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Consolidated Statements of OperationsThree Months Ended June 30,Six Months Ended June 30,20222021Net revenueCost of goods soldCost of goods sold impairment charges—Gross profitSelling, general and administrativeResearch and developmentIn-process research and development impairment chargesIntellectual property legal development expensesAcquisition, transaction-related and integration expensesCharges related to legal matters, netInsurance recoveries for property losses and associated expensesRestructuring and other chargesChange in fair value of contingent considerationOther operating incomeOperating (loss) incomeOther (expense) income:Interest expense, netForeign exchange loss, netLoss on refinancingOther income, netTotal other expense, net(Loss) income before income taxesProvision for income taxesNet (loss) incomeLess: Net loss (income) attributable to non-controlling interestsNet (loss) income attributable to Amneal Pharmaceuticals, Inc. before accretion of redeemable non-controlling interestAccretion of redeemable non-controlling interestNet (loss) income attributable to Amneal Pharmaceuticals, Inc.Net (loss) income per share attributable to Amneal Pharmaceuticals, Inc.'s class A common stockholders:BasicDilutedWeighted-average common shares outstanding:Consolidated Statements of Comprehensive (Loss) IncomeOther comprehensive (loss) income:Foreign currency translation adjustments arising during the periodUnrealized gain on cash flow hedge, net of taxLess: Other comprehensive income attributable to non-controlling interestsOther comprehensive income attributable to Amneal Pharmaceuticals, Inc.Comprehensive (loss) income attributable to Amneal Pharmaceuticals, Inc.Consolidated Balance SheetsJune 30, 2022December 31, 2021AssetsCurrent assets:Cash and cash equivalentsRestricted cashTrade accounts receivable, netInventoriesPrepaid expenses and other current assetsRelated party receivablesTotal current assetsProperty, plant and equipment, netGoodwillIntangible assets, netOperating lease right-of-use assetsOperating lease right-of-use assets - related partyFinancing lease right-of-use assetsOther assetsTotal assetsLiabilities and Stockholders' EquityCurrent liabilities:Accounts payable and accrued expensesCurrent portion of liabilities for legal mattersRevolving credit facilityCurrent portion of long-term debt, netCurrent portion of operating lease liabilitiesCurrent portion of operating and financing lease liabilities - related partyCurrent portion of financing lease liabilitiesRelated party payables - short termTotal current liabilitiesLong-term debt, netNote payable - related partyOperating lease liabilitiesOperating lease liabilities - related partyFinancing lease liabilitiesRelated party payables - long termOther long-term liabilitiesTotal long-term liabilitiesCommitments and contingencies (Notes 5 and 13)Redeemable non-controlling interestsStockholders' EquityPreferred stock, $0.01 par value, 2,000 shares authorized, none issued at both June 30, 2022 and December 31, 2021Class A common stock, $0.01 par value, 900,000 shares authorized at both June 30, 2022 and December 31, 2021; 151,196 and 149,413 shares issued at June 30, 2022 and December 31, 2021, respectivelyClass B common stock, $0.01 par value, 300,000 shares authorized at June 30, 2022 and December 31, 2021; 152,117 shares issued at both June 30, 2022 and December 31, 2021Additional paid-in capitalStockholders' accumulated deficitAccumulated other comprehensive income (loss)Total Amneal Pharmaceuticals, Inc. stockholders' equityNon-controlling interestsTotal stockholders' equityTotal liabilities and stockholders' equityConsolidated Statements of Cash FlowsCash flows from operating activities:Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:Depreciation and amortizationUnrealized foreign currency lossAmortization of debt issuance costs and discountIntangible asset impairment chargesInsurance recoveries for property and equipment lossesStock-based compensationInventory provisionOther operating charges and credits, netChanges in assets and liabilities:Prepaid expenses, other current assets and other assetsAccounts payable, accrued expenses and other liabilitiesRelated party payablesNet cash (used in) provided by operating activitiesCash flows from investing activities:Purchases of property, plant and equipmentDeposits for future acquisition of property, plant, and equipmentAcquisition of intangible assetsAcquisitions of businesses, net of cash acquiredProceeds from insurance recoveries for property and equipment lossesNet cash used in investing activitiesCash flows from financing activities:Payments of deferred financing and refinancing costsPayments of principal on debt, financing leases and otherBorrowings on revolving credit facilityProceeds from exercise of stock optionsEmployee payroll tax withholding on restricted stock unit vestingTax distributions to non-controlling interestsAcquisition of redeemable non-controlling interestPayments of deferred consideration for acquisitions - related partyPayments of principal on financing lease - related partyRepayment of related party noteNet cash used in financing activitiesEffect of foreign exchange rate on cashNet decrease in cash, cash equivalents, and restricted cashCash, cash equivalents, and restricted cash - beginning of periodCash, cash equivalents, and restricted cash - end of periodCash and cash equivalents - end of periodRestricted cash - end of periodConsolidated Statements of Cash Flows (continued)Supplemental disclosure of cash flow information:Cash paid for interestCash (received) paid for income taxes, netSupplemental disclosure of non-cash investing and financing activity:Contingent consideration for acquisition$—Payable for acquisition of intangible assetsDeferred consideration for acquisition - related partyContingent consideration for acquisition - related partyConsolidated Statements of Changes in Stockholders' EquityClass A Common
StockClass B Common
StockAdditional
Paid-in CapitalStockholders'
Accumulated DeficitAccumulated
Other
Comprehensive (Loss) IncomeNon-
Controlling InterestsTotal EquityRedeemable Non-Controlling InterestsSharesAmountBalance at April 1, 2022Foreign currency translation adjustmentsExercise of stock optionsRestricted stock unit vesting, net of shares withheld to cover payroll taxesUnrealized gain on cash flow hedge, net of taxTax distributions, netBalance at June 30, 2022Balance at January 1, 2022Reclassification of redeemable non-controlling interestAccumulated
Other
Comprehensive LossBalance at April 1, 2021Net incomeTax distributionsNon-controlling interests from the KSP AcquisitionBalance at June 30, 2021Balance at January 1, 2021Note 10. Fair Value MeasurementsPreliminary Fair Values as of
February 9, 2022InventoryIntangible assetsTotal assets acquiredFair value of consideration transferredPreliminary Fair Values as of
November 2, 2021CashProperty, plant and equipmentOperating lease-right-of-use assetsTotal liabilities assumedNote 15. Related Party TransactionsCash, including working capital paymentsDeferred consideration (1)Contingent consideration (regulatory milestones) (2)Contingent consideration (royalties) (2)Settlement of Amneal trade accounts payable due to KSP (3)Fair value consideration transferredFinal Fair Values as of
April 2, 2021Operating lease liabilityRelated party payableConcentration of RevenueCustomer A19%26%23%Customer B17%20%Customer C21%22%Customer D11%Disaggregated RevenueGenericsAnti-InfectiveHormonal/ AllergyAntiviral (1)Central Nervous SystemCardiovascular SystemGastroenterologyOncologyMetabolic Disease/EndocrineRespiratoryDermatologyOther therapeutic classesInternational and otherTotal Generics net revenueSpecialtyTotal Specialty net revenueAvKAREDistributionGovernment LabelInstitutionalOtherTotal AvKARE net revenueTotal net revenueContract
Charge - Backs
and Sales
Volume
AllowancesCash Discount
AllowancesAccrued
Returns
AllowanceAccrued
Medicaid and
Commercial
RebatesBalance at December 31, 2021Provision related to sales recorded in the periodCredits/payments issued during the period6. (Loss) Earnings per ShareThree Months Ended
June 30,Six Months Ended
June 30,Numerator:Denominator:Weighted-average shares outstanding - basicEffect of dilutive securities:Stock optionsRestricted stock unitsWeighted-average shares outstanding - dilutedNet (loss) earnings per share attributable to Amneal Pharmaceuticals, Inc.’s class A common stockholders:Performance stock unitsShares of class B common stock8. Trade Accounts Receivable, NetJune 30,
2022December 31,
2021Gross accounts receivableAllowance for credit lossesContract charge-backs and sales volume allowancesCash discount allowancesSubtotalConcentration of Receivables34%37%24%28%25%9. InventoriesRaw materialsWork in processFinished goodsTotal inventoriesAssets and Liabilities Measured at Fair Value on a Recurring BasisFair Value Measurement Based onTotalQuoted
Prices in
Active
Markets
(Level 1)Significant
Other
Observable
Inputs
(Level 2)Significant
Unobservable
Inputs
(Level 3)Interest rate swap asset (1)LiabilitiesDeferred compensation plan liabilities (2)Contingent consideration liabilities (3)Interest rate swap liability (1)Contingent consideration liability (3)Contingent considerationSix Months Ended
June 30, 2022Year Ended December 31, 2021Balance, beginning of periodAddition due to the Saol AcquisitionAddition due to the KSP AcquisitionChange in fair value during the periodBalance, end of periodContingent Consideration LiabilityFair Value as of June 30, 2022 (in thousands)Unobservable inputRangeWeighted Average (1)Regulatory Milestones (KSP Acquisition)Discount rate7.9%-9.0%8.0%Probability of payment1.8%20.0%17.0%Projected year of payment20232027Royalties (KSP Acquisition)12.5%18.0%2029Royalties (Saol Acquisition)16.8%Interest Rate Derivative Cash Flow HedgeDerivatives Designated as Hedging InstrumentsBalance Sheet
ClassificationFair ValueVariable-to-fixed interest rate swapOther Assets12. Goodwill and Other Intangible AssetsGoodwill acquired during the periodAdjustment during the period for Puniska AcquisitionCurrency translationNote 3. AcquisitionsWeighted-Average
Amortization Period
(in years)CostAccumulated
AmortizationNetAmortizing intangible assets:Product rightsOther intangible assetsIn-process research and developmentTotal intangible assetsAmortizationFuture
AmortizationRemainder of 2022202420252026ThereafterLegal ProceedingsMatterOpana ER® Antitrust LitigationInsurance Recoveries - Securities Class Action - Cambridge Retirement System v. AmnealGaleas v. AmnealOpana ER® Antitrust Litigation (1)Securities Class Action - Fleming v. Impax (1)Securities Class Action - Cambridge Retirement System v. Amneal (1)Galeas vs. AmnealOther (2)Imputed interestAccrued interestLong-term portion of liabilities for legal matters (included in other long-term liabilities)Note 17. Prepaid Expenses and Other Current AssetsDateAmount DueJune 2022July 2022December 2022January 2023January 2024Chief Operating Decision MarkersThree Months Ended June 30, 2022Generics (1)AvKARE (1)Corporate and OtherTotal CompanyOperating income (loss)Six Months Ended June 30, 2022Three Months Ended June 30, 2021Corporate
and OtherTotal
CompanyIn-process research and development chargesSix Months Ended June 30, 2021Amendment to Kashiv Biosciences LLC License and Commercialization AgreementRelated Party and Nature of TransactionCaption in Balance Sheet and Statement of OperationsKashiv Biosciences LLCParking space lease (1)Development and commercialization agreements - various products (1)License and commercialization agreement - Filgrastim and Pegfilgrastim - regulatory approval milestone for Filgrastim (1)Development and commercialization agreement - Ganirelix Acetate and Cetrorelix Acetate (1)Development and commercialization agreements - various products (2)Profit sharing - various products (2)Commercial product support for EluRyng and other products (2)Inventory and cost of goods soldK127 development and commercialization agreement (2)Transition services associated with the KSP AcquisitionDevelopment and commercialization - ConsultingLicense and commercialization agreement - Filgrastim and Pegfilgrastim - regulatory approval milestone for P egfilgrastim-pbbk (1)Intangible assetLAX Hotel, LLC (3)Financing leaseInterest component of financing leaseInterest expenseOther Related PartiesKanan, LLC - operating leaseSutaria Family Realty, LLC - operating leasePharmaSophia, LLC - research and development services incomeFosun International Limited - license and supply agreementApace KY, LLC d/b/a Apace Packaging LLC - packaging agreementTracy Properties LLC - operating leaseAzaTech Pharma LLC - supply agreementAvPROP, LLC - operating leaseTarsadia Investments, LLC - financial consulting servicesAvtar Investments, LLC consulting servicesTPG Operations, LLC consulting servicesAlkermesR&S Solutions - logistics servicesKashiv - deferred consideration associated with the KSP Acquisition (1)Kashiv - various agreements (2)Sellers of Puniska - consideration for acquisition (3)Apace Packaging LLC - packaging agreementAvtar Investments LLC - consulting servicesSellers of AvKARE LLC and R&S - accrued interest on Sellers Notes (4)PharmaSophia, LLC - research and development agreementSellers of AvKARE LLC and R&S - state tax indemnificationKashiv - various agreementsApace Packaging, LLC - packaging agreementRelated party receivables - short termKashiv - contingent consideration (5)Changes in Accumulated Other Comprehensive (Loss) Income by Component (in thousands):Foreign
currency
translation
adjustmentsUnrealized (loss) gain on cash
flow hedge, net
of taxAccumulated
other
comprehensive
(loss) incomeBalance December 31, 2020Other comprehensive loss before reclassificationReallocation of ownership interestsBalance December 31, 2021Balance June 30, 202217. Prepaid Expenses and Other Current AssetsDeposits and advancesPrepaid insurancePrepaid regulatory feesIncome and other tax receivablesPrepaid taxesEscrow deposits for legal settlements (1)Other current receivablesOther prepaid assetsChargebacks receivable (2)Total prepaid expenses and other current assets18. Other AssetsInterest rate swap (1)Security depositsLong-term prepaid expensesDeferred revolving credit facility costsOther long term assets20. DebtTerm Loan due May 2025Rondo Term Loan due January 2025Total debtLess: debt issuance costsTotal debt, net of debt issuance costsLess: current portion of long-term debtTotal long-term debt, netConsolidated ResultsCost of good sold impairment chargesOperating incomeAcquisition,transaction-related and integration expensesCash FlowsCash (used in) provided by:Operating activitiesInvesting activitiesFinancing activitiesEffect of exchange rate changes on cashNet (decrease) increase in cash, cash equivalents, and restricted cashItem 7. Managements Discussion and Analysis of Financial Condition and Results of OperationsPayments Due by PeriodContractual ObligationsLess than 1 Year1-3 Years3-5 YearsMore than 5 YearsOpana ER® antitrust litigation preliminary settlement (1)Interest associated with the Opana ER® antitrust litigation preliminary settlement (1)Item 6. ExhibitsExhibit No.Description of DocumentAmneal Pharmaceuticals, Inc. Non-Employee Director Compensation Policy, as amended o n August 4, 2022 †*Revolving Credit Agreement, dated as of June 2, 2022, by and among Amneal Pharmaceuticals LLC. as the borrower , Truist Bank, as administrative agent and collateral agent and the lenders and other parties party thereto (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed June 2, 2022).ABL Guarantee and Collateral Agreement, dated as of June 2, 2022, by and among the loan parties from time -to-time party thereto and Truist Bank, as administrative agent and collateral agent (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed on June 2, 2022).Certification of the Co - Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*Certification of the Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*Certification of the Co - Chief Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.**Certification of the Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.**The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2022 formatted in Inline XBRL (eXtensible Business Reporting Language): (i) Consolidated Statements of Operations for each of the three and six months ended June 30, 2022 and 2021, (ii) Consolidated Statements of Comprehensive (Loss) Income for each of the three and six months ended June 30, 2022 and 2021, (iii) Consolidated Balance Sheets as of June 30, 2022 and December 31, 2021, (iv) Consolidated Statements of Cash Flows for the six months ended June 30, 2022 and 2021, (v) Consolidated Statements of Changes in Stockholders' Equity for each of the three and six months ended June 30, 2022 and 2021 and (vi) Notes to Consolidated Financial Statements.*Cover Page Interactive Data File – The cover page from the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2022 is formatted in Inline XBRL (included as Exhibit 101).SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002August 8, 2022By:/s/ Chirag PatelChirag PatelPresident and Co-Chief Executive Officer
(Co-Principal Executive Officer)/s/ Chintu PatelChintu PatelCo-Chief Executive Officer
(Co-Principal Executive Officer)/s/ Anastasios KonidarisAnastasios KonidarisExecutive Vice President and Chief Financial Officer
(Principal Financial and Accounting Officer)SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002President and Co-Chief Executive Officer(Co-Principal Executive Officer)Co-Chief Executive OfficerExecutive Vice President and Chief Financial Officer(Principal Financial and Accounting Officer)PK ! #0Q Q docProps/app.xml
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