Company: SUPN
Filing Date: 2025-08-05
Form Type: 10-Q
Source: 0001356576-25-000055
Chunk: 152

Company: SUPERNUS PHARMACEUTICALS, INC.
Filing Date: 2025-08-05
Form: 10-Q
Item: Part I, Item 8
Chunk 152
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ReturnsProductRebatesSales DiscountsTotalBalance at December 31, 2024$53,375 $115,330 $12,347 $181,052 Provision related to:Current year sales7,269 207,558 34,034 248,861 Prior year sales(12,461)(69)40 (12,490)Total provision(5,192)207,489 34,074 236,371 Less: Actual payments/credits(2,159)(187,927)(33,656)(223,742)Balance at June 30, 2025$46,024 $134,892 $12,765 $193,681 

Accrued Product Returns and RebatesProductReturnsProductRebatesSales DiscountsTotalBalance at December 31, 2023$57,290 $96,984 $10,719 $164,993 Provision related to:Current year sales10,774 200,930 34,119 245,823 Prior year sales(4,055)(1,923)(6)(5,984)Total provision6,719 199,007 34,113 239,839 Less: Actual payments/credits(5,472)(179,409)(31,300)(216,181)Balance at June 30, 2024$58,537 $116,582 $13,532 $188,651 

Accrued Product Returns and Rebates

The accrued product returns balance decreased to $46.0 million as of June 30, 2025 from $58.5 million as of June 30, 2024. This decrease was primarily due to the $12.5 million of estimated provision for product returns related to prior year sales. The majority of the provision for product returns related to prior year sales is attributable to Qelbree, reflecting favorable actual returns experienced in 2025 for Qelbree. As a result, the Company changed its estimated provision for product returns based on the most recent experience.

The accrued product rebates balance increased to $134.9 million as of June 30, 2025 from $116.6 million as of June 30, 2024 primarily due to timing of payments associated with government programs. 

Provision for Product Returns and Rebates

The provision for product returns decreased to $5.2 million for the six