Company: PCRX
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001628280-25-050176
Chunk: 173

Company: Pacira BioSciences, Inc.
Filing Date: 2025-11-06
Form: 10-Q
Item: Part I, Item 8
Chunk 173
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 on estimates, assumptions, valuations and other studies which have not yet been finalized. Prior to the finalization of the purchase price allocation, if information becomes available that would indicate it is probable that unknown events had occurred and the amounts can be reasonably estimated, such items will be included in the final purchase price allocation and may change the carrying value of goodwill. The Company is finalizing its valuation of liabilities and tax analyses, and anticipates finalizing the purchase price allocation as the information necessary to complete the analysis is obtained, but no later than one year after the acquisition date. 

Pacira BioSciences, Inc.  |  Q3 2025 Form 10-Q  |  11

The following tables set forth the preliminary allocation of the GQ Bio Acquisition purchase price to the estimated fair value of the net assets acquired at the acquisition date (in thousands):Amounts Recognized at the Acquisition Date (as Previously Reported) (a)Measurement Period Adjustments (b)Amounts Recognized at the Acquisition Date (as Adjusted)ASSETS ACQUIREDCash and cash equivalents$1,884 $— $1,884 Accounts receivable900 — 900 Prepaid expenses and other assets120 383 503 Fixed assets 364 — 364 Right-of-use assets1,374 — 1,374 In-process research and development (IPR&D) 22,500 — 22,500 Other noncurrent assets56 — 56 Total assets$27,198 $383 $27,581 LIABILITIES ASSUMEDAccounts payable$1,037 $(39)$998 Accrued expenses91 191 282 Lease liabilities1,374 — 1,374 Deferred tax liability6,750 (2,664)4,086 Other liabilities49 — 49 Total liabilities9,301 (2,512)6,789 Total identifiable net assets acquired17,897 2,895 20,792 Goodwill 20,763 (2,664)18,099 Total fair value of the GQ Bio Acquisition$38,660 $231 $38,891 (a)  As previously reported in the Company’s Quarterly Report on Form 10-Q for the period ended March 31, 2025.(b)  Represents an adjustment to a deferred tax liability, unrecorded liabilities related to pre-acquisition expenses that