0001628280-23-007727 | 10-K | XBRL Viewer | Cumberland Pharmaceuticals INC

Other Current and Other Long-term Liabilities

12 Months Ended

Dec. 31, 2022

Other Liabilities, Current [Abstract]

Other Current and Other Long-term Liabilities

Other current liabilities consisted of the following at December 31:


Other current liabilities	2022		2021

Rebates, product returns, administrative fees and service fees	$	8,347,214	$	3,680,677
Employee wages and benefits	1,440,859		1,340,846
Sancuso related liabilities	2,226,725		—
Current portion of accrued contingent consideration	3,006,310		2,685,531
Current deferred charges	614,551		—
Accrued inventory purchases	609,621		18,211
Other	1,342,631		943,038
Total other current liabilities	$	17,587,911	$	8,668,303


Other long-term liabilities	2022		2021

Non-current portion of accrued contingent consideration	$	4,931,513	$	3,830,096
Deferred compensation	2,522,506		3,433,962
Other	131,000		224,786
Total other long-term liabilities	$	7,585,019	$	7,488,844

Manufacturing and Supply Agreements	12 Months Ended
Manufacturing and Supply Agreements	Dec. 31, 2022
Manufacturing and Supply Agreements [Abstract]
Manufacturing and Supply Agreements	Manufacturing and Supply AgreementsThe Company utilizes one or two primary suppliers to manufacture each of its products and product candidates. Although there are a limited number of manufacturers of pharmaceutical products, the Company believes it could utilize other suppliers to manufacture its prescription products on comparable terms. A change in suppliers, problems with its third-party manufacturing operations or related production capacity, or contract disputes with suppliers could cause a delay in manufacturing or shipment of finished goods and possible loss of sales, which could adversely affect operating results.

Intangible Assets and Goodwill

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets and Goodwill

Intangible assets and Goodwill consisted of the following at December 31, 2022 and 2021.


	2022		2021

Product and license rights	$	49,668,141	$	38,543,542
Less: accumulated amortization	(21,891,974)		(18,015,112)
Total product and license rights	27,776,167		20,528,430
Patents	10,610,228		10,478,930
Less: accumulated amortization	(8,051,018)		(7,333,251)
Total patents	2,559,210		3,145,679
Trademarks	397,974		373,462
Less: accumulated amortization	(142,673)		(93,096)
Total trademarks	255,301		280,366
Total intangible assets	$	30,590,678	$	23,954,475

Goodwill	$	914,000	$	882,000

Product and license rights include assets associated with the Company's acquired products, including those discussed in Note 3, RediTrex, Vibativ and Sancuso. RediTrex is only represented in 2021.

During 2022 and 2021, the Company recorded an additional $0.2 million in each year in intangible assets for patents, trademarks and capitalized patent costs, including amounts incurred in the protection of the Company's intellectual property. The Company also recorded an additional $14.1 million in product rights and $0.03 million in goodwill related to the Sancuso acquisition. These costs will be amortized over the remaining expected useful life of the associated patents.

Amortization expense related to product and license rights, trademarks and patents were as follows for the years ended December 31:


	2022		2021

Amortization expense	$	5,067,368	$	4,371,300

The expected amortization expense for the Company's current balance of intangible assets are as follows:


Year ending December 31:
2023	$	4,736,657
2024	4,687,365
2025	4,652,156
2026	4,092,961
2027 and thereafter	12,421,539
	$	30,590,678

RediTrex®, Vibativ® and Sancuso®

12 Months Ended

Dec. 31, 2022

Business Combinations [Abstract]

RediTrex®, Vibativ® and Sancuso®

RediTrex

In November 2016, the Company announced an agreement with the Nordic Group B.V. ("Nordic") to acquire the exclusive U.S. rights to Nordic’s injectable methotrexate product line designed for the treatment of active rheumatoid arthritis, juvenile idiopathic arthritis, severe psoriatic arthritis, and severe disabling psoriasis.

As consideration for the license Cumberland paid a deposit of $0.1 million at closing. The Company provided $0.9 million in consideration through a grant of 180,000 restricted shares of Cumberland common stock to be vested upon the FDA approval of the first Nordic product. Cumberland also agreed to provide Nordic a series of payments

tied to the products’ FDA approval, launch and achievement of certain sales milestones. Under the terms of the agreement, Cumberland is responsible for the product registration and commercialization in the U.S. Nordic is responsible for product manufacturing and supply.

On November 27, 2019, Cumberland received FDA approval for the first Nordic injectable product and authorization to market them under the RediTrex brand name. The 180,000 shares of restricted Cumberland common stock previously provided to Nordic vested upon approval and were valued at $0.9 million on the vesting date. The FDA approval also resulted in a $1.0 million milestone payment due to Nordic. This milestone payment was paid in July 2020. During December 2020, Cumberland began distributing RediTrex which also resulted in a $1.0 million milestone payment due to Nordic. The full launch of RediTrex occurred in October 2021.

Effective July 12, 2022, the Company entered into an amendment to our agreement with Nordic whereby they may assume responsibility for RediTrex marketing authorization in the U.S. and the opportunity to commercialize the product in the U.S. after June 30, 2023. Cumberland will continue to distribute and support the product until then. In accordance with the terms of the amendment, Nordic has agreed to return the 180,000 restricted Cumberland shares we previously issued to Nordic which will be cancelled, refund to Cumberland the milestone payment of $1.0 million we made associated with the brand's U.S. approval and issue a credit note in favor of the Company in the amount of $1.0 million for the unpaid milestone payment due from us for launch of the product line. The companies will cooperate on any transition and Cumberland will receive a long-term royalty on any Nordic sales of the product.

Cumberland had approximately $2.6 million in net intangible assets related to RediTrex at December 31, 2021.

Vibativ

During November 2018, the Company closed on an agreement with Theravance Biopharma ("Theravance") to acquire the global responsibility for Vibativ including the marketing, distribution, manufacturing and regulatory activities associated with the brand. Vibativ is a patented, FDA approved injectable anti-infective for the treatment of certain serious bacterial infections including hospital-acquired and ventilator-associated bacterial pneumonia and complicated skin and skin structure infections. It addresses a range of Gram-positive bacterial pathogens, including those that are considered difficult-to-treat and multidrug-resistant. Cumberland acquired Vibativ to further add to its product offerings, increase its net revenue and positively contribute to the Company's operating results. Cumberland expects to deduct the goodwill acquired in the acquisition for tax purposes.

In addition, Cumberland agreed to pay a royalty of up to 20% on future net sales of the product after a $2.5 million threshold is met. The future royalty payments were required to be recognized at their acquisition-date fair value as part of the contingent consideration transferred in the business combination.

The following table presents the changes in the Company's Level 3 contingent consideration liability. The contingent consideration earned and accrued in operating expenses is paid to the seller quarterly.


	Contingent consideration liability












Balance at December 31, 2020	$	8,200,553
Cash payment of royalty during the period	(2,166,682)
Change in fair value	(1,147,750)
Contingent consideration earned and accrued	1,629,506
Balance at December 31, 2021	$	6,515,627
Cash payment of royalty during the period	(1,133,113)
Change in fair value	(2,104,690)
Contingent consideration earned and accrued	876,999
Balance at December 31, 2022	$	4,154,823

The current portion of the contingent consideration liability is $1.3 million and the non-current portion is $2.8 million, as of December 31, 2022.

Sancuso

On January 3, 2022, Cumberland acquired the U.S. rights to the FDA-approved oncology-supportive care medicine Sancuso from Kyowa Kirin, Inc. ("Kyowa Kirin"), the U.S. affiliate of Japan-based Kyowa Kirin Co., Ltd.

Sancuso is the first and only FDA-approved prescription patch for the prevention of nausea and vomiting in patients receiving certain types of chemotherapy treatment. The active drug in Sancuso, granisetron, slowly dissolves in the thin layer of adhesive that sticks to the patient’s skin and is released into their bloodstream over several days, working continuously to prevent chemotherapy-induced nausea and vomiting (“CINV”). It is applied 24 to 48 hours before receiving chemotherapy and can prevent CINV for up to five consecutive days. Alternative oral treatments must be taken several times (day and night) to deliver the same therapeutic doses.

Cumberland acquired U.S. rights to Sancuso and assumed full commercial responsibility for the product in the U.S. – including its marketing, promotion, distribution, manufacturing and medical support activities.

Cumberland has accounted for the transaction as a business combination in accordance with ASC 805 and the product sales are included in the results of operations subsequent to the acquisition date. The Company made an upfront payment of $13.5 million at the closing of the transaction. The Agreement calls for milestone payments of up to $3.5 million based on the attainment of various approvals and sales performance. The Company believes that $1.5 million of the milestone payments will be earned and paid. The remaining milestone of $2.0 million will be paid if and when annual net revenue exceeds $20 million.

In addition, Cumberland has agreed to pay a royalty of up to 10% of on-going net sales of the product. The future royalty payments were required to be recognized at their acquisition-date fair value as a contingent consideration liability, as part of the contingent consideration transferred in the business combination. Cumberland has prepared a valuation of the contingent consideration liability utilizing significant unobservable inputs. As a result, the valuation is classified as Level 3 fair value measurement.

The acquisition was funded by cash and the Company's revolving credit facility. The Company worked with an outside consultant firm to finalize the Sancuso valuation of the transaction. The fair value for the assets and liabilities assumed were as follows: prepaid expenses $1.8 million, inventory $2.6 million, goodwill $0.03 million, intangible assets $14.1 million, milestone payable $1.7 million and contingent liability $3.4 million.

The following table presents the changes in the fair value of the contingent consideration liability that is remeasured on a recurring basis.



Balance at January 3, 2022	$	3,384,000
Cash payment of royalty during the period	(1,075,631)
Change in fair value	16,394
Contingent consideration earned and accrued	675,237
Balance at December 31, 2022	$	3,000,000

The current portion of the contingent consideration liability is $1.7 million and the non-current portion is $1.3 million, as of December 31, 2022.

Sancuso Intangible Assets, Goodwill, Revenue and Earnings

An outside consultant prepared the Sancuso valuation and the valuation is complete. The goodwill of $0.03 million arising from this acquisition consists largely of the synergies and economies of scale expected from combining the operations of the Company and the acquired company.

Based on discussions with Management, the identified intangible assets were valued as a composite asset referred to as the Sancuso product rights. It is comprised of:

• Technology – patented and unpatented IP and know-how;

• Marketing intangible assets including product trademarks/names/dress; and

• Customer base to which the product is sold.

It is a common practice in the life sciences industry to value intangible assets under a portfolio approach given the nature of the intangible assets and facts and circumstances that are common to the industry. The Goodwill amount to be deducted for tax purposes is expected to be $0.03 million and will be amortized over 15 years.

Sancuso was acquired on January 3, 2022. For the year ended December 31, 2022, the amounts included in the income statement for revenue and operating profit were $13.6 million and $6.6 million, respectively.

On a pro-forma basis, the revenue and earnings of the combined entity as though the business combination had occurred in 2021 appears below:


	Cumberland 2022 Results		Pro-forma 2021 Results
Net Revenue	$	42,010,949	50,085,043

Operating income (loss)	$	(5,704,929)	(5,447,420)

The 2021 pro-forma results include results for Sancuso as provided by the management of Kyowa Kirin. The Seller is a pharmaceutical company similar to Cumberland. The 2021 results for Sancuso as reported by Kyowa Kirin reflect accounting methodology and reporting which were similar to those employed by the Company.

The Company’s 2022 balance sheet reflects the full year impact of the Sancuso acquisition, as the acquisition occurred on January 3, 2022.

Shareholders' Equity (Initial Public Offering, Preferred Stock and Common Stock, Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Aug. 10, 2009	Dec. 31, 2022	Dec. 31, 2021
Preferred Stock [Abstract]
Preferred stock, shares authorized		20,000,000
Preferred stock, shares outstanding		0	0
Common stock
Initial Public Offering [Abstract]
Initial public offering, effective date	Aug. 10, 2009
Initial public offering, shares issued	5,000,000
Initial public offering, price per share	$ 17.00
Initial public offering, gross proceeds	$ 85.0
Initial public offering, underwriting discounts	6.0
Initial public offering, issuance costs	4.2
Initial public offering, net proceeds	$ 74.8
Common stock
Common Stock [Abstract]
Share-based compensation, shares		171,655	192,684

Valuation and Qualifying Accounts (Details) - USD ($)	12 Months Ended
Valuation and Qualifying Accounts (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Allowance for uncollectible amounts, cash discounts, chargebacks, and credits issued for damaged products:
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 340,964	$ 984,677
Charged to costs and expenses	6,673,104	2,963,279
Charged to other accounts	0	0
Deductions	(6,417,977)	(3,606,992)
Balance at end of period	596,091	340,964
Valuation allowance for deferred tax assets:
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	19,761,922	19,196,121
Charged to costs and expenses	1,795,862	565,801
Charged to other accounts	0	0
Deductions	0	0
Balance at end of period	$ 21,557,784	$ 19,761,922

Inventories

12 Months Ended

Dec. 31, 2022

Inventory Disclosure [Abstract]

Inventories

The Company's net inventories consisted of the following as of December 31:


	2022		2021

Raw materials and work in process, net of reserve	$	12,899,659	$	12,374,983
Consigned inventory	168,923		164,378
Finished goods, net of reserve	4,322,167		4,939,088
Total inventories	17,390,748		17,478,449
less non-current inventories	(7,527,167)		(9,048,567)
Total inventories classified as current	$	9,863,581	$	8,429,882

At December 31, 2022 and 2021, the Company had recognized and maintained cumulative net realizable value charges for potential obsolescence and discontinuance losses of approximately $0.5 million and $1.4 million, respectively.

In connection with the acquisition of certain product rights related to the Kristalose brand, the Company is responsible for the purchase of the active pharmaceutical ingredient ("API") for Kristalose and maintains the inventory at the third-party packagers. As the API is consumed in production, the value of the API is transferred from raw materials to finished goods. API for the Company's Vaprisol brand is also included in the raw materials inventory total at December 31, 2022 and 2021. Consigned inventory represents Authorized Generic inventory stored with Padagis until shipment.

As part of the Vibativ acquisition, Cumberland acquired API and work in process inventories of $15.6 million that were classified as non-current inventories. The Vibativ non-current API inventory was $7.1 million at December 31, 2022 and $8.1 million at December 31, 2021. The Company had no Vibativ finished goods included in the non-current inventories at December 31, 2022, and $0.5 million at December 31, 2021. At December 31, 2022 and 2021, Cumberland had $0.3 million in non-current inventory for API related to its ifetroban clinical initiatives and $0.1 million of finished goods

Property and Equipment (Depreciation Expense) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation, including amortization related to leasehold improvements	$ 260,745	$ 235,066

Employment Agreements	12 Months Ended
Employment Agreements	Dec. 31, 2022
Employment Agreements [Abstract]
Employment Agreements	Employment AgreementsThe Company has entered into employment agreements with all its full-time employees. Each employment agreement provides for a salary for services performed, a potential annual bonus and, if applicable, a grant of restricted common shares pursuant to a restricted stock and incentive stock option agreement.

Significant Accounting Policies (Schedule of Distribution Costs) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Distribution costs	$ 857,842	$ 806,311

Stock-Based Compensation Plans

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation Plans

The Company has grants outstanding under two equity compensation plans. The 2007 Long-Term Incentive Compensation Plan (the "2007 Plan") and the 2007 Directors’ Incentive Plan (the "Directors’ Plan"), which were approved by shareholders, superseded the 1999 Stock Option Plan. Both plans are available for future grants of equity compensation awards to employees, consultants and directors. The 2007 Plan and the Directors’ Plan provide for the issuance of stock options, stock appreciation rights and restricted stock. Vesting is determined on a grant-by-grant basis in accordance with the terms of the plans and the related grant agreements. The Company has reserved 2.4 million shares of common stock for issuance under the 2007 Plan and 250,000 shares for issuance under the Directors’ Plan.

The exercise price of stock options is generally 100% of the fair market value of the underlying common stock on the grant date. The maximum contractual term of stock options is ten years from the date of grant, except for incentive stock options granted to 10% shareholders, which is five years.

During 2011, the Company began issuing shares of restricted stock with no exercise price to employees and directors. Restricted stock issued to employees generally cliff-vests on the fourth anniversary of the date of grant. Restricted stock issued to directors vests on the one year anniversary of the date of grant.

Stock compensation expense is presented as a component of general and administrative expense in the consolidated statements of operations. Stock compensation expense consisted of the following for the years ended December 31:


	2022		2021

Share-based compensation - employees	$	449,467	$	730,412
Share-based compensation - nonemployees	(1,964)		11,455
Total share-based compensation	$	447,503	$	741,867

At December 31, 2022, there was approximately $0.8 million of unrecognized compensation cost related to share-based payments, which is expected to be recognized over a weighted-average period of 1.81 years. This amount relates primarily to unrecognized compensation cost for employee restricted stock and stock options awards.

Stock Options

The Company granted 178,950 and 186,900 incentive stock options during 2022 and 2021, respectively, which vest in four years. There were no options exercised during 2022 and 2021. As such, there was no intrinsic value of options or weighted-average fair value of options exercised for the periods.

Incentive Stock Options

Incentive stock options activity was as follows:


	Number of option shares	Weighted- average exercise price		Weighted-average remaining contractual term

Nonvested, December 31, 2020	—	$	—
Options shares granted	186,900	3.32
Options shares vested	—	—
Option shares forfeited	(16,300)	3.22
Nonvested, December 31, 2021	170,600	3.33
Options shares granted	178,950	2.68
Options shares vested	—	—
Option shares forfeited	(29,900)	2.98
Nonvested, December 31, 2022	319,650	$	3.00	6.15

The weighted-average grant-date fair value of options granted during the years 2022 and 2021 was $1.29 and $1.10, respectively.

The fair value of stock options is calculated using the Black-Scholes (“Black-Scholes-Merton”, or “BSM”) option-pricing model on the date of grant. Since 2012, the Company had been issuing RSA’s (Restricted Share Awards) where the grant date Fair Value (“FV”) equaled the closing share price. The ISO’s required a BSM valuation to approximate FV. The following inputs were used in the creation of the valuation.

•Volatility - We estimate volatility in accordance with SAB No. 107, as amended by SAB No. 110. We have been publicly traded since August 2009, so we have sufficient years of trading history and volatility to appropriately evaluate this component of the BSM model. As such, we are using our own historical volatility to value stock options. We have noted no conditions that would indicate the historical volatility would not be an indicator of future volatility, as such we are using historical volatility over the same period as the expected term of the awards (7 years) back to 2015 and believe it to be sufficient. Calculated volatility for the grants issued in 2022 ranges from 44% to 45%. Our average volatility over the life of stock being public is 42% and 45% over the last 6 months. Based on the similar amounts, we believe our volatility estimate for the ISO’s are appropriate.

•Expected Term - We estimate the expected life of employee share options based on the simplified method allowed by SAB No. 107, as amended by SAB No. 110. Under this approach, the expected term is presumed to be the average between the weighted-average vesting period and the contractual term. The ISO’s have a 10-year contractual term and the vesting period is 4 years. This results in a calculated expected term of 7 years.

•Risk Free rate - The risk-free interest rate is based on the U.S. Treasury Note, on the date of grant with a term equal to the corresponding option’s expected term. So, in this case, we are using the 7 year treasury note as of the date of grant, which ranges from 2.22% and 3.92% at the date of the grants.

•Dividend yield - We have never declared or paid any cash dividends and there is currently no expected cash dividend payments as of the date of this grant. As such, dividend yield is zero.

Restricted Stock Awards

Restricted stock activity was as follows:


	Number of shares	Weighted- average grant-date fair value

Nonvested, December 31, 2020	779,415	$	5.56
Shares granted	36,850	3.21
Shares vested	(192,684)	6.29
Shares forfeited	(55,400)	5.39
Nonvested, December 31, 2021	568,181	5.17
Shares granted	65,225	2.59
Shares vested	(171,655)	6.42
Shares forfeited	(66,000)	4.67
Nonvested, December 31, 2022	395,751	$	4.29

The fair value of restricted stock granted was based on the closing market price of the Company’s common stock on the date of grant. The restricted stock grants are included in the diluted weighted shares outstanding computation until they cliff-vest. Once vested they are included in the basic weighted shares outstanding computation.

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ (5,650,039)	$ (3,602,799)
Discontinued operations net of tax	0	1,994,322
Net income (loss) from continuing operations	(5,650,039)	(5,597,121)
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:
Depreciation and amortization expense	5,328,113	4,606,366
Deferred tax expense	0	0
Share-based compensation	447,503	741,867
Decrease in non-cash contingent consideration	(2,088,296)	(1,147,750)
Decrease (Increase) in cash surrender value of life insurance policies over premiums paid	613,657	(282,207)
Noncash interest expense	11,237	34,053
Noncash gain on RediTrex transaction	(37,882)	0
Noncash investment gains	(611,330)	0
Gain on forgiveness of debt	0	(2,187,140)
Net changes in assets and liabilities affecting operating activities:
Accounts receivable	(6,115,640)	5,500,367
Inventories	911,078	4,816,450
Prepaid, other current assets and other assets	689,260	(35,568)
Accounts payable and other current liabilities	14,536,076	(757,591)
Other long-term liabilities	419,659	(1,343,605)
Net cash provided by operating activities from continuing operations	8,453,396	4,348,121
Discontinued operations	0	1,994,322
Net cash provided by (used in) operating activities	8,453,396	6,342,443
Cash flows from investing activities:
Additions to property and equipment	(102,148)	(103,532)
Additions to intangible assets	(1,971,662)	(250,930)
Return of RediTrex	1,000,000	0
Proceeds from surrender of life insurance policies	0	85,944
Premiums paid for life insurance policies	0	(33,375)
Life insurance policy proceeds received	877,597	0
Settlement of patent litigation	21,757	0
Cash paid for acquisition	(13,500,000)	0
Note receivable investment funding	0	(200,000)
Net cash provided by (used in) investing activities	(13,674,456)	(501,893)
Cash flows from financing activities:
Borrowings on line of credit	52,900,000	59,000,000
Repayments on line of credit	(51,700,000)	(59,000,000)
Repurchase of common shares	(1,053,042)	(1,386,849)
Cash settlement of contingent consideration	(2,208,744)	(2,166,681)
Net cash used in financing activities	(2,061,786)	(3,553,530)
Net increase (decrease) in cash and cash equivalents	(7,282,846)	2,287,020
Cash and cash equivalents, beginning of year	27,040,816	24,753,796
Cash and cash equivalents, end of year	19,757,970	27,040,816
Net cash paid (refunded) during the year for:
Interest	523,161	63,978
Income taxes	3,300	(327)
Noncash investing and financing activities:
Change in unpaid invoices for purchases of intangibles	(1,803,403)	(43,471)
Change in unpaid invoices for offering costs	(94,689)	(90,512)
Recognition of operating lease assets and liabilities through adoption of ASC 842	4,590,978	0
RediTrex forgiveness of milestone payable	(1,000,000)	0
Return of common stock - Methotrexate	$ 399,600	$ 0

Stock-Based Compensation Plans (Schedule of Restricted Stock Activity) (Details) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of shares
Nonvested, beginning of period, shares	568,181	779,415
Shares granted, shares	65,225	36,850
Shares vested, shares	(171,655)	(192,684)
Shares forfeited, shares	(66,000)	(55,400)
Nonvested, end of period, shares	395,751	568,181
Weighted- average grant-date fair value
Nonvested, beginning of period, weighted-average grant-date fair value	$ 5.17	$ 5.56
Shares granted, weighted-average grant-date fair value	2.59	3.21
Shares vested, weighted-average grant-date fair value	6.42	6.29
Shares forfeited, weighted-average grant-date fair value	4.67	5.39
Nonvested, end of period, weighted-average grant-date fair value	$ 4.29	$ 5.17

Stock-Based Compensation Plans (Schedule of Restricted Incentive Stock Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of shares
Options granted, shares (in shares)	178,950	186,900
Weighted-average exercise price per share
Options granted, weighted-average exercise price per share (in USD per share)	$ 1.29	$ 1.10
Restricted Incentive Stock Options
Number of shares
Outstanding, beginning of period (in shares)	170,600	0
Options granted, shares (in shares)	178,950	186,900
Options shares vested (in shares)	0	0
Options shares forfeited (in shares)	(29,900)	(16,300)
Outstanding, end of period (in shares)	319,650	170,600
Weighted-average exercise price per share
Outstanding, beginning of period, weighted-average exercise price per share (in USD per share)	$ 3.33	$ 0
Options granted, weighted-average exercise price per share (in USD per share)	2.68	3.32
Options shares vested (in USD per share)	0	0
Options shares forfeited (in USD per share)	2.98	3.22
Outstanding, end of period, weighted-average exercise price per share (in USD per share)	$ 3.00	$ 3.33
Outstanding, end of period, weighted-average remaining contractual term	6 years 1 month 24 days

Leases

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Leases

On November 15, 2021, Cumberland entered into a lease, pursuant to which the Company leases approximately 16,903 rentable square feet of space at the new development Broadwest located in Nashville, Tennessee with 1600 West End Avenue Partners, LLC. The Leased Premise serves as the Company's new corporate headquarters. The initial term of the Lease is one hundred fifty-seven (157) months, with two consecutive options to renew for a period of five years each, with the commencement date of October 25, 2022. This lease currently expires in November 2035.

The Company is responsible for paying rent to the Landlord under the Lease beginning three months after the Commencement Date. The Company pays a base rent of $33.06 per square foot of rentable space with a gradual rental rate increase of 2.5% for each year period thereafter of the prior year's base rental. In addition to the monthly base rent, the Company is responsible for its percentage share of the operating expenses of the Building. The Lease also provides for a tenant improvement allowance for the space.

In addition, the operating leases also include the lease of approximately 14,200 square feet of wet laboratory and office space in Nashville, Tennessee by CET, our majority-owned subsidiary, where it operates the CET Life Sciences Center. The research lab space at CET, under an agreement amended in July 2012, is leased through April 2023, with an option to extend the lease through April 2028. The Company also subleases a portion of the space under these leases.

Rent expense is recognized over the expected term of the lease, including renewal option periods, if applicable, on a straight-line basis as a component of general and administrative expense. Rent expense and sublease income as follows for the years ended December 31:


	2022		2021

Rent expense	$	1,159,695	$	1,209,102

Sublease income	$	529,411	$	699,889

In March 2016, the FASB issued ASU 2016-02. ASU 2016-02’s core principle is to increase transparency and comparability among organizations by recognizing lease assets and liabilities on the balance sheet and disclosing key information. The primary effect of adopting ASU 2016-02 to the Company was to record right-of-use assets and obligations for the leases currently classified as operating leases.

Operating lease liabilities were recorded as the present value of remaining lease payments not yet paid for the lease term discounted using the incremental borrowing rate associated with each lease. Operating lease right-of-use assets represent operating lease liabilities adjusted for lease incentives and initial direct costs. As the Company’s leases do not contain implicit borrowing rates, the incremental borrowing rates were calculated based on information available at January 1, 2019 and October 25, 2022. Incremental borrowing rates reflect the Company’s estimated interest rates for collateralized borrowings over similar lease terms. The weighted-average remaining lease term for the Broadwest lease is 12.7 years and for the CET lease is 0.1 years. The weighted-average incremental borrowing rate used to discount the present value of the remaining CPI lease payments is 9.28% and remaining CET lease payments is 7.42%.

Lease Position

At December 31, 2022 and 2021, the Company recorded the following on the Consolidated Balance Sheet:


Right-of-Use Assets	December 31, 2022		December 31, 2021
Operating lease right-of-use assets	$	5,218,403	$	1,024,200


Lease Liabilities	December 31, 2022		December 31, 2021
Operating lease current liabilities	$	172,910	$	969,677
Operating lease non-current liabilities	4,586,301		90,016
Total	$	4,759,211	$	1,059,693

Cumulative future minimum sublease income under non-cancelable operating subleases totals approximately $0.1 million and will be paid through the leases ending in April 2023. Future minimum lease payments under non-cancelable operating leases (with initial or remaining lease terms in excess of one year) are as follows:


Maturity of Leases Liabilities at December 31, 2022	Operating Leases
2023	$	607,061
2024	575,209
2025	539,347
2026	604,254
2027	619,354
After 2027	5,482,220
Total minimum lease payments	$	8,427,445
Less: Interest	(3,668,234)
Present value of lease liabilities	$	4,759,211

Significant Accounting Policies (Schedule of Intangible Assets, Useful Lives) (Details)	12 Months Ended
	Dec. 31, 2022
Product Rights
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	Estimated economic life
Licensing Rights
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	Term of license agreement
Patents
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	Life of patent

Income Taxes (Schedule of Deferred Tax Assets and Liabilities, Net) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred Tax Assets
Net operating loss and tax credits	$ 16,164,754	$ 16,817,070
Property and equipment and intangibles	264,653	222,893
Operating lease liabilities	1,121,800	0
Intangible assets	866,942	0
Capitalized research cost	1,481,455	0
Allowance for accounts receivable	145,803	83,931
Reserve for expired product	654,148	457,723
Inventory	217,025	104,824
Deferred charges	1,156,150	1,303,664
Cumulative compensation costs incurred on deductible equity awards	635,989	834,070
Total deferred tax assets	22,708,719	19,824,175
Deferred Tax Liabilities
Operating lease right-of-use assets	(1,150,935)	0
Intangible assets	0	(62,253)
Net deferred tax assets, before valuation allowance	21,557,784	19,761,922
Less: deferred tax asset valuation allowance	(21,557,784)	(19,761,922)
Net deferred tax assets	$ 0	$ 0

Revenues (Tables)

12 Months Ended

Dec. 31, 2022

Revenues [Abstract]

Schedule of net product revenues by product

The Company’s net product revenues consisted of the following for the years ended December 31:


	2022		2021
Products:
Kristalose	$	15,205,155	$	15,993,658
Sancuso	13,205,603		—
Vibativ	7,487,462		11,704,062
Caldolor	4,827,200		4,970,301
Acetadote	501,040		850,993
Omeclamox-Pak	29,145		(388,657)
Vaprisol	(447,697)		1,859,581
RediTrex	(126,726)		55,321
Total net product revenues	$	40,681,182	$	35,045,259

Other Current and Other Long-term Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Other Liabilities, Current [Abstract]

Schedule of accrued liabilities

Other current liabilities consisted of the following at December 31:


Other current liabilities	2022		2021

Rebates, product returns, administrative fees and service fees	$	8,347,214	$	3,680,677
Employee wages and benefits	1,440,859		1,340,846
Sancuso related liabilities	2,226,725		—
Current portion of accrued contingent consideration	3,006,310		2,685,531
Current deferred charges	614,551		—
Accrued inventory purchases	609,621		18,211
Other	1,342,631		943,038
Total other current liabilities	$	17,587,911	$	8,668,303

Schedule of other long-term liabilities


Other long-term liabilities	2022		2021

Non-current portion of accrued contingent consideration	$	4,931,513	$	3,830,096
Deferred compensation	2,522,506		3,433,962
Other	131,000		224,786
Total other long-term liabilities	$	7,585,019	$	7,488,844

Commitments and Contingencies (Details) - Collaborative Arrangement, Transaction with Party to Collaborative Arrangement - USD ($) $ in Thousands	Dec. 31, 2022	Nov. 07, 2022	Feb. 02, 2022	Jan. 03, 2022
Kyowa Kirin
Other Commitments [Line Items]
Milestone payments, maximum	$ 3,500			$ 3,500
Collaborative arrangement, term	10 years
Kyowa Kirin \| Minimum
Other Commitments [Line Items]
Tiered royalty, percent	5.00%
Kyowa Kirin \| Maximum
Other Commitments [Line Items]
Tiered royalty, percent	10.00%			10.00%
Melinta Therapeutics, LLC and Targanta Therapeutics Corporation
Other Commitments [Line Items]
Sales milestone payments, receivable		$ 1,000
Gain contingency, unrecorded amount		$ 1,000
Melinta Therapeutics, LLC and Targanta Therapeutics Corporation \| Within 30 Days Of First sNDA Filing
Other Commitments [Line Items]
Sales milestone payments, receivable			$ 500
Melinta Therapeutics, LLC and Targanta Therapeutics Corporation \| Following Approval Of First sNDA
Other Commitments [Line Items]
Sales milestone payments, receivable			$ 500

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets and liabilities, net

The components of the Company's net deferred tax assets at December 31 are as follows:


	2022		2021

Deferred Tax Assets
Net operating loss and tax credits	$	16,164,754	$	16,817,070
Property and equipment and intangibles	264,653		222,893
Operating lease liabilities	1,121,800		—
Intangible assets	866,942		—
Capitalized research cost	1,481,455		—
Allowance for accounts receivable	145,803		83,931
Reserve for expired product	654,148		457,723
Inventory	217,025		104,824
Deferred charges	1,156,150		1,303,664
Cumulative compensation costs incurred on deductible equity awards	635,989		834,070
Total deferred tax assets	22,708,719		19,824,175

Deferred Tax Liabilities
Operating lease right-of-use assets	(1,150,935)		—
Intangible assets	—		(62,253)
Net deferred tax assets, before valuation allowance	21,557,784		19,761,922
Less: deferred tax asset valuation allowance	(21,557,784)		(19,761,922)
Net deferred tax assets	$	—	$	—

Schedule of federal and state net operating loss carryforwards

The following table summarizes the amount and year of expiration of the Company's federal and state net operating loss carryforwards as of December 31, 2022:


Years of expiration	Federal		State

2023	$	—	$	251,811
2024-2042	46,656,666		55,790,944
Indefinite Period	6,405,835		433,203

Total federal and state net operating loss carryforwards	$	53,062,501	$	56,475,958

Schedule of the components of income tax benefit (expense)

Income tax (expense) benefit includes the following components for the years ended December 31:


	2022		2021
Current:
Federal	$	—	$	—
State and other	68,850		34,891
Total current income tax (expense) benefit	68,850		34,891

Deferred:
Federal	—		61,678
State	—		(61,678)
Total deferred income tax (expense) benefit	—		—
Total income tax (expense) benefit	$	68,850	$	34,891

Schedule of effective tax rate reconciliation

The Company’s effective income tax rate for 2022 and 2021 reconciles with the federal statutory tax rate as follows:


	2022		2021

Federal tax expense at statutory rate	21	%	21	%
State income tax expense (net of federal income tax benefit)	2	%	1	%
Permanent differences associated with general business credits	—	%	—	%
Change in valuation allowance	(22)	%	(19)	%
Other permanent differences	(2)	%	(4)	%
Other	—	%	—	%
Net income tax expense	(1)	%	(1)	%

Summary of tax credit carryforwards

As of December 31, 2022, the Company has general business credit carryforwards of $1.5 million. These credit carryforwards will expire in years 2023 through 2042.


Years of expiration	Federal
2023	$	200,825
2024-2042	1,319,161
Total federal and state credit carryforwards	$	1,519,986

Shareholders' Equity	12 Months Ended
Shareholders' Equity	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Shareholders' Equity	Shareholders’ Equity (a) Initial Public Offering On August 10, 2009, the Company completed its initial public offering of 5,000,000 shares of common stock at a price of $17.00 per share, raising gross proceeds of $85.0 million. After deducting underwriting discounts of approximately $6.0 million and offering costs incurred of approximately $4.2 million, the net proceeds to the Company were approximately $74.8 million. (b) Preferred Stock The Company is authorized to issue 20,000,000 shares of preferred stock. The Board of Directors is authorized to divide these shares into classes or series, and to fix and determine the relative rights, preferences, qualifications and limitations of the shares of any class or series so established. At December 31, 2022 and 2021, there was no preferred stock outstanding. (c) Common Stock During 2022 and 2021, the Company issued 171,655 shares and 192,684 shares of common stock, respectively, as a result of restricted shares vesting as well as other common share issuances. There were no option exercise transactions during 2022 and 2021. (d) Share Repurchases The Company currently has a share repurchase program to repurchase up to $10 million of its common stock pursuant to Rule 10b-18 of the Securities Exchange Act, as amended. In January 2019, the Company's Board of Directors established the current $10 million repurchase program to replace the prior authorizations. The Company repurchased 367,793 shares and 438,359 shares of common stock for approximately $1.0 million and $1.4 million during the years ended December 31, 2022 and 2021, respectively. There remains $3.8 million available under the current repurchase program available for share repurchases at December 31, 2022.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 13
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Paragraph 14
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Section 50
-Paragraph 18
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-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 13
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-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Significant Accounting Policies

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Significant Accounting Policies

Principles of Consolidation

The consolidated financial statements of the Company are stated in U.S. dollars and are prepared using U.S. generally accepted accounting principles. These financial statements include the accounts of the Company and its wholly and majority-owned subsidiaries. All significant intercompany transactions and accounts have been eliminated in consolidation.

COVID-19 Pandemic

In early 2020, the U.S. declared a health care emergency following the outbreak of SARS-CoV-2, a novel strain of coronavirus that causes COVID-19, a respiratory illness. The Company has managed through the resulting COVID-19 pandemic, continuing to operate our business – keeping facilities open and our organization intact. We moved quickly to ensure the health and safety of our team. We also maintained our ongoing compliance with the many laws and regulations that apply to us as a publicly traded pharmaceutical company.

Throughout the pandemic, Cumberland faced the same challenges affecting other companies that rely on hospital admissions and patient visits to drive revenue. Our business and our clinical studies were impacted, as fewer patients sought elective surgeries and our access to medical facilities was substantially limited. We carefully monitored our supply chain, including the flow of raw materials and the batches of finished products emerging from the facilities that manufacture our products.

Several of our brands were negatively impacted by the lockdowns and postponement of physician office visits and elective procedures. However, we are fortunate to have a diversified product portfolio that includes other brands that have delivered a strong performance during the pandemic. Overall, we have been able to continue the delivery of our products while addressing the interests of our shareholders, employees, partners and community.

Use of Estimates

The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management of the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates under different assumptions and conditions. The Company's most significant estimates include: (1) its allowances for chargebacks and accruals for rebates and product returns (2) the allowances for obsolescent or unmarketable inventory and (3) valuation of contingent consideration liability associated with business combinations.

Segment Reporting

The Company has one operating segment which is specialty pharmaceutical products. Management has chosen to organize the Company based on the type of products sold. Operating segments are identified as components of an enterprise about which separate discrete financial information is evaluated by the chief operating decision maker, or decision-making group, in making decisions regarding resource allocation and assessing performance. The Company, which uses consolidated financial information in determining how to allocate resources and assess performance, evaluated that our specialty pharmaceutical products compete in similar economic markets and similar circumstances. Substantially all of the Company’s assets are located in the United States. Total revenues are primarily attributable to U.S. customers. Net revenues from customers outside the United States were approximately $1.5 million and $2.2 million for the years ended December 31, 2022 and 2021, respectively.

Fair Value of Financial Instruments

Fair value of financial assets and liabilities is the price the Company would receive to sell an asset or pay to transfer a liability in an orderly transaction with a market participant at the measurement date. The Company's fair value measurements follow the appropriate rules as well as the fair value hierarchy that prioritizes the information used to develop the measurements. It applies whenever other guidance requires (or permits) assets or liabilities to be measured at fair value and gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).

A summary of the fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels is described below:

Level 1 - Quoted prices for identical instruments in active markets.

Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.

Level 3 - Significant inputs to the valuation model are unobservable.

We maintain policies and procedures to value instruments using the best and most relevant data available. The following section describes the valuation methodologies we use to measure different financial instruments at fair value on a recurring basis.

The Company’s financial instruments include cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities, contingent consideration liability and a revolving line of credit. The carrying values for cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their fair values due to their short-term nature. The revolving line of credit has a variable interest rate, which approximates the current market rate.

The Company's contingent consideration liability is a Level 3 fair value measurement that is updated on a recurring basis at each reporting period using a valuation model. Consistent with Level 3 fair value measurements, there are significant inputs to the valuation model that are unobservable.

Cash and Cash Equivalents

Cash and cash equivalents include highly liquid investments with original maturities of three months or less. As of December 31, 2022 and 2021, cash equivalents consist primarily of money market funds.

Accounts Receivable

Trade accounts receivable are recorded at the invoiced amount. The Company records allowances for amounts that could become uncollectible in the future based on historical experience, as well as amounts related to chargebacks and cash discounts. The Company reviews each customer balance to assess collection status.

The majority of the Company’s products are distributed through independent pharmaceutical wholesalers. The allowances against accounts receivable for chargebacks and discounts are determined on a product-by-product basis, and established by management as the Company’s best estimate at the time of sale based on each product’s historical experience adjusted to reflect known changes in the factors that impact such allowances. These allowances are established based on the contractual terms with direct and indirect customers and analyses of historical levels of chargebacks and discounts. The allowances in accounts receivable for chargebacks and cash discounts were $0.6 million at December 31, 2022 and $0.3 million at December 31, 2021.

Other organizations, such as managed care providers, pharmacy benefit management companies and government agencies, may receive rebates from the Company based on either negotiated contracts to carry the Company’s products or reimbursements for filled prescriptions. These entities are considered indirect customers of the Company. In conjunction with recognizing a sale to a wholesaler, revenues are reduced and accrued liabilities are increased by the Company’s estimate of the rebate that may be claimed. Cash discounts are reductions to invoiced amounts offered to customers for payment within a specified period of time from the date of the invoice.

Inventories

The Company works closely with third parties to manufacture and package finished goods for sale. Based on the customer relationship with the manufacturer or packager, the Company will either take title to finished goods at the time of shipment or at the time of arrival from the manufacturer. The Company then warehouses such goods until distribution and sale at third party facilities located in the U.S. and international locations. Periodic inventory counts are made by the warehouse teams and by the Company on a regular basis. In addition, the Company re-tests API inventory prior to use to confirm product expiration. Inventories are stated at the lower of cost or net realizable value with cost determined using the first-in, first-out method.

The Company continually evaluates inventories for potential losses due to expired, short-dated or slow-moving inventory by comparing sales history and sales projections to the inventory on hand. When evidence indicates the carrying value of a product may not be recoverable, a charge is recorded to reduce the inventory to its current net realizable value. The Company classifies the Vibativ inventories and ifetroban inventories that it does not expect to sell within one year as non-current inventories.

Prepaid and Other Current Assets

Prepaid and other current assets consist of deferred offering costs, prepaid insurance premiums, prepaid consulting services, deposits and annual fees paid to the U.S. Food and Drug Administration ("FDA"). The Company expenses all prepaid and other current asset amounts as used or over the period of benefit primarily on a straight-line basis, as applicable.

In November 2017, the Company filed its Shelf Registration on Form S-3 with the SEC associated with the sale of up to $100 million in corporate securities. The Shelf Registration was declared effective in January 2018. It also included an At the Market ("ATM") feature that allows the Company to sell common shares at market prices, along with an agreement with B. Riley FBR Inc. to support such a placement of shares. The Company filed an updated Form S-3 with the SEC in December 2020, which was declared effective in January 2021.

On December 27, 2021, the Company filed a related prospectus supplement in connection with the sale and issuance of shares having an aggregate gross sales price of up to $19 million. The Company amended the At the Market Sales Agreement on December 27, 2021, in order to allow the Company to continue using its ATM feature to sell shares at market prices.

The Company intends to continue an ATM feature through B. Riley FBR, Inc. that would allow the Company to issue shares of its common stock.

The Company has recorded deferred offering costs for payments directly related to the current Shelf Registration on Form S-3 that was completed during December 2021. These costs consist of legal and accounting fees that the Company has capitalized. Deferred costs associated with the Shelf Registration will be reclassified to additional paid in capital on a pro-rata basis as the Company completes sales of shares under the Shelf Registration. The Company did not issue any shares under this ATM during the year ended December 31, 2022.

Property and Equipment

Property and equipment, including leasehold improvements, are stated at cost. Depreciation is recognized using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the initial lease term plus renewal options, if reasonably assured, or the remaining useful life of the asset. Upon retirement or disposal of assets, any gain or loss is reflected as a component of operating income (loss) in the consolidated statement of operations. Improvements that extend an asset’s useful life are capitalized. Repairs and maintenance costs are expensed as incurred.

Intangible Assets and Goodwill

The Company’s intangible assets and goodwill consist of capitalized costs related to product and license rights, patents, trademarks and goodwill obtained in the Vibativ and Sancuso acquisitions. Goodwill is not amortized for financial reporting purposes, but is subject to impairment analysis at least annually.

The cost of acquiring product and license rights are capitalized at fair value at the date of acquisition for products that are approved by the FDA for commercial use. These costs are amortized ratably over the estimated economic life of the product. The economic life is estimated based upon several factors. This includes the term of the license agreement, the patent life or market exclusivity of the product and as well as management's expectations of continued involvement with the product and the assessment of future sales, the future periods under which the product will be sold and the profitability of the product. This estimate is evaluated on a regular basis during the amortization period and adjusted if appropriate. If there are any changes made to the useful life of the product and license rights, the costs associated with such a change, if any, will be capitalized and amortized over the revised useful life.

Capitalized patent costs consist of outside legal costs associated with obtaining and protecting patents on products that have been approved for marketing by the FDA. If it becomes probable that a patent will not be issued or a patent has been declared invalid, related costs associated with the patent application are expensed at the time such determination is made. All costs associated with obtaining patents for products that have not been approved for marketing by the FDA are expensed as incurred.

Amortization expense is recognized ratably over the following periods:


Product rights						Estimated economic life
License rights						Term of license agreement
Patents						Life of patent

Impairment of Long-Lived Assets

Long-lived assets, such as property and equipment, operating lease right-of-use assets and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. If events or circumstances arise that require a long-lived asset to be tested for potential impairment, the Company first compares undiscounted cash flows expected to be generated by the asset to its carrying value. If the carrying amount of the long-lived asset is not recoverable on an undiscounted cash flow basis, an impairment charge is recognized to the extent that the carrying value exceeds the fair value. Fair value is determined through various valuation techniques including quoted market prices, third-party independent appraisals and discounted cash flow models.

Goodwill and other indefinite lived intangible assets that are not subject to amortization are tested at least annually for impairment. The impairment analysis for goodwill requires a comparison of fair value to the carrying value of the reporting unit. The Company's goodwill was acquired in November 2018 with the Vibativ acquisition and in January 2022 with the Sancuso acquisition. As a result, the Vibativ and Sancuso components of the Company are the reporting units evaluated for goodwill impairment. Cumberland determined the fair value of the reporting units through current and future estimated revenue and profitability of the product. The Company recorded no impairment charges during 2022 and 2021.

Joint Venture Agreement

In August 2020, Cumberland entered into an agreement with WinHealth Investment (Singapore) Ltd creating WHC Biopharmaceuticals, Pte. Ltd. The joint venture, as a limited liability company, will focus on acquiring, developing, registering, and commercializing development stage and commercial stage biopharmaceuticals for China, Hong Kong and other Asian markets. The agreement provides for initial investment from WinHealth in the form of a $0.2 million equity contribution and an initial investment from Cumberland in the form of $0.2 million convertible note. The joint venture will seek additional future capital from additional investors and has entered into exclusive option agreements to license intellectual property from both Cumberland Pharmaceuticals Inc. and Cumberland Emerging Technologies.

Net Product Revenue

Revenues from product sales are recognized in the amount that reflects the consideration that we expect to receive for these goods. Depending upon the shipping terms of the transaction, the revenue is recognized at the point where the customer obtains control of the goods and we satisfy our performance obligation. This occurs upon either shipment of the product or arrival at its ship to destination. Payment terms typically range from 30 to 60 days from date of shipment. The Company’s net product revenue reflects the reduction from gross product revenue for estimated allowances for chargebacks, discounts and damaged goods, and reflects sales related accruals for rebates, coupons, product returns, and certain administrative and service fees. Significant judgments must be made in determining the transaction price for our sales of products related to these adjustments.

Sales Rebates and Discounts

The allowances against accounts receivable and accrued liabilities for chargebacks, discounts, service fees and expired product returns are determined on a product-by-product basis, and established by management as the Company’s best estimate at the time of sale based on each product’s historical experience adjusted to reflect known changes in the factors that impact such allowances. These allowances are established based on the contractual terms with direct and indirect customers and analyses of historical levels of chargebacks, discounts and returns of expired product.

Other organizations, such as managed care providers, pharmacy benefit management companies and government agencies, may receive rebates from the Company based on either negotiated contracts to carry the Company’s products or reimbursements for filled prescriptions. These entities are considered indirect customers of the Company. In conjunction with recognizing a sale to a wholesaler, sales revenues are reduced and accrued liabilities are increased by the Company’s estimate of the rebate that may be claimed.

Sales Returns

Consistent with industry practice, the Company maintains a return policy that allows customers to return product within a specified period prior to and subsequent to the expiration date. The Company’s estimate of the provision for returns is based upon historical experience, expiration date by product as well as any other factor expected to impact future returns. Any changes in the assumptions used to estimate the provision for returns are recognized in the period those assumptions are changed.

Other Revenues

Other revenues primarily consist of income from grant funding programs, licensing agreements, leases and contract services. Revenue related to grants is recognized when all conditions related to such grants have been met. All other revenue is recognized when earned.

Cost of Products Sold

Cost of products sold consists principally of the cost to acquire each unit of product sold, including in-bound freight expense as well as any adjustment in the net realizable value of inventory acquired in acquisitions. Cost of products sold also includes expenses associated with the reduction in the net realizable value of slow-moving or expired product.

Selling and Marketing Expense

Selling and marketing expense consists primarily of expenses relating to the advertising, promotion, distribution and sale of products, including royalty expense, salaries and related costs.

Distribution Costs

Distribution costs are expensed as incurred and are included as a component of selling and marketing expenses in the consolidated statements of operations. Distribution costs were as follows for the years ended December 31:


	2022		2021

Distribution costs	$	857,842	$	806,311

Advertising Costs

Advertising costs are expensed as incurred and are included as a component of selling and marketing expenses in the consolidated statements of operations. Advertising costs were as follows for the years ended December 31:


	2022		2021

Advertising costs	$	2,927,041	$	1,927,864

Research and Development

Research and development costs are expensed in the period incurred. Research and development costs are comprised mainly of clinical trial expenses, salaries, wages and other related costs such as materials and supplies. Research and development expense includes activities performed by third-party providers participating in the Company’s clinical studies. The Company accounts for these costs based on estimates of work performed, patients enrolled or fixed fees for services over the period of time the clinical trials are performed.

Income Taxes

The Company provides for deferred taxes using the asset and liability approach. Under this method, deferred tax assets and liabilities are recognized for future tax consequences attributable to operating loss and tax credit carryforwards, as well as differences between the carrying amounts of existing assets and liabilities and their respective tax bases. The Company’s principal differences are related to the timing of deductibility of certain items, such as inventory, depreciation, amortization and share-based compensation. Deferred tax assets and liabilities are measured using enacted statutory tax rates that are expected to apply to taxable income in the years such temporary differences are anticipated to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period of enactment. The Company only recognizes income tax benefits associated with an income tax position in which it is “more likely than not” that the position would be sustained upon examination by the taxing authorities.

In assessing the realizability of deferred tax assets, management considers whether some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of existing temporary differences, projected future taxable income and tax planning strategies in making this assessment.

The Company’s accounting policy with respect to interest and penalties arising from income tax settlements is to recognize them as part of the provision for income taxes.

Earnings (Loss) per Share

Basic earnings (loss) per share is calculated by dividing net income (loss) attributable to common shareholders by the weighted-average number of shares outstanding. Except where the result would be antidilutive to income from continuing operations, diluted earnings (loss) per share is calculated by assuming the vesting of unvested restricted stock and the exercise of stock options and warrants and unrecognized compensation costs.

Share-Based Payments

The Company recognizes compensation cost for all share-based payments issued, modified, repurchased or canceled. Depending on the nature of the vesting provisions, restricted stock awards are measured using either the fair value on the grant date or the fair value of common stock on the date the vesting provisions lapse. Prior to the lapse for those equity grants not valued on the grant date, the fair value is measured on the last day of the reporting period.

Collaborative Agreements

The Company is a party to several collaborative arrangements with research institutions to identify and pursue promising pharmaceutical product candidates. The funding for these programs is primarily provided through Federal Small Business Administration (SBIR/STTR) and other grant awards. The Company has determined that these collaborative agreements, with the exception of the collaborative payment discussed in Note 3 do not meet the criteria for accounting under ASC Topic 808, Collaborative Agreements. The agreements do not specifically designate each party’s rights and obligations to each other under the collaborative arrangements. Except for patent defense costs, expenses incurred by one party are not required to be reimbursed by the other party. Expenses

incurred under these collaborative agreements are included in research and development expenses and funding received from grants are recorded as net revenues in the consolidated statements of operations.

Related Party Transactions

In July 2022, Cumberland named Martin S. Brown Jr. to our Board of Directors. Mr. Brown is an attorney with over 30 years of corporate law experience who brings significant legal, public company, health care and civic experience to our board. The Company relies on several law firms for legal advice, including the firm Martin is affiliated. In 2022, the Company paid Martin's law firm $0.04 million.

Discontinued Operations

During May 2019, Cumberland entered into a Dissolution Agreement ("Dissolution Agreement") with Clinigen Healthcare Limited ("Clinigen") in which the Company returned the exclusive rights to commercialize Ethyol® and Totect® in the United States to Clinigen. Under the terms of the Dissolution Agreement, Cumberland is no longer involved directly or indirectly with the distribution, marketing and promotion of either Ethyol or Totect or any competing products following December 31, 2019. The Company's exit from the products meets the accounting criteria to be reported as discontinued operations and the discontinued operating results have been reclassified in the financial statements and footnotes for all periods presented to reflect the discontinued status of these products. Refer to Note 19, for additional information.

Recent Accounting Guidance

Recent Accounting Pronouncements Adopted

In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments-Credit Losses,” which changes the impairment model for most financial assets and certain other instruments. For trade and other receivables, held-to-maturity debt securities, loans and other instruments, companies will be required to use a new forward-looking “expected loss” model that generally will result in the earlier recognition of allowances for losses. For available-for-sale debt securities with unrealized losses, companies will measure credit losses in a manner similar to what they do today, except that the losses will be recognized as allowances rather than as reductions in the amortized cost of the securities. Companies will have to disclose additional information, including information they use to track credit quality by year of origination for most financing receivables. Companies will apply the ASU’s provisions as a cumulative-effect adjustment, if any, to retained earnings as of the beginning of the first reporting period in which the guidance is adopted.

Related to ASU No. 2016-13 discussed above, in May 2019, the FASB issued ASU 2019-05, "Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief" which provides transition relief for ASU 2016-13 by providing entities with an alternative to irrevocably electing the fair value option for eligible financial assets measured at amortized cost upon adoption of the new credit losses standard. Certain eligibility requirements must be met and the election must be applied on an instrument-by-instrument basis. The election is not available for either available-for-sale or held-to-maturity debt securities. The Company adopted both ASU 2016-13 and ASU 2019-05 on January 1, 2023. The adoption of ASU 2016-13 and ASU 2019-05 are not expected to have a material impact on the Company’s consolidated financial statements.

Debt	12 Months Ended
Debt	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt	Debt On December 31, 2021, the Company entered into a Fifth Amendment to the Revolving Credit Note and Sixth Amendment (the "Sixth Amendment") to Revolving Credit Loan Agreement with Pinnacle Bank (the "Pinnacle Agreement"). The Sixth Amendment increased the principal amount by $5 million to $20 million. On October 28, 2021, the Company entered into a Fourth Amendment to the Revolving Credit Note and Fifth Amendment to Revolving Credit Loan Agreement with Pinnacle Bank. Among other terms, the Fourth Amendment extended the maturity date to October 1, 2024. The Pinnacle Agreement includes specific financial covenants including Debt Ratio and Tangible Capital Ratio. In 2022, the Company and Pinnacle Bank agreed to modify the financial covenants to align with the current use of the line of credit. On September 29, 2022, the Company entered into the Ninth Amendment to the Revolving Credit Loan Agreement with Pinnacle Bank (as amended, the "Pinnacle Agreement") to update the Funded Debt Ratio to mean the ratio of (i) Funded Debt less the amount of Unrestricted Cash in excess of $8,500,000, to (ii) EBITDA, as determined at the end of each fiscal quarter on a rolling four (4) quarter basis. For the year ended December 31, 2022, we were in compliance with the Funded Debt Ratio financial covenant. The Company had $16.2 million and $15.0 million in borrowings outstanding under the Pinnacle Agreement at December 31, 2022 and 2021, respectively. The interest rate on the Pinnacle Agreement is based on LIBOR plus an interest rate spread. The pricing under the Fourth Amendment provides for an interest rate spread of 1.75% to 2.75% above LIBOR with a minimum LIBOR of 0.90% (representing an interest rate of 6.875% at December 31, 2022). In addition, a fee of 0.25% per year is charged on the unused line of credit. Interest and the unused line fee are payable quarterly. In 2022, the LIBOR benchmark rate is expected to be discontinued. When the LIBOR rate is no longer available, the Pinnacle Agreement calls for a new Benchmark rate to be used to determine the interest rate for the Agreement. It is expected that SOFR will become the replacement benchmark. Borrowings under the line of credit are collateralized by substantially all of our assets. Paycheck Protection Program Loan On April 20, 2020, Cumberland received the funding of a loan from Pinnacle Bank in the aggregate amount of $2,187,140 pursuant to the Paycheck Protection Program (the “PPP”) under the Federal Coronavirus Aid, Relief, and Economic Security Act ("CARES Act"), which was enacted March 27, 2020. The PPP is administered by the U.S. Small Business Administration ("SBA"). The loan was scheduled to mature April 14, 2022, and bears interest at a rate of 1.0% per year, payable monthly. The loan could be prepaid at any time prior to maturity with no prepayment penalties. Funds from the loan are to be used to maintain payroll, continue group health care benefits and pay for rent and utilities. Under the terms of the PPP, certain amounts of the loan may be forgiven if they are used for qualifying expenses as described in the CARES Act, including qualifying payroll costs, covered rent payments, and covered utilities. From the date of funding the Company has used the loan amount for such qualifying expenses. Cumberland has elected to account for the proceeds of the loan as a government grant under International Accounting Standard 20 ("IAS 20"), Accounting for Government Grants and Disclosure of Government Assistance. The permitted analogous use of IAS 20 outlines a model for the accounting for government assistance, including forgivable loans. As a result, the Company has recorded the $2,187,140 as a deferred income liability, which is included as a component of other current liabilities on the consolidated balance sheet as of December 31, 2021. Cumberland applied for this loan after carefully considering, with its bank, the eligibility criteria to participate in this program, and determining that Cumberland met these criteria. The Company evaluated and provided information on our payroll and other qualifying expenses to determine the amount of PPP funds to apply for. Cumberland has not laid off or furloughed any employees as a result of the COVID-19 pandemic and, based on assistance from the PPP loan, the Company currently does not foresee doing so. In October 2020, the Company submitted a request for forgiveness of the PPP loan. The request was approved by the lender, Pinnacle Bank, who then submitted it to SBA for the SBA's review and approval. On June 11, 2021, the Company received a notice from the SBA that the full amount of the loan was forgiven. The Company accounted for the forgiveness of the loan under IAS 20 and recorded the $2,187,140 as other income during the year ended December 31, 2021.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI https://asc.fasb.org/topic&trid=2208564

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1E
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (i)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

+ Details

Intangible Assets and Goodwill - Future Amortization Expense (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 4,736,657
2024	4,687,365
2025	4,652,156
2026	4,092,961
2027 and thereafter	12,421,539
Intangible assets, net	$ 30,590,678	$ 23,954,475

Inventories (Tables)

12 Months Ended

Dec. 31, 2022

Inventory Disclosure [Abstract]

Schedule of inventories, current

The Company's net inventories consisted of the following as of December 31:


	2022		2021

Raw materials and work in process, net of reserve	$	12,899,659	$	12,374,983
Consigned inventory	168,923		164,378
Finished goods, net of reserve	4,322,167		4,939,088
Total inventories	17,390,748		17,478,449
less non-current inventories	(7,527,167)		(9,048,567)
Total inventories classified as current	$	9,863,581	$	8,429,882

Leases (Schedule of Lease Liability Maturities and Future Minimum Payments) (Details)	Dec. 31, 2022 USD ($)
Operating Lease Liabilities, Payments Due [Abstract]
2023	$ 607,061
2024	575,209
2025	539,347
2026	604,254
2027	619,354
After 2027	5,482,220
Total minimum lease payments	8,427,445
Less: Interest	(3,668,234)
Present value of lease liabilities	$ 4,759,211

Discontinued Operations - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) installment	Dec. 31, 2020 USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Financial consideration \| $	$ 2.0	$ 5.0
Financial consideration, payment period	2 years
Number of quarterly installments \| installment	4

Manufacturing and Supply Agreements Manufacturing and Supply Agreements (Narrative) (Details)	Dec. 31, 2022 supplier
Minimum
Manufacturing and Supply Agreement [Line Items]
Manufacturing agreements, number of primary suppliers for each product	1
Maximum
Manufacturing and Supply Agreement [Line Items]
Manufacturing agreements, number of primary suppliers for each product	2

Intangible Assets and Goodwill (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of intangible assets

Intangible assets and Goodwill consisted of the following at December 31, 2022 and 2021.


	2022		2021

Product and license rights	$	49,668,141	$	38,543,542
Less: accumulated amortization	(21,891,974)		(18,015,112)
Total product and license rights	27,776,167		20,528,430
Patents	10,610,228		10,478,930
Less: accumulated amortization	(8,051,018)		(7,333,251)
Total patents	2,559,210		3,145,679
Trademarks	397,974		373,462
Less: accumulated amortization	(142,673)		(93,096)
Total trademarks	255,301		280,366
Total intangible assets	$	30,590,678	$	23,954,475

Goodwill	$	914,000	$	882,000

Schedule of expected amortization expense of intangible assets

Amortization expense related to product and license rights, trademarks and patents were as follows for the years ended December 31:


	2022		2021

Amortization expense	$	5,067,368	$	4,371,300

The expected amortization expense for the Company's current balance of intangible assets are as follows:


Year ending December 31:
2023	$	4,736,657
2024	4,687,365
2025	4,652,156
2026	4,092,961
2027 and thereafter	12,421,539
	$	30,590,678

Income Taxes (Schedule of tax credit carryforwards) (Details) - Federal And State	Dec. 31, 2022 USD ($)
Tax Credit Carryforward [Line Items]
Tax credit carryforward, amount	$ 1,519,986
2023
Tax Credit Carryforward [Line Items]
Tax credit carryforward, amount	200,825
2024-2042
Tax Credit Carryforward [Line Items]
Tax credit carryforward, amount	$ 1,319,161

Stock-Based Compensation Plans (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) plan shares	Dec. 31, 2021 shares	Dec. 31, 2018 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity compensation plans available for future grants \| plan	2
Shareholder, percent	10.00%
Unrecognized compensation cost related to share-based payments \| $			$ 0.8
Unrecognized compensation cost related to share-based payments, period for recognition			1 year 9 months 21 days
Options granted, shares (in shares)	178,950	186,900
NonPrincipal Owner
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options, exercise price as percent of weighted-average grant date fair value	100.00%
Long-Term Incentive Compensation Plan 2007
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance under equity compensation plans	2,400,000
Directors’ Incentive Plan 2007
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance under equity compensation plans	250,000
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	4 years
Expected term	7 years
Dividend yield \| $	$ 0.0
Stock Options \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility rate	44.00%
Weighted average volatility rate	42.00%
Risk free interest rate	2.22%
Stock Options \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility rate	45.00%
Weighted average volatility rate	45.00%
Risk free interest rate	3.92%
Stock Options \| Principal Owner
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options, expiration period	5 years
Stock Options \| NonPrincipal Owner \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options, expiration period	10 years
Restricted Stock \| Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements of the Company are stated in U.S. dollars and are prepared using U.S. generally accepted accounting principles. These financial statements include the accounts of the Company and its wholly and majority-owned subsidiaries. All significant intercompany transactions and accounts have been eliminated in consolidation.
Use of Estimates	Use of EstimatesThe preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management of the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates under different assumptions and conditions.
Segment Reporting	Segment ReportingThe Company has one operating segment which is specialty pharmaceutical products. Management has chosen to organize the Company based on the type of products sold. Operating segments are identified as components of an enterprise about which separate discrete financial information is evaluated by the chief operating decision maker, or decision-making group, in making decisions regarding resource allocation and assessing performance. The Company, which uses consolidated financial information in determining how to allocate resources and assess performance, evaluated that our specialty pharmaceutical products compete in similar economic markets and similar circumstances. Substantially all of the Company’s assets are located in the United States. Total revenues are primarily attributable to U.S. customers.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value of financial assets and liabilities is the price the Company would receive to sell an asset or pay to transfer a liability in an orderly transaction with a market participant at the measurement date. The Company's fair value measurements follow the appropriate rules as well as the fair value hierarchy that prioritizes the information used to develop the measurements. It applies whenever other guidance requires (or permits) assets or liabilities to be measured at fair value and gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). A summary of the fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels is described below: Level 1 - Quoted prices for identical instruments in active markets. Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable. Level 3 - Significant inputs to the valuation model are unobservable. We maintain policies and procedures to value instruments using the best and most relevant data available. The following section describes the valuation methodologies we use to measure different financial instruments at fair value on a recurring basis. The Company’s financial instruments include cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities, contingent consideration liability and a revolving line of credit. The carrying values for cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their fair values due to their short-term nature. The revolving line of credit has a variable interest rate, which approximates the current market rate. The Company's contingent consideration liability is a Level 3 fair value measurement that is updated on a recurring basis at each reporting period using a valuation model. Consistent with Level 3 fair value measurements, there are significant inputs to the valuation model that are unobservable.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less. As of December 31, 2022 and 2021, cash equivalents consist primarily of money market funds.
Accounts Receivable	Accounts Receivable Trade accounts receivable are recorded at the invoiced amount. The Company records allowances for amounts that could become uncollectible in the future based on historical experience, as well as amounts related to chargebacks and cash discounts. The Company reviews each customer balance to assess collection status. The majority of the Company’s products are distributed through independent pharmaceutical wholesalers. The allowances against accounts receivable for chargebacks and discounts are determined on a product-by-product basis, and established by management as the Company’s best estimate at the time of sale based on each product’s historical experience adjusted to reflect known changes in the factors that impact such allowances. These allowances are established based on the contractual terms with direct and indirect customers and analyses of historical levels of chargebacks and discounts. The allowances in accounts receivable for chargebacks and cash discounts were $0.6 million at December 31, 2022 and $0.3 million at December 31, 2021. Other organizations, such as managed care providers, pharmacy benefit management companies and government agencies, may receive rebates from the Company based on either negotiated contracts to carry the Company’s products or reimbursements for filled prescriptions. These entities are considered indirect customers of the Company. In conjunction with recognizing a sale to a wholesaler, revenues are reduced and accrued liabilities are increased by the Company’s estimate of the rebate that may be claimed. Cash discounts are reductions to invoiced amounts offered to customers for payment within a specified period of time from the date of the invoice.
Inventories	Inventories The Company works closely with third parties to manufacture and package finished goods for sale. Based on the customer relationship with the manufacturer or packager, the Company will either take title to finished goods at the time of shipment or at the time of arrival from the manufacturer. The Company then warehouses such goods until distribution and sale at third party facilities located in the U.S. and international locations. Periodic inventory counts are made by the warehouse teams and by the Company on a regular basis. In addition, the Company re-tests API inventory prior to use to confirm product expiration. Inventories are stated at the lower of cost or net realizable value with cost determined using the first-in, first-out method. The Company continually evaluates inventories for potential losses due to expired, short-dated or slow-moving inventory by comparing sales history and sales projections to the inventory on hand. When evidence indicates the carrying value of a product may not be recoverable, a charge is recorded to reduce the inventory to its current net realizable value. The Company classifies the Vibativ inventories and ifetroban inventories that it does not expect to sell within one year as non-current inventories.
Prepaid and Other Current Assets	Prepaid and Other Current Assets Prepaid and other current assets consist of deferred offering costs, prepaid insurance premiums, prepaid consulting services, deposits and annual fees paid to the U.S. Food and Drug Administration ("FDA"). The Company expenses all prepaid and other current asset amounts as used or over the period of benefit primarily on a straight-line basis, as applicable.
Property and Equipment	Property and Equipment Property and equipment, including leasehold improvements, are stated at cost. Depreciation is recognized using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the initial lease term plus renewal options, if reasonably assured, or the remaining useful life of the asset. Upon retirement or disposal of assets, any gain or loss is reflected as a component of operating income (loss) in the consolidated statement of operations. Improvements that extend an asset’s useful life are capitalized. Repairs and maintenance costs are expensed as incurred.
Intangible Assets and Goodwill	Intangible Assets and Goodwill The Company’s intangible assets and goodwill consist of capitalized costs related to product and license rights, patents, trademarks and goodwill obtained in the Vibativ and Sancuso acquisitions. Goodwill is not amortized for financial reporting purposes, but is subject to impairment analysis at least annually. The cost of acquiring product and license rights are capitalized at fair value at the date of acquisition for products that are approved by the FDA for commercial use. These costs are amortized ratably over the estimated economic life of the product. The economic life is estimated based upon several factors. This includes the term of the license agreement, the patent life or market exclusivity of the product and as well as management's expectations of continued involvement with the product and the assessment of future sales, the future periods under which the product will be sold and the profitability of the product. This estimate is evaluated on a regular basis during the amortization period and adjusted if appropriate. If there are any changes made to the useful life of the product and license rights, the costs associated with such a change, if any, will be capitalized and amortized over the revised useful life. Capitalized patent costs consist of outside legal costs associated with obtaining and protecting patents on products that have been approved for marketing by the FDA. If it becomes probable that a patent will not be issued or a patent has been declared invalid, related costs associated with the patent application are expensed at the time such determination is made. All costs associated with obtaining patents for products that have not been approved for marketing by the FDA are expensed as incurred.
Impairment of Long-Lived Assets	Impairment of Long-Lived AssetsLong-lived assets, such as property and equipment, operating lease right-of-use assets and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. If events or circumstances arise that require a long-lived asset to be tested for potential impairment, the Company first compares undiscounted cash flows expected to be generated by the asset to its carrying value. If the carrying amount of the long-lived asset is not recoverable on an undiscounted cash flow basis, an impairment charge is recognized to the extent that the carrying value exceeds the fair value. Fair value is determined through various valuation techniques including quoted market prices, third-party independent appraisals and discounted cash flow models.
Revenue Recognition	Net Product Revenue Revenues from product sales are recognized in the amount that reflects the consideration that we expect to receive for these goods. Depending upon the shipping terms of the transaction, the revenue is recognized at the point where the customer obtains control of the goods and we satisfy our performance obligation. This occurs upon either shipment of the product or arrival at its ship to destination. Payment terms typically range from 30 to 60 days from date of shipment. The Company’s net product revenue reflects the reduction from gross product revenue for estimated allowances for chargebacks, discounts and damaged goods, and reflects sales related accruals for rebates, coupons, product returns, and certain administrative and service fees. Significant judgments must be made in determining the transaction price for our sales of products related to these adjustments. Sales Rebates and Discounts The allowances against accounts receivable and accrued liabilities for chargebacks, discounts, service fees and expired product returns are determined on a product-by-product basis, and established by management as the Company’s best estimate at the time of sale based on each product’s historical experience adjusted to reflect known changes in the factors that impact such allowances. These allowances are established based on the contractual terms with direct and indirect customers and analyses of historical levels of chargebacks, discounts and returns of expired product. Other organizations, such as managed care providers, pharmacy benefit management companies and government agencies, may receive rebates from the Company based on either negotiated contracts to carry the Company’s products or reimbursements for filled prescriptions. These entities are considered indirect customers of the Company. In conjunction with recognizing a sale to a wholesaler, sales revenues are reduced and accrued liabilities are increased by the Company’s estimate of the rebate that may be claimed. Sales Returns Consistent with industry practice, the Company maintains a return policy that allows customers to return product within a specified period prior to and subsequent to the expiration date. The Company’s estimate of the provision for returns is based upon historical experience, expiration date by product as well as any other factor expected to impact future returns. Any changes in the assumptions used to estimate the provision for returns are recognized in the period those assumptions are changed. Other Revenues Other revenues primarily consist of income from grant funding programs, licensing agreements, leases and contract services. Revenue related to grants is recognized when all conditions related to such grants have been met. All other revenue is recognized when earned.
Cost of Products Sold	Cost of Products Sold Cost of products sold consists principally of the cost to acquire each unit of product sold, including in-bound freight expense as well as any adjustment in the net realizable value of inventory acquired in acquisitions. Cost of products sold also includes expenses associated with the reduction in the net realizable value of slow-moving or expired product. Selling and Marketing Expense Selling and marketing expense consists primarily of expenses relating to the advertising, promotion, distribution and sale of products, including royalty expense, salaries and related costs. Distribution Costs Distribution costs are expensed as incurred and are included as a component of selling and marketing expenses in the consolidated statements of operations.
Advertising Costs	Advertising CostsAdvertising costs are expensed as incurred and are included as a component of selling and marketing expenses in the consolidated statements of operations.
Research and Development	Research and Development Research and development costs are expensed in the period incurred. Research and development costs are comprised mainly of clinical trial expenses, salaries, wages and other related costs such as materials and supplies. Research and development expense includes activities performed by third-party providers participating in the Company’s clinical studies. The Company accounts for these costs based on estimates of work performed, patients enrolled or fixed fees for services over the period of time the clinical trials are performed.
Income Taxes	Income Taxes The Company provides for deferred taxes using the asset and liability approach. Under this method, deferred tax assets and liabilities are recognized for future tax consequences attributable to operating loss and tax credit carryforwards, as well as differences between the carrying amounts of existing assets and liabilities and their respective tax bases. The Company’s principal differences are related to the timing of deductibility of certain items, such as inventory, depreciation, amortization and share-based compensation. Deferred tax assets and liabilities are measured using enacted statutory tax rates that are expected to apply to taxable income in the years such temporary differences are anticipated to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period of enactment. The Company only recognizes income tax benefits associated with an income tax position in which it is “more likely than not” that the position would be sustained upon examination by the taxing authorities. In assessing the realizability of deferred tax assets, management considers whether some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of existing temporary differences, projected future taxable income and tax planning strategies in making this assessment. The Company’s accounting policy with respect to interest and penalties arising from income tax settlements is to recognize them as part of the provision for income taxes.
Earnings (Loss) Per Share	Earnings (Loss) per Share Basic earnings (loss) per share is calculated by dividing net income (loss) attributable to common shareholders by the weighted-average number of shares outstanding. Except where the result would be antidilutive to income from continuing operations, diluted earnings (loss) per share is calculated by assuming the vesting of unvested restricted stock and the exercise of stock options and warrants and unrecognized compensation costs.
Share-Based Payments	Share-Based Payments The Company recognizes compensation cost for all share-based payments issued, modified, repurchased or canceled. Depending on the nature of the vesting provisions, restricted stock awards are measured using either the fair value on the grant date or the fair value of common stock on the date the vesting provisions lapse. Prior to the lapse for those equity grants not valued on the grant date, the fair value is measured on the last day of the reporting period.
Collaborative Agreements	Collaborative Agreements The Company is a party to several collaborative arrangements with research institutions to identify and pursue promising pharmaceutical product candidates. The funding for these programs is primarily provided through Federal Small Business Administration (SBIR/STTR) and other grant awards. The Company has determined that these collaborative agreements, with the exception of the collaborative payment discussed in Note 3 do not meet the criteria for accounting under ASC Topic 808, Collaborative Agreements. The agreements do not specifically designate each party’s rights and obligations to each other under the collaborative arrangements. Except for patent defense costs, expenses incurred by one party are not required to be reimbursed by the other party. Expenses incurred under these collaborative agreements are included in research and development expenses and funding received from grants are recorded as net revenues in the consolidated statements of operations.
Discontinued Operations	Discontinued Operations During May 2019, Cumberland entered into a Dissolution Agreement ("Dissolution Agreement") with Clinigen Healthcare Limited ("Clinigen") in which the Company returned the exclusive rights to commercialize Ethyol® and Totect® in the United States to Clinigen. Under the terms of the Dissolution Agreement, Cumberland is no longer involved directly or indirectly with the distribution, marketing and promotion of either Ethyol or Totect or any competing products following December 31, 2019. The Company's exit from the products meets the accounting criteria to be reported as discontinued operations and the discontinued operating results have been reclassified in the financial statements and footnotes for all periods presented to reflect the discontinued status of these products. Refer to Note 19, for additional information.
Recent Accounting Guidance	Recent Accounting Guidance Recent Accounting Pronouncements Adopted In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments-Credit Losses,” which changes the impairment model for most financial assets and certain other instruments. For trade and other receivables, held-to-maturity debt securities, loans and other instruments, companies will be required to use a new forward-looking “expected loss” model that generally will result in the earlier recognition of allowances for losses. For available-for-sale debt securities with unrealized losses, companies will measure credit losses in a manner similar to what they do today, except that the losses will be recognized as allowances rather than as reductions in the amortized cost of the securities. Companies will have to disclose additional information, including information they use to track credit quality by year of origination for most financing receivables. Companies will apply the ASU’s provisions as a cumulative-effect adjustment, if any, to retained earnings as of the beginning of the first reporting period in which the guidance is adopted. Related to ASU No. 2016-13 discussed above, in May 2019, the FASB issued ASU 2019-05, "Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief" which provides transition relief for ASU 2016-13 by providing entities with an alternative to irrevocably electing the fair value option for eligible financial assets measured at amortized cost upon adoption of the new credit losses standard. Certain eligibility requirements must be met and the election must be applied on an instrument-by-instrument basis. The election is not available for either available-for-sale or held-to-maturity debt securities. The Company adopted both ASU 2016-13 and ASU 2019-05 on January 1, 2023. The adoption of ASU 2016-13 and ASU 2019-05 are not expected to have a material impact on the Company’s consolidated financial statements.

Leases (Narrative) (Details) $ in Millions	Dec. 31, 2022 USD ($) ft²	Nov. 15, 2021 ft² renewalTerm $ / ft²
Lessee, Lease, Description [Line Items]
Rent increase		2.50%
Future minimum sublease income under noncancelable operating subleases \| $	$ 0.1
1600 West End Avenue Partners, LLC
Lessee, Lease, Description [Line Items]
Weighted-average remaining lease term	12 years 8 months 12 days
Weighted-average incremental borrowing rate	9.28%
CET
Lessee, Lease, Description [Line Items]
Weighted-average remaining lease term	1 month 6 days
Weighted-average incremental borrowing rate	7.42%
Office Building
Lessee, Lease, Description [Line Items]
Leased area		16,903
Term of contract		157 months
Lessee, Operating Lease, Base Rent \| $ / ft²		33.06
Area of real estate property	14,200
Office Building \| Broadwest Lease, Five Year Renewal Option
Lessee, Lease, Description [Line Items]
Number of renewal terms \| renewalTerm		2
Renewal term		5 years

Inventories (Schedule of Inventories) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials and work in process	$ 12,899,659	$ 12,374,983
Consigned inventory	168,923	164,378
Finished goods, net of reserve	4,322,167	4,939,088
Total inventories	17,390,748	17,478,449
less non-current inventories	(7,527,167)	(9,048,567)
Total inventories	$ 9,863,581	$ 8,429,882

Revenues

12 Months Ended

Dec. 31, 2022

Revenues [Abstract]

Revenues

Product Revenues

The Company’s net product revenues consisted of the following for the years ended December 31:


	2022		2021
Products:
Kristalose	$	15,205,155	$	15,993,658
Sancuso	13,205,603		—
Vibativ	7,487,462		11,704,062
Caldolor	4,827,200		4,970,301
Acetadote	501,040		850,993
Omeclamox-Pak	29,145		(388,657)
Vaprisol	(447,697)		1,859,581
RediTrex	(126,726)		55,321
Total net product revenues	$	40,681,182	$	35,045,259

Other Revenues

The Company has agreements with international partners for commercialization of the Company's products with associated payments included in other revenues. Those agreements provide that each of the partners are responsible for seeking regulatory approvals for the product, and following approval, each partner will be responsible for the ongoing distribution and sales in the respective international territories. The Company provides a dossier for product registration and maintains responsibility for the relevant intellectual property. Cumberland is typically entitled to receive a non-refundable, up-front payment at the time each agreement is executed as consideration for the product dossier and for the rights to the distinct intellectual property rights in the respective international territory. These agreements also typically provide for additional payments upon a partner’s achievement of a defined regulatory approval and sales milestones. The Company may also be entitled to receive royalties on future sales of the products and a transfer price on supplies. The contractual payments associated with the partner’s achievement of regulatory approvals, sales milestones and royalties on future sales are recognized as revenue upon occurrence, or at such time that the Company has a high degree of confidence that the revenue would not be reversed in a subsequent period.

The international agreements provide for $1.5 million in non-refundable up-front payments, milestone payments of up to $2.4 million related to regulatory approvals and up to $5.6 million in payments related to product sales. From 2012 through December 31, 2022, the Company has recognized a cumulative $1.9 million in upfront payments as other revenue and has recognized $0.5 million during the year 2022.

Other revenues during 2022 and 2021 also include funding from federal grant programs including those secured by CET through the Small Business Administration as well as lease income generated by CET’s Life Sciences Center. The Life Sciences Center is a research center that provides scientists with access to flexible lab space and other resources to develop biomedical products. Grant revenue from these programs totaled approximately $0.2 million and $0.4 million for the years ending December 31, 2022 and 2021, respectively.

Consolidated Statements of Equity - USD ($)	Total	Common stock	Retained earnings	Noncontrolling interest
Equity, common shares outstanding at Dec. 31, 2020		14,988,429
Equity, balance at Dec. 31, 2020	$ 46,873,394	$ 49,121,523	$ (2,131,013)	$ (117,116)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income (loss) attributable to common shareholders	(3,507,587)		(3,507,587)
Net loss at subsidiary attributable to noncontrolling interests	(95,212)			(95,212)
Net income (loss)	(3,602,799)
Return of common stock - Methotrexate	0
Share-based compensation, shares		192,684
Share-based compensation, amount	741,867	$ 741,867
Repurchase of common shares, shares		(438,359)
Repurchase of common shares	$ (1,410,484)	$ (1,410,484)
Equity, common shares outstanding at Dec. 31, 2021	14,742,754	14,742,754
Equity, balance at Dec. 31, 2021	$ 42,601,978	$ 48,452,906	(5,638,600)	(212,328)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income (loss) attributable to common shareholders	(5,570,241)		(5,570,241)
Net loss at subsidiary attributable to noncontrolling interests	(79,798)			(79,798)
Net income (loss)	(5,650,039)
Return of common stock (in shares)		(180,000)
Return of common stock - Methotrexate	(399,600)	$ (399,600)
Share-based compensation, shares		171,655
Share-based compensation, amount	447,503	$ 447,503
Repurchase of common shares, shares		(367,793)
Repurchase of common shares	$ (1,025,836)	$ (1,025,836)
Equity, common shares outstanding at Dec. 31, 2022	14,366,316	14,366,616
Equity, balance at Dec. 31, 2022	$ 35,974,006	$ 47,474,973	$ (11,208,841)	$ (292,126)

Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Schedule of calculation of numerator and denominator in earnings per share

The following table shows the computation of the numerator and the denominator used to calculate diluted earnings (loss) per share for the years ended December 31:


	2022		2021

Numerator:
Net income (loss) from continuing operations	$	(5,650,039)	$	(5,597,121)
Discontinued operations	—		1,994,322
Net income (loss)	(5,650,039)		(3,602,799)
Net loss at subsidiary attributable to noncontrolling interests	79,798		95,212
Net income (loss) attributable to common shareholders	$	(5,570,241)	$	(3,507,587)
Denominator:
Weighted-average shares outstanding – basic	14,563,592		14,904,834

Weighted-average shares outstanding – diluted	14,563,592		14,904,834

Schedule of anti-dilutive securities excluded from computation of earnings per share

The Company's anti-dilutive restricted shares and stock options outstanding were as follows for the years ended December 31:


	2022	2021

Anti-dilutive shares and options	227,050	183,300

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 19,757,970	$ 27,040,816
Accounts receivable, net of allowances	13,163,681	6,877,346
Inventories, net	9,863,581	8,429,882
Prepaid and other current assets	3,084,978	3,339,969
Total current assets	45,870,210	45,688,013
Noncurrent inventories	7,527,167	9,048,567
Property and equipment, net	284,039	442,635
Intangible assets, net	30,590,678	23,954,475
Goodwill	914,000	882,000
Operating lease right-of-use assets	5,218,403	1,024,200
Other assets	2,520,661	3,419,908
Total assets	92,925,158	84,459,798
Current liabilities:
Accounts payable	10,819,011	9,640,980
Operating lease current liabilities	172,910	969,677
Other current liabilities	17,587,911	8,668,303
Total current liabilities	28,579,832	19,278,960
Revolving line of credit	16,200,000	15,000,000
Operating Lease, Liability, Noncurrent	4,586,301	90,016
Other long-term liabilities	7,585,019	7,488,844
Total liabilities	56,951,152	41,857,820
Commitments and contingencies
Shareholders’ equity:
Common stock – no par value; 100,000,000 shares authorized; 14,366,316 and 14,742,754 shares issued and outstanding as of December 31, 2022 and 2021, respectively	47,474,973	48,452,906
Retained earnings	(11,208,841)	(5,638,600)
Total shareholders’ equity	36,266,132	42,814,306
Noncontrolling interests	(292,126)	(212,328)
Total equity	35,974,006	42,601,978
Total liabilities and equity	$ 92,925,158	$ 84,459,798

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2022
Postemployment Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans The Company sponsors an employee benefit plan that was established on January 1, 2006, the Cumberland Pharmaceuticals 401(k) Plan (the "Plan"), under Section 401(k) of the Internal Revenue Code of 1986, as amended, for the benefit of all employees over the age of 21, having been employed by the Company for at least six months. The Plan provides that participants may contribute up to the maximum amount of their compensation as set forth by the Internal Revenue Service each year. Employee contributions are invested in various investment funds based upon elections made by the employees. During 2022 and 2021, the Company contributed approximately $60,000 and 50,000, respectively, in each year to the Plan as an employer match of participant contributions. In 2012 and 2013, the Company established non-qualified unfunded deferred compensation plans that allow participants to defer receipt of a portion of their compensation. The liability under the plans, reflected in other long term liabilities in the consolidated balance sheets, was $2.5 million and $3.4 million as of December 31, 2022 and 2021, respectively. The Company had assets consisting of company-owned life insurance contracts generally designated to pay benefits of the deferred compensation plans reflected in other assets in the consolidated balance sheet of $2.3 million and $3.2 million as of December 31, 2022 and 2021, respectively.

- Definition

The entire disclosure for retirement benefits.

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+ Details

Market Concentrations (Tables)

12 Months Ended

Dec. 31, 2022

Risks and Uncertainties [Abstract]

Schedule of revenues concentration from major customers

Total revenues by customer for each customer representing 10% or more of consolidated revenues are summarized below for the years ended December 31:


	2022	2021

Customer 1	29%	27%
Customer 2	24%	24%
Customer 3	22%	20%

Organization	12 Months Ended
Organization	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	Organization Cumberland Pharmaceuticals Inc. (“Cumberland,” the “Company,” or as used in the context of “we,” “us,” or “our”) is a specialty pharmaceutical company focused on the acquisition, development and commercialization of branded prescription products. The Company's primary target markets are hospital acute care, gastroenterology and oncology. These medical specialties are characterized by relatively concentrated prescriber bases that the Company believes can be penetrated effectively by small, targeted sales forces. Cumberland is dedicated to providing innovative products that improve quality of care for patients and address unmet or poorly met medical needs. The Company promotes its approved products through its hospital, field and oncology sales forces in the United States and is establishing a network of international partners to bring its medicines to patients in their countries. Cumberland focuses its resources on maximizing the commercial potential of its products, as well as developing new product candidates, and has both internal development and commercial capabilities. The Company’s products are manufactured by third parties, which are overseen by Cumberland’s quality and manufacturing professionals. The Company works closely with its third-party distribution partners to make its products available in the United States. In order to build a pipeline of early-stage product candidates, the Company formed a subsidiary, Cumberland Emerging Technologies, Inc. ("CET"), which teams with universities and other research organizations to help advance scientific discoveries from the laboratory to the marketplace. In 2014, the Company organized equity financing to recapitalize and strengthen the financial position of CET including an investment of approximately $1.0 million from Gloria Pharmaceuticals Co., Ltd. (“Gloria”). As a result, Gloria received shares in CET and joined the CET ownership group. In April, 2019, CET entered into an agreement with HongKong WinHealth Pharma Group Co. Limited ("WinHealth") whereby WinHealth made a $1.0 million investment through the purchase of shares of CET stock. As part of the agreement, WinHealth obtained a Board position at CET and the first opportunity to license CET products for the Chinese market. In connection with WinHealth's investment in CET, Cumberland also made an additional $1.0 million investment in CET. Cumberland purchased additional CET shares through contribution of $0.3 million in cash and a conversion of $0.7 million in intercompany loans payable. Upon completion of the additional investment by WinHealth and Cumberland, Gloria Pharmaceuticals returned its shares in CET in exchange for $0.8 million that was funded during 2020. The Company's ownership in CET is now 85% while the remaining interest is owned by WinHealth, Vanderbilt University and the Tennessee Technology Development Corporation. The operating results of CET allocated to noncontrolling interests in the consolidated statements of operations were $79,798 and $95,212 for the years ended December 31, 2022 and 2021, respectively. Effective January 1, 2007, the Company formed a wholly-owned subsidiary, Cumberland Pharma Sales Corp. ("CPSC"). CPSC is the subsidiary that employs the Company's hospital and field sales force personnel. In December 2017, the Company formed the Cumberland Pharma Foundation (the "Foundation") to serve as a vehicle to facilitate the ongoing philanthropic endeavors of Cumberland Pharmaceuticals Inc. The Foundation was formed as a nonprofit corporation designed to qualify as a tax-exempt organization pursuant to Section 501(a) of the Internal Revenue Code. The Foundation’s Board of Directors is comprised of Cumberland Pharmaceuticals executives who are responsible for overseeing the Foundation’s ongoing activities including charitable contributions. In 2018, Cumberland provided a grant of 50,000 shares of the Company's common stock to the Foundation. The shares will address the ongoing financial needs of the Foundation. The organization also plans to hold a portion of the shares for long-term appreciation. The Foundation maintains separate financial statements and its ongoing operations will not impact the financial statements of Cumberland Pharmaceuticals. Initial annual grants by the Foundation have been and are expected to remain consistent with the historic level of contributions made by Cumberland Pharmaceuticals. During 2019, Cumberland Pharmaceuticals committed approximately $50,000 in cash contributions that were paid to the Foundation during 2020. Likewise, during 2020, the Company committed approximately $25,000 in cash contributions paid to the Foundation during 2021. In 2022, the Company made a $25,000 cash contribution to the Foundation.

RediTrex®, Vibativ® and Sancuso® - Pro Forma Results (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Net Revenue	$ 42,010,949	$ 50,085,043
Operating income (loss)	$ (5,704,929)	$ (5,447,420)

Cover Page - USD ($)	12 Months Ended
Cover Page - USD ($)	Dec. 31, 2022	Mar. 07, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity Registrant Name	CUMBERLAND PHARMACEUTICALS INC
Entity Incorporation, State or Country Code	TN
Entity Tax Identification Number	62-1765329
Entity File Number	001-33637
Entity Central Index Key	0001087294
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Address, Address Line One	1600 West End Avenue
Entity Address, Address Line Two	Suite 1300
Entity Address, City or Town	Nashville
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37203
City Area Code	615
Local Phone Number	255-0068
Title of 12(b) Security	Common Stock, $0.00 par value per share
Trading Symbol	CPIX
Security Exchange Name	NASDAQ
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Public Float			$ 17,300,356
Entity Common Stock, Shares Outstanding		14,395,401
Documents Incorporated by Reference	Certain information required in Part III of Form 10-K is incorporated by reference from the registrant’s Proxy Statement for its 2023 annual meeting of shareholders.

Property and Equipment (Schedule of Property and Equipment) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,369,224	$ 4,234,788
Less: accumulated depreciation and amortization	(2,085,185)	(3,792,153)
Total property and equipment, net	284,039	442,635
Computer Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 465,508	1,352,734
Computer Equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Computer Equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Office Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 746,602	820,712
Office Equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Office Equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	15 years
Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 369,365	638,903
Furniture and Fixtures \| Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Furniture and Fixtures \| Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	15 years
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 787,749	$ 1,422,439
Leasehold Improvements \| Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Leasehold Improvements \| Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	15 years

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Revenues:
Revenues	$ 42,010,949	$ 35,985,043
Costs and expenses:
Cost of products sold	9,118,521	8,811,248
Selling and marketing	16,660,945	15,015,424
Research and development	6,688,924	5,684,465
General and administrative	10,180,120	9,780,026
Amortization	5,067,368	4,371,300
Total costs and expenses	47,715,878	43,662,463
Operating income (loss)	(5,704,929)	(7,677,420)
Interest income	98,405	26,081
Other Income	0	2,187,140
Other income - gain on insurance proceeds	611,330	0
Interest expense	(585,995)	(98,031)
Net income (loss) from continuing operations	(5,581,189)	(5,562,230)
Income tax (expense) benefit	(68,850)	(34,891)
Net income (loss) from continuing operations	(5,650,039)	(5,597,121)
Discontinued operations net of tax	0	1,994,322
Net income (loss)	(5,650,039)	(3,602,799)
Net loss at subsidiary attributable to noncontrolling interests	79,798	95,212
Net income (loss) attributable to common shareholders	$ (5,570,241)	$ (3,507,587)
Earnings (loss) per share attributable to common shareholders:
-Continuing operations-basic	$ (0.38)	$ (0.37)
-Discontinued operations-basic	0	0.13
Basic (in USD per share)	(0.38)	(0.24)
-Continuing operations-diluted	(0.38)	(0.37)
-Discontinued operations-diluted	0	0.13
Diluted (in USD per share)	$ (0.38)	$ (0.24)
Weighted-average common shares outstanding:
Basic (in shares)	14,563,592	14,904,834
Diluted (in shares)	14,563,592	14,904,834
Product
Revenues:
Revenues	$ 40,681,182	$ 35,045,259
Other
Revenues:
Revenues	$ 1,329,767	$ 939,784

Significant Accounting Policies (Narrative) (Details)		1 Months Ended	3 Months Ended								12 Months Ended
Significant Accounting Policies (Narrative) (Details)	Dec. 27, 2021 USD ($)	Jan. 31, 2018 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Aug. 31, 2020 USD ($)
Segment Reporting [Abstract]
Number of operating segments \| segment											1
Net revenues from customers outside the United States			$ 9,123,680	$ 11,413,072	$ 10,299,152	$ 11,175,045	$ 8,319,861	$ 8,072,540	$ 9,055,483	$ 10,537,159	$ 42,010,949	$ 35,985,043
Shelf Registration, sale of corporate securities (up to)	$ 19,000,000	$ 100,000,000
Goodwill, impairment loss											0	0
Related party expense											40,000.00
Product Sales Related Allowances - Chargebacks, Cash Discounts and Damaged Goods
Segment Reporting [Abstract]
Accounts receivable, allowances, current			$ 600,000				$ 300,000				600,000	300,000
Non-US
Segment Reporting [Abstract]
Net revenues from customers outside the United States											$ 1,500,000	$ 2,200,000
WinHealth Investment (Singapore) Ltd [Domain]
Segment Reporting [Abstract]
Initial investment amount													$ 200,000

Market Concentrations

12 Months Ended

Dec. 31, 2022

Risks and Uncertainties [Abstract]

Market Concentrations

The Company’s principal financial instruments subject to potential concentration of credit risk are accounts receivable, which are unsecured, and cash equivalents. The Company’s cash equivalents consist primarily of money market funds. Certain bank deposits may be in excess of the insurance limits provided by the Federal Deposit Insurance Corporation.

The Company’s primary customers are wholesale pharmaceutical distributors in the U.S. Total revenues by customer for each customer representing 10% or more of consolidated revenues are summarized below for the years ended December 31:


	2022	2021

Customer 1	29%	27%
Customer 2	24%	24%
Customer 3	22%	20%

The Company’s accounts receivable, net of allowances, due from the customers representing 10% or more of consolidated revenue was 51.77% and 51.1% at December 31, 2022 and 2021, respectively.

Inventories (Narrative) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Inventory [Line Items]
Inventory reserves, obsolescence and discontinuance	$ 500,000	$ 1,400,000
Noncurrent inventories	7,527,167	9,048,567
Finished goods, net of reserve	4,322,167	4,939,088
Ifetroban Clinical
Inventory [Line Items]
Noncurrent inventories	300,000	300,000
Finished goods, net of reserve	100,000	100,000
VIBATIV
Inventory [Line Items]
Noncurrent inventories	7,100,000	8,100,000
Finished goods, net of reserve	0	$ 500,000
VIBATIV \| Work in Process
Inventory [Line Items]
Noncurrent inventories	$ 15,600,000

Income Taxes (Schedule of Net Operating Loss Carryforwards) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Federal
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 53,062,501
State
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards		$ 56,475,958
2023 \| Federal
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
2023 \| State
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards		251,811
2024-2042 \| Federal
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	46,656,666
2024-2042 \| State
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards		55,790,944
Indefinite Period \| Federal
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 6,405,835
Indefinite Period \| State
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards		$ 433,203

Intangible Assets and Goodwill (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jan. 03, 2022
Acquired Finite-Lived Intangible Assets [Line Items]
Additions to intangible assets	$ 1,971,662	$ 250,930
Goodwill	914,000	882,000
Sancuso
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, other than goodwill			$ 14,100,000
Goodwill			$ 30,000.00
Patents
Acquired Finite-Lived Intangible Assets [Line Items]
Additions to intangible assets	$ 200,000	$ 200,000

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Leases (Lease Position) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Text Block [Abstract]
Operating lease right-of-use assets	$ 5,218,403	$ 1,024,200
Operating lease current liabilities	172,910	969,677
Operating lease non-current liabilities	4,586,301	90,016
Total	$ 4,759,211	$ 1,059,693

Other Current and Other Long-term Liabilities (Schedule of Noncurrent Liabilities) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Other Liabilities Disclosure [Abstract]
Non-current portion of accrued contingent consideration	$ 4,931,513	$ 3,830,096
Deferred compensation	2,522,506	3,433,962
Other	131,000	224,786
Total other long-term liabilities	$ 7,585,019	$ 7,488,844

Intangible Assets and Goodwill (Schedule of Intangible Assets) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net	$ 30,590,678	$ 23,954,475
Goodwill	914,000	882,000
Product and License Rights
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	49,668,141	38,543,542
Accumulated amortization	(21,891,974)	(18,015,112)
Intangible assets, net	27,776,167	20,528,430
Patents
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	10,610,228	10,478,930
Accumulated amortization	(8,051,018)	(7,333,251)
Intangible assets, net	2,559,210	3,145,679
Trademarks
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	397,974	373,462
Accumulated amortization	(142,673)	(93,096)
Intangible assets, net	$ 255,301	$ 280,366

- Definition

+ References + Details

Organization (Narrative) (Details) - USD ($)	1 Months Ended	12 Months Ended
Organization (Narrative) (Details) - USD ($)	Apr. 30, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Noncontrolling Interest [Abstract]
Net loss at subsidiary allocated to noncontrolling interests		$ 79,798	$ 95,212
Charitable contribution of shares (in shares)						50,000
Committed cash contributions				$ 25,000	$ 50,000
Cash contributions		$ 25,000
Cumberland Emerging Technologies, Inc (CET)
Noncontrolling Interest [Abstract]
Noncontrolling interest, ownership percentage by parent		85.00%
HongKong WinHealth Pharma Group Co. Limited
Noncontrolling Interest [Abstract]
Investment in CET	$ 1,000,000
Contribution of cash	300,000
Conversion of intercompany loans payable	700,000
Gloria Pharmaceuticals
Noncontrolling Interest [Abstract]
Exchange for consideration, amount	$ 800,000
Cumberland Emerging Technologies, Inc (CET) \| Harbin Gloria Pharmaceuticals Co
Noncontrolling Interest [Abstract]
Exercise of options and related tax benefit		$ 1,000,000

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Schedule of property and equipment

Property and equipment consisted of the following at December 31:


	Range of useful lives	2022		2021

Computer equipment	3 – 5 years	$	465,508	$	1,352,734
Office equipment	3 – 15 years	746,602		820,712
Furniture and fixtures	5 – 15 years	369,365		638,903
Leasehold improvements	3 – 15 years, or remaining lease term	787,749		1,422,439
Total property and equipment, gross		2,369,224		4,234,788
Less: accumulated depreciation and amortization		(2,085,185)		(3,792,153)
Total property and equipment, net		$	284,039	$	442,635

Schedule of depreciation expense

Depreciation expense was as follows for the years ended December 31:


	2022		2021

Depreciation expense	$	260,745	$	235,066

Property and Equipment

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and equipment consisted of the following at December 31:


	Range of useful lives	2022		2021

Computer equipment	3 – 5 years	$	465,508	$	1,352,734
Office equipment	3 – 15 years	746,602		820,712
Furniture and fixtures	5 – 15 years	369,365		638,903
Leasehold improvements	3 – 15 years, or remaining lease term	787,749		1,422,439
Total property and equipment, gross		2,369,224		4,234,788
Less: accumulated depreciation and amortization		(2,085,185)		(3,792,153)
Total property and equipment, net		$	284,039	$	442,635

Depreciation expense, including amortization expense related to leasehold improvements, is included in general and administrative expense in the consolidated statements of operations. Depreciation expense was as follows for the years ended December 31:


	2022		2021

Depreciation expense	$	260,745	$	235,066

Other Current and Other Long-term Liabilities (Schedule of Other Current Liabilities) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Other Liabilities, Current [Abstract]
Rebates, product returns, administrative fees and service fees	$ 8,347,214	$ 3,680,677
Employee wages and benefits	1,440,859	1,340,846
Sancuso related liabilities	2,226,725	0
Current portion of accrued contingent consideration	3,006,310	2,685,531
Current deferred charges	614,551	0
Accrued inventory purchases	609,621	18,211
Other	1,342,631	943,038
Total other current liabilities	$ 17,587,911	$ 8,668,303

Market Concentrations (Schedule of Revenues Concentration from Major Customers and Narrative) (Details) - Customer Concentration Risk	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Sales Revenue, Goods, Gross \| Customer 1
Concentration Risk [Line Items]
Concentration risk, percentage	29.00%	27.00%
Sales Revenue, Goods, Gross \| Customer 2
Concentration Risk [Line Items]
Concentration risk, percentage	24.00%	24.00%
Sales Revenue, Goods, Gross \| Customer 3
Concentration Risk [Line Items]
Concentration risk, percentage	22.00%	20.00%
Accounts Receivable \| Customer 1, 2, and 3
Concentration Risk [Line Items]
Concentration risk, percentage	51.77%	51.10%

Income Taxes (Schedule of Effective Income Tax Rate Reconciliation) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal tax expense at statutory rate	21.00%	21.00%
State income tax expense (net of federal income tax benefit)	2.00%	1.00%
Permanent differences associated with general business credits	0.00%	0.00%
Change in valuation allowance	(22.00%)	(19.00%)
Other permanent differences	(2.00%)	(4.00%)
Other	0.00%	0.00%
Net income tax expense	(1.00%)	(1.00%)

Quarterly Financial Information (Schedule of Quarterly Financial Information (Unaudited)) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 9,123,680	$ 11,413,072	$ 10,299,152	$ 11,175,045	$ 8,319,861	$ 8,072,540	$ 9,055,483	$ 10,537,159	$ 42,010,949	$ 35,985,043
Operating income (loss)	(2,277,804)	(288,588)	(1,846,538)	(1,291,999)	(4,353,996)	(1,563,395)	(1,435,729)	(324,300)	(5,704,929)	(7,677,420)
Net income (loss) from continuing operations	(2,459,714)	(423,226)	(1,364,666)	(1,402,433)	(4,387,576)	(1,583,480)	724,684	(350,749)	(5,650,039)	(5,597,121)
Net income (loss) attributable to common shareholders	$ (2,440,729)	$ (408,639)	$ (1,335,620)	$ (1,385,253)	$ (3,847,697)	$ (1,055,278)	$ 1,228,560	$ 166,828	$ (5,570,241)	$ (3,507,587)
Earnings per share attributable to common shareholders
-Continuing operations-basic	$ (0.17)	$ (0.03)	$ (0.09)	$ (0.09)	$ (0.29)	$ (0.10)	$ 0.05	$ (0.02)	$ (0.38)	$ (0.37)
-Discontinued operations-basic	0	0	0	0	0.03	0.03	0.03	0.03	0	0.13
Basic (in USD per share)	(0.17)	(0.03)	(0.09)	(0.09)	(0.26)	(0.07)	0.08	0.01	(0.38)	(0.24)
-Continuing operations-diluted	(0.17)	(0.03)	(0.09)	(0.09)	(0.29)	(0.10)	0.05	(0.02)	(0.38)	(0.37)
-Discontinued operations-diluted	0	0	0	0	0.03	0.03	0.03	0.03	0	0.13
Diluted (in USD per share)	$ (0.17)	$ (0.03)	$ (0.09)	$ (0.09)	$ (0.26)	$ (0.07)	$ 0.08	$ 0.01	$ (0.38)	$ (0.24)

Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2022

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information (Unaudited)

The following table sets forth the unaudited operating results for each fiscal quarter of 2022 and 2021:


	First Quarter		Second Quarter		Third Quarter		Fourth Quarter		Total

2022:
Net revenues	$	11,175,045	$	10,299,152	$	11,413,072	$	9,123,680	$	42,010,949
Operating income (loss)	(1,291,999)		(1,846,538)		(288,588)		(2,277,804)		(5,704,929)
Net income (loss) from continuing operations	(1,402,433)		(1,364,666)		(423,226)		(2,459,714)		(5,650,039)
Net income (loss) attributable to common shareholders	(1,385,253)		(1,335,620)		(408,639)		(2,440,729)		(5,570,241)
Earnings (loss) per share attributable to common shareholders (1)
Continuing operations - basic	$	(0.09)	$	(0.09)	$	(0.03)	$	(0.17)	$	(0.38)
Discontinued operations - basic	—		—		—		—		—
Basic	$	(0.09)	$	(0.09)	$	(0.03)	$	(0.17)	$	(0.38)

Continuing operations - diluted	$	(0.09)	$	(0.09)	$	(0.03)	$	(0.17)	$	(0.38)
Discontinued operations - diluted	—		—		—		—		—
Diluted	$	(0.09)	$	(0.09)	$	(0.03)	$	(0.17)	$	(0.38)

2021:
Net revenues	$	10,537,159	$	9,055,483	$	8,072,540	$	8,319,861	$	35,985,043
Operating income (loss)	(324,300)		(1,435,729)		(1,563,395)		(4,353,996)		(7,677,420)
Net income (loss) from continuing operations	(350,749)		724,684		(1,583,480)		(4,387,576)		(5,597,121)
Net income (loss) from discontinued operations	495,410		498,807		496,787		503,318		1,994,322
Net income (loss) attributable to common shareholders	166,828		1,228,560		(1,055,278)		(3,847,697)		(3,507,587)
Earnings (loss) per share attributable to common shareholders (1)
Continuing operations - basic	$	(0.02)	$	0.05	$	(0.10)	$	(0.29)	$	(0.37)
Discontinued operations - basic	0.03		0.03		0.03		0.03		0.13
Basic	$	0.01	$	0.08	$	(0.07)	$	(0.26)	$	(0.24)

Continuing operations - diluted	$	(0.02)	$	0.05	$	(0.10)	$	(0.29)	$	(0.37)
Discontinued operations - diluted	0.03		0.03		0.03		0.03		0.13
Diluted	$	0.01	$	0.08	$	(0.07)	$	(0.26)	$	(0.24)

(1) Due to the nature of interim earnings per share calculations, the sum of the quarterly earnings (loss) per share amounts may not equal the reported earnings (loss) per share for the full year.

Stock-Based Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of share-based compensation expense

Stock compensation expense consisted of the following for the years ended December 31:


	2022		2021

Share-based compensation - employees	$	449,467	$	730,412
Share-based compensation - nonemployees	(1,964)		11,455
Total share-based compensation	$	447,503	$	741,867

Schedule of restricted stock activity

Incentive stock options activity was as follows:


	Number of option shares	Weighted- average exercise price		Weighted-average remaining contractual term

Nonvested, December 31, 2020	—	$	—
Options shares granted	186,900	3.32
Options shares vested	—	—
Option shares forfeited	(16,300)	3.22
Nonvested, December 31, 2021	170,600	3.33
Options shares granted	178,950	2.68
Options shares vested	—	—
Option shares forfeited	(29,900)	2.98
Nonvested, December 31, 2022	319,650	$	3.00	6.15

Restricted stock activity was as follows:


	Number of shares	Weighted- average grant-date fair value

Nonvested, December 31, 2020	779,415	$	5.56
Shares granted	36,850	3.21
Shares vested	(192,684)	6.29
Shares forfeited	(55,400)	5.39
Nonvested, December 31, 2021	568,181	5.17
Shares granted	65,225	2.59
Shares vested	(171,655)	6.42
Shares forfeited	(66,000)	4.67
Nonvested, December 31, 2022	395,751	$	4.29

Revenues (Narrative) (Details) - USD ($)	12 Months Ended
Revenues (Narrative) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Product Revenues
Revenues	$ 40,681,182	$ 35,045,259
Other Revenues
Other revenue, upfront payment	1,500,000
Other revenue, potential upfront payments related to regulatory approval	2,400,000
Other revenue, potential upfront payment related to product sales	5,600,000
Cumulative upfront payment	1,900,000
Milestone payments associated with international agreements	500,000
Collaborative Arrangement, Federal Small Business Grant Programs \| Grant
Product Revenues
Revenues	$ 200,000	$ 400,000

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2022

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Schedule II

CUMBERLAND PHARMACEUTICALS INC. AND SUBSIDIARIES

Valuation and Qualifying Accounts

Years ended December 31, 2022, 2021 and 2020


Description	Balance at beginning of period	Charged to costs and expenses	Charged to other accounts	Deductions		Balance at end of period

Allowance for uncollectible amounts, cash discounts, chargebacks, and credits issued for damaged products:
For the years ended December 31:

2021	984,677	2,963,279	—	(3,606,992)	(1)	340,964
2022	340,964	6,673,104	—	(6,417,977)	(1)	596,091

Valuation allowance for deferred tax assets:
For the years ended December 31:

2021	19,196,121	565,801	—	—		19,761,922
2022	19,761,922	1,795,862	—	—		21,557,784

(1) Composed of actual returns and credits for chargebacks and cash discounts.

Income Taxes (Schedule of the Components of Income Tax Benefit (Expense) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal	$ 0	$ 0
State and other	68,850	34,891
Total current income tax (expense) benefit	68,850	34,891
Deferred:
Federal	0	61,678
State	0	(61,678)
Deferred income tax (expense) benefit	0	0
Total income tax (expense) benefit	$ (68,850)	$ (34,891)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Commitments In connection with its licensing agreements for Caldolor, the Company is required to pay royalties based on net sales over the life of the product. Royalty expense is recognized as a component of selling and marketing expense in the period that revenue is recognized. In connection with the acquisition of Vibativ, the Company is required to pay royalties based on net sales of the product. At the purchase date, Cumberland recorded the fair value of this liability and will continue to evaluate the liability each period and the royalty expense is recognized as a component of selling and marketing expense in the period that the change in fair value is recognized. In connection with the acquisition of Sancuso, the Company is required to pay up to $3.5 million in milestones and tiered royalties ranging from 10% to 5% on U.S. net product sales for ten years. Legal Matters Cumberland has a number of patents issued through the United States Patent and Trademark Office (the “USPTO”) including U.S. Patent number 8,148,356 (the “356 Acetadote Patent”) which is assigned to the Company. The claims of the 356 Acetadote Patent encompass the new Acetadote formulation and include composition of matter claims. Following its issuance, the 356 Acetadote Patent was listed in the FDA Orange Book. The 356 Acetadote Patent is scheduled to expire in May 2026, which time period includes a 270-day patent term adjustment granted by the USPTO. Since 2012, Cumberland has continued to vigorously defend and protect its Acetadote product and related intellectual property rights including the use of all its legal options. Melinta Litigation On February 2, 2022, the Company filed an action for breach of contract against Melinta Therapeutics, LLC and Targanta Therapeutics Corporation (collectively, the “Defendants”) in the United States District Court for the Southern District of New York (Case No. 1:22-cv-00915-VM). The Company and the Defendants are parties to an agreement (the “Agreement”), pursuant to which the Defendants have a license to develop and commercialize products under certain Company patents, in exchange for the Defendants paying the Company certain milestone payments and royalties on net sales of the licensed products. Specifically, the Agreement requires the Defendants to, among other things, make a $500,000 payment to the Company within 30 days following the first filing of an sNDA in relation to the Product (as defined the Agreement) and a $500,000 payment to the Company following the approval of the first sNDA in relation to the Product. After Defendants disclosed the domiciles of its limited partners to the Company, as required by the Court, on October 24, 2022, the action for breach of contract was refiled in the Supreme Court of the State of New York, County of New York (Index No. 654234/2022) on November 7, 2022. The complaint alleges that, despite the Defendants filing an NDA and sNDA for the Product and receiving FDA approval for both applications, the Defendants failed to make the required total of $1 million in milestone payments to the Company. The Company is seeking damages in the amount of no less than $1 million, pre- and post-judgment interest under N.Y. C.P.L.R. § 5001, costs, and such further relief as the court deems just and proper. The Company is a party to various other legal proceedings in the ordinary course of its business. In the opinion of management, the liability associated with these matters, will not have a material adverse effect on the Company's consolidated financial position, results of operations or cash flows.

Employee Benefit Plans (Details) - USD ($) $ in Thousands	12 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Postemployment Benefits [Abstract]
Defined contribution plan, eligibiilty, minimum employee age	21 years
Defined contribution plan, eligibility, minimum employee service time for participation eligibility	6 months
Defined contribution plan, employer discretionary contribution amount	$ 60	$ 50
Deferred compensation liability	2,500	3,400
Deferred compensation assets	$ 2,300	$ 3,200

RediTrex®, Vibativ® and Sancuso® - Narrative (Details) - USD ($)		1 Months Ended		12 Months Ended
	Jan. 03, 2022	Nov. 30, 2018	Nov. 30, 2016	Dec. 31, 2022	Dec. 31, 2021	Jul. 12, 2022	Oct. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Payments to acquire businesses				$ 13,500,000	$ 0
Liability to be paid							$ 1,000,000
Non-current portion of accrued contingent consideration				4,931,513	3,830,096
Goodwill				914,000	882,000
Kyowa Kirin \| Collaborative Arrangement, Transaction with Party to Collaborative Arrangement
Business Acquisition [Line Items]
Upfront payment	$ 13,500,000
Milestone payments, maximum	$ 3,500,000			3,500,000
Expected sales milestone payments				1,500,000
Sales milestone payments, remaining				2,000,000
Sales milestone payments, annual net revenue threshold				$ 20,000,000
Kyowa Kirin \| Collaborative Arrangement, Transaction with Party to Collaborative Arrangement \| Maximum
Business Acquisition [Line Items]
Tiered royalty, percent	10.00%			10.00%
Nordic Group B.V. \| Collaborative Arrangement, Transaction with Party to Collaborative Arrangement
Business Acquisition [Line Items]
Milestone payment receivable						$ 1,000,000
Milestone payment credit due						$ 1,000,000
Methotrexate
Business Acquisition [Line Items]
Payments to acquire businesses			$ 100,000
Liabilities incurred			$ 900,000
Stock issued during period, acquisitions				$ 900,000
Finite-ived intangibles					2,600,000
Sancuso
Business Acquisition [Line Items]
Liability to be paid	$ 3,384,000			3,000,000
Current portion of accrued contingent consideration				1,700,000
Non-current portion of accrued contingent consideration				1,300,000
Prepaid expense and other assets	1,800,000
Inventory	2,600,000
Goodwill	30,000.00
Intangible assets, other than goodwill	14,100,000
Additional payments to acquire businesses	1,700,000
Goodwill amount to be deducted for tax purposes	$ 30,000.00
Revenue contributed				13,600,000
Operating profit of acquiree				6,600,000
VIBATIV
Business Acquisition [Line Items]
Liability to be paid				4,154,823	$ 6,515,627			$ 8,200,553
Tiered royalty payments (percentage)		20.00%
Tiered royalty payments, threshold		$ 2,500,000
Current portion of accrued contingent consideration				1,300,000
Non-current portion of accrued contingent consideration				$ 2,800,000
Restricted Stock \| Nordic Group B.V. \| Collaborative Arrangement, Transaction with Party to Collaborative Arrangement
Business Acquisition [Line Items]
Restricted shares receivable (in shares)						180,000
Restricted Stock \| Methotrexate
Business Acquisition [Line Items]
Stock issued during period, acquisitions (in shares)			180,000

RediTrex®, Vibativ® and Sancuso® (Tables)

12 Months Ended

Dec. 31, 2022

Business Combinations [Abstract]

Schedule of Business Acquisitions by Acquisition, Contingent Consideration


	Contingent consideration liability












Balance at December 31, 2020	$	8,200,553
Cash payment of royalty during the period	(2,166,682)
Change in fair value	(1,147,750)
Contingent consideration earned and accrued	1,629,506
Balance at December 31, 2021	$	6,515,627
Cash payment of royalty during the period	(1,133,113)
Change in fair value	(2,104,690)
Contingent consideration earned and accrued	876,999
Balance at December 31, 2022	$	4,154,823

The following table presents the changes in the fair value of the contingent consideration liability that is remeasured on a recurring basis.



Balance at January 3, 2022	$	3,384,000
Cash payment of royalty during the period	(1,075,631)
Change in fair value	16,394
Contingent consideration earned and accrued	675,237
Balance at December 31, 2022	$	3,000,000

Business Acquisition, Pro Forma Information

On a pro-forma basis, the revenue and earnings of the combined entity as though the business combination had occurred in 2021 appears below:


	Cumberland 2022 Results		Pro-forma 2021 Results
Net Revenue	$	42,010,949	50,085,043

Operating income (loss)	$	(5,704,929)	(5,447,420)

Earnings (Loss) Per Share (Schedule of Anti-dilutive Securities Excluded From Computation of Earnings Per Share) (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Anti-dilutive shares (in shares)	227,050	183,300

Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Earnings (loss) per Share

Earnings (Loss) Per Share

The following table shows the computation of the numerator and the denominator used to calculate diluted earnings (loss) per share for the years ended December 31:


	2022		2021

Numerator:
Net income (loss) from continuing operations	$	(5,650,039)	$	(5,597,121)
Discontinued operations	—		1,994,322
Net income (loss)	(5,650,039)		(3,602,799)
Net loss at subsidiary attributable to noncontrolling interests	79,798		95,212
Net income (loss) attributable to common shareholders	$	(5,570,241)	$	(3,507,587)
Denominator:
Weighted-average shares outstanding – basic	14,563,592		14,904,834

Weighted-average shares outstanding – diluted	14,563,592		14,904,834

The Company's anti-dilutive restricted shares and stock options outstanding were as follows for the years ended December 31:


	2022	2021

Anti-dilutive shares and options	227,050	183,300

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2022
Auditor Information [Abstract]
Auditor Name	FORVIS, LLP(Formerly, BKD, LLP)
Auditor Location	Nashville, Tennessee
Auditor Firm ID	686

Shareholders' Equity (Share Repurchases, Cumberland Emerging Technologies and Cumberland Foundation Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	May 31, 2010
Equity, Class of Treasury Stock [Line Items]
Repurchase of common shares, value	$ 1,025,836	$ 1,410,484
Amount available under current repurchase program	$ 3,800,000
Shares Repurchase, All, Except Settlement of Tax Liabilities Related to Exercise of Stock Options
Equity, Class of Treasury Stock [Line Items]
Repurchase of common shares, shares	367,793	438,359
Repurchase of common shares, value	$ 1,000,000	$ 1,400,000
Share Repurchase Program Authorized in 2010
Equity, Class of Treasury Stock [Line Items]
Share repurchase program, number of shares authorized to be repurchased			$ 10,000,000

Stock-Based Compensation Plans (Schedule of Share-Based Compensation Expense) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 447,503	$ 741,867
Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	449,467	730,412
Nonemployee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	(1,964)	11,455
Employee, Nonemployee and Foundation Contribution
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 447,503	$ 741,867

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of intangible assets, useful lives

Amortization expense is recognized ratably over the following periods:


Product rights						Estimated economic life
License rights						Term of license agreement
Patents						Life of patent

Schedule of Distribution Costs

Distribution costs were as follows for the years ended December 31:


	2022		2021

Distribution costs	$	857,842	$	806,311

Schedule of Advertising Costs

Advertising costs were as follows for the years ended December 31:


	2022		2021

Advertising costs	$	2,927,041	$	1,927,864

Debt (Line of Credit) (Details) - USD ($)			12 Months Ended
Debt (Line of Credit) (Details) - USD ($)	Apr. 20, 2020	Jul. 31, 2017	Dec. 31, 2021	Dec. 31, 2022	Sep. 29, 2022
Line of Credit Facility [Line Items]
Revolving line of credit			$ 15,000,000	$ 16,200,000
Interest Rate Floor
Line of Credit Facility [Line Items]
Interest rate				0.90%
Pinnacle Bank \| Payment Protection Program \| Loans Payable
Line of Credit Facility [Line Items]
Interest rate	1.00%
Aggregate amount	$ 2,187,140		2,187,140
Revolving Credit Facility \| Ninth Amemdment
Line of Credit Facility [Line Items]
Unrestricted cash threshold					$ 8,500,000
Revolving Credit Facility \| Pinnacle Bank \| Fifth Amendment
Line of Credit Facility [Line Items]
Maximum increase to line of credit				$ 5,000,000
Line of credit, current borrowing capacity				20,000,000
Revolving Credit Facility \| Pinnacle Bank \| Second Amendment
Line of Credit Facility [Line Items]
Revolving line of credit			$ 15,000,000	$ 16,200,000
Revolving Credit Facility \| Pinnacle Bank \| Line of Credit
Line of Credit Facility [Line Items]
Interest rate				6.875%
Line of credit, unused capacity, commitment fee percentage		0.25%
Revolving Credit Facility \| Pinnacle Bank \| Line of Credit \| Minimum
Line of Credit Facility [Line Items]
Interest rate				1.75%
Revolving Credit Facility \| Pinnacle Bank \| Line of Credit \| Maximum
Line of Credit Facility [Line Items]
Interest rate				2.75%

Significant Accounting Policies (Schedule of Advertising Costs) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Advertising costs	$ 2,927,041	$ 1,927,864

Income Taxes

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Income Taxes

The components of the Company's net deferred tax assets at December 31 are as follows:


	2022		2021

Deferred Tax Assets
Net operating loss and tax credits	$	16,164,754	$	16,817,070
Property and equipment and intangibles	264,653		222,893
Operating lease liabilities	1,121,800		—
Intangible assets	866,942		—
Capitalized research cost	1,481,455		—
Allowance for accounts receivable	145,803		83,931
Reserve for expired product	654,148		457,723
Inventory	217,025		104,824
Deferred charges	1,156,150		1,303,664
Cumulative compensation costs incurred on deductible equity awards	635,989		834,070
Total deferred tax assets	22,708,719		19,824,175

Deferred Tax Liabilities
Operating lease right-of-use assets	(1,150,935)		—
Intangible assets	—		(62,253)
Net deferred tax assets, before valuation allowance	21,557,784		19,761,922
Less: deferred tax asset valuation allowance	(21,557,784)		(19,761,922)
Net deferred tax assets	$	—	$	—

The following table summarizes the amount and year of expiration of the Company's federal and state net operating loss carryforwards as of December 31, 2022:


Years of expiration	Federal		State

2023	$	—	$	251,811
2024-2042	46,656,666		55,790,944
Indefinite Period	6,405,835		433,203

Total federal and state net operating loss carryforwards	$	53,062,501	$	56,475,958

Income tax (expense) benefit includes the following components for the years ended December 31:


	2022		2021
Current:
Federal	$	—	$	—
State and other	68,850		34,891
Total current income tax (expense) benefit	68,850		34,891

Deferred:
Federal	—		61,678
State	—		(61,678)
Total deferred income tax (expense) benefit	—		—
Total income tax (expense) benefit	$	68,850	$	34,891

The Company’s effective income tax rate for 2022 and 2021 reconciles with the federal statutory tax rate as follows:


	2022		2021

Federal tax expense at statutory rate	21	%	21	%
State income tax expense (net of federal income tax benefit)	2	%	1	%
Permanent differences associated with general business credits	—	%	—	%
Change in valuation allowance	(22)	%	(19)	%
Other permanent differences	(2)	%	(4)	%
Other	—	%	—	%
Net income tax expense	(1)	%	(1)	%

The Company believes that it is not more likely than not that its net deferred tax assets will be realized. As such, the net deferred tax assets are fully offset with a valuation allowance as of the periods ended December 31, 2022 and 2021.

As of December 31, 2022, the Company has general business credit carryforwards of $1.5 million. These credit carryforwards will expire in years 2023 through 2042.


Years of expiration	Federal
2023	$	200,825
2024-2042	1,319,161
Total federal and state credit carryforwards	$	1,519,986

The Company expects it will continue to pay minimal taxes in future periods through the continued utilization of net operating loss carryforwards, as it is able to achieve taxable income through its operations.

The Company is no longer subject to U.S. federal tax examinations for tax years before 2019, and with few exceptions, the Company is not subject to examination by state tax authorities for tax years which ended before 2019. Loss carryforwards and credit carryforwards generated or utilized in years earlier than 2019 remain subject to examination and adjustment. During 2012, the 2009 federal tax return was examined by the Internal Revenue Service with no significant findings or adjustments. The Company has no unrecognized tax benefits at December 31, 2022 and 2021.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI https://asc.fasb.org/topic&trid=2144680

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2022

Quarterly Financial Information Disclosure [Abstract]

Schedule of quarterly financial information

The following table sets forth the unaudited operating results for each fiscal quarter of 2022 and 2021:


	First Quarter		Second Quarter		Third Quarter		Fourth Quarter		Total

2022:
Net revenues	$	11,175,045	$	10,299,152	$	11,413,072	$	9,123,680	$	42,010,949
Operating income (loss)	(1,291,999)		(1,846,538)		(288,588)		(2,277,804)		(5,704,929)
Net income (loss) from continuing operations	(1,402,433)		(1,364,666)		(423,226)		(2,459,714)		(5,650,039)
Net income (loss) attributable to common shareholders	(1,385,253)		(1,335,620)		(408,639)		(2,440,729)		(5,570,241)
Earnings (loss) per share attributable to common shareholders (1)
Continuing operations - basic	$	(0.09)	$	(0.09)	$	(0.03)	$	(0.17)	$	(0.38)
Discontinued operations - basic	—		—		—		—		—
Basic	$	(0.09)	$	(0.09)	$	(0.03)	$	(0.17)	$	(0.38)

Continuing operations - diluted	$	(0.09)	$	(0.09)	$	(0.03)	$	(0.17)	$	(0.38)
Discontinued operations - diluted	—		—		—		—		—
Diluted	$	(0.09)	$	(0.09)	$	(0.03)	$	(0.17)	$	(0.38)

2021:
Net revenues	$	10,537,159	$	9,055,483	$	8,072,540	$	8,319,861	$	35,985,043
Operating income (loss)	(324,300)		(1,435,729)		(1,563,395)		(4,353,996)		(7,677,420)
Net income (loss) from continuing operations	(350,749)		724,684		(1,583,480)		(4,387,576)		(5,597,121)
Net income (loss) from discontinued operations	495,410		498,807		496,787		503,318		1,994,322
Net income (loss) attributable to common shareholders	166,828		1,228,560		(1,055,278)		(3,847,697)		(3,507,587)
Earnings (loss) per share attributable to common shareholders (1)
Continuing operations - basic	$	(0.02)	$	0.05	$	(0.10)	$	(0.29)	$	(0.37)
Discontinued operations - basic	0.03		0.03		0.03		0.03		0.13
Basic	$	0.01	$	0.08	$	(0.07)	$	(0.26)	$	(0.24)

Continuing operations - diluted	$	(0.02)	$	0.05	$	(0.10)	$	(0.29)	$	(0.37)
Discontinued operations - diluted	0.03		0.03		0.03		0.03		0.13
Diluted	$	0.01	$	0.08	$	(0.07)	$	(0.26)	$	(0.24)

(1) Due to the nature of interim earnings per share calculations, the sum of the quarterly earnings (loss) per share amounts may not equal the reported earnings (loss) per share for the full year.

Leases (Schedule of Rent Expense and Sublease Income) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Rent expense	$ 1,159,695	$ 1,209,102
Sublease income	$ 529,411	$ 699,889

Discontinued Operations	12 Months Ended
Discontinued Operations	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations In 2016, Cumberland entered into an agreement with Clinigen Group Plc ("Clinigen") for the rights and responsibilities associated with the commercialization of Ethyol in the United States. In 2017, the Company entered into another agreement with Clinigen for the rights and responsibilities associated with the commercialization of Totect in the United States. Ethyol and Totect are collectively referred to herein as the "Products." Early in 2019, Cumberland announced a strategic review of the Company's brands, capabilities, and international partners. This review followed an accelerated business development initiative, which resulted in a series of transactions. Because of that progress, Cumberland felt that it was prudent to take a fresh look at our product portfolio, partners, and organization to ensure proper focus and capabilities. During May 2019, Cumberland entered into the Dissolution Agreement with Clinigen in which the Company returned the exclusive rights to commercialize Ethyol and Totect (“the Products”) in the United States to Clinigen. This Dissolution Agreement originally targeted a transition from the Company's arrangements with Clinigen effective September 30, 2019, but was then amended to change the transition date to December 31, 2019. Under the terms of the Dissolution Agreement, Cumberland was no longer responsible for the distribution, marketing and promotion of either the Products or any competing products after December 31, 2019. In exchange for the return of these product license rights and the non-compete provisions of the Dissolution Agreement, Cumberland received $5 million in financial consideration paid in quarterly installments over the two-years following the transition date. Cumberland recorded the last four quarterly installments totaling $2.0 million during the year ended December 31, 2021. The exit from the Ethyol and Totect products meets the accounting criteria to be reported as discontinued operations. As a result, January 1, 2020, was the first day of discontinued operations for the Products. The Products provided revenue, incurred direct expenses and resulted in discontinued operations income during the periods presented. The following amounts have been separated from continuing operations, as discontinued operations, for all periods presented. The direct expenses separated for discontinued operations do not reflect the direct selling and marketing costs attributable to the individuals at Cumberland responsible for promotion of the Products. Subsequent to the transaction date, those sales and marketing individuals who supported the Products shifted their efforts from the Products and continue to support other Cumberland brands.

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, no par value (dollars per share)	$ 0	$ 0
Common stock, number of shares authorized	100,000,000	100,000,000
Common stock, number of shares issued	14,366,316	14,742,754
Common stock, number of shares outstanding	14,366,316	14,742,754

Earnings (Loss) Per Share (Schedule of Computation of Numerator and Denominator in Earnings Per Share) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Numerator:
Net income (loss) from continuing operations	$ (2,459,714)	$ (423,226)	$ (1,364,666)	$ (1,402,433)	$ (4,387,576)	$ (1,583,480)	$ 724,684	$ (350,749)	$ (5,650,039)	$ (5,597,121)
Discontinued operations net of tax					503,318	496,787	498,807	495,410	0	1,994,322
Net income (loss)									(5,650,039)	(3,602,799)
Net loss at subsidiary allocated to noncontrolling interests									79,798	95,212
Net income (loss) attributable to common shareholders	$ (2,440,729)	$ (408,639)	$ (1,335,620)	$ (1,385,253)	$ (3,847,697)	$ (1,055,278)	$ 1,228,560	$ 166,828	$ (5,570,241)	$ (3,507,587)
Denominator:
Weighted-average shares outstanding – basic (in shares)									14,563,592	14,904,834
Weighted-average shares outstanding – diluted (in shares)									14,563,592	14,904,834

- Definition

Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.

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+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

RediTrex®, Vibativ® and Sancuso® - Schedule of Contingent Consideration and Preliminary Allocation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
VIBATIV
Business Acquisition [Line Items]
Beginning balance	$ 6,515,627		$ 8,200,553
Cash payment of royalty during the period	(1,133,113)		(2,166,682)
Change in fair value	(2,104,690)		(1,147,750)
Contingent consideration earned and accrued	876,999		1,629,506
Ending balance	4,154,823	$ 4,154,823	$ 6,515,627
Sancuso
Business Acquisition [Line Items]
Cash payment of royalty during the period		(1,075,631)
Change in fair value		16,394
Contingent consideration earned and accrued		675,237
Ending balance	$ 3,000,000	$ 3,000,000

Leases (Tables)

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Schedule of rent expense and sublease income

Rent expense and sublease income as follows for the years ended December 31:


	2022		2021

Rent expense	$	1,159,695	$	1,209,102

Sublease income	$	529,411	$	699,889

Schedule of balance sheet classification

At December 31, 2022 and 2021, the Company recorded the following on the Consolidated Balance Sheet:


Right-of-Use Assets	December 31, 2022		December 31, 2021
Operating lease right-of-use assets	$	5,218,403	$	1,024,200


Lease Liabilities	December 31, 2022		December 31, 2021
Operating lease current liabilities	$	172,910	$	969,677
Operating lease non-current liabilities	4,586,301		90,016
Total	$	4,759,211	$	1,059,693

Schedule of operating lease liability maturities

Future minimum lease payments under non-cancelable operating leases (with initial or remaining lease terms in excess of one year) are as follows:


Maturity of Leases Liabilities at December 31, 2022	Operating Leases
2023	$	607,061
2024	575,209
2025	539,347
2026	604,254
2027	619,354
After 2027	5,482,220
Total minimum lease payments	$	8,427,445
Less: Interest	(3,668,234)
Present value of lease liabilities	$	4,759,211

Revenues (Schedule of Net Product Revenues by Product) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue from External Customer [Line Items]
Revenues	$ 40,681,182	$ 35,045,259
Omeclamox-Pak
Revenue from External Customer [Line Items]
Revenues	29,145	(388,657)
Kristalose
Revenue from External Customer [Line Items]
Revenues	15,205,155	15,993,658
Sancuso
Revenue from External Customer [Line Items]
Revenues	13,205,603	0
Vibativ
Revenue from External Customer [Line Items]
Revenues	4,827,200	4,970,301
Caldolor
Revenue from External Customer [Line Items]
Revenues	7,487,462	11,704,062
Acetadote
Revenue from External Customer [Line Items]
Revenues	501,040	850,993
Vaprisol
Revenue from External Customer [Line Items]
Revenues	(447,697)	1,859,581
RediTrex
Revenue from External Customer [Line Items]
Revenues	$ (126,726)	$ 55,321