$ACUR
ACURA PHARMACEUTICALS, INC Stock $acur

$acur Overview Financials Valuation SEC Filings Company Website

2014 Q1 Form 10-Q Financial Statement

#000114420414027579 Filed on May 05, 2014

Income Statement

Concept	2014 Q1	2013 Q1
Revenue	$42.00K	$4.000K
YoY Change	950.0%
Cost Of Revenue	$300.0K
YoY Change
Gross Profit	-$258.0K
YoY Change
Gross Profit Margin	-614.29%
Selling, General & Admin	$2.259M	$2.222M
YoY Change	1.67%	54.2%
% of Gross Profit
Research & Development	$1.438M	$2.026M
YoY Change	-29.02%	124.36%
% of Gross Profit
Depreciation & Amortization	$30.00K	$30.00K
YoY Change	0.0%	-6.25%
% of Gross Profit
Operating Expenses	$3.868M	$4.248M
YoY Change	-8.95%	81.23%
Operating Profit	-$3.826M	-$4.244M
YoY Change	-9.85%	81.06%
Interest Expense	$301.0K	$0.00
YoY Change
% of Operating Profit
Other Income/Expense, Net	-$262.0K	$26.00K
YoY Change	-1107.69%	136.36%
Pretax Income	-$4.088M	-$4.218M
YoY Change	-3.08%	80.8%
Income Tax	$0.00	$0.00
% Of Pretax Income
Net Earnings	-$4.088M	-$4.218M
YoY Change	-3.08%	80.8%
Net Earnings / Revenue	-9733.33%	-105450.0%
Basic Earnings Per Share	-$0.40	-$0.09
Diluted Earnings Per Share	-$0.40	-$0.09
COMMON SHARES
Basic Shares Outstanding	48.84M shares	46.69M shares
Diluted Shares Outstanding	48.84M shares	46.69M shares

Balance Sheet

Concept	2014 Q1	2013 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments	$22.49M	$23.45M
YoY Change	-4.1%	-29.39%
Cash & Equivalents	$8.866M	$3.460M
Short-Term Investments	$13.62M	$19.99M
Other Short-Term Assets	$910.0K	$280.0K
YoY Change	225.0%	40.0%
Inventory	$100.0K	$380.0K
Prepaid Expenses
Receivables	$110.0K	$20.00K
Other Receivables	$100.0K	$90.00K
Total Short-Term Assets	$23.69M	$24.22M
YoY Change	-2.18%	-27.82%
LONG-TERM ASSETS
Property, Plant & Equipment	$947.0K	$1.020M
YoY Change	-7.16%	-5.82%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$220.0K	$10.00K
YoY Change	2100.0%
Total Long-Term Assets	$1.168M	$1.030M
YoY Change	13.4%	-4.89%
TOTAL ASSETS
Total Short-Term Assets	$23.69M	$24.22M
Total Long-Term Assets	$1.168M	$1.030M
Total Assets	$24.86M	$25.25M
YoY Change	-1.54%	-27.11%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$493.0K	$1.350M
YoY Change	-63.48%	654.19%
Accrued Expenses	$854.0K	$780.0K
YoY Change	9.49%	2.9%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$1.642M	$2.180M
YoY Change	-24.68%	132.66%
LONG-TERM LIABILITIES
Long-Term Debt	$9.630M	$0.00
YoY Change
Other Long-Term Liabilities	$50.00K	$10.00K
YoY Change	400.0%
Total Long-Term Liabilities	$9.680M	$10.00K
YoY Change	96700.0%
TOTAL LIABILITIES
Total Short-Term Liabilities	$1.642M	$2.180M
Total Long-Term Liabilities	$9.680M	$10.00K
Total Liabilities	$11.32M	$2.180M
YoY Change	419.17%	131.91%
SHAREHOLDERS EQUITY
Retained Earnings	-$353.2M
YoY Change
Common Stock	$366.7M
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$13.54M	$23.07M
YoY Change
Total Liabilities & Shareholders Equity	$24.86M	$25.25M
YoY Change	-1.54%	-27.11%

Cashflow Statement

Concept	2014 Q1	2013 Q1
OPERATING ACTIVITIES
Net Income	-$4.088M	-$4.218M
YoY Change	-3.08%	80.8%
Depreciation, Depletion And Amortization	$30.00K	$30.00K
YoY Change	0.0%	-6.25%
Cash From Operating Activities	-$2.980M	-$3.323M
YoY Change	-10.32%	141.5%
INVESTING ACTIVITIES
Capital Expenditures	$34.00K	$0.00
YoY Change		-100.0%
Acquisitions
YoY Change
Other Investing Activities	$60.00K	$20.00K
YoY Change	200.0%
Cash From Investing Activities	$26.00K	$21.00K
YoY Change	23.81%	-130.0%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-$520.0K	-$714.0K
YoY Change	-27.17%	-30.81%
NET CHANGE
Cash From Operating Activities	-$2.980M	-$3.323M
Cash From Investing Activities	$26.00K	$21.00K
Cash From Financing Activities	-$520.0K	-$714.0K
Net Change In Cash	-$3.474M	-$4.016M
YoY Change	-13.5%	66.78%
FREE CASH FLOW
Cash From Operating Activities	-$2.980M	-$3.323M
Capital Expenditures	$34.00K	$0.00
Free Cash Flow	-$3.014M	-$3.323M
YoY Change	-9.3%	129.65%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
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CY2014Q1	us-gaap	Cash And Cash Equivalents Period Increase Decrease CashAndCashEquivalentsPeriodIncreaseDecrease	-3474000	USD
CY2012Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	7476000	USD
CY2013Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	3460000	USD
CY2013Q1	us-gaap	Interest Paid InterestPaid	0	USD
CY2013Q4	us-gaap	Interest Payable Current InterestPayableCurrent	0	USD
CY2014Q1	us-gaap	Interest Paid InterestPaid	209000	USD
CY2013Q1	us-gaap	Income Taxes Paid IncomeTaxesPaid	23000	USD
CY2014Q1	us-gaap	Income Taxes Paid IncomeTaxesPaid	0	USD
CY2014Q1	us-gaap	Interest Payable Current InterestPayableCurrent	70000	USD
CY2013Q1	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	0	USD
CY2014Q1	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	46000	USD
CY2013Q1	acur	Amortization Of Bond Premium In Marketable Securities AmortizationOfBondPremiumInMarketableSecurities	0	USD
CY2014Q1	acur	Amortization Of Bond Premium In Marketable Securities AmortizationOfBondPremiumInMarketableSecurities	76000	USD
CY2013Q1	us-gaap	Increase Decrease In Accrued Interest Receivable Net IncreaseDecreaseInAccruedInterestReceivableNet	0	USD
CY2014Q1	us-gaap	Increase Decrease In Accrued Interest Receivable Net IncreaseDecreaseInAccruedInterestReceivableNet	-46000	USD
CY2014Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate	0.0186	pure
CY2014Q1	dei	Document Type DocumentType	10-Q
CY2014Q1	dei	Amendment Flag AmendmentFlag	false
CY2014Q1	dei	Document Period End Date DocumentPeriodEndDate	2014-03-31
CY2014Q1	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2014
CY2014Q1	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q1
CY2014Q1	us-gaap	Deferred Revenue Current DeferredRevenueCurrent	300000	USD
CY2014Q1	us-gaap	Sales Revenue Services Net SalesRevenueServicesNet	60000	USD
CY2014Q1	acur	Accrued Research And Development Expense Current AccruedResearchAndDevelopmentExpenseCurrent	100000	USD
CY2013Q4	acur	Accrued Research And Development Expense Current AccruedResearchAndDevelopmentExpenseCurrent	0	USD
CY2014Q1	acur	Prepaid Research And Development Expense Current PrepaidResearchAndDevelopmentExpenseCurrent	270000	USD
CY2013Q4	acur	Prepaid Research And Development Expense Current PrepaidResearchAndDevelopmentExpenseCurrent	360000	USD
CY2014Q1	us-gaap	Fifo Inventory Amount FIFOInventoryAmount	350000	USD
CY2013Q4	us-gaap	Fifo Inventory Amount FIFOInventoryAmount	500000	USD
CY2014Q1	us-gaap	Cost Of Goods Sold CostOfGoodsSold	300000	USD
CY2014Q1	us-gaap	Inventory Valuation Reserves InventoryValuationReserves	250000	USD
CY2014Q1	us-gaap	Inventory Net InventoryNet	100000	USD
CY2013Q4	us-gaap	Inventory Net InventoryNet	250000	USD
CY2013Q1	acur	Interest Expense Promissory Notes InterestExpensePromissoryNotes	0	USD
CY2014Q1	acur	Interest Expense Promissory Notes InterestExpensePromissoryNotes	-254000	USD
CY2013Q1	acur	Interest Expense Debt Discount InterestExpenseDebtDiscount	0	USD
CY2014Q1	acur	Interest Expense Debt Discount InterestExpenseDebtDiscount	-30000	USD
CY2013Q1	us-gaap	Payments Of Debt Issuance Costs PaymentsOfDebtIssuanceCosts	0	USD
CY2014Q1	us-gaap	Payments Of Debt Issuance Costs PaymentsOfDebtIssuanceCosts	-17000	USD
CY2014Q1	us-gaap	Interest Payable Current And Noncurrent InterestPayableCurrentAndNoncurrent	46000	USD
CY2013Q4	us-gaap	Interest Payable Current And Noncurrent InterestPayableCurrentAndNoncurrent	0	USD
CY2014Q1	dei	Trading Symbol TradingSymbol	ACUR
CY2014Q2	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	48847982	shares
CY2014Q1	dei	Entity Registrant Name EntityRegistrantName	ACURA PHARMACEUTICALS, INC
CY2014Q1	dei	Entity Central Index Key EntityCentralIndexKey	0000786947
CY2014Q1	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2014Q1	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2014Q1	acur	Payment For Termination PaymentForTermination	2000000	USD
CY2014Q1	acur	Accrued Royalty Receivable AccruedRoyaltyReceivable	3000	USD
CY2014Q1	acur	Increase In Inventory Reserves IncreaseInInventoryReserves	100000	USD
CY2014Q1	us-gaap	Inventory Adjustments InventoryAdjustments	100000	USD
CY2013Q4	us-gaap	Inventory Adjustments InventoryAdjustments	100000	USD
CY2014Q1	us-gaap	Inventory Finished Goods Net Of Reserves InventoryFinishedGoodsNetOfReserves	95000	USD
CY2014Q1	us-gaap	Liabilities Current LiabilitiesCurrent	1642000	USD
CY2014Q1	us-gaap	Debt Instrument Maturity Date DebtInstrumentMaturityDate	2018-12-01
CY2014Q1	acur	Debt Instrument Amortization Date DebtInstrumentAmortizationDate	2015-04-01
CY2013Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	-4218000	USD
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CY2014Q1	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	USD
CY2013Q1	us-gaap	Unrealized Gain Loss On Securities UnrealizedGainLossOnSecurities	52000	USD
CY2014Q1	us-gaap	Unrealized Gain Loss On Securities UnrealizedGainLossOnSecurities	29000	USD
CY2013Q1	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	52000	USD
CY2014Q1	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	29000	USD
CY2013Q1	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-4166000	USD
CY2014Q1	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-4059000	USD
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CY2013Q4	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	78000	USD
CY2014Q1	acur	Accrued Other Professional Fees Current AccruedOtherProfessionalFeesCurrent	108000	USD
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CY2014Q1	acur	Manufacturing Services Costs ManufacturingServicesCosts	0	USD
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CY2014Q1	us-gaap	Accrual For Taxes Other Than Income Taxes Current AccrualForTaxesOtherThanIncomeTaxesCurrent	15000	USD
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CY2014Q1	acur	Debt Instrument Deferment Of Amortization Date Description DebtInstrumentDefermentOfAmortizationDateDescription	The “Amortization Date” is April 1, 2015, but shall automatically become April 1, 2016 if we achieve 75% of our projected Nexafed cash receipts and 75% of our projected Aversion Oxycodone cash receipts for the fiscal year ending December 31, 2014 (collectively, the “First Revenue Event”).
CY2014Q1	acur	Debt Instrument Further Deferment Of Amortization Date Description DebtInstrumentFurtherDefermentOfAmortizationDateDescription	The Amortization Date will be further deferred until April 1, 2017 if the First Revenue Event occurs and in addition we achieve 75% of our projected Nexafed cash receipts and 75% of our projected Aversion Oxycodone cash receipts for the fiscal year ending December 31, 2015 (collectively, the Second Revenue Event).
CY2014Q1	us-gaap	Debt Instrument Fee Amount DebtInstrumentFeeAmount	50000	USD
CY2014Q1	acur	Debt Consulting Placement Fee DebtConsultingPlacementFee	100000	USD
CY2014Q1	us-gaap	Debt Related Commitment Fees And Debt Issuance Costs DebtRelatedCommitmentFeesAndDebtIssuanceCosts	231000	USD
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CY2014Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Two LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo	1758000	USD
CY2014Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Three LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree	2522000	USD
CY2014Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Four LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour	2741000	USD
CY2014Q1	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Five LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive	2979000	USD
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CY2014Q1	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2014Q1	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	48848000	shares
CY2014Q1	us-gaap	Share Based Compensation ShareBasedCompensation	198000	USD
CY2013Q1	us-gaap	Net Income Loss NetIncomeLoss	-4218000	USD
CY2014Q1	us-gaap	Net Income Loss NetIncomeLoss	-4088000	USD
CY2013Q1	us-gaap	Weighted Average Number Of Shares Issued Basic WeightedAverageNumberOfSharesIssuedBasic	45856000	shares
CY2014Q1	us-gaap	Weighted Average Number Of Shares Issued Basic WeightedAverageNumberOfSharesIssuedBasic	48842000	shares
CY2013Q1	us-gaap	Weighted Average Number Of Shares Restricted Stock WeightedAverageNumberOfSharesRestrictedStock	829000	shares
CY2014Q1	us-gaap	Weighted Average Number Of Shares Restricted Stock WeightedAverageNumberOfSharesRestrictedStock	0	shares
CY2013Q1	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.09
CY2014Q1	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.08
CY2013Q1	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	0	shares
CY2014Q1	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	0	shares
CY2013Q1	us-gaap	Incremental Common Shares Attributable To Call Options And Warrants IncrementalCommonSharesAttributableToCallOptionsAndWarrants	0	shares
CY2014Q1	us-gaap	Incremental Common Shares Attributable To Call Options And Warrants IncrementalCommonSharesAttributableToCallOptionsAndWarrants	0	shares
CY2013Q1	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.09
CY2014Q1	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.08
CY2013Q1	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	5204000	shares
CY2014Q1	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	5861000	shares
CY2014Q1	acur	Percentage Of Royalty PercentageOfRoyalty	0.05	pure
CY2013	us-gaap	Unrealized Gain Loss On Securities UnrealizedGainLossOnSecurities	19000	USD
CY2014Q1	us-gaap	Available For Sale Securities Debt Maturities Within One Year Fair Value AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue	2900000	USD
CY2013Q4	us-gaap	Available For Sale Securities Debt Maturities Within One Year Fair Value AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue	3100000	USD
CY2014Q1	us-gaap	Available For Sale Securities Debt Maturities After One Through Five Years Fair Value AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue	6400000	USD
CY2013Q4	us-gaap	Available For Sale Securities Debt Maturities After One Through Five Years Fair Value AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue	6800000	USD
CY2014Q1	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	13600000	USD
CY2013Q4	us-gaap	Marketable Securities Current MarketableSecuritiesCurrent	13700000	USD
CY2014Q1	us-gaap	Available For Sale Securities Amortized Cost AvailableForSaleSecuritiesAmortizedCost	13600000	USD
CY2013Q4	us-gaap	Available For Sale Securities Amortized Cost AvailableForSaleSecuritiesAmortizedCost	13700000	USD
CY2013	us-gaap	Available For Sale Securities Gross Unrealized Gains AvailableForSaleSecuritiesGrossUnrealizedGains	0	USD
CY2014Q1	us-gaap	Available For Sale Securities Gross Unrealized Gains AvailableForSaleSecuritiesGrossUnrealizedGains	0	USD
CY2013	us-gaap	Available For Sale Securities Gross Unrealized Loss AvailableForSaleSecuritiesGrossUnrealizedLoss	0	USD
CY2014Q1	us-gaap	Available For Sale Securities Gross Unrealized Loss AvailableForSaleSecuritiesGrossUnrealizedLoss	0	USD
CY2013Q1	us-gaap	Royalty Revenue RoyaltyRevenue	4000	USD
CY2014Q1	us-gaap	Royalty Revenue RoyaltyRevenue	3000	USD
CY2013Q1	us-gaap	Sales Revenue Goods Net SalesRevenueGoodsNet	0	USD
CY2013Q1	us-gaap	Revenues Revenues	4000	USD
CY2014Q1	us-gaap	Revenues Revenues	42000	USD
CY2013Q1	us-gaap	Inventory Write Down InventoryWriteDown	0	USD
CY2014Q1	us-gaap	Inventory Write Down InventoryWriteDown	133000	USD
CY2013Q1	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	2026000	USD
CY2014Q1	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	1438000	USD
CY2013Q1	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	2222000	USD
CY2014Q1	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	2259000	USD
CY2013Q1	us-gaap	Costs And Expenses CostsAndExpenses	4248000	USD
CY2013Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	-4244000	USD
CY2014Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	-3826000	USD
CY2013Q1	us-gaap	Investment Income Nonoperating InvestmentIncomeNonoperating	10000	USD
CY2014Q1	us-gaap	Investment Income Nonoperating InvestmentIncomeNonoperating	44000	USD
CY2013Q1	us-gaap	Marketable Securities Gain Loss MarketableSecuritiesGainLoss	16000	USD
CY2014Q1	us-gaap	Marketable Securities Gain Loss MarketableSecuritiesGainLoss	-5000	USD
CY2013Q1	us-gaap	Interest Expense InterestExpense	0	USD
CY2014Q1	us-gaap	Interest Expense InterestExpense	301000	USD
CY2013Q1	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	26000	USD
CY2014Q1	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-262000	USD
CY2014Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	2.17
CY2013	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	46800000	USD
CY2013Q1	us-gaap	Depreciation And Amortization DepreciationAndAmortization	34000	USD
CY2014Q1	us-gaap	Depreciation And Amortization DepreciationAndAmortization	28000	USD
CY2013Q1	acur	Provision To Reduce Inventory To Net Realizable Value ProvisionToReduceInventoryToNetRealizableValue	0	USD
CY2014Q1	acur	Provision To Reduce Inventory To Net Realizable Value ProvisionToReduceInventoryToNetRealizableValue	133000	USD
CY2013Q1	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	18000	USD
CY2014Q1	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-89000	USD
CY2013Q1	us-gaap	Increase Decrease In Accrued Investment Income Receivable IncreaseDecreaseInAccruedInvestmentIncomeReceivable	35000	USD
CY2014Q1	us-gaap	Increase Decrease In Accrued Investment Income Receivable IncreaseDecreaseInAccruedInvestmentIncomeReceivable	-18000	USD
CY2013Q1	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	160000	USD
CY2014Q1	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	-24000	USD
CY2013Q1	us-gaap	Increase Decrease In Income Taxes Receivable IncreaseDecreaseInIncomeTaxesReceivable	-23000	USD
CY2014Q1	us-gaap	Increase Decrease In Income Taxes Receivable IncreaseDecreaseInIncomeTaxesReceivable	0	USD
CY2013Q1	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-26000	USD
CY2014Q1	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	89000	USD
CY2013Q1	us-gaap	Increase Decrease In Deferred Income Taxes IncreaseDecreaseInDeferredIncomeTaxes	32000	USD
CY2014Q1	us-gaap	Increase Decrease In Deferred Income Taxes IncreaseDecreaseInDeferredIncomeTaxes	-1000	USD
CY2013Q1	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-2000	USD
CY2014Q1	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	2000	USD
CY2013Q1	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	355000	USD
CY2014Q1	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	219000	USD
CY2013Q1	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	364000	USD
CY2014Q1	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	313000	USD
CY2013Q1	us-gaap	Increase Decrease In Deferred Revenue IncreaseDecreaseInDeferredRevenue	37000	USD
CY2014Q1	us-gaap	Increase Decrease In Deferred Revenue IncreaseDecreaseInDeferredRevenue	3000	USD
CY2013Q1	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-3323000	USD
CY2014Q1	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-2980000	USD
CY2013Q1	us-gaap	Payments To Acquire Marketable Securities PaymentsToAcquireMarketableSecurities	7065000	USD
CY2014Q1	us-gaap	Payments To Acquire Marketable Securities PaymentsToAcquireMarketableSecurities	1110000	USD
CY2013Q1	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	7086000	USD
CY2014Q1	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	1170000	USD
CY2013Q1	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	0	USD
CY2014Q1	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	34000	USD
CY2013Q1	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	21000	USD
CY2014Q1	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	26000	USD
CY2013Q1	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	1000	USD
CY2014Q1	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	8000	USD
CY2013Q1	us-gaap	Proceeds From Other Equity ProceedsFromOtherEquity	1000	USD
CY2014Q1	us-gaap	Proceeds From Other Equity ProceedsFromOtherEquity	1000	USD
CY2013Q1	us-gaap	Payments Related To Tax Withholding For Share Based Compensation PaymentsRelatedToTaxWithholdingForShareBasedCompensation	716000	USD
CY2014Q1	us-gaap	Payments Related To Tax Withholding For Share Based Compensation PaymentsRelatedToTaxWithholdingForShareBasedCompensation	529000	USD
CY2013Q1	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-714000	USD
CY2014Q1	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-520000	USD

Files In Submission

Name	View Source	Status
0001144204-14-027579-index-headers.html	Edgar Link	pending
0001144204-14-027579-index.html	Edgar Link	pending
0001144204-14-027579.txt	Edgar Link	pending
0001144204-14-027579-xbrl.zip	Edgar Link	pending
acur-20140331.xml	Edgar Link	completed
acur-20140331.xsd	Edgar Link	pending
acur-20140331_cal.xml	Edgar Link	unprocessable
acur-20140331_def.xml	Edgar Link	unprocessable
acur-20140331_lab.xml	Edgar Link	unprocessable
acur-20140331_pre.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xls	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
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R5.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
v375157_10q.htm	Edgar Link	pending
v375157_ex31-1.htm	Edgar Link	pending
v375157_ex31-2.htm	Edgar Link	pending
v375157_ex32-1.htm	Edgar Link	pending

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ACURA PHARMACEUTICALS, INC Stock $acur

2014 Q1 Form 10-Q Financial Statement

#000114420414027579 Filed on May 05, 2014

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ACUR ACURA PHARMACEUTICALS, INC Stock $acur

2014 Q1 Form 10-Q Financial Statement

#000114420414027579 Filed on May 05, 2014

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ACUR
ACURA PHARMACEUTICALS, INC Stock $acur