$ACUR
ACURA PHARMACEUTICALS, INC Stock $acur

$acur Overview Financials Valuation SEC Filings Company Website

2017 Q2 Form 10-Q Financial Statement

#000114420417043189 Filed on August 14, 2017

Income Statement

Concept	2017 Q2	2016 Q2
Revenue	$92.00K	$257.0K
YoY Change	-64.2%	-24.63%
Cost Of Revenue	$0.00	$100.0K
YoY Change	-100.0%	0.0%
Gross Profit	$90.00K	$160.0K
YoY Change	-43.75%	-33.33%
Gross Profit Margin	97.83%	62.26%
Selling, General & Admin	$1.063M	$1.808M
YoY Change	-41.21%	-13.2%
% of Gross Profit	1181.11%	1130.0%
Research & Development	$1.020M	$1.403M
YoY Change	-27.3%	174.56%
% of Gross Profit	1133.33%	876.88%
Depreciation & Amortization	$70.00K	$90.00K
YoY Change	-22.22%	12.5%
% of Gross Profit	77.78%	56.25%
Operating Expenses	$2.083M	$3.211M
YoY Change	-35.13%	23.79%
Operating Profit	-$1.991M	-$3.079M
YoY Change	-35.34%	28.4%
Interest Expense	$158.0K	$233.0K
YoY Change	-32.19%	-22.59%
% of Operating Profit
Other Income/Expense, Net	$0.00	-$209.0K
YoY Change	-100.0%	-21.13%
Pretax Income	-$2.149M	-$3.288M
YoY Change	-34.64%	23.47%
Income Tax	$0.00	$0.00
% Of Pretax Income
Net Earnings	-$2.149M	-$3.288M
YoY Change	-34.64%	23.47%
Net Earnings / Revenue	-2335.87%	-1279.38%
Basic Earnings Per Share	-$0.18	-$0.28
Diluted Earnings Per Share	-$0.18	-$0.28
COMMON SHARES
Basic Shares Outstanding	11.97M shares	11.86M shares
Diluted Shares Outstanding	11.97M shares	11.86M shares

Balance Sheet

Concept	2017 Q2	2016 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments	$1.080M	$6.780M
YoY Change	-84.07%	-37.91%
Cash & Equivalents	$1.079M	$765.0K
Short-Term Investments		$3.520M
Other Short-Term Assets	$3.060M	$490.0K
YoY Change	524.49%	-20.97%
Inventory	$0.00	$180.0K
Prepaid Expenses
Receivables	$0.00	$211.0K
Other Receivables	$50.00K	$10.00K
Total Short-Term Assets	$4.190M	$7.678M
YoY Change	-45.43%	-35.61%
LONG-TERM ASSETS
Property, Plant & Equipment	$720.0K	$1.010M
YoY Change	-28.71%	-9.9%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets		$0.00
YoY Change		-100.0%
Total Long-Term Assets	$2.050M	$2.544M
YoY Change	-19.42%	-16.26%
TOTAL ASSETS
Total Short-Term Assets	$4.190M	$7.678M
Total Long-Term Assets	$2.050M	$2.544M
Total Assets	$6.240M	$10.22M
YoY Change	-38.96%	-31.68%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$580.0K	$164.0K
YoY Change	253.66%	-37.16%
Accrued Expenses	$720.0K	$804.0K
YoY Change	-10.45%	-6.84%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00
YoY Change
Long-Term Debt Due	$2.860M	$2.629M
YoY Change	8.79%	8.68%
Total Short-Term Liabilities	$4.500M	$3.943M
YoY Change	14.13%	2.36%
LONG-TERM LIABILITIES
Long-Term Debt	$1.430M	$4.165M
YoY Change	-65.67%	-37.17%
Other Long-Term Liabilities	$630.0K	$480.0K
YoY Change	31.25%	65.52%
Total Long-Term Liabilities	$2.060M	$4.165M
YoY Change	-50.54%	-37.17%
TOTAL LIABILITIES
Total Short-Term Liabilities	$4.500M	$3.943M
Total Long-Term Liabilities	$2.060M	$4.165M
Total Liabilities	$6.560M	$8.585M
YoY Change	-23.59%	-20.3%
SHAREHOLDERS EQUITY
Retained Earnings		-$374.0M
YoY Change		2.81%
Common Stock		$375.6M
YoY Change		2.08%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$320.0K	$1.637M
YoY Change
Total Liabilities & Shareholders Equity	$6.240M	$10.22M
YoY Change	-38.96%	-31.68%

Cashflow Statement

Concept	2017 Q2	2016 Q2
OPERATING ACTIVITIES
Net Income	-$2.149M	-$3.288M
YoY Change	-34.64%	23.47%
Depreciation, Depletion And Amortization	$70.00K	$90.00K
YoY Change	-22.22%	12.5%
Cash From Operating Activities	-$2.090M	-$3.570M
YoY Change	-41.46%	33.71%
INVESTING ACTIVITIES
Capital Expenditures	$0.00	-$10.00K
YoY Change	-100.0%	-95.24%
Acquisitions
YoY Change
Other Investing Activities	$0.00	$4.180M
YoY Change	-100.0%	514.71%
Cash From Investing Activities	$0.00	$4.170M
YoY Change	-100.0%	787.23%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-670.0K	-620.0K
YoY Change	8.06%	72.22%
NET CHANGE
Cash From Operating Activities	-2.090M	-3.570M
Cash From Investing Activities	0.000	4.170M
Cash From Financing Activities	-670.0K	-620.0K
Net Change In Cash	-2.760M	-20.00K
YoY Change	13700.0%	-99.22%
FREE CASH FLOW
Cash From Operating Activities	-$2.090M	-$3.570M
Capital Expenditures	$0.00	-$10.00K
Free Cash Flow	-$2.090M	-$3.560M
YoY Change	-41.29%	44.72%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2016Q2	acur	Incremental Common Shares Attributable To Restricted Stock IncrementalCommonSharesAttributableToRestrictedStock	24000	shares
	acur	Incremental Common Shares Attributable To Restricted Stock IncrementalCommonSharesAttributableToRestrictedStock	54000	shares
	acur	Incremental Common Shares Attributable To Restricted Stock IncrementalCommonSharesAttributableToRestrictedStock	14000	shares
CY2017Q2	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	11966000	shares
CY2016Q2	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	11858000	shares
	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	11937000	shares
	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	11847000	shares
CY2017Q2	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.18
CY2016Q2	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.28
	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.15
	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.56
CY2017Q2	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1576000	shares
CY2016Q2	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1302000	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1576000	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1302000	shares
	us-gaap	Cash And Cash Equivalents Period Increase Decrease CashAndCashEquivalentsPeriodIncreaseDecrease	-1602000	USD
	us-gaap	Cash And Cash Equivalents Period Increase Decrease CashAndCashEquivalentsPeriodIncreaseDecrease	780000	USD
CY2016Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	5181000	USD
CY2015Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	2485000	USD
CY2017Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	3579000	USD
CY2016Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	3265000	USD
	dei	Entity Filer Category EntityFilerCategory	Smaller Reporting Company
	dei	Trading Symbol TradingSymbol	ACUR
CY2017Q3	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	20795994	shares
CY2017Q2	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2016Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2017Q2	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	0	USD
CY2017Q2	us-gaap	Restricted Cash And Cash Equivalents At Carrying Value RestrictedCashAndCashEquivalentsAtCarryingValue	2500000	USD
CY2016Q4	us-gaap	Restricted Cash And Cash Equivalents At Carrying Value RestrictedCashAndCashEquivalentsAtCarryingValue	2500000	USD
CY2016Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2681000	USD
CY2017Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	1079000	USD
CY2017Q2	us-gaap	Accounts Receivable Net AccountsReceivableNet	0	USD
CY2016Q4	us-gaap	Accounts Receivable Net AccountsReceivableNet	23000	USD
CY2017Q2	acur	Collaboration Revenue Receivable CollaborationRevenueReceivable	1000	USD
CY2016Q4	acur	Collaboration Revenue Receivable CollaborationRevenueReceivable	79000	USD
CY2016Q4	acur	Royalty Receivable RoyaltyReceivable	50000	USD
CY2017Q2	acur	Royalty Receivable RoyaltyReceivable	50000	USD
CY2017Q2	us-gaap	Interest Payable Current InterestPayableCurrent	30000	USD
	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	11000	USD
CY2016Q4	us-gaap	Interest Payable Current InterestPayableCurrent	0	USD
CY2017Q2	us-gaap	Royalty Revenue RoyaltyRevenue	69000	USD
CY2016Q2	us-gaap	Royalty Revenue RoyaltyRevenue	30000	USD
CY2017Q2	us-gaap	Sales Revenue Goods Net SalesRevenueGoodsNet	0	USD
CY2016Q2	us-gaap	Sales Revenue Goods Net SalesRevenueGoodsNet	94000	USD
CY2017Q2	us-gaap	License And Services Revenue LicenseAndServicesRevenue	0	USD
CY2016Q2	us-gaap	License And Services Revenue LicenseAndServicesRevenue	0	USD
CY2017Q2	us-gaap	Revenues Revenues	92000	USD
CY2016Q2	us-gaap	Revenues Revenues	257000	USD
CY2017Q2	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	1020000	USD
CY2016Q2	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	1403000	USD
CY2017Q2	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	1063000	USD
CY2016Q2	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	1808000	USD
CY2017Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-1991000	USD
CY2016Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-3079000	USD
CY2017Q2	us-gaap	Investment Income Nonoperating InvestmentIncomeNonoperating	1000	USD
CY2016Q2	us-gaap	Investment Income Nonoperating InvestmentIncomeNonoperating	21000	USD
CY2017Q2	us-gaap	Interest Expense InterestExpense	159000	USD
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod	0	shares
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod	129000	shares
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod	0	shares
CY2017Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Number ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	206000	shares
CY2016Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue	1.18
CY2016Q2	us-gaap	Interest Expense InterestExpense	233000	USD
CY2017Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-2149000	USD
CY2016Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-3288000	USD
CY2017Q2	us-gaap	Net Income Loss NetIncomeLoss	-2149000	USD
CY2016Q2	us-gaap	Net Income Loss NetIncomeLoss	-3288000	USD
CY2017Q2	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax	0	USD
CY2016Q2	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax	21000	USD
CY2017Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-2149000	USD
CY2016Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-3267000	USD
CY2017Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.18
CY2016Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.28
CY2017Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.18
CY2016Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.28
CY2016Q2	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-209000	USD
CY2017Q2	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	USD
CY2017Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	11966000	shares
CY2016Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	11858000	shares
CY2017Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	11966000	shares
CY2016Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	11858000	shares
CY2017Q2	us-gaap	Other Sales Revenue Net OtherSalesRevenueNet	23000	USD
CY2016Q2	us-gaap	Other Sales Revenue Net OtherSalesRevenueNet	133000	USD
CY2017Q2	us-gaap	Costs And Expenses CostsAndExpenses	2083000	USD
CY2016Q2	us-gaap	Costs And Expenses CostsAndExpenses	3336000	USD
CY2017Q2	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	0	USD
CY2016Q2	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	3000	USD
	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	233000	USD
	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures	8000	USD
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	47000	USD
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	67000	USD
	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	56000	USD
	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	78000	USD
	acur	Amortization Of Bond Premium In Marketable Securities AmortizationOfBondPremiumInMarketableSecurities	0	USD
	acur	Amortization Of Bond Premium In Marketable Securities AmortizationOfBondPremiumInMarketableSecurities	29000	USD
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	103000	USD
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	103000	USD
	us-gaap	Increase Decrease In Accrued Investment Income Receivable IncreaseDecreaseInAccruedInvestmentIncomeReceivable	0	USD
	us-gaap	Increase Decrease In Accrued Investment Income Receivable IncreaseDecreaseInAccruedInvestmentIncomeReceivable	-24000	USD
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	-103000	USD
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	-68000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	294000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	74000	USD
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	505000	USD
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	54000	USD
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	-12000	USD
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	240000	USD
	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-789000	USD
	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-5485000	USD
	us-gaap	Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet	105000	USD
	us-gaap	Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet	139000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	-1122000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	-1034000	USD
	acur	Provision For Sales Returns ProvisionForSalesReturns	49000	USD
	acur	Provision For Sales Returns ProvisionForSalesReturns	58000	USD
	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	0	USD
CY2016Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	1858000	USD
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue	1.36
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeitures Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue	0
CY2017Q2	acur	Impairment Of Property Plant And Equipment Reserve ImpairmentOfPropertyPlantAndEquipmentReserve	0	USD
CY2017Q2	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	2514000	USD
	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	7362000	USD
	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	309000	USD
	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	7299000	USD
	us-gaap	Repayments Of Debt RepaymentsOfDebt	1122000	USD
	us-gaap	Repayments Of Debt RepaymentsOfDebt	1034000	USD
	us-gaap	Marketable Securities Gain Loss MarketableSecuritiesGainLoss	0	USD
	us-gaap	Marketable Securities Gain Loss MarketableSecuritiesGainLoss	-21000	USD
	acur	Increase Decrease In Collaboration Revenue Receivable IncreaseDecreaseInCollaborationRevenueReceivable	-78000	USD
	acur	Increase Decrease In Collaboration Revenue Receivable IncreaseDecreaseInCollaborationRevenueReceivable	0	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	300000	USD
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-23000	USD
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	128000	USD
	acur	Increase Decrease In Sales Return Liability IncreaseDecreaseInSalesReturnLiability	49000	USD
	acur	Increase Decrease In Sales Return Liability IncreaseDecreaseInSalesReturnLiability	0	USD
	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	103000	USD
	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	0	USD
	acur	Proceeds From Sale Of Inventory ProceedsFromSaleOfInventory	206000	USD
	acur	Proceeds From Sale Of Inventory ProceedsFromSaleOfInventory	0	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	0	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	63000	USD
	us-gaap	Interest Paid InterestPaid	176000	USD
	us-gaap	Income Taxes Paid IncomeTaxesPaid	0	USD
	us-gaap	Income Taxes Paid IncomeTaxesPaid	0	USD
	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	7000	USD
CY2016Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	765000	USD
CY2016Q2	us-gaap	Restricted Cash And Cash Equivalents At Carrying Value RestrictedCashAndCashEquivalentsAtCarryingValue	2500000	USD
CY2016	us-gaap	Research And Development Arrangement Contract To Perform For Others Costs Incurred Gross ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross	50000	USD
	us-gaap	Professional And Contract Services Expense ProfessionalAndContractServicesExpense	200000	USD
CY2016Q4	us-gaap	Inventory Finished Goods InventoryFinishedGoods	243000	USD
CY2016Q4	us-gaap	Inventory Gross InventoryGross	341000	USD
CY2016Q4	us-gaap	Inventory Raw Materials And Supplies InventoryRawMaterialsAndSupplies	98000	USD
CY2016Q4	us-gaap	Inventory Valuation Reserves InventoryValuationReserves	32000	USD
CY2017Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	1794000	USD
CY2016Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	2807000	USD
CY2016Q4	acur	Impairment Of Property Plant And Equipment Reserve ImpairmentOfPropertyPlantAndEquipmentReserve	-82000	USD
CY2017Q2	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	74000	USD
CY2016Q4	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	116000	USD
CY2017Q2	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	181000	USD
CY2016Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	232000	USD
CY2017Q2	acur	Other Accrued Taxes Current OtherAccruedTaxesCurrent	17000	USD
CY2016Q4	acur	Other Accrued Taxes Current OtherAccruedTaxesCurrent	1000	USD
CY2017Q2	us-gaap	Accrual For Taxes Other Than Income Taxes Current AccrualForTaxesOtherThanIncomeTaxesCurrent	13000	USD
CY2016Q4	us-gaap	Accrual For Taxes Other Than Income Taxes Current AccrualForTaxesOtherThanIncomeTaxesCurrent	16000	USD
CY2017Q2	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	56000	USD
CY2016Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	47000	USD
CY2016Q4	acur	Accrued Other Professional Fees Current AccruedOtherProfessionalFeesCurrent	131000	USD
CY2017Q2	acur	Marketing Advertising And Promotion MarketingAdvertisingAndPromotion	0	USD
CY2016Q4	acur	Marketing Advertising And Promotion MarketingAdvertisingAndPromotion	10000	USD
CY2017Q2	acur	Accrued Other Professional Fees Current AccruedOtherProfessionalFeesCurrent	133000	USD
CY2017Q2	acur	Accrued Cost Sharing Expenses AccruedCostSharingExpenses	217000	USD
CY2016Q4	acur	Accrued Cost Sharing Expenses AccruedCostSharingExpenses	150000	USD
CY2013Q4	us-gaap	Debt Instrument Face Amount DebtInstrumentFaceAmount	10000000	USD
CY2013Q4	acur	Debt Default Long Term Debt Percentage DebtDefaultLongTermDebtPercentage	0.1335	pure
	us-gaap	Debt Instrument Periodic Payment DebtInstrumentPeriodicPayment	260000	USD
	us-gaap	Debt Instrument Maturity Date DebtInstrumentMaturityDate	2018-12-01
CY2015Q1	acur	Debt Instrument Cash Maintenance DebtInstrumentCashMaintenance	2500000	USD
	us-gaap	Debt Instrument Periodic Payment Principal DebtInstrumentPeriodicPaymentPrincipal	1122000	USD
	acur	Debt Instrument Classification Amount DebtInstrumentClassificationAmount	0	USD
CY2016Q4	us-gaap	Debt Instrument Carrying Amount DebtInstrumentCarryingAmount	5500000	USD
CY2017Q2	us-gaap	Debt Instrument Carrying Amount DebtInstrumentCarryingAmount	4378000	USD
	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	37000	USD
CY2016Q4	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	98000	USD
CY2017Q2	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	61000	USD
	acur	Classification Of Debt Discount Premium ClassificationOfDebtDiscountPremium	0	USD
CY2016Q4	acur	Debt Instrument Issuance Costs DebtInstrumentIssuanceCosts	-47000	USD
	acur	Amortization Expense Of Debt Instrument Issuance Costs AmortizationExpenseOfDebtInstrumentIssuanceCosts	19000	USD
CY2017Q2	acur	Debt Instrument Issuance Costs DebtInstrumentIssuanceCosts	-28000	USD
CY2017Q2	us-gaap	Long Term Debt LongTermDebt	4289000	USD
	acur	Classification Of Deferred Debt Issuance Costs ClassificationOfDeferredDebtIssuanceCosts	0	USD
	acur	Interest Expense Debt Discount InterestExpenseDebtDiscount	37000	USD
	acur	Interest Expense Debt Discount InterestExpenseDebtDiscount	51000	USD
	us-gaap	Debt Related Commitment Fees And Debt Issuance Costs DebtRelatedCommitmentFeesAndDebtIssuanceCosts	19000	USD
	us-gaap	Debt Related Commitment Fees And Debt Issuance Costs DebtRelatedCommitmentFeesAndDebtIssuanceCosts	27000	USD
	us-gaap	Interest Expense Debt InterestExpenseDebt	281000	USD
	us-gaap	Interest Expense Debt InterestExpenseDebt	404000	USD
CY2017Q2	acur	Interest Expense Debt Discount InterestExpenseDebtDiscount	17000	USD
CY2016Q2	acur	Interest Expense Debt Discount InterestExpenseDebtDiscount	25000	USD
CY2017Q2	us-gaap	Debt Related Commitment Fees And Debt Issuance Costs DebtRelatedCommitmentFeesAndDebtIssuanceCosts	9000	USD
CY2016Q2	us-gaap	Debt Related Commitment Fees And Debt Issuance Costs DebtRelatedCommitmentFeesAndDebtIssuanceCosts	13000	USD
CY2017Q2	us-gaap	Interest Expense Debt InterestExpenseDebt	133000	USD
CY2016Q2	us-gaap	Interest Expense Debt InterestExpenseDebt	195000	USD
CY2017Q2	us-gaap	Long Term Debt Maturities Repayments Of Principal In Next Twelve Months LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths	1400000	USD
CY2017Q2	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Two LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo	2978000	USD
CY2013Q4	us-gaap	Secured Debt SecuredDebt	10000000	USD
	acur	Share Based Compensation Expense Recognized In Operations ShareBasedCompensationExpenseRecognizedInOperations	233000	USD
	acur	Share Based Compensation Expense Recognized In Operations ShareBasedCompensationExpenseRecognizedInOperations	300000	USD
CY2017Q2	acur	Share Based Compensation Expense Recognized In Operations ShareBasedCompensationExpenseRecognizedInOperations	117000	USD
CY2016Q2	acur	Share Based Compensation Expense Recognized In Operations ShareBasedCompensationExpenseRecognizedInOperations	150000	USD
CY2016Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Number ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	335000	shares
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	0
CY2017Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue	1.07
CY2017Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Aggregate Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue	0	USD
CY2016Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Aggregate Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue	70000	USD
CY2017Q2	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized	222000	USD
CY2016	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	47200000	USD
CY2016Q4	us-gaap	Operating Loss Carryforwards OperatingLossCarryforwards	138800000	USD
CY2016	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.34	pure
CY2016	us-gaap	State And Local Income Tax Expense Benefit Continuing Operations StateAndLocalIncomeTaxExpenseBenefitContinuingOperations	2100000	USD
CY2017Q2	acur	Accrued Cost Sharing Expenses Clinical Studies AccruedCostSharingExpensesClinicalStudies	217000	USD
CY2016Q4	acur	Accrued Cost Sharing Expenses Clinical Studies AccruedCostSharingExpensesClinicalStudies	150000	USD
	dei	Document Type DocumentType	10-Q
	dei	Amendment Flag AmendmentFlag	false
	dei	Document Period End Date DocumentPeriodEndDate	2017-06-30
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2017
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q2
	dei	Entity Registrant Name EntityRegistrantName	ACURA PHARMACEUTICALS, INC
	dei	Entity Central Index Key EntityCentralIndexKey	0000786947
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2016Q4	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	7000	USD
CY2017Q2	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	672000	USD
CY2016Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	569000	USD
CY2017Q2	us-gaap	Inventory Valuation Reserves InventoryValuationReserves	0	USD
CY2017Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.01
CY2016Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.01
CY2016Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2017Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2017Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	11883000	shares
CY2017Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	11883000	shares
CY2016Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	11834000	shares
CY2016Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	11834000	shares
CY2017Q2	acur	Cost Of Sales Excluding Inventory Write Down CostOfSalesExcludingInventoryWriteDown	0	USD
CY2016Q2	acur	Cost Of Sales Excluding Inventory Write Down CostOfSalesExcludingInventoryWriteDown	99000	USD
	acur	Cost Of Sales Excluding Inventory Write Down CostOfSalesExcludingInventoryWriteDown	128000	USD
	acur	Cost Of Sales Excluding Inventory Write Down CostOfSalesExcludingInventoryWriteDown	201000	USD
CY2017Q2	us-gaap	Inventory Write Down InventoryWriteDown	0	USD
CY2016Q2	us-gaap	Inventory Write Down InventoryWriteDown	26000	USD
	us-gaap	Inventory Write Down InventoryWriteDown	0	USD
	us-gaap	Inventory Write Down InventoryWriteDown	26000	USD
	acur	Provision To Reduce Inventory To Net Realizable Value ProvisionToReduceInventoryToNetRealizableValue	0	USD
	acur	Provision To Reduce Inventory To Net Realizable Value ProvisionToReduceInventoryToNetRealizableValue	26000	USD
	us-gaap	Gain Loss On Disposition Of Assets GainLossOnDispositionOfAssets	3000	USD
	us-gaap	Gain Loss On Disposition Of Assets GainLossOnDispositionOfAssets	0	USD
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	0	USD
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-175000	USD
CY2017Q2	acur	Cash Cash Equivalent And Marketable Securities CashCashEquivalentAndMarketableSecurities	1100000	USD
CY2017Q2	acur	Working Capital WorkingCapital	2800000	USD
CY2017Q1	acur	License Agreement Option Products Description LicenseAgreementOptionProductsDescription	In addition, MainPointe has the option to add to the MainPointe Agreement certain additional products, or Option Products, containing PSE and utilizing the Impede technology for a fee of $500 thousand per product (for all product strengths). MainPointes option rights extend to the product that was subject to the Bayer Agreement, as described below. If the territory has been expanded prior to the exercise of a product option, the option fee will be increased to $750 thousand per product. If the territory is expanded after the payment of the $500 thousand product option fee, a one-time $250 thousand fee will be due for each product. If a third party is interested in developing or licensing rights to an Option Product, MainPointe must exercise its option for that product or its option rights for such product will terminate.
	acur	Agreement Termination Notice Description AgreementTerminationNoticeDescription	Egalet may terminate the Egalet Agreement for convenience on 120 days prior written notice, which termination may not occur prior to the second anniversary of Egalets launch of Oxaydo. Termination does not affect a partys rights accrued prior thereto, but there are no stated payments in connection with termination other than payments of obligations previously accrued. For all terminations (but not expiration), the Egalet Agreement provides for the transition of development and marketing of Oxaydo from Egalet to us, including the conveyance by Egalet to us of the trademarks and all regulatory filings and approvals relating to Oxaydo, and for Egalets supply of Oxaydo for a transition period.
CY2016Q4	us-gaap	Proceeds From Issuance Or Sale Of Equity ProceedsFromIssuanceOrSaleOfEquity	6000000	USD
CY2017Q3	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement	3900000	USD
CY2017Q2	us-gaap	Debt Instrument Fee Amount DebtInstrumentFeeAmount	50000	USD
	acur	Debt Consulting Placement Fee DebtConsultingPlacementFee	100000	USD
CY2017Q2	us-gaap	Debt Instrument Interest Rate Effective Percentage DebtInstrumentInterestRateEffectivePercentage	0.1016	pure
CY2017Q2	acur	Incremental Common Shares Attributable To Conversion Of Common Stock IncrementalCommonSharesAttributableToConversionOfCommonStock	11883000	shares
CY2016Q2	acur	Incremental Common Shares Attributable To Conversion Of Common Stock IncrementalCommonSharesAttributableToConversionOfCommonStock	11834000	shares
	acur	Incremental Common Shares Attributable To Conversion Of Common Stock IncrementalCommonSharesAttributableToConversionOfCommonStock	11883000	shares
	acur	Incremental Common Shares Attributable To Conversion Of Common Stock IncrementalCommonSharesAttributableToConversionOfCommonStock	11833000	shares
CY2017Q2	acur	Incremental Common Shares Attributable To Restricted Stock IncrementalCommonSharesAttributableToRestrictedStock	83000	shares

Files In Submission

Name	View Source	Status
0001144204-17-043189-index-headers.html	Edgar Link	pending
0001144204-17-043189-index.html	Edgar Link	pending
0001144204-17-043189.txt	Edgar Link	pending
0001144204-17-043189-xbrl.zip	Edgar Link	pending
acur-20170630.xml	Edgar Link	completed
acur-20170630.xsd	Edgar Link	pending
acur-20170630_cal.xml	Edgar Link	unprocessable
acur-20170630_def.xml	Edgar Link	unprocessable
acur-20170630_lab.xml	Edgar Link	unprocessable
acur-20170630_pre.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xlsx	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
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R47.htm	Edgar Link	pending
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
v472180_10q.htm	Edgar Link	pending
v472180_ex31-1.htm	Edgar Link	pending
v472180_ex31-2.htm	Edgar Link	pending
v472180_ex32-1.htm	Edgar Link	pending

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ACURA PHARMACEUTICALS, INC Stock $acur

2017 Q2 Form 10-Q Financial Statement

#000114420417043189 Filed on August 14, 2017

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ACUR ACURA PHARMACEUTICALS, INC Stock $acur

2017 Q2 Form 10-Q Financial Statement

#000114420417043189 Filed on August 14, 2017

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ACUR
ACURA PHARMACEUTICALS, INC Stock $acur