$ACUR
ACURA PHARMACEUTICALS, INC Stock $acur

$acur Overview Financials Valuation SEC Filings Company Website

2017 Q3 Form 10-Q Financial Statement

#000114420417058390 Filed on November 13, 2017

Income Statement

Concept	2017 Q3	2016 Q4	2016 Q3
Revenue	$83.00K	$3.765M	$218.0K
YoY Change	-61.93%	40.54%	3.81%
Cost Of Revenue	$0.00	$140.0K	$110.0K
YoY Change	-100.0%	40.0%	-15.38%
Gross Profit	$80.00K	$3.620M	$110.0K
YoY Change	-27.27%	40.31%	37.5%
Gross Profit Margin	96.39%	96.15%	50.46%
Selling, General & Admin	$1.068M	$1.120M	$1.338M
YoY Change	-20.18%	-56.76%	-33.89%
% of Gross Profit	1335.0%	30.94%	1216.36%
Research & Development	$1.077M	$770.0K	$841.0K
YoY Change	28.06%	10.0%	95.58%
% of Gross Profit	1346.25%	21.27%	764.55%
Depreciation & Amortization	$80.00K	$90.00K	$90.00K
YoY Change	-11.11%	0.0%	0.0%
% of Gross Profit	100.0%	2.49%	81.82%
Operating Expenses	$2.145M	$1.900M	$2.179M
YoY Change	-1.56%	-42.25%	7.66%
Operating Profit	-$2.062M	$1.729M	-$2.069M
YoY Change	-0.34%	-343.52%	-13.97%
Interest Expense	$138.0K	-$200.0K	$215.0K
YoY Change	-35.81%	-4.76%	-24.03%
% of Operating Profit		-11.57%
Other Income/Expense, Net	$0.00	$0.00	-$181.0K
YoY Change	-100.0%
Pretax Income	-$2.200M	$1.530M	-$2.250M
YoY Change	-2.22%	-266.3%	-15.06%
Income Tax	$0.00	$0.00	$0.00
% Of Pretax Income		0.0%
Net Earnings	-$2.200M	$1.534M	-$2.250M
YoY Change	-2.22%	-267.47%	-15.06%
Net Earnings / Revenue	-2650.6%	40.74%	-1032.11%
Basic Earnings Per Share	-$0.12	$0.13	-$0.19
Diluted Earnings Per Share	-$0.12	$0.13	-$0.19
COMMON SHARES
Basic Shares Outstanding	16.69M shares		11.88M shares
Diluted Shares Outstanding	16.69M shares		11.88M shares

Balance Sheet

Concept	2017 Q3	2016 Q4	2016 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments	$4.790M	$2.681M	$4.270M
YoY Change	12.18%	-79.88%	-72.0%
Cash & Equivalents	$4.787M	$2.681M	$1.772M
Short-Term Investments		$0.00	$0.00
Other Short-Term Assets	$440.0K	$2.770M	$410.0K
YoY Change	7.32%	-4.81%	-16.33%
Inventory	$0.00	$309.0K	$424.0K
Prepaid Expenses
Receivables	$0.00	$100.0K	$169.0K
Other Receivables	$70.00K	$50.00K	$0.00
Total Short-Term Assets	$5.290M	$5.910M	$5.276M
YoY Change	0.27%	-58.19%	-67.09%
LONG-TERM ASSETS
Property, Plant & Equipment	$700.0K	$867.0K	$979.0K
YoY Change	-28.5%	-14.41%	-5.87%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets		$0.00	$0.00
YoY Change		-100.0%	-100.0%
Total Long-Term Assets	$1.980M	$2.298M	$2.462M
YoY Change	-19.58%	-18.68%	-15.4%
TOTAL ASSETS
Total Short-Term Assets	$5.290M	$5.910M	$5.276M
Total Long-Term Assets	$1.980M	$2.298M	$2.462M
Total Assets	$7.270M	$8.208M	$7.738M
YoY Change	-6.05%	-51.61%	-59.14%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$130.0K	$77.00K	$403.0K
YoY Change	-67.74%	-30.0%	43.93%
Accrued Expenses	$920.0K	$703.0K	$736.0K
YoY Change	25.0%	24.65%	-17.3%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change
Long-Term Debt Due	$2.917M	$2.376M	$2.685M
YoY Change	8.64%	2.41%	8.7%
Total Short-Term Liabilities	$4.299M	$3.487M	$4.200M
YoY Change	2.36%	7.49%	9.38%
LONG-TERM LIABILITIES
Long-Term Debt	$702.0K	$2.979M	$3.508M
YoY Change	-79.99%	-45.14%	-41.92%
Other Long-Term Liabilities	$670.0K	$560.0K	$520.0K
YoY Change	28.85%	43.59%	52.94%
Total Long-Term Liabilities	$702.0K	$2.979M	$3.508M
YoY Change	-79.99%	-45.14%	-45.02%
TOTAL LIABILITIES
Total Short-Term Liabilities	$4.299M	$3.487M	$4.200M
Total Long-Term Liabilities	$702.0K	$2.979M	$3.508M
Total Liabilities	$5.669M	$7.025M	$8.230M
YoY Change	-31.12%	-22.47%	-19.47%
SHAREHOLDERS EQUITY
Retained Earnings	-$378.6M	-$374.7M
YoY Change		2.01%
Common Stock	$380.2M	$375.9M	$375.7M
YoY Change	1.2%	0.16%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$1.600M	$1.183M	-$490.0K
YoY Change
Total Liabilities & Shareholders Equity	$7.269M	$8.208M	$7.740M
YoY Change	-6.09%	-51.61%	-59.13%

Cashflow Statement

Concept	2017 Q3	2016 Q4	2016 Q3
OPERATING ACTIVITIES
Net Income	-$2.200M	$1.534M	-$2.250M
YoY Change	-2.22%	-267.47%	-15.06%
Depreciation, Depletion And Amortization	$80.00K	$90.00K	$90.00K
YoY Change	-11.11%	0.0%	0.0%
Cash From Operating Activities	-$2.100M	$1.780M	-$1.850M
YoY Change	13.51%	-267.92%	-13.15%
INVESTING ACTIVITIES
Capital Expenditures	$0.00	-$10.00K	-$10.00K
YoY Change	-100.0%		-120.0%
Acquisitions
YoY Change
Other Investing Activities	$0.00	$0.00	$3.510M
YoY Change	-100.0%	-100.0%	-251.95%
Cash From Investing Activities	$0.00	$0.00	$3.500M
YoY Change	-100.0%	-100.0%	-254.87%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	3.310M	-870.0K	-640.0K
YoY Change	-617.19%	8.75%	-109.92%
NET CHANGE
Cash From Operating Activities	-2.100M	1.780M	-1.850M
Cash From Investing Activities	0.000	0.000	3.500M
Cash From Financing Activities	3.310M	-870.0K	-640.0K
Net Change In Cash	1.210M	910.0K	1.010M
YoY Change	19.8%	-208.33%	-50.97%
FREE CASH FLOW
Cash From Operating Activities	-$2.100M	$1.780M	-$1.850M
Capital Expenditures	$0.00	-$10.00K	-$10.00K
Free Cash Flow	-$2.100M	$1.790M	-$1.840M
YoY Change	14.13%	-268.87%	-15.6%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
	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	14147000	shares
CY2016Q3	acur	Incremental Common Shares Attributable To Conversion Of Common Stock IncrementalCommonSharesAttributableToConversionOfCommonStock	11834000	shares
	acur	Incremental Common Shares Attributable To Conversion Of Common Stock IncrementalCommonSharesAttributableToConversionOfCommonStock	14103000	shares
	acur	Incremental Common Shares Attributable To Conversion Of Common Stock IncrementalCommonSharesAttributableToConversionOfCommonStock	11833000	shares
CY2017Q3	acur	Incremental Common Shares Attributable To Restricted Stock IncrementalCommonSharesAttributableToRestrictedStock	142000	shares
CY2016Q3	acur	Incremental Common Shares Attributable To Restricted Stock IncrementalCommonSharesAttributableToRestrictedStock	46000	shares
	acur	Incremental Common Shares Attributable To Restricted Stock IncrementalCommonSharesAttributableToRestrictedStock	44000	shares
	acur	Incremental Common Shares Attributable To Restricted Stock IncrementalCommonSharesAttributableToRestrictedStock	25000	shares
CY2016Q3	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	11880000	shares
CY2017Q3	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	16686000	shares
	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.75
CY2017Q3	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.12
CY2016Q3	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.19
	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.27
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	4000000	USD
	acur	Increase Decrease In Royalty Receivable IncreaseDecreaseInRoyaltyReceivable	15000	USD
	acur	Increase Decrease In Royalty Receivable IncreaseDecreaseInRoyaltyReceivable	30000	USD
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	4000000	USD
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	0	USD
CY2017Q3	acur	Debt Instrument Issuance Costs DebtInstrumentIssuanceCosts	20000	USD
CY2017Q3	us-gaap	Long Term Debt LongTermDebt	3619000	USD
	us-gaap	Royalty Revenue RoyaltyRevenue	86000	USD
	us-gaap	License And Services Revenue LicenseAndServicesRevenue	0	USD
	us-gaap	Revenues Revenues	699000	USD
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-3944000	USD
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-8922000	USD
	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax	65000	USD
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-3944000	USD
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.27
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.27
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-473000	USD
CY2016Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	867000	USD
CY2016Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	1431000	USD
CY2016Q4	us-gaap	Assets Assets	8208000	USD
CY2017Q3	acur	Sales Returns Liability Current SalesReturnsLiabilityCurrent	303000	USD
CY2017Q3	us-gaap	Long Term Debt Current LongTermDebtCurrent	2917000	USD
CY2016Q4	us-gaap	Long Term Debt Current LongTermDebtCurrent	2376000	USD
CY2017Q3	us-gaap	Liabilities Liabilities	5669000	USD
CY2016Q4	us-gaap	Liabilities Liabilities	7025000	USD
CY2017Q3	us-gaap	Common Stock Value CommonStockValue	208000	USD
CY2016Q4	us-gaap	Common Stock Value CommonStockValue	118000	USD
CY2017Q3	us-gaap	Additional Paid In Capital Common Stock AdditionalPaidInCapitalCommonStock	380034000	USD
CY2016Q4	us-gaap	Additional Paid In Capital Common Stock AdditionalPaidInCapitalCommonStock	375763000	USD
CY2017Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-378642000	USD
CY2016Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-374698000	USD
CY2017Q3	us-gaap	Stockholders Equity StockholdersEquity	1600000	USD
CY2016Q4	us-gaap	Stockholders Equity StockholdersEquity	1183000	USD
CY2017Q3	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	7269000	USD
CY2016Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	8208000	USD
CY2017Q3	us-gaap	Liabilities Current LiabilitiesCurrent	4299000	USD
CY2017Q3	us-gaap	Long Term Debt Noncurrent LongTermDebtNoncurrent	702000	USD
CY2016Q4	us-gaap	Long Term Debt Noncurrent LongTermDebtNoncurrent	2979000	USD
CY2017Q3	acur	Longterm Portion Of Accrued Interest LongtermPortionOfAccruedInterest	668000	USD
CY2016Q4	acur	Longterm Portion Of Accrued Interest LongtermPortionOfAccruedInterest	559000	USD
CY2017Q3	us-gaap	Restricted Cash And Cash Equivalents At Carrying Value RestrictedCashAndCashEquivalentsAtCarryingValue	0	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
CY2017Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	4787000	USD
CY2017Q3	us-gaap	Accounts Receivable Net AccountsReceivableNet	0	USD
CY2016Q4	us-gaap	Accounts Receivable Net AccountsReceivableNet	23000	USD
CY2017Q3	acur	Collaboration Revenue Receivable CollaborationRevenueReceivable	0	USD
CY2016Q4	acur	Collaboration Revenue Receivable CollaborationRevenueReceivable	79000	USD
CY2017Q3	acur	Royalty Receivable RoyaltyReceivable	65000	USD
CY2016Q4	acur	Royalty Receivable RoyaltyReceivable	50000	USD
CY2017Q3	us-gaap	Interest Payable Current InterestPayableCurrent	26000	USD
CY2016Q4	us-gaap	Interest Payable Current InterestPayableCurrent	0	USD
	us-gaap	Sales Revenue Goods Net SalesRevenueGoodsNet	306000	USD
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	3258000	USD
	acur	Increase Decrease In Collaboration Revenue Receivable IncreaseDecreaseInCollaborationRevenueReceivable	27000	USD
	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	5392000	USD
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	USD
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	14147000	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	14147000	shares
	us-gaap	Other Sales Revenue Net OtherSalesRevenueNet	59000	USD
	us-gaap	Costs And Expenses CostsAndExpenses	6363000	USD
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	0	USD
CY2017Q3	us-gaap	Sales Revenue Goods Net SalesRevenueGoodsNet	0	USD
CY2016Q3	us-gaap	Sales Revenue Goods Net SalesRevenueGoodsNet	105000	USD
CY2017Q3	us-gaap	License And Services Revenue LicenseAndServicesRevenue	0	USD
CY2016Q3	us-gaap	License And Services Revenue LicenseAndServicesRevenue	0	USD
CY2017Q3	us-gaap	Revenues Revenues	83000	USD
CY2016Q3	us-gaap	Revenues Revenues	218000	USD
CY2017Q3	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-2200000	USD
CY2016Q3	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-2250000	USD
CY2017Q3	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	USD
	acur	Cost Of Sales Excluding Inventory Write Down CostOfSalesExcludingInventoryWriteDown	128000	USD
	acur	Cost Of Sales Excluding Inventory Write Down CostOfSalesExcludingInventoryWriteDown	309000	USD
CY2017Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	16686000	shares
CY2016Q3	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	USD
CY2017Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	16686000	shares
CY2016Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	11880000	shares
CY2016Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	11880000	shares
CY2017Q3	us-gaap	Other Sales Revenue Net OtherSalesRevenueNet	0	USD
CY2016Q3	us-gaap	Other Sales Revenue Net OtherSalesRevenueNet	74000	USD
CY2017Q3	us-gaap	Costs And Expenses CostsAndExpenses	2145000	USD
CY2016Q3	us-gaap	Costs And Expenses CostsAndExpenses	2287000	USD
	us-gaap	Stock Issued During Period Value Restricted Stock Award Net Of Forfeitures StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures	8000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-1671000	USD
	acur	Provision For Sales Returns ProvisionForSalesReturns	49000	USD
	acur	Provision For Sales Returns ProvisionForSalesReturns	83000	USD
	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	0	USD
	us-gaap	Proceeds From Sale And Maturity Of Marketable Securities ProceedsFromSaleAndMaturityOfMarketableSecurities	10873000	USD
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	309000	USD
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	10801000	USD
	us-gaap	Repayments Of Debt RepaymentsOfDebt	1815000	USD
	us-gaap	Repayments Of Debt RepaymentsOfDebt	1671000	USD
	us-gaap	Marketable Securities Gain Loss MarketableSecuritiesGainLoss	0	USD
	us-gaap	Marketable Securities Gain Loss MarketableSecuritiesGainLoss	2000	USD
	acur	Increase Decrease In Collaboration Revenue Receivable IncreaseDecreaseInCollaborationRevenueReceivable	-79000	USD
CY2017Q3	us-gaap	Inventory Write Down InventoryWriteDown	0	USD
CY2016Q3	us-gaap	Inventory Write Down InventoryWriteDown	0	USD
	us-gaap	Inventory Write Down InventoryWriteDown	0	USD
	us-gaap	Inventory Write Down InventoryWriteDown	26000	USD
	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	353000	USD
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	68000	USD
	us-gaap	Depreciation And Amortization DepreciationAndAmortization	104000	USD
	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	79000	USD
	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	113000	USD
	acur	Amortization Of Bond Premium In Marketable Securities AmortizationOfBondPremiumInMarketableSecurities	0	USD
	acur	Amortization Of Bond Premium In Marketable Securities AmortizationOfBondPremiumInMarketableSecurities	31000	USD
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	155000	USD
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	155000	USD
	us-gaap	Increase Decrease In Accrued Investment Income Receivable IncreaseDecreaseInAccruedInvestmentIncomeReceivable	0	USD
	us-gaap	Increase Decrease In Accrued Investment Income Receivable IncreaseDecreaseInAccruedInvestmentIncomeReceivable	-37000	USD
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	-103000	USD
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	174000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	174000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-4000	USD
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-2888000	USD
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-7343000	USD
	us-gaap	Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet	135000	USD
	us-gaap	Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet	176000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	2185000	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	353000	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	450000	USD
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-23000	USD
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	24000	USD
	acur	Increase Decrease In Sales Return Liability IncreaseDecreaseInSalesReturnLiability	50000	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	Income Taxes Paid IncomeTaxesPaid	0	USD
	us-gaap	Income Taxes Paid IncomeTaxesPaid	0	USD
	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	17000	USD
	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	17000	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	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	72000	USD
CY2016Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	569000	USD
CY2017Q3	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
CY2017Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000	shares
CY2016Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000	shares
CY2017Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	20796	shares
CY2016Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	11834	shares
	us-gaap	Gain Loss On Disposition Of Assets GainLossOnDispositionOfAssets	3000	USD
	us-gaap	Gain Loss On Disposition Of Assets GainLossOnDispositionOfAssets	-2000	USD
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	0	USD
CY2016Q4	us-gaap	Inventory Raw Materials And Supplies InventoryRawMaterialsAndSupplies	98000	USD
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-175000	USD
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	-394000	USD
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	1787000	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
CY2017Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	4787000	USD
CY2016Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	4272000	USD
CY2016Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	1772000	USD
CY2016Q3	us-gaap	Restricted Cash And Cash Equivalents At Carrying Value RestrictedCashAndCashEquivalentsAtCarryingValue	2500000	USD
CY2017Q3	acur	Cash Cash Equivalent And Marketable Securities CashCashEquivalentAndMarketableSecurities	4800000	USD
CY2017Q3	acur	Working Capital WorkingCapital	1000000	USD
CY2016	us-gaap	Research And Development Arrangement Contract To Perform For Others Costs Incurred Gross ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross	50000	USD
CY2016Q4	us-gaap	Inventory Finished Goods InventoryFinishedGoods	243000	USD
CY2016Q4	us-gaap	Inventory Gross InventoryGross	341000	USD
CY2017Q3	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	1813000	USD
CY2016Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	1858000	USD
CY2017Q3	acur	Impairment Of Property Plant And Equipment Reserve ImpairmentOfPropertyPlantAndEquipmentReserve	0	USD
CY2017Q3	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	2512000	USD
CY2016Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	2807000	USD
CY2016Q4	acur	Impairment Of Property Plant And Equipment Reserve ImpairmentOfPropertyPlantAndEquipmentReserve	-82000	USD
CY2017Q3	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	114000	USD
CY2016Q4	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	116000	USD
CY2017Q3	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	157000	USD
CY2016Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	232000	USD
CY2017Q3	acur	Other Accrued Taxes Current OtherAccruedTaxesCurrent	14000	USD
CY2016Q4	acur	Other Accrued Taxes Current OtherAccruedTaxesCurrent	1000	USD
CY2017Q3	us-gaap	Accrual For Taxes Other Than Income Taxes Current AccrualForTaxesOtherThanIncomeTaxesCurrent	15000	USD
CY2016Q4	us-gaap	Accrual For Taxes Other Than Income Taxes Current AccrualForTaxesOtherThanIncomeTaxesCurrent	16000	USD
CY2017Q3	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	80000	USD
CY2016Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	47000	USD
CY2016Q4	acur	Accrued Other Professional Fees Current AccruedOtherProfessionalFeesCurrent	131000	USD
CY2017Q3	acur	Marketing Advertising And Promotion MarketingAdvertisingAndPromotion	0	USD
CY2016Q4	acur	Marketing Advertising And Promotion MarketingAdvertisingAndPromotion	10000	USD
CY2017Q3	acur	Accrued Other Professional Fees Current AccruedOtherProfessionalFeesCurrent	236000	USD
CY2017Q3	acur	Accrued Cost Sharing Expenses AccruedCostSharingExpenses	274000	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
CY2017Q3	us-gaap	Proceeds From Issuance Of Private Placement ProceedsFromIssuanceOfPrivatePlacement	3900000	USD
CY2017Q3	us-gaap	Debt Instrument Fee Amount DebtInstrumentFeeAmount	50000	USD
	acur	Debt Consulting Placement Fee DebtConsultingPlacementFee	100000	USD
CY2017Q3	us-gaap	Debt Instrument Interest Rate Effective Percentage DebtInstrumentInterestRateEffectivePercentage	0.1016	pure
	us-gaap	Debt Instrument Periodic Payment Principal DebtInstrumentPeriodicPaymentPrincipal	1815000	USD
	acur	Debt Instrument Classification Amount DebtInstrumentClassificationAmount	0	USD
CY2016Q4	us-gaap	Debt Instrument Carrying Amount DebtInstrumentCarryingAmount	5500000	USD
CY2017Q3	us-gaap	Debt Instrument Carrying Amount DebtInstrumentCarryingAmount	3685000	USD
	us-gaap	Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium	52000	USD
CY2016Q4	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	98000	USD
CY2017Q3	us-gaap	Debt Instrument Unamortized Discount DebtInstrumentUnamortizedDiscount	46000	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	27000	USD
	acur	Classification Of Deferred Debt Issuance Costs ClassificationOfDeferredDebtIssuanceCosts	0	USD
	acur	Interest Expense Debt Discount InterestExpenseDebtDiscount	52000	USD
	acur	Interest Expense Debt Discount InterestExpenseDebtDiscount	74000	USD
	us-gaap	Debt Related Commitment Fees And Debt Issuance Costs DebtRelatedCommitmentFeesAndDebtIssuanceCosts	27000	USD
	us-gaap	Debt Related Commitment Fees And Debt Issuance Costs DebtRelatedCommitmentFeesAndDebtIssuanceCosts	39000	USD
	us-gaap	Interest Expense Debt InterestExpenseDebt	397000	USD
	us-gaap	Interest Expense Debt InterestExpenseDebt	584000	USD
CY2017Q3	acur	Interest Expense Debt Discount InterestExpenseDebtDiscount	15000	USD
CY2016Q3	acur	Interest Expense Debt Discount InterestExpenseDebtDiscount	23000	USD
CY2017Q3	us-gaap	Debt Related Commitment Fees And Debt Issuance Costs DebtRelatedCommitmentFeesAndDebtIssuanceCosts	8000	USD
CY2016Q3	us-gaap	Debt Related Commitment Fees And Debt Issuance Costs DebtRelatedCommitmentFeesAndDebtIssuanceCosts	12000	USD
CY2017Q3	us-gaap	Interest Expense Debt InterestExpenseDebt	116000	USD
CY2016Q3	us-gaap	Interest Expense Debt InterestExpenseDebt	180000	USD
CY2017Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Next Twelve Months LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths	707000	USD
CY2017Q3	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	353000	USD
	acur	Share Based Compensation Expense Recognized In Operations ShareBasedCompensationExpenseRecognizedInOperations	450000	USD
CY2017Q3	acur	Share Based Compensation Expense Recognized In Operations ShareBasedCompensationExpenseRecognizedInOperations	120000	USD
CY2016Q3	acur	Share Based Compensation Expense Recognized In Operations ShareBasedCompensationExpenseRecognizedInOperations	150000	USD
CY2017Q3	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized	174000	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
CY2017Q3	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	3397000	shares
CY2016Q3	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1280000	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	3397000	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1280000	shares
CY2017Q3	acur	Accrued Cost Sharing Expenses Clinical Studies AccruedCostSharingExpensesClinicalStudies	274000	USD
CY2016Q4	acur	Accrued Cost Sharing Expenses Clinical Studies AccruedCostSharingExpensesClinicalStudies	150000	USD
CY2017Q3	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2016Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2017Q3	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	0	USD
CY2016Q4	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	7000	USD
CY2017Q3	us-gaap	Inventory Valuation Reserves InventoryValuationReserves	0	USD
CY2016Q4	us-gaap	Inventory Valuation Reserves InventoryValuationReserves	32000	USD
CY2017Q3	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	724000	USD
CY2017Q3	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	20796	shares
CY2016Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	11834	shares
	us-gaap	Interest Paid Net InterestPaidNet	262000	USD
	us-gaap	Interest Paid Net InterestPaidNet	407000	USD
	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 Egalet’s launch of Oxaydo. Termination does not affect a party’s 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 Egalet’s supply of Oxaydo for a transition period.
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). Such Option Products include the product candidate Loratadine with pseudoephedrine. 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.
CY2017Q3	acur	Number Of Common Stock Need To Hold To Designate As Director NumberOfCommonStockNeedToHoldToDesignateAsDirector	600000	shares
CY2017Q3	acur	Incremental Common Shares Attributable To Conversion Of Common Stock IncrementalCommonSharesAttributableToConversionOfCommonStock	18544000	shares

Files In Submission

Name	View Source	Status
0001144204-17-058390-index-headers.html	Edgar Link	pending
0001144204-17-058390-index.html	Edgar Link	pending
0001144204-17-058390.txt	Edgar Link	pending
0001144204-17-058390-xbrl.zip	Edgar Link	pending
acur-20170930.xml	Edgar Link	completed
acur-20170930.xsd	Edgar Link	pending
acur-20170930_cal.xml	Edgar Link	unprocessable
acur-20170930_def.xml	Edgar Link	unprocessable
acur-20170930_lab.xml	Edgar Link	unprocessable
acur-20170930_pre.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xlsx	Edgar Link	pending
R1.htm	Edgar Link	pending
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report.css	Edgar Link	pending
Show.js	Edgar Link	pending
tv477679_10q.htm	Edgar Link	pending
tv477679_ex31-1.htm	Edgar Link	pending
tv477679_ex31-2.htm	Edgar Link	pending
tv477679_ex32-1.htm	Edgar Link	pending

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ACURA PHARMACEUTICALS, INC Stock $acur

2017 Q3 Form 10-Q Financial Statement

#000114420417058390 Filed on November 13, 2017

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ACUR ACURA PHARMACEUTICALS, INC Stock $acur

2017 Q3 Form 10-Q Financial Statement

#000114420417058390 Filed on November 13, 2017

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ACUR
ACURA PHARMACEUTICALS, INC Stock $acur