Restructuring Activities and Other Inventory-Related Charges (Tables)

3 Months Ended

Mar. 31, 2025

Restructuring and Related Activities [Abstract]

Summary of Charges Related to Restructuring Activities by Type of Cost

The following tables summarize the charges related to restructuring activities by type of cost for the periods presented on the Company’s condensed consolidated statements of comprehensive income (loss):


	Three Months Ended March 31, 2025
	Severance and Employee-Related Costs			Facility and Other Exit Costs		Total
	(Amounts in thousands)
Cost of goods sold	$	78		$	536	$	614
Research and development		(57	)		867		810
Selling, general and administrative		(9	)		558		549
	$	12		$	1,961	$	1,973


	Three Months Ended March 31, 2024
	Severance and Employee-Related Costs		Accelerated Depreciation		Facility and Other Exit Costs		Total
	(Amounts in thousands)
Cost of goods sold	$	482	$	19	$	58	$	559
Research and development		165		—		—		165
Selling, general and administrative		699		—		—		699
	$	1,346	$	19	$	58	$	1,423

Summary of Activity Related to Restructuring Plan

Activity related to the Restructuring Plan for the three months ended March 31, 2025 was as follows (amounts in thousands):


	Restructuring Liability December 31, 2024		Restructuring Costs		Amounts Paid in 2025			Noncash Restructuring Items			Restructuring Liability March 31, 2025

Severance & employee-related costs	$	516	$	12	$	(395	)	$	(5	)	$	128
Facility and other exit costs		—		1,961		(208	)		(1,456	)		297
Total	$	516	$	1,973	$	(603	)	$	(1,461	)	$	425

REPLIGEN CORP 10-Q