Tonix Pharmaceuticals Holding Corp. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

ASSET PURCHASE AGREEMENT WITH UPSHER-SMITH (Details Narrative)

ASSET PURCHASE AGREEMENT WITH UPSHER-SMITH (Details Narrative) - USD ($)	Jun. 30, 2023	Sep. 30, 2023
Business Acquisition [Line Items]
Goodwill		$ 965,000
Upsher-Smith Laboratories, LLC [Member]
Business Acquisition [Line Items]
Purchase price to be allocated	$ 26,522,000
Transition services monthly base fees, first six months	100,000
Transition services monthly base fees, months seven through nine	150,000
Transition services additional monthly fees	150,000
Closing cash consideration	23,500,000
Deferred payment liability	3,000,000
Goodwill	965,000
Rceivables collected	4,784,000
Liabilities paid	2,724,000
Net amount receivable	1,562,000
Upsher-Smith Laboratories, LLC [Member] \| Transition Services [Member]
Business Acquisition [Line Items]
Amount due for transition services agreement	$ 498,000
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member]
Business Acquisition [Line Items]
Earm-out payment percentage reduction upon entry of generic product	66.70%
Additional royalty percentage	3.00%
Additional royalty percentage for U.S. patent	3.00%
Additional royalty payment period	15 years
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 1 [Member]
Business Acquisition [Line Items]
Earm-out payment percentage	4.00%
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 1 [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 0
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 1 [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 30,000,000
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 2 [Member]
Business Acquisition [Line Items]
Earm-out payment percentage	7.00%
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 2 [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 30,000,000
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 2 [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 75,000,000
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 3 [Member]
Business Acquisition [Line Items]
Earm-out payment percentage	9.00%
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 3 [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 75,000,000
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 3 [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 100,000,000
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 4 [Member]
Business Acquisition [Line Items]
Earm-out payment percentage	12.00%
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 4 [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 100,000,000
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 4 [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 150,000,000
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 5 [Member]
Business Acquisition [Line Items]
Earm-out payment percentage	15.00%
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Earn-Out Range 5 [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 150,000,000
Upsher-Smith Laboratories, LLC [Member] \| Tosymra [Member] \| Sales Milestones [Member]
Business Acquisition [Line Items]
Maximum payment for sales milestones	$ 15,000,000
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member]
Business Acquisition [Line Items]
Earm-out payment percentage reduction upon entry of generic product	90.00%
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 1 [Member]
Business Acquisition [Line Items]
Earm-out payment percentage	3.00%
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 1 [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 0
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 1 [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 30,000,000
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 2 [Member]
Business Acquisition [Line Items]
Earm-out payment percentage	6.00%
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 2 [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 30,000,000
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 2 [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 75,000,000
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 3 [Member]
Business Acquisition [Line Items]
Earm-out payment percentage	12.00%
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 3 [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 75,000,000
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 3 [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 100,000,000
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 4 [Member]
Business Acquisition [Line Items]
Earm-out payment percentage	16.00%
Upsher-Smith Laboratories, LLC [Member] \| Zembrace Symtouch [Member] \| Earn-Out Range 4 [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Earm-out net sales	$ 100,000,000