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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/01/24 Opko Health, Inc. 10-K 12/31/23 122:18M RDG Filings/FA |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 3.72M
2: EX-21.0 Subsidiaries List HTML 36K
3: EX-23.1 Consent of Expert or Counsel HTML 35K
8: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 70K
Awarded Compensation
4: EX-31.1 Certification -- §302 - SOA'02 HTML 38K
5: EX-31.2 Certification -- §302 - SOA'02 HTML 38K
6: EX-32.1 Certification -- §906 - SOA'02 HTML 34K
7: EX-32.2 Certification -- §906 - SOA'02 HTML 34K
14: R1 Document And Entity Information HTML 103K
15: R2 Consolidated Balance Sheets HTML 149K
16: R3 Consolidated Balance Sheets (Parentheticals) HTML 40K
17: R4 Consolidated Statements of Operations HTML 118K
18: R5 Consolidated Statements of Comprehensive Income HTML 54K
(Loss)
19: R6 Consolidated Statements of Equity HTML 94K
20: R7 Consolidated Statements of Cash Flows HTML 159K
21: R8 Note 1 - Business and Organization HTML 45K
22: R9 Note 2 - Foreign Exchange Rates HTML 37K
23: R10 Note 3 - Summary of Significant Accounting HTML 83K
Policies
24: R11 Note 4 - Income (Loss) Per Share HTML 40K
25: R12 Note 5 - Acquisitions and Investments HTML 84K
26: R13 Note 6 - Composition of Certain Financial HTML 198K
Statement Captions
27: R14 Note 7 - Debt HTML 123K
28: R15 Note 8 - Shareholders' Equity HTML 44K
29: R16 Note 9 - Accumulated Other Comprehensive (Loss) HTML 44K
30: R17 Note 10 - Equity-based Compensation HTML 94K
31: R18 Note 11 - Income Taxes HTML 136K
32: R19 Note 12 - Related Party Transactions HTML 46K
33: R20 Note 13 - Employee Benefit Plans HTML 39K
34: R21 Note 14 - Commitments and Contingencies HTML 51K
35: R22 Note 15 - Revenue Recognition HTML 114K
36: R23 Note 16 - Strategic Alliances HTML 71K
37: R24 Note 17 - Leases HTML 76K
38: R25 Note 18 - Segments HTML 109K
39: R26 Note 19 - Fair Value Measurements HTML 122K
40: R27 Note 20 - Derivative Contracts HTML 51K
41: R28 Note 21 - Selected Quarterly Financial Data HTML 54K
(Unaudited)
42: R29 Note 22 - Subsequent Events HTML 48K
43: R30 Insider Trading Arrangements HTML 42K
44: R31 Schedule I - Condensed Financial Information of HTML 216K
Registrant
45: R32 Significant Accounting Policies (Policies) HTML 141K
46: R33 Note 5 - Acquisitions and Investments (Tables) HTML 69K
47: R34 Note 6 - Composition of Certain Financial HTML 202K
Statement Captions (Tables)
48: R35 Note 7 - Debt (Tables) HTML 99K
49: R36 Note 9 - Accumulated Other Comprehensive (Loss) HTML 42K
(Tables)
50: R37 Note 10 - Equity-based Compensation (Tables) HTML 87K
51: R38 Note 11 - Income Taxes (Tables) HTML 128K
52: R39 Note 15 - Revenue Recognition (Tables) HTML 89K
53: R40 Note 17 - Leases (Tables) HTML 74K
54: R41 Note 18 - Segments (Tables) HTML 108K
55: R42 Note 19 - Fair Value Measurements (Tables) HTML 120K
56: R43 Note 20 - Derivative Contracts (Tables) HTML 51K
57: R44 Note 21 - Selected Quarterly Financial Data HTML 54K
(Unaudited) (Tables)
58: R45 Schedule I - Condensed Financial Information of HTML 239K
Registrant (Tables)
59: R46 Note 1 - Business and Organization (Details HTML 60K
Textual)
60: R47 Note 2 - Foreign Exchange Rates (Details Textual) HTML 49K
61: R48 Note 3 - Summary of Significant Accounting HTML 154K
Policies (Details Textual)
62: R49 Note 4 - Income (Loss) Per Share (Details Textual) HTML 50K
63: R50 Note 5 - Acquisitions and Investments (Details HTML 206K
Textual)
64: R51 Note 5 - Acquisitions and Investments - Purchase HTML 55K
Price Allocation (Details)
65: R52 Note 5 - Acquisitions and Investments - Schedule HTML 51K
of Investments (Details)
66: R53 Note 5 - Acquisitions and Investments - Gains and HTML 39K
Losses on Equity Securities (Details)
67: R54 Note 6 - Composition of Certain Financial HTML 58K
Statement Captions (Details Textual)
68: R55 Note 6 - Composition of Certain Financial HTML 152K
Statement Captions - Schedule of Financial
Statement Information (Details)
69: R56 Note 6 - Composition of Certain Financial HTML 49K
Statement Captions - Summary of Allowance for
Doubtful Accounts, Inventory Reserve and Tax
Valuation Allowance (Details)
70: R57 Note 6 - Composition of Certain Financial HTML 82K
Statement Captions - Schedule of Goodwill
(Details)
71: R58 Note 7 - Debt (Details Textual) HTML 253K
72: R59 Note 7 - Debt - Schedule of Debt (Details) HTML 53K
73: R60 Note 7 - Debt - Schedule of Debt Instruments HTML 55K
(Details)
74: R61 Note 7 - Debt - Schedule of Line of Credit HTML 70K
Facilities (Details)
75: R62 Note 8 - Shareholders' Equity (Details Textual) HTML 57K
76: R63 Note 9 - Accumulated Other Comprehensive Loss - HTML 44K
Changed in Accumulated Other Comprehensive Loss
(Details)
77: R64 Note 10 - Equity-based Compensation (Details HTML 83K
Textual)
78: R65 Note 10 - Equity-based Compensation - Schedule of HTML 49K
Valuation Assumptions (Details)
79: R66 Note 10 - Equity-based Compensation - Summary of HTML 83K
Stock Option Activity (Details)
80: R67 Note 10 - Equity-based Compensation - Summary of HTML 51K
Restricted Stock Units (Details)
81: R68 Note 11 - Income Taxes (Details Textual) HTML 71K
82: R69 Note 11 - Income Taxes - Components of Income Tax HTML 58K
Expense (Details)
83: R70 Note 11 - Income Taxes - Schedule of Deferred Tax HTML 88K
Assets and Liabilities (Details)
84: R71 Note 11 - Income Taxes - Schedule of Unrecognized HTML 43K
Tax Benefits (Details)
85: R72 Note 11 - Income Taxes - Reconciliation of HTML 77K
Effective Income Tax Rate (Details)
86: R73 Note 11 - Income Taxes - Income Loss Before Income HTML 39K
Taxes (Details)
87: R74 Note 12 - Related Party Transactions (Details HTML 128K
Textual)
88: R75 Note 13 - Employee Benefit Plans (Details Textual) HTML 40K
89: R76 Note 14 - Commitments and Contingencies (Details HTML 60K
Textual)
90: R77 Note 15 - Revenue Recognition (Details Textual) HTML 79K
91: R78 Note 15 - Revenue Recognition - Composition of HTML 50K
Revenue From Services (Details)
92: R79 Note 15 - Revenue Recognition - Analysis of HTML 64K
Product Sales Allowances and Accruals (Details)
93: R80 Note 15 - Revenue Recognition - Changes in HTML 36K
Contractual Liabilities (Details)
94: R81 Note 16 - Strategic Alliances (Details Textual) HTML 162K
95: R82 Note 17 - Leases (Details Textual) HTML 50K
96: R83 Note 17 - Leases - Lease Balances (Details) HTML 58K
97: R84 Note 17 - Leases - Undiscounted Future Minimum HTML 70K
Lease Payments (Details)
98: R85 Note 17 - Leases - Supplemental Cash Flow HTML 40K
Information (Details)
99: R86 Note 18 - Segments (Details Textual) HTML 54K
100: R87 Note 18 - Segments - Operations by Segment HTML 94K
(Details)
101: R88 Note 18 - Segments - Assets by Segment (Details) HTML 51K
102: R89 Note 18 - Segments - Long-lived Assets by Segment HTML 38K
(Details)
103: R90 Note 19 - Fair Value Measurements (Details HTML 38K
Textual)
104: R91 Note 19 - Fair Value Measurements - Financial HTML 79K
Assets and Liabilities Measured on a Recurring
Basis (Details)
105: R92 Note 19 - Fair Value Measurements - Carrying Value HTML 43K
and Estimated Fair Value of Notes (Details)
106: R93 Note 19 - Fair Value Measurements - Reconciliation HTML 39K
of Level 3 Liabilities (Details)
107: R94 Note 20 - Derivative Contracts - Summary of Fair HTML 40K
Values and Presentation of Derivatives Financial
Instruments (Details)
108: R95 Note 20 - Derivative Contracts - Summary of Gains HTML 38K
and Losses Recorded (Details)
109: R96 Note 21 - Selected Quarterly Financial Data HTML 59K
(Unaudited) - Summary of Selected Quarterly
Financial Data (Details)
110: R97 Note 22 - Subsequent Events (Details Textual) HTML 109K
111: R98 Schedule I - Condensed Financial Information of HTML 376K
Registrant (Details Textual)
112: R99 Schedule I - Parent Company Condensed Balance HTML 151K
Sheets (Details)
113: R100 Schedule I - Parent Company Condensed Balance HTML 43K
Sheets (Details) (Parentheticals)
114: R101 Schedule I - Parent Company Condensed Statements HTML 113K
of Income (Details)
115: R102 Schedule I - Parent Company Condensed Statements HTML 58K
of Comprehensive Income (Details)
116: R103 Schedule I - Parent Company Condensed Statements HTML 143K
of Cash Flows (Details)
117: R104 Schedule I - Schedule of Debt Instruments HTML 51K
(Details)
119: XML IDEA XML File -- Filing Summary XML 231K
122: XML XBRL Instance -- opk20231231_10k_htm XML 4.71M
118: EXCEL IDEA Workbook of Financial Report Info XLSX 290K
10: EX-101.CAL XBRL Calculations -- opk-20231231_cal XML 352K
11: EX-101.DEF XBRL Definitions -- opk-20231231_def XML 3.02M
12: EX-101.LAB XBRL Labels -- opk-20231231_lab XML 2.05M
13: EX-101.PRE XBRL Presentations -- opk-20231231_pre XML 3.03M
9: EX-101.SCH XBRL Schema -- opk-20231231 XSD 345K
120: JSON XBRL Instance as JSON Data -- MetaLinks 814± 1.34M
121: ZIP XBRL Zipped Folder -- 0001437749-24-006285-xbrl Zip 769K
Exhibit 31.2
CERTIFICATIONS
I, Adam Logal, certify that:
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(1) |
I have reviewed this Annual Report on Form 10-K of OPKO Health, Inc.; |
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(2) |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
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(3) |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
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(4) |
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
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(a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
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(b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
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(c) |
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
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(d) |
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
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(5) |
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
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(a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
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(b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
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Date: March 1, 2024 |
/s/ Adam Logal |
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Senior Vice President, Chief Financial Officer, Chief Accounting Officer and Treasurer |