0001051514-20-000057 | 10-Q | XBRL Viewer

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2020	Nov. 06, 2020
Cover [Abstract]
Entity Registrant Name	STRATA Skin Sciences, Inc.
Entity Central Index Key	0001051514
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		33,769,909
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Entity Address, State or Province	PA

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 11,063	$ 8,129
Restricted cash	7,397	7,500
Accounts receivable, net of allowance for doubtful accounts of $249 and $184, respectively	2,510	4,386
Inventories	3,502	3,027
Prepaid expenses and other current assets	464	513
Total current assets	24,936	23,555
Property and equipment, net	5,258	5,369
Operating lease right-of-use assets, net	1,072	1,314
Intangible assets, net	6,697	7,955
Goodwill	8,803	8,803
Other assets	298	347
Total assets	47,064	47,343
Current liabilities:
Note payable	7,275	7,275
Current portion of long-term debt	1,134	0
Accounts payable	3,488	1,880
Other accrued liabilities	4,558	5,134
Current portion of operating lease liabilities	361	313
Deferred revenues	1,864	2,832
Total current liabilities	18,680	17,434
Long-term liabilities:
Long-term debt, net	1,394	0
Deferred tax liability	207	0
Long-term operating lease liabilities, net	804	1,078
Other liabilities	52	178
Total liabilities	21,137	18,690
Commitments and contingencies (see Note 15)
Stockholders' equity:
Series C Convertible Preferred Stock, $.10 par value, 10,000,000 shares authorized; 0 and 2,103 shares issued and outstanding at September 30, 2020 and, December 31, 2019, respectively	0	1
Common Stock, $.001 par value, 150,000,000 shares authorized; 33,754,909 and 32,932,273 shares issued and outstanding at September 30, 2020 and, December 31, 2019, respectively	34	33
Additional paid-in capital	244,423	243,180
Accumulated deficit	(218,530)	(214,561)
Total stockholders' equity	25,927	28,653
Total liabilities and stockholders' equity	$ 47,064	$ 47,343

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Allowance for doubtful accounts	$ 249	$ 184
Stockholders' equity:
Series C Convertible Preferred Stock, par value (in dollars per share)	$ 0.10	$ 0.10
Series C Convertible Preferred Stock, shares authorized (in shares)	10,000,000	10,000,000
Series C Convertible Preferred Stock, shares issued (in shares)	0	2,103
Series C Convertible Preferred Stock, shares outstanding (in shares)	0	2,103
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	150,000,000	150,000,000
Common stock shares issued on exercise of options (in shares)	33,754,909	32,932,273
Common stock, shares outstanding (in shares)	33,754,909	32,932,273

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenues, net	$ 5,613	$ 7,480	$ 16,373	$ 22,688
Cost of revenues	2,383	2,855	6,780	8,544
Gross profit	3,230	4,625	9,593	14,144
Operating expenses:
Engineering and product development	411	249	950	788
Selling and marketing	2,051	2,887	6,446	8,911
General and administrative	1,929	2,218	5,921	7,398
Total operating expenses	4,391	5,354	13,317	17,097
Loss from operations	(1,161)	(729)	(3,724)	(2,953)
Other expense, net:
Interest expense, net	(21)	(153)	(38)	(433)
Other (expense) income, net	(21)	(153)	(38)	(433)
Loss before income taxes	(1,182)	(882)	(3,762)	(3,386)
Income tax (expense) benefit	(72)	22	(207)	111
Net loss	$ (1,254)	$ (860)	$ (3,969)	$ (3,275)
Loss per common share:
Basic (in dollars per share)	$ (0.04)	$ (0.03)	$ (0.12)	$ (0.10)
Diluted (in dollars per share)	$ (0.04)	$ (0.03)	$ (0.12)	$ (0.10)
Shares used in computing loss per common share:
Basic (in shares)	33,754,909	32,903,287	33,551,070	31,663,355
Diluted (in shares)	33,754,909	32,903,287	33,551,070	31,663,355
Loss per Series C Convertible Preferred share basic and diluted (in dollars per share)	$ 0	$ (9.58)	$ (43.73)	$ (36.14)
Shares used in computing loss per basic and diluted Series C Convertible Preferred shares (in shares)	0	2,103	491	5,412
Series C Convertible Preferred Shares [Member]
Other expense, net:
Loss attributable to each class	$ 0	$ (20)	$ (22)	$ (196)
Common Shares [Member]
Other expense, net:
Net loss	0	0
Loss attributable to each class	$ (1,254)	$ (840)	$ (3,947)	$ (3,079)

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Preferred Stock [Member] Convertible Preferred Stock - Series C [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Beginning balance at Dec. 31, 2018	$ 1	$ 30	$ 241,988	$ (210,771)	$ 31,248
Beginning balance (in shares) at Dec. 31, 2018	9,968	29,943,086
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	$ 0	323	0	323
Conversion of convertible preferred stock into common stock	$ 0	$ 1	(1)	0	0
Conversion of convertible preferred stock into common stock (in shares)	(3,090)	1,148,698
Exercise of stock options	$ 0	$ 0	0	0	0
Exercise of stock options (in shares)	0	28,824
Net loss	$ 0	$ 0	0	(1,333)	(1,333)
Ending balance at Mar. 31, 2019	$ 1	$ 31	242,310	(212,104)	30,238
Ending balance (in shares) at Mar. 31, 2019	6,878	31,120,608
Beginning balance at Dec. 31, 2018	$ 1	$ 30	241,988	(210,771)	31,248
Beginning balance (in shares) at Dec. 31, 2018	9,968	29,943,086
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(3,275)
Ending balance at Sep. 30, 2019	$ 1	$ 33	242,868	(214,046)	28,856
Ending balance (in shares) at Sep. 30, 2019	2,103	32,903,287
Beginning balance at Mar. 31, 2019	$ 1	$ 31	242,310	(212,104)	30,238
Beginning balance (in shares) at Mar. 31, 2019	6,878	31,120,608
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	$ 0	303	0	303
Conversion of convertible preferred stock into common stock	$ 0	$ 2	(2)	0	0
Conversion of convertible preferred stock into common stock (in shares)	(4,775)	1,775,093
Exercise of stock options	$ 0	$ 0	0	0	0
Exercise of stock options (in shares)	0	7,586
Net loss	$ 0	$ 0	0	(1,082)	(1,082)
Ending balance at Jun. 30, 2019	$ 1	$ 33	242,611	(213,186)	29,459
Ending balance (in shares) at Jun. 30, 2019	2,103	32,903,287
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	$ 0	257	0	257
Net loss	0	0	0	(860)	(860)
Ending balance at Sep. 30, 2019	$ 1	$ 33	242,868	(214,046)	28,856
Ending balance (in shares) at Sep. 30, 2019	2,103	32,903,287
Beginning balance at Dec. 31, 2019	$ 1	$ 33	243,180	(214,561)	28,653
Beginning balance (in shares) at Dec. 31, 2019	2,103	32,932,273
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	$ 0	430	0	430
Conversion of convertible preferred stock into common stock	$ (1)	$ 1	0	0	0
Conversion of convertible preferred stock into common stock (in shares)	(2,103)	782,089
Net loss	$ 0	$ 0	0	(1,035)	(1,035)
Ending balance at Mar. 31, 2020	$ 0	$ 34	243,610	(215,596)	28,048
Ending balance (in shares) at Mar. 31, 2020	0	33,714,362
Beginning balance at Dec. 31, 2019	$ 1	$ 33	243,180	(214,561)	28,653
Beginning balance (in shares) at Dec. 31, 2019	2,103	32,932,273
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(3,969)
Ending balance at Sep. 30, 2020	$ 0	$ 34	244,423	(218,530)	25,927
Ending balance (in shares) at Sep. 30, 2020	0	33,754,909
Beginning balance at Mar. 31, 2020	$ 0	$ 34	243,610	(215,596)	28,048
Beginning balance (in shares) at Mar. 31, 2020	0	33,714,362
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	$ 0	410	0	410
Issuance of restricted stock	$ 0	$ 0	0	0	0
Issuance of restricted stock (in shares)	0	40,547
Net loss	$ 0	$ 0	0	(1,680)	(1,680)
Ending balance at Jun. 30, 2020	$ 0	$ 34	244,020	(217,276)	26,778
Ending balance (in shares) at Jun. 30, 2020	0	33,754,909
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	$ 0	403	0	403
Net loss	0	0	0	(1,254)	(1,254)
Ending balance at Sep. 30, 2020	$ 0	$ 34	$ 244,423	$ (218,530)	$ 25,927
Ending balance (in shares) at Sep. 30, 2020	0	33,754,909

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash Flows From Operating Activities:
Net loss	$ (3,969)	$ (3,275)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	2,793	3,437
Amortization of right-of-use assets	242	240
Provision for doubtful accounts	65	9
Loss on disposal of property and equipment and lasers placed in service	23	29
Stock-based compensation	1,243	883
Deferred taxes	207	(111)
Amortization of debt discount	0	43
Amortization of deferred financing costs	0	64
Changes in operating assets and liabilities:
Accounts receivable	1,811	(261)
Inventories	(475)	(792)
Prepaid expenses and other assets	98	76
Accounts payable	1,608	233
Other accrued liabilities	(576)	437
Other liabilities	(126)	(61)
Operating lease liabilities	(226)	(219)
Deferred revenues	(968)	384
Net cash provided by operating activities	1,750	1,116
Cash Flows From Investing Activities:
Lasers placed-in-service	(1,430)	(1,370)
Purchases of property and equipment	(17)	(5)
Net cash used in investing activities	(1,447)	(1,375)
Cash Flows From Financing Activities:
Proceeds from note payable and long-term debt	2,528	0
Net cash provided by financing activities	2,528	0
Net increase (decrease) in cash and cash equivalents and restricted cash	2,831	(259)
Cash, cash equivalents and restricted cash, beginning of period	15,629	16,487
Cash, cash equivalents and restricted cash, end of period	18,460	16,228
Cash and cash equivalents	11,063	16,228
Restricted cash	7,397	0
Supplemental information of cash and non-cash transactions:
Cash paid for interest	157	604
Lease liabilities arising from obtaining right-of-use assets	$ 0	$ 1,632

The Company

9 Months Ended

Sep. 30, 2020

The Company [Abstract]

The Company

Note 1

The Company:

Background

STRATA Skin Sciences (the “Company”) is a medical technology company in Dermatology and Plastic Surgery dedicated to developing, commercializing and marketing innovative products for the treatment of dermatologic conditions. Its products include the XTRAC® excimer laser and VTRAC® lamp systems utilized in the treatment of psoriasis, vitiligo and various other skin conditions.

The XTRAC is an ultraviolet light excimer laser system utilized to treat psoriasis, vitiligo and other skin diseases. The XTRAC excimer laser system received clearance from the United States Food and Drug Administration (the “FDA”) in 2000. As of September 30, 2020, there were 813 XTRAC systems placed in dermatologists' offices in the United States under the Company's recurring revenue business model. The XTRAC systems deployed under the recurring revenue model generate revenue on a per procedure basis or include a fixed payment over an agreed upon period with a capped number of treatments, which if exceeded would incur additional fees. The per-procedure charge is inclusive of the use of the system and the services provided by the Company to the customer which includes system maintenance, and other services. The VTRAC Excimer Lamp system, offered in addition to the XTRAC system internationally, provides targeted therapeutic efficacy demonstrated by excimer technology with a lamp system.

In July 2019, the Company signed a direct distribution agreement with its Korean distributor for a combination of direct capital sales and recurring revenues for the country of South Korea. The current term is until July 2021 with up to three additional twelve-month terms, subject to certain conditions.

In the third quarter of 2020, the Company signed a direct distribution agreement with our Japanese distributor for a combination of direct capital sales and recurring revenue for the country of Japan. The term is for twelve months with up to four additional twelve-month terms subject to certain conditions.

In late 2019, there was an outbreak of a new strain of coronavirus (“COVID-19”) which appears to have originated from Wuhan, China. COVID-19 has since spread to over 100 countries, including every state in the United States. On March 11, 2020, the World Health Organization declared the COVID-19 outbreak a global pandemic and on March 13, 2020 the United States declared a national emergency with respect to COVID-19. The COVID-19 pandemic has negatively impacted the global economy, disrupted global supply chains, constrained work force participation and created significant volatility and disruption of financial markets. In addition, the pandemic lead to the suspension of elective procedures in the U.S. and to the temporary closure of many physician practices. The extent of the impact of the COVID-19 pandemic on the Company’s operational and financial performance, including its ability to execute its business strategies and initiatives in the expected time frames, will depend on future developments, including the duration and spread of the COVID-19 outbreak, continued restrictions on travel and transport and the continued impact on worldwide economic and geopolitical conditions, all of which are uncertain and cannot be predicted.

Domestically, as the procedures in which the Company’s devices are used are elective in nature; and as social distancing, travel restrictions, quarantines and other restrictions have become prevalent in the United States, this has had a negative impact on the Company’s recurring revenue model and its financial position and cash flow. The virus has disrupted the supply chain from China and other countries and the Company depends upon its supply chain to provide a steady source of components to manufacture and repair our devices.

To mitigate the impact of COVID-19 the Company has taken a variety of measures to ensure the availability and functioning of its critical infrastructure by implementing business continuity plans, and to promote the safety and security of its employees while complying with various government mandates, including work-from-home arrangements and social-distancing initiatives to reduce the transmission of COVID-19, such as providing face masks for employees at facilities significantly impacted and requiring on-site body temperature monitoring before entering certain facilities. In addition, the Company has created programs utilizing its direct to consumer advertising and call center to contact patients and partner clinics to restart the Company’s partners’ businesses. In order to conserve its cash in order to mitigate the on-going impact of the COVID-19 pandemic, the Company furloughed employees, reduced all discretionary spending, reduced all inventory purchases and delayed payments to vendors. Delayed payments to vendors were approximately $1,100 as of September 30, 2020. With the receipt of the PPP loan, the Company brought back most of its employees on a leave of absence. See Note 2 Liquidity for discussion on Company liquidity.

In the event our own employees are impacted through direct or ancillary contact with a person who has the virus, we may need to devise other methods of transacting business in our offices by working from home and or potentially ceasing operations for a period of time.

Basis of Presentation:

Principles of Consolidation

The condensed consolidated financial statements include the accounts of the Company and its wholly-owned, inactive subsidiary in India. All significant intercompany balances and transactions have been eliminated in consolidation.

Unaudited Interim Condensed Consolidated Financial Statements

The accompanying unaudited interim condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the United States Securities and Exchange Commission ("SEC") for interim financial reporting. These condensed consolidated statements are unaudited and, in the opinion of management, include all adjustments (consisting of normal recurring adjustments and accruals) necessary to fairly present the results of the interim periods. The condensed consolidated balance sheet at December 31, 2019, has been derived from the audited consolidated financial statements at that date. Operating results and cash flows for the three and nine months ended September 30, 2020 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2020 or any other future period. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) have been omitted in accordance with the rules and regulations for interim reporting of the SEC. These interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2019 (the “2019 Form 10-K”), and other forms filed with the SEC from time to time. Dollar amounts included herein are in thousands, except share, per share data and number of lasers.

Reclassifications

Certain reclassifications from the prior year presentation have been made to conform to the current year presentation. These reclassifications did not have a material impact on the Company’s equity, results of operations, or cash flows.

Significant Accounting Policies

The significant accounting policies used in preparation of these condensed consolidated financial statements are disclosed in our Annual Report on Form 10-K for the year ended December 31, 2019, and there have been no changes to the Company’s significant accounting policies during the nine months ended September 30, 2020.

Use of Estimates

The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect amounts reported of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting periods. Actual results could differ from those estimates and be based on events different from those assumptions. As of September 30, 2020, the more significant estimates include (1) revenue recognition, in regard to deferred revenues and the contract term and valuation allowances of accounts receivable, (2) the inputs used in the impairment analyses of goodwill, (3) the estimated useful lives of intangible assets and property and equipment, (4) the inputs used in determining the fair value of equity-based awards, (5) the valuation allowance related to deferred tax assets, (6) the inventory reserves, (7) state sales and use tax accruals and (8) warranty claims.

Additionally, the full impact of the COVID-19 outbreak is unknown and cannot be reasonably estimated. However, management has made appropriate accounting estimates on certain accounting matters, which include the allowance for doubtful accounts, inventory valuation, carrying value of the goodwill and other long-lived assets, based on the facts and circumstances available as of the reporting date. The Company’s future assessment of the magnitude and duration of the COVID-19 outbreak, as well as other factors, could result in material impacts to the Company’s financial statements in future reporting periods.

Fair Value Measurements

The Company measures and discloses fair value in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification 820, Fair Value Measurements and Disclosures (“ASC Topic 820”). ASC Topic 820 defines fair value, establishes a framework and gives guidance regarding the methods used for measuring fair value, and expands disclosures about fair value measurements. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions there exists a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value as follows:

•

Level 1 – unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date.

•

Level 2 – pricing inputs are other than quoted prices in active markets that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data.

•

Level 3 – pricing inputs are unobservable for the non-financial asset or liability and only used when there is little, if any, market activity for the non-financial asset or liability at the measurement date. The inputs into the determination of fair value require significant management judgment or estimation. Fair value is determined using comparable market transactions and other valuation methodologies, adjusted as appropriate for liquidity, credit, market and/or other risk factors.

This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.

The fair value of cash and cash equivalents and restricted cash are based on their respective demand value, which are equal to the carrying value. The carrying value of all short-term monetary assets and liabilities is estimated to be approximate to their fair value, due to the short-term nature of these instruments. As of September 30, 2020 and December 31, 2019, in evaluating the terms of the notes, the carrying value of the Company’s notes payable are estimated to approximate the fair value.

Earnings Per Share

The Company calculates loss per common share and Series C Convertible Preferred share in accordance with ASC 260, Earnings per Share. Under ASC 260, basic loss per common share and Series C Convertible Preferred share is calculated by dividing loss attributable to common shares and Series C Convertible Preferred shares by the weighted-average number of common shares and Series C Convertible Preferred shares outstanding during the reporting period and excludes dilution for potentially dilutive securities. Diluted loss per common share and Preferred Series C share gives effect to dilutive options, warrants and other potential common shares outstanding during the period.

No shares of the Company's Series C Convertible Preferred stock were outstanding as of September 30, 2020. These shares were subordinate to all other securities at the same subordination level as common stock, and they participated in all dividends and distributions declared or paid with respect to common stock of the Company, on an as-converted basis. Therefore, the Series C Convertible Preferred Shares met the definition of common stock under ASC 260. Earnings per share is presented for each class of security meeting the definition of common stock. The loss is allocated to each class of security meeting the definition of common stock based on their contractual terms.

The following table presents the calculation of basic and diluted loss per share by each class of security for the three and nine months ended September 30, 2020 and, 2019:

	Three Months Ended September 30, 2020					Nine Months Ended September 30, 2020
	Common Stock			Series C Convertible Preferred Stock		Common Stock			Series C Convertible Preferred Stock

Loss attributable to each class	$	(1,254	)	$	-	$	(3,947	)	$	(22	)

Weighted average number of shares outstanding during the period		33,754,909			-		33,551,070			491

Basic and Diluted loss per share	$	(0.04	)	$	-	$	(0.12	)	$	(43.73	)

	Three Months Ended September 30, 2019						Nine Months Ended September 30, 2019
	Common Stock			Series C Convertible Preferred Stock			Common Stock			Series C Convertible Preferred Stock

Loss attributable to each class	$	(840	)	$	(20	)	$	(3,079	)	$	(196	)

Weighted average number of shares outstanding during the period		32,903,287			2,105			31,663,355			5,412

Basic and Diluted loss per share	$	(0.03	)	$	(9.58	)	$	(0.10	)	$	(36.14	)

The Company considered its Series C Convertible Preferred Stock to be participating securities in the presentation of earnings per share. For the three and nine months ended September 30, 2020 and 2019, diluted loss per common share and Series C Convertible Preferred Stock share is equal to the basic loss per common share and Series C Convertible Preferred Stock share, respectively, since all potentially dilutive securities are anti-dilutive.

The following table sets forth the weighted average of potential common stock equivalents outstanding during the three and nine months ended September 30, 2020, and 2019, that have been excluded from the loss per share calculation as their inclusion would have been anti-dilutive:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Common stock purchase warrants		149,901		1,073,319		530,923		1,776,216
Restricted stock units		119,330		120,773		149,637		123,675
Common stock options		4,908,038		4,033,038		4,908,038		4,178,663
Total		5,177,269		5,227,130		5,588,598		6,078,554

Accounting Pronouncements Recently Adopted

In January 2017, the FASB issued Accounting Standards Update (ASU) 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The new guidance eliminated Step 2 from the goodwill impairment test, which was required in computing the implied fair value of goodwill. Instead, under the new amendments, an entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. If applicable, an entity should consider income tax effects from any tax-deductible goodwill on the carrying amount of the reporting unit when measuring the

goodwill impairment loss. The amendments in this guidance are effective for public business entities for annual and interim goodwill impairment tests performed in fiscal years beginning after December 15, 2019 with early adoption permitted after January 1, 2017. The adoption of ASU No. 2017-04 on January 1, 2020 did not have an impact on the Company’s condensed consolidated financial statements.

In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820) – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement. The new guidance improves and clarifies the fair value measurement disclosure requirement of ASC 820. The new disclosure requirements include the changes in unrealized gains or losses included in other comprehensive income for recurring Level 3 fair value measurement held at the end of the reporting period and the explicit requirement to disclose the range and weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. The other provisions of ASU 2018-13 also include eliminated and modified disclosure requirements. The guidance is effective for fiscal years beginning after December 15, 2019, with early adoption permitted, including in an interim period for which financial statements have not been issued or made available for issuance. The adoption of ASU No. 2018-13 on January 1, 2020 did not have a material effect on the Company’s condensed consolidated financial statements.

Recent Accounting Pronouncements Not Yet Adopted

In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. ASU 2019-12 eliminated certain exceptions and changed guidance on other matters. The exceptions relate to the allocation of income taxes in separate company financial statements, tax accounting for equity method investments and accounting for income taxes when the interim period year-to-date loss exceeds the anticipated full year loss. Changes relate to the accounting for franchise taxes that are income-based and non-income-based, determining if a step up in tax basis is part of a business combination or if it is a separate transaction, when enacted tax law changes should be included in the annual effective tax rate computation, and the allocation of taxes in separate company condensed financial statements to a legal entity that is not subject to income tax. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. The Company is currently evaluating the potential impact but does not believe there will be an impact of the adoption of this standard on its results of operations, financial position and cash flows and related disclosures.

In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)” (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. The ASU’s amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2020-06 will have on its financial statements.

Liquidity	9 Months Ended
Liquidity	Sep. 30, 2020
Liquidity [Abstract]
Liquidity	Note 2 Liquidity The Company has been negatively impacted by the COVID-19 pandemic, has historically experienced recurring losses and has been dependent on raising capital from the sale of securities in order to continue to operate and meet the Company’s obligations in the ordinary course of business. Since the equity financing in May 2018 and the change in management, and prior to COVID, the Company has improved revenues, gross profit, generated positive cash flow from operations, refinanced its debt at a lower interest rate and received cash proceeds from the PPP loan and the EIDL loan (defined in Note 9 below). Management believes that the Company’s cash and cash equivalents, combined with the anticipated revenues from the sale or use of the Company’s products and the proceeds from the PPP loan and the EIDL loan, will be sufficient to satisfy our working capital needs, capital asset purchases, outstanding commitments and other liquidity requirements associated with our existing operations through the next 12 months following the date of the issuance of these unaudited condensed consolidated financial statements. However, the negative impact of the COVID-19 outbreak on the financial markets could interfere with our ability to access financing and to access it on favorable terms, if at all.

Revenue Recognition

9 Months Ended

Sep. 30, 2020

Revenue Recognition [Abstract]

Revenue Recognition

Note 3

Revenue Recognition

In the Dermatology Recurring Procedures Segment the Company has two types of arrangements for its phototherapy treatment equipment as follows: (i) the Company places its lasers in a physician’s office at no charge to the physician, and generally charges the physician a fee for an agreed upon number of treatments; or (ii) the Company places its lasers in a physician’s office and charges the physician a fixed fee for a specified period of time, not to exceed an agreed upon number of treatments; if that number is exceeded additional fees will have to be paid.

For the purposes of U.S. GAAP only, these two types of arrangements are treated under the guidance of ASC 842, Leases. While these arrangements are not contractually operating leases, since the Company sells the physician access codes in order to operate the treatment equipment, these arrangements are similar to operating leases for accounting purposes, since the Company provides the customers limited rights to use the treatment equipment and the treatment equipment resides in the physician’s office and the Company may exercise the right to remove the equipment upon notice, under certain circumstances, while the physician controls the utility and output of such equipment during the term of the arrangement as it pertains to the use of access codes to treat the patients. The terms of the domestic arrangements are generally 36 months with automatic one-year renewals and include a termination clause that can be affected at any time by either party with 30 to 60-day notice. Amounts paid are generally non-refundable. For the first type of arrangement, sales of access codes are considered variable treatment code payments and are recognized as revenue over the estimated usage period of the agreed upon number of treatments. For the second type of arrangement, customers purchase access codes and revenue is recognized ratably on a straight-line basis as the lasers are being used over the term period specified in the agreement. Variable treatment code payments that will be paid only if the customer exceeds the agreed upon number of treatments are recognized only when such treatments are being exceeded and used. Internationally, through its distributors, the Company sells access codes for a fixed amount on a monthly basis to end user customers and the terms are generally 48 months, with termination in the event of the customers’ failure to remit payments timely, and include a potential buy-out at the end of the term of the contract. Currently, this is the only foreign recurring revenue. Pre-paid amounts are recorded in deferred revenue and recognized as revenue over the lease term in the patterns described above. Under both methods, pricing is fixed with the customer. With respect to lease and non-lease components, the Company adopted the practical expedient to account for the arrangement as a single lease component.

In the Dermatology Procedures Equipment segment the Company sells its products internationally through distributors and domestically, directly to a physician. For the product sales, the Company recognizes revenues when control of the promised products is transferred to either the Company's distributors or end-user customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those products (the transaction price). Control transfers to the customer at a point in time. To indicate the transfer of control, the Company must have a present right to payment and legal title must have passed to the customer. The Company ships most of its products FOB shipping point, and as such, the Company primarily transfers control and records revenue upon shipment. From time to time the Company will grant certain customers, for example governmental customers, FOB destination terms, and the transfer of control for revenue recognition occurs upon receipt. The Company has elected to recognize the cost of freight and shipping activities as fulfillment costs. Amounts billed to customers for shipping and handling are included as part of the transaction price and recognized as revenue when control of the underlying goods are transferred to the customer. The related shipping and freight charges incurred by the Company are included in cost of revenues.

Remaining performance obligations related to ASC 606 represent the aggregate transaction price allocated to performance obligations with an original contract term greater than one year, which are fully or partially unsatisfied at the end of the period. Remaining performance obligations include the potential obligation to perform under extended warranties but excludes any equipment accounted for as leases. As of September 30, 2020, the aggregate amount of the transaction price allocated to remaining performance obligations was $162, and the Company expects to recognize $139 of the remaining performance obligations within one year and the remainder over one to three years. Contract assets primarily relate to the Company’s rights to consideration for work completed in relation to its services performed but not billed at the reporting date. The contract assets are transferred to receivables when the rights become unconditional. Currently, the Company does not have any contract assets which have not transferred to a receivable. Contract liabilities primarily relate to extended warranties where the Company has received payments, but has not yet satisfied the related performance obligations. The allocations of the transaction price are based on the price of stand-alone warranty contracts sold in the ordinary course of business. The advance consideration received from customers for the warranty services is a contract liability that is recognized ratably over the warranty period. As of September 30, 2020, the $139 of short-term contract liabilities is presented as deferred revenues and the $23 of long-term contract liabilities is presented within Other Liabilities on the Condensed Consolidated Balance Sheet. For the three and nine months ended September 30, 2020, the Company recognized $52 and $162, respectively, as revenue from amounts classified as contract liabilities (i.e. deferred revenues) as of December 31, 2019.

With respect to contract acquisition costs, the Company applied the practical expedient and expenses these costs immediately.

The Company records co-pay reimbursements made to patients receiving laser treatments as a reduction of revenue. For the three and nine months ended September 30, 2020 and 2019, the Company recorded such reimbursements in the amounts of $160 and $414, and $213 and $545 respectively.

The following tables present the Company’s revenue disaggregated by geographical region for the three and nine months ended September 30, 2020 and 2019, respectively. Domestic refers to revenue from customers based in the United States, and substantially all foreign revenue is derived from dermatology procedures equipment sales to the Company’s international master distributor for physicians based primarily in Asia and recurring revenue from our distributor in Korea.

	Three Months Ended September 30, 2020
	Dermatology Recurring Procedures		Dermatology Procedures Equipment		TOTAL
Domestic	$	3,690	$	261	$	3,951
Foreign		145		1,517		1,662
Total	$	3,835	$	1,778	$	5,613

	Nine Months Ended September 30, 2020
	Dermatology Recurring Procedures		Dermatology Procedures Equipment		TOTAL
Domestic	$	11,957	$	701	$	12,658
Foreign		375		3,340		3,715
Total	$	12,332	$	4,041	$	16,373

	Three Months Ended September 30, 2019
	Dermatology Recurring Procedures		Dermatology Procedures Equipment		TOTAL
Domestic	$	5,991	$	241	$	6,232
Foreign		-		1,248		1,248
Total	$	5,991	$	1,489	$	7,480

	Nine Months Ended September 30, 2019
	Dermatology Recurring Procedures		Dermatology Procedures Equipment		TOTAL
Domestic	$	17,142	$	943	$	18,085
Foreign		-		4,603		4,603
Total	$	17,142	$	5,546	$	22,688

The following table summarizes the Company’s expected future undiscounted fixed treatment code payments from international recurring revenue customers as of September 30,

Remaining 2020	$	148
2021		618
2022		618
2023		551
2024		267
Thereafter		2
Total	$	2,204

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

+ Details

Inventories

9 Months Ended

Sep. 30, 2020

Inventories [Abstract]

Inventories

Note 4

Inventories:

Inventories consist of:

	September 30, 2020		December 31, 2019
Raw materials and work-in-process	$	3,071	$	2,651
Finished goods		431		376
Total inventories	$	3,502	$	3,027

Work-in-process is immaterial, given the Company’s typically short manufacturing cycle, and therefore is disclosed in conjunction with raw materials.

Property and Equipment, net

9 Months Ended

Sep. 30, 2020

Property and Equipment, net [Abstract]

Property and Equipment, net

Note 5

Property and Equipment, net:

Property and equipment consist of:

	September 30, 2020			December 31, 2019
Lasers placed-in-service	$	22,239		$	20,925
Equipment, computer hardware and software		146			146
Furniture and fixtures		234			234
Leasehold improvements		43			26
		22,662			21,331
Accumulated depreciation and amortization		(17,404	)		(15,962	)
Property and equipment, net	$	5,258		$	5,369

Depreciation and related amortization expense was $454 and $1,535 and $637 and $2,079, respectively for the three and nine months ended September 30, 2020 and 2019, respectively.

Intangible Assets, net

9 Months Ended

Sep. 30, 2020

Intangible Assets, net [Abstract]

Intangible Assets, net

Note 6

Intangible Assets, net:

Set forth below is a detailed listing of definite-lived intangible assets as of September 30, 2020:

	Balance		Accumulated Amortization			Intangible assets, net
Core technology	$	5,700	$	(2,993	)	$	2,707
Product technology		2,000		(2,000	)		-
Customer relationships		6,900		(3,623	)		3,277
Tradenames		1,500		(787	)		713
	$	16,100	$	(9,403	)	$	6,697

Related amortization expense was $353 and $1,258 and $453 and $1,358 for the three and nine months ended September 30, 2020 and 2019, respectively.

Definite-lived intangible assets are tested for impairment when events or changes in circumstances indicate that the carrying value of the asset group may not be recoverable. The Company recognizes an impairment loss when and to the extent that the recoverable amount of an asset group is less than its carrying value. There were no impairment charges for the three and nine months ended September 30, 2020.

Estimated amortization expense for the above amortizable intangible assets for future periods is as follows:

Remaining 2020	$	352
2021		1,410
2022		1,410
2023		1,410
2024		1,410
2025		705
Total	$	6,697

Other Accrued Liabilities

9 Months Ended

Sep. 30, 2020

Other Accrued Liabilities [Abstract]

Other Accrued Liabilities

Note 7

Other Accrued Liabilities:

Other accrued liabilities consist of:

	September 30, 2020		December 31, 2019

Accrued warranty, current	$	107	$	170
Accrued compensation, including commissions and vacation		780		1,193
Accrued state sales, use and other taxes		3,094		3,193
Accrued professional fees and other accrued liabilities		577		578
Total other accrued liabilities	$	4,558	$	5,134

Accrued State Sales and Use Tax

In the ordinary course of business, the Company is subject to audits performed by state taxing authorities. These actions and proceedings are generally based on the position that the arrangements entered into by the Company are subject to sales and use tax rather than exempt from tax under applicable law. The Company uses estimates when accruing its sales and use tax liability and all of the Company’s tax positions are subject to audit. One state has assessed the Company an amount of $801 for the period from March 2014 through August 2017. The Company has declined an informal offer to settle at a substantially lower amount and is currently in that jurisdiction’s administrative process of appeal. In November 2020, the Company received an additional assessment from the same jurisdiction from September 2017 through February 2020 in the amount of $683 including tax, interest and penalties. A second jurisdiction has made an assessment of $720 from June 2015 through March 2018 plus interest of $171 through April 2020. The Company is currently also in that jurisdiction’s administrative process of appeal. If there is a determination that the true object of the Company’s recurring revenue model is not exempt from sales taxes and is not equivalent to prescription medicine or the Company does not have other defenses where the Company does not prevail, the Company may be subject to sales taxes in those particular states for previous years and in the future, plus potential interest and penalties for failure to pay such taxes.

The Company believes its state sales and use tax accruals have properly recognized such that if the Company’s arrangements with customers are deemed more likely than not that the Company would not be exempt from sales tax in a particular state the basis for measurement of the state sales and use tax is calculated in accordance with ASC 405, Liabilities, as a transaction tax. If and when the Company is successful in defending itself or in settling the sales tax obligation for a lesser amount, the reversal of this liability is to be recorded in the period the settlement is reached. However, the precise scope, timing and time period at issue, as well as the final outcome of any audit and actual settlement remains uncertain.

The Company records state sales tax collected and remitted for its customers on equipment sales on a net basis, excluded from revenue. The Company’s sales tax expense that is not presently being collected and remitted for the recurring revenue business are recorded in general and administrative expenses on the condensed consolidated statements of operations.

Accrued Warranty Costs

The Company offers a standard warranty on product sales, generally for a one to two-year period, however, the Company has offered longer warranty periods, ranging from three to four years, in order to meet competition or meet customer demands. The Company provides for the estimated cost of the future warranty claims on the date the product is sold. Total accrued warranty is included in other accrued liabilities and other liabilities on the condensed consolidated balance sheet. The activity in the warranty accrual during the three and nine months ended September 30, 2020 and 2019, is summarized as follows:

	Three Months Ended, September 30,						Nine Months Ended, September 30,
	2020			2019			2020			2019
Accrual at beginning of period	$	139		$	291		$	232		$	238
Additions charged to warranty expense		37			26			46			169
Expiring warranties/claimed satisfied		(41	)		(61	)		(143	)		(151	)
Total		135			256			135			256
Less: current portion		(107	)		(179	)		(107	)		(179	)
Total long-term accrued warranty costs	$	28		$	77		$	28		$	77

Notes Payable	9 Months Ended
Notes Payable	Sep. 30, 2020
Notes Payable [Abstract]
Notes Payable	Note 8 Notes Payable On December 30, 2019, the Company closed on a $7,275 loan with a commercial bank pursuant to a one-year Fixed Rate – Term Promissory Note (the “Note”). The Company's obligations under the Note are secured by an Assignment and Pledge of Time Deposit (the “Agreement”), under which the Company has pledged to the commercial bank the proceeds of a time deposit account in the amount of the Note and recorded the time deposit and accrued interest as restricted cash on the balance sheet. The principal is due on December 30, 2020 with no penalties for prepayments. The interest rate is fixed at 2.79%. The secured time deposit has a fixed interest rate of 1.79%. The Company concurrently fully repaid (including payment of termination and exit fees) its then existing long-term debt credit facility with MidCap Financial Trust (“MidCap”). The transaction was accounted for as a debt extinguishment.

Long-term Debt

9 Months Ended

Sep. 30, 2020

Long-term Debt [Abstract]

Long-term Debt

Note 9

Long-term Debt:

The following summarizes the Company’s long-term debt:

	September 30, 2020
Term notes		2,528
Less: current portion		(1,134	)
Total long-term debt	$	1,394

Term-Note Credit Facility

On December 30, 2015, the Company entered into a $12,000 credit facility pursuant to a Credit and Security Agreement (the "Credit Agreement") and related financing documents with MidCap and the lenders listed therein. Under the Credit Agreement, the credit facility could be drawn down in two tranches, the first of which was drawn for $10,500 on December 30, 2015. The second tranche was drawn for $1,500 on January 29, 2016. The maturity date of the credit facility was December 1, 2020. The Company's obligations under the credit facility were secured by a first priority lien on all the Company's assets. This credit facility had an interest rate of one-month LIBOR plus 8.25% and included both financial and non-financial covenants, including a minimum net revenue covenant. On November 10, 2017, the minimum net revenue covenant was amended prospectively and there was an increase in the exit fee. Additionally, on November 10, 2017, the Company entered into an amendment to modify the principal payments, including a period of six months where there were no principal payments due.

On March 26, 2018, the Company entered into a Third Amendment to the Credit Agreement with MidCap. For the period beginning on the closing date of the loan and ending on January 31, 2018, the gross revenue in accordance with U.S. GAAP for the twelve-month period ending on the last day of the most recently completed calendar month was amended to be less than the minimum amount on the Covenant Schedule, as defined in the Credit Agreement. This amendment waived the event of default related to the revenue covenant for the period ending February 2018. This amendment also amended the monthly net revenue covenant.

On May 29, 2018, the Company entered into a Fourth Amendment to Credit Agreement (the “Amendment”), pursuant to which the Company repaid $3,000 in principal of then existing $10,571 credit facility. The terms of the credit facility were amended to impose less restrictive covenants and lower prepayment fees for the Company and extended the maturity date to May 2022. The Amendment modified the principal payments including a period of 18 months where there were no principal payments due. Principal payments beginning December 2019 were $252 plus interest per month. The interest rate on the credit facility was one-month LIBOR plus 7.25%. The Company was in compliance with all covenants as of December 31, 2018. On April 30, July 15, August 26, and October 15, 2019, the Company received waivers from MidCap, as administrative agent for the lenders who were party to the Credit Agreement, wherein the lenders waived the Company’s compliance with the obligation to deliver audited financial statements within 120 days of year-end, pursuant to the Credit Agreement. The waivers were effective through November 7, 2019. The Company delivered the audited financial statements on or about October 29, 2019 to cure the event of default.

These amendments had been accounted for as debt modifications, as the present value of the cash flows changed by less than 10%.

All borrowings under the Credit Agreement were fully repaid in connection with the proceeds from a Fixed Rate-Promissory Note on December 30, 2019.

On April 22, 2020, the Company closed a loan of $2,028 (the “PPP loan”) from a commercial bank, pursuant to the Paycheck Protection Program (“PPP”) administered by the Small Business Administration (the “SBA”) pursuant to the CARES Act. The PPP loan matures on May 1, 2022 and bears an interest rate of 1% per annum. Payments of principal and interest of any unforgiven balance commence December 1, 2020. Under the Paycheck Protection Program Flexibility Act of 2020 (the “PPP Flexibility Act”), (i) the first payment date for the PPP loan will be the earlier of (a) 10 months after the end of the “covered period” (as determined under the PPP) or (b) the date the bank receives a remittance of the forgiven amount from the SBA, and (ii) the PPP loan’s maturity is extended to five years (from 2 years).

All or a portion of the PPP loan may be forgiven by the lender upon application by the Company beginning 60 days after loan approval and upon documentation of expenditures in accordance with the requirements set forth by the SBA pursuant to the CARES Act. Under the CARES Act, loan forgiveness is available for the sum of documented payroll costs, covered rent payments, covered mortgage interest and covered utilities at either; the Company’s election, the eight-week period or twenty-four week period beginning on the date of disbursement of proceeds from the PPP loan. For purposes of the CARES Act, payroll costs exclude compensation of an individual employee in excess of $100, prorated annually. Not more than 40% of the forgiven amount may be for non-payroll costs. Forgiveness is reduced, under certain circumstances, if full-time headcount declines or if salaries and wages for employees with salaries of $100 or less annually are reduced. In the event the PPP loan, or any portion thereof, is forgiven pursuant to the PPP, the amount forgiven is applied to outstanding principal. The balance of the loan at September 30, 2020 was $2,028.

On May 22, 2020, the Company executed the standard loan documents required for securing a loan (the “EIDL Loan”) from the SBA under its Economic Injury Disaster Loan (“EIDL”) assistance program in light of the impact of the COVID-19 pandemic on the Company’s business. The principal amount of the EIDL Loan is up to $500, with proceeds to be used for working capital purposes and is collateralized by all the Company’s assets. On June 12, 2020, the Company received these funds from the SBA. Interest accrues at the rate of 3.75% per annum. Installment payments, including principal and interest, are due monthly beginning March 26, 2021 (twelve months from the date of the promissory note) in the amount of $2. The balance of principal and interest is payable over the next thirty years from the date of the promissory note. There are no penalties for prepayment. Based upon guidance issued by the SBA on June 19, 2020, the EIDL Loan is not required to be refinanced by the PPP loan. The balance of the loan at September 30, 2020 was $500.

Warrants

9 Months Ended

Sep. 30, 2020

Warrants [Abstract]

Warrants

Note 10

Warrants:

The Company accounts for warrants that require net cash settlement upon change of control of the Company as liabilities instead of equity. During the nine months ended September 30, 2020, warrants to purchase 600,000 shares of common stock with an exercise price of $3.75 expired. No warrants expired during the three months ended September 30, 2020. During the nine months ended September 30, 2019, warrants to purchase 265,947 and 137,143 shares of common stock each with an exercise price of $3.75 per share were accounted for as derivatives. These warrants expired on February 5, 2019 and April 30, 2019, respectively. These derivatives had de minimus fair values and there was no change in fair value for the three and nine months ended September 30, 2019.

Outstanding common stock warrants at September 30, 2020 consist of the following:

Issue Date	Expiration Date	Total Warrants		Exercise Price
December 30, 2015	December 30, 2020		130,089	$	5.65
January 29, 2016	January 29, 2021		19,812	$	5.30
			149,901

Stock-based Compensation	9 Months Ended
Stock-based Compensation	Sep. 30, 2020
Stock-based Compensation [Abstract]
Stock-based Compensation	Note 11 Stock-based Compensation: As of September 30, 2020, the Company had options to purchase 4,908,038 shares of common stock outstanding with a weighted-average exercise price of $1.90. As of September 30, 2020, options to purchase 3,036,183 shares are vested and exercisable. There are 441,774 shares remaining available for issuance in the form of future equity awards as of September 30, 2020. There were 119,330 restricted stock units outstanding as of September 30, 2020 and during the nine months ended September 30, 2020, the Company issued 40,547 shares related to restricted stock units. Stock-based compensation expense, which is included in general and administrative expense, for the three and nine months ended September 30, 2020 and 2019, was $403 and $1,243, and $257 and $883, respectively. As of September 30, 2020, there was $1,607 in unrecognized compensation expense, which will be recognized over a weighted average period of 0.91 years.

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2020
Income Taxes [Abstract]
Income Taxes	Note 12 Income Taxes: The Company accounts for income taxes using the asset and liability method for deferred income taxes. The provision for income taxes includes federal, state and local income taxes currently payable and deferred taxes resulting from temporary differences between the financial statement and tax bases of assets and liabilities. Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. Income tax expense of $72 and $207 and benefits of $22 and $111 for the three and nine months ended September 30, 2020 and 2019, respectively, was comprised primarily of changes in deferred tax liability related to goodwill. Goodwill is an amortizing asset according to tax regulations. The CARES Act, among other things contains numerous income tax provisions. Some of these tax provisions are expected to be effective retroactively for years ending before the date of enactment. The Company analyzed the impact of the CARES Act and does not foresee a significant impact on its condensed consolidated financial position, results of operations, effective tax rate and cash flows. The Company has experienced certain ownership changes, which under the provisions of Section 382 of the Internal Revenue Code of 1986, as amended, result in annual limitations on the Company's ability to utilize its net operating losses in the future. The February 2014, July 2014, June 2015 and May 2018 equity raises by the Company will limit the annual use of these net operating loss carryforwards. Although the Company has not performed a Section 382 study, any limitation of its pre-change net operating loss carryforwards that would result in a reduction of its deferred tax asset would also have an equal and offsetting adjustment to the valuation allowance.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Business Segments

9 Months Ended

Sep. 30, 2020

Business Segments [Abstract]

Business Segments

Note 13

Business Segments:

The Company has organized its business into two operating segments to present its organization based upon the Company’s management structure, products and services offered, markets served and types of customers, as follows: The Dermatology Recurring Procedures segment derives its revenues from the usage of its equipment by dermatologists to perform XTRAC procedures. The Dermatology Procedures Equipment segment generates revenues from the sale of equipment, such as lasers and lamp products. Management reviews financial information presented on an operating segment basis for the purposes of making certain operating decisions and assessing financial performance.

Unallocated operating expenses include costs that are not specific to a particular segment but are general to the group; included are expenses incurred for administrative and accounting staff, general liability and other insurance, professional fees and other similar corporate expenses. Interest expense and other income (expense), net, are also not allocated to the operating segments.

The following tables reflect results of operations from our business segments for the periods indicated below:

Three Months Ended September 30, 2020

	Dermatology Recurring Procedures			Dermatology Procedures Equipment			TOTAL
Revenues	$	3,835		$	1,778		$	5,613
Costs of revenues		1,368			1,015			2,383
Gross profit		2,467			763			3,230
Gross profit %		64.3	%		42.9	%		57.5	%
Allocated operating expenses:
Engineering and product development		329			82			411
Selling and marketing		1,883			168			2,051
Unallocated operating expenses		-			-			1,929
		2,212			250			4,391
Income (loss) from operations		255			513			(1,161	)
Interest expense, net		-			-			(21	)
Income (loss) before income taxes	$	255		$	513		$	(1,182	)

Nine Months Ended September 30, 2020

	Dermatology Recurring Procedures			Dermatology Procedures Equipment			TOTAL
Revenues	$	12,332		$	4,041		$	16,373
Costs of revenues		4,534			2,246			6,780
Gross profit		7,798			1,795			9,593
Gross profit %		63.2	%		44.4	%		58.6	%
Allocated operating expenses:
Engineering and product development		828			122			950
Selling and marketing		6,021			425			6,446
Unallocated operating expenses		-			-			5,921
		6,849			547			13,317
Income (loss) from operations		949			1,248			(3,724	)
Interest expense, net		-			-			(38	)
Income (loss) before income taxes	$	949		$	1,248		$	(3,762	)

Three Months Ended September 30, 2019

	Dermatology Recurring Procedures			Dermatology Procedures Equipment			TOTAL
Revenues	$	5,991		$	1,489		$	7,480
Costs of revenues		1,966			889			2,855
Gross profit		4,025			600			4,625
Gross profit %		67.2	%		40.3	%		61.8	%
Allocated operating expenses:
Engineering and product development		226			23			249
Selling and marketing		2,762			125			2,887
Unallocated operating expenses		-			-			2,218
		2,988			148			5,354
Income (loss) from operations		1,037			452			(729	)
Interest expense, net		-			-			(153	)
Income (loss) before income taxes	$	1,037		$	452		$	(882	)

Nine Months Ended September 30, 2019

	Dermatology Recurring Procedures			Dermatology Procedures Equipment			TOTAL
Revenues	$	17,142		$	5,546		$	22,688
Costs of revenues		5,492			3,052			8,544
Gross profit		11,650			2,494			14,144
Gross profit %		68.0	%		45.0	%		62.3	%
Allocated operating expenses:
Engineering and product development		666			122			788
Selling and marketing		8,301			610			8,911
Unallocated operating expenses		-			-			7,398
		8,967			732			17,097
Income (loss) from operations		2,683			1,762			(2,953	)
Interest expense, net		-			-			(433	)
Income (loss) before income taxes	$	2,683		$	1,762		$	(3,386	)

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Name Accounting Standards Codification
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+ Details

Significant Customer Concentration	9 Months Ended
Significant Customer Concentration	Sep. 30, 2020
Significant Customer Concentration [Abstract]
Significant Customer Concentration	Note 14 Significant Customer Concentration: For the three and nine months ended September 30, 2020, revenues from the Company’s international master distributor were $846 and $2,149, or 15.1% and 13.1%, respectively, of total revenue for such period. For the three months ended September 30, 2020, revenues from another distributor were $632 or 11.3% of total revenue for the period. For the three and nine months ended September 30, 2019, revenues from sales to the Company’s international master distributor were $1,050 and $4,407, or 14% and 19%, respectively, of total revenues for such period. No other customer represented more than 10% of total company revenues for the three and nine months ended September 30, 2020 and 2019. No customer represented more than 10% of total accounts receivable as of September 30, 2020.

Commitments

9 Months Ended

Sep. 30, 2020

Commitments [Abstract]

Commitments

Note 15

Commitments:

Leases

The Company recognizes right-of-use assets (“ROU assets”) and operating lease liabilities when it obtains the right to control an asset under a leasing arrangement with an initial term greater than twelve months. The Company adopted the short-term accounting election for leases with a duration of less than one year. The Company leases its facilities and certain IT and office equipment under non-cancellable operating leases. All of the Company's leasing arrangements are classified as operating leases with remaining lease terms ranging from 1 to 5 years, and one facility lease has a renewal option for two years. Renewal options have been excluded from the determination of the lease term as they are not reasonably certain of exercise. The Company entered into an addendum with FR National Life, LLC for the Carlsbad facility. The extension began on October 1, 2019 for five years and was executed on May 1, 2019. Included in cash flows provided by operations for the nine months ended September 30, 2020 and 2019, there was amortization of right-of-use assets of $242 and $240, respectively.

Operating lease costs were $112 and $336 and $108 and $335 for the three and nine months ended September 30, 2020 and 2019, respectively. Cash paid for amounts included in the measurement of operating lease liabilities was $113 and $320, and $110 and $314 for the three and nine months ended September 30, 2020 and 2019, respectively. As of September 30, 2020, the incremental borrowing rate was 9.76 % and the weighted average remaining lease term was 3.4 years. The following table summarizes the Company’s operating lease maturities as of September 30, 2020:

For the year ending December 31,	Amount
Remaining 2020	$	115
2021		456
2022		371
2023		242
2024		186
Total remaining lease payments		1,370
Less: imputed interest		(205	)
Total lease liabilities	$	1,165

Contingencies:

In the ordinary course of business, the Company is routinely defendants in or parties to pending and threatened legal actions and proceedings, including actions brought on behalf of various classes of claimants. These actions and proceedings are generally based on alleged violations of employment, contract and other laws. In some of these actions and proceedings, claims for substantial monetary damages are asserted against the Company. In the ordinary course of business, the Company is also subject to regulatory and governmental examinations, information gathering requests, inquiries, investigations, and threatened legal actions and proceedings. In connection with formal and informal inquiries by federal, state, local and foreign agencies, the Company receives numerous requests, subpoenas and orders for documents, testimony and information in connection with various aspects of its activities.

Subsequent Event	9 Months Ended
Subsequent Event	Sep. 30, 2020
Subsequent Event [Abstract]
Subsequent Event	Note 16 Subsequent event: In October, 2020, as a result of the exercise of options, the Company issued 15,000 shares of common stock.

The Company (Policies)

9 Months Ended

Sep. 30, 2020

The Company [Abstract]

Principles of Consolidation

Unaudited Interim Condensed Consolidated Financial Statements

Reclassifications

Significant Accounting Policies

Use of Estimates

Fair Value Measurements

•

Level 1 – unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date.

•

This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.

Earnings Per Share

The following table presents the calculation of basic and diluted loss per share by each class of security for the three and nine months ended September 30, 2020 and, 2019:

	Three Months Ended September 30, 2020					Nine Months Ended September 30, 2020
	Common Stock			Series C Convertible Preferred Stock		Common Stock			Series C Convertible Preferred Stock

Loss attributable to each class	$	(1,254	)	$	-	$	(3,947	)	$	(22	)

Weighted average number of shares outstanding during the period		33,754,909			-		33,551,070			491

Basic and Diluted loss per share	$	(0.04	)	$	-	$	(0.12	)	$	(43.73	)

	Three Months Ended September 30, 2019						Nine Months Ended September 30, 2019
	Common Stock			Series C Convertible Preferred Stock			Common Stock			Series C Convertible Preferred Stock

Loss attributable to each class	$	(840	)	$	(20	)	$	(3,079	)	$	(196	)

Weighted average number of shares outstanding during the period		32,903,287			2,105			31,663,355			5,412

Basic and Diluted loss per share	$	(0.03	)	$	(9.58	)	$	(0.10	)	$	(36.14	)

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Common stock purchase warrants		149,901		1,073,319		530,923		1,776,216
Restricted stock units		119,330		120,773		149,637		123,675
Common stock options		4,908,038		4,033,038		4,908,038		4,178,663
Total		5,177,269		5,227,130		5,588,598		6,078,554

Accounting Pronouncements Recently Adopted and Not Yet Adopted

Accounting Pronouncements Recently Adopted

Recent Accounting Pronouncements Not Yet Adopted

The Company (Tables)

9 Months Ended

Sep. 30, 2020

The Company [Abstract]

Calculation of Basic and Diluted Loss Per Share by Class of Security

The following table presents the calculation of basic and diluted loss per share by each class of security for the three and nine months ended September 30, 2020 and, 2019:

	Three Months Ended September 30, 2020					Nine Months Ended September 30, 2020
	Common Stock			Series C Convertible Preferred Stock		Common Stock			Series C Convertible Preferred Stock

Loss attributable to each class	$	(1,254	)	$	-	$	(3,947	)	$	(22	)

Weighted average number of shares outstanding during the period		33,754,909			-		33,551,070			491

Basic and Diluted loss per share	$	(0.04	)	$	-	$	(0.12	)	$	(43.73	)

	Three Months Ended September 30, 2019						Nine Months Ended September 30, 2019
	Common Stock			Series C Convertible Preferred Stock			Common Stock			Series C Convertible Preferred Stock

Loss attributable to each class	$	(840	)	$	(20	)	$	(3,079	)	$	(196	)

Weighted average number of shares outstanding during the period		32,903,287			2,105			31,663,355			5,412

Basic and Diluted loss per share	$	(0.03	)	$	(9.58	)	$	(0.10	)	$	(36.14	)

Antidilutive Securities Excluded from Computation of Earnings Per Share

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Common stock purchase warrants		149,901		1,073,319		530,923		1,776,216
Restricted stock units		119,330		120,773		149,637		123,675
Common stock options		4,908,038		4,033,038		4,908,038		4,178,663
Total		5,177,269		5,227,130		5,588,598		6,078,554

Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2020

Revenue Recognition [Abstract]

Disaggregation of Revenue

	Three Months Ended September 30, 2020
	Dermatology Recurring Procedures		Dermatology Procedures Equipment		TOTAL
Domestic	$	3,690	$	261	$	3,951
Foreign		145		1,517		1,662
Total	$	3,835	$	1,778	$	5,613

	Nine Months Ended September 30, 2020
	Dermatology Recurring Procedures		Dermatology Procedures Equipment		TOTAL
Domestic	$	11,957	$	701	$	12,658
Foreign		375		3,340		3,715
Total	$	12,332	$	4,041	$	16,373

	Three Months Ended September 30, 2019
	Dermatology Recurring Procedures		Dermatology Procedures Equipment		TOTAL
Domestic	$	5,991	$	241	$	6,232
Foreign		-		1,248		1,248
Total	$	5,991	$	1,489	$	7,480

	Nine Months Ended September 30, 2019
	Dermatology Recurring Procedures		Dermatology Procedures Equipment		TOTAL
Domestic	$	17,142	$	943	$	18,085
Foreign		-		4,603		4,603
Total	$	17,142	$	5,546	$	22,688

Future Undiscounted Fixed Treatment Code Payments from International Recurring Revenue Customers

The following table summarizes the Company’s expected future undiscounted fixed treatment code payments from international recurring revenue customers as of September 30,

Remaining 2020	$	148
2021		618
2022		618
2023		551
2024		267
Thereafter		2
Total	$	2,204

Inventories (Tables)

9 Months Ended

Sep. 30, 2020

Inventories [Abstract]

Inventories

Inventories consist of:

	September 30, 2020		December 31, 2019
Raw materials and work-in-process	$	3,071	$	2,651
Finished goods		431		376
Total inventories	$	3,502	$	3,027

Property and Equipment, net (Tables)

9 Months Ended

Sep. 30, 2020

Property and Equipment, net [Abstract]

Property and Equipment, Net

Property and equipment consist of:

	September 30, 2020			December 31, 2019
Lasers placed-in-service	$	22,239		$	20,925
Equipment, computer hardware and software		146			146
Furniture and fixtures		234			234
Leasehold improvements		43			26
		22,662			21,331
Accumulated depreciation and amortization		(17,404	)		(15,962	)
Property and equipment, net	$	5,258		$	5,369

Intangible Assets, net (Tables)

9 Months Ended

Sep. 30, 2020

Intangible Assets, net [Abstract]

Definite-lived Intangible Assets

Set forth below is a detailed listing of definite-lived intangible assets as of September 30, 2020:

	Balance		Accumulated Amortization			Intangible assets, net
Core technology	$	5,700	$	(2,993	)	$	2,707
Product technology		2,000		(2,000	)		-
Customer relationships		6,900		(3,623	)		3,277
Tradenames		1,500		(787	)		713
	$	16,100	$	(9,403	)	$	6,697

Finite-lived Intangible Assets Amortization Expense

Estimated amortization expense for the above amortizable intangible assets for future periods is as follows:

Remaining 2020	$	352
2021		1,410
2022		1,410
2023		1,410
2024		1,410
2025		705
Total	$	6,697

Other Accrued Liabilities (Tables)

9 Months Ended

Sep. 30, 2020

Other Accrued Liabilities [Abstract]

Other Accrued Liabilities

Other accrued liabilities consist of:

	September 30, 2020		December 31, 2019

Accrued warranty, current	$	107	$	170
Accrued compensation, including commissions and vacation		780		1,193
Accrued state sales, use and other taxes		3,094		3,193
Accrued professional fees and other accrued liabilities		577		578
Total other accrued liabilities	$	4,558	$	5,134

Accrued Warranty Costs Activity

The activity in the warranty accrual during the three and nine months ended September 30, 2020 and 2019, is summarized as follows:

	Three Months Ended, September 30,						Nine Months Ended, September 30,
	2020			2019			2020			2019
Accrual at beginning of period	$	139		$	291		$	232		$	238
Additions charged to warranty expense		37			26			46			169
Expiring warranties/claimed satisfied		(41	)		(61	)		(143	)		(151	)
Total		135			256			135			256
Less: current portion		(107	)		(179	)		(107	)		(179	)
Total long-term accrued warranty costs	$	28		$	77		$	28		$	77

Long-term Debt (Tables)

9 Months Ended

Sep. 30, 2020

Long-term Debt [Abstract]

Long-term Debt

The following summarizes the Company’s long-term debt:

	September 30, 2020
Term notes		2,528
Less: current portion		(1,134	)
Total long-term debt	$	1,394

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Warrants (Tables)

9 Months Ended

Sep. 30, 2020

Warrants [Abstract]

Outstanding Common Stock Warrants

Outstanding common stock warrants at September 30, 2020 consist of the following:

Issue Date	Expiration Date	Total Warrants		Exercise Price
December 30, 2015	December 30, 2020		130,089	$	5.65
January 29, 2016	January 29, 2021		19,812	$	5.30
			149,901

Business Segments (Tables)

9 Months Ended

Sep. 30, 2020

Business Segments [Abstract]

Segment Reporting Information by Segment

The following tables reflect results of operations from our business segments for the periods indicated below:

Three Months Ended September 30, 2020

	Dermatology Recurring Procedures			Dermatology Procedures Equipment			TOTAL
Revenues	$	3,835		$	1,778		$	5,613
Costs of revenues		1,368			1,015			2,383
Gross profit		2,467			763			3,230
Gross profit %		64.3	%		42.9	%		57.5	%
Allocated operating expenses:
Engineering and product development		329			82			411
Selling and marketing		1,883			168			2,051
Unallocated operating expenses		-			-			1,929
		2,212			250			4,391
Income (loss) from operations		255			513			(1,161	)
Interest expense, net		-			-			(21	)
Income (loss) before income taxes	$	255		$	513		$	(1,182	)

Nine Months Ended September 30, 2020

	Dermatology Recurring Procedures			Dermatology Procedures Equipment			TOTAL
Revenues	$	12,332		$	4,041		$	16,373
Costs of revenues		4,534			2,246			6,780
Gross profit		7,798			1,795			9,593
Gross profit %		63.2	%		44.4	%		58.6	%
Allocated operating expenses:
Engineering and product development		828			122			950
Selling and marketing		6,021			425			6,446
Unallocated operating expenses		-			-			5,921
		6,849			547			13,317
Income (loss) from operations		949			1,248			(3,724	)
Interest expense, net		-			-			(38	)
Income (loss) before income taxes	$	949		$	1,248		$	(3,762	)

Three Months Ended September 30, 2019

	Dermatology Recurring Procedures			Dermatology Procedures Equipment			TOTAL
Revenues	$	5,991		$	1,489		$	7,480
Costs of revenues		1,966			889			2,855
Gross profit		4,025			600			4,625
Gross profit %		67.2	%		40.3	%		61.8	%
Allocated operating expenses:
Engineering and product development		226			23			249
Selling and marketing		2,762			125			2,887
Unallocated operating expenses		-			-			2,218
		2,988			148			5,354
Income (loss) from operations		1,037			452			(729	)
Interest expense, net		-			-			(153	)
Income (loss) before income taxes	$	1,037		$	452		$	(882	)

Nine Months Ended September 30, 2019

	Dermatology Recurring Procedures			Dermatology Procedures Equipment			TOTAL
Revenues	$	17,142		$	5,546		$	22,688
Costs of revenues		5,492			3,052			8,544
Gross profit		11,650			2,494			14,144
Gross profit %		68.0	%		45.0	%		62.3	%
Allocated operating expenses:
Engineering and product development		666			122			788
Selling and marketing		8,301			610			8,911
Unallocated operating expenses		-			-			7,398
		8,967			732			17,097
Income (loss) from operations		2,683			1,762			(2,953	)
Interest expense, net		-			-			(433	)
Income (loss) before income taxes	$	2,683		$	1,762		$	(3,386	)

Commitments (Tables)

9 Months Ended

Sep. 30, 2020

Commitments [Abstract]

Operating Leases Maturities

The following table summarizes the Company’s operating lease maturities as of September 30, 2020:

For the year ending December 31,	Amount
Remaining 2020	$	115
2021		456
2022		371
2023		242
2024		186
Total remaining lease payments		1,370
Less: imputed interest		(205	)
Total lease liabilities	$	1,165

The Company, Background (Details) $ in Thousands	9 Months Ended
The Company, Background (Details) $ in Thousands	Sep. 30, 2020 USD ($) Extension
Finite-Lived Intangible Assets, Net [Abstract]
Delayed payments to vendors \| $	$ 1,100
South Korea [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Number of extensions of agreement	3
Japan [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Term of distribution agreement	12 months
Number of extensions of agreement	4

The Company, Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Earnings Per Share [Abstract]
Series C Convertible Preferred Stock, shares outstanding (in shares)	0		0		2,103
Earnings Per Share, Basic and Diluted, Other Disclosures [Abstract]
Potential common stock equivalents (in shares)	5,177,269	5,227,130	5,588,598	6,078,554
Series C Convertible Preferred Shares [Member]
Earnings Per Share [Abstract]
Series C Convertible Preferred Stock, shares outstanding (in shares)	0		0
Loss attributable to each class	$ 0	$ (20)	$ (22)	$ (196)
Weighted average number of shares outstanding during the period (in shares)	0	2,105	491	5,412
Basic and diluted loss per share (in dollars per share)	$ 0	$ (9.58)	$ (43.73)	$ (36.14)
Common Stock [Member]
Earnings Per Share [Abstract]
Loss attributable to each class	$ (1,254)	$ (840)	$ (3,947)	$ (3,079)
Weighted average number of shares outstanding during the period (in shares)	33,754,909	32,903,287	33,551,070	31,663,355
Basic and diluted loss per share (in dollars per share)	$ (0.04)	$ (0.03)	$ (0.12)	$ (0.10)
Common Stock Purchase Warrants [Member]
Earnings Per Share, Basic and Diluted, Other Disclosures [Abstract]
Potential common stock equivalents (in shares)	149,901	1,073,319	530,923	1,776,216
Restricted Stock Units [Member]
Earnings Per Share, Basic and Diluted, Other Disclosures [Abstract]
Potential common stock equivalents (in shares)	119,330	120,773	149,637	123,675
Common Stock Options [Member]
Earnings Per Share, Basic and Diluted, Other Disclosures [Abstract]
Potential common stock equivalents (in shares)	4,908,038	4,033,038	4,908,038	4,178,663

Revenue Recognition, Remaining Performance Obligation (Details) $ in Thousands	Sep. 30, 2020 USD ($)
Remaining Performance Obligation [Abstract]
Remaining performance obligations	$ 162
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-10-01
Remaining Performance Obligation [Abstract]
Remaining performance obligations	$ 139
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-10-01 \| Minimum [Member]
Remaining Performance Obligation [Abstract]
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-10-01 \| Maximum [Member]
Remaining Performance Obligation [Abstract]
Expected timing of satisfaction period	3 years

Revenue Recognition, Contract Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Treatment Equipment [Abstract]
Lease term	36 months		36 months
Contract with Customer, Liability [Abstract]
Short-term contract liabilities	$ 139		$ 139
Long-term contract liabilities	23		23
Change in Contract with Customer, Liability [Abstract]
Contract liabilities recognized as revenue	52		162
Co-pay reimbursements recorded as reduction of revenue	$ (160)	$ (213)	$ (414)	$ (545)
Minimum [Member]
Treatment Equipment [Abstract]
Notice period to cancel contract agreement			30 days
Maximum [Member]
Treatment Equipment [Abstract]
Notice period to cancel contract agreement			60 days
South Korea [Member]
Treatment Equipment [Abstract]
Lease term	48 months		48 months

Revenue Recognition, Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Abstract]
Revenues, net	$ 5,613	$ 7,480	$ 16,373	$ 22,688
Dermatology Recurring Procedures [Member]
Disaggregation of Revenue [Abstract]
Revenues, net	3,835	5,991	12,332	17,142
Dermatology Procedures Equipment [Member]
Disaggregation of Revenue [Abstract]
Revenues, net	1,778	1,489	4,041	5,546
Domestic [Member]
Disaggregation of Revenue [Abstract]
Revenues, net	3,951	6,232	12,658	18,085
Domestic [Member] \| Dermatology Recurring Procedures [Member]
Disaggregation of Revenue [Abstract]
Revenues, net	3,690	5,991	11,957	17,142
Domestic [Member] \| Dermatology Procedures Equipment [Member]
Disaggregation of Revenue [Abstract]
Revenues, net	261	241	701	943
Foreign [Member]
Disaggregation of Revenue [Abstract]
Revenues, net	1,662	1,248	3,715	4,603
Foreign [Member] \| Dermatology Recurring Procedures [Member]
Disaggregation of Revenue [Abstract]
Revenues, net	145	0	375	0
Foreign [Member] \| Dermatology Procedures Equipment [Member]
Disaggregation of Revenue [Abstract]
Revenues, net	$ 1,517	$ 1,248	$ 3,340	$ 4,603

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Revenue Recognition, Future Undiscounted Fixed Payments from International Recurring Revenue Customers (Details) $ in Thousands	Sep. 30, 2020 USD ($)
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 162
International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	2,204
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-10-01
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 139
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-10-01 \| International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 148
Expected timing of satisfaction period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01 \| International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 618
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01 \| International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 618
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01 \| International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 551
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 \| International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 267
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 \| International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 2
Expected timing of satisfaction period

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Schedule of inventory [Abstract]
Raw materials and work-in-process	$ 3,071	$ 2,651
Finished goods	431	376
Total inventories	$ 3,502	$ 3,027

Property and Equipment, net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 22,662		$ 22,662		$ 21,331
Accumulated depreciation and amortization	(17,404)		(17,404)		(15,962)
Property and equipment, net	5,258		5,258		5,369
Depreciation and related amortization expense	454	$ 637	1,535	$ 2,079
Lasers Placed-In-Service [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	22,239		22,239		20,925
Equipment, Computer Hardware and Software [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	146		146		146
Furniture and Fixtures [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	234		234		234
Leasehold Improvements [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 43		$ 43		$ 26

Intangible Assets, net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Intangible Assets, net (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Finite-Lived Intangible Assets, Net [Abstract]
Balance	$ 16,100		$ 16,100
Accumulated amortization	(9,403)		(9,403)
Intangible assets, net	6,697		6,697
Amortization expense of intangible assets	353	$ 453	1,258	$ 1,358
Impairment of intangible assets	0		0
Estimated amortization expense [Abstract]
Remaining 2020	352		352
2021	1,410		1,410
2022	1,410		1,410
2023	1,410		1,410
2024	1,410		1,410
2025	705		705
Intangible assets, net	6,697		6,697
Core Technology [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	5,700		5,700
Accumulated amortization	(2,993)		(2,993)
Intangible assets, net	2,707		2,707
Estimated amortization expense [Abstract]
Intangible assets, net	2,707		2,707
Product Technology [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	2,000		2,000
Accumulated amortization	(2,000)		(2,000)
Intangible assets, net	0		0
Estimated amortization expense [Abstract]
Intangible assets, net	0		0
Customer Relationships [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	6,900		6,900
Accumulated amortization	(3,623)		(3,623)
Intangible assets, net	3,277		3,277
Estimated amortization expense [Abstract]
Intangible assets, net	3,277		3,277
Tradenames [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	1,500		1,500
Accumulated amortization	(787)		(787)
Intangible assets, net	713		713
Estimated amortization expense [Abstract]
Intangible assets, net	$ 713		$ 713

Other Accrued Liabilities (Details) - USD ($) $ in Thousands		9 Months Ended
	Nov. 11, 2020	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019
Other Accrued Liabilities [Abstract]
Accrued warranty, current		$ 107	$ 170	$ 179
Accrued compensation, including commissions and vacation		780	1,193
Accrued state sales, use and other taxes		3,094	3,193
Accrued professional fees and other accrued liabilities		577	578
Total other accrued liabilities		4,558	$ 5,134
Income Tax Examination, Penalties and Interest Accrued [Abstract]
Estimated tax positions subject to audit		801
Assessment amount		720
Interest amount		$ 171
Subsequent Event [Member] \| Tax Period from September 2017 through February 2020 [Member]
Income Tax Examination, Penalties and Interest Accrued [Abstract]
Additional assessment including tax, interest and penalties	$ 683

Other Accrued Liabilities, Accrued Warranty Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Product Warranty Accrual [Roll Forward]
Accrual at beginning of period	$ 139	$ 291	$ 232	$ 238
Additions charged to warranty expense	37	26	46	169
Expiring warranties/claims satisfied	(41)	(61)	(143)	(151)
Total	135	256	135	256
Less: current portion	(107)	(179)	(107)	(179)	$ (170)
Total long-term accrued warranty costs	$ 28	$ 77	$ 28	$ 77
Minimum [Member]
Accrued warranty costs [Abstract]
Standard warranty period			1 year
Offered warranty period			3 years
Maximum [Member]
Accrued warranty costs [Abstract]
Standard warranty period			2 years
Offered warranty period			4 years

Notes Payable (Details) - USD ($) $ in Thousands	9 Months Ended
Notes Payable (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 30, 2019
Note [Member]
Debt Instruments [Abstract]
Face amount of debt		$ 7,275
Debt instrument term	1 year
Maturity date	Dec. 30, 2020
Fixed interest rate		2.79%
Time Deposit [Member]
Debt Instruments [Abstract]
Fixed interest rate		1.79%

Long-term Debt (Details) $ in Thousands					9 Months Ended
Long-term Debt (Details) $ in Thousands	May 22, 2020 USD ($)	May 29, 2018 USD ($)	Jan. 29, 2016 USD ($)	Dec. 30, 2015 USD ($) Tranche	Sep. 30, 2020 USD ($)	Apr. 22, 2020 USD ($)	Dec. 31, 2019 USD ($)
Long-term Debt [Abstract]
Term notes					$ 2,528
Less: current portion					(1,134)		$ 0
Total long-term debt					$ 1,394		$ 0
PPP Loans [Member]
Long-term Debt [Abstract]
Maturity date					May 01, 2022
Face amount of debt						$ 2,028
Interest rate percentage						1.00%
Debt instrument term					2 years
Debt instrument, extended term					5 years
Balance amount of loan					$ 2,028
EDIL [Member]
Long-term Debt [Abstract]
Face amount of debt	$ 500
Interest rate percentage	3.75%
Debt instrument term					30 years
Balance amount of loan					$ 500
Installment monthly payment amount	$ 2
MidCap Financial Trust [Member] \| Term-Note Credit Facility [Member]
Long-term Debt [Abstract]
Maximum borrowing capacity under the agreement				$ 12,000
Number of tranches \| Tranche				2
Repayment of debt		$ (3,000)
Maturity date					May 31, 2022
Credit facility amount outstanding		$ 10,571
Period without debt principal payments due					18 months
Monthly payment, principal					$ 252
Percentage of change in cash flows, due to debt modifications		10.00%
MidCap Financial Trust [Member] \| Term-Note Credit Facility [Member] \| LIBOR [Member]
Long-term Debt [Abstract]
Basis spread on variable rate				8.25%	7.25%
MidCap Financial Trust [Member] \| Term-Note Credit Facility [Member] \| First Tranche [Member]
Long-term Debt [Abstract]
Proceeds from credit facility				$ 10,500
MidCap Financial Trust [Member] \| Term-Note Credit Facility [Member] \| Second Tranche [Member]
Long-term Debt [Abstract]
Proceeds from credit facility			$ 1,500

Warrants (Details) - $ / shares	3 Months Ended	9 Months Ended
Warrants (Details) - $ / shares	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019
Warrants and Rights [Abstract]
Number of warrants expired (in shares)	0	600,000
Total Warrants (in shares)	149,901	149,901
Exercise price (in dollars per share)	$ 3.75	$ 3.75
Expiration Date, February 5, 2019 [Member]
Warrants and Rights [Abstract]
Exercise price (in dollars per share)			$ 3.75
Number of shares underlying warrants (in shares)			265,947
Expiration Date, April 30, 2019 [Member]
Warrants and Rights [Abstract]
Exercise price (in dollars per share)			$ 3.75
Number of shares underlying warrants (in shares)			137,143
Expiration Date, December 30, 2020 [Member]
Warrants and Rights [Abstract]
Issue date		Dec. 30, 2015
Expiration date		Dec. 30, 2020
Total Warrants (in shares)	130,089	130,089
Exercise price (in dollars per share)	$ 5.65	$ 5.65
Expiration Date, January 29, 2021 [Member]
Warrants and Rights [Abstract]
Issue date		Jan. 29, 2016
Expiration date		Jan. 29, 2021
Total Warrants (in shares)	19,812	19,812
Exercise price (in dollars per share)	$ 5.30	$ 5.30

Stock-based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Additional General Disclosures [Abstract]
Stock-based compensation expense	$ 403	$ 257	$ 1,243	$ 883
Compensation Cost Not yet Recognized [Abstract]
Unrecognized compensation expense	$ 1,607		$ 1,607
Weighted average period of recognition			10 months 28 days
Stock Options [Member]
Number of Stock Options [Abstract]
Options outstanding (in shares)	4,908,038		4,908,038
Weighted average exercise price, outstanding (in dollars per share)	$ 1.90		$ 1.90
Vested (in shares)	3,036,183		3,036,183
Exercisable (in shares)	3,036,183		3,036,183
Number of shares available for issuance (in shares)	441,774		441,774
Restricted Stock Units [Member]
Restricted Stock Units [Abstract]
Restricted stock units outstanding (in shares)	119,330		119,330
Restricted stock units issued (in shares)			40,547

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Taxes [Abstract]
Income tax expense (benefits)	$ 72	$ (22)	$ 207	$ (111)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Business Segments (Details) $ in Thousands	3 Months Ended		9 Months Ended
Business Segments (Details) $ in Thousands	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2020 USD ($) Segment	Sep. 30, 2019 USD ($)
Business Segments [Abstract]
Number of operating segments \| Segment			2
Results of Operations from Business Segments [Abstract]
Revenues	$ 5,613	$ 7,480	$ 16,373	$ 22,688
Cost of revenues	2,383	2,855	6,780	8,544
Gross profit	$ 3,230	$ 4,625	$ 9,593	$ 14,144
Gross profit %	57.50%	61.80%	58.60%	62.30%
Allocated operating expenses [Abstract]
Engineering and product development	$ 411	$ 249	$ 950	$ 788
Selling and marketing	2,051	2,887	6,446	8,911
Unallocated operating expenses	1,929	2,218	5,921	7,398
Total operating expenses	4,391	5,354	13,317	17,097
Loss from operations	(1,161)	(729)	(3,724)	(2,953)
Interest expense, net	(21)	(153)	(38)	(433)
Loss before income taxes	(1,182)	(882)	(3,762)	(3,386)
Dermatology Recurring Procedures [Member]
Results of Operations from Business Segments [Abstract]
Revenues	3,835	5,991	12,332	17,142
Dermatology Procedures Equipment [Member]
Results of Operations from Business Segments [Abstract]
Revenues	1,778	1,489	4,041	5,546
Operating Segments [Member] \| Dermatology Recurring Procedures [Member]
Results of Operations from Business Segments [Abstract]
Revenues	3,835	5,991	12,332	17,142
Cost of revenues	1,368	1,966	4,534	5,492
Gross profit	$ 2,467	$ 4,025	$ 7,798	$ 11,650
Gross profit %	64.30%	67.20%	63.20%	68.00%
Allocated operating expenses [Abstract]
Engineering and product development	$ 329	$ 226	$ 828	$ 666
Selling and marketing	1,883	2,762	6,021	8,301
Unallocated operating expenses	0	0	0	0
Total operating expenses	2,212	2,988	6,849	8,967
Loss from operations	255	1,037	949	2,683
Interest expense, net	0	0	0	0
Loss before income taxes	255	1,037	949	2,683
Operating Segments [Member] \| Dermatology Procedures Equipment [Member]
Results of Operations from Business Segments [Abstract]
Revenues	1,778	1,489	4,041	5,546
Cost of revenues	1,015	889	2,246	3,052
Gross profit	$ 763	$ 600	$ 1,795	$ 2,494
Gross profit %	42.90%	40.30%	44.40%	45.00%
Allocated operating expenses [Abstract]
Engineering and product development	$ 82	$ 23	$ 122	$ 122
Selling and marketing	168	125	425	610
Unallocated operating expenses	0	0	0	0
Total operating expenses	250	148	547	732
Loss from operations	513	452	1,248	1,762
Interest expense, net	0	0	0	0
Loss before income taxes	$ 513	$ 452	$ 1,248	$ 1,762

Significant Customer Concentration (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Concentration Risk [Abstract]
Revenues, net	$ 5,613	$ 7,480	$ 16,373	$ 22,688
Revenue [Member] \| Customer Concentration Risk [Member] \| International Master Distributor [Member]
Concentration Risk [Abstract]
Revenues, net	$ 846	$ 1,050	$ 2,149	$ 4,407
Concentration risk percentage	15.10%	14.00%	13.10%	19.00%
Revenue [Member] \| Customer Concentration Risk [Member] \| Japanese Distributor [Member]
Concentration Risk [Abstract]
Revenues, net	$ 632
Concentration risk percentage	11.30%

- Definition

+ References

+ Details

Commitments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Commitments (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Lessee, Operating Lease, Description [Abstract]
Amortization of right-of-use assets			$ 242	$ 240
Operating lease costs	$ 112	$ 108	336	335
Cash paid for amounts included in measurement of operating lease liabilities	$ 113	$ 110	$ 320	$ 314
Incremental borrowing rate			9.76%
Weighted average remaining lease term	3 years 4 months 24 days		3 years 4 months 24 days
Operating Lease Maturities [Abstract]
Remaining 2020	$ 115		$ 115
2021	456		456
2022	371		371
2023	242		242
2024	186		186
Total remaining lease payments	1,370		1,370
Less: imputed interest	(205)		(205)
Total lease liabilities	$ 1,165		$ 1,165
Minimum [Member]
Lessee, Operating Lease, Description [Abstract]
Remaining lease term			1 year
Maximum [Member]
Lessee, Operating Lease, Description [Abstract]
Remaining lease term			5 years
Facility One [Member]
Lessee, Operating Lease, Description [Abstract]
Renewal option term	2 years		2 years
Carlsbad Facility [Member]
Lessee, Operating Lease, Description [Abstract]
Renewal option term	5 years		5 years

Subsequent Event (Details) - Common Stock [Member] - shares	1 Months Ended	3 Months Ended
	Oct. 31, 2020	Jun. 30, 2019	Mar. 31, 2019
Subsequent Event [Abstract]
Shares issued as a result of exercise of options (in shares)		7,586	28,824
Subsequent Event [Member]
Subsequent Event [Abstract]
Shares issued as a result of exercise of options (in shares)	15,000