0001140361-24-026260 | 10-Q | XBRL Viewer

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Revenue Recognition, Remaining Performance Obligation (Details) $ in Thousands	Mar. 31, 2024 USD ($)
Remaining Performance Obligation [Abstract]
Remaining performance obligations	$ 628
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01
Remaining Performance Obligation [Abstract]
Remaining performance obligations	$ 251
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01 \| Minimum [Member]
Remaining Performance Obligation [Abstract]
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01 \| Maximum [Member]
Remaining Performance Obligation [Abstract]
Expected timing of satisfaction period	3 years

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Income Taxes [Abstract]
Income tax expense	$ 0	$ 0

- Definition

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

+ References + Details

Business and Geographical Reporting Segments (Tables)

3 Months Ended

Mar. 31, 2024

Business and Geographical Reporting 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 March 31, 2024	Dermatology Recurring Procedures			Dermatology Procedures Equipment			Total
Revenues, net	$	4,696		$	2,058		$	6,754
Cost of revenues		2,195			1,479			3,674
Gross profit		2,501			579			3,080
Gross profit %		53.3	%		28.1	%		45.6	%

Allocated expenses:
Engineering and product development		196			45			241
Selling and marketing		2,753			265			3,018
Unallocated expenses		—			—			2,710
		2,949			310			5,969
(Loss) income from operations		(448	)		269			(2,889	)
Interest expense		—			—			(524	)
Interest income		—			—			45
Net (loss) income	$	(448	)	$	269		$	(3,368	)

Three Months Ended March 31, 2023	Dermatology Recurring Procedures			Dermatology Procedures Equipment			Total
Revenues, net	$	5,209		$	2,358		$	7,567
Cost of revenues		2,020			1,159			3,179
Gross profit		3,189			1,199			4,388
Gross profit %		61.2	%		50.8	%		58.0	%

Allocated expenses:
Engineering and product development		245			70			315
Selling and marketing		3,353			389			3,742
Unallocated expenses		—			—			2,917
		3,598			459			6,974
(Loss) income from operations		(409	)		740			(2,586	)
Interest expense		—			—			(286	)
Interest income		—			—			37
Net (loss) income	$	(409	)	$	740		$	(2,835	)

Depreciation and Amortization by Reportable Segment

For the three months ended March 31, 2024 and 2023, depreciation and amortization by reportable segment were as follows:

	Three Months Ended March 31,
	2024		2023
Dermatology recurring procedures	$	1,114	$	1,213
Dermatology procedures equipment		132		180
Unallocated expenses		3		4
Total	$	1,249	$	1,397

Disaggregation of Revenue by Geographical Region

The following tables present the Company’s revenue disaggregated by geographical region for the three months ended March 31, 2024 and 2023. Domestic refers to revenue from customers based in the United States, and foreign revenue is derived from the Company’s distributors primarily in Asia.

Three Months Ended March 31, 2024	Dermatology Recurring Procedures		Dermatology Procedures Equipment		Total
Domestic	$	4,320	$	141	$	4,461
Foreign		376		1,917		2,293
Total	$	4,696	$	2,058	$	6,754

Three Months Ended March 31, 2023
Domestic	$	4,847	$	496	$	5,343
Foreign		362		1,862		2,224
Total	$	5,209	$	2,358	$	7,567

Stock-Based Compensation, Fair Value Assumptions (Details)	3 Months Ended
	Mar. 31, 2024
Fair Value Assumptions [Abstract]
Expected volatility	77.00%
Risk-free rate	4.10%
Expected term (in years)	6 years 3 months 18 days
Dividend rate	0.00%

Long-Term Debt (Tables)

3 Months Ended

Mar. 31, 2024

Long-Term Debt [Abstract]

Future Minimum Principal Payments

Future minimum principal payments at March 31, 2024 are as follows:

2026	$	3,750
2027		7,500
2028		3,750
		15,000
Exit fee		600
		15,600
Less: unamortized debt discount		(525	)
Long-term debt, net	$	15,075

Liquidity	3 Months Ended
Liquidity	Mar. 31, 2024
Liquidity [Abstract]
Liquidity	Note 2 Liquidity: The Company has been negatively impacted by the COVID-19 pandemic, has historically experienced recurring losses, has been dependent on raising capital from the sale of securities in order to continue to operate and has been required to restrict cash for potential sales tax liabilities (see Note 13, Commitments and Contingencies). In October 2021, the Company entered into an equity distribution agreement with an investment bank under which the Company may sell up to $11,000 of its common stock in registered “at-the-market” offerings. In June 2023, the Company amended its credit facility with MidCap Financial Trust to: (i) refinance its existing $8,000 term loan, (ii) borrow an additional $7,000, and (iii) provide for an additional $5,000 tranche that can be drawn under certain conditions in 2024. Management believes that the Company’s cash and cash equivalents, combined with the anticipated revenues from the sale or use of its products and operating expense management, will be sufficient to satisfy the Company’s working capital needs, capital asset purchases, outstanding commitments and other liquidity requirements associated with its existing operations for at least the next 12 months following the date of the issuance of these condensed consolidated financial statements. However, market conditions, including the negative impact of the COVID-19 pandemic, the Russia-Ukraine War, and the Israel-Hamas conflict on the financial markets, supply chain disruptions, customer behavior, and rising interest rates, could interfere with the Company’s ability to access financing and on favorable terms.

Inventories (Details) - USD ($) $ in Thousands	3 Months Ended
Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Schedule of inventory [Abstract]
Raw materials and work-in-process	$ 2,421		$ 2,192
Finished goods	274		481
Inventories, net	2,695		$ 2,673
Inventories wrote off	$ 141	$ 0

Revenue Recognition

3 Months Ended

Mar. 31, 2024

Revenue Recognition [Abstract]

Revenue Recognition

Note 3

Revenue Recognition:

Revenues from the Company’s dermatology recurring procedures customers are earned by providing physicians with its laser products and charging the physicians a fee for a fixed number of treatment sessions or 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. The placement of the laser products at physician locations represents embedded leases which are accounted for as operating leases. For the lasers placed-in service under these arrangements, the terms of the domestic arrangements are generally 36 months with automatic one-year renewals and include a termination clause that can be effected at any time by either party with 30 to 60 day notice. Amounts paid are generally non-refundable. Sales of access codes for a fixed number of treatment sessions are considered variable treatment code payments and are recognized as revenue over the estimated usage period of the agreed upon number of treatments. Sales of access codes for a specified period of time are recognized as revenue on a straight-line basis as the lasers are being used over the term 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, the Company generally sells access codes for a fixed amount on a monthly basis to its distributors 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. Prepaid amounts recorded in deferred revenue and customer deposits recorded in accounts payable are recognized as revenue over the lease term in the patterns described above. 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.

Revenues from the Company’s dermatology procedures equipment are recognized when control of the promised goods or services is transferred to its customers or distributors, in an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services. Accordingly, the Company determines revenue recognition through the following steps:

	•	identification of the contract, or contracts, with a customer;
	•	identification of the performance obligations in the contract;
	•	determination of the transaction price;
	•	allocation of the transaction price to the performance obligations in the contract; and
	•	recognition of revenue when, or as, performance obligations are satisfied.

Accounting for the Company’s contracts involves the use of significant judgments and estimates including determining the separate performance obligations, allocating the transaction price to the different performance obligations and determining the method to measure the entity’s performance toward satisfaction of performance obligations that most faithfully depicts when control is transferred to the customer. The Company allocates the contract’s transaction price to each performance obligation using the Company’s best estimate of the standalone selling price for each distinct good or service in the contract. The Company maximizes the use of observable inputs by beginning with average historical contractual selling prices and adjusting as necessary and on a consistent and rational basis for other inputs such as pricing trends, customer types, volumes and changing cost and margins.

Revenues from dermatology procedures equipment are recognized 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 is transferred to the customer. The related shipping and freight charges incurred by the Company are included in cost of revenues.

The following table summarizes the Company’s expected future undiscounted fixed treatment code payments from international dermatology recurring procedures, the Company’s only long-term arrangements, as of March 31, 2024:

Remaining 2024	$	1,064
2025		934
2026		716
2027		445
2028		19
Total	$	3,178

Remaining performance obligations related to Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, 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 and service contracts but exclude any dermatology procedures equipment accounted for as leases. As of March 31, 2024, the aggregate amount of the transaction price allocated to remaining performance obligations was $628, and the Company expects to recognize $251 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 and service contracts 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 standalone 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 March 31, 2024, the $251 of short-term contract liabilities is presented as deferred revenues and the $377 of long-term contract liabilities is presented within deferred revenues and other liabilities on the condensed consolidated balance sheet. For the three months ended March 31, 2024 and 2023, the Company recognized $76 and $132, respectively, as revenue from amounts classified as contract liabilities (i.e. deferred revenues) as of December 31, 2023 and 2022.

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

- 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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Property and Equipment, net (Tables)

3 Months Ended

Mar. 31, 2024

Property and Equipment, net [Abstract]

Components of Property and Equipment

Property and equipment consist of the following:

	March 31, 2024			December 31, 2023
Lasers placed-in-service	$	32,940		$	32,095
Equipment, computer hardware and software		293			293
Furniture and fixtures		240			240
Leasehold improvements		149			203
Lasers-in-process		3,121			3,231
		36,743			36,062
Less: accumulated depreciation and amortization		(25,017	)		(24,284	)
	$	11,726		$	11,778

Stock-Based Compensation, Stock Options (Details) - Stock Options [Member] $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($) $ / shares shares
Number of Shares under Option Plan [Abstract]
Outstanding at beginning period (in shares) \| shares	7,728,721
Granted (in shares) \| shares	100,000
Forfeited and expired (in shares) \| shares	(2,437,652)
Outstanding at end of period (in shares) \| shares	5,391,069
Exercisable at end of period (in shares) \| shares	1,231,465
Vested and expected to vest (in shares) \| shares	5,391,069
Weighted-Average Exercise Price per Option [Abstract]
Outstanding at beginning of period (in dollars per share) \| $ / shares	$ 1.11
Granted (in dollars per share) \| $ / shares	0.54
Forfeited and expired (in dollars per share) \| $ / shares	1.55
Outstanding at end of period (in dollars per share) \| $ / shares	0.89
Exercisable at end of period (in dollars per share) \| $ / shares	1.7
Vested and expected to vest (in dollars per share) \| $ / shares	$ 0.89
Weighted-Average Remaining Contractual Term [Abstract]
Outstanding	8 years 8 months 12 days
Exercisable	6 years 1 month 6 days
Vested and expected to vest	8 years 8 months 12 days
Unrecognized compensation expense \| $	$ 1,687
Unrecognized compensation expense, weighted average period	2 years 10 months 24 days
Intrinsic value of options outstanding \| $	$ 0
Intrinsic value of options exercisable \| $	$ 0

Stock-Based Compensation, Share-based Compensation Expense (Details) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2024

Mar. 31, 2023

Stock-Based Compensation Expense [Abstract]

Stock-based compensation expense

$ 112

$ 325

Selling and Marketing [Member]

Stock-Based Compensation Expense [Abstract]

Stock-based compensation expense

^[1]

(37)

General and Administrative [Member]

Stock-Based Compensation Expense [Abstract]

Stock-based compensation expense

$ 149

$ 282

[1]	Selling and marketing expense was negative during the three months ended March 31, 2024 due to the forfeiture of awards during the period.

Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2024

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

Note 7

Accrued Expenses and Other Current Liabilities:

Accrued expenses and other current liabilities consist of the following:

	March 31, 2024		December 31, 2023
Warranty obligations	$	175	$	180
Compensation and related benefits		1,667		1,679
State sales, use and other taxes		4,290		4,316
Professional fees and other		137		131
	$	6,269	$	6,306

Intangible Assets, net, Summary (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Finite-Lived Intangible Assets, Net [Abstract]
Balance	$ 24,222		$ 24,222
Accumulated amortization	(17,397)		(16,903)
Intangible assets, net	6,825		7,319
Amortization expense of intangible assets	494	$ 720
Impairment of intangible assets	0	$ 0
Core Technology [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	5,700		5,700
Accumulated amortization	(4,988)		(4,845)
Intangible assets, net	712		855
Product Technology [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	4,808		4,808
Accumulated amortization	(3,896)		(3,866)
Intangible assets, net	912		942
Customer Relationships [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	6,900		6,900
Accumulated amortization	(6,038)		(5,865)
Intangible assets, net	862		1,035
Tradenames [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	1,500		1,500
Accumulated amortization	(1,313)		(1,275)
Intangible assets, net	187		225
Pharos Customer Lists [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	5,314		5,314
Accumulated amortization	(1,162)		(1,052)
Intangible assets, net	$ 4,152		$ 4,262

Significant Customer Concentrations (Details) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024 USD ($) Customer	Mar. 31, 2023 USD ($) Customer	Dec. 31, 2023 USD ($)
Concentration Risk [Abstract]
Revenues, net	$ 6,754	$ 7,567
Accounts receivable	$ 3,630		$ 4,440
Revenue [Member] \| Customer Concentration Risk [Member]
Concentration Risk [Abstract]
Number of significant customers \| Customer	1	0
Revenue [Member] \| Customer Concentration Risk [Member] \| One Customer [Member]
Concentration Risk [Abstract]
Revenues, net	$ 1,102
Concentration risk percentage	16.30%
Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Concentration Risk [Abstract]
Number of significant customers \| Customer	1
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| One Customer [Member]
Concentration Risk [Abstract]
Accounts receivable	$ 0
Concentration risk percentage	12.50%		16.50%

- 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
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
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-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 32
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Subsequent Events (Details)	Apr. 26, 2024
Subsequent Event [Member] \| Common Stock [Member]
Subsequent Events [Abstract]
Reverse stock split ratio	0.1

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023
Accrued Expenses and Other Current Liabilities [Abstract]
Warranty obligations	$ 175	$ 180	$ 152
Compensation and related benefits	1,667	1,679
State sales, use and other taxes	4,290	4,316
Professional fees and other	137	131
Accrued expenses and other current liabilities	$ 6,269	$ 6,306

Commitments and Contingencies (Tables)

3 Months Ended

Mar. 31, 2024

Commitments and Contingencies [Abstract]

Operating Lease Maturities

The following table summarizes the Company’s operating lease maturities as of March 31, 2024:

Remaining 2024	$	341
2025		463
2026		334
2027		290
2028		301
Thereafter		231
Total remaining lease payments		1,960
Less: imputed interest		(494	)
Total lease liabilities	$	1,466

Long-Term Debt

3 Months Ended

Mar. 31, 2024

Long-Term Debt [Abstract]

Long-Term Debt

Note 8

Long-Term Debt:

On September 30, 2021, the Company entered into a credit and security agreement with MidCap Financial Trust (“MidCap”), also acting as the administrative agent, and the lenders identified therein. The original terms provided for an $8,000 senior term loan. Borrowings under the senior term loan originally bore interest at LIBOR (with a LIBOR floor rate of 0.50%) plus 7.50% per year and were scheduled to mature on September 1, 2026, unless terminated earlier. The Company was obligated to make monthly interest-only payments through September 30, 2024. The credit and security agreement was amended on January 10, 2022 to provide MidCap’s consent to the TheraClear asset acquisition. On September 6, 2022, the Company amended the facility to transition, upon the cessation of LIBOR, to one-month Secured Overnight Financing Rate (“SOFR”), or such other applicable period, plus 0.10%, with a floor of 0.50%.

On June 30, 2023, the Company entered into (a) Amendment No. 3 to the credit and security agreement (the “Third Amendment”); (b) the Amended and Restated Warrant Agreement (the “A&R Warrant”) with MidCap Funding XXVII Trust (together with any registered holder from time to time or any holder of the shares issuable or issued upon the exercise or conversion of the warrant, the “Warrantholder”), which amended and restated the warrant agreement to purchase shares of the common stock of the Company, dated as of September 30, 2021 (the “Prior Warrant”), with the Warrantholder; (c) the Amended and Restated Registration Rights Agreement (the “A&R Registration Rights Agreement”) with the Warrantholder, which amended and restated the registration rights agreement, dated as of September 30, 2021, with the Warrantholder; and (d) a letter agreement (the “Fee Letter Agreement”) with MidCap, as agent.

On February 20, 2024, the Company entered into (a) Amendment No. 4 to the credit and security agreement (the “Fourth Amendment”), which amended the credit and security agreement, and (b) a second amended and restated letter agreement (“Amended Fee Letter Agreement”) with MidCap, as agent.

On March 27, 2024, the Company entered into Amendment No. 5 to the credit and security agreement (the “Fifth Amendment”), which further amended the credit and security agreement (as amended by the Fourth and Fifth Amendments, the “Senior Term Facility”) to clarify certain provisions related to the maintenance of cash collateral accounts.

The Senior Term Facility provides for a senior secured term loan facility of $20,000, of which $8,000 was drawn by the Company on September 30, 2021 (“Credit Facility #1”), $7,000 was drawn by the Company on June 30, 2023 (“Credit Facility #2”), and an additional $5,000 tranche (“Credit Facility #3”) is available to be drawn by the Company if its Dermatology Recurring Procedures Revenue (as defined in the Senior Term Facility) for the preceding 12 calendar months (ending on the last day of the calendar month for which a compliance certificate is delivered) is greater than or equal to $30,000 (such condition, the “Applicable Funding Condition”). Credit Facility #3 can be drawn beginning on the later of the satisfaction of the Applicable Funding Condition and January 1, 2024, with such commitment terminating on the earlier to occur of December 31, 2024 and the delivery of a written notice by MidCap to the Company terminating the applicable commitments following an Event of Default (as defined in the Senior Term Facility) that has not been waived or cured at the time such notice is delivered. All borrowings are secured by substantially all of the Company’s assets.

Borrowings under the Senior Term Facility bear interest at a rate per annum equal to the sum of (a) the greater of (i) the sum of (A) 30-day forward-looking term rate of one month SOFR, as published by CME Group Benchmark Administration Limited, from time to time, plus (B) 0.10%, and (ii) the applicable floor rate of 3.50%, with such sum reset monthly, and (b) 7.50%. The effective interest rate of the Senior Term Facility as of March 31, 2024 was 13.94%. The Company is obligated to make interest-only payments (payable monthly in arrears) through June 1, 2026. Commencing on July 1, 2026 and continuing for the remaining 24 months of the facility, the Company will be required to make monthly interest payments and monthly principal payments based on a straight-line amortization schedule set forth in the Senior Term Facility, subject to certain adjustments as described in the Senior Term Facility. The final maturity date under the Senior Term Facility is June 1, 2028, unless earlier terminated. The Senior Term Facility requires the Company to dedicate 100% of certain insurance proceeds to the prepayment of the outstanding term loan, subject to certain exceptions and net of certain expenses and repayments.

The Company may voluntarily prepay the outstanding term loan under the Senior Term Facility, with such prepayment in an amount of at least $5,000, at any time upon 30 days’ written notice. Upon prepayment, the Company will be required to pay a prepayment fee equal to (i) 4.00% of the outstanding principal prepaid or required to be prepaid (whichever is greater), if the prepayment is made within 12 months of February 20, 2024, (ii) 3.00% of the outstanding principal prepaid or required to be prepaid (whichever is greater), if the prepayment is made between 12 months and 24 months after February 20, 2024, (iii) 2.00% of the outstanding principal prepaid or required to be prepaid (whichever is greater), if the prepayment is made between 24 months and 36 months after February 20, 2024, or (iv) 1.00% of the outstanding principal prepaid or required to be prepaid (whichever is greater), if the prepayment is made after 36 months after February 20, 2024 and prior to the maturity date.

The Senior Term Facility contains certain customary representations and warranties, affirmative covenants and conditions, as well as various negative covenants. Further, the Senior Term Facility contains (a) a quarterly financial covenant that requires the Company to not have less than $29,000 of net revenue (raised to $33,000 by December 31, 2026 and, for periods ending after December 31, 2026, such net revenue as determined in good faith by MidCap, which shall not be less than the applicable minimum net revenue amount for the immediately preceding period and $33,000) for the trailing 12-month period as of March 31, 2024, and (b) a minimum of unrestricted cash (as defined in the Senior Term Facility), at all times, of not less than $3,000. At March 31, 2024, the Company was in compliance with all financial covenants within the Senior Term Facility.

Upon the occurrence and during the continuance of an event of default, MidCap may, and at the direction of a requisite percentage of the lenders must, (i) suspend or terminate the term loan commitment and MidCap and the other lenders’ obligations with respect thereto, and (ii) by notice to the Company, declare all or any portion of the obligations under the Senior Term Facility to be immediately due and payable. In addition to MidCap’s other rights and available remedies, but subject to applicable cure periods, upon the occurrence and during the continuance of an event of default, MidCap may, and at the direction of a requisite percentage of the lenders must, terminate the Senior Term Facility. At March 31, 2024, no event of default had occurred, and the Company believed that events or conditions having a material adverse effect, giving rise to an acceleration of any amounts outstanding under the Senior Term Facility, had not occurred and were remote.

Pursuant to the Amended Fee Letter Agreement, the Company agreed to pay MidCap, as administrative agent, the following fees: (a) an origination fee on June 30, 2023 in an amount equal to (i) the Credit Extensions (as defined in the Senior Term Facility) in respect of Credit Facility #2, multiplied by (ii) 0.50%; (b) on the maturity date of the Senior Term Facility or any earlier date on which the obligations thereunder become due and payable in full or are otherwise paid in full (such date, the “Full Exit Fee Payment Date”), the Company shall pay an exit fee equal to (i) 4.00% of the total aggregate principal amount of Credit Extensions (as defined in the Senior Term Facility) made pursuant to the Senior Term Facility (regardless of any repayment or prepayment thereof) as of the Full Exit Fee Payment Date (such aggregate amount, the “Exit Fee Base Amount”), less (ii) any Partial Exit Fee (as defined below) previously paid; (c) on the date of any voluntary or mandatory partial prepayment of the borrowings under the Senior Term Facility (or on the date such mandatory prepayment becomes due and payable) (each such date, a “Partial Exit Fee Payment Date”), the Company shall pay an exit fee equal to 4.00% of the principal amount of the credit facilities paid or prepaid (or required to be paid in the case of a mandatory prepayment) as of the Partial Exit Fee Payment Date (such amount, the “Partial Exit Fee”); and (d) an origination fee payable contemporaneously with funding Credit Facility #3 in an amount equal to (i) the Credit Extensions (as defined in the Senior Term Facility) in respect of Credit Facility #3, multiplied by (ii) 0.50%.

The Prior Warrant allowed the Warrantholder, an affiliate of the lender, to purchase 373,626 shares of the Company’s common stock at an exercise price equal to $1.82 per share for a 10-year period ending September 30, 2031. Pursuant to, and in accordance with, the terms and conditions of the A&R Warrant, which amended and restated the Prior Warrant, the Warrantholder can purchase 800,000 shares of the Company’s common stock at an exercise price equal to $0.88 per share for a 10-year period ending on June 30, 2033. Pursuant to the A&R Registration Rights Agreement, the Company registered the shares underlying the A&R Warrant effective August 18, 2023. The amendment of the warrant resulted in an increase in the fair value of the warrant, which has been accounted for as a lender fee.

The Fourth Amendment has been accounted for as a debt modification, as the new loan is not considered substantially different from the existing loan. In connection with the Fourth Amendment, the Company increased the accrued exit fee, which is recorded as both a debt discount and an increase to the principal amount of debt, to $600. The debt discount, which also includes third party costs incurred in connection with the Third Amendment of $13, is being recognized as interest expense over the term of the Senior Term Facility using the effective-interest method. The unamortized debt discount was $525 as of March 31, 2024. The Company recognized interest expense of $524 during the three months ended March 31, 2024, of which $31 was related to the amortization of the debt discount. The Company recognized interest expense of $286 during the three months ended March 31, 2023, of which $41 was related to the amortization of the debt discount.

Future minimum principal payments at March 31, 2024 are as follows:

2026	$	3,750
2027		7,500
2028		3,750
		15,000
Exit fee		600
		15,600
Less: unamortized debt discount		(525	)
Long-term debt, net	$	15,075

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net loss	$ (3,368)	$ (2,835)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,249	1,397
Amortization of operating lease right-of-use assets	95	105
Amortization of deferred financing costs and debt discount	31	41
Change in allowance for credit losses	84	(95)
Stock-based compensation expense	112	325
Loss on disposal of property and equipment	13	0
Inventory write-off	141	0
Changes in operating assets and liabilities:
Accounts receivable	726	626
Inventories	(154)	283
Prepaid expenses and other assets	(31)	16
Accounts payable	261	(326)
Accrued expenses and other liabilities	(57)	(12)
Deferred revenues	194	(247)
Operating lease liabilities	(100)	(95)
Net cash used in operating activities	(804)	(817)
Cash flows from investing activities:
Purchase of property and equipment	(725)	(1,792)
Net cash used in investing activities	(725)	(1,792)
Cash flows from financing activities:
Payment of contingent consideration	(18)	0
Net cash used in financing activities	(18)	0
Net decrease in cash, cash equivalents and restricted cash	(1,547)	(2,609)
Cash, cash equivalents and restricted cash at beginning of period	8,118	6,795
Cash, cash equivalents and restricted cash at end of period	6,571	4,186
Cash and cash equivalents	5,237	2,825
Restricted cash	1,334	1,361
Supplemental disclosure of cash flow information:
Cash paid during the year for interest	480	241
Supplemental schedule of non-cash operating, investing and financing activities:
Operating lease right-of-use assets obtained in exchange for operating lease liabilities	977	0
Transfer of property and equipment to inventories	9	45
Accrued payment of contingent consideration	$ 6	$ 14

Commitments and Contingencies (Details) $ in Thousands		1 Months Ended		3 Months Ended
Commitments and Contingencies (Details) $ in Thousands	Feb. 23, 2023 USD ($)	Jan. 31, 2022 USD ($)	Jan. 31, 2022 USD ($) Device	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)
Lessee, Operating Lease, Description [Abstract]
Extended lease term				5 years
Increase in ROU asset and operating lease liability resulting from lease modification				$ 977	$ 0
Operating lease costs				106	106
Cash paid for amounts included in measurement of operating lease liabilities				$ 112	$ 96
Weighted average incremental borrowing rate				11.94%
Weighted average remaining lease term				4 years 8 months 12 days
Operating Lease Maturities [Abstract]
Remaining 2024				$ 341
2025				463
2026				334
2027				290
2028				301
Thereafter				231
Total remaining lease payments				1,960
Less: imputed interest				(494)
Total lease liabilities				$ 1,466
Milestone Payments [Abstract]
Development agreement term				3 years
Litigation Settlement [Abstract]
Litigation settlement to be paid	$ 106
Litigation settlement accrued				$ 106
TheraClear Corporation [Member]
Milestone Payments [Abstract]
Future earnout payment due upon revenue target		$ 1,000	$ 1,000
Royalty and gross profit payments incurred				$ 66
TheraClear Corporation [Member] \| Foreign [Member]
Milestone Payments [Abstract]
Percentage of gross profit for future royalty payments for subsequent period		25.00%
Subsequent period of gross profit for future royalty payments				4 years
Tax Period from March 2014 through November 2022 [Member]
Sales and Use Tax Matters [Abstract]
Estimated tax positions subject to audit				$ 3,943
Tax Period from March 2014 through November 2022 [Member] \| Assessment One [Member]
Sales and Use Tax Matters [Abstract]
Assessment amount				1,484
Tax Period from March 2014 through November 2022 [Member] \| Assessment Two [Member]
Sales and Use Tax Matters [Abstract]
Assessment amount				1,273
Tax Period From June 2018 Through June 2022 [Member]
Sales and Use Tax Matters [Abstract]
Estimated tax positions subject to audit				$ 1,186
Minimum [Member]
Lessee, Operating Lease, Description [Abstract]
Remaining lease term				1 year
Minimum [Member] \| TheraClear Corporation [Member] \| Domestic [Member]
Milestone Payments [Abstract]
Percentage of gross profit for future royalty payments for subsequent period		10.00%
Maximum [Member]
Lessee, Operating Lease, Description [Abstract]
Remaining lease term				5 years
Milestone Payments [Abstract]
Future earnout payments		$ 500	500
Future milestone payments		3,000	$ 3,000
Number of devices in development \| Device			3
Maximum [Member] \| Domestic [Member]
Milestone Payments [Abstract]
Future royalty payments		500	$ 500
Maximum [Member] \| TheraClear Corporation [Member]
Milestone Payments [Abstract]
Future earnout payments		3,000	3,000
Future milestone payments		500	500
Maximum [Member] \| TheraClear Corporation [Member] \| Domestic [Member]
Milestone Payments [Abstract]
Future royalty payments		$ 20,000	$ 20,000
Percentage of gross profit for future royalty payments for subsequent period		20.00%

Stock-Based Compensation

3 Months Ended

Mar. 31, 2024

Stock-Based Compensation [Abstract]

Stock-Based Compensation

Note 9

Stock-Based Compensation:

The Company’s 2016 Omnibus Incentive Stock Plan (“2016 Plan”), as amended, has reserved up to 7,832,651 shares of common stock for future issuance. As of March 31, 2024, there were 2,034,437 shares of common stock remaining available for issuance for awards under the 2016 Plan.

The Company measures share‑based awards at their grant‑date fair values and records compensation expense on a straight‑line basis over the requisite service period of the awards. The Company recorded share‑based compensation expense (for all awards and modifications, if any) in the accompanying condensed consolidated statements of operations as follows:

	Three Months Ended March 31,
	2024			2023
Selling and marketing*		(37	)		43
General and administrative		149			282
	$	112		$	325

*Selling and marketing expense was negative during the three months ended March 31, 2024 due to the forfeiture of awards during the period.

Stock Options

The following table summarizes stock option activity for the three months ended March 31, 2024:

	Number of Shares Under Option Plan			Weighted- Average Exercise Price per Option		Weighted- Average Remaining Contractual Term (in years)
Outstanding at January 1, 2024		7,728,721		$	1.11
Granted		100,000			0.54
Forfeited and expired		(2,437,652	)		1.55
Outstanding at March 31, 2024		5,391,069		$	0.89		8.7
Exercisable at March 31, 2024		1,231,465		$	1.70		6.1
Vested and expected to vest at March 31, 2024		5,391,069		$	0.89		8.7

As of March 31, 2024, the total unrecognized compensation expense related to unvested stock option awards was $1,687, which the Company expects to recognize over a weighted average period of approximately 2.9 years. The options outstanding and exercisable at March 31, 2024 had no intrinsic value.

For the three months ended March 31, 2024, the grant date fair value of all option grants was estimated at the time of grant using the Black-Scholes option-pricing model using the following weighted average assumptions:

Expected volatility	77.0	%
Risk‑free rate	4.1	%
Expected term (in years)	6.3
Dividend rate	0.00	%

Restricted Stock Units

Restricted stock units have been issued to certain board members. Activity in restricted stock units is summarized in the following table:

	Number of Units			Weighted- Average Grant Date Fair Value
Unvested at January 1, 2024		22,654		$	1.03
Vested		(5,663	)		1.03
Unvested at March 31, 2024		16,991		$	1.03

As of March 31, 2024, the total unrecognized compensation expense related to unvested restricted stock units was $9, which the Company expects to recognize over a weighted average period of approximately 0.3 years.

The Company, Net Loss Per Share (Details) - shares	3 Months Ended
The Company, Net Loss Per Share (Details) - shares	Mar. 31, 2024	Mar. 31, 2023
Net Loss Per Share [Abstract]
Potential common stock equivalents (in shares)	6,213,723	4,957,937
Stock Options [Member]
Net Loss Per Share [Abstract]
Potential common stock equivalents (in shares)	5,391,069	4,464,714
Common Stock Warrants [Member]
Net Loss Per Share [Abstract]
Potential common stock equivalents (in shares)	800,000	373,626
Restricted Stock Units [Member]
Net Loss Per Share [Abstract]
Potential common stock equivalents (in shares)	22,654	119,597

Inventories

3 Months Ended

Mar. 31, 2024

Inventories [Abstract]

Inventories

Note 4

Inventories:

Inventories consist of the following:

	March 31, 2024		December 31, 2023
Raw materials and work-in-process	$	2,421	$	2,192
Finished goods		274		481
	$	2,695	$	2,673

Work-in-process inventories are immaterial, given the Company’s typically short manufacturing cycle, and are included with raw materials inventories.

Due to the expiration of extended warranty service contracts that were assumed in August 2021 in connection with the acquisition of Pharos laser system products, the Company wrote off $141 of inventories that will no longer be needed for warranty purposes during the three months ended March 31, 2024, which is included in cost of revenues in the condensed consolidated statement of operations.

Revenue Recognition, Contract Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Contract with Customer, Liability [Abstract]
Short-term contract liabilities	$ 251
Long-term contract liabilities	377
Change in Contract with Customer, Liability [Abstract]
Contract liabilities recognized as revenue	$ 76	$ 132

Long-Term Debt, Senior Term Facility (Details) $ / shares in Units, $ in Thousands		3 Months Ended
	Sep. 06, 2022	Mar. 31, 2024 USD ($) Payment $ / shares shares	Mar. 31, 2023 USD ($)
Long-Term Debt [Abstract]
Unamortized debt discount		$ 525
Exit fee		600
SOFR [Member]
Long-Term Debt [Abstract]
Term of variable rate	1 month
Interest rate floor	0.50%
Basis spread on variable rate	0.10%
MidCap Financial Trust [Member] \| Senior Term Facility [Member]
Long-Term Debt [Abstract]
Face amount of debt		$ 8,000
Maturity date		Sep. 01, 2026
Frequency of payment		monthly
Number of monthly principal payments plus interest \| Payment		24
Notice period		30 days
Prepayment fee if prepayment is made within twelve months		4.00%
Prepayment fee if prepayment is made between twelve months and twenty-four months		3.00%
Prepayment fee if prepayment is made between twenty-four months and thirty-six months		2.00%
Prepayment fee if prepayment is made after thirty-six months		1.00%
Minimum net revenue threshold		$ 29,000
Minimum net revenue threshold by December 31, 2026		33,000
Minimum net revenue threshold by trailing 12-month period		33,000
Minimum unrestricted cash		3,000
Interest expense		524	$ 286
Amortization of debt discount		31	$ 41
MidCap Financial Trust [Member] \| Senior Term Facility [Member] \| Minimum [Member]
Long-Term Debt [Abstract]
Prepayment of debt		$ 5,000
MidCap Financial Trust [Member] \| Senior Term Facility [Member] \| A&R Warrant [Member]
Long-Term Debt [Abstract]
Warrants issued (in shares) \| shares		800,000
Warrants, exercise price (in dollars per share) \| $ / shares		$ 0.88
Warrants, expected term		10 years
MidCap Financial Trust [Member] \| Senior Term Facility [Member] \| Common Stock [Member]
Long-Term Debt [Abstract]
Warrants issued (in shares) \| shares		373,626
Warrants, exercise price (in dollars per share) \| $ / shares		$ 1.82
Warrants, expected term		10 years
MidCap Financial Trust [Member] \| Senior Term Facility [Member] \| LIBOR [Member]
Long-Term Debt [Abstract]
Interest rate floor		0.50%
Basis spread on variable rate		7.50%
MidCap Financial Trust [Member] \| Senior Term Facility, Amendment [Member]
Long-Term Debt [Abstract]
Face amount of debt		$ 20,000
Forward looking term		30 days
Interest rate floor		3.50%
Amount available to be drawn under condition		$ 30,000
Effective interest rate		13.94%
Required percentage of certain insurance proceeds		100.00%
MidCap Financial Trust [Member] \| Senior Term Facility, Amendment [Member] \| SOFR [Member]
Long-Term Debt [Abstract]
Term of variable rate		1 month
Base interest rate		0.10%
Basis spread on variable rate		7.50%
MidCap Financial Trust [Member] \| Credit Facility #1 [Member]
Long-Term Debt [Abstract]
Amount drawn		$ 8,000
MidCap Financial Trust [Member] \| Credit Facility #2 [Member]
Long-Term Debt [Abstract]
Amount drawn		$ 7,000
Percentage of administrative agent fess		0.50%
Percentage of credit extension		4.00%
MidCap Financial Trust [Member] \| Credit Facility #3 [Member]
Long-Term Debt [Abstract]
Amount available for amount drawn		$ 5,000
Percentage of credit extension		0.50%
Percentage of exit fee		4.00%
MidCap Financial Trust [Member] \| Senior Term Facility, Third Amendment [Member]
Long-Term Debt [Abstract]
Unamortized debt discount		$ 525
Third party costs incurred		13
MidCap Financial Trust [Member] \| Senior Term Facility, Fourth Amendment [Member]
Long-Term Debt [Abstract]
Exit fee		$ 600

Inventories (Tables)

3 Months Ended

Mar. 31, 2024

Inventories [Abstract]

Inventories

Inventories consist of the following:

	March 31, 2024		December 31, 2023
Raw materials and work-in-process	$	2,421	$	2,192
Finished goods		274		481
	$	2,695	$	2,673

The Company (Policies)

3 Months Ended

Mar. 31, 2024

The Company [Abstract]

Principles of Consolidation

The condensed consolidated financial statements include the accounts of the Company and Photomedex India Private Limited, 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, 2023 has been derived from the audited consolidated financial statements at that date. Operating results and cash flows for the three months ended March 31, 2024 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2024 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 condensed or 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 the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 (the “2023 Form 10-K”), and other forms filed with the SEC from time to time. Dollar amounts included herein are in thousands, except per share amounts.

Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation, including the impact on the condensed consolidated statement of cash flows of the reclassification of lasers-in-process from inventories to property and equipment, net.

Significant Accounting Policies

The significant accounting policies used in preparation of these condensed consolidated financial statements are disclosed in the Company’s 2023 Form 10-K, and there have been no changes to the Company’s significant accounting policies during the three months ended March 31, 2024.

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 the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. The Company’s significant estimates and judgments include revenue recognition with respect to deferred revenues and the contract term and valuation allowances of accounts receivable, inputs used when evaluating goodwill for impairment, inputs used in the valuation of contingent consideration, state sales and use tax accruals, the estimated useful lives of intangible assets, and the valuation allowance related to deferred tax assets. Actual results could differ from those estimates.

Fair Value Measurements

The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy that requires the use of observable inputs and minimizes the use of unobservable inputs. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement:

	•	Level 1 – quoted market prices in active markets for identical assets or liabilities.
	•	Level 2 – observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
	•	Level 3 – inputs that are generally unobservable and typically reflect the Company’s estimate of assumptions that market participants would use in pricing the asset or liability.

The fair values of cash and cash equivalents and restricted cash are based on their respective demand values, which are equal to the carrying values. The carrying values of all short-term monetary assets and liabilities are estimated to approximate their fair values due to the short-term nature of these instruments. As of March 31, 2024 and December 31, 2023, the carrying value of the Company’s long-term debt approximated its fair value due to its variable interest rate.

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 customer demands. The Company provides for the estimated cost of the future warranty claims on the date the product is sold.

The activity in the warranty accrual during the three months ended March 31, 2024 and 2023 is summarized as follows:

	Three Months Ended March 31,
	2024			2023
Balance, beginning of period	$	303		$	207
Additions		39			27
Expirations and claims satisfied		(64	)		(5	)
Total		278			229
Less current portion within accrued expenses and other current liabilities		(175	)		(152	)
Balance within deferred revenues and other liabilities	$	103		$	77

Net Loss Per Share

Basic net loss per share of common stock is computed by dividing net loss attributable to common stockholders by the weighted-average number of shares of common stock outstanding during each period. Diluted loss per share of common stock includes the effect, if any, from the potential exercise or conversion of securities such as unvested restricted stock awards, stock options and warrants for common stock which would result in the issuance of incremental shares of common stock. For diluted net loss per share, the weighted-average number of shares of common stock is the same as for basic net loss per share due to the fact that when a net loss exists, dilutive securities are not included in the calculation as the impact is anti-dilutive.

The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding, as they would be anti-dilutive:

	March 31,
	2024		2023
Stock options		5,391,069		4,464,714
Common stock warrants		800,000		373,626
Restricted stock units		22,654		119,597
		6,213,723		4,957,937

Accounting Pronouncements Recently Adopted and Not Yet Adopted

Recent Accounting Pronouncements Recently Adopted

In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s own Equity. The pronouncement simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts in an entity’s own equity. Specifically, the ASU simplifies accounting for convertible instruments by removing major separation models required under current U.S. GAAP. In addition, the ASU removes certain settlement conditions that are required for equity contracts to qualify for it and simplifies the diluted earnings per share (EPS) calculations in certain areas. The guidance is effective for annual periods, including interim periods, beginning after December 15, 2023 and early adoption is permitted. The adoption of this guidance on January 1, 2024 did not have an impact on the condensed consolidated financial statements.

Recent Accounting Pronouncements Not Yet Adopted

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which will primarily require enhanced disclosures about significant segment expenses and information used to assess segment performance and enhanced disclosures in interim periods. The guidance in this ASU will be applied retrospectively and is effective for fiscal years beginning after December 15, 2023 and interim reporting periods in fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the effect this ASU will have on its condensed consolidated financial statements.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which is intended to improve income tax disclosure requirements by requiring (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) the disaggregation of income taxes paid by jurisdiction. The guidance makes several other changes to the income tax disclosure requirements. The guidance in this ASU is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The Company is currently evaluating the effect this ASU will have on its condensed consolidated financial statements.

The Company, Accrued Warranty Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Activity of Warranty Accrual [Roll Forward]
Balance, beginning of year	$ 303	$ 207
Additions	39	27
Expirations and claims satisfied	(64)	(5)
Total	278	229
Less current portion within accrued expenses and other current liabilities	(175)	(152)	$ (180)
Balance within deferred revenues and other liabilities	$ 103	$ 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

Intangible Assets, net

3 Months Ended

Mar. 31, 2024

Intangible Assets, net [Abstract]

Intangible Assets, net

Note 6

Intangible Assets, net:

Intangible assets consist of the following:

March 31, 2024	Balance		Accumulated Amortization			Net Book Value
Core technology	$	5,700	$	(4,988	)	$	712
Product technology		4,808		(3,896	)		912
Customer relationships		6,900		(6,038	)		862
Tradenames		1,500		(1,313	)		187
Pharos customer lists		5,314		(1,162	)		4,152
	$	24,222	$	(17,397	)	$	6,825

December 31, 2023
Core technology	$	5,700	$	(4,845	)	$	855
Product technology		4,808		(3,866	)		942
Customer relationships		6,900		(5,865	)		1,035
Tradenames		1,500		(1,275	)		225
Pharos customer lists		5,314		(1,052	)		4,262
	$	24,222	$	(16,903	)	$	7,319

The Company recorded amortization expense of $494 and $720 during the three months ended March 31, 2024 and 2023, respectively.

Finite-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 months ended March 31, 2024 or 2023.

The following table summarizes the estimated future amortization expense for the above intangible assets for the next five years:

Remaining 2024			1,477
2025			1,266
2026			561
2027			561
2028			561

Intangible Assets, net, Estimated Amortization Expense (Details) $ in Thousands	Mar. 31, 2024 USD ($)
Estimated amortization expense [Abstract]
Remaining 2024	$ 1,477
2025	1,266
2026	561
2027	561
2028	$ 561

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Condensed Consolidated Statements of Operations [Abstract]
Revenues, net	$ 6,754	$ 7,567
Cost of revenues	3,674	3,179
Gross profit	3,080	4,388
Operating expenses:
Engineering and product development	241	315
Selling and marketing	3,018	3,742
General and administrative	2,710	2,917
Total operating expenses	5,969	6,974
Loss from operations	(2,889)	(2,586)
Other (expense) income:
Interest expense	(524)	(286)
Interest income	45	37
Other (expense), income net	(479)	(249)
Net loss	$ (3,368)	$ (2,835)
Net loss per share of common stock - basic (in dollars per share)	$ (0.1)	$ (0.08)
Net loss per share of common stock - diluted (in dollars per share)	$ (0.1)	$ (0.08)
Weighted average shares of common stock outstanding - basic (in shares)	35,060,920	34,862,092
Weighted average shares of common stock outstanding - diluted (in shares)	35,060,920	34,862,092

Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2024

Revenue Recognition [Abstract]

Future Undiscounted Fixed Treatment Code Payments from International Dermatology Recurring Procedures

Remaining 2024	$	1,064
2025		934
2026		716
2027		445
2028		19
Total	$	3,178

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Property and Equipment, net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 36,743		$ 36,062
Less: accumulated depreciation and amortization	(25,017)		(24,284)
Property and equipment, net	11,726		11,778
Depreciation and amortization expense	755	$ 677
Lasers Placed-In-Service [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	32,940		32,095
Equipment, Computer Hardware and Software [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	293		293
Furniture and Fixtures [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	240		240
Leasehold Improvements [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	149		203
Lasers-In-Process [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 3,121		$ 3,231

Revenue Recognition, Summary (Details)	3 Months Ended
Revenue Recognition, Summary (Details)	Mar. 31, 2024
Treatment Equipment [Abstract]
Lease term	36 months
Renewal term	1 year
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

Property and Equipment, net

3 Months Ended

Mar. 31, 2024

Property and Equipment, net [Abstract]

Property and Equipment, net

Note 5

Property and Equipment, net:

Property and equipment consist of the following:

	March 31, 2024			December 31, 2023
Lasers placed-in-service	$	32,940		$	32,095
Equipment, computer hardware and software		293			293
Furniture and fixtures		240			240
Leasehold improvements		149			203
Lasers-in-process		3,121			3,231
		36,743			36,062
Less: accumulated depreciation and amortization		(25,017	)		(24,284	)
	$	11,726		$	11,778

The Company recorded depreciation and amortization expense of $755 and $677 during the three months ended March 31, 2024 and 2023, respectively.

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2024

Stock-Based Compensation [Abstract]

Share-based Compensation Expense

The Company recorded share‑based compensation expense (for all awards and modifications, if any) in the accompanying condensed consolidated statements of operations as follows:

	Three Months Ended March 31,
	2024			2023
Selling and marketing*		(37	)		43
General and administrative		149			282
	$	112		$	325

*Selling and marketing expense was negative during the three months ended March 31, 2024 due to the forfeiture of awards during the period.

Stock Option Activity

The following table summarizes stock option activity for the three months ended March 31, 2024:

	Number of Shares Under Option Plan			Weighted- Average Exercise Price per Option		Weighted- Average Remaining Contractual Term (in years)
Outstanding at January 1, 2024		7,728,721		$	1.11
Granted		100,000			0.54
Forfeited and expired		(2,437,652	)		1.55
Outstanding at March 31, 2024		5,391,069		$	0.89		8.7
Exercisable at March 31, 2024		1,231,465		$	1.70		6.1
Vested and expected to vest at March 31, 2024		5,391,069		$	0.89		8.7

Weighted Average Assumption Used for Grant Date Fair Value of Option Grants

Expected volatility	77.0	%
Risk‑free rate	4.1	%
Expected term (in years)	6.3
Dividend rate	0.00	%

Summary of Activity in Restricted Stock Units

Restricted stock units have been issued to certain board members. Activity in restricted stock units is summarized in the following table:

	Number of Units			Weighted- Average Grant Date Fair Value
Unvested at January 1, 2024		22,654		$	1.03
Vested		(5,663	)		1.03
Unvested at March 31, 2024		16,991		$	1.03

Commitments and Contingencies

3 Months Ended

Mar. 31, 2024

Commitments and Contingencies [Abstract]

Commitments and Contingencies

Note 13

Commitments and Contingencies:

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 12 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 one to five years.

In March 2024, the Company terminated the existing leases for its California facilities and concurrently executed new leases that effectively extended the terms of the leases for five years, which has been accounted for as a lease modification. The ROU assets and operating lease liabilities were remeasured at the modification date, resulting in an increase to both balances of $977 during the three months ended March 31, 2024. There were no lease modifications during the three months ended March 31, 2023.

Operating lease costs were $106 for each of the three months ended March 31, 2024 and 2023. Cash paid for amounts included in the measurement of operating lease liabilities was $112 and $96 for the three months ended March 31, 2024 and 2023, respectively. As of March 31, 2024, the weighted average incremental borrowing rate was 11.94% and the weighted average remaining lease term was 4.7 years.

The following table summarizes the Company’s operating lease maturities as of March 31, 2024:

Remaining 2024	$	341
2025		463
2026		334
2027		290
2028		301
Thereafter		231
Total remaining lease payments		1,960
Less: imputed interest		(494	)
Total lease liabilities	$	1,466

Accrued State Sales and Use Tax Matters

The Company records state sales tax collected and remitted for its customers on dermatology procedures 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 is recorded in general and administrative expenses within the condensed consolidated statements of operations.

The Company believes its state sales and use tax accruals have been 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.

In the ordinary course of business, the Company is, from time to time, 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 states of New York and California have assessed the Company an aggregate of $3,943 including penalties and interest. The audits cover the period from March 2014 through November 2022. The Company received notification that an administrative state judge in New York issued an opinion finding in favor of the Company that the sale of XTRAC treatment codes was not taxable as sales tax with respect to that state’s first assessment. This ruling covers $1,484 of the total $3,943 of assessments. The relevant taxing authority filed an appeal of the administrative law judge’s finding and, following the submission of legal briefs by both sides and oral argument held in January 2022, on May 6, 2022, the Company received a written decision from the State of New York Appeals Tribunal (“Tribunal”) overturning the favorable sales tax determination of the administrative law judge. The Company appealed the Tribunal’s decision to the New York State Appellate Division (“Appellate Division”), and posted the required appellate bond in the form of cash collateral. Oral argument was held by the Appellate Division on January 18, 2024.

On March 8, 2024, the Company received a decision from the Appellate Division ruling against it in the matter of its sales tax appeal, affirming the Tribunal’s ruling that the Company’s sale of XTRAC treatment codes is subject to sales tax. The Appellate Division concluded that, through the usage arrangements, the Company’s customers had possession of the laser devices and had a license and ability to use the laser devices. The Appellate Division also agreed with the Tribunal that the primary function analysis was not applicable in this matter. On April 11, 2024, the Company filed a motion for leave to appeal the Appellate Division’s decision to the New York State Court of Appeals. The Company is in the administrative process of appeal with respect to the remaining $1,273 of assessments in the State of New York.

The State of California has made aggregate assessments of $1,186 including penalties and interest. The audits cover the period from June 2018 through June 2022. The Company is in the administrative process of appeal in this jurisdiction as well.

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 a prescription medicine, or the Company does not have other defenses where the Company prevails, the Company may be subject to sales taxes in those particular states for previous years and in the future, plus potential interest and penalties. The precise scope, timing and time periods at issue, as well as the final outcomes of the investigations and judicial proceedings, remain uncertain. Accordingly, the Company’s estimate may change from time to time, and actual losses could vary.

Contingent Consideration

In January 2022, the Company acquired certain assets related to the TheraClear devices from Theravant Corporation (“Theravant”). Theravant is eligible to receive up to $3,000 in future earnout payments upon the achievement of certain annual net revenue milestones ($1,000 of which is due upon the earlier of achieving a revenue target or July 2025), up to $20,000 in future royalty payments based upon a percentage of gross profit from future domestic sales ranging from 10-20%, 25% of gross profit from international sales over the subsequent four-year period, and up to $500 in future milestone payments upon the achievement of certain commercialization related targets. Through March 31, 2024, the Company has incurred $66 of royalty and gross profit payments based on gross profit from domestic and international sales.

Milestone Payments

In January 2022, the Company entered into a Development Agreement (the “Development Agreement”) with Theravant. Under the Development Agreement, the Company will reimburse Theravant for costs incurred in further developing certain TheraClear technology and other healthcare products and methods for the medical aesthetic marketplace. In connection with the development of three devices, Theravant is eligible to receive $500 upon FDA clearance for each device and $500 upon achievement of certain net revenue targets for each device, aggregating to $3,000 of potential future milestone payments under the Development Agreement. The Development Agreement has a three-year term, unless terminated sooner by either party.

Legal Matters

In the ordinary course of business, the Company is routinely a defendant in or party 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.

On April 1, 2022, a proposed representative class action under California’s Private Attorneys General Act (“PAGA”) was filed in Superior Court of California, County of San Diego against the Company and an employment agency which provided the Company with temporary employees. The complaint alleges various violations of the California Labor Code, including California’s wage and hour laws, relating to current and former non-exempt employees of the Company. The complaint seeks class status and payments for allegedly unpaid compensation and attorney’s fees. In a related matter, the attorneys in this matter and the proposed class representative, in a letter dated March 12, 2022, to the California Labor & Workforce Development Agency made nearly identical claims seeking the right to pursue a PAGA action against the Company and the employment agency. On or about May 16, 2022, the plaintiff filed a First Amended Complaint adding a PAGA claim to the action. On or about June 2, 2022, the plaintiff filed an Application to Dismiss Class and Individual Claim without prejudice, in an attempt to pursue a PAGA only complaint. On or about June 30, 2022, the parties entered into a stipulation to allow the plaintiff to file a Second Amended Complaint to clarify the PAGA claim and to stay the pending action to allow an attempt at resolution through mediation. The mediation was held on February 23, 2023, and the matter was settled on terms agreeable to the Company. The settlement, which requires the Company to pay $106, was subject to the right of individual class members to opt out of the settlement and proceed on their own. No individual has requested to opt out of the settlement, and on April 5, 2024, an Order Granting Final Approval of the settlement was entered in the Superior Court. As of March 31, 2024, $106 has been accrued for this matter.

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 5,237	$ 6,784
Restricted cash	1,334	1,334
Accounts receivable, net of allowance for credit losses of $306 and $222 at March 31, 2024 and December 31, 2023, respectively	3,630	4,440
Inventories	2,695	2,673
Prepaid expenses and other current assets	343	312
Total current assets	13,239	15,543
Property and equipment, net	11,726	11,778
Operating lease right-of-use assets	1,508	626
Intangible assets, net	6,825	7,319
Goodwill	6,519	6,519
Other assets	231	231
Total assets	40,048	42,016
Current liabilities:
Accounts payable	3,592	3,343
Accrued expenses and other current liabilities	6,269	6,306
Deferred revenues	2,366	2,120
Current portion of operating lease liabilities	300	352
Current portion of contingent consideration	61	53
Total current liabilities	12,588	12,174
Long-term debt, net	15,075	15,044
Deferred revenues and other liabilities	480	552
Deferred tax liability	186	186
Operating lease liabilities, net of current portion	1,166	237
Contingent consideration, net of current portion	1,121	1,135
Total liabilities	30,616	29,328
Commitments and contingencies (Note 13)
Stockholders' equity:
Series C convertible preferred stock, $0.10 par value; 10,000,000 shares authorized, no shares issued and outstanding	0	0
Common stock, $0.001 par value; 150,000,000 shares authorized; 35,060,920 shares issued and outstanding at March 31, 2024 and December 31, 2023	35	35
Additional paid-in capital	250,823	250,711
Accumulated deficit	(241,426)	(238,058)
Total stockholders' equity	9,432	12,688
Total liabilities and stockholders' equity	$ 40,048	$ 42,016

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 14 Subsequent Events: On April 26, 2024, the Company announced that it will effect a 1-for-10 reverse stock split of its issued and outstanding shares of common stock on June 6, 2024, unless the Company’s common stock achieves a minimum closing bid price of at least $1.00 per share on the Nasdaq Capital Market (“Nasdaq”) for ten trading days prior to that date. The reverse stock split is primarily intended to bring the Company into compliance with Nasdaq’s minimum bid price requirement for continued listing.

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in-Capital [Member]	Accumulated Deficit [Member]	Total
Beginning balance at Dec. 31, 2022	$ 35	$ 249,024	$ (227,228)	$ 21,831
Beginning balance (in shares) at Dec. 31, 2022	34,723,046
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation expense	$ 0	325	0	325
Issuance of restricted stock	$ 0	0	0	0
Issuance of restricted stock (in shares)	158,407
Net loss	$ 0	0	(2,835)	(2,835)
Ending balance at Mar. 31, 2023	$ 35	249,349	(230,063)	19,321
Ending balance (in shares) at Mar. 31, 2023	34,881,453
Beginning balance at Dec. 31, 2023	$ 35	250,711	(238,058)	12,688
Beginning balance (in shares) at Dec. 31, 2023	35,060,920
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation expense	$ 0	112	0	112
Net loss	0	0	(3,368)	(3,368)
Ending balance at Mar. 31, 2024	$ 35	$ 250,823	$ (241,426)	$ 9,432
Ending balance (in shares) at Mar. 31, 2024	35,060,920

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/exampleRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

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+ Details

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2024	May 13, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Document Transition Report	false
Entity File Number	0-51481
Entity Registrant Name	STRATA SKIN SCIENCES, INC.
Entity Central Index Key	0001051514
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-3986004
Entity Address, Address Line One	5 Walnut Grove Drive
Entity Address, Address Line Two	Suite 140
Entity Address, City or Town	Horsham
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	19044
City Area Code	215
Local Phone Number	619-3200
Title of 12(b) Security	Common Stock, $0.001 Par Value
Trading Symbol	SSKN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		35,060,920

Business and Geographical Reporting Segments, Disaggregation of Revenue by Geographical Region (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues	$ 6,754	$ 7,567
Domestic [Member]
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues	4,461	5,343
Foreign [Member]
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues	2,293	2,224
Operating Segments [Member] \| Dermatology Recurring Procedures [Member]
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues	4,696	5,209
Operating Segments [Member] \| Dermatology Procedures Equipment [Member]
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues	2,058	2,358
Operating Segments [Member] \| Domestic [Member] \| Dermatology Recurring Procedures [Member]
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues	4,320	4,847
Operating Segments [Member] \| Domestic [Member] \| Dermatology Procedures Equipment [Member]
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues	141	496
Operating Segments [Member] \| Foreign [Member] \| Dermatology Recurring Procedures [Member]
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues	376	362
Operating Segments [Member] \| Foreign [Member] \| Dermatology Procedures Equipment [Member]
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues	$ 1,917	$ 1,862

- Definition

+ References

+ Details

Stock-Based Compensation, Summary (Details) - 2016 Omnibus Incentive Plan [Member]	Mar. 31, 2024 shares
Stock-based Compensation [Abstract]
Common stock reserved for future issuance (in shares)	7,832,651
Number of shares available for issuance (in shares)	2,034,437

Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2024

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

	March 31, 2024		December 31, 2023
Warranty obligations	$	175	$	180
Compensation and related benefits		1,667		1,679
State sales, use and other taxes		4,290		4,316
Professional fees and other		137		131
	$	6,269	$	6,306

Stock-Based Compensation, Restricted Stock Units (Details) - Restricted Stock Units [Member] $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($) $ / shares shares
Number of Units [Abstract]
Unvested at beginning of period (in shares) \| shares	22,654
Vested (in shares) \| shares	(5,663)
Unvested at end of period (in shares) \| shares	16,991
Weighted Average Grant Date Fair Value [Abstract]
Unvested at beginning of period (in dollars per share) \| $ / shares	$ 1.03
Vested (in dollars per share) \| $ / shares	1.03
Unvested at end of period (in dollars per share) \| $ / shares	$ 1.03
Unrecognized Compensation Expense [Abstract]
Unrecognized compensation expense \| $	$ 9
Weighted average period of recognition	3 months 18 days

Long-Term Debt, Future Minimum Principal Payments (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Future Payments for Long-Term Debt [Abstract]
2026	$ 3,750
2027	7,500
2028	3,750
Total	15,000
Exit fee	600
Long term debt after exit fee	15,600
Less: unamortized debt discount	(525)
Long-term debt, net	$ 15,075	$ 15,044

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Significant Customer Concentrations	3 Months Ended
Significant Customer Concentrations	Mar. 31, 2024
Significant Customer Concentrations [Abstract]
Significant Customer Concentrations	Note 12 Significant Customer Concentrations: For the three months ended March 31, 2024, revenues from sales to one customer, an international distributor from which the Company earned dermatology procedures equipment revenues, were $1,102, or 16.3%, of total revenues for such period. There were no amounts receivable from this customer as of March 31, 2024. For the three months ended March 31, 2023, the Company did not have any customers which accounted for more than 10% of its revenues. One customer represented 12.5% of net accounts receivable as of March 31, 2024. This customer also represented 16.5% of net accounts receivable as of December 31, 2023. No other customer represented more than 10% of net accounts receivable as of March 31, 2024 or December 31, 2023.

The Company (Tables)

3 Months Ended

Mar. 31, 2024

The Company [Abstract]

Accrued Warranty Costs Activity

The activity in the warranty accrual during the three months ended March 31, 2024 and 2023 is summarized as follows:

	Three Months Ended March 31,
	2024			2023
Balance, beginning of period	$	303		$	207
Additions		39			27
Expirations and claims satisfied		(64	)		(5	)
Total		278			229
Less current portion within accrued expenses and other current liabilities		(175	)		(152	)
Balance within deferred revenues and other liabilities	$	103		$	77

Antidilutive Securities Excluded from Computation of Net Loss Per Share

The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding, as they would be anti-dilutive:

	March 31,
	2024		2023
Stock options		5,391,069		4,464,714
Common stock warrants		800,000		373,626
Restricted stock units		22,654		119,597
		6,213,723		4,957,937

The Company, Background (Details) - XTRAC [Member]	3 Months Ended
The Company, Background (Details) - XTRAC [Member]	Mar. 31, 2024 Systems
United States [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Number of systems placed in dermatologists offices	907
International [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Number of systems placed in dermatologists offices	45

Business and Geographical Reporting Segments, Results of Operations from Business Segments (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($) Segment	Mar. 31, 2023 USD ($)
Business Segments [Abstract]
Number of operating segments \| Segment	2
Results of Operations from Business Segments [Abstract]
Revenues, net	$ 6,754	$ 7,567
Cost of revenues	3,674	3,179
Gross profit	$ 3,080	$ 4,388
Gross profit %	45.60%	58.00%
Allocated expenses [Abstract]
Engineering and product development	$ 241	$ 315
Selling and marketing	3,018	3,742
Unallocated expenses	2,710	2,917
Total operating expenses	5,969	6,974
Loss from operations	(2,889)	(2,586)
Interest expense	(524)	(286)
Interest income	45	37
Net loss	(3,368)	(2,835)
Operating Segments [Member] \| Dermatology Recurring Procedures [Member]
Results of Operations from Business Segments [Abstract]
Revenues, net	4,696	5,209
Cost of revenues	2,195	2,020
Gross profit	$ 2,501	$ 3,189
Gross profit %	53.30%	61.20%
Allocated expenses [Abstract]
Engineering and product development	$ 196	$ 245
Selling and marketing	2,753	3,353
Unallocated expenses	0	0
Total operating expenses	2,949	3,598
Loss from operations	(448)	(409)
Interest expense	0	0
Interest income	0	0
Net loss	(448)	(409)
Operating Segments [Member] \| Dermatology Procedures Equipment [Member]
Results of Operations from Business Segments [Abstract]
Revenues, net	2,058	2,358
Cost of revenues	1,479	1,159
Gross profit	$ 579	$ 1,199
Gross profit %	28.10%	50.80%
Allocated expenses [Abstract]
Engineering and product development	$ 45	$ 70
Selling and marketing	265	389
Unallocated expenses	0	0
Total operating expenses	310	459
Loss from operations	269	740
Interest expense	0	0
Interest income	0	0
Net loss	$ 269	$ 740

Intangible Assets, net (Tables)

3 Months Ended

Mar. 31, 2024

Intangible Assets, net [Abstract]

Components of Intangible Assets

Intangible assets consist of the following:

March 31, 2024	Balance		Accumulated Amortization			Net Book Value
Core technology	$	5,700	$	(4,988	)	$	712
Product technology		4,808		(3,896	)		912
Customer relationships		6,900		(6,038	)		862
Tradenames		1,500		(1,313	)		187
Pharos customer lists		5,314		(1,162	)		4,152
	$	24,222	$	(17,397	)	$	6,825

December 31, 2023
Core technology	$	5,700	$	(4,845	)	$	855
Product technology		4,808		(3,866	)		942
Customer relationships		6,900		(5,865	)		1,035
Tradenames		1,500		(1,275	)		225
Pharos customer lists		5,314		(1,052	)		4,262
	$	24,222	$	(16,903	)	$	7,319

Estimated Future Amortization Expense for Intangible Assets

The following table summarizes the estimated future amortization expense for the above intangible assets for the next five years:

Remaining 2024			1,477
2025			1,266
2026			561
2027			561
2028			561

Business and Geographical Reporting Segments, Depreciation and Amortization by Reportable Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Depreciation and Amortization by Reportable Segment [Abstract]
Depreciation and amortization	$ 1,249	$ 1,397
Operating Segments [Member] \| Dermatology Recurring Procedures [Member]
Depreciation and Amortization by Reportable Segment [Abstract]
Depreciation and amortization	1,114	1,213
Operating Segments [Member] \| Dermatology Procedures Equipment [Member]
Depreciation and Amortization by Reportable Segment [Abstract]
Depreciation and amortization	132	180
Unallocated [Member]
Depreciation and Amortization by Reportable Segment [Abstract]
Depreciation and amortization	$ 3	$ 4

Business and Geographical Reporting Segments

3 Months Ended

Mar. 31, 2024

Business and Geographical Reporting Segments [Abstract]

Business and Geographical Reporting Segments

Note 11

Business and Geographical Reporting Segments:

The Company organized its business into two operating segments to better align 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 and TheraClear 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 and other financing income (expense) is 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 March 31, 2024	Dermatology Recurring Procedures			Dermatology Procedures Equipment			Total
Revenues, net	$	4,696		$	2,058		$	6,754
Cost of revenues		2,195			1,479			3,674
Gross profit		2,501			579			3,080
Gross profit %		53.3	%		28.1	%		45.6	%

Allocated expenses:
Engineering and product development		196			45			241
Selling and marketing		2,753			265			3,018
Unallocated expenses		—			—			2,710
		2,949			310			5,969
(Loss) income from operations		(448	)		269			(2,889	)
Interest expense		—			—			(524	)
Interest income		—			—			45
Net (loss) income	$	(448	)	$	269		$	(3,368	)

Three Months Ended March 31, 2023	Dermatology Recurring Procedures			Dermatology Procedures Equipment			Total
Revenues, net	$	5,209		$	2,358		$	7,567
Cost of revenues		2,020			1,159			3,179
Gross profit		3,189			1,199			4,388
Gross profit %		61.2	%		50.8	%		58.0	%

Allocated expenses:
Engineering and product development		245			70			315
Selling and marketing		3,353			389			3,742
Unallocated expenses		—			—			2,917
		3,598			459			6,974
(Loss) income from operations		(409	)		740			(2,586	)
Interest expense		—			—			(286	)
Interest income		—			—			37
Net (loss) income	$	(409	)	$	740		$	(2,835	)

For the three months ended March 31, 2024 and 2023, depreciation and amortization by reportable segment were as follows:

	Three Months Ended March 31,
	2024		2023
Dermatology recurring procedures	$	1,114	$	1,213
Dermatology procedures equipment		132		180
Unallocated expenses		3		4
Total	$	1,249	$	1,397

Three Months Ended March 31, 2024	Dermatology Recurring Procedures		Dermatology Procedures Equipment		Total
Domestic	$	4,320	$	141	$	4,461
Foreign		376		1,917		2,293
Total	$	4,696	$	2,058	$	6,754

Three Months Ended March 31, 2023
Domestic	$	4,847	$	496	$	5,343
Foreign		362		1,862		2,224
Total	$	5,209	$	2,358	$	7,567

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Liquidity (Details) - USD ($) $ in Thousands	1 Months Ended
Liquidity (Details) - USD ($) $ in Thousands	Oct. 31, 2021	Mar. 31, 2024
MidCap Financial Trust [Member] \| Senior Term Facility [Member]
Equity Distribution Agreement [Abstract]
Term loan		$ 8,000
MidCap Financial Trust [Member] \| Senior Term Facility One [Member]
Equity Distribution Agreement [Abstract]
Term loan		8,000
MidCap Financial Trust [Member] \| Senior Term Facility Two [Member]
Equity Distribution Agreement [Abstract]
Term loan		7,000
MidCap Financial Trust [Member] \| Senior Term Facility Three [Member]
Equity Distribution Agreement [Abstract]
Term loan		$ 5,000
At-the-Market Equity Offering [Member] \| Maximum [Member]
Equity Distribution Agreement [Abstract]
Amount of common stock the Company may sell under equity distribution agreement	$ 11,000

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Allowance for credit losses	$ 306	$ 222
Stockholders' equity:
Series C Convertible Preferred Stock, par value (in dollars per share)	$ 0.1	$ 0.1
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	0
Series C Convertible Preferred Stock, shares outstanding (in shares)	0	0
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 (in shares)	35,060,920	35,060,920
Common stock, shares outstanding (in shares)	35,060,920	35,060,920

The Company

3 Months Ended

Mar. 31, 2024

The Company [Abstract]

The Company

Note 1

The Company:

Background

STRATA Skin Sciences, Inc. (the “Company”) is a medical technology company in dermatology dedicated to developing, commercializing and marketing innovative products for the treatment of dermatologic conditions. Its products include the XTRAC® and Pharos® excimer lasers and VTRAC® lamp systems utilized in the treatment of psoriasis, vitiligo and various other skin conditions. In January 2022, the Company acquired the TheraClear Acne Therapy System to broaden its opportunities with expansion potential in the acne care market. The Company markets the device under the brand name TheraClear® X.

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 March 31, 2024, there were 907 XTRAC systems placed in dermatologists’ offices in the United States and 45 systems internationally 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.

The Pharos excimer laser system holds FDA clearance to treat chronic skin diseases, including psoriasis, vitiligo, atopic dermatitis and leukoderma.

The TheraClear® Acne Therapy System (“TheraClear”) combines intense pulse light with vacuum (suction) for the treatment of mild to moderate inflammatory acne (including acne vulgaris), comedonal acne and pustular acne.

Since 2019, the Company has been transitioning its international dermatology procedures equipment sales through its master distributor to a direct distribution model for equipment sales and recurring revenue on a country-by-country basis. The Company has signed distributor contracts by year as follows: 2019 – Korea, 2020 – Japan, 2021 – China, Israel, Saudi Arabia, Kuwait, Oman, Qatar, Bahrain, UAE, Jordan, Iraq and 2023 – Mexico, India.

Post-COVID-19 Pandemic

Since March 2020, the global pandemic related to a new strain of coronavirus (“COVID-19”) has negatively impacted business conditions in the industry in which the Company operates, disrupted global supply chains, constrained workforce participation and created significant volatility and disruption of financial markets. The pandemic led to the suspension of elective procedures in the U.S. and to the temporary closure of many physician practices, which are the Company’s primary customers. While most physician offices have reopened, some of the Company’s partner physician practices closed permanently. Accordingly, the COVID-19 pandemic and its variants have negatively impacted the Company’s operational and financial performance, including its ability to execute its business strategies and initiatives in the expected time frames and those of its primary customers. It has also negatively impacted the Company’ supply chains and transport, customer behavior and staffing.

Impact of Russia-Ukraine War

Prior to the outbreak of the Russia-Ukraine War, Ukraine was the largest exporter of noble gases including neon, krypton, and xenon and has historically been the source of a significant amount of gas supplied to the Company by its contract suppliers. Neon gas is essential to the proper functioning of the Company’s lasers. The Company’s suppliers have been resourceful in continuing to supply gases to the Company but cannot assure the Company that the supply will remain uninterrupted. The reduced supply and ongoing conflict have also impacted the price of gas worldwide. Additionally, the Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022 has led to a further tightening of rare gas supplies as semiconductor chip manufacturers reconfigure their supply chains to address the need to secure their own supplies of rare gases for use in the manufacture of computer chips.

Impact of Israel-Hamas Conflict

The Company has not seen an impact on its distributors’ businesses in the Middle East due to the Israel-Hamas conflict, but cannot predict the impact should the conflict continue or develop into a larger war.

Basis of presentation:

Principles of Consolidation

Unaudited Interim Condensed Consolidated Financial Statements

Reclassifications

Significant Accounting Policies

Use of Estimates

Fair Value Measurements

	•	Level 1 – quoted market prices in active markets for identical assets or liabilities.
	•	Level 2 – observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
	•	Level 3 – inputs that are generally unobservable and typically reflect the Company’s estimate of assumptions that market participants would use in pricing the asset or liability.

Accrued Warranty Costs

The activity in the warranty accrual during the three months ended March 31, 2024 and 2023 is summarized as follows:

	Three Months Ended March 31,
	2024			2023
Balance, beginning of period	$	303		$	207
Additions		39			27
Expirations and claims satisfied		(64	)		(5	)
Total		278			229
Less current portion within accrued expenses and other current liabilities		(175	)		(152	)
Balance within deferred revenues and other liabilities	$	103		$	77

Net Loss Per Share

The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding, as they would be anti-dilutive:

	March 31,
	2024		2023
Stock options		5,391,069		4,464,714
Common stock warrants		800,000		373,626
Restricted stock units		22,654		119,597
		6,213,723		4,957,937

Recent Accounting Pronouncements Recently Adopted

Recent Accounting Pronouncements Not Yet Adopted

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2024
Income Taxes [Abstract]
Income Taxes	Note 10 Income Taxes: The Company accounts for income taxes using the asset and liability method. 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. No income tax expense was incurred for the three months ended March 31, 2024 and 2023.

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
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-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 2
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Revenue Recognition, Future Undiscounted Fixed Payments from International Recurring Revenue Customers (Details) $ in Thousands	Mar. 31, 2024 USD ($)
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 628
International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	3,178
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 251
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01 \| International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 1,064
Expected timing of satisfaction period	9 months
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	$ 934
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 \| International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 716
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 \| International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 445
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01 \| International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 19
Expected timing of satisfaction period	1 year