0001558370-23-013962 | 10-Q | XBRL Viewer

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

New Accounting Pronouncements And Changes In Accounting Principles [Abstract]

Leases - Schedule of Maturity Analysis of Undiscounted Lease Receivables Related to Sales-type Leases (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Sales Type And Direct Financing Leases Lease Receivable Fiscal Year Maturity [Abstract]
Remainder of 2023	$ 610
2024	851
2025	376
2026	67
2027	27
Total sales-type lease receivables	$ 1,931

Share-Based Compensation - Summary of Stock Option Activity (Details) - Stock options - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares under Option, Outstanding, Beginning balance	1,301
Number of Shares under Option, Forfeited	(24)
Number of Shares under Option, Outstanding, Ending balance	1,277
Number of Shares under Option, Exercisable	996
Number of Shares under Option, Vested and expected to vest	1,277
Weighted-average Exercise Price per Option, Outstanding, Beginning balance	$ 4.07
Weighted-average Exercise Price per Option, Forfeited	13.15
Weighted-average Exercise Price per Option, Outstanding, Ending balance	3.90
Weighted-average Exercise Price per Option, Exercisable	4.41
Weighted-average Exercise Price per Option, Vested and expected to vest	$ 3.90
Weighted-average Remaining Contractual Life, Outstanding	6 years 6 months
Weighted-average Remaining Contractual Life, Exercisable	6 years 4 months 24 days
Weighted-average Remaining Contractual Life, Vested and expected to vest	6 years 6 months
Aggregate average Intrinsic Value, Outstanding	$ 161
Aggregate average Intrinsic Value, Exercisable	115
Aggregate average Intrinsic Value, Vested and expected to vest	$ 161

Leases - Schedule of Supplemental Cash Flow Information as Lessee Related to Leases (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 521	$ 425

Recent Accounting Pronouncements

6 Months Ended

Jun. 30, 2023

Recent Accounting Pronouncements

4. RECENT ACCOUNTING PRONOUNCEMENTS

New Accounting Standards Adopted by the Company

In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“Topic 326”). This ASU provides guidance for recognizing credit losses on financial instruments based on an estimate of current expected credit losses model. The FASB subsequently issued ASU 2019-04, to clarify and address certain items related to the amendments in Topic 326.

ASU 2019-05, Financial Instruments - Credit Losses (Topic 326): Targeted Transition Relief, was issued to provide entities that have certain instruments within the scope of ASC 326 with an option to irrevocably elect the fair value option under ASC 825-10, Financial Instruments - Overall, applied on an instrument-by-instrument basis for eligible instruments. ASU 2019-10, Topic 326, Topic 815, and Topic 842 amend the mandatory effective date for Topic 326.

The Company adopted Topic 326 with an adoption date of January 1, 2023 using the modified retrospective approach. As a result, the Company changed its accounting policy for allowance for credit losses. The Company monitors accounts receivable and long term notes receivable and estimates the allowance for lifetime expected credit losses. Estimates of expected credit losses are based on historical collection experience and other factors, including those related to current market conditions and events. The adoption did not have a material effect on the Company's financial statements.

Other than the items noted above, there have been no new accounting pronouncements not yet effective or adopted in the current year that we believe have a significant impact, or potential significant impact, to our unaudited interim financial statements.

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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Property Plant And Equipment Abstract [Abstract]

Deferred Revenue - Summary of Percentages of Deferred Revenue by Year (Details)	Jun. 30, 2023
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	100.00%
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction Start Date [Axis]: 2023-07-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	47.00%
Revenue, remaining performance obligation, expected timing of satisfaction, period	6 months
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction Start Date [Axis]: 2024-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	42.00%
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction Start Date [Axis]: 2025-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	10.00%
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction Start Date [Axis]: 2026-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	1.00%
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year

Property and Equipment and Capitalized Software (Tables)

6 Months Ended

Jun. 30, 2023

Summary of Composition of Property and Equipment, Net

The following table presents the composition of property and equipment, net as of June 30, 2023 and December 31, 2022 (in thousands):


	June 30,		December 31,
	2023		2022
Laboratory equipment	$	630	$	462
Office equipment		510		508
Computer equipment and software		1,902		1,758
Manufacturing equipment		417		343
Leasehold improvements		1,442		1,435
Rental equipment		577		542
Property and equipment, gross		5,478		5,048
Less: Accumulated depreciation		(3,370)		(3,057)
Property and equipment, net	$	2,108	$	1,991

Loss Per Share - Schedule of Potentially Dilutive Securities Outstanding Excluded from Diluted Loss Per Share Calculation (Details) - shares shares in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Stock options
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities outstanding excluded from diluted loss per share	1,277	1,428
Non-vested PRSUs
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities outstanding excluded from diluted loss per share	395	395
Non-vested restricted stock units
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities outstanding excluded from diluted loss per share	3,312	3,881
Common stock warrants
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities outstanding excluded from diluted loss per share	61	75

Basis of Presentation

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Basis of Presentation

2. BASIS OF PRESENTATION

The accompanying financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). Any reference in these notes to applicable guidance is meant to refer to GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASUs”) promulgated by the Financial Accounting Standards Board (“FASB”).

Interim Financial Statements

The accompanying unaudited interim financial statements have been prepared from the books and records of the Company in accordance with GAAP for interim financial information and Rule 10-01 of Regulation S-X promulgated by the U.S. Securities and Exchange Commission (the “SEC”), which permit reduced disclosures for interim periods. All adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the accompanying balance sheets and statements of operations and stockholders’ equity and cash flows have been made. Although these interim financial statements do not include all of the information and footnotes required for complete annual financial statements, management believes that the disclosures are adequate to make the information presented not misleading. Unaudited interim results of operations and cash flows for the three and six months ended June 30, 2023 are not necessarily indicative of the results that may be expected for the full year. Unaudited interim financial statements and footnotes should be read in conjunction with the audited financial statements and footnotes included in the Company’s Form 10-K filed with the SEC on March 7, 2023, wherein a more complete discussion of significant accounting policies and certain other information can be found.

Use of Estimates

The preparation of financial statements in accordance with GAAP and the rules and regulations of the SEC requires the use of estimates and assumptions, based on judgments considered reasonable, which 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 period. The Company bases its estimates and assumptions on historical experience, known trends and events and various other factors that management believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Although management believes that its estimates and assumptions are reasonable when made, they are based upon information available at the time they are made. Management evaluates the estimates and assumptions on an ongoing basis and, if necessary, makes adjustments. Due to the risks and uncertainties involved in the Company’s business and evolving market conditions, and given the subjective element of the estimates and assumptions, actual results may differ materially from estimated results.

Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
Statements of Cash Flows - USD ($) $ in Thousands	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Cash Flows from Operating Activities:
Net loss	$ (15,421)	$ (21,260)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,004	657
Allowance for credit losses	(266)	328
Share-based compensation	3,838	4,455
Non-cash interest expense	322	340
Cost of rental units purchased by customers		92
Changes in certain assets and liabilities:
Accounts receivable, net	(5,456)	(4,013)
Inventory	(7)	(840)
Net investments in sales-type leases	828	102
Prepaid commission expense	(620)	(610)
Prepaid expenses and other assets	(2,762)	1,517
Accounts payable	1,577	(2,256)
Accrued expenses	(6,462)	1,451
Deferred revenue	(622)	(1,095)
Net Cash Used in Operating Activities	(24,047)	(21,132)	$ (30,700)
Cash Flows from Investing Activities:
Purchases of property and equipment and capitalized software	(938)	(2,040)
Repayment of notes receivable	113
Net Cash Used in Investing Activities	(825)	(2,040)
Cash Flows from Financing Activities:
Payments of debt issuance costs	(863)	(90)
Proceeds from issuance of long-term debt	2,500
Repayment of long-term debt	(1,200)
Proceeds from exercises of stock options		52
Net Cash Provided by (Used in) Financing Activities	437	(38)
Net Decrease in Cash and Cash Equivalents	(24,435)	(23,210)
Cash and Cash Equivalents, Beginning of Period	70,340	94,141	94,141
Cash and Cash Equivalents, End of Period	45,905	70,931	$ 70,340
Supplemental disclosure of cash flow information:
Cash paid for interest	2,075	1,638
Transfer of inventory to property and equipment	36	219
Supplemental disclosure of non-cash investing and financing activities:
Purchases of property and equipment and capitalized software in accounts payable and accrued expenses	134	$ 308
Reduction of accounts receivable in current and long-term notes receivable	$ 6,330

Accrued Expenses- Summary of Composition of Accrued Expenses (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Payable And Accruals [Abstract]
Compensation and related benefits	$ 4,884	$ 11,201
Consulting and professional fees	648	761
Research and development expenses	337	678
Sales and marketing expenses	822	410
Warranty	224	328
Sales and other taxes payable	701	659
Other	759	800
Accrued expenses	$ 8,375	$ 14,837

Deferred Revenue

6 Months Ended

Jun. 30, 2023

Deferred Revenue [Abstract]

Deferred Revenue

12. DEFERRED REVENUE

Payment terms typically require payment upon shipment or installation of the NeuroStar Advanced Therapy System and additional payments as access codes for treatment sessions are delivered, which can span several years after the system is first delivered and installed. The timing of revenue recognition compared to billings and cash collections typically results in accounts receivable. However, sometimes customer advances and deposits may be required for certain customers and are recorded as contract liabilities (deferred revenue). For multi-year agreements, the Company generally invoices customers annually at the beginning of each annual coverage period and recognizes revenue over the term of the coverage period.

As of June 30, 2023, the Company expects to recognize approximately the following percentages of deferred revenue by year:


	Revenue
Year:	Recognition
Remainder of 2023	47	%
2024	42	%
2025	10	%
2026	1	%
Total	100	%

Revenue recognized for the six months ended June 30, 2023 and 2022 that was included in the contract liability balance at the beginning of the year was $1.4 million and $1.8 million, respectively, and primarily represented revenue earned from separately priced extended warranties, customer deposits, milestone revenue, and clinical training.

Customers

Significant customers are those that represent more than 10% of the Company’s total revenue. For the three months ended June 30, 2023 and 2022, one customer accounted for 14% and 20% of the Company’s revenue, respectively. For the six months ended June 30, 2023 and 2022, one customer accounted for 16% and 19% of the Company’s revenue, respectively.

Accounts receivable outstanding related to the customer was $2.0 million and $5.2 million as of June 30, 2023 and December 31, 2022, respectively.

Geographical information

The following geographic data includes revenue generated from the Company’s third-party distributors. The Company’s revenue was generated in the following geographic regions and by product line for the periods indicated (in thousands):


	Revenues by Geography
	Three Months Ended June 30,
	2023				2022
			% of				% of
	Amount		Revenues		Amount		Revenues

	(in thousands, except percentages)
U.S.	$	17,289	98	%	$	16,132	99	%
International		321	2	%		197	1	%
Total revenues	$	17,610	100	%	$	16,329	100	%


	U.S. Revenues by Product Category
	Three Months Ended June 30,
	2023				2022
			% of				% of
	Amount		Revenues		Amount		Revenues

	(in thousands, except percentages)
NeuroStar Advanced Therapy System	$	4,489	26	%	$	4,382	27	%
Treatment sessions		12,314	71	%		11,295	70	%
Other		486	3	%		455	3	%
Total U.S. revenues	$	17,289	100	%	$	16,132	100	%


	International Revenues by Product Category
	Three Months Ended June 30,
	2023				2022
			% of				% of
	Amount		Revenues		Amount		Revenues

	(in thousands, except percentages)
NeuroStar Advanced Therapy System	$	56	18	%	$	52	26	%
Treatment sessions		126	39	%		14	7	%
Other		139	43	%		131	67	%
Total international revenues	$	321	100	%	$	197	100	%


	Revenues by Geography
	Six Months Ended June 30,
	2023				2022
			% of				% of
	Amount		Revenues		Amount		Revenues

	(in thousands, except percentages)
U.S.	$	32,253	97	%	$	29,648	97	%
International		897	3	%		862	3	%
Total revenues	$	33,150	100	%	$	30,510	100	%


	U.S. Revenues by Product Category
	Six Months Ended June 30,
	2023				2022
			% of				% of
	Amount		Revenues		Amount		Revenues

	(in thousands, except percentages)
NeuroStar Advanced Therapy System	$	8,339	26	%	$	8,024	27	%
Treatment sessions		22,957	71	%		20,763	70	%
Other		957	3	%		861	3	%
Total U.S. revenues	$	32,253	100	%	$	29,648	100	%


	International Revenues by Product Category
	Six Months Ended June 30,
	2023				2022
			% of				% of
	Amount		Revenues		Amount		Revenues

	(in thousands, except percentages)
NeuroStar Advanced Therapy System	$	314	35	%	$	364	42	%
Treatment sessions		310	35	%		184	21	%
Other		273	30	%		314	37	%
Total International revenues	$	897	100	%	$	862	100	%

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.

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

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Deferred Revenue - Summary of Revenue Generated in Geographic Regions for Years Indicated (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Segment Reporting Information [Line Items]
Revenues	$ 17,610	$ 16,329	$ 33,150	$ 30,510
Revenue \| Geographic Concentration
Segment Reporting Information [Line Items]
Revenues	$ 17,610	$ 16,329	$ 33,150	$ 30,510
Percentage of Revenues	100.00%	100.00%	100.00%	100.00%
Revenue \| U.S. \| Geographic Concentration
Segment Reporting Information [Line Items]
Revenues	$ 17,289	$ 16,132	$ 32,253	$ 29,648
Percentage of Revenues	98.00%	99.00%	97.00%	97.00%
Revenue \| International \| Geographic Concentration
Segment Reporting Information [Line Items]
Revenues	$ 321	$ 197	$ 897	$ 862
Percentage of Revenues	2.00%	1.00%	3.00%	3.00%

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

Commitments And Contingencies Disclosure[Abstract]

Common Stock - Summary of Common Stock Issued and Reserved for Issuance (Details) - shares shares in Thousands	Jun. 30, 2023	Dec. 31, 2022
Stockholders Deficit [Line Items]
Shares of common stock issued	28,813	27,268
Shares of common stock reserved for issuance for:
Total shares of common stock issued and reserved for issuance	36,097	34,734
Common stock warrants
Shares of common stock reserved for issuance for:
Shares of common stock reserved for issuance	61	61
Stock Options Outstanding
Shares of common stock reserved for issuance for:
Shares of common stock reserved for issuance	1,277	1,301
Restricted stock units outstanding
Shares of common stock reserved for issuance for:
Shares of common stock reserved for issuance	3,707	3,901
Shares available for grant under stock incentive plans
Shares of common stock reserved for issuance for:
Shares of common stock reserved for issuance	904	1,140
Shares available for sale under employee stock purchase plan
Shares of common stock reserved for issuance for:
Shares of common stock reserved for issuance	1,335	1,063

Accounts Receivable - Composition of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Gross accounts receivable - trade	$ 14,365	$ 15,239
Less: Allowances for doubtful accounts	(1,220)	(1,648)
Accounts receivable, net	$ 13,145	$ 13,591

Commitments and Contingencies

6 Months Ended

Jun. 30, 2023

Commitments and Contingencies

17. COMMITMENTS AND CONTINGENCIES

Legal Matters

The Company is subject from time to time to various claims and legal actions arising during the ordinary course of its business. Management believes that there are currently no claims or legal actions that would reasonably be expected to have a material adverse effect on the Company’s results of operations, financial condition, or cash flows.

Accounts Receivable

6 Months Ended

Jun. 30, 2023

Receivables [Abstract]

Accounts Receivable

6. ACCOUNTS RECEIVABLE

The following table presents the composition of accounts receivable, net as of June 30, 2023 and December 31, 2022 (in thousands):


	June 30,		December 31,
	2023		2022
Gross accounts receivable - trade	$	14,365	$	15,239
Less: Allowances for credit losses		(1,220)		(1,648)
Accounts receivable, net	$	13,145	$	13,591

Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statements of Operations
Revenues	$ 17,610	$ 16,329	$ 33,150	$ 30,510
Cost of revenues	4,836	4,039	8,980	7,524
Gross Profit	12,774	12,290	24,170	22,986
Operating expenses:
Sales and marketing	11,559	13,685	23,461	26,334
General and administrative	6,200	6,356	12,812	12,734
Research and development	2,364	2,045	5,154	3,849
Total operating expenses	20,123	22,086	41,427	42,917
Loss from operations	(7,349)	(9,796)	(17,257)	(19,931)
Other (income) expense:
Interest expense	1,144	1,000	2,396	1,978
Other income, net	(3,592)	(374)	(4,232)	(649)
Net Loss	$ (4,901)	$ (10,422)	$ (15,421)	$ (21,260)
Net loss per share of common stock outstanding, basic	$ (0.17)	$ (0.39)	$ (0.54)	$ (0.80)
Net loss per share of common stock outstanding, diluted	$ (0.17)	$ (0.39)	$ (0.54)	$ (0.80)
Weighted-average common shares outstanding, basic	28,590	26,787	28,316	26,692
Weighted-average common shares outstanding, diluted	28,590	26,787	28,316	26,692

Property and Equipment and Capitalized Software - Summary of Composition of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 5,478	$ 5,048
Less: Accumulated depreciation	(3,370)	(3,057)
Property and equipment, net	2,108	1,991
Laboratory Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	630	462
Office Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	510	508
Computer Equipment and Software
Property Plant And Equipment [Line Items]
Property and equipment, gross	1,902	1,758
Manufacturing Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	417	343
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	1,442	1,435
Rental Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	577	542
Property and equipment, net	$ 400	$ 400

Segment Information

6 Months Ended

Jun. 30, 2023

Segments Geographical Areas [Abstract]

Segment Information

18. SEGMENT INFORMATION

Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. The Company currently operates in one business segment as it is managed and operated as one business. A single management team that reports to the chief operating decision maker comprehensively manages the entire business. The Company does not operate any material separate lines of business or separate business entities with respect to its products or product development.

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Leases - Schedule of Future Payments of Operating Lease Liabilities (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Operating Lease Liabilities [Abstract]
Remainder of 2023	$ 428
2024	875
2025	898
2026	921
2027	882
Thereafter	116
Total lease payments	4,120
Less imputed interest	(623)
Present value of operating lease liabilities	$ 3,497

Description of Business - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
DESCRIPTION OF BUSINESS [Line Items]
Cash and cash equivalents	$ 45,905		$ 70,340
Accumulated deficit	361,313		345,892
Cash flows from operating activities	24,047	$ 21,132	$ 30,700
$37.5 Million Credit Facility \| Oxford Finance LLC
DESCRIPTION OF BUSINESS [Line Items]
Borrowings outstanding under credit facility	$ 37,500
Credit facility maturity date	Mar. 31, 2028

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

Accounts Notes, Loans And Financing, Receivable, Gross, Allowance, And Net [Abstract]

Fair Value Measurement and Financial Instruments - Schedule of Carrying Amounts and Fair Values of Financial Instruments (Details) - Money market funds - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Carrying Amount
Assets
Total assets	$ 44,241	$ 68,002
Fair Value
Assets
Total assets	44,241	68,002
Quoted Prices In Active Markets (Level 1)
Assets
Total assets	$ 44,241	$ 68,002

Notes Receivables (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of Notes Receivable, Net


	June 30,		December 31,
	2023		2022
Current portion of notes receivable	$	2,015	$	230
Long-term notes receivable		4,793		362
Less: Allowances for credit losses		(162)		—
Notes receivable, net	$	6,646	$	592

Share-Based Compensation - Additional Information (Details) $ in Thousands, shares in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Mar. 31, 2020 shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) installment shares	Jun. 30, 2022 USD ($)	Dec. 31, 2020 shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expenses		$ 2,033	$ 2,203	$ 3,838	$ 4,455
Stock options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expenses		100	100	300	300
Unrecognized compensation cost related to non-vested stock options		300		$ 300
Non-vested awards not yet recognized weighted-average period for recognition				1 year
Restricted Stock Units and PRSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expenses		1,900	$ 2,000	$ 3,600	$ 4,100
Non-vested awards not yet recognized weighted-average period for recognition				2 years
Unrecognized compensation cost related to non-vested restricted stock		$ 12,000		$ 12,000
Fair value of restricted stock vested				$ 8,000
2018 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Annual percentage increase in number of shares authorized for issuance				4.00%
Vesting terms of stock options				stock options vest 25% upon the first anniversary of the date of grant and the remainder ratably monthly thereafter for 36 months. Restricted stock units generally vest ratably in three equal installments on the first, second and third anniversaries of the grant date.
Number of vesting installments \| installment				3
Shares available for future issuance \| shares		0.6		0.6
2018 Plan \| PRSUs \| Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average price, number of days trailing				30 days
2018 Plan \| First Anniversary of Date of Grant
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting percentage of stock options				25.00%
2018 Plan \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares authorized for issuance \| shares		1.4		1.4
Maximum contractual term of stock options				10 years
2020 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of additional shares authorized for issuance \| shares	0.5
Shares available for future issuance \| shares		0.3		0.3
2020 Plan \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares authorized for issuance \| shares						0.4

Fair Value Measurement and Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2023

Fair Value Disclosures [Abstract]

Schedule of Carrying Amounts and Fair Values of Financial Instruments

The following tables set forth the carrying amounts and fair values of the Company’s financial instruments as of June 30, 2023 and December 31, 2022 (in thousands):

June 30, 2023

Fair Value Measurement Based on

Quoted

Significant

Prices In

other

Significant

Active

Observable

Unobservable

Carrying

Markets

Inputs

Amount

Fair Value

(Level 1)

(Level 2)

(Level 3)

Assets

Money market funds (cash equivalents)

44,241

—

December 31, 2022

Fair Value Measurement Based on

Quoted

Significant

Prices In

other

Significant

Active

Observable

Unobservable

Carrying

Markets

Inputs

Amount

Fair Value

(Level 1)

(Level 2)

(Level 3)

Assets

Money market funds (cash equivalents)

68,002

—

Debt (Tables)

6 Months Ended

Jun. 30, 2023

Debt Disclosure [Abstract]

Summary of Composition of Debt

The following table presents the composition of debt as of June 30, 2023 and December 31, 2022 (in thousands):


	June 30,		December 31,
	2023		2022
Outstanding principal	$	37,500	$	35,000
Accrued final payment fees		1,856		1,925
Less debt discounts		(2,643)		(971)
Total debt, net		36,713		35,954
Less current portion		—		(13,125)
Long-term debt, net	$	36,713	$	22,829

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

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Property Plant And Equipment Abstract [Abstract]

Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 45,905	$ 70,340
Accounts receivable, net	13,145	13,591
Inventory	8,871	8,899
Current portion of net investments in sales-type leases	1,072	1,538
Current portion of prepaid commission expense	2,204	1,997
Current portion of notes receivables	1,975	230
Prepaid expenses and other current assets	4,504	2,174
Total current assets	77,676	98,769
Property and equipment, net	2,108	1,991
Operating lease right-of-use assets	3,056	3,327
Net investments in sales-type leases	859	1,222
Prepaid commission expense	7,980	7,568
Long-term notes receivable	4,671	362
Other assets	4,042	3,645
Total Assets	100,392	116,884
Current liabilities:
Accounts payable	4,143	2,433
Accrued expenses	8,375	14,837
Deferred revenue	1,674	1,980
Current portion of operating lease liabilities	834	824
Current portion of long-term debt, net		13,125
Total current liabilities	15,026	33,199
Long-term debt, net	36,713	22,829
Deferred revenue	513	829
Operating lease liabilities	2,663	2,967
Total Liabilities	54,915	59,824
Commitments and contingencies (Note 17)
Stockholders' Equity:
Preferred stock, $0.01 par value: 10,000 shares authorized; no shares issued or outstanding on June 30, 2023 and December 31, 2022
Common stock, $0.01 par value: 200,000 shares authorized; 28,813 and 27,268 shares issued and outstanding on June 30, 2023 and December 31, 2022, respectively	288	273
Additional paid-in capital	406,502	402,679
Accumulated deficit	(361,313)	(345,892)
Total Stockholders' Equity	45,477	57,060
Total Liabilities and Stockholders' Equity	$ 100,392	$ 116,884

Property and Equipment and Capitalized Software

6 Months Ended

Jun. 30, 2023

Property and Equipment and Capitalized Software

7. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE

The following table presents the composition of property and equipment, net as of June 30, 2023 and December 31, 2022 (in thousands):


	June 30,		December 31,
	2023		2022
Laboratory equipment	$	630	$	462
Office equipment		510		508
Computer equipment and software		1,902		1,758
Manufacturing equipment		417		343
Leasehold improvements		1,442		1,435
Rental equipment		577		542
Property and equipment, gross		5,478		5,048
Less: Accumulated depreciation		(3,370)		(3,057)
Property and equipment, net	$	2,108	$	1,991

As of June 30, 2023 and December 31, 2022, the Company had capitalized software costs, net of $3.6 million, which are included in “Prepaid expenses and other current assets” and “Other assets” on the balance sheet.

Depreciation and amortization expense was $0.5 million and $0.3 million for the three months ended June 30, 2023 and 2022, respectively, and $1.0 million and $0.7 million for the six months ended June 30, 2023 and 2022, respectively.

Prepaid Commission Expense - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Amortization Of Deferred Charges [Abstract]
Amortization period of deferred commissions			7 years
Amortization expense	$ 0.6	$ 0.5	$ 1.1	$ 0.9

Debt - Summary of Composition of Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Outstanding principal	$ 37,500	$ 35,000
Accrued final payment fees	1,856	1,925
Less debt discounts	(2,643)	(971)
Total debt, net	36,713	35,954
Less current portion		(13,125)
Long-term debt, net	$ 36,713	$ 22,829

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

Segment Information - Additional Information (Details)	6 Months Ended
Segment Information - Additional Information (Details)	Jun. 30, 2023 segment
Segments Geographical Areas [Abstract]
Number of operating business segment	1

Common Stock

6 Months Ended

Jun. 30, 2023

Equity [Abstract]

Common Stock

14. COMMON STOCK

Common Stock

The following table summarizes the total number of shares of the Company’s common stock issued and reserved for issuance as of June 30, 2023 and December 31, 2022 (in thousands):


	June 30, 2023	December 31, 2022
Shares of common stock issued	28,813	27,268
Shares of common stock reserved for issuance for:
Common stock warrants outstanding	61	61
Stock options outstanding	1,277	1,301
Restricted stock units outstanding	3,707	3,901
Shares available for grant under stock incentive plans	904	1,140
Shares available for sale under employee stock purchase plan	1,335	1,063
Total shares of common stock issued and reserved for issuance	36,097	34,734

Common Stock Warrants

The following table summarize the Company’s outstanding common stock warrants as of June 30, 2023, and December 31, 2022:



Warrants
Outstanding
(in thousands)	Exercise Price		Expiration Date
20	$	9.73	Aug-2023
20	$	9.73	Mar-2024
21	$	9.73	Dec-2024
61

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Composition of Accounts Receivable, Net

Share-Based Compensation - Summary of Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total	$ 2,033	$ 2,203	$ 3,838	$ 4,455
Cost of Revenues
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total	36	34	72	60
Sales and Marketing
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total	713	1,049	1,356	2,183
General and Administrative
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total	1,115	1,002	2,082	2,011
Research and Development
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total	$ 169	$ 118	$ 328	$ 201

Leases - Additional Information (Details) $ in Thousands	3 Months Ended		6 Months Ended
Leases - Additional Information (Details) $ in Thousands	Jun. 30, 2023 USD ($) ft²	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) ft²	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Leases [Line Items]
Lessee, finance lease, lease not yet commenced, description			The Company does not currently have any finance leases or executed leases that have not yet commenced.
Operating lease, rent expense, net	$ 200	$ 200	$ 400	$ 400
Operating lease, weighted-average remaining lease term	4 years 7 months 6 days		4 years 7 months 6 days
Operating lease, weighted-average discount rate	7.20%		7.20%
Carrying amount of lease receivables	$ 1,900		$ 1,900
Unguaranteed residual assets	0		0
Operating lease income	40	50	100	100
Property and equipment, net	$ 2,108		$ 2,108		$ 1,991
NeuroStar Advanced Therapy Systems \| Minimum
Leases [Line Items]
Lessor sales-type lease, Term	3 years		3 years
NeuroStar Advanced Therapy Systems \| Maximum
Leases [Line Items]
Lessor sales-type lease, Term	4 years		4 years
Headquarters and Office Equipment, Including Copiers
Leases [Line Items]
Area of lease facility \| ft²	32,000		32,000
Rental Equipment
Leases [Line Items]
Property and equipment, net	$ 400		$ 400		$ 400
Rental equipment depreciation expense	$ 20	$ 20	$ 40	$ 50
Charlotte, North Carolina
Leases [Line Items]
Area of lease facility \| ft²	9,600		9,600

Accounts Receivable (Tables)

6 Months Ended

Jun. 30, 2023

Receivables [Abstract]

The following table presents the composition of accounts receivable, net as of June 30, 2023 and December 31, 2022 (in thousands):


	June 30,		December 31,
	2023		2022
Gross accounts receivable - trade	$	14,365	$	15,239
Less: Allowances for credit losses		(1,220)		(1,648)
Accounts receivable, net	$	13,145	$	13,591

Notes Receivables - Additional Information (Details) $ in Thousands				3 Months Ended		6 Months Ended
	Mar. 31, 2023 USD ($) D	Jul. 14, 2022 USD ($)	Sep. 29, 2021 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payment amount of notes receivable				$ 6,646		$ 6,646		$ 592
Greenbrook TMS Inc \| Secured Promissory Note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of notes receivable	4 years
Interest rate (as a percent)	7.65%
Percentage of unpaid amount	200.00%
Discount rate	20.00%
Number of day volume-weighted average closing price \| D	30
Principal amount of notes receivable	$ 6,000
Success TMS
Accounts, Notes, Loans and Financing Receivable [Line Items]
Repayment of notes issued		$ 10,500
Success TMS \| Secured Promissory Note
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of master sales agreement			5 years
Term of notes receivable			5 years
Principal amount of notes receivable			$ 10,000
Success TMS \| Secured Promissory Note \| Other income, net
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income recognized				$ 600	$ 400	$ 1,200	$ 600
Success TMS \| Secured Promissory Note \| Prime Rate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest rate (as a percent)			6.00%

Leases

6 Months Ended

Jun. 30, 2023

Leases [Abstract]

Leases

9. LEASES

Lessee:

The Company has operating leases for its corporate headquarters, a training facility and office equipment, including copiers. The Company leases an approximately 32,000 square foot facility in Malvern, Pennsylvania for its corporate headquarters, which includes office and warehouse space. The Company leases an approximately 9,600 square foot facility in Charlotte, North Carolina as a training facility for its NeuroStar Advanced Therapy Systems. The Company does not currently have any finance leases or executed leases that have not yet commenced.

Operating lease rent expense was $0.2 million for the three months ended June 30, 2023 and 2022, and $0.4 million for the six months ended June 30, 2023 and 2022. As of June 30, 2023, the weighted-average remaining lease term of operating leases was 4.6 years and the weighted-average discount rate was 7.2%.

The following table presents the supplemental cash flow information as a lessee related to leases (in thousands):


	Six Months Ended
	June 30, 2023		June 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	521	$	425

The following table sets forth by year the required future payments of operating lease liabilities (in thousands):


	June 30, 2023
Remainder of 2023	$	428
2024		875
2025		898
2026		921
2027		882
Thereafter		116
Total lease payments		4,120
Less imputed interest		(623)
Present value of operating lease liabilities	$	3,497

Lessor sales-type leases:

Certain customers have purchased NeuroStar Advanced Therapy Systems on a rent-to-own basis. The lease term is three or four years with a customer option to purchase the NeuroStar Advanced Therapy System at the end of the lease or automatic transfer of ownership of the NeuroStar Advanced Therapy System at the end of the lease.

The following table sets forth the profit recognized on sales-type leases (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2023		2022		2023		2022
Profit recognized at commencement, net	$	47	$	373	$	47	$	420
Interest income		—		—		—		—
Total sales-type lease income	$	47	$	373	$	47	$	420

The following table sets forth a maturity analysis of the undiscounted lease receivables related to sales-type leases (in thousands):


	June 30,
	2023
Remainder of 2023	$	610
2024		851
2025		376
2026		67
2027		27
Total sales-type lease receivables	$	1,931

As of June 30, 2023, the carrying amount of the lease receivables is $1.9 million. The Company does not have any unguaranteed residual assets.

Lessor operating leases:

NeuroStar Advanced Therapy Systems sold for which collection is not probable are accounted for as operating leases. For the three months ended June 30, 2023 and 2022, the Company recognized operating lease income of $0.04 million and $0.05 million, respectively. For the six months ended June 30, 2023 and 2022, the Company recognized operating lease income of $0.1 million and $0.1 million, respectively.

The Company maintained rental equipment, net of $0.4 million as of June 30, 2023 and December 31, 2022, respectively, which are included in “Property and equipment, net” on the balance sheet. Rental equipment depreciation expense was $0.02 million for the three months ended June 30, 2023 and 2022, and $0.04 million and $0.05 million for the six months ended June 30, 2023 and 2022, respectively.

Notes Receivables net (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Accounts Notes, Loans And Financing, Receivable, Gross, Allowance, And Net [Abstract]
Current portion of notes receivables	$ 2,015	$ 230
Long-term notes receivable	4,793	362
Less: Allowances for credit losses	(162)
Notes receivable, net	$ 6,646	$ 592

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

Schedule of Potentially Dilutive Securities Outstanding Excluded from Diluted Loss Per Share Calculation

Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2023

Earnings Per Share [Abstract]

The following potentially dilutive securities outstanding as of June 30, 2023 and 2022 have been excluded from the denominator of the diluted loss per share of common stock outstanding calculation (in thousands):


	June 30,
	2023	2022
Stock options	1,277	1,428
Non-vested PRSUs	395	395
Non-vested restricted stock units	3,312	3,881
Common stock warrants	61	75

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company’s complete summary of significant accounting policies can be found in “Note 3. Summary of Significant Accounting Policies” in the audited financial statements included in the Company’s Form 10-K filed with the SEC on March 7, 2023.

Loss Per Share

6 Months Ended

Jun. 30, 2023

Earnings Per Share [Abstract]

Loss Per Share

15. LOSS PER SHARE

The Company’s basic loss per common share is computed by dividing the net loss by the weighted-average number of shares of common stock outstanding during the period. The Company’s restricted stock awards (non-vested shares) are issued and outstanding at the time of grant but are excluded from the Company’s computation of weighted-average shares outstanding in the determination of basic loss per share until vesting occurs.

A net loss cannot be diluted, so when the Company is in a net loss position, basic and diluted loss per common share are the same. If in the future the Company achieves profitability, the denominator of a diluted earnings per common share calculation will include both the weighted-average number of shares outstanding and the number of common stock equivalents, if the inclusion of such common stock equivalents would be dilutive. Dilutive common stock equivalents potentially include warrants, stock options, non-vested restricted stock units and non-vested performance restricted stock units (“PRSUs”) using the treasury stock method, along with the effect, if any, from the potential conversion of outstanding securities, such as convertible preferred stock.


	June 30,
	2023	2022
Stock options	1,277	1,428
Non-vested PRSUs	395	395
Non-vested restricted stock units	3,312	3,881
Common stock warrants	61	75

Common Stock (Tables)

6 Months Ended

Jun. 30, 2023

Equity [Abstract]

Summary of Common Stock Issued and Reserved for Issuance

The following table summarizes the total number of shares of the Company’s common stock issued and reserved for issuance as of June 30, 2023 and December 31, 2022 (in thousands):


	June 30, 2023	December 31, 2022
Shares of common stock issued	28,813	27,268
Shares of common stock reserved for issuance for:
Common stock warrants outstanding	61	61
Stock options outstanding	1,277	1,301
Restricted stock units outstanding	3,707	3,901
Shares available for grant under stock incentive plans	904	1,140
Shares available for sale under employee stock purchase plan	1,335	1,063
Total shares of common stock issued and reserved for issuance	36,097	34,734

Summary of Outstanding Warrants

The following table summarize the Company’s outstanding common stock warrants as of June 30, 2023, and December 31, 2022:



Warrants
Outstanding
(in thousands)	Exercise Price		Expiration Date
20	$	9.73	Aug-2023
20	$	9.73	Mar-2024
21	$	9.73	Dec-2024
61

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

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Share-Based Compensation - Summary of Restricted Stock Units and PRSUs Activity (Details) shares in Thousands	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Restricted stock units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-vested, Beginning balance \| shares	3,506
Granted \| shares	1,543
Vested \| shares	(1,545)
Forfeited \| shares	(192)
Non-vested, Ending balance \| shares	3,312
Weighted-average Grant-date Fair Value, Non-vested, Beginning balance \| $ / shares	$ 4.29
Weighted-average Grant-date Fair Value, Granted \| $ / shares	4.91
Weighted-average Grant-date Fair Value, Vested \| $ / shares	4.43
Weighted-average Grant-date Fair Value, Forfeited \| $ / shares	5.00
Weighted-average Grant-date Fair Value, Non-vested, Ending balance \| $ / shares	$ 4.48
PRSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-vested, Beginning balance \| shares	395
Non-vested, Ending balance \| shares	395
Weighted-average Grant-date Fair Value, Non-vested, Beginning balance \| $ / shares	$ 6.77
Weighted-average Grant-date Fair Value, Non-vested, Ending balance \| $ / shares	$ 6.77

Debt

6 Months Ended

Jun. 30, 2023

Debt Disclosure [Abstract]

Debt

13. DEBT

The following table presents the composition of debt as of June 30, 2023 and December 31, 2022 (in thousands):


	June 30,		December 31,
	2023		2022
Outstanding principal	$	37,500	$	35,000
Accrued final payment fees		1,856		1,925
Less debt discounts		(2,643)		(971)
Total debt, net		36,713		35,954
Less current portion		—		(13,125)
Long-term debt, net	$	36,713	$	22,829

For the three months ended June 30, 2023, the Company recognized interest expense of $1.1 million, of which $1.0 million was cash and $0.1 million was non-cash interest expense related to the amortization of deferred debt issuance costs and accrual of final payment fees. For the three months ended June 30, 2022, the Company recognized interest expense of $1.0 million, of which $0.8 million was cash and $0.2 million was non-cash interest expense related to the amortization of deferred debt issuance costs and accrual of final payment fees.

For the six months ended June 30, 2023, the Company recognized interest expense of $2.4 million, of which $2.1 million was cash and $0.3 million was non-cash interest expense related to the amortization of deferred debt issuance costs and accrual of final payment fees. For the six months ended June 30, 2022, the Company recognized interest expense of $2.0 million, of which $1.7 million was cash and $0.3 million was non-cash interest expense related to the amortization of deferred debt issuance costs and accrual of final payment fees.

Solar Credit Facility

Solar Facility Fourth Amendment

On March 29, 2023, the Company entered into a fourth amendment (the “Solar Fourth Amendment”) to the Loan and Security Agreement dated March 2, 2020 with SLR Investment Corp. (formerly known as Solar Capital Ltd.) (“Solar”), as collateral agent and other lenders as defined in the agreement (the “Lenders”; such agreement, as amended, the “Solar Facility”).

The Solar Facility permits the Company to borrow up to $60.0 million in three tranches of term loans, a “Term A Loan” in an aggregate amount of $35.0 million, a “Term B Loan” (collectively with the Term A Loan, the “Loans”) in an aggregate amount of $2.5 million, and an uncommitted “Term C Facility” in an aggregate principal amount equal to $22.5 million in the sole and absolute discretion of the Lenders and subject to the Lenders’ credit approval. On March 29, 2023, the Company borrowed an aggregate amount of $2.5 million under the Term B Loan. The Term A Loan was fully drawn prior to the effectiveness of the Solar Fourth Amendment. The maturity date of the Loans is March 29, 2028. Prior to the effectiveness of the Solar Fourth Amendment, the maturity date of the Term A Loan was February 28, 2025.

The Loans accrue interest from the date of borrowing through the date of repayment at a floating per annum rate of interest, which resets monthly and is equal to the greater of 5.65% plus (a) 3.95% or (b) daily simple SOFR for a term of one month. Only interest is required to be paid on the Loans until March 1, 2026. Prior to the effectiveness of the Solar Fourth Amendment, the interest only period with respect to the Term A Loan expired on March 1, 2023. Commencing April 1, 2026, the Company will be required to make monthly payments of principal and interest on the Loans.

In addition to the principal and interest payments due under the Solar Facility, the Company is required to pay a final payment fee to Solar due upon the earlier of prepayment, acceleration or the maturity date of the Loans equal to 4.95% of the principal amount of the term loans actually funded. If the Company prepays the Loans prior to their respective scheduled maturities, the Company will also be required to pay prepayment fees to Solar equal to 3% of the principal amount of such term loan then-prepaid if prepaid on or before the first anniversary of the Solar Fourth Amendment, 2% of the principal amount of such term loan then-prepaid if prepaid after the first anniversary and on or before the second anniversary of the Solar Fourth Amendment, or 1% of the principal amount of such term loan then-prepaid if prepaid after the second anniversary of the Solar Fourth Amendment.

The Company is also required to pay Solar an exit fee upon the occurrence of (a) any liquidation, dissolution or winding up of the Company, (b) any transaction that results in a person obtaining control over the Company, (c) the Company achieving $100 million in trailing twelve-month net product revenue or (d) the Company achieving $125 million in trailing twelve-month net product revenue. The exit fee for liquidation, dissolution, winding up or change of control of the Company is equal to 2% of the principal amount of the term loans actually funded. The exit fee for achieving either $100 million or $125 million in trailing twelve-month net product revenue is equal to 1% of the principal amount of the term loans actually funded or, if both net product revenue milestones are achieved, 2% of the principal amount of the term loans actually funded. The exit fee is capped at 2% of the principal amount of the term loans actually funded.

In connection with entering into the Solar Fourth Amendment and pursuant to the prepayment provisions of the previous Solar facility, the company paid Solar a final payment fee of $1.2 million on March 29, 2023.

As of June 30, 2023, the Company is in compliance with all covenants in the Solar Facility and is projected to be in compliance with the covenants going forward.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2023
Accounting Policies [Abstract]
Interim Financial Statements	Interim Financial Statements The accompanying unaudited interim financial statements have been prepared from the books and records of the Company in accordance with GAAP for interim financial information and Rule 10-01 of Regulation S-X promulgated by the U.S. Securities and Exchange Commission (the “SEC”), which permit reduced disclosures for interim periods. All adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the accompanying balance sheets and statements of operations and stockholders’ equity and cash flows have been made. Although these interim financial statements do not include all of the information and footnotes required for complete annual financial statements, management believes that the disclosures are adequate to make the information presented not misleading. Unaudited interim results of operations and cash flows for the three and six months ended June 30, 2023 are not necessarily indicative of the results that may be expected for the full year. Unaudited interim financial statements and footnotes should be read in conjunction with the audited financial statements and footnotes included in the Company’s Form 10-K filed with the SEC on March 7, 2023, wherein a more complete discussion of significant accounting policies and certain other information can be found.
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with GAAP and the rules and regulations of the SEC requires the use of estimates and assumptions, based on judgments considered reasonable, which 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 period. The Company bases its estimates and assumptions on historical experience, known trends and events and various other factors that management believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Although management believes that its estimates and assumptions are reasonable when made, they are based upon information available at the time they are made. Management evaluates the estimates and assumptions on an ongoing basis and, if necessary, makes adjustments. Due to the risks and uncertainties involved in the Company’s business and evolving market conditions, and given the subjective element of the estimates and assumptions, actual results may differ materially from estimated results.

Statements of Changes in Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning balance at Dec. 31, 2021	$ 264	$ 393,644	$ (308,733)	$ 85,175
Beginning balance, shares at Dec. 31, 2021	26,395
Share-based awards and options exercises	$ 3	6		9
Share-based awards and options exercises, shares	322
Share-based compensation expense		2,252		2,252
Net Loss			(10,838)	(10,838)
Ending balance at Mar. 31, 2022	$ 267	395,902	(319,571)	76,598
Ending balance, shares at Mar. 31, 2022	26,717
Beginning balance at Dec. 31, 2021	$ 264	393,644	(308,733)	85,175
Beginning balance, shares at Dec. 31, 2021	26,395
Net Loss				(21,260)
Ending balance at Jun. 30, 2022	$ 268	398,147	(329,993)	68,422
Ending balance, shares at Jun. 30, 2022	26,856
Beginning balance at Mar. 31, 2022	$ 267	395,902	(319,571)	76,598
Beginning balance, shares at Mar. 31, 2022	26,717
Share-based awards and options exercises	$ 1	42		43
Share-based awards and options exercises, shares	139
Share-based compensation expense		2,203		2,203
Net Loss			(10,422)	(10,422)
Ending balance at Jun. 30, 2022	$ 268	398,147	(329,993)	68,422
Ending balance, shares at Jun. 30, 2022	26,856
Beginning balance at Dec. 31, 2022	$ 273	402,679	(345,892)	57,060
Beginning balance, shares at Dec. 31, 2022	27,268
Share-based awards and options exercises	$ 12	(12)
Share-based awards and options exercises, shares	1,197
Share-based compensation expense		1,805		1,805
Net Loss			(10,520)	(10,520)
Ending balance at Mar. 31, 2023	$ 285	404,472	(356,412)	48,345
Ending balance, shares at Mar. 31, 2023	28,465
Beginning balance at Dec. 31, 2022	$ 273	402,679	(345,892)	57,060
Beginning balance, shares at Dec. 31, 2022	27,268
Net Loss				(15,421)
Ending balance at Jun. 30, 2023	$ 288	406,502	(361,313)	45,477
Ending balance, shares at Jun. 30, 2023	28,813
Beginning balance at Mar. 31, 2023	$ 285	404,472	(356,412)	48,345
Beginning balance, shares at Mar. 31, 2023	28,465
Share-based awards and options exercises	$ 3	(3)
Share-based awards and options exercises, shares	348
Share-based compensation expense		2,033		2,033
Net Loss			(4,901)	(4,901)
Ending balance at Jun. 30, 2023	$ 288	$ 406,502	$ (361,313)	$ 45,477
Ending balance, shares at Jun. 30, 2023	28,813

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

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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