Biocept (BIOCQ) 10-Q/A 17 Apr 23 2022 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Apr. 13, 2023
Document And Entity Information [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	Biocept, Inc (the “Company”) is filing this Amendment No. 1 on Form 10-Q/A (this “Amendment No. 1”) to amend its Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2022 (the "Original Form 10-Q") filed with the Securities and Exchange Commission (the "SEC") on November 21, 2022. Background of Restatement On April 17, 2023, the Company filed a Current Report on Form 8-K disclosing that the financial statements included in the Company’s Quarterly Reports on Form 10-Q for the quarterly periods ended March 31, 2022 (the “Original March 31, 2022 Financial Statements”), June 30, 2022 (the “Original June 30, 2022 Financial Statements”) and September 30, 2022 (the “Original September 30, 2022 Financial Statements” and together with the Original March 31, 2022 Financial Statements and the Original June 30, 2022 Financial Statements, the “Original Financial Statements”) should not be relied upon. While preparing the financial statements as of and for the year ended December 31, 2022, we discovered that there was an error in the inputs used within the black-scholes calculation for options granted in April 2019. Further, we discovered there was an error associated with the acceleration of stock-based compensation recorded in the Original March 31, 2022 Financial Statements. We determined that our review control over the completeness and accuracy of information used when calculating stock-based compensation expense did not operate effectively, resulting in a material error in the Original March 31, 2022 Financial Statements. In addition, we discovered an error in our revenue and accounts receivable reconciliation process, such that the correct accounts receivable and corresponding revenue activity was not properly reflected in the Original June 30, 2022 Financial Statements. We also discovered through our revenue recognition and accounts reconciliation process that changes in payor class and implicit price concessions were not appropriately reflected in the Original September 30, 2022 Financial Statements, which is the period in which they were known. We determined that our review control over the completeness and accuracy of data used in estimating net revenues and accounts receivable, as well as our control over the reconciliation process did not operate effectively, resulting in a material error in the Original June 30, 2022 Financial Statements and the Original September 30, 2022 Financial Statements.  In this Amendment No. 1, the Company has restated the Original September 30, 2022 Financial Statements, including the notes thereto (collectively, the “Restatements”) to correct the material errors described above in each of the Original Financial Statements. In addition to financial statement data related to the Original September 30, 2022 Financial Statements, Note 2 to the unaudited financial statements includes (i) restated balance sheet data and statement of stockholders' equity as of March 31, 2022 and June 30, 2022, (ii) restated statements of operations data for the three months ended March 31, 2022 and the three and six months ended June 30, 2022, and (iii) restated statements of cash flow data for the three months ended March 31, 2022 and the six months ended June 30, 2022. Internal Control Considerations In connection with the Restatements, management has concluded that the Company had an additional material weakness in its internal control over financial reporting as it was determined that our review control over the completeness and accuracy of information used when calculating stock-based compensation expense did not operate effectively, resulting in a material error in the Original March 31, 2022 Financial Statements. Additionally, management has concluded that the errors related to revenue recognition and accounts receivable are part of the material weakness previously identified in the preparation of our Quarterly Report on Form 10-Q as of and for the three-month period ended March 31, 2022. Items Amended in this Quarterly Report on Form 10-Q/A This Amendment No. 1 sets forth the Original Form 10-Q, as modified and superseded where necessary to reflect the Restatements and the related disclosure controls and procedures and internal control considerations. Accordingly, the following items included in the Original Form 10-Q have been amended: •Part I, Item 1, Financial Statements•Part I, Item 2, Management's Discussion and Analysis of Financial Condition and Results of Operations•Part I, Item 4, Controls and Procedures•Part II, Item 1A, Risk Factors Additionally, in accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended, the Company is including with this Amendment No. 1 currently dated certifications from its Interim President and Chief Executive Officer and its Interim Chief Financial Officer. Except as described above, this Amendment No. 1 does not amend, update or change any other disclosures in the Original Form 10-Q. In addition, the information contained in this Amendment No. 1 does not reflect events occurring after the Original Form 10-Q and does not modify or update the disclosures therein, except to reflect matters related to the Restatements.
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Trading Symbol	BIOC
Entity Registrant Name	Biocept, Inc.
Entity Central Index Key	0001044378
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		17,777,185
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-36284
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	80-0943522
Entity Address, Address Line One	9955 Mesa Rim Road
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92121
City Area Code	858
Local Phone Number	320-8200
Title of 12(b) Security	Common Stock, par value $.0001 per share
Entity Shell Company	false
Entity Current Reporting Status	Yes
Security Exchange Name	NASDAQ

Condensed Balance Sheets

Condensed Balance Sheets - USD ($) $ in Thousands		Sep. 30, 2022		Dec. 31, 2021
Current assets:
Cash		$ 18,021	[1]	$ 28,864
Accounts receivable		6,396	[1]	13,786
Inventories, net		1,897	[1]	2,651
Prepaid expenses and other current assets		949	[1]	391
Total current assets		27,263	[1]	45,692
Fixed assets, net		2,853	[1]	2,401
Lease right-of-use assets - operating		8,624	[1]	9,026
Lease right-of-use assets - finance		2,598	[1]	2,842
Other non-current assets		392	[1]	456
Total assets		41,730	[1]	60,417
Current liabilities:
Accounts payable		3,040	[1]	7,246
Accrued liabilities		2,177	[1]	3,018
Current portion of lease liabilities - operating		494	[1]	426
Current portion of lease liabilities - finance		1,053	[1]	1,083
Supplier financing	[1]	384
Total current liabilities		7,148	[1]	11,773
Non-current portion of lease liabilities - operating		9,322	[1]	9,736
Non-current portion of lease liabilities - finance		1,009	[1]	1,428
Payor liability	[1]	6,105
Total liabilities		23,584	[1]	22,937
Commitments and contingencies (see Note 11)
Stockholders' equity:
Preferred stock, $0.0001 par value, 5,000,000 shares authorized; 2,106 shares and 2,090 shares issued and outstanding at December 31, 2021 and September 30, 2022, respectively.
Common stock, $0.0001 par value, 150,000,000 shares authorized; 16,849,805 shares and 17,058,770 shares issued and outstanding at December 31, 2021 and September 30, 2022, respectively.		2	[1]	2
Additional paid-in capital		306,874	[1]	303,829
Accumulated deficit		(288,730)	[1]	(266,351)
Total stockholders' equity		18,146	[1]	37,480	[2]
Total liabilities and stockholders' equity		$ 41,730	[1]	$ 60,417
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	2,090	2,106
Preferred stock, shares outstanding	2,090	2,106
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	17,058,770	16,849,805
Common stock, shares outstanding	17,058,770	16,849,805

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2022		Sep. 30, 2021	Sep. 30, 2022		Sep. 30, 2021
Income Statement [Abstract]
Net revenues		$ 1,007	[1]	$ 17,470	$ 26,771	[1]	$ 47,273
Costs and expenses:
Cost of revenues		5,776	[1]	11,265	24,132	[1]	27,733
Research and development expenses		1,366	[1]	1,303	4,940	[1]	3,483
General and administrative expenses		3,047	[1]	3,514	13,603	[1]	9,884
Sales and marketing expenses		975	[1]	1,938	6,290	[1]	5,806
Total costs and expenses		11,164	[1]	18,020	48,965	[1]	46,906
(Loss) income from operations		(10,157)	[1]	(550)	(22,194)	[1]	367
Other (expense):
Interest expense, net		(52)	[1]	(75)	(269)	[1]	(220)
Other income, net	[1]	84			84
Total other (expense) income:		32	[1]	(75)	(185)	[1]	(220)
(Loss) income before income taxes		(10,125)	[1]	(625)	(22,379)	[1]	147
Net (loss) income		(10,125)	[1]	(625)	(22,379)	[1]	147
Net (loss) income attributable to common shareholders		$ (10,125)	[1]	$ (625)	$ (22,379)	[1]	$ 147
Weighted-average shares outstanding used in computing net (loss) income per share attributable to common shareholders:
Basic		16,998,031	[1]	15,384,469	16,917,412	[1]	14,089,537
Diluted		16,998,031	[1]	15,384,469	16,917,412	[1]	14,330,477
Net (loss) income per common share:
Basic		$ (0.60)	[1]	$ (0.04)	$ (1.32)	[1]	$ 0.01
Diluted		$ (0.60)	[1]	$ (0.04)	$ (1.32)	[1]	$ 0.01
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity - USD ($) $ in Thousands		Total		Common Stock [Member]	Series A Convertible Preferred Stock [Member]	Additional Paid-in Capital [Member]		Accumulated Deficit [Member]
Beginning balance at Dec. 31, 2020		$ 23,692		$ 1		$ 287,218		$ (263,527)
Beginning balance, shares at Dec. 31, 2020				13,397,041	2,111
Stock-based compensation expense		460				460
Shares issued upon exercise of common stock warrants		19				19
Shares issued upon exercise of common stock warrants, shares				5,304
Shares issued upon conversion of preferred stock, shares				23
Shares issued upon exercise of options		1				1
Shares issued upon exercise of options, shares				194
Net income (loss)		2,599						2,599
Ending balance at Mar. 31, 2021		26,771		$ 1		287,698		(260,928)
Ending balance, shares at Mar. 31, 2021				13,402,562	2,111
Beginning balance at Dec. 31, 2020		23,692		$ 1		287,218		(263,527)
Beginning balance, shares at Dec. 31, 2020				13,397,041	2,111
Net income (loss)		147
Ending balance at Sep. 30, 2021		39,004		$ 2		302,382		(263,380)
Ending balance, shares at Sep. 30, 2021				16,668,937	2,111
Beginning balance at Dec. 31, 2020		23,692		$ 1		287,218		(263,527)
Beginning balance, shares at Dec. 31, 2020				13,397,041	2,111
Ending balance at Dec. 31, 2021		37,480	[1]	$ 2		303,829	[2]	(266,351)	[2]
Ending balance, shares at Dec. 31, 2021				16,849,805	2,106
Beginning balance at Mar. 31, 2021		26,771		$ 1		287,698		(260,928)
Beginning balance, shares at Mar. 31, 2021				13,402,562	2,111
Stock-based compensation expense		494				494
Shares issued for ATM transaction, net of issuance costs		3,914				3,914
Shares and warrants issued, net of issuance costs, shares				908,044
Net income (loss)		(1,827)						(1,827)
Ending balance at Jun. 30, 2021		29,352		$ 1		292,106		(262,755)
Ending balance, shares at Jun. 30, 2021				14,310,606	2,111
Stock-based compensation expense		700				700
Shares issued upon exercise of options		1				1
Shares issued upon exercise of options, shares				343
Shares issued for ATM transaction, net of issuance costs		9,576		$ 1		9,575
Shares and warrants issued, net of issuance costs, shares				2,357,988
Net income (loss)		(625)						(625)
Ending balance at Sep. 30, 2021		39,004		$ 2		302,382		(263,380)
Ending balance, shares at Sep. 30, 2021				16,668,937	2,111
Beginning balance at Dec. 31, 2021		37,480	[1]	$ 2		303,829	[2]	(266,351)	[2]
Beginning balance, shares at Dec. 31, 2021				16,849,805	2,106
Stock-based compensation expense		1,759	[1]			1,759	[2]
Shares issued upon conversion of preferred stock, shares				356	(16)
Net income (loss)		(2,210)	[1]					(2,210)	[2]
Ending balance at Mar. 31, 2022		37,029	[1]	$ 2		305,588	[2]	(268,561)	[2]
Ending balance, shares at Mar. 31, 2022				16,850,161	2,090
Beginning balance at Dec. 31, 2021		37,480	[1]	$ 2		303,829	[2]	(266,351)	[2]
Beginning balance, shares at Dec. 31, 2021				16,849,805	2,106
Net income (loss)		(12,255)
Ending balance at Jun. 30, 2022		27,664	[1]	$ 2		306,267	[2]	(278,605)	[2]
Ending balance, shares at Jun. 30, 2022				16,922,868	2,090
Beginning balance at Dec. 31, 2021		37,480	[1]	$ 2		303,829	[2]	(266,351)	[2]
Beginning balance, shares at Dec. 31, 2021				16,849,805	2,106
Net income (loss)	[3]	(22,379)
Ending balance at Sep. 30, 2022		18,146	[4]	$ 2		306,874	[2]	(288,730)	[2]
Ending balance, shares at Sep. 30, 2022				17,058,770	2,090
Beginning balance at Mar. 31, 2022		37,029	[1]	$ 2		305,588	[2]	(268,561)	[2]
Beginning balance, shares at Mar. 31, 2022				16,850,161	2,090
Stock-based compensation expense		585	[1]			585	[2]
Shares issued for ATM transaction, net of issuance costs		94	[1]			94	[2]
Shares and warrants issued, net of issuance costs, shares				72,707
Net income (loss)		(10,044)	[1]					(10,044)	[2]
Ending balance at Jun. 30, 2022		27,664	[1]	$ 2		306,267	[2]	(278,605)	[2]
Ending balance, shares at Jun. 30, 2022				16,922,868	2,090
Stock-based compensation expense		462	[1]			462	[2]
Shares issued for ATM transaction, net of issuance costs		145	[1]			145	[2]
Shares and warrants issued, net of issuance costs, shares				135,902
Net income (loss)		(10,125)	[3]					(10,125)	[2]
Ending balance at Sep. 30, 2022		$ 18,146	[4]	$ 2		$ 306,874	[2]	$ (288,730)	[2]
Ending balance, shares at Sep. 30, 2022				17,058,770	2,090
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements See Note 2 - Restatements, for discussion regarding the impacts of the Restatements See Note 2 - Restatements, for discussion regarding the impacts of the Restatements See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2022		Sep. 30, 2021
Cash Flows from Operating Activities
Net income (loss)		$ (22,379)	[1]	$ 147
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization		1,217	[1]	1,082
Noncash operating lease expense		402	[1]	1,111
Stock-based compensation		2,806	[1]	1,655
Loss on disposal of fixed assets		9	[1]	4
Non-cash credit card rewards	[1]	79
Increase (decrease) in cash resulting from changes in:
Accounts receivable		7,390	[1]	(1,827)
Inventory		754	[1]	(969)
Prepaid expenses and other current assets		286	[1]	2,087
Other non-current assets		23	[1]	(13)
Accounts payable		(4,553)	[1]	(569)
Accrued liabilities		(841)	[1]	(582)
Operating lease liability	[1]	(346)
Payor liability	[1]	6,105
Net cash provided by (used in) operating activities		(9,047)	[1]	2,126
Cash Flows from Investing Activities:
Purchases of fixed assets		(671)	[1]	(982)
Net cash used in investing activities		(671)	[1]	(982)
Cash Flows from Financing Activities:
Net proceeds from issuance of common stock		239	[1]	13,489
Proceeds from exercise of common stock warrants				19
Proceeds from exercise of stock options				2
Payments on finance leases		(825)	[1]	(911)
Payments on supplier financing		(539)	[1]	(413)
Net cash provided by (used in) financing activities		(1,125)	[1]	12,186
Net increase (decrease) in cash		(10,843)	[1]	13,330
Cash at Beginning of Period		28,864	[1]	14,368
Cash at End of Period		18,021	[1]	27,698
Supplemental Cash Flow Information:
Interest		269	[1]	219
Non-cash Investing and Financing Activities
Financed insurance premiums		672	[1]	622
Fixed assets purchased through financed lease obligations		360	[1]	1,237
Fixed assets within accounts payable		$ 318	[1]	$ 147
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

The Company, Business Activitie

The Company, Business Activities and Basis of Presentation (As Restated)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
The Company, Business Activities and Basis of Presentation	1. The Company, Business Activities and Basis of Presentation (As Restated) The Company was founded in California in May 1997 and is a molecular oncology diagnostics company that develops and commercializes proprietary clinical diagnostic laboratory assays designed to identify rare tumor cells and cell-free tumor DNA from blood and cerebrospinal fluid, or CSF. The identification of tumor cells and cell-free tumor DNA in CSF has become the Company’s principal development focus following its early commercial expansion into CSF in 2020. The Company operates a clinical laboratory that is CLIA-certified (under the Clinical Laboratory Improvement Amendment of 1988) and CAP-accredited (by the College of American Pathologists) and manufactures proprietary microfluidic channels for cell enrichment and extraction, as well as certain reagents that are used to perform the Company’s diagnostic assays in a facility located in San Diego, California. CLIA certification and CAP accreditation are required before any clinical laboratory may perform testing on human specimens for the purpose of obtaining information for the diagnosis, prevention, treatment of disease, or assessment of health. The assays the Company offers are classified as laboratory developed tests (LDTs) under the CLIA regulations. In July 2013, the Company effected a reincorporation to Delaware by merging itself with and into Biocept, Inc., a Delaware corporation, which had been formed to be and was a wholly owned subsidiary of the Company since July 23, 2013. In January 2020, the Company adapted and validated its proprietary blood-based liquid biopsy technology for commercial and clinical research use in CSF to identify tumor cells that have metastasized to the central nervous system, or CNS, in patients with advanced lung cancer or breast cancer. CNSide has been designed to improve the clinical management of patients with suspected metastatic cancer involving the CNS by enabling the quantitative analysis and molecular characterization of tumor cells and cell-free tumor DNA and RNA in the CSF. Since then, we have worked extensively with leading neuro-oncologists and other cancer experts to further define and characterize the use of this unique assay. In June 2020, we launched a COVID-19 diagnostic (assay manufactured by Thermo-Fisher) which broadened our assay menu to meet the community testing needs due to the emergence of COVID-19. Basis of Presentation The accompanying unaudited condensed financial statements and notes are prepared in accordance with accounting principles generally accepted in the United States of America, or GAAP, and on the basis that the Company will continue as a going concern (see Note 3). The accompanying unaudited condensed financial statements and notes do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern. The unaudited condensed financial statements included in this Form 10-Q have been prepared in accordance with the U.S. Securities and Exchange Commission, or SEC, instructions for Quarterly Reports on Form 10-Q. Accordingly, the condensed financial statements are unaudited and do not contain all the information required by GAAP to be included in a full set of financial statements. The balance sheet at December 31, 2021 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by GAAP for a complete set of financial statements. The audited financial statements for the year ended December 31, 2021 , filed with the SEC with our Annual Report on Form 10-K on April 5, 2022 include a summary of our significant accounting policies and should be read in conjunction with this Form 10-Q. In the opinion of management, all material adjustments necessary to present fairly the results of operations for such periods have been included in this Form 10-Q. All such adjustments are of a normal recurring nature. The results of operations for interim periods are not necessarily indicative of the results of operations for the entire year. Reclassification The Company reclassified the change in inventory reserve for the nine months ended September 30, 2021 of approximately $ 0.1 million within the condensed statement of cash flows to conform to the current year presentation. The change in inventory reserve is now included in the increase (decrease) in cash resulting from changes in inventory within the cash flows from operating activities. This reclassification had no effect on previously reported cash flows from operating activities in the unaudited condensed statement of cash flows. Significant Accounting Policies During the three and nine months ended September 30, 2022, there were no changes to our significant accounting policies as described in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021 . Revenue Recognition and Accounts Receivable The Company's commercial revenues are generated from diagnostic services provided to patient’s physicians and billed to third-party insurance payors such as managed care organizations, Medicare and Medicaid and patients for any deductibles, coinsurance or copayments that may be due. The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, or ASC 606, which requires that an entity recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. Contracts For its commercial revenues, while the Company markets directly to physicians and other healthcare providers, the Company provides services that benefit the patient. Patients do not typically enter into direct agreements with the Company; however, a patient’s insurance coverage requirements would dictate whether or not any portion of the cost of the tests would be patient responsibility. Accordingly, the Company establishes contracts with commercial insurers in accordance with customary business practices, as follows: • Approval of a contract is established via the order and accession, which are submitted by the patient’s physician. • The Company is obligated to perform its diagnostic services upon receipt of a sample from a physician, and the patient and/or applicable payor are obligated to reimburse the Company for services rendered based on the patient’s insurance benefits. • Payment terms are a function of a patient’s existing insurance benefits, including the impact of coverage decisions with the Centers for Medicare & Medicaid Services, or CMS, and applicable reimbursement contracts established between the Company and payors, unless the patient is a self-pay patient, whereby the Company bills the patient directly after the services are provided. • Once the Company delivers a patient’s assay result to the ordering physician, the contract with a patient has commercial substance, as the Company is legally able to collect payment and bill an insurer and/or patient, regardless of payor contract status or patient insurance benefit status. • Consideration associated with commercial revenues is considered variable and constrained until fully adjudicated, with net revenues recorded to the extent that it is probable that a significant reversal will not occur. The Company’s development services revenues are supported by contractual agreements and generated from assay development services provided to entities, such as pharma or biotech organizations, as well as certain other diagnostic services provided to physicians, and revenues are recognized upon delivery of the performance obligations in the contract. Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service, or a bundle of goods or services, to the customer. For its commercial and development services revenues, the Company’s contracts have a single performance obligation, which is satisfied upon rendering of services, which culminates in the delivery of a patient’s assay result(s) to the ordering physician or entity. The duration of time between accession receipt and delivery of a valid assay result to the ordering physician or entity is typically less than two weeks, and for our RT-PCR COVID-19 testing, typically 48 hours or less. Accordingly, the Company elected the practical expedient and therefore, does not disclose the value of unsatisfied performance obligations. Transaction Price The transaction price is the amount of consideration that the Company expects to collect in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties, such as sales taxes. The consideration expected from a contract with a customer may include fixed amounts, variable amounts, or both. The Company’s gross commercial revenues billed, and corresponding gross accounts receivable, subject to price concessions to arrive at reported net revenues, which relate to differences between amounts billed and corresponding amounts estimated to be subsequently collected and is deemed to be variable although the variability is not explicitly stated in any contract. Rather, the variability is due to several factors, such as the payment history or lack thereof for third-party payors, reimbursement rate changes for contracted and non-contracted payors, any patient co-payments, deductibles or compliance incentives, the existence of secondary payors and claim denials. The Company estimates the amount of variable consideration using the most likely amount approach to estimating variable consideration for third-party payors, including direct patient bills, whereby the estimated reimbursement for services is established by payment histories on CPT codes for each payor, or similar payor types. When no payment history is available, the value of the account is estimated at Medicare rates, with additional other payor-specific reserves taken as appropriate. Collection periods for billings on commercial revenues range from less than 30 days to several months, depending on the contracted or non-contracted nature of the payor, among other variables. The estimates of amounts that will ultimately be realized from commercial diagnostic services for non-contracted payors require significant judgment by management. The Company limits the amount of variable consideration included in the transaction price to the unconstrained portion of such consideration. Revenue is recognized up to the amount of variable consideration that is not subject to a significant reversal until additional information is obtained or the uncertainty associated with the additional payments or refunds is subsequently resolved. Differences between original estimates and subsequent revisions, including final settlements, represent changes in the estimate of implicit price concessions and are included in the period in which such revisions are made. The Company monitors its estimates of transaction price to depict conditions that exist at each reporting date. If the Company subsequently determines that it will collect more consideration than it originally estimated for a contract with a customer, it will account for the change as an increase in the estimate of the transaction price in the period identified as an increase to revenue. Similarly, if the Company subsequently determines that the amount it expects to collect from a customer is less than it originally estimated, it will generally account for the change as a decrease in the estimate of the transaction price as a decrease to revenue. Further, although the Company believes that its estimate for implicit price concessions is appropriate, it is possible that the Company will experience an impact on cash collections as a result of the impact of the COVID-19 pandemic. Allocate Transaction Price For the Company’s commercial revenues, the entire transaction price is allocated to the single performance obligation contained in a contract with a customer. For the Company’s development services revenues, the contracted transaction price is allocated to each single performance obligation contained in a contract with a customer as performed. Point-in-time Recognition The Company’s single performance obligation is satisfied at a point in time, and that point in time is defined as the date a patient’s successful assay result is delivered to the patient’s ordering physician or entity. The Company considers this date to be the time at which the patient obtains control of the promised diagnostic assay service. Contract Balances The timing of revenue recognition, billings and cash collections results in accounts receivable recorded in the Company’s condensed balance sheets. Generally, billing occurs subsequent to delivery of a patient’s test result to the ordering physician or entity, resulting in an account receivable. Practical Expedients The Company does not adjust the transaction price for the effects of a significant financing component, as at contract inception, the Company expects the collection cycle to be one year or less. The Company expenses sales commissions when incurred because the amortization period is one year or less, which are recorded within sales and marketing expenses. The Company incurs certain other costs that are incurred regardless of whether a contract is obtained. Such costs are primarily related to legal services and patient communications. These costs are expensed as incurred and recorded within general and administrative expenses. Disaggregation of Revenue and Concentration of Risk The composition of the Company’s net revenues recognized during the three and nine months ended September 30, 2022, disaggregated by source and nature, are as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2022 2021 2022 (As Restated) (As Restated) Net revenues from non-contracted payors $ 6,084 $ 163 $ 22,484 $ 18,396 Net revenues from contracted payors* 11,280 790 24,514 8,192 Net commercial revenues 17,364 953 46,998 26,588 Development services revenues 35 54 107 183 Kits and Specimen Collection Tubes (SCTs) 71 — 168 — Total net revenues $ 17,470 $ 1,007 $ 47,273 $ 26,771 * Includes Medicare, Medicare Advantage and CARES Act as reimbursement amounts are fixed. Revenues for the three and nine months ended September 30, 2022 included $ 0.9 million and $ 26.6 million, respectively, in commercial test revenues. At September 30, 2022 , unbilled accounts receivable totaled approximately $ 2.8 million. Concentrations of credit risk with respect to revenues are primarily limited to geographies to which the Company provides a significant volume of its services, and to specific third-party payors of the Company’s services such as Medicare, insurance companies, and other third-party payors. The Company’s client base consists of many geographically dispersed clients diversified across various customer types. The Company's third-party payors that represent more than 10% of total net revenues in any period presented during the three and nine months ended September 30, 2021 and 2022 were as follows: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2022 2021 2022 (As Restated) (As Restated) Medicare and Medicare Advantage/CARES Act 62 % 15 % 51 % 35 % Blue Cross Blue Shield 10 % 0 % 21 % 15 % Kaiser Permanente 0 % 23 % 0 % 16 % The Company's third-party payors that represent more than 10% of total accounts receivable at December 31, 2021 and September 30, 2022 were as follows: December 31, September 30, 2021 2022 (As Restated) Medicare and Medicare Advantage/CARES Act 31 % 7 % Blue Cross Blue Shield 19 % 22 % Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments- Credit Losses, which requires the measurement of expected credit losses for financial instruments carried at amortized cost, such as accounts receivable, held at the reporting date based on historical experience, current conditions and reasonable forecasts. The main objective of this standard is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting period. In November 2018, the FASB issued ASU 2018-19, Codification Improvements to Topic 326, Financial Instruments- Credit Losses, which included an amendment of the effective date. The standard is effective for the Company for annual reporting periods beginning after December 15, 2022. The Company does not expect the adoption of this standard to have a significant impact on its financial statements. In September 2022, the FASB issued ASU 2022-04, Liabilities-Supplier Finance Programs, to enhance the transparency of supplier finance programs. The main objective of this standard requires a buyer in a supplier finance program to disclose sufficient information about the program to allow a user of financial statements to understand the program’s nature, activity during the period, changes from period to period, and potential magnitude. The standard is effective for the Company for annual reporting periods beginning after December 15, 2022, including interim periods within those fiscal years. The Company is currently evaluating the expected impact the adoption of this standard will have on its financial statements.

Restatement of Previously Issue

Restatement of Previously Issued Consolidated Financial Statements	9 Months Ended
	Sep. 30, 2022
Prior Period Adjustment [Abstract]
Restatement of Previously Issued Consolidated Financial Statements	2. Restatement of Previously Issued Financial Statements As a result of the correction of the errors noted in the Explanatory Note, the following adjustments have been made to the Original Financial Statements • The Original March 31, 2022 Financial Statements have been restated (condensed to show the impact of the Restatements on the applicable line items) to reflect an error of approximately $ 0.6 million associated with stock-based compensation due to acceleration of stock-based compensation as well as an error associated with inputs used in the black-scholes model. • The Original June 30, 2022 Financial Statements have been restated (condensed to show the impact of the Restatements on the applicable line items) to reflect an error of approximately $ 4.8 million associated with our revenue recognition and accounts receivable reconciliation process such that the correct accounts receivable and corresponding revenue activity was not properly reflected. The carryover effects of the correction of the Original March 31, 2022 Financial Statements of approximately $ 0.6 million noted above have also been included. • The Original September 30, 2022 Financial Statements have been restated to reflect an error of approximately $ 4.6 million associated with our revenue recognition and accounts receivable process. The error relates to not reflecting changes in payor class and implicit price concessions in the period in which they were known. The carryover effects of the correction of the Original March 31, 2022 Financial Statements of approximately $ 0.6 million and the carryover effect of the correction of the Original June 30, 2022 Financial Statements of approximately $ 4.8 million noted above have also been included. The following tables present the impact of the Restatements to the applicable line items in the Original Financial Statements: March 31, 2022 June 30, 2022 September 30, 2022 Balance Sheet As previously reported Adjustments As restated As previously reported Adjustments As restated As previously reported Adjustments As restated Assets Current assets: Accounts receivable $ 16,351 $ - $ 16,351 $ 17,376 $ ( 4,792 ) $ 12,584 $ 15,768 $ ( 9,372 ) $ 6,396 Total current assets 47,584 - 47,584 43,778 ( 4,792 ) 38,986 36,635 ( 9,372 ) 27,263 Total assets 61,944 - 61,944 58,142 ( 4,792 ) 53,350 51,102 ( 9,372 ) 41,730 Liabilities and Stockholders' Equity Additional paid-in capital 306,146 ( 558 ) 305,588 306,825 ( 558 ) 306,267 307,432 ( 558 ) 306,874 Accumulated deficit ( 269,119 ) 558 ( 268,561 ) ( 274,371 ) ( 4,234 ) ( 278,605 ) ( 279,916 ) ( 8,814 ) ( 288,730 ) Total stockholders’ equity 37,029 - 37,029 32,456 ( 4,792 ) 27,664 27,518 ( 9,372 ) 18,146 Total liabilities and stockholders’ equity 61,944 - 61,944 58,142 ( 4,792 ) 53,350 51,102 ( 9,372 ) 41,730 For the Three Months Ended March 31, 2022 Statement of Operation As previously reported Adjustments As restated Costs and expenses: Cost of revenues $ 10,335 $ ( 1 ) $ 10,334 Research and development expenses 1,851 ( 5 ) 1,846 General and administrative expenses 6,806 ( 550 ) 6,256 Sales and marketing expenses 3,660 ( 2 ) 3,658 Total costs and expenses $ 22,652 $ ( 558 ) $ 22,094 Loss from operations ( 2,707 ) 558 ( 2,149 ) Loss before income taxes ( 2,768 ) 558 ( 2,210 ) Net loss ( 2,768 ) 558 ( 2,210 ) Net loss attributable to common stockholders ( 2,768 ) 558 ( 2,210 ) Net loss per common share: - Basic $ ( 0.16 ) $ 0.03 $ ( 0.13 ) Diluted $ ( 0.16 ) $ 0.03 $ ( 0.13 ) For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2022 Statement of Operation As previously reported Adjustments As restated As previously reported Adjustments As restated Net revenues $ 10,611 $ ( 4,792 ) $ 5,819 $ 30,555 $ ( 4,792 ) $ 25,763 Costs and expenses: Cost of revenues 8,023 - 8,023 18,358 ( 1 ) 18,357 Research and development expenses 1,729 - 1,729 3,579 ( 5 ) 3,574 General and administrative expenses 4,300 - 4,300 11,106 ( 550 ) 10,556 Sales and marketing expenses 1,656 - 1,656 5,316 ( 2 ) 5,314 Total costs and expenses $ 15,708 $ - $ 15,708 $ 38,359 $ ( 558 ) $ 37,801 Loss from operations ( 5,097 ) ( 4,792 ) ( 9,889 ) ( 7,804 ) ( 4,234 ) ( 12,038 ) Loss before income taxes ( 5,252 ) ( 4,792 ) ( 10,044 ) ( 8,021 ) ( 4,234 ) ( 12,255 ) Net loss ( 5,252 ) ( 4,792 ) ( 10,044 ) ( 8,021 ) ( 4,234 ) ( 12,255 ) Net loss attributable to common stockholders ( 5,252 ) ( 4,792 ) ( 10,044 ) ( 8,021 ) ( 4,234 ) ( 12,255 ) Net loss per common share: Basic $ ( 0.31 ) $ ( 0.28 ) $ ( 0.59 ) $ ( 0.48 ) $ ( 0.25 ) $ ( 0.73 ) Diluted $ ( 0.31 ) $ ( 0.28 ) $ ( 0.59 ) $ ( 0.48 ) $ ( 0.25 ) $ ( 0.73 ) For the Three Months Ended September 30, For the Nine Months Ended September 30, 2022 2022 Statement of Operation As previously reported Adjustments As restated As previously reported Adjustments As restated Net revenues $ 5,587 $ ( 4,580 ) $ 1,007 $ 36,143 $ ( 9,372 ) $ 26,771 Costs and expenses: Cost of revenues 5,776 — 5,776 24,133 ( 1 ) 24,132 Research and development expenses 1,366 — 1,366 4,945 ( 5 ) 4,940 General and administrative expenses 3,047 — 3,047 14,153 ( 550 ) 13,603 Sales and marketing expenses 975 — 975 6,292 ( 2 ) 6,290 Total costs and expenses $ 11,164 $ - $ 11,164 $ 49,523 $ ( 558 ) $ 48,965 Loss from operations ( 5,577 ) ( 4,580 ) ( 10,157 ) ( 13,380 ) ( 8,814 ) ( 22,194 ) Loss before income taxes ( 5,545 ) ( 4,580 ) ( 10,125 ) ( 13,565 ) ( 8,814 ) ( 22,379 ) Net loss ( 5,545 ) ( 4,580 ) ( 10,125 ) ( 13,565 ) ( 8,814 ) ( 22,379 ) Net loss attributable to common stockholders ( 5,545 ) ( 4,580 ) ( 10,125 ) ( 13,565 ) ( 8,814 ) ( 22,379 ) Net loss per common share: - Basic $ ( 0.33 ) $ ( 0.27 ) $ ( 0.60 ) $ ( 0.80 ) $ ( 0.52 ) $ ( 1.32 ) Diluted $ ( 0.33 ) $ ( 0.27 ) $ ( 0.60 ) $ ( 0.80 ) $ ( 0.52 ) $ ( 1.32 ) For the Three Months Ended March 31, For the Six Months Ended June 30, For the Nine Months Ended September 30, 2022 2022 2022 As previously reported Adjustments As restated As previously reported Adjustments As restated As previously reported Adjustments As restated Cash Flows from Operating Activities Net loss $ ( 2,768 ) $ 558 $ ( 2,210 ) $ ( 8,021 ) $ ( 4,234 ) $ ( 12,255 ) $ ( 13,565 ) $ ( 8,814 ) $ ( 22,379 ) Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Stock-based compensation 2,317 ( 558 ) 1,759 2,902 ( 558 ) 2,344 3,364 ( 558 ) 2,806 Increase (decrease) in cash resulting from changes in: Accounts receivable ( 2,564 ) — ( 2,564 ) ( 3,589 ) 4,792 1,203 ( 1,982 ) 9,372 7,390

Liquidity (As Restated)

Liquidity (As Restated)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Liquidity (As Restated)	3. Liquidity (As Restated) As of September 30, 2022 , cash totaled $ 18.0 million and the Company had an accumulated deficit of $ 288.7 million. For the nine months ended September 30, 2022 , the Company incurred a net loss of $ 22.4 million. The Company has historically funded its operations primarily through sales of its equity securities. For the year ended December 31, 2021, revenue from the Company’s COVID-19 testing business provided an increased level of cash flow. During the quarter ended September 30, 2022 , net revenues were approximately $ 1.0 million compared with approximately $ 17.5 million for the same period in the prior year. The Company incurred operating losses for the three and nine months ended September 30, 2022, as well as for the three months ended September 30, 2021. The Company had income from operations for the nine months ended September 30, 2021. The Company had net cash used to fund operations for the three and nine months ended September 30, 2022. The Company does not anticipate it will be profitable until, if ever, it has commercial expansion of its proprietary clinical diagnostic laboratory assays designed to identify rare tumor cells from cerebrospinal fluid, trademarked as CNSide. Accordingly, management performed the required going concern assessment and determined substantial doubt exists about the Company's ability to continue as a going concern within one year after the issuance date of this Amendment No. 1. We currently expect that our existing resources will only be sufficient to fund our planned operations and expenditures into the third quarter of 2023. Management intends to continue its efforts to contain costs, reducing staff, and to raise additional capital until it ultimately generates sufficient cash to support operations from commercial sales. Management’s plans are based on events that are not within its control and therefore substantial doubt about the Company’s ability to continue as a going concern has not been alleviated.

Sales of Equity Securities

Sales of Equity Securities	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Sales of Equity Securities	4. Sales of Equity Securities As part of a warrant repricing and exchange transaction, in January 2020, the Company issued an aggregate of 692,725 new warrants in exchange for the exercise of certain warrants issued by the Company in February 2019 and March 2019 for an aggregate of 692,725 shares of common stock and received net proceeds of approximately $ 2.3 million. As a result of the warrant repricing, the exercise price of warrants to purchase an aggregate of 89,657 shares of common stock issued by the Company in January 2018 was adjusted from $ 4.05 to $ 3.495 per share. In January 2020, the Company issued 192,750 shares of common stock pursuant to the partial exercise of the underwriters’ overallotment option from the Company’s December 2019 public offering. The net proceeds to the Company from the overallotment closing was approximately $ 700,000 . The warrants issued in connection with the warrant repricing and exchange transaction were considered inducement warrants and are classified in equity. In addition, the modification expense associated with the change in fair value due to the repricing of February and March 2019 warrants is recorded as inducement expense, which was approximately $ 191,000 . The fair value of the warrants issued was approximately $ 1.9 million. The fair value of the inducement warrants and warrant modification of $ 2.1 million was expensed as warrant inducement expense during the year ended December 31, 2021. On May 12, 2021, the Company entered into a Controlled Equity Offering SM Sales Agreement (the “Sales Agreement”) with Cantor Fitzgerald & Co. (the “Sales Agent”), under which the Company may issue and sell from time to time up to $ 25,000,000 of its common stock through or to the Sales Agent, as sales agent or principal. The issuance and sale of these shares under the Sales Agreement, if any, is subject to the continued effectiveness of the Company’s shelf registration statement on Form S-3, filed with the SEC on April 24, 2020. Our shelf registration statement on Form S-3 will be unavailable upon our filing of our Annual Report on Form 10-K for the year ending December 31, 2022 and we will not be able to file a new Form S-3 until, at the earliest, September 1, 2023. Sales of the Company’s common stock, under the Sales Agreement are made at market prices by any method that is deemed to be an “at the market offering” as defined in Rule 415(a)(4) under the Securities Act of 1933, as amended. Each time the Company wishes to issue and sell common stock under the Sales Agreement, it notifies the Sales Agent of the number of shares to be issued, the dates on which such sales are anticipated to be made and any minimum price below which sales may not be made. Once the Company has so instructed the Sales Agent, unless the Sales Agent declines to accept the terms of the notice, the Sales Agent has agreed to use its commercially reasonable efforts consistent with its normal trading and sales practices to sell such shares up to the amount specified on such terms. The obligations of the Sales Agent under the Sales Agreement to sell the Company’s common stock are subject to a number of conditions that the Company must meet. The offering of common stock pursuant to the Sales Agreement will terminate upon the earlier of (1) the sale of all common stock subject to the Sales Agreement and (2) termination of the Sales Agreement as permitted therein. The Sales Agreement may be terminated by either party at any time upon ten days’ prior notice. The Sales Agent is entitled to compensation from the Company at a fixed commission rate equal to 3.0 % of the gross sales price per share of any common stock sold under the Sales Agreement. During 2021, the Company received net proceeds of $ 14.1 million from the sale of our common stock and issued 3,428,680 shares of our common stock at a weighted average purchase price of $ 4.31 pursuant to the Sales Agreement. During the three and nine months ended September 30, 2022 , we received net proceeds of approximately $ 0.1 million and $ 0.2 million from the sale of our common stock and issued 135,902 and 208,609 shares of our common stock at a weighted average purchase price of $ 1.10 and $ 1.32 , respectively, pursuant to the Sales Agreement. As of September 30, 2022 , $ 10.0 million of our common stock remained available for sale under the Sales Agreement.

Balance Sheet Details

Balance Sheet Details	9 Months Ended
	Sep. 30, 2022
Balance Sheet Component [Abstract]
Balance Sheet Details	5. Balance Sheet Details The following provides certain balance sheet details (in thousands): December 31, September 30, 2021 2022 (unaudited) Inventories Raw materials $ 2,486 $ 2,103 Subassemblies 324 269 Finished goods 42 53 $ 2,852 $ 2,425 Less: inventory reserve ( 201 ) ( 528 ) Total inventories, net $ 2,651 $ 1,897 Fixed Assets Machinery and equipment $ 3,063 $ 3,149 Furniture and office equipment 161 161 Computer equipment and software 2,931 3,613 Leasehold improvements 634 683 Construction in process 245 386 $ 7,034 $ 7,992 Less: accumulated depreciation and amortization ( 4,633 ) ( 5,139 ) Total fixed assets, net $ 2,401 $ 2,853 Accrued Liabilities Accrued payroll 725 474 Accrued vacation 961 744 Accrued bonuses 178 602 Accrued sales commissions 600 32 Accrued other 554 325 Total accrued liabilities $ 3,018 $ 2,177

Payor Liability

Payor Liability	9 Months Ended
	Sep. 30, 2022
Payor Liability [Abstract]
Payor Liability	6. Payor Liability In March 2022, the U.S. Health Resources and Services Administration, or HRSA, informed providers that, after March 22, 2022, it would stop accepting claims for testing and treatment for uninsured individuals under the HRSA COVID-19 Uninsured Program and that claims submitted prior to that date would be subject to eligibility and availability of funds. HRSA’s procedure for recouping credits due from service providers had been to net these amounts against reimbursements for services provided. Given that no further payments are expected from HRSA, there is no longer a mechanism for recoupments. The Company has therefore recorded a liability for outstanding HRSA credits which were previously netted against account receivable.

Leases

Leases	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Leases	7. Leases Finance Leases The Company leases certain laboratory equipment under arrangements previously accounted for as capital leases, classified on the Company’s balance sheet as fixed assets and related lease liabilities, and depreciated on a straight-line basis over the lease term. The equipment under finance leases is depreciated on a straight-line basis over periods ranging from approximately 5 to 7 years . The total gross value of equipment capitalized under such lease arrangements was approximately $ 6.0 million and $ 6.4 million at December 31, 2021 and September 30, 2022 , respectively. Total accumulated depreciation related to equipment under finance leases was approximately $ 3.2 million and $ 3.8 million at December 31, 2021 and September 30, 2022, respectively. Total depreciation expense related to equipment under finance leases during the three months ended September 30, 2021 and 2022 was approximately $ 243,000 and $ 227,000 , respectively, and was approximately $ 625,000 and $ 667,000 during the nine months ended September 30, 2021 and 2022, respectively. During the nine months ended September 30, 2021, the Company entered into finance leases for a total capitalized amount of $ 1.2 million for laboratory equipment and software. Under the terms of the financing agreement, the principal balance plus interest for the equipment are to be paid in installments ranging from 36 to 60 monthly installments of approximately $ 32,000 totaling approximately $ 1.5 million through March 2026 . During the nine months ended September 30, 2022 , the Company entered into finance leases for a total capitalized amount of $ 360,000 for two pieces of equipment. Under the terms of the financing agreements, the principal balance plus interest for the equipment are to be paid in installments of 36 to 60 monthly installments of $ 8,000 totaling approximately $ 0.3 million through August 2027 . Operating Lease On June 1, 2020, the Company entered into a lease for a 39,000 square foot headquarters, manufacturing and laboratory facility at 9955 Mesa Rim Road in San Diego, California. The lease commenced on December 1, 2020 and is for a term of 127 months from the commencement date. The lease included a rent abatement period of seven months, from January 2021 through July of 2021, during which period the Company was exempt from paying the amount of base rent of $ 111,000 . In addition, the lease stipulated an additional two months of lease abatement period in the event that the property is sold within the first six months of the initial lease period. In March 2021, the Company was notified that the original landlord has sold the building, hence the Company was eligible for an additional two months of rent abatement period. In addition, the landlord agreed to pay for certain preapproved leasehold improvement costs through a one-time leasehold improvement allowance of approximately $ 1.6 million. The amount of additional leasehold improvement allowance of approximately $ 1.6 million is to be paid back to the landlord during the term of the lease by the Company, amortized at an agreed upon annual rate of 7 % as an additional rent payment of approximately $ 18,000 per month. The average monthly cash payment including payment for the additional leasehold improvement allowance for the lease is approximately $ 140,000 per month with initial monthly lease payments of $ 128,000 per month. The Company recorded a lease right-of-use asset and lease liability of $ 9.8 million and $ 9.8 million, respectively, as of December 31, 2020, based on the present value of payments and an incremental borrowing rate of 12 %. As the Company’s lease did not provide an implicit rate, the Company estimated the incremental borrowing rate based on the credit quality of the Company and by comparing interest rates available in the market for similar borrowings. The Company recorded $ 1.6 million in other current assets related to reimbursable leasehold improvement costs incurred as of December 31, 2020. The landlord reimbursed the Company $ 1.8 million during the year ended December 31, 2021. The following schedule represents the components of lease expense for the three and nine months ended September 30, 2021 and 2022 (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2022 2021 2022 Lease cost Finance lease cost Amortization of right-of-use assets $ 243 $ 227 $ 625 $ 667 Interest on lease liabilities 72 46 211 153 Operating lease cost 414 414 1,244 1,243 Total $ 729 $ 687 $ 2,080 $ 2,063 The following schedule represents maturities of operating and finance lease liabilities as of September 30, 2022 (in thousands): Finance Operating Minimum Minimum Lease Lease Payments Payments 2022 (Remaining 3 months) $ 282 $ 399 2023 1,055 1,629 2024 625 1,672 2025 249 1,715 2026 42 1,762 Thereafter 17 8,519 Total payments 2,270 15,696 Less amount representing interest ( 208 ) ( 5,880 ) Present value of payments $ 2,062 $ 9,816 The following schedule sets forth supplemental cash flow information related to operating and finance leases as of September 30, 2021 and September 30, 2022 (in thousands): For the Nine Months Ended September 30, 2021 2022 Other information Operating cash flows from finance leases $ 211 $ 153 Operating cash flows from operating leases $ 159 $ 1,187 Financing cash flows from finance leases $ 911 $ 825 The aggregate weighted average remaining lease term was 2.36 years on finance leases and 8.75 years on operating leases as of September 30, 2022 . The aggregate weighted average discount rate was 8.75 % on finance leases and 12.0 % on operating leases as of September 30, 2022 .

Stock-Based Compensation (As Re

Stock-Based Compensation (As Restated)	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	8 . Stock-Based Compensation (As Restated) Equity Incentive Plans The Company has two equity incentive plans: The Amended and Restated 2013 Equity Incentive Plan, or the 2013 Plan, and the 2007 Equity Incentive Plan, or the 2007 Plan. The 2013 Plan includes a provision that shares available for grant under the Company’s 2007 plan become available for issuance under the 2013 Plan and are no longer available for issuance under the 2007 Plan. At the Company’s annual meeting of stockholders held on July 16, 2021, the Company’s stockholders approved amendments to the 2013 Plan, which included an increase in the number of non-inducement shares of common stock authorized for issuance under the 2013 Plan by 1,300,000 shares. On February 14, 2022 and March 22, 2022, the board of directors approved an increase of 1,000,000 and 500,000 shares, respectively, in the inducement shares of common stock authorized for issuance under the 2013 Plan. Stock Options A summary of stock option activity for the nine months ended September 30, 2022 is as follows: Number of Weighted Weighted Outstanding at December 31, 2021 2,413,194 $ 7.04 9.06 Granted 1,298,800 $ 2.20 Cancelled/forfeited/expired ( 1,394,859 ) $ 6.55 Outstanding at September 30, 2022 2,317,135 $ 4.65 8.75 Vested and unvested expected to vest, September 30, 2022 2,310,639 $ 4.62 8.75 The intrinsic values of options outstanding, options exercisable, and options vested and unvested expected to vest at December 31, 2021 and September 30, 2022 were each $ 610 and $ 0 , respectively. The assumptions used in the Black-Scholes pricing model for stock options granted during the nine months ended September 30, 2022 were as follows: 2022 Stock and exercise prices $ 1.03 - $ 2.39 Expected dividend yield 0.00 % Discount rate-bond equivalent yield 0.51 % - 2.41 % Expected life (in years) 5.50 - 6.03 Expected volatility 161 % - 180 % Stock-based Compensation Expense The following table presents the effects of stock-based compensation related to equity awards to employees and nonemployees on the unaudited condensed statements of operations and comprehensive loss during the periods presented (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2022 2021 2022 Stock Options (As Restated) (1) (As Restated) (1) Cost of revenues $ 184 $ 149 $ 391 $ 540 Research and development expenses 68 48 162 258 General and administrative expenses 344 163 866 1,660 Sales and marketing expenses 105 102 236 348 Total expenses related to stock options $ 701 $ 462 $ 1,655 $ 2,806 As of September 30, 2022 , total unrecognized share-based compensation expense related to unvested stock options, adjusted for estimated forfeitures, was $ 4.2 million and is expected to be recognized over a weighted-average period of approximately 2.62 years.

Common Stock Warrants Outstandi

Common Stock Warrants Outstanding	9 Months Ended
	Sep. 30, 2022
Other Liabilities Disclosure [Abstract]
Common Stock Warrants Outstanding	9. Common Stock Warrants Outstanding A summary of equity-classified common stock warrant activity for the nine months ended September 30, 2022 is as follows: Average Weighted Remaining Number of Average Exercise Contractual Shares Price Per Share Term in Years Outstanding at December 31, 2021 857,261 $ 31.73 2.2 Issued — $ — — Exercised — $ — — Expired ( 4,782 ) $ — — Outstanding at September 30, 2022 852,479 $ 29.38 1.5 All warrants outstanding at December 31, 2021 and September 30, 2022 are exercisable. The outstanding warrants have expiration dates ranging from October 2022 to July 2025 . The intrinsic value of equity-classified common stock warrants outstanding at December 31, 2021 and September 30, 2022 was $ 16,000 and $ 0 , respectively.

Net Income (Loss) per Common Sh

Net Income (Loss) per Common Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Net Income (Loss) per Common Share	10. Net Income (Loss) per Common Share Basic and diluted net income (loss) per common share is determined by dividing net loss applicable to common shareholders by the weighted-average common shares outstanding during the period. For the nine months ended September 30, 2021 , there is net income attributable to common shareholders and, as a result, 247,761 warrants and 27,762 options in the money were included in the calculation of dilutive weighted average shares. As these shares were in the money at September 30, 2021 , an additional 240,940 shares were included in the calculation of diluted net income per share. For the nine months ended September 30, 2022, there is a net loss attributable to common shareholders, the outstanding warrants and common stock options have been excluded from the calculation of diluted loss per common share because their effect would be anti-dilutive. The following potentially dilutive securities have been excluded from the computations of diluted weighted-average shares outstanding for the periods presented, as they would be anti-dilutive: For the Nine Months Ended September 30, 2021 2022 Common warrants outstanding 772,046 852,479 RSUs outstanding 36 - Convertible preferred stock outstanding (number of common stock equivalents) 46,651 46,451 Common options outstanding 2,508,162 2,317,135 Total anti-dilutive common share equivalents 3,326,895 3,216,065

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. Commitments and Contingencies In the normal course of business, the Company may be involved in legal proceedings or threatened legal proceedings. The Company is not party to any legal proceedings or aware of any threatened legal proceedings except as provided in the paragraph below, and except for those proceedings that are not expected to have a material adverse effect on the Company’s financial condition, results of operations or liquidity. The Company was in mediation with former employees regarding disputed claims for certain sales commissions. Although the Company was not in agreement with their interpretations or claims, the Company entered into settlement negotiations related to the disputed commissions. The matter was resolved in June 2022 for approximately $ 1.7 million and was recorded within sales and marketing expense.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	12. Related Party Transactions A former member of the Company’s management is the controlling person of Aegea Biotechnologies, Inc., or Aegea. On September 2, 2012, the Company entered into an Assignment and Exclusive Cross-License Agreement, or the Cross-License Agreement, with Aegea. The Company received payments totaling approximately $ 36,000 and $ 49,000 during the years ended December 31, 2020 and 2021, respectively, from Aegea as reimbursements for shared patent costs under the Cross-License Agreement. On December 11, 2019, the Company entered into a First Amendment to Assignment and Exclusive Cross-License Agreement with Aegea pursuant to which the Company obtained a royalty bearing license for a certain patent. On May 22, 2022, the Company entered into a Second Amendment to Assignment and Exclusive Cross-License Agreement with Aegea pursuant to which the Company obtained a royalty-free license for a certain patent and Aegea obtained certain patents. The Company agreed to pay Aegea, effective January 1, 2019, a royalty of 10 % on the Company’s sale of research use only, or RUO, and import research use only reagents and kits in the field of oncology, where the sample types are tissue, whole blood, bone marrow, cerebrospinal fluid or derivatives of any of the foregoing. As of December 31, 2021 and September 30, 2022 , no royalties have been accrued by the Company for royalty expenses related to this arrangement.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	13. Subsequent Events The Company has evaluated subsequent events through the filing of this Amendment No. 1, and determined that there have been no events that have occurred that would require adjustments to our disclosures in the condensed financial statements.

The Company, Business Activit_2

The Company, Business Activities and Basis of Presentation (As Restated) (Policies) (As Restated)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
The Company and Business Activities	The Company was founded in California in May 1997 and is a molecular oncology diagnostics company that develops and commercializes proprietary clinical diagnostic laboratory assays designed to identify rare tumor cells and cell-free tumor DNA from blood and cerebrospinal fluid, or CSF. The identification of tumor cells and cell-free tumor DNA in CSF has become the Company’s principal development focus following its early commercial expansion into CSF in 2020. The Company operates a clinical laboratory that is CLIA-certified (under the Clinical Laboratory Improvement Amendment of 1988) and CAP-accredited (by the College of American Pathologists) and manufactures proprietary microfluidic channels for cell enrichment and extraction, as well as certain reagents that are used to perform the Company’s diagnostic assays in a facility located in San Diego, California. CLIA certification and CAP accreditation are required before any clinical laboratory may perform testing on human specimens for the purpose of obtaining information for the diagnosis, prevention, treatment of disease, or assessment of health. The assays the Company offers are classified as laboratory developed tests (LDTs) under the CLIA regulations. In July 2013, the Company effected a reincorporation to Delaware by merging itself with and into Biocept, Inc., a Delaware corporation, which had been formed to be and was a wholly owned subsidiary of the Company since July 23, 2013. In January 2020, the Company adapted and validated its proprietary blood-based liquid biopsy technology for commercial and clinical research use in CSF to identify tumor cells that have metastasized to the central nervous system, or CNS, in patients with advanced lung cancer or breast cancer. CNSide has been designed to improve the clinical management of patients with suspected metastatic cancer involving the CNS by enabling the quantitative analysis and molecular characterization of tumor cells and cell-free tumor DNA and RNA in the CSF. Since then, we have worked extensively with leading neuro-oncologists and other cancer experts to further define and characterize the use of this unique assay. In June 2020, we launched a COVID-19 diagnostic (assay manufactured by Thermo-Fisher) which broadened our assay menu to meet the community testing needs due to the emergence of COVID-19.
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements and notes are prepared in accordance with accounting principles generally accepted in the United States of America, or GAAP, and on the basis that the Company will continue as a going concern (see Note 3). The accompanying unaudited condensed financial statements and notes do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern. The unaudited condensed financial statements included in this Form 10-Q have been prepared in accordance with the U.S. Securities and Exchange Commission, or SEC, instructions for Quarterly Reports on Form 10-Q. Accordingly, the condensed financial statements are unaudited and do not contain all the information required by GAAP to be included in a full set of financial statements. The balance sheet at December 31, 2021 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by GAAP for a complete set of financial statements. The audited financial statements for the year ended December 31, 2021 , filed with the SEC with our Annual Report on Form 10-K on April 5, 2022 include a summary of our significant accounting policies and should be read in conjunction with this Form 10-Q. In the opinion of management, all material adjustments necessary to present fairly the results of operations for such periods have been included in this Form 10-Q. All such adjustments are of a normal recurring nature. The results of operations for interim periods are not necessarily indicative of the results of operations for the entire year.
Reclassification	Reclassification The Company reclassified the change in inventory reserve for the nine months ended September 30, 2021 of approximately $ 0.1 million within the condensed statement of cash flows to conform to the current year presentation. The change in inventory reserve is now included in the increase (decrease) in cash resulting from changes in inventory within the cash flows from operating activities. This reclassification had no effect on previously reported cash flows from operating activities in the unaudited condensed statement of cash flows.
Significant Accounting Policies	Significant Accounting Policies During the three and nine months ended September 30, 2022, there were no changes to our significant accounting policies as described in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021 .
Revenue Recognition and Accounts Receivable	Revenue Recognition and Accounts Receivable The Company's commercial revenues are generated from diagnostic services provided to patient’s physicians and billed to third-party insurance payors such as managed care organizations, Medicare and Medicaid and patients for any deductibles, coinsurance or copayments that may be due. The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, or ASC 606, which requires that an entity recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. Contracts For its commercial revenues, while the Company markets directly to physicians and other healthcare providers, the Company provides services that benefit the patient. Patients do not typically enter into direct agreements with the Company; however, a patient’s insurance coverage requirements would dictate whether or not any portion of the cost of the tests would be patient responsibility. Accordingly, the Company establishes contracts with commercial insurers in accordance with customary business practices, as follows: • Approval of a contract is established via the order and accession, which are submitted by the patient’s physician. • The Company is obligated to perform its diagnostic services upon receipt of a sample from a physician, and the patient and/or applicable payor are obligated to reimburse the Company for services rendered based on the patient’s insurance benefits. • Payment terms are a function of a patient’s existing insurance benefits, including the impact of coverage decisions with the Centers for Medicare & Medicaid Services, or CMS, and applicable reimbursement contracts established between the Company and payors, unless the patient is a self-pay patient, whereby the Company bills the patient directly after the services are provided. • Once the Company delivers a patient’s assay result to the ordering physician, the contract with a patient has commercial substance, as the Company is legally able to collect payment and bill an insurer and/or patient, regardless of payor contract status or patient insurance benefit status. • Consideration associated with commercial revenues is considered variable and constrained until fully adjudicated, with net revenues recorded to the extent that it is probable that a significant reversal will not occur. The Company’s development services revenues are supported by contractual agreements and generated from assay development services provided to entities, such as pharma or biotech organizations, as well as certain other diagnostic services provided to physicians, and revenues are recognized upon delivery of the performance obligations in the contract. Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service, or a bundle of goods or services, to the customer. For its commercial and development services revenues, the Company’s contracts have a single performance obligation, which is satisfied upon rendering of services, which culminates in the delivery of a patient’s assay result(s) to the ordering physician or entity. The duration of time between accession receipt and delivery of a valid assay result to the ordering physician or entity is typically less than two weeks, and for our RT-PCR COVID-19 testing, typically 48 hours or less. Accordingly, the Company elected the practical expedient and therefore, does not disclose the value of unsatisfied performance obligations. Transaction Price The transaction price is the amount of consideration that the Company expects to collect in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties, such as sales taxes. The consideration expected from a contract with a customer may include fixed amounts, variable amounts, or both. The Company’s gross commercial revenues billed, and corresponding gross accounts receivable, subject to price concessions to arrive at reported net revenues, which relate to differences between amounts billed and corresponding amounts estimated to be subsequently collected and is deemed to be variable although the variability is not explicitly stated in any contract. Rather, the variability is due to several factors, such as the payment history or lack thereof for third-party payors, reimbursement rate changes for contracted and non-contracted payors, any patient co-payments, deductibles or compliance incentives, the existence of secondary payors and claim denials. The Company estimates the amount of variable consideration using the most likely amount approach to estimating variable consideration for third-party payors, including direct patient bills, whereby the estimated reimbursement for services is established by payment histories on CPT codes for each payor, or similar payor types. When no payment history is available, the value of the account is estimated at Medicare rates, with additional other payor-specific reserves taken as appropriate. Collection periods for billings on commercial revenues range from less than 30 days to several months, depending on the contracted or non-contracted nature of the payor, among other variables. The estimates of amounts that will ultimately be realized from commercial diagnostic services for non-contracted payors require significant judgment by management. The Company limits the amount of variable consideration included in the transaction price to the unconstrained portion of such consideration. Revenue is recognized up to the amount of variable consideration that is not subject to a significant reversal until additional information is obtained or the uncertainty associated with the additional payments or refunds is subsequently resolved. Differences between original estimates and subsequent revisions, including final settlements, represent changes in the estimate of implicit price concessions and are included in the period in which such revisions are made. The Company monitors its estimates of transaction price to depict conditions that exist at each reporting date. If the Company subsequently determines that it will collect more consideration than it originally estimated for a contract with a customer, it will account for the change as an increase in the estimate of the transaction price in the period identified as an increase to revenue. Similarly, if the Company subsequently determines that the amount it expects to collect from a customer is less than it originally estimated, it will generally account for the change as a decrease in the estimate of the transaction price as a decrease to revenue. Further, although the Company believes that its estimate for implicit price concessions is appropriate, it is possible that the Company will experience an impact on cash collections as a result of the impact of the COVID-19 pandemic. Allocate Transaction Price For the Company’s commercial revenues, the entire transaction price is allocated to the single performance obligation contained in a contract with a customer. For the Company’s development services revenues, the contracted transaction price is allocated to each single performance obligation contained in a contract with a customer as performed. Point-in-time Recognition The Company’s single performance obligation is satisfied at a point in time, and that point in time is defined as the date a patient’s successful assay result is delivered to the patient’s ordering physician or entity. The Company considers this date to be the time at which the patient obtains control of the promised diagnostic assay service. Contract Balances The timing of revenue recognition, billings and cash collections results in accounts receivable recorded in the Company’s condensed balance sheets. Generally, billing occurs subsequent to delivery of a patient’s test result to the ordering physician or entity, resulting in an account receivable. Practical Expedients The Company does not adjust the transaction price for the effects of a significant financing component, as at contract inception, the Company expects the collection cycle to be one year or less. The Company expenses sales commissions when incurred because the amortization period is one year or less, which are recorded within sales and marketing expenses. The Company incurs certain other costs that are incurred regardless of whether a contract is obtained. Such costs are primarily related to legal services and patient communications. These costs are expensed as incurred and recorded within general and administrative expenses. Disaggregation of Revenue and Concentration of Risk The composition of the Company’s net revenues recognized during the three and nine months ended September 30, 2022, disaggregated by source and nature, are as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2022 2021 2022 (As Restated) (As Restated) Net revenues from non-contracted payors $ 6,084 $ 163 $ 22,484 $ 18,396 Net revenues from contracted payors* 11,280 790 24,514 8,192 Net commercial revenues 17,364 953 46,998 26,588 Development services revenues 35 54 107 183 Kits and Specimen Collection Tubes (SCTs) 71 — 168 — Total net revenues $ 17,470 $ 1,007 $ 47,273 $ 26,771 * Includes Medicare, Medicare Advantage and CARES Act as reimbursement amounts are fixed. Revenues for the three and nine months ended September 30, 2022 included $ 0.9 million and $ 26.6 million, respectively, in commercial test revenues. At September 30, 2022 , unbilled accounts receivable totaled approximately $ 2.8 million. Concentrations of credit risk with respect to revenues are primarily limited to geographies to which the Company provides a significant volume of its services, and to specific third-party payors of the Company’s services such as Medicare, insurance companies, and other third-party payors. The Company’s client base consists of many geographically dispersed clients diversified across various customer types. The Company's third-party payors that represent more than 10% of total net revenues in any period presented during the three and nine months ended September 30, 2021 and 2022 were as follows: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2022 2021 2022 (As Restated) (As Restated) Medicare and Medicare Advantage/CARES Act 62 % 15 % 51 % 35 % Blue Cross Blue Shield 10 % 0 % 21 % 15 % Kaiser Permanente 0 % 23 % 0 % 16 % The Company's third-party payors that represent more than 10% of total accounts receivable at December 31, 2021 and September 30, 2022 were as follows: December 31, September 30, 2021 2022 (As Restated) Medicare and Medicare Advantage/CARES Act 31 % 7 % Blue Cross Blue Shield 19 % 22 %
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments- Credit Losses, which requires the measurement of expected credit losses for financial instruments carried at amortized cost, such as accounts receivable, held at the reporting date based on historical experience, current conditions and reasonable forecasts. The main objective of this standard is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting period. In November 2018, the FASB issued ASU 2018-19, Codification Improvements to Topic 326, Financial Instruments- Credit Losses, which included an amendment of the effective date. The standard is effective for the Company for annual reporting periods beginning after December 15, 2022. The Company does not expect the adoption of this standard to have a significant impact on its financial statements. In September 2022, the FASB issued ASU 2022-04, Liabilities-Supplier Finance Programs, to enhance the transparency of supplier finance programs. The main objective of this standard requires a buyer in a supplier finance program to disclose sufficient information about the program to allow a user of financial statements to understand the program’s nature, activity during the period, changes from period to period, and potential magnitude. The standard is effective for the Company for annual reporting periods beginning after December 15, 2022, including interim periods within those fiscal years. The Company is currently evaluating the expected impact the adoption of this standard will have on its financial statements.

The Company, Business Activit_3

The Company, Business Activities and Basis of Presentation (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Composition of Net Revenues Recognized Disaggregated by Source and Nature	The composition of the Company’s net revenues recognized during the three and nine months ended September 30, 2022, disaggregated by source and nature, are as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2022 2021 2022 (As Restated) (As Restated) Net revenues from non-contracted payors $ 6,084 $ 163 $ 22,484 $ 18,396 Net revenues from contracted payors* 11,280 790 24,514 8,192 Net commercial revenues 17,364 953 46,998 26,588 Development services revenues 35 54 107 183 Kits and Specimen Collection Tubes (SCTs) 71 — 168 — Total net revenues $ 17,470 $ 1,007 $ 47,273 $ 26,771 * Includes Medicare, Medicare Advantage and CARES Act as reimbursement amounts are fixed.
Summary of Third-Party Payers That Represent More Than 10% of Total Net Revenues and Total Accounts Receivable	The Company's third-party payors that represent more than 10% of total net revenues in any period presented during the three and nine months ended September 30, 2021 and 2022 were as follows: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2022 2021 2022 (As Restated) (As Restated) Medicare and Medicare Advantage/CARES Act 62 % 15 % 51 % 35 % Blue Cross Blue Shield 10 % 0 % 21 % 15 % Kaiser Permanente 0 % 23 % 0 % 16 % The Company's third-party payors that represent more than 10% of total accounts receivable at December 31, 2021 and September 30, 2022 were as follows: December 31, September 30, 2021 2022 (As Restated) Medicare and Medicare Advantage/CARES Act 31 % 7 % Blue Cross Blue Shield 19 % 22 %

Restatement of Previously Iss_2

Restatement of Previously Issued Consolidated Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2022
Prior Period Adjustment [Abstract]
Schedule of Financial Statements Being Restated	March 31, 2022 June 30, 2022 September 30, 2022 Balance Sheet As previously reported Adjustments As restated As previously reported Adjustments As restated As previously reported Adjustments As restated Assets Current assets: Accounts receivable $ 16,351 $ - $ 16,351 $ 17,376 $ ( 4,792 ) $ 12,584 $ 15,768 $ ( 9,372 ) $ 6,396 Total current assets 47,584 - 47,584 43,778 ( 4,792 ) 38,986 36,635 ( 9,372 ) 27,263 Total assets 61,944 - 61,944 58,142 ( 4,792 ) 53,350 51,102 ( 9,372 ) 41,730 Liabilities and Stockholders' Equity Additional paid-in capital 306,146 ( 558 ) 305,588 306,825 ( 558 ) 306,267 307,432 ( 558 ) 306,874 Accumulated deficit ( 269,119 ) 558 ( 268,561 ) ( 274,371 ) ( 4,234 ) ( 278,605 ) ( 279,916 ) ( 8,814 ) ( 288,730 ) Total stockholders’ equity 37,029 - 37,029 32,456 ( 4,792 ) 27,664 27,518 ( 9,372 ) 18,146 Total liabilities and stockholders’ equity 61,944 - 61,944 58,142 ( 4,792 ) 53,350 51,102 ( 9,372 ) 41,730 For the Three Months Ended March 31, 2022 Statement of Operation As previously reported Adjustments As restated Costs and expenses: Cost of revenues $ 10,335 $ ( 1 ) $ 10,334 Research and development expenses 1,851 ( 5 ) 1,846 General and administrative expenses 6,806 ( 550 ) 6,256 Sales and marketing expenses 3,660 ( 2 ) 3,658 Total costs and expenses $ 22,652 $ ( 558 ) $ 22,094 Loss from operations ( 2,707 ) 558 ( 2,149 ) Loss before income taxes ( 2,768 ) 558 ( 2,210 ) Net loss ( 2,768 ) 558 ( 2,210 ) Net loss attributable to common stockholders ( 2,768 ) 558 ( 2,210 ) Net loss per common share: - Basic $ ( 0.16 ) $ 0.03 $ ( 0.13 ) Diluted $ ( 0.16 ) $ 0.03 $ ( 0.13 ) For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2022 Statement of Operation As previously reported Adjustments As restated As previously reported Adjustments As restated Net revenues $ 10,611 $ ( 4,792 ) $ 5,819 $ 30,555 $ ( 4,792 ) $ 25,763 Costs and expenses: Cost of revenues 8,023 - 8,023 18,358 ( 1 ) 18,357 Research and development expenses 1,729 - 1,729 3,579 ( 5 ) 3,574 General and administrative expenses 4,300 - 4,300 11,106 ( 550 ) 10,556 Sales and marketing expenses 1,656 - 1,656 5,316 ( 2 ) 5,314 Total costs and expenses $ 15,708 $ - $ 15,708 $ 38,359 $ ( 558 ) $ 37,801 Loss from operations ( 5,097 ) ( 4,792 ) ( 9,889 ) ( 7,804 ) ( 4,234 ) ( 12,038 ) Loss before income taxes ( 5,252 ) ( 4,792 ) ( 10,044 ) ( 8,021 ) ( 4,234 ) ( 12,255 ) Net loss ( 5,252 ) ( 4,792 ) ( 10,044 ) ( 8,021 ) ( 4,234 ) ( 12,255 ) Net loss attributable to common stockholders ( 5,252 ) ( 4,792 ) ( 10,044 ) ( 8,021 ) ( 4,234 ) ( 12,255 ) Net loss per common share: Basic $ ( 0.31 ) $ ( 0.28 ) $ ( 0.59 ) $ ( 0.48 ) $ ( 0.25 ) $ ( 0.73 ) Diluted $ ( 0.31 ) $ ( 0.28 ) $ ( 0.59 ) $ ( 0.48 ) $ ( 0.25 ) $ ( 0.73 ) For the Three Months Ended September 30, For the Nine Months Ended September 30, 2022 2022 Statement of Operation As previously reported Adjustments As restated As previously reported Adjustments As restated Net revenues $ 5,587 $ ( 4,580 ) $ 1,007 $ 36,143 $ ( 9,372 ) $ 26,771 Costs and expenses: Cost of revenues 5,776 — 5,776 24,133 ( 1 ) 24,132 Research and development expenses 1,366 — 1,366 4,945 ( 5 ) 4,940 General and administrative expenses 3,047 — 3,047 14,153 ( 550 ) 13,603 Sales and marketing expenses 975 — 975 6,292 ( 2 ) 6,290 Total costs and expenses $ 11,164 $ - $ 11,164 $ 49,523 $ ( 558 ) $ 48,965 Loss from operations ( 5,577 ) ( 4,580 ) ( 10,157 ) ( 13,380 ) ( 8,814 ) ( 22,194 ) Loss before income taxes ( 5,545 ) ( 4,580 ) ( 10,125 ) ( 13,565 ) ( 8,814 ) ( 22,379 ) Net loss ( 5,545 ) ( 4,580 ) ( 10,125 ) ( 13,565 ) ( 8,814 ) ( 22,379 ) Net loss attributable to common stockholders ( 5,545 ) ( 4,580 ) ( 10,125 ) ( 13,565 ) ( 8,814 ) ( 22,379 ) Net loss per common share: - Basic $ ( 0.33 ) $ ( 0.27 ) $ ( 0.60 ) $ ( 0.80 ) $ ( 0.52 ) $ ( 1.32 ) Diluted $ ( 0.33 ) $ ( 0.27 ) $ ( 0.60 ) $ ( 0.80 ) $ ( 0.52 ) $ ( 1.32 ) For the Three Months Ended March 31, For the Six Months Ended June 30, For the Nine Months Ended September 30, 2022 2022 2022 As previously reported Adjustments As restated As previously reported Adjustments As restated As previously reported Adjustments As restated Cash Flows from Operating Activities Net loss $ ( 2,768 ) $ 558 $ ( 2,210 ) $ ( 8,021 ) $ ( 4,234 ) $ ( 12,255 ) $ ( 13,565 ) $ ( 8,814 ) $ ( 22,379 ) Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Stock-based compensation 2,317 ( 558 ) 1,759 2,902 ( 558 ) 2,344 3,364 ( 558 ) 2,806 Increase (decrease) in cash resulting from changes in: Accounts receivable ( 2,564 ) — ( 2,564 ) ( 3,589 ) 4,792 1,203 ( 1,982 ) 9,372 7,390

Balance Sheet Details (Tables)

Balance Sheet Details (Tables)	9 Months Ended
	Sep. 30, 2022
Balance Sheet Component [Abstract]
Schedule of Fixed Assets and Accrued Liabilities	The following provides certain balance sheet details (in thousands): December 31, September 30, 2021 2022 (unaudited) Inventories Raw materials $ 2,486 $ 2,103 Subassemblies 324 269 Finished goods 42 53 $ 2,852 $ 2,425 Less: inventory reserve ( 201 ) ( 528 ) Total inventories, net $ 2,651 $ 1,897 Fixed Assets Machinery and equipment $ 3,063 $ 3,149 Furniture and office equipment 161 161 Computer equipment and software 2,931 3,613 Leasehold improvements 634 683 Construction in process 245 386 $ 7,034 $ 7,992 Less: accumulated depreciation and amortization ( 4,633 ) ( 5,139 ) Total fixed assets, net $ 2,401 $ 2,853 Accrued Liabilities Accrued payroll 725 474 Accrued vacation 961 744 Accrued bonuses 178 602 Accrued sales commissions 600 32 Accrued other 554 325 Total accrued liabilities $ 3,018 $ 2,177

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Schedule of Lease Expenses	The following schedule represents the components of lease expense for the three and nine months ended September 30, 2021 and 2022 (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2022 2021 2022 Lease cost Finance lease cost Amortization of right-of-use assets $ 243 $ 227 $ 625 $ 667 Interest on lease liabilities 72 46 211 153 Operating lease cost 414 414 1,244 1,243 Total $ 729 $ 687 $ 2,080 $ 2,063
Schedule of Represents Maturities of Operating and Finance Lease Liabilities	The following schedule represents maturities of operating and finance lease liabilities as of September 30, 2022 (in thousands): Finance Operating Minimum Minimum Lease Lease Payments Payments 2022 (Remaining 3 months) $ 282 $ 399 2023 1,055 1,629 2024 625 1,672 2025 249 1,715 2026 42 1,762 Thereafter 17 8,519 Total payments 2,270 15,696 Less amount representing interest ( 208 ) ( 5,880 ) Present value of payments $ 2,062 $ 9,816
Supplemental Cash Flow Information Related to Operating and Finance Leases	The following schedule sets forth supplemental cash flow information related to operating and finance leases as of September 30, 2021 and September 30, 2022 (in thousands): For the Nine Months Ended September 30, 2021 2022 Other information Operating cash flows from finance leases $ 211 $ 153 Operating cash flows from operating leases $ 159 $ 1,187 Financing cash flows from finance leases $ 911 $ 825

Stock-Based Compensation (As _2

Stock-Based Compensation (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Summary of Stock Option Activity	A summary of stock option activity for the nine months ended September 30, 2022 is as follows: Number of Weighted Weighted Outstanding at December 31, 2021 2,413,194 $ 7.04 9.06 Granted 1,298,800 $ 2.20 Cancelled/forfeited/expired ( 1,394,859 ) $ 6.55 Outstanding at September 30, 2022 2,317,135 $ 4.65 8.75 Vested and unvested expected to vest, September 30, 2022 2,310,639 $ 4.62 8.75
Assumptions Used for Determining Fair Value of Stock Options Under Black-Scholes Pricing Model	The assumptions used in the Black-Scholes pricing model for stock options granted during the nine months ended September 30, 2022 were as follows: 2022 Stock and exercise prices $ 1.03 - $ 2.39 Expected dividend yield 0.00 % Discount rate-bond equivalent yield 0.51 % - 2.41 % Expected life (in years) 5.50 - 6.03 Expected volatility 161 % - 180 %
Effects of Stock-Based Compensation Related to Equity Awards to Employees and Nonemployees on Condensed Statement of Operations and Comprehensive Loss	The following table presents the effects of stock-based compensation related to equity awards to employees and nonemployees on the unaudited condensed statements of operations and comprehensive loss during the periods presented (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2021 2022 2021 2022 Stock Options (As Restated) (1) (As Restated) (1) Cost of revenues $ 184 $ 149 $ 391 $ 540 Research and development expenses 68 48 162 258 General and administrative expenses 344 163 866 1,660 Sales and marketing expenses 105 102 236 348 Total expenses related to stock options $ 701 $ 462 $ 1,655 $ 2,806

Common Stock Warrants Outstan_2

Common Stock Warrants Outstanding (Tables)	9 Months Ended
	Sep. 30, 2022
Equity Classified Warrants [Abstract]
Summary of Equity-Classified Common Stock Warrant Activity	A summary of equity-classified common stock warrant activity for the nine months ended September 30, 2022 is as follows: Average Weighted Remaining Number of Average Exercise Contractual Shares Price Per Share Term in Years Outstanding at December 31, 2021 857,261 $ 31.73 2.2 Issued — $ — — Exercised — $ — — Expired ( 4,782 ) $ — — Outstanding at September 30, 2022 852,479 $ 29.38 1.5

Net Income (Loss) per Common _2

Net Income (Loss) per Common Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of Anti-Dilutive Securities Excluded from Computations of Diluted Weighted-Average Shares	The following potentially dilutive securities have been excluded from the computations of diluted weighted-average shares outstanding for the periods presented, as they would be anti-dilutive: For the Nine Months Ended September 30, 2021 2022 Common warrants outstanding 772,046 852,479 RSUs outstanding 36 - Convertible preferred stock outstanding (number of common stock equivalents) 46,651 46,451 Common options outstanding 2,508,162 2,317,135 Total anti-dilutive common share equivalents 3,326,895 3,216,065

The Company, Business Activit_4

The Company, Business Activities and Basis of Presentation (As Restated) - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended	9 Months Ended
	Sep. 30, 2022		Jun. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Sep. 30, 2022		Sep. 30, 2021
The Company Business Activities And Basis Of Presentation [Line Items]
Change in inventory reserve				$ 100				$ 100
Net revenues	$ 1,007	[1]	$ 5,819	$ 17,470	$ 25,763	$ 26,771	[1]	$ 47,273
Unbilled accounts receivables	2,800					2,800
Commercial Test Revenue [Member]
The Company Business Activities And Basis Of Presentation [Line Items]
Net revenues	$ 900					$ 26,600
ASC 606 [Member]
The Company Business Activities And Basis Of Presentation [Line Items]
Performance obligation, description of timing						The duration of time between accession receipt and delivery of a valid assay result to the ordering physician or entity is typically less than two weeks, and for our RT-PCR COVID-19 testing, typically 48 hours or less.
Practical expedient, description						The Company does not adjust the transaction price for the effects of a significant financing component, as at contract inception, the Company expects the collection cycle to be one year or less.
ASC 606 [Member] | Maximum [Member] | Sales and Marketing Expenses [Member]
The Company Business Activities And Basis Of Presentation [Line Items]
Amortization period						1 year
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

The Company, Business Activit_5

The Company, Business Activities and Basis of Presentation (As Restated) - Composition of Net Revenues Recognized Disaggregated by Source (Detail) - USD ($) $ in Thousands		3 Months Ended				6 Months Ended	9 Months Ended
		Sep. 30, 2022		Jun. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Sep. 30, 2022		Sep. 30, 2021
Disaggregation Of Revenue [Line Items]
Total net revenues		$ 1,007	[1]	$ 5,819	$ 17,470	$ 25,763	$ 26,771	[1]	$ 47,273
Commercial Revenues [Member]
Disaggregation Of Revenue [Line Items]
Total net revenues		953			17,364		26,588		46,998
Commercial Revenues [Member] | Contracted Payors [Member]
Disaggregation Of Revenue [Line Items]
Total net revenues	[2]	790			11,280		8,192		24,514
Commercial Revenues [Member] | Non-Contracted Payors [Member]
Disaggregation Of Revenue [Line Items]
Total net revenues		163			6,084		18,396		22,484
Development Services Revenues [Member]
Disaggregation Of Revenue [Line Items]
Total net revenues		$ 54			35		$ 183		107
Kits and Specimen Collection Tubes (SCTs)
Disaggregation Of Revenue [Line Items]
Total net revenues					$ 71				$ 168
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements Includes Medicare, Medicare Advantage and CARES Act as reimbursement amounts are fixed.

The Company, Business Activit_6

The Company, Business Activities and Basis of Presentation (As Restated) - Summary of Third-Party Payors That Represent More Than 10% of Total Net Revenues and Total Accounts Receivable (Detail)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Customer Concentration Risk [Member] | Net Revenues [Member] | Medicare and Medicare Advantage [Member] | Cares Act [Member]
Concentration Risk [Line Items]
Concentration risk percentage	15%	62%	35%	51%
Customer Concentration Risk [Member] | Net Revenues [Member] | Blue Cross Blue Shield [Member]
Concentration Risk [Line Items]
Concentration risk percentage	0%	10%	15%	21%
Customer Concentration Risk [Member] | Net Revenues [Member] | Kaiser Permanente [Member]
Concentration Risk [Line Items]
Concentration risk percentage	23%	0%	16%	0%
Credit Concentration Risk [Member] | Net Accounts Receivable [Member] | Medicare and Medicare Advantage [Member] | Cares Act [Member]
Concentration Risk [Line Items]
Concentration risk percentage			7%		31%
Credit Concentration Risk [Member] | Net Accounts Receivable [Member] | Blue Cross Blue Shield [Member]
Concentration Risk [Line Items]
Concentration risk percentage			22%		19%

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Additional Information) (Detail) - USD ($) $ in Thousands	3 Months Ended					6 Months Ended	9 Months Ended
	Sep. 30, 2022		Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2022	Sep. 30, 2022		Sep. 30, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation				$ (1,759)		$ (2,344)	$ (2,806)	[1]	$ (1,655)
Revenue recognition and accounts recivable process	$ (1,007)	[2]	$ (5,819)		$ (17,470)	(25,763)	(26,771)	[2]	$ (47,273)
Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation				$ 558		558	558
Revenue recognition and accounts recivable process	$ 4,580		$ 4,792			$ 4,792	$ 9,372
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Restatement of Orginal Consolid

Restatement of Orginal Consolidated Financial Statements - Schedule of Balance Sheet Being Restated (Detail) - USD ($) $ in Thousands	Sep. 30, 2022		Jun. 30, 2022		Mar. 31, 2022		Dec. 31, 2021		Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Current assets:
Accounts receivable	$ 6,396	[1]	$ 12,584		$ 16,351		$ 13,786
Total current assets	27,263	[1]	38,986		47,584		45,692
Total assets	41,730	[1]	53,350		61,944		60,417
Liabilities and Stockholders' Equity
Additional paid-in capital	306,874		306,267		305,588
Accumulated deficit	(288,730)	[1]	(278,605)		(268,561)		(266,351)
Total stockholders' equity	18,146	[1]	27,664	[2]	37,029	[2]	37,480	[2]	$ 39,004	$ 29,352	$ 26,771	$ 23,692
Total liabilities and stockholders' equity	41,730	[1]	53,350		61,944		$ 60,417
As Previously Reported [Member]
Current assets:
Accounts receivable	15,768		17,376		16,351
Total current assets	36,635		43,778		47,584
Total assets	51,102		58,142		61,944
Liabilities and Stockholders' Equity
Additional paid-in capital	307,432		306,825		306,146
Accumulated deficit	(279,916)		(274,371)		(269,119)
Total stockholders' equity	27,518		32,456		37,029
Total liabilities and stockholders' equity	51,102		58,142		61,944
Adjustments [Member]
Current assets:
Accounts receivable	(9,372)		(4,792)
Total current assets	(9,372)		(4,792)
Total assets	(9,372)		(4,792)
Liabilities and Stockholders' Equity
Additional paid-in capital	(558)		(558)		(558)
Accumulated deficit	(8,814)		(4,234)		$ 558
Total stockholders' equity	(9,372)		(4,792)
Total liabilities and stockholders' equity	$ (9,372)		$ (4,792)
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Restatement of Orginal Consol_2

Restatement of Orginal Consolidated Financial Statements - Schedule of Statement of Operation Being Restated (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									6 Months Ended	9 Months Ended
	Sep. 30, 2022		Jun. 30, 2022		Mar. 31, 2022		Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Sep. 30, 2022		Sep. 30, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net revenues	$ 1,007	[1]	$ 5,819				$ 17,470			$ 25,763	$ 26,771	[1]	$ 47,273
Costs and expenses:
Cost of revenues	5,776	[1]	8,023		$ 10,334		11,265			18,357	24,132	[1]	27,733
Research and development expenses	1,366	[1]	1,729		1,846		1,303			3,574	4,940	[1]	3,483
General and administrative expenses	3,047	[1]	4,300		6,256		3,514			10,556	13,603	[1]	9,884
Sales and marketing expenses	975	[1]	1,656		3,658		1,938			5,314	6,290	[1]	5,806
Total costs and expenses	11,164	[1]	15,708		22,094		18,020			37,801	48,965	[1]	46,906
Loss from operations	(10,157)	[1]	(9,889)		(2,149)		(550)			(12,038)	(22,194)	[1]	367
Loss before income taxes	(10,125)	[1]	(10,044)		(2,210)		(625)			(12,255)	(22,379)	[1]	147
Net income (loss)	(10,125)	[1]	(10,044)	[2]	(2,210)	[2]	(625)	$ (1,827)	$ 2,599	(12,255)	(22,379)	[1]	147
Net loss attributable to common stockholders	$ (10,125)	[1]	$ (10,044)		$ (2,210)		$ (625)			$ (12,255)	$ (22,379)	[1]	$ 147
Weighted-average shares outstanding used in computing net loss per share attributable to common stockholders:
Basic	16,998,031	[1]					15,384,469				16,917,412	[1]	14,089,537
Diluted	16,998,031	[1]					15,384,469				16,917,412	[1]	14,330,477
Net loss per common share:
Basic	$ (0.60)	[1]	$ (0.59)		$ (0.13)		$ (0.04)			$ (0.73)	$ (1.32)	[1]	$ 0.01
Diluted	$ (0.60)	[1]	$ (0.59)		$ (0.13)		$ (0.04)			$ (0.73)	$ (1.32)	[1]	$ 0.01
As Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net revenues	$ 5,587		$ 10,611							$ 30,555	$ 36,143
Costs and expenses:
Cost of revenues	5,776		8,023		$ 10,335					18,358	24,133
Research and development expenses	1,366		1,729		1,851					3,579	4,945
General and administrative expenses	3,047		4,300		6,806					11,106	14,153
Sales and marketing expenses	975		1,656		3,660					5,316	6,292
Total costs and expenses	11,164		15,708		22,652					38,359	49,523
Loss from operations	(5,577)		(5,097)		(2,707)					(7,804)	(13,380)
Loss before income taxes	(5,545)		(5,252)		(2,768)					(8,021)	(13,565)
Net income (loss)	(5,545)		(5,252)		(2,768)					(8,021)	(13,565)
Net loss attributable to common stockholders	$ (5,545)		$ (5,252)		$ (2,768)					$ (8,021)	$ (13,565)
Net loss per common share:
Basic	$ (0.33)		$ (0.31)		$ (0.16)					$ (0.48)	$ (0.80)
Diluted	$ (0.33)		$ (0.31)		$ (0.16)					$ (0.48)	$ (0.80)
Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net revenues	$ (4,580)		$ (4,792)							$ (4,792)	$ (9,372)
Costs and expenses:
Cost of revenues					$ (1)					(1)	(1)
Research and development expenses					(5)					(5)	(5)
General and administrative expenses					(550)					(550)	(550)
Sales and marketing expenses					(2)					(2)	(2)
Total costs and expenses					(558)					(558)	(558)
Loss from operations	(4,580)		(4,792)		558					(4,234)	(8,814)
Loss before income taxes	(4,580)		(4,792)		558					(4,234)	(8,814)
Net income (loss)	(4,580)		(4,792)		558					(4,234)	(8,814)
Net loss attributable to common stockholders	$ (4,580)		$ (4,792)		$ 558					$ (4,234)	$ (8,814)
Net loss per common share:
Basic	$ (0.27)		$ (0.28)		$ 0.03					$ (0.25)	$ (0.52)
Diluted	$ (0.27)		$ (0.28)		$ 0.03					$ (0.25)	$ (0.52)
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Restatement of Orginal Consol_3

Restatement of Orginal Consolidated Financial Statements - Schedule of Cash Flows from Operating Activities Being Restated (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	9 Months Ended
	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022		Sep. 30, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	$ (2,210)	$ (12,255)	$ (22,379)	[1]	$ 147
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Stock-based compensation	1,759	2,344	2,806	[1]	1,655
Increase (decrease) in cash resulting from changes in:
Accounts receivable	(2,564)	1,203	7,390	[1]	$ (1,827)
As Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	(2,768)	(8,021)	(13,565)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Stock-based compensation	2,317	2,902	3,364
Increase (decrease) in cash resulting from changes in:
Accounts receivable	(2,564)	(3,589)	(1,982)
Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	558	(4,234)	(8,814)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Stock-based compensation	$ (558)	(558)	(558)
Increase (decrease) in cash resulting from changes in:
Accounts receivable		$ 4,792	$ 9,372
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Liquidity (As Restated) - Addit

Liquidity (As Restated) - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended									6 Months Ended	9 Months Ended
	Sep. 30, 2022		Jun. 30, 2022		Mar. 31, 2022		Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Sep. 30, 2022		Sep. 30, 2021	Dec. 31, 2021
Cash and Cash Equivalents [Abstract]
Cash	$ 18,021	[1]									$ 18,021	[1]		$ 28,864
Accumulated deficit	288,730	[1]	$ 278,605		$ 268,561					$ 278,605	288,730	[1]		$ 266,351
Net income (loss)	(10,125)	[2]	(10,044)	[3]	$ (2,210)	[3]	$ (625)	$ (1,827)	$ 2,599	(12,255)	(22,379)	[2]	$ 147
Net revenues	$ 1,007	[2]	$ 5,819				$ 17,470			$ 25,763	$ 26,771	[2]	$ 47,273
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements See Note 2 - Restatements, for discussion regarding the impacts of the Restatements See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Sales of Equity Securities - Ad

Sales of Equity Securities - Additional Information (Detail) - USD ($)		1 Months Ended	3 Months Ended			9 Months Ended			12 Months Ended
	May 12, 2021	Jan. 31, 2020	Sep. 30, 2022		Sep. 30, 2021	Sep. 30, 2022		Sep. 30, 2021	Dec. 31, 2021	Jan. 31, 2018
Class Of Stock [Line Items]
Proceeds from exercise of common stock warrants								$ 19,000
Fair value of warrants issued		$ 1,900,000
Warrant inducement expense			$ 52,000	[1]	$ 75,000	$ 269,000	[1]	$ 220,000	$ 2,100,000
Sales Agreement [Member] | Sales Agent [Member]
Class Of Stock [Line Items]
Stock price									$ 4.31
Shares issued in offering			135,902			208,609			3,428,680
Percentage of fixed commission to sales agent rate equal to gross sales price per share of common stock sold under sales agreement	3%
Net cash proceeds from sale of securities			$ 100,000			$ 200,000			$ 14,100,000
Weighted average purchase price			$ 1.10			$ 1.32
Common stock remained available for sale						$ 10,000,000
Maximum [Member] | Sales Agreement [Member] | Sales Agent [Member]
Class Of Stock [Line Items]
Shares issued in offering	25,000,000
Warrant [Member]
Class Of Stock [Line Items]
Issuance of warrants to purchase shares of common stock										89,657
Stock price		$ 3.495								$ 4.05
Over-allotment Option [Member] | Warrant [Member]
Class Of Stock [Line Items]
Proceeds from exercise of common stock warrants		$ 700,000
Shares issued in offering		192,750
February 2019 March 2019 Warrant Repricing and Exchange Transaction [Member]
Class Of Stock [Line Items]
Proceeds from Issuance of Warrants		$ 2,300,000
Number of warrants issued under warrant repricing and exchange transaction		692,725
Warrant inducement expense		$ 191,000
February 2019 March 2019 Warrant Repricing and Exchange Transaction [Member] | Warrant [Member]
Class Of Stock [Line Items]
Issuance of warrants to purchase shares of common stock		692,725
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Balance Sheet Details - Schedul

Balance Sheet Details - Schedule of Fixed Assets and Accrued Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2022		Dec. 31, 2021
Inventories
Raw materials	$ 2,103		$ 2,486
Subassemblies	269		324
Finished goods	53		42
Inventory, gross	2,425		2,852
Less: inventory reserve	(528)		(201)
Total inventories, net	1,897	[1]	2,651
Fixed Assets
Machinery and equipment	3,149		3,063
Furniture and office equipment	161		161
Computer equipment and software	3,613		2,931
Leasehold improvements	683		634
Construction in process	386		245
Total fixed assets, gross	7,992		7,034
Less: accumulated depreciation and amortization	(5,139)		(4,633)
Total fixed assets, net	2,853	[1]	2,401
Accrued Liabilities
Accrued payroll	474		725
Accrued vacation	744		961
Accrued bonuses	602		178
Accrued sales commissions	32		600
Accrued other	325		554
Total accrued liabilities	$ 2,177	[1]	$ 3,018
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Leases - Additional Information

Leases - Additional Information (Detail)		3 Months Ended			9 Months Ended
	Jun. 01, 2020 USD ($) ft²	Sep. 30, 2022 USD ($)		Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) Months		Sep. 30, 2021 USD ($) Months	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Leases [Line Items]
Financed equipment		$ 6,400,000			$ 6,400,000			$ 6,000,000
Accumulated depreciation related to equipment under finance leases		3,800,000			3,800,000			3,200,000
Depreciation expense related to equipment under finance leases		227,000		$ 243,000	667,000		$ 625,000
Total amount from equipment financing commitment					$ 360,000		$ 1,200,000
Finance lease transaction, frequency of payments					monthly		monthly
Finance lease transaction, monthly installments of principal and interest payments					$ 8,000		$ 32,000
Finance lease transaction, total amount to be repaid		300,000		$ 1,500,000	$ 300,000		$ 1,500,000
Finance lease transaction, commitment period					2027-08		2026-03
Operating lease monthly payments					$ 1,187,000		$ 159,000
Operating lease, right-of-use asset		8,624,000	[1]		8,624,000	[1]		9,026,000
Operating lease liability		$ 9,816,000			$ 9,816,000
Finance lease, weighted average remaining lease term		2 years 4 months 9 days			2 years 4 months 9 days
Operating lease, weighted average remaining lease term		8 years 9 months			8 years 9 months
Finance lease, weighted average discount rate, percent		8.75%			8.75%
Operating lease, weighted average discount rate, percent		12%			12%
9955 Mesa Rim Road in San Diego, California [Member]
Leases [Line Items]
Lease agreement | ft²	39,000
Lease commenced date	Dec. 01, 2020
Lessee, operating lease, term of contract	127 months
Lease term, description					The lease included a rent abatement period of seven months, from January 2021 through July of 2021, during which period the Company was exempt from paying the amount of base rent of $111,000.
Rent Expense	$ 111,000
Leasehold improvement allowance	1,600,000
Additional leasehold improvement allowance	$ 1,600,000
Additional rent payment of percentage	7%
Additional rent payment	$ 18,000
Lessee operating lease initial monthly lease payments	140,000
Operating lease monthly payments	$ 128,000
Operating lease, right-of-use asset									$ 9,800,000
Operating lease liability									9,800,000
Operating lease incremental borrowing rate	12%
Reimbursable leasehold improvement costs								$ 1,800,000	$ 1,600,000
Minimum [Member]
Leases [Line Items]
Financed equipment useful life		5 years			5 years
Finance lease transaction, number of installments payments | Months					36		36
Maximum [Member]
Leases [Line Items]
Financed equipment useful life		7 years			7 years
Finance lease transaction, number of installments payments | Months					60		60
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Leases - Schedule of Lease Expe

Leases - Schedule of Lease Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Finance lease cost
Amortization of right-of-use assets	$ 227	$ 243	$ 667	$ 625
Interest on lease liabilities	46	72	153	211
Operating lease cost	414	414	1,243	1,244
Total	$ 687	$ 729	$ 2,063	$ 2,080

Leases - Schedule of Represents

Leases - Schedule of Represents Maturities of Operating and Finance Lease Liabilities (Detail) $ in Thousands	Sep. 30, 2022 USD ($)
Financing Lease Minimum Payment Abstract
2022 (Remaining 3 months)	$ 282
2023	1,055
2024	625
2025	249
2026	42
Thereafter	17
Total payments	2,270
Less amount representing interest	(208)
Present value of payments	2,062
Operating Lease Minimum Payment Abstract
2022 (Remaining 3 months)	399
2023	1,629
2024	1,672
2025	1,715
2026	1,762
Thereafter	8,519
Total payments	15,696
Less amount representing interest	(5,880)
Present value of payments	$ 9,816

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information Related to Operating and Finance Leases (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022		Sep. 30, 2021
Other information
Operating cash flows from finance leases	$ 153		$ 211
Operating cash flows from operating leases	1,187		159
Financing cash flows from finance leases	$ 825	[1]	$ 911
[1] See Note 2 - Restatements, for discussion regarding the impacts of the Restatements

Stock-Based Compensation (As _3

Stock-Based Compensation (As Restated) - Additional Information (Detail) - USD ($)			9 Months Ended
	Mar. 22, 2022	Feb. 14, 2022	Sep. 30, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized share-based compensation expense, weighted-average recognition period			2 years 7 months 13 days
Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Intrinsic value of options outstanding			$ 0	$ 610
Intrinsic value of options exercisable			0	610
Intrinsic value of options vested and unvested expected to vest			0	$ 610
Stock Options and RSUs [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized share-based compensation expense, stock options			$ 4,200,000
2013 Equity Incentive Plan [Member] | Non-inducement Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Increase in number of shares of common stock authorized for issuance			1,300,000
2013 Equity Incentive Plan [Member] | Inducement Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Increase in number of shares of common stock authorized for issuance	500,000	1,000,000

Stock-Based Compensation (As _4

Stock-Based Compensation (As Restated) - Summary of Stock Option Activity (Detail) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Number of Shares Outstanding, Beginning Balance	2,413,194
Number of Shares, Granted	1,298,800
Number of Shares, Cancelled/forfeited/expired	(1,394,859)
Number of Shares Outstanding, Ending Balance	2,317,135	2,413,194
Number of Shares, Vested and unvested expected to vest, Ending Balance	2,310,639
Weighted Average Exercise Price Per Share, Outstanding, Beginning Balance	$ 7.04
Weighted Average Exercise Price Per Share, Granted	2.20
Weighted Average Exercise Price Per Share, Cancelled/forfeited/expired	6.55
Weighted Average Exercise Price Per Share, Outstanding, Ending Balance	4.65	$ 7.04
Weighted Average Exercise Price Per Share, Vested and unvested expected to vest, Ending Balance	$ 4.62
Weighted Average Remaining Contractual Term in Years, Outstanding	8 years 9 months	9 years 21 days
Weighted Average Remaining Contractual Term in Years, Vested and unvested expected to vest	8 years 9 months

Stock-Based Compensation (As _5

Stock-Based Compensation (As Restated) - Assumptions Used for Determining Fair Value of Stock Options Under Black-Scholes Pricing Model (Detail)	9 Months Ended
	Sep. 30, 2022 $ / shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected dividend yield	0%
Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock and exercise prices	$ 1.03
Discount rate-bond equivalent yield	0.51%
Expected life (in years)	5 years 6 months
Expected volatility	161%
Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock and exercise prices	$ 2.39
Discount rate-bond equivalent yield	2.41%
Expected life (in years)	6 years 10 days
Expected volatility	180%

Stock-Based Compensation (As _6

Stock-Based Compensation (As Restated) - Effects of Stock-Based Compensation Related to Equity Awards to Employees and Nonemployees on Condensed Statement of Operations and Comprehensive Loss (Detail) - Stock Options [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total stock-based compensation	$ 462	$ 701	$ 2,806	$ 1,655
Cost of revenues [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total stock-based compensation	149	184	540	391
Research and Development Expenses [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total stock-based compensation	48	68	258	162
General and Administrative Expenses [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total stock-based compensation	163	344	1,660	866
Sales and Marketing Expenses [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total stock-based compensation	$ 102	$ 105	$ 348	$ 236

Common Stock Warrants Outstan_3

Common Stock Warrants Outstanding - Summary of Equity-Classified Common Stock Warrant Activity (Detail) - Warrants [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Class Of Warrant Or Right [Line Items]
Number of Shares, Outstanding, Beginning Balance	857,261
Number of Shares, Expired	(4,782)
Number of Shares, Outstanding, Ending Balance	852,479	857,261
Weighted Average Exercise Price Per Share, Outstanding, Beginning Balance	$ 31.73
Weighted Average Exercise Price Per Share, Outstanding, Ending Balance	$ 29.38	$ 31.73
Average Remaining Contractual Term (in years)	1 year 6 months	2 years 2 months 12 days

Common Stock Warrants Outstan_4

Common Stock Warrants Outstanding - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Class Of Warrant Or Right [Line Items]
Common stock warrants outstanding, intrinsic value	$ 0	$ 16,000
Minimum [Member]
Class Of Warrant Or Right [Line Items]
Class of warrants or rights expiration dates	2022-10
Maximum [Member]
Class Of Warrant Or Right [Line Items]
Class of warrants or rights expiration dates	2025-07

Net Income (Loss) per Common _3

Net Income (Loss) per Common Share - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2021 shares
Earnings Per Share [Abstract]
Number of warrants included in the calculation of dilutive weighted average shares	247,761
Number of options included in the calculation of dilutive weighted average shares	27,762
Additional shares included in the calculation of diluted net income per share	240,940

Net Income (Loss) per Common _4

Net Income (Loss) per Common Share - Schedule of Anti-Dilutive Securities Excluded from Computations of Diluted Weighted-Average Shares (Detail) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents	3,216,065	3,326,895
Convertible Preferred Stock Outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents	46,451	46,651
Common Warrants Outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents	852,479	772,046
RSUs [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents		36
Common Options Outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents	2,317,135	2,508,162

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Millions	1 Months Ended
	Jun. 30, 2022 USD ($)
Sales and Marketing Expense [Member]
Loss Contingencies [Line Items]
Loss contingency accrual, payments	$ 1.7

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - Aegea Biotechnologies, Inc [Member] - USD ($)		12 Months Ended
	Jan. 01, 2019	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2022
Related Party Transaction [Line Items]
Reimbursement for shared patent costs		$ 49,000	$ 36,000
Percentage of royalty on sale of product	10%
Accrued royalty expense		$ 0		$ 0