STRATA Skin Sciences (SSKN) 10-Q 9 Nov 22 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 04, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Document Transition Report	false
Entity File Number	0-51481
Entity Registrant Name	STRATA SKIN SCIENCES, INC.
Entity Central Index Key	0001051514
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-3986004
Entity Address, Address Line One	5 Walnut Grove Drive
Entity Address, Address Line Two	Suite 140
Entity Address, City or Town	Horsham
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	19044
City Area Code	215
Local Phone Number	619-3200
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	SSKN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		34,723,046

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 7,454	$ 12,586
Restricted cash	1,361	0
Accounts receivable, net of allowance for doubtful accounts of $299 and $275 at September 30, 2022 and December 31, 2021, respectively	3,655	3,433
Inventories	5,662	3,489
Prepaid expenses and other current assets	621	462
Total current assets	18,753	19,970
Property and equipment, net	6,566	6,883
Operating lease right-of-use assets	836	638
Intangible assets, net	18,110	10,083
Goodwill	8,803	8,803
Other assets	167	216
Total assets	53,235	46,593
Current liabilities:
Accounts payable	4,369	2,822
Accrued expenses and other current liabilities	6,075	6,377
Deferred revenues	2,968	3,285
Current portion of operating lease liabilities	246	318
Current portion of contingent consideration	500	0
Total current liabilities	14,158	12,802
Long-term debt	7,435	7,319
Deferred revenues and other liabilities	280	400
Deferred tax liability	266	266
Operating lease liabilities net of current portion	674	392
Contingent consideration, net of current portion	8,622	0
Total liabilities	31,435	21,179
Commitments and contingencies (Note 14)
Stockholders' equity:
Series C convertible preferred stock, $0.10 par value; 10,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock, $0.001 par value, 150,000,000 shares authorized; 34,723,046 and 34,364,679 shares issued and outstanding at September 30, 2022 and December 31, 2021, respectively	35	34
Additional paid-in capital	248,833	247,059
Accumulated deficit	(227,068)	(221,679)
Total stockholders' equity	21,800	25,414
Total liabilities and stockholders' equity	$ 53,235	$ 46,593

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Allowance for doubtful accounts	$ 299	$ 275
Stockholders' equity:
Series C Convertible Preferred Stock, par value (in dollars per share)	$ 0.1	$ 0.1
Series C Convertible Preferred Stock, shares authorized (in shares)	10,000,000	10,000,000
Series C Convertible Preferred Stock, shares issued (in shares)	0	0
Series C Convertible Preferred Stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	150,000,000	150,000,000
Common stock, shares issued (in shares)	34,723,046	34,364,679
Common stock, shares outstanding (in shares)	34,723,046	34,364,679

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Condensed Consolidated Statements of Operations [Abstract]
Revenues, net	$ 9,413	$ 7,711	$ 25,559	$ 20,920
Cost of revenues	3,614	2,335	10,639	7,070
Gross profit	5,799	5,376	14,920	13,850
Operating expenses:
Engineering and product development	216	371	588	1,158
Selling and marketing	3,754	3,295	11,516	9,387
General and administrative	2,615	2,175	7,599	7,085
Total operating expenses	6,585	5,841	19,703	17,630
(Loss) income from operations	(786)	(465)	(4,783)	(3,780)
Other income (expense):
Gain on debt extinguishment			0	2,028
Interest expense	(244)	(53)	(651)	(109)
Interest income	35	1	45	16
Other income (expense), net	(209)	(52)	(606)	1,935
(Loss) income before income taxes	(995)	(517)	(5,389)	(1,845)
Income tax expense	0	(4)	0	(12)
Net loss	$ (995)	$ (521)	$ (5,389)	$ (1,857)
Net loss per share of common stock - basic (in dollars per share)	$ (0.03)	$ (0.02)	$ (0.16)	$ (0.05)
Net loss per share of common stock - diluted (in dollars per share)	$ (0.03)	$ (0.02)	$ (0.16)	$ (0.05)
Weighted average shares of common stock outstanding - basic (in shares)	34,723,046	34,150,438	34,708,606	33,944,321
Weighted average shares of common stock outstanding - diluted (in shares)	34,723,046	34,150,438	34,708,606	33,944,321

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Beginning balance at Dec. 31, 2020	$ 34	$ 244,831	$ (218,973)	$ 25,892
Beginning balance (in shares) at Dec. 31, 2020	33,801,045
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	662	0	662
Issuance of restricted stock	$ 0	0	0	0
Issuance of restricted stock (in shares)	16,260
Net (loss) income	$ 0	0	(2,418)	(2,418)
Ending balance at Mar. 31, 2021	$ 34	245,493	(221,391)	24,136
Ending balance (in shares) at Mar. 31, 2021	33,817,305
Beginning balance at Dec. 31, 2020	$ 34	244,831	(218,973)	25,892
Beginning balance (in shares) at Dec. 31, 2020	33,801,045
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income				(1,857)
Ending balance at Sep. 30, 2021	$ 34	246,979	(220,830)	26,183
Ending balance (in shares) at Sep. 30, 2021	34,364,679
Beginning balance at Mar. 31, 2021	$ 34	245,493	(221,391)	24,136
Beginning balance (in shares) at Mar. 31, 2021	33,817,305
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	581	0	581
Issuance of restricted stock	$ 0	0	0	0
Issuance of restricted stock (in shares)	71,934
Net (loss) income	$ 0	0	1,082	1,082
Ending balance at Jun. 30, 2021	$ 34	246,074	(220,309)	25,799
Ending balance (in shares) at Jun. 30, 2021	33,889,239
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	320	0	320
Exercise of stock options	$ 0	0	0	0
Exercise of stock options (in shares)	329,076
Issuance of restricted stock	$ 0	0	0	0
Issuance of restricted stock (in shares)	146,364
Issuance of warrants	$ 0	585	0	585
Net (loss) income	0	0	(521)	(521)
Ending balance at Sep. 30, 2021	$ 34	246,979	(220,830)	26,183
Ending balance (in shares) at Sep. 30, 2021	34,364,679
Beginning balance at Dec. 31, 2021	$ 34	247,059	(221,679)	25,414
Beginning balance (in shares) at Dec. 31, 2021	34,364,679
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	368	0	368
Issuance of common stock for acquisition	$ 1	499	0	500
Issuance of common stock for acquisition (in shares)	358,367
Net (loss) income	$ 0	0	(2,502)	(2,502)
Ending balance at Mar. 31, 2022	$ 35	247,926	(224,181)	23,780
Ending balance (in shares) at Mar. 31, 2022	34,723,046
Beginning balance at Dec. 31, 2021	$ 34	247,059	(221,679)	25,414
Beginning balance (in shares) at Dec. 31, 2021	34,364,679
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income				(5,389)
Ending balance at Sep. 30, 2022	$ 35	248,833	(227,068)	21,800
Ending balance (in shares) at Sep. 30, 2022	34,723,046
Beginning balance at Mar. 31, 2022	$ 35	247,926	(224,181)	23,780
Beginning balance (in shares) at Mar. 31, 2022	34,723,046
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	452	0	452
Net (loss) income	0	0	(1,892)	(1,892)
Ending balance at Jun. 30, 2022	$ 35	248,378	(226,073)	22,340
Ending balance (in shares) at Jun. 30, 2022	34,723,046
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 0	455	0	455
Net (loss) income	0	0	(995)	(995)
Ending balance at Sep. 30, 2022	$ 35	$ 248,833	$ (227,068)	$ 21,800
Ending balance (in shares) at Sep. 30, 2022	34,723,046

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (5,389)	$ (1,857)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Amortization of intangible assets	2,155	1,113
Amortization of operating lease right-of-use assets	248	261
Depreciation and amortization	1,816	1,576
Amortization of deferred financing costs and debt discount	116	0
Provision (recoveries) for doubtful accounts	24	(26)
Stock-based compensation	1,275	1,563
Loss on disposal of property and equipment	52	73
Gain on debt extinguishment	0	(2,028)
Deferred taxes	0	12
Changes in operating assets and liabilities:
Accounts receivable	(246)	(181)
Inventories	(1,616)	219
Prepaid expenses and other assets	(110)	(243)
Accounts payable	1,547	(284)
Accrued expenses and other liabilities	(267)	858
Deferred revenues	(472)	58
Operating lease liabilities	(236)	(275)
Net cash (used in) provided by operating activities	(1,103)	839
Cash flows from investing activities:
Purchase of property and equipment	(2,037)	(2,523)
Net cash used in investing activities	(2,668)	(5,996)
Cash flows from financing activities:
Proceeds from long-term debt	0	8,000
Payment of deferred financing costs	0	(133)
Repayment of note payable	0	(7,275)
Repayment of long-term debt	0	(500)
Net cash provided by financing activities	0	92
Net decrease in cash, cash equivalents and restricted cash	(3,771)	(5,065)
Cash, cash equivalents and restricted cash, beginning of period	12,586	18,112
Cash, cash equivalents and restricted cash, end of period	8,815	13,047
Cash and cash equivalents	7,454	13,047
Restricted cash	1,361	0
Supplemental disclosure of cash flow information:
Cash paid for interest	523	109
Supplemental disclosure of non-cash operating, investing and financing activities:
Change in operating lease right-of-use assets and liability due to amended lease	446	0
Inventories acquired in connection with TheraClear asset acquisition	71	0
Intangible assets acquired in connection with TheraClear asset acquisition	10,182	0
Contingent consideration issued in connection with TheraClear asset acquisition	9,122	0
Common stock issued in connection with TheraClear asset acquisition	500	0
Transfer of property and equipment to inventories	486	0
Fair value of warrants issued in connection with debt	0	585
Assumed deferred revenue in connection with Ra Medical asset acquisition	0	1,841
TheraClear Corporation [Member]
Cash flows from investing activities:
Cash paid in connection with asset acquisition	(631)	0
RA Medical Systems, Inc. [Member]
Cash flows from investing activities:
Cash paid in connection with asset acquisition	$ 0	$ (3,473)

The Company

The Company	9 Months Ended
	Sep. 30, 2022
The Company [Abstract]
The Company	Note 1 The Company: Background STRATA Skin Sciences, Inc. (the “Company”) is a medical technology company in dermatology dedicated to developing, commercializing and marketing innovative products for the treatment of dermatologic conditions. Its products include the XTRAC® and Pharos® excimer lasers and VTRAC® lamp systems utilized in the treatment of psoriasis, vitiligo and various other skin conditions. In January 2022, the Company acquired the TheraClear Acne Treatment Device to broaden its opportunities with expansion potential in the acne care The Company markets the device under the brand name TheraClear® X . The XTRAC is an ultraviolet light excimer laser system utilized to treat psoriasis, vitiligo and other skin diseases. The XTRAC excimer laser system received clearance from the United States Food and Drug Administration (the “FDA”) in 2000. As of September 30, 2022, there were 899 XTRAC systems placed in dermatologists The Pharos excimer laser system holds FDA clearance to treat chronic skin diseases, including psoriasis, vitiligo, atopic dermatitis and leukoderma. The TheraClear® Acne Clearing System combines intense pulse light with vacuum (suction) for the treatment of mild to moderate inflammatory acne (including acne vulgaris), comedonal acne and pustular acne. Since 2019, the Company has been transitioning its international dermatology procedures equipment sales through its master distributor to a direct distribution model for equipment sales and recurring revenue on a country-by-country basis, primarily in the Middle East and Asia. In late 2019, there was an outbreak of a new strain of coronavirus (“COVID-19”) which became a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, disrupted global supply chains and created significant volatility and disruption of financial markets. In addition, the pandemic led to the suspension of elective procedures in the U.S. and to the temporary closure of many physician practices which are our primary customers. While many offices reopened, some practices closed and never reopened, and the ongoing impact of the COVID-19 pandemic and its variants on the Company’s operational and financial performance, including its ability to execute its business strategies and initiatives in the expected time frames, will depend on future developments, including the duration and ongoing spread of the COVID-19 outbreak and its variants, continued or renewed restrictions on business operations and transportation, any governmental and societal responses thereto, including legislative or regulatory changes as well as the percentage of the populace vaccinated and the effectiveness of COVID-19 vaccines and the continued impact on worldwide economic and geopolitical conditions and inflation, all of which are uncertain and cannot be predicted. Domestically, as the procedures for which the Company’s devices are used are elective in nature; and as social distancing, travel restrictions, and other restrictions became prevalent in the United States, this had a negative impact on the Company’s recurring revenue model and its financial position and cash flow. The virus has disrupted the supply chains world-wide which the Company depends upon to provide a steady source of components to manufacture and repair the Company’s devices. To mitigate the impact of COVID-19, the Company took a variety of measures to ensure the availability and functioning of its critical infrastructure by implementing business continuity plans. To promote the safety and security of its employees, while complying with various government mandates including work-from-home arrangements and social-distancing initiatives to reduce the transmission of COVID-19, the Company is complying with federal and local regulations at its facilities. In addition, the Company created and executed programs utilizing its direct-to-consumer advertising and call center to contact patients and partner clinics to restart the Company’s partners’ businesses. In October 2021, the Company implemented a policy whereby all Company employees are required to be vaccinated or complete weekly COVID-19 testing. See Note 2, Liquidity Supply chain disruptions which began during the pandemic have continued and may continue for the foreseeable future. While the Company’s operations have not been materially impacted by the general trends in supply chain problems, the Company continues to monitor and assess potential risks . Basis of Presentation: Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and Photomedex India Private Limited, its wholly-owned, inactive subsidiary in India. All significant intercompany balances and transactions have been eliminated in consolidation. Unaudited Interim Condensed Consolidated Financial Statements The accompanying unaudited interim condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) for interim financial reporting. These condensed consolidated statements are unaudited and, in the opinion of management, include all adjustments (consisting of normal recurring adjustments and accruals) necessary to fairly present the results of the interim periods. The condensed consolidated balance sheet at December 31, 2021 has been derived from the audited consolidated financial statements at that date. Operating results and cash flows for the three and nine months ended September 30, 2022 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2022 or any other future period. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been omitted in accordance with the rules and regulations for interim reporting of the SEC. These interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (the “2021 Form 10-K”), and other forms filed with the SEC from time to time. Dollar amounts included herein are in thousands, except share and per share data and number of lasers. Reclassifications Certain reclassifications from the prior year presentation have been made to conform to the current year presentation. These reclassifications did not have a material impact on the Company’s condensed consolidated financial position, results of operations, or cash flows. Significant Accounting Policies The significant accounting policies used in preparation of these condensed consolidated financial statements are disclosed in the Company’s 2021 Form 10-K, and there have been no changes to the Company’s significant accounting policies during the nine months ended September 30, 2022. Use of Estimates The preparation of the co ndensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect amounts reported of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting periods. Actual results could differ from those estimates and be based on events different from those assumptions. As of September Restricted Cash As discussed more fully in Note 14, an administrative state judge in the State of New York issued an opinion in January 2021 finding in favor of the Company that the sale of XTRAC treatment codes was not taxable as sales tax with respect to that state’s first assessment. The relevant taxing authority filed an appeal of the administrative law judge’s finding and, following the submission of legal briefs by both sides and oral argument held in January 2022, on May 6, 2022, the Company received a written decision from the State of New York Tax Appeals Tribunal (“Tribunal”) overturning the favorable sales tax determination of the administrative law judge. The Company filed an appeal of the Tribunal’s decision, and posted the required appellate bond requiring the posting of cash collateral, with the New York State Appellate Division, and is awaiting for the appellate court to set a briefing and oral argument schedule. The cash collateral is recorded as restricted cash on the condensed consolidated balance sheet . As of September 30, 2022, the Company had a restricted cash balance of $1,361. Fair Value Measurements The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy that requires the use of observable inputs and minimizes the use of unobservable inputs. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: • Level 1 – quoted market prices in active markets for identical assets or liabilities. • Level 2 – observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3 – inputs that are generally unobservable and typically reflect the Company’s estimate of assumptions that market participants would use in pricing the asset or liability. The fair values of cash and cash equivalents and restricted cash are based on their respective demand values, which are equal to the carrying values. The carrying values of all short-term monetary assets and liabilities are estimated to approximate their fair values due to the short-term nature of these instruments. As of September 30, 2022 and December 31, 2021, the carrying value of the Company’s long-term debt approximated its fair value due to its variable interest rate. Net Loss Per Share Basic net loss per share of common stock is computed by dividing net loss attributable to common stockholders by the weighted-average number of shares of common stock outstanding during each period. Diluted loss per share of common stock includes the effect, if any, from the potential exercise or conversion of securities such as unvested restricted stock awards, stock options and warrants for common stock which would result in the issuance of incremental shares of common stock. For diluted net loss per share, the weighted-average number of shares of common stock is the same as for basic net loss per share due to the fact that when a net loss exists, dilutive securities are not included in the calculation as the impact is anti-dilutive. The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding as of September 30, 2022 and 2021, as they would be anti-dilutive: September 30, 2022 2021 Restricted stock units 278,004 144,497 Stock options 4,544,714 3,963,889 Common stock warrants 373,626 373,626 Total 5,196,344 4,482,012 Accounting Pronouncements Recently Adopted In May 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2021-04, Earnings per Share (Topic 260), Debt – Modifications and Extinguishments (Subtopic 470-50), Compensation – Stock Compensation (Topic 718), and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges or Freestanding Equity-Classified Written Call Options. Recent Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASU - Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , as amended subsequently by ASUs - - - - - and - The guidance in the ASUs requires that credit losses be reported using an expected losses model rather than the incurred losses model that is currently used. The standard also establishes additional disclosures related to credit risks. This standard is effective for fiscal years beginning after December and early adoption is permitted. The Company does not believe this will have a material effect on its condensed consolidated financial statements. In March 2020, the FASB issued ASU - Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting and in January the FASB issued ASU - Reference Rate Reform (Topic 848): Scope . These pronouncements provide temporary optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates. The transition period for adopting these ASUs is March through December The Company continues to evaluate the temporary expedients and options available under this guidance and the effects of these pronouncements and, as the Company does not have any hedging activities, does not believe this will have a material effect on its condensed consolidated financial statements. In August 2020, the FASB issued ASU - Debt with Conversion and Other Options (Subtopic 470-20) and Derivative and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s own Equity . The pronouncement simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. Specifically, the ASU simplifies accounting for convertible instruments by removing major separation models required under current U.S. GAAP. In addition, the ASU removes certain settlement conditions that are required for equity contracts to qualify for it and simplifies the diluted earnings per share (EPS) calculations in certain areas. The guidance is effective beginning after December and early adoption is permitted. The Company does not currently engage in contracts covered by this guidance and does not believe it will have a material effect on the Company’s condensed consolidated financial statements, but it could in the future.

Liquidity

Liquidity	9 Months Ended
	Sep. 30, 2022
Liquidity [Abstract]
Liquidity	Note 2 Liquidity: The Company has been negatively impacted by the ongoing COVID-19 pandemic, has historically experienced recurring losses, has been dependent on raising capital from the sale of securities in order to continue to operate, was required to restrict cash for potential sales tax liabilities (see Notes 1 and 14) and refinanced its debt at a lower interest rate. During the COVID-19 pandemic, the Company received cash proceeds from a Paycheck Protection Program (“PPP”) loan, which was forgiven, and an Economic Injury Disaster Loan (the “EIDL loan”) that was repaid at the time the Senior Term Facility was entered into with MidCap Financial Trust in September 2021 (Note 9). Additionally, in October 2021, the Company entered into an equity distribution agreement with an investment bank under which the Company may sell up to $11,000 of its common stock in registered “at-the-market” offerings. Management believes that the Company’s cash and cash equivalents, combined with the anticipated revenues from the sale or use of its products, will be sufficient to satisfy the Company’s working capital needs, capital asset purchases, outstanding commitments and other liquidity requirements associated with its existing operations for at least the next 12 months following the date of the issuance of these unaudited interim condensed consolidated financial statements. However, market conditions, including the negative impact of the ongoing COVID-19 outbreak on the financial markets, supply chain disruptions and rising interest rates, could interfere with the Company’s ability to access financing and on favorable terms.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2022
Revenue Recognition [Abstract]
Revenue Recognition	Note 3 Revenue Recognition: Revenues from the Company’s dermatology recurring procedures customers are earned by providing physicians with its laser products and charging the physicians a fee for a fixed number of treatment sessions or a fixed fee for a specified period of time not to exceed an agreed upon number of treatments; if that number is exceeded additional fees will have to be paid. The placement of the laser products at physician locations represents embedded leases which are accounted for as operating leases. For the lasers placed-in service under these arrangements, the terms of the domestic arrangements are generally 36 months with automatic one-year renewals and include a termination clause that can be effected at any time by either party with 30 to 60 day notice. Amounts paid are generally non-refundable. Sales of access codes for a fixed number of treatment sessions are considered variable treatment code payments and are recognized as revenue over the estimated usage period of the agreed upon number of treatments. Sales of access codes for a specified period of time are recognized as revenue on a straight-line basis as the lasers are being used over the term period specified in the agreement. Variable treatment code payments that will be paid only if the customer exceeds the agreed upon number of treatments are recognized only when such treatments are being exceeded and used. Internationally, the Company generally sells access codes for a fixed amount on a monthly basis to its distributors and the terms are generally 48 months, with termination in the event of the customers’ failure to remit payments timely, and include a potential buy-out at the end of the term of the contract. Currently, this is the only foreign recurring revenue. Prepaid amounts recorded in deferred revenue and customer deposits recorded in accounts payable are recognized as revenue over the lease term in the patterns described above. Pricing is fixed with the customer. With respect to lease and non-lease components, the Company adopted the practical expedient to account for the arrangement as a single lease component. Revenues from the sales of the Company’s dermatology procedures equipment are recognized when control of the promised goods or services is transferred to its customers or distributors, in an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services. Accordingly, the Company determines revenue recognition through the following steps: • identification of the contract, or contracts, with a customer; • identification of the performance obligations in the contract; • determination of the transaction price; • allocation of the transaction price to the performance obligations in the contract; and • recognition of revenue when, or as, performance obligations are satisfied. Accounting for the Company’s contracts involves the use of significant judgments and estimates including determining the separate performance obligations, allocating the transaction price to the different performance obligations and determining the method to measure the entity’s performance toward satisfaction of performance obligations that most faithfully depicts when control is transferred to the customer. The Company allocates the contract’s transaction price to each performance obligation using the Company’s best estimate of the standalone selling price for each distinct good or service in the contract. The Company maximizes the use of observable inputs by beginning with average historical contractual selling prices and adjusting as necessary and on a consistent and rational basis for other inputs such as pricing trends, customer types, volumes and changing cost and margins. Revenues from the sales of dermatology procedures equipment are recognized when control of the promised products is transferred to either the Company’s distributors or end-user customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those products (the transaction price). Control transfers to the customer at a point in time. To indicate the transfer of control, the Company must have a present right to payment and legal title must have passed to the customer. The Company ships most of its products FOB shipping point, and as such, the Company primarily transfers control and records revenue upon shipment. From time to time the Company will grant certain customers, for example governmental customers, FOB destination terms, and the transfer of control for revenue recognition occurs upon receipt. The Company has elected to recognize the cost of freight and shipping activities as fulfillment costs. Amounts billed to customers for shipping and handling are included as part of the transaction price and recognized as revenue when control of the underlying goods are transferred to the customer. The related shipping and freight charges incurred by the Company are included in cost of revenues. The following table summarizes the Company’s expected future undiscounted fixed treatment code payments from international recurring revenue customers as of September 30, 2022 : Remaining 2022 $ 313 2023 1,193 2024 835 2025 218 2026 4 Total $ 2,563 Remaining performance obligations related to Accounting Standards Codification (“ASC”) 606 , Revenue from Contracts with Customers one Contract liabilities primarily relate to extended warranties where the Company has received payments but has not yet satisfied the related performance obligations. The allocations of the transaction price are based on the price of stand-alone warranty contracts sold in the ordinary course of business. The advance consideration received from customers for the warranty services is a contract liability that is recognized ratably over the warranty period. As of September 30, 2022, the $358 of short-term contract liabilities is presented as deferred revenues and the $225 of long-term contract liabilities is presented within deferred revenues and other liabilities on the condensed consolidated balance sheet. For the three months ended September 30, 2022 and 2021, the Company recognized $152 and $19, respectively, as revenue from amounts classified as contract liabilities (e.g. deferred revenues) as of December 31, 2021 and 2020. For the nine months ended September 30, 2022 and 2021, the Company recognized $790 and $73, respectively, as revenue from amounts classified as contract liabilities (e.g. deferred revenues) as of December 31, 2021 and 2020. With respect to contract acquisition costs, the Company applies the practical expedient and expenses these costs immediately.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2022
Acquisitions [Abstract]
Acquisitions	Note 4 Acquisitions: TheraClear Asset Acquisition In January 2022, the Company acquired certain assets related to the TheraClear Devices from Theravant Corporation (“Theravant”). The TheraClear asset acquisition will allow the Company to further develop, commercialize and market the TheraClear Devices that are used for acne treatment, as well as advance the TheraClear technology into multiple other devices that can be used to treat a range of additional indications. The Company made an upfront cash payment of $500 and issued to Theravant 358,367 shares of common stock with an aggregate value of $500 as of the closing date in connection with the TheraClear asset acquisition. Theravant is eligible to receive up to $3,000 in future earnout payments upon the achievement of certain annual net revenue milestones, up to $20,000 in future royalty payments based upon a percentage of gross profit from future domestic sales ranging from 10-20%, 25% of gross profit from international sales over the subsequent four-year period, and up to $1,000 in future milestone payments upon the achievement of certain development and commercialization related targets. The Company determined this transaction represented an asset acquisition as substantially all of the value was in the TheraClear technology intangible asset as defined by ASC 805, Business Combinations The purchase price was allocated, on a relative fair value basis, to the technology intangible asset and acquired inventories as follows: Consideration: Cash payment $ 500 Common stock issued 500 Transaction costs 131 Contingent consideration 9,122 Total consideration $ 10,253 Assets acquired: Technology intangible asset $ 10,182 Inventories 71 Total assets acquired $ 10,253 The technology intangible asset is being amortized on a straight-line basis over a period of ten years, to be updated for subsequent changes in the contingent consideration that is allocated to its carrying value. The intangible asset was valued using the relief from royalty method. Significant assumptions used in the relief from royalty method include a 14.5% weighted average cost of capital and 15.0% of revenues for the royalty rate. The net book value of acquired inventories approximated its fair value. To calculate the fair value of the earnout using Monte Carlo simulations, Company projections were utilized to develop expected revenues and gross profits based on the risk inherent in the projections using the Geometric-Brownian motion for the earnout periods and related earnout payments. Significant assumptions used in the Geometric-Brownian motion analysis include projected revenues, projected gross profit, risk free rate of return of 1.6%, revenue volatility of 45.0%, and a cost of equity of 10.5%. Due to uncertainties associated with the development of a new product line and the use of estimates and assumptions to determine the fair value of the contingent consideration, the amount ultimately paid in connection with the earnout may differ from the estimated fair value at the acquisition date. A revaluation of the contingent consideration would only be required if there is a significant change to the underlying valuation assumptions. The contingent consideration will be adjusted when the contingency is resolved and the consideration is paid or becomes payable. Any difference between the cash payment and the amount accrued for contingent consideration will result in an adjustment to the technology intangible asset. Contingent consideration expected to be paid within the next year, which consists of $500 paid in October 2022, is classified as current on the condensed consolidated balance sheet. Pharos Asset Acquisition In August 2021, the Company acquired certain assets and liabilities related to the U.S. dermatology Pharos business from Ra Medical Systems, Inc. (“Ra Medical”). Ra Medical’s Pharos excimer laser system holds FDA clearance to treat chronic skin diseases, including psoriasis, vitiligo, atopic dermatitis and leukoderma. The acquisition of these assets and liabilities allows the Company to market its full business solutions to Ra Medical’s existing customer base comprised of 400 dermatology practices offering opportunities to increase its recurring revenue base and a pathway to gain additional placements for the Company’s XTRAC excimer laser system. The purchase price of $3,700 was paid in cash at the time of acquisition. In addition, the Company assumed certain extended warranty service contracts associated with acquired laser system products. Concurrent with the purchase of the net assets, the Company and Ra Medical entered into a services agreement whereby Ra Medical will provide certain transitional services for the Company as it integrates the acquired assets into the Company. The Company determined this transaction represented an asset acquisition as substantially all of the value was in the acquired customer list intangible asset as defined by ASC 805. The purchase price was allocated, on a relative fair basis, to the acquired inventories, customer lists and deferred revenue as follows: Consideration: Cash payment $ 3,700 Transaction costs 57 Total consideration $ 3,757 Assets acquired: Inventories $ 284 Customer lists intangible asset 5,314 Total assets acquired 5,598 Liabilities assumed: Deferred revenues – service contracts 1,841 Total liabilities assumed 1,841 Net assets acquired $ 3,757 The customer lists intangible asset is being amortized on a straight-line basis over a period of 12 years. As the transaction was accounted for as an asset acquisition, the Company allocated consideration paid to the inventories acquired and the deferred revenues assumed with the remaining consideration paid allocated to the customer lists intangible asset, which also equals its estimated fair value. The intangible asset was valued using an excess earnings model. Significant assumptions used in the excess earnings model include estimated customer sales growth, customer attrition, and weighted average cost of capital of 3%, 5% and 17%, respectively.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2022
Inventories [Abstract]
Inventories	Note 5 Inventories: Inventories consist of the following: September 30, 2022 December 31, 2021 Raw materials and work-in-process $ 5,426 $ 3,201 Finished goods 236 288 Total inventories $ 5,662 $ 3,489 Work-in-process is immaterial, given the Company’s typically short manufacturing cycle and therefore, is included with raw materials.

Property and Equipment, net

Property and Equipment, net	9 Months Ended
	Sep. 30, 2022
Property and Equipment, net [Abstract]
Property and Equipment, net	Note 6 Property and Equipment, net: Property and equipment consist of the following: September 30, 2022 December 31, 2021 Lasers placed-in-service $ 27,360 $ 25,949 Equipment, computer hardware and software 293 238 Furniture and fixtures 235 213 Leasehold improvements 80 254 27,968 26,654 Accumulated depreciation and amortization (21,402 ) (19,771 ) Property and equipment, net $ 6,566 $ 6,883 Depreciation and amortization expense was $592 and $575 for the three months ended September 30, 2022 and 2021, respectively. Depreciation and amortization expense was $1,816 and $1,576 for the nine months ended September 30, 2022 and 2021, respectively.

Intangible Assets, net

Intangible Assets, net	9 Months Ended
	Sep. 30, 2022
Intangible Assets, net [Abstract]
Intangible Assets, net	Note 7 Intangible Assets, net: Intangible assets consist of the following as of September 30, 2022: Balance Accumulated Amortization Intangible Assets, net Core technology $ 5,700 $ (4,133 ) $ 1,567 Product technology 12,182 (2,764 ) 9,418 Customer relationships 6,900 (5,003 ) 1,897 Tradenames 1,500 (1,088 ) 412 Pharos customer lists 5,314 (498 ) 4,816 $ 31,596 $ (13,486 ) $ 18,110 Intangible assets consist of the following as of December 31, 2021: Balance Accumulated Amortization Intangible Assets, net Core technology $ 5,700 $ (3,705 ) $ 1,995 Product technology 2,000 (2,000 ) - Customer relationships 6,900 (4,485 ) 2,415 Tradenames 1,500 (975 ) 525 Pharos customer lists 5,314 (166 ) 5,148 $ 21,414 $ (11,331 ) $ 10,083 Amortization expense was $719 and $408 for the three months ended September 30, 2022 and 2021, respectively. Amortization expense was $2,155 and $1,113 for the nine months ended September 30, 2022 and 2021, respectively. Finite-lived intangible assets are tested for impairment when events or changes in circumstances indicate that the carrying value of the asset group may not be recoverable. The Company recognizes an impairment loss when and to the extent that the recoverable amount of an asset group is less than its carrying value. There were no impairment charges for the three and nine months ended September 30, 2022 or 2021. The following table summarizes the estimated future amortization expense for the above intangible assets for the next five years: Remaining 2022 $ 717 2023 2,871 2024 2,871 2025 2,166 2026 1,461

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Sep. 30, 2022
Accrued Expenses and Other Current Liabilities [Abstract]
Accrued Expenses and Other Current Liabilities	Note 8 Accrued Expenses and Other Current Liabilities: Accrued expenses and other current liabilities consist of the following: September 30, 2022 December 31, 2021 Warranty obligations $ 118 $ 59 Compensation and related benefits 1,379 2,052 State sales, use and other taxes 3,742 3,697 Professional fees and other 836 569 Total accrued expenses and other current liabilities $ 6,075 $ 6,377

Long-term Debt

Long-term Debt	9 Months Ended
	Sep. 30, 2022
Long-term Debt [Abstract]
Long-term Debt	Note 9 Long-term Debt: Senior Term Facility On September 30, 2021, the Company entered into a credit and security agreement with MidCap Financial Trust, also acting as the administrative agent, and the lenders identified therein (“Senior Term Facility”). The Senior Term Facility provides for an $8,000 senior term loan that was drawn upon by the Company upon executing the agreement. Borrowings under the Senior Term Facility bear interest at LIBOR (with a LIBOR floor rate of 0.50%) plus 7.50% per year and mature on September 1, 2026, unless terminated earlier. The Company is obligated to make monthly interest-only payments through September 30, 2024. From October 1, 2024 to the date of maturity, the Company will make 24 equal monthly principal payments plus interest, and all borrowings are secured by substantially all of the Company’s assets. The Senior Term Facility was amended on January 10, 2022 to permit the acquisition of TheraClear Devices (Note 4). The Company may voluntarily prepay the outstanding term loan, with such prepayment at least $5,000, at any time upon 30 days’ written notice. Upon prepayment, the Company will be required to pay a prepayment fee equal to (i) 4.00% of the outstanding principal prepaid or required to be prepaid (whichever is greater), if the prepayment is made within 12 months of September 30, 2021, (ii) 3.00% of the outstanding principal prepaid or required to be prepaid (whichever is greater), if the prepayment is made between 12 months and 24 months after September 30, 2021, (iii) 2.00% of the outstanding principal prepaid or required to be prepaid (whichever is greater), if the prepayment is made between 24 months and 36 months after September 30, 2021, or (iv) 1.00% of the outstanding principal prepaid or required to be prepaid (whichever is greater), if the prepayment is made after 36 months after September 30, 2021 and prior to the maturity date. The Senior Term Facility contains certain customary representations and warranties, affirmative covenants and conditions. The Senior Term Facility also contains a number of negative covenants that subject the Company to certain exceptions and waivers and restrictions, as defined in the agreement. In addition, the Senior Term Facility contains a quarterly financial covenant that requires the Company to have a specified minimum amount of net revenue for the trailing 12-month period, with compliance measured on the last day of each fiscal quarter beginning on September 30, 2021. At September 30, 2022, the minimum net revenue threshold was $27,000. The minimum net revenue threshold will increase to $30,000 by December 31, 2023. At September 30, 2022, the Company was in compliance with all financial and nonfinancial covenants within the Senior Term Facility. The Senior Term Facility contains customary indemnification obligations and customary events of default, including, among other things, (i) nonpayment, (ii) breach of warranty, (iii) nonperformance of covenants and obligations, (iv) default on other indebtedness, (v) judgments, (iv) change of control, (vii) bankruptcy and insolvency, (viii) impairment of security, (xi) regulatory matters, (xii) failure to remain a publicly traded company and (xiii) material adverse event. Where an event of default arises from certain bankruptcy events, the commitments shall automatically and immediately terminate and the principal of, and interest then outstanding on, all of the loans shall become immediately due and payable. Subject to certain notice requirements and other conditions, upon the occurrence of other events of default, including the occurrence of a condition having or reasonably likely to have a material adverse effect, commitments may be terminated and the principal of, and interest then outstanding on, all of the loans may become immediately due and payable. On September 30, 2022, no event of default had occurred and the Company believed that events or conditions having a material adverse effect, giving rise to an acceleration of any amounts outstanding under the Senior Term Facility, had not occurred and was remote. In connection with entering into the Senior Term Facility, the Company issued an affiliate of the lender a warrant to purchase 373,626 shares of the Company’s common stock at an initial exercise price of $1.82 per share. The warrants are equity classified and are exercisable at any time on or prior to the tenth anniversary of their issue date. The estimated fair value of the warrants was $585 and determined using the Black-Scholes option pricing model. The key assumptions used in the Black-Scholes option pricing model were (i) an expected term of ten years, (ii) expected volatility of 88.6%, (iii) a risk-free rate of 1.50% and (iv) no estimated dividend yield. In addition, the Company incurred third party costs and lender fees of $133. The proceeds were allocated on a basis that approximates the relative fair value method. The fair value of the warrants and fees incurred were recorded as a debt discount and are being recognized as interest expense over the life of the Senior Term Facility using the effective-interest method. The unamortized debt discount was $565 as of September 30, 2022. The Company recognized interest expense of $244 and $651 during the three and nine months ended September 30, 2022, of which $40 and $116 was related to the amortization of the debt discount for the three and nine months ended September 30, 2022. Future minimum principal payments at September 30, 2022 are as follows: 2024 $ 1,000 2025 4,000 2026 3,000 Total $ 8,000

Stock-based Compensation

Stock-based Compensation	9 Months Ended
	Sep. 30, 2022
Stock-based Compensation [Abstract]
Stock-based Compensation	Note 10 Stock-based Compensation: The Company’s 2016 Omnibus Incentive Stock Plan (“2016 Plan”), as amended, has reserved up to 7,832,651 shares of common stock for future issuance. s of September 30, 2022, there were 3,123,706 shares of common stock remaining available for issuance for awards under the 2016 Plan. The Company measures stock‑based awards at their grant‑date fair value and records compensation expense on a straight‑line basis over the requisite service period of the awards. The Company recorded stock‑based compensation expense of $455 and $320 for the three months ended September 30, 2022 and 2021, respectively, and $1,275 and $1,563 for the nine months ended September 30, 2022 and 2021, respectively, and stock-based compensation was included within general and administrative expenses in the accompanying condensed consolidated statements of operations. Stock Options The following table summarizes stock option activity for the nine months ended September 30, 2022: Number of shares Weighted average exercise price per share Weighted average remaining contractual term (years) Outstanding at January 1, 2022 3,938,613 $ 1.90 Granted 970,000 $ 1.43 Exercised (15,000 ) $ 1.29 Forfeited and expired (348,899 ) $ 2.97 Outstanding at September 30, 2022 4,544,714 $ 1.72 8.3 Exercisable at September 30, 2022 1,771,742 $ 1.88 7.4 Vested and expected to vest 4,544,714 $ 1.72 8.3 The weighted‑average grant date fair value of options granted was $1.07 per share during the nine months ended September 30, 2022. As of September 30, 2022, the total unrecognized compensation expense related to unvested stock option awards was $2,678, which the Company expects to recognize over a weighted‑average period of approximately 2.2 years. There was no aggregate intrinsic value of options outstanding and options exercisable at September 30, 2022. For the nine months ended September 30, 2022, the fair value of each option was estimated on the date of grant using the weighted average assumptions in the table below: Expected volatility 89.6 % Risk‑free interest rate 2.5 % Expected term (in years) 6.1 Expected dividend yield 0.0 % On March 30, 2022, the Company granted 160,000 stock-based options to the Chief Executive Officer. The vesting of these awards is contingent upon meeting one or more financial goals (a performance condition) or a common stock share price (a market condition). The fair value of stock-based awards is determined at the date of grant. Stock-based compensation expense is recorded ratably for market condition awards during the requisite service period and is not reversed, except for forfeitures, at the vesting date regardless of whether the market condition is met. Stock-based compensation expense for performance condition awards is re-evaluated at each reporting period based on the probability of the achievement of the goal. During the nine months ended September 30, 2021, there were 1,557,628 options that were exercised on a cashless basis at $1.12 per share, resulting in the net issuance of 329,076 shares of common stock. On February 28, 2021, in connection with the separation of the Company’s Chief Executive Officer, the Company accelerated the vesting of all unvested options to purchase shares of common stock and extended the period to exercise to August 22, 2021. This acceleration and the extension of the period to vest met the modification criteria for accounting purposes. For these modifications, the Company calculated and recorded additional compensation expense of $173. Restricted Stock Units Restricted stock units have been issued to certain board members. Restricted stock units unvested are summarized in the following table: Number of shares Weighted average grant date fair value Unvested at January 1, 2022 90,540 $ 1.45 Granted 187,464 $ 0.96 Vested (118,543 ) $ 1.37 Unvested at September 30, 2022 159,461 $ 0.93 As of September 30, 2022, the total unrecognized compensation expense related to unvested restricted stock units was $111, which the Company expects to recognize over a weighted‑average period of 0.75 years.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Taxes [Abstract]
Income Taxes	Note 11 Income Taxes: The Company accounts for income taxes using the asset and liability method. The provision for income taxes includes federal, state and local income taxes currently payable and deferred taxes resulting from temporary differences between the financial statement and tax bases of assets and liabilities. Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. No income tax expense was incurred for the three and nine months ended September 30, 2022. Income tax expense of $4 and $12 for the three and nine months ended September 30, 2021, respectively, was comprised primarily of changes in deferred tax liability related to goodwill. Goodwill is an amortizing asset according to tax regulations. The Company has experienced certain ownership changes, which under the provisions of Section 382 of the Internal Revenue Code of 1986, as amended, result in annual limitations on the Company’s ability to utilize its net operating losses in the future. The February 2014, July 2014, June 2015 and May 2018 equity raises by the Company will limit the annual use of these net operating loss carryforwards. Although the Company has not performed a Section 382 study, any limitation of its pre-change net operating loss carryforwards that would result in a reduction of its deferred tax asset would also have an equal and offsetting adjustment to the valuation allowance. On August 16, 2022, the U.S. enacted the Inflation Reduction Act of 2022 (“IRA”). The IRA contains certain tax measures, including a corporate alternative minimum tax of 15% on some large corporations and an excise tax of 1% on corporate stock repurchases. The Company is currently evaluating the various provisions of the IRA and does not anticipate a material impact on its condensed consolidated financial statements.

Business Segments

Business Segments	9 Months Ended
	Sep. 30, 2022
Business Segments [Abstract]
Business Segments	Note 12 Business Segments: The Company has organized its business into two operating segments to better align its organization based upon the Company’s management structure, products and services offered, markets served and types of customers, as follows. The Dermatology Recurring Procedures segment derives its revenues from the usage of its equipment by dermatologists to perform XTRAC procedures. The Dermatology Procedures Equipment segment generates revenues from the sale of equipment, such as lasers and lamp products. Management reviews financial information presented on an operating segment basis for the purposes of making certain operating decisions and assessing financial performance. Unallocated operating expenses include costs that are not specific to a particular segment but are general to the group; included are expenses incurred for administrative and accounting staff, general liability and other insurance, professional fees and other similar corporate expenses. Interest and other financing income (expense) are also not allocated to the operating segments. The following tables reflect results of operations from the Company’s business segments for the periods indicated below: Three Months Ended September 30, 2022 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Revenues, net $ 5,847 $ 3,566 $ 9,413 Costs of revenues 2,057 1,557 3,614 Gross profit 3,790 2,009 5,799 Gross profit % 64.8 % 56.3 % 61.6 % Allocated operating expenses: Engineering and product development 139 77 216 Selling and marketing 3,296 458 3,754 Unallocated operating expenses - - 2,615 3,435 535 6,585 Income (loss) from operations 355 1,474 (786 ) Interest expense - - (244 ) Interest income - - 35 Income (loss) before income taxes $ 355 $ 1,474 $ (995 ) Nine Months Ended September 30, 2022 Dermatology Recurring Dermatology Procedures Equipment TOTAL Revenues, net $ 16,496 $ 9,063 $ 25,559 Costs of revenues 6,387 4,252 10,639 Gross profit 10,109 4,811 14,920 Gross profit % 61.3 % 53.1 % 58.4 % Allocated operating expenses: Engineering and product development 398 190 588 Selling and marketing 10,225 1,291 11,516 Unallocated operating expenses - - 7,599 10,623 1,481 19,703 (Loss) income from operations (514 ) 3,330 (4,783 ) Interest expense - - (651 ) Interest income - - 45 (Loss) income before income taxes $ (514 ) $ 3,330 $ (5,389 ) Three Months Ended September 30, 2021 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Revenues, net $ 5,710 $ 2,001 $ 7,711 Costs of revenues 1,512 823 2,335 Gross profit 4,198 1,178 5,376 Gross profit % 73.5 % 58.9 % 69.7 % Allocated operating expenses: Engineering and product development 333 38 371 Selling and marketing 3,094 201 3,295 Unallocated operating expenses - - 2,175 3,427 239 5,841 Income (loss) from operations 771 939 (465 ) Interest expense - - (53 ) Interest income - - 1 Income (loss) before income taxes $ 771 $ 939 $ (517 ) Nine Months Ended September 30, 2021 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Revenues, net $ 15,841 $ 5,079 $ 20,920 Costs of revenues 4,648 2,422 7,070 Gross profit 11,193 2,657 13,850 Gross profit % 70.7 % 52.3 % 66.2 % Allocated operating expenses: Engineering and product development 1,013 145 1,158 Selling and marketing 8,805 582 9,387 Unallocated operating expenses - - 7,085 9,818 727 17,630 Income (loss) from operations 1,375 1,930 (3,780 ) Gain on debt extinguishment - - 2,028 Interest expense - - (109 ) Interest income - - 16 Income (loss) before income taxes $ 1,375 $ 1,930 $ (1,845 ) The following tables present the Company’s revenue disaggregated by geographical region for the three and nine months ended September 30, 2022 Three Months Ended September 30, 2022 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Domestic $ 5,527 $ 572 $ 6,099 Foreign 320 2,994 3,314 Total $ 5,847 $ 3,566 $ 9,413 Nine Months Ended September 30, 2022 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Domestic $ 15,393 $ 1,814 $ 17,207 Foreign 1,103 7,249 8,352 Total $ 16,496 $ 9,063 $ 25,559 Three Months Ended September 30, 2021 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Domestic $ 5,370 $ 519 $ 5,889 Foreign 340 1,482 1,822 Total $ 5,710 $ 2,001 $ 7,711 Nine Months Ended September 30, 2021 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Domestic $ 14,923 $ 1,113 $ 16,036 Foreign 918 3,966 4,884 Total $ 15,841 $ 5,079 $ 20,920 The assets acquired from Theravant in January 2022 (see Note 4) will be primarily attributed to the dermatology recurring procedures business segment, resulting in a material increase in total assets for that segment at September 30, 2022 as compared to the 2021 Form 10-K.

Significant Customer Concentrat

Significant Customer Concentrations	9 Months Ended
	Sep. 30, 2022
Significant Customer Concentrations [Abstract]
Significant Customer Concentrations	Note 13 Significant Customer Concentrations: For the three months ended September 30, 2022 revenues from sales to two of the Company’s distributors were $2,280, or 24.2%, . revenues. For the nine months ended September 30, 2022 and 2021, revenues from sales to two and one of the Company’s distributors were $6,053, or 23.7%, and $2,220, or 10.6%, respectively, No customer represented more than 10% of total accounts receivable as of September 30, 2022 or December 31, 2021.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 14 Commitments and Contingencies: Leases The Company recognizes right-of-use assets (“ROU assets”) and operating lease liabilities when it obtains the right to control an asset under a leasing arrangement with an initial term greater than 12 months. The Company adopted the short-term accounting election for leases with a duration of less than one year. The Company leases its facilities and certain IT and office equipment under non-cancellable operating leases. All of the Company’s leasing arrangements are classified as operating leases with remaining lease terms ranging from one Operating lease costs were $86 and $108 for the three months ended September 30, 2022 and 2021, respectively. Operating lease costs were $298 and $331 for the nine months ended September 30, 2022 and 2021, respectively. Cash paid for amounts included in the measurement of operating lease liabilities was $93 and $113 for the three months ended September 30, 2022 and 2021, respectively. Cash paid for amounts included in the measurement of operating lease liabilities was $320 and $344 for the nine months ended September 30, 2022 and 2021, respectively. As of September 30, 2022, the weighted average incremental borrowing rate was 8.91% and the weighted average remaining lease term was 3.0 years. The following table summarizes the Company’s operating lease maturities as of September 30, 2022: Amount Remaining 2022 $ 98 2023 369 2024 328 2025 146 2026 76 Total remaining lease payments 1,017 Less: imputed interest (97 ) Total lease liabilities $ 920 Accrued State Sales and Use Tax The Company records state sales tax collected and remitted for its customers on dermatology procedures equipment sales on a net basis, excluded from revenue. The Company’s sales tax expense that is not presently being collected and remitted for the recurring revenue business is recorded in general and administrative expenses within the condensed consolidated statements of operations. The Company believes its state sales and use tax accruals have been properly recognized such that, if the Company’s arrangements with customers are deemed more likely than not that the Company would not be exempt from sales tax in a particular state, the basis for measurement of the state sales and use tax is calculated in accordance with ASC 405, Liabilities In the ordinary course of business, the Company is, from time to time, subject to audits performed by state taxing authorities. These actions and proceedings are generally based on the position that the arrangements entered into by the Company are subject to sales and use tax rather than exempt from tax under applicable law. Several states have assessed the Company an aggregate of $2,375 including penalties and interest for the period from March 2014 through April 2020. An administrative state judge in the State of New York issued an opinion in January 2021 finding in favor of the Company that the sale of XTRAC treatment codes was not taxable as sales tax with respect to that state’s first assessment. This ruling covers $1,484 of the total $2,375 of assessments. The relevant taxing authority filed an appeal of the administrative law judge’s finding and, following the submission of legal briefs by both sides and oral argument held in January 2022, on May 6, 2022, the Company received a written decision from the State of New York Tax Appeals Tribunal (“Tribunal”) overturning the favorable sales tax determination of the administrative law judge. The Company filed an appeal of the Tribunal’s decision, and posted the required appellate bond requiring posting cash collateral, with the New York State Appellate Division, and is awaiting for the appellate court to set a briefing and oral argument schedule. The Company is also in another jurisdiction’s administrative process of appeal with respect to the remaining $891 of assessments, and the timing of the process has been impacted by the COVID-19 pandemic. If there is a determination that the true object of the Company’s recurring revenue model is not exempt from sales taxes and is not a prescription medicine, or the Company does not have other defenses where the Company prevails, the Company may be subject to sales taxes in those particular states for previous years and in the future, plus potential interest and penalties. The precise scope, timing and time periods at issue, as well as the final outcomes of the investigations and judicial proceedings, remain uncertain. Accordingly, the Company’s estimate may change from time to time, and actual losses could vary. Milestone Payments In January 2022, the Company entered into a Development Agreement (the “Development Agreement”) with Theravant Corporation (“Theravant”). Under the Development Agreement, the Company will reimburse Theravant for costs incurred in further developing certain TheraClear technology and other healthcare products and methods for the medical aesthetic marketplace. In connection with the development of three devices, Theravant is eligible to receive $500 upon FDA clearance for each device and $500 upon achievement of certain net revenue targets for each device, aggregating to $3,000 of potential future milestone payments under the Development Agreement. The Development Agreement has a three-year term, unless terminated sooner by either party, and is being accounted for separately from the TheraClear asset acquisition discussed in Note 4. Legal Matters In the ordinary course of business, the Company is routinely a defendant in or party to pending and threatened legal actions and proceedings, including actions brought on behalf of various classes of claimants. These actions and proceedings are generally based on alleged violations of employment, contract and other laws. In some of these actions and proceedings, claims for substantial monetary damages are asserted against the Company. In the ordinary course of business, the Company is also subject to regulatory and governmental examinations, information gathering requests, inquiries, investigations, and threatened legal actions and proceedings. In connection with formal and informal inquiries by federal, state, local and foreign agencies, the Company receives numerous requests, subpoenas and orders for documents, testimony and information in connection with various aspects of its activities. On April 1, 2022, a proposed representative class action under California’s Private Attorneys General Act (“PAGA”) was filed in Superior Court of California, County of San Diego against the Company and an employment agency (“Co-Defendant”) which provided the Company with temporary employees. The complaint alleges various violations of the California Labor Code, including California’s wage and hour laws, relating to current and former non-exempt employees of the Company. The complaint seeks class status and payments for allegedly unpaid compensation and attorney’s fees. In a related matter, the attorneys in this matter and the proposed class representative, in a letter dated March 12, 2022, to the California Labor & Workforce Development Agency made nearly identical claims seeking the right to pursue a PAGA action against the Company and the employment agency. On or about May 16, 2022, the plaintiff filed a First Amended Complaint adding a PAGA claim to the action. On or about June 2, 2022, the plaintiff filed an Application to Dismiss Class and Individual Claim without prejudice, in an attempt to pursue a PAGA only complaint. On or about June 30, 2022, the parties entered into a stipulation to allow the plaintiff to file a Second Amended Complaint to clarify the PAGA claim and to stay the pending action to allow an attempt at resolution at a mediation scheduled for February 23, 2023. Litigation, including discovery matters, has been stayed pending the outcome of the mediation. No amount has been accrued for this matter as of September 30, 2022, as the likelihood of a loss has not been deemed probable nor is the amount of any loss estimable.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 15 Subsequent Events: On October 26, 2022, the Company received written notification (the “Notice”) from The NASDAQ Stock Market (“NASDAQ”) that the closing bid price of its common stock had been below the minimum $1.00 per share for the previous 30 consecutive business days and that the Company, therefore, is not in compliance with the requirements for continued listing on the NASDAQ Capital Market. The Notice provides the Company with an initial period of 180 calendar days, or until April 24, 2023, to regain compliance with the listing rules. The Company will regain compliance if the closing bid price of its common stock is $1.00 per share or higher for a minimum period of ten consecutive business days during this compliance period.

The Company (Policies)

The Company (Policies)	9 Months Ended
	Sep. 30, 2022
The Company [Abstract]
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and Photomedex India Private Limited, its wholly-owned, inactive subsidiary in India. All significant intercompany balances and transactions have been eliminated in consolidation.
Unaudited Interim Condensed Consolidated Financial Statements	Unaudited Interim Condensed Consolidated Financial Statements The accompanying unaudited interim condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) for interim financial reporting. These condensed consolidated statements are unaudited and, in the opinion of management, include all adjustments (consisting of normal recurring adjustments and accruals) necessary to fairly present the results of the interim periods. The condensed consolidated balance sheet at December 31, 2021 has been derived from the audited consolidated financial statements at that date. Operating results and cash flows for the three and nine months ended September 30, 2022 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2022 or any other future period. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been omitted in accordance with the rules and regulations for interim reporting of the SEC. These interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (the “2021 Form 10-K”), and other forms filed with the SEC from time to time. Dollar amounts included herein are in thousands, except share and per share data and number of lasers.
Reclassifications	Reclassifications Certain reclassifications from the prior year presentation have been made to conform to the current year presentation. These reclassifications did not have a material impact on the Company’s condensed consolidated financial position, results of operations, or cash flows.
Significant Accounting Policies	Significant Accounting Policies The significant accounting policies used in preparation of these condensed consolidated financial statements are disclosed in the Company’s 2021 Form 10-K, and there have been no changes to the Company’s significant accounting policies during the nine months ended September 30, 2022.
Use of Estimates	Use of Estimates The preparation of the co ndensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect amounts reported of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting periods. Actual results could differ from those estimates and be based on events different from those assumptions. As of September
Restricted Cash	Restricted Cash As discussed more fully in Note 14, an administrative state judge in the State of New York issued an opinion in January 2021 finding in favor of the Company that the sale of XTRAC treatment codes was not taxable as sales tax with respect to that state’s first assessment. The relevant taxing authority filed an appeal of the administrative law judge’s finding and, following the submission of legal briefs by both sides and oral argument held in January 2022, on May 6, 2022, the Company received a written decision from the State of New York Tax Appeals Tribunal (“Tribunal”) overturning the favorable sales tax determination of the administrative law judge. The Company filed an appeal of the Tribunal’s decision, and posted the required appellate bond requiring the posting of cash collateral, with the New York State Appellate Division, and is awaiting for the appellate court to set a briefing and oral argument schedule. The cash collateral is recorded as restricted cash on the condensed consolidated balance sheet . As of September 30, 2022, the Company had a restricted cash balance of $1,361.
Fair Value Measurements	Fair Value Measurements The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy that requires the use of observable inputs and minimizes the use of unobservable inputs. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: • Level 1 – quoted market prices in active markets for identical assets or liabilities. • Level 2 – observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3 – inputs that are generally unobservable and typically reflect the Company’s estimate of assumptions that market participants would use in pricing the asset or liability. The fair values of cash and cash equivalents and restricted cash are based on their respective demand values, which are equal to the carrying values. The carrying values of all short-term monetary assets and liabilities are estimated to approximate their fair values due to the short-term nature of these instruments. As of September 30, 2022 and December 31, 2021, the carrying value of the Company’s long-term debt approximated its fair value due to its variable interest rate.
Net Loss Per Share	Net Loss Per Share Basic net loss per share of common stock is computed by dividing net loss attributable to common stockholders by the weighted-average number of shares of common stock outstanding during each period. Diluted loss per share of common stock includes the effect, if any, from the potential exercise or conversion of securities such as unvested restricted stock awards, stock options and warrants for common stock which would result in the issuance of incremental shares of common stock. For diluted net loss per share, the weighted-average number of shares of common stock is the same as for basic net loss per share due to the fact that when a net loss exists, dilutive securities are not included in the calculation as the impact is anti-dilutive. The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding as of September 30, 2022 and 2021, as they would be anti-dilutive: September 30, 2022 2021 Restricted stock units 278,004 144,497 Stock options 4,544,714 3,963,889 Common stock warrants 373,626 373,626 Total 5,196,344 4,482,012
Accounting Pronouncements Recently Adopted and Not Yet Adopted	Accounting Pronouncements Recently Adopted In May 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2021-04, Earnings per Share (Topic 260), Debt – Modifications and Extinguishments (Subtopic 470-50), Compensation – Stock Compensation (Topic 718), and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges or Freestanding Equity-Classified Written Call Options. Recent Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASU - Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , as amended subsequently by ASUs - - - - - and - The guidance in the ASUs requires that credit losses be reported using an expected losses model rather than the incurred losses model that is currently used. The standard also establishes additional disclosures related to credit risks. This standard is effective for fiscal years beginning after December and early adoption is permitted. The Company does not believe this will have a material effect on its condensed consolidated financial statements. In March 2020, the FASB issued ASU - Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting and in January the FASB issued ASU - Reference Rate Reform (Topic 848): Scope . These pronouncements provide temporary optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates. The transition period for adopting these ASUs is March through December The Company continues to evaluate the temporary expedients and options available under this guidance and the effects of these pronouncements and, as the Company does not have any hedging activities, does not believe this will have a material effect on its condensed consolidated financial statements. In August 2020, the FASB issued ASU - Debt with Conversion and Other Options (Subtopic 470-20) and Derivative and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s own Equity . The pronouncement simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. Specifically, the ASU simplifies accounting for convertible instruments by removing major separation models required under current U.S. GAAP. In addition, the ASU removes certain settlement conditions that are required for equity contracts to qualify for it and simplifies the diluted earnings per share (EPS) calculations in certain areas. The guidance is effective beginning after December and early adoption is permitted. The Company does not currently engage in contracts covered by this guidance and does not believe it will have a material effect on the Company’s condensed consolidated financial statements, but it could in the future.

The Company (Tables)

The Company (Tables)	9 Months Ended
	Sep. 30, 2022
The Company [Abstract]
Antidilutive Securities Excluded from Computation of Net Loss Per Share	The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding as of September 30, 2022 and 2021, as they would be anti-dilutive: September 30, 2022 2021 Restricted stock units 278,004 144,497 Stock options 4,544,714 3,963,889 Common stock warrants 373,626 373,626 Total 5,196,344 4,482,012

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue Recognition [Abstract]
Future Undiscounted Fixed Treatment Code Payments from International Recurring Revenue Customers	The following table summarizes the Company’s expected future undiscounted fixed treatment code payments from international recurring revenue customers as of September 30, 2022 : Remaining 2022 $ 313 2023 1,193 2024 835 2025 218 2026 4 Total $ 2,563

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2022
TheraClear Corporation [Member]
Asset Acquisition [Line Items]
Purchase Price Allocation	The purchase price was allocated, on a relative fair value basis, to the technology intangible asset and acquired inventories as follows: Consideration: Cash payment $ 500 Common stock issued 500 Transaction costs 131 Contingent consideration 9,122 Total consideration $ 10,253 Assets acquired: Technology intangible asset $ 10,182 Inventories 71 Total assets acquired $ 10,253
RA Medical Systems, Inc. [Member]
Asset Acquisition [Line Items]
Purchase Price Allocation	The purchase price was allocated, on a relative fair basis, to the acquired inventories, customer lists and deferred revenue as follows: Consideration: Cash payment $ 3,700 Transaction costs 57 Total consideration $ 3,757 Assets acquired: Inventories $ 284 Customer lists intangible asset 5,314 Total assets acquired 5,598 Liabilities assumed: Deferred revenues – service contracts 1,841 Total liabilities assumed 1,841 Net assets acquired $ 3,757

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2022
Inventories [Abstract]
Inventories	Inventories consist of the following: September 30, 2022 December 31, 2021 Raw materials and work-in-process $ 5,426 $ 3,201 Finished goods 236 288 Total inventories $ 5,662 $ 3,489

Property and Equipment, net (Ta

Property and Equipment, net (Tables)	9 Months Ended
	Sep. 30, 2022
Property and Equipment, net [Abstract]
Components of Property and Equipment	Property and equipment consist of the following: September 30, 2022 December 31, 2021 Lasers placed-in-service $ 27,360 $ 25,949 Equipment, computer hardware and software 293 238 Furniture and fixtures 235 213 Leasehold improvements 80 254 27,968 26,654 Accumulated depreciation and amortization (21,402 ) (19,771 ) Property and equipment, net $ 6,566 $ 6,883

Intangible Assets, net (Tables)

Intangible Assets, net (Tables)	9 Months Ended
	Sep. 30, 2022
Intangible Assets, net [Abstract]
Components of Intangible Assets	Intangible assets consist of the following as of September 30, 2022: Balance Accumulated Amortization Intangible Assets, net Core technology $ 5,700 $ (4,133 ) $ 1,567 Product technology 12,182 (2,764 ) 9,418 Customer relationships 6,900 (5,003 ) 1,897 Tradenames 1,500 (1,088 ) 412 Pharos customer lists 5,314 (498 ) 4,816 $ 31,596 $ (13,486 ) $ 18,110 Intangible assets consist of the following as of December 31, 2021: Balance Accumulated Amortization Intangible Assets, net Core technology $ 5,700 $ (3,705 ) $ 1,995 Product technology 2,000 (2,000 ) - Customer relationships 6,900 (4,485 ) 2,415 Tradenames 1,500 (975 ) 525 Pharos customer lists 5,314 (166 ) 5,148 $ 21,414 $ (11,331 ) $ 10,083
Estimated Future Amortization Expense for Intangible Assets	The following table summarizes the estimated future amortization expense for the above intangible assets for the next five years: Remaining 2022 $ 717 2023 2,871 2024 2,871 2025 2,166 2026 1,461

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2022
Accrued Expenses and Other Current Liabilities [Abstract]
Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consist of the following: September 30, 2022 December 31, 2021 Warranty obligations $ 118 $ 59 Compensation and related benefits 1,379 2,052 State sales, use and other taxes 3,742 3,697 Professional fees and other 836 569 Total accrued expenses and other current liabilities $ 6,075 $ 6,377

Long-term Debt (Tables)

Long-term Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Long-term Debt [Abstract]
Future Minimum Principal Payments	Future minimum principal payments at September 30, 2022 are as follows: 2024 $ 1,000 2025 4,000 2026 3,000 Total $ 8,000

Stock-based Compensation (Table

Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Stock-based Compensation [Abstract]
Stock Option Activity	The following table summarizes stock option activity for the nine months ended September 30, 2022: Number of shares Weighted average exercise price per share Weighted average remaining contractual term (years) Outstanding at January 1, 2022 3,938,613 $ 1.90 Granted 970,000 $ 1.43 Exercised (15,000 ) $ 1.29 Forfeited and expired (348,899 ) $ 2.97 Outstanding at September 30, 2022 4,544,714 $ 1.72 8.3 Exercisable at September 30, 2022 1,771,742 $ 1.88 7.4 Vested and expected to vest 4,544,714 $ 1.72 8.3
Weighted Average Assumption Used for Grant Date Fair Value of Option Grants	For the nine months ended September 30, 2022, the fair value of each option was estimated on the date of grant using the weighted average assumptions in the table below: Expected volatility 89.6 % Risk‑free interest rate 2.5 % Expected term (in years) 6.1 Expected dividend yield 0.0 %
Summary of Restricted Stock Unit Unvested	Restricted stock units have been issued to certain board members. Restricted stock units unvested are summarized in the following table: Number of shares Weighted average grant date fair value Unvested at January 1, 2022 90,540 $ 1.45 Granted 187,464 $ 0.96 Vested (118,543 ) $ 1.37 Unvested at September 30, 2022 159,461 $ 0.93

Business Segments (Tables)

Business Segments (Tables)	9 Months Ended
	Sep. 30, 2022
Business Segments [Abstract]
Segment Reporting Information by Segment	The following tables reflect results of operations from the Company’s business segments for the periods indicated below: Three Months Ended September 30, 2022 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Revenues, net $ 5,847 $ 3,566 $ 9,413 Costs of revenues 2,057 1,557 3,614 Gross profit 3,790 2,009 5,799 Gross profit % 64.8 % 56.3 % 61.6 % Allocated operating expenses: Engineering and product development 139 77 216 Selling and marketing 3,296 458 3,754 Unallocated operating expenses - - 2,615 3,435 535 6,585 Income (loss) from operations 355 1,474 (786 ) Interest expense - - (244 ) Interest income - - 35 Income (loss) before income taxes $ 355 $ 1,474 $ (995 ) Nine Months Ended September 30, 2022 Dermatology Recurring Dermatology Procedures Equipment TOTAL Revenues, net $ 16,496 $ 9,063 $ 25,559 Costs of revenues 6,387 4,252 10,639 Gross profit 10,109 4,811 14,920 Gross profit % 61.3 % 53.1 % 58.4 % Allocated operating expenses: Engineering and product development 398 190 588 Selling and marketing 10,225 1,291 11,516 Unallocated operating expenses - - 7,599 10,623 1,481 19,703 (Loss) income from operations (514 ) 3,330 (4,783 ) Interest expense - - (651 ) Interest income - - 45 (Loss) income before income taxes $ (514 ) $ 3,330 $ (5,389 ) Three Months Ended September 30, 2021 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Revenues, net $ 5,710 $ 2,001 $ 7,711 Costs of revenues 1,512 823 2,335 Gross profit 4,198 1,178 5,376 Gross profit % 73.5 % 58.9 % 69.7 % Allocated operating expenses: Engineering and product development 333 38 371 Selling and marketing 3,094 201 3,295 Unallocated operating expenses - - 2,175 3,427 239 5,841 Income (loss) from operations 771 939 (465 ) Interest expense - - (53 ) Interest income - - 1 Income (loss) before income taxes $ 771 $ 939 $ (517 ) Nine Months Ended September 30, 2021 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Revenues, net $ 15,841 $ 5,079 $ 20,920 Costs of revenues 4,648 2,422 7,070 Gross profit 11,193 2,657 13,850 Gross profit % 70.7 % 52.3 % 66.2 % Allocated operating expenses: Engineering and product development 1,013 145 1,158 Selling and marketing 8,805 582 9,387 Unallocated operating expenses - - 7,085 9,818 727 17,630 Income (loss) from operations 1,375 1,930 (3,780 ) Gain on debt extinguishment - - 2,028 Interest expense - - (109 ) Interest income - - 16 Income (loss) before income taxes $ 1,375 $ 1,930 $ (1,845 )
Disaggregation of Revenue by Geographical Region	The following tables present the Company’s revenue disaggregated by geographical region for the three and nine months ended September 30, 2022 Three Months Ended September 30, 2022 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Domestic $ 5,527 $ 572 $ 6,099 Foreign 320 2,994 3,314 Total $ 5,847 $ 3,566 $ 9,413 Nine Months Ended September 30, 2022 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Domestic $ 15,393 $ 1,814 $ 17,207 Foreign 1,103 7,249 8,352 Total $ 16,496 $ 9,063 $ 25,559 Three Months Ended September 30, 2021 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Domestic $ 5,370 $ 519 $ 5,889 Foreign 340 1,482 1,822 Total $ 5,710 $ 2,001 $ 7,711 Nine Months Ended September 30, 2021 Dermatology Recurring Procedures Dermatology Procedures Equipment TOTAL Domestic $ 14,923 $ 1,113 $ 16,036 Foreign 918 3,966 4,884 Total $ 15,841 $ 5,079 $ 20,920

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies [Abstract]
Operating Lease Maturities	The following table summarizes the Company’s operating lease maturities as of September 30, 2022: Amount Remaining 2022 $ 98 2023 369 2024 328 2025 146 2026 76 Total remaining lease payments 1,017 Less: imputed interest (97 ) Total lease liabilities $ 920

The Company, Background (Detail

The Company, Background (Details) - XTRAC [Member]	9 Months Ended
	Sep. 30, 2022 Systems
United States [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Number of systems placed in dermatologists offices	899
International [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Number of systems placed in dermatologists offices	39

The Company, Restricted Cash (D

The Company, Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Restricted Cash [Abstract]
Restricted cash	$ 1,361	$ 0	$ 0

The Company, Net Loss Per Share

The Company, Net Loss Per Share (Details) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Net Loss Per Share [Abstract]
Potential common stock equivalents (in shares)	5,196,344	4,482,012
Restricted Stock Units [Member]
Net Loss Per Share [Abstract]
Potential common stock equivalents (in shares)	278,004	144,497
Stock Options [Member]
Net Loss Per Share [Abstract]
Potential common stock equivalents (in shares)	4,544,714	3,963,889
Common Stock Warrants [Member]
Net Loss Per Share [Abstract]
Potential common stock equivalents (in shares)	373,626	373,626

Liquidity (Details)

Liquidity (Details) $ in Thousands	1 Months Ended
	Oct. 31, 2021 USD ($)
At-the-Market Equity Offering [Member] | Maximum [Member]
Equity Distribution Agreement [Abstract]
Amount of common stock the Company may sell under equity distribution agreement	$ 11,000

Revenue Recognition, Summary (D

Revenue Recognition, Summary (Details)	9 Months Ended
	Sep. 30, 2022
Treatment Equipment [Abstract]
Lease term	36 months
Minimum [Member]
Treatment Equipment [Abstract]
Notice period to cancel contract agreement	30 days
Maximum [Member]
Treatment Equipment [Abstract]
Notice period to cancel contract agreement	60 days
South Korea [Member]
Treatment Equipment [Abstract]
Lease term	48 months

Revenue Recognition, Future Und

Revenue Recognition, Future Undiscounted Fixed Payments from International Recurring Revenue Customers (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 583
International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	2,563
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-10-01
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 358
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-10-01 | International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 313
Expected timing of satisfaction period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01 | International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 1,193
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 | International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 835
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 | International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 218
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | International [Member]
Remaining Performance Obligation [Abstract]
Future undiscounted fixed payments from international recurring revenue customers	$ 4
Expected timing of satisfaction period	1 year

Revenue Recognition, Remaining

Revenue Recognition, Remaining Performance Obligation (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Remaining Performance Obligation [Abstract]
Remaining performance obligations	$ 583
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-10-01
Remaining Performance Obligation [Abstract]
Remaining performance obligations	$ 358
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01 | Minimum [Member]
Remaining Performance Obligation [Abstract]
Expected timing of satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01 | Maximum [Member]
Remaining Performance Obligation [Abstract]
Expected timing of satisfaction period	3 years

Revenue Recognition, Contract L

Revenue Recognition, Contract Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Contract with Customer, Liability [Abstract]
Short-term contract liabilities	$ 358		$ 358
Long-term contract liabilities	225		225
Change in Contract with Customer, Liability [Abstract]
Contract liabilities recognized as revenue	$ 152	$ 19	$ 790	$ 73

Acquisitions, TheraClear Asset

Acquisitions, TheraClear Asset Acquisition (Details) - USD ($) $ in Thousands	1 Months Ended		9 Months Ended
	Oct. 31, 2022	Jan. 31, 2022	Sep. 30, 2022
Maximum [Member]
Acquisition of Assets and Liabilities [Abstract]
Future earnout milestone payments		$ 500
Future milestone payments		3,000
Maximum [Member] | Domestic [Member]
Acquisition of Assets and Liabilities [Abstract]
Future royalty payments		$ 500
TheraClear Corporation [Member]
Acquisition of Assets and Liabilities [Abstract]
Number of shares issued in connection with asset acquisition (in shares)		358,367
Consideration [Abstract]
Cash payment		$ 500
Common stock issued		500
Transaction costs		131
Contingent consideration		9,122
Total consideration		10,253
Assets acquired [Abstract]
Inventories		71
Total assets acquired		$ 10,253
Weighted average cost of capital		14.50%
Revenues for the royalty rate		15%
Risk free rate of return		1.60%
Revenue volatility		45%
Cost of equity		10.50%
TheraClear Corporation [Member] | Subsequent Event [Member]
Consideration [Abstract]
Contingent consideration	$ 500
TheraClear Corporation [Member] | Technology [Member]
Assets acquired [Abstract]
Intangible asset		$ 10,182
Amortization period of intangible assets			10 years
TheraClear Corporation [Member] | Foreign [Member]
Acquisition of Assets and Liabilities [Abstract]
Percentage of gross profit for future royalty payments for subsequent period		25%
Subsequent period of gross profit for future royalty payments			4 years
TheraClear Corporation [Member] | Minimum [Member] | Domestic [Member]
Acquisition of Assets and Liabilities [Abstract]
Percentage of gross profit for future royalty payments for subsequent period		10%
TheraClear Corporation [Member] | Maximum [Member]
Acquisition of Assets and Liabilities [Abstract]
Future earnout milestone payments		$ 3,000
Future milestone payments		1,000
TheraClear Corporation [Member] | Maximum [Member] | Domestic [Member]
Acquisition of Assets and Liabilities [Abstract]
Future royalty payments		$ 20,000
Percentage of gross profit for future royalty payments for subsequent period		20%

Acquisitions, Pharos Asset Acqu

Acquisitions, Pharos Asset Acquisition (Details) - RA Medical Systems, Inc. [Member] $ in Thousands	1 Months Ended	9 Months Ended
	Aug. 31, 2021 USD ($) Practice	Sep. 30, 2022
Acquisition of Assets and Liabilities [Abstract]
Number of dermatology practices | Practice	400
Consideration [Abstract]
Cash payment	$ 3,700
Transaction costs	57
Total consideration	3,757
Assets acquired [Abstract]
Inventories	284
Total assets acquired	5,598
Liabilities assumed [Abstract]
Deferred revenues - service contracts	1,841
Total liabilities assumed	1,841
Net assets acquired	$ 3,757
Estimated customer sales growth	3%
Customer attrition	5%
Weighted average cost of capital	17%
Customer Lists Intangible Asset [Member]
Assets acquired [Abstract]
Intangible asset	$ 5,314
Liabilities assumed [Abstract]
Amortization period of intangible assets		12 years

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule of inventory [Abstract]
Raw materials and work-in-process	$ 5,426	$ 3,201
Finished goods	236	288
Total inventories	$ 5,662	$ 3,489

Property and Equipment, net (De

Property and Equipment, net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 27,968		$ 27,968		$ 26,654
Accumulated depreciation and amortization	(21,402)		(21,402)		(19,771)
Property and equipment, net	6,566		6,566		6,883
Depreciation and amortization expense	592	$ 575	1,816	$ 1,576
Lasers Placed-In-Service [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	27,360		27,360		25,949
Equipment, Computer Hardware and Software [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	293		293		238
Furniture and Fixtures [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	235		235		213
Leasehold Improvements [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 80		$ 80		$ 254

Intangible Assets, net (Details

Intangible Assets, net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Finite-Lived Intangible Assets, Net [Abstract]
Balance	$ 31,596		$ 31,596		$ 21,414
Accumulated amortization	(13,486)		(13,486)		(11,331)
Intangible assets, net	18,110		18,110		10,083
Amortization expense of intangible assets	719	$ 408	2,155	$ 1,113
Impairment of intangible assets	0	$ 0	0	$ 0
Core Technology [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	5,700		5,700		5,700
Accumulated amortization	(4,133)		(4,133)		(3,705)
Intangible assets, net	1,567		1,567		1,995
Product Technology [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	12,182		12,182		2,000
Accumulated amortization	(2,764)		(2,764)		(2,000)
Intangible assets, net	9,418		9,418		0
Customer Relationships [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	6,900		6,900		6,900
Accumulated amortization	(5,003)		(5,003)		(4,485)
Intangible assets, net	1,897		1,897		2,415
Tradenames [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	1,500		1,500		1,500
Accumulated amortization	(1,088)		(1,088)		(975)
Intangible assets, net	412		412		525
Pharos Customer Lists [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Balance	5,314		5,314		5,314
Accumulated amortization	(498)		(498)		(166)
Intangible assets, net	$ 4,816		$ 4,816		$ 5,148

Intangible Assets, net, Estimat

Intangible Assets, net, Estimated Amortization Expense (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Estimated amortization expense [Abstract]
Remaining 2022	$ 717
2023	2,871
2024	2,871
2025	2,166
2026	$ 1,461

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Accrued Expenses and Other Current Liabilities [Abstract]
Warranty obligations	$ 118	$ 59
Compensation and related benefits	1,379	2,052
State sales, use and other taxes	3,742	3,697
Professional fees and other	836	569
Total accrued expenses and other current liabilities	$ 6,075	$ 6,377

Long-term Debt, Senior Term Fac

Long-term Debt, Senior Term Facility (Details) - MidCap Financial Trust [Member] - Senior Term Facility [Member] $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2022 USD ($) Payment $ / shares shares
Long-term Debt [Abstract]
Face amount of debt	$ 8,000	$ 8,000
Maturity date		Sep. 01, 2026
Number of monthly principal payments plus interest | Payment		24
Frequency of payment		monthly
Notice period		30 days
Prepayment fee if prepayment is made within twelve months		4%
Prepayment fee if prepayment is made between twelve months and twenty-four months		3%
Prepayment fee if prepayment is made between twenty-four months and thirty-six months		2%
Prepayment fee if prepayment is made after thirty-six months		1%
Minimum net revenue threshold		$ 27,000
Minimum net revenue threshold by December 31, 2023		30,000
Estimated fair value of warrants	585	585
Third party costs and lender fees		133
Unamortized debt discount	565	565
Interest expense	244	651
Amortization of debt discount	$ 40	116
Minimum [Member]
Long-term Debt [Abstract]
Prepayment of debt		$ 5,000
Common Stock [Member]
Long-term Debt [Abstract]
Warrants issued (in shares) | shares		373,626
Warrants, exercise price (in dollars per share) | $ / shares	$ 1.82	$ 1.82
LIBOR [Member]
Long-term Debt [Abstract]
Interest rate floor		0.50%
Basis spread on variable rate		7.50%
Expected Term [Member]
Long-term Debt [Abstract]
Warrants, expected term	10 years	10 years
Expected Volatility [Member]
Long-term Debt [Abstract]
Warrants, measurement input	0.886	0.886
Risk-Free Rate [Member]
Long-term Debt [Abstract]
Warrants, measurement input	0.015	0.015
Estimated Dividend Yield [Member]
Long-term Debt [Abstract]
Warrants, measurement input	0	0

Long-term Debt, Future Minimum

Long-term Debt, Future Minimum Principal Payments (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Future Payments for Long-Term Debt [Abstract]
2024	$ 1,000
2025	4,000
2026	3,000
Total	$ 8,000

Stock-based Compensation, Summa

Stock-based Compensation, Summary (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Stock-based Compensation [Abstract]
Stock-based compensation expense	$ 455	$ 320	$ 1,275	$ 1,563
2016 Omnibus Incentive Plan [Member]
Stock-based Compensation [Abstract]
Common stock reserved for future issuance (in shares)	7,832,651		7,832,651
Number of shares available for issuance (in shares)	3,123,706		3,123,706

Stock-based Compensation, Stock

Stock-based Compensation, Stock Options (Details) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	9 Months Ended
	Mar. 30, 2022	Feb. 28, 2021	Sep. 30, 2022	Sep. 30, 2021
Stock-based Compensation [Abstract]
Accelerated compensation expense		$ 173
Stock Options [Member]
Number of shares [Abstract]
Outstanding at beginning period (in shares)			3,938,613
Granted (in shares)			970,000
Exercised (in shares)			(15,000)	(1,557,628)
Forfeited and expired (in shares)			(348,899)
Outstanding at end of period (in shares)			4,544,714
Exercisable at end of period (in shares)			1,771,742
Vested and expected to vest (in shares)			4,544,714
Weighted average exercise price per share [Abstract]
Outstanding at beginning of period (in dollars per share)			$ 1.9
Granted (in dollars per share)			1.43
Exercised (in dollars per share)			1.29	$ 1.12
Forfeited and expired (in dollars per share)			2.97
Outstanding at end of period (in dollars per share)			1.72
Exercisable at end of period (in dollars per share)			1.88
Vested and expected to vest (in dollars per share)			$ 1.72
Weighted average remaining contractual term [Abstract]
Outstanding			8 years 3 months 18 days
Exercisable			7 years 4 months 24 days
Vested and expected to vest			8 years 3 months 18 days
Weighted-average grant date fair value (in dollars per share)			$ 1.07
Unrecognized compensation expense			$ 2,678
Unrecognized compensation expense, weighted average period			2 years 2 months 12 days
Aggregate intrinsic value of options outstanding			$ 0
Aggregate intrinsic value of options exercisable			$ 0
Stock option exercise, stock issued (in shares)				329,076
Stock Options [Member] | Chief Executive Officer [Member]
Number of shares [Abstract]
Granted (in shares)	160,000

Stock-based Compensation, Fair

Stock-based Compensation, Fair Value Assumptions (Details)	9 Months Ended
	Sep. 30, 2022
Fair Value Assumptions [Abstract]
Expected volatility	89.60%
Risk-free interest rate	2.50%
Expected term (in years)	6 years 1 month 6 days
Expected dividend yield	0%

Stock-based Compensation, Restr

Stock-based Compensation, Restricted Stock Units (Details) - Restricted Stock Units [Member] $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares
Number of shares [Abstract]
Unvested at beginning of period (in shares) | shares	90,540
Granted (in shares) | shares	187,464
Vested (in shares) | shares	(118,543)
Unvested at end of period (in shares) | shares	159,461
Weighted average grant date fair value [Abstract]
Unvested at beginning of period (in dollars per share) | $ / shares	$ 1.45
Granted (in dollars per share) | $ / shares	0.96
Vested (in dollars per share) | $ / shares	1.37
Unvested at end of period (in dollars per share) | $ / shares	$ 0.93
Unrecognized Compensation Expense [Abstract]
Unrecognized compensation expense | $	$ 111
Weighted average period of recognition	9 months

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Taxes [Abstract]
Income tax expense	$ 0	$ 4	$ 0	$ 12

Business Segments (Details)

Business Segments (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) Segment	Sep. 30, 2021 USD ($)
Business Segments [Abstract]
Number of operating segments | Segment			2
Results of Operations from Business Segments [Abstract]
Revenues, net	$ 9,413	$ 7,711	$ 25,559	$ 20,920
Costs of revenues	3,614	2,335	10,639	7,070
Gross profit	$ 5,799	$ 5,376	$ 14,920	$ 13,850
Gross profit %	61.60%	69.70%	58.40%	66.20%
Allocated operating expenses [Abstract]
Engineering and product development	$ 216	$ 371	$ 588	$ 1,158
Selling and marketing	3,754	3,295	11,516	9,387
Unallocated operating expenses	2,615	2,175	7,599	7,085
Total operating expenses	6,585	5,841	19,703	17,630
(Loss) income from operations	(786)	(465)	(4,783)	(3,780)
Gain on debt extinguishment			0	2,028
Interest expense	(244)	(53)	(651)	(109)
Interest income	35	1	45	16
(Loss) income before income taxes	(995)	(517)	(5,389)	(1,845)
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues, net	9,413	7,711	25,559	20,920
Domestic [Member]
Results of Operations from Business Segments [Abstract]
Revenues, net	6,099	5,889	17,207	16,036
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues, net	6,099	5,889	17,207	16,036
Foreign [Member]
Results of Operations from Business Segments [Abstract]
Revenues, net	3,314	1,822	8,352	4,884
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues, net	3,314	1,822	8,352	4,884
Operating Segments [Member] | Dermatology Recurring Procedures [Member]
Results of Operations from Business Segments [Abstract]
Revenues, net	5,847	5,710	16,496	15,841
Costs of revenues	2,057	1,512	6,387	4,648
Gross profit	$ 3,790	$ 4,198	$ 10,109	$ 11,193
Gross profit %	64.80%	73.50%	61.30%	70.70%
Allocated operating expenses [Abstract]
Engineering and product development	$ 139	$ 333	$ 398	$ 1,013
Selling and marketing	3,296	3,094	10,225	8,805
Unallocated operating expenses	0	0	0	0
Total operating expenses	3,435	3,427	10,623	9,818
(Loss) income from operations	355	771	(514)	1,375
Gain on debt extinguishment				0
Interest expense	0	0	0	0
Interest income	0	0	0	0
(Loss) income before income taxes	355	771	(514)	1,375
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues, net	5,847	5,710	16,496	15,841
Operating Segments [Member] | Dermatology Procedures Equipment [Member]
Results of Operations from Business Segments [Abstract]
Revenues, net	3,566	2,001	9,063	5,079
Costs of revenues	1,557	823	4,252	2,422
Gross profit	$ 2,009	$ 1,178	$ 4,811	$ 2,657
Gross profit %	56.30%	58.90%	53.10%	52.30%
Allocated operating expenses [Abstract]
Engineering and product development	$ 77	$ 38	$ 190	$ 145
Selling and marketing	458	201	1,291	582
Unallocated operating expenses	0	0	0	0
Total operating expenses	535	239	1,481	727
(Loss) income from operations	1,474	939	3,330	1,930
Gain on debt extinguishment				0
Interest expense	0	0	0	0
Interest income	0	0	0	0
(Loss) income before income taxes	1,474	939	3,330	1,930
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues, net	3,566	2,001	9,063	5,079
Operating Segments [Member] | Domestic [Member] | Dermatology Recurring Procedures [Member]
Results of Operations from Business Segments [Abstract]
Revenues, net	5,527	5,370	15,393	14,923
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues, net	5,527	5,370	15,393	14,923
Operating Segments [Member] | Domestic [Member] | Dermatology Procedures Equipment [Member]
Results of Operations from Business Segments [Abstract]
Revenues, net	572	519	1,814	1,113
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues, net	572	519	1,814	1,113
Operating Segments [Member] | Foreign [Member] | Dermatology Recurring Procedures [Member]
Results of Operations from Business Segments [Abstract]
Revenues, net	320	340	1,103	918
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues, net	320	340	1,103	918
Operating Segments [Member] | Foreign [Member] | Dermatology Procedures Equipment [Member]
Results of Operations from Business Segments [Abstract]
Revenues, net	2,994	1,482	7,249	3,966
Disaggregation of Revenue by Geographical Region [Abstract]
Revenues, net	$ 2,994	$ 1,482	$ 7,249	$ 3,966

Significant Customer Concentr_2

Significant Customer Concentrations (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($) Customer	Sep. 30, 2021 USD ($) Customer	Sep. 30, 2022 USD ($) Customer	Sep. 30, 2021 USD ($) Customer	Dec. 31, 2021 Customer
Concentration Risk [Abstract]
Revenues, net	$ 9,413	$ 7,711	$ 25,559	$ 20,920
Revenue [Member] | Customer Concentration Risk [Member]
Concentration Risk [Abstract]
Number of significant customers | Customer	2	0	2	1
Revenue [Member] | Customer Concentration Risk [Member] | Distributor One [Member]
Concentration Risk [Abstract]
Revenues, net				$ 2,220
Concentration risk percentage				10.60%
Revenue [Member] | Customer Concentration Risk [Member] | Two Distributors [Member]
Concentration Risk [Abstract]
Revenues, net	$ 2,280		$ 6,053
Concentration risk percentage	24.20%		23.70%
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Abstract]
Number of significant customers | Customer			0		0

Commitments and Contingencies_2

Commitments and Contingencies (Details) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Jan. 31, 2022 USD ($) Device	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Lessee, Operating Lease, Description [Abstract]
Increase in ROU asset and operating lease liability				$ 446	$ 0
Operating lease costs		$ 86	$ 108	298	331
Cash paid for amounts included in measurement of operating lease liabilities		$ 93	$ 113	$ 320	$ 344
Weighted average incremental borrowing rate				8.91%
Weighted average remaining lease term		3 years		3 years
Operating Lease Maturities [Abstract]
Remaining 2022		$ 98		$ 98
2023		369		369
2024		328		328
2025		146		146
2026		76		76
Total remaining lease payments		1,017		1,017
Less: imputed interest		(97)		(97)
Total lease liabilities		920		$ 920
Milestone Payments [Abstract]
Development agreement term				3 years
Minimum [Member]
Lessee, Operating Lease, Description [Abstract]
Remaining lease term				1 year
Maximum [Member]
Lessee, Operating Lease, Description [Abstract]
Remaining lease term				4 years
Milestone Payments [Abstract]
Number of devices in development | Device	3
Future earnout payments	$ 500
Future milestone payments	3,000
Domestic [Member] | Maximum [Member]
Milestone Payments [Abstract]
Future royalty payments	$ 500
Tax Period from March 2014 through April 2020 [Member]
Sales and Use Tax Matters [Abstract]
Estimated tax positions subject to audit				$ 2,375
Tax Period from March 2014 through April 2020 [Member] | Assessment One [Member]
Sales and Use Tax Matters [Abstract]
Assessment amount		1,484		1,484
Tax Period from March 2014 through April 2020 [Member] | Assessment Two [Member]
Sales and Use Tax Matters [Abstract]
Assessment amount		$ 891		$ 891
Facility One [Member]
Lessee, Operating Lease, Description [Abstract]
Renewal option term		2 years		2 years