Bsquare (BSQR) 10-Q 14 Aug 20 2020 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2020	Jul. 31, 2020
Document Information [Line Items]
Entity Registrant Name	BSQUARE CORP /WA
Entity Central Index Key	0001054721
Trading Symbol	bsqr
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		13,155,139
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Amendment Flag	false
Title of 12(b) Security	Common stock, no par value

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 11,982	$ 7,712
Restricted cash	600	600
Short-term investments		2,249
Accounts receivable, net of allowance for doubtful accounts of $69 and $31 at June 30, 2020 and December 31, 2019, respectively	6,243	9,216
Contract assets	638	494
Prepaid expenses and other current assets	782	244
Total current assets	20,245	20,515
Equipment, furniture and leasehold improvements, less accumulated depreciation	294	252
Deferred tax assets	7	7
Intangible assets, less accumulated amortization	120	169
Right-of-use lease asset, net	1,343	1,828
Other non-current assets	66	284
Total assets	22,075	23,055
Current liabilities:
Third-party software fees payable	6,198	7,224
Accounts payable	371	408
Current portion	695
Accrued compensation	643	1,001
Other accrued expenses	665	306
Deferred revenue	2,558	1,559
Operating lease	292	702
Total current liabilities	11,422	11,200
Deferred revenue, long-term	205	903
Operating lease, long-term	1,134	1,256
Long-term portion	881
Shareholders' equity:
Preferred stock, no par: 10,000,000 shares authorized; no shares issued and outstanding
Common stock, no par: 37,500,000 shares authorized; 13,155,139 and 13,042,293 shares issued and outstanding at June 30, 2020 and December 31, 2019, respectively	139,199	138,877
Accumulated other comprehensive loss	(1,026)	(987)
Accumulated deficit	(129,741)	(128,194)
Total shareholders' equity	8,432	9,696
Total liabilities and shareholders' equity	$ 22,075	$ 23,055

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Accounts receivable, allowance for doubtful accounts	$ 69	$ 31
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	37,500,000	37,500,000
Common stock, shares issued (in shares)	13,155,139	13,042,293
Common stock, shares outstanding (in shares)	13,155,139	13,042,293

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue:
Total revenue	$ 8,924	$ 14,180	$ 25,653	$ 29,276
Cost of revenue:
Total cost of revenue	7,878	11,757	22,022	24,462
Gross profit	1,046	2,423	3,631	4,814
Operating expenses:
Selling, general and administrative	2,067	3,082	4,964	6,016
Research and development	54	1,894	181	4,230
Restructuring costs		1,376		1,376
Total operating expenses	2,121	6,352	5,145	11,622
Loss from operations	(1,075)	(3,929)	(1,514)	(6,808)
Other income (loss), net	2	61	(33)	94
Loss before income taxes	(1,073)	(3,868)	(1,547)	(6,714)
Income taxes
Net loss	$ (1,073)	$ (3,868)	$ (1,547)	$ (6,714)
Basic loss per share (in dollars per share)	$ (0.08)	$ (0.30)	$ (0.12)	$ (0.52)
Diluted loss per share (in dollars per share)	$ (0.08)	$ (0.30)	$ (0.12)	$ (0.52)
Shares used in per share calculations:
Basic (in shares)	13,110	12,855	13,051	12,879
Diluted (in shares)	13,110	12,855	13,051	12,879
Net loss	$ (1,073)	$ (3,868)	$ (1,547)	$ (6,714)
Other comprehensive income (loss)
Foreign currency translation, net of tax	(4)	(82)	(38)	(80)
Unrealized gain (loss) on investments, net of tax		(2)	(1)	6
Total other comprehensive income (loss)	(4)	(84)	(39)	(74)
Comprehensive loss	(1,077)	(3,952)	(1,586)	(6,788)
Partner Solutions [Member]
Revenue:
Total revenue	8,110	11,684	24,015	24,785
Cost of revenue:
Total cost of revenue	6,944	9,923	20,100	21,072
Gross profit	1,166	1,761	3,915	3,713
Edge to Cloud [Member]
Revenue:
Total revenue	814	2,496	1,638	4,491
Cost of revenue:
Total cost of revenue	934	1,834	1,922	3,390
Gross profit	$ (120)	$ 662	$ (284)	$ 1,101

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities:
Net loss	$ (1,547)	$ (6,714)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	360	480
Stock-based compensation	320	183
Impairment of capitalized software development costs		375
Changes in operating assets and liabilities:
Accounts receivable, net	2,973	2,624
Contract assets	(25)	265
Prepaid expenses and other assets	(598)	88
Third-party software fees payable	(1,026)	(242)
Accounts payable and accrued expenses	(36)	(517)
Operating lease	(46)	329
Deferred revenue	301	(491)
Deferred rent		(497)
Net cash provided by (used in) operating activities	676	(4,117)
Cash flows from investing activities:
Purchases of equipment and furniture	(233)	(264)
Proceeds from maturities of short-term investments	2,250	6,990
Purchases of short-term investments		(6,121)
Net cash provided by (used in) investing activities	2,017	605
Cash flows from financing activities - proceeds from Paycheck Protection Program loan	1,576
Effect of exchange rate changes on cash and cash equivalents	1	(86)
Net increase (decrease) in cash and cash equivalents	4,270	(3,598)
Cash, restricted cash, and cash equivalents, beginning of period	8,312	10,531
Cash, restricted cash, and cash equivalents, end of period	$ 12,582	$ 6,933

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2019		13,042,293
Balance at Dec. 31, 2019		$ 138,877	$ (987)	$ (128,194)	$ 9,696
Share-based compensation, including issuance of restricted stock (in shares)		112,846
Share-based compensation, including issuance of restricted stock		$ 320			320
Net loss				(1,547)	(1,547)
Foreign currency translation adjustment, net of tax			(38)		(36)
Foreign currency translation adjustment, net of tax		2
Unrealized gain (loss) on investments, net of tax			(1)		(1)
Balance (in shares) at Jun. 30, 2020		13,155,139
Balance at Jun. 30, 2020		$ 139,199	(1,026)	(129,741)	8,432
Balance (in shares) at Mar. 31, 2020		13,098,718
Balance at Mar. 31, 2020		$ 139,091	(1,022)	(128,668)	9,401
Share-based compensation, including issuance of restricted stock (in shares)		56,421
Share-based compensation, including issuance of restricted stock		$ 105			105
Net loss				(1,073)	(1,073)
Foreign currency translation adjustment, net of tax			(4)		(1)
Foreign currency translation adjustment, net of tax		3
Unrealized gain (loss) on investments, net of tax
Balance (in shares) at Jun. 30, 2020		13,155,139
Balance at Jun. 30, 2020		$ 139,199	$ (1,026)	$ (129,741)	$ 8,432

Note 1 - Description of Busines

Note 1 - Description of Business and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Business Description and Accounting Policies [Text Block]	1. Description of business BSQUARE Corporation (“BSQUARE,” “we,” “us” and “our”) was incorporated in Washington State in July 1994. Bsquare builds technology that is powering the next generation of intelligent systems. We help companies realize the promise of the Internet of Things (“IoT”) through the development of devices and systems that are cloud-enabled, share data seamlessly, facilitate distributed learning and control, and operate securely at scale. We believe that IoT-enabled systems can not Basis of Presentation The accompanying unaudited condensed consolidated financial statements of BSQUARE Corporation (“BSQUARE”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting and include the accounts of BSQUARE and our wholly owned subsidiaries. Certain information and footnote disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In management's opinion, the unaudited condensed consolidated financial statements include all material adjustments, all of which are of a normal and recurring nature, necessary to present fairly our financial position as of June 30, 2020 six June 30, 2020 2019 December 31, 2019 These unaudited condensed financial statements and related notes should be read in conjunction with our audited financial statements and related notes included in our Annual Report on Form 10 December 31, 2019 February 24, 2020. Basis of consolidation The consolidated financial statements include the accounts of BSQUARE and our wholly owned subsidiaries. All intercompany balances and transactions have been eliminated. Use of estimates Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Examples include provisions for bad debts and income taxes, estimates of progress on professional engineering service arrangements, bonus accruals, fair value of intangible assets and property and equipment, fair values of stock-based awards, and assumptions used to determine the net present value of operating lease liabilities, among other estimates and assumptions. Actual results may Income (Loss) Per Share We compute basic loss per share using the weighted average number of shares of common stock outstanding during the period. We consider restricted stock units as outstanding shares of common stock and include them in the computation of basic loss per share only when vested. We compute diluted loss per share using the weighted average number of shares of common stock outstanding and common stock equivalent shares outstanding during the period using the treasury stock method. We exclude common stock equivalent shares from the computation if their effect is anti-dilutive. The following potentially dilutive shares were excluded from the calculation of diluted net loss per share because their effect would have been anti-dilutive for the periods presented: Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Stock options 1,922,935 1,761,483 1,748,717 1,626,540 Restricted stock units 39,152 67,339 57,806 75,545 Small Business Administration Paycheck Protection Program loan On April 10, 2020, $1.6 2.5 12 12 COVID- 19 In March 2020, 19” may 19 may June 30, 2020, 19, 19, may

Note 2 - Revenue Recognition

Note 2 - Revenue Recognition	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	2. Disaggregation of revenue The following table provides information about disaggregated revenue by primary geographical area and includes a reconciliation of the disaggregated revenue with reportable segments (in thousands): Three Months Ended June 30, 2020 Three Months Ended June 30, 2019 Edge to Edge to Partner Solutions Cloud Total Partner Solutions Cloud Total Primary geographic area: North America $ 7,114 $ 640 $ 7,754 $ 9,785 $ 2,254 $ 12,039 Europe 305 90 395 520 178 698 Asia 691 84 775 1,379 64 1,443 Total $ 8,110 $ 814 $ 8,924 $ 11,684 $ 2,496 $ 14,180 Six Months Ended June 30, 2020 Six Months Ended June 30, 2019 Edge to Edge to Partner Solutions Cloud Total Partner Solutions Cloud Total Primary geographic area: North America $ 20,285 $ 1,245 $ 21,530 $ 20,836 $ 4,069 $ 24,905 Europe 731 303 1,034 922 300 1,222 Asia 2,999 90 3,089 3,027 122 3,149 Total $ 24,015 $ 1,638 $ 25,653 $ 24,785 $ 4,491 $ 29,276 Contract balances We receive payments from customers based upon contractual billing schedules; accounts receivable is recorded when the right to consideration becomes unconditional. Contract assets include amounts related to our contractual right to consideration for completed performance obligations not no three six June 30, 2020 2019 Significant changes in the contract assets and the deferred revenue balances during the three six June 30, 2020 Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Contract Deferred Contract Deferred Assets Revenue Assets Revenue Revenue recognized that was included in deferred revenue at December 31, 2019 $ — $ 429 $ — $ 708 Transferred to receivables from contract assets recognized at December 31, 2019 — — 15 — Contract acquisition costs We capitalize contract acquisition costs for contracts with a life exceeding one $35,000 $7,000 three June 30, 2020 2019 $70,000 $7,000 six June 30, 2020 2019 no Transaction price allocated to the remaining performance obligations The following table includes estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period (in thousands). The estimated revenue does not one June 30, 2020 Remainder of 2020 2021 After 2021 Partner Solutions $ 102 $ 3 $ 9 Edge to Cloud 745 1,904 — Practical expedients and exemptions We apply a practical expedient and fully expense contract acquisition costs, such as sales commissions, as incurred because the amortization period is less than one

Note 3 - Cash, Cash Equivalents

Note 3 - Cash, Cash Equivalents and Short-term Investments	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Cash, Cash Equivalents, and Short-term Investments [Text Block]	3. Cash, cash equivalents and short-term investments consisted of the following (in thousands): June 30, 2020 December 31, 2019 Cash $ 6,128 $ 4,092 Cash equivalents (see detail in Note 4) 5,854 3,620 Restricted cash 600 600 Total cash and cash equivalents 12,582 8,312 Short-term investments (see detail in Note 4) — 2,249 Total cash, cash equivalents and short-term investments $ 12,582 $ 10,561

Note 4 - Fair Value Measurement

Note 4 - Fair Value Measurements	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Fair Value Disclosures [Text Block]	4. We measure our cash equivalents and short-term investments at fair value. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. A three Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Directly or indirectly observable market-based inputs or unobservable inputs used in models or other valuation methodologies. Level 3: Unobservable inputs that are not We classify our cash equivalents and short-term investments within Level 1 2 Assets measured at fair value on a recurring basis as of June 30, 2020 December 31, 2019 June 30, 2020 December 31, 2019 Quoted Prices in Direct or Quoted Prices in Direct or Active Markets Indirect Active Markets Indirect for Identical Observable for Identical Observable Assets (Level 1) Inputs (Level 2) Total Assets (Level 1) Inputs (Level 2) Total Assets Cash equivalents: Money market funds $ 5,854 $ — $ 5,854 $ 1,871 $ — $ 1,871 Corporate commercial paper — — — — 999 999 Corporate debt — — — — 750 750 Total cash equivalents 5,854 — 5,854 1,871 1,749 3,620 Restricted cash: Money market funds 600 — 600 600 — 600 Short-term investments: Corporate commercial paper — — — — 748 748 Corporate debt — — — — 1,501 1,501 Total short-term investments — — — — 2,249 2,249 Total assets measured at fair value $ 6,454 $ — $ 6,454 $ 2,471 $ 3,998 $ 6,469 As of June 30, 2020 December 31, 2019 one not

Note 5 - Intangible Assets

Note 5 - Intangible Assets	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	5. Intangible assets are related to customer relationships that we acquired from TestQuest, Inc. in November 2008 September 2011. Information regarding our intangible assets is as follows (in thousands): June 30, 2020 December 31, 2019 Gross Gross Carrying Accumulated Net Book Carrying Accumulated Net Book Amount Amortization Value Amount Amortization Value Customer relationships $ 1,275 $ (1,155 ) $ 120 $ 1,275 $ (1,106 ) $ 169 Amortization expense was $25,000 three June 30, 2020 2019 $49,000 six June 30, 2020 2019 Remainder of 2020 $ 49 2021 71 Total $ 120

Note 6 - Leases

Note 6 - Leases	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	6. We determine if an arrangement is a lease at inception. On our balance sheet, our office leases are included in right-of-use (“ROU”) lease asset, net and related lease liabilities are included in operating lease and operating lease, long-term. We determined that we do not ROU assets represent our right to use the underlying assets for the lease term and operating lease liabilities represent our obligation to make lease payments arising from the lease agreements. Operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the term of the lease. For leases that do not In December 2019, 87 May 1, 2020 July 31, 2027. December 2019, $1.2 no Our leases have remaining terms of one eight fourth 2019, not May 2020, not February 2020 ( 11, not not The following tables present the components of our lease expense and supplemental cash flow information related to our leases for the six June 30, 2020 Six Months Ended Total component lease expense was as follows (in thousands): June 30, 2020 Operating leases $ 472 Supplemental cash flow information related to leases was as follows (in thousands): Cash paid for amounts included in the measurement of lease liabilities $ 519 The following table presents supplemental balance sheet information related to our operating leases as of June 30, 2020 June 30, 2020 Right-of-use lease assets $ 1,343 Current portion of operating lease liability $ 292 Operating lease liability, net of current portion 1,134 Total operating lease liabilities $ 1,426 Weighted average remaining lease term (years) 6.7 Weighted average discount rate 8.4 % The following table presents the amounts we are obligated to pay, by maturity, under our operating leases liabilities as of June 30, 2020 Years Ended December 31, 2020, remainder of year $ 154 2021 272 2022 249 2023 255 2024 262 After 2024 709 Total minimum lease payments 1,901 Less: amount representing interest (475 ) Present value of lease liabilities $ 1,426

Note 7 - Shareholders' Equity

Note 7 - Shareholders' Equity	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Shareholders' Equity and Share-based Payments [Text Block]	7. Equity Compensation Plans We have a stock plan (the “Stock Plan”) and an inducement stock plan for newly hired employees (together with the Stock Plan, the “Plans”). Under the Plans, stock options to purchase shares of our common stock may 10 four may Stock-Based Compensation The estimated fair value of stock-based awards is recognized as compensation expense over the vesting period of the award, net of estimated forfeitures. We estimate forfeitures based on historical experience and expected future activities. The fair value of RSUs is determined based on the number of shares granted and the quoted price of our common stock on the date of grant. The fair value of stock option awards is estimated at the grant date based on the fair value of each vesting tranche as calculated by the Black-Scholes-Merton (“BSM”) option-pricing model. The BSM model requires various highly judgmental assumptions including expected volatility and option life. If any of the assumptions used in the BSM model change significantly, stock-based compensation expense may Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Dividend yield 0 % 0 % 0 % 0 % Expected life (years) 4.9 5.8 4.9 5.9 Expected volatility 63 % 64 % 63 % 64 % Risk-free interest rate 0.3 % 2.2 % 0.7 % 2.2 % The impact on our results of operations from stock-based compensation expense was as follows (in thousands, except per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Cost of revenue — Edge to Cloud $ 20 $ 3 $ 24 $ 9 Selling, general and administrative 80 10 286 198 Research and development 5 2 10 (24 ) Total stock-based compensation expense $ 105 $ 15 $ 320 $ 183 Stock Option Activity The following table summarizes stock option activity under the Plans: Weighted Average Remaining Weighted Contractual Number of Average Life Aggregate Shares Exercise Price (in years) Intrinsic Value Balance at December 31, 2019 1,544,826 $ 2.74 7.47 $ 46,582 Granted 567,900 1.02 Exercised — — Forfeited (109,656 ) 1.72 Expired (172,898 ) 4.82 Balance at June 30, 2020 1,830,172 2.07 8.15 418,539 Vested and expected to vest at June 30, 2020 1,540,412 2.20 7.94 320,836 Exercisable at June 30, 2020 529,497 $ 3.63 5.51 $ 6,100 At June 30, 2020 not $764,296. 1.8 Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Weighted average grant-date fair value of options granted during the period $ 1.66 $ 1.35 $ 1.02 $ 1.88 Options in-the-money (in shares) 25,344 — 25,344 — Aggregate intrinsic value of options exercised during the period $ — $ — $ — $ — The aggregate intrinsic value represents the difference between the exercise price of the underlying options and the quoted price of our common stock for the number of options exercised during the period. We issue new shares of common stock upon exercise of stock options. Restricted Stock Unit Activity The following table summarizes RSU activity under the Plans: Number of Weighted Average Shares Award Price Unvested at December 31, 2019 112,846 $ 1.44 Granted — — Vested (112,846 ) 1.44 Forfeited — — Unvested at June 30, 2020 — $ — Expected to vest after June 30, 2020 — $ — At June 30, 2020 not $15,561. 0.2 Common Stock Reserved for Future Issuance The following table summarizes our shares of common stock reserved for future issuance under the Plans as of June 30, 2020 June 30, 2020 Stock options outstanding 1,830,172 Restricted stock units outstanding — Stock options and restricted stock units available for future grant 1,444,690 Common stock reserved for future issuance 3,274,862

Note 8 - Commitments and Contin

Note 8 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	8. Lease and rent obligations Our commitments include obligations outstanding under operating leases, which expire through 2027. 6, Loss Contingencies From time to time, we are subject to legal proceedings, claims, and litigation arising in the ordinary course of business including tax assessments. We defend ourselves vigorously against any such claims. When (i) it is probable that an asset has been impaired or a liability has been incurred and (ii) the amount of the loss can be reasonably estimated, we record the estimated loss. We provide disclosure in the notes to the consolidated financial statements for loss contingencies that do not may

Note 9 - Information About Geog

Note 9 - Information About Geographic Areas and Operating Segments	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	9. Our chief operating decision-makers (i.e. our Chief Executive Officer and certain direct reports) review financial information presented on a consolidated basis, accompanied by disaggregated information for purposes of allocating resources and evaluating financial performance. There are no We have two not not Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Partner Solutions: Revenue $ 8,110 $ 11,684 $ 24,015 $ 24,785 Cost of revenue 6,944 9,923 20,100 21,072 Gross profit 1,166 1,761 3,915 3,713 Edge to Cloud: Revenue 814 2,496 1,638 4,491 Cost of revenue 934 1,834 1,922 3,390 Gross profit (120 ) 662 (284 ) 1,101 Total gross profit 1,046 2,423 3,631 4,814 Operating expenses 2,121 6,352 5,145 11,622 Other income, net 2 61 (33 ) 94 Income tax (expense) benefit — — — — Net loss $ (1,073 ) $ (3,868 ) $ (1,547 ) $ (6,714 ) Revenue by geographic area is based on the sales region of the customer. The following tables set forth total revenue and long-lived assets by geographic area (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Total revenue: North America $ 7,754 $ 12,039 $ 21,530 $ 24,906 Asia 775 1,443 3,089 3,149 Europe 395 698 1,034 1,221 Total revenue $ 8,924 $ 14,180 $ 25,653 $ 29,276 June 30, 2020 December 31, 2019 Long-lived assets: North America $ 1,601 $ 2,016 Asia — 177 Europe 222 340 Total long-lived assets $ 1,823 $ 2,533 Long-lived assets decreased due to utilization of ROU leased assets in North America and from retirement of ROU leased assets in Asia due to closure of our Taiwan office.

Note 10 - Significant Risk Conc

Note 10 - Significant Risk Concentrations	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	10. Significant Customers CCIntegration, Inc. had revenue of $1.2 14% three June 30, 2020. No 10% three six June 30, 2020 2019. Honeywell International, Inc. and affiliated entities (“Honeywell”) had accounts receivable balances of $1.1 18% June 30, 2020 $1.2 13% December 31, 2019. No 10% June 30, 2020 December 31, 2019. Significant Supplier Effective March 1, 2019, 79% 2019 75% 2018 June 30, 2019 not 3% 2019. April 30, 2022. Software sales under these agreements constitute a significant portion of our Partner Solutions revenue and total revenue. There is no Microsoft currently offers a rebate program to sell Microsoft Windows Embedded operating systems pursuant to which we earn money for achieving certain predefined objectives. In accordance with Microsoft rebate program rules: • For the three six June 30, 2020 2019, 20% 80% Under this rebate program, we recorded rebate credits as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Reductions to cost of revenue $ 41 $ 71 $ 154 $ 153 Reductions to marketing expense $ 721 $ 16 $ 940 $ 430 There was a balance of approximately $168,000 June 30, 2020

Note 11 - Restructuring Costs

Note 11 - Restructuring Costs	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	11. In May 2019, 38 October 2019, 17 $2.3 2019, second 2019. three six June 30, 2020, six June 30, 2020, $0.5 no June 30, 2020. The following tables show the activity and estimated timing of future payouts for accrued restructuring costs (in thousands): For the three months ended For the six months ended June 30, 2020 June 30, 2020 Balance at beginning of period $ 44 $ 472 Restructuring costs — — Cash payments (44 ) (472 ) Balance at end of period $ — $ —

Note 12 - Paycheck Protection P

Note 12 - Paycheck Protection Program Loan	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	12. Our PPP Loan is evidenced by a promissory note, dated as of April 7, 2020 ( two 0.98% may No six eight may The Note contains customary events of default relating to, among other things, payment defaults and breaches of representations, warranties, or covenants. The occurrence of an event of default may At June 30, 2020 December 31, 2019 June 30, 2020 December 31, 2019 PPP Loan, .98%, due April 2022: Principal $ 1,572 $ - Accrued interest 4 - $ 1,576 $ - PPP Loan payable: Current portion $ 695 Long-term portion 881 $ 1,576 $ -

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Description of Business [Policy Text Block]	Description of business BSQUARE Corporation (“BSQUARE,” “we,” “us” and “our”) was incorporated in Washington State in July 1994. Bsquare builds technology that is powering the next generation of intelligent systems. We help companies realize the promise of the Internet of Things (“IoT”) through the development of devices and systems that are cloud-enabled, share data seamlessly, facilitate distributed learning and control, and operate securely at scale. We believe that IoT-enabled systems can not
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of BSQUARE Corporation (“BSQUARE”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting and include the accounts of BSQUARE and our wholly owned subsidiaries. Certain information and footnote disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In management's opinion, the unaudited condensed consolidated financial statements include all material adjustments, all of which are of a normal and recurring nature, necessary to present fairly our financial position as of June 30, 2020 six June 30, 2020 2019 December 31, 2019 These unaudited condensed financial statements and related notes should be read in conjunction with our audited financial statements and related notes included in our Annual Report on Form 10 December 31, 2019 February 24, 2020.
Consolidation, Policy [Policy Text Block]	Basis of consolidation The consolidated financial statements include the accounts of BSQUARE and our wholly owned subsidiaries. All intercompany balances and transactions have been eliminated.
Use of Estimates, Policy [Policy Text Block]	Use of estimates Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Examples include provisions for bad debts and income taxes, estimates of progress on professional engineering service arrangements, bonus accruals, fair value of intangible assets and property and equipment, fair values of stock-based awards, and assumptions used to determine the net present value of operating lease liabilities, among other estimates and assumptions. Actual results may
Earnings Per Share, Policy [Policy Text Block]	Income (Loss) Per Share We compute basic loss per share using the weighted average number of shares of common stock outstanding during the period. We consider restricted stock units as outstanding shares of common stock and include them in the computation of basic loss per share only when vested. We compute diluted loss per share using the weighted average number of shares of common stock outstanding and common stock equivalent shares outstanding during the period using the treasury stock method. We exclude common stock equivalent shares from the computation if their effect is anti-dilutive. The following potentially dilutive shares were excluded from the calculation of diluted net loss per share because their effect would have been anti-dilutive for the periods presented: Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Stock options 1,922,935 1,761,483 1,748,717 1,626,540 Restricted stock units 39,152 67,339 57,806 75,545
Debt, Policy [Policy Text Block]	Small Business Administration Paycheck Protection Program loan On April 10, 2020, $1.6 2.5 12 12
COVID-19 Impact [Policy Text Block]	COVID- 19 In March 2020, 19” may 19 may June 30, 2020, 19, 19, may

Note 1 - Description of Busin_2

Note 1 - Description of Business and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Stock options 1,922,935 1,761,483 1,748,717 1,626,540 Restricted stock units 39,152 67,339 57,806 75,545

Note 2 - Revenue Recognition (T

Note 2 - Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended June 30, 2020 Three Months Ended June 30, 2019 Edge to Edge to Partner Solutions Cloud Total Partner Solutions Cloud Total Primary geographic area: North America $ 7,114 $ 640 $ 7,754 $ 9,785 $ 2,254 $ 12,039 Europe 305 90 395 520 178 698 Asia 691 84 775 1,379 64 1,443 Total $ 8,110 $ 814 $ 8,924 $ 11,684 $ 2,496 $ 14,180 Six Months Ended June 30, 2020 Six Months Ended June 30, 2019 Edge to Edge to Partner Solutions Cloud Total Partner Solutions Cloud Total Primary geographic area: North America $ 20,285 $ 1,245 $ 21,530 $ 20,836 $ 4,069 $ 24,905 Europe 731 303 1,034 922 300 1,222 Asia 2,999 90 3,089 3,027 122 3,149 Total $ 24,015 $ 1,638 $ 25,653 $ 24,785 $ 4,491 $ 29,276
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Contract Deferred Contract Deferred Assets Revenue Assets Revenue Revenue recognized that was included in deferred revenue at December 31, 2019 $ — $ 429 $ — $ 708 Transferred to receivables from contract assets recognized at December 31, 2019 — — 15 —
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]	Remainder of 2020 2021 After 2021 Partner Solutions $ 102 $ 3 $ 9 Edge to Cloud 745 1,904 —

Note 3 - Cash, Cash Equivalen_2

Note 3 - Cash, Cash Equivalents and Short-term Investments (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Cash, Cash Equivalents and Investments [Table Text Block]	June 30, 2020 December 31, 2019 Cash $ 6,128 $ 4,092 Cash equivalents (see detail in Note 4) 5,854 3,620 Restricted cash 600 600 Total cash and cash equivalents 12,582 8,312 Short-term investments (see detail in Note 4) — 2,249 Total cash, cash equivalents and short-term investments $ 12,582 $ 10,561

Note 4 - Fair Value Measureme_2

Note 4 - Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	June 30, 2020 December 31, 2019 Quoted Prices in Direct or Quoted Prices in Direct or Active Markets Indirect Active Markets Indirect for Identical Observable for Identical Observable Assets (Level 1) Inputs (Level 2) Total Assets (Level 1) Inputs (Level 2) Total Assets Cash equivalents: Money market funds $ 5,854 $ — $ 5,854 $ 1,871 $ — $ 1,871 Corporate commercial paper — — — — 999 999 Corporate debt — — — — 750 750 Total cash equivalents 5,854 — 5,854 1,871 1,749 3,620 Restricted cash: Money market funds 600 — 600 600 — 600 Short-term investments: Corporate commercial paper — — — — 748 748 Corporate debt — — — — 1,501 1,501 Total short-term investments — — — — 2,249 2,249 Total assets measured at fair value $ 6,454 $ — $ 6,454 $ 2,471 $ 3,998 $ 6,469

Note 5 - Intangible Assets (Tab

Note 5 - Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	June 30, 2020 December 31, 2019 Gross Gross Carrying Accumulated Net Book Carrying Accumulated Net Book Amount Amortization Value Amount Amortization Value Customer relationships $ 1,275 $ (1,155 ) $ 120 $ 1,275 $ (1,106 ) $ 169
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Remainder of 2020 $ 49 2021 71 Total $ 120

Note 6 - Leases (Tables)

Note 6 - Leases (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Lease, Cost [Table Text Block]	Six Months Ended Total component lease expense was as follows (in thousands): June 30, 2020 Operating leases $ 472 Supplemental cash flow information related to leases was as follows (in thousands): Cash paid for amounts included in the measurement of lease liabilities $ 519
Lessee, Operating Leases, Supplemental Balance Sheet Information [Table Text Block]	June 30, 2020 Right-of-use lease assets $ 1,343 Current portion of operating lease liability $ 292 Operating lease liability, net of current portion 1,134 Total operating lease liabilities $ 1,426 Weighted average remaining lease term (years) 6.7 Weighted average discount rate 8.4 %
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Years Ended December 31, 2020, remainder of year $ 154 2021 272 2022 249 2023 255 2024 262 After 2024 709 Total minimum lease payments 1,901 Less: amount representing interest (475 ) Present value of lease liabilities $ 1,426

Note 7 - Shareholders' Equity (

Note 7 - Shareholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Dividend yield 0 % 0 % 0 % 0 % Expected life (years) 4.9 5.8 4.9 5.9 Expected volatility 63 % 64 % 63 % 64 % Risk-free interest rate 0.3 % 2.2 % 0.7 % 2.2 %
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Cost of revenue — Edge to Cloud $ 20 $ 3 $ 24 $ 9 Selling, general and administrative 80 10 286 198 Research and development 5 2 10 (24 ) Total stock-based compensation expense $ 105 $ 15 $ 320 $ 183
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Average Remaining Weighted Contractual Number of Average Life Aggregate Shares Exercise Price (in years) Intrinsic Value Balance at December 31, 2019 1,544,826 $ 2.74 7.47 $ 46,582 Granted 567,900 1.02 Exercised — — Forfeited (109,656 ) 1.72 Expired (172,898 ) 4.82 Balance at June 30, 2020 1,830,172 2.07 8.15 418,539 Vested and expected to vest at June 30, 2020 1,540,412 2.20 7.94 320,836 Exercisable at June 30, 2020 529,497 $ 3.63 5.51 $ 6,100
Schedule of Share Based Compensation Additional Stock Options Activity [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Weighted average grant-date fair value of options granted during the period $ 1.66 $ 1.35 $ 1.02 $ 1.88 Options in-the-money (in shares) 25,344 — 25,344 — Aggregate intrinsic value of options exercised during the period $ — $ — $ — $ —
Share-based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	Number of Weighted Average Shares Award Price Unvested at December 31, 2019 112,846 $ 1.44 Granted — — Vested (112,846 ) 1.44 Forfeited — — Unvested at June 30, 2020 — $ — Expected to vest after June 30, 2020 — $ —
Schedule of Common Stock Reserved For Future Issuance [Table Text Block]	June 30, 2020 Stock options outstanding 1,830,172 Restricted stock units outstanding — Stock options and restricted stock units available for future grant 1,444,690 Common stock reserved for future issuance 3,274,862

Note 9 - Information About Ge_2

Note 9 - Information About Geographic Areas and Operating Segments (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Partner Solutions: Revenue $ 8,110 $ 11,684 $ 24,015 $ 24,785 Cost of revenue 6,944 9,923 20,100 21,072 Gross profit 1,166 1,761 3,915 3,713 Edge to Cloud: Revenue 814 2,496 1,638 4,491 Cost of revenue 934 1,834 1,922 3,390 Gross profit (120 ) 662 (284 ) 1,101 Total gross profit 1,046 2,423 3,631 4,814 Operating expenses 2,121 6,352 5,145 11,622 Other income, net 2 61 (33 ) 94 Income tax (expense) benefit — — — — Net loss $ (1,073 ) $ (3,868 ) $ (1,547 ) $ (6,714 )
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Total revenue: North America $ 7,754 $ 12,039 $ 21,530 $ 24,906 Asia 775 1,443 3,089 3,149 Europe 395 698 1,034 1,221 Total revenue $ 8,924 $ 14,180 $ 25,653 $ 29,276 June 30, 2020 December 31, 2019 Long-lived assets: North America $ 1,601 $ 2,016 Asia — 177 Europe 222 340 Total long-lived assets $ 1,823 $ 2,533

Note 10 - Significant Risk Co_2

Note 10 - Significant Risk Concentrations (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Rebate Credit [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Reductions to cost of revenue $ 41 $ 71 $ 154 $ 153 Reductions to marketing expense $ 721 $ 16 $ 940 $ 430

Note 11 - Restructuring Costs (

Note 11 - Restructuring Costs (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Restructuring Reserve by Type of Cost and Estimated Timing of Future Payouts [Table Text Block]	For the three months ended For the six months ended June 30, 2020 June 30, 2020 Balance at beginning of period $ 44 $ 472 Restructuring costs — — Cash payments (44 ) (472 ) Balance at end of period $ — $ —

Note 12 - Paycheck Protection_2

Note 12 - Paycheck Protection Program Loan (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Debt [Table Text Block]	June 30, 2020 December 31, 2019 PPP Loan, .98%, due April 2022: Principal $ 1,572 $ - Accrued interest 4 - $ 1,576 $ - PPP Loan payable: Current portion $ 695 Long-term portion 881 $ 1,576 $ -

Note 1 - Description of Busin_3

Note 1 - Description of Business and Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	Apr. 10, 2020	Jun. 30, 2020	Jun. 30, 2019
Proceeds from Notes Payable, Total		$ 1,576
Paycheck Protection Program CARES Act [Member]
Proceeds from Notes Payable, Total	$ 1,600

Note 1 - Description of Busin_4

Note 1 - Description of Business and Summary of Significant Accounting Policies - Potentially Dilutive Shares Excluded From Calculation of Diluted Net Loss Per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Share-based Payment Arrangement, Option [Member]
Potentially dilutive securities (in shares)	1,922,935	1,761,483	1,748,717	1,626,540
Restricted Stock Units (RSUs) [Member]
Potentially dilutive securities (in shares)	39,152	67,339	57,806	75,545

Note 2 - Revenue Recognition (D

Note 2 - Revenue Recognition (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Contract with Customer, Asset, Credit Loss Expense (Reversal)	$ 0	$ 0	$ 0	$ 0
Capitalized Contract Cost, Amortization	35,000	7,000	70,000	7,000
Capitalized Contract Cost, Impairment Loss	$ 0	$ 0	$ 0	$ 0

Note 2 - Revenue Recognition -

Note 2 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Total revenue	$ 8,924	$ 14,180	$ 25,653	$ 29,276
North America [Member]
Total revenue	7,754	12,039	21,530	24,906
Europe [Member]
Total revenue	395	698	1,034	1,221
Asia [Member]
Total revenue	775	1,443	3,089	3,149
Partner Solutions [Member]
Total revenue	8,110	11,684	24,015	24,785
Partner Solutions [Member] | North America [Member]
Total revenue	7,114	9,785	20,285	20,836
Partner Solutions [Member] | Europe [Member]
Total revenue	305	520	731	922
Partner Solutions [Member] | Asia [Member]
Total revenue	691	1,379	2,999	3,027
Edge to Cloud [Member]
Total revenue	814	2,496	1,638	4,491
Edge to Cloud [Member] | North America [Member]
Total revenue	640	2,254	1,245	4,069
Edge to Cloud [Member] | Europe [Member]
Total revenue	90	178	303	300
Edge to Cloud [Member] | Asia [Member]
Total revenue	$ 84	$ 64	$ 90	$ 122

Note 2 - Revenue Recognition _2

Note 2 - Revenue Recognition - Significant Changes in Contract Assets and Deferred Revenue (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Revenue recognized that was included in deferred revenue	$ 429	$ 708
Transferred to receivables from contract assets recognized		$ 15

Note 2 - Revenue Recognition _3

Note 2 - Revenue Recognition - Transaction Price Allocated to the Remaining Performance Obligations 2 (Details) $ in Thousands	Jun. 30, 2020USD ($)
Partner Solutions [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Remaining performance obligations	$ 102
Partner Solutions [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Remaining performance obligations	3
Partner Solutions [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Remaining performance obligations	9
Edge to Cloud [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Remaining performance obligations	745
Edge to Cloud [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Remaining performance obligations	1,904
Edge to Cloud [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Remaining performance obligations

Note 2 - Revenue Recognition _4

Note 2 - Revenue Recognition - Transaction Price Allocated to the Remaining Performance Obligations (Details) (Parentheticals)	Jun. 30, 2020
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01 | Partner Solutions [Member]
Remaining performance obligations, period (Year)	182 days
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01 | Edge to Cloud [Member]
Remaining performance obligations, period (Year)	182 days
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01 | Partner Solutions [Member]
Remaining performance obligations, period (Year)	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01 | Edge to Cloud [Member]
Remaining performance obligations, period (Year)	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01 | Partner Solutions [Member]
Remaining performance obligations, period (Year)	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01 | Edge to Cloud [Member]
Remaining performance obligations, period (Year)	1 year

Note 3 - Cash, Cash Equivalen_3

Note 3 - Cash, Cash Equivalents and Short-term Investments (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Cash	$ 6,128	$ 4,092
Cash equivalents (see detail in Note 4)	5,854	3,620
Restricted cash	600	600
Total cash and cash equivalents	12,582	8,312	$ 6,933	$ 10,531
Short-term investments (see detail in Note 4)		2,249
Total cash, cash equivalents and short-term investments	$ 12,582	$ 10,561

Note 4 - Fair Value Measureme_3

Note 4 - Fair Value Measurements - Assets Measured at Fair Value on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Total cash equivalents	$ 5,854	$ 3,620
Restricted cash	600	600
Total short-term investments		2,249
Total assets measured at fair value	6,454	6,469
Money Market Funds [Member]
Total cash equivalents	5,854	1,871
Commercial Paper [Member]
Total cash equivalents		999
Corporate Debt [Member]
Total cash equivalents		750
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]
Total short-term investments		748
Corporate Debt Securities [Member]
Total short-term investments		1,501
Fair Value, Inputs, Level 1 [Member]
Total cash equivalents	5,854	1,871
Restricted cash	600	600
Total short-term investments
Total assets measured at fair value	6,454	2,471
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Total cash equivalents	5,854	1,871
Fair Value, Inputs, Level 1 [Member] | Commercial Paper [Member]
Total cash equivalents
Fair Value, Inputs, Level 1 [Member] | Corporate Debt [Member]
Total cash equivalents
Fair Value, Inputs, Level 1 [Member] | Commercial Paper, Not Included with Cash and Cash Equivalents [Member]
Total short-term investments
Fair Value, Inputs, Level 1 [Member] | Corporate Debt Securities [Member]
Total short-term investments
Fair Value, Inputs, Level 2 [Member]
Total cash equivalents		1,749
Restricted cash
Total short-term investments		2,249
Total assets measured at fair value		3,998
Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member]
Total cash equivalents
Fair Value, Inputs, Level 2 [Member] | Commercial Paper [Member]
Total cash equivalents		999
Fair Value, Inputs, Level 2 [Member] | Corporate Debt [Member]
Total cash equivalents		750
Fair Value, Inputs, Level 2 [Member] | Commercial Paper, Not Included with Cash and Cash Equivalents [Member]
Total short-term investments		748
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Total short-term investments		$ 1,501

Note 5 - Intangible Assets (Det

Note 5 - Intangible Assets (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Amortization of Intangible Assets, Total	$ 25,000	$ 25,000	$ 49,000	$ 49,000

Note 5 - Intangible Assets - In

Note 5 - Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Intangible assets, less accumulated amortization	$ 120	$ 169
Customer Relationships [Member]
Customer relationships, gross carrying amount	1,275	1,275
Customer relationships, accumulated amortization	(1,155)	(1,106)
Intangible assets, less accumulated amortization	$ 120	$ 169

Note 5 - Intangible Assets - Ex

Note 5 - Intangible Assets - Expected Amortization Expense in Future Periods (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Remainder of 2020	$ 49
2021	71
Total	$ 120	$ 169

Note 6 - Leases (Details Textua

Note 6 - Leases (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Operating Lease, Right-of-Use Asset	$ 1,343	$ 1,828
Operating Lease, Liability, Total	$ 1,426
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	8 years
Corporate Office Facility in Seattle, Washington [Member]
Lessee, Operating Lease, Term of Contract (Month)		7 years 90 days
Operating Lease, Right-of-Use Asset		$ 1,200
Operating Lease, Liability, Total		$ 1,200

Note 6 - Leases - Components of

Note 6 - Leases - Components of Lease Expense and Supplemental Cash Flow Information (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)
Operating leases	$ 472
Cash paid for amounts included in the measurement of lease liabilities	$ 519

Note 6 - Leases - Supplemental

Note 6 - Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Operating Lease, Right-of-Use Asset	$ 1,343	$ 1,828
Current portion of operating lease liability	292	702
Operating lease liability, net of current portion	1,134	$ 1,256
Total operating lease liabilities	$ 1,426
Weighted average remaining lease term (years) (Year)	6 years 255 days
Weighted average discount rate	8.40%

Note 6 - Leases - Amounts Oblig

Note 6 - Leases - Amounts Obligated to Pay, by Maturity, Under Operating Leases Liabilities (Details) $ in Thousands	Jun. 30, 2020USD ($)
2020, remainder of year	$ 154
2021	272
2022	249
2023	255
2024	262
After 2024	709
Total minimum lease payments	1,901
Less: amount representing interest	(475)
Operating Lease, Liability, Total	$ 1,426

Note 7 - Shareholders' Equity_2

Note 7 - Shareholders' Equity (Details Textual)	6 Months Ended
	Jun. 30, 2020USD ($)
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	4 years
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 764,296
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 292 days
Restricted Stock Units (RSUs) [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	73 days
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 15,561

Note 7 - Shareholders' Equity -

Note 7 - Shareholders' Equity - Weighted Average Assumptions of Stock Options (Details) - Share-based Payment Arrangement, Option [Member]	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Dividend yield	0.00%	0.00%	0.00%	0.00%
Expected life (years) (Year)	4 years 328 days	5 years 292 days	4 years 328 days	5 years 328 days
Expected volatility	63.00%	64.00%	63.00%	64.00%
Risk-free interest rate	0.30%	2.20%	0.70%	2.20%

Note 7 - Shareholders' Equity_3

Note 7 - Shareholders' Equity - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Total stock-based compensation expense	$ 105	$ 15	$ 320	$ 183
Cost of Sales [Member] | Edge to Cloud [Member]
Total stock-based compensation expense	20	3	24	9
Selling, General and Administrative Expenses [Member]
Total stock-based compensation expense	80	10	286	198
Research and Development Expense [Member]
Total stock-based compensation expense	$ 5	$ 2	$ 10	$ (24)

Note 7 - Shareholders' Equity_4

Note 7 - Shareholders' Equity - Stock Option Activity (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Balance, number of shares (in shares)	1,544,826
Balance, weighted average exercise price (in dollars per share)	$ 2.74
Balance, weighted average remaining contractual life (Year)	8 years 54 days	7 years 171 days
Balance, aggregate intrinsic value	$ 418,539	$ 46,582
Granted, number of shares (in shares)	567,900
Granted, weighted average exercise price (in dollars per share)	$ 1.02
Exercised, number of shares (in shares)
Exercised, weighted average exercise price (in dollars per share)
Forfeited, number of shares (in shares)	(109,656)
Forfeited, weighted average exercise price (in dollars per share)	$ 1.72
Expired, number of shares (in shares)	(172,898)
Expired, weighted average exercise price (in dollars per share)	$ 4.82
Balance, number of shares (in shares)	1,830,172	1,544,826
Balance, weighted average exercise price (in dollars per share)	$ 2.07	$ 2.74
Vested and expected to vest, number of shares (in shares)	1,540,412
Vested and expected to vest, weighted average exercise price (in dollars per share)	$ 2.20
Vested and expected to vest, weighted average remaining contractual life (Year)	7 years 343 days
Vested and expected to vest, aggregate intrinsic value	$ 320,836
Exercisable, number of shares (in shares)	529,497
Exercisable, weighted average exercise price (in dollars per share)	$ 3.63
Exercisable, weighted average remaining contractual life (Year)	5 years 186 days
Exercisable, aggregate intrinsic value	$ 6,100

Note 7 - Shareholders' Equity_5

Note 7 - Shareholders' Equity - Summary of Certain Additional Information about Stock Options (Details) - Share-based Payment Arrangement, Option [Member] - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Weighted average grant-date fair value of options granted during the period (in dollars per share)	$ 1.66	$ 1.35	$ 1.02	$ 1.88
Options in-the-money (in shares) (in shares)	25,344		25,344
Aggregate intrinsic value of options exercised during the period

Note 7 - Shareholders' Equity_6

Note 7 - Shareholders' Equity - Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Unvested, number of shares (in shares) | shares	112,846
Unvested, weighted average award price (in dollars per share) | $ / shares	$ 1.44
Granted, number of shares (in shares) | shares
Granted, weighted average award price (in dollars per share) | $ / shares
Vested, number of shares (in shares) | shares	(112,846)
Vested, weighted average award price (in dollars per share) | $ / shares	$ 1.44
Forfeited, number of shares (in shares) | shares
Forfeited, weighted average award price (in dollars per share) | $ / shares
Unvested, number of shares (in shares) | shares
Unvested, weighted average award price (in dollars per share) | $ / shares
Expected to vest, number of shares (in shares) | shares
Expected to vest, weighted average award price (in dollars per share) | $ / shares

Note 7 - Shareholders' Equity_7

Note 7 - Shareholders' Equity - Common Stock Reserved for Future Issuance (Details) - shares	Jun. 30, 2020	Dec. 31, 2019
Stock options outstanding (in shares)	1,830,172	1,544,826
Stock options and restricted stock units available for future grant (in shares)	1,444,690
Common stock reserved for future issuance (in shares)	3,274,862
Restricted Stock Units (RSUs) [Member]
Restricted stock units outstanding (in shares)		112,846

Note 9 - Information About Ge_3

Note 9 - Information About Geographic Areas and Operating Segments (Details Textual)	6 Months Ended
	Jun. 30, 2020
Number of Operating Segments	2
Number of Reportable Segments	2

Note 9 - Information About Ge_4

Note 9 - Information About Geographic Areas and Operating Segments - Profit and Loss Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue	$ 8,924	$ 14,180	$ 25,653	$ 29,276
Cost of revenue	7,878	11,757	22,022	24,462
Gross profit	1,046	2,423	3,631	4,814
Operating expenses	2,121	6,352	5,145	11,622
Other income (loss), net	2	61	(33)	94
Income tax (expense) benefit
Net loss	(1,073)	(3,868)	(1,547)	(6,714)
Partner Solutions [Member]
Revenue	8,110	11,684	24,015	24,785
Cost of revenue	6,944	9,923	20,100	21,072
Gross profit	1,166	1,761	3,915	3,713
Edge to Cloud [Member]
Revenue	814	2,496	1,638	4,491
Cost of revenue	934	1,834	1,922	3,390
Gross profit	$ (120)	$ 662	$ (284)	$ 1,101

Note 9 - Information About Ge_5

Note 9 - Information About Geographic Areas and Operating Segments - Revenue and Long-lived Assets by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Total revenue	$ 8,924	$ 14,180	$ 25,653	$ 29,276
Total long-lived assets	1,823		1,823		$ 2,533
North America [Member]
Total revenue	7,754	12,039	21,530	24,906
Total long-lived assets	1,601		1,601		2,016
Asia [Member]
Total revenue	775	1,443	3,089	3,149
Total long-lived assets					177
Europe [Member]
Total revenue	395	$ 698	1,034	$ 1,221
Total long-lived assets	$ 222		$ 222		$ 340

Note 10 - Significant Risk Co_3

Note 10 - Significant Risk Concentrations (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 8,924,000	$ 14,180,000	$ 25,653,000	$ 29,276,000
Accounts Receivable, after Allowance for Credit Loss, Current, Total	6,243,000		6,243,000		$ 9,216,000
Rebate Credits Outstanding	$ 168,000		$ 168,000
Cost of Sales [Member]
Rebates, Allocation Percentage	20.00%	20.00%	20.00%	20.00%
Selling and Marketing Expense [Member]
Rebates, Allocation Percentage	80.00%	80.00%	80.00%	80.00%
Partner Solutions [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 8,110,000	$ 11,684,000	$ 24,015,000	$ 24,785,000
Supplier Concentration Risk [Member] | Revenue Benchmark [Member] | Microsoft Corporation [Member] | Windows IoT Operating Systems [Member]
Concentration Risk, Percentage					79.00%	75.00%
Supplier Concentration Risk [Member] | Revenue Benchmark [Member] | Microsoft Corporation [Member] | Windows IoT Operating Systems [Member] | Partner Solutions [Member]
Concentration Risk, Percentage					3.00%
CCIntegration, Inc [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 1,200,000
CCIntegration, Inc [Member] | Customer Concentration Risk [Member] | Revenue from Contract with Customer Benchmark [Member]
Concentration Risk, Percentage	14.00%
Honeywell International, Inc [Member]
Accounts Receivable, after Allowance for Credit Loss, Current, Total	$ 1,100,000		$ 1,100,000		$ 1,200,000
Honeywell International, Inc [Member] | Customer Concentration Risk [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage			18.00%		13.00%

Note 10 - Significant Risk Co_4

Note 10 - Significant Risk Concentrations - Rebate Credits (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Cost of Sales [Member]
Reductions	$ 41	$ 71	$ 154	$ 153
Selling and Marketing Expense [Member]
Reductions	$ 721	$ 16	$ 940	$ 430

Note 11 - Restructuring Costs_2

Note 11 - Restructuring Costs (Details Textual) $ in Thousands	1 Months Ended		3 Months Ended	6 Months Ended	12 Months Ended
	Oct. 31, 2019	May 31, 2019	Jun. 30, 2020USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2020USD ($)
Payments for Restructuring			$ 44	$ 472
Restructuring Reserve, Ending Balance			$ 0	0	$ 472	$ 44
Employee Severance [Member]
Restructuring and Related Cost, Number of Positions Eliminated		38
Restructuring Costs, Total					$ 2,300
Payments for Restructuring				$ 500
Employee Severance [Member] | TAIWAN, PROVINCE OF CHINA
Restructuring and Related Cost, Number of Positions Eliminated	17

Note 11 - Restructuring Costs -

Note 11 - Restructuring Costs - Activity and Estimated Timing of Future Payouts for Accrued Restructuring Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Balance	$ 44		$ 472
Restructuring costs		$ 1,376		$ 1,376
Cash payments	(44)		(472)
Balance	$ 0		$ 0

Note 12 - Paycheck Protection_3

Note 12 - Paycheck Protection Program Loan - PPP Loan Balance (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current portion	$ 695
Long-term portion	881
Paycheck Protection Program CARES Act [Member]
Principal	1,572
Accrued interest	4
Long-term Debt, Total	1,576
Current portion	695
Long-term portion	881
Notes Payable, Total	$ 1,576