Document And Entity Information
Document And Entity Information - shares | 9 Months Ended | |
Sep. 30, 2016 | Nov. 11, 2016 | |
Document Information [Line Items] | ||
Entity Registrant Name | CATASYS, INC. | |
Entity Central Index Key | 1,136,174 | |
Trading Symbol | cats | |
Current Fiscal Year End Date | --12-31 | |
Entity Filer Category | Smaller Reporting Company | |
Entity Current Reporting Status | Yes | |
Entity Voluntary Filers | No | |
Entity Well-known Seasoned Issuer | No | |
Entity Common Stock, Shares Outstanding (in shares) | 55,173,458 | |
Document Type | S1 | |
Document Period End Date | Sep. 30, 2016 | |
Document Fiscal Year Focus | 2,016 | |
Document Fiscal Period Focus | Q3 | |
Amendment Flag | false |
Condensed Consolidated Balance
Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) | Sep. 30, 2016 | Dec. 31, 2015 |
Current assets | ||
Cash and cash equivalents | $ 1,843,000 | $ 916,000 |
Receivables, net of allowance for doubtful accounts of $0 and $0, respectively | 889,000 | 590,000 |
Prepaids and other current assets | 305,000 | 575,000 |
Total current assets | 3,037,000 | 2,081,000 |
Long-term assets | ||
Property and equipment, net of accumulated depreciation of $1,491 and $2,002, respectively | 445,000 | 412,000 |
Deposits and other assets | 371,000 | 387,000 |
Total Assets | 3,853,000 | 2,880,000 |
Current liabilities | ||
Accounts payable | 818,000 | 753,000 |
Accrued compensation and benefits | 1,892,000 | 1,703,000 |
Deferred revenue | 3,231,000 | 1,683,000 |
Other accrued liabilities | 551,000 | 682,000 |
Short term debt, related party, net of discount of $978 and $0, respectively | 8,647,000 | |
Derivative Liability | 8,676,000 | |
Total current liabilities | 23,815,000 | 4,821,000 |
Long-term liabilities | ||
Deferred rent and other long-term liabilities | 138,000 | 198,000 |
Capital leases | 40,000 | 66,000 |
Long term convertible debt, related party, net of discount $0 and $0, respectively | 3,662,000 | |
Long term derivative liability | 2,348,000 | |
Warrant liabilities | 4,441,000 | |
Total Liabilities | 28,434,000 | 11,604,000 |
Stockholders' deficit | ||
Preferred stock, $0.0001 par value; 50,000,000 shares authorized; no shares issued and outstanding | 0 | 0 |
Common stock, $0.0001 par value; 500,000,000 shares authorized; 55,007,761 and 25,244,485 shares issued and outstanding at December 31, 2015 and December 31, 2014, respectively | 6,000 | 6,000 |
Additional paid-in-capital | 253,621,000 | 253,053,000 |
Accumulated deficit | (278,208,000) | (261,783,000) |
Total Stockholders' deficit | (24,581,000) | (8,724,000) |
Total Liabilities and Stockholders' Deficit | $ 3,853,000 | $ 2,880,000 |
Condensed Consolidated Balance3
Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 |
Receivables, allowance for doubtful accounts | $ 0 | $ 0 |
Property and equipment, accumulated dereciation | 1,581 | 1,491 |
Short term debt, net of discount | 978 | 0 |
Long term debt, net of discount | $ 0 | $ 0 |
Preferred stock, par value (in dollars per share) | $ 0.0001 | $ 0.0001 |
Preferred stock, shares authorized (in shares) | 50,000,000 | 50,000,000 |
Preferred stock, shares issued (in shares) | 0 | 0 |
Preferred stock, shares outstanding (in shares) | 0 | 0 |
Common stock, par value (in dollars per share) | $ 0.0001 | $ 0.0001 |
Common stock, shares authorized (in shares) | 500,000,000 | 500,000,000 |
Common stock, shares issued (in shares) | 55,053,458 | 55,007,761 |
Common stock, shares outstanding (in shares) | 55,053,458 | 55,007,761 |
Condensed Consolidated Statemen
Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended | |||
Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015 | Dec. 31, 2014 | |
Revenues: | ||||||
Healthcare services revenues | $ 1,336,000 | $ 538,000 | $ 3,287,000 | $ 1,443,000 | $ 2,705,000 | $ 2,030,000 |
Operating expenses | ||||||
Cost of healthcare services | 1,253,000 | 720,000 | 3,381,000 | 1,655,000 | 2,433,000 | 1,301,000 |
General and administrative | 2,195,000 | 1,968,000 | 6,518,000 | 7,124,000 | 9,049,000 | 6,302,000 |
Depreciation and amortization | 38,000 | 30,000 | 102,000 | 94,000 | 122,000 | 113,000 |
Total operating expenses | 3,486,000 | 2,718,000 | 10,001,000 | 8,873,000 | 11,604,000 | 7,716,000 |
Loss from operations | (2,150,000) | (2,180,000) | (6,714,000) | (7,430,000) | (8,899,000) | (5,686,000) |
Interest and other income | 15,000 | 20,000 | 90,000 | 41,000 | 64,000 | 1,194,000 |
Interest expense | (3,215,000) | (1,209,000) | (4,139,000) | (2,321,000) | (2,590,000) | (2,778,000) |
Loss on impairment of intangible assets | (88,000) | (88,000) | (88,000) | |||
Loss on exchange of warrants | (4,410,000) | (4,410,000) | 0 | |||
Change in fair value of derivative liability | (3,484,000) | (5,027,000) | (6,328,000) | (5,027,000) | (2,761,000) | |
Change in fair value of warrant liability | 1,423,000 | 1,007,000 | 673,000 | 10,915,000 | 11,665,000 | (19,854,000) |
Loss from continuing operations before provision for income taxes | (7,411,000) | (7,477,000) | (16,418,000) | (8,320,000) | (7,214,000) | (27,124,000) |
Provision for income taxes | 2,000 | 3,000 | 7,000 | 7,000 | 9,000 | 9,000 |
Net loss | $ (7,413,000) | $ (7,480,000) | $ (16,425,000) | $ (8,327,000) | $ (7,223,000) | $ (27,346,000) |
Basic and diluted net loss from continuing operations per share: (in dollars per share) | $ (0.13) | $ (0.16) | $ (0.30) | $ (0.23) | $ (0.18) | $ (1.21) |
Basic weighted number of shares outstanding (in shares) | 55,044 | 47,638 | 55,020 | 36,181 | 40,372 | 22,353 |
Condensed Consolidated Stateme5
Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($) | 9 Months Ended | |
Sep. 30, 2016 | Sep. 30, 2015 | |
Net loss | $ (16,425,000) | $ (8,327,000) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Depreciation and amortization | 102,000 | 94,000 |
Loss on impairment of intangible assets | 88,000 | |
Issuance costs included in interest expense | 3,673,000 | 2,166,000 |
Provision for doubtful accounts | 46,000 | 65,000 |
Deferred rent | (52,000) | (58,000) |
Share-based compensation expense | 523,000 | 1,223,000 |
Fair value adjustment on warrant liability | (673,000) | (10,915,000) |
Loss on exchange of warrants | 4,410,000 | |
Fair value adjustment on derivative liability | 6,328,000 | 5,027,000 |
Changes in current assets and liabilities: | ||
Receivables | (345,000) | 71,000 |
Prepaids and other current assets | 270,000 | 136,000 |
Deferred revenue | 1,548,000 | 1,200,000 |
Accounts payable and other accrued liabilities | 554,000 | 664,000 |
Net cash used by operating activities | (4,451,000) | (3,872,000) |
Purchases of property and equipment | (102,000) | (18,000) |
Deposits and other assets | 16,000 | (87,000) |
Net cash used by investing activities | (86,000) | (105,000) |
Proceeds from the issuance of common stock and warrants | 463,000 | |
Proceeds from the issuance of convertible debt, related party | 5,910,000 | |
Payments on convertible debt | (2,681,000) | |
Proceeds from the issuance of senior promissory note, related party | 5,505,000 | |
Proceeds from advance from related party | 225,000 | |
Payment on advance from related party | (225,000) | |
Transactions costs | (185,000) | |
Payments on Capital lease obligations | (41,000) | (13,000) |
Net cash provided by financing activities | 5,464,000 | 3,494,000 |
Net increase (decrease) in cash and cash equivalents | 927,000 | (483,000) |
Cash and cash equivalents at beginning of period | 916,000 | 708,000 |
Cash and cash equivalents at end of period | 1,843,000 | 225,000 |
Supplemental disclosure of cash paid | ||
Interest | 190,000 | |
Income taxes | 46,000 | 40,000 |
Supplemental disclosure of non-cash activity | ||
Common stock issued for exercise of warrants | 45,000 | |
Property and equipment acquired through capital leases and other financing | 34,000 | 7,000 |
Warrants Issued for Services [Member] | ||
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Issuance of stock and warrants for services | 112,000 | |
Common Stock Issued for Consulting Services [Member] | ||
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Issuance of stock and warrants for services | $ 172,000 |
Consolidated Balance Sheets
Consolidated Balance Sheets - USD ($) | Dec. 31, 2015 | Dec. 31, 2014 |
Current assets | ||
Cash and cash equivalents | $ 916,000 | $ 708,000 |
Receivables, net of allowance for doubtful accounts of $0 and $0, respectively | 590,000 | 189,000 |
Receivables from related party | 300,000 | |
Prepaids and other current assets | 575,000 | 313,000 |
Total current assets | 2,081,000 | 1,510,000 |
Long-term assets | ||
Property and equipment, net of accumulated depreciation of $1,491 and $2,002, respectively | 412,000 | 354,000 |
Intangible assets, net of accumulated amortization of $0 and $418, respectively | 101,000 | |
Deposits and other assets | 387,000 | 387,000 |
Total Assets | 2,880,000 | 2,352,000 |
Current liabilities | ||
Accounts payable | 753,000 | 341,000 |
Accrued compensation and benefits | 1,703,000 | 1,392,000 |
Deferred revenue | 1,683,000 | 354,000 |
Other accrued liabilities | 682,000 | 614,000 |
Warrant liabilities | 259,000 | |
Total current liabilities | 4,821,000 | 2,960,000 |
Long-term liabilities | ||
Deferred rent and other long-term liabilities | 198,000 | 267,000 |
Long term convertible debt, related party, net of discount $0 and $0, respectively | 3,662,000 | |
Capital leases | 66,000 | 23,000 |
Long term derivative liability | 2,348,000 | |
Warrant liabilities | 509,000 | 40,326,000 |
Total Liabilities | 11,604,000 | 43,576,000 |
Stockholders' deficit | ||
Preferred stock, $0.0001 par value; 50,000,000 shares authorized; no shares issued and outstanding | 0 | 0 |
Common stock, $0.0001 par value; 500,000,000 shares authorized; 55,007,761 and 25,244,485 shares issued and outstanding at December 31, 2015 and December 31, 2014, respectively | 6,000 | 3,000 |
Additional paid-in-capital | 253,053,000 | 213,333,000 |
Accumulated deficit | (261,783,000) | (254,560,000) |
Total Stockholders' deficit | (8,724,000) | (41,224,000) |
Total Liabilities and Stockholders' Deficit | 2,880,000 | 2,352,000 |
Affiliated Entity [Member] | ||
Long-term liabilities | ||
Long term convertible debt, related party, net of discount $0 and $0, respectively | $ 3,662,000 |
Consolidated Balance Sheets (Pa
Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands | Dec. 31, 2015 | Dec. 31, 2014 |
Receivables, allowance for doubtful accounts | $ 0 | $ 0 |
Property and equipment, accumulated dereciation | 1,491 | 2,002 |
Intangible assets, accumulated amortization | $ 0 | $ 418 |
Preferred stock, par value (in dollars per share) | $ 0.0001 | $ 0.0001 |
Preferred stock, shares authorized (in shares) | 50,000,000 | 50,000,000 |
Preferred stock, shares issued (in shares) | 0 | 0 |
Preferred stock, shares outstanding (in shares) | 0 | 0 |
Common stock, par value (in dollars per share) | $ 0.0001 | $ 0.0001 |
Common stock, shares authorized (in shares) | 500,000,000 | 500,000,000 |
Common stock, shares issued (in shares) | 55,007,761 | 25,244,485 |
Common stock, shares outstanding (in shares) | 55,007,761 | 25,244,485 |
Affiliated Entity [Member] | ||
Long term convertible debt discount | $ 0 | $ 0 |
Consolidated Statements of Oper
Consolidated Statements of Operations - USD ($) shares in Thousands | 12 Months Ended | |
Dec. 31, 2015 | Dec. 31, 2014 | |
Revenues: | ||
Healthcare services revenues | $ 2,705,000 | $ 2,030,000 |
Operating expenses | ||
Cost of healthcare services | 2,433,000 | 1,301,000 |
General and administrative | 9,049,000 | 6,302,000 |
Depreciation and amortization | 122,000 | 113,000 |
Total operating expenses | 11,604,000 | 7,716,000 |
Loss from operations | (8,899,000) | (5,686,000) |
Interest and other income | 64,000 | 1,194,000 |
Interest expense | (2,590,000) | (2,778,000) |
Loss on impairment of intangible assets | (88,000) | |
Loss on exchange of warrants | (4,410,000) | 0 |
Loss on debt extinguishment | (195,000) | |
Change in fair value of warrant liability | 11,665,000 | (19,854,000) |
Change in fair value of derivative liability | (2,761,000) | |
Loss from continuing operations before provision for income taxes | (7,214,000) | (27,124,000) |
Provision for income taxes | 9,000 | 9,000 |
Loss from continuing operations | (7,223,000) | (27,133,000) |
Loss from discontinued operations, net of income taxes | (213,000) | |
Net loss | $ (7,223,000) | $ (27,346,000) |
Basic and diluted net loss from continuing operations per share: (in dollars per share) | $ (0.18) | $ (1.21) |
Basic weighted number of shares outstanding (in shares) | 40,372 | 22,353 |
Basic and diluted net loss from discontinued operations per share: (in dollars per share) | $ 0 | $ (0.01) |
Consolidated Statements of Stoc
Consolidated Statements of Stockholders' Equity - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
Balance (in shares) at Dec. 31, 2013 | 18,835,571 | |||
Balance at Dec. 31, 2013 | $ 2,000 | $ 209,169,000 | $ (227,214,000) | $ (18,043,000) |
Exercise of Warrants (in shares) | 443,563 | |||
Exercise of Warrants | 963,000 | 963,000 | ||
Stock Issued During Period, Shares, Issued for Services | 355,000 | |||
Stock Issued During Period, Value, Issued for Services | $ 550,000 | 550,000 | 550,000 | |
Stock Issued During Period, Shares, New Issues | 5,610,351 | |||
Common stock issued in private placement, net of expenses | $ 1,000 | 2,600,000 | 2,601,000 | |
Share-based compensation expense | 51,000 | 51,000 | ||
Net loss | (27,346,000) | (27,346,000) | ||
Balance (in shares) at Dec. 31, 2014 | 25,244,485 | |||
Balance at Dec. 31, 2014 | $ 3,000 | 213,333,000 | (254,560,000) | (41,224,000) |
Stock Issued During Period, Shares, Issued for Services | 76,055 | |||
Stock Issued During Period, Value, Issued for Services | $ 172,000 | 172,000 | 172,000 | |
Stock Issued During Period, Shares, New Issues | 8,410,001 | |||
Common stock issued in private placement, net of expenses | $ 1,000 | 2,620,000 | 2,621,000 | |
Share-based compensation expense | 1,397,000 | 1,397,000 | ||
Net loss | (7,223,000) | (7,223,000) | ||
Balance (in shares) at Dec. 31, 2015 | 55,007,761 | |||
Balance at Dec. 31, 2015 | $ 6,000 | 253,053,000 | $ (261,783,000) | (8,724,000) |
Warrant Exchange (in shares) | 21,277,220 | |||
Warrant Exchange | $ 2,000 | $ 35,531,000 | 35,533,000 | |
Stock Issued During Period, Shares, Issued for Services | 0 | |||
Net loss | (16,425,000) | |||
Balance at Sep. 30, 2016 | $ (24,581,000) |
Consolidated Statements of Cash
Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended | |
Dec. 31, 2015 | Dec. 31, 2014 | |
Operating activities: | ||
Net loss | $ (7,223,000) | $ (27,346,000) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Loss from discontinued operations | 213,000 | |
Depreciation and amortization | 122,000 | 113,000 |
Loss on impairment of intangible assets | 88,000 | |
Issuance costs included in interest expense | 2,324,000 | 2,771,000 |
Loss on debt extinguishment | 195,000 | |
Provision for doubtful accounts | 10,000 | |
Write-off of accrued liabilities | (1,194,000) | |
Deferred rent | (44,000) | 70,000 |
Share-based compensation expense | 1,397,000 | 51,000 |
Transactions costs | (400,000) | |
Fair value adjustment on warrant liability | (11,665,000) | 19,854,000 |
Loss on exchange of warrants | 4,410,000 | 0 |
Fair value adjustment on derivative liability | (2,761,000) | |
Changes in current assets and liabilities: | ||
Receivables | (111,000) | (16,000) |
Prepaids and other current assets | 17,000 | 37,000 |
Deferred revenue | 1,329,000 | (180,000) |
Accounts payable and other accrued liabilities | 882,000 | 94,000 |
Net cash used by operating activities of continuing operations | (5,168,000) | (5,058,000) |
Net cash used by operating activities of discontinued operations | (215,000) | |
Net cash used by operating activities | (5,168,000) | (5,273,000) |
Investing activities: | ||
Purchases of property and equipment | (107,000) | (65,000) |
Deposits and other assets | 53,000 | |
Net cash used by investing activities | (107,000) | (12,000) |
Financing activities: | ||
Proceeds from the issuance of common stock and warrants | 2,463,000 | 4,800,000 |
Proceeds from the exercise of warrants | 77,000 | |
Proceeds from the issuance of convertible debt, related party | 5,910,000 | |
Payments on convertible debt | (2,681,000) | |
Transactions Costs | (185,000) | |
Payments on Capital lease obligations | (24,000) | (20,000) |
Net cash provided by financing activities | 5,483,000 | 4,857,000 |
Net increase (decrease) in cash and cash equivalents | 208,000 | (428,000) |
Cash and cash equivalents at beginning of period | 708,000 | 1,136,000 |
Cash and cash equivalents at end of period | 916,000 | 708,000 |
Supplemental disclosure of cash paid | ||
Interest | 271,000 | |
Income taxes | 41,000 | 14,000 |
Supplemental disclosure of non-cash activity | ||
Property and equipment acquired through capital leases and other financing | 54,000 | 24,000 |
Exercise of Warrants [Member] | ||
Supplemental disclosure of non-cash activity | ||
Common stock issued | 963,000 | |
Services [Member] | ||
Supplemental disclosure of non-cash activity | ||
Common stock issued | 150,000 | |
Warrants Issued for Services [Member] | ||
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Issuance of stock and warrants for services | 168,000 | |
Common Stock Issued for Consulting Services [Member] | ||
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Issuance of stock and warrants for services | 172,000 | |
Common Stock Issued for Investor Relation Services [Member] | ||
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Issuance of stock and warrants for services | $ 75,000 |
Note 1 - Basis of Consolidation
Note 1 - Basis of Consolidation, Presentation and Going Concern | 9 Months Ended |
Sep. 30, 2016 | |
Notes to Financial Statements | |
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] | Note 1. The accompanying unaudited condensed consolidated financial statements for Catasys, Inc. and its subsidiaries have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and instructions to Form 10 may 10 December 31, 2015, December 31, 2015, Our financial statements have been prepared on the basis that we will continue as a going concern. At September 30, 2016, $1.8 $20.8 August 2016, three $2.8 five 875,000 $1.10 nine September 30, 2016, $4.5 twelve September 30, 2016, We expect our current cash resources to cover expenses into December 2016; may Our ability to fund our ongoing operations and continue as a going concern is dependent on increasing the number of members that are eligible for our programs by signing new contracts and generating fees from existing and new contracts and the success of management’s plans to increase revenue and continue to control expenses. We currently operate in Florida, Georgia, Illinois, Kansas, Kentucky, Louisiana, Massachusetts, Missouri, New Jersey, North Carolina, Oklahoma, Pennsylvania, South Carolina, Tennessee, Texas, Virginia, West Virginia and Wisconsin. We provide services to commercial (employer funded), managed Medicare Advantage and managed Medicaid populations. We have generated increasing fees from our launched programs and expect to increase enrollment and fees throughout 2016. |
Note 2 - Summary of Significant
Note 2 - Summary of Significant Accounting Policies | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Notes to Financial Statements | ||
Significant Accounting Policies [Text Block] | Note 2. Revenue Recognition Our Catasys contracts are generally designed to provide cash fees to us on a monthly basis based on enrolled members. To the extent our contracts may may twelve Cost of Services Cost of healthcare services consists primarily of salaries related to our care coaches, healthcare provider claims payments, and fees charged by our third third Trak TM Cash Equivalents and Concentration of Credit Risk We consider all highly liquid investments with an original maturity of three may September 30, 2016, $1.7 For the nine September 30, 2016, two 80% three 94% Basic and Diluted Income (Loss) per Share Basic income (loss) per share is computed by dividing the net income (loss) to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. Diluted income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of shares of common stock and dilutive common equivalent shares outstanding during the period. Common equivalent shares, consisting of 7,072,926 3,443,612 nine September 30, 2016 2015, Share-Based Compensation Our 2010 1,825,000 422A ten three five September 30, 2016, 1,464,091 303,672 Share-based compensation expense attributable to operations were $174,000 $523,000 three nine September 30, 2016, $186,000 $1.2 2015, Stock Options – Employees and Directors We measure and recognize compensation expense for all share-based payment awards made to employees and directors based on estimated fair values on the date of grant. We estimate the fair value of share-based payment awards using the Black-Scholes option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the condensed consolidated statements of operations. Share-based compensation expense recognized for employees and directors for the three nine September 30, 2016 $174,000 $523,000, $186,000 $1.2 2015, For share-based awards issued to employees and directors, share-based compensation is attributed to expense using the straight-line single option method. Share-based compensation expense recognized in our condensed consolidated statements of operations for the three nine September 30, 2016 2015 There were no three nine September 30, 2016, 0 1,050,000 0 250,000 2015 three nine September 30, 2016 Weighted Avg. Shares Exercise Price Balance December 31, 2015 1,471,000 $ 6.49 Granted - $ - Cancelled (7,000 ) $ 10.38 Balance March 31, 2016 1,464,000 $ 6.49 Granted - $ - Cancelled - $ - Balance June 30, 2016 1,464,000 $ 6.49 Granted - $ - Cancelled - $ - Balance September 30, 2016 1,464,000 $ 6.49 The expected volatility assumptions have been based on the historical and expected volatility of our stock, measured over a period generally commensurate with the expected term. The weighted average expected option term for the three nine September 30, 2016 2015 107 110), As of September 30, 2016, $492,000 1.24 Stock Options and Warrants – Non-employees We account for the issuance of options and warrants for services from non-employees by estimating the fair value of warrants issued using the Black-Scholes pricing model. This model’s calculations include the option or warrant exercise price, the market price of shares on grant date, the weighted average risk-free interest rate, the expected life of the option or warrant, and the expected volatility of our stock and the expected dividends. For options and warrants issued as compensation to non-employees for services that are fully vested and non-forfeitable at the time of issuance, the estimated value is recorded in equity and expensed when the services are performed and benefit is received. For unvested shares, the change in fair value during the period is recognized in expense using the graded vesting method. There were no three nine September 30, 2016 2015. no three nine September 30, 2016, $0 $3,000 three nine September 30, 2015, There was no non-employee stock option activity for the three nine September 30, 2016. Common Stock There were 45,697 three nine September 30, 2016, There were no three nine September 30, 2016 0 76,000 2015, Income Taxes We have recorded a full valuation allowance against our otherwise recognizable deferred tax assets as of September 30, 2016. September 30, 2016. 740, We assess our income tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. For those tax positions where there is greater than 50% may 50% September 30, 2016 Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the condensed consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure fair value. The fair value hierarchy distinguishes between (1) (2) three three Level Input: Input Definition: Level I Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level II Inputs, other than quoted prices included in Level I, that are observable for the asset or liability through corroboration with market data at the measurement date. Level III Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The following table summarizes fair value measurements by level at September 30, 2016 Balance at September 30, 2016 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 106 - - 106 Total assets 106 - - 106 Warrant liabilities - - 4,441 4,441 Derivative Liability 8,676 8,676 Total liabilities - - 13,117 13,117 Financial instruments classified as Level III in the fair value hierarchy as of September 30, 2016, Warrant Liabilities The following table summarizes our fair value measurements using significant Level III inputs, and changes therein, for the three nine September 30, 2016: Level III Level III Warrant Derivative (Dollars in thousands) Liabilities (Dollars in thousands) Liabilities Balance as of December 31, 2015 $ 509 Balance as of December 31, 2015 $ 2,348 Issuance of warrants 216 Issuance of warrants - Change in fair value 228 Change in fair value 1,337 Balance as of March 31, 2016 $ 953 Balance as of March 31, 2016 $ 3,685 Issuance (exercise) of warrants, net 444 Issuance (exercise) of warrants, net - Change in fair value 522 Change in fair value 1,507 Balance as of June 30, 2016 $ 1,919 Balance as of June 30, 2016 $ 5,192 Issuance (exercise) of warrants, net 3,982 Issuance (exercise) of warrants, net - Exercise of warrants (37 ) Expiration of warrants - Change in fair value (1,423 ) Change in fair value 3,484 Balance as of September 30, 2016 $ 4,441 Balance as of September 30, 2016 $ 8,676 Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from two seven five seven Warrant Liabilities In March 2016, $900,000 $900,000 “March 2016 March 2016 30 8% 12% five 450,000 $0.47 “March 2016 640,909 March 2016 $0.33 May 2016 In April 2016, March 2016 $400,000, $1.3 “April five 200,000 $0.47 “April 2016 284,848 April 2016 $0.33 May 2016 In May 2016, April 2016 $405,000, $1.7 “May five 306,818 $0.33 “May 2016 In June 2016, May 2016 $480,000, $2.2 “June 2016 five 363,636 $0.33 “June 2016 In July 2016, June 2016 $570,000, $2.8 “July 2016 five 431,818 $0.33 “July 2016 In August 2016, three $2.8 “August 2016 five 875,000 $1.10 “August 2016 The August 2016 August 2016 August 2016 August 2016 In addition, in August 2016, July 2016 $2.8 August 2016 2,028,029 $0.33 2,993,561 $1.10 August 2016 The warrant liability as of September 30, 2016 September 30 , 201 6 Expected volatility 133.19% Risk-free interest rate 0.29 - 1.14% Weighted average expected lives in years 0.24 - 4.87 Expected dividend 0% We have issued warrants to purchase common stock in December 2011, February 2012, April 2015, July 2015 August 2016. For the three nine September 30, 2016 2015, $1.4 $673,000, $1.0 $10.9 2015, Derivative Liabilities In July 2015, $3.55 12% January 18, 2016 “July 2015 July 2015 $1.90 may October 2015, July 2015 July 2015 January 18, 2016 January 18, 2017. July 2015 $0.30 July 2015 12% July 2015 September 30 , 201 6 Expected volatility 133.19 % Risk-free interest rate 0.36 % Weighted average expected lives in years 0.30 Expected dividend 0 % The expected volatility assumption for the nine September 30, 2016 2015 107 110), For the three nine September 30, 2016, $3.5 $6.3 $5.0 2015, Recently Issued or Newly Adopted Accounting Standards In April 2016, 2016 10, Revenue from Contracts with Customers (Topic 606) 2016 10”), 2014 09, 2014 09 December 15, 2017. In March 2016, 2016 09, Compensation — Stock Compensation (Topic 718): 2016 09”), December 15, 2016, The adoption of ASU 2016 09 In February 2015, 2015 02, Consolidation (Topic 810): 2015 02”). 2015 02 2015 02 December 15, 2015, In August 2014, 2014 15, Presentation of Financial Statements—Going Concern (Subtopic 205 40): 2014 15”) . 2014 15 changes to the disclosure of uncertainties about an entity’s ability to continue as a going concern. Under U.S. GAAP, continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent. Even if an entity’s liquidation is not imminent, there may one one 2014 15 December 15, 2016. 2013 15 | Note 1. Description of Business We provide data analytics based specialized behavioral health management and treatment services to health plans through our On Trak Trak 52 second 2015, Trak Basis of Consolidation and Presentation and Going Concern Our financial statements have been prepared on the basis that we will continue as a going concern. At December 31, 2015, $916,000 $2.7 twelve December 31, 2015, $5.2 twelve December 31, 2015, We expect our current cash resources to cover expenses into April 2016; may Our ability to fund our ongoing operations and continue as a going concern is dependent on increasing the number of members that are eligible for our programs by signing new contracts and generating fees from existing and new contracts for our managed care programs and the success of management’s plans to increase revenue and continue to control expenses. We currently operate our On Trak Trak 2016. We have discontinued our license and management fees segment. The operations were shut down effective April 1, 2014 All inter-company transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts in the financial statements and disclosed in the accompanying notes. Significant areas requiring the use of management estimates include expense accruals, accounts receivable allowances, accrued claims payable, the useful life of depreciable and amortizable assets, the evaluation of asset impairment, the valuation of warrant liabilities, and shared-based compensation. Actual results could differ from those estimates. Revenue Recognition Our Catasys contracts are generally designed to provide cash fees to us on a monthly basis based on enrolled members. To the extent our contracts may may twelve C ost of Services Cost of healthcare services consists primarily of salaries related to our care coaches, healthcare provider claims payments, and fees charged by our third Trak TM Share-Based Compensation Our 2010 1,825,000 422A ten three five December 31, 2015, 1,471,182 296,581 Total share-based compensation expense on a consolidated basis was $1.4 $51,000 December 31, 2015 2014, Stock Options – Employees and Directors We measure and recognize compensation expense for all share-based payment awards made to employees and directors based on estimated fair values on the date of grant. We estimate the fair value of share-based payment awards using the Black-Scholes option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the consolidated statements of operations. The estimated weighted average fair values of options granted during 2015 $2.01 Dec 31, 2015 Expected volatility 146.52 % Risk-free interest rate 1.62 % Weighted average expected lives in years 5.38 Expected dividend 0 % The expected volatility assumptions for 2015 2015, 107 110), There were 1.3 December 31, 2015 December 31, 2014. Stock Options and Warrants – Non-employees We account for the issuance of stock options and warrants for services from non-employees by estimating the fair value of stock options and warrants issued using the Black-Scholes pricing model. This model’s calculations incorporate the exercise price, the market price of shares on grant date, the weighted average risk-free interest rate, expected life of the option or warrant, expected volatility of our stock and expected dividends. For options and warrants issued as compensation to non-employees for services that are fully vested and non-forfeitable at the time of issuance, the estimated value is recorded in equity and expensed when the services are performed and benefit is received. For unvested shares, the change in fair value during the period is recognized in expense using the graded vesting method. From time to time, we have retained terminated employees as part-time consultants upon their departure from the company. Because the employees continue to provide services to us, their options continue to vest in accordance with the original terms. Due to the change in classification of the option awards, the options are considered modified at the date of termination. The modifications are treated as exchanges of the original awards in return for the issuance of new awards. At the date of termination, the unvested options are no longer accounted for as employee awards under FASB’s accounting rules for share-based expense but are instead accounted for as new non-employee awards. The accounting for the portion of the total grants that have already vested and have been previously expensed as equity awards is not changed. There was one twelve December 31, 2015, 2014. 100% Income Taxes We account for income taxes using the liability method in accordance with Accounting Standards Committee (“ASC”) 740 Basic and Diluted Loss per Share Basic loss per share is computed by dividing the net loss to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed by dividing the net loss for the period by the weighted average number of common and dilutive common equivalent shares outstanding during the period. Common equivalent shares, consisting of approximately 3,277,744 21,860,191 December 31, 2015 2014, Cash and Cash Equivalents We consider all highly liquid investments with an original maturity of three may December 31, 2015, $768,000. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the condensed consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure fair value. The fair value hierarchy distinguishes between (1) (2) three three Level Input: Input Definition: Level I Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level II Inputs, other than quoted prices included in Level I, that are observable for the asset or liability through corroboration with market data at the measurement date. Level III Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The following tables summarize fair value measurements by level at December 31, 2015 2014, Balance at December 31, 2014 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 122 - - 122 Total assets 122 - - 122 Warrant liabilities - - 40,585 40,585 Derivative Liability - - - - Total liabilities - - 40,585 40,585 Balance at December 31, 2015 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 122 - - 122 Total assets 122 - - 122 Warrant liabilities - - 509 509 Derivative Liability 2,348 2,348 Total liabilities - - 2,857 2,857 Financial instruments classified as Level III in the fair value hierarchy as of December 31, 2015, Warrant Liabilities The following table summarizes our fair value measurements using significant Level III inputs, and changes therein, for the years ended December 31, 2015 2014: (Dollars in thousands) Level III Warrant Liabilities (Dollars in thousands) Level III Derivative Liabilities Balance as of December 31, 2013 $ 16,347 Balance as of December 31, 2013 $ - Issuance (exercise) of warrants, net 4,384 Issuance (exercise) of warrants, net - Change in fair value 19,897 Change in fair value - Expiration of warrants (43 ) Expiration of warrants - Balance as of December 31, 2014 $ 40,585 Balance as of December 31, 2014 $ - Issuance (exercise) of warrants, net 2,712 Issuance (exercise) of warrants, net 1,019 Change in fair value (11,665 ) Change in fair value 2,761 Exchange of warrants (31,123 ) Debt Modification (1,432 ) Balance as of December 31, 2015 $ 509 Balance as of December 31, 2015 $ 2,348 Intangible Assets Intellectual Property During the twelve December 31, 2015, December 31, 2015, Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. Additions and improvements to property and equipment are capitalized at cost. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from two seven five seven Impairment of Long-Lived Assets Long-lived assets such as property, equipment and intangible assets subject to amortization are reviewed for impairment whenever events or circumstances indicate that the carrying amount of these assets may In reviewing for impairment, we compare the carrying value of such assets to the estimated undiscounted future cash flows expected from the use of the assets and their eventual disposition. When the estimated undiscounted future cash flows are less than their carrying amount, an impairment loss is recognized equal to the difference between the assets’ fair value and their carrying value. We performed an impairment analysis on intellectual property for the years ended December 31, 2015 2014. December 31, 2015, no December 31, 2014. Capital Leases Assets held under capital leases include computer equipment, and are recorded at the lower of the net present value of the minimum lease payments or the fair value of the leased asset at the inception of the lease. Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets. All lease agreements meet at least one four 840 Warrant Liabilities In July 2015, $3.55 12% January 18, 2016 “July 2015 100% five 935,008 $1.90 may “July 2015 The conversion price of the July 2015 $1.90 may July 2015 12% In September 2015, July 2015 July 2015 $0.30 1.5 $463,000 “September In May 2015, 21,277,220 $0.58 December 2011 May 2014, 21,277,220 $4.4 $0 December 31, 2015 2014, In conjunction with the Securities Purchase Agreements entered into in April 2015 “April five 530,303 $2.00 may “April 2015 April 2015 $0.30 September In May 2014, “May 2,586,210 “May 2,586,210 $0.58 $1.5 “May May 24 20 The May May 2019, May May may May May 2015, May In January 2014, “January 1,724,141 “January 1,724,141 $0.58 $1.0 “January January The January January 2019, January January may January May 2015, January For the years ended December 31, 2015 2014, $11.7 $19.9 Concentration of Credit Risk Financial instruments, which potentially subject us to a concentration of risk, include cash and accounts receivable. All of our customers are based in the United States at this time and we are not subject to exchange risk for accounts receivable. The Company maintains its cash in domestic financial institutions subject to insurance coverage issued by the Federal Deposit Insurance Corporation (FDIC). Under FDIC rules, the company is entitled to aggregate coverage as defined by the Federal regulation per account type per separate legal entity per financial institution. The Company has incurred no losses as a result of any credit risk exposures. For the year ended December 31, 2015, three 82% three 90% For the year ended December 31, 2014, three 87% four 98% Derivative Liability In July 2015, July 2015 July 2015 Dec 31, 2015 Expected volatility 133.19 % Risk-free interest rate 0.23 % Weighted average expected lives in years 1.05 Expected dividend 0 % The expected volatility assumption for the twelve December 31, 2015 2015 107 110), For the twelve December 31, 2015 2014, $2.8 $0 Recently Issued or Newly Adopted Accounting Pronouncements In February 2016, 2016 02, Leases (Topic 842) 840)" 2016 02 December 15, 2018; 2016 02 In February 2015, 2015 02, Consolidation (Topic 810): 2015 02”). 2015 02 2015 02 December 15, 2015, 2015 02 In August 2014, 2014 15, Presentation of Financial Statements—Going Concern (Subtopic 205 40): 2014 15”) . 2014 15 changes to the disclosure of uncertainties about an entity’s ability to continue as a going concern. Under U.S. GAAP, continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent. Even if an entity’s liquidation is not imminent, there may one one 2014 15 December 15, 2016. 2013 15 |
Note 3 - Related Party Disclosu
Note 3 - Related Party Disclosure | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Notes to Financial Statements | ||
Related Party Transactions Disclosure [Text Block] | Note 3. In March 2016, March 2016 March 2016 April 2016, April 2016 April 2016 May 2016, May 2016 May 2016 June 2016, June 2016 June 2016 July 2016, July 2016 July 2016 $2.8 2,993,561 $1.10 $177,000 September 30, 2016. $1 September 30, 2016. | Note 12 . Related Party Disclosure Mr. Gorlin, an affiliate of the company, entered into securities purchase agreements during the fiscal years ended December 31, 2015 2014, 300,000 150,000 $90,000 $300,000, Terren Peizer, Chairman and Chief Executive Officer, transferred his securities ownership in Catasys to Acuitas from Crede Capital Group, LLC. Mr. Peizer owns 100% Acuitas entered into securities purchase agreements as of December 31, 2015 2014, 6,953,334 3,732,932 $2.1 $2.3 935,008 $0.30 December 31, 2015. In addition, we have a $3.7 $109,000 December 31, 2015. $130,000 December 31, 2015. Shamus entered into securities purchase agreements during the fiscal years ended December 31, 2015 2014, 956,667 344,828 $287,000 $200,00, |
Note 4 - Short-term Debt
Note 4 - Short-term Debt | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Notes to Financial Statements | ||
Debt Disclosure [Text Block] | Note 4. In March 2016, $900,000 $900,000 “March 2016 March 2016 30 8% 12% five 450,000 $0.47 “March 2016 640,909 March 2016 $0.33 May 2016 In April 2016, March 2016 $400,000, $1.3 “April five 200,000 $0.47 “April 2016 284,848 April 2016 $0.33 May 2016 In May 2016, April 2016 $405,000, $1.7 “May five 306,818 $0.33 “May 2016 In June 2016, May 2016 $480,000, $2.2 “June 2016 five 363,636 $0.33 “June 2016 In July 2016, June 2016 $570,000, $2.8 “July 2016 five 431,818 $0.33 “July 2016 In August 2016, three $2.8 “August 2016 five 875,000 $1.10 “August 2016 The August 2016 August 2016 August 2016 August 2016 In addition, in August 2016, July 2016 $2.8 August 2016 2,028,029 $0.33 2,993,561 $1.10 | Note 13 . Long -term Debt In April 2015, $2.0 $2.12 12% January 18, 2016 “April 2015 April 2015 April 2015 April 17, 2015. $1,815,000. $560,000 first second 2015. The conversion price of the April 2015 April 2015 $2.00 may April 2015 12% April 2015 $0.30 September In July 2015, $3.35 $3.35 August 21, 2015, 8% 12% $2.2 April 2015 April 2015 In July 2015, July 2015 July 2015 The conversion price of the July 2015 $1.90 may July 2015 12% The conversion price of the July 2015 July 2015 $0.30 September In October 2015, July 2015 July 2015 January 18, 2016 January 18, 2017 December 31, 2015 June 30, 2016. 470 50, $195,000 |
Note 1 - Summary of Significant
Note 1 - Summary of Significant Accounting Policies | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Notes to Financial Statements | ||
Significant Accounting Policies [Text Block] | Note 2. Revenue Recognition Our Catasys contracts are generally designed to provide cash fees to us on a monthly basis based on enrolled members. To the extent our contracts may may twelve Cost of Services Cost of healthcare services consists primarily of salaries related to our care coaches, healthcare provider claims payments, and fees charged by our third third Trak TM Cash Equivalents and Concentration of Credit Risk We consider all highly liquid investments with an original maturity of three may September 30, 2016, $1.7 For the nine September 30, 2016, two 80% three 94% Basic and Diluted Income (Loss) per Share Basic income (loss) per share is computed by dividing the net income (loss) to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. Diluted income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of shares of common stock and dilutive common equivalent shares outstanding during the period. Common equivalent shares, consisting of 7,072,926 3,443,612 nine September 30, 2016 2015, Share-Based Compensation Our 2010 1,825,000 422A ten three five September 30, 2016, 1,464,091 303,672 Share-based compensation expense attributable to operations were $174,000 $523,000 three nine September 30, 2016, $186,000 $1.2 2015, Stock Options – Employees and Directors We measure and recognize compensation expense for all share-based payment awards made to employees and directors based on estimated fair values on the date of grant. We estimate the fair value of share-based payment awards using the Black-Scholes option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the condensed consolidated statements of operations. Share-based compensation expense recognized for employees and directors for the three nine September 30, 2016 $174,000 $523,000, $186,000 $1.2 2015, For share-based awards issued to employees and directors, share-based compensation is attributed to expense using the straight-line single option method. Share-based compensation expense recognized in our condensed consolidated statements of operations for the three nine September 30, 2016 2015 There were no three nine September 30, 2016, 0 1,050,000 0 250,000 2015 three nine September 30, 2016 Weighted Avg. Shares Exercise Price Balance December 31, 2015 1,471,000 $ 6.49 Granted - $ - Cancelled (7,000 ) $ 10.38 Balance March 31, 2016 1,464,000 $ 6.49 Granted - $ - Cancelled - $ - Balance June 30, 2016 1,464,000 $ 6.49 Granted - $ - Cancelled - $ - Balance September 30, 2016 1,464,000 $ 6.49 The expected volatility assumptions have been based on the historical and expected volatility of our stock, measured over a period generally commensurate with the expected term. The weighted average expected option term for the three nine September 30, 2016 2015 107 110), As of September 30, 2016, $492,000 1.24 Stock Options and Warrants – Non-employees We account for the issuance of options and warrants for services from non-employees by estimating the fair value of warrants issued using the Black-Scholes pricing model. This model’s calculations include the option or warrant exercise price, the market price of shares on grant date, the weighted average risk-free interest rate, the expected life of the option or warrant, and the expected volatility of our stock and the expected dividends. For options and warrants issued as compensation to non-employees for services that are fully vested and non-forfeitable at the time of issuance, the estimated value is recorded in equity and expensed when the services are performed and benefit is received. For unvested shares, the change in fair value during the period is recognized in expense using the graded vesting method. There were no three nine September 30, 2016 2015. no three nine September 30, 2016, $0 $3,000 three nine September 30, 2015, There was no non-employee stock option activity for the three nine September 30, 2016. Common Stock There were 45,697 three nine September 30, 2016, There were no three nine September 30, 2016 0 76,000 2015, Income Taxes We have recorded a full valuation allowance against our otherwise recognizable deferred tax assets as of September 30, 2016. September 30, 2016. 740, We assess our income tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. For those tax positions where there is greater than 50% may 50% September 30, 2016 Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the condensed consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure fair value. The fair value hierarchy distinguishes between (1) (2) three three Level Input: Input Definition: Level I Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level II Inputs, other than quoted prices included in Level I, that are observable for the asset or liability through corroboration with market data at the measurement date. Level III Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The following table summarizes fair value measurements by level at September 30, 2016 Balance at September 30, 2016 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 106 - - 106 Total assets 106 - - 106 Warrant liabilities - - 4,441 4,441 Derivative Liability 8,676 8,676 Total liabilities - - 13,117 13,117 Financial instruments classified as Level III in the fair value hierarchy as of September 30, 2016, Warrant Liabilities The following table summarizes our fair value measurements using significant Level III inputs, and changes therein, for the three nine September 30, 2016: Level III Level III Warrant Derivative (Dollars in thousands) Liabilities (Dollars in thousands) Liabilities Balance as of December 31, 2015 $ 509 Balance as of December 31, 2015 $ 2,348 Issuance of warrants 216 Issuance of warrants - Change in fair value 228 Change in fair value 1,337 Balance as of March 31, 2016 $ 953 Balance as of March 31, 2016 $ 3,685 Issuance (exercise) of warrants, net 444 Issuance (exercise) of warrants, net - Change in fair value 522 Change in fair value 1,507 Balance as of June 30, 2016 $ 1,919 Balance as of June 30, 2016 $ 5,192 Issuance (exercise) of warrants, net 3,982 Issuance (exercise) of warrants, net - Exercise of warrants (37 ) Expiration of warrants - Change in fair value (1,423 ) Change in fair value 3,484 Balance as of September 30, 2016 $ 4,441 Balance as of September 30, 2016 $ 8,676 Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from two seven five seven Warrant Liabilities In March 2016, $900,000 $900,000 “March 2016 March 2016 30 8% 12% five 450,000 $0.47 “March 2016 640,909 March 2016 $0.33 May 2016 In April 2016, March 2016 $400,000, $1.3 “April five 200,000 $0.47 “April 2016 284,848 April 2016 $0.33 May 2016 In May 2016, April 2016 $405,000, $1.7 “May five 306,818 $0.33 “May 2016 In June 2016, May 2016 $480,000, $2.2 “June 2016 five 363,636 $0.33 “June 2016 In July 2016, June 2016 $570,000, $2.8 “July 2016 five 431,818 $0.33 “July 2016 In August 2016, three $2.8 “August 2016 five 875,000 $1.10 “August 2016 The August 2016 August 2016 August 2016 August 2016 In addition, in August 2016, July 2016 $2.8 August 2016 2,028,029 $0.33 2,993,561 $1.10 August 2016 The warrant liability as of September 30, 2016 September 30 , 201 6 Expected volatility 133.19% Risk-free interest rate 0.29 - 1.14% Weighted average expected lives in years 0.24 - 4.87 Expected dividend 0% We have issued warrants to purchase common stock in December 2011, February 2012, April 2015, July 2015 August 2016. For the three nine September 30, 2016 2015, $1.4 $673,000, $1.0 $10.9 2015, Derivative Liabilities In July 2015, $3.55 12% January 18, 2016 “July 2015 July 2015 $1.90 may October 2015, July 2015 July 2015 January 18, 2016 January 18, 2017. July 2015 $0.30 July 2015 12% July 2015 September 30 , 201 6 Expected volatility 133.19 % Risk-free interest rate 0.36 % Weighted average expected lives in years 0.30 Expected dividend 0 % The expected volatility assumption for the nine September 30, 2016 2015 107 110), For the three nine September 30, 2016, $3.5 $6.3 $5.0 2015, Recently Issued or Newly Adopted Accounting Standards In April 2016, 2016 10, Revenue from Contracts with Customers (Topic 606) 2016 10”), 2014 09, 2014 09 December 15, 2017. In March 2016, 2016 09, Compensation — Stock Compensation (Topic 718): 2016 09”), December 15, 2016, The adoption of ASU 2016 09 In February 2015, 2015 02, Consolidation (Topic 810): 2015 02”). 2015 02 2015 02 December 15, 2015, In August 2014, 2014 15, Presentation of Financial Statements—Going Concern (Subtopic 205 40): 2014 15”) . 2014 15 changes to the disclosure of uncertainties about an entity’s ability to continue as a going concern. Under U.S. GAAP, continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent. Even if an entity’s liquidation is not imminent, there may one one 2014 15 December 15, 2016. 2013 15 | Note 1. Description of Business We provide data analytics based specialized behavioral health management and treatment services to health plans through our On Trak Trak 52 second 2015, Trak Basis of Consolidation and Presentation and Going Concern Our financial statements have been prepared on the basis that we will continue as a going concern. At December 31, 2015, $916,000 $2.7 twelve December 31, 2015, $5.2 twelve December 31, 2015, We expect our current cash resources to cover expenses into April 2016; may Our ability to fund our ongoing operations and continue as a going concern is dependent on increasing the number of members that are eligible for our programs by signing new contracts and generating fees from existing and new contracts for our managed care programs and the success of management’s plans to increase revenue and continue to control expenses. We currently operate our On Trak Trak 2016. We have discontinued our license and management fees segment. The operations were shut down effective April 1, 2014 All inter-company transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts in the financial statements and disclosed in the accompanying notes. Significant areas requiring the use of management estimates include expense accruals, accounts receivable allowances, accrued claims payable, the useful life of depreciable and amortizable assets, the evaluation of asset impairment, the valuation of warrant liabilities, and shared-based compensation. Actual results could differ from those estimates. Revenue Recognition Our Catasys contracts are generally designed to provide cash fees to us on a monthly basis based on enrolled members. To the extent our contracts may may twelve C ost of Services Cost of healthcare services consists primarily of salaries related to our care coaches, healthcare provider claims payments, and fees charged by our third Trak TM Share-Based Compensation Our 2010 1,825,000 422A ten three five December 31, 2015, 1,471,182 296,581 Total share-based compensation expense on a consolidated basis was $1.4 $51,000 December 31, 2015 2014, Stock Options – Employees and Directors We measure and recognize compensation expense for all share-based payment awards made to employees and directors based on estimated fair values on the date of grant. We estimate the fair value of share-based payment awards using the Black-Scholes option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the consolidated statements of operations. The estimated weighted average fair values of options granted during 2015 $2.01 Dec 31, 2015 Expected volatility 146.52 % Risk-free interest rate 1.62 % Weighted average expected lives in years 5.38 Expected dividend 0 % The expected volatility assumptions for 2015 2015, 107 110), There were 1.3 December 31, 2015 December 31, 2014. Stock Options and Warrants – Non-employees We account for the issuance of stock options and warrants for services from non-employees by estimating the fair value of stock options and warrants issued using the Black-Scholes pricing model. This model’s calculations incorporate the exercise price, the market price of shares on grant date, the weighted average risk-free interest rate, expected life of the option or warrant, expected volatility of our stock and expected dividends. For options and warrants issued as compensation to non-employees for services that are fully vested and non-forfeitable at the time of issuance, the estimated value is recorded in equity and expensed when the services are performed and benefit is received. For unvested shares, the change in fair value during the period is recognized in expense using the graded vesting method. From time to time, we have retained terminated employees as part-time consultants upon their departure from the company. Because the employees continue to provide services to us, their options continue to vest in accordance with the original terms. Due to the change in classification of the option awards, the options are considered modified at the date of termination. The modifications are treated as exchanges of the original awards in return for the issuance of new awards. At the date of termination, the unvested options are no longer accounted for as employee awards under FASB’s accounting rules for share-based expense but are instead accounted for as new non-employee awards. The accounting for the portion of the total grants that have already vested and have been previously expensed as equity awards is not changed. There was one twelve December 31, 2015, 2014. 100% Income Taxes We account for income taxes using the liability method in accordance with Accounting Standards Committee (“ASC”) 740 Basic and Diluted Loss per Share Basic loss per share is computed by dividing the net loss to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed by dividing the net loss for the period by the weighted average number of common and dilutive common equivalent shares outstanding during the period. Common equivalent shares, consisting of approximately 3,277,744 21,860,191 December 31, 2015 2014, Cash and Cash Equivalents We consider all highly liquid investments with an original maturity of three may December 31, 2015, $768,000. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the condensed consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure fair value. The fair value hierarchy distinguishes between (1) (2) three three Level Input: Input Definition: Level I Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level II Inputs, other than quoted prices included in Level I, that are observable for the asset or liability through corroboration with market data at the measurement date. Level III Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The following tables summarize fair value measurements by level at December 31, 2015 2014, Balance at December 31, 2014 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 122 - - 122 Total assets 122 - - 122 Warrant liabilities - - 40,585 40,585 Derivative Liability - - - - Total liabilities - - 40,585 40,585 Balance at December 31, 2015 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 122 - - 122 Total assets 122 - - 122 Warrant liabilities - - 509 509 Derivative Liability 2,348 2,348 Total liabilities - - 2,857 2,857 Financial instruments classified as Level III in the fair value hierarchy as of December 31, 2015, Warrant Liabilities The following table summarizes our fair value measurements using significant Level III inputs, and changes therein, for the years ended December 31, 2015 2014: (Dollars in thousands) Level III Warrant Liabilities (Dollars in thousands) Level III Derivative Liabilities Balance as of December 31, 2013 $ 16,347 Balance as of December 31, 2013 $ - Issuance (exercise) of warrants, net 4,384 Issuance (exercise) of warrants, net - Change in fair value 19,897 Change in fair value - Expiration of warrants (43 ) Expiration of warrants - Balance as of December 31, 2014 $ 40,585 Balance as of December 31, 2014 $ - Issuance (exercise) of warrants, net 2,712 Issuance (exercise) of warrants, net 1,019 Change in fair value (11,665 ) Change in fair value 2,761 Exchange of warrants (31,123 ) Debt Modification (1,432 ) Balance as of December 31, 2015 $ 509 Balance as of December 31, 2015 $ 2,348 Intangible Assets Intellectual Property During the twelve December 31, 2015, December 31, 2015, Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. Additions and improvements to property and equipment are capitalized at cost. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from two seven five seven Impairment of Long-Lived Assets Long-lived assets such as property, equipment and intangible assets subject to amortization are reviewed for impairment whenever events or circumstances indicate that the carrying amount of these assets may In reviewing for impairment, we compare the carrying value of such assets to the estimated undiscounted future cash flows expected from the use of the assets and their eventual disposition. When the estimated undiscounted future cash flows are less than their carrying amount, an impairment loss is recognized equal to the difference between the assets’ fair value and their carrying value. We performed an impairment analysis on intellectual property for the years ended December 31, 2015 2014. December 31, 2015, no December 31, 2014. Capital Leases Assets held under capital leases include computer equipment, and are recorded at the lower of the net present value of the minimum lease payments or the fair value of the leased asset at the inception of the lease. Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets. All lease agreements meet at least one four 840 Warrant Liabilities In July 2015, $3.55 12% January 18, 2016 “July 2015 100% five 935,008 $1.90 may “July 2015 The conversion price of the July 2015 $1.90 may July 2015 12% In September 2015, July 2015 July 2015 $0.30 1.5 $463,000 “September In May 2015, 21,277,220 $0.58 December 2011 May 2014, 21,277,220 $4.4 $0 December 31, 2015 2014, In conjunction with the Securities Purchase Agreements entered into in April 2015 “April five 530,303 $2.00 may “April 2015 April 2015 $0.30 September In May 2014, “May 2,586,210 “May 2,586,210 $0.58 $1.5 “May May 24 20 The May May 2019, May May may May May 2015, May In January 2014, “January 1,724,141 “January 1,724,141 $0.58 $1.0 “January January The January January 2019, January January may January May 2015, January For the years ended December 31, 2015 2014, $11.7 $19.9 Concentration of Credit Risk Financial instruments, which potentially subject us to a concentration of risk, include cash and accounts receivable. All of our customers are based in the United States at this time and we are not subject to exchange risk for accounts receivable. The Company maintains its cash in domestic financial institutions subject to insurance coverage issued by the Federal Deposit Insurance Corporation (FDIC). Under FDIC rules, the company is entitled to aggregate coverage as defined by the Federal regulation per account type per separate legal entity per financial institution. The Company has incurred no losses as a result of any credit risk exposures. For the year ended December 31, 2015, three 82% three 90% For the year ended December 31, 2014, three 87% four 98% Derivative Liability In July 2015, July 2015 July 2015 Dec 31, 2015 Expected volatility 133.19 % Risk-free interest rate 0.23 % Weighted average expected lives in years 1.05 Expected dividend 0 % The expected volatility assumption for the twelve December 31, 2015 2015 107 110), For the twelve December 31, 2015 2014, $2.8 $0 Recently Issued or Newly Adopted Accounting Pronouncements In February 2016, 2016 02, Leases (Topic 842) 840)" 2016 02 December 15, 2018; 2016 02 In February 2015, 2015 02, Consolidation (Topic 810): 2015 02”). 2015 02 2015 02 December 15, 2015, 2015 02 In August 2014, 2014 15, Presentation of Financial Statements—Going Concern (Subtopic 205 40): 2014 15”) . 2014 15 changes to the disclosure of uncertainties about an entity’s ability to continue as a going concern. Under U.S. GAAP, continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent. Even if an entity’s liquidation is not imminent, there may one one 2014 15 December 15, 2016. 2013 15 |
Note 2 - Discontinued Operation
Note 2 - Discontinued Operations | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block] | Note 2 . Discontinued Operations We discontinued our license and management fees segment. The operations were shut down effective April 1, 2014 twelve December 31, 2015 2014 Twelve months ended December 31, (in thousands) 2015 2014 Revenues $ - $ 25 Expenses Cost of license and management services $ - $ 55 General and administrative expenses Salaries and benefits - 96 Other expenses - 83 Impairment losses - - Depreciation and amortization - 4 Total expenses $ - $ 238 Loss from discontinued operations $ - $ (213 ) The carrying amount of the assets and liabilities of discontinued operations, were as follows: (in thousands) December 31, 2015 December 31, 2014 Cash and cash equivalents $ - $ - Receivables, net - - Total assets $ - $ - Accounts payable - - Intercompany Payable - - Total liabilities $ - $ - Net assets (liabilities) of discontinued operations $ - $ - |
Note 3 - Accounts Receivable
Note 3 - Accounts Receivable | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 3. Accounts receivables consisted of the following as of December 31, 2015 2014: December 31, (in thousands) 2015 2014 Healthcare fees $ 587 $ 184 Other 3 5 Total receivables $ 590 $ 189 Less allowance for doubtful accounts - - Total receivables, net $ 590 $ 189 We use the specific identification method for recording the provision for doubtful accounts, which was $ 0 December 31, 2015 2014. |
Note 4 - Receivable - Related P
Note 4 - Receivable - Related Party | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 3. Accounts receivables consisted of the following as of December 31, 2015 2014: December 31, (in thousands) 2015 2014 Healthcare fees $ 587 $ 184 Other 3 5 Total receivables $ 590 $ 189 Less allowance for doubtful accounts - - Total receivables, net $ 590 $ 189 We use the specific identification method for recording the provision for doubtful accounts, which was $ 0 December 31, 2015 2014. |
Investor [Member] | |
Notes to Financial Statements | |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 4. In December 2014, 150,000 $2.00 $300,000. December 31, 2014, no December 31, 2015. |
Note 5 - Property and Equipment
Note 5 - Property and Equipment | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Property, Plant and Equipment Disclosure [Text Block] | Note 5 . Property and Equipment Property and equipment consisted of the following as of December 31, 2015 2014: (in thousands) 2015 2014 Furniture and equipment $ 1,585 $ 2,038 Leasehold improvements 318 318 Total property and equipment 1,903 2,356 Less accumulated depreciation and amortization (1,491 ) (2,002 ) Total property and equipment, net $ 412 $ 354 Depreciation expense was $110,000 $96,000 December 31, 2015 2014, |
Note 6 - Intangible Assets
Note 6 - Intangible Assets | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Intangible Assets Disclosure [Text Block] | Note 6 . Intangible Assets Intellectual property consists primarily of the costs associated with acquiring certain technology, patents, patents pending, know-how and related intangible assets with respect to our program for treatment of anxiety. Intellectual property is being amortized on a straight-line basis from the date costs are incurred over the remaining life of the respective patents or patent applications. As of December 31, 2015, December 31, 2015 2014, (in thousands) 2015 2014 Intellectual property $ - $ 519 Less accumulated amortization - (418 ) Total intangibles, net $ - $ 101 Amortization expense for all intangible assets amounted to $12,000 $17,000 December 31, 2015 2014, no five We recorded impairment losses of $88,000 $0 December 31, 2015 2014, |
Note 7 - Capital Lease Obligati
Note 7 - Capital Lease Obligations | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Capital Leases in Financial Statements of Lessee Disclosure [Text Block] | Note 7. We lease certain computer equipment under agreements entered into during 2015 $110,000 $88,000 December 31, 2015 2014, December 31, 2015 2014 $43,000 $44,000, The future minimum lease payments required under the capital leases and the present values of the net minimum lease payments, as of December 31, 2015, (in thousands) Amount Year ending December 31, 2016 $ 51 2017 33 2018 21 Total minimum lease payments 105 Less amounts representing interest (15 ) Capital lease obligations, net of interest 90 Less current maturities of capital lease obligations (24 ) Long-term capital lease obligations $ 66 |
Note 8 - Income Taxes
Note 8 - Income Taxes | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Income Tax Disclosure [Text Block] | Note 8. As of December 31, 2015, $210 $172 2025, 2015. seven The primary components of temporary differences which give rise to our net deferred tax assets are as follows: (in thousands) 2015 2014 Federal, state and foreign net operating losses $ 78,474 $ 72,141 Stock based compensation 7,879 7,778 Accrued liabilities 585 503 Other temporary differences 3,045 6,510 Valuation allowance (89,983 ) (86,932 ) $ - $ - The Company has provided a valuation allowance in full on its net deferred tax assets in accordance with ASC 740 740. A reconciliation between the statutory federal income tax rate and the effective income tax rate for the years ended December 31, 2015 2014 Federal statutory rate -34.0 % -34.0 % State taxes, net of federal benefit 16.8 % 2.7 % Non-deductible goodwill 0.0 % 0.0 % ISO / ESPP 2.1 % 0.0 % Other -27.0 % 0.0 % Change in valuation allowance 42.1 % 31.3 % Tax provision 0.0 % 0.0 % Current accounting rules require that companies recognize in the consolidated financial statements the impact of a tax position, if that position is more likely than not of being sustained on audit, based on the technical merits of the position. We file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. Tax years that remain subject to examinations by tax authorities are 2010 2014. 2010. December 31, 2015, The Company has adopted guidance issued by the FASB that clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition threshold of more likely than not and a measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. In making this assessment, a company must determine whether it is more likely than not that a tax position will be sustained upon examination, based solely on the technical merits of the position and must assume that the tax position will be examined by taxing authorities. Our policy is to include interest and penalties related to unrecognized tax benefits in income tax expense. There were no interest and penalties for the years ended December 31, 2015 2014, 2009, 2010. |
Note 9 - Equity Financings
Note 9 - Equity Financings | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Equity Financing [Text Block] | Note 9 . Equity Financings In October 2015, $2.0 6.7 $0.30 In September 2015, 1.5 $463,000 “September May 2015, 21,277,220 $0.58 December 2011 May 2014, 21,277,220 In December 2014, “December 550,000 $1.1 In September 2014, “September 750,000 $1.5 “September In May 2014, May 2,586,210 2,586,210 $0.58 $1.5 May In January 2014, January 1,724,141 1,724,141 $0.58 $1.0 January |
Note 10 - Share-based Compensat
Note 10 - Share-based Compensation | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Disclosure of Compensation Related Costs, Share-based Payments [Text Block] | Note 10. The Plan provides for the issuance of up to 1,825,000 422A stock appreciation rights, limited stock appreciation rights and restricted stock grants are authorized under the Plan. We grant all such share-based compensation awards at no less than the fair market value of our stock on the date of grant, and have granted stock and stock options to executive officers, employees, members of our Board of Directors and certain outside consultants. The terms and conditions upon which options become exercisable vary among grants; however, option rights expire no later than ten three five December 31, 2015, 1,471,182 296,581 $1.4 $51,000 December 31, 2015 2014, Stock Options – Employees and Directors There were 250,000 2015. For the twelve December 31, 2015, 1,050,000 There were no stock options granted to employees and directors during 2014. Stock option activity for employee and director grants is summarized as follows: Shares Weighted Avg. Exercise Price Balance, December 31, 2013 461,000 $ 19.69 2014 Granted - - Cancelled/Expired (83,000 ) 20.21 Balance, December 31, 2014 378,000 $ 19.59 2015 Granted 1,300,000 2.20 Cancelled/Expired (207,000 ) 3.29 Balance, December 31, 2015 1,471,000 $ 6.51 The weighted average remaining contractual life and weighted average exercise price of options outstanding as of December 31, 2015 Options Outstanding Options Exercisable Range of Exercise Prices Shares Weighted Average Remaining Life (yrs) Weighted Average Price Shares Weighted Average Price $0.00 to $20.00 1,462,000 8.06 $ 5.49 508,000 $ 7.25 $20.01 to $1,000.00 9,000 3.02 158.33 9,000 158.33 1,471,000 8.03 $ 6.51 517,000 $ 9.88 Share-based compensation expense relating to stock options granted to employees and directors was $1.4 $43,000 December 31, 2015 2014, As of December 31, 2015, $1.0 1.7 Stock Options and Warrants – Non-employees In addition to stock options granted under the Plan, we have also granted options and warrants to purchase our common stock to certain non-employees that have been approved by our Board of Directors. There were no options granted during 2015 2014, Stock option activity for non-employee grants for services is summarized as follows: Shares Weighted avg. exercise price Balance, December 31, 2013 21,000 $ 28.40 2014 Granted - - Cancelled - - Balance, December 31, 2014 21,000 $ 28.40 2015 Granted - - Cancelled (21,000 ) (28.40 ) Balance, December 31, 2015 - $ - Warrants granted to non-employees outstanding at December 31, 2015 Description Shares Weighted Average Exercise Price Warrants issued in connection with equity offering - $ - Warrants issued in connection with debt agreement 1,465,311 0.30 Warrants issued for services 341,251 2.16 1,806,562 $ 0.65 There were 300,000 twelve December 31, 2015. 2014. Share-based compensation expense relating to stock options and warrants granted to non-employees amounted to $3,000 $8,000 December 31, 2015 2014, Common Stock In October 2015, 200,000 April In May 2015, 21,277,220 $0.58 December 2011 May 2014, 21,277,220 During 2015 2014, 76,000 355,000 $172,000 $550,000, Employee Stock Purchase Plan Our qualified employee stock purchase plan (ESPP), approved by our Board of Directors and shareholders and adopted in June 2006, 90 85% first 10% December 31, 2015, no December 31, 2015 2014, |
Note 11 - Commitments and Conti
Note 11 - Commitments and Contingencies | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Commitments and Contingencies Disclosure [Text Block] | Note 11 . Commitments and Contingencies Operating Lease Commitments We incurred rent expense of approximately $294,000 $285,000 December 31, 2015 2014, Our principal executive and administrative offices are located in Los Angeles, California and consist of leased office space totaling approximately 9,120 April 2019. $30,000 Rent expense is calculated using the straight-line method based on the total minimum lease payments over the initial term of the lease. Landlord tenant Future minimum payments, by year and in the aggregate, under non-cancelable operating leases with initial or remaining terms of one December 31, 2015: (In thousands) Year Amount 2016 $ 365 2017 $ 375 2018 $ 387 2019 $ 99 Clinical Research Commitments None. Legal Proceedings From time to time, we may December 31, 2015. |
Note 12 - Related Party Disclos
Note 12 - Related Party Disclosure | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Notes to Financial Statements | ||
Related Party Transactions Disclosure [Text Block] | Note 3. In March 2016, March 2016 March 2016 April 2016, April 2016 April 2016 May 2016, May 2016 May 2016 June 2016, June 2016 June 2016 July 2016, July 2016 July 2016 $2.8 2,993,561 $1.10 $177,000 September 30, 2016. $1 September 30, 2016. | Note 12 . Related Party Disclosure Mr. Gorlin, an affiliate of the company, entered into securities purchase agreements during the fiscal years ended December 31, 2015 2014, 300,000 150,000 $90,000 $300,000, Terren Peizer, Chairman and Chief Executive Officer, transferred his securities ownership in Catasys to Acuitas from Crede Capital Group, LLC. Mr. Peizer owns 100% Acuitas entered into securities purchase agreements as of December 31, 2015 2014, 6,953,334 3,732,932 $2.1 $2.3 935,008 $0.30 December 31, 2015. In addition, we have a $3.7 $109,000 December 31, 2015. $130,000 December 31, 2015. Shamus entered into securities purchase agreements during the fiscal years ended December 31, 2015 2014, 956,667 344,828 $287,000 $200,00, |
Note 13 - Long-term Debt
Note 13 - Long-term Debt | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Notes to Financial Statements | ||
Debt Disclosure [Text Block] | Note 4. In March 2016, $900,000 $900,000 “March 2016 March 2016 30 8% 12% five 450,000 $0.47 “March 2016 640,909 March 2016 $0.33 May 2016 In April 2016, March 2016 $400,000, $1.3 “April five 200,000 $0.47 “April 2016 284,848 April 2016 $0.33 May 2016 In May 2016, April 2016 $405,000, $1.7 “May five 306,818 $0.33 “May 2016 In June 2016, May 2016 $480,000, $2.2 “June 2016 five 363,636 $0.33 “June 2016 In July 2016, June 2016 $570,000, $2.8 “July 2016 five 431,818 $0.33 “July 2016 In August 2016, three $2.8 “August 2016 five 875,000 $1.10 “August 2016 The August 2016 August 2016 August 2016 August 2016 In addition, in August 2016, July 2016 $2.8 August 2016 2,028,029 $0.33 2,993,561 $1.10 | Note 13 . Long -term Debt In April 2015, $2.0 $2.12 12% January 18, 2016 “April 2015 April 2015 April 2015 April 17, 2015. $1,815,000. $560,000 first second 2015. The conversion price of the April 2015 April 2015 $2.00 may April 2015 12% April 2015 $0.30 September In July 2015, $3.35 $3.35 August 21, 2015, 8% 12% $2.2 April 2015 April 2015 In July 2015, July 2015 July 2015 The conversion price of the July 2015 $1.90 may July 2015 12% The conversion price of the July 2015 July 2015 $0.30 September In October 2015, July 2015 July 2015 January 18, 2016 January 18, 2017 December 31, 2015 June 30, 2016. 470 50, $195,000 |
Note 14 - Other Income_Write-of
Note 14 - Other Income/Write-off of Liabilities | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Other Income and Write-off of Liabilities [Text Block] | Note 14. During the year ended December 31, 2014, 2005 2010 337 $1.2 December 31, 2014. |
Note 15 - Subsequent Events
Note 15 - Subsequent Events | 12 Months Ended |
Dec. 31, 2015 | |
Notes to Financial Statements | |
Subsequent Events [Text Block] | Note 15. In March 2016, $900,000 $900,000 "March 2016 March 2016 thirty 8% 12% five 450,000 $0.50 |
Significant Accounting Policies
Significant Accounting Policies (Policies) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Accounting Policies [Abstract] | ||
Revenue Recognition, Policy [Policy Text Block] | Revenue Recognition Our Catasys contracts are generally designed to provide cash fees to us on a monthly basis based on enrolled members. To the extent our contracts may may twelve | Revenue Recognition Our Catasys contracts are generally designed to provide cash fees to us on a monthly basis based on enrolled members. To the extent our contracts may may twelve |
Cost of Sales, Policy [Policy Text Block] | Cost of Services Cost of healthcare services consists primarily of salaries related to our care coaches, healthcare provider claims payments, and fees charged by our third third Trak TM | ost of Services Cost of healthcare services consists primarily of salaries related to our care coaches, healthcare provider claims payments, and fees charged by our third Trak TM |
Cash and Cash Equivalents, Policy [Policy Text Block] | Cash Equivalents and Concentration of Credit Risk We consider all highly liquid investments with an original maturity of three may September 30, 2016, $1.7 For the nine September 30, 2016, two 80% three 94% | Cash and Cash Equivalents We consider all highly liquid investments with an original maturity of three may December 31, 2015, $768,000. |
Earnings Per Share, Policy [Policy Text Block] | Basic and Diluted Income (Loss) per Share Basic income (loss) per share is computed by dividing the net income (loss) to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. Diluted income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of shares of common stock and dilutive common equivalent shares outstanding during the period. Common equivalent shares, consisting of 7,072,926 3,443,612 nine September 30, 2016 2015, | Basic and Diluted Loss per Share Basic loss per share is computed by dividing the net loss to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed by dividing the net loss for the period by the weighted average number of common and dilutive common equivalent shares outstanding during the period. Common equivalent shares, consisting of approximately 3,277,744 21,860,191 December 31, 2015 2014, |
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block] | Share-Based Compensation Our 2010 1,825,000 422A ten three five September 30, 2016, 1,464,091 303,672 Share-based compensation expense attributable to operations were $174,000 $523,000 three nine September 30, 2016, $186,000 $1.2 2015, Stock Options – Employees and Directors We measure and recognize compensation expense for all share-based payment awards made to employees and directors based on estimated fair values on the date of grant. We estimate the fair value of share-based payment awards using the Black-Scholes option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the condensed consolidated statements of operations. Share-based compensation expense recognized for employees and directors for the three nine September 30, 2016 $174,000 $523,000, $186,000 $1.2 2015, For share-based awards issued to employees and directors, share-based compensation is attributed to expense using the straight-line single option method. Share-based compensation expense recognized in our condensed consolidated statements of operations for the three nine September 30, 2016 2015 There were no three nine September 30, 2016, 0 1,050,000 0 250,000 2015 three nine September 30, 2016 Weighted Avg. Shares Exercise Price Balance December 31, 2015 1,471,000 $ 6.49 Granted - $ - Cancelled (7,000 ) $ 10.38 Balance March 31, 2016 1,464,000 $ 6.49 Granted - $ - Cancelled - $ - Balance June 30, 2016 1,464,000 $ 6.49 Granted - $ - Cancelled - $ - Balance September 30, 2016 1,464,000 $ 6.49 The expected volatility assumptions have been based on the historical and expected volatility of our stock, measured over a period generally commensurate with the expected term. The weighted average expected option term for the three nine September 30, 2016 2015 107 110), As of September 30, 2016, $492,000 1.24 Stock Options and Warrants – Non-employees We account for the issuance of options and warrants for services from non-employees by estimating the fair value of warrants issued using the Black-Scholes pricing model. This model’s calculations include the option or warrant exercise price, the market price of shares on grant date, the weighted average risk-free interest rate, the expected life of the option or warrant, and the expected volatility of our stock and the expected dividends. For options and warrants issued as compensation to non-employees for services that are fully vested and non-forfeitable at the time of issuance, the estimated value is recorded in equity and expensed when the services are performed and benefit is received. For unvested shares, the change in fair value during the period is recognized in expense using the graded vesting method. There were no three nine September 30, 2016 2015. no three nine September 30, 2016, $0 $3,000 three nine September 30, 2015, There was no non-employee stock option activity for the three nine September 30, 2016. | Share-Based Compensation Our 2010 1,825,000 422A ten three five December 31, 2015, 1,471,182 296,581 Total share-based compensation expense on a consolidated basis was $1.4 $51,000 December 31, 2015 2014, Stock Options – Employees and Directors We measure and recognize compensation expense for all share-based payment awards made to employees and directors based on estimated fair values on the date of grant. We estimate the fair value of share-based payment awards using the Black-Scholes option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the consolidated statements of operations. The estimated weighted average fair values of options granted during 2015 $2.01 Dec 31, 2015 Expected volatility 146.52 % Risk-free interest rate 1.62 % Weighted average expected lives in years 5.38 Expected dividend 0 % The expected volatility assumptions for 2015 2015, 107 110), There were 1.3 December 31, 2015 December 31, 2014. Stock Options and Warrants – Non-employees We account for the issuance of stock options and warrants for services from non-employees by estimating the fair value of stock options and warrants issued using the Black-Scholes pricing model. This model’s calculations incorporate the exercise price, the market price of shares on grant date, the weighted average risk-free interest rate, expected life of the option or warrant, expected volatility of our stock and expected dividends. For options and warrants issued as compensation to non-employees for services that are fully vested and non-forfeitable at the time of issuance, the estimated value is recorded in equity and expensed when the services are performed and benefit is received. For unvested shares, the change in fair value during the period is recognized in expense using the graded vesting method. From time to time, we have retained terminated employees as part-time consultants upon their departure from the company. Because the employees continue to provide services to us, their options continue to vest in accordance with the original terms. Due to the change in classification of the option awards, the options are considered modified at the date of termination. The modifications are treated as exchanges of the original awards in return for the issuance of new awards. At the date of termination, the unvested options are no longer accounted for as employee awards under FASB’s accounting rules for share-based expense but are instead accounted for as new non-employee awards. The accounting for the portion of the total grants that have already vested and have been previously expensed as equity awards is not changed. There was one twelve December 31, 2015, 2014. 100% |
Stockholders' Equity, Policy [Policy Text Block] | Common Stock There were 45,697 three nine September 30, 2016, There were no three nine September 30, 2016 0 76,000 2015, | |
Income Tax, Policy [Policy Text Block] | Income Taxes We have recorded a full valuation allowance against our otherwise recognizable deferred tax assets as of September 30, 2016. September 30, 2016. 740, We assess our income tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. For those tax positions where there is greater than 50% may 50% September 30, 2016 | Income Taxes We account for income taxes using the liability method in accordance with Accounting Standards Committee (“ASC”) 740 |
Fair Value of Financial Instruments, Policy [Policy Text Block] | Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the condensed consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure fair value. The fair value hierarchy distinguishes between (1) (2) three three Level Input: Input Definition: Level I Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level II Inputs, other than quoted prices included in Level I, that are observable for the asset or liability through corroboration with market data at the measurement date. Level III Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The following table summarizes fair value measurements by level at September 30, 2016 Balance at September 30, 2016 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 106 - - 106 Total assets 106 - - 106 Warrant liabilities - - 4,441 4,441 Derivative Liability 8,676 8,676 Total liabilities - - 13,117 13,117 Financial instruments classified as Level III in the fair value hierarchy as of September 30, 2016, Warrant Liabilities The following table summarizes our fair value measurements using significant Level III inputs, and changes therein, for the three nine September 30, 2016: Level III Level III Warrant Derivative (Dollars in thousands) Liabilities (Dollars in thousands) Liabilities Balance as of December 31, 2015 $ 509 Balance as of December 31, 2015 $ 2,348 Issuance of warrants 216 Issuance of warrants - Change in fair value 228 Change in fair value 1,337 Balance as of March 31, 2016 $ 953 Balance as of March 31, 2016 $ 3,685 Issuance (exercise) of warrants, net 444 Issuance (exercise) of warrants, net - Change in fair value 522 Change in fair value 1,507 Balance as of June 30, 2016 $ 1,919 Balance as of June 30, 2016 $ 5,192 Issuance (exercise) of warrants, net 3,982 Issuance (exercise) of warrants, net - Exercise of warrants (37 ) Expiration of warrants - Change in fair value (1,423 ) Change in fair value 3,484 Balance as of September 30, 2016 $ 4,441 Balance as of September 30, 2016 $ 8,676 | Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the condensed consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure fair value. The fair value hierarchy distinguishes between (1) (2) three three Level Input: Input Definition: Level I Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level II Inputs, other than quoted prices included in Level I, that are observable for the asset or liability through corroboration with market data at the measurement date. Level III Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The following tables summarize fair value measurements by level at December 31, 2015 2014, Balance at December 31, 2014 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 122 - - 122 Total assets 122 - - 122 Warrant liabilities - - 40,585 40,585 Derivative Liability - - - - Total liabilities - - 40,585 40,585 Balance at December 31, 2015 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 122 - - 122 Total assets 122 - - 122 Warrant liabilities - - 509 509 Derivative Liability 2,348 2,348 Total liabilities - - 2,857 2,857 Financial instruments classified as Level III in the fair value hierarchy as of December 31, 2015, Warrant Liabilities The following table summarizes our fair value measurements using significant Level III inputs, and changes therein, for the years ended December 31, 2015 2014: (Dollars in thousands) Level III Warrant Liabilities (Dollars in thousands) Level III Derivative Liabilities Balance as of December 31, 2013 $ 16,347 Balance as of December 31, 2013 $ - Issuance (exercise) of warrants, net 4,384 Issuance (exercise) of warrants, net - Change in fair value 19,897 Change in fair value - Expiration of warrants (43 ) Expiration of warrants - Balance as of December 31, 2014 $ 40,585 Balance as of December 31, 2014 $ - Issuance (exercise) of warrants, net 2,712 Issuance (exercise) of warrants, net 1,019 Change in fair value (11,665 ) Change in fair value 2,761 Exchange of warrants (31,123 ) Debt Modification (1,432 ) Balance as of December 31, 2015 $ 509 Balance as of December 31, 2015 $ 2,348 |
Property, Plant and Equipment, Policy [Policy Text Block] | Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from two seven five seven | Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. Additions and improvements to property and equipment are capitalized at cost. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from two seven five seven |
Warrant Liabilities, Policy [Policy Text Block] | Warrant Liabilities In March 2016, $900,000 $900,000 “March 2016 March 2016 30 8% 12% five 450,000 $0.47 “March 2016 640,909 March 2016 $0.33 May 2016 In April 2016, March 2016 $400,000, $1.3 “April five 200,000 $0.47 “April 2016 284,848 April 2016 $0.33 May 2016 In May 2016, April 2016 $405,000, $1.7 “May five 306,818 $0.33 “May 2016 In June 2016, May 2016 $480,000, $2.2 “June 2016 five 363,636 $0.33 “June 2016 In July 2016, June 2016 $570,000, $2.8 “July 2016 five 431,818 $0.33 “July 2016 In August 2016, three $2.8 “August 2016 five 875,000 $1.10 “August 2016 The August 2016 August 2016 August 2016 August 2016 In addition, in August 2016, July 2016 $2.8 August 2016 2,028,029 $0.33 2,993,561 $1.10 August 2016 The warrant liability as of September 30, 2016 September 30 , 201 6 Expected volatility 133.19% Risk-free interest rate 0.29 - 1.14% Weighted average expected lives in years 0.24 - 4.87 Expected dividend 0% We have issued warrants to purchase common stock in December 2011, February 2012, April 2015, July 2015 August 2016. For the three nine September 30, 2016 2015, $1.4 $673,000, $1.0 $10.9 2015, | Warrant Liabilities In July 2015, $3.55 12% January 18, 2016 “July 2015 100% five 935,008 $1.90 may “July 2015 The conversion price of the July 2015 $1.90 may July 2015 12% In September 2015, July 2015 July 2015 $0.30 1.5 $463,000 “September In May 2015, 21,277,220 $0.58 December 2011 May 2014, 21,277,220 $4.4 $0 December 31, 2015 2014, In conjunction with the Securities Purchase Agreements entered into in April 2015 “April five 530,303 $2.00 may “April 2015 April 2015 $0.30 September In May 2014, “May 2,586,210 “May 2,586,210 $0.58 $1.5 “May May 24 20 The May May 2019, May May may May May 2015, May In January 2014, “January 1,724,141 “January 1,724,141 $0.58 $1.0 “January January The January January 2019, January January may January May 2015, January For the years ended December 31, 2015 2014, $11.7 $19.9 |
Derivatives, Policy [Policy Text Block] | Derivative Liabilities In July 2015, $3.55 12% January 18, 2016 “July 2015 July 2015 $1.90 may October 2015, July 2015 July 2015 January 18, 2016 January 18, 2017. July 2015 $0.30 July 2015 12% July 2015 September 30 , 201 6 Expected volatility 133.19 % Risk-free interest rate 0.36 % Weighted average expected lives in years 0.30 Expected dividend 0 % The expected volatility assumption for the nine September 30, 2016 2015 107 110), For the three nine September 30, 2016, $3.5 $6.3 $5.0 2015, | Derivative Liability In July 2015, July 2015 July 2015 Dec 31, 2015 Expected volatility 133.19 % Risk-free interest rate 0.23 % Weighted average expected lives in years 1.05 Expected dividend 0 % The expected volatility assumption for the twelve December 31, 2015 2015 107 110), For the twelve December 31, 2015 2014, $2.8 $0 |
New Accounting Pronouncements, Policy [Policy Text Block] | Recently Issued or Newly Adopted Accounting Standards In April 2016, 2016 10, Revenue from Contracts with Customers (Topic 606) 2016 10”), 2014 09, 2014 09 December 15, 2017. In March 2016, 2016 09, Compensation — Stock Compensation (Topic 718): 2016 09”), December 15, 2016, The adoption of ASU 2016 09 In February 2015, 2015 02, Consolidation (Topic 810): 2015 02”). 2015 02 2015 02 December 15, 2015, In August 2014, 2014 15, Presentation of Financial Statements—Going Concern (Subtopic 205 40): 2014 15”) . 2014 15 changes to the disclosure of uncertainties about an entity’s ability to continue as a going concern. Under U.S. GAAP, continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent. Even if an entity’s liquidation is not imminent, there may one one 2014 15 December 15, 2016. 2013 15 | Recently Issued or Newly Adopted Accounting Pronouncements In February 2016, 2016 02, Leases (Topic 842) 840)" 2016 02 December 15, 2018; 2016 02 In February 2015, 2015 02, Consolidation (Topic 810): 2015 02”). 2015 02 2015 02 December 15, 2015, 2015 02 In August 2014, 2014 15, Presentation of Financial Statements—Going Concern (Subtopic 205 40): 2014 15”) . 2014 15 changes to the disclosure of uncertainties about an entity’s ability to continue as a going concern. Under U.S. GAAP, continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent. Even if an entity’s liquidation is not imminent, there may one one 2014 15 December 15, 2016. 2013 15 |
Consolidation, Policy [Policy Text Block] | Basis of Consolidation and Presentation and Going Concern Our financial statements have been prepared on the basis that we will continue as a going concern. At December 31, 2015, $916,000 $2.7 twelve December 31, 2015, $5.2 twelve December 31, 2015, We expect our current cash resources to cover expenses into April 2016; may Our ability to fund our ongoing operations and continue as a going concern is dependent on increasing the number of members that are eligible for our programs by signing new contracts and generating fees from existing and new contracts for our managed care programs and the success of management’s plans to increase revenue and continue to control expenses. We currently operate our On Trak Trak 2016. We have discontinued our license and management fees segment. The operations were shut down effective April 1, 2014 All inter-company transactions have been eliminated in consolidation. | |
Use of Estimates, Policy [Policy Text Block] | Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts in the financial statements and disclosed in the accompanying notes. Significant areas requiring the use of management estimates include expense accruals, accounts receivable allowances, accrued claims payable, the useful life of depreciable and amortizable assets, the evaluation of asset impairment, the valuation of warrant liabilities, and shared-based compensation. Actual results could differ from those estimates. | |
Goodwill and Intangible Assets, Policy [Policy Text Block] | Intangible Assets Intellectual Property During the twelve December 31, 2015, December 31, 2015, | |
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block] | Impairment of Long-Lived Assets Long-lived assets such as property, equipment and intangible assets subject to amortization are reviewed for impairment whenever events or circumstances indicate that the carrying amount of these assets may In reviewing for impairment, we compare the carrying value of such assets to the estimated undiscounted future cash flows expected from the use of the assets and their eventual disposition. When the estimated undiscounted future cash flows are less than their carrying amount, an impairment loss is recognized equal to the difference between the assets’ fair value and their carrying value. We performed an impairment analysis on intellectual property for the years ended December 31, 2015 2014. December 31, 2015, no December 31, 2014. | |
Lease, Policy [Policy Text Block] | Capital Leases Assets held under capital leases include computer equipment, and are recorded at the lower of the net present value of the minimum lease payments or the fair value of the leased asset at the inception of the lease. Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets. All lease agreements meet at least one four 840 | |
Concentration Risk, Credit Risk, Policy [Policy Text Block] | Concentration of Credit Risk Financial instruments, which potentially subject us to a concentration of risk, include cash and accounts receivable. All of our customers are based in the United States at this time and we are not subject to exchange risk for accounts receivable. The Company maintains its cash in domestic financial institutions subject to insurance coverage issued by the Federal Deposit Insurance Corporation (FDIC). Under FDIC rules, the company is entitled to aggregate coverage as defined by the Federal regulation per account type per separate legal entity per financial institution. The Company has incurred no losses as a result of any credit risk exposures. For the year ended December 31, 2015, three 82% three 90% For the year ended December 31, 2014, three 87% four 98% |
Note 2 - Summary of Significa31
Note 2 - Summary of Significant Accounting Policies (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Notes Tables | ||
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block] | Weighted Avg. Shares Exercise Price Balance December 31, 2015 1,471,000 $ 6.49 Granted - $ - Cancelled (7,000 ) $ 10.38 Balance March 31, 2016 1,464,000 $ 6.49 Granted - $ - Cancelled - $ - Balance June 30, 2016 1,464,000 $ 6.49 Granted - $ - Cancelled - $ - Balance September 30, 2016 1,464,000 $ 6.49 | |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] | Balance at September 30, 2016 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 106 - - 106 Total assets 106 - - 106 Warrant liabilities - - 4,441 4,441 Derivative Liability 8,676 8,676 Total liabilities - - 13,117 13,117 | Balance at December 31, 2014 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 122 - - 122 Total assets 122 - - 122 Warrant liabilities - - 40,585 40,585 Derivative Liability - - - - Total liabilities - - 40,585 40,585 Balance at December 31, 2015 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 122 - - 122 Total assets 122 - - 122 Warrant liabilities - - 509 509 Derivative Liability 2,348 2,348 Total liabilities - - 2,857 2,857 |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] | Level III Level III Warrant Derivative (Dollars in thousands) Liabilities (Dollars in thousands) Liabilities Balance as of December 31, 2015 $ 509 Balance as of December 31, 2015 $ 2,348 Issuance of warrants 216 Issuance of warrants - Change in fair value 228 Change in fair value 1,337 Balance as of March 31, 2016 $ 953 Balance as of March 31, 2016 $ 3,685 Issuance (exercise) of warrants, net 444 Issuance (exercise) of warrants, net - Change in fair value 522 Change in fair value 1,507 Balance as of June 30, 2016 $ 1,919 Balance as of June 30, 2016 $ 5,192 Issuance (exercise) of warrants, net 3,982 Issuance (exercise) of warrants, net - Exercise of warrants (37 ) Expiration of warrants - Change in fair value (1,423 ) Change in fair value 3,484 Balance as of September 30, 2016 $ 4,441 Balance as of September 30, 2016 $ 8,676 | (Dollars in thousands) Level III Warrant Liabilities (Dollars in thousands) Level III Derivative Liabilities Balance as of December 31, 2013 $ 16,347 Balance as of December 31, 2013 $ - Issuance (exercise) of warrants, net 4,384 Issuance (exercise) of warrants, net - Change in fair value 19,897 Change in fair value - Expiration of warrants (43 ) Expiration of warrants - Balance as of December 31, 2014 $ 40,585 Balance as of December 31, 2014 $ - Issuance (exercise) of warrants, net 2,712 Issuance (exercise) of warrants, net 1,019 Change in fair value (11,665 ) Change in fair value 2,761 Exchange of warrants (31,123 ) Debt Modification (1,432 ) Balance as of December 31, 2015 $ 509 Balance as of December 31, 2015 $ 2,348 |
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block] | September 30 , 201 6 Expected volatility 133.19% Risk-free interest rate 0.29 - 1.14% Weighted average expected lives in years 0.24 - 4.87 Expected dividend 0% September 30 , 201 6 Expected volatility 133.19 % Risk-free interest rate 0.36 % Weighted average expected lives in years 0.30 Expected dividend 0 % | Dec 31, 2015 Expected volatility 133.19 % Risk-free interest rate 0.23 % Weighted average expected lives in years 1.05 Expected dividend 0 % |
Note 1 - Summary of Significa32
Note 1 - Summary of Significant Accounting Policies (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Notes Tables | ||
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block] | Dec 31, 2015 Expected volatility 146.52 % Risk-free interest rate 1.62 % Weighted average expected lives in years 5.38 Expected dividend 0 % | |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] | Balance at September 30, 2016 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 106 - - 106 Total assets 106 - - 106 Warrant liabilities - - 4,441 4,441 Derivative Liability 8,676 8,676 Total liabilities - - 13,117 13,117 | Balance at December 31, 2014 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 122 - - 122 Total assets 122 - - 122 Warrant liabilities - - 40,585 40,585 Derivative Liability - - - - Total liabilities - - 40,585 40,585 Balance at December 31, 2015 (Amounts in thousands) Level I Level II Level III Total Certificates of deposit 122 - - 122 Total assets 122 - - 122 Warrant liabilities - - 509 509 Derivative Liability 2,348 2,348 Total liabilities - - 2,857 2,857 |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] | Level III Level III Warrant Derivative (Dollars in thousands) Liabilities (Dollars in thousands) Liabilities Balance as of December 31, 2015 $ 509 Balance as of December 31, 2015 $ 2,348 Issuance of warrants 216 Issuance of warrants - Change in fair value 228 Change in fair value 1,337 Balance as of March 31, 2016 $ 953 Balance as of March 31, 2016 $ 3,685 Issuance (exercise) of warrants, net 444 Issuance (exercise) of warrants, net - Change in fair value 522 Change in fair value 1,507 Balance as of June 30, 2016 $ 1,919 Balance as of June 30, 2016 $ 5,192 Issuance (exercise) of warrants, net 3,982 Issuance (exercise) of warrants, net - Exercise of warrants (37 ) Expiration of warrants - Change in fair value (1,423 ) Change in fair value 3,484 Balance as of September 30, 2016 $ 4,441 Balance as of September 30, 2016 $ 8,676 | (Dollars in thousands) Level III Warrant Liabilities (Dollars in thousands) Level III Derivative Liabilities Balance as of December 31, 2013 $ 16,347 Balance as of December 31, 2013 $ - Issuance (exercise) of warrants, net 4,384 Issuance (exercise) of warrants, net - Change in fair value 19,897 Change in fair value - Expiration of warrants (43 ) Expiration of warrants - Balance as of December 31, 2014 $ 40,585 Balance as of December 31, 2014 $ - Issuance (exercise) of warrants, net 2,712 Issuance (exercise) of warrants, net 1,019 Change in fair value (11,665 ) Change in fair value 2,761 Exchange of warrants (31,123 ) Debt Modification (1,432 ) Balance as of December 31, 2015 $ 509 Balance as of December 31, 2015 $ 2,348 |
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block] | September 30 , 201 6 Expected volatility 133.19% Risk-free interest rate 0.29 - 1.14% Weighted average expected lives in years 0.24 - 4.87 Expected dividend 0% September 30 , 201 6 Expected volatility 133.19 % Risk-free interest rate 0.36 % Weighted average expected lives in years 0.30 Expected dividend 0 % | Dec 31, 2015 Expected volatility 133.19 % Risk-free interest rate 0.23 % Weighted average expected lives in years 1.05 Expected dividend 0 % |
Note 2 - Discontinued Operati33
Note 2 - Discontinued Operations (Tables) | 12 Months Ended |
Dec. 31, 2015 | |
License and Management Services [Member] | |
Notes Tables | |
Disposal Groups, Including Discontinued Operations [Table Text Block] | Twelve months ended December 31, (in thousands) 2015 2014 Revenues $ - $ 25 Expenses Cost of license and management services $ - $ 55 General and administrative expenses Salaries and benefits - 96 Other expenses - 83 Impairment losses - - Depreciation and amortization - 4 Total expenses $ - $ 238 Loss from discontinued operations $ - $ (213 ) (in thousands) December 31, 2015 December 31, 2014 Cash and cash equivalents $ - $ - Receivables, net - - Total assets $ - $ - Accounts payable - - Intercompany Payable - - Total liabilities $ - $ - Net assets (liabilities) of discontinued operations $ - $ - |
Note 3 - Accounts Receivable (T
Note 3 - Accounts Receivable (Tables) | 12 Months Ended |
Dec. 31, 2015 | |
Notes Tables | |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] | December 31, (in thousands) 2015 2014 Healthcare fees $ 587 $ 184 Other 3 5 Total receivables $ 590 $ 189 Less allowance for doubtful accounts - - Total receivables, net $ 590 $ 189 |
Note 5 - Property and Equipme35
Note 5 - Property and Equipment (Tables) | 12 Months Ended |
Dec. 31, 2015 | |
Notes Tables | |
Property, Plant and Equipment [Table Text Block] | (in thousands) 2015 2014 Furniture and equipment $ 1,585 $ 2,038 Leasehold improvements 318 318 Total property and equipment 1,903 2,356 Less accumulated depreciation and amortization (1,491 ) (2,002 ) Total property and equipment, net $ 412 $ 354 |
Note 6 - Intangible Assets (Tab
Note 6 - Intangible Assets (Tables) | 12 Months Ended |
Dec. 31, 2015 | |
Notes Tables | |
Schedule of Intangible Assets and Goodwill [Table Text Block] | (in thousands) 2015 2014 Intellectual property $ - $ 519 Less accumulated amortization - (418 ) Total intangibles, net $ - $ 101 |
Note 7 - Capital Lease Obliga37
Note 7 - Capital Lease Obligations (Tables) | 12 Months Ended |
Dec. 31, 2015 | |
Notes Tables | |
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block] | (in thousands) Amount Year ending December 31, 2016 $ 51 2017 33 2018 21 Total minimum lease payments 105 Less amounts representing interest (15 ) Capital lease obligations, net of interest 90 Less current maturities of capital lease obligations (24 ) Long-term capital lease obligations $ 66 |
Note 8 - Income Taxes (Tables)
Note 8 - Income Taxes (Tables) | 12 Months Ended |
Dec. 31, 2015 | |
Notes Tables | |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | (in thousands) 2015 2014 Federal, state and foreign net operating losses $ 78,474 $ 72,141 Stock based compensation 7,879 7,778 Accrued liabilities 585 503 Other temporary differences 3,045 6,510 Valuation allowance (89,983 ) (86,932 ) $ - $ - |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | 2015 2014 Federal statutory rate -34.0 % -34.0 % State taxes, net of federal benefit 16.8 % 2.7 % Non-deductible goodwill 0.0 % 0.0 % ISO / ESPP 2.1 % 0.0 % Other -27.0 % 0.0 % Change in valuation allowance 42.1 % 31.3 % Tax provision 0.0 % 0.0 % |
Note 10 - Share-based Compens39
Note 10 - Share-based Compensation (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Notes Tables | ||
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block] | Weighted Avg. Shares Exercise Price Balance December 31, 2015 1,471,000 $ 6.49 Granted - $ - Cancelled (7,000 ) $ 10.38 Balance March 31, 2016 1,464,000 $ 6.49 Granted - $ - Cancelled - $ - Balance June 30, 2016 1,464,000 $ 6.49 Granted - $ - Cancelled - $ - Balance September 30, 2016 1,464,000 $ 6.49 | |
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block] | Options Outstanding Options Exercisable Range of Exercise Prices Shares Weighted Average Remaining Life (yrs) Weighted Average Price Shares Weighted Average Price $0.00 to $20.00 1,462,000 8.06 $ 5.49 508,000 $ 7.25 $20.01 to $1,000.00 9,000 3.02 158.33 9,000 158.33 1,471,000 8.03 $ 6.51 517,000 $ 9.88 | |
Schedule of Other Share-based Compensation, Activity [Table Text Block] | Description Shares Weighted Average Exercise Price Warrants issued in connection with equity offering - $ - Warrants issued in connection with debt agreement 1,465,311 0.30 Warrants issued for services 341,251 2.16 1,806,562 $ 0.65 | |
Nonemployees [Member] | ||
Notes Tables | ||
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block] | Shares Weighted avg. exercise price Balance, December 31, 2013 21,000 $ 28.40 2014 Granted - - Cancelled - - Balance, December 31, 2014 21,000 $ 28.40 2015 Granted - - Cancelled (21,000 ) (28.40 ) Balance, December 31, 2015 - $ - | |
Employees and Directors [Member] | ||
Notes Tables | ||
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block] | Shares Weighted Avg. Exercise Price Balance, December 31, 2013 461,000 $ 19.69 2014 Granted - - Cancelled/Expired (83,000 ) 20.21 Balance, December 31, 2014 378,000 $ 19.59 2015 Granted 1,300,000 2.20 Cancelled/Expired (207,000 ) 3.29 Balance, December 31, 2015 1,471,000 $ 6.51 |
Note 11 - Commitments and Con40
Note 11 - Commitments and Contingencies (Tables) | 12 Months Ended |
Dec. 31, 2015 | |
Notes Tables | |
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block] | (In thousands) Year Amount 2016 $ 365 2017 $ 375 2018 $ 387 2019 $ 99 |
Note 1 - Basis of Consolidati41
Note 1 - Basis of Consolidation, Presentation and Going Concern (Details Textual) - USD ($) | 1 Months Ended | 9 Months Ended | 12 Months Ended | ||
Aug. 31, 2016 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015 | Dec. 31, 2014 | |
Cash Equivalents, at Carrying Value | $ 1,800,000 | ||||
Working Capital Deficit | 20,800,000 | $ 2,700,000 | |||
Proceeds from Related Party Debt | 5,505,000 | ||||
Net Cash Provided by (Used in) Operating Activities | $ (4,451,000) | $ (3,872,000) | $ (5,168,000) | $ (5,273,000) | |
Director [Member] | |||||
Proceeds from Related Party Debt | $ 2,800,000 | ||||
Warrant Term | 5 years | ||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 875,000 | ||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 1.10 |
Note 2 - Summary of Significa42
Note 2 - Summary of Significant Accounting Policies (Details Textual) | 1 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended | ||||||||||||
Aug. 31, 2016USD ($)$ / sharesshares | Jul. 31, 2016USD ($)$ / sharesshares | Jun. 30, 2016USD ($)$ / sharesshares | May 31, 2016USD ($)$ / sharesshares | Apr. 30, 2016USD ($)$ / sharesshares | Mar. 31, 2016USD ($)$ / sharesshares | Sep. 30, 2016USD ($)shares | Jun. 30, 2016USD ($)$ / sharesshares | Mar. 31, 2016USD ($)$ / sharesshares | Sep. 30, 2015USD ($)shares | Sep. 30, 2016USD ($)shares | Sep. 30, 2015USD ($)shares | Dec. 31, 2015USD ($)$ / sharesshares | Dec. 31, 2014USD ($)shares | Oct. 31, 2015$ / shares | Jul. 31, 2015USD ($)$ / shares | |
Cash, Uninsured Amount | $ 1,700,000 | $ 1,700,000 | ||||||||||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares | 7,072,926 | 3,443,612 | 3,277,744 | 21,860,191 | ||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | shares | 1,464,091 | 1,464,091 | 1,471,182 | |||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | shares | 303,672 | 303,672 | 296,581 | |||||||||||||
Share-based Compensation | $ 174,000 | $ 186,000 | $ 523,000 | $ 1,223,000 | $ 1,397,000 | $ 51,000 | ||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares | ||||||||||||||||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $ 492,000 | $ 492,000 | ||||||||||||||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition | 1 year 87 days | |||||||||||||||
Stock Issued During Period, Shares, Cashless Warrant Exercise | shares | 45,697 | 45,697 | ||||||||||||||
Proceeds from Related Party Debt | $ 5,505,000 | |||||||||||||||
Fair Value Adjustment of Warrants | $ (1,423,000) | (1,007,000) | (673,000) | (10,915,000) | (11,665,000) | 19,854,000 | ||||||||||
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Inputs Reconciliation, Gain (Loss) Included in Earnings | $ (3,500,000) | $ (5,000,000) | $ (6,300,000) | $ (5,000,000) | $ 2,800,000 | $ 0 | ||||||||||
Director [Member] | ||||||||||||||||
Warrant Term | 5 years | |||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares | 875,000 | |||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 1.10 | |||||||||||||||
Proceeds from Related Party Debt | $ 2,800,000 | |||||||||||||||
Acuitas [Member] | ||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares | 935,008 | |||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.30 | |||||||||||||||
Acuitas [Member] | July 2015 Convertible Debenture [Member] | ||||||||||||||||
Debt Instrument, Face Amount | $ 3,550,000 | |||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12.00% | |||||||||||||||
Debt Instrument, Convertible, Conversion Price | $ / shares | $ 0.30 | $ 1.90 | ||||||||||||||
Acuitas [Member] | ||||||||||||||||
Warrant Term | 5 years | 5 years | 5 years | 5 years | 5 years | |||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares | 2,028,029 | 431,818 | 363,636 | 306,818 | 200,000 | 450,000 | 363,636 | 450,000 | ||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.33 | $ 0.33 | $ 0.33 | $ 0.33 | $ 0.47 | $ 0.47 | $ 0.33 | $ 0.47 | ||||||||
Class of Warrant or Right, Outstanding | shares | 284,848 | 640,909 | 640,909 | |||||||||||||
Acuitas [Member] | Exchange of Warrants [Member] | ||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares | 2,993,561 | |||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 1.10 | |||||||||||||||
Senior Promissory Note [Member] | Acuitas [Member] | Exchanged Senior Demand Notes [Member] | ||||||||||||||||
Debt Instrument, Face Amount | $ 2,800,000 | |||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares | 2,800,000 | |||||||||||||||
Acuitas [Member] | March 2016 Promissory Note [Member] | ||||||||||||||||
Proceeds from Issuance of Debt | $ 900,000 | |||||||||||||||
Debt Instrument, Face Amount | $ 900,000 | $ 900,000 | ||||||||||||||
Debt Instrument, Term | 30 days | |||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | 8.00% | ||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage After Maturity Date | 12.00% | |||||||||||||||
Acuitas [Member] | April 2016 Promissory Note [Member] | ||||||||||||||||
Proceeds from Issuance of Debt | $ 400,000 | |||||||||||||||
Debt Instrument, Face Amount | $ 1,300,000 | |||||||||||||||
Acuitas [Member] | May 2016 Promissory Note [Member] | ||||||||||||||||
Proceeds from Issuance of Debt | $ 405,000 | |||||||||||||||
Debt Instrument, Face Amount | 1,700,000 | |||||||||||||||
Short-term Debt | $ 1,700,000 | |||||||||||||||
Acuitas [Member] | June 2016 Promissory Notes [Member] | ||||||||||||||||
Proceeds from Issuance of Debt | $ 480,000 | |||||||||||||||
Debt Instrument, Face Amount | 2,200,000 | $ 2,200,000 | ||||||||||||||
Short-term Debt | $ 2,200,000 | $ 2,200,000 | ||||||||||||||
Acuitas [Member] | July 2016 Promissory Note [Member] | ||||||||||||||||
Proceeds from Issuance of Debt | $ 570,000 | |||||||||||||||
Debt Instrument, Face Amount | 2,800,000 | |||||||||||||||
Short-term Debt | $ 2,800,000 | |||||||||||||||
Common Stock [Member] | ||||||||||||||||
Stock Issued During Period, Shares, Issued for Services | shares | 0 | 0 | 0 | 76,000 | 76,055 | 355,000 | ||||||||||
Stock Options and Warrants Nonemployees [Member] | ||||||||||||||||
Allocated Share-based Compensation Expense | $ 0 | $ 0 | $ 0 | $ 3,000 | $ 3,000 | $ 8,000 | ||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares | 0 | 0 | 0 | 0 | ||||||||||||
Employees and Directors [Member] | ||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares | 1,300,000 | |||||||||||||||
Minimum [Member] | Furniture and Equipment [Member] | ||||||||||||||||
Property, Plant and Equipment, Useful Life | 2 years | 2 years | ||||||||||||||
Minimum [Member] | Leasehold Improvements [Member] | ||||||||||||||||
Property, Plant and Equipment, Useful Life | 5 years | 5 years | ||||||||||||||
Maximum [Member] | Furniture and Equipment [Member] | ||||||||||||||||
Property, Plant and Equipment, Useful Life | 7 years | 7 years | ||||||||||||||
Maximum [Member] | Leasehold Improvements [Member] | ||||||||||||||||
Property, Plant and Equipment, Useful Life | 7 years | 7 years | ||||||||||||||
Twenty Ten Stock Incentive Plan [Member] | ||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | shares | 1,825,000 | 1,825,000 | 1,825,000 | |||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period | 10 years | 10 years | ||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | shares | 1,471,182 | |||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | shares | 296,581 | |||||||||||||||
Share-based Compensation | $ 1,400,000 | $ 51,000 | ||||||||||||||
Twenty Ten Stock Incentive Plan [Member] | Employees and Directors [Member] | ||||||||||||||||
Allocated Share-based Compensation Expense | $ 174,000 | $ 186,000 | $ 523,000 | $ 1.20 | ||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares | 0 | 0 | 0 | |||||||||||||
Twenty Ten Stock Incentive Plan [Member] | Director [Member] | ||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares | 0 | 1,050,000 | ||||||||||||||
Twenty Ten Stock Incentive Plan [Member] | Employees [Member] | ||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares | 0 | 250,000 | 250,000 | |||||||||||||
Twenty Ten Stock Incentive Plan [Member] | Minimum [Member] | ||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | 3 years | 3 years | ||||||||||||||
Twenty Ten Stock Incentive Plan [Member] | Maximum [Member] | ||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | 5 years | 5 years | ||||||||||||||
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | ||||||||||||||||
Concentration Risk, Number of Customers | 3 | 3 | ||||||||||||||
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Two Customers [Member] | ||||||||||||||||
Concentration Risk, Number of Customers | 2 | |||||||||||||||
Concentration Risk, Percentage | 80.00% | |||||||||||||||
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Three Customers [Member] | ||||||||||||||||
Concentration Risk, Percentage | 82.00% | 87.00% | ||||||||||||||
Accounts Receivable [Member] | Customer Concentration Risk [Member] | ||||||||||||||||
Concentration Risk, Number of Customers | 3 | 4 | ||||||||||||||
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Three Customers [Member] | ||||||||||||||||
Concentration Risk, Number of Customers | 3 | |||||||||||||||
Concentration Risk, Percentage | 94.00% | 90.00% |
Note 2 - Summary of Significa43
Note 2 - Summary of Significant Accounting Policies - Employee and Director Stock Option Activity (Details) - $ / shares | 3 Months Ended | 9 Months Ended | 12 Months Ended | ||
Sep. 30, 2016 | Jun. 30, 2016 | Mar. 31, 2016 | Sep. 30, 2016 | Dec. 31, 2015 | |
Balance (in shares) | 1,471,000 | 1,471,000 | |||
Balance (in dollars per share) | $ 6.51 | $ 6.51 | |||
Granted (in shares) | |||||
Granted (in dollars per share) | |||||
Cancelled (in shares) | |||||
Cancelled (in dollars per share) | |||||
Balance (in shares) | 1,464,000 | 1,464,000 | 1,471,000 | ||
Balance (in dollars per share) | $ 6.49 | $ 6.49 | $ 6.51 | ||
Employees and Directors [Member] | |||||
Balance (in shares) | 1,464,000 | 1,464,000 | 1,471,000 | 1,471,000 | |
Balance (in dollars per share) | $ 6.49 | $ 6.49 | $ 6.49 | $ 6.49 | |
Granted (in shares) | 1,300,000 | ||||
Granted (in dollars per share) | |||||
Cancelled (in shares) | (7,000) | ||||
Cancelled (in dollars per share) | $ 10.38 | ||||
Balance (in shares) | 1,464,000 | 1,464,000 | 1,471,000 | ||
Balance (in dollars per share) | $ 6.49 | $ 6.49 | $ 6.49 |
Note 2 - Summary of Significa44
Note 2 - Summary of Significant Accounting Policies - Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 | Dec. 31, 2014 |
Certificates of deposit | $ 106 | $ 122 | $ 122 |
Total assets | 106 | 122 | 122 |
Warrant liabilities | 4,441 | 259 | |
Derivative Liability | 8,676 | ||
Total liabilities | 13,117 | 2,857 | 40,585 |
Fair Value, Inputs, Level 1 [Member] | |||
Certificates of deposit | 106 | 122 | 122 |
Total assets | 106 | 122 | 122 |
Warrant liabilities | |||
Derivative Liability | |||
Total liabilities | |||
Fair Value, Inputs, Level 2 [Member] | |||
Certificates of deposit | |||
Total assets | |||
Warrant liabilities | |||
Derivative Liability | |||
Total liabilities | |||
Fair Value, Inputs, Level 3 [Member] | |||
Certificates of deposit | |||
Total assets | |||
Warrant liabilities | 4,441 | ||
Derivative Liability | 8,676 | ||
Total liabilities | $ 13,117 | $ 2,857 | $ 40,585 |
Note 2 - Summary of Significa45
Note 2 - Summary of Significant Accounting Policies - Fair Value Measurements Using Significant Level III Inputs (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended | |||
Sep. 30, 2016 | Jun. 30, 2016 | Mar. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014 | |
Warrants [Member] | |||||
Balance | $ 1,919 | $ 953 | $ 509 | $ 40,585 | $ 16,347 |
Issuance (exercise) of warrants, net | 3,982 | 444 | 216 | 2,712 | 4,384 |
Change in fair value | (1,423) | 522 | 228 | 11,665 | (19,897) |
Balance | 4,441 | 1,919 | 953 | 509 | 40,585 |
Exercise/Expiration of warrants | (37) | ||||
Derivative Financial Instruments, Liabilities [Member] | |||||
Balance | 5,192 | 3,685 | 2,348 | ||
Issuance (exercise) of warrants, net | 1,019 | ||||
Change in fair value | 3,484 | 1,507 | 1,337 | (2,761) | |
Balance | 8,676 | $ 5,192 | $ 3,685 | $ 2,348 | |
Exercise/Expiration of warrants |
Note 2 - Summary of Significa46
Note 2 - Summary of Significant Accounting Policies - Fair Value Assumptions (Details) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2016 | Dec. 31, 2015 | |
Expected volatility | 133.19% | |
Risk-free interest rate | 0.23% | |
Weighted average expected lives in years (Year) | 1 year 18 days | |
Expected dividend | 0.00% | |
Derivative Liability [Member] | ||
Expected volatility | 133.19% | |
Risk-free interest rate | 0.36% | |
Weighted average expected lives in years (Year) | 109 days | |
Expected dividend | 0.00% | |
Warrant Liability [Member] | ||
Expected volatility | 133.19% | |
Expected dividend | 0.00% | |
Warrant Liability [Member] | Minimum [Member] | ||
Risk-free interest rate | 0.29% | |
Weighted average expected lives in years (Year) | 87 days | |
Warrant Liability [Member] | Maximum [Member] | ||
Risk-free interest rate | 1.14% | |
Weighted average expected lives in years (Year) | 4 years 317 days |
Note 3 - Related Party Disclo47
Note 3 - Related Party Disclosure (Details Textual) - USD ($) | Sep. 30, 2016 | Aug. 31, 2016 | Jul. 31, 2016 | Jun. 30, 2016 | May 31, 2016 | Apr. 30, 2016 | Mar. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014 |
Accounts Payable, Current | $ 818,000 | $ 753,000 | $ 341,000 | ||||||
Chairman and Chief Executive Officer [Member] | |||||||||
Accounts Payable, Current | 177,000 | ||||||||
Chairman and Chief Executive Officer [Member] | Deferred Salaries [Member] | |||||||||
Due to Officers or Stockholders, Current | $ 1,000,000 | ||||||||
Acuitas [Member] | |||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,028,029 | 431,818 | 363,636 | 306,818 | 200,000 | 450,000 | |||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.33 | $ 0.33 | $ 0.33 | $ 0.33 | $ 0.47 | $ 0.47 | |||
Acuitas [Member] | Exchange of Warrants [Member] | |||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,993,561 | ||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 1.10 | ||||||||
Acuitas [Member] | Senior Promissory Note [Member] | Exchanged Senior Demand Notes [Member] | |||||||||
Debt Instrument, Face Amount | $ 2,800,000 | ||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,800,000 |
Note 4 - Short-term Debt (Detai
Note 4 - Short-term Debt (Details Textual) - USD ($) | 1 Months Ended | |||||
Aug. 31, 2016 | Jul. 31, 2016 | Jun. 30, 2016 | May 31, 2016 | Apr. 30, 2016 | Mar. 31, 2016 | |
Director [Member] | ||||||
Warrant Term | 5 years | |||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 875,000 | |||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 1.10 | |||||
Acuitas [Member] | ||||||
Warrant Term | 5 years | 5 years | 5 years | 5 years | 5 years | |
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,028,029 | 431,818 | 363,636 | 306,818 | 200,000 | 450,000 |
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.33 | $ 0.33 | $ 0.33 | $ 0.33 | $ 0.47 | $ 0.47 |
Class of Warrant or Right, Outstanding | 284,848 | 640,909 | ||||
Acuitas [Member] | Exchange of Warrants [Member] | ||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,993,561 | |||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 1.10 | |||||
Senior Promissory Note [Member] | Acuitas [Member] | Exchanged Senior Demand Notes [Member] | ||||||
Debt Instrument, Face Amount | $ 2,800,000 | |||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,800,000 | |||||
Acuitas [Member] | March 2016 Promissory Note [Member] | ||||||
Proceeds from Issuance of Debt | $ 900,000 | |||||
Debt Instrument, Face Amount | $ 900,000 | |||||
Debt Instrument, Term | 30 days | |||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | |||||
Debt Instrument, Interest Rate, Stated Percentage After Maturity Date | 12.00% | |||||
Acuitas [Member] | April 2016 Promissory Note [Member] | ||||||
Proceeds from Issuance of Debt | $ 400,000 | |||||
Debt Instrument, Face Amount | $ 1,300,000 | |||||
Acuitas [Member] | May 2016 Promissory Note [Member] | ||||||
Proceeds from Issuance of Debt | $ 405,000 | |||||
Debt Instrument, Face Amount | $ 1,700,000 | |||||
Acuitas [Member] | June 2016 Promissory Notes [Member] | ||||||
Proceeds from Issuance of Debt | $ 480,000 | |||||
Debt Instrument, Face Amount | $ 2,200,000 | |||||
Acuitas [Member] | July 2016 Promissory Note [Member] | ||||||
Proceeds from Issuance of Debt | $ 570,000 | |||||
Debt Instrument, Face Amount | $ 2,800,000 |
Note 1 - Summary of Significa49
Note 1 - Summary of Significant Accounting Policies (Details Textual) | 1 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended | |||||||||||||
Oct. 31, 2015shares | Sep. 30, 2015USD ($)$ / sharesshares | Jul. 30, 2015USD ($)$ / sharesshares | May 31, 2015$ / sharesshares | Apr. 30, 2015$ / sharesshares | Dec. 31, 2014USD ($)shares | May 31, 2014USD ($)$ / sharesshares | Jan. 31, 2014USD ($)$ / sharesshares | Sep. 30, 2016USD ($)shares | Jun. 30, 2016shares | Mar. 31, 2016shares | Sep. 30, 2015USD ($)$ / shares | Sep. 30, 2016USD ($)shares | Sep. 30, 2015USD ($)$ / sharesshares | Dec. 31, 2015USD ($)$ / sharesshares | Dec. 31, 2014USD ($)shares | Dec. 31, 2013USD ($) | |
Cash and Cash Equivalents, at Carrying Value | $ | $ 225,000 | $ 708,000 | $ 1,843,000 | $ 225,000 | $ 1,843,000 | $ 225,000 | $ 916,000 | $ 708,000 | $ 1,136,000 | ||||||||
Working Capital Deficit | $ | $ 20,800,000 | $ 20,800,000 | 2,700,000 | ||||||||||||||
Net Cash Provided by (Used in) Operating Activities, Continuing Operations | $ | $ (5,168,000) | (5,058,000) | |||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | 1,464,091 | 1,464,091 | 1,471,182 | ||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | 303,672 | 303,672 | 296,581 | ||||||||||||||
Share-based Compensation | $ | $ 174,000 | 186,000 | $ 523,000 | $ 1,223,000 | $ 1,397,000 | $ 51,000 | |||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares | $ 2.01 | ||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | |||||||||||||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | 7,072,926 | 3,443,612 | 3,277,744 | 21,860,191 | |||||||||||||
Cash and Cash Equivalents Uninsured Amount | $ | $ 768,000 | ||||||||||||||||
Finite-lived Intangible Assets Acquired | $ | 0 | ||||||||||||||||
Impairment of Intangible Assets (Excluding Goodwill) | $ | $ 0 | ||||||||||||||||
Stock Issued During Period, Shares, New Issues | 200,000 | 550,000 | |||||||||||||||
Proceeds from Issuance or Sale of Equity | $ | $ 1,100,000 | $ 463,000 | 2,463,000 | 4,800,000 | |||||||||||||
Stock Issued During Period, Shares, Warrants Exchanged | 21,277,220 | ||||||||||||||||
Class of Warrant or Right, Exchanged During Period, Exercise Price | $ / shares | $ 0.58 | ||||||||||||||||
Gain (Loss) on Exchange of Warrants | $ | (4,410,000) | (4,410,000) | 0 | ||||||||||||||
Derivative, Gain (Loss) on Derivative, Net | $ | 11,700,000 | (19,900,000) | |||||||||||||||
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Inputs Reconciliation, Gain (Loss) Included in Earnings | $ | $ (3,500,000) | $ (5,000,000) | $ (6,300,000) | $ (5,000,000) | $ 2,800,000 | $ 0 | |||||||||||
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | |||||||||||||||||
Concentration Risk, Number of Customers | 3 | 3 | |||||||||||||||
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | Three Customers [Member] | |||||||||||||||||
Concentration Risk, Percentage | 82.00% | 87.00% | |||||||||||||||
Customer Concentration Risk [Member] | Accounts Receivable [Member] | |||||||||||||||||
Concentration Risk, Number of Customers | 3 | 4 | |||||||||||||||
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Three Customers [Member] | |||||||||||||||||
Concentration Risk, Number of Customers | 3 | ||||||||||||||||
Concentration Risk, Percentage | 94.00% | 90.00% | |||||||||||||||
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Four Customers [Member] | |||||||||||||||||
Concentration Risk, Percentage | 98.00% | ||||||||||||||||
May Agreeements [Member] | |||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,586,210 | ||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.58 | ||||||||||||||||
Stock Issued During Period, Shares, New Issues | 2,586,210 | ||||||||||||||||
Proceeds from Issuance or Sale of Equity | $ | $ 1,500,000 | ||||||||||||||||
January Agreements [Member] | |||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 1,724,141 | ||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.58 | ||||||||||||||||
Stock Issued During Period, Shares, New Issues | 1,724,141 | ||||||||||||||||
Proceeds from Issuance or Sale of Equity | $ | $ 1,000,000 | ||||||||||||||||
Acuitas [Member] | |||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 935,008 | ||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.30 | ||||||||||||||||
Stock Issued During Period, Shares, New Issues | 6,953,334 | 3,732,932 | |||||||||||||||
Proceeds from Issuance or Sale of Equity | $ | $ 463,000 | $ 2,100,000 | $ 2,300,000 | ||||||||||||||
Employees and Directors [Member] | |||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 1,300,000 | ||||||||||||||||
Minimum [Member] | Furniture and Equipment [Member] | |||||||||||||||||
Property, Plant and Equipment, Useful Life | 2 years | 2 years | |||||||||||||||
Minimum [Member] | Leasehold Improvements [Member] | |||||||||||||||||
Property, Plant and Equipment, Useful Life | 5 years | 5 years | |||||||||||||||
Maximum [Member] | Furniture and Equipment [Member] | |||||||||||||||||
Property, Plant and Equipment, Useful Life | 7 years | 7 years | |||||||||||||||
Maximum [Member] | Leasehold Improvements [Member] | |||||||||||||||||
Property, Plant and Equipment, Useful Life | 7 years | 7 years | |||||||||||||||
Twenty Ten Stock Incentive Plan [Member] | |||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | 1,825,000 | 1,825,000 | 1,825,000 | ||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period | 10 years | 10 years | |||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | 1,471,182 | ||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | 296,581 | ||||||||||||||||
Share-based Compensation | $ | $ 1,400,000 | $ 51,000 | |||||||||||||||
Twenty Ten Stock Incentive Plan [Member] | Employees and Directors [Member] | |||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 0 | 0 | 0 | ||||||||||||||
Twenty Ten Stock Incentive Plan [Member] | Minimum [Member] | |||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | 3 years | 3 years | |||||||||||||||
Twenty Ten Stock Incentive Plan [Member] | Maximum [Member] | |||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | 5 years | 5 years | |||||||||||||||
July 2015 Convertible Debenture [Member] | |||||||||||||||||
Debt Instrument, Convertible, Conversion Price | $ / shares | $ 1.90 | ||||||||||||||||
July 2015 Convertible Debenture [Member] | Acuitas [Member] | |||||||||||||||||
Debt Instrument, Face Amount | $ | $ 3,550,000 | ||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12.00% | ||||||||||||||||
Debt Instrument, Convertible, Conversion Price | $ / shares | $ 1.90 | ||||||||||||||||
July 2015 Warrants [Member] | Acuitas [Member] | |||||||||||||||||
Warrants and Rights Outstanding Duration | 5 years | ||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 935,008 | ||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 1.90 | ||||||||||||||||
September Offering [Member] | |||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.30 | ||||||||||||||||
September Offering [Member] | Acuitas [Member] | |||||||||||||||||
Debt Instrument, Convertible, Conversion Price | $ / shares | $ 0.30 | $ 0.30 | $ 0.30 | ||||||||||||||
Stock Issued During Period, Shares, New Issues | 1,500,000 | ||||||||||||||||
April 2015 Warrants [Member] | |||||||||||||||||
Warrants and Rights Outstanding Duration | 5 years | ||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 530,303 | ||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.30 | $ 2 | $ 0.30 | $ 0.30 |
Note 1 - Fair Value Assumptions
Note 1 - Fair Value Assumptions of Stock Options (Details) - Employee and Director Stock Options [Member] | 12 Months Ended |
Dec. 31, 2015 | |
Expected volatility | 146.52% |
Risk-free interest rate | 1.62% |
Weighted average expected lives in years (Year) | 5 years 138 days |
Expected dividend | 0.00% |
Note 1 - Fair Value, Assets and
Note 1 - Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 | Dec. 31, 2014 |
Certificates of deposit | $ 106 | $ 122 | $ 122 |
Total assets | 106 | 122 | 122 |
Warrant liabilities | 509 | 40,585 | |
Derivative Liability | 2,348 | ||
Total liabilities | 13,117 | 2,857 | 40,585 |
Fair Value, Inputs, Level 1 [Member] | |||
Certificates of deposit | 106 | 122 | 122 |
Total assets | 106 | 122 | 122 |
Warrant liabilities | |||
Derivative Liability | |||
Total liabilities | |||
Fair Value, Inputs, Level 2 [Member] | |||
Certificates of deposit | |||
Total assets | |||
Warrant liabilities | |||
Derivative Liability | |||
Total liabilities | |||
Fair Value, Inputs, Level 3 [Member] | |||
Certificates of deposit | |||
Total assets | |||
Warrant liabilities | 509 | 40,585 | |
Derivative Liability | 2,348 | ||
Total liabilities | $ 13,117 | $ 2,857 | $ 40,585 |
Note 1 - Fair Value Measurement
Note 1 - Fair Value Measurements Using Significant Level III Inputs (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended | |||
Sep. 30, 2016 | Jun. 30, 2016 | Mar. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014 | |
Warrants [Member] | |||||
Balance | $ 1,919 | $ 953 | $ 509 | $ 40,585 | $ 16,347 |
Issuance (exercise) of warrants, net | 3,982 | 444 | 216 | 2,712 | 4,384 |
Change in fair value | 1,423 | (522) | (228) | (11,665) | 19,897 |
Expiration of warrants | (43) | ||||
Balance | 4,441 | 1,919 | 953 | 509 | 40,585 |
Exchange of warrants | (31,123) | ||||
Derivative Financial Instruments, Liabilities [Member] | |||||
Balance | 5,192 | 3,685 | 2,348 | ||
Issuance (exercise) of warrants, net | 1,019 | ||||
Change in fair value | (3,484) | (1,507) | (1,337) | 2,761 | |
Expiration of warrants | |||||
Balance | $ 8,676 | $ 5,192 | $ 3,685 | 2,348 | |
Exchange of warrants | $ (1,432) |
Note 1 - Convertible Debenture
Note 1 - Convertible Debenture Assumptions (Details) | 12 Months Ended |
Dec. 31, 2015 | |
Expected volatility | 133.19% |
Risk-free interest rate | 0.23% |
Weighted average expected lives in years (Year) | 1 year 18 days |
Expected dividend | 0.00% |
Note 2 - Discontinued Operati54
Note 2 - Discontinued Operations, License and Management Services (Unaudited) (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2015 | Dec. 31, 2014 | |
General and administrative expenses Salaries and benefits | $ 96 | |
Loss from discontinued operations | (213,000) | |
License and Management Services [Member] | ||
Revenues | 25,000 | |
Cost of license and management services | 55,000 | |
Depreciation and amortization | 4,000 | |
Total expenses | 238,000 | |
Loss from discontinued operations | (213,000) | |
Cash and cash equivalents | ||
Receivables, net | ||
Total assets | ||
Accounts payable | ||
Total liabilities | ||
Net assets (liabilities) of discontinued operations | ||
License and Management Services [Member] | Intercompany [Member] | ||
Intercompany Payable | ||
License and Management Services [Member] | Other General and Administrative Expense [Member] | ||
General and administrative expenses Salaries and benefits | 83,000 | |
License and Management Services [Member] | Impairment Losses [Member] | ||
General and administrative expenses Salaries and benefits |
Note 3 - Accounts Receivable (D
Note 3 - Accounts Receivable (Details Textual) - USD ($) | Dec. 31, 2015 | Dec. 31, 2014 |
Allowance for Doubtful Accounts Receivable | $ 0 | $ 0 |
Note 3 - Summary of Accounts Re
Note 3 - Summary of Accounts Receivables (Details) - USD ($) | Dec. 31, 2015 | Dec. 31, 2014 |
Receivables gross | $ 590,000 | $ 189,000 |
Less allowance for doubtful accounts | 0 | 0 |
Total receivables, net | 590,000 | 189,000 |
Healthcare Fees [Member] | ||
Receivables gross | 587,000 | 184,000 |
Other Receivable [Member] | ||
Receivables gross | $ 3,000 | $ 5,000 |
Note 4 - Receivable - Related57
Note 4 - Receivable - Related Party (Details Textual) - USD ($) | 1 Months Ended | 12 Months Ended | ||
Oct. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2015 | Dec. 31, 2014 | |
Stock Issued During Period, Shares, New Issues | 200,000 | 550,000 | ||
Investor [Member] | ||||
Stock Issued During Period, Shares, New Issues | 150,000 | 300,000 | 150,000 | |
Share Price | $ 2 | $ 2 | ||
Proceeds from Issuance of Common Stock | $ 300,000 | $ 90,000 | $ 300,000 | |
Accounts Receivable, Related Parties | $ 0 |
Note 5 - Property and Equipme58
Note 5 - Property and Equipment (Details Textual) - USD ($) | 12 Months Ended | |
Dec. 31, 2015 | Dec. 31, 2014 | |
Depreciation | $ 110,000 | $ 96,000 |
Note 5 - Summary of Property an
Note 5 - Summary of Property and Equipment (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 | Dec. 31, 2014 |
Furniture and equipment | $ 1,585 | $ 2,038 | |
Leasehold improvements | 318 | 318 | |
Total property and equipment | 1,903 | 2,356 | |
Less accumulated depreciation and amortization | $ (1,581) | (1,491) | (2,002) |
Total property and equipment, net | $ 445 | $ 412 | $ 354 |
Note 6 - Intangible Assets (Det
Note 6 - Intangible Assets (Details Textual) - USD ($) | 12 Months Ended | |
Dec. 31, 2015 | Dec. 31, 2014 | |
Amortization of Intangible Assets | $ 12,000 | $ 17,000 |
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months | 0 | |
Finite-Lived Intangible Assets, Amortization Expense, Year Two | 0 | |
Finite-Lived Intangible Assets, Amortization Expense, Year Three | 0 | |
Finite-Lived Intangible Assets, Amortization Expense, Year Four | 0 | |
Finite-Lived Intangible Assets, Amortization Expense, Year Five | 0 | |
Other Asset Impairment Charges | $ 88,000 | $ 0 |
Note 6 - Intellectual Property
Note 6 - Intellectual Property (Details) - USD ($) $ in Thousands | Dec. 31, 2015 | Dec. 31, 2014 |
Intellectual property | $ 519 | |
Less accumulated amortization | 0 | (418) |
Total intangibles, net | $ 101 |
Note 7 - Capital Lease Obliga62
Note 7 - Capital Lease Obligations (Details Textual) - USD ($) | Dec. 31, 2015 | Dec. 31, 2014 |
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Property, Plant, and Equipment Other, Accumulated Depreciation | $ 43,000 | $ 44,000 |
Furniture and Equipment [Member] | ||
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Other Property, Plant, and Equipment, Gross | $ 110,000 | $ 88,000 |
Note 7 - Future Minimum Lease P
Note 7 - Future Minimum Lease Payments Required under the Capital Leases (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 | Dec. 31, 2014 |
2,016 | $ 51 | ||
2,017 | 33 | ||
2,018 | 21 | ||
Total minimum lease payments | 105 | ||
Less amounts representing interest | (15) | ||
Capital lease obligations, net of interest | 90 | ||
Less current maturities of capital lease obligations | (24) | ||
Capital leases | $ 40 | $ 66 | $ 23 |
Note 8 - Income Taxes (Details
Note 8 - Income Taxes (Details Textual) - USD ($) | 12 Months Ended | |
Dec. 31, 2015 | Dec. 31, 2014 | |
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense | $ 0 | $ 0 |
Earliest Tax Year [Member] | ||
Open Tax Year | 2,010 | |
Latest Tax Year [Member] | ||
Open Tax Year | 2,014 | |
Domestic Tax Authority [Member] | ||
Operating Loss Carryforwards | $ 210 | |
State and Local Jurisdiction [Member] | ||
Operating Loss Carryforwards | $ 172 |
Note 8 - Primary Components of
Note 8 - Primary Components of Net Deferred Tax Assets (Details) - USD ($) | Dec. 31, 2015 | Dec. 31, 2014 |
Federal, state and foreign net operating losses | $ 78,474 | $ 72,141 |
Stock based compensation | 7,879 | 7,778 |
Accrued liabilities | 585 | 503 |
Other temporary differences | 3,045 | 6,510 |
Valuation allowance | $ (89,983) | $ (86,932) |
Note 8 - Reconciliation Between
Note 8 - Reconciliation Between the Statutory Federal Income Tax Rate and the Effective Income Tax Rate (Details) | 12 Months Ended | |
Dec. 31, 2015 | Dec. 31, 2014 | |
Federal statutory rate | (34.00%) | (34.00%) |
State taxes, net of federal benefit | 16.80% | (37.10%) |
Non-deductible goodwill | 0.00% | 0.00% |
ISO / ESPP | 2.10% | 0.00% |
Other | 27.00% | 0.00% |
Change in valuation allowance | 42.10% | 31.30% |
Tax provision | 0.00% | 0.00% |
Note 9 - Equity Financings (Det
Note 9 - Equity Financings (Details Textual) - USD ($) | 1 Months Ended | 9 Months Ended | 12 Months Ended | ||||||||
Oct. 31, 2015 | Sep. 30, 2015 | May 31, 2015 | Dec. 31, 2014 | Sep. 30, 2014 | May 31, 2014 | Jan. 31, 2014 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015 | Dec. 31, 2014 | |
Proceeds from Issuance or Sale of Equity | $ 1,100,000 | $ 463,000 | $ 2,463,000 | $ 4,800,000 | |||||||
Stock Issued During Period, Shares, New Issues | 200,000 | 550,000 | |||||||||
Stock Issued During Period, Shares, Warrants Exchanged | 21,277,220 | ||||||||||
Class of Warrant or Right, Exchanged During Period, Exercise Price | $ 0.58 | ||||||||||
September Agreements [Member] | |||||||||||
Proceeds from Issuance or Sale of Equity | $ 1,500,000 | ||||||||||
Stock Issued During Period, Shares, New Issues | 750,000 | ||||||||||
May Agreeements [Member] | |||||||||||
Proceeds from Issuance or Sale of Equity | $ 1,500,000 | ||||||||||
Stock Issued During Period, Shares, New Issues | 2,586,210 | ||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,586,210 | ||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.58 | ||||||||||
January Agreements [Member] | |||||||||||
Proceeds from Issuance or Sale of Equity | $ 1,000,000 | ||||||||||
Stock Issued During Period, Shares, New Issues | 1,724,141 | ||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 1,724,141 | ||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.58 | ||||||||||
Acuitas, Shamus, and Steve Gorlin [Member] | |||||||||||
Proceeds from Issuance or Sale of Equity | $ 2,000,000 | ||||||||||
Stock Issued During Period, Shares, New Issues | 6,700,000 | ||||||||||
Shares Issued, Price Per Share | $ 0.30 | ||||||||||
Acuitas [Member] | |||||||||||
Proceeds from Issuance or Sale of Equity | $ 463,000 | $ 2,100,000 | $ 2,300,000 | ||||||||
Stock Issued During Period, Shares, New Issues | 6,953,334 | 3,732,932 | |||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 935,008 | ||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.30 | ||||||||||
Acuitas [Member] | September Offering [Member] | |||||||||||
Proceeds from Issuance or Sale of Equity | $ 463,000 | ||||||||||
Stock Issued During Period, Shares, New Issues | 1,500,000 |
Note 10 - Share-based Compens68
Note 10 - Share-based Compensation (Details Textual) - USD ($) | 1 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended | |||||||
Oct. 31, 2015 | May 31, 2015 | Dec. 31, 2014 | Sep. 30, 2016 | Jun. 30, 2016 | Mar. 31, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015 | Dec. 31, 2014 | |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | 1,464,091 | 1,464,091 | 1,471,182 | ||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | 303,672 | 303,672 | 296,581 | ||||||||
Share-based Compensation | $ 174,000 | $ 186,000 | $ 523,000 | $ 1,223,000 | $ 1,397,000 | $ 51,000 | |||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | |||||||||||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $ 492,000 | $ 492,000 | |||||||||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition | 1 year 87 days | ||||||||||
Stock Issued During Period, Shares, New Issues | 200,000 | 550,000 | |||||||||
Stock Issued During Period, Shares, Warrants Exchanged | 21,277,220 | ||||||||||
Class of Warrant or Right, Exchanged During Period, Exercise Price | $ 0.58 | ||||||||||
Stock Issued During Period, Value, Issued for Services | $ 172,000 | $ 550,000 | |||||||||
Common Stock [Member] | |||||||||||
Stock Issued During Period, Shares, New Issues | 8,410,001 | 5,610,351 | |||||||||
Stock Issued During Period, Shares, Issued for Services | 0 | 0 | 0 | 76,000 | 76,055 | 355,000 | |||||
Stock Issued During Period, Value, Issued for Services | $ 172,000 | $ 550,000 | |||||||||
Stock Options Employees and Directors [Member] | |||||||||||
Allocated Share-based Compensation Expense | 1,400,000 | 43,000 | |||||||||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $ 1,000,000 | ||||||||||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition | 1 year 255 days | ||||||||||
Stock Options and Warrants Nonemployees [Member] | |||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 0 | 0 | 0 | 0 | |||||||
Allocated Share-based Compensation Expense | $ 0 | $ 0 | $ 0 | $ 3,000 | $ 3,000 | $ 8,000 | |||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | 0 | 0 | |||||||||
Warrants Nonemployees [Member] | |||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | 300,000 | 0 | |||||||||
Employees and Directors [Member] | |||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 1,300,000 | ||||||||||
Twenty Ten Stock Incentive Plan [Member] | |||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | 1,825,000 | 1,825,000 | 1,825,000 | ||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period | 10 years | 10 years | |||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | 1,471,182 | ||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | 296,581 | ||||||||||
Share-based Compensation | $ 1,400,000 | $ 51,000 | |||||||||
Twenty Ten Stock Incentive Plan [Member] | Employees [Member] | |||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 0 | 250,000 | 250,000 | ||||||||
Twenty Ten Stock Incentive Plan [Member] | Non-employee Directors [Member] | |||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 1,050,000 | ||||||||||
Twenty Ten Stock Incentive Plan [Member] | Employees and Directors [Member] | |||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 0 | 0 | 0 | ||||||||
Allocated Share-based Compensation Expense | $ 174,000 | $ 186,000 | $ 523,000 | $ 1.20 | |||||||
Twenty Ten Stock Incentive Plan [Member] | Minimum [Member] | |||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | 3 years | 3 years | |||||||||
Twenty Ten Stock Incentive Plan [Member] | Maximum [Member] | |||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | 5 years | 5 years | |||||||||
Employee Stock Purchase Plan [Member] | |||||||||||
Allocated Share-based Compensation Expense | $ 0 | $ 0 | |||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent | 85.00% | ||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate | 10.00% |
Note 10 - Employee and Director
Note 10 - Employee and Director Stock Option Activity (Details) - $ / shares | 3 Months Ended | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2016 | Sep. 30, 2016 | Dec. 31, 2015 | Dec. 31, 2014 | |
Balance (in shares) | 1,471,000 | |||
Balance (in dollars per share) | $ 6.51 | |||
Granted (in shares) | ||||
Granted (in dollars per share) | ||||
Balance (in shares) | 1,464,000 | 1,464,000 | 1,471,000 | |
Balance (in dollars per share) | $ 6.49 | $ 6.49 | $ 6.51 | |
Employees and Directors [Member] | ||||
Balance (in shares) | 1,471,000 | 378,000 | 461,000 | |
Balance (in dollars per share) | $ 6.51 | $ 19.59 | $ 19.69 | |
Granted (in shares) | 1,300,000 | |||
Granted (in dollars per share) | $ 2.20 | |||
Cancelled/Expired (in shares) | (207,000) | (83,000) | ||
Cancelled/Expired (in dollars per share) | $ 3.29 | $ 20.21 | ||
Balance (in shares) | 1,471,000 | 378,000 | ||
Balance (in dollars per share) | $ 6.51 | $ 19.59 |
Note 10 - Options by Exercise P
Note 10 - Options by Exercise Price Range (Details) - $ / shares | 12 Months Ended | |
Dec. 31, 2015 | Sep. 30, 2016 | |
Options Outstanding Shares (in shares) | 1,471,000 | 1,464,000 |
Options Outstanding Weighted Average Remaining Life (Year) | 8 years 10 days | |
Options Outstanding Weighted Average Price (in dollars per share) | $ 6.51 | $ 6.49 |
Options Exercisable Shares (in shares) | 517,000 | |
Options Exercisable Weighted Average Price (in dollars per share) | $ 9.88 | |
Range One [Member] | ||
Lower Exercise Price Limit (in dollars per share) | 0 | |
Upper Exercise Price Limit (in dollars per share) | $ 20 | |
Options Outstanding Shares (in shares) | 1,462,000 | |
Options Outstanding Weighted Average Remaining Life (Year) | 8 years 21 days | |
Options Outstanding Weighted Average Price (in dollars per share) | $ 5.49 | |
Options Exercisable Shares (in shares) | 508,000 | |
Options Exercisable Weighted Average Price (in dollars per share) | $ 7.25 | |
Range Two [Member] | ||
Lower Exercise Price Limit (in dollars per share) | 20.01 | |
Upper Exercise Price Limit (in dollars per share) | $ 1,000 | |
Options Outstanding Shares (in shares) | 9,000 | |
Options Outstanding Weighted Average Remaining Life (Year) | 3 years 7 days | |
Options Outstanding Weighted Average Price (in dollars per share) | $ 158.33 | |
Options Exercisable Shares (in shares) | 9,000 | |
Options Exercisable Weighted Average Price (in dollars per share) | $ 158.33 |
Note 10 - Non-employee Stock Op
Note 10 - Non-employee Stock Option Activity (Details) - $ / shares | 3 Months Ended | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2016 | Sep. 30, 2016 | Dec. 31, 2015 | Dec. 31, 2014 | |
Balance (in shares) | 1,471,000 | |||
Balance (in dollars per share) | $ 6.51 | |||
Granted (in shares) | ||||
Granted (in dollars per share) | ||||
Balance (in shares) | 1,464,000 | 1,464,000 | 1,471,000 | |
Balance (in dollars per share) | $ 6.49 | $ 6.49 | $ 6.51 | |
Nonemployees [Member] | ||||
Balance (in shares) | 21,000 | 21,000 | ||
Balance (in dollars per share) | $ 28.40 | $ 28.40 | ||
Granted (in shares) | ||||
Granted (in dollars per share) | ||||
Cancelled/Expired (in shares) | (21,000) | |||
Cancelled/Expired (in dollars per share) | $ 28.40 | |||
Balance (in shares) | 21,000 | |||
Balance (in dollars per share) | $ 28.40 | |||
Cancelled (in dollars per share) | $ (28.40) |
Note 10 - Stock Options and War
Note 10 - Stock Options and Warrants Granted to Non-employees for Services Outstanding (Details) - Stock Options and Warrants Nonemployees [Member] | 12 Months Ended |
Dec. 31, 2015$ / sharesshares | |
Warrants Issued (in shares) | shares | 1,806,562 |
Warrants Issued Weighted Average Exercise Price (in dollars per share) | $ / shares | $ 0.65 |
Issued in Connection With Equity Offering [Member] | |
Warrants Issued (in shares) | shares | |
Warrants Issued Weighted Average Exercise Price (in dollars per share) | $ / shares | |
Issued in Connection With Debt Agreement [Member] | |
Warrants Issued (in shares) | shares | 1,465,311 |
Warrants Issued Weighted Average Exercise Price (in dollars per share) | $ / shares | $ 0.30 |
Warrants Issued for Services [Member] | |
Warrants Issued (in shares) | shares | 341,251 |
Warrants Issued Weighted Average Exercise Price (in dollars per share) | $ / shares | $ 2.16 |
Note 11 - Commitments and Con73
Note 11 - Commitments and Contingencies (Details Textual) | 12 Months Ended | |
Dec. 31, 2015USD ($)ft² | Dec. 31, 2014USD ($) | |
Operating Leases, Rent Expense | $ 294,000 | $ 285,000 |
Principal Executive and Administrative Offices [Member] | ||
Area of Real Estate Property | ft² | 9,120 | |
Rent Per Month | $ 30,000 |
Note 11 - Future Minimum Paymen
Note 11 - Future Minimum Payments, under Non-cancelable Operating Leases (Details) $ in Thousands | Dec. 31, 2015USD ($) |
2,016 | $ 365 |
2,017 | 375 |
2,018 | 387 |
2,019 | $ 99 |
Note 12 - Related Party Discl75
Note 12 - Related Party Disclosure (Details Textual) - USD ($) | 1 Months Ended | 9 Months Ended | 12 Months Ended | ||||
Oct. 31, 2015 | Sep. 30, 2015 | Dec. 31, 2014 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015 | Dec. 31, 2014 | |
Stock Issued During Period, Shares, New Issues | 200,000 | 550,000 | |||||
Proceeds from Issuance or Sale of Equity | $ 1,100,000 | $ 463,000 | $ 2,463,000 | $ 4,800,000 | |||
Accounts Payable, Current | $ 341,000 | $ 818,000 | $ 753,000 | $ 341,000 | |||
Investor [Member] | |||||||
Stock Issued During Period, Shares, New Issues | 150,000 | 300,000 | 150,000 | ||||
Proceeds from Issuance of Common Stock | $ 300,000 | $ 90,000 | $ 300,000 | ||||
Chairman and Chief Executive Officer [Member] | |||||||
Accounts Payable, Current | $ 130,000 | ||||||
Chairman and Chief Executive Officer [Member] | Acuitas [Member] | |||||||
Ownership Percentage by Related Party | 100.00% | ||||||
Acuitas [Member] | |||||||
Stock Issued During Period, Shares, New Issues | 6,953,334 | 3,732,932 | |||||
Proceeds from Issuance or Sale of Equity | $ 463,000 | $ 2,100,000 | $ 2,300,000 | ||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 935,008 | ||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.30 | ||||||
Convertible Debt | $ 3,700,000 | ||||||
Interest on Convertible Debt, Net of Tax | $ 109,000 | ||||||
Shamus [Member] | |||||||
Stock Issued During Period, Shares, New Issues | 956,667 | 344,828 | |||||
Proceeds from Issuance or Sale of Equity | $ 287,000,000,000 | $ 20,000,000,000 |
Note 13 - Long-term Debt (Detai
Note 13 - Long-term Debt (Details Textual) - USD ($) | 1 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended | |||
Jul. 30, 2015 | Apr. 30, 2015 | Jun. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015 | Dec. 31, 2014 | |
Proceeds from Convertible Debt | $ 5,910,000 | $ 5,910,000 | |||||
Repayments of Convertible Debt | $ 2,681,000 | 2,681,000 | |||||
Gain (Loss) on Extinguishment of Debt | $ (195,000) | ||||||
July 2015 Convertible Debenture [Member] | |||||||
Fair Value Inputs, Discount Rate | 12.00% | ||||||
Debt Instrument, Convertible, Conversion Price | $ 1.90 | ||||||
September Offering [Member] | |||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.30 | ||||||
April 2015 Bridge Notes [Member] | |||||||
Proceeds from Convertible Debt | $ 2,000,000 | ||||||
Debt Instrument, Face Amount | $ 2,120,000 | ||||||
Debt Instrument, Interest Rate, Stated Percentage | 12.00% | ||||||
Net Proceeds of Convertible Debt | $ 1,815,000 | ||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 2 | $ 0.30 | |||||
Fair Value Inputs, Discount Rate | 12.00% | ||||||
April 2015 Bridge Notes [Member] | Crede [Member] | |||||||
Repayments of Related Party Debt | $ 560,000 | ||||||
Promissory Note [Member] | Crede [Member] | |||||||
Debt Instrument, Face Amount | $ 3,350,000 | ||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | ||||||
Proceeds from Short-term Debt, Maturing in Three Months or Less | $ 3,350,000 | ||||||
Repayments of Convertible Debt | $ 2,200,000 | ||||||
Promissory Note [Member] | Crede [Member] | Interest Rate Increase After Maturity [Member] | |||||||
Debt Instrument, Interest Rate, Stated Percentage | 12.00% |
Note 14 - Other Income_Write-77
Note 14 - Other Income/Write-off of Liabilities (Details Textual) - USD ($) $ in Thousands | 12 Months Ended | |
Dec. 31, 2015 | Dec. 31, 2014 | |
Write-off of Accrued Liabilities | $ 1,194 |
Note 15 - Subsequent Events (De
Note 15 - Subsequent Events (Details Textual) - USD ($) | 1 Months Ended | ||||||
Jul. 31, 2016 | Jun. 30, 2016 | May 31, 2016 | Apr. 30, 2016 | Mar. 31, 2016 | Mar. 30, 2016 | Aug. 31, 2016 | |
Acuitas [Member] | |||||||
Warrant Term | 5 years | 5 years | 5 years | 5 years | 5 years | ||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 431,818 | 363,636 | 306,818 | 200,000 | 450,000 | 2,028,029 | |
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.33 | $ 0.33 | $ 0.33 | $ 0.47 | $ 0.47 | $ 0.33 | |
Subsequent Event [Member] | Acuitas [Member] | |||||||
Warrant Term | 5 years | ||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 450,000 | ||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.50 | ||||||
Acuitas [Member] | March 2016 Promissory Note [Member] | |||||||
Proceeds from Issuance of Debt | $ 900,000 | ||||||
Debt Instrument, Term | 30 days | ||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | ||||||
Debt Instrument, Interest Rate, Stated Percentage After Maturity Date | 12.00% | ||||||
Acuitas [Member] | March 2016 Promissory Note [Member] | Subsequent Event [Member] | |||||||
Proceeds from Issuance of Debt | $ 900,000 | ||||||
Debt Instrument, Term | 30 years | ||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | ||||||
Debt Instrument, Interest Rate, Stated Percentage After Maturity Date | 12.00% |