Cutera (CUTR) 10-Q 6 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 31, 2018
Document Information [Line Items]
Entity Registrant Name	CUTERA INC
Entity Central Index Key	1,162,461
Trading Symbol	cutr
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding (in shares)		13,903,830
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 21,866	$ 14,184
Marketable investments	5,018	21,728
Accounts receivable, net	25,444	20,777
Inventories	31,322	28,782
Other current assets and prepaid expenses	3,716	2,903
Total current assets	87,366	88,374
Property and equipment, net	2,784	2,096
Deferred tax asset	21,402	19,055
Goodwill	1,339	1,339
Other long-term assets	6,048	374
Total assets	118,939	111,238
Current liabilities:
Accounts payable	13,321	7,002
Accrued liabilities	22,904	26,848
Deferred revenue	8,939	9,461
Total current liabilities	45,164	43,311
Deferred revenue, net of current portion	2,380	2,195
Income tax liability	352	379
Other long-term liabilities	640	460
Total liabilities	48,536	46,345
Commitments and Contingencies (Note 13)
Stockholders’ equity:
Common stock, $0.001 par value; authorized: 50,000,000 shares; issued and outstanding: 13,890,590 and 13,477,973 shares at September 30, 2018 and December 31, 2017, respectively	14	13
Additional paid-in capital	68,180	62,025
Accumulated income	2,283	2,947
Accumulated other comprehensive loss	(74)	(92)
Total stockholders’ equity	70,403	64,893
Total liabilities and stockholders’ equity	$ 118,939	$ 111,238

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	50,000,000	50,000,000
Common stock, issued (in shares)	13,890,590	13,477,973
Common stock, outstanding (in shares)	13,890,590	13,477,973

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2018		Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017
Revenue mix	$ 40,573,000		$ 38,173,000	$ 117,251,000		$ 103,861,000
Cost of revenue:
Cost of revenue	18,688,000		15,963,000	55,655,000		45,084,000
Gross profit	21,885,000		22,210,000	61,596,000		58,777,000
Operating expenses:
Sales and marketing	14,479,000		13,148,000	43,102,000		36,708,000
Research and development	3,244,000		3,467,000	10,895,000		9,393,000
General and administrative	5,160,000		3,379,000	15,501,000		10,143,000
Lease termination income			(4,000,000)			(4,000,000)
Total operating expenses	22,883,000		15,994,000	69,498,000		52,244,000
Income (loss) from operations	(998,000)		6,216,000	(7,902,000)		6,533,000
Interest and other income, net*	(49,000)	[1]	197,000	(80,000)	[1]	746,000
Income (loss) before income taxes	(1,047,000)		6,413,000	(7,982,000)		7,279,000
Provision (benefit) for income taxes	(174,000)		225,000	(3,505,000)		166,000
Net income (loss)	$ (873,000)		$ 6,188,000	$ (4,477,000)		$ 7,113,000
Net income (loss) per share:
Basic (in dollars per share)	$ (0.06)		$ 0.44	$ (0.33)		$ 0.51
Diluted (in dollars per share)	$ (0.06)		$ 0.42	$ (0.33)		$ 0.48
Weighted-average number of shares used in per share calculations:
Basic (in shares)	13,851		13,973	13,717		13,917
Diluted (in shares)	13,851		14,767	13,717		14,733
Product [Member]
Revenue mix	$ 35,675,000		$ 33,486,000	$ 102,589,000		$ 89,688,000
Cost of revenue:
Cost of revenue	15,909,000		13,859,000	46,876,000		38,843,000
Operating expenses:
Sales and marketing	14,479,000			43,102,000
Service [Member]
Revenue mix	4,898,000		4,687,000	14,662,000		14,173,000
Cost of revenue:
Cost of revenue	$ 2,779,000		$ 2,104,000	$ 8,779,000		$ 6,241,000
[1]	Included in interest and other income, net is the estimated interest expense for advance payment related to contract services under the new revenue standard going forward. Adoption of the standard had no impact to total net cash from or used in operating, investing, or financing activities within the Condensed Consolidated Statements of Cash Flows.

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net income (loss)	$ (873)	$ 6,188	$ (4,477)	$ 7,113
Available-for-sale investments
Net change in unrealized gains (losses) on available-for-sale investments	13	5	9	13
Less: Reclassification adjustment for gains (losses) on investments recognized during the period			9	(4)
Net change in unrealized gain and losses on available-for-sale investments	13	5	18	9
Tax provision
Other comprehensive income (loss), net of tax	13	5	18	9
Comprehensive income (loss)	$ (860)	$ 6,193	$ (4,459)	$ 7,122

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net income (loss)	$ (4,477)	$ 7,113
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Stock-based compensation	5,524	3,623
Depreciation of tangible assets	849	750
Amortization of contract acquisition costs	1,304
Change in deferred tax assets	(3,507)
Provision for doubtful accounts receivable	(877)	9
Other	215	(58)
Changes in assets and liabilities:
Accounts receivable	(5,544)	(3,048)
Inventories	(2,540)	(8,751)
Other current assets and prepaid expenses	(797)	(633)
Other long-term assets	(2,301)	(1)
Accounts payable	6,319	3,207
Accrued liabilities	(4,177)	4,757
Other long-term liabilities	105
Deferred revenue	58	652
Income tax liability	(27)	3
Net cash provided by (used in) in operating activities	(8,119)	7,605
Cash flows from investing activities:
Acquisition of property, equipment and software	(1,214)	(443)
Disposal of property and equipment	41	53
Proceeds from sales of marketable investments	13,044	9,154
Proceeds from maturities of marketable investments	8,050	39,612
Purchase of marketable investments	(4,390)	(44,156)
Net cash provided by investing activities	15,531	4,220
Cash flows from financing activities:
Repurchase of common stock		(13,776)
Proceeds from exercise of stock options and employee stock purchase plan	3,603	4,566
Taxes paid related to net share settlement of equity awards	(2,971)	(1,332)
Payments on capital lease obligations	(362)	(274)
Net cash provided by (used) in financing activities	270	(10,816)
Net increase in cash and cash equivalents	7,682	1,009
Cash and cash equivalents at beginning of period	14,184	13,775
Cash and cash equivalents at end of period	21,866	14,784
Supplemental disclosure of non-cash items:
Assets acquired under capital lease	$ 610	$ 257

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	Note 1. Description of Operations and Principles of Consolidation Cutera, Inc. (“Cutera” or the “Company”) is a global provider of laser and energy-based aesthetic systems for practitioners worldwide. The Company designs, develops, manufactures, distributes and markets laser and energy-based product platforms for use by physicians and other qualified practitioners, enabling them to offer safe and effective aesthetic treatments to their customers. The Company currently markets the following system platforms: excel, enlighten, Juliet, Secret RF, truSculpt xeo Titan, truSculpt 3D truSculpt iD Juliet, Secret RF third Titan , truSculpt 3D truSculpt iD Headquartered in Brisbane, California, the Company has wholly-owned subsidiaries that are currently operational in Australia, Belgium, Canada, France, Germany, Hong Kong, Japan, Spain, Switzerland and the United Kingdom. The Company’s wholly owned subsidiary in Italy is currently dormant. These active subsidiaries market, sell and service the Company’s products outside of the United States. The Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries. All inter-company accounts, transactions and balances have been eliminated. Unaudited Interim Financial Information In the opinion of the Company, the accompanying unaudited condensed consolidated financial statements included in this report reflect all adjustments (consisting of only normal recurring adjustments) necessary for a fair statement of its financial position as of September 30, 2018, three nine September 30, 2018, 2017, three nine September 30, 2018 2017, nine September 30, 2018, 2017, December 31, 2017 not not 10 December 31, 2017 March 26, 2018. Use of Estimates The preparation of interim Condensed Consolidated Financial Statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the amounts reported of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial Statements and the accompanying notes, and the reported amounts of revenue and expenses during the reported periods. Actual results could differ materially from those estimates. On an ongoing basis, management evaluates its estimates, including those related to warranty obligations, sales commission, accounts receivable and sales allowances, valuation of inventories, fair values of goodwill, useful lives of property and equipment, assumptions regarding variables used in calculating the fair value of the Company's equity awards, expected achievement of performance based vesting criteria, fair value of investments, the standalone selling price of the Company's products and services, the customer life and period of benefit used to capitalize and amortize contracts acquisition costs, variable consideration, contingent liabilities, recoverability of deferred tax assets, and effective income tax rates, among others. Management bases estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Risks and Uncertainties The Company's future results of operations involve a number of risks and uncertainties. Factors that could affect the Company's future operating results and cause actual results to vary materially from expectations include, but are not Comparability The Company adopted the new revenue standard effective January 1, 2018, not December 31, 2017 three nine September 30, 2017 three nine September 30, 2018. September 30, 2018 December 31, 2017 not three nine September 30, 2018 September 30, 2017. Adopted Accounting Pronouncements In May 2014, 2014 09, 606, December 15, 2017, December 15, 2016. first 2018 not See Note 2 Other Accounting Pronouncements Not In June 2018, No. 2018 07, 718 1 2 3 606. December 15, 2018, no 606. January 1, 2019. not In February 2016, ASU 2016 02 July 2018, ASU 2018 11 ASU 2016 02 ASU 2018 2018 11 not July 2018, ASU 2018 10 842, ASU 2016 02 ASU 2016 02 January 1, 2019

Note 2 - Revenue Recognition

Note 2 - Revenue Recognition	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Revenue Recognition, Disclosure [Text Block]	Note 2. The Company adopted ASC Topic 606, January 1, 2018, not January 1, 2018. January 1, 2018 606, not 606. Upon adoption of Topic 606, $3.8 12 January 1, 2018 first second 2018: ● $237,000 ● $151,000 one ● $210,000 ● $4.7 ● $1.2 606 The Company’s revenue consists of Products and Service revenue resulting from the sale of systems, training on the systems, extended service contracts, consumables and other accessories. The Company accounts for a contract with a customer when there is a legally enforceable contract between the Company and the customer, the rights of the parties are identified, the contract has commercial substance, and collectability of the contract consideration is probable. Revenues are recognized when control of the promised goods or services are transferred to the Company’s customers, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company's system sale arrangements generally contain multiple products and services. For these bundled sale arrangements, the Company accounts for individual products and services as separate performance obligations if they are distinct. The Company’s products and service are distinct if a customer can benefit from the product or service on its own or with other resources that are readily available to the customer, and if the Company’s promise to transfer the products or service to the customer is separately identifiable from other promises in the contract. The Company’s system sale arrangements include a combination of the following performance obligations: the system and software license (considered as one The following table summarizes the effects of adopting Topic 606 September 30, 2018: As reported under Topic 606 Adjustments Balances under Prior GAAP (In thousands) Other long-term assets $ 6,048 $ 5,380 $ 668 Deferred tax asset 21,402 (1,160) 22,562 Accrued liabilities 22,904 (111) 23,015 Deferred revenue 11,319 195 11,124 Retained earnings (deficit) 2,283 4,415 (2,132) The following table summarizes the effects of adopting Topic 606 three September 30, 2018: As reported under Topic 606 Adjustments Balances under Prior GAAP (In thousands) Products revenue $ 35,675 $ (56) $ 35,731 Service revenue 4,898 (59) 4,957 Sales and marketing 14,479 (55) 14,534 Interest and other income, net* (49) (55) 6 The following table summarizes the effects of adopting Topic 606 nine September 30, 2018: As reported under Topic 606 Adjustments Balances under Prior GAAP (In thousands) Products revenue $ 102,589 $ 9 $ 102,580 Service revenue 14,662 74 14,588 Sales and marketing 43,102 (703) 43,805 Interest and other income, net* (80) (184) 104 * Included in interest and other income, net, is the estimated interest expense for advance payment related to service contracts under the new revenue standard. Adoption of the standard had no As part of the Company's adoption of ASC 606, not one one not not

Note 3 - Cash, Cash Equivalent

Note 3 - Cash, Cash Equivalent and Marketable Investments	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Cash, Cash Equivalents, and Marketable Securities [Text Block]	Note 3. The Company invests its cash primarily in money market funds and in highly liquid debt instruments of U.S. federal and municipal governments and their agencies, commercial paper and corporate debt securities. All highly liquid investments with stated maturities of three three The Company determines the appropriate classification of its investments in marketable securities at the time of purchase and re-evaluates such designation at each balance sheet date. The Company’s marketable securities have been classified and accounted for as available-for-sale securities. Investments with remaining maturities of more than one The following tables summarize the components, and the unrealized gains and losses position, related to the Company’s cash, cash equivalents and marketable investments (in thousands): September 30, 2018 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents: Cash $ 13,355 $ — $ — $ 13,355 Money market funds 8,511 — — 8,511 Total cash and cash equivalents 21,866 — — 21,866 Marketable investments: U.S. government notes $ 2,015 — (1 ) $ 2,014 Municipal securities 202 — (1 ) 201 Corporate debt securities 2,815 1 (13 ) 2,803 Total marketable investments 5,032 1 (15 ) 5,018 Total cash, cash equivalents and marketable investments $ 26,898 $ 1 $ (15 ) $ 26,884 December 31, 2017 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents: Cash $ 14,058 $ — $ — $ 14,058 Money market funds 126 — — 126 Total cash and cash equivalents 14,184 — — 14,184 Marketable investments: U.S. government notes 11,885 — (15) 11,870 Municipal securities 201 — (1) 200 Commercial paper 1,836 — (3) 1,833 Corporate debt securities 7,838 2 (15) 7,825 Total marketable investments 21,760 2 (34) 21,728 Total cash, cash equivalents and marketable investments $ 35,944 $ 2 $ (34) $ 35,912 As of September 30, 2018 December 31, 2017, $15,000 $34,000, not No 12 The following table summarizes the contractual maturities of the Company’s available-for-sale securities, classified as marketable investments as of September 30, 2018 ( Amount Due in less than one year $ 4,619 Due in 1 to 3 years 399 Total marketable investments $ 5,018

Note 4 - Fair Value of Financia

Note 4 - Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 4. 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. In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible as well as considers counterparty credit risk in its assessment of fair value. The Company’s financial instruments include cash equivalents, accounts receivable, accounts payable and accrued liabilities. Carrying amounts of the Company's financial instruments, approximate their fair values as of the balance sheet dates given their generally short maturities. The fair value hierarchy distinguishes between ( 1 2 three 1 3 three 820: ● Level 1: ● Level 2: not 2 not ● Level 3: no In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company also considers counterparty credit risk in its assessment of fair value. As of September 30, 2018, September 30, 2018 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 8,511 $ — $ — $ 8,511 Marketable investments: Available-for-sale securities — 5,018 — 5,018 Total assets at fair value $ 8,511 $ 5,018 $ — $ 13,529 As of December 31, 2017, December 31, 2017 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 126 $ — $ — $ 126 Marketable investments: Available-for-sale securities — 21,728 — 21,728 Total assets at fair value $ 126 $ 21,728 $ — $ 21,854 The Company’s Level 1 2 may two 2 September 30, 2018 7 no September 30, 2018 December 31, 2017, September 30, 2018 December 31, 2017 not 3

Note 5 - Balance Sheet Details

Note 5 - Balance Sheet Details	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Supplemental Balance Sheet Disclosures [Text Block]	Note 5. Inventories As of September 30, 2018 December 31, 2017, September 30, 2018 December 31, 2017 Raw materials $ 18,177 $ 19,160 Work in progress 2,079 2,744 Finished goods 11,066 6,878 Total $ 31,322 $ 28,782 Accrued Liabilities As of September 30, 2018 December 31, 2017, September 30, 2018 December 31, 2017 Accrued payroll and related expenses $ 11,098 $ 12,567 Sales and marketing programs 2,138 3,710 Warranty liability 3,640 3,508 Sales tax 2,728 2,920 Other 3,300 4,143 Total $ 22,904 $ 26,848

Note 6 - Warranty and Service C

Note 6 - Warranty and Service Contracts	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Product Warranty Disclosure [Text Block]	Note 6. The Company has a direct field service organization in North America (including Canada). Internationally, the Company provides direct service support in Australia, Belgium, France, Germany, Hong Kong, Japan, and Switzerland, as well as through third not third After the original warranty period, maintenance and support are offered on a extended service contract basis or on a time and materials basis. The Company provides for the estimated cost to repair or replace products under warranty at the time of sale. The following table provides the changes in the product warranty accrual for the three nine September 30, 2018 2017 Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Beginning Balance $ 3,561 $ 2,877 $ 3,508 $ 2,461 Add: Accruals for warranties issued during the period 1,589 959 6,164 5,038 Less: Warranty related expenses during the period (1,510) (896) (6,032) (4,559) Ending Balance $ 3,640 $ 2,940 $ 3,640 $ 2,940

Note 7 - Revenue

Note 7 - Revenue	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 7. Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for promised goods or services. The Company’s performance obligations are satisfied either over time or at a point in time. Revenue from performance obligations that are transferred to customers over time accounted for approximately 9% nine September 30, 2018. The Company's system sale arrangements generally contain multiple products and services. For these bundled sale arrangements, the Company accounts for individual products and services as separate performance obligations if they are distinct. The Company’s products and service are distinct if a customer can benefit from the product or service on its own or with other resources that are readily available to the customer, and if the Company’s promise to transfer the products or service to the customer is separately identifiable from other promises in the contract. The Company’s system sale arrangements include a combination of the following performance obligations: the system and software license (considered as one For the Company’s system sale arrangements that include an extended service contract, the period of service commences at the expiration of the Company’s standard warranty offered at the time of the system sale. The Company considers the extended service contracts terms in the arrangements that are legally enforceable to be performance obligations. Other than extended service contracts and marketing services (which are satisfied over time), the Company generally satisfies all of the performance obligations at a point in time. Systems, system accessories (hand pieces), training, time and materials services are also sold on a stand-alone basis, and related performance obligations are satisfied at a point in time. For contracts with multiple performance obligations, the Company allocates the transaction price of the contract to each performance obligation on a relative standalone selling price basis. Nature of Products and Services Systems System revenue represents the sale of a system or an upgrade of an existing system. A system consists of a console that incorporates a universal graphic user interface, a laser or other energy based module, control system software and high voltage electronics, as well as one The Company offers customers the ability to select the system that best fits their practice at the time of purchase and then to cost-effectively add applications to their system as their practice grows. This provides customers the flexibility to upgrade their systems whenever they choose and provides the Company with a source of additional Systems revenue. The Company concludes that the system or upgrade and the right to use the embedded software represent a single performance obligation as the software license is integral to the functionality of the system or upgrade. The Company does not enlighten enlighten enlighten For systems sold directly to end-customers that are credit approved, revenue is recognized when the Company transfers control to the end-customer, which occurs when the product is shipped to the customer or when the customer receives the product, depending on the nature of the arrangement. The Company recognizes revenue on a cash basis for system sales to international direct end-customer sales that have not not one The Company typically receives payment for its system consoles and other accessories within 30 Skincare products The Company sells third third third Consumables (Other accessories) The Company treats its customers' purchases of replacement Titan, truSculpt 3D truSculpt iD Juliet Secret RF truSculpt Extended contract services The Company offers post-warranty services to its customers through extended service contracts that cover preventive maintenance and (or) replacement parts and labor for a term of one, two, or three Training Sales of system to customers include training on the system to be provided within 90 not Customer Marketing Support In North America, the Company offers marketing and consulting phone support to its customers who purchase its truSculpt 3D truSculpt iD six six Significant Judgments More judgments and estimates are required under Topic 606 605. 606 may The enlighten one enlighten third The Company has however concluded that set-up or installation for all other systems (excluding the enlighten enlighten Judgment is required to determine the standalone selling price ("SSP") for each distinct performance obligation. The Company estimates SSPs for each performance obligation as follows: Systems: The SSPs for systems are based on directly observable sales in similar circumstances to similar customers. When SSP is not Training: SSP is based on observable price when sold on a standalone basis. Extended warranty: SSP is based on observable price when sold on a standalone basis (by customer type). Customer Marketing Support: SSP is estimated based on cost plus a margin. The Company will combine two one The Company is required to estimate the total consideration expected to be received from contracts with customers. In limited circumstances, the consideration expected to be received is variable based on the specific terms of the contract or based on the Company’s expectations of the term of the contract. Generally, the Company has not Deferred Sales Commissions Incremental costs of obtaining a contract, including sales commissions, are capitalized and amortized on a straight-line basis over the expected customer relationship period if the Company expects to recover those costs. The Company uses the portfolio method to recognize the amortization expense related to these capitalized costs related to initial contracts and such expense is recognized over a period associated with the revenue of the related portfolio, which is generally two three Total capitalized costs as of September 30, 2018 $5.4 $0.5 $1.3 three nine September 30, 2018

Note 8 - Contract Balance

Note 8 - Contract Balance	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Deferred Revenue Disclosure [Text Block]	Note 8. The Company records deferred revenue when revenue is recognized subsequent to invoicing. For extended service contracts, the Company generally invoices customers at the beginning of the extended service contract term. The Company’s extended service contracts typically have one, two three 79% $11.3 September 30, 2018 12 The following table provides changes in the deferred contract revenue balance for the three nine September 30, 2018 2017 Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Beginning Balance $ 11,807 $ 10,013 $ 11,656 $ 9,431 Add: Payments received 3,609 3,178 12,025 10,290 Less: Revenue recognized (4,097) (3,233) (12,362) (9,763) Ending Balance $ 11,319 $ 9,958 $ 11,319 $ 9,958 Costs for extended service contracts for the three nine September 30, 2018, $1.7 $5.7

Note 9 - Stockholders' Equity a

Note 9 - Stockholders' Equity and Stock-based Compensation Expense	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 9. In 1998, 1998 4,650,000 January 12, 2004, 2004 1,750,000 2004 2004 1998 1998 2012 2004 2.12 Activity under the Company’s Amended and Restated 2004 Options Outstanding Shares Available for Grant Number of Stock Options Outstanding Weighted- Average Exercise Price Balance as of December 31, 2017 1,494,865 839,919 $ 16.46 Options granted (21,010) 21,010 50.65 Stock awards granted (1) (530,876) Options exercised — (241,021) 10.16 Options canceled 46,333 (46,333) 22.14 Stock awards canceled (1) 95,775 — — Balance, as of September 30, 2018 1,085,088 573,575 $ 19.90 ( 1 The Company has a “fungible share” provision in its Amended and Restated 2004 2.12 Under the Amended and Restated 2004 412,617 nine September 30, 2018, As of September 30, 2018, $14.5 2.53 may Non-Employee Stock-Based Compensation The Company granted 3,384 3,384 nine September 30, 2018, 7,745 2,478 December 31, 2017. 4 25% first 1/48th 4 25% Stock-based Compensation Expense Stock-based compensation expense by department recognized during the three nine September 30, 2018 2017 Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Cost of revenue $ 196 $ 101 $ 576 $ 377 Sales and marketing Employee 572 394 1,684 1,215 Non-Employee (32) — 60 — Research and development 164 157 617 633 General and administrative 731 345 2,587 1,398 Total stock-based compensation expense $ 1,631 $ 997 $ 5,524 $ 3,623

Note 10 - Net Loss Per Share

Note 10 - Net Loss Per Share	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 10. Basic net income (loss) per share is computed using the weighted-average number of shares outstanding during the period. In periods of net income, diluted shares outstanding include the dilutive effect of in-the-money equity awards (stock options, restricted stock units, performance stock units and employee stock purchase plan contributions), which is calculated based on the average share price for each fiscal period using the treasury stock method. In accordance with ASC 260, Diluted earnings per share is the same as basic earnings per share for the periods in which the Company had a net loss because the inclusion of outstanding common stock equivalents would be anti-dilutive. The following table sets forth the computation of basic and diluted net income (loss) and the weighted average number of shares used in computing basic and diluted net income (loss) per share (in thousands, except per share data): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Numerator Net income (loss) $ (873) $ 6,188 $ (4,477) $ 7,113 Denominator Weighted average shares of common stock outstanding used in computing net income (loss) per share, basic 13,851 13,973 13,717 13,917 Dilutive effect of incremental shares and share equivalents — 794 — 816 Weighted average shares of common stock outstanding used in computing net income (loss) per share, diluted 13,851 14,767 13,717 14,733 Net income (loss) per share: Net income (loss) per share, basic $ (0.06) $ 0.44 $ (0.33) $ 0.51 Net income (loss) per share, diluted $ (0.06) $ 0.42 $ (0.33) $ 0.48 The following numbers of shares outstanding, prior to the application of the treasury stock method, were excluded from the computation of diluted net income (loss) per common share for the period presented because including them would have had an anti-dilutive effect (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Options to purchase common stock 607 42 707 31 Restricted stock units 411 — 419 6 Performance stock units 24 — 19 — Employee stock purchase plan shares 47 — 82 — Total 1,089 42 1,227 37

Note 11 - Income Taxes

Note 11 - Income Taxes	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 11. The Company calculates the provision for income taxes during interim reporting periods by applying an estimate of the annual effective tax rate for the full year to "ordinary" income or loss (pretax income or loss excluding unusual or infrequently occurring discrete items) for the reporting period. When applicable, the year-to-date tax provision reflects adjustments from discrete tax items. The income tax benefits for the three nine September 30, 2018 three nine September 30, 2018. For the three nine September 30, 2018, $174,000 $3,505,000 $225,000 $166,000 2017. three nine September 30, 2018 $0.3 $2.8 The Company utilizes the asset and liability method of accounting for income taxes, under which deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using enacted tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is more likely than not not December 31, 2017, September 30, 2018. 2017.

Note 12 - Correction of Prior P

Note 12 - Correction of Prior Period Immaterial Error	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Accounting Changes and Error Corrections [Text Block]	Note 12. During the three June 30, 2018, not 606 March 31, 2018. 606, $5.0 January 1, 2018. 606 $1.2 The Company evaluated the impact of the error on prior period and determined that the effect was not three March 31, 2018 six June 30, 2018. six June 30, 2018. $1.2 $1.2 2 January 1, 2018. The Company’s condensed consolidated statements of operations, comprehensive income (loss) and cash flows for the three March 31, 2018, three six June 30, 2018, three nine September 30, 2018 not three March 31, 2018, three six June 30, 2018, three nine September 30, 2018

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 13. Operating Leases The Company leases space for operations in United States, Japan and France. Future minimum lease commitments under the Company’s facility operating leases as of September 30, 2018 Year Ending December 31, Amount 2018 $ 745 2019 2,981 2020 2,922 2021 2,544 2022 2,496 2023 and beyond 214 Total future minimum lease payments $ 11,902 In addition to the above facility leases, the Company also routinely leases automobiles for certain sales and field service employees under capital leases. The remaining committed lease payments as of September 30, 2018 $1.15 Contingencies The Company is named from time to time as a party to other legal proceedings, product liability, commercial disputes, employee disputes, and contractual lawsuits in the ordinary course of business. These matters are subject to many uncertainties and outcomes that are not may not no not As of September 30, 2018 December 31, 2017, $67,000 $91,000, not

Note 14 - Segment Reporting

Note 14 - Segment Reporting	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 1 4 . Segment reporting Segment reporting is based on the “management approach,” following the method that management organizes the company’s reportable segments for which separate financial information is made available to, and evaluated regularly by, the chief operating decision maker in allocating resources and in assessing performance. The Company’s chief operating decision maker ("CODM") is its Chief Executive Officer ("CEO"), who makes decision on allocating resources and in assessing performance. The CEO reviews the Company's consolidated results as one one one The following table presents a summary of revenue by geography for the three September 30, 2018 2017 Three Months Ended September 30, 2018 2017 Revenue mix by geography: United States $ 24,329 $ 23,275 Japan 5,021 4,686 Asia, excluding Japan 4,348 3,488 Europe 2,356 2,024 Rest of the world 4,519 4,700 Total consolidated revenue $ 40,573 $ 38,173 Revenue mix by product category: Systems $ 33,197 $ 31,861 Consumables 1,055 596 Skincare 1,423 1,029 Total product revenue $ 35,675 $ 33,486 Service 4,898 4,687 Total consolidated revenue $ 40,573 $ 38,173 The following table presents a summary of revenue by geography for the nine September 30, 2018 2017 Nine Months Ended September 30, 2018 2017 Revenue mix by geography: United States $ 73,597 $ 64,058 Japan 12,522 12,276 Asia, excluding Japan 11,422 9,501 Europe 6,729 5,469 Rest of the world 12,981 12,557 Total consolidated revenue $ 117,251 $ 103,861 Revenue mix by product category: Systems $ 95,727 $ 84,969 Consumables 2,881 1,743 Skincare 3,981 2,976 Total product revenue $ 102,589 $ 89,688 Service 14,662 14,173 Total consolidated revenue $ 117,251 $ 103,861

Note 15 - Debt

Note 15 - Debt	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 15. Loan and Security Agreement On May 30, 2018, $25,000,000. May 30, 2021. September 30, 2018, no Covenants The Original Revolving Line of Credit contained financial and other covenants as well as the maintenance of a leverage ratio not 2.5 1.0 not $10 During the third 2018, third November 2, 2018, The Revised Revolving Line of Credit provides for an original principal amount of $15 $10 Similar to the Original Revolving Line of Credit, the Revised Revolving Line of Credit contains revised financial and other covenants as well as the maintenance of a leverage ratio not 2.0 1.0 not $1 2018 third $2.5 2018 fourth $4 2019 first second $6.5 2019 third $10 The Company must maintain a minimum cash balance of unrestricted cash equal to at least $15 $13 $20 not $15 A violation of any of the covenants could result in a default under the Revised Revolving Line of Credit that would permit the lenders to restrict the Company’s ability to further access the revolving line of credit for loans and letters of credit and require the immediate repayment of any outstanding loans under the Revised Revolving Line of Credit. As of the date of this filing, there were no

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]	Description of Operations and Principles of Consolidation Cutera, Inc. (“Cutera” or the “Company”) is a global provider of laser and energy-based aesthetic systems for practitioners worldwide. The Company designs, develops, manufactures, distributes and markets laser and energy-based product platforms for use by physicians and other qualified practitioners, enabling them to offer safe and effective aesthetic treatments to their customers. The Company currently markets the following system platforms: excel, enlighten, Juliet, Secret RF, truSculpt xeo Titan, truSculpt 3D truSculpt iD Juliet, Secret RF third Titan , truSculpt 3D truSculpt iD Headquartered in Brisbane, California, the Company has wholly-owned subsidiaries that are currently operational in Australia, Belgium, Canada, France, Germany, Hong Kong, Japan, Spain, Switzerland and the United Kingdom. The Company’s wholly owned subsidiary in Italy is currently dormant. These active subsidiaries market, sell and service the Company’s products outside of the United States. The Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries. All inter-company accounts, transactions and balances have been eliminated.
Unaudited Interim Financial Information [Policy Text Block]	Unaudited Interim Financial Information In the opinion of the Company, the accompanying unaudited condensed consolidated financial statements included in this report reflect all adjustments (consisting of only normal recurring adjustments) necessary for a fair statement of its financial position as of September 30, 2018, three nine September 30, 2018, 2017, three nine September 30, 2018 2017, nine September 30, 2018, 2017, December 31, 2017 not not 10 December 31, 2017 March 26, 2018.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of interim Condensed Consolidated Financial Statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the amounts reported of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial Statements and the accompanying notes, and the reported amounts of revenue and expenses during the reported periods. Actual results could differ materially from those estimates. On an ongoing basis, management evaluates its estimates, including those related to warranty obligations, sales commission, accounts receivable and sales allowances, valuation of inventories, fair values of goodwill, useful lives of property and equipment, assumptions regarding variables used in calculating the fair value of the Company's equity awards, expected achievement of performance based vesting criteria, fair value of investments, the standalone selling price of the Company's products and services, the customer life and period of benefit used to capitalize and amortize contracts acquisition costs, variable consideration, contingent liabilities, recoverability of deferred tax assets, and effective income tax rates, among others. Management bases estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities.
Risks and Uncertainties, Policy [Policy Text Block]	Risks and Uncertainties The Company's future results of operations involve a number of risks and uncertainties. Factors that could affect the Company's future operating results and cause actual results to vary materially from expectations include, but are not
Comparability of Prior Year Financial Data, Policy [Policy Text Block]	Comparability The Company adopted the new revenue standard effective January 1, 2018, not December 31, 2017 three nine September 30, 2017 three nine September 30, 2018. September 30, 2018 December 31, 2017 not three nine September 30, 2018 September 30, 2017.
New Accounting Pronouncements, Policy [Policy Text Block]	Adopted Accounting Pronouncements In May 2014, 2014 09, 606, December 15, 2017, December 15, 2016. first 2018 not See Note 2 Other Accounting Pronouncements Not In June 2018, No. 2018 07, 718 1 2 3 606. December 15, 2018, no 606. January 1, 2019. not In February 2016, ASU 2016 02 July 2018, ASU 2018 11 ASU 2016 02 ASU 2018 2018 11 not July 2018, ASU 2018 10 842, ASU 2016 02 ASU 2016 02 January 1, 2019

Note 2 - Revenue Recognition (T

Note 2 - Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	As reported under Topic 606 Adjustments Balances under Prior GAAP (In thousands) Other long-term assets $ 6,048 $ 5,380 $ 668 Deferred tax asset 21,402 (1,160) 22,562 Accrued liabilities 22,904 (111) 23,015 Deferred revenue 11,319 195 11,124 Retained earnings (deficit) 2,283 4,415 (2,132) As reported under Topic 606 Adjustments Balances under Prior GAAP (In thousands) Products revenue $ 35,675 $ (56) $ 35,731 Service revenue 4,898 (59) 4,957 Sales and marketing 14,479 (55) 14,534 Interest and other income, net* (49) (55) 6 As reported under Topic 606 Adjustments Balances under Prior GAAP (In thousands) Products revenue $ 102,589 $ 9 $ 102,580 Service revenue 14,662 74 14,588 Sales and marketing 43,102 (703) 43,805 Interest and other income, net* (80) (184) 104

Note 3 - Cash, Cash Equivalen_2

Note 3 - Cash, Cash Equivalent and Marketable Investments (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Unrealized Gain (Loss) on Investments [Table Text Block]	September 30, 2018 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents: Cash $ 13,355 $ — $ — $ 13,355 Money market funds 8,511 — — 8,511 Total cash and cash equivalents 21,866 — — 21,866 Marketable investments: U.S. government notes $ 2,015 — (1 ) $ 2,014 Municipal securities 202 — (1 ) 201 Corporate debt securities 2,815 1 (13 ) 2,803 Total marketable investments 5,032 1 (15 ) 5,018 Total cash, cash equivalents and marketable investments $ 26,898 $ 1 $ (15 ) $ 26,884 December 31, 2017 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents: Cash $ 14,058 $ — $ — $ 14,058 Money market funds 126 — — 126 Total cash and cash equivalents 14,184 — — 14,184 Marketable investments: U.S. government notes 11,885 — (15) 11,870 Municipal securities 201 — (1) 200 Commercial paper 1,836 — (3) 1,833 Corporate debt securities 7,838 2 (15) 7,825 Total marketable investments 21,760 2 (34) 21,728 Total cash, cash equivalents and marketable investments $ 35,944 $ 2 $ (34) $ 35,912
Investments Classified by Contractual Maturity Date [Table Text Block]	Amount Due in less than one year $ 4,619 Due in 1 to 3 years 399 Total marketable investments $ 5,018

Note 4 - Fair Value of Financ_2

Note 4 - Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	September 30, 2018 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 8,511 $ — $ — $ 8,511 Marketable investments: Available-for-sale securities — 5,018 — 5,018 Total assets at fair value $ 8,511 $ 5,018 $ — $ 13,529 December 31, 2017 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 126 $ — $ — $ 126 Marketable investments: Available-for-sale securities — 21,728 — 21,728 Total assets at fair value $ 126 $ 21,728 $ — $ 21,854

Note 5 - Balance Sheet Details

Note 5 - Balance Sheet Details (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 30, 2018 December 31, 2017 Raw materials $ 18,177 $ 19,160 Work in progress 2,079 2,744 Finished goods 11,066 6,878 Total $ 31,322 $ 28,782
Schedule of Accrued Liabilities [Table Text Block]	September 30, 2018 December 31, 2017 Accrued payroll and related expenses $ 11,098 $ 12,567 Sales and marketing programs 2,138 3,710 Warranty liability 3,640 3,508 Sales tax 2,728 2,920 Other 3,300 4,143 Total $ 22,904 $ 26,848

Note 6 - Warranty and Service_2

Note 6 - Warranty and Service Contracts (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Beginning Balance $ 3,561 $ 2,877 $ 3,508 $ 2,461 Add: Accruals for warranties issued during the period 1,589 959 6,164 5,038 Less: Warranty related expenses during the period (1,510) (896) (6,032) (4,559) Ending Balance $ 3,640 $ 2,940 $ 3,640 $ 2,940

Note 8 - Contract Balance (Tabl

Note 8 - Contract Balance (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Deferred Revenue, by Arrangement, Disclosure [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Beginning Balance $ 11,807 $ 10,013 $ 11,656 $ 9,431 Add: Payments received 3,609 3,178 12,025 10,290 Less: Revenue recognized (4,097) (3,233) (12,362) (9,763) Ending Balance $ 11,319 $ 9,958 $ 11,319 $ 9,958

Note 9 - Stockholders' Equity_2

Note 9 - Stockholders' Equity and Stock-based Compensation Expense (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Share-based Compensation, Stock Options, Activity [Table Text Block]	Options Outstanding Shares Available for Grant Number of Stock Options Outstanding Weighted- Average Exercise Price Balance as of December 31, 2017 1,494,865 839,919 $ 16.46 Options granted (21,010) 21,010 50.65 Stock awards granted (1) (530,876) Options exercised — (241,021) 10.16 Options canceled 46,333 (46,333) 22.14 Stock awards canceled (1) 95,775 — — Balance, as of September 30, 2018 1,085,088 573,575 $ 19.90
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Cost of revenue $ 196 $ 101 $ 576 $ 377 Sales and marketing Employee 572 394 1,684 1,215 Non-Employee (32) — 60 — Research and development 164 157 617 633 General and administrative 731 345 2,587 1,398 Total stock-based compensation expense $ 1,631 $ 997 $ 5,524 $ 3,623

Note 10 - Net Loss Per Share (T

Note 10 - Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Numerator Net income (loss) $ (873) $ 6,188 $ (4,477) $ 7,113 Denominator Weighted average shares of common stock outstanding used in computing net income (loss) per share, basic 13,851 13,973 13,717 13,917 Dilutive effect of incremental shares and share equivalents — 794 — 816 Weighted average shares of common stock outstanding used in computing net income (loss) per share, diluted 13,851 14,767 13,717 14,733 Net income (loss) per share: Net income (loss) per share, basic $ (0.06) $ 0.44 $ (0.33) $ 0.51 Net income (loss) per share, diluted $ (0.06) $ 0.42 $ (0.33) $ 0.48
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Options to purchase common stock 607 42 707 31 Restricted stock units 411 — 419 6 Performance stock units 24 — 19 — Employee stock purchase plan shares 47 — 82 — Total 1,089 42 1,227 37

Note 13 - Commitments and Con_2

Note 13 - Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year Ending December 31, Amount 2018 $ 745 2019 2,981 2020 2,922 2021 2,544 2022 2,496 2023 and beyond 214 Total future minimum lease payments $ 11,902

Note 14 - Segment Reporting (Ta

Note 14 - Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended September 30, 2018 2017 Revenue mix by geography: United States $ 24,329 $ 23,275 Japan 5,021 4,686 Asia, excluding Japan 4,348 3,488 Europe 2,356 2,024 Rest of the world 4,519 4,700 Total consolidated revenue $ 40,573 $ 38,173 Revenue mix by product category: Systems $ 33,197 $ 31,861 Consumables 1,055 596 Skincare 1,423 1,029 Total product revenue $ 35,675 $ 33,486 Service 4,898 4,687 Total consolidated revenue $ 40,573 $ 38,173 Nine Months Ended September 30, 2018 2017 Revenue mix by geography: United States $ 73,597 $ 64,058 Japan 12,522 12,276 Asia, excluding Japan 11,422 9,501 Europe 6,729 5,469 Rest of the world 12,981 12,557 Total consolidated revenue $ 117,251 $ 103,861 Revenue mix by product category: Systems $ 95,727 $ 84,969 Consumables 2,881 1,743 Skincare 3,981 2,976 Total product revenue $ 102,589 $ 89,688 Service 14,662 14,173 Total consolidated revenue $ 117,251 $ 103,861

Note 2 - Revenue Recognition (D

Note 2 - Revenue Recognition (Details Textual) - USD ($)	Sep. 30, 2018	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016
Deferred Revenue	$ 11,319,000	$ 11,807,000		$ 11,656,000	$ 9,958,000	$ 10,013,000	$ 9,431,000
Accounting Standards Update 2014-09 [Member]
Deferred Revenue			$ 237,000
Extended Product Warranty Accrual, Ending Balance			151,000
Variable Consideration			210,000
Capitalized Contract Cost, Net, Total			4,700,000
Deferred Tax Liabilities, Net, Noncurrent			1,200,000
Accounting Standards Update 2014-09 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption			$ 3,800,000

Note 2 - Revenue Recognition -

Note 2 - Revenue Recognition - Summary of Effects of Adopting Topic 606 on the Condensed Consolidated Financial Statements (Details) - USD ($)		3 Months Ended			9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Other long-term assets		$ 6,048,000			$ 6,048,000					$ 374,000
Deferred tax asset		21,402,000			21,402,000					19,055,000
Accrued liabilities		22,904,000			22,904,000					26,848,000
Deferred revenue		11,319,000		$ 9,958,000	11,319,000		$ 9,958,000	$ 11,807,000		11,656,000	$ 10,013,000	$ 9,431,000
Retained earnings (deficit)		2,283,000			2,283,000					$ 2,947,000
Products revenue		40,573,000		38,173,000	117,251,000		103,861,000
Sales and marketing		14,479,000		13,148,000	43,102,000		36,708,000
Interest and other income, net*		(49,000)	[1]	197,000	(80,000)	[1]	746,000
Accounting Standards Update 2014-09 [Member]
Deferred revenue									$ 237,000
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member]
Other long-term assets		5,380,000			5,380,000
Deferred tax asset		(1,160,000)			(1,160,000)
Accrued liabilities		(111,000)			(111,000)
Deferred revenue		195,000			195,000
Retained earnings (deficit)		4,415,000			4,415,000
Interest and other income, net*	[1]	(55,000)			(184,000)
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Other long-term assets		668,000			668,000
Deferred tax asset		22,562,000			22,562,000
Accrued liabilities		23,015,000			23,015,000
Deferred revenue		11,124,000			11,124,000
Retained earnings (deficit)		(2,132,000)			(2,132,000)
Interest and other income, net*	[1]	6,000			104,000
Product [Member]
Products revenue		35,675,000		33,486,000	102,589,000		89,688,000
Sales and marketing		14,479,000			43,102,000
Product [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member]
Products revenue		(56,000)			9,000
Sales and marketing		(55,000)			(703,000)
Product [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Products revenue		35,731,000			102,580,000
Sales and marketing		14,534,000			43,805,000
Service [Member]
Products revenue		4,898,000		$ 4,687,000	14,662,000		$ 14,173,000
Service [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member]
Products revenue		(59,000)			74,000
Service [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Products revenue		$ 4,957,000			$ 14,588,000
[1]	Included in interest and other income, net is the estimated interest expense for advance payment related to contract services under the new revenue standard going forward. Adoption of the standard had no impact to total net cash from or used in operating, investing, or financing activities within the Condensed Consolidated Statements of Cash Flows.

Note 3 - Cash, Cash Equivalen_3

Note 3 - Cash, Cash Equivalent and Marketable Investments (Details Textual) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Available-for-sale Securities, Accumulated Gross Unrealized Loss, before Tax, Total	$ 15,000	$ 34,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 0

Note 3 - Cash, Cash Equivalen_4

Note 3 - Cash, Cash Equivalent and Marketable Investments - Unrealized Gains and Losses Related to Marketable Investments (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Cash and cash equivalents, Amortized Cost	$ 21,866,000	$ 14,184,000	$ 14,784,000	$ 13,775,000
Cash and cash equivalents, Fair Market Value	21,866,000	14,184,000
Marketable investments, Amortized Cost	5,032,000	21,760,000
Marketable investments, Gross Unrealized Gains	1,000	2,000
Marketable investments, Gross Unrealized Losses	(15,000)	(34,000)
Marketable investments, Fair Market Value	5,018,000	21,728,000
Marketable investments, Amortized Cost	26,898,000	35,944,000
Marketable investments, Fair Market Value	26,884,000	35,912,000
US Treasury and Government [Member]
Marketable investments, Amortized Cost	2,015,000	11,885,000
Marketable investments, Gross Unrealized Gains
Marketable investments, Gross Unrealized Losses	(1,000)	(15,000)
Marketable investments, Fair Market Value	2,014,000	11,870,000
US States and Political Subdivisions Debt Securities [Member]
Marketable investments, Amortized Cost	202,000	201,000
Marketable investments, Gross Unrealized Gains
Marketable investments, Gross Unrealized Losses	(1,000)	(1,000)
Marketable investments, Fair Market Value	201,000	200,000
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]
Marketable investments, Amortized Cost		1,836,000
Marketable investments, Gross Unrealized Gains
Marketable investments, Gross Unrealized Losses		(3,000)
Marketable investments, Fair Market Value		1,833,000
Corporate Debt Securities [Member]
Marketable investments, Amortized Cost	2,815,000	7,838,000
Marketable investments, Gross Unrealized Gains	1,000	2,000
Marketable investments, Gross Unrealized Losses	(13,000)	(15,000)
Marketable investments, Fair Market Value	2,803,000	7,825,000
Cash [Member]
Cash and cash equivalents, Amortized Cost	13,355,000	14,058,000
Cash and cash equivalents, Fair Market Value	13,355,000	14,058,000
Money Market Funds [Member]
Cash and cash equivalents, Amortized Cost	8,511,000	126,000
Cash and cash equivalents, Fair Market Value	$ 8,511,000	$ 126,000

Note 3 - Cash, Cash Equivalen_5

Note 3 - Cash, Cash Equivalent and Marketable Investments - Maturities of Available-for-sale Securities (Details) $ in Thousands	Sep. 30, 2018USD ($)
Due in less than one year	$ 4,619
Due in 1 to 3 years	399
Total marketable investments	$ 5,018

Note 4 - Fair Value of Financ_3

Note 4 - Fair Value of Financial Instruments - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Cash equivalents:
Cash Equivalents	$ 21,866	$ 14,184
Marketable investments:
Available-for-sale securities	5,018	21,728
Money Market Funds [Member]
Cash equivalents:
Cash Equivalents	8,511	126
Fair Value, Measurements, Recurring [Member]
Marketable investments:
Available-for-sale securities	5,018	21,728
Total assets at fair value	13,529	21,854
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Marketable investments:
Available-for-sale securities
Total assets at fair value	8,511	126
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Marketable investments:
Available-for-sale securities	5,018	21,728
Total assets at fair value	5,018	21,728
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Marketable investments:
Available-for-sale securities
Total assets at fair value
Fair Value, Measurements, Recurring [Member] | Money Market Funds [Member]
Cash equivalents:
Cash Equivalents	8,511	126
Fair Value, Measurements, Recurring [Member] | Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Cash equivalents:
Cash Equivalents	$ 8,511	126
Fair Value, Measurements, Recurring [Member] | Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Cash equivalents:
Cash Equivalents
Fair Value, Measurements, Recurring [Member] | Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Cash equivalents:
Cash Equivalents

Note 5 - Balance Sheet Detail_2

Note 5 - Balance Sheet Details - Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Raw materials	$ 18,177	$ 19,160
Work in progress	2,079	2,744
Finished goods	11,066	6,878
Total	$ 31,322	$ 28,782

Note 5 - Balance Sheet Detail_3

Note 5 - Balance Sheet Details - Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accrued payroll and related expenses	$ 11,098	$ 12,567
Sales and marketing programs	2,138	3,710
Warranty liability	3,640	3,508
Sales tax	2,728	2,920
Other	3,300	4,143
Total	$ 22,904	$ 26,848

Note 6 - Warranty and Service_3

Note 6 - Warranty and Service Contracts - Summary of Warranties (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Beginning Balance	$ 3,561	$ 2,877	$ 3,508	$ 2,461
Add: Accruals for warranties issued during the period	1,589	959	6,164	5,038
Less: Warranty related expenses during the period	(1,510)	(896)	(6,032)	(4,559)
Ending Balance	$ 3,640	$ 2,940	$ 3,640	$ 2,940

Note 7 - Revenue (Details Textu

Note 7 - Revenue (Details Textual) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2018USD ($)
Selling and Marketing Expense [Member]
Capitalized Contract Cost, Amortization	$ 0.5	$ 1.3
Other Assets [Member]
Capitalized Contract Cost, Net, Total	$ 5.4	$ 5.4
Transferred over Time [Member]
Revenue from Contract with Customer, Including Assessed Tax, Percent of Total Revenues		9.00%

Note 8 - Contract Balance (Deta

Note 8 - Contract Balance (Details Textual) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2018USD ($)
Revenue, Remaining Performance Obligation, Percentage	79.00%	79.00%
Revenue, Remaining Performance Obligation, Amount	$ 11.3	$ 11.3
Deferred Revenue Costs Incurred	$ 1.7	$ 5.7

Note 8 - Contract Balance - Sum

Note 8 - Contract Balance - Summary of Deferred Service Contract Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Beginning Balance, deferred service contract revenue	$ 11,807	$ 10,013	$ 11,656	$ 9,431
Add: Payments received	3,609	3,178	12,025	10,290
Less: Revenue recognized	(4,097)	(3,233)	(12,362)	(9,763)
Ending Balance, deferred service contract revenue	$ 11,319	$ 9,958	$ 11,319	$ 9,958

Note 9 - Stockholders' Equity_3

Note 9 - Stockholders' Equity and Stock-based Compensation Expense (Details Textual) - USD ($) $ in Millions		9 Months Ended	12 Months Ended
		Sep. 30, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		241,021
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total		$ 14.5
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		2 years 193 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	[1]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		21,010
Non-employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			7,745
Non-employees [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		3,384	2,478
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		4 years
Non-employees [Member] | Restricted Stock Units (RSUs) [Member] | Vesting Each Anniversary of Grant Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		25.00%
Non-employees [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		3,384
Non-employees [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			4 years
Non-employees [Member] | Employee Stock Option [Member] | Vesting on First Anniversary of Grant Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			25.00%
Non-employees [Member] | Employee Stock Option [Member] | Vesting Each Month After First Anniversary of Grant Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			0.02083%
1998 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		4,650,000
Two Thousand Four Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		1,750,000
Number of Stock Awards Counted for Every Share Granted or Canceled		2.12
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		412,617
[1]	The Company has a "fungible share" provision in its Amended and Restated 2004 Equity Incentive Plan whereby for each full-value award (RSU/PSU) issued or canceled under the Plan requires the subtraction or add back of 2.12 shares from or to the Shares Available for Grant, respectively.

Note 9 - Stockholders' Equity_4

Note 9 - Stockholders' Equity and Stock-based Compensation Expense - Activity Under the 2004 Equity Incentive Plan (Details)	9 Months Ended
	Sep. 30, 2018$ / sharesshares
Balances, shares available for grant (in shares)	1,494,865
Balances, stock options outstanding (in shares)	839,919
Balances, weighted-average exercise price (in dollars per share) | $ / shares	$ 16.46
Options granted, shares available for grant (in shares)	(21,010)
Options granted, stock options outstanding (in shares)	21,010
Options granted, weighted-average exercise price (in dollars per share) | $ / shares	$ 50.65
Stock awards granted, shares available for grant (in shares)	(530,876)	[1]
Stock awards granted, stock options outstanding (in shares)		[1]
Stock awards granted, weighted-average exercise price (in dollars per share) | $ / shares		[1]
Options exercised, stock options outstanding (in shares)	(241,021)
Options exercised, weighted-average exercise price (in dollars per share) | $ / shares	$ 10.16
Options cancelled (expired or forfeited), shares available for grant (in shares)	46,333
Options cancelled (expired or forfeited), weighted-average exercise price (in dollars per share) | $ / shares	$ 22.14
Stock awards cancelled (expired or forfeited), shares available for grant (in shares)	95,775	[1]
Balances, shares available for grant (in shares)	1,085,088
Balances, stock options outstanding (in shares)	573,575
Balances, weighted-average exercise price (in dollars per share) | $ / shares	$ 19.90
[1]	The Company has a "fungible share" provision in its Amended and Restated 2004 Equity Incentive Plan whereby for each full-value award (RSU/PSU) issued or canceled under the Plan requires the subtraction or add back of 2.12 shares from or to the Shares Available for Grant, respectively.

Note 9 - Stockholders' Equity_5

Note 9 - Stockholders' Equity and Stock-based Compensation Expense - Stock-based Compensation Expense by Department (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Allocated Share Based Compensation Expense	$ 1,631	$ 997	$ 5,524	$ 3,623
Cost of Sales [Member]
Allocated Share Based Compensation Expense	196	101	576	377
Selling and Marketing Expense [Member] | Employee [Member]
Allocated Share Based Compensation Expense	572	394	1,684	1,215
Selling and Marketing Expense [Member] | Non-employees [Member]
Allocated Share Based Compensation Expense	(32)		60
Research and Development Expense [Member]
Allocated Share Based Compensation Expense	164	157	617	633
General and Administrative Expense [Member]
Allocated Share Based Compensation Expense	$ 731	$ 345	$ 2,587	$ 1,398

Note 10 - Net Loss Per Share -

Note 10 - Net Loss Per Share - Net Loss Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net income (loss)	$ (873)	$ 6,188	$ (4,477)	$ 7,113
Weighted average shares of common stock outstanding used in computing net income (loss) per share, basic (in shares)	13,851	13,973	13,717	13,917
Dilutive effect of incremental shares and share equivalents (in shares)		794		816
Weighted average shares of common stock outstanding used in computing net income (loss) per share, diluted (in shares)	13,851	14,767	13,717	14,733
Net income (loss) per share, basic (in dollars per share)	$ (0.06)	$ 0.44	$ (0.33)	$ 0.51
Net income (loss) per share, diluted (in dollars per share)	$ (0.06)	$ 0.42	$ (0.33)	$ 0.48

Note 10 - Net Loss Per Share _2

Note 10 - Net Loss Per Share - Antidilutive Securities Excluded From Computation of Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Antidilutive Securities (in shares)	1,089	42	1,227	37
Employee Stock Option [Member]
Antidilutive Securities (in shares)	607	42	707	31
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	411		419	6
Performance Shares [Member]
Antidilutive Securities (in shares)	24		19
ESPP [Member]
Antidilutive Securities (in shares)	47		82

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Expense (Benefit), Total	$ (174,000)	$ 225,000	$ (3,505,000)	$ 166,000
Income Tax Benefit for Excess Tax Deductions Related to Employee Share-based Compensation	$ 300,000		$ 2,800,000

Note 12 - Correction of Prior_2

Note 12 - Correction of Prior Period Immaterial Error (Details Textual) - USD ($)	Jan. 01, 2018	Sep. 30, 2018	Dec. 31, 2017
Retained Earnings (Accumulated Deficit), Ending Balance		$ 2,283,000	$ 2,947,000
Accounting Standards Update 2014-09 [Member]
Cumulative Effect on Retained Earnings, before Tax	$ 5,000,000
Cumulative Effect on Retained Earnings, Tax	1,200,000
Deferred Tax Liabilities, Net, Noncurrent	$ 1,200,000
Accounting Standards Update 2014-09 [Member] | Errors Related to Not Recording Tax Effect of ASC 606 [Member]
Deferred Tax Liabilities, Net, Noncurrent		1,200,000
Retained Earnings (Accumulated Deficit), Ending Balance		$ (1,200,000)

Note 13 - Commitments and Con_3

Note 13 - Commitments and Contingencies (Details Textual) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Estimated Litigation Liability	$ 67,000	$ 91,000
Automobile Operating Leases [Member]
Operating Leases, Future Minimum Payments Due, Total	$ 1,150,000

Note 13 - Commitments and Con_4

Note 13 - Commitments and Contingencies - Minimum Lease and Other Leased Assets Under Long-term Non-cancellable Operating Leases (Details) - Facility Operating Leases [Member] $ in Thousands	Sep. 30, 2018USD ($)
2,018	$ 745
2,019	2,981
2,020	2,922
2,021	2,544
2,022	2,496
2023 and beyond	214
Total future minimum lease payments	$ 11,902

Note 14 - Segment Reporting (De

Note 14 - Segment Reporting (Details Textual)	9 Months Ended
	Sep. 30, 2018
Number of Operating Segments	1

Note 14 - Segment Reporting - R

Note 14 - Segment Reporting - Revenue by Geographic Region (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue mix by geography:
Revenue mix	$ 40,573	$ 38,173	$ 117,251	$ 103,861
Products [Member]
Revenue mix by geography:
Revenue mix	33,197	31,861	95,727	84,969
Hand Piece Refills [Member]
Revenue mix by geography:
Revenue mix	1,055	596	2,881	1,743
Skincare [Member]
Revenue mix by geography:
Revenue mix	1,423	1,029	3,981	2,976
Total Product Revenue [Member]
Revenue mix by geography:
Revenue mix	35,675	33,486	102,589	89,688
Service [Member]
Revenue mix by geography:
Revenue mix	4,898	4,687	14,662	14,173
UNITED STATES
Revenue mix by geography:
Revenue mix	24,329	23,275	73,597	64,058
JAPAN
Revenue mix by geography:
Revenue mix	5,021	4,686	12,522	12,276
Asia, Excluding Japan [Member]
Revenue mix by geography:
Revenue mix	4,348	3,488	11,422	9,501
Europe [Member]
Revenue mix by geography:
Revenue mix	2,356	2,024	6,729	5,469
Rest of World [Member]
Revenue mix by geography:
Revenue mix	$ 4,519	$ 4,700	$ 12,981	$ 12,557

Note 15 - Debt (Details Textual

Note 15 - Debt (Details Textual) - Revolving Line of Credit [Member] - Wells Fargo [Member]	Nov. 05, 2018USD ($)	May 30, 2018USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Nov. 02, 2018USD ($)	Sep. 30, 2018USD ($)
Line of Credit Facility, Maximum Borrowing Capacity		$ 25,000,000
Long-term Line of Credit, Total								$ 0
Leverage Ratio, Maximum		2.5
Debt Instrument, Minimum Adjusted EBITDA		$ 10,000,000						$ 1,000,000
Scenario, Forecast [Member]
Debt Instrument, Minimum Adjusted EBITDA			$ 10,000,000	$ 6,500,000	$ 4,000,000	$ 2,500,000
Subsequent Event [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10
Leverage Ratio, Maximum	2
Debt Instrument, Debt Covenant, Minimum Unrestricted Cash Balance							$ 15,000,000
Debt Instrument, Debt Covenant, Minimum Unrestricted Cash Balance With Lender							13,000,000
Debt Instrument, Debt Covenant, Minimum Unrestricted Cash Balance on Last Day of Quarter							20,000,000
Debt Instrument, Minimum Adjusted EBITDA Required to Avoid Minimum Unrestricted Cash Balance							$ 15,000,000