Cutera (CUTR) 10-Q 9 Nov 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Oct. 31, 2020
Document Information [Line Items]
Entity Central Index Key	0001162461
Entity Registrant Name	CUTERA INC
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	000-50644
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0492262
Entity Address, Address Line One	3240 Bayshore Blvd
Entity Address, City or Town	Brisbane
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94005
City Area Code	415
Local Phone Number	657-5500
Title of 12(b) Security	Common Stock ($0.001 par value)
Trading Symbol	CUTR
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		17,632,649

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 29,394	$ 26,316
Marketable investments	13,046	7,605
Accounts receivable, net of allowance for credit losses of $1,505 and $1,354, respectively	17,597	21,556
Inventories	29,333	33,921
Other current assets and prepaid expenses	6,892	5,648
Total current assets	96,262	95,046
Property and equipment, net	2,391	2,817
Deferred tax asset	500	423
Operating lease right-of-use assets	17,645	7,702
Goodwill	1,339	1,339
Other long-term assets	5,290	6,411
Total assets	123,427	113,738
Current liabilities:
Accounts payable	6,799	12,685
Accrued liabilities	25,644	30,307
Operating lease liabilities	1,608	2,800
Extended warranty liability	1,497	1,999
Deferred revenue	9,580	10,831
Total current liabilities	45,128	58,622
Deferred revenue, net of current portion	2,244	3,391
Income tax liability	93	93
Long-term debt	7,167	0
Operating lease liabilities, net of current portion	16,497	5,112
Other long-term liabilities	292	578
Total liabilities	71,421	67,796
Commitments and Contingencies (Notes 11 and 12)
Stockholders’ equity:
Common stock, $0.001 par value; authorized: 50,000,000 shares; issued and outstanding: 17,625,849 and 14,315,586 shares at September 30, 2020 and December 31, 2019, respectively	18	14
Additional paid-in capital	114,410	82,346
Accumulated deficit	(62,423)	(36,358)
Accumulated other comprehensive income (loss)	1	(60)
Total stockholders’ equity	52,006	45,942
Total liabilities and stockholders’ equity	$ 123,427	$ 113,738

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Trade accounts receivable, allowance	$ 1,505	$ 1,354
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)	17,625,849	14,315,586
Common stock, outstanding (in shares)	17,625,849	14,315,586

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net revenue:
Revenue	$ 39,132,000	$ 46,117,000	$ 97,740,000	$ 129,917,000
Cost of revenue:
Cost of revenue	17,386,000	19,884,000	50,034,000	60,544,000
Gross profit	21,746,000	26,233,000	47,706,000	69,373,000
Operating expenses:
Sales and marketing	12,286,000	17,691,000	38,109,000	50,786,000
Research and development	3,432,000	3,643,000	10,294,000	10,622,000
General and administrative	7,239,000	7,308,000	23,575,000	18,100,000
Total operating expenses	22,957,000	28,642,000	71,978,000	79,508,000
Loss from operations	(1,211,000)	(2,409,000)	(24,272,000)	(10,135,000)
Other expense	(382,000)	(146,000)	(586,000)	(180,000)
Loss before income taxes	(1,593,000)	(2,555,000)	(24,858,000)	(10,315,000)
Income tax expense (benefit)	664,000	73,000	1,207,000	(55,000)
Net loss	$ (2,257,000)	$ (2,628,000)	$ (26,065,000)	$ (10,260,000)
Net loss per share:
Basic and Diluted (in dollars per share)	$ (0.13)	$ (0.19)	$ (1.59)	$ (0.73)
Weighted-average number of shares used in per share calculations
Basic and Diluted (in shares)	17,603	14,182	16,368	14,095
Product [Member]
Net revenue:
Revenue	$ 33,254,000	$ 40,315,000	$ 81,390,000	$ 113,045,000
Cost of revenue:
Cost of revenue	14,017,000	16,343,000	40,326,000	50,278,000
Service [Member]
Net revenue:
Revenue	5,878,000	5,802,000	16,350,000	16,872,000
Cost of revenue:
Cost of revenue	$ 3,369,000	$ 3,541,000	$ 9,708,000	$ 10,266,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net loss	$ (2,257)	$ (2,628)	$ (26,065)	$ (10,260)
Available-for-sale investments
Net change in unrealized gain (loss) on available-for-sale investments	(2)	1	(2)	10
Less: Reclassification adjustment for (gains) losses on investments recognized during the period	0	0	63	0
Net change in unrealized gain on available-for-sale investments	(2)	1	61	10
Other comprehensive gain (loss), net of tax	(2)	1	61	10
Comprehensive loss	$ (2,259)	$ (2,627)	$ (26,004)	$ (10,250)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2018	13,968,852
Balance at Dec. 31, 2018	$ 14	$ 70,451	$ (24,010)	$ (69)	$ 46,386
Exercise of stock options (in shares)	79,420
Exercise of stock options		767			767
Issuance of common stock in settlement of restricted stock units, net of shares withheld for employee taxes (in shares)	97,746
Issuance of common stock in settlement of restricted stock units, net of shares withheld for employee taxes		(750)			(750)
Stock-based compensation expense		7,004			7,004
Net loss			(10,260)		(10,260)
Net change in unrealized gain (loss) on available-for-sale investments				10	10
Issuance of common stock for employee purchase plan (in shares)	53,803
Issuance of common stock for employee purchase plan		833			833
Balance (in shares) at Sep. 30, 2019	14,199,821
Balance at Sep. 30, 2019	$ 14	78,305	(34,270)	(59)	43,990
Balance (in shares) at Jun. 30, 2019	14,142,296
Balance at Jun. 30, 2019	$ 14	74,870	(31,642)	(60)	43,182
Exercise of stock options (in shares)	38,966
Exercise of stock options		437			437
Issuance of common stock in settlement of restricted stock units, net of shares withheld for employee taxes (in shares)	18,559
Issuance of common stock in settlement of restricted stock units, net of shares withheld for employee taxes		(180)			(180)
Stock-based compensation expense		3,178			3,178
Net loss			(2,628)		(2,628)
Net change in unrealized gain (loss) on available-for-sale investments				1	1
Balance (in shares) at Sep. 30, 2019	14,199,821
Balance at Sep. 30, 2019	$ 14	78,305	(34,270)	(59)	$ 43,990
Balance (in shares) at Dec. 31, 2019	14,315,586				14,315,586
Balance at Dec. 31, 2019	$ 14	82,346	(36,358)	(60)	$ 45,942
Exercise of stock options (in shares)	46,878				46,878
Exercise of stock options		419			$ 419
Issuance of common stock in settlement of restricted stock units, net of shares withheld for employee taxes (in shares)	481,387
Issuance of common stock in settlement of restricted stock units, net of shares withheld for employee taxes	$ 1	(3,341)			(3,340)
Stock-based compensation expense		8,057			8,057
Net loss			(26,065)		(26,065)
Net change in unrealized gain (loss) on available-for-sale investments				61	61
Issuance of common stock for employee purchase plan (in shares)	39,248
Issuance of common stock for employee purchase plan		437			437
Issuance of common stock in connection with public offering, net of offering costs of $2,303 (in shares)	2,742,750
Issuance of common stock in connection with public offering, net of offering costs of $2,303	$ 3	26,492			$ 26,495
Balance (in shares) at Sep. 30, 2020	17,625,849				17,625,849
Balance at Sep. 30, 2020	$ 18	114,410	(62,423)	1	$ 52,006
Balance (in shares) at Jun. 30, 2020	17,567,688
Balance at Jun. 30, 2020	$ 18	112,644	(60,166)	3	52,499
Exercise of stock options (in shares)	750
Exercise of stock options		8			8
Issuance of common stock in settlement of restricted stock units, net of shares withheld for employee taxes (in shares)	57,411
Issuance of common stock in settlement of restricted stock units, net of shares withheld for employee taxes		(224)			(224)
Stock-based compensation expense		1,982			1,982
Net loss			(2,257)		(2,257)
Net change in unrealized gain (loss) on available-for-sale investments				(2)	$ (2)
Balance (in shares) at Sep. 30, 2020	17,625,849				17,625,849
Balance at Sep. 30, 2020	$ 18	$ 114,410	$ (62,423)	$ 1	$ 52,006

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parentheticals) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Offering costs	$ 2,303

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities:
Net loss	$ (26,065)	$ (10,260)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	8,057	7,004
Depreciation of tangible assets	1,056	1,184
Amortization of contract acquisition costs	2,017	2,169
Impairment of capitalized cloud computing costs	805
Change in deferred tax asset	(77)	(2)
Provision for credit losses	1,750	647
Change in right-of-use asset	250
Other	327	55
Changes in assets and liabilities:
Accounts receivable	2,209	(4,232)
Inventories	4,588	(6,028)
Other current assets and prepaid expenses	(1,273)	(1,423)
Other long-term assets	(1,701)	(2,608)
Accounts payable	(5,886)	2,861
Accrued liabilities	(4,559)	4,900
Extended warranty liabilities	(502)	(927)
Other long-term liabilities		(140)
Deferred revenue	(2,398)	907
Income tax liabilities		(301)
Net cash used in operating activities	(21,402)	(6,194)
Cash flows from investing activities:
Acquisition of property and equipment	(774)	(524)
Disposal of property and equipment		45
Proceeds from maturities of marketable investments	19,000	11,450
Purchase of marketable investments	(24,411)	(8,304)
Net cash provided by (used in) investing activities	(6,185)	2,667
Cash flows from financing activities:
Proceeds from exercise of stock options and employee stock purchase plan	856	1,600
Proceeds from long-term debt	7,167
Gross proceeds from equity offering	28,798
Offering costs on the equity offering	(2,303)
Taxes paid related to net share settlement of equity awards	(3,340)	(750)
Payments on finance lease obligations	(513)	(496)
Net cash provided by financing activities	30,665	354
Net increase (decrease) in cash and cash equivalents	3,078	(3,173)
Cash and cash equivalents at beginning of period	26,316	26,052
Cash and cash equivalents at end of period	29,394	22,879
Supplemental disclosure of non-cash items:
Assets acquired under finance lease	27	903
Assets acquired under operating lease	$ 10,623	$ 11,734

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
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”) provides energy-based aesthetic systems for practitioners worldwide. The Company develops, manufactures, distributes and markets 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: enlighten, excel, Fraxis PRO, Juliet, Secret RF, truSculpt xeo Titan, truSculpt 3D,truSculpt truSculpt flex Fraxis PRO, Juliet Secret RF third Titan, truSculpt 3D, truSculpt flex The Company’s corporate headquarters and U.S. operations are located in Brisbane, California, where the Company conducts manufacturing, warehousing, research and development, regulatory, sales and marketing, service, and administrative activities. The Company also maintains regional distribution centers (“RDCs”) in selection locations across the U.S. These RDCs serve as forward warehousing for systems and service parts in various geographies. The Company markets, sells and services the Company’s products through direct sales and service employees in North America (including Canada), Australia, Austria, Belgium, France, Germany, Hong Kong, Japan, Spain, Switzerland and the United Kingdom. Sales and Services outside of these direct markets are made through a worldwide distributor network in over 40 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 On January 30, 2020, 19 In March 2020, 19 19 19 19 19 19 nine September 30, 2020. 19 third may 180 240 Beginning in the second first 2020, 19, In response to the COVID- 19 third 2020, In addition, to facilitate the conservation of cash, bonuses owed to management from the 2019 8 second 2020. As a result of the events and impact surrounding the COVID- 19 no September 30, 2020 . COVID–19 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 consolidated statements of financial position as of September 30, 2020 2019, three nine September 30, 2020, 2019. December 31, 2019 not not 10 December 31, 2019 March 16, 2020, 10 April 14, 2020. Accounting Policies These unaudited condensed consolidated financial statements are prepared in accordance with the rules and regulations of the SEC applicable to interim financial statements. While these statements reflect all normal recurring adjustments that are, in the opinion of management, necessary for fair presentation of the results of the interim period, they do not 10 December 31, 2019 March 16, 2020, 10 April 14, 2020. The Company uses the same accounting policies in preparing quarterly and annual financial statements. Unless otherwise noted, amounts presented within the Notes to condensed consolidated financial statements refer to the Company’s continuing operations. Note 1 Use of Estimates The preparation of 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, allowance for credit losses, and sales allowances, valuation of inventories, fair value of goodwill, useful lives of property and equipment, impairment testing for long-lived-assets, incremental borrowing rates related to the Company’s leases, assumptions regarding variables used in calculating the fair value of the Company's equity awards, expected achievement of performance based vesting criteria, management performance bonuses, fair value of investments, the standalone selling price of the Company's products and services, the period of benefit used to capitalize and amortize contract acquisition costs, variable consideration, contingent liabilities, recoverability of deferred tax assets, residual value of leased equipment, useful life, lease term and effective income tax rates. 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. Accounting for Leases as a Lessor In the second 2020, not 606 The lease agreements are typically for three twelve no twelve two All leases entered into to date under the membership program are classified as operating leases. The underlying asset in an operating lease arrangement is carried at depreciated cost within property and equipment, net, on the condensed consolidated balance sheets. Depreciation is calculated using the straight-line method over the useful life of the leased asset and is recognized as cost of product revenue. The depreciable basis is the original cost of the equipment less the estimated residual value of the equipment at the end of the lease term. The Company recognizes operating lease revenue on a straight-line basis over the lease term and expenses deferred initial direct costs on the same basis. Operating lease revenue is included within product revenue on the consolidated statements of operations. Impairment of equipment under operating leases is assessed on the same basis as other long-lived assets. See Note 11 Recently Adopted Accounting Pronouncements In June 2016, No. 2016 13, 326 2016 13 December 15, 2019, 2020, 2016 13 January 1, 2020 not The Company identified trade receivables and available-for-sale debt securities as impacted by the new guidance. However, the Company determined that the historical losses related to these available-for-sale debt securities are not The Company establishes an allowance for credit losses on trade receivables based on the credit quality of clients, current economic conditions, the age of the accounts receivable balances, historical loss information, and current conditions and forecasted information, and write-off amounts against the allowance when they are deemed uncollectible. The Company’s allowance for credit losses increased from $1.4 million at December 31, 2019 September 30, 2020, three nine September 30, 2020, $53,000 In August 2018, No. 2018 13, 820 3 1 2 3 2020, not Recently Issued Accounting Pronouncements Not In December 2019, No. 2019 12 740 2021, not In March 2020, No. 2020 04, 848 No. 2020 04 No. 2020 04 March 12, 2020 December 31, 2022. No. 2020 04 The Company reviewed all other recently issued, but not not

Note 2 - Cash, Cash Equivalents

Note 2 - Cash, Cash Equivalents and Marketable Investments	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Cash, Cash Equivalents, and Marketable Securities [Text Block]	Note 2. 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 marketable investments at the time of purchase and re-evaluates such designation at each balance sheet date. The Company’s marketable investments have been classified and accounted for as available-for-sale securities. Investments with remaining maturities of more than one not 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, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents $ 29,394 $ ─ $ ─ $ 29,394 Marketable investments: U.S. government notes 3,149 ─ ─ 3,149 Commercial Paper 8,546 8,546 Corporate Debt Securities 1,350 1 ─ 1,351 Total marketable investments 13,045 1 ─ 13,046 Total cash, cash equivalents and marketable investments $ 42,439 $ 1 $ ─ $ 42,440 December 31, 2019 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents $ 26,316 $ ─ $ ─ $ 26,316 Marketable investments U.S. government notes 4,114 ─ ─ 4,114 Commercial paper 3,491 ─ ─ 3,491 Total marketable securities 7,605 ─ ─ 7,605 Total cash, cash equivalents and marketable securities $ 33,921 $ ─ $ ─ $ 33,921 As of September 30, 2020 December 31, 2019, 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, 2020 ( Amount Due in less than one year $ 13,046 Due in 1 to 3 years ─ Total marketable investments $ 13,046

Note 3 - Fair Value of Financia

Note 3 - Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 3. Fair value is an exit price representing the amount that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy contains three may 820, ● Level 1: ● Level 2: 1 not not third ● Level 3: no 3 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. As of September 30, 2020, September 30, 2020 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds and commercial paper $ 13,951 $ ─ $ ─ $ 13,951 Marketable investments: Available for sale securities 3,149 9,897 ─ 13,046 Total assets at fair value $ 17,100 $ 9,897 $ ─ $ 26,997 As of December 31, 2019, December 31, 2019 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 6,311 $ ─ $ ─ $ 6,311 Short term marketable investments: Available-for-sale securities 4,114 3,491 ─ 7,605 Total assets at fair value $ 10,425 $ 3,491 $ ─ $ 13,916 Money market funds and U.S. Treasury bills are highly liquid investments and are actively traded. The pricing information on these investment instruments are readily available and can be independently validated as of the measurement date. This approach results in the classification of these securities as Level 1 Corporate debt, U.S. government-backed securities, and commercial paper are measured at fair value using Level 2 not third 2 2 September 30, 2020 no three nine September 30, 2020 December 31, 2019,

Note 4 - Balance Sheet Details

Note 4 - Balance Sheet Details	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Supplemental Balance Sheet Disclosures [Text Block]	Note 4. Inventories As of September 30, 2020 December 31, 2019, September 30 , 2020 December 31, 2019 Raw materials $ 15,627 $ 17,935 Work in process 1,567 2,016 Finished goods 12,139 13,970 Total $ 29,333 $ 33,921 Other Long-term Assets During the nine September 30, 2020 , three September 30, 2020. Accrued Liabilities As of September 30, 2020 December 31, 2019, September 30 , 2020 December 31, 2019 Accrued payroll and related expenses $ 9,121 $ 14,341 Sales and marketing accruals 2,011 2,527 Inventory accruals 2,579 1,008 Warranty liability (see Note 5) 2,924 4,401 Sales tax 3,590 3,922 Other 5,419 4,108 Total $ 25,644 $ 30,307 Product Remediation Liability During the fourth 2018, one one 2018. As of September 30, 2020 December 31 2019, In the nine September 30, 2020, nine September 30, 2020. September 30, 2020, $0.5

Note 5 - Warranty and Extended

Note 5 - Warranty and Extended Service Contract	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Product Warranty Disclosure [Text Block]	Note 5. 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 an extended service contract basis or on a time and materials basis. The Company provides for the estimated cost to repair or replace products under standard warranty at the time of sale. Costs incurred in connection with extended service contracts are recognized at the time when costs are incurred. The following table provides the changes in the product standard warranty accrual for the three nine September 30, 2020 2019 Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Beginning Balance $ 3,155 $ 4,832 $ 4,401 $ 4,668 Add: Accruals for warranties issued during the period 1,274 1,504 3,234 5,656 Less: Settlements made during the period (1,505 ) (1,930 ) (4,711 ) (5,918 ) Ending Balance $ 2,924 $ 4,406 $ 2,924 $ 4,406 The settlements presented in the table exclude costs related to extended service contracts cost, which were $0.2 million and $0.5 million in the three nine September 30, 2020, one

Note 6 - Deferred Revenue

Note 6 - Deferred Revenue	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Contract with Customer Liability [Text Block]	Note 6. The Company records deferred revenue when revenue is to be 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 September 30, 2020 12 The following table provides changes in the deferred revenue balance for the three nine September 30, 2020 2019 Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Beginning Balance $ 11,779 $ 13,859 $ 14,222 $ 11,855 Add: Payments Received 3,854 3,624 9,314 13,075 Less: Revenue (3,809 ) (4,010 ) (11,712 ) (11,457 ) Ending Balance $ 11,824 $ 13,473 $ 11,824 $ 13,473 Costs for extended service contracts were $1.9 million and $5.6 million, respectively, for the three nine September 30, 2020, three nine September 30, 2019.

Note 7 - Revenue

Note 7 - Revenue	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 7. Effective January 1, 2018, 606. nine September 30, 2020 2019. The Company has certain system sale arrangements that 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 services 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 sale arrangements. The Company’s system sale arrangements can include all or 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 performance obligations at a point in time. Systems, system accessories (hand pieces), service contracts, training, and time and materials services are also sold on a stand-alone basis, and these 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 Systems revenue is generated from the sale of systems and from the sale of upgrades to existing systems. 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 Pearl Pearl Fractional 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 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. When collectability is not The Company typically receives payment for its system consoles and other accessories within 30 Skincare products The Company sells third third third Consumables and other accessories The Company classifies its customers' purchases of replacement cycles for truSculpt iD truSculpt flex Titan truSculpt 3D Juliet Secret RF Titan® truSculpt third Equipment leasing The Company leases equipment to customers through membership programs and receives a fixed monthly fee over the term of the arrangement. The Company classifies its lease income as product revenue and recognizes it over the term of the lease (Notes 1 11 not three nine September 30, 2020. Extended service contract s The Company offers post-warranty services to its customers through extended service contracts that cover parts and labor for a term of one, two, or three Training Sales of systems to customers include training on the use of the system to be provided within 180 not Significant Judgments The determination of whether two one may While the Company’s purchase agreements do not The Company determines standalone selling price ("SSP") for each performance obligation as follows: ● Systems: The SSPs for systems are based on directly observable sales in similar circumstances to similar customers. ● Extended service contracts: SSP is based on observable price when sold on a standalone to similar customers. Loyalty Program The Company launched a customer loyalty program during the third 2018 truSculpt fifth September 30, 2020 December 31, 2019, Deferred Sales Commissions Incremental costs of obtaining a contract, which consist primarily of commissions and related payroll taxes, are capitalized and amortized on a straight-line basis over the expected period of benefit, except for costs that are recognized when product is sold. 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, 2020 December 31, 2019, three nine September 30, 2020 three nine September 30, 2019.

Note 8 - Stockholders' Equity a

Note 8 - Stockholders' Equity and Stock-based Compensation Expense	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	Note 8. Issuances of Common Stock On April 21, 2020, Stock-Based Compensation The Company’s equity incentive plans are broad-based, long-term programs intended to attract and retain talented employees and align stockholder and employee interests. In June 2020 , 2019 2019 The Company’s Board of Directors granted its executive officers, senior management and certain employees 22,423 and 94,101 performance stock units (“PSUs”) during the three nine September 30, 2020, three nine September 30, 2020 2020 On April 1, 2020 , 2019 19 , The Company’s Board of Directors also granted its executive officers, senior management and certain employees zero three nine September 30, 2020, three nine September 30, 2020. four Under the Restated Plan, as amended, the Company issued 58,161 and 528,265 shares of common stock during the three nine September 30, 2020, As of September 30, 2020, may Activity under the Restated Plan is summarized as follows: Options Outstanding Shares Available for Grant Number of Stock Options Outstanding Weighted- Average Exercise Price Balance, December 31, 2019 761,705 295,699 $ 25.52 Additional shares reserved 600,000 ─ Stock awards granted (789,978 ) 60,000 Options exercised ─ (46,878 ) 8.77 Options canceled 64,959 (64,959 ) 38.14 Stock awards canceled 431,096 ─ Balance, September 3 0 , 2020 1,067,782 243,862 $ 26.33 Stock-based Compensation Expense Stock-based compensation expense by department recognized during the three nine September 30, 2020 2019 Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019* Cost of revenue $ 326 $ 430 $ 1,359 $ 1,103 Sales and marketing 648 1,365 2,618 3,080 Research and development 254 443 1,344 1,076 General and administrative 754 940 2,736 1,745 Total stock-based compensation expense $ 1,982 $ 3,178 $ 8,057 $ 7,004 * Included in the nine -month ended September 30, 2019 stock-based compensation expense is the charge in connection with the accelerated vesting of 4,667 shares of the Company’s former CEO, in accordance with his separation agreement dated January 4, 2019.

Note 9 - Net Loss Per Share

Note 9 - Net Loss Per Share	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 9. Basic net 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. 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 loss and the weighted average number of shares used in computing basic and diluted net loss per share (in thousands, except per share data): Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Numerator: Net loss $ (2,257 ) $ (2,628 ) $ (26,065 ) $ (10,260 ) Denominator: Weighted average shares of common stock outstanding used in computing net income (loss) per share, basic 17,603 14,182 16,368 14,095 Dilutive effect of incremental shares and share equivalents ─ ─ ─ ─ Weighted average shares of common stock outstanding used in computing net loss per share, diluted 17,603 14,182 16,368 14,095 Net loss per share: Net loss per share, basic and diluted $ (0.13 ) $ (0.19 ) $ (1.59 ) $ (0.73 ) The following numbers of shares outstanding, prior to the application of the treasury stock method, were excluded from the computation of diluted net loss per common share for the periods presented because including them would have had an anti-dilutive effect (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Options to purchase common stock 232 398 246 443 Restricted stock units 733 648 735 523 Performance stock units 24 221 83 166 Employee stock purchase plan shares 17 94 57 94 Total 1,006 1,361 1,121 1,226

Note 10 - Income Taxes

Note 10 - Income Taxes	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 10. 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 fiscal year to ordinary income or loss for the interim reporting period. When applicable, the year-to-date tax provision reflects adjustments from discrete tax items. For the three nine September 30, 2020, three nine September 30, 2019, three September 30, 2020 2020 , , not not On March 27, 2020 , not not

Note 11 - Leases

Note 11 - Leases	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Lessee, Leases [Text Block]	Note 11. The Company is a party to certain operating and finance leases for vehicles, office space and storages facilities. The Company’s material operating leases consist of office space, as well as storage facilities, and finance leases consist of automobiles. The Company’s facility leases generally have remaining terms of 1 to 10 years, and some facility leases of which include options to renew the leases for up to 5 years. The Company leases space for operations in the United States, Japan, Belgium, France and Spain. In addition to the above facility leases, the Company also routinely leases automobiles for certain sales and field service employees under finance leases. The Company determines if a contract contains a lease at inception. Operating lease assets and liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not not The Company recognizes expense for these leases on a straight-line basis over the lease term. Additionally, tenant incentives used to fund leasehold improvements are recognized when earned and reduce the Company’s right-of-use asset related to the lease. These are amortized through the right-of-use asset as reductions of expense over the lease term. In June 2020, three 2024. On July 9, 2020, 3420 ● the extension of the lease term, with the extended term to begin on February 1, 2023 January 31, 2028 ; ● the abatement of the monthly base rent for the four September 1, 2020 December 31, 2020 ; ● the amendment of monthly base rent during the extension term to approximately $0.2 million for January 2021 ● the waiver by the Company of its early termination right in the lease. Supplemental balance sheet information related to leases is as follows (in thousands): Leases Classification September 30, 2020 Assets Right-of-use assets Operating lease right-of-use assets $ 17,645 Finance lease Property and equipment, net * 563 Total leased assets $ 18,208 * Finance lease assets included in Property and equipment, net. Liabilities Classification Operating lease liabilities Operating lease liabilities, current Operating lease liabilities 1,608 Operating lease liabilities, non-current Operating lease liabilities, net of current portion 16,497 Total o perating lease liabilities $ 18,105 Finance lease liabilities Finance lease liabilities, current Accrued liabilities * 407 Finance lease liabilities, non-current Other long-term liabilities 292 Total f inance lease liabilities $ 699 * Finance lease liabilities included in Accrued liabilities Lease costs during the three months ended September 30, 2020: Finance lease cost Amortization expense $ 121 Finance lease cost Interest for finance lease 14 Operating lease cost Operating lease expense 752 Lease costs during the nine months ended September 30, 2020: Finance lease cost Amortization expense $ 545 Finance lease cost Interest for finance lease 49 Operating lease cost Operating lease expense 2,208 Cash paid for amounts included in the measurement of lease liabilities during the nine months ended September 30, 2020 were as follows: Operating cash flow Finance lease $ 49 Financing cash flow Finance lease 513 Operating cash flow Operating lease 1,987 Facility leases Maturities of facility leases were as follows as of September 30, 2020 ( Year Ending December 31 , Amount Remainder of 2020 $ 114 2021 3,038 2022 3,083 2023 3,177 2024 and thereafter 12,061 Total lease payments 21,473 Less: imputed interest (3,265) Present value of lease liabilities $ 18,208 Vehicle Leases As of September 30, 2020, Year Ending December 31 , Amount Remainder of 2020 $ 108 2021 370 2022 246 2023 11 Total lease payments 735 Less: imputed interest (36 ) Present value of lease liabilities $ 699 Weighted-average remaining lease term and discount rate, as of September 30, 2020, Lease Term and Discount Rate September 3 0 , 2020 Weighted-average remaining lease term (years) Operating leases 7.0 Finance leases 2.5 Weighted-average discount rate Operating leases 4.7 % Finance leases 5.6 % Lessor leases The Company also enters into leasing transactions, in which the Company is the lessor, offered through the Company's membership program. The Company's leases for equipment rentals are accounted for as operating leases. The lease agreements are typically for three twelve no twelve The initial direct costs related to the Company’s operating leases for equipment rentals include the related commissions paid to employees upon the origination of a lease agreement. These costs are included in Other current assets and prepaid expenses on the condensed consolidated balance sheets and are amortized over the lease term of twelve three nine September 30, 2020 In determining the proper classification and treatment of the equipment leases, the Company used significant judgment in forming the following assumptions and estimates: lease term, useful life and residual value of the leased equipment. Equipment lease revenue for operating lease agreements is recognized over the life of the lease. The following table summarizes the amount of operating lease income included in product revenue in the accompanying condensed consolidated statements of operations for the periods ended September 30, 2020 ( Three months ended Nine months ended Operating lease income from equipment rentals $ 160 $ 160 The revenue related to the non-lease component is recognized at the point of delivery. The non-lease component revenue is immaterial for the three nine September 30, 2020. The following table, which reflects management’s assumption of an expected lease term of twelve September 30 ,2020 ( Amount 2021 $ 1,039 Total future minimum rental revenues $ 1,039 The cost of customer leased equipment is recorded within property and equipment, net, in the condensed consolidated balance sheet and depreciated over the equipment’s estimated useful life of four three nine September 30, 2020. Year Ending September 30, Amount Equipment under operating lease, gross $ 305 Less: accumulated depreciation (8 ) Equipment under operating lease, net $ 297

Note 12 - Contingencies

Note 12 - Contingencies	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 12. 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 normal course of business. A liability and related charge are recorded to earnings in the Company’s consolidated financial statements for legal contingencies when the loss is considered probable and the amount can be reasonably estimated. The assessment is re-evaluated each accounting period and is based on all available information, including discussion with outside legal counsel. If a reasonable estimate of a known or probable loss cannot be made, but a range of probable losses can be estimated, the low-end of the range of losses is recognized if no not In November 2019, November 7, 2019, second 2020 As of September 30, 2020 December 31, 2019, not

Note 13 - Debt

Note 13 - Debt	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 13. Loan and Security Agreement On May 30, 2018, On or about November 2, 2018, On or about March 11, 2019, no may twelve not not 1.0. On or about March 19, 2020, second no Due to the receipt of the PPP loan, the Loan and Security Agreement with Wells Fargo was amended in June 2020 On July 9, 2020, four may five July 9, 2020, twelve July 9, 2024. September 30, 2020, not The Loan and Security Agreement contains customary affirmative covenants, such as financial statement reporting requirements and delivery of borrowing base certificates, as well as customary covenants that restrict the Company’s ability to, among other things, incur additional indebtedness, sell certain assets, guarantee obligations of third twelve The Paycheck Protection Program (PPP) Loan On April 22, 2020, April 21, 2020, April 21, 2022 1.00% October 2020 . no may No not The application for these funds required the Company to, in good faith, certify that the current economic uncertainty made the loan request necessary to support the ongoing operations of the Company. Subsequently released guidance instructs all applicants and recipients to take into account their current business activity and the Company's ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not April 28, 2020, $2.0 may no

Note 14 - Segment Reporting

Note 14 - Segment Reporting	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 14. 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 decisions on allocating resources and in assessing performance. The CEO reviews the Company's consolidated results as one operating segment. In making operating decisions, the CEO primarily considers consolidated financial information, accompanied by disaggregated information about revenues by geography and product. All of the Company’s principal operations and decision-making functions are located in the U.S. The Company’s CEO views its operations, manages its business, and uses one one The following table presents a summary of revenue by geography for the three nine September 30, 2020 2019 Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Revenue mix by geography: United States $ 15,443 26,425 40,142 74,972 Japan 11,497 7,511 27,176 18,142 Asia, excluding Japan 3,204 3,754 8,279 11,396 Europe 2,769 1,907 6,910 7,147 Rest of the world 6,219 6,520 15,233 18,260 Total consolidated revenue $ 39,132 46,117 97,740 129,917 Revenue mix by product category: Products* 24,121 34,958 60,621 99,706 Consumables 2,304 2,510 6,263 7,109 Skincare 6,829 2,847 14,506 6,230 Total product revenue $ 33,254 40,315 81,390 113,045 Service 5,878 5,802 16,350 16,872 Total consolidated revenue $ 39,132 46,117 97,740 129,917 ● Included in products is rental revenue of $0.2 million for the three nine September 30, 2020.

Note 15 - Subsequent Events

Note 15 - Subsequent Events	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	Note 15. The Company has determined that there are no September 30, 2020.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
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”) provides energy-based aesthetic systems for practitioners worldwide. The Company develops, manufactures, distributes and markets 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: enlighten, excel, Fraxis PRO, Juliet, Secret RF, truSculpt xeo Titan, truSculpt 3D,truSculpt truSculpt flex Fraxis PRO, Juliet Secret RF third Titan, truSculpt 3D, truSculpt flex The Company’s corporate headquarters and U.S. operations are located in Brisbane, California, where the Company conducts manufacturing, warehousing, research and development, regulatory, sales and marketing, service, and administrative activities. The Company also maintains regional distribution centers (“RDCs”) in selection locations across the U.S. These RDCs serve as forward warehousing for systems and service parts in various geographies. The Company markets, sells and services the Company’s products through direct sales and service employees in North America (including Canada), Australia, Austria, Belgium, France, Germany, Hong Kong, Japan, Spain, Switzerland and the United Kingdom. Sales and Services outside of these direct markets are made through a worldwide distributor network in over 40
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 On January 30, 2020, 19 In March 2020, 19 19 19 19 19 19 nine September 30, 2020. 19 third may 180 240 Beginning in the second first 2020, 19, In response to the COVID- 19 third 2020, In addition, to facilitate the conservation of cash, bonuses owed to management from the 2019 8 second 2020. As a result of the events and impact surrounding the COVID- 19 no September 30, 2020 . COVID–19
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 consolidated statements of financial position as of September 30, 2020 2019, three nine September 30, 2020, 2019. December 31, 2019 not not 10 December 31, 2019 March 16, 2020, 10 April 14, 2020.
Basis of Accounting, Policy [Policy Text Block]	Accounting Policies These unaudited condensed consolidated financial statements are prepared in accordance with the rules and regulations of the SEC applicable to interim financial statements. While these statements reflect all normal recurring adjustments that are, in the opinion of management, necessary for fair presentation of the results of the interim period, they do not 10 December 31, 2019 March 16, 2020, 10 April 14, 2020. The Company uses the same accounting policies in preparing quarterly and annual financial statements. Unless otherwise noted, amounts presented within the Notes to condensed consolidated financial statements refer to the Company’s continuing operations. Note 1
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of 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, allowance for credit losses, and sales allowances, valuation of inventories, fair value of goodwill, useful lives of property and equipment, impairment testing for long-lived-assets, incremental borrowing rates related to the Company’s leases, assumptions regarding variables used in calculating the fair value of the Company's equity awards, expected achievement of performance based vesting criteria, management performance bonuses, fair value of investments, the standalone selling price of the Company's products and services, the period of benefit used to capitalize and amortize contract acquisition costs, variable consideration, contingent liabilities, recoverability of deferred tax assets, residual value of leased equipment, useful life, lease term and effective income tax rates. 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.
Lessor, Leases [Policy Text Block]	Accounting for Leases as a Lessor In the second 2020, not 606 The lease agreements are typically for three twelve no twelve two All leases entered into to date under the membership program are classified as operating leases. The underlying asset in an operating lease arrangement is carried at depreciated cost within property and equipment, net, on the condensed consolidated balance sheets. Depreciation is calculated using the straight-line method over the useful life of the leased asset and is recognized as cost of product revenue. The depreciable basis is the original cost of the equipment less the estimated residual value of the equipment at the end of the lease term. The Company recognizes operating lease revenue on a straight-line basis over the lease term and expenses deferred initial direct costs on the same basis. Operating lease revenue is included within product revenue on the consolidated statements of operations. Impairment of equipment under operating leases is assessed on the same basis as other long-lived assets. See Note 11
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In June 2016, No. 2016 13, 326 2016 13 December 15, 2019, 2020, 2016 13 January 1, 2020 not The Company identified trade receivables and available-for-sale debt securities as impacted by the new guidance. However, the Company determined that the historical losses related to these available-for-sale debt securities are not The Company establishes an allowance for credit losses on trade receivables based on the credit quality of clients, current economic conditions, the age of the accounts receivable balances, historical loss information, and current conditions and forecasted information, and write-off amounts against the allowance when they are deemed uncollectible. The Company’s allowance for credit losses increased from $1.4 million at December 31, 2019 September 30, 2020, three nine September 30, 2020, $53,000 In August 2018, No. 2018 13, 820 3 1 2 3 2020, not Recently Issued Accounting Pronouncements Not In December 2019, No. 2019 12 740 2021, not In March 2020, No. 2020 04, 848 No. 2020 04 No. 2020 04 March 12, 2020 December 31, 2022. No. 2020 04 The Company reviewed all other recently issued, but not not

Note 2 - Cash, Cash Equivalen_2

Note 2 - Cash, Cash Equivalents and Marketable Investments (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Unrealized Gain (Loss) on Investments [Table Text Block]	September 30, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents $ 29,394 $ ─ $ ─ $ 29,394 Marketable investments: U.S. government notes 3,149 ─ ─ 3,149 Commercial Paper 8,546 8,546 Corporate Debt Securities 1,350 1 ─ 1,351 Total marketable investments 13,045 1 ─ 13,046 Total cash, cash equivalents and marketable investments $ 42,439 $ 1 $ ─ $ 42,440 December 31, 2019 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents $ 26,316 $ ─ $ ─ $ 26,316 Marketable investments U.S. government notes 4,114 ─ ─ 4,114 Commercial paper 3,491 ─ ─ 3,491 Total marketable securities 7,605 ─ ─ 7,605 Total cash, cash equivalents and marketable securities $ 33,921 $ ─ $ ─ $ 33,921
Investments Classified by Contractual Maturity Date [Table Text Block]	Amount Due in less than one year $ 13,046 Due in 1 to 3 years ─ Total marketable investments $ 13,046

Note 3 - Fair Value of Financ_2

Note 3 - Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	September 30, 2020 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds and commercial paper $ 13,951 $ ─ $ ─ $ 13,951 Marketable investments: Available for sale securities 3,149 9,897 ─ 13,046 Total assets at fair value $ 17,100 $ 9,897 $ ─ $ 26,997 December 31, 2019 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 6,311 $ ─ $ ─ $ 6,311 Short term marketable investments: Available-for-sale securities 4,114 3,491 ─ 7,605 Total assets at fair value $ 10,425 $ 3,491 $ ─ $ 13,916

Note 4 - Balance Sheet Details

Note 4 - Balance Sheet Details (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 30 , 2020 December 31, 2019 Raw materials $ 15,627 $ 17,935 Work in process 1,567 2,016 Finished goods 12,139 13,970 Total $ 29,333 $ 33,921
Schedule of Accrued Liabilities [Table Text Block]	September 30 , 2020 December 31, 2019 Accrued payroll and related expenses $ 9,121 $ 14,341 Sales and marketing accruals 2,011 2,527 Inventory accruals 2,579 1,008 Warranty liability (see Note 5) 2,924 4,401 Sales tax 3,590 3,922 Other 5,419 4,108 Total $ 25,644 $ 30,307

Note 5 - Warranty and Extende_2

Note 5 - Warranty and Extended Service Contract (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Beginning Balance $ 3,155 $ 4,832 $ 4,401 $ 4,668 Add: Accruals for warranties issued during the period 1,274 1,504 3,234 5,656 Less: Settlements made during the period (1,505 ) (1,930 ) (4,711 ) (5,918 ) Ending Balance $ 2,924 $ 4,406 $ 2,924 $ 4,406

Note 6 - Deferred Revenue (Tabl

Note 6 - Deferred Revenue (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Beginning Balance $ 11,779 $ 13,859 $ 14,222 $ 11,855 Add: Payments Received 3,854 3,624 9,314 13,075 Less: Revenue (3,809 ) (4,010 ) (11,712 ) (11,457 ) Ending Balance $ 11,824 $ 13,473 $ 11,824 $ 13,473

Note 8 - Stockholders' Equity_2

Note 8 - Stockholders' Equity and Stock-based Compensation Expense (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Options Outstanding Shares Available for Grant Number of Stock Options Outstanding Weighted- Average Exercise Price Balance, December 31, 2019 761,705 295,699 $ 25.52 Additional shares reserved 600,000 ─ Stock awards granted (789,978 ) 60,000 Options exercised ─ (46,878 ) 8.77 Options canceled 64,959 (64,959 ) 38.14 Stock awards canceled 431,096 ─ Balance, September 3 0 , 2020 1,067,782 243,862 $ 26.33
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019* Cost of revenue $ 326 $ 430 $ 1,359 $ 1,103 Sales and marketing 648 1,365 2,618 3,080 Research and development 254 443 1,344 1,076 General and administrative 754 940 2,736 1,745 Total stock-based compensation expense $ 1,982 $ 3,178 $ 8,057 $ 7,004

Note 9 - Net Loss Per Share (Ta

Note 9 - Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Numerator: Net loss $ (2,257 ) $ (2,628 ) $ (26,065 ) $ (10,260 ) Denominator: Weighted average shares of common stock outstanding used in computing net income (loss) per share, basic 17,603 14,182 16,368 14,095 Dilutive effect of incremental shares and share equivalents ─ ─ ─ ─ Weighted average shares of common stock outstanding used in computing net loss per share, diluted 17,603 14,182 16,368 14,095 Net loss per share: Net loss per share, basic and diluted $ (0.13 ) $ (0.19 ) $ (1.59 ) $ (0.73 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Options to purchase common stock 232 398 246 443 Restricted stock units 733 648 735 523 Performance stock units 24 221 83 166 Employee stock purchase plan shares 17 94 57 94 Total 1,006 1,361 1,121 1,226

Note 11 - Leases (Tables)

Note 11 - Leases (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Leases, Financial Statement Information [Table Text Block]	Leases Classification September 30, 2020 Assets Right-of-use assets Operating lease right-of-use assets $ 17,645 Finance lease Property and equipment, net * 563 Total leased assets $ 18,208 Liabilities Classification Operating lease liabilities Operating lease liabilities, current Operating lease liabilities 1,608 Operating lease liabilities, non-current Operating lease liabilities, net of current portion 16,497 Total o perating lease liabilities $ 18,105 Finance lease liabilities Finance lease liabilities, current Accrued liabilities * 407 Finance lease liabilities, non-current Other long-term liabilities 292 Total f inance lease liabilities $ 699 Lease costs during the three months ended September 30, 2020: Finance lease cost Amortization expense $ 121 Finance lease cost Interest for finance lease 14 Operating lease cost Operating lease expense 752 Lease costs during the nine months ended September 30, 2020: Finance lease cost Amortization expense $ 545 Finance lease cost Interest for finance lease 49 Operating lease cost Operating lease expense 2,208 Cash paid for amounts included in the measurement of lease liabilities during the nine months ended September 30, 2020 were as follows: Operating cash flow Finance lease $ 49 Financing cash flow Finance lease 513 Operating cash flow Operating lease 1,987
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Year Ending December 31 , Amount Remainder of 2020 $ 114 2021 3,038 2022 3,083 2023 3,177 2024 and thereafter 12,061 Total lease payments 21,473 Less: imputed interest (3,265) Present value of lease liabilities $ 18,208
Finance Lease, Liability, Fiscal Year Maturity [Table Text Block]	Year Ending December 31 , Amount Remainder of 2020 $ 108 2021 370 2022 246 2023 11 Total lease payments 735 Less: imputed interest (36 ) Present value of lease liabilities $ 699
Lease, Cost [Table Text Block]	Lease Term and Discount Rate September 3 0 , 2020 Weighted-average remaining lease term (years) Operating leases 7.0 Finance leases 2.5 Weighted-average discount rate Operating leases 4.7 % Finance leases 5.6 %
Operating Lease, Lease Income [Table Text Block]	Three months ended Nine months ended Operating lease income from equipment rentals $ 160 $ 160
Lessor, Operating Lease, Payment to be Received, Fiscal Year Maturity [Table Text Block]	Amount 2021 $ 1,039 Total future minimum rental revenues $ 1,039
Schedule of Property, Plant and Equipment under Operating Lease [Table Text Block]	Year Ending September 30, Amount Equipment under operating lease, gross $ 305 Less: accumulated depreciation (8 ) Equipment under operating lease, net $ 297

Note 14 - Segment Reporting (Ta

Note 14 - Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Revenue mix by geography: United States $ 15,443 26,425 40,142 74,972 Japan 11,497 7,511 27,176 18,142 Asia, excluding Japan 3,204 3,754 8,279 11,396 Europe 2,769 1,907 6,910 7,147 Rest of the world 6,219 6,520 15,233 18,260 Total consolidated revenue $ 39,132 46,117 97,740 129,917 Revenue mix by product category: Products* 24,121 34,958 60,621 99,706 Consumables 2,304 2,510 6,263 7,109 Skincare 6,829 2,847 14,506 6,230 Total product revenue $ 33,254 40,315 81,390 113,045 Service 5,878 5,802 16,350 16,872 Total consolidated revenue $ 39,132 46,117 97,740 129,917

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Reduction in Board of Directors Fees in Response to COVID19 Outbreak, Percentage		25.00%
Reduction in Salaries of Chief Executive Officer, President, Chief Operating Officer and Some Managers in Response to COVID 19 Outbreak, Percentage		25.00%
Reduction in Salaries of Employees and Furloughs in Response to COVID 19 Outbreak, Percentage of Workforce		42.00%
Percentage of Workforce Impacted by COVID-19	22.00%	22.00%
Capitalized Computer Software, Impairments		$ 805
Lessor, Operating Lease, Term of Contract (Year)	3 years	3 years
Lessor, Operating Lease, Initial Term of Contract (Month)		12 months
Accounts Receivable, Allowance for Credit Loss, Current	$ 1,505	$ 1,505		$ 1,354
Accounts Receivable, Provision for Loss (Reversal)	53,000,000	1,800
Accounts Receivable, Allowance for Credit Loss, Writeoff	$ 300	$ 1,500
Maximum [Member]
Lessor, Operating Lease, Additional Term, Month To Month Basis (Year)		2 years
COVID-19 [Member]
Capitalized Computer Software, Impairments		$ 800

Note 2 - Cash, Cash Equivalen_3

Note 2 - Cash, Cash Equivalents and Marketable Investments (Details Textual) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale, Net Accumulated Gross Unrealized Gain (Loss), before Tax	$ 1,000	$ 0

Note 2 - Cash, Cash Equivalen_4

Note 2 - Cash, Cash Equivalents and Marketable Investments - Unrealized Gains and Losses Related to Marketable Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Cash and cash equivalents and marketable investments, amortized cost	$ 42,439	$ 33,921
Cash and cash equivalents and marketable investments, Fair Market Value	42,440	33,921
Cash and cash equivalents and marketable investments, gross unrealized gains	1
Cash and cash equivalents and marketable investments, Fair Market Value	42,440	33,921
Cash and cash equivalents and marketable investments, amortized cost	42,439	33,921
US Treasury and Government [Member]
Cash and cash equivalents and marketable investments, amortized cost	3,149	4,114
Cash and cash equivalents and marketable investments, Fair Market Value	3,149	4,114
Cash and cash equivalents and marketable investments, Fair Market Value	3,149	4,114
Cash and cash equivalents and marketable investments, amortized cost	3,149	4,114
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]
Cash and cash equivalents and marketable investments, amortized cost	8,546	3,491
Cash and cash equivalents and marketable investments, Fair Market Value	8,546	3,491
Cash and cash equivalents and marketable investments, gross unrealized gains
Cash and cash equivalents and marketable investments, Fair Market Value	8,546	3,491
Cash and cash equivalents and marketable investments, amortized cost	8,546	3,491
Corporate Debt Securities [Member]
Cash and cash equivalents and marketable investments, amortized cost	1,350
Cash and cash equivalents and marketable investments, Fair Market Value	1,351
Cash and cash equivalents and marketable investments, gross unrealized gains	1
Cash and cash equivalents and marketable investments, Fair Market Value	1,351
Cash and cash equivalents and marketable investments, amortized cost	1,350
Marketable Investments [Member]
Cash and cash equivalents and marketable investments, amortized cost	13,045	7,605
Cash and cash equivalents and marketable investments, Fair Market Value	13,046	7,605
Cash and cash equivalents and marketable investments, gross unrealized gains	1
Cash and cash equivalents and marketable investments, Fair Market Value	13,046	7,605
Cash and cash equivalents and marketable investments, amortized cost	13,045	7,605
Cash and Cash Equivalents [Member]
Cash and cash equivalents and marketable investments, amortized cost	29,394	26,316
Cash and cash equivalents and marketable investments, Fair Market Value		26,316
Cash and cash equivalents and marketable investments, Fair Market Value		26,316
Cash and cash equivalents and marketable investments, amortized cost	$ 29,394	$ 26,316

Note 2 - Cash, Cash Equivalen_5

Note 2 - Cash, Cash Equivalents and Marketable Investments - Maturities of Available-for-sale Securities (Details) $ in Thousands	Sep. 30, 2020USD ($)
Due in less than one year	$ 13,046
Total marketable investments	$ 13,046

Note 3 - Fair Value of Financ_3

Note 3 - Fair Value of Financial Instruments (Details Textual)	9 Months Ended
	Sep. 30, 2020
Fair Value, Inputs, Level 2 [Member]
Average Remaining Maturity of Investment (Year)	2 months 12 days

Note 3 - Fair Value of Financ_4

Note 3 - Fair Value of Financial Instruments - Fair Value of Financial Instruments (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Available for sale securities	$ 13,046	$ 7,605
Total assets at fair value	26,997	13,916
Money Market Funds and Commercial Paper [Member]
Cash Equivalents	13,951
Money Market Funds [Member]
Cash Equivalents		6,311
Fair Value, Inputs, Level 1 [Member]
Available for sale securities	3,149	4,114
Total assets at fair value	17,100	10,425
Fair Value, Inputs, Level 1 [Member] | Money Market Funds and Commercial Paper [Member]
Cash Equivalents	13,951
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Cash Equivalents		6,311
Fair Value, Inputs, Level 2 [Member]
Available for sale securities	9,897	3,491
Total assets at fair value	$ 9,897	$ 3,491

Note 4 - Balance Sheet Detail_2

Note 4 - Balance Sheet Details (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2018	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Capitalized Computer Software, Impairments			$ 805
Standard Product Warranty Accrual, Ending Balance	$ 2,924	$ 4,406	2,924	4,406	$ 4,668	$ 3,155	$ 4,401	$ 4,832
Extended Product Warranty Accrual, Decrease for Payments	200		500
Standard Product Warranty Accrual, Decrease for Payments	1,505	$ 1,930	4,711	$ 5,918
Product Remediation Liability [Member]
Standard and Extended Product Warranty Accrual, Increase for Warranties Issued, Total					$ 5,000
Standard Product Warranty Accrual, Ending Balance	500		500
Extended Product Warranty Accrual, Ending Balance	1,500		1,500				$ 2,000
Extended Product Warranty Accrual, Decrease for Payments			500
Standard Product Warranty Accrual, Decrease for Payments			0
General and Administrative Expense [Member]
Capitalized Computer Software, Impairments	$ 0		$ 800

Note 4 - Balance Sheet Detail_3

Note 4 - Balance Sheet Details - Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Raw materials	$ 15,627	$ 17,935
Work in process	1,567	2,016
Finished goods	12,139	13,970
Total	$ 29,333	$ 33,921

Note 4 - Balance Sheet Detail_4

Note 4 - Balance Sheet Details - Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Accrued payroll and related expenses	$ 9,121	$ 14,341
Sales and marketing accruals	2,011	2,527
Inventory accruals	2,579	1,008
Warranty liability (see Note 5)	2,924	4,401
Sales tax	3,590	3,922
Other	5,419	4,108
Total	$ 25,644	$ 30,307

Note 5 - Warranty and Extende_3

Note 5 - Warranty and Extended Service Contract (Details Textual) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020
Extended Product Warranty Accrual, Decrease for Payments	$ 0.2	$ 0.5

Note 5 - Warranty and Extende_4

Note 5 - Warranty and Extended Service Contract - Summary of Warranties (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Balance	$ 3,155	$ 4,832	$ 4,401	$ 4,668
Add: Accruals for warranties issued during the period	1,274	1,504	3,234	5,656
Less: Settlements made during the period	(1,505)	(1,930)	(4,711)	(5,918)
Balance	$ 2,924	$ 4,406	$ 2,924	$ 4,406

Note 6 - Deferred Revenue (Deta

Note 6 - Deferred Revenue (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue, Remaining Performance Obligation, Percentage	81.00%		81.00%
Revenue, Remaining Performance Obligation, Amount	$ 11.8		$ 11.8
Deferred Revenue Costs Incurred	$ 1.9	$ 2.3	$ 5.6	$ 6.5

Note 6 - Deferred Revenue - Sum

Note 6 - Deferred Revenue - Summary of Deferred Service Contract Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Beginning Balance	$ 11,779	$ 13,859	$ 14,222	$ 11,855
Add: Payments Received	3,854	3,624	9,314	13,075
Less: Revenue	(3,809)	(4,010)	(11,712)	(11,457)
Ending Balance	$ 11,824	$ 13,473	$ 11,824	$ 13,473

Note 7 - Revenue (Details Textu

Note 7 - Revenue (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Contract with Customer, Liability, Total	$ 11,824	$ 13,473	$ 11,824	$ 13,473	$ 11,779	$ 14,222	$ 13,859	$ 11,855
Selling and Marketing Expense [Member]
Capitalized Contract Cost, Amortization	600	$ 800	2,000	$ 2,200
Other Assets [Member]
Capitalized Contract Cost, Net, Total	3,400		3,400			4,600
Loyalty [Member]
Contract with Customer, Liability, Total	$ 400		$ 400			$ 200
Transferred over Time [Member]
Revenue from Contract with Customer, Including Assessed Tax, Percent of Total Revenues			17.00%	13.00%

Note 8 - Stockholders' Equity_3

Note 8 - Stockholders' Equity and Stock-based Compensation Expense (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Apr. 21, 2020	Apr. 01, 2020	Jun. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Common Stock, Par or Stated Value Per Share (in dollars per share)				$ 0.001		$ 0.001		$ 0.001
Proceeds from Issuance of Common Stock						$ 28,798
Payments of Stock Issuance Costs						$ 2,303
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)						600,000
Share-based Payment Arrangement, Expense				$ 1,982	$ 3,178	$ 8,057	$ 7,004
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures, Total (in shares)				60,000		60,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total				$ 12,800		$ 12,800
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						2 years 5 months 23 days
Former CEO [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Accelerated Vesting, Number (in shares)							4,667
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				22,423		94,101
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				0		421,417
The Amended and Restated 2019 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)			600,000
The 2019 Management Bonus Program [Member]
Stock Issued During Period, Shares, Issued for Bonuses (in shares)		209,981
Share-based Payment Arrangement, Expense		$ 2,600
Two Thousand Nineteen Equity Incentive Plan [Member] | Performance Shares [Member] | Tranche 2020 [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage						25.00%
Two Thousand Nineteen Equity Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)						4 years
2004 Employee Stock Purchase Plan [Member]
Stock Issued During Period, Shares, Employee Stock Ownership Plan (in shares)				58,161		528,265
Underwritten Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)	2,742,750
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001
Shares Issued, Price Per Share (in dollars per share)	$ 10.50
Proceeds from Issuance of Common Stock	$ 26,500
Payments of Stock Issuance Costs	$ 2,100
Underwritten Public Offering [Member] | Underwriter [Member]
Stock Issued During Period, Shares, New Issues (in shares)	357,750

Note 8 - Stockholders' Equity_4

Note 8 - Stockholders' Equity and Stock-based Compensation Expense - Activity Under the 2004 Equity Incentive Plan (Details)	9 Months Ended
	Sep. 30, 2020$ / sharesshares
Balance, shares available for grant (in shares)	761,705
Balance, stock options outstanding (in shares)	295,699
Balance, weighted-average exercise price (in dollars per share) | $ / shares	$ 25.52
Additional shares reserved (in shares)	600,000
Stock awards granted, shares available for grant (in shares)	(789,978)
Options exercised, stock options outstanding (in shares)	(46,878)
Options exercised, weighted-average exercise price (in dollars per share) | $ / shares	$ 8.77
Options canceled, shares available for grant (in shares)	64,959
Options canceled, stock options outstanding (in shares)	(64,959)
Options canceled, weighted-average exercise price (in dollars per share) | $ / shares	$ 38.14
Stock awards canceled (in shares)	431,096
Balance, shares available for grant (in shares)	1,067,782
Balance, stock options outstanding (in shares)	243,862
Balance, weighted-average exercise price (in dollars per share) | $ / shares	$ 26.33

Note 8 - Stockholders' Equity_5

Note 8 - 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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Allocated Share Based Compensation Expense	$ 1,982	$ 3,178	$ 8,057	$ 7,004
Cost of Sales [Member]
Allocated Share Based Compensation Expense	326	430	1,359	1,103
Selling and Marketing Expense [Member]
Allocated Share Based Compensation Expense	648	1,365	2,618	3,080
Research and Development Expense [Member]
Allocated Share Based Compensation Expense	254	443	1,344	1,076
General and Administrative Expense [Member]
Allocated Share Based Compensation Expense	$ 754	$ 940	$ 2,736	$ 1,745

Note 9 - Net Loss Per Share - N

Note 9 - 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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net loss	$ (2,257)	$ (2,628)	$ (26,065)	$ (10,260)
Weighted average shares of common stock outstanding used in computing net income (loss) per share, basic (in shares)	17,603	14,182	16,368	14,095
Weighted average shares of common stock outstanding used in computing net loss per share, diluted (in shares)	17,603	14,182	16,368	14,095
Basic and Diluted (in dollars per share)	$ (0.13)	$ (0.19)	$ (1.59)	$ (0.73)

Note 9 - Net Loss Per Share - A

Note 9 - 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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Antidilutive Securities (in shares)	1,006	1,361	1,121	1,226
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	232	398	246	443
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	733	648	735	523
Performance Shares [Member]
Antidilutive Securities (in shares)	24	221	83	166
ESPP [Member]
Antidilutive Securities (in shares)	17	94	57	94

Note 10 - Income Taxes (Details

Note 10 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Tax Expense (Benefit), Total	$ 664,000	$ 73,000	$ 1,207,000	$ (55,000)

Note 11 - Leases (Details Textu

Note 11 - Leases (Details Textual) - USD ($) $ in Millions	Jul. 09, 2020	Sep. 30, 2020
Lessor, Operating Lease, Term of Contract (Year)		3 years
Lessor, Operating Lease, Initial Term of Contract (Month)		12 months
Equipment Rentals [Member]
Lessor, Operating Lease, Term of Contract (Year)		12 months
Property, Plant and Equipment, Useful Life (Year)		4 years 6 months
Headquarters Office Lease Amendment [Member]
Operating Lease, Monthly Base Rent, Amount	$ 0.2
Operating Lease, Monthly Base Rent, Annual Increase, Percent	3.50%
Minimum [Member]
Lessee, Leases, Remaining Term (Year)		1 year
Maximum [Member]
Lessee, Leases, Remaining Term (Year)		10 years
Lessee, Lease, Renewal Term (Year)		5 years

Note 11 - Leases - Financial St

Note 11 - Leases - Financial Statement Information (Details) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
		Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Right-of-use assets		$ 17,645	$ 17,645		$ 7,702
Total leased assets		18,208	18,208
Operating lease liabilities, current		1,608	1,608		2,800
Operating lease liabilities, non-current		16,497	16,497		$ 5,112
Present value of lease liabilities		18,105	18,105
Finance lease liabilities, current	[1]	407	407
Finance lease liabilities, non-current		292	292
Present value of lease liabilities		699	699
Finance lease cost		121	545
Finance lease cost		14	49
Operating lease cost		752	2,208
Operating cash flow			49
Financing cash flow			513	$ 496
Operating cash flow			1,987
Operating Lease Assets [Member]
Right-of-use assets		17,645	17,645
Operating Lease Liabilities [Member]
Operating lease liabilities, current		1,608	1,608
Property and Equipment, Net [Member]
Finance lease	[2]	563	563
Operating Lease Liabilities, Net of Current Portion [Member]
Operating lease liabilities, non-current		$ 16,497	$ 16,497
[1]	Finance lease liabilities included in Accrued liabilities
[2]	Finance lease assets included in Property and equipment, net.

Note 11 - Leases - Maturities o

Note 11 - Leases - Maturities of Operating Lease Liabilities (Details) $ in Thousands	Sep. 30, 2020USD ($)
Present value of lease liabilities	$ 18,105
Facility Operating Leases [Member]
Remainder	114
2021	3,038
2022	3,083
2023	3,177
2024 and thereafter	12,061
Total lease payments	21,473
Less: imputed interest	(3,265)
Present value of lease liabilities	$ 18,208

Note 11 - Leases - Maturities_2

Note 11 - Leases - Maturities of Finance Leases Liabilities (Details) $ in Thousands	Sep. 30, 2020USD ($)
Present value of lease liabilities	$ 699
Vehicle Finance Leases [Member]
Remainder	108
2021	370
2022	246
2023	11
Total lease payments	735
Less: imputed interest	(36)
Present value of lease liabilities	$ 699

Note 11 - Leases - Lease Inform

Note 11 - Leases - Lease Information (Details)	Sep. 30, 2020
Operating leases (Year)	7 years
Finance leases (Year)	2 years 6 months
Operating leases	4.70%
Finance leases	5.60%

Note 11 - Leases - Operating Le

Note 11 - Leases - Operating Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020
Operating lease income from equipment rentals	$ 160	$ 160

Note 11 - Leases - Future Minim

Note 11 - Leases - Future Minimum Equipment Lease (Details) $ in Thousands	Sep. 30, 2020USD ($)
2021	$ 1,039
Total future minimum rental revenues	$ 1,039

Note 11 - Leases - Property and

Note 11 - Leases - Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Equipment under operating lease, net	$ 2,391	$ 2,817
Equipment Leased to Other Party [Member]
Equipment under operating lease, gross	305
Less: accumulated depreciation	(8)
Equipment under operating lease, net	$ 297

Note 12 - Contingencies (Detail

Note 12 - Contingencies (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2019
Estimated Litigation Liability		$ 0	$ 0
Former Executive VP and CFO [Member]
Loss Contingency, Damages Paid, Value	$ 400
Stock Issued During Period, Shares, Litigation Settlement (in shares)	15,408

Note 13 - Debt (Details Textual

Note 13 - Debt (Details Textual) $ in Thousands	Jul. 09, 2020USD ($)	Apr. 22, 2020USD ($)	Mar. 11, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Mar. 19, 2020USD ($)	Nov. 02, 2018USD ($)	May 30, 2018USD ($)
Proceeds from Issuance of Long-term Debt, Total				$ 7,167
Paycheck Protection Program CARES Act [Member]
Proceeds from Issuance of Long-term Debt, Total		$ 7,100
Revolving Line of Credit [Member] | Wells Fargo [Member]
Line of Credit Facility, Maximum Borrowing Capacity							$ 15,000	$ 25,000
Line of Credit Facility, Additional Requestable Maximum Borrowing Capacity							$ 10,000
Revised Revolving Line of Credit [Member] | Wells Fargo [Member]
Debt Instrument, Debt Covenant, Minimum Unrestricted Cash Balance			$ 15,000
Revolving Credit Facility [Member]
Debt Instrument, Minimum Adjusted EBITDA			$ 10,000
Leverage Ratio, Maximum			2.5
Debt Instrument, Covenant, Minimum Cash, Cash Equivalents, and Marketable Securities Balance						$ 15,000
Revolving Credit Facility [Member] | Silicon Valley Bank [Member] | Loan and Security Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000
Debt Instrument, Term (Year)	4 years
Debt Instrument, Percentage of Qualifying Accounts Receivable	80.00%
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Line of Credit Facility, Commitment Fee Amount	$ 300
Debt Instrument, Anniversary Fee Amount	$ 300
Long-term Line of Credit, Total				0
Debt Covenant, Quarterly Minimum Revenue				$ 90,000
Revolving Credit Facility [Member] | Silicon Valley Bank [Member] | Loan and Security Agreement [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.75%

Note 14 - Segment Reporting (De

Note 14 - Segment Reporting (Details Textual) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2020USD ($)
Number of Operating Segments		1
Operating Lease, Lease Income, Total	$ 160	$ 160
Products Excluding Consumables and Skincare [Member]
Operating Lease, Lease Income, Total	$ 200	$ 200

Note 14 - Segment Reporting - S

Note 14 - Segment Reporting - Summary of Revenue (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue		$ 39,132	$ 46,117	$ 97,740	$ 129,917
Products Excluding Consumables and Skincare [Member]
Revenue	[1]	24,121	34,958	60,621	99,706
Hand Piece Refills [Member]
Revenue		2,304	2,510	6,263	7,109
Skincare [Member]
Revenue		6,829	2,847	14,506	6,230
Product [Member]
Revenue		33,254	40,315	81,390	113,045
Service [Member]
Revenue		5,878	5,802	16,350	16,872
UNITED STATES
Revenue		15,443	26,425	40,142	74,972
JAPAN
Revenue		11,497	7,511	27,176	18,142
Asia, Excluding Japan [Member]
Revenue		3,204	3,754	8,279	11,396
Europe [Member]
Revenue		2,769	1,907	6,910	7,147
Rest of World [Member]
Revenue		$ 6,219	$ 6,520	$ 15,233	$ 18,260
[1]	Included in products is rental revenue of $0.2 million for the three and nine months ended September 30, 2020.