TearLab (TEAR) 10-Q 9 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Aug. 02, 2019
Document And Entity Information
Entity Registrant Name	TearLab Corp
Entity Central Index Key	0001299139
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,560,635
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets
Cash	$ 9,173	$ 8,473
Accounts receivable, net	1,123	1,186
Inventory	2,832	1,987
Prepaid expenses and other current assets	356	690
Total current assets	13,484	12,336
Fixed assets, net	1,626	2,024
Intangible assets, net	2	2
Right of use assets	677
Other non-current assets	150	151
Total assets	15,939	14,513
Current liabilities
Accounts payable	1,425	681
Accrued liabilities	2,084	2,363
Deferred revenue/rent	4	13
Current portion of long-term debt	16,486
Current portion of lease liability	182
Total current liabilities	20,181	3,057
Long-term debt, net of current portion	18,278	32,014
Long-term lease liability, net of current portion	493
Long-term third party payable	119	111
Total liabilities	39,071	35,182
Commitments and contingencies (Note 8)
Stockholders' deficit
Capital stock
Preferred Stock, $0.001 par value, 10,000,000 shares authorized, 160 and 556 issued and outstanding at June 30, 2019 and December 31, 2018, respectively
Common stock, $0.001 par value, 40,000,000 shares authorized, 12,196,998 and 11,296,998 issued and outstanding at June 30, 2019 and December 31, 2018, respectively	12	11
Additional paid-in capital	510,429	510,380
Accumulated deficit	(533,573)	(531,060)
Total stockholders' deficit	(23,132)	(20,669)
Total liabilities and stockholders' deficit	$ 15,939	$ 14,513

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	160	556
Preferred stock, shares outstanding	160	556
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	12,196,998	11,296,998
Common stock, shares outstanding	12,196,998	11,296,998

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue
Total revenue	$ 5,851	$ 6,413	$ 11,534	$ 12,859
Cost of goods sold
Cost of goods sold (excluding amortization of intangible assets)	2,041	2,355	3,971	4,190
Cost of goods sold - reader equipment depreciation	121	265	274	553
Gross profit	3,689	3,793	7,289	8,116
Operating expenses
Sales and marketing	995	959	1,870	1,978
Clinical, regulatory and research & development	1,007	996	1,881	2,038
General and administrative	1,455	1,340	3,299	3,385
Total operating expenses	3,457	3,295	7,050	7,401
Income from operations	232	498	239	715
Other income (expense)
Interest income	(1,405)	(1,149)	(2,755)	(2,254)
Other, net	(1)	(10)	3	(5)
Total other income (expense)	(1,406)	(1,159)	(2,752)	(2,259)
Net loss and comprehensive loss	$ (1,174)	$ (661)	$ (2,513)	$ (1,544)
Weighted average shares outstanding - basic and fully diluted	12,041,442	10,609,131	11,800,331	10,070,652
Net loss per share	$ (0.10)	$ (0.06)	$ (0.21)	$ (0.15)
Product Sales [Member]
Revenue
Total revenue	$ 5,157	$ 5,679	$ 10,153	$ 11,454
Reader Equipment Rentals [Member]
Revenue
Total revenue	$ 694	$ 734	$ 1,381	$ 1,405

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Series A Convertible Preferred Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2017	$ 8		$ 510,235	$ (528,809)	$ (18,566)
Balance, Shares at Dec. 31, 2017	7,986,998	2,012
Series A Convertible Preferred conversion to common	$ 2		(2)
Series A Convertible Preferred conversion to common, shares	2,452,000	(1,078)
Stock-based compensation			8		8
Common stock warrants issued			(3)		(3)
Net loss and comprehensive loss				(883)	(883)
Balance at Mar. 31, 2018	$ 10		510,238	(529,692)	(19,444)
Balance, Shares at Mar. 31, 2018	10,438,998	934
Balance at Dec. 31, 2017	$ 8		510,235	(528,809)	(18,566)
Balance, Shares at Dec. 31, 2017	7,986,998	2,012
Net loss and comprehensive loss					(1,544)
Balance at Jun. 30, 2018	$ 11		510,310	(530,353)	(20,032)
Balance, Shares at Jun. 30, 2018	10,796,998	776
Balance at Mar. 31, 2018	$ 10		510,238	(529,692)	(19,444)
Balance, Shares at Mar. 31, 2018	10,438,998	934
Series A Convertible Preferred conversion to common	$ 1				1
Series A Convertible Preferred conversion to common, shares	358,000	(158)
Stock-based compensation			72		72
Net loss and comprehensive loss				(661)	(661)
Balance at Jun. 30, 2018	$ 11		510,310	(530,353)	(20,032)
Balance, Shares at Jun. 30, 2018	10,796,998	776
Balance at Dec. 31, 2018	$ 11		510,380	(531,060)	(20,669)
Balance, Shares at Dec. 31, 2018	11,296,998	556
Series A Convertible Preferred conversion to common	$ 1				1
Series A Convertible Preferred conversion to common, shares	400,000	(176)
Stock-based compensation			31		31
Net loss and comprehensive loss				(1,339)	(1,339)
Balance at Mar. 31, 2019	$ 12		510,411	(532,399)	(21,976)
Balance, Shares at Mar. 31, 2019	11,696,998	380
Balance at Dec. 31, 2018	$ 11		510,380	(531,060)	(20,669)
Balance, Shares at Dec. 31, 2018	11,296,998	556
Net loss and comprehensive loss					(2,513)
Balance at Jun. 30, 2019	$ 12		510,429	(533,573)	(23,132)
Balance, Shares at Jun. 30, 2019	12,196,998	160
Balance at Mar. 31, 2019	$ 12		510,411	(532,399)	(21,976)
Balance, Shares at Mar. 31, 2019	11,696,998	380
Series A Convertible Preferred conversion to common			(1)		(1)
Series A Convertible Preferred conversion to common, shares	500,000	(220)
Stock-based compensation			19		19
Net loss and comprehensive loss				(1,174)	(1,174)
Balance at Jun. 30, 2019	$ 12		$ 510,429	$ (533,573)	$ (23,132)
Balance, Shares at Jun. 30, 2019	12,196,998	160

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
OPERATING ACTIVITIES
Net loss for the period	$ (2,513)	$ (1,544)
Adjustments to reconcile net loss to cash used in operating activities:
Stock-based compensation	50	80
Depreciation of fixed assets	412	679
Amortization of intangible assets		6
Deferred interest on long-term debt	2,061	1,838
Amortization of debt discount	697	419
Loss on disposal of equipment	28	1
Changes in operating assets and liabilities:
Accounts receivable, net	63	263
Inventory	(845)	143
Prepaid expenses and other assets	335	243
Other non-current assets		(80)
Accounts payable	744	(1,261)
Accrued liabilities	(279)	(552)
Deferred rent/revenue	(11)	(21)
Cash provided by operating activities	742	214
INVESTING ACTIVITIES
Additions to fixed assets	(42)	(119)
Cash used in investing activities	(42)	(119)
FINANCING ACTIVITIES
Payment on term loan		(1,000)
Cash used in financing activities		(1,000)
Increase (decrease) in cash during the period	700	(905)
Cash, beginning of period	8,473	7,272
Cash, end of period	9,173	6,367
Supplemental cash flow information
Right-of-use assets acquired through operating leases	801
Cash paid for operating leases	$ 176

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	1. BASIS OF PRESENTATION Nature of Operations TearLab Corporation The accompanying condensed consolidated financial statements include the accounts of the Company and all of its wholly owned subsidiaries. Intercompany accounts and transactions have been eliminated on consolidation. Liquidity and Going Concern The accompanying condensed consolidated financial statements have been prepared on the going concern basis, which assumes that the Company will continue to operate as a going concern and which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company has sustained substantial losses of $2,513 and $1,544 for the six months ended June 30, 2019 and 2018, respectively. Based on the Company’s expected rate of cash consumption in the latter quarters of 2019, the Company estimates it will need additional capital in the first quarter of 2020 and its prospects for obtaining that capital are uncertain. The Company may be able to raise either additional debt financing or additional equity financing. However, the Company can make no assurances that it will be able to raise the required additional capital, either through debt or equity financing, on acceptable terms or at all. Unless the Company succeeds in raising additional capital or successfully increases cash generated from operations, the Company anticipates that it will be unable to continue operations through the end of the first quarter of 2020 without violating an existing covenant on the Term Loan Agreement, including the inability to make our debt payment due within twelve months (see Note 5). As a result of the Company’s historical losses and financial condition, there is substantial doubt about the Company’s ability to continue as a going concern.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Significant Accounting Policies	2. SIGNIFICANT ACCOUNTING POLICIES The Condensed Consolidated Balance Sheet at December 31, 2018 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by accounting principles generally accepted in the United States (“U.S. GAAP”) for complete financial statements. These unaudited interim condensed consolidated financial statements have been prepared using significant accounting policies that are consistent with the policies used in preparing the Company’s audited consolidated financial statements for the year ended December 31, 2018. The audited financial statements for the year ended December 31, 2018, filed with the SEC with the Company’s annual report on Form 10-K on March 22, 2019 include a summary of significant accounting policies and should be read in conjunction with this Form 10-Q. Management believes that all adjustments necessary for the fair presentation of results, consisting of normal recurring items, have been included in the unaudited condensed consolidated financial statements for the interim periods presented. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The principal areas of judgment relate to revenue and inventory reserves, allowance for doubtful accounts, impairment of long-lived and intangible assets, and the fair value of stock options and warrants. Revenue Recognition Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally, this occurs with the transfer of control of our products or services. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods or providing services which includes estimates of variable consideration that results from returns, rebates or test card replacements. The Company records allowances for returns or rebates and reports revenue net of such amounts which was $27 and $6 for the three months ended June 30, 2019 and 2018, respectively and $55 and $6 for the six months ended June 30, 2019 and 2018, respectively. Sales and other taxes we collect concurrent with revenue-producing activities are excluded from revenue. The Company’s payment terms are typically upon shipment or net 30. The Company sells its proprietary TearLab® Osmolality System and related test cards to external customers, who are primarily eye care professionals, for use in osmolality testing procedures. Revenue is primarily derived from the sale of disposable test cards. Products are generally shipped from a distribution and warehousing facility located in San Diego, California. The Company’s sales are currently direct to customers in the United States and to distributors in the rest of the world. The Company enters into contracts where revenue is derived either from agreements whereby the customer is provided the right to use the TearLab® Osmolarity System (reader equipment) at no separate cost to the customer in consideration for a minimum or implied purchase commitment of disposable test cards over the related contract term (referred to as either “Use Agreements”, “Masters Agreements” or “Flex Agreements”), or from agreements to sell the reader equipment and disposable test cards at their stand-alone selling price with no contractual future purchase commitment (referred to as “Purchase Agreements”). Use, Masters, and Flex Agreements Purchase commitments for Use Agreements and Flex Agreements are expressed in the agreement for a specified period of time (generally one to three years). The purchase commitment for Masters Agreements is implied for large physician practices with an expectation of purchasing certain levels of test cards. The Company recovers the cost of providing the reader equipment in the amount charged for disposable test cards. Two performance obligations exist under these contracts, related to the customers’ right to use the reader equipment and orders of test cards. As the customer has the ability and right to operate the reader equipment in a manner it determines as well as obtain the output from using the reader equipment, the revenue related to the reader equipment use performance obligation is recognized in accordance with ASC 842 – Leases, wherein revenue related to the reader equipment is recognized over the defined contract term. Revenue related to disposable test cards is recognized as the disposable test cards are shipped. Based on the nature of these contracts, which provide terms for the future purchase of test cards but do not contractually obligate the customer to do so, each purchase of test cards is treated as its own distinct contract with a performance obligation to provide the test cards ordered, memorialized by the customers’ purchase order/request. Revenue under such agreements is allocated between the lease of the reader equipment and the sale of the disposables based upon each component’s relative standalone selling price, which is estimated using the selling prices of the reader device and test cards under Purchase Agreements, discussed further below. When reader equipment is placed with a customer at no separate cost, the Company retains title to the equipment and it remains capitalized on the Company’s Consolidated Balance Sheet as equipment classified within fixed assets, net. The equipment is depreciated on a straight-line basis once shipped to a customer location over its estimated useful life and depreciation expense is included in cost of goods sold within the Condensed Consolidated Statements of Operations and Comprehensive Loss. Purchase Agreements Revenue recognition for Purchase Agreements is based on the individual performance obligations determined to exist in the contract. Since the reader equipment and the test cards are separate and distinct delivered items, the delivery of each are considered separate performance obligations. The reader equipment and test cards are separately identified under the Purchase Agreements and are sold at their standalone selling price. The Company recognizes revenue for each of the performance obligations only when it determines that all applicable recognition criteria have been met, which is usually upon shipment to the customer. Under Purchase Agreements, the customer is not contractually obligated to purchase additional test cards, and each subsequent order of test cards represents a separate and distinct contract with the performance obligation to provide the test cards ordered. Amounts billed to customers for shipping and handling of a sales transaction are included as revenue. The Company recognized revenue from shipping and handling of $36 and $38 for the three months ended June 30, 2019 and 2018, respectively. The Company recognized revenue from shipping and handling of $69 and $77 for the six months ended June 30, 2019 and 2018, respectively. The following table presents our revenues disaggregated by revenue source. Sales and usage-based taxes are excluded from revenues: Three months ended Six months ended June 30, June 30, 2019 2018 2019 2018 Product Sales $ 5,157 $ 5,679 $ 10,153 $ 11,454 Reader Equipment Rentals 694 734 1,381 1,405 $ 5,851 $ 6,413 $ 11,534 $ 12,859 Arrangements with Multiple Performance Obligations Our contracts with customers may include multiple performance obligations. For such arrangements, we allocate revenue to each performance obligation based on its relative standalone selling price. We generally determine standalone selling prices based on the separate prices charged to customers for the reader device and test cards under Purchase Agreements. Return Reserve Although the Company has a no return policy for its products, the Company has established a return reserve for product sales that contain an implicit right of return. The Company reserves for estimated returns or refunds by reducing revenue at the time of shipment based on historical experience. The reserve of $5 and $6 as of June 30, 2019 and December 31, 2018, respectively, has been recorded as a reduction of revenue and is included in accounts receivable. Practical Expedients and Exemptions We generally expense outside sales commissions when incurred because the amortization period would have been one year or less. These costs are recorded within sales and marketing expenses. We do not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed. Leases On January 1, 2019, the Company adopted the Financial Accounting Standards Board (‘FASB’) Accounting Standards Update (‘ASU’) 2016-02, Leases Targeted Improvements to ASC 842 Leases Recent accounting pronouncements In June 2018, the FASB issued Accounting Standards Update (“ASU”) No. 2018-07, “Compensation – Stock Compensation (Topic 718).” ASU 2018-07 simplifies the accounting for nonemployee share-based payment transactions. This ASU is effective for public entities for interim and annual reporting periods beginning after December 15, 2018. The Company adopted ASU 2018-07 effective January 1, 2019 with an immaterial impact to our financial statements.

Balance Sheet Details

Balance Sheet Details	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Balance Sheet Details	3. BALANCE SHEET DETAILS Accounts receivable June 30, 2019 December 31, 2018 Trade receivables $ 1,214 $ 1,324 Allowance for doubtful accounts (91 ) (138 ) $ 1,123 $ 1,186 Inventory Inventory is recorded at the lower of cost and net realizable value on a first-in, first-out basis and consists of finished goods. June 30, 2019 December 31, 2018 Finished goods $ 2,832 $ 1,987 Inventory reserves - - $ 2,832 $ 1,987 The Company evaluates inventory for estimated excess quantities and obsolescence, based on expected future sales levels and projections of future demand, and establishes inventory reserves for obsolete and excess inventories. In addition, the Company assesses the impact of changing technology and market conditions. The Company has entered into a long-term purchase commitment to buy the test cards from MiniFAB (Note 8). As part of its analysis of excess or obsolete inventories, the Company considers future annual minimum purchases, estimated future usage and the expiry dating of the cards to determine if any inventory reserve is needed. Prepaid expenses and other current assets June 30, 2019 December 31, 2018 Prepaid trade shows $ 20 $ 18 Prepaid insurance 110 322 Manufacturing deposits 111 111 Subscriptions 91 140 Other fees and services 22 98 Other current assets 2 1 $ 356 $ 690 Fixed assets June 30, 2019 December 31, 2018 Capitalized TearLab equipment $ 6,643 $ 6,922 Manufacturing equipment 317 317 Leasehold improvements 13 13 Computer equipment and software 306 846 Furniture and office equipment 368 368 Medical equipment 1,430 1,366 $ 9,077 $ 9,832 Less accumulated depreciation (7,451 ) (7,808 ) $ 1,626 $ 2,024 Depreciation expense was $191 and $326 during the three months ended June 30, 2019 and 2018, respectively. Depreciation expense was $412 and $679 during the six months ended June 30, 2019 and 2018, respectively. Accrued liabilities June 30, 2019 December 31, 2018 Due to professionals $ 17 $ 17 Due to employees and directors 945 1,289 Sales and use tax liabilities 262 257 Royalty liability 278 290 Warranty 45 74 Other 537 436 $ 2,084 $ 2,363

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	4. INTANGIBLE ASSETS The Company’s intangible assets consist of the value of TearLab® Technology acquired in the acquisition of TearLab Research, Inc., a wholly-owned subsidiary of the Company and a prescriber list. The TearLab Technology, which consists of a disposable lab card and card reader, supported by an array of patents and patent applications that are either held or in-licensed by the Company. Amortization expense for the three months ended June 30, 2019 and 2018 was $0.1 and $3, respectively. Amortization expense for the six months ended June 30, 2019 and 2018 was $0.2 and $6, respectively. Intangible assets subject to amortization consist of the following: Remaining Useful Life Gross Value at Accumulated Net Book Value at (Years) June 30, 2019 Amortization June 30, 2019 TearLab® technology 0 $ 12,172 $ (12,172 ) $ - Patents and trademarks 1 271 (269 ) 2 Prescriber list 0 90 (90 ) - Total $ 12,533 $ (12,531 ) $ 2 Gross Value at Accumulated Net Book Value at December 31, 2018 Amortization December 31, 2018 TearLab® technology $ 12,172 $ (12,172 ) $ - Patents and trademarks 271 (269 ) 2 Prescriber list 90 (90 ) - Total $ 12,533 $ (12,531 ) $ 2 The estimated amortization expense for the intangible assets for the remainder of 2019 and thereafter is as follows: Amortization of intangible assets Remainder of 2019 $ 1 Thereafter 1 $ 2

Term Loan

Term Loan	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Term Loan	5. TERM LOAN On March 4, 2015, the Company executed a term loan agreement (the “Term Loan Agreement”) with CRG LP and certain of its affiliate funds (“CRG”) as lenders providing the Company with access of up to $35,000 under the arrangement. The Company received $15,000 in gross proceeds under the arrangement on March 4, 2015, and an additional $10,000 on October 6, 2015. The Term Loan Agreement matures on December 31, 2020 and bears interest at 13% per annum, with quarterly payments of interest only for the first four years. While interest on the loan is accrued at 13% per annum, the Company may elect to make interest-only payments at 8.5% per annum. The unpaid interest of 4.5% is added to the principal of the loan and is subject to additional accrued interest (“PIK interest”). The accrued interest can be deferred and paid together with the principal in the fifth and sixth years. As part of Amendment No. 2 to the Term Loan Agreement, and funding of the second tranche, CRG received 35,000 warrants dated as of October 6, 2015 to purchase common shares of the Company at a price of $50.00 per share (the “2015 CRG Warrants”). The 2015 CRG Warrants have a five-year life and are classified as equity on the Consolidated Balance Sheets as of June 30, 2019 and 2018. The 2015 CRG Warrants were valued at their issuance date using the Black-Scholes Merton model. The related reduction of the long-term debt will be amortized over the life of the debt. On April 7, 2016, the Company entered into Amendment No. 4 to the Term Loan Agreement and the company issued CRG additional warrants to purchase 35,000 common shares of the Company’s stock at $15.00 per share (the “2016 CRG Warrants” and together with the 2015 CRG Warrants, the “CRG Warrants”), which expire 5 years after issuance. On October 12, 2017, the Company entered into Amendment No. 5 to the Term Loan Agreement. This amendment reduced the exercise price of all of the CRG Warrants from $15.00 per share to $1.50 per share and provided broad anti-dilution protection such that the CRG Warrants maintained the same 1.22% ownership following any capital raises the Company completed through March 31, 2018. On April 4, 2018 with an effective date of March 31, 2018, the Company entered into Amendment No. 6 to the Term Loan Agreement. Pursuant to the terms of this amendment, the cash interest payments due in 2018 were deferred and added to the principal balance under the Loan Agreement at the end of each quarter. This amendment also provided for an additional facility fee equal to 3% of the sum of the aggregate amount of the principal drawn under the Term Loan Agreement and any PIK loans issued, so that the total facility fee shall be 9.5%, applicable to the entire balance (the “Facility Fee”). The Facility Fee is being accrued to interest expense using the effective interest method. In addition, this amendment reduced the minimum liquidity covenant to $3 million. Concurrent with the reduction of the liquidity covenant the Company agreed to repay CRG $1.0 million of principal on the Term Loan Agreement in April 2018. Lastly, this amendment reduced the strike price of the existing CRG Warrants to $0.44 per share (see Note 6). The Amendment was accounted for as a modification in accordance with U.S. GAAP. On November 12, 2018 the Company entered into Amendment No. 7 to the Term Loan Agreement. Pursuant to the terms of the agreement, the Amendment extended the “Interest-Only Period” under the Term Loan Agreement from the sixteenth (16 th th TM The loan is collateralized by all assets of the Company. Additionally, the terms of the Term Loan Agreement contain various affirmative and negative covenants agreed to by the Company. Among them, the Company must attain minimum certain annual revenue and minimum cash threshold levels. The minimum revenue is $38,000 for 2019 and $45,000 for 2020. If the Company does not have annual revenue greater or equal to the annual revenue covenant in a calendar year, the Company will have the right within 90 days of the end of the respective calendar year to raise subordinated debt or equity (the “CRG Equity Cure”) equal to twice the difference between the annual revenue and the revenue covenant, with the total proceeds from this financing to be used to reduce the principal of the Term Loan Agreement. In the event of a default, the Company may be required to repay any outstanding amounts earlier than anticipated, and CRG may foreclose on their security interest in the Company’s assets. At June 30, 2019, the Company was in compliance with all of the covenants. The Company incurred financing and legal fees associated with the debt of $606, which were recorded as a direct discount to the debt and are being amortized using the effective interest method. The Company presents the debt issuance costs related to the recognized debt liability on the Consolidated Balance Sheet as a reduction of the liability. The Term Loan Agreement provided for prepayment fees of 5% of the outstanding balance of the loan if the loan was repaid prior to March 31, 2016. The prepayment fee is reduced 1% per year for each subsequent year until maturity. The following is a summary of the Term Loan Agreement as of June 30, 2019 and related maturities of outstanding principal: Principal balance outstanding $ 24,000 PIK interest 8,971 Facility fee 2,033 less discount on term loan: deferred financing fees, net (111 ) detachable warrants, net (129 ) $ 34,764 Less: current portion of Term loan (16,486 ) Total Term Loan $ 18,278 Principal due for each of the next two years: 2019 $ - 2020 35,004 Total principal due 35,004 Less: discount on term loan (240 ) Total term loan $ 34,764

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Stockholders' Equity	6. STOCKHOLDERS’ EQUITY (a) Authorized share capital On October 12, 2017, the stockholders of the Company approved an amendment to the Company’s Amended and Restated Certificate of Incorporation to increase the number of authorized shares of common stock from 9,500,000 to 40,000,000. Each share of common stock has a par value of $0.001 per share. The total number of authorized shares of preferred stock of the Company is 10,000,000. Each share of preferred stock has a par value of $0.001 per share. (b) Common and preferred shares On December 8, 2017, the Company issued 2,013,636 shares of common stock, 2,114 shares of Series A Convertible Preferred Stock (“Preferred Stock”), Series A warrants to purchase 6,818,181 shares of common Stock (“Series A Warrants”) and Series B warrants to purchase 6,818,181 shares of common stock (“Series B Warrants”) for gross proceeds of $3,000, less issuance costs of $596. Additionally, the Company granted the placement agent compensation warrants to purchase 477,273 shares of common stock. The Preferred Stock is convertible, subject to certain limitations, into an aggregate of 4,804,545 shares of common stock, contains no voting rights, participates in any common stock dividends and is treated as if converted upon any ordinary liquidation event. As of June 30, 2019, 1,954 shares of Series A Preferred Stock have been converted into 4,440,909 shares of common stock. (c) Stock Incentive Plan On June 23, 2017, the Company’s stockholders approved an amendment to the 2002 Stock Incentive Plan (the “Stock Incentive Plan”), to increase the total number of shares reserved for issuance to 1,070,000 from 720,000. Stock Incentive Plan shares are available for grant to employees, directors and consultants. Shares granted under the Stock Incentive Plan may be either incentive stock options or non-statutory stock options. Under the terms of the Stock Incentive Plan, the exercise price per share for an incentive stock option shall not be less than the fair market value of a share of stock on the effective date of grant and the exercise price per share for non-statutory stock options shall not be less than 85% of the fair market value of a share of stock on the date of grant. No option granted to a holder of more than 10% of the Company’s common stock shall have an exercise price per share less than 110% of the fair market value of a share of stock on the effective date of grant. Options granted are typically service-based options. Generally, options expire 10 years after the date of grant. No incentive stock options granted to a 10% owner optionee shall be exercisable after the expiration of five years after the effective date of grant of such option, no option has been granted to a prospective employee, prospective consultant or prospective director prior to the date on which such person commences service, and with the exception of an option granted to an officer, director or consultant, no incentive option shall become exercisable at a rate less than 20% per annum over a period of five years from the effective date of grant of such option unless otherwise approved by the Board. Share-based payment transactions with employees are recognized in the condensed consolidated financial statements based on their fair value and recognized as compensation expense over the vesting period. The amount of expense recognized during the period is affected by subjective assumptions, including: estimates of the Company’s future volatility, the expected term for its stock options, option exercise behavior, the number of options expected to ultimately vest, and the timing of vesting for the Company’s share-based awards. The following table sets forth the total stock-based compensation expense resulting from stock options and the employee stock purchase plan included in the Company’s condensed consolidated statements of operations and comprehensive loss (in thousands): Three months ended Six months ended June 30, June 30, 2019 2018 2019 2018 Sales and marketing $ (5 ) $ 20 $ 3 $ 38 Clinical, regulatory and research and development 4 8 8 16 General and administrative 20 44 39 26 Stock-based compensation expense before income taxes $ 19 $ 72 $ 50 $ 80 (d) Employee Stock Purchase Plan In July 2014, the Company’s Board of Directors adopted the 2014 Employee Stock Purchase Plan (the “ESPP”) which was approved by the Company’s stockholders in June 2014 at the Company’s Annual Meeting of Stockholders. A total of 28,601 shares of the Company’s common stock were reserved for issuance under the plan, which permits eligible employees to purchase common stock at a discount through payroll deductions. In 2018 the Company’s Board of Directors terminated the ESPP. (e) Warrants On October 8, 2015, as part of Amendment No. 2 to the Term Loan Agreement and funding of the $10,000 tranche, CRG received warrants to purchase 35,000 common shares in the Company at a price of $50.00 per share (the “2015 CRG Warrants”). The 2015 CRG Warrants are exercisable any time prior to October 8, 2020. The 2015 CRG Warrants are classified as equity on the Condensed Consolidated Balance Sheets as of June 30, 2019 and December 31, 2018. The 2015 CRG Warrants were valued at $290 upon issuance using the Black-Scholes Merton model assuming volatility of 73%, an expected life of 5.0 years, a risk-free interest rate of 1.71%, and 0% dividend yield. No CRG Warrants were exercised during the six months ended June 30, 2019 or 2018. On April 7, 2016, as part of Amendment No. 4 to the Term Loan Agreement, the exercise price of the 2015 CRG Warrants was changed to allow the holder to purchase 35,000 common shares in the Company at a price of $15.00 per share and CRG was issued an additional 35,000 warrants to purchase common shares at an exercise price of $15.00 (the “2016 CRG Warrants” and, together with the 2015 CRG Warrants, the “CRG Warrants”). The modification to the terms of the 2015 CRG Warrants resulted in a change in fair value of $54 which was included as interest expense. The change in fair value was calculated using the Black-Scholes Merton model with both exercise prices, assuming volatility of 76%, an expected life of 4.5 years, a risk-free interest rate of 1.06%, and 0% dividend yield. The 2016 CRG Warrants were valued at $106 upon issuance using the Black-Scholes Merton model assuming volatility of 76%, an expected life of 5.0 years, a risk-free interest rate of 1.30% and 0% dividend yield. On May 9, 2016, the Company issued Series A Warrants to purchase 1,253,500 shares of common stock for $11.25 per common share attached to shares of common and Series A Convertible Preferred Stock issued on the same date. The Series A Warrants can be exercised after May 9, 2017 (the “Initial Exercise Date”) and expire 5 years after the Initial Exercise Date. Fair value of the Series A Warrants, for purposes of allocating the net proceeds of the equity offering, was determined using the Black-Scholes Merton model assuming volatility of 76%, an expected life of 6.0 years, a risk-free interest rate of 1.30%, and 0% dividend yield. On October 12, 2017, as part of Amendment No. 5 to the Term Loan Agreement, the exercise price of the CRG Warrants was changed to allow the holder to purchase common shares in the Company at a price of $1.50 per share as well as provide broad anti-dilution protection such that the CRG Warrants shall maintain the same 1.22% ownership following any capital raises the Company completed through March 31, 2018. The modification to the terms of the CRG Warrants resulted in a change in fair value of $44 which was included as interest expense. The 2015 CRG Warrants change in fair value was calculated using the Black-Scholes Merton model with both exercise prices, assuming volatility of 94%, an expected life of 2.99 years, a risk-free interest rate of 1.70% and 0% dividend yield. The 2016 CRG Warrants change in fair value was calculated using the Black-Scholes Merton model with both exercise prices, assuming volatility of 90%, an expected life of 3.48 years, a risk-free interest rate of 1.80% and 0% dividend yield. On December 8, 2017, the Company issued Series A Warrants to purchase 6,818,181 shares of common stock for $0.44 per share and Series B Warrants to purchase 6,818,181 shares of common stock for $0.44 per share in conjunction with shares of common stock and Series A Convertible Preferred stock issued on that same date. The Series A Warrants were exercisable immediately and expire 5 years after the issuance date. Fair Value of the Series A Warrants, for purposes of allocating the net proceeds of the equity offering, was determined using the Black-Scholes Merton model assuming volatility of 88%, an expected life of 5 years, a risk free interest rate of 2.14% and a 0% dividend yield and are classified as equity on the Condensed Consolidated Balance Sheets as of June 30, 2019 and December 31, 2018. The Series B Warrants were exercisable immediately and expired 6 months after the issuance date. Fair value of the Series B Warrants for purposes of allocating the net proceeds of the equity offering, was determined using the Black-Scholes Merton model assuming a volatility of 158.6%, an expected life of 6 months, a risk free rate of 1.45% and a 0% dividend yield and are classified as equity on the Condensed Consolidated Balance Sheets as of June 30, 2019 and December 31, 2018. All Series B Warrants expired on June 7, 2018 with no warrants exercised. In addition, we granted the placement agent compensation warrants to purchase 477,273 shares of common stock at $0.55 per share. The compensation warrants are in the same form as Series A Warrants, excluding the exercise price, and will terminate on the five-year anniversary date. The placement agent warrants are classified as equity on the Condensed Consolidated Balance Sheets as of June 30, 2019 and December 31, 2018. In connection with the December 2017 offering the Company issued CRG warrants to purchase 83,240 shares of common stock at an exercise price of $1.50 (“2017 CRG Warrants”) as a result of triggering the anti-dilution clause of the debt amendment (see Note 5). The anti-dilution clause is considered down-round protection, however the Company early adopted ASU 2017-11 and therefore the down-round feature is excluded from the consideration of whether the warrants are indexed to the Company’s own stock and therefore the warrants are not required to be liabilities under the guidance. The 2017 CRG Warrants are classified as equity on the Condensed Consolidated Balance Sheets as of June 30, 2019 and December 31, 2018 and were valued at $30 upon issuance using the Black-Scholes Merton model assuming volatility of 88%, an expected life of 5 years, a risk-free interest rate of 2.14% and 0% dividend yield. On April 4, 2018, in connection with Amendment No. 6 to the Term Loan Agreement, the strike price of all existing CRG warrants was reduced to $0.44 per share (see Note 5). The modification to the terms of the CRG Warrants and the 2017 CRG Warrants resulted in a change in fair value of $10 which was included as interest expense.

Net Income (Loss) Per Share

Net Income (Loss) Per Share	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	7. NET INCOME LOSS) PER SHARE Basic earnings per share (“EPS”) excludes dilutive securities and is computed by dividing net loss available to common stockholders by the weighted average number of shares of common stock outstanding for the year. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted and the resulting additional shares are dilutive because their inclusion decreases the amount of EPS. The following securities were not included in the calculation of diluted earnings per share because their effects were anti-dilutive: (in thousands of shares) As of June 30, 2019 2018 Stock options 879 599 Warrants 8,702 8,702 Convertible preferred shares - 1 Total 9,581 9,302

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. COMMITMENTS AND CONTINGENCIES Leases Operating lease right-of-use (“ROU”) assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, we use an incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. The Company has commitments relating to operating leases recognized on a straight-line basis over the term of the lease for rental of two office spaces and various equipment from unrelated parties. Our California office lease was signed May 1, 2018, with a commencement date of July 1, 2018, expires on November 30, 2023 and has an option for a 5-year extension and escalating payments. On December 21, 2018 the Company entered into a fourth amendment to our Texas office lease to extend the term of the lease until December 31, 2019. In addition, the Company has vehicle leases expiring at various times through January 2021, and an equipment lease expiring in December 2021. The adoption of ASC Topic 842 resulted in the Company recognizing right of use assets of $738 and a lease liability of $739, with the difference due the write-off of prior recorded deferred rent. The components of lease costs were as follows: Three months ended Six months ended June 30, 2019 June 30, 2019 Operating lease costs $ 87 $ 175 Short-term lease costs - - Variable lease costs - - $ 87 $ 175 Future minimum lease payments under non-cancellable leases as of June 30, 2019 were as follows: 2019 $ 151 2020 202 2021 184 2022 164 2023 169 Total lease payments 870 Less: present value discount (195 ) Present value of lease liabilities $ 675 Weighted average remaining lease term 3.8 Weighted average discount rate 13 % Commitments On May 1, 2018 with an effective date of July 1, 2017 the Company entered into a Restated License Agreement (the “Agreement”) to its exclusive license agreement for the commercial development of the invention disclosed in UCSD Disclosure Docket No. SD2002-180 and titled “Volume Independent Tear Film Osmometer” (UCSD License Agreement #2003-03-0433), dated as of March 12, 2003, as amended by Amendment 1, dated as of June 9, 2003, Amendment 2, dated as of September 5, 2005, Amendment 3, dated as of July 7, 2006, Amendment 4, dated as of October 9, 2006, and Amendment 5, dated as of July 9, 2007, by and among the Company and The Regents of the University of California (collectively the “Existing License”) to amend certain terms related to royalties under the Agreement and treatment upon a change of control transaction. The Company is required to make royalty payments of anywhere from 3% to 4.25% based on quarterly net sales. Additionally, the Company is required to pay a royalty of 20% of any sublicense fees it receives. Should a change of control transaction occur during the term of the agreement the royalty rates would range anywhere from 3.5% to 4.75% based on quarterly net sales and the Company would have to make a milestone payment of $0.5 million. In addition, if the Company had not commenced commercial sales of the TearLab Discovery TM TM Effective October 1, 2006 the Company entered into a second patent license and royalty agreement with the University of California San Diego to obtain an exclusive license to make, use, sell, offer for sale, and import TearLab technology in development. Starting in 2009, the Company was required to make minimum royalty payments of $35 or 5.5% of gross sales per year, whichever is higher. However, if this new technology is combined with existing technology, the maximum royalty payable on the sale of the combined products would be 5.5% of gross sales per year. As the new technology is currently in development, there is no revenue and the minimum royalty payment of $35 is applicable. Future minimum royalty payments under this agreement as of June 30, 2019 are as follows: 2020 35 2021 35 2022 35 2023 35 2024 35 Thereafter 210 Total $ 385 On March 7, 2016, the Company, through its subsidiary, TearLab Research, Inc., entered into a supply and development agreement (“Supply Agreement”) with MiniFAB (Aust) Pty Ltd (“MiniFAB”). The agreement is an exclusive supply agreement through June 2021, for the purchase and delivery of individual osmolarity test cards with the freight costs borne by MiniFab. The Company has the benefit of a lower purchase price and certain savings from freight costs will remain in place throughout the agreement. The Supply Agreement requires, in any given 6 calendar months, the Company must place aggregate purchase orders equal to at least 50% of the orders forecasted for that 6-month period at its onset. The Supply Agreement can be extended by either party for a term of five years with the option for the Company to buyout the exclusive supply provision during any extended term. This Supply Agreement replaces the August 2011 agreement between MiniFAB and the Company. On August 9, 2018 the Company entered into an addendum to the 2016 Manufacturing and Supply and Development Agreement with MiniFab. The amendment fixes the price of the osmolarity test cards at their current price until the earlier of: the average monthly order volume of osmolarity cards on a rolling six month average falls below 20,000 cards; or the aggregate product volume in the calendar year commencing 12 months after the launch of the Discovery TM TM On August 9, 2018, the Company entered into a manufacturing, supply and development agreement (the “MiniFAB Agreement”) with MiniFAB. Pursuant to the terms of the MiniFAB Agreement, MiniFAB will manufacture and supply test cards for the Company’s next generation platform, the TearLab Discovery™ System. The MiniFAB Agreement is exclusive through the first term of 10 years and automatically renews for an additional term of 5 years unless either party cancels. TearLab will pay for 65% of the capital expenditures under the MiniFAB Agreement (“capex”) as incurred and MiniFAB will pay for the remaining 35% of capex, which will be recoverable from TearLab through an amortized cost component in the price for the product charged to TearLab once the monthly card volumes reach 200,000 per month. The capex amounts are limited to an aggregate of $1.0 million AUD for the initial development and production phase (“Phase 1”) and anticipated to be in the vicinity of $3.0 million AUD for further investment of production capacity (“Phase 2”). In addition, TearLab will be responsible for the payment or reimbursement of all non-recurrent expenditure and tooling, limited to $1.2 million AUD for Phase 1 and estimated at $2.0 million AUD for Phase 2. In December 2018, the Company made an initial capex investment of $317 for a machine that was placed into fixed assets and is being amortized over a 15-year period. The Company has a corresponding $119 of long-term third-party payable for capex to be amortized through the card cost component for the six months ended June 30, 2019. In the normal course of business, the Company enters into purchase obligations for future goods and services needed for the operations of the business. Such commitments are not in excess of expected requirements and are not reasonably likely to result in performance penalties or payments that would have a material adverse effect on the Company’s liquidity. Contingencies We are not currently a party to any litigation, nor are we aware of any pending or threatened litigation against us, that we believe would materially affect our business, operating results, financial condition or cash flows. Our industry is characterized by frequent claims and litigation including securities litigation, claims regarding patent and other intellectual property rights and claims for product liability. As a result, in the future, we may be involved in various legal proceedings from time to time. We initiated a patent infringement lawsuit against i-Med Pharma, Inc. in February 2016 alleging infringement of our Canadian patent. In February 2018, the Federal Court of Canada issued a ruling in favor of i-Med Pharma, Inc. which invalidated specific claims in our Canadian patent which were alleged to be infringed. We are appealed this ruling to the Canadian Federal Appellate Court. As part of the ruling, the Federal Court ruling awarded costs to i-Med Pharma, Inc., for $0.5 million. The final $0.2 million was paid in April 2018. In June 2019 the Canadian Federal Appellate Court dismissed the appeal

Related Party

Related Party	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Related Party	9. RELATED PARTY The Company has an agreement with its Chief Scientific Officer whereas if the Company enters into an agreement with UCSD to reduce the overall royalty rate the Company shall pay to its Chief Scientific Officer a royalty on net sales equal to one and a half percent of the percent change in the UCSD royalty rate. The restated UCSD patent license and royalty agreement (see Note 8) resulted in a royalty due at a rate of 0.68%. Related party royalty expense was $77 and $178 as of June 30, 2019 and 2018, respectively. The Company had $77 and $40 in accrued royalties at June 30, 2019 and December 31, 2018, respectively for the related party.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The principal areas of judgment relate to revenue and inventory reserves, allowance for doubtful accounts, impairment of long-lived and intangible assets, and the fair value of stock options and warrants.
Revenue Recognition	Revenue Recognition Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally, this occurs with the transfer of control of our products or services. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods or providing services which includes estimates of variable consideration that results from returns, rebates or test card replacements. The Company records allowances for returns or rebates and reports revenue net of such amounts which was $27 and $6 for the three months ended June 30, 2019 and 2018, respectively and $55 and $6 for the six months ended June 30, 2019 and 2018, respectively. Sales and other taxes we collect concurrent with revenue-producing activities are excluded from revenue. The Company’s payment terms are typically upon shipment or net 30. The Company sells its proprietary TearLab® Osmolality System and related test cards to external customers, who are primarily eye care professionals, for use in osmolality testing procedures. Revenue is primarily derived from the sale of disposable test cards. Products are generally shipped from a distribution and warehousing facility located in San Diego, California. The Company’s sales are currently direct to customers in the United States and to distributors in the rest of the world. The Company enters into contracts where revenue is derived either from agreements whereby the customer is provided the right to use the TearLab® Osmolarity System (reader equipment) at no separate cost to the customer in consideration for a minimum or implied purchase commitment of disposable test cards over the related contract term (referred to as either “Use Agreements”, “Masters Agreements” or “Flex Agreements”), or from agreements to sell the reader equipment and disposable test cards at their stand-alone selling price with no contractual future purchase commitment (referred to as “Purchase Agreements”).
Use, Masters, and Flex Agreements	Use, Masters, and Flex Agreements Purchase commitments for Use Agreements and Flex Agreements are expressed in the agreement for a specified period of time (generally one to three years). The purchase commitment for Masters Agreements is implied for large physician practices with an expectation of purchasing certain levels of test cards. The Company recovers the cost of providing the reader equipment in the amount charged for disposable test cards. Two performance obligations exist under these contracts, related to the customers’ right to use the reader equipment and orders of test cards. As the customer has the ability and right to operate the reader equipment in a manner it determines as well as obtain the output from using the reader equipment, the revenue related to the reader equipment use performance obligation is recognized in accordance with ASC 842 – Leases, wherein revenue related to the reader equipment is recognized over the defined contract term. Revenue related to disposable test cards is recognized as the disposable test cards are shipped. Based on the nature of these contracts, which provide terms for the future purchase of test cards but do not contractually obligate the customer to do so, each purchase of test cards is treated as its own distinct contract with a performance obligation to provide the test cards ordered, memorialized by the customers’ purchase order/request. Revenue under such agreements is allocated between the lease of the reader equipment and the sale of the disposables based upon each component’s relative standalone selling price, which is estimated using the selling prices of the reader device and test cards under Purchase Agreements, discussed further below. When reader equipment is placed with a customer at no separate cost, the Company retains title to the equipment and it remains capitalized on the Company’s Consolidated Balance Sheet as equipment classified within fixed assets, net. The equipment is depreciated on a straight-line basis once shipped to a customer location over its estimated useful life and depreciation expense is included in cost of goods sold within the Condensed Consolidated Statements of Operations and Comprehensive Loss.
Purchase Agreements	Purchase Agreements Revenue recognition for Purchase Agreements is based on the individual performance obligations determined to exist in the contract. Since the reader equipment and the test cards are separate and distinct delivered items, the delivery of each are considered separate performance obligations. The reader equipment and test cards are separately identified under the Purchase Agreements and are sold at their standalone selling price. The Company recognizes revenue for each of the performance obligations only when it determines that all applicable recognition criteria have been met, which is usually upon shipment to the customer. Under Purchase Agreements, the customer is not contractually obligated to purchase additional test cards, and each subsequent order of test cards represents a separate and distinct contract with the performance obligation to provide the test cards ordered. Amounts billed to customers for shipping and handling of a sales transaction are included as revenue. The Company recognized revenue from shipping and handling of $36 and $38 for the three months ended June 30, 2019 and 2018, respectively. The Company recognized revenue from shipping and handling of $69 and $77 for the six months ended June 30, 2019 and 2018, respectively. The following table presents our revenues disaggregated by revenue source. Sales and usage-based taxes are excluded from revenues: Three months ended Six months ended June 30, June 30, 2019 2018 2019 2018 Product Sales $ 5,157 $ 5,679 $ 10,153 $ 11,454 Reader Equipment Rentals 694 734 1,381 1,405 $ 5,851 $ 6,413 $ 11,534 $ 12,859
Arrangements with Multiple Performance Obligations	Arrangements with Multiple Performance Obligations Our contracts with customers may include multiple performance obligations. For such arrangements, we allocate revenue to each performance obligation based on its relative standalone selling price. We generally determine standalone selling prices based on the separate prices charged to customers for the reader device and test cards under Purchase Agreements.
Return Reserve	Return Reserve Although the Company has a no return policy for its products, the Company has established a return reserve for product sales that contain an implicit right of return. The Company reserves for estimated returns or refunds by reducing revenue at the time of shipment based on historical experience. The reserve of $5 and $6 as of June 30, 2019 and December 31, 2018, respectively, has been recorded as a reduction of revenue and is included in accounts receivable.
Practical Expedients and Exemptions	Practical Expedients and Exemptions We generally expense outside sales commissions when incurred because the amortization period would have been one year or less. These costs are recorded within sales and marketing expenses. We do not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed.
Leases	Leases On January 1, 2019, the Company adopted the Financial Accounting Standards Board (‘FASB’) Accounting Standards Update (‘ASU’) 2016-02, Leases Targeted Improvements to ASC 842 Leases
Recent Accounting Pronouncements	Recent accounting pronouncements In June 2018, the FASB issued Accounting Standards Update (“ASU”) No. 2018-07, “Compensation – Stock Compensation (Topic 718).” ASU 2018-07 simplifies the accounting for nonemployee share-based payment transactions. This ASU is effective for public entities for interim and annual reporting periods beginning after December 15, 2018. The Company adopted ASU 2018-07 effective January 1, 2019 with an immaterial impact to our financial statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Schedule of Disaggregated Revenues	The following table presents our revenues disaggregated by revenue source. Sales and usage-based taxes are excluded from revenues: Three months ended Six months ended June 30, June 30, 2019 2018 2019 2018 Product Sales $ 5,157 $ 5,679 $ 10,153 $ 11,454 Reader Equipment Rentals 694 734 1,381 1,405 $ 5,851 $ 6,413 $ 11,534 $ 12,859

Balance Sheet Details (Tables)

Balance Sheet Details (Tables)	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Accounts Receivable	Accounts receivable June 30, 2019 December 31, 2018 Trade receivables $ 1,214 $ 1,324 Allowance for doubtful accounts (91 ) (138 ) $ 1,123 $ 1,186
Schedule of Inventory	Inventory June 30, 2019 December 31, 2018 Finished goods $ 2,832 $ 1,987 Inventory reserves - - $ 2,832 $ 1,987
Summary of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets June 30, 2019 December 31, 2018 Prepaid trade shows $ 20 $ 18 Prepaid insurance 110 322 Manufacturing deposits 111 111 Subscriptions 91 140 Other fees and services 22 98 Other current assets 2 1 $ 356 $ 690
Schedule of Fixed Assets	Fixed assets June 30, 2019 December 31, 2018 Capitalized TearLab equipment $ 6,643 $ 6,922 Manufacturing equipment 317 317 Leasehold improvements 13 13 Computer equipment and software 306 846 Furniture and office equipment 368 368 Medical equipment 1,430 1,366 $ 9,077 $ 9,832 Less accumulated depreciation (7,451 ) (7,808 ) $ 1,626 $ 2,024
Schedule of Accrued Liabilities	Accrued liabilities June 30, 2019 December 31, 2018 Due to professionals $ 17 $ 17 Due to employees and directors 945 1,289 Sales and use tax liabilities 262 257 Royalty liability 278 290 Warranty 45 74 Other 537 436 $ 2,084 $ 2,363

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Amortization of Intangible Assets	Intangible assets subject to amortization consist of the following: Remaining Useful Life Gross Value at Accumulated Net Book Value at (Years) June 30, 2019 Amortization June 30, 2019 TearLab® technology 0 $ 12,172 $ (12,172 ) $ - Patents and trademarks 1 271 (269 ) 2 Prescriber list 0 90 (90 ) - Total $ 12,533 $ (12,531 ) $ 2 Gross Value at Accumulated Net Book Value at December 31, 2018 Amortization December 31, 2018 TearLab® technology $ 12,172 $ (12,172 ) $ - Patents and trademarks 271 (269 ) 2 Prescriber list 90 (90 ) - Total $ 12,533 $ (12,531 ) $ 2
Schedule of Estimated Amortization Expense of Intangible Assets	The estimated amortization expense for the intangible assets for the remainder of 2019 and thereafter is as follows: Amortization of intangible assets Remainder of 2019 $ 1 Thereafter 1 $ 2

Term Loan (Tables)

Term Loan (Tables)	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Schedule of Term Loan	The following is a summary of the Term Loan Agreement as of June 30, 2019 and related maturities of outstanding principal: Principal balance outstanding $ 24,000 PIK interest 8,971 Facility fee 2,033 less discount on term loan: deferred financing fees, net (111 ) detachable warrants, net (129 ) $ 34,764 Less: current portion of Term loan (16,486 ) Total Term Loan $ 18,278
Schedule of Maturities of Outstanding Principal of Term Loan	Principal due for each of the next two years: 2019 $ - 2020 35,004 Total principal due 35,004 Less: discount on term loan (240 ) Total term loan $ 34,764

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Schedule of Stock-Based Compensation Expense	The following table sets forth the total stock-based compensation expense resulting from stock options and the employee stock purchase plan included in the Company’s condensed consolidated statements of operations and comprehensive loss (in thousands): Three months ended Six months ended June 30, June 30, 2019 2018 2019 2018 Sales and marketing $ (5 ) $ 20 $ 3 $ 38 Clinical, regulatory and research and development 4 8 8 16 General and administrative 20 44 39 26 Stock-based compensation expense before income taxes $ 19 $ 72 $ 50 $ 80

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following securities were not included in the calculation of diluted earnings per share because their effects were anti-dilutive: (in thousands of shares) As of June 30, 2019 2018 Stock options 879 599 Warrants 8,702 8,702 Convertible preferred shares - 1 Total 9,581 9,302

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Components of Lease Costs	The components of lease costs were as follows: Three months ended Six months ended June 30, 2019 June 30, 2019 Operating lease costs $ 87 $ 175 Short-term lease costs - - Variable lease costs - - $ 87 $ 175
Schedule of Future Minimum Lease Payments Under Non-cancellable Leases	Future minimum lease payments under non-cancellable leases as of June 30, 2019 were as follows: 2019 $ 151 2020 202 2021 184 2022 164 2023 169 Total lease payments 870 Less: present value discount (195 ) Present value of lease liabilities $ 675 Weighted average remaining lease term 3.8 Weighted average discount rate 13 %
Schedule of Future Minimum Royalty Payments	Future minimum royalty payments under this agreement as of June 30, 2019 are as follows: 2020 35 2021 35 2022 35 2023 35 2024 35 Thereafter 210 Total $ 385

Basis of Presentation (Details

Basis of Presentation (Details Narrative) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income (loss)	$ 1,174	$ 1,339	$ 661	$ 883	$ 2,513	$ 1,544

Significant Accounting Polici_4

Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Allowances for returns or rebates and reports revenue net	$ 27	$ 6	$ 55	$ 6
Revenue recognized	5,851	6,413	11,534	12,859
Reserve of product sales	5		5		$ 6
Shipping and Handling [Member]
Revenue recognized	$ 36	$ 38	$ 69	$ 77

Significant Accounting Polici_5

Significant Accounting Policies - Schedule of Disaggregated Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Total revenue	$ 5,851	$ 6,413	$ 11,534	$ 12,859
Product Sales [Member]
Total revenue	5,157	5,679	10,153	11,454
Reader Equipment Rentals [Member]
Total revenue	$ 694	$ 734	$ 1,381	$ 1,405

Balance Sheet Details (Details

Balance Sheet Details (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Depreciation expense	$ 191	$ 326	$ 412	$ 679

Balance Sheet Details - Schedul

Balance Sheet Details - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Trade receivables	$ 1,214	$ 1,324
Allowance for doubtful accounts	(91)	(138)
Accounts receivable net	$ 1,123	$ 1,186

Balance Sheet Details - Sched_2

Balance Sheet Details - Schedule of Inventory (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Finished goods	$ 2,832	$ 1,987
Inventory reserves
Inventory net	$ 2,832	$ 1,987

Balance Sheet Details - Summary

Balance Sheet Details - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Prepaid trade shows	$ 20	$ 18
Prepaid insurance	110	322
Manufacturing deposits	111	111
Subscriptions	91	140
Other fees and services	22	98
Other current assets	2	1
Prepaid expense and other current assets	$ 356	$ 690

Balance Sheet Details - Sched_3

Balance Sheet Details - Schedule of Fixed Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Property plant and equipment, gross	$ 9,077	$ 9,832
Less accumulated depreciation	(7,451)	(7,808)
Property plant and equipment net	1,626	2,024
Capitalized TearLab Equipment [Member]
Property plant and equipment, gross	6,643	6,922
Manufacturing Equipment [Member]
Property plant and equipment, gross	317	317
Leasehold Improvements [Member]
Property plant and equipment, gross	13	13
Computer Equipment and Software [Member]
Property plant and equipment, gross	306	846
Furniture and Office Equipment [Member]
Property plant and equipment, gross	368	368
Medical Equipment [Member]
Property plant and equipment, gross	$ 1,430	$ 1,366

Balance Sheet Details - Sched_4

Balance Sheet Details - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Due to professionals	$ 17	$ 17
Due to employees and directors	945	1,289
Sales and use tax liabilities	262	257
Royalty liability	278	290
Warranty	45	74
Other	537	436
Accrued liabilities current	$ 2,084	$ 2,363

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 100	$ 3,000	$ 200	$ 6,000

Intangible Assets - Schedule of

Intangible Assets - Schedule of Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Gross Value	$ 12,533	$ 12,533
Accumulated Amortization	(12,531)	(12,531)
Net Book Value	$ 2	2
TearLab Technology [Member]
Remaining Useful Life (Years)	0 years
Gross Value	$ 12,172	12,172
Accumulated Amortization	(12,172)	(12,172)
Net Book Value
Patents and Trademarks [Member]
Remaining Useful Life (Years)	1 year
Gross Value	$ 271	271
Accumulated Amortization	(269)	(269)
Net Book Value	$ 2	2
Prescriber List [Member]
Remaining Useful Life (Years)	0 years
Gross Value	$ 90	90
Accumulated Amortization	(90)	(90)
Net Book Value

Intangible Assets - Schedule _2

Intangible Assets - Schedule of Estimated Amortization Expense of Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Total	$ 2	$ 2
Indefinite-lived Intangible Assets [Member]
Remainder of 2019	1
Thereafter	1
Total	$ 2

Term Loan (Details Narrative)

Term Loan (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Apr. 04, 2018	Oct. 06, 2015	Mar. 04, 2015	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	Oct. 12, 2017	Jun. 30, 2016	Apr. 07, 2016	Oct. 08, 2015
Long-term debt				$ 18,278	$ 32,014
Financing and legal fees to long-term debt				2,033
Term Loan Agreement [Member] | 2019 [Member]
Term loan minimum annual revenue threshold				38,000
Term Loan Agreement [Member] | 2020 [Member]
Term loan minimum annual revenue threshold				$ 45,000
CRG Warrants [Member]
Warrants to purchase common shares									35,000	35,000
Warrants exercise price									$ 15	$ 50
Warrants term				5 years		5 years
Term Loan Agreement [Member] | CRG LP Additional Warrants [Member]
Warrants to purchase common shares									35,000
Warrants exercise price							$ 1.50		$ 15
Warrants term									5 years
Ownership percentage							1.22%
CRG LP [Member] | Term Loan Agreement [Member]
Additional facility fee percentage on principal	3.00%
Facility fee percentage on principal	9.50%
Minimum liquidity covenant amount	$ 3,000
Payment of liquidity covenant	$ 1,000
CRG LP [Member] | CRG Warrants [Member] | Term Loan Agreement [Member]
Warrants exercise price	$ 0.44
Term Loan Agreement [Member] | CRG LP [Member]
Long-term debt			$ 35,000
Proceeds from issuance of long-term debt		$ 10,000	$ 15,000
Debt instrument date			Dec. 31, 2020
Debt instrument interest rate percentage			13.00%
Warrants to purchase common shares		35,000
Warrants exercise price		$ 50
Ownership percentage							1.22%
Financing and legal fees to long-term debt				$ 606
Percentage of prepayment fee								5.00%
Percentage of reduction in annual prepayment fee								1.00%
Term Loan Agreement [Member] | CRG LP [Member] | September 30, 2019 [Member]
Term loan minimum annual revenue threshold				25,000
Term loan minimum reduced annual revenue threshold				$ 24,000
Term Loan Agreement [Member] | CRG LP [Member] | Maximum [Member]
Warrants exercise price							$ 15
Term Loan Agreement [Member] | CRG LP [Member] | Minimum [Member]
Warrants exercise price							$ 1.50
Term Loan Agreement [Member] | CRG LP [Member] | Interest-Only Payment [Member]
Debt instrument interest rate percentage			8.50%
Term Loan Agreement [Member] | CRG LP [Member] | Unpaid Interest With Principal [Member]
Debt instrument interest rate percentage			4.50%

Term Loan - Schedule of Term Lo

Term Loan - Schedule of Term Loan (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Principal balance outstanding	$ 24,000
PIK interest	8,971
Facility fee	2,033
Less discount on term loan: deferred financing fees, net	(111)
Less discount on term loan: detachable warrants, net	(129)
Term Loan	34,764
Less, current portion of Term loan	(16,486)
Total Term Loan	$ 18,278	$ 32,014

Term Loan - Schedule of Maturit

Term Loan - Schedule of Maturities of Outstanding Principal of Term Loan (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Total principal due	$ 34,764
Total term loan	18,278	$ 32,014
Term Loan Agreement [Member]
2019
2020	35,004
Total principal due	35,004
Less: discount on term loan	(240)
Total term loan	$ 34,764

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Apr. 04, 2018	Dec. 08, 2017	Oct. 12, 2017	Jun. 23, 2017	May 09, 2016	Apr. 07, 2016	Oct. 08, 2015	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Common stock shares authorized			9,500,000					40,000,000				40,000,000		40,000,000
Common stock par value			$ 0.001					$ 0.001				$ 0.001		$ 0.001
Preferred stock shares authorized			10,000,000					10,000,000				10,000,000		10,000,000
Preferred stock par value			$ 0.001					$ 0.001				$ 0.001		$ 0.001
Stock issued during period, shares new issue		2,013,636
Preferred stock, issued								160				160		556
2002 Stock Incentive Plan [Member]
Share-based compensation common stock purchase price percentage												10.00%
Share-based compensation expiration period												10 years
Expected weighted-average period												5 years
2002 Stock Incentive Plan [Member] | Maximum [Member]
Share-based compensation common stock purchase price percentage				110.00%
2002 Stock Incentive Plan [Member] | Maximum [Member] | Officer Director Or Consultant [Member]
Percentage of options exercisable at a rate														20.00%
2002 Stock Incentive Plan [Member] | Maximum [Member] | Non-Statutory Stock Options [Member]
Share-based compensation common stock purchase price percentage				85.00%
2002 Stock Incentive Plan [Member] | Minimum [Member]
Share-based compensation common stock purchase price percentage				10.00%
2002 Stock Incentive Plan [Member] | Employees, Directors and Consultants [Member]
Share-based compensation number of shares reserved for issuance				720,000
2002 Stock Incentive Plan [Member] | Employees, Directors and Consultants [Member] | Maximum [Member]
Share-based compensation number of shares reserved for issuance				1,070,000
Employee Stock Purchase Plan 2014 [Member]
Common stock capital shares reserved for future issuance								28,601				28,601
Term Loan Agreement [Member] | Tranche One [Member]
Proceeds from issuance of long-term debt							$ 10,000
Common Stock [Member]
Number of shares converted								500,000	400,000	358,000	2,452,000
Number of shares converted into common stock												4,440,909
Series A Preferred Stock [Member]
Number of shares converted												1,954
Series A Convertible Preferred Stock [Member]
Preferred stock, issued		2,114
Series A Warrants [Member]
Preferred stock, issued		6,818,181
Series A Warrants [Member] | Black-Scholes Merton Model [Member]
Class of warrant or right number of securities called by warrants or rights		6,818,181			1,253,500
Expected weighted-average period		5 years			6 years
Class of warrant or right exercise price of warrants or rights		$ 0.44			$ 11.25
Fair value assumptions, volatility percentage		88.00%			76.00%
Fair value assumptions, risk-free interest rate		2.14%			1.30%
Fair value assumptions, dividend yield		0.00%			0.00%
Warrant expiration date, description		Expire 5 years after the issuance date			Expire 5 years after the Initial Exercise Date
Series B Warrants [Member]
Preferred stock, issued		6,818,181
Proceeds from issuance or sale of equity		$ 3,000
Payments of stock issuance costs		$ 596
Series B Warrants [Member] | Black-Scholes Merton Model [Member]
Class of warrant or right number of securities called by warrants or rights		6,818,181
Expected weighted-average period		6 months
Class of warrant or right exercise price of warrants or rights		$ 0.44
Fair value assumptions, volatility percentage		158.60%
Fair value assumptions, risk-free interest rate		1.45%
Fair value assumptions, dividend yield		0.00%
Warrant expiration date, description		Expired 6 months after the issuance date
Placement Agent Warrants [Member]
Class of warrant or right number of securities called by warrants or rights		477,273
Common Stock [Member]
Number of shares converted		4,804,545
CRG Warrants [Member]
Class of warrant or right number of securities called by warrants or rights						35,000	35,000
Expected weighted-average period							5 years
Class of warrant or right exercise price of warrants or rights						$ 15	$ 50
Warrants exercisable date							Oct. 8, 2020
Fair value of warrants							$ 290
Fair value assumptions, volatility percentage							73.00%
Fair value assumptions, risk-free interest rate							1.71%
Fair value assumptions, dividend yield							0.00%
Proceeds from warrant exercise
CRG Warrants [Member] | Black-Scholes Merton Model [Member]
Class of warrant or right number of securities called by warrants or rights															83,240
Expected weighted-average period												5 years		5 years
Class of warrant or right exercise price of warrants or rights															$ 1.50
Fair value of warrants												$ 30		$ 30
Fair value assumptions, volatility percentage												88.00%		88.00%
Fair value assumptions, risk-free interest rate												2.14%		2.14%
Fair value assumptions, dividend yield												0.00%		0.00%
CRG Warrants [Member] | Term Loan Agreement [Member]
Reduced warrants per share	$ 0.44
Interest expense	$ 10
CRG Warrants [Member] | Term Loan Agreement [Member] | Black-Scholes Merton Model [Member]
Expected weighted-average period			3 years 5 months 23 days			5 years
Fair value of warrants						$ 106
Fair value assumptions, volatility percentage			90.00%			76.00%
Fair value assumptions, risk-free interest rate			1.80%			1.30%
Fair value assumptions, dividend yield			0.00%			0.00%
CRG LP Additional Warrants [Member] | Term Loan Agreement [Member]
Class of warrant or right number of securities called by warrants or rights						35,000
Class of warrant or right exercise price of warrants or rights			$ 1.50			$ 15
Ownership percentage			1.22%
CRG LP Additional Warrants [Member] | Term Loan Agreement [Member] | Black-Scholes Merton Model [Member]
Expected weighted-average period			2 years 11 months 26 days			4 years 6 months
Fair value of warrants			$ 44			$ 54
Fair value assumptions, volatility percentage			94.00%			76.00%
Fair value assumptions, risk-free interest rate			1.70%			1.06%
Fair value assumptions, dividend yield			0.00%			0.00%
Warrants [Member] | Black-Scholes Merton Model [Member]
Class of warrant or right number of securities called by warrants or rights								477,273				477,273
Class of warrant or right exercise price of warrants or rights								$ 0.55				$ 0.55
Warrants [Member] | Black-Scholes Merton Model [Member] | Valuation Technique, Option Pricing Model [Member]
Expected weighted-average period												5 years

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Stock-based compensation expense before income taxes	$ 19	$ 72	$ 50	$ 80
Sales and Marketing [Member]
Stock-based compensation expense before income taxes	(5)	20	3	38
Clinical, Regulatory and Research and Development [Member]
Stock-based compensation expense before income taxes	4	8	8	16
General and Administrative [Member]
Stock-based compensation expense before income taxes	$ 20	$ 44	$ 39	$ 26

Net Income (Loss) Per Share - S

Net Income (Loss) Per Share - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Antidilutive securities number of shares	9,581,000	9,302,000
Stock Option [Member]
Antidilutive securities number of shares	879,000	599,000
Warrants [Member]
Antidilutive securities number of shares	8,702,000	8,702,000
Convertible Preferred Shares [Member]
Antidilutive securities number of shares		1,000

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) $ in Thousands, $ in Thousands	Aug. 09, 2019AUD ($)	Aug. 09, 2018	May 01, 2018	Mar. 07, 2016	Oct. 01, 2006USD ($)	Dec. 31, 2018USD ($)	Apr. 30, 2018USD ($)	Feb. 28, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)
Operating lease term description									The Company has commitments relating to operating leases recognized on a straight-line basis over the term of the lease for rental of two office spaces and various equipment from unrelated parties. Our California office lease was signed May 1, 2018, with a commencement date of July 1, 2018, expires on November 30, 2023 and has an option for a 5-year extension and escalating payments. On December 21, 2018 the Company entered into a fourth amendment to our Texas office lease to extend the term of the lease until December 31, 2019
Right of use asset									$ 677
Lease liabilities									675
Royalty payments					$ 35				77	$ 178
Maximum royalty payable on sale of combined products					5.50%
Initial capex investment						$ 317
Amortization Period						15 years
Long-term third-party payable						$ 111			119
i-Med Pharma, Inc. [Member]
Loss contingency damages paid							$ 200	$ 500
Restated License Agreement [Member]
Royalty payment, percentage			20.00%
Revenue milestone payments									$ 500
Revenue milestone payment percentage									1.25%
Restated License Agreement [Member] | Minimum [Member]
Royalty payment, percentage			3.00%						3.50%
Restated License Agreement [Member] | Maximum [Member]
Royalty payment, percentage			4.25%						4.75%
Supply Agreement [Member] | MiniFAB [Member]
Minimum percentage of purchase				50.00%
Supply Agreement Pricing description				The amendment fixes the price of the osmolarity test cards at their current price until the earlier of: the average monthly order volume of osmolarity cards on a rolling six month average falls below 20,000 cards; or the aggregate product volume in the calendar year commencing 12 months after the launch of the DiscoveryTM product is below 2.4 million cards; or the aggregate product volume in any calendar year after 24 months after the launch of the DiscoveryTM product is below 3.0 million cards at which point the Company and MiniFab will renegotiate pricing.
MiniFAB Agreement [Member]
Initial agreement term		10 years
Additional agreement term		5 years
MiniFAB Agreement [Member] | Phase 1 [Member] | AUD [Member]
Capital expenditure limitation	$ 1,000
Payment or reimbursement of non-recurrent expenditure and tooling	1,200
MiniFAB Agreement [Member] | Phase 2 [Member] | AUD [Member]
Capital expenditure limitation	3,000
Payment or reimbursement of non-recurrent expenditure and tooling	$ 2,000
MiniFAB Agreement [Member] | TearLab [Member]
Percentage of capital expenditures payable		65.00%
Terms of capital expenditure recovery		TearLab will pay for 65% of the capital expenditures under the MiniFAB Agreement ("capex") as incurred and MiniFAB will pay for the remaining 35% of capex, which will be recoverable from TearLab through an amortized cost component in the price for the product charged to TearLab once the monthly card volumes reach 200,000 per month.
MiniFAB Agreement [Member] | MiniFAB [Member]
Percentage of capital expenditures payable	35.00%
Adoption of ASC Topic 842 [Member]
Right of use asset									$ 738
Lease liabilities									$ 739
Vehicle Leases [Member]
Operating lease term description									Expiring at various times through January 2021
Equipment Lease [Member]
Operating lease term description									Expiring in December 2021

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Components of Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Operating lease costs	$ 87	$ 175
Short-term lease costs
Variable lease costs
Lease costs	$ 87	$ 175

Commitments and Contingencies_3

Commitments and Contingencies - Schedule of Future Minimum Lease Payments Under Non-cancellable Leases (Details) $ in Thousands	Jun. 30, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 151
2020	202
2021	184
2022	164
2023	169
Total lease payments	870
Less present value discount	(195)
Present value of lease liabilities	$ 675
Weighted average remaining lease term	3 years 9 months 18 days
Weighted average discount rate	13.00%

Commitments and Contingencies_4

Commitments and Contingencies - Schedule of Future Minimum Royalty Payments (Details) $ in Thousands	Jun. 30, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
2020	$ 35
2021	35
2022	35
2023	35
2024	35
Thereafter	210
Total	$ 385

Related Party (Details Narrativ

Related Party (Details Narrative) - USD ($) $ in Thousands	Oct. 01, 2006	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Related Party Transactions [Abstract]
Royalty rate		0.68%
Royalty expense	$ 35	$ 77	$ 178
Accrued royalties		$ 77		$ 40