MusclePharm (MSLPQ) 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 01, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Trading Symbol	MSLP
Entity Registrant Name	MusclePharm Corp
Entity Central Index Key	1,415,684
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		14,650,554

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 4,878	$ 4,943
Accounts receivable, net of allowance for doubtful accounts of $998 and $462, respectively	13,087	13,353
Inventory	6,274	8,568
Prepaid giveaways	132	205
Prepaid expenses and other current assets	1,902	1,725
Total current assets	26,273	28,794
Property and equipment, net	2,226	3,243
Intangible assets, net	1,397	1,638
Other assets	222	421
TOTAL ASSETS	30,118	34,096
Current liabilities:
Accounts payable	9,397	9,625
Accrued liabilities	8,526	9,051
Accrued restructuring charges, current	586	614
Obligation under secured borrowing arrangement	3,927	2,681
Convertible notes with a related party, net of discount	0	16,465
Total current liabilities	22,436	38,436
Accrued restructuring charges, long-term	134	208
Other long-term liabilities	1,081	332
Convertible notes with a related party, net of discount	17,925	0
Total liabilities	41,576	38,976
Commitments and contingencies (Note 9)
Stockholders' deficit:
Common stock, par value of $0.001 per share; 100,000,000 shares authorized; 15,526,175 and 14,987,230 shares issued as of September 30, 2017 and December 31, 2016, respectively; 14,650,554 and 14,111,609 shares outstanding as of September 30, 2017 and December 31, 2016, respectively	14	14
Additional paid-in capital	157,989	156,301
Treasury stock, at cost; 875,621 shares	(10,039)	(10,039)
Accumulated other comprehensive loss	(2)	(162)
Accumulated deficit	(159,420)	(150,994)
TOTAL STOCKHOLDERS' DEFICIT	(11,458)	(4,880)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 30,118	$ 34,096

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 998	$ 462
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	15,526,175	14,987,230
Common Stock, shares outstanding	14,650,554	14,111,609
Treasury Stock, shares	875,621	875,621

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016		Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Revenue, net	$ 24,396	$ 30,694		$ 76,597	$ 106,473
Cost of revenue	16,359	20,497	[1]	54,474	70,377	[1]
Gross profit	8,037	10,197		22,123	36,096
Operating expenses:
Advertising and promotion	1,952	1,905		6,079	8,878
Salaries and benefits	2,640	2,291		8,530	15,203
Selling, general and administrative	3,468	3,937		9,183	12,604
Research and development	199	270		488	1,664
Professional fees	1,034	1,315		2,643	4,445
Restructuring and other charges	0	1,667		0	(2,579)
Settlement of obligation	0	0		1,453	0
Impairment of assets	0	137		0	4,450
Total operating expenses	9,293	11,522		28,376	44,665
Loss from operations	(1,256)	(1,325)		(6,253)	(8,569)
Gain on settlement of accounts payable	0	0		471	0
Loss on sale of subsidiary	0	0		0	(2,115)
Other expense, net (Note 7)	(858)	(122)		(2,526)	(1,426)
Loss before provision for income taxes	(2,114)	(1,447)		(8,308)	(12,110)
Provision for income taxes	14	0		118	138
Net loss	$ (2,128)	$ (1,447)		$ (8,426)	$ (12,248)
Net loss per share, basic and diluted	$ (0.15)	$ (0.10)		$ (0.61)	$ (0.88)
Weighted average shares used to compute net loss per share, basic and diluted	13,875,119	13,978,833		13,819,939	13,886,496
[1]	Cost of revenue for the three and nine months ended September 30, 2016 included restructuring charges of $0.1 million and $2.3 million, respectively, related to write-down of inventory for discontinued products.

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Inventory write down related to restructuring	$ 1,000	$ 0	$ 2,285

Condensed Consolidated Stateme6

Condensed Consolidated Statement of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Net loss	$ (2,128)	$ (1,447)	$ (8,426)	$ (12,248)
Other comprehensive loss:
Change in foreign currency translation adjustment	143	(46)	160	(40)
Comprehensive loss	$ (1,985)	$ (1,493)	$ (8,266)	$ (12,288)

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Changes in Stockholders’ Deficit - 9 months ended Sep. 30, 2017 - USD ($) $ in Thousands	Common Stock	Additional Paid-in Capital [Member]	Treasury Stock	Accumulated Other Comprehensive Loss	Retained Earnings [Member]	Total
Balance, Amount at Dec. 31, 2016	$ 14	$ 156,301	$ (10,039)	$ (162)	$ (150,994)	$ (4,880)
Balance, Shares at Dec. 31, 2016	14,111,609					14,111,609
Stock-based compensation related to issuance and amortization of restricted stock awards to employees, executives and directors, Amount		1,576				$ 1,576
Stock-based compensation related to issuance and amortization of restricted stock awards to employees, executives and directors, Shares	538,945
Stock-based compensation for issuance of stock options to an executive or a director		112				112
Change in foreign currency translation adjustment				160		160
Net loss					(8,426)	(8,426)
Balance, Amount at Sep. 30, 2017	$ 14	$ 157,989	$ (10,039)	$ (2)	$ (159,420)	$ (11,458)
Balance, Shares at Sep. 30, 2017	14,650,554					14,650,554

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (8,426)	$ (12,248)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,144	1,658
Gain on settlement of accounts payable	(471)	0
Provision for doubtful accounts	1,213	234
Loss on disposal of property and equipment	43	122
Loss on sale of subsidiary	0	2,115
Inventory write down related to restructuring	0	2,285
Non-cash impairment charges	0	4,380
Non-cash restructuring and other charges (reversals)	0	(4,133)
Amortization of prepaid stock compensation	0	938
Amortization of debt discount and issuance costs	460	36
Stock-based compensation	1,688	4,981
Issuance of common stock warrants to third parties for services	0	6
Write off of prepaid financing costs	275	0
Changes in operating assets and liabilities:
Accounts receivable	(753)	5,069
Inventory	2,351	59
Prepaid giveaways	74	243
Prepaid expenses and other current assets	(175)	1,186
Other assets	(75)	(320)
Accounts payable and accrued liabilities	417	(4,908)
Accrued restructuring charges	(102)	(2,189)
Net cash used in operating activities	(2,337)	(486)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(27)	(459)
Proceeds from sale of subsidiary	0	5,942
Proceeds from disposal of property and equipment	0	40
Trademark registrations	0	(154)
Net cash (used in) provided by investing activities	(27)	5,369
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from secured borrowing arrangement, net of reserves	22,292	39,412
Payments on secured borrowing arrangement, net of fees	(21,046)	(39,412)
Proceeds from related party loan	1,000	0
Payments on line of credit	0	(3,000)
Repayments of term loan	0	(2,949)
Repayments of other debt obligations	0	(10)
Repayment of capital lease and other obligations	(106)	(90)
Net cash provided by (used in) financing activities	2,140	(6,049)
Effect of exchange rate changes on cash	159	(21)
NET CHANGE IN CASH	(65)	(1,187)
CASH - BEGINNING OF PERIOD	4,943	7,081
CASH - END OF PERIOD	4,878	5,894
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	1,814	1,186
Cash paid for taxes	86	206
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Property and equipment acquired in conjunction with capital leases	12	24
Shares of common stock issued for BioZone disposition	0	640
Purchase of property and equipment included in current liabilities	$ 0	$ 43

Note 1 - Description of Busines

Note 1 - Description of Business	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of Business MusclePharm Corporation, or the Company, was incorporated in Nevada in 2006. Except as otherwise indicated herein, the terms “Company,” “we,” “our” and “us” refer to MusclePharm Corporation and its subsidiaries. The Company is a scientifically driven, performance lifestyle company that develops, manufactures, markets and distributes branded nutritional supplements. The Company has the following wholly-owned operating subsidiaries: MusclePharm Canada Enterprises Corp. (“MusclePharm Canada”), MusclePharm Ireland Limited (“MusclePharm Ireland”) and MusclePharm Australia Pty Limited (“MusclePharm Australia”). A former subsidiary of the Company, BioZone Laboratories, Inc. (“BioZone”), was sold on May 9, 2016. Management’s Plans with Respect to Liquidity and Capital Resources Management believes the restructuring plan completed during 2016, the continued goal in reducing ongoing operating costs and expense controls, and our recently implemented growth strategy, will enable the Company to ultimately be profitable. Management believes it has reduced its operating expenses sufficiently so that its ongoing source of revenue will be sufficient to cover expenses for the next twelve months, which management believes will allow the Company to continue as a going concern. The Company can give no assurances that this will occur. As of September 30, 2017, the Company had a stockholders’ deficit of $11.5 million and recurring losses from operations. To manage cash flow, in January 2016, the Company entered into a secured borrowing arrangement, pursuant to which it has the ability to borrow up to $10.0 million subject to sufficient amounts of accounts receivable to secure the loan. This arrangement was extended on October 25, 2016, March 22, 2017, and then again on September 15, 2017 each time for an additional six months with similar terms. Under this arrangement, during the nine months ended September 30, 2017, the Company received $22.4 million in cash and subsequently repaid $22.5 million, including fees and interest, on or prior to September 30, 2017. As of September 30, 2017, the Company had approximately $4.9 million in cash and a $3.8 million in working capital. The accompanying Condensed Consolidated Financial Statements as of and for the nine months ended September 30, 2017 were prepared on the basis of a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the ordinary course of business. Accordingly, they do not give effect to adjustments that would be necessary should the Company be required to liquidate its assets. The Company’s ability to meet its total liabilities of $41.6 million as of September 30, 2017, and to continue as a going concern, is partially dependent on meeting our operating plans, and partially dependent on our Chairman of the Board, Chief Executive Officer and President, Ryan Drexler, either converting or extending the maturity of his note prior to or upon its maturity. As discussed below, subsequent to the end of the quarter, we entered into a refinancing transaction with Mr. Drexler to restructure all of the existing notes, which are now due on December 31, 2019. Mr. Drexler has verbally both stated his intent and ability to put more capital into the business if necessary. However, Mr. Drexler is under no obligation to the Company to do so, and we can give no assurances that Mr. Drexler will be willing or able to do so at a future date and/or that he will not demand payment of his refinanced convertible note on December 31, 2019. The Company’s ability to continue as a going concern and raise capital for specific strategic initiatives will also be dependent on obtaining adequate capital to fund operating losses until it becomes profitable. The Company can give no assurances that any additional capital that it is able to obtain, if any, will be sufficient to meet its needs, or that any such financing will be obtainable on acceptable terms or at all. If the Company is unable to obtain adequate capital or Mr. Drexler does not continue to extend or convert his note, it could be forced to cease operations or substantially curtail its commercial activities. These conditions, or significant unforeseen expenditures including the unfavorable settlement of its legal disputes, could raise substantial doubt as to the Company’s ability to continue as a going concern. The accompanying Condensed Consolidated Financial Statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of these uncertainties.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Basis of Presentation and Principles of Consolidation The accompanying Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). The unaudited Condensed Consolidated Financial Statements include the accounts of MusclePharm Corporation and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. Unaudited Interim Financial Information The accompanying unaudited interim Condensed Consolidated Financial Statements have been prepared in accordance with GAAP and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these statements do not include all of the information and notes required by GAAP for complete financial statements. The Company’s management believes the unaudited interim Condensed Consolidated Financial Statements include all adjustments of a normal recurring nature necessary for the fair presentation of the Company’s financial position as of September 30, 2017, results of operations for the three and nine months ended September 30, 2017 and 2016, and cash flows for the nine months ended September 30, 2017 and 2016. The results of operations for the three and nine months ended September 30, 2017 are not necessarily indicative of the results to be expected for the year ending December 31, 2017. These unaudited interim Condensed Consolidated Financial Statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and disclosed in the consolidated financial statements and accompanying notes. Such estimates include, but are not limited to, allowance for doubtful accounts, revenue discounts and allowances, the valuation of inventory and tax assets, the assessment of useful lives, recoverability and valuation of long-lived assets, likelihood and range of possible losses on contingencies, restructuring liabilities, valuations of equity securities and intangible assets, fair value of derivatives, warrants and options, going concern, among others. Actual results could differ from those estimates. Revenue Recognition Revenue is recognized when all of the following criteria are met: ● Persuasive evidence of an arrangement exists. ● Delivery has occurred. ● The fee is fixed or determinable. ● Collection is reasonably assured. The Company’s standard terms and conditions of sale allow for product returns or replacements in certain cases. Estimates of expected future product returns are recognized at the time of sale based on analyses of historical return trends by customer type. Upon recognition, the Company reduces revenue and cost of revenue for the estimated return. Return rates can fluctuate over time, but are sufficiently predictable with established customers to allow the Company to estimate expected future product returns, and an accrual is recorded for future expected returns when the related revenue is recognized. Product returns incurred from established customers were $0.2 million and $0.1 million for the three months ended September 30, 2017 and 2016, respectively, and $0.4 million and $0.6 million for the nine months ended September 30, 2017 and 2016, respectively. The Company offers sales incentives through various programs, consisting primarily of advertising related credits, volume incentive rebates, and sales incentive reserves. The Company records advertising related credits with customers as a reduction to revenue as no identifiable benefit is received in exchange for credits claimed by the customer. Volume incentive rebates are provided to certain customers based on contractually agreed upon percentages once certain thresholds have been met. Sales incentive reserves are computed based on historical trending and budgeted discount percentages, which are typically based on historical discount rates with adjustments for any known changes, such as future promotions or one-time historical promotions that will not repeat for each customer. The Company records sales incentive reserves and volume rebate reserves as a reduction to revenue. During the three months ended September 30, 2017 and 2016, the Company recorded discounts and sales returns, totaling $2.1 million and $10.8 million, respectively, which accounted for 8% and 26% of gross revenue in each period, respectively. During the nine months ended September 30, 2017 and 2016, the Company recorded discounts and sales returns, totaling $13.8 million and $27.9 million, respectively, which accounted for 16% and 21% of gross revenue in each period, respectively. Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable. The Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The cash balance at times may exceed federally insured limits. Management believes the financial risk associated with these balances is minimal and has not experienced any losses to date. Significant customers are those which represent more than 10% of the Company’s net revenue for each period presented. For each significant customer, revenue as a percentage of total revenue is as follows: Percentage of Net Revenue for the Three Months Ended September 30, Percentage of Net Revenue for the Nine Months Ended September 30, 2017 2016 2017 2016 Customers Costco Wholesale Corporation 26 % 20 % 26 % 20 % Amazon 16 % * 11 % * * Represents less than 10% of net revenue. Share-Based Payments and Stock-Based Compensation Share-based compensation awards, including stock options and restricted stock awards, are recorded at estimated fair value on the applicable award’s grant date, based on estimated number of awards that are expected to vest. The grant date fair value is amortized on a straight-line basis over the time in which the awards are expected to vest, or immediately if no vesting is required. Share-based compensation awards issued to non-employees for services are recorded at either the fair value of the services rendered or the fair value of the share-based payments whichever is more readily determinable. The fair value of restricted stock awards is based on the fair value of the stock underlying the awards on the grant date as there is no exercise price. The fair value of stock options is estimated using the Black-Scholes option-pricing model. The determination of the fair value of each stock award using this option-pricing model is affected by the Company’s assumptions regarding a number of complex and subjective variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards and the expected term of the awards based on an analysis of the actual and projected employee stock option exercise behaviors and the contractual term of the awards. Due to the Company’s limited experience with the expected term of options, the simplified method was utilized in determining the expected option term as prescribed in Staff Accounting Bulletin No. 110. The Company recognizes stock-based compensation expense over the requisite service period, which is generally consistent with the vesting of the awards, based on the estimated fair value of all stock-based payments issued to employees and directors that are expected to vest. Recent Accounting Pronouncements During August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-15, Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Revenue Recognition Revenue Recognition- Construction-Type and Production-Type Contracts Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718) In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) Leases In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In July 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

Note 3 - Fair Value of Financia

Note 3 - Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Management believes the fair values of the obligations under the secured borrowing arrangement and the convertible notes with a related party approximate carrying value because the debt carries market rates of interest available to the Company. The Company’s remaining financial instruments consisted primarily of accounts receivable, accounts payable, accrued liabilities and accrued restructuring charges, all of which are short-term in nature with fair values approximating carrying value. As of September 30, 2017 and December 31, 2016, the Company held no assets or liabilities that required re-measurement at fair value on a recurring basis.

Note 4 - Sale of BioZone

Note 4 - Sale of BioZone	9 Months Ended
	Sep. 30, 2017
Note 4 - Sale Of Biozone
Sale of BioZone	In May 2016, the Company completed the sale of its wholly-owned subsidiary, BioZone, for gross proceeds of $9.8 million, including cash of $5.9 million, a $2.0 million credit for future inventory deliveries reflected as a prepaid asset in the Condensed Consolidated Balance Sheets and $1.5 million which is subject to an earn-out based on the financial performance of BioZone for the twelve months following the closing of the transaction. In addition, the Company agreed to pay down $350,000 of BioZone’s accounts payables, which was deducted from the purchase price. As part of the transaction, the Company also agreed to transfer to the buyer 200,000 shares of its common stock with a market value on the date of issuance of $640,000, for consideration of $50,000. The Company recorded a loss of $2.1 million related to the sale of BioZone for the nine months ended September 30, 2016. The potential earn-out was not achieved in May 2017. Purchase Commitment Upon the completion of the sale of BioZone, the Company entered into a manufacturing and supply agreement whereby the Company is required to purchase a minimum of approximately $2.5 million of products per year from BioZone annually for an initial term of three years. If the minimum order quantities of specific products are not met, a $3.0 million minimum purchase of other products must be met in order to waive the shortfall, which is at 25% of the realized shortfall. Due to the timing of achieving the minimum purchase quantities, we are below these targets. As a result, we have reserved an amount to cover the estimated purchase commitment shortfall during the three and nine months ended September 30, 2017. The following table summarizes the components of the loss from the sale of BioZone (in thousands): Cash proceeds from sale $ 5,942 Consideration for common stock transferred 50 Prepaid inventory 2,000 Fair market value of the common stock transferred (640 ) Assets sold: Accounts receivable, net (923 ) Inventory, net (1,761 ) Fixed assets, net (2,003 ) Intangible assets, net (5,657 ) All other assets (41 ) Liabilities transferred 1,197 Transaction and other costs (279 ) Loss on sale of subsidiary $ (2,115 )

Note 5 - Restructuring

Note 5 - Restructuring	9 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Restructuring	As part of an effort to better focus and align the Company’s resources toward profitable growth, on August 24, 2015, the Board authorized the Company to undertake steps to commence a restructuring of the business and operations, which concluded during the third quarter of 2016. The Company closed certain facilities, reduced headcount, discontinued products and renegotiated certain contracts. For the three months ended June 30, 2016, the Company recorded a credit in restructuring and other charges of $4.8 million comprised of the release of restructuring accrual of $7.0 million, offset by the cash payment of $2.2 million related to a settlement agreement. For the nine months ended September 30, 2016, this credit was offset by additional restructuring expenses resulting in a net credit of $4.2 million. For the three and nine months ended September 30, 2016, the Company recorded restructuring charges in “Cost of revenue” of $0.1 million and $2.3 million, respectively, related to the write-down of inventory identified for discontinued products in the restructuring plan. The following table illustrates the provision of the restructuring charges and the accrued restructuring charges balance as of September 30, 2017 (in thousands): Contract Termination Costs Purchase Commitment of Discontinued Inventories Not Yet Received Abandoned Lease Facilities Total Balance as of December 31, 2016 $ 308 $ 175 $ 339 $ 822 Expensed — — — — Cash payments — — (102 ) (102 ) Balance as of September 30, 2017 $ 308 $ 175 $ 237 $ 720 The total future payments under the restructuring plan as of September 30, 2017 are as follows (in thousands): For the Year Ending December 31, Outstanding Payments Remainder of 2017 2018 2019 2020 2021 Total Contract termination costs $ 308 $ — $ — $ — $ — $ 308 Purchase commitment of discontinued inventories not yet received 175 — — — — 175 Abandoned leased facilities 29 92 91 25 — 237 Total future payments $ 512 $ 92 $ 91 $ 25 $ — $ 720

Note 6 - Balance Sheet Componen

Note 6 - Balance Sheet Components	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Balance Sheet Components	Inventory Inventory consisted solely of finished goods as of September 30, 2017 and December 31, 2016. The Company records charges for obsolete and slow moving inventory based on the age of the product as determined by the expiration date and when conditions indicate by specific identification. Products within one year of their expiration dates are considered for write-off purposes. Historically, the Company has had minimal returns with established customers. Other than write-off of inventory during restructuring activities, the Company incurred insignificant inventory write-offs during the three and nine months ended September 30, 2017 and 2016. Inventory write-downs, once established, are not reversed as they establish a new cost basis for the inventory. As disclosed further in Note 5, the Company executed a restructuring plan starting in August 2015 and wrote off inventory related to discontinued products. For the three and nine months ended September 30, 2016, discontinued inventory of $0.1 million and $2.3 million, respectively, was written off and included as a component of “Cost of revenue” in the accompanying Condensed Consolidated Statements of Operations. Additionally, $0.4 million of inventory related to the Arnold Schwarzenegger product line was considered impaired, and included as a component of “Impairment of assets” in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2016. Property and Equipment Property and equipment consisted of the following as of September 30, 2017 and December 31, 2016 (in thousands): As of September 30, 2017 As of December 31, 2016 Furniture, fixtures and equipment $ 3,605 $ 3,521 Leasehold improvements 2,505 2,504 Manufacturing and lab equipment 3 3 Vehicles 86 334 Displays 485 483 Website 462 462 Construction in process — 55 Property and equipment, gross 7,146 7,362 Less: accumulated depreciation and amortization (4,920 ) (4,119 ) Property and equipment, net $ 2,226 $ 3,243 Depreciation and amortization expense related to property and equipment was $0.3 million for each of the three months ended September 30, 2017 and 2016 and $0.8 million and $1.2 million for the nine months ended September 30, 2017 and 2016, respectively, which is included in “Selling, general and administrative” expense in the accompanying Condensed Consolidated Statements of Operations. Intangible Assets Intangible assets consisted of the following (in thousands): As of September 30, 2017 Gross Value Accumulated Amortization Net Carrying Value Remaining Weighted-Average Useful Lives(years) Amortized Intangible Assets Brand $ 2,244 $ (847 ) $ 1,397 4.6 Total intangible assets $ 2,244 $ (847 ) $ 1,397 As of December 31, 2016 Gross Value Accumulated Amortization Net Carrying Value Remaining Weighted-Average Useful Lives(years) Amortized Intangible Assets Brand $ 2,244 $ (606 ) $ 1,638 5.1 Total intangible assets $ 2,244 $ (606 ) $ 1,638 For the three months ended September 30, 2017 and 2016, intangible asset amortization expense was $0.1 million and $0.1 million, respectively, and for the nine months ended September 30, 2017 and 2016 intangible asset amortization was $0.2 million and $0.5 million, respectively, which is included in the “Selling, general and administrative” expense in the accompanying Condensed Consolidated Statements of Operations. Additionally, $1.2 million of trademarks with a net carrying value of $0.8 million related to the Arnold Schwarzenegger product line were considered impaired, and included as a component of “Impairment of assets” in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2016. As of September 30, 2017, the estimated future amortization expense of intangible assets is as follows (in thousands): For the Year Ending December 31, Remainder of 2017 $ 80 2018 321 2019 321 2020 321 2021 321 Thereafter 33 Total amortization expense $ 1,397

Note 7 - Other Expense, net

Note 7 - Other Expense, net	9 Months Ended
	Sep. 30, 2017
Other Income and Expenses [Abstract]
Other Expense, net	For the three and nine months ended September 30, 2017 and 2016, “Other expense, net” consisted of the following (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2017 2016 2017 2016 Other expense, net: Interest expense, related party $ (676 ) $ (134 ) $ (1,839 ) $ (376 ) Interest expense, other (6 ) (32 ) (14 ) (160 ) Interest expense, secured borrowing arrangement (172 ) (9 ) (397 ) (636 ) Foreign currency transaction gain 16 19 49 213 Other (20 ) 34 (325 ) (467 ) Total other expense, net $ (858 ) $ (122 ) $ (2,526 ) $ (1,426 )

Note 8 - Debt

Note 8 - Debt	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Debt	As of September 30, 2017 and December 31, 2016, the Company’s debt consisted of the following (in thousands): As of September 30, 2017 As of December 31, 2016 2015 Convertible Note due November 8, 2017 with a related party $ — $ 6,000 2016 Convertible Note due November 8, 2017 with a related party — 11,000 2017 Refinanced Convertible Note due December 31, 2019 with a related party 18,000 — Obligations under secured borrowing arrangement 3,927 2,681 Unamortized debt discount (75 ) (535 ) Total debt 21,852 19,146 Less: current portion (3,927 ) (19,146 ) Long term debt $ 17,925 $ — Related-Party Notes Payable On July 24, 2017, the Company entered into a secured demand promissory note (the “2017 Note”), pursuant to which Mr. Ryan Drexler, the Company’s Chairman of the Board, Chief Executive Officer and President, loaned the Company $1.0 million, which was payable upon demand. Proceeds from the 2017 Note were used to partially fund a settlement agreement. The 2017 Note carried interest at a rate of 15% per annum. Any interest not paid when due would be capitalized and added to the principal amount of the 2017 Note and bears interest on the applicable interest payment date along with all other unpaid principal, capitalized interest, and other capitalized obligations. The Company could prepay the 2017 Note without penalty any time prior to a demand request from Mr. Drexler. In November 2016, the Company entered into a convertible secured promissory note agreement (the “2016 Convertible Note”) with Mr. Drexler pursuant to which Mr. Drexler loaned the Company $11.0 million. Proceeds from the 2016 Convertible Note were used to fund the settlement of litigation. The 2016 Convertible Note was secured by all assets and properties of the Company and its subsidiaries, whether tangible or intangible. The 2016 Convertible Note carried interest at a rate of 10% per annum, or 12% if there is an event of default. Both the principal and the interest under the 2016 Convertible Note were due on November 8, 2017, unless converted earlier. Mr. Drexler could convert the outstanding principal and accrued interest into 6,010,929 shares of the Company’s common stock for $1.83 per share at any time. The Company could prepay the 2016 Convertible Note at the aggregate principal amount therein, plus accrued interest, by giving Mr. Drexler between 15 and 60 day-notice depending upon the specific circumstances, provided that Mr. Drexler could convert the 2016 Convertible Note during the applicable notice period. The Company recorded the 2016 Convertible Note as a liability in the balance sheet and also recorded a beneficial conversion feature of $601,000 as a debt discount upon issuance of the convertible note, which was amortized over the term of the debt using the effective interest method. The beneficial conversion feature was calculated based on the difference between the fair value of common stock on the transaction date and the effective conversion price of the convertible note. As of September 30, 2017 and December 31, 2016, the 2016 Convertible Note had an outstanding principal balance of $11.0 million and a carrying value of $10.9 million and $10.5 million, respectively. In December 2015, the Company entered into a convertible secured promissory note agreement (the “2015 Convertible Note”) with Mr. Drexler, pursuant to which he loaned the Company $6.0 million. Proceeds from the 2015 Convertible Note were used to fund working capital requirements. The 2015 Convertible Note was secured by all assets and properties of the Company and its subsidiaries, whether tangible or intangible. The 2015 Convertible Note originally carried an interest at a rate of 8% per annum, or 10% in the event of default. Both the principal and the interest under the 2015 Convertible Note were originally due in January 2017, unless converted earlier. The due date of the 2015 Convertible Note was extended to November 8, 2017 and the interest rate raised to 10% per annum, or 12% in the event of default. Mr. Drexler could convert the outstanding principal and accrued interest into 2,608,695 shares of common stock for $2.30 per share at any time. The Company could prepay the convertible note at the aggregate principal amount therein plus accrued interest by giving the holder between 15 and 60 day-notice, depending upon the specific circumstances, provided that Mr. Drexler could convert the 2015 Convertible Note during the applicable notice period. The Company recorded the 2015 Convertible Note as a liability in the balance sheet and also recorded a beneficial conversion feature of $52,000 as a debt discount upon issuance of the 2015 Convertible Note, which was amortized over the original term of the debt using the effective interest method. The beneficial conversion feature was calculated based on the difference between the fair value of common stock on the transaction date and the effective conversion price of the convertible note. As of September 30, 2017 and December 31, 2016, the convertible note had an outstanding principal balance and carrying value of $6.0 million. In connection with the Company entering into the 2015 Convertible Note with Mr. Drexler, the Company granted Mr. Drexler the right to designate two directors to the Board. On November 3, 2017, subsequent to the end of the quarter, the Company entered into a refinancing transaction (the “Refinancing”) with Mr. Drexler. As part of the Refinancing, the Company issued to Mr. Drexler an amended and restated convertible secured promissory note (the “Refinanced Convertible Note”) in the original principal amount of $18,000,000, which amends and restates (i) 2015 Convertible Note, (ii) the 2016 Convertible Note, and (iii) the 2017 Note, and together with the 2015 Convertible Note and the 2016 Convertible Note, collectively, the “Prior Notes”). The Refinanced Convertible Note bears interest at the rate of 12% per annum. Interest payments are due on the last day of each quarter. At the Company’s option (as determined by its independent directors), the Company may repay up to one sixth of any interest payment by either adding such amount to the principal amount of the note or by converting such interest amount into an equivalent amount of the Company’s common stock. Any interest not paid when due shall be capitalized and added to the principal amount of the Refinanced Convertible Note and bear interest on the applicable interest payment date along with all other unpaid principal, capitalized interest, and other capitalized obligations. Both the principal and any capitalized and unpaid interest under the Refinanced Convertible Note are due on December 31, 2019, unless converted earlier. Mr. Drexler may convert the outstanding principal and accrued interest into shares of the Company’s common stock at a conversion price of $1.11 per share, which was the 5 day average price of the Company’s common stock prior to the refinance closing date, at any time. The Company may prepay the Refinanced Convertible Note by giving Mr. Drexler between 15 and 60 days’ notice depending upon the specific circumstances, subject to Mr. Drexler’s conversion right. The Refinanced Convertible Note contains customary events of default, including, among others, the failure by the Company to make a payment of principal or interest when due. Following an event of default, interest will accrue at the rate of 14% per annum. In addition, following an event of default, any conversion, redemption, payment or prepayment of the Refinanced Convertible Note will be at a premium of 105%. The Refinanced Convertible Note also contains customary restrictions on the ability of the Company to, among other things, grant liens or incur indebtedness other than certain obligations incurred in the ordinary course of business. The restrictions are also subject to certain additional qualifications and carveouts, as set forth in the Refinanced Convertible Note. The Refinanced Convertible Note is subordinated to certain other indebtedness of the Company. As part of the Refinancing, the Company and Mr. Drexler entered into a restructuring agreement (the “Restructuring Agreement”) pursuant to which the parties agreed to enter into the Refinanced Convertible Note and to amend and restate the security agreement pursuant to which the Prior Notes were secured by all of the assets and properties of the Company and its subsidiaries whether tangible or intangible, by entering into the Third Amended and Restated Security Agreement (the “Amended Security Agreement”). Pursuant to the Restructuring Agreement, the Company agreed to pay, on the effective date of the Refinancing, all outstanding interest on the Prior Notes through November 8, 2017 and certain fees and expenses incurred by Mr. Drexler in connection with the Restructuring. In connection with the Company’s entry into of a Loan and Security Agreement with Crossroads Financial Group, LLC (“Crossroads”) (the “Crossroads Loan Agreement”), Mr. Drexler agreed to enter into a subordination agreement with Crossroads (the “Subordination Agreement”), pursuant to which the payment of the Company’s obligations under the Prior Notes were subordinated to the Company’s obligations to Crossroads. As part of the Refinancing, Crossroads waived certain provisions of the Crossroads Loan Agreement that would have been triggered by the Company’s entry into of the Refinanced Convertible Note. In addition, Mr. Drexler and Crossroads entered into an amendment to the Subordination Agreement that replaced the obligations under the Prior Notes with the obligations under the Refinanced Convertible Note. (See Note 16). For the three months ended September 30, 2017 and 2016, interest expense related to the related party convertible secured promissory notes was $0.7 million and $0.1 million, respectively. For the nine months ended September 30, 2017 and 2016, interest expense related to the related party convertible secured promissory notes was $1.8 million and $0.4 million, respectively. During the nine months ended September 30, 2017 and 2016, $1.8 million and $0.4 million, respectively, in interest was paid in cash to Mr. Drexler. Secured Borrowing Arrangement In January 2016, the Company entered into a Purchase and Sale Agreement (the “Agreement”) with Prestige Capital Corporation (“Prestige”) pursuant to which the Company agreed to sell and assign and Prestige agreed to buy and accept, certain accounts receivable owed to the Company (“Accounts”). Under the terms of the Agreement, upon the receipt and acceptance of each assignment of Accounts, Prestige will pay the Company 80% of the net face amount of the assigned Accounts, up to a maximum total borrowings of $12.5 million subject to sufficient amounts of accounts receivable to secure the loan. The remaining 20% will be paid to the Company upon collection of the assigned Accounts, less any chargeback, disputes, or other amounts due to Prestige. Prestige’s purchase of the assigned Accounts from the Company will be at a discount fee which varies based on the number of days outstanding from the assignment of Accounts to collection of the assigned Accounts. In addition, the Company granted Prestige a continuing security interest in and lien upon all accounts receivable, inventory, fixed assets, general intangibles and other assets. The Agreement’s term has been extended to March 29, 2018. Prestige may cancel the Agreement with 30-day notice. During the three months ended September 30, 2017, the Company sold to Prestige accounts with an aggregate face amount of approximately $13.3 million, for which Prestige paid to the Company approximately $10.6 million in cash. During the three months ended September 30, 2017, $9.8 million was subsequently repaid to Prestige, including fees and interest. During the nine months ended September 30, 2017, the Company sold to Prestige accounts with an aggregate face amount of approximately $27.9 million, for which Prestige paid to the Company approximately $22.3 million in cash. During the nine months ended September 30, 2017, $21.4 million was subsequently repaid to Prestige, including fees and interest. During the three months ended September 30, 2016, the Company had no new transactions with Prestige. During the nine months ended September 30, 2016, the Company sold to Prestige accounts with an aggregate face amount of approximately $49.3 million, for which Prestige paid to the Company approximately $39.5 million in cash. During the three and nine months ended September 30, 2016, $8.7 million and $40.0 million was subsequently repaid to Prestige, including fees and interest. The proceeds from the initial assignment to Prestige under this secured borrowing arrangement were primarily utilized to pay off the balance of the existing line of credit and term loan with ANB Bank.

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Operating Leases The Company leases office and warehouse facilities under operating leases, which expire at various dates through 2022. The amounts reflected in the table below are for the aggregate future minimum lease payments under non-cancelable facility operating leases for properties that have not been abandoned as part of the restructuring plan. See Note 5 for additional details regarding the restructured leases. Under lease agreements that contain escalating rent provisions, lease expense is recorded on a straight-line basis over the lease term. During the three months ended September 30, 2017 and 2016, rent expense was $0.1 million and $0.2 million, respectively. During the nine months ended September 30, 2017 and 2016, rent expense was $0.3 million and $0.8 million, respectively. As of September 30, 2017, future minimum lease payments are as follows (in thousands): For the Year Ending December 31, Remainder of 2017 $ 219 2018 860 2019 846 2020 735 2021 481 2022 369 Total minimum lease payments $ 3,510 Capital Leases In December 2014, the Company entered into a capital lease agreement providing for approximately $1.8 million in credit to lease up to 50 vehicles as part of a fleet lease program. As of September 30, 2017, the Company was leasing two vehicles under the capital lease which were included in “Property and equipment, net” in the Condensed Consolidated Balance Sheets. The original cost of leased assets was $86,000 and the associated accumulated depreciation was $41,000. The Company also leases manufacturing and warehouse equipment under capital leases, which expire at various dates through February 2020. Several of such leases were reclassified to the restructuring liability during 2016, and related assets were written off to restructuring expense for the year ended December 31, 2016. As of September 30, 2017 and December 31, 2016, short-term capital lease liabilities of $135,000 and $173,000, respectively, are included as a component of current accrued liabilities, and the long-term capital lease liabilities of $171,000 and $332,000, respectively, are included as a component of long-term liabilities in the Condensed Consolidated Balance Sheets. As of September 30, 2017, the Company’s future minimum lease payments under capital lease agreements, are as follows (in thousands): For the Year Ending December 31, Remainder of 2017 $ 37 2018 136 2019 101 2020 50 Total minimum lease payments 324 Less amounts representing interest (19 ) Present value of minimum lease payments $ 305 Purchase Commitment Upon the completion of the sale of BioZone on May 9, 2016, the Company entered into a manufacturing and supply agreement whereby the Company is required to purchase a minimum of approximately $2.5 million of products per year from BioZone annually for an initial term of three years. If the minimum order quantities of specific products are not met, a $3.0 million minimum purchase of other products must be met in order to waive the shortfall, which is at 25% of the realized shortfall. Due to the timing of achieving the minimum purchase quantities, we are below these targets. As a result, we have reserved an amount to cover the estimated purchase commitment shortfall during the three and nine months ended September 30, 2017. Settlements Baker Barn In May 2017, Bakery Barn, a supplier of our protein bars, filed a lawsuit in the Western District of Pennsylvania alleging that the Company had failed to pay $1,406,078.59 owing for finished product manufactured by Bakery Barn, as well as packaging materials purchased by Bakery Barn to manufacture the Company’s protein bars. The Company filed an answer and counterclaims against Bakery Barn, alleging that Bakery Barn had breached the Manufacturing Agreement and the Quality Agreement by supplying the Company with stale, hardened, moldy or otherwise unsaleable protein bars, and that Bakery Barn’s breaches have caused the Company, at a minimum, several hundred thousand dollars in damages. On October 27, 2017, the parties settled their dispute and entered into a settlement agreement, pursuant to which the Company agreed to pay Bakery Barn $350,000 on October 28, 2017, and an additional $352,416 by November 26, 2017. The parties also agreed that Bakery Barn would resume producing products for the Company under substantially the same terms embodied in the oral Manufacturing Agreement, until such time that the Manufacturing Agreement can be reduced to writing. The Company recorded a credit in its Statement of Operations for the three and nine months ended September 30, 2017 for approximately $391,000. Manchester City Football Group The Company was engaged in a dispute with City Football Group Limited (“CFG”), the owner of Manchester City Football Group, concerning amounts allegedly owed by the Company under a Sponsorship Agreement with CFG. In August 2016, CFG commenced arbitration in the United Kingdom against the Company, seeking approximately $8.3 million for the Company’s purported breach of the Agreement. On July 28, 2017, the Company approved a Settlement Agreement (the “Settlement Agreement”) with CFG effective July 7, 2017. The Settlement Agreement represents a full and final settlement of all litigation between the parties. Under the terms of the agreement, the Company has agreed to pay CFG a sum of $3 million, consisting of a $1 million payment that was advanced by a related party on July 7, 2017, and subsequent $1 million installments to be paid by July 7, 2018 and July 7, 2019, respectively. The Company recorded a charge in its Statement of Operations for the nine months ended September 30, 2017 for approximately $1.5 million, representing the discounted value of the unrecorded settlement amount and an additional $0.1 million, representing imputed interest. The Company has now concluded the finalization of all its major legacy endorsement deals. Arnold Schwarzenegger The Company was engaged in a dispute with Marine MP, LLC (“Marine MP”), Arnold Schwarzenegger (“Schwarzenegger”), and Fitness Publications, Inc. (“Fitness,” and together with Marine MP and Schwarzenegger, the “AS Parties”) concerning amounts allegedly owed under the parties’ Endorsement Licensing and Co-Branding Agreement (the “Endorsement Agreement”). In May 2016, the Company received written notice that the AS Parties were terminating the Endorsement Licensing and Co-Branding Agreement by and among the Company and the AS Parties, then the Company provided written notice to the AS Parties that it was terminating the Endorsement Agreement, and the AS Parties then commenced arbitration, which alleged that the Company breached the parties’ agreement and misappropriated Schwarzenegger’s likeness. The Company filed its response and counterclaimed for breach of contract and breach of the implied covenant of good faith and fair dealing. On December 17, 2016, the Company entered into a Settlement Agreement (the “Settlement Agreement”) with the AS Parties, effective January 4, 2017. Pursuant to the Settlement Agreement, and to resolve and settle all disputes between the parties and release all claims between them, the Company agreed to pay the AS Parties (a) $1.0 million, which payment was released to the AS Parties on January 5, 2017, and (b) $2.0 million within six months of the effective date of the Settlement Agreement. The Company paid the settlement in full as of September 30, 2017. The Company also has agreed that it will not sell any products from its Arnold Schwarzenegger product line, will donate to a charity chosen by Arnold Schwarzenegger any remaining usable product, and otherwise destroy any products currently in inventory. This inventory was written off to “Impairment of assets” in the Consolidated Statement of Operations during the year ended December 31, 2016. In addition, in connection with the transaction, the 780,000 shares of Company common stock held by Marine MP were sold to a third party on January 4, 2017 in exchange for an aggregate payment by such third party of $1,677,000 to the AS Parties. Contingencies In the normal course of business or otherwise, the Company may become involved in legal proceedings. The Company will accrue a liability for such matters when it is probable that a liability has been incurred and the amount can be reasonably estimated. When only a range of possible loss can be established, the most probable amount in the range is accrued. If no amount within this range is a better estimate than any other amount within the range, the minimum amount in the range is accrued. The accrual for a litigation loss contingency might include, for example, estimates of potential damages, outside legal fees and other directly related costs expected to be incurred. As of September 30, 2017, the Company was involved in the following material legal proceedings described below. Supplier Complaint In January 2016, ThermoLife International LLC (“ThermoLife”), a supplier of nitrates to MusclePharm, filed a complaint against the Company in Arizona state court. In its complaint, ThermoLife alleges that the Company failed to meet minimum purchase requirements contained in the parties’ supply agreement and seeks monetary damages for the deficiency in purchase amounts. In March 2016, the Company filed an answer to ThermoLife’s complaint, denying the allegations contained in the complaint, and filed a counterclaim alleging that ThermoLife breached its express warranty to MusclePharm because ThermoLife’s products were defective and could not be incorporated into the Company’s products. Therefore, the Company believes that ThermoLife’s complaint is without merit. The lawsuit continues to be in the discovery phase. Former Executive Lawsuit In December 2015, the Company accepted notice by Mr. Richard Estalella (“Estalella”) to terminate his employment as the Company’s President. Although Estalella sought to terminate his employment with the Company for “Good Reason,” as defined in Estalella’s employment agreement with the Company (the “Employment Agreement”), the Company advised Estalella that it deemed his resignation to be without Good Reason. In February 2016, Estalella filed a complaint in Colorado state court against the Company and Ryan Drexler, Chairman of the Board, Chief Executive Officer and President, alleging, among other things, that the Company breached the Employment Agreement, and seeking certain equitable relief and unspecified damages. The Company believes Estalella’s claims are without merit. As of the date of this report, the Company has evaluated the potential outcome of this lawsuit and recorded the liability consistent with its policy for accruing for contingencies. The lawsuit continues to be in the discovery phase with a revised trial date expected to commence in May 2018. Insurance Carrier Lawsuit The Company is engaged in litigation with an insurance carrier, Liberty Insurance Underwriters, Inc. (“Liberty”), arising out of Liberty’s denial of coverage. In 2014, the Company sought coverage under an insurance policy with Liberty for claims against directors and officers of the Company arising out of an investigation by the Securities and Exchange Commission. Liberty denied coverage, and, on February 12, 2015, the Company filed a complaint in the District Court, City and County of Denver, Colorado against Liberty claiming wrongful and unreasonable denial of coverage for the cost and expenses incurred in connection with the SEC investigation and related matters. Liberty removed the complaint to the United States District Court for the District of Colorado, which in August 2016 granted Liberty’s motion for summary judgment, denying coverage and dismissing the Company’s claims with prejudice, and denied the Company’s motion for summary judgment. The Company filed an appeal in November 2016. The appeal is currently in the discovery phase. IRS Audit On April 6, 2016, the Internal Revenue Service (“IRS”) selected the Company’s 2014 Federal Income Tax Return for audit. As a result of the audit, the IRS proposed certain adjustments with respect to the tax reporting of the Company’s former executives’ 2014 restricted stock grants. Due to the Company’s current and historical loss position, the proposed adjustments would have no material impact on its Federal income tax. On October 5, 2016, the IRS commenced an audit of the Company’s employment and withholding tax liability for 2014. The IRS is contending that the Company inaccurately reported the value of the restricted stock grants and improperly failed to provide for employment taxes and federal tax withholding on these grants. In addition, the IRS is proposing certain penalties associated with the Company’s filings. On April 4, 2017, the Company received a “30-day letter” from the IRS asserting back taxes and penalties of approximately $5.3 million, of which $0.4 million related to employment taxes and $4.9 million related to federal tax withholding and penalties. Additionally, the IRS is asserting that the Company owes information reporting penalties of approximately $2.0 million. The Company’s counsel has submitted a formal protest to the IRS disputing on several grounds all of the proposed adjustments and penalties on the Company’s behalf, and the Company intends to pursue this matter vigorously through the IRS appeal process. Due to the uncertainty associated with determining the Company’s liability for the asserted taxes and penalties, if any, and to the Company’s inability to ascertain with any reasonable degree of likelihood, as of the date of this report, the outcome of the IRS appeals process, the Company is unable to provide an estimate for its potential liability, if any, associated with these taxes. IRS Notice On September 11, 2017, the IRS sent a notice of assessment to MusclePharm, LLC for payroll taxes, penalties and interest in the amount of approximately $344,000. The Company believes this notice to be a clerical error as this this entity was dissolved prior to the period the IRS is claiming this assessments relates to. The Company is in the process of resolving this matter with the IRS. Sponsorship and Endorsement Contract Liabilities The Company has various non-cancelable endorsement and sponsorship agreements with terms expiring through 2019. The total value of future contractual payments as of September 30, 2017 are as follows (in thousands): For the Year Ending December 31, Remainder of 2017 2018 2019 Total Outstanding Payments Endorsement $ 32 $ 11 $ — $ 43 Sponsorship 52 144 55 251 Total future payments $ 84 $ 155 $ 55 $ 294

Note 10 - Stockholders' Deficit

Note 10 - Stockholders' Deficit	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Stockholders' Deficit	Common Stock During the nine months ended September 30, 2017, the Company had the following transactions related to its common stock including restricted stock awards (in thousands, except share and per share data): Transaction Type Quantity (Shares) Valuation ($) Range of Value per Share Stock issued to employees, executives and directors 538,945 $ 1,045 $ 1.87-2.17 Total 538,945 $ 1,045 $ 1.87-2.17 During the nine months ended September 30, 2016, the Company issued common stock including restricted stock awards, as follows (in thousands, except share and per share data): Transaction Type Quantity (Shares) Valuation ($) Range of Value per Share Stock issued to employees, executives and directors 372,154 $ 914 $ 1.89-2.95 Stock issued related to sale of subsidiary 200,000 640 3.20 Cancellation of executive restricted stock (433,000 ) (456 ) 13.00 Total 139,154 $ 1,098 $ 1.89-13.00 The fair value of all stock issuances above is based upon the quoted closing trading price on the date of issuance. Common stock outstanding as of September 30, 2017 and December 31, 2016 includes shares legally outstanding even if subject to future vesting. Warrants In November 2016, the Company issued a warrant to purchase 1,289,378 shares, equal to approximately 7.5% of the Company’s fully diluted equity of its common stock to the parent company of Capstone Nutrition, the Company’s former product manufacturer, pursuant to a settlement agreement, which under certain circumstances is subject to adjustment. The exercise price of this warrant was $1.83 per share, with a contractual term of four years. The Company has valued this warrant by utilizing the Black Scholes model at approximately $1.8 million with the following assumptions: contractual life of four years, risk free interest rate of 1.27%, dividend yield of 0%, and expected volatility of 118.4%. In July 2014, the Company issued a warrant to purchase 100,000 shares of its common stock related to an endorsement agreement. The exercise price of this warrant was $11.90 per share, with a contractual term of five years. This warrant fully vested during 2016. The Company used the Black-Scholes model to determine the estimated fair value of the warrants, with the following assumptions: contractual life of five years, risk free interest rate of 1.7%, dividend yield of 0%, and expected volatility of 55%. Treasury Stock During the nine months ended September 30, 2017 and the year ended December 31, 2016, the Company did not repurchase any shares of its common stock and held 875,621 shares in treasury as of September 30, 2017 and December 31, 2016.

Note 11 - Stock-Based Compensat

Note 11 - Stock-Based Compensation	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Restricted Stock The Company’s stock-based compensation for the three and nine months ended September 30, 2017 and 2016 consist primarily of restricted stock awards. The activity of restricted stock awards granted to employees, executives and Board members was as follows: Unvested Restricted Stock Awards Number of Shares Weighted Average Grant Date Fair Value Unvested balance – December 31, 2016 378,425 $ 3.45 Granted 538,945 1.94 Vested (179,680 ) 2.67 Cancelled — — Unvested balance – September 30, 2017 737,690 2.53 The Company issued 168,783 and 538,945 shares of restricted stock to its Board members for the three and nine months ended September 30, 2017, respectively. The total fair value of restricted stock awards granted to employees and the Board was $0.3 million and $0.5 million for the three months ended September 30, 2016, respectively, and $1.0 million and $0.9 million for the nine months ended September 30, 2017 and 2016, respectively. As of September 30, 2017, the total unrecognized expense for unvested restricted stock awards, net of expected forfeitures, was $0.8 million, which is expected to be amortized over a weighted average period of 0.8 years. Restricted Stock Awards Issued to Ryan Drexler, Chairman of the Board, Chief Executive Officer and President In January 2017, the Company issued Mr. Ryan Drexler 350,000 shares of restricted stock pursuant to an Amended and Restated Executive Employment Agreement dated November 18, 2016 (“Employment Agreement”) with a grant date value of $0.7 million based upon the closing price of the Company’s common stock on the date of issuance. These shares of restricted stock vest in full upon the first anniversary of the grant date. Accelerated Vesting of Restricted Stock Awards Related to Termination of Employment Agreement with Brad Pyatt, Former Chief Executive Officer In March 2016, Brad Pyatt, the Company’s former Chief Executive Officer, terminated his employment with the Company. Pursuant to the terms of the separation agreement with the Company, in exchange for a release of claims, the Company agreed to pay severance in the amount of $1.1 million, payable over a 12-month period, a lump sum of $250,000 paid during March 2017 and reimbursement of COBRA premiums, which the Company recorded in the six months ended September 30, 2016. In addition, the remaining unvested restricted stock awards held by Brad Pyatt of 500,000 shares vested in full upon his termination in accordance with the original grant terms. In connection with the accelerated vesting of these restricted stock awards, the Company recognized stock compensation expense of $3.9 million, which is included in “Salaries and benefits” in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2016. All amounts due Mr. Pyatt were paid as of March 31, 2017. Stock Options The Company may grant options to purchase shares of the Company’s common stock to certain employees and directors pursuant to the 2015 Plan. Under the 2015 Plan, all stock options are granted with an exercise price equal to or greater than the fair market value of a share of the Company’s common stock on the date of grant. Vesting is generally determined by the Compensation Committee of the Board within limits set forth in the 2015 Plan. No stock option will be exercisable more than ten years after the date it is granted. In February 2016, the Company issued options to purchase 137,362 shares of its common stock to Mr. Drexler, the Company’s Chairman of the Board, Chief Executive Officer, and President, and 54,945 to Michael Doron, the former Lead Director of the Board. Upon resignation from the Board of Directors, Mr. Doron forfeited 20,604 of the options issued. These stock options have an exercise price of $1.89 per share, a contractual term of 10 years and a grant date fair value of $1.72 per share, or $0.3 million, which is amortized on a straight-line basis over the vesting period of two years. The Company determined the fair value of the stock options using the Black-Scholes model. The table below sets forth the assumptions used in valuing such options. For the Six Months Ended June 30, 2016 Expected term of options 6.5 years Expected volatility 131.0% Risk-free interest rate 1.71% Expected dividend yield 0.0% For the three months ended September 30, 2017 and 2016, the Company recorded stock compensation expense related to options of $29,000 and $42,000, respectively. For the nine months ended September 30, 2017 and 2016, the Company recorded stock compensation expense related to options of $112,000 and $97,000, respectively.

Note 12 - Net Loss per Share

Note 12 - Net Loss per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Net Loss per Share	Basic net loss per share is computed by dividing net loss for the period by the weighted average number of shares of common stock outstanding during each period, excluding any unvested restricted stock shares which are included in common stock outstanding. There was no dilutive effect for the outstanding potentially dilutive securities for the three and nine months ended September 30, 2017 and 2016, respectively, as the Company reported a net loss for all periods. The following table sets forth the computation of the Company’s basic and diluted net loss per share for the periods presented (in thousands, except share and per share data): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2017 2016 2017 2016 Net loss $ (2,128 ) $ (1,447 ) $ (8,426 ) $ (12,248 ) Weighted average common shares used in computing net loss per share, basic and diluted 13,875,119 13,978,833 13,819,939 13,886,496 Net loss per share, basic and diluted $ (0.15 ) $ (0.10 ) $ (0.61 ) $ (0.88 ) Diluted net income per share is computed by dividing net income for the period by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. The Company uses the treasury stock method to determine whether there is a dilutive effect of outstanding potentially dilutive securities, and the if-converted method to assess the dilutive effect of the convertible notes. There was no dilutive effect for the outstanding awards for the three and nine months ended September 30, 2017 and 2016, respectively, as the Company reported a net loss for all periods. However, if the Company had net income for the three and nine months ended September 30, 2017, the potentially dilutive securities included in the earnings per share computation would have been 8,852,627 and 9,048,072, respectively. If the Company had net income for the three and nine months ended September 30, 2016, the potentially dilutive securities included in the earnings per share computation would have been 2,608,695 for both periods. Total outstanding potentially dilutive securities were comprised of the following: As of September 30, 2017 2016 Stock options 171,703 192,307 Warrants 1,389,378 100,000 Unvested restricted stock 737,690 336,014 Convertible notes 8,619,624 2,608,695 Total common stock equivalents 10,918,395 3,237,016

Note 13 - Income Taxes

Note 13 - Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income taxes are provided for the tax effects of transactions reported in the Condensed Consolidated Financial Statements and consist of taxes currently due. Deferred taxes relate to differences between the basis of assets and liabilities for financial and income tax reporting which will be either taxable or deductible when the assets or liabilities are recovered or settled. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has established a full valuation allowance as it is more likely than not that the tax benefits will not be realized as of September 30, 2017.

Note 14 - Segments, Geographica

Note 14 - Segments, Geographical Information	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Segments, Geographical Information	The Company’s chief operating decision maker reviews financial information presented on a consolidated basis for purposes of allocating resources and evaluating financial performance. As such, the Company currently has a single reporting segment and operating unit structure. In addition, substantially all long-lived assets are attributable to operations in the U.S. for both periods presented. Revenue, net by geography is based on the company addresses of the customers. The following table sets forth revenue, net by geographic area (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2017 2016 2017 2016 Revenue, net: United States $ 14,502 $ 18,744 $ 46,769 $ 71,955 International 9,894 11,950 29,828 34,518 Total revenue, net $ 24,396 $ 30,694 $ 76,597 $ 106,473

Note 15 - Key Executive Life In

Note 15 - Key Executive Life Insurance	9 Months Ended
	Sep. 30, 2017
Note 15 - Key Executive Life Insurance
Key Executive Life Insurance	The Company had purchased split dollar life insurance policies on certain key executives. These policies provide a split of 50% of the death benefit proceeds to the Company and 50% to the officer’s designated beneficiaries. None of these key executives are currently employed by the Company, and all policies were terminated or transferred to the former employees as of December 31, 2016.

Note 16 - Subsequent Events

Note 16 - Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	GAAP requires an entity to disclose events that occur after the balance sheet date but before financial statements are issued or are available to be issued (“subsequent events”) as well as the date through which an entity has evaluated subsequent events. There are two types of subsequent events. The first type consists of events or transactions that provide additional evidence about conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing financial statements, (“recognized subsequent events”). The second type consists of events that provide evidence about conditions that did not exist at the date of the balance sheet but arose subsequent to that date (“non-recognized subsequent events”). Recognized Subsequent Events Refinancing Transaction with Ryan Drexler As described in Note 8, the related party Prior Notes were refinanced on November 3, 2017 whereby, among other things, the maturity date was extended to December 31, 2019 and accordingly such debt has been classified as a long-term liability in the accompanying Condensed Consolidated Balance Sheet as of September 30, 2017. Unrecognized Subsequent Events Inventory Financing On October 6, 2017, the Company and its affiliate (together with the Company, “Borrower”) entered into a Loan and Security Agreement (“Security Agreement”) with Crossroads Financial Group, LLC (“Lender”). Pursuant to the Security Agreement, Borrower may borrow up to 70% of its Inventory Cost or up to 75% of Net Orderly Liquidation Value (each as defined in the Security Agreement), up to a maximum amount of $3.0 million at an interest rate of 1.5% per month, subject to a minimum monthly fee of $22,500. The initial term of the Security Agreement is six months from the date of execution, and such initial term is extended automatically in six month increments, unless earlier terminated pursuant to the terms of the Security Agreement. The Security Agreement contains customary events of default, including, among others, the failure to make payments on amounts owed when due, default under any other material agreement or the departure of Mr. Drexler. The Security Agreement also contains customary restrictions on the ability of Borrower to, among other things, grant liens, incur debt and transfer assets. Under the Security Agreement, Borrower has agreed to grant Lender a security interest in all Borrower’s present and future accounts, chattel paper, goods (including inventory and equipment), instruments, investment property, documents, general intangibles, intangibles, letter of credit rights, commercial tort claims, deposit accounts, supporting obligations, documents, records and the proceeds thereof.

Note 2 - Summary of Significa25

Note 2 - Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	The accompanying Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). The unaudited Condensed Consolidated Financial Statements include the accounts of MusclePharm Corporation and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
Unaudited Interim Financial Information	The accompanying unaudited interim Condensed Consolidated Financial Statements have been prepared in accordance with GAAP and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these statements do not include all of the information and notes required by GAAP for complete financial statements. The Company’s management believes the unaudited interim Condensed Consolidated Financial Statements include all adjustments of a normal recurring nature necessary for the fair presentation of the Company’s financial position as of September 30, 2017, results of operations for the three and nine months ended September 30, 2017 and 2016, and cash flows for the nine months ended September 30, 2017 and 2016. The results of operations for the three and nine months ended September 30, 2017 are not necessarily indicative of the results to be expected for the year ending December 31, 2017. These unaudited interim Condensed Consolidated Financial Statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016.
Use of Estimates	The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and disclosed in the consolidated financial statements and accompanying notes. Such estimates include, but are not limited to, allowance for doubtful accounts, revenue discounts and allowances, the valuation of inventory and tax assets, the assessment of useful lives, recoverability and valuation of long-lived assets, likelihood and range of possible losses on contingencies, restructuring liabilities, valuations of equity securities and intangible assets, fair value of derivatives, warrants and options, going concern, among others. Actual results could differ from those estimates.
Revenue Recognition	Revenue is recognized when all of the following criteria are met: ● Persuasive evidence of an arrangement exists. ● Delivery has occurred. ● The fee is fixed or determinable. ● Collection is reasonably assured. The Company’s standard terms and conditions of sale allow for product returns or replacements in certain cases. Estimates of expected future product returns are recognized at the time of sale based on analyses of historical return trends by customer type. Upon recognition, the Company reduces revenue and cost of revenue for the estimated return. Return rates can fluctuate over time, but are sufficiently predictable with established customers to allow the Company to estimate expected future product returns, and an accrual is recorded for future expected returns when the related revenue is recognized. Product returns incurred from established customers were $0.2 million and $0.1 million for the three months ended September 30, 2017 and 2016, respectively, and $0.4 million and $0.6 million for the nine months ended September 30, 2017 and 2016, respectively. The Company offers sales incentives through various programs, consisting primarily of advertising related credits, volume incentive rebates, and sales incentive reserves. The Company records advertising related credits with customers as a reduction to revenue as no identifiable benefit is received in exchange for credits claimed by the customer. Volume incentive rebates are provided to certain customers based on contractually agreed upon percentages once certain thresholds have been met. Sales incentive reserves are computed based on historical trending and budgeted discount percentages, which are typically based on historical discount rates with adjustments for any known changes, such as future promotions or one-time historical promotions that will not repeat for each customer. The Company records sales incentive reserves and volume rebate reserves as a reduction to revenue. During the three months ended September 30, 2017 and 2016, the Company recorded discounts and sales returns, totaling $2.1 million and $10.8 million, respectively, which accounted for 8% and 26% of gross revenue in each period, respectively. During the nine months ended September 30, 2017 and 2016, the Company recorded discounts and sales returns, totaling $13.8 million and $27.9 million, respectively, which accounted for 16% and 21% of gross revenue in each period, respectively.
Concentrations	Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable. The Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The cash balance at times may exceed federally insured limits. Management believes the financial risk associated with these balances is minimal and has not experienced any losses to date. Significant customers are those which represent more than 10% of the Company’s net revenue for each period presented. For each significant customer, revenue as a percentage of total revenue is as follows: Percentage of Net Revenue for the Three Months Ended September 30, Percentage of Net Revenue for the Nine Months Ended September 30, 2017 2016 2017 2016 Customers Costco Wholesale Corporation 26 % 20 % 26 % 20 % Amazon 16 % * 11 % * * Represents less than 10% of net revenue.
Share-Based Payments and Stock-Based Compensation	Share-based compensation awards, including stock options and restricted stock awards, are recorded at estimated fair value on the applicable award’s grant date, based on estimated number of awards that are expected to vest. The grant date fair value is amortized on a straight-line basis over the time in which the awards are expected to vest, or immediately if no vesting is required. Share-based compensation awards issued to non-employees for services are recorded at either the fair value of the services rendered or the fair value of the share-based payments whichever is more readily determinable. The fair value of restricted stock awards is based on the fair value of the stock underlying the awards on the grant date as there is no exercise price. The fair value of stock options is estimated using the Black-Scholes option-pricing model. The determination of the fair value of each stock award using this option-pricing model is affected by the Company’s assumptions regarding a number of complex and subjective variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards and the expected term of the awards based on an analysis of the actual and projected employee stock option exercise behaviors and the contractual term of the awards. Due to the Company’s limited experience with the expected term of options, the simplified method was utilized in determining the expected option term as prescribed in Staff Accounting Bulletin No. 110. The Company recognizes stock-based compensation expense over the requisite service period, which is generally consistent with the vesting of the awards, based on the estimated fair value of all stock-based payments issued to employees and directors that are expected to vest.
Recent Accounting Pronouncements	During August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-15, Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Revenue Recognition Revenue Recognition- Construction-Type and Production-Type Contracts Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718) In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) Leases In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In July 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

Note 2 - Summary of Significa26

Note 2 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2017
Note 2 - Summary Of Significant Accounting Policies Tables
Significant customers	Percentage of Net Revenue for the Three Months Ended September 30, Percentage of Net Revenue for the Nine Months Ended September 30, 2017 2016 2017 2016 Customers Costco Wholesale Corporation 26 % 20 % 26 % 20 % Amazon 16 % * 11 % * * Represents less than 10% of net revenue.

Note 4 - Sale of BioZone (Table

Note 4 - Sale of BioZone (Tables)	9 Months Ended
	Sep. 30, 2017
Note 4 - Sale Of Biozone Tables
Loss on disposition of subsidiary	Cash proceeds from sale $ 5,942 Consideration for common stock transferred 50 Prepaid inventory 2,000 Fair market value of the common stock transferred (640 ) Assets sold: Accounts receivable, net (923 ) Inventory, net (1,761 ) Fixed assets, net (2,003 ) Intangible assets, net (5,657 ) All other assets (41 ) Liabilities transferred 1,197 Transaction and other costs (279 ) Loss on sale of subsidiary $ (2,115 )

Note 4 - Restructuring (Tables)

Note 4 - Restructuring (Tables)	9 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Schedule of Provision of Restructuring and Accrued Restructuring Charges	Contract Termination Costs Purchase Commitment of Discontinued Inventories Not Yet Received Abandoned Lease Facilities Total Balance as of December 31, 2016 $ 308 $ 175 $ 339 $ 822 Expensed — — — — Cash payments — — (102 ) (102 ) Balance as of September 30, 2017 $ 308 $ 175 $ 237 $ 720
Schedule of Future Payments Under The Restructuring Plan	For the Year Ending December 31, Outstanding Payments Remainder of 2017 2018 2019 2020 2021 Total Contract termination costs $ 308 $ — $ — $ — $ — $ 308 Purchase commitment of discontinued inventories not yet received 175 — — — — 175 Abandoned leased facilities 29 92 91 25 — 237 Total future payments $ 512 $ 92 $ 91 $ 25 $ — $ 720

Note 6 - Balance Sheet Compon29

Note 6 - Balance Sheet Components (Tables)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Property, Plant and Equipment	As of September 30, 2017 As of December 31, 2016 Furniture, fixtures and equipment $ 3,605 $ 3,521 Leasehold improvements 2,505 2,504 Manufacturing and lab equipment 3 3 Vehicles 86 334 Displays 485 483 Website 462 462 Construction in process — 55 Property and equipment, gross 7,146 7,362 Less: accumulated depreciation and amortization (4,920 ) (4,119 ) Property and equipment, net $ 2,226 $ 3,243
Schedule of Intangible Assets	As of September 30, 2017 Gross Value Accumulated Amortization Net Carrying Value Remaining Weighted-Average Useful Lives(years) Amortized Intangible Assets Brand $ 2,244 $ (847 ) $ 1,397 4.6 Total intangible assets $ 2,244 $ (847 ) $ 1,397 As of December 31, 2016 Gross Value Accumulated Amortization Net Carrying Value Remaining Weighted-Average Useful Lives(years) Amortized Intangible Assets Brand $ 2,244 $ (606 ) $ 1,638 5.1 Total intangible assets $ 2,244 $ (606 ) $ 1,638
Schedule of Estimated Future Amortization Expense of Intangible Assets	For the Year Ending December 31, Remainder of 2017 $ 80 2018 321 2019 321 2020 321 2021 321 Thereafter 33 Total amortization expense $ 1,397

Note 7 - Other Expense, net (Ta

Note 7 - Other Expense, net (Tables)	9 Months Ended
	Sep. 30, 2017
Other Income and Expenses [Abstract]
Other Expense, net	For the Three Months Ended September 30, For the Nine Months Ended September 30, 2017 2016 2017 2016 Other expense, net: Interest expense, related party $ (676 ) $ (134 ) $ (1,839 ) $ (376 ) Interest expense, other (6 ) (32 ) (14 ) (160 ) Interest expense, secured borrowing arrangement (172 ) (9 ) (397 ) (636 ) Foreign currency transaction gain 16 19 49 213 Other (20 ) 34 (325 ) (467 ) Total other expense, net $ (858 ) $ (122 ) $ (2,526 ) $ (1,426 )

Note 8 - Debt (Tables)

Note 8 - Debt (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Long Term Debt	As of September 30, 2017 As of December 31, 2016 2015 Convertible Note due November 8, 2017 with a related party $ — $ 6,000 2016 Convertible Note due November 8, 2017 with a related party — 11,000 2017 Refinanced Convertible Note due December 31, 2019 with a related party 18,000 — Obligations under secured borrowing arrangement 3,927 2,681 Unamortized debt discount (75 ) (535 ) Total debt 21,852 19,146 Less: current portion (3,927 ) (19,146 ) Long term debt $ 17,925 $ —

Note 9 - Commitments and Cont32

Note 9 - Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	For the Year Ending December 31, Remainder of 2017 $ 219 2018 860 2019 846 2020 735 2021 481 2022 369 Total minimum lease payments $ 3,510
Schedule of Future Minimum Lease Payments for Capital Leases	For the Year Ending December 31, Remainder of 2017 $ 37 2018 136 2019 101 2020 50 Total minimum lease payments 324 Less amounts representing interest (19 ) Present value of minimum lease payments $ 305
Contractual Obligation, Fiscal Year Maturity Schedule	For the Year Ending December 31, Remainder of 2017 2018 2019 Total Outstanding Payments Endorsement $ 32 $ 11 $ — $ 43 Sponsorship 52 144 55 251 Total future payments $ 84 $ 155 $ 55 $ 294

Note 10 - Stockholders' Defic33

Note 10 - Stockholders' Deficit (Tables)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Schedule of Stockholders Equity	During the nine months ended September 30, 2017, the Company had the following transactions related to its common stock including restricted stock awards (in thousands, except share and per share data): Transaction Type Quantity (Shares) Valuation ($) Range of Value per Share Stock issued to employees, executives and directors 538,945 $ 1,045 $ 1.87-2.17 Total 538,945 $ 1,045 $ 1.87-2.17 During the nine months ended September 30, 2016, the Company issued common stock including restricted stock awards, as follows (in thousands, except share and per share data): Transaction Type Quantity (Shares) Valuation ($) Range of Value per Share Stock issued to employees, executives and directors 372,154 $ 914 $ 1.89-2.95 Stock issued related to sale of subsidiary 200,000 640 3.20 Cancellation of executive restricted stock (433,000 ) (456 ) 13.00 Total 139,154 $ 1,098 $ 1.89-13.00

Note 11 - Stock-Based Compens34

Note 11 - Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Restricted Stock Units Activity	Unvested Restricted Stock Awards Number of Shares Weighted Average Grant Date Fair Value Unvested balance – December 31, 2016 378,425 $ 3.45 Granted 538,945 1.94 Vested (179,680 ) 2.67 Cancelled — — Unvested balance – September 30, 2017 737,690 2.53
Black-Sholes assumptions	For the Six Months Ended June 30, 2016 Expected term of options 6.5 years Expected volatility 131.0% Risk-free interest rate 1.71% Expected dividend yield 0.0%

Note 12 - Net Loss per Share (T

Note 12 - Net Loss per Share (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Loss Per Share	For the Three Months Ended September 30, For the Nine Months Ended September 30, 2017 2016 2017 2016 Net loss $ (2,128 ) $ (1,447 ) $ (8,426 ) $ (12,248 ) Weighted average common shares used in computing net loss per share, basic and diluted 13,875,119 13,978,833 13,819,939 13,886,496 Net loss per share, basic and diluted $ (0.15 ) $ (0.10 ) $ (0.61 ) $ (0.88 )
Antidilutive Securities Excluded from Computation of Diluted Earnings Per Share	As of September 30, 2017 2016 Stock options 171,703 192,307 Warrants 1,389,378 100,000 Unvested restricted stock 737,690 336,014 Convertible notes 8,619,624 2,608,695 Total common stock equivalents 10,918,395 3,237,016

Note 14 - Segments, Geographi36

Note 14 - Segments, Geographical Information (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Revenue, Net by Geographic Area	For the Three Months Ended September 30, For the Nine Months Ended September 30, 2017 2016 2017 2016 Revenue, net: United States $ 14,502 $ 18,744 $ 46,769 $ 71,955 International 9,894 11,950 29,828 34,518 Total revenue, net $ 24,396 $ 30,694 $ 76,597 $ 106,473

Note 1 - Description of Busin37

Note 1 - Description of Business (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (159,420)		$ (159,420)		$ (150,994)
Maximum amount of secured borrowing arrangement	10,000		10,000
Cash	4,878	$ 5,894	4,878	$ 5,894	4,943	$ 7,081
Working capital deficit	3,800		3,800
Cash received on account of sale of accounts	10,600	0	22,400	39,500
Repayments on secrued borrowing arrangement	9,800	$ 8,700	22,500	$ 40,000
Convertible notes with a related party, net of discount	0		0		$ 16,465
Total liabilities	$ 41,600		$ 41,600

Note 2 - Accounting Policies -

Note 2 - Accounting Policies - Summary of Significant Accounting Policies (Details) - Sales Revenue, Net [Member] - Customer Concentration Risk [Member]	3 Months Ended			9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016		Sep. 30, 2017	Sep. 30, 2016
Costco [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	26.00%	20.00%		26.00%	20.00%
Amazon [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	16.00%		[1]	11.00%		[1]
[1]	Represents less than 10% of net revenue.

Note 2 - Summary of Significa39

Note 2 - Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Note 2 - Accounting Policies Detail
Sales returns and discounts	$ 2,100	$ 10,800	$ 13,800	$ 27,900
Sales returns and discounts as a percentage of sales	8.00%	26.00%	16.00%	21.00%

Note 4 - Sale of BioZone (Detai

Note 4 - Sale of BioZone (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Note 4 - Sale Of Biozone Details
Cash proceeds from sale			$ 0	$ 5,942
Consideration for common stock transferred	$ 50		50
Prepaid inventory	2,000		2,000
Fair market value of the common stock transferred	(640)		(640)
Assets sold:
Accounts receivable, net	(923)		(923)
Inventory, net	(1,761)		(1,761)
Fixed assets, net	(2,003)		(2,003)
Intangible assets, net	(5,657)		(5,657)
All other assets	(41)		(41)
Liabilities transferred	1,197		1,197
Transaction and other costs	(279)		(279)
Loss on sale of subsidiary	$ 0	$ 0	$ 0	$ (2,115)

Note 5 - Restructuring (Details

Note 5 - Restructuring (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)
Restructuring Cost and Reserve [Line Items]
Beginning Balance	$ 822
Expensed	0
Cash payments	(102)
Balance	720
Contract termination costs [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance	308
Expensed	0
Cash payments	0
Balance	308
Purchase commitment of discontinued inventories not yet received [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance	175
Expensed	0
Cash payments	0
Balance	175
Abandoned leased facilities
Restructuring Cost and Reserve [Line Items]
Beginning Balance	339
Expensed	0
Cash payments	(102)
Balance	$ 237

Note 5 - Restructuring (Detai42

Note 5 - Restructuring (Details 1) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Remainder of 2017	$ 512
2,018	92
2,019	91
2,020	25
2,021	0
Total	720	$ 822
Contract termination costs [Member]
Restructuring Cost and Reserve [Line Items]
Remainder of 2017	308
2,018	0
2,019	0
2,020	0
2,021	0
Total	308	308
Purchase commitment of discontinued inventories not yet received [Member]
Restructuring Cost and Reserve [Line Items]
Remainder of 2017	175
2,018	0
2,019	0
2,020	0
2,021	0
Total	175	175
Abandoned leased facilities
Restructuring Cost and Reserve [Line Items]
Remainder of 2017	29
2,018	92
2,019	91
2,020	25
2,021	0
Total	$ 237	$ 339

Note 5 - Restructuring (Detai43

Note 5 - Restructuring (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges	$ 0	$ 1,667	$ 0	$ (2,579)
Inventory write down related to restructuring		$ 1,000	$ 0	2,285
Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges				100
Inventory write down related to restructuring				$ 2,300

Note 6 - Balance Sheet Compon44

Note 6 - Balance Sheet Components (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 7,146	$ 7,362
Less: accumulated depreciation and amortization	(4,920)	(4,119)
Property and equipment, net	2,226	3,243
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,605	3,521
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,505	2,504
Manufacturing And Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3	3
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	86	334
Displays [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	485	483
Website [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	462	462
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 0	$ 55

Note 6 - Balance Sheet Compon45

Note 6 - Balance Sheet Components (Details 1) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 2,244	$ 2,244
Finite-Lived Intangible Assets, Accumulated Amortization	(847)	(606)
Finite-Lived Intangible Assets, Net, Total	1,397	1,638
Brands [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	2,244	2,244
Finite-Lived Intangible Assets, Accumulated Amortization	(847)	(606)
Finite-Lived Intangible Assets, Net, Total	$ 1,397	$ 1,638
Finite-Lived Intangible Asset, Remaining Useful Life	4 years 7 months 6 days	5 years 1 month 6 days

Note 6 -Balance Sheet Component

Note 6 -Balance Sheet Components (Details 2) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2017	$ 80
2,018	321
2,019	321
2,020	321
2,021	321
Thereafter	33
Finite-Lived Intangible Assets, Net, Total	$ 1,397	$ 1,638

Note 6 - Balance Sheet Compon47

Note 6 - Balance Sheet Components (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Balance Sheet Related Disclosures [Abstract]
Inventory write down related to corporate restructuring		$ 1,000	$ 0	$ 2,285
Depreciation and amortization expense	$ 300	300	800	1,200
Amortization of intangible assets	$ 100	$ 200	$ 100	$ 500

Note 7 - Other Expense, net (De

Note 7 - Other Expense, net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Other expense, net:
Interest expense, related party	$ (676)	$ (134)	$ (1,839)	$ (376)
Interest expense, other	(6)	(32)	(14)	(160)
Interest expense, secured borrowing arrangement	(172)	(9)	(397)	(636)
Foreign currency transaction gain	16	19	49	213
Other	(20)	34	(325)	(467)
Total other expense, net	$ (858)	$ (122)	$ (2,526)	$ (1,426)

Note 8 - Debt (Details)

Note 8 - Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
2015 Convertible Note due January 2017 with a related party, net of discount	$ 0	$ 6,000
2016 Convertible Note due November 2017 with a related party, net of discount	0	10,465
2017 Refinanced Convertible Note due December 31, 2019 with a related party	18,000	0
Obligations under secured borrowing arrangement	3,927	2,681
Unamortized debt discount	(75)	(535)
Total debt	21,852	19,146
Less: current portion	(3,927)	(19,146)
Long term debt	$ 17,925	$ 0

Note 8 - Debt (Details Narrativ

Note 8 - Debt (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Debt Disclosure [Abstract]
2016 Convertible Note due November 2017 with a related party	$ 0		$ 0		$ 10,465
2015 Convertible Note due January 2017 with a related party	0		0		$ 6,000
Interest expense, related party	676	$ 134	1,839	$ 376
Cash received on account of sale of accounts	10,600	0	22,400	39,500
Repayments of account receivable sale	$ 9,800	$ 8,700	$ 22,500	$ 40,000

Note 9 - Commitments and Cont51

Note 9 - Commitments and Contingencies (Details) $ in Thousands	Sep. 30, 2017USD ($)
Year Ending December 31,
Remainder of 2017	$ 219
2,018	860
2,019	846
2,020	735
2,021	481
2,022	369
Total minimum lease payments	$ 3,510

Note 9 - Commitments and Cont52

Note 9 - Commitments and Contingencies (Details 1) $ in Thousands	Sep. 30, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2017	$ 37
2,018	136
2,019	101
2,020	50
Total minimum lease payments	324
Less amounts representing interest	(19)
Present value of minimum lease payments	$ 305

Note 9 - Commitments and Cont53

Note 9 - Commitments and Contingencies (Details 2) $ in Thousands	Sep. 30, 2017USD ($)
Contractual Obligation Fiscal Year Maturity [Line Items]
Remainder of 2017	$ 84
2,018	155
2,019	55
Contractual Obligation, Total future payments	294
Endorsement [Member]
Contractual Obligation Fiscal Year Maturity [Line Items]
Remainder of 2017	32
2,018	11
2,019	0
Contractual Obligation, Total future payments	43
Sponsorship [Member]
Contractual Obligation Fiscal Year Maturity [Line Items]
Remainder of 2017	52
2,018	144
2,019	55
Contractual Obligation, Total future payments	$ 251

Note 9 - Commitments and Cont54

Note 9 - Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense, Net	$ 100	$ 200	$ 300	$ 800
Capital lease - short term	135		135		$ 173
Capital lease - long term	171		171		$ 332
Settlement of obligation	$ 0	$ 0	$ 1,453	$ 0

Note 10 - Stockholders' Defic55

Note 10 - Stockholders' Deficit (Details) - Common Stock - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Class of Stock [Line Items]
Stock issued to employees, executives and directors, Quantity	538,945	372,154
Stock issued related to sale of subsidiary		200,000
Cancellation of executive restricted stock		(43,000)
Total, Quantity	538,945	139,154
Stock issued to employees, executives and directors, Valuation	$ 1,045	$ 914
Stock issued related to sale of subsidiary		640
Cancellation of executive restricted stock		(456)
Total, Valuation	$ 1,045	$ 1,098
Stock issued related to sale of subsidiary		$ 3.20
Cancellation of executive restricted stock		13
Minimum [Member]
Class of Stock [Line Items]
Stock issued to employees, executives and directors, Range of Value per Share	$ 1.87	1.89
Total, Range of Value per Share	1.87	1.89
Maximum [Member]
Class of Stock [Line Items]
Stock issued to employees, executives and directors, Range of Value per Share	2.17	2.95
Total, Range of Value per Share	$ 2.17	$ 13

Note 10 - Stockholders' Defic56

Note 10 - Stockholders' Deficit (Details Narrative) - shares	Sep. 30, 2017	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
Treasury Stock, shares	875,621	875,621

Note 11 - Stock-Based Compens57

Note 11 - Stock-Based Compensation (Details)	9 Months Ended
	Sep. 30, 2017$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Shares, Unvested Beginning Balance | shares	378,425
Number of Shares, Granted | shares	538,945
Number of Shares, Vested | shares	(179,680)
Number of Shares, Cancelled | shares	0
Number of Shares, Unvested Ending Balance | shares	737,690
Weighted-Average Grant Date Fair Value, Unvested Beginning Balance | $ / shares	$ 3.45
Weighted-Average Grant Date Fair Value, Granted | $ / shares	1.94
Weighted-Average Grant Date Fair Value, Vested | $ / shares	2.67
Weighted-Average Grant Date Fair Value, Cancelled | $ / shares	0
Weighted-Average Grant Date Fair Value, Unvested Ending Balance | $ / shares	$ 2.53

Note 11 - Stock-Based Compens58

Note 11 - Stock-Based Compensation (Details 1)	9 Months Ended
	Sep. 30, 2017$ / shares
Note 11 - Stock-based Compensation Details 1
Expected term of options	6 years 6 months
Expected volatility	131.00%
Risk-free interest rate	1.71%
Expected dividend yield	$ 0

Note 11 - Stock-Based Compens59

Note 11 - Stock-Based Compensation (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Restricted stock awards granted	$ 168,783		$ 538,945
Restricted stock awards grant date fair value	300	$ 500	1,000	$ 900
Total unrecognized expense for unvested restricted stock awards	800		$ 800
Total unrecognized expense for unvested restricted stock awards, weighted average period (in years)			9 months 18 days
Stock compensation expense related to options	$ 29	$ 42	$ 112	$ 97

Note 12 - Net Loss per Share (D

Note 12 - Net Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Net loss	$ (2,128)	$ (1,447)	$ (8,426)	$ (12,248)
Weighted-average common shares used in computing net loss per share, basic and diluted	13,875,119	13,978,833	13,819,939	13,886,496
Net loss per share, basic and diluted	$ (0.15)	$ (0.10)	$ (0.61)	$ (0.88)

Note 12 - Net Loss per Share 61

Note 12 - Net Loss per Share (Details 1) - shares	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive securities outstanding	10,918,395	3,237,016
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive securities outstanding	171,703	192,307
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive securities outstanding	1,389,378	100,000
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive securities outstanding	8,619,624	260,865
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive securities outstanding	737,690	336,014

Note 14 - Segments, Geographi62

Note 14 - Segments, Geographical Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue, net:
Revenue, net	$ 24,396	$ 30,694	$ 76,597	$ 106,473
UNITED STATES
Revenue, net:
Revenue, net	14,502	18,744	46,769	71,955
International [Member]
Revenue, net:
Revenue, net	$ 9,894	$ 11,950	$ 29,828	$ 34,518