SANUWAVE Health (SNWV) 10-K 31 Mar 23 2022 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Mar. 28, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Document Transition Report	false
Entity File Number	000-52985
Entity Registrant Name	SANUWAVE Health, Inc.
Entity Central Index Key	0001417663
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	20-1176000
Entity Address, Address Line One	11495 Valley View Road
Entity Address, City or Town	Eden Prairie
Entity Address, State or Province	MN
Entity Address, Postal Zip Code	55344
City Area Code	770
Local Phone Number	419-7525
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 19.3
Entity Common Stock, Shares Outstanding		558,637,651
Auditor Firm ID	688
Auditor Name	Marcum LLP
Auditor Location	New York, NY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash	$ 1,153	$ 619
Accounts receivable, net of allowance of $1,037 in 2022 and $785 in 2021	4,029	2,415
Inventory	868	1,040
Prepaid expenses and other current assets	570	326
Total Current Assets	6,620	4,400
Non-Current Assets:
Property, equipment and right of use assets, net	750	1,012
Intangible assets, net	5,137	5,841
Goodwill	7,260	7,260
Other assets	106	106
Total Non-Current Assets	13,253	14,219
Total Assets	19,873	18,619
Current Liabilities:
Senior secured debt, in default	14,416	11,586
Convertible promissory notes	16,713	11,601
Convertible promissory note, related parties	7,409	1,596
Factoring liabilities	2,130	2,183
Accounts payable	4,400	7,644
Accrued expenses	8,512	8,641
Warrant liability	1,416	9,614
Current portion of SBA loans	0	158
Accrued interest	4,052	2,521
Accrued interest, related parties	788	289
Current portion of contract liabilities	60	48
Other	291	382
Total Current Liabilities	60,187	56,263
Non-current Liabilities:
SBA loans	0	875
Contract liabilities	230	293
Lease liabilities	438	118
Deferred tax liability	28	28
Total Non-Current Liabilities	696	1,314
Total Liabilities	60,883	57,577
Comitments and Contingencies (Footnote 21)
STOCKHOLDERS' DEFICIT
Preferred stock, par value $0.001, 5,000,000 shares authorized, 6,175 Series A, 293 Series B, 90 Series C, and 8 Series D designated shares, respectively; no shares issues and outstanding at 2022 and 2021	0	0
Common stock, par value $0.001, 2,500,000,000 shares authorized, 548,737,651 and 481,619,621 issued and outstanding at 2022 and 2021, respectively	549	482
Additional paid-in capital	152,750	144,582
Accumulated deficit	(194,242)	(183,949)
Accumulated other comprehensive loss	(67)	(73)
Total Stockholders' Deficit	(41,010)	(38,958)
Total Liabilities and Stockholders' Deficit	$ 19,873	$ 18,619

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Accounts receivable, allowance for doubtful accounts	$ 1,037	$ 785
STOCKHOLDERS' DEFICIT
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	2,500,000,000	2,500,000,000
Common stock, shares issued (in shares)	548,737,651	481,619,621
Common stock, shares outstanding (in shares)	548,737,651	481,619,621
Series A Convertible Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, shares authorized (in shares)	6,175	6,175
Series B Convertible Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, shares authorized (in shares)	293	293
Series C Convertible Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, shares authorized (in shares)	90	90
Series D Preferred Conversion [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, shares authorized (in shares)	8	8

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS [Abstract]
Revenue	$ 4,166	$ 3,882	$ 3,195	$ 7,077	$ 11,242	$ 16,742	$ 13,010
Cost of Revenues	1,157	1,096	889	1,986	3,141	4,331	4,986
Gross Margin	3,009	2,786	2,306	5,091	8,101	12,411	8,024
Operating Expenses:
General and administrative	3,498	3,730	2,205	5,935	9,433	12,556	11,690
Selling and marketing	1,650	1,672	1,715	3,387	5,037	7,474	8,591
Research and development	157	171	166	337	494	567	1,101
Depreciation and amortization	189	210	176	386	575	766	784
Total Operating Expenses	5,494	5,834	4,262	10,096	15,590	21,363	22,166
Operating Loss	(2,485)	(3,048)	(1,956)	(5,005)	(7,489)	(8,952)	(14,142)
Other Income (Expense)
Interest expense	(3,382)	(2,903)	(3,136)	(6,040)	(9,421)	(12,771)	(6,883)
Interest expense, related party	(439)	(56)	(56)	(112)	(551)	(1,361)	(212)
Change in fair value of derivative liabilities	5,252	7,861	3,482	11,343	16,597	16,654	(2,622)
Loss on issuance of debt	0	0	(3,434)	(3,434)	(3,434)	(3,434)	(3,572)
Gain/(loss) on extinguishment of debt	(86)	(211)		(211)	(297)	(418)	204
Gain / (loss) on foreign currency exchange	1	2	(1)	2	(1)	(9)	(4)
Total Other Expense	1,346	4,693	(3,145)	1,548	2,893	(1,339)	(13,089)
Net Loss Before Income Taxes	(1,139)	1,645	(5,101)	(3,457)	(4,596)	(10,291)	(27,231)
Income tax expense	0	0	0	0	0	2	28
Net Loss	(1,139)	1,645	(5,101)	(3,457)	(4,596)	(10,293)	(27,259)
Other Comprehensive Loss
Foreign currency translation adjustments	0	0	0	0	0	6	(11)
Total Comprehensive Loss	$ (1,139)	$ 1,645	$ (5,101)	$ (3,457)	$ (4,596)	$ (10,287)	$ (27,270)
Loss per Share:
Net loss per share, basic (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.05)
Weighted average shares outstanding, basic (in shares)	561,069,625	538,560,051	525,414,534	532,589,825	542,484,779	549,470,787	518,355,642
Net loss per share, diluted (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.05)
Weighted average shares outstanding, diluted (in shares)	561,069,625	871,984,091	525,414,534	532,589,825	542,484,779	549,470,787	518,355,642

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Beginning balance at Dec. 31, 2020	$ 471	$ 142,563	$ (156,690)	$ (62)	$ (13,718)
Beginning balance (in shares) at Dec. 31, 2020	470,694,621
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cashless warrant exercise	$ 11	(11)	0	0	0
Cashless warrant exercise (in shares)	10,925,000
Reclassification of warrant liability due to cashless warrant exercise	$ 0	2,030	0	0	2,030
Reclassification of warrant liability due to cashless warrant exercise (in shares)	0
Net loss	$ 0	0	(27,259)	0	(27,259)
Foreign currency translation adjustment	0	0	0	(11)	(11)
Ending balance at Dec. 31, 2021	$ 482	144,582	(183,949)	(73)	(38,958)
Ending balance (in shares) at Dec. 31, 2021	481,619,621
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(5,101)
Ending balance at Mar. 31, 2022					(38,067)
Beginning balance at Dec. 31, 2021	$ 482	144,582	(183,949)	(73)	(38,958)
Beginning balance (in shares) at Dec. 31, 2021	481,619,621
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(3,457)
Ending balance at Jun. 30, 2022					(35,535)
Beginning balance at Dec. 31, 2021	$ 482	144,582	(183,949)	(73)	(38,958)
Beginning balance (in shares) at Dec. 31, 2021	481,619,621
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(4,596)
Ending balance at Sep. 30, 2022					(35,313)
Beginning balance at Dec. 31, 2021	$ 482	144,582	(183,949)	(73)	(38,958)
Beginning balance (in shares) at Dec. 31, 2021	481,619,621
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cashless warrant exercise	$ 14	2,152	0	0	2,166
Cashless warrant exercise (in shares)	14,000,000
Warrant exercise	$ 1	99	0	0	100
Warrant exercise (in shares)	909,091
Shares issued in conjunction with senior note	$ 20	3,700	0	0	3,720
Shares issued in conjunction with senior note (in shares)	20,666,993
Shares issued for settlement of debt and warrants	$ 20	1,341	0	0	1,361
Shares issued for settlement of debt and warrants (in shares)	19,444,446
Shares issued for services	$ 12	876	0	0	888
Shares issued for services (in shares)	12,097,500
Net loss	$ 0	0	(10,293)	0	(10,293)
Foreign currency translation adjustment	0	0	0	6	6
Ending balance at Dec. 31, 2022	$ 549	$ 152,750	$ (194,242)	$ (67)	(41,010)
Ending balance (in shares) at Dec. 31, 2022	548,737,651
Beginning balance at Mar. 31, 2022					(38,067)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					1,645
Ending balance at Jun. 30, 2022					(35,535)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(1,139)
Ending balance at Sep. 30, 2022					$ (35,313)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows - Operating Activities:
Net loss	$ (10,293)	$ (27,259)
Adjustments to reconcile net loss to net cash used by operating activities
Depreciation	952	1,236
Bad debt expense	253	442
Shares issued for services	888	0
Loss (Gain) on extinguishment of debt	418	(204)
Income tax expense	2	28
Change in fair value of derivative liabilities	(16,654)	2,622
Loss on issuance of debt	3,434	3,572
Amortization of debt issuance and debt discounts	4,950	3,226
Changes in operating assets and liabilities:
Accounts receivable	(1,748)	(395)
Inventory, prepaid expenses and other assets	(72)	1,687
Accounts payable	(2,550)	3,181
Accrued interest and accrued interest, related parties	3,182	1,718
Accrued expenses and contract liabilities	69	3,737
Net Cash Used in Operating Activities	(17,169)	(6,409)
Cash Flows - Investing Activities
Purchase (proceeds from sale) of property and equipment	332	(529)
Net Cash Flows Provided by (Used in) Investing Activities	332	(529)
Cash Flows - Financing Activities
Proceeds from convertible promissory notes	16,227	1,928
Proceeds from SBA loan	0	1,033
Proceeds from senior secured promissory note	2,940	940
Proceeds from factoring, net	695	1,737
Proceeds from warrant exercises	100	0
Proceeds from short term borrowings	640	175
Repayments of debt principal	(2,981)	(493)
Payments of principal on finance leases	(237)	(199)
Net Cash Flows Provided by Financing Activities	17,384	5,121
Effect of Exchange Rates on Cash	(13)	(1)
Net Change in Cash During Period	534	(1,818)
Cash at Beginning of Period	619	2,437
Cash at End of Period	1,153	619
Supplemental Information:
Cash paid for interest	3,712	2,580
Non-cash Investing and Financing Activities:
Reclassification of warrant liabilities to equity due to cashless warrant exercise	2,166	2,030
Settlement of debt and warrants with stock	1,361	0
Working capital balances refinanced into convertible promissory notes	2,363	0
Embedded conversion feature on convertible debt	2,760	4,138
Common shares issued in conjunction with senior secured debt	3,720	0
Warrant issuance in conjunction with advances on future cash receipts	0	1,227
Warrant issuance in conjunction with convertible notes	$ 1,708	$ 1,055

Nature of the Business and Basi

Nature of the Business and Basis of Presentation	12 Months Ended
	Dec. 31, 2022
Nature of the Business and Basis of Presentation [Abstract]
Nature of the Business and Basis of Presentation	1. Nature of the Business and Basis of Presentation SANUWAVE Health, Inc. and Subsidiaries (“SANUWAVE” or the “Company”) is focused on the commercialization of its patented noninvasive and biological response activating medical systems for the repair and regeneration of skin, musculoskeletal tissue, and vascular structures. Basis of Presentation - The functional currencies of the Company’s foreign operations are their local currencies. The financial statements of the Company’s foreign subsidiary have been translated into United States dollars. All balance sheet accounts have been translated using the exchange rates in effect at the balance sheet date. Income statement amounts have been translated using the average exchange rate for the year. Translation adjustments are reported in other comprehensive loss in the consolidated statements of comprehensive loss and as cumulative translation adjustments in accumulated other comprehensive loss in the consolidated balance sheets. Segment information - Reclassification -

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2022
Going Concern [Abstract]
Going Concern	2. Going Concern Our recurring losses from operations and dependency upon future issuances of equity or other financing to fund ongoing operations have raised substantial doubt as to our ability to continue as a going concern. We will be required to raise additional funds to finance our operations and remain a going concern; we may not be able to do so, and/or the terms of any financings may not be advantageous to us. The continuation of our business is dependent upon raising additional capital. We expect to devote substantial resources for the expansion and continued commercialization of our UltraMIST and PACE systems which will require additional capital resources. The operating losses and the events of default on the Company’s notes payable indicate substantial doubt about the Company’s ability to continue as a going concern for a period of at least twelve months from the filing of this Annual Report on Form 10-K. Management’s plans are to obtain additional capital in 2023 through the conversion of outstanding warrants, issuance of common or preferred stock, securities convertible into common stock, or secured or unsecured debt. These possibilities, to the extent available, may be on terms that result in significant dilution to our existing stockholders. Although no assurances can be given, management believes that potential additional issuances of equity or other potential financing transactions if obtained as discussed above should provide the necessary funding for us. If these efforts are unsuccessful, we may be required to significantly curtail or discontinue operations or obtain funds through financing transactions with unfavorable terms. The accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplate continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the consolidated financial statements do not necessarily purport to represent realizable or settlement values. The consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty. Our consolidated financial statements do not include any adjustments relating to the recoverability of assets and classification of assets and liabilities that might be necessary should we be unable to continue as a going concern.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	12 Months Ended
	Dec. 31, 2022
Restatement of Previously Issued Financial Statements [Abstract]
Restatement of Previously Issued Financial Statements	3. Restatement of Previously Issued Financial Statements During the preparation of this Annual Report on Form 10-K, the Company determined that it had not appropriately accounted for certain transactions under US GAAP. These transactions included shares issued for services, which caused general and administrative expense to be understated, and the sale of assets under a financing agreement, which a gain on sale was recognized and overstated. Also, during the preparation of this Annual Report on Form 10-K it was discovered that certain vendor invoices were not properly recorded, causing general and administrative expense to be understated in prior periods, interest calculation on senior debt, which caused interest expense to be understated, and an inventory adjustment was posted improperly, which caused cost of revenues to be understated. 22. Restatement of Previously Issued Interim Condensed Consolidated Financial Statements The following tables present the impact of the restatement adjustments disclosed in Note 3 – Restatement of Previously Issued Financial Statements, to the previously reported financial information as of and for the periods ended March 31, 2022, June 30, 2022, and September 30, 2022. Restated Statements of Stockholders’ Equity are not presented as all impacted items on those statements, Net Income (Loss), Accumulated deficit, and Total stockholders’ equity, are presented within the following tables. SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) March 31, 2022 (In thousands, except share data) Previously Reported Adjustments Restated ASSETS Current Assets: Cash $ 313 $ - $ 313 Accounts receivable, net of allowance of $ 785 1,730 - 1,730 Inventory 1,001 - 1,001 Prepaid expenses and other current assets 365 - 365 Total Current Assets $ 3,409 $ - $ 3,409 Property, Equipment, net 315 - 315 Right of use assets, net 259 - 259 Other Intangible Assets, net 5,665 - 5,665 Goodwill 7,260 - 7,260 Other assets 106 - 106 Total Assets $ 17,014 $ - $ 17,014 LIABILITIES Current Liabilities: Senior secured promissory note payable, in default $ 11,894 $ - $ 11,894 Convertible promissory notes payable, in default 10,532 - 10,532 Convertible promissory notes, related parties, in default 1,596 - 1,596 Advances on future cash receipts 416 - 416 Accounts payable 6,696 64 6,760 Accrued expenses 4,916 554 5,470 Accrued employee compensation 3,623 - 3,623 Due under factoring agreement 1,231 - 1,231 Warrant liability 8,300 - 8,300 Current portion of SBA loans 226 - 226 Accrued interest 3,072 60 3,132 Accrued interest, related parties 345 - 345 Current portion of lease liabilities 268 - 268 Current portion of contract liabilities 58 - 58 Other 58 - 58 Total Current Liabilities $ 53,231 $ 678 $ 53,909 Non-current Liabilities SBA loans $ 807 $ - $ 807 Lease liabilities 34 - 34 Contract liabilities 303 - 303 Deferred tax liability 28 - 28 Total Non-current Liabilities $ 1,172 $ - $ 1,172 Total Liabilities $ 54,403 $ 678 $ 55,081 STOCKHOLDERS’ DEFICIT Preferred Stock $ - $ - $ - Common Stock 517 - 517 Additional Paid-in Capital 150,533 - 150,533 Accumulated Deficit (188,372 ) (678 ) (189,050 ) Accumulated Other Comprehensive Loss (67 ) - (67 ) Total Stockholders’ Deficit $ (37,389 ) $ (678 ) $ (38,067 ) Total Liabilities and Stockholders’ Deficit $ 17,014 $ - $ 17,014 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) (In thousands except share data) Three Months Ended March 31, 2022 Previously Reported Adjustments Restated Revenues: Accessory and parts revenue $ 2,192 $ - $ 2,192 Product 645 - 645 Rental Income 343 - 343 License fees and other 15 - 15 Total Revenue 3,195 - 3,195 Cost of Revenues 889 - 889 Gross Margin $ 2,306 $ - $ 2,306 Operating Expenses: General and administrative 2,141 64 2,205 Selling and marketing 1,715 - 1,715 Research and development 166 - 166 Gain on disposal of assets (554 ) 554 - Depreciation and amortization 176 - 176 Total Operating Expenses 3,644 618 4,262 Operating Loss $ (1,338 ) $ (618 ) $ (1,956 ) Other Income (Expense): Interest expense (3,076 ) (60 ) (3,136 ) Interest expense, related party (56 ) - (56 ) Change in fair value of derivative liabilities 3,482 - 3,482 Loss on issuance of debt (3,434 ) - (3,434 ) Gain / (loss) on foreign currency exchange (1 ) - (1 ) Other Expense, net (3,085 ) (60 ) (3,145 ) Net Loss before Income Taxes $ (4,423 ) $ (678 ) $ (5,101 ) Provision for Income Taxes - - - Net Loss $ (4,423 ) $ (678 ) $ (5,101 ) Other Comprehensive Loss Foreign currency translation adjustments - - - Total Comprehensive Loss $ (4,423 ) $ (678 ) $ (5,101 ) Loss per Share: Net loss per share, basic and diluted $ (0.01 ) $ - $ (0.01 ) Weighted average shares outstanding, basic and diluted 525,414,534 - 525,414,534 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (In thousands) Three Months Ended March 31, 2022 Previously Reported Adjustment Restated Cash Flows - Operating Activities: Net loss $ (4,423 ) $ (678 ) $ (5,101 ) Adjustments to reconcile net loss to net cash used by operating activities Amortization of intangibles 176 - 176 Depreciation 15 - 15 Change in fair value of derivative liabilities (3,482 ) - (3,482 ) Loss on issuance of debt 3,434 - 3,434 Amortization of debt issuance costs and original issue discount 889 - 889 Accrued interest 551 60 611 Interest payable, related parties 56 - 56 Changes in operating assets and liabilities Accounts receivable - trade 804 - 804 Inventory 39 - 39 Prepaid expenses (39 ) - (39 ) Other assets 43 - 43 Operating leases - - - Accounts payable (930 ) 64 (866 ) Accrued expenses 439 554 993 Accrued employee compensation (549 ) - (549 ) Contract liabilities (155 ) - (155 ) Net Cash Used by Operating Activities (3,132 ) - (3,132 ) Cash Flows - Investing Activities Disposition of property and equipment 360 - 360 Net Cash Flows Provided by (Used in) Investing Activities 360 - 360 Cash Flows - Financing Activities Proceeds from senior promissory notes 2,940 - 2,940 Payments for factoring (505 ) - (505 ) Proceeds from warrant exercises 100 - 100 Payments of principal on finance leases (65 ) - (65 ) Net Cash Flows Provided by Financing Activities 2,470 - 2,470 Effect of Exchange Rates on Cash (4 ) - (4 ) Net Change in Cash During Period (306 ) - (306 ) Cash at Beginning of Period 619 - 619 Cash at End of Period $ 313 $ - $ 313 Supplemental Information: Cash paid for interest $ 574 $ - $ 574 Non-cash Investing and Financing Activities: Reclassification of warrant liability due to cashless warrant exercise $ 2,167 $ - $ 2,167 Warrants issued in conjunction with senior secured promissory note payable 2,654 - 2,654 Common shares issued in conjunction with senior secured promissory note payable 3,720 - 3,720 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) June 30, 2022 (In thousands, except share data) Previously Reported Adjustments Restated ASSETS Current Assets: Cash $ 1,484 $ - $ 1,484 Accounts receivable, net of allowance for doubtful accounts of $ 0.8 1,749 - 1,749 Inventory 925 - 925 Prepaid expenses and other current assets 1,181 (781 ) 400 Total Current Assets $ 5,339 $ (781 ) $ 4,558 Property, Equipment and Other, net 535 - 535 Other Intangible Assets, net 5,489 - 5,489 Goodwill 7,260 - 7,260 Total Assets $ 18,623 $ (781 ) $ 17,842 LIABILITIES Current Liabilities: Senior secured promissory note payable, in default $ 12,334 $ - $ 12,334 Convertible promissory notes payable, in default 6,523 - 6,523 Convertible promissory notes, related parties, in default 1,596 - 1,596 Short-term loans 1,484 - 1,484 Advances on future cash receipts 398 - 398 Accounts payable 7,083 76 7,159 Accrued expenses 5,900 741 6,641 Accrued employee compensation 4,264 - 4,264 Due under factoring agreement 1,792 - 1,792 Warrant liability 5,295 - 5,295 Current portion of SBA loans 272 - 272 Accrued interest 3,600 137 3,737 Accrued interest, related parties 402 - 402 Current portion of lease liabilities 185 - 185 Current portion of contract liabilities 64 - 64 Other 107 - 107 Total Current Liabilities $ 51,299 $ 954 $ 52,253 Non-current Liabilities SBA loans $ 761 $ - $ 761 Lease liabilities 40 - 40 Contract liabilities 295 - 295 Deferred tax liability 28 - 28 Total Non-current Liabilities $ 1,124 $ - $ 1,124 Total Liabilities $ 52,423 $ 954 $ 53,377 STOCKHOLDERS’ DEFICIT Preferred Stock $ - $ - $ - Common Stock 529 - 529 Additional Paid-in Capital 151,409 - 151,409 Accumulated Deficit (185,671 ) (1,735 ) (187,406 ) Accumulated Other Comprehensive Loss (67 ) (67 ) Total Stockholders’ Deficit $ (33,800 ) $ (1,735 ) $ (35,535 ) Total Liabilities and Stockholders’ Deficit $ 18,623 $ (781 ) $ 17,842 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) (In thousands except share data) Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 Previously Reported Adj. Restated Previously Reported Adj. Restated Revenues: Accessory and parts revenue $ 2,663 $ - $ 2,663 $ 4,854 $ - $ 4,854 Product 862 - 862 1,507 - 1,507 Rental Income 344 - 344 688 - 688 License fees and other 13 - 13 28 - 28 Total Revenue 3,882 - 3,882 7,077 - 7,077 Cost of Revenues 1,096 - 1,096 1,986 - 1,986 Gross Margin $ 2,786 $ - $ 2,786 $ 5,091 $ - $ 5,091 Operating Expenses: General and administrative 2,937 793 3,730 5,078 857 5,935 Selling and marketing 1,672 - 1,672 3,387 - 3,387 Research and development 171 - 171 337 - 337 Gain on disposal of assets (136 ) 187 51 (690 ) 741 51 Depreciation and amortization 210 - 210 386 - 386 Total Operating Expenses 4,854 980 5,834 8,498 1,598 10,096 Operating Loss $ (2,068 ) $ (980 ) $ (3,048 ) $ (3,407 ) $ (1,598 ) $ (5,005 ) Other Income (Expense): Interest expense (2,826 ) (77 ) (2,903 ) (5,903 ) (137 ) (6,040 ) Interest expense, related party (56 ) - (56 ) (112 ) - (112 ) Change in fair value of derivative liabilities 7,861 - 7,861 11,343 - 11,343 Loss on issuance of debt - - - (3,434 ) - (3,434 ) Loss on extinguishment of debt (211 ) - (211 ) (211 ) - (211 ) Gain / (loss) on foreign currency exchange 2 - 2 2 - 2 Other Income (Expense), net 4,770 (77 ) 4,693 1,685 (137 ) 1,548 Net Income (loss) before Income Taxes $ 2,702 $ (1,057 ) $ 1,645 $ (1,722 ) $ (1,735 ) $ (3,457 ) Provision for Income Taxes - - - - - - Net Income (loss) $ 2,702 $ (1,057 ) $ 1,645 $ (1,722 ) $ (1,735 ) $ (3,457 ) Other Comprehensive Income (Loss) Foreign currency translation adjustments - - - - - - Total Comprehensive Income (Loss) $ 2,702 $ (1,057 ) $ 1,645 $ (1,722 ) $ (1,735 ) $ (3,457 ) Gain (loss) per Share: Basic $ 0.01 $ (0.01 ) $ - $ - $ (0.01 ) $ (0.01 ) Diluted $ - $ - $ - (0.01 ) $ (0.01) Weighted average shares outstanding; Basic and Diluted Basic 538,560,051 - 538,560,051 532,589,825 - 532,589,825 Diluted 871,984,091 - 871,984,091 532,589,825 - 532,589,825 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (In thousands) Six Months Ended June 30, 2022 Previously Reported Adjustment Restated Cash Flows - Operating Activities: Net loss $ (1,722 ) $ (1,735 ) $ (3,457 ) Adjustments to reconcile net loss to net cash used by operating activities Amortization of intangibles 352 - 352 Depreciation 94 - 94 Bad debt expense 52 - 52 Income tax expense - - - Shares issued for service 888 - 888 Loss in extinguishment of debt 211 - 211 Gain on sale of property and equipment, net (541 ) 541 - Change in fair value of derivative liabilities (11,343 ) - (11,343 ) Loss on issuance of debt 3,434 - 3,434 Amortization of debt issuance costs and original issue discount 1,304 - 1,304 Accrued interest 1,078 137 1,215 Interest payable, related parties 112 - 112 Changes in operating assets and liabilities Accounts receivable - trade 733 - 733 Inventory 115 - 115 Prepaid expenses (855 ) 781 (74 ) Other assets 47 - 47 Accounts payable (562 ) 76 (486 ) Accrued expenses 1,407 200 1,607 Accrued employee compensation 103 - 103 Contract liabilities (108 ) - (108 ) Net Cash Used by Operating Activities (5,201 ) - (5,201 ) Cash Flows - Investing Activities Proceeds from sale of property and equipment 948 - 948 Net Cash Flows Used in Investing Activities 948 - 948 Cash Flows - Financing Activities Proceeds from senior promissory notes 2,940 - 2,940 Proceeds from short term notes 2,130 - 2,130 Proceeds from factoring 55 - 55 Proceeds from warrant exercises 100 - 100 Payments of principal on finance leases (121 ) - (121 ) Proceeds from related party advances - - - Net Cash Flows Provided by Financing Activities 5,104 - 5,104 Effect of Exchange Rates on Cash 14 - 14 Net Change in Cash During Period 865 - 865 Cash at Beginning of Period 619 - 619 Cash at End of Period $ 1,484 $ - $ 1,484 Supplemental Information: Cash paid for interest $ 2,045 $ - $ 2,045 Non-cash Investing and Financing Activities: Reclassification of warrant liability due to cashless warrant exercise 2,167 - 2,167 Warrants issued in conjunction with senior secured promissory note payable 2,654 - 2,654 Common shares issued in conjunction with senior secured promissory note payable 3,720 - 3,720 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) September 30, 2022 (In thousands, except share data) Previously Reported Adjustments Restated ASSETS Cash $ 1,112 $ - $ 1,112 Accounts receivable, net of allowance of $ 0.8 2,403 - 2,403 Inventory 1,413 (551 ) 862 Prepaid expenses and other current assets 1,935 (781 ) 1,154 Total Current Assets $ 6,863 $ (1,332 ) $ 5,531 Property and Equipment and Other, net 673 - 673 Other Intangible Assets, net 5,313 - 5,313 Goodwill 7,260 - 7,260 Total Assets $ 20,109 $ (1,332 ) $ 18,777 LIABILITIES Current Liabilities: Senior secured promissory note payable, in default $ 12,773 $ - $ 12,773 Convertible promissory notes payable, in default 13,174 - 13,174 Convertible promissory notes, related parties, in default 5,858 - 5,858 Advances on future cash receipts 194 - 194 Accounts payable 5,055 170 5,225 Accrued expenses 4,100 741 4,841 Accrued employee compensation 3,792 - 3,792 Due under factoring agreement 1,510 - 1,510 Warrant liability 1,196 - 1,196 Accrued interest 3,988 218 4,206 Accrued interest, related parties 546 - 546 Current portion of lease and contract liabilities 249 - 249 Other 30 - 30 Total Current Liabilities $ 52,465 $ 1,129 $ 53,594 Non-current Liabilities SBA loans $ - $ - $ - Lease liabilities 263 - 263 Contract liabilities 205 - 205 Deferred tax liability 28 - 28 Total Non-current Liabilities $ 496 $ - $ 496 Total Liabilities $ 52,961 $ 1,129 $ 54,090 STOCKHOLDERS’ DEFICIT Preferred Stock $ - $ - $ - Common Stock 549 - 549 Additional Paid-in Capital 152,750 - 152,750 Accumulated Deficit (186,084 ) (2,461 ) (188,545 ) Accumulated Other Comprehensive Loss (67 ) - (67 ) Total Stockholders’ Deficit $ (32,852 ) $ (2,461 ) $ (35,313 ) Total Liabilities and Stockholders’ Deficit $ 20,109 $ (1,332 ) $ 18,777 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) (In thousands except share data) Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 Previously Reported Adj. Restated Previously Reported Adj. Restated Revenues: Accessory and parts revenue $ 3,012 $ - $ 3,012 $ 7,866 $ - $ 7,866 Product 902 - 902 2,408 - 2,408 Rental Income 247 - 247 935 - 935 License fees and other 5 - 5 33 - 33 Total Revenue 4,166 - 4,166 11,242 - 11,242 Cost of Revenues 606 551 1,157 2,590 551 3,141 Gross Margin $ 3,560 $ (551 ) $ 3,009 $ 8,652 $ (551 ) $ 8,101 Operating Expenses: General and administrative 3,404 94 3,498 8,482 951 9,433 Selling and marketing 1,650 - 1,650 5,037 - 5,037 Research and development 157 - 157 494 - 494 Gain on disposal of assets - - - (690 ) 741 51 Depreciation and amortization 189 - 189 575 - 575 Total Operating Expenses 5,400 94 5,494 13,898 1,692 15,590 Operating Loss $ (1,840 ) $ (645 ) $ (2,485 ) $ (5,246 ) $ (2,243 ) $ (7,489 ) Other Income (Expense): Interest expense (3,301 ) (81 ) (3,382 ) (9,203 ) (218 ) (9,421 ) Interest expense, related party (439 ) - (439 ) (551 ) - (551 ) Change in fair value of derivative liabilities 5,252 - 5,252 16,597 - 16,597 Loss on issuance of debt - - - (3,434 ) - (3,434 ) Loss on extinguishment of debt (86 ) - (86 ) (297 ) - (297 ) Gain / (loss) on foreign currency exchange 1 - 1 (1 ) - (1 ) Other Income (Expense), net 1,427 (81 ) 1,346 3,111 (218 ) 2,893 Net Loss before Income Taxes $ (413 ) $ (726 ) $ (1,139 ) $ (2,135 ) $ (2,461 ) $ (4,596 ) Provision for Income Taxes - - - - - - Net Income (loss) $ (413 ) $ (726 ) $ (1,139 ) $ (2,135 ) $ (2,461 ) $ (4,596 ) Other Comprehensive Income (Loss) Foreign currency translation adjustments - - - - - - Total Comprehensive Income (Loss) $ (413 ) $ (726 ) $ (1,139 ) $ (2,135 ) $ (2,461 ) $ (4,596 ) Loss per Share: Basic and Diluted $ (0.00 ) $ - $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.01 ) Weighted average shares outstanding, basic and diluted 561,069,625 - 561,069,625 542,484,779 - 542,484,779 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (In thousands) Nine Months Ended September 30, 2022 Previously Reported Adjustment Restated Cash Flows - Operating Activities: Net loss $ (2,135 ) $ (2,461 ) $ (4,596 ) Adjustments to reconcile net loss to net cash used by operating activities Depreciation and Amortization 681 - 681 Bad debt expense 62 - 62 Shares issued for service 888 - 888 Loss on extinguishment of debt 297 - 297 Gain on sale of property and equipment, net (690 ) 741 51 Change in fair value of derivative liabilities (16,597 ) - (16,597 ) Loss on issuance of debt 3,434 - 3,434 Amortization of debt issuance costs and original issue discount 2,998 - 2,998 Accrued interest 1,618 218 1,836 Interest payable, related parties 168 - 168 Changes in operating assets and liabilities Accounts receivable - trade 69 - 69 Inventory (373 ) 551 178 Prepaid expenses and other assets (1,437 ) 781 (656 ) Accounts payable (1,863 ) 170 (1,693 ) Accrued expenses 271 - 271 Accrued employee compensation (473 ) - (473 ) Contract liabilities (94 ) - (94 ) Net Cash Used by Operating Activities (13,176 ) - (13,176 ) Cash Flows - Investing Activities Disposition of property and equipment 1,022 - 1,022 Net Cash Flows Provided by (Used in) Investing Activities 1,022 - 1,022 Cash Flows - Financing Activities Proceeds from senior promissory notes 2,940 - 2,940 Proceeds from convertible promissory notes 12,366 - 12,366 Proceeds from short term notes 640 - 640 Payments for factoring (227 ) - (227 ) Proceeds from warrant exercises 100 - 100 Payments of principal on finance leases (174 ) - (174 ) Payments of principal on convertible promissory notes and SBA loans (2,981 ) - (2,981 ) Net Cash Flows Provided by Financing Activities 12,664 - 12,664 Effect of Exchange Rates on Cash (17 ) - (17 ) Net Change in Cash During Period 493 - 493 Cash at Beginning of Period 619 - 619 Cash at End of Period $ 1,112 $ - $ 1,112 Supplemental Information: Cash paid for interest $ 3,345 $ - $ 3,345 Non-cash Investing and Financing Activities: Reclassification of warrant liability due to cashless warrant exercise $ 2,166 $ - $ 2,166 Settlement of debt and warrants with stock 1,361 - 1,361 Warrants issued in conjunction with senior secured promissory note payable 2,654 - 2,654 Common shares issued in conjunction with senior secured promissory note payable 3,720 - 3,720 Embedded conversion option with issuances of convertible debt 2,309 - 2,309 Working capital balances refinanced into Convertible notes payable 2,273 - 2,273 Warrant issuance in conjunction with convertible debt 1,463 - 1,463

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	4. Summary of Significant Accounting Policies The significant accounting policies followed by the Company are summarized below: Estimates Significant estimates include the recording of allowances for doubtful accounts, the net realizable value of inventory, fair value of goodwill and intangible assets, the determination of the valuation allowances for deferred taxes, estimated fair value of stock-based compensation, and the estimated fair value of embedded derivatives, including warrants and embedded conversion options. Accounts receivable — Inventory Goodwill — Intangibles-Goodwill and Other Intangible Assets — Impairment of long-lived assets – Leases – For leases where the Company is the lessee, Right of Use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As the Company’s leases did not provide an implicit interest rate, the Company used the equivalent borrowing rate for a secured financing with the term of equal to the remaining life of the lease at inception. Any lease arrangements with an initial term of 12 months or less are not recorded on our consolidated balance sheets, and the Company recognizes lease costs for these lease arrangements on a straight-line basis over the lease term. In the event a lease arrangement would provide us with options to exercise one or more renewal terms or to terminate the lease arrangement, we would include these options when we are reasonably certain to exercise them in the lease term used to establish ROU assets and lease liabilities. None of our lease agreements include an option to purchase the leased asset, residual value guarantees, or material restrictive covenants. The Company has other lease arrangements that are adjusted periodically based on an inflation index or rate. The future variability of these payments and adjustments are unknown, and therefore they are not included as minimum lease payments used to determine ROU assets and lease liabilities. Variable rental payments are recognized in the period in which the obligation is incurred. Fair value of financial instruments The Company utilizes the guidance of ASC Topic 820-10, Fair Value Measurements The ASC 820-10 hierarchy ranks the quality and reliability of inputs, or assumptions, used in the determination of fair value and requires financial assets and liabilities carried at fair value to be classified and disclosed in one of the following three categories: Level 1 Level 2 Level 3 Sequencing policy Derivatives and Hedging Convertible promissory notes “Derivatives and Hedging” Debt discount – Contract Liabilities – Device product sales are bundled with an initial one-year warranty and the Company offers a separately priced multi-year warranty. Because the warranty represents an obligation, revenue is deferred as a contract liability and recognized over the time that the Company satisfies its performance obligations, which is generally the warranty term. Revenue Recognition - “Revenue from Contracts with Customers” System Sales, Accessory and Part Sales - System sales, accessory and part sales include devices and applicators (new and refurbished). Performance obligations are satisfied at the point in time when the customer obtains control of the goods, which is generally at the point in time that the product is shipped. Licensing Fees - Licensing transactions include distribution licenses and intellectual property licenses. Licensing revenue is recognized as the Company satisfies its performance obligations, which may vary with the terms of the licensing agreement. Other Revenue - Other revenue primarily includes warranties, repairs, and billed freight. The Company allocates the device sales price to the product and the embedded warranty by reference to the stand-alone extended warranty price. Warranty revenue is recognized over the time that the Company satisfies its performance obligations, which is generally the warranty term. Repairs (parts and labor) and billed freight revenue are recognized at the point in time that the service is performed, or the product is shipped, respectively. Shipping and handling costs - Research and development - Stock-based compensation - The Company uses the fair value method of accounting for its employee stock option program. Stock-based compensation expense for all stock-based payment awards is based on the estimated fair value of the award measured on the grant date. The Company recognizes the estimated fair value of the award as compensation cost on a straight-line basis over the requisite service period of the award, which is generally the option vesting term. The Company generally issues new shares of common stock to satisfy option and warrant exercises. The expected life of options granted represent the period of time that options granted are expected to be outstanding and are derived from the contractual terms of the options granted calculated under the simplified method. The risk-free rate for periods within the contractual life of the option is based on the United States Treasury yield curve in effect at the time of the grant. The expected volatility is based on the average volatility of the Company’s common stock. The expected dividend yield is based on our historical dividend experience, however, since our inception, we have not declared dividends. Forfeitures are recognized as they occur. Comprehensive income (loss) – Recent Accounting Pronouncements – In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which was subsequently revised by ASU 2018-19. The ASU introduces a new model for assessing impairment of most financial assets. Entities will be required to use a forward-looking expected loss model, which will replace the current incurred loss model, resulting in earlier recognition of allowance for losses. The ASU is effective for annual reporting periods beginning after January 2023 with early adoption permitted. The Company is currently evaluating the impact of ASU 2016-13 on its consolidated financial statements.

Loss per Share

Loss per Share	12 Months Ended
	Dec. 31, 2022
Loss per Share [Abstract]
Loss per Share	5. Loss per share The net loss per share is calculated by dividing the net loss attributable to common stockholders by the weighted average number of shares outstanding for the years ended December 31, 2022, and 2021. In accordance with ASC Topic 260-10-45-13, Earnings Per Share Accordingly, warrants issued with a $0.01 per share exercise price, are included in weighted average shares outstanding as follows: (in thousands) December 31, 2022 December 31, 2021 Common shares 526,530 481,620 Common shares issuable assuming exercise of nominally priced warrants 22,941 36,736 Weighted Average Shares Outstanding 549,471 518,356 Diluted net loss per share would be computed by dividing the net loss attributable to common stockholders by the weighted average number of shares of common stock and dilutive common stock equivalents outstanding. To the extent that securities are “anti-dilutive,” they are excluded from the calculation of diluted net loss per share. As a result of the net loss for the years ended December 31, 2022, and 2021, all potentially dilutive shares were anti-dilutive and therefore excluded from the computation of diluted net loss per share. Anti-dilutive equity securities consist of the following: (in thousands) December 31, 2022 December 31, 2021 Common stock options 21,246 31,760 Common stock purchase warrants 1,186,522 168,192 Convertible notes payable, including interest 603,425 90,380 1,811,193 290,332

Inventory

Inventory	12 Months Ended
	Dec. 31, 2022
Inventory [Abstract]
Inventory	6. Inventory Inventory consisted of the following: (in thousands) December 31, 2022 December 31, 2021 Finished goods $ 570 $ 343 Parts and accessories 641 931 Reserve for slow moving inventory (343 ) (234 ) Total Inventory $ 868 $ 1,040

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
Intangible Assets [Abstract]
Intangible Assets	7. Intangible Assets Carrying value of intangible assets consist of the following: December 31, 2022 December 31, 2021 Weighted- Average Useful Life (in years) (in thousands) Gross Accumulated Amortization Gross Accumulated Amortization Definite-lived Intangibles Customer relationships $ 3,820 $ (1,308 ) $ 3,820 $ (763 ) 2.9 Patent 2,312 (292 ) 2,312 (171 ) 6.4 Tradenames 693 (88 ) 693 (50 ) 1.9 Intangible Assets $ 6,825 $ (1,688 ) $ 6,825 $ (984 ) 3.8 Amortization expense for each of the years ended December 31, 2022, and 2021 totaled $704 thousand. Future amortization expense is expected to be the following (dollars in thousands): Year ended December 31, Amortization 2023 704 2024 704 2025 704 2026 704 2027 487

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2022
Accrued Expenses [Abstract]
Accrued Expenses	8 Accrued Expenses Accrued expenses consisted of the following: (in thousands) December 31, 2022 December 31, 2021 Registration penalties $ 1,583 $ 1,950 License fees 892 893 Board of directors fees 415 507 Employee compensation 4,585 4,247 Other 1,037 1,044 Total Accrued Expenses $ 8,512 $ 8,641

Factoring Liabilities

Factoring Liabilities	12 Months Ended
	Dec. 31, 2022
Factoring Liabilities [Abstract]
Factoring Liabilities	9. Factoring Liabilities (In thousands) December 31, 2022 December 31, 2021 Receivables transferred $ 2,564 $ 2,026 Reserve amount held (434 ) (289 ) Traditional factoring liability 2,130 1,737 Advances on future cash receipts - 446 Factoring liability $ 2,130 $ 2,183

Senior Secured Debt, in Default

Senior Secured Debt, in Default	12 Months Ended
	Dec. 31, 2022
Senior Secured Debt, in Default [Abstract]
Senior Secured Debt, in Default	10. Senior Secured Debt, in Default The following table summarizes outstanding senior secured debt: December 31, 2022 December 31, 2021 (In thousands) Principal Debt Discount Carrying Value Principal Debt Discount Carrying Value Senior secured debt $ 19,211 $ (4,795 ) $ 14,416 $ 15,000 $ (3,414 ) $ 11,586 Senior secured promissory note payable, in default (“Senior Secured Note”) – In August 2020, the Company entered into a Note and Warrant Purchase and Security Agreement (the “NWPSA”). In accordance with the NWPSA, the Company issued a $15 million Senior Secured Promissory Note Payable (the “Senior Secured Note”) and a warrant exercisable into shares of the Company’s common stock in exchange for cash to support operations, repay outstanding debt and close on the acquisition of the UltraMIST assets from Celularity Inc. (Celularity) among other transactions. In February 2022, the Company entered into a Second Amendment to Note and Warrant Purchase and Security Agreement (the “Second NWPSA”) for $3.0 million, for a total of $18.0 million outstanding. Along with the issuance of the note, the Company also issued warrants to purchase 16.2 million shares of common stock with an exercise price of $0.18 and 20.6 million shares of common stock. Since the combined fair value of the warrants and common stock issued as part of the Second NWPSA exceeded the face value of the note, the additional amount beyond the face value was recorded as a loss on issuance totaling $3.4 million. Interest is charged at the greater of prime rate or 3% plus 9%, paid quarterly. Principal increases at a rate of 3% of the outstanding principal balance (PIK interest) on each quarterly interest payment date. Original maturity date of the Senior Secured Note is September 20, 2025, and it can be prepaid. In June 2022, the Company entered into the Third Amendment to the Note and Warrant Purchase and Security Agreement (the “Third NWPSA”). The Third NWPSA provides for (i) the extension of the agent’s and holder’s forbearance of exercising its remedies arising from Existing Defaults (as defined in the NWPSA) to the earlier of (x) the occurrence of an Event of Default (as defined in the NWPSA) or (y) August 30, 2022, and (ii) the extension to file a registration statement with the Securities and Exchange Commission to register the resale of the Advisor Shares (as defined in the NWPSA) no later than August 30, 2022. As of December 31, 2022, the Company is in default of the minimum liquidity provisions in the Senior Secured Note and, as a result, it is classified in current liabilities in the accompanying consolidated balance sheets. The Company is accruing interest at the default interest rate of an incremental 5%. The debt issuance costs, and debt discount related to the Senior Secured Note were capitalized as a reduction in the principal amount and are being amortized to interest expense over the life of the Senior Secured Note. The amortization of the debt issuance costs and debt discount, included in interest expense, for the years ended December 31, 2022, and 2021, totaled $1.6 million and $910 thousand, respectively. Accrued interest related to the Senior Secured Note was $1.9 million and $1.6 million on December 31, 2022, and December 31, 2021, respectively. Interest expense on the Senior Secured Note totaled $5.9 million and $3.1 million for the years ended December 31, 2022, and 2021, respectively.

Convertible Promissory Notes an

Convertible Promissory Notes and Convertible Promissory Notes, Related Parties	12 Months Ended
	Dec. 31, 2022
Convertible Promissory Notes and Convertible Promissory Notes, Related Parties [Abstract]
Convertible Promissory Notes and Convertible Promissory Notes, Related Parties	11. Convertible Promissory Notes and Convertible Promissory Notes, Related Parties December 31, 2022 (In thousands, except conversion price) Conversion Price Principal Debt Discount Conversion Option Carrying Value Acquisition convertible promissory note, in default $ 0.10 $ 4,000 $ - $ - $ 4,000 Convertible promissory note, related party, in default $ 0.10 1,373 - - 1,373 2022 Convertible notes payable $ 0.04 13,660 (2,532 ) 1,585 12,713 2022 Convertible notes payable, related parties $ 0.04 6,515 (1,234 ) 755 6,036 Total Convertible promissory notes $ 25,548 $ (3,766 ) $ 2,340 $ 24,122 December 31, 2021 (In thousands, except conversion price) Conversion Price Principal Debt Discount Conversion Option Carrying Value 2021 Convertible promissory notes payable $ 0.10 $ 2,446 $ (1,100 ) $ 6,255 $ 7,601 Acquisition convertible promissory note, in default $ 0.10 4,000 - - 4,000 Convertible promissory note payable, related parties, in default $ 0.10 1,596 - - 1,596 Total Convertible Promissory Notes $ 8,042 $ (1,100 ) $ 6,255 $ 13,197 2022 Convertible Notes Payable and 2022 Convertible Notes Payable, Related Parties - In August 2022 and November 2022, the Company entered into a Securities Purchase Agreements (the “Purchase Agreements”), for the sale in a private placement of (i) Future Advance Convertible Promissory Notes (the “Notes”) in an aggregate principal amount of $16.2 million in August and $4.0 million in November, (ii) Common Stock Purchase Warrants to purchase an additional 504.4 million shares of common stock with an exercise price of $0.067 per share and (iii) Common Stock Purchase Warrants to purchase an additional 504.4 million shares of common stock with an exercise price of $0.04 per share. The Company paid issuance costs totaling approximately $1.4 million. Interest expense for the year ended December 31, 2022, totaled $4.4 million, $1.2 million in contractual interest expense and $3.2 million in amortization of debt discount and issuance costs. Pursuant to the Notes, the Company promised to pay in cash and/or in shares of common stock, at a conversion price of $0.04 (the “Conversion Price”), the principal amount and interest at a rate of 15% per annum on any outstanding principal. The Conversion Price of the Notes is subject to adjustment, including if the Company issues or sells shares of common stock for a price per share less than the Conversion Price of the Notes or if the Company lists its shares of common stock on The Nasdaq Capital Market and the average volume weighted average price of such common stock for the five trading days Acquisition Convertible promissory notes payable - In August 2020, the Company entered into an asset purchase agreement with Celularity to acquire Celularity’s UltraMIST assets. A portion of the aggregate consideration of $24 million paid for the assets included the issuance of a promissory note to Celularity in the principal amount of $4 million (the “Seller Note”). The Seller Note matured on August 6, 2021, and was not repaid. The Company’s failure to pay the outstanding principal balance when due constituted an event of default under the terms of the Seller Note and, accordingly, it began accruing additional interest of 5.0% in addition to the 12.0% initial rate, as of the date of the default. As of December 31, 2022, and 2021, the Seller Notes had outstanding accrued interest of $1.5 million and $761 thousand, respectively. The Company evaluated embedded conversion features within the convertible promissory note and determined that the conversion feature does not require to be bifurcated. Upon adoption of ASC 2020-6 effective January 1, 2021, the convertible promissory note is accounted for as a single liability due to the elimination of the beneficial conversion feature accounting model. Convertible promissory notes payable, related party - In August 2020, the Company issued a convertible promissory note payable in the amount of $1.4 million. The note matured on August 6, 2021, and was not repaid and is currently in default. As of December 31, 2022, and 2021, the note had outstanding accrued interest of $444 thousand and $241 thousand, respectively. 2021 Convertible Promissory Notes Payable – Previously, the Company entered into a Securities Purchase Agreement (the “2021 Purchase Agreement”) for the sale by the Company in a private placement (the “2021 Private Placement”) of (i) the Company’s future advance convertible promissory note in an aggregate principal amount of up to $3.4 million, later amended to $4.2 million and (ii) a warrant to purchase up to an additional 16,666,667 shares of common stock of the Company. The warrants had an exercise price of $0.18 per share and a four-year term. Advances totaled $1.9 million and warrants to purchase 9.3 million shares were outstanding prior to the settlement discussed below. In addition, the Company issued notes to five institutional investors totaling approximately $0.5 million, which were subject to substantially the same terms and conditions as the Purchase Agreement. Warrants to purchase 2.8 million shares of common stock with an exercise price of $0.18 per share were issued and outstanding prior to the settlement discussed below. Upon the closing of the Private Placement in August 2022, the 2021 Convertible Promissory Notes Payable were paid and settled in full using proceeds from the Private Placement. The settlement payment included cash totaling $3.9 million, which included accrued interest and penalties, and the issuance of Company shares of common stock totaling 19.4 million shares. The lenders surrendered the outstanding warrants to the Company. The Company recognized a $0.9 million loss on extinguishment of debt during the year ended December 31, 2022.

SBA Loans

SBA Loans	12 Months Ended
	Dec. 31, 2022
SBA Loans [Abstract]
SBA Loans	12. SBA Loans In February 2021, the Company received proceeds from a U.S. Small Business Administration (SBA) loan in the amount of $1.0 million pursuant to the Paycheck Protection Program under the CARES Act. The SBA Loan was evidenced by a promissory note that matured on February 20, 2026, and bears interest of 1% per annum. The SBA loan contained customary events of default relating to, among other things, payment defaults and breaches of representations, warranties and covenants. All or a portion of SBA loan may be fully or partially forgiven by the SBA upon application by the Company not later than June 2022 in accordance with SBA regulations. The Company received approval of the loan forgiveness application and recognized a gain on the extinguishment totaling $1.0 million during the year ended December 31, 2022.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Fair Value Measurements [Abstract]
Fair Value Measurements	13. Fair Value Measurements The Company uses various inputs to measure the outstanding warrants and certain embedded conversion features associated with convertible debt on a recurring basis to determine the fair value of the liabilities. The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy: Fair value measurement at December 31, 2022 (in thousands) Fair value Quoted prices in active markets (Level 1) Significant other observable inputs (Level 2) Significant inputs (Level 3) Warrant liability $ 1,416 - - $ 1,416 Conversion option 2,340 - - 2,340 Total Fair Value $ 3,756 $ - $ - $ 3,756 Fair value measurement at December 31, 2021 (in thousands) Fair value Quoted prices in active markets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Warrant liability $ 9,614 - - $ 9,614 Conversion option 6,255 - - 6,255 Total Fair Value $ 15,869 $ - $ - $ 15,869 There were no transfers between Level 1, 2, or 3, during the years ended December 31, 2022, and 2021. Both observable and unobservable in puts were used to determine fair value of the positions that the Company classified within the Level 3 category. Unrealized gains and losses associated with the liabilities within the Level 3 category include changes in fair value that were attributable to both observable and unobservable inputs. Warrant Liability Significant Black Scholes valuation model inputs related to the Company’s warrants are listed below: December 31, 2022 December 31, 2021 Weighted average expected life in years 4.68 4.67 Weighted average volatility 92 % 116 % Value of underlying shares $ 0.005 $ 0.17 Weighted average risk free interest rate 4.00 % 1.20 % Expected dividend yield - - A summary of the Level 3 warrant activity is as follows: (in thousands, except per share data) Warrants Outstanding Fair Value per Share Warrant Liability Fair Value Balance December 31, 2020 48,091 $ 0.18 $ 8,856 Cashless exercise (11,400 ) 0.18 (2,030 ) Issuance of warrants classified as liabilities 25,926 0.10 2,282 Change in fair value - 506 Balance December 31, 2021 62,617 $ 0.15 $ 9,614 Warrants exercised (27,037 ) 0.09 (3,130 ) Issuance of warrants classified as liabilities 1,031,277 0.06 4,873 Change in fair value - (9,941 ) Balance December 31, 2022 1,066,857 $ 0.06 $ 1,416 Embedded Conversion Option Certain convertible notes include a Conversion Option that meets the definition of a derivative liability and, accordingly, is required to be bifurcated. The fair value of the conversion option was valued using the Black-Scholes model as of December 31, 2022, and the binomial pricing model as of December 31, 2021. Significant inputs related to the Level 3 fair value determination are as follows: Initial Valuation Assumptions Year End Valuation Assumptions August 2022 Convertible Notes November 2022 Convertible Notes December 31, 2022 December 31, 2021 Conversion price (1) $ 0.04 $ 0.04 $ 0.04 $ 0.11 Value of underlying shares $ 0.006 $ 0.005 $ 0.005 $ 0.17 Interest Rate (annual) (2) 3.24 % 4.48 % 4.64 % 0.18 % Volatility (annual) (3) 349 % 438 % 503 % 290 % Time to maturity 1.00 0.73 0.60 0.50 (1) Based on the terms provided in the convertible promissory note agreements to convert to common stock of the Company (2) Interest rate for U.S. Treasury Bonds, as of each presented period ending date, as published by the U.S. Federal Reserve. (3) Based on the historical daily volatility of the Company as of each presented period ending date. As of December 31, 2022 the Company applied a discount rate to the historical volatility. A summary of the conversion option liability activity is as follows: (in thousands) Conversion Liability Balance December 31, 2020 $ - Convertible feature 4,139 Change in fair value 2,116 Balance December 31, 2021 $ 6,255 Issuance of Convertible Notes 2,760 Settlement of convertible notes (218 ) Change in fair value (6,457 ) Balance December 31, 2022 $ 2,340

Contract Liabilities

Contract Liabilities	12 Months Ended
	Dec. 31, 2022
Contract Liabilities [Abstract]
Contract Liabilities	14. Contract Liabilities The Company has contract liabilities from contracts with customers as follows: During the years ended December 31, 2022, and 2021, the Company recognized revenue related to these contract liabilities of $253 thousand and $32 thousand, respectively, that were included in the beginning contract liability balances for each of those periods. The following table summarizes the changes in contract liabilities: Year Ended December 31, (in thousands) 2022 2021 Beginning balance $ 341 $ 69 New service agreements 202 100 Deposit on future equipment purchases - 204 Revenue recognized (253 ) (32 ) Total Contract Liabilities $ 290 $ 341

Common Stock Purchase Warrants

Common Stock Purchase Warrants	12 Months Ended
	Dec. 31, 2022
Common Stock Purchase Warrants [Abstract]
Common Stock Purchase Warrants	15. Common Stock Purchase Warrants A summary of the warrant activity is as follows: (in thousands, except per share data) Warrants Weighted Average Exercise Price Weighted Average Remaining Life Warrants at December 31, 2020 190,357 $ 0.19 3.43 Issuances 25,926 0.18 Exercised (11,400 ) 0.01 Forfeited or expired - - Outstanding at December 31, 2021 204,883 $ 0.20 2.54 Issuances 1,031,276 0.06 Exercised (27,943 ) 0.09 Forfeited or expired - - Outstanding at December 31, 2022 1,208,216 $ 0.07 3.55 On February 3, 2021, the Company issued 10,925,000 shares of its commons stock to a third party upon the cashless exercise of 11,400,000 of common stock warrants under the terms of the warrant agreement.

Common Stock

Common Stock	12 Months Ended
	Dec. 31, 2022
Common Stock [Abstract]
Common Stock	16. Common Stock In December 2022, the Company’s stockholders approved, an amendment to the Company’s Articles of Incorporation to increase the number of authorized shares of common stock from 800,000,000 to 2,500,000,000. In January 2023, the Company filed the amendment to the Articles of Incorporation with the state of Nevada to affect the increase in authorized shares. Also in December 2022, the Company’s stockholders approved the Company to amend the Company’s Articles of Incorporation to affect a reverse stock split of the Company’s outstanding common stock at a reverse stock split ratio ranging from any whole number between 1-for-50 and 1-for-100, with the exact ratio to be determined by the board of directors of the Company in its sole discretion. The Company has not yet affected a reverse stock split of its common stock.

Concentration of Credit Risk an

Concentration of Credit Risk and Limited Suppliers	12 Months Ended
	Dec. 31, 2022
Concentration of Credit Risk and Limited Suppliers [Abstract]
Concentration of Credit Risk and Limited Suppliers	17. Concentration of Credit Risk and Limited Suppliers Major customers are defined as customers whose accounts receivable, or sales individually consist of more than ten percent of total trade receivables or total sales, respectively. The percentage of accounts receivable from major customers of the Company were as follows: Accounts Receivable: December 31, 2022 December 31, 2021 Customer A - 24 % Customer B - 16 % The Company currently purchases most of its product component materials from single suppliers and the loss of any of these suppliers could result in a disruption in our production. The percentage of purchases from major vendors of the Company that exceeded ten percent of total purchases were as follows: Year ended December 31, 2022 2021 Purchases: Vendor A 19 % 50 % Vendor B - 21 %

Revenue

Revenue	12 Months Ended
	Dec. 31, 2022
Revenue [Abstract]
Revenue	18. Revenue The disaggregation of revenue is based on type and geographical region. The following table presents revenue from contracts with customers: Year ended December 31, 2022 Year ended December 31, 2021 United States International Total United States International Total Accessory and parts revenue $ 9,790 $ 72 $ 9,862 $ 7,770 $ 302 $ 8,072 System revenue 5,179 149 5,328 2,766 350 3,116 License fees and other 283 38 321 135 60 195 Product Revenue $ 15,252 $ 259 $ 15,511 $ 10,671 $ 712 $ 11,383 Rental Income 1,231 - 1,231 1,627 - 1,627 Total Revenue $ 16,483 $ 259 $ 16,742 $ 12,298 $ 712 $ 13,010

Stock-based Compensation

Stock-based Compensation	12 Months Ended
	Dec. 31, 2022
Stock-based Compensation [Abstract]
Stock-based Compensation	19. Stock-Based Compensation On November 1, 2010, the Company approved the Amended and Restated 2006 Stock Incentive Plan of SANUWAVE Health, Inc. effective as of January 1, 2010 (the “Stock Incentive Plan”). The Stock Incentive Plan permits grants of awards to selected employees, directors, and advisors of the Company in the form of restricted stock or options to purchase shares of common stock. Options granted may include non-statutory options as well as qualified incentive stock options. The Stock Incentive Plan is administered by the board of directors of the Company. The Stock Incentive Plan gives broad powers to the board of directors of the Company to administer and interpret the form and conditions of each option. The stock options granted under the Stock Incentive Plan are generally non-statutory options which generally vest over a period of up to three years and have a ten-year term. The options are granted at an exercise price determined by the board of directors of the Company to be the fair market value of the common stock on the date of the grant. As of December 31, 2022, and 2021, the Stock Incentive Plan reserved a total of 35,000,000 shares of common stock for grant. On December 31, 2022, there were 3,240,615 shares of common stock available for grant under the Stock Incentive Plan.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Income Taxes	20. Income Taxes The Company files income tax returns in the United States Federal jurisdiction and various state and foreign jurisdictions. The Company is subject to United States Federal and state income tax examinations by tax authorities for any years that have net operating losses open until the net operating losses are used. The components of the net loss before income taxes are as follows: Year ended December 31, (In thousands) 2022 2021 Domestic $ (10,279 ) $ (27,208 ) Foreign (12 ) (23 ) Net loss before income taxes $ (10,291 ) $ (27,231 ) In accordance with ASC Topic 740, Income Taxes The income tax provision (benefit) from continuing operations consists of the following: (In thousands) December 31, 2022 December 31, 2021 Current: Federal $ - $ - State 2 28 Foreign - - Current Tax Provision $ 2 $ 28 Deferred: Federal $ (5,657 ) $ (5,038 ) State 753 (869 ) Foreign (1 ) 4 Change in valuation allowance 4,905 5,903 Deferred Tax Provision $ - $ - As of December 31, 2022, and 2021, the Company did not have any undistributed earnings of our foreign subsidiaries. As a result, no additional income or withholding taxes have been provided for. The Company does not anticipate any impacts of the global intangible low taxed income (“GILTI”) and base erosion anti-abuse tax (“BEAT”) and as such, the Company has not recorded any impact associated with either GILTI or BEAT. The income tax provision (benefit) amounts differ from the amounts computed by applying the United States Federal statutory income tax rate of 21% for the years ended December 31, 2022, and 2021. Adjustments to determine income tax expense are as follow: (In thousands) Years ended December 31, 2022 2021 Tax benefit at statutory rate $ (2,161 ) $ (5,718 ) Increase (reduction) in income taxes resulting from: State incomes tax benefits, net of federal benefit (473 ) (837 ) Non-deductible gain on warrant adjustment valuation (3,270 ) 417 Change in valuation allowance 4,905 5,903 Registration penalites 67 354 Other 934 (91 ) Income Tax Expense $ 2 $ 28 The tax effects of temporary differences that give rise to the deferred tax assets are as follows: (In thousands) December 31, 2022 December 31, 2021 Deferred Tax Assets Net operating loss carryforwards $ 38,323 $ 33,238 Net operating loss carryforwards - foreign 24 23 Excess of tax basis over book value of property and equipment 9 14 Excess of tax basis over book value of intangible assets 1,325 1,622 Lease liability 150 96 Stock-based compensation 1,487 1,613 Accrued employee compensation 750 698 Capitalized equity costs - 49 Capitalized research and development 116 - Net change in reserve accounts 1,031 898 Gross deferred tax asset 43,215 38,251 Valuation Allowance (43,070 ) (38,165 ) Net Deferred Tax Asset 145 86 Deferred Tax Liabilities Right-of-use asset (145 ) (86 ) Gross deferred tax liability (145 ) (86 ) TOTAL $ - $ - On August 16, 2022, the U.S. government enacted the Inflation Reduction Act of 2022 (the “Inflation Reduction Act”) into law. The Inflation Reduction Act imposes an excise tax of 1% on the fair market value of net stock repurchases made after December 31, 2022. The impact of this provision will be dependent on the extent of share repurchases made in future periods. We continue to analyze the impacts of the Inflation Reduction Act; however, it is not expected to have a material impact on our financial statements. Additionally, the Inflation Reduction Act includes a new corporate alternative minimum tax which is not currently applicable to the Company. The Tax Cuts and Jobs Act (“TCJA”) requires taxpayers to capitalize and amortize research and development (“R&D”) expenditures under section 174 for tax years beginning after December 31, 2021. This rule became effective for the Company during 2022 and resulted in capitalized R&D costs of $0.6 million as of December 31, 2022. The Company will amortize these costs for tax purposes over five years for R&D performed in the U.S. and over 15 years for R&D performed outside the U.S. In 2022, all R&D was performed in the U.S. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. In assessing the realization of deferred tax assets, management considers, whether it is “more likely than not”, that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. ASC 740 requires that a valuation allowance be established when it is “more likely than not” that all, or a portion of, deferred tax assets will not be realized. A review of all available positive and negative evidence needs to be considered, including the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies. After consideration of all the information available, management believes that uncertainty exists with respect to future realization of its deferred tax assets and has, therefore, established a full valuation allowance as of December 31, 2022, and 2021. The Company’s ability to use its net operating loss carryforwards could be limited and subject to annual limitations. Since a full analysis under Section 382 of the Internal Revenue Code has not been performed, the Company may realize a “more than 50% change in ownership” which could limit its ability to use its net operating loss carryforwards accumulated to date to reduce future taxable income and tax liabilities. Additionally, because United States tax laws limit the time during which net operating loss carryforwards may be applied against future taxable income and tax liabilities, the Company may not be able to take advantage of all or portions of its net operating loss carryforwards for Federal income tax purposes. The Federal net operating loss carryforwards of approximately $159.7 million from years ending December 31, 2005, through December 31, 2017, will begin to expire in 2025 2042 2024 A provision of ASC 740 specifies that companies are to account for uncertainties in income tax reporting, and prescribes a methodology for recognizing, reversing, and measuring the tax benefits of a tax position taken, or expected to be taken, in a tax return. ASC 740 requires the evaluation of tax positions taken or expected to be taken while preparing the Company’s tax returns to determine whether the tax positions would “more-likely-than-not” be sustained if challenged by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense in the current year. Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s consolidated financial statements as of December 31, 2022, and 2021. The Company does not expect any significant changes in the unrecognized tax benefits within twelve months of the reporting date. The Company will recognize in income tax expense, interest and penalties related to income tax matters. For the years ended December 31, 2022, and 2021, the Company did not have any amounts recorded for interest and penalties.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies [Abstract]
Commitments and Contingencies	21. Commitments and Contingencies Litigation In the ordinary course of business, the Company from time to time becomes involved in various legal proceedings involving a variety of matters. The Company does not believe there are any pending legal proceedings that will have a material adverse effect on the Company’s business, consolidated financial position, results of operations, or cash flows. However, the outcome of such legal matters is inherently unpredictable and subject to significant uncertainties. The Companies expenses legal fees in the period in which they are occurred. Acquisition Dispute The Company received notification alleging that it is not in compliance with the license agreement with Celularity entered in connection with the acquisition of the UltraMIST assets. The Company has responded and asserted that the Company is not in breach and that the supplier has breached various agreements. It is too early to determine the outcome of this matter. Any potential impact to the Company cannot be fully determined at this time and there is no guarantee that the dispute will be resolved in a manner beneficial to the Company or at all. Lease Commitments As of December 31, 2022, the maturities of the Company’s operating and financing leases, which have initial or remaining lease terms more than one year, consist of the following: (In thousands) Operating Finance Leases Year ended December 31, 2023 $ 143 $ 128 2024 85 128 2025 82 78 2026 82 - 2027 55 - Total Lease Payments 447 334

Restatement of Previously Iss_2

Restatement of Previously Issued Interim Condensed Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2022
Restatement of Previously Issued Interim Condensed Consolidated Financial Statements [Abstract]
Restatement of Previously Issued Interim Condensed Consolidated Financial Statements	3. Restatement of Previously Issued Financial Statements During the preparation of this Annual Report on Form 10-K, the Company determined that it had not appropriately accounted for certain transactions under US GAAP. These transactions included shares issued for services, which caused general and administrative expense to be understated, and the sale of assets under a financing agreement, which a gain on sale was recognized and overstated. Also, during the preparation of this Annual Report on Form 10-K it was discovered that certain vendor invoices were not properly recorded, causing general and administrative expense to be understated in prior periods, interest calculation on senior debt, which caused interest expense to be understated, and an inventory adjustment was posted improperly, which caused cost of revenues to be understated. 22. Restatement of Previously Issued Interim Condensed Consolidated Financial Statements The following tables present the impact of the restatement adjustments disclosed in Note 3 – Restatement of Previously Issued Financial Statements, to the previously reported financial information as of and for the periods ended March 31, 2022, June 30, 2022, and September 30, 2022. Restated Statements of Stockholders’ Equity are not presented as all impacted items on those statements, Net Income (Loss), Accumulated deficit, and Total stockholders’ equity, are presented within the following tables. SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) March 31, 2022 (In thousands, except share data) Previously Reported Adjustments Restated ASSETS Current Assets: Cash $ 313 $ - $ 313 Accounts receivable, net of allowance of $ 785 1,730 - 1,730 Inventory 1,001 - 1,001 Prepaid expenses and other current assets 365 - 365 Total Current Assets $ 3,409 $ - $ 3,409 Property, Equipment, net 315 - 315 Right of use assets, net 259 - 259 Other Intangible Assets, net 5,665 - 5,665 Goodwill 7,260 - 7,260 Other assets 106 - 106 Total Assets $ 17,014 $ - $ 17,014 LIABILITIES Current Liabilities: Senior secured promissory note payable, in default $ 11,894 $ - $ 11,894 Convertible promissory notes payable, in default 10,532 - 10,532 Convertible promissory notes, related parties, in default 1,596 - 1,596 Advances on future cash receipts 416 - 416 Accounts payable 6,696 64 6,760 Accrued expenses 4,916 554 5,470 Accrued employee compensation 3,623 - 3,623 Due under factoring agreement 1,231 - 1,231 Warrant liability 8,300 - 8,300 Current portion of SBA loans 226 - 226 Accrued interest 3,072 60 3,132 Accrued interest, related parties 345 - 345 Current portion of lease liabilities 268 - 268 Current portion of contract liabilities 58 - 58 Other 58 - 58 Total Current Liabilities $ 53,231 $ 678 $ 53,909 Non-current Liabilities SBA loans $ 807 $ - $ 807 Lease liabilities 34 - 34 Contract liabilities 303 - 303 Deferred tax liability 28 - 28 Total Non-current Liabilities $ 1,172 $ - $ 1,172 Total Liabilities $ 54,403 $ 678 $ 55,081 STOCKHOLDERS’ DEFICIT Preferred Stock $ - $ - $ - Common Stock 517 - 517 Additional Paid-in Capital 150,533 - 150,533 Accumulated Deficit (188,372 ) (678 ) (189,050 ) Accumulated Other Comprehensive Loss (67 ) - (67 ) Total Stockholders’ Deficit $ (37,389 ) $ (678 ) $ (38,067 ) Total Liabilities and Stockholders’ Deficit $ 17,014 $ - $ 17,014 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) (In thousands except share data) Three Months Ended March 31, 2022 Previously Reported Adjustments Restated Revenues: Accessory and parts revenue $ 2,192 $ - $ 2,192 Product 645 - 645 Rental Income 343 - 343 License fees and other 15 - 15 Total Revenue 3,195 - 3,195 Cost of Revenues 889 - 889 Gross Margin $ 2,306 $ - $ 2,306 Operating Expenses: General and administrative 2,141 64 2,205 Selling and marketing 1,715 - 1,715 Research and development 166 - 166 Gain on disposal of assets (554 ) 554 - Depreciation and amortization 176 - 176 Total Operating Expenses 3,644 618 4,262 Operating Loss $ (1,338 ) $ (618 ) $ (1,956 ) Other Income (Expense): Interest expense (3,076 ) (60 ) (3,136 ) Interest expense, related party (56 ) - (56 ) Change in fair value of derivative liabilities 3,482 - 3,482 Loss on issuance of debt (3,434 ) - (3,434 ) Gain / (loss) on foreign currency exchange (1 ) - (1 ) Other Expense, net (3,085 ) (60 ) (3,145 ) Net Loss before Income Taxes $ (4,423 ) $ (678 ) $ (5,101 ) Provision for Income Taxes - - - Net Loss $ (4,423 ) $ (678 ) $ (5,101 ) Other Comprehensive Loss Foreign currency translation adjustments - - - Total Comprehensive Loss $ (4,423 ) $ (678 ) $ (5,101 ) Loss per Share: Net loss per share, basic and diluted $ (0.01 ) $ - $ (0.01 ) Weighted average shares outstanding, basic and diluted 525,414,534 - 525,414,534 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (In thousands) Three Months Ended March 31, 2022 Previously Reported Adjustment Restated Cash Flows - Operating Activities: Net loss $ (4,423 ) $ (678 ) $ (5,101 ) Adjustments to reconcile net loss to net cash used by operating activities Amortization of intangibles 176 - 176 Depreciation 15 - 15 Change in fair value of derivative liabilities (3,482 ) - (3,482 ) Loss on issuance of debt 3,434 - 3,434 Amortization of debt issuance costs and original issue discount 889 - 889 Accrued interest 551 60 611 Interest payable, related parties 56 - 56 Changes in operating assets and liabilities Accounts receivable - trade 804 - 804 Inventory 39 - 39 Prepaid expenses (39 ) - (39 ) Other assets 43 - 43 Operating leases - - - Accounts payable (930 ) 64 (866 ) Accrued expenses 439 554 993 Accrued employee compensation (549 ) - (549 ) Contract liabilities (155 ) - (155 ) Net Cash Used by Operating Activities (3,132 ) - (3,132 ) Cash Flows - Investing Activities Disposition of property and equipment 360 - 360 Net Cash Flows Provided by (Used in) Investing Activities 360 - 360 Cash Flows - Financing Activities Proceeds from senior promissory notes 2,940 - 2,940 Payments for factoring (505 ) - (505 ) Proceeds from warrant exercises 100 - 100 Payments of principal on finance leases (65 ) - (65 ) Net Cash Flows Provided by Financing Activities 2,470 - 2,470 Effect of Exchange Rates on Cash (4 ) - (4 ) Net Change in Cash During Period (306 ) - (306 ) Cash at Beginning of Period 619 - 619 Cash at End of Period $ 313 $ - $ 313 Supplemental Information: Cash paid for interest $ 574 $ - $ 574 Non-cash Investing and Financing Activities: Reclassification of warrant liability due to cashless warrant exercise $ 2,167 $ - $ 2,167 Warrants issued in conjunction with senior secured promissory note payable 2,654 - 2,654 Common shares issued in conjunction with senior secured promissory note payable 3,720 - 3,720 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) June 30, 2022 (In thousands, except share data) Previously Reported Adjustments Restated ASSETS Current Assets: Cash $ 1,484 $ - $ 1,484 Accounts receivable, net of allowance for doubtful accounts of $ 0.8 1,749 - 1,749 Inventory 925 - 925 Prepaid expenses and other current assets 1,181 (781 ) 400 Total Current Assets $ 5,339 $ (781 ) $ 4,558 Property, Equipment and Other, net 535 - 535 Other Intangible Assets, net 5,489 - 5,489 Goodwill 7,260 - 7,260 Total Assets $ 18,623 $ (781 ) $ 17,842 LIABILITIES Current Liabilities: Senior secured promissory note payable, in default $ 12,334 $ - $ 12,334 Convertible promissory notes payable, in default 6,523 - 6,523 Convertible promissory notes, related parties, in default 1,596 - 1,596 Short-term loans 1,484 - 1,484 Advances on future cash receipts 398 - 398 Accounts payable 7,083 76 7,159 Accrued expenses 5,900 741 6,641 Accrued employee compensation 4,264 - 4,264 Due under factoring agreement 1,792 - 1,792 Warrant liability 5,295 - 5,295 Current portion of SBA loans 272 - 272 Accrued interest 3,600 137 3,737 Accrued interest, related parties 402 - 402 Current portion of lease liabilities 185 - 185 Current portion of contract liabilities 64 - 64 Other 107 - 107 Total Current Liabilities $ 51,299 $ 954 $ 52,253 Non-current Liabilities SBA loans $ 761 $ - $ 761 Lease liabilities 40 - 40 Contract liabilities 295 - 295 Deferred tax liability 28 - 28 Total Non-current Liabilities $ 1,124 $ - $ 1,124 Total Liabilities $ 52,423 $ 954 $ 53,377 STOCKHOLDERS’ DEFICIT Preferred Stock $ - $ - $ - Common Stock 529 - 529 Additional Paid-in Capital 151,409 - 151,409 Accumulated Deficit (185,671 ) (1,735 ) (187,406 ) Accumulated Other Comprehensive Loss (67 ) (67 ) Total Stockholders’ Deficit $ (33,800 ) $ (1,735 ) $ (35,535 ) Total Liabilities and Stockholders’ Deficit $ 18,623 $ (781 ) $ 17,842 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) (In thousands except share data) Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 Previously Reported Adj. Restated Previously Reported Adj. Restated Revenues: Accessory and parts revenue $ 2,663 $ - $ 2,663 $ 4,854 $ - $ 4,854 Product 862 - 862 1,507 - 1,507 Rental Income 344 - 344 688 - 688 License fees and other 13 - 13 28 - 28 Total Revenue 3,882 - 3,882 7,077 - 7,077 Cost of Revenues 1,096 - 1,096 1,986 - 1,986 Gross Margin $ 2,786 $ - $ 2,786 $ 5,091 $ - $ 5,091 Operating Expenses: General and administrative 2,937 793 3,730 5,078 857 5,935 Selling and marketing 1,672 - 1,672 3,387 - 3,387 Research and development 171 - 171 337 - 337 Gain on disposal of assets (136 ) 187 51 (690 ) 741 51 Depreciation and amortization 210 - 210 386 - 386 Total Operating Expenses 4,854 980 5,834 8,498 1,598 10,096 Operating Loss $ (2,068 ) $ (980 ) $ (3,048 ) $ (3,407 ) $ (1,598 ) $ (5,005 ) Other Income (Expense): Interest expense (2,826 ) (77 ) (2,903 ) (5,903 ) (137 ) (6,040 ) Interest expense, related party (56 ) - (56 ) (112 ) - (112 ) Change in fair value of derivative liabilities 7,861 - 7,861 11,343 - 11,343 Loss on issuance of debt - - - (3,434 ) - (3,434 ) Loss on extinguishment of debt (211 ) - (211 ) (211 ) - (211 ) Gain / (loss) on foreign currency exchange 2 - 2 2 - 2 Other Income (Expense), net 4,770 (77 ) 4,693 1,685 (137 ) 1,548 Net Income (loss) before Income Taxes $ 2,702 $ (1,057 ) $ 1,645 $ (1,722 ) $ (1,735 ) $ (3,457 ) Provision for Income Taxes - - - - - - Net Income (loss) $ 2,702 $ (1,057 ) $ 1,645 $ (1,722 ) $ (1,735 ) $ (3,457 ) Other Comprehensive Income (Loss) Foreign currency translation adjustments - - - - - - Total Comprehensive Income (Loss) $ 2,702 $ (1,057 ) $ 1,645 $ (1,722 ) $ (1,735 ) $ (3,457 ) Gain (loss) per Share: Basic $ 0.01 $ (0.01 ) $ - $ - $ (0.01 ) $ (0.01 ) Diluted $ - $ - $ - (0.01 ) $ (0.01) Weighted average shares outstanding; Basic and Diluted Basic 538,560,051 - 538,560,051 532,589,825 - 532,589,825 Diluted 871,984,091 - 871,984,091 532,589,825 - 532,589,825 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (In thousands) Six Months Ended June 30, 2022 Previously Reported Adjustment Restated Cash Flows - Operating Activities: Net loss $ (1,722 ) $ (1,735 ) $ (3,457 ) Adjustments to reconcile net loss to net cash used by operating activities Amortization of intangibles 352 - 352 Depreciation 94 - 94 Bad debt expense 52 - 52 Income tax expense - - - Shares issued for service 888 - 888 Loss in extinguishment of debt 211 - 211 Gain on sale of property and equipment, net (541 ) 541 - Change in fair value of derivative liabilities (11,343 ) - (11,343 ) Loss on issuance of debt 3,434 - 3,434 Amortization of debt issuance costs and original issue discount 1,304 - 1,304 Accrued interest 1,078 137 1,215 Interest payable, related parties 112 - 112 Changes in operating assets and liabilities Accounts receivable - trade 733 - 733 Inventory 115 - 115 Prepaid expenses (855 ) 781 (74 ) Other assets 47 - 47 Accounts payable (562 ) 76 (486 ) Accrued expenses 1,407 200 1,607 Accrued employee compensation 103 - 103 Contract liabilities (108 ) - (108 ) Net Cash Used by Operating Activities (5,201 ) - (5,201 ) Cash Flows - Investing Activities Proceeds from sale of property and equipment 948 - 948 Net Cash Flows Used in Investing Activities 948 - 948 Cash Flows - Financing Activities Proceeds from senior promissory notes 2,940 - 2,940 Proceeds from short term notes 2,130 - 2,130 Proceeds from factoring 55 - 55 Proceeds from warrant exercises 100 - 100 Payments of principal on finance leases (121 ) - (121 ) Proceeds from related party advances - - - Net Cash Flows Provided by Financing Activities 5,104 - 5,104 Effect of Exchange Rates on Cash 14 - 14 Net Change in Cash During Period 865 - 865 Cash at Beginning of Period 619 - 619 Cash at End of Period $ 1,484 $ - $ 1,484 Supplemental Information: Cash paid for interest $ 2,045 $ - $ 2,045 Non-cash Investing and Financing Activities: Reclassification of warrant liability due to cashless warrant exercise 2,167 - 2,167 Warrants issued in conjunction with senior secured promissory note payable 2,654 - 2,654 Common shares issued in conjunction with senior secured promissory note payable 3,720 - 3,720 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) September 30, 2022 (In thousands, except share data) Previously Reported Adjustments Restated ASSETS Cash $ 1,112 $ - $ 1,112 Accounts receivable, net of allowance of $ 0.8 2,403 - 2,403 Inventory 1,413 (551 ) 862 Prepaid expenses and other current assets 1,935 (781 ) 1,154 Total Current Assets $ 6,863 $ (1,332 ) $ 5,531 Property and Equipment and Other, net 673 - 673 Other Intangible Assets, net 5,313 - 5,313 Goodwill 7,260 - 7,260 Total Assets $ 20,109 $ (1,332 ) $ 18,777 LIABILITIES Current Liabilities: Senior secured promissory note payable, in default $ 12,773 $ - $ 12,773 Convertible promissory notes payable, in default 13,174 - 13,174 Convertible promissory notes, related parties, in default 5,858 - 5,858 Advances on future cash receipts 194 - 194 Accounts payable 5,055 170 5,225 Accrued expenses 4,100 741 4,841 Accrued employee compensation 3,792 - 3,792 Due under factoring agreement 1,510 - 1,510 Warrant liability 1,196 - 1,196 Accrued interest 3,988 218 4,206 Accrued interest, related parties 546 - 546 Current portion of lease and contract liabilities 249 - 249 Other 30 - 30 Total Current Liabilities $ 52,465 $ 1,129 $ 53,594 Non-current Liabilities SBA loans $ - $ - $ - Lease liabilities 263 - 263 Contract liabilities 205 - 205 Deferred tax liability 28 - 28 Total Non-current Liabilities $ 496 $ - $ 496 Total Liabilities $ 52,961 $ 1,129 $ 54,090 STOCKHOLDERS’ DEFICIT Preferred Stock $ - $ - $ - Common Stock 549 - 549 Additional Paid-in Capital 152,750 - 152,750 Accumulated Deficit (186,084 ) (2,461 ) (188,545 ) Accumulated Other Comprehensive Loss (67 ) - (67 ) Total Stockholders’ Deficit $ (32,852 ) $ (2,461 ) $ (35,313 ) Total Liabilities and Stockholders’ Deficit $ 20,109 $ (1,332 ) $ 18,777 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) (In thousands except share data) Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 Previously Reported Adj. Restated Previously Reported Adj. Restated Revenues: Accessory and parts revenue $ 3,012 $ - $ 3,012 $ 7,866 $ - $ 7,866 Product 902 - 902 2,408 - 2,408 Rental Income 247 - 247 935 - 935 License fees and other 5 - 5 33 - 33 Total Revenue 4,166 - 4,166 11,242 - 11,242 Cost of Revenues 606 551 1,157 2,590 551 3,141 Gross Margin $ 3,560 $ (551 ) $ 3,009 $ 8,652 $ (551 ) $ 8,101 Operating Expenses: General and administrative 3,404 94 3,498 8,482 951 9,433 Selling and marketing 1,650 - 1,650 5,037 - 5,037 Research and development 157 - 157 494 - 494 Gain on disposal of assets - - - (690 ) 741 51 Depreciation and amortization 189 - 189 575 - 575 Total Operating Expenses 5,400 94 5,494 13,898 1,692 15,590 Operating Loss $ (1,840 ) $ (645 ) $ (2,485 ) $ (5,246 ) $ (2,243 ) $ (7,489 ) Other Income (Expense): Interest expense (3,301 ) (81 ) (3,382 ) (9,203 ) (218 ) (9,421 ) Interest expense, related party (439 ) - (439 ) (551 ) - (551 ) Change in fair value of derivative liabilities 5,252 - 5,252 16,597 - 16,597 Loss on issuance of debt - - - (3,434 ) - (3,434 ) Loss on extinguishment of debt (86 ) - (86 ) (297 ) - (297 ) Gain / (loss) on foreign currency exchange 1 - 1 (1 ) - (1 ) Other Income (Expense), net 1,427 (81 ) 1,346 3,111 (218 ) 2,893 Net Loss before Income Taxes $ (413 ) $ (726 ) $ (1,139 ) $ (2,135 ) $ (2,461 ) $ (4,596 ) Provision for Income Taxes - - - - - - Net Income (loss) $ (413 ) $ (726 ) $ (1,139 ) $ (2,135 ) $ (2,461 ) $ (4,596 ) Other Comprehensive Income (Loss) Foreign currency translation adjustments - - - - - - Total Comprehensive Income (Loss) $ (413 ) $ (726 ) $ (1,139 ) $ (2,135 ) $ (2,461 ) $ (4,596 ) Loss per Share: Basic and Diluted $ (0.00 ) $ - $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.01 ) Weighted average shares outstanding, basic and diluted 561,069,625 - 561,069,625 542,484,779 - 542,484,779 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (In thousands) Nine Months Ended September 30, 2022 Previously Reported Adjustment Restated Cash Flows - Operating Activities: Net loss $ (2,135 ) $ (2,461 ) $ (4,596 ) Adjustments to reconcile net loss to net cash used by operating activities Depreciation and Amortization 681 - 681 Bad debt expense 62 - 62 Shares issued for service 888 - 888 Loss on extinguishment of debt 297 - 297 Gain on sale of property and equipment, net (690 ) 741 51 Change in fair value of derivative liabilities (16,597 ) - (16,597 ) Loss on issuance of debt 3,434 - 3,434 Amortization of debt issuance costs and original issue discount 2,998 - 2,998 Accrued interest 1,618 218 1,836 Interest payable, related parties 168 - 168 Changes in operating assets and liabilities Accounts receivable - trade 69 - 69 Inventory (373 ) 551 178 Prepaid expenses and other assets (1,437 ) 781 (656 ) Accounts payable (1,863 ) 170 (1,693 ) Accrued expenses 271 - 271 Accrued employee compensation (473 ) - (473 ) Contract liabilities (94 ) - (94 ) Net Cash Used by Operating Activities (13,176 ) - (13,176 ) Cash Flows - Investing Activities Disposition of property and equipment 1,022 - 1,022 Net Cash Flows Provided by (Used in) Investing Activities 1,022 - 1,022 Cash Flows - Financing Activities Proceeds from senior promissory notes 2,940 - 2,940 Proceeds from convertible promissory notes 12,366 - 12,366 Proceeds from short term notes 640 - 640 Payments for factoring (227 ) - (227 ) Proceeds from warrant exercises 100 - 100 Payments of principal on finance leases (174 ) - (174 ) Payments of principal on convertible promissory notes and SBA loans (2,981 ) - (2,981 ) Net Cash Flows Provided by Financing Activities 12,664 - 12,664 Effect of Exchange Rates on Cash (17 ) - (17 ) Net Change in Cash During Period 493 - 493 Cash at Beginning of Period 619 - 619 Cash at End of Period $ 1,112 $ - $ 1,112 Supplemental Information: Cash paid for interest $ 3,345 $ - $ 3,345 Non-cash Investing and Financing Activities: Reclassification of warrant liability due to cashless warrant exercise $ 2,166 $ - $ 2,166 Settlement of debt and warrants with stock 1,361 - 1,361 Warrants issued in conjunction with senior secured promissory note payable 2,654 - 2,654 Common shares issued in conjunction with senior secured promissory note payable 3,720 - 3,720 Embedded conversion option with issuances of convertible debt 2,309 - 2,309 Working capital balances refinanced into Convertible notes payable 2,273 - 2,273 Warrant issuance in conjunction with convertible debt 1,463 - 1,463

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Estimates	Estimates Significant estimates include the recording of allowances for doubtful accounts, the net realizable value of inventory, fair value of goodwill and intangible assets, the determination of the valuation allowances for deferred taxes, estimated fair value of stock-based compensation, and the estimated fair value of embedded derivatives, including warrants and embedded conversion options.
Accounts receivable	Accounts receivable —
Inventory	Inventory
Goodwill	Goodwill — Intangibles-Goodwill and Other
Intangible Assets	Intangible Assets —
Impairment of long-lived assets	Impairment of long-lived assets –
Leases	Leases – For leases where the Company is the lessee, Right of Use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As the Company’s leases did not provide an implicit interest rate, the Company used the equivalent borrowing rate for a secured financing with the term of equal to the remaining life of the lease at inception. Any lease arrangements with an initial term of 12 months or less are not recorded on our consolidated balance sheets, and the Company recognizes lease costs for these lease arrangements on a straight-line basis over the lease term. In the event a lease arrangement would provide us with options to exercise one or more renewal terms or to terminate the lease arrangement, we would include these options when we are reasonably certain to exercise them in the lease term used to establish ROU assets and lease liabilities. None of our lease agreements include an option to purchase the leased asset, residual value guarantees, or material restrictive covenants. The Company has other lease arrangements that are adjusted periodically based on an inflation index or rate. The future variability of these payments and adjustments are unknown, and therefore they are not included as minimum lease payments used to determine ROU assets and lease liabilities. Variable rental payments are recognized in the period in which the obligation is incurred.
Fair value of financial instruments	Fair value of financial instruments The Company utilizes the guidance of ASC Topic 820-10, Fair Value Measurements The ASC 820-10 hierarchy ranks the quality and reliability of inputs, or assumptions, used in the determination of fair value and requires financial assets and liabilities carried at fair value to be classified and disclosed in one of the following three categories: Level 1 Level 2 Level 3
Sequencing policy	Sequencing policy Derivatives and Hedging
Convertible promissory notes	Convertible promissory notes “Derivatives and Hedging”
Debt discount	Debt discount –
Contract Liabilities	Contract Liabilities – Device product sales are bundled with an initial one-year warranty and the Company offers a separately priced multi-year warranty. Because the warranty represents an obligation, revenue is deferred as a contract liability and recognized over the time that the Company satisfies its performance obligations, which is generally the warranty term.
Revenue Recognition	Revenue Recognition - “Revenue from Contracts with Customers” System Sales, Accessory and Part Sales - System sales, accessory and part sales include devices and applicators (new and refurbished). Performance obligations are satisfied at the point in time when the customer obtains control of the goods, which is generally at the point in time that the product is shipped. Licensing Fees - Licensing transactions include distribution licenses and intellectual property licenses. Licensing revenue is recognized as the Company satisfies its performance obligations, which may vary with the terms of the licensing agreement. Other Revenue - Other revenue primarily includes warranties, repairs, and billed freight. The Company allocates the device sales price to the product and the embedded warranty by reference to the stand-alone extended warranty price. Warranty revenue is recognized over the time that the Company satisfies its performance obligations, which is generally the warranty term. Repairs (parts and labor) and billed freight revenue are recognized at the point in time that the service is performed, or the product is shipped, respectively.
Shipping and handling costs	Shipping and handling costs -
Research and development	Research and development -
Stock-based compensation	Stock-based compensation - The Company uses the fair value method of accounting for its employee stock option program. Stock-based compensation expense for all stock-based payment awards is based on the estimated fair value of the award measured on the grant date. The Company recognizes the estimated fair value of the award as compensation cost on a straight-line basis over the requisite service period of the award, which is generally the option vesting term. The Company generally issues new shares of common stock to satisfy option and warrant exercises. The expected life of options granted represent the period of time that options granted are expected to be outstanding and are derived from the contractual terms of the options granted calculated under the simplified method. The risk-free rate for periods within the contractual life of the option is based on the United States Treasury yield curve in effect at the time of the grant. The expected volatility is based on the average volatility of the Company’s common stock. The expected dividend yield is based on our historical dividend experience, however, since our inception, we have not declared dividends. Forfeitures are recognized as they occur.
Comprehensive income (loss)	Comprehensive income (loss) –
Recent Accounting Pronouncements	Recent Accounting Pronouncements – In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which was subsequently revised by ASU 2018-19. The ASU introduces a new model for assessing impairment of most financial assets. Entities will be required to use a forward-looking expected loss model, which will replace the current incurred loss model, resulting in earlier recognition of allowance for losses. The ASU is effective for annual reporting periods beginning after January 2023 with early adoption permitted. The Company is currently evaluating the impact of ASU 2016-13 on its consolidated financial statements.

Loss per Share (Tables)

Loss per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Loss per Share [Abstract]
Weighted Average Shares Outstanding	Accordingly, warrants issued with a $0.01 per share exercise price, are included in weighted average shares outstanding as follows: (in thousands) December 31, 2022 December 31, 2021 Common shares 526,530 481,620 Common shares issuable assuming exercise of nominally priced warrants 22,941 36,736 Weighted Average Shares Outstanding 549,471 518,356
Anti-dilutive Equity Securities	Anti-dilutive equity securities consist of the following: (in thousands) December 31, 2022 December 31, 2021 Common stock options 21,246 31,760 Common stock purchase warrants 1,186,522 168,192 Convertible notes payable, including interest 603,425 90,380 1,811,193 290,332

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory [Abstract]
Inventory	Inventory consisted of the following: (in thousands) December 31, 2022 December 31, 2021 Finished goods $ 570 $ 343 Parts and accessories 641 931 Reserve for slow moving inventory (343 ) (234 ) Total Inventory $ 868 $ 1,040

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible Assets [Abstract]
Carrying Value of Intangible Assets	Carrying value of intangible assets consist of the following: December 31, 2022 December 31, 2021 Weighted- Average Useful Life (in years) (in thousands) Gross Accumulated Amortization Gross Accumulated Amortization Definite-lived Intangibles Customer relationships $ 3,820 $ (1,308 ) $ 3,820 $ (763 ) 2.9 Patent 2,312 (292 ) 2,312 (171 ) 6.4 Tradenames 693 (88 ) 693 (50 ) 1.9 Intangible Assets $ 6,825 $ (1,688 ) $ 6,825 $ (984 ) 3.8
Future Amortization Expense	Future amortization expense is expected to be the following (dollars in thousands): Year ended December 31, Amortization 2023 704 2024 704 2025 704 2026 704 2027 487

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Accrued Expenses [Abstract]
Accrued Expenses	Accrued expenses consisted of the following: (in thousands) December 31, 2022 December 31, 2021 Registration penalties $ 1,583 $ 1,950 License fees 892 893 Board of directors fees 415 507 Employee compensation 4,585 4,247 Other 1,037 1,044 Total Accrued Expenses $ 8,512 $ 8,641

Factoring Liabilities (Tables)

Factoring Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Factoring Liabilities [Abstract]
Factoring Liabilities	(In thousands) December 31, 2022 December 31, 2021 Receivables transferred $ 2,564 $ 2,026 Reserve amount held (434 ) (289 ) Traditional factoring liability 2,130 1,737 Advances on future cash receipts - 446 Factoring liability $ 2,130 $ 2,183

Senior Secured Debt, in Defau_2

Senior Secured Debt, in Default (Tables)	12 Months Ended
	Dec. 31, 2022
Senior Secured Debt, in Default [Abstract]
Outstanding Secured Debt	The following table summarizes outstanding senior secured debt: December 31, 2022 December 31, 2021 (In thousands) Principal Debt Discount Carrying Value Principal Debt Discount Carrying Value Senior secured debt $ 19,211 $ (4,795 ) $ 14,416 $ 15,000 $ (3,414 ) $ 11,586

Convertible Promissory Notes _2

Convertible Promissory Notes and Convertible Promissory Notes, Related Parties (Tables)	12 Months Ended
	Dec. 31, 2022
Convertible Promissory Notes and Convertible Promissory Notes, Related Parties [Abstract]
Convertible promissory notes and convertible promissory notes, related parties	December 31, 2022 (In thousands, except conversion price) Conversion Price Principal Debt Discount Conversion Option Carrying Value Acquisition convertible promissory note, in default $ 0.10 $ 4,000 $ - $ - $ 4,000 Convertible promissory note, related party, in default $ 0.10 1,373 - - 1,373 2022 Convertible notes payable $ 0.04 13,660 (2,532 ) 1,585 12,713 2022 Convertible notes payable, related parties $ 0.04 6,515 (1,234 ) 755 6,036 Total Convertible promissory notes $ 25,548 $ (3,766 ) $ 2,340 $ 24,122 December 31, 2021 (In thousands, except conversion price) Conversion Price Principal Debt Discount Conversion Option Carrying Value 2021 Convertible promissory notes payable $ 0.10 $ 2,446 $ (1,100 ) $ 6,255 $ 7,601 Acquisition convertible promissory note, in default $ 0.10 4,000 - - 4,000 Convertible promissory note payable, related parties, in default $ 0.10 1,596 - - 1,596 Total Convertible Promissory Notes $ 8,042 $ (1,100 ) $ 6,255 $ 13,197

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Measurements [Abstract]
Liabilities Measured at Fair Value on Recurring Basis	The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy: Fair value measurement at December 31, 2022 (in thousands) Fair value Quoted prices in active markets (Level 1) Significant other observable inputs (Level 2) Significant inputs (Level 3) Warrant liability $ 1,416 - - $ 1,416 Conversion option 2,340 - - 2,340 Total Fair Value $ 3,756 $ - $ - $ 3,756 Fair value measurement at December 31, 2021 (in thousands) Fair value Quoted prices in active markets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Warrant liability $ 9,614 - - $ 9,614 Conversion option 6,255 - - 6,255 Total Fair Value $ 15,869 $ - $ - $ 15,869
Fair Value of Warrant Liabilities Using Black-Scholes Model	Significant Black Scholes valuation model inputs related to the Company’s warrants are listed below: December 31, 2022 December 31, 2021 Weighted average expected life in years 4.68 4.67 Weighted average volatility 92 % 116 % Value of underlying shares $ 0.005 $ 0.17 Weighted average risk free interest rate 4.00 % 1.20 % Expected dividend yield - -
Warrants Outstanding and Fair Values	A summary of the Level 3 warrant activity is as follows: (in thousands, except per share data) Warrants Outstanding Fair Value per Share Warrant Liability Fair Value Balance December 31, 2020 48,091 $ 0.18 $ 8,856 Cashless exercise (11,400 ) 0.18 (2,030 ) Issuance of warrants classified as liabilities 25,926 0.10 2,282 Change in fair value - 506 Balance December 31, 2021 62,617 $ 0.15 $ 9,614 Warrants exercised (27,037 ) 0.09 (3,130 ) Issuance of warrants classified as liabilities 1,031,277 0.06 4,873 Change in fair value - (9,941 ) Balance December 31, 2022 1,066,857 $ 0.06 $ 1,416
Fair Value of Conversion Option Liabilities Using Black-Scholes Model	Significant inputs related to the Level 3 fair value determination are as follows: Initial Valuation Assumptions Year End Valuation Assumptions August 2022 Convertible Notes November 2022 Convertible Notes December 31, 2022 December 31, 2021 Conversion price (1) $ 0.04 $ 0.04 $ 0.04 $ 0.11 Value of underlying shares $ 0.006 $ 0.005 $ 0.005 $ 0.17 Interest Rate (annual) (2) 3.24 % 4.48 % 4.64 % 0.18 % Volatility (annual) (3) 349 % 438 % 503 % 290 % Time to maturity 1.00 0.73 0.60 0.50 (1) Based on the terms provided in the convertible promissory note agreements to convert to common stock of the Company (2) Interest rate for U.S. Treasury Bonds, as of each presented period ending date, as published by the U.S. Federal Reserve. (3) Based on the historical daily volatility of the Company as of each presented period ending date. As of December 31, 2022 the Company applied a discount rate to the historical volatility.
Summary of Conversion Option Liability Activity	A summary of the conversion option liability activity is as follows: (in thousands) Conversion Liability Balance December 31, 2020 $ - Convertible feature 4,139 Change in fair value 2,116 Balance December 31, 2021 $ 6,255 Issuance of Convertible Notes 2,760 Settlement of convertible notes (218 ) Change in fair value (6,457 ) Balance December 31, 2022 $ 2,340

Contract Liabilities (Tables)

Contract Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Contract Liabilities [Abstract]
Contract Liabilities	The following table summarizes the changes in contract liabilities: Year Ended December 31, (in thousands) 2022 2021 Beginning balance $ 341 $ 69 New service agreements 202 100 Deposit on future equipment purchases - 204 Revenue recognized (253 ) (32 ) Total Contract Liabilities $ 290 $ 341

Common Stock Purchase Warrants

Common Stock Purchase Warrants (Tables)	12 Months Ended
	Dec. 31, 2022
Common Stock Purchase Warrants [Abstract]
Warrant Activity	A summary of the warrant activity is as follows: (in thousands, except per share data) Warrants Weighted Average Exercise Price Weighted Average Remaining Life Warrants at December 31, 2020 190,357 $ 0.19 3.43 Issuances 25,926 0.18 Exercised (11,400 ) 0.01 Forfeited or expired - - Outstanding at December 31, 2021 204,883 $ 0.20 2.54 Issuances 1,031,276 0.06 Exercised (27,943 ) 0.09 Forfeited or expired - - Outstanding at December 31, 2022 1,208,216 $ 0.07 3.55

Concentration of Credit Risk _2

Concentration of Credit Risk and Limited Suppliers (Tables)	12 Months Ended
	Dec. 31, 2022
Concentration of Credit Risk and Limited Suppliers [Abstract]
Concentration of Credit Risk and Limited Suppliers	Major customers are defined as customers whose accounts receivable, or sales individually consist of more than ten percent of total trade receivables or total sales, respectively. The percentage of accounts receivable from major customers of the Company were as follows: Accounts Receivable: December 31, 2022 December 31, 2021 Customer A - 24 % Customer B - 16 % The Company currently purchases most of its product component materials from single suppliers and the loss of any of these suppliers could result in a disruption in our production. The percentage of purchases from major vendors of the Company that exceeded ten percent of total purchases were as follows: Year ended December 31, 2022 2021 Purchases: Vendor A 19 % 50 % Vendor B - 21 %

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue [Abstract]
Disaggregation of Revenue	The disaggregation of revenue is based on type and geographical region. The following table presents revenue from contracts with customers: Year ended December 31, 2022 Year ended December 31, 2021 United States International Total United States International Total Accessory and parts revenue $ 9,790 $ 72 $ 9,862 $ 7,770 $ 302 $ 8,072 System revenue 5,179 149 5,328 2,766 350 3,116 License fees and other 283 38 321 135 60 195 Product Revenue $ 15,252 $ 259 $ 15,511 $ 10,671 $ 712 $ 11,383 Rental Income 1,231 - 1,231 1,627 - 1,627 Total Revenue $ 16,483 $ 259 $ 16,742 $ 12,298 $ 712 $ 13,010

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Components of Income Tax Expense (Benefit)	The components of the net loss before income taxes are as follows: Year ended December 31, (In thousands) 2022 2021 Domestic $ (10,279 ) $ (27,208 ) Foreign (12 ) (23 ) Net loss before income taxes $ (10,291 ) $ (27,231 )
Effective Income Tax Reconciliation	The income tax provision (benefit) amounts differ from the amounts computed by applying the United States Federal statutory income tax rate of 21% for the years ended December 31, 2022, and 2021. Adjustments to determine income tax expense are as follow: (In thousands) Years ended December 31, 2022 2021 Tax benefit at statutory rate $ (2,161 ) $ (5,718 ) Increase (reduction) in income taxes resulting from: State incomes tax benefits, net of federal benefit (473 ) (837 ) Non-deductible gain on warrant adjustment valuation (3,270 ) 417 Change in valuation allowance 4,905 5,903 Registration penalites 67 354 Other 934 (91 ) Income Tax Expense $ 2 $ 28
Deferred Tax Assets	The tax effects of temporary differences that give rise to the deferred tax assets are as follows: (In thousands) December 31, 2022 December 31, 2021 Deferred Tax Assets Net operating loss carryforwards $ 38,323 $ 33,238 Net operating loss carryforwards - foreign 24 23 Excess of tax basis over book value of property and equipment 9 14 Excess of tax basis over book value of intangible assets 1,325 1,622 Lease liability 150 96 Stock-based compensation 1,487 1,613 Accrued employee compensation 750 698 Capitalized equity costs - 49 Capitalized research and development 116 - Net change in reserve accounts 1,031 898 Gross deferred tax asset 43,215 38,251 Valuation Allowance (43,070 ) (38,165 ) Net Deferred Tax Asset 145 86 Deferred Tax Liabilities Right-of-use asset (145 ) (86 ) Gross deferred tax liability (145 ) (86 ) TOTAL $ - $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies [Abstract]
Maturity of Operating and Financing Lease Liability	As of December 31, 2022, the maturities of the Company’s operating and financing leases, which have initial or remaining lease terms more than one year, consist of the following: (In thousands) Operating Finance Leases Year ended December 31, 2023 $ 143 $ 128 2024 85 128 2025 82 78 2026 82 - 2027 55 - Total Lease Payments 447 334

Restatement of Previously Iss_3

Restatement of Previously Issued Interim Condensed Consolidated Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2022
Restatement of Previously Issued Interim Condensed Consolidated Financial Statements [Abstract]
Impact on Quarterly Income Statements	The following tables present the impact of the restatement adjustments disclosed in Note 3 – Restatement of Previously Issued Financial Statements, to the previously reported financial information as of and for the periods ended March 31, 2022, June 30, 2022, and September 30, 2022. Restated Statements of Stockholders’ Equity are not presented as all impacted items on those statements, Net Income (Loss), Accumulated deficit, and Total stockholders’ equity, are presented within the following tables. SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) March 31, 2022 (In thousands, except share data) Previously Reported Adjustments Restated ASSETS Current Assets: Cash $ 313 $ - $ 313 Accounts receivable, net of allowance of $ 785 1,730 - 1,730 Inventory 1,001 - 1,001 Prepaid expenses and other current assets 365 - 365 Total Current Assets $ 3,409 $ - $ 3,409 Property, Equipment, net 315 - 315 Right of use assets, net 259 - 259 Other Intangible Assets, net 5,665 - 5,665 Goodwill 7,260 - 7,260 Other assets 106 - 106 Total Assets $ 17,014 $ - $ 17,014 LIABILITIES Current Liabilities: Senior secured promissory note payable, in default $ 11,894 $ - $ 11,894 Convertible promissory notes payable, in default 10,532 - 10,532 Convertible promissory notes, related parties, in default 1,596 - 1,596 Advances on future cash receipts 416 - 416 Accounts payable 6,696 64 6,760 Accrued expenses 4,916 554 5,470 Accrued employee compensation 3,623 - 3,623 Due under factoring agreement 1,231 - 1,231 Warrant liability 8,300 - 8,300 Current portion of SBA loans 226 - 226 Accrued interest 3,072 60 3,132 Accrued interest, related parties 345 - 345 Current portion of lease liabilities 268 - 268 Current portion of contract liabilities 58 - 58 Other 58 - 58 Total Current Liabilities $ 53,231 $ 678 $ 53,909 Non-current Liabilities SBA loans $ 807 $ - $ 807 Lease liabilities 34 - 34 Contract liabilities 303 - 303 Deferred tax liability 28 - 28 Total Non-current Liabilities $ 1,172 $ - $ 1,172 Total Liabilities $ 54,403 $ 678 $ 55,081 STOCKHOLDERS’ DEFICIT Preferred Stock $ - $ - $ - Common Stock 517 - 517 Additional Paid-in Capital 150,533 - 150,533 Accumulated Deficit (188,372 ) (678 ) (189,050 ) Accumulated Other Comprehensive Loss (67 ) - (67 ) Total Stockholders’ Deficit $ (37,389 ) $ (678 ) $ (38,067 ) Total Liabilities and Stockholders’ Deficit $ 17,014 $ - $ 17,014 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) (In thousands except share data) Three Months Ended March 31, 2022 Previously Reported Adjustments Restated Revenues: Accessory and parts revenue $ 2,192 $ - $ 2,192 Product 645 - 645 Rental Income 343 - 343 License fees and other 15 - 15 Total Revenue 3,195 - 3,195 Cost of Revenues 889 - 889 Gross Margin $ 2,306 $ - $ 2,306 Operating Expenses: General and administrative 2,141 64 2,205 Selling and marketing 1,715 - 1,715 Research and development 166 - 166 Gain on disposal of assets (554 ) 554 - Depreciation and amortization 176 - 176 Total Operating Expenses 3,644 618 4,262 Operating Loss $ (1,338 ) $ (618 ) $ (1,956 ) Other Income (Expense): Interest expense (3,076 ) (60 ) (3,136 ) Interest expense, related party (56 ) - (56 ) Change in fair value of derivative liabilities 3,482 - 3,482 Loss on issuance of debt (3,434 ) - (3,434 ) Gain / (loss) on foreign currency exchange (1 ) - (1 ) Other Expense, net (3,085 ) (60 ) (3,145 ) Net Loss before Income Taxes $ (4,423 ) $ (678 ) $ (5,101 ) Provision for Income Taxes - - - Net Loss $ (4,423 ) $ (678 ) $ (5,101 ) Other Comprehensive Loss Foreign currency translation adjustments - - - Total Comprehensive Loss $ (4,423 ) $ (678 ) $ (5,101 ) Loss per Share: Net loss per share, basic and diluted $ (0.01 ) $ - $ (0.01 ) Weighted average shares outstanding, basic and diluted 525,414,534 - 525,414,534 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (In thousands) Three Months Ended March 31, 2022 Previously Reported Adjustment Restated Cash Flows - Operating Activities: Net loss $ (4,423 ) $ (678 ) $ (5,101 ) Adjustments to reconcile net loss to net cash used by operating activities Amortization of intangibles 176 - 176 Depreciation 15 - 15 Change in fair value of derivative liabilities (3,482 ) - (3,482 ) Loss on issuance of debt 3,434 - 3,434 Amortization of debt issuance costs and original issue discount 889 - 889 Accrued interest 551 60 611 Interest payable, related parties 56 - 56 Changes in operating assets and liabilities Accounts receivable - trade 804 - 804 Inventory 39 - 39 Prepaid expenses (39 ) - (39 ) Other assets 43 - 43 Operating leases - - - Accounts payable (930 ) 64 (866 ) Accrued expenses 439 554 993 Accrued employee compensation (549 ) - (549 ) Contract liabilities (155 ) - (155 ) Net Cash Used by Operating Activities (3,132 ) - (3,132 ) Cash Flows - Investing Activities Disposition of property and equipment 360 - 360 Net Cash Flows Provided by (Used in) Investing Activities 360 - 360 Cash Flows - Financing Activities Proceeds from senior promissory notes 2,940 - 2,940 Payments for factoring (505 ) - (505 ) Proceeds from warrant exercises 100 - 100 Payments of principal on finance leases (65 ) - (65 ) Net Cash Flows Provided by Financing Activities 2,470 - 2,470 Effect of Exchange Rates on Cash (4 ) - (4 ) Net Change in Cash During Period (306 ) - (306 ) Cash at Beginning of Period 619 - 619 Cash at End of Period $ 313 $ - $ 313 Supplemental Information: Cash paid for interest $ 574 $ - $ 574 Non-cash Investing and Financing Activities: Reclassification of warrant liability due to cashless warrant exercise $ 2,167 $ - $ 2,167 Warrants issued in conjunction with senior secured promissory note payable 2,654 - 2,654 Common shares issued in conjunction with senior secured promissory note payable 3,720 - 3,720 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) June 30, 2022 (In thousands, except share data) Previously Reported Adjustments Restated ASSETS Current Assets: Cash $ 1,484 $ - $ 1,484 Accounts receivable, net of allowance for doubtful accounts of $ 0.8 1,749 - 1,749 Inventory 925 - 925 Prepaid expenses and other current assets 1,181 (781 ) 400 Total Current Assets $ 5,339 $ (781 ) $ 4,558 Property, Equipment and Other, net 535 - 535 Other Intangible Assets, net 5,489 - 5,489 Goodwill 7,260 - 7,260 Total Assets $ 18,623 $ (781 ) $ 17,842 LIABILITIES Current Liabilities: Senior secured promissory note payable, in default $ 12,334 $ - $ 12,334 Convertible promissory notes payable, in default 6,523 - 6,523 Convertible promissory notes, related parties, in default 1,596 - 1,596 Short-term loans 1,484 - 1,484 Advances on future cash receipts 398 - 398 Accounts payable 7,083 76 7,159 Accrued expenses 5,900 741 6,641 Accrued employee compensation 4,264 - 4,264 Due under factoring agreement 1,792 - 1,792 Warrant liability 5,295 - 5,295 Current portion of SBA loans 272 - 272 Accrued interest 3,600 137 3,737 Accrued interest, related parties 402 - 402 Current portion of lease liabilities 185 - 185 Current portion of contract liabilities 64 - 64 Other 107 - 107 Total Current Liabilities $ 51,299 $ 954 $ 52,253 Non-current Liabilities SBA loans $ 761 $ - $ 761 Lease liabilities 40 - 40 Contract liabilities 295 - 295 Deferred tax liability 28 - 28 Total Non-current Liabilities $ 1,124 $ - $ 1,124 Total Liabilities $ 52,423 $ 954 $ 53,377 STOCKHOLDERS’ DEFICIT Preferred Stock $ - $ - $ - Common Stock 529 - 529 Additional Paid-in Capital 151,409 - 151,409 Accumulated Deficit (185,671 ) (1,735 ) (187,406 ) Accumulated Other Comprehensive Loss (67 ) (67 ) Total Stockholders’ Deficit $ (33,800 ) $ (1,735 ) $ (35,535 ) Total Liabilities and Stockholders’ Deficit $ 18,623 $ (781 ) $ 17,842 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) (In thousands except share data) Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 Previously Reported Adj. Restated Previously Reported Adj. Restated Revenues: Accessory and parts revenue $ 2,663 $ - $ 2,663 $ 4,854 $ - $ 4,854 Product 862 - 862 1,507 - 1,507 Rental Income 344 - 344 688 - 688 License fees and other 13 - 13 28 - 28 Total Revenue 3,882 - 3,882 7,077 - 7,077 Cost of Revenues 1,096 - 1,096 1,986 - 1,986 Gross Margin $ 2,786 $ - $ 2,786 $ 5,091 $ - $ 5,091 Operating Expenses: General and administrative 2,937 793 3,730 5,078 857 5,935 Selling and marketing 1,672 - 1,672 3,387 - 3,387 Research and development 171 - 171 337 - 337 Gain on disposal of assets (136 ) 187 51 (690 ) 741 51 Depreciation and amortization 210 - 210 386 - 386 Total Operating Expenses 4,854 980 5,834 8,498 1,598 10,096 Operating Loss $ (2,068 ) $ (980 ) $ (3,048 ) $ (3,407 ) $ (1,598 ) $ (5,005 ) Other Income (Expense): Interest expense (2,826 ) (77 ) (2,903 ) (5,903 ) (137 ) (6,040 ) Interest expense, related party (56 ) - (56 ) (112 ) - (112 ) Change in fair value of derivative liabilities 7,861 - 7,861 11,343 - 11,343 Loss on issuance of debt - - - (3,434 ) - (3,434 ) Loss on extinguishment of debt (211 ) - (211 ) (211 ) - (211 ) Gain / (loss) on foreign currency exchange 2 - 2 2 - 2 Other Income (Expense), net 4,770 (77 ) 4,693 1,685 (137 ) 1,548 Net Income (loss) before Income Taxes $ 2,702 $ (1,057 ) $ 1,645 $ (1,722 ) $ (1,735 ) $ (3,457 ) Provision for Income Taxes - - - - - - Net Income (loss) $ 2,702 $ (1,057 ) $ 1,645 $ (1,722 ) $ (1,735 ) $ (3,457 ) Other Comprehensive Income (Loss) Foreign currency translation adjustments - - - - - - Total Comprehensive Income (Loss) $ 2,702 $ (1,057 ) $ 1,645 $ (1,722 ) $ (1,735 ) $ (3,457 ) Gain (loss) per Share: Basic $ 0.01 $ (0.01 ) $ - $ - $ (0.01 ) $ (0.01 ) Diluted $ - $ - $ - (0.01 ) $ (0.01) Weighted average shares outstanding; Basic and Diluted Basic 538,560,051 - 538,560,051 532,589,825 - 532,589,825 Diluted 871,984,091 - 871,984,091 532,589,825 - 532,589,825 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (In thousands) Six Months Ended June 30, 2022 Previously Reported Adjustment Restated Cash Flows - Operating Activities: Net loss $ (1,722 ) $ (1,735 ) $ (3,457 ) Adjustments to reconcile net loss to net cash used by operating activities Amortization of intangibles 352 - 352 Depreciation 94 - 94 Bad debt expense 52 - 52 Income tax expense - - - Shares issued for service 888 - 888 Loss in extinguishment of debt 211 - 211 Gain on sale of property and equipment, net (541 ) 541 - Change in fair value of derivative liabilities (11,343 ) - (11,343 ) Loss on issuance of debt 3,434 - 3,434 Amortization of debt issuance costs and original issue discount 1,304 - 1,304 Accrued interest 1,078 137 1,215 Interest payable, related parties 112 - 112 Changes in operating assets and liabilities Accounts receivable - trade 733 - 733 Inventory 115 - 115 Prepaid expenses (855 ) 781 (74 ) Other assets 47 - 47 Accounts payable (562 ) 76 (486 ) Accrued expenses 1,407 200 1,607 Accrued employee compensation 103 - 103 Contract liabilities (108 ) - (108 ) Net Cash Used by Operating Activities (5,201 ) - (5,201 ) Cash Flows - Investing Activities Proceeds from sale of property and equipment 948 - 948 Net Cash Flows Used in Investing Activities 948 - 948 Cash Flows - Financing Activities Proceeds from senior promissory notes 2,940 - 2,940 Proceeds from short term notes 2,130 - 2,130 Proceeds from factoring 55 - 55 Proceeds from warrant exercises 100 - 100 Payments of principal on finance leases (121 ) - (121 ) Proceeds from related party advances - - - Net Cash Flows Provided by Financing Activities 5,104 - 5,104 Effect of Exchange Rates on Cash 14 - 14 Net Change in Cash During Period 865 - 865 Cash at Beginning of Period 619 - 619 Cash at End of Period $ 1,484 $ - $ 1,484 Supplemental Information: Cash paid for interest $ 2,045 $ - $ 2,045 Non-cash Investing and Financing Activities: Reclassification of warrant liability due to cashless warrant exercise 2,167 - 2,167 Warrants issued in conjunction with senior secured promissory note payable 2,654 - 2,654 Common shares issued in conjunction with senior secured promissory note payable 3,720 - 3,720 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) September 30, 2022 (In thousands, except share data) Previously Reported Adjustments Restated ASSETS Cash $ 1,112 $ - $ 1,112 Accounts receivable, net of allowance of $ 0.8 2,403 - 2,403 Inventory 1,413 (551 ) 862 Prepaid expenses and other current assets 1,935 (781 ) 1,154 Total Current Assets $ 6,863 $ (1,332 ) $ 5,531 Property and Equipment and Other, net 673 - 673 Other Intangible Assets, net 5,313 - 5,313 Goodwill 7,260 - 7,260 Total Assets $ 20,109 $ (1,332 ) $ 18,777 LIABILITIES Current Liabilities: Senior secured promissory note payable, in default $ 12,773 $ - $ 12,773 Convertible promissory notes payable, in default 13,174 - 13,174 Convertible promissory notes, related parties, in default 5,858 - 5,858 Advances on future cash receipts 194 - 194 Accounts payable 5,055 170 5,225 Accrued expenses 4,100 741 4,841 Accrued employee compensation 3,792 - 3,792 Due under factoring agreement 1,510 - 1,510 Warrant liability 1,196 - 1,196 Accrued interest 3,988 218 4,206 Accrued interest, related parties 546 - 546 Current portion of lease and contract liabilities 249 - 249 Other 30 - 30 Total Current Liabilities $ 52,465 $ 1,129 $ 53,594 Non-current Liabilities SBA loans $ - $ - $ - Lease liabilities 263 - 263 Contract liabilities 205 - 205 Deferred tax liability 28 - 28 Total Non-current Liabilities $ 496 $ - $ 496 Total Liabilities $ 52,961 $ 1,129 $ 54,090 STOCKHOLDERS’ DEFICIT Preferred Stock $ - $ - $ - Common Stock 549 - 549 Additional Paid-in Capital 152,750 - 152,750 Accumulated Deficit (186,084 ) (2,461 ) (188,545 ) Accumulated Other Comprehensive Loss (67 ) - (67 ) Total Stockholders’ Deficit $ (32,852 ) $ (2,461 ) $ (35,313 ) Total Liabilities and Stockholders’ Deficit $ 20,109 $ (1,332 ) $ 18,777 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) (In thousands except share data) Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 Previously Reported Adj. Restated Previously Reported Adj. Restated Revenues: Accessory and parts revenue $ 3,012 $ - $ 3,012 $ 7,866 $ - $ 7,866 Product 902 - 902 2,408 - 2,408 Rental Income 247 - 247 935 - 935 License fees and other 5 - 5 33 - 33 Total Revenue 4,166 - 4,166 11,242 - 11,242 Cost of Revenues 606 551 1,157 2,590 551 3,141 Gross Margin $ 3,560 $ (551 ) $ 3,009 $ 8,652 $ (551 ) $ 8,101 Operating Expenses: General and administrative 3,404 94 3,498 8,482 951 9,433 Selling and marketing 1,650 - 1,650 5,037 - 5,037 Research and development 157 - 157 494 - 494 Gain on disposal of assets - - - (690 ) 741 51 Depreciation and amortization 189 - 189 575 - 575 Total Operating Expenses 5,400 94 5,494 13,898 1,692 15,590 Operating Loss $ (1,840 ) $ (645 ) $ (2,485 ) $ (5,246 ) $ (2,243 ) $ (7,489 ) Other Income (Expense): Interest expense (3,301 ) (81 ) (3,382 ) (9,203 ) (218 ) (9,421 ) Interest expense, related party (439 ) - (439 ) (551 ) - (551 ) Change in fair value of derivative liabilities 5,252 - 5,252 16,597 - 16,597 Loss on issuance of debt - - - (3,434 ) - (3,434 ) Loss on extinguishment of debt (86 ) - (86 ) (297 ) - (297 ) Gain / (loss) on foreign currency exchange 1 - 1 (1 ) - (1 ) Other Income (Expense), net 1,427 (81 ) 1,346 3,111 (218 ) 2,893 Net Loss before Income Taxes $ (413 ) $ (726 ) $ (1,139 ) $ (2,135 ) $ (2,461 ) $ (4,596 ) Provision for Income Taxes - - - - - - Net Income (loss) $ (413 ) $ (726 ) $ (1,139 ) $ (2,135 ) $ (2,461 ) $ (4,596 ) Other Comprehensive Income (Loss) Foreign currency translation adjustments - - - - - - Total Comprehensive Income (Loss) $ (413 ) $ (726 ) $ (1,139 ) $ (2,135 ) $ (2,461 ) $ (4,596 ) Loss per Share: Basic and Diluted $ (0.00 ) $ - $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.01 ) Weighted average shares outstanding, basic and diluted 561,069,625 - 561,069,625 542,484,779 - 542,484,779 SANUWAVE HEALTH, INC. AND SUBSIDIARIES RESTATED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (In thousands) Nine Months Ended September 30, 2022 Previously Reported Adjustment Restated Cash Flows - Operating Activities: Net loss $ (2,135 ) $ (2,461 ) $ (4,596 ) Adjustments to reconcile net loss to net cash used by operating activities Depreciation and Amortization 681 - 681 Bad debt expense 62 - 62 Shares issued for service 888 - 888 Loss on extinguishment of debt 297 - 297 Gain on sale of property and equipment, net (690 ) 741 51 Change in fair value of derivative liabilities (16,597 ) - (16,597 ) Loss on issuance of debt 3,434 - 3,434 Amortization of debt issuance costs and original issue discount 2,998 - 2,998 Accrued interest 1,618 218 1,836 Interest payable, related parties 168 - 168 Changes in operating assets and liabilities Accounts receivable - trade 69 - 69 Inventory (373 ) 551 178 Prepaid expenses and other assets (1,437 ) 781 (656 ) Accounts payable (1,863 ) 170 (1,693 ) Accrued expenses 271 - 271 Accrued employee compensation (473 ) - (473 ) Contract liabilities (94 ) - (94 ) Net Cash Used by Operating Activities (13,176 ) - (13,176 ) Cash Flows - Investing Activities Disposition of property and equipment 1,022 - 1,022 Net Cash Flows Provided by (Used in) Investing Activities 1,022 - 1,022 Cash Flows - Financing Activities Proceeds from senior promissory notes 2,940 - 2,940 Proceeds from convertible promissory notes 12,366 - 12,366 Proceeds from short term notes 640 - 640 Payments for factoring (227 ) - (227 ) Proceeds from warrant exercises 100 - 100 Payments of principal on finance leases (174 ) - (174 ) Payments of principal on convertible promissory notes and SBA loans (2,981 ) - (2,981 ) Net Cash Flows Provided by Financing Activities 12,664 - 12,664 Effect of Exchange Rates on Cash (17 ) - (17 ) Net Change in Cash During Period 493 - 493 Cash at Beginning of Period 619 - 619 Cash at End of Period $ 1,112 $ - $ 1,112 Supplemental Information: Cash paid for interest $ 3,345 $ - $ 3,345 Non-cash Investing and Financing Activities: Reclassification of warrant liability due to cashless warrant exercise $ 2,166 $ - $ 2,166 Settlement of debt and warrants with stock 1,361 - 1,361 Warrants issued in conjunction with senior secured promissory note payable 2,654 - 2,654 Common shares issued in conjunction with senior secured promissory note payable 3,720 - 3,720 Embedded conversion option with issuances of convertible debt 2,309 - 2,309 Working capital balances refinanced into Convertible notes payable 2,273 - 2,273 Warrant issuance in conjunction with convertible debt 1,463 - 1,463

Nature of the Business and Ba_2

Nature of the Business and Basis of Presentation (Details)	12 Months Ended
	Dec. 31, 2022 Segment
Segment Information [Abstract]
Number of operating segments	1

Summary of Significant Accoun_3

Summary of Significant Accounting Policies, Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Other Intangible Assets [Abstract]
Impairment on goodwill	$ 0	$ 0

Summary of Significant Accoun_4

Summary of Significant Accounting Policies, Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2022
Customer Relationships [Member]
Intangible Assets, Net [Abstract]
Estimated weighted average useful life	7 years
Patents [Member]
Intangible Assets, Net [Abstract]
Estimated weighted average useful life	19 years
Tradenames [Member]
Intangible Assets, Net [Abstract]
Estimated weighted average useful life	19 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies, Contract Liabilities (Details)	12 Months Ended
	Dec. 31, 2022
Contract Liabilities [Abstract]
Initial warranty period of device product	1 year

Summary of Significant Accoun_6

Summary of Significant Accounting Policies, Shipping and Handling Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Shipping and Handling Costs [Abstract]
Shipping and handling costs	$ 324	$ 377

Loss per Share, Weighted Averag

Loss per Share, Weighted Average Shares Outstanding (Details) - $ / shares	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Weighted Average Shares Outstanding [Abstract]
Weighted average shares outstanding (in shares)	561,069,625	538,560,051	525,414,534	532,589,825	542,484,779	549,470,787	518,355,642
Warrant exercise price (in dollars per share)						$ 0.01
Common Shares [Member]
Weighted Average Shares Outstanding [Abstract]
Weighted average shares outstanding (in shares)						526,530,000	481,620,000
Common Shares Issuable Assuming Exercise of Nominally Priced Warrants [Member]
Weighted Average Shares Outstanding [Abstract]
Weighted average shares outstanding (in shares)						22,941,000	36,736,000

Loss per Share, Anti Dilutive E

Loss per Share, Anti Dilutive Equity Securities (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Anti-dilutive Securities [Abstract]
Anti-dilutive equity securities (in shares)	1,811,193	290,332
Common Stock Options [Member]
Anti-dilutive Securities [Abstract]
Anti-dilutive equity securities (in shares)	21,246	31,760
Common Stock Purchase Warrants [Member]
Anti-dilutive Securities [Abstract]
Anti-dilutive equity securities (in shares)	1,186,522	168,192
Convertible Notes Payable, Including Interest [Member]
Anti-dilutive Securities [Abstract]
Anti-dilutive equity securities (in shares)	603,425	90,380

Inventory (Details)

Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Inventory, Net [Abstract]
Finished goods	$ 570				$ 343
Parts and accessories	641				931
Reserve for slow moving inventory	(343)				(234)
Total inventory	$ 868	$ 862	$ 925	$ 1,001	$ 1,040

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Definite-lived Intangibles [Abstract]
Intangible Assets, Gross				$ 6,825	$ 6,825
Intangible Assets, Accumulated Amortization				$ (1,688)	(984)
Weighted-Average Useful Life (in years)				3 years 9 months 18 days
Future Amortization Expense [Abstract]
2023				$ 704
2024				704
2025				704
2026				704
2027				487
Amortization expense	$ 176	$ 352	$ 681	704	704
Customer Relationships [Member]
Definite-lived Intangibles [Abstract]
Intangible Assets, Gross				3,820	3,820
Intangible Assets, Accumulated Amortization				$ (1,308)	(763)
Weighted-Average Useful Life (in years)				2 years 10 months 24 days
Patent [Member]
Definite-lived Intangibles [Abstract]
Intangible Assets, Gross				$ 2,312	2,312
Intangible Assets, Accumulated Amortization				$ (292)	(171)
Weighted-Average Useful Life (in years)				6 years 4 months 24 days
Trade Names [Member]
Definite-lived Intangibles [Abstract]
Intangible Assets, Gross				$ 693	693
Intangible Assets, Accumulated Amortization				$ (88)	$ (50)
Weighted-Average Useful Life (in years)				1 year 10 months 24 days

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Accrued Expense [Abstract]
Registration penalties	$ 1,583				$ 1,950
License fees	892				893
Board of directors fees	415				507
Employee compensation	4,585	$ 3,792	$ 4,264	$ 3,623	4,247
Other	1,037				1,044
Total accrued expenses	$ 8,512	$ 4,841	$ 6,641	$ 5,470	$ 8,641

Factoring Liabilities (Details)

Factoring Liabilities (Details) - USD ($) $ in Thousands	1 Months Ended
	Jun. 30, 2021	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Factoring Liabilities [Abstract]
Accounts receivable		$ 4,029	$ 2,403	$ 1,749	$ 1,730	$ 2,415
Factoring Liabilities [Abstract]
Receivables transferred		2,564				2,026
Reserve amount held		(434)				(289)
Traditional factoring liability		2,130				1,737
Advances on future cash receipts		0	$ 194	$ 398	$ 416	446
Factoring liability		$ 2,130				$ 2,183
Factoring Agreement [Member]
Factoring Liabilities [Abstract]
Percentage of accounts receivable	86.25%
Interest fixed funding annualized rate	15%
Period, interest fixed funding annualized rate	30 days
Interest fixed funding thereafter annualized rate	14.40%
Agreement term	1 month
Automatic renewal period of agreement	1 month
Period of notice termination	30 days
Factoring Agreement [Member] | Maximum [Member]
Factoring Liabilities [Abstract]
Accounts receivable	$ 3,000

Senior Secured Debt, in Defau_3

Senior Secured Debt, in Default, Outstanding Secured Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Aug. 31, 2020
Senior Secured Debt [Abstract]
Principal amount	$ 25,548				$ 8,042
Debt discount	(3,766)				(1,100)
Carrying value	14,416	$ 12,773	$ 12,334	$ 11,894	11,586
Senior Secured Debt [Member]
Senior Secured Debt [Abstract]
Principal amount	19,211				15,000	$ 15,000
Debt discount	(4,795)				(3,414)
Carrying value	$ 14,416				$ 11,586

Senior Secured Debt, in Defau_4

Senior Secured Debt, in Default, Senior Secured Promissory Note Payable, in Default (Details) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions		3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Feb. 28, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Aug. 31, 2020
Senior Secured Promissory Notes Payable [Abstract]
Principal amount							$ 25,548	$ 8,042
Warrant exercise price (in dollars per share)							$ 0.07	$ 0.2	$ 0.19
Accrued interest		$ 4,206	$ 3,737	$ 3,132	$ 3,737	$ 4,206	$ 4,052	$ 2,521
Interest expense		$ 3,382	$ 2,903	$ 3,136	$ 6,040	$ 9,421	12,771	6,883
Senior Secured Promissory Notes Payable [Member]
Senior Secured Promissory Notes Payable [Abstract]
Principal amount							$ 19,211	15,000		$ 15,000
Interest rate							9%
Frequency of interest payment							quarterly
PIK interest							3%
Additional default accrued interest rate							5%
Amortization expense							$ 1,600	910
Accrued interest							1,900	1,600
Interest expense							$ 5,900	$ 3,100
Senior Secured Promissory Notes Payable [Member] | Prime Rate [Member]
Senior Secured Promissory Notes Payable [Abstract]
Basis spread							3%
Senior Secured Promissory Notes Payable [Member] | Second Amendment to Note and Warrant Purchase and Security Agreement [Member]
Senior Secured Promissory Notes Payable [Abstract]
Principal amount	$ 3,000						$ 18,000
Loss on issuance	$ 3,400
Senior Secured Promissory Notes Payable [Member] | Second Amendment to Note and Warrant Purchase and Security Agreement [Member] | First Warrant [Member]
Senior Secured Promissory Notes Payable [Abstract]
Warrants to purchase common stock (in shares)	16.2
Warrant exercise price (in dollars per share)	$ 0.18
Senior Secured Promissory Notes Payable [Member] | Second Amendment to Note and Warrant Purchase and Security Agreement [Member] | Second Warrant [Member]
Senior Secured Promissory Notes Payable [Abstract]
Warrants to purchase common stock (in shares)	20.6

Convertible Promissory Notes _3

Convertible Promissory Notes and Convertible Promissory Notes, Related Parties, Summary (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2020
Notes Payable [Abstract]
Principal amount	$ 25,548	$ 8,042
Debt discount	(3,766)	(1,100)
Debt instrument conversion option	2,340	6,255
Carrying value	$ 24,122	$ 13,197
Acquisition Convertible Promissory Note [Member]
Notes Payable [Abstract]
Conversion price (in dollars per share)	$ 0.1	$ 0.1
Principal amount	$ 4,000	$ 4,000
Debt discount	0	0
Debt instrument conversion option	0	0
Carrying value	$ 4,000	$ 4,000
Convertible Promissory Notes Payable, Related Parties [Member]
Notes Payable [Abstract]
Conversion price (in dollars per share)	$ 0.1	$ 0.1
Principal amount	$ 1,373	$ 1,596	$ 1,400
Debt discount	0	0
Debt instrument conversion option	0	0
Carrying value	$ 1,373	$ 1,596
2022 Convertible Notes Payable [Member]
Notes Payable [Abstract]
Conversion price (in dollars per share)	$ 0.04
Principal amount	$ 13,660
Debt discount	(2,532)
Debt instrument conversion option	1,585
Carrying value	$ 12,713
2022 Convertible Notes Payable Related Parties [Member]
Notes Payable [Abstract]
Conversion price (in dollars per share)	$ 0.04
Principal amount	$ 6,515
Debt discount	(1,234)
Debt instrument conversion option	755
Carrying value	$ 6,036
2021 Convertible Promissory Notes Payable [Member]
Notes Payable [Abstract]
Conversion price (in dollars per share)		$ 0.1
Principal amount		$ 2,446
Debt discount		(1,100)
Debt instrument conversion option		6,255
Carrying value		$ 7,601

Convertible Promissory Notes _4

Convertible Promissory Notes and Convertible Promissory Notes, Related Parties, Convertible Notes Payable and Convertible Notes Payable, Related Parties (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Nov. 30, 2022	Aug. 31, 2022	Dec. 31, 2020
Convertible Promissory Notes [Abstract]
Aggregate principal amount						$ 25,548	$ 8,042
Warrant exercise price (in dollars per share)						$ 0.07	$ 0.2			$ 0.19
Interest expense	$ 3,382	$ 2,903	$ 3,136	$ 6,040	$ 9,421	$ 12,771	$ 6,883
Common stock, shares authorized (in shares)						2,500,000,000	2,500,000,000
Minimum [Member]
Convertible Promissory Notes [Abstract]
Common stock, shares authorized (in shares)						800,000,000
Securities Purchase Agreement and Future Advance Convertible Promissory Notes [Member]
Convertible Promissory Notes [Abstract]
Aggregate principal amount								$ 4,000	$ 16,200
Payment of debt issuance costs						$ 1,400
Interest rate						15%
Conversion price (in dollars per share)						$ 0.04
Number of trading days						5 days
Interest expense						$ 4,400
Contractual interest expense						1,200
Amortization of debt discount and issuance costs						$ 3,200
Securities Purchase Agreement and Future Advance Convertible Promissory Notes [Member] | Maximum [Member]
Convertible Promissory Notes [Abstract]
Conversion price (in dollars per share)						$ 0.01
Share price (in dollars per share)						$ 0.04
Securities Purchase Agreement and Future Advance Convertible Promissory Notes [Member] | First Warrant [Member]
Convertible Promissory Notes [Abstract]
Warrants to purchase common stock (in shares)						504,400,000
Warrant exercise price (in dollars per share)						$ 0.067
Securities Purchase Agreement and Future Advance Convertible Promissory Notes [Member] | Second Warrant [Member]
Convertible Promissory Notes [Abstract]
Warrants to purchase common stock (in shares)						504,400,000
Warrant exercise price (in dollars per share)						$ 0.04

Convertible Promissory Notes _5

Convertible Promissory Notes and Convertible Promissory Notes, Related Parties, Acquisition Convertible Promissory Notes Payable and Convertible Promissory Notes Payable, Related Party (Details) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Debt Instruments [Abstract]
Accrued interest			$ 4,052	$ 4,206	$ 3,737	$ 3,132	$ 2,521
Principal amount			25,548				8,042
Acquisition Convertible Promissory Note [Member]
Debt Instruments [Abstract]
Principal amount			$ 4,000				4,000
Acquisition Convertible Promissory Note [Member] | Celularity's UltraMIST Assets [Member]
Debt Instruments [Abstract]
Paid for assets		$ 24,000
Issuance of promissory notes	$ 4,000
Maturity date			Aug. 06, 2021
Accrued interest rate		5%
Interest rate percentage		12%
Accrued interest			$ 1,500				761
Convertible Promissory Notes Payable, Related Parties [Member]
Debt Instruments [Abstract]
Maturity date			Aug. 06, 2021
Accrued interest			$ 444				241
Principal amount		$ 1,400	$ 1,373				$ 1,596

Convertible Promissory Notes _6

Convertible Promissory Notes and Convertible Promissory Notes, Related Parties, 2021 Convertible Promissory Notes Payable (Details) $ / shares in Units, $ in Thousands			1 Months Ended	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Aug. 31, 2022 shares	Apr. 20, 2021 USD ($) $ / shares shares	Aug. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) Investors $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	May 14, 2021 USD ($)	Dec. 31, 2020 $ / shares shares
April 2021 Securities Purchase Agreement and Warrants [Abstract]
Aggregate principal amount									$ 25,548	$ 8,042
Warrant exercise price (in dollars per share) | $ / shares									$ 0.07	$ 0.2		$ 0.19
Proceeds from, promissory note disbursement						$ 2,940	$ 2,940	$ 2,940	$ 2,940	$ 940
Warrants to purchase shares outstanding (in shares) | shares									1,208,216,000	204,883,000		190,357,000
Settlement of cash								2,981	$ 2,981	$ 493
Gain on extinguishment of debt				$ (86)	$ (211)		$ (211)	$ (297)	$ (418)	$ 204
April 2021 Securities Purchase Agreement and Warrants [Member]
April 2021 Securities Purchase Agreement and Warrants [Abstract]
Aggregate principal amount											$ 4,200
Warrants to purchase additional common stock (in shares) | shares		16,666,667							2,800,000
Warrant exercise price (in dollars per share) | $ / shares		$ 0.18
Warrants term period		4 years
Proceeds from, promissory note disbursement		$ 1,900
Warrants to purchase shares outstanding (in shares) | shares		9,300,000
Settlement of cash			$ 3,900
Shares issued (in shares) | shares	19,400,000
Gain on extinguishment of debt									$ (900)
April 2021 Securities Purchase Agreement and Warrants [Member] | Maximum [Member]
April 2021 Securities Purchase Agreement and Warrants [Abstract]
Aggregate principal amount		$ 3,400
Five Institutions' Notes [Member] | April 2021 Securities Purchase Agreement and Warrants [Member]
April 2021 Securities Purchase Agreement and Warrants [Abstract]
Aggregate principal amount									$ 500
Warrant exercise price (in dollars per share) | $ / shares									$ 0.18
Number of institutional investors | Investors									5

SBA Loans (Details)

SBA Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 20, 2021
SBA Loans [Abstract]
Gain on extinguishment of debt	$ (86)	$ (211)	$ (211)	$ (297)	$ (418)	$ 204
SBA Loan [Member]
SBA Loans [Abstract]
Proceeds from PPP loan							$ 1,000
Debt maturity date					Feb. 20, 2026
Interest rate							1%
Gain on extinguishment of debt					$ 1,000

Fair Value Measurements, Liabil

Fair Value Measurements, Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Transfers, Net [Abstract]
Transfer to level 3	$ 0	$ 0
Transfer from level 3	0	0
Significant Unobservable Inputs (Level 3) [Member] | Conversion Option [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	2,340	6,255	$ 0
Recurring [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	3,756	15,869
Recurring [Member] | Warrant Liability [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	1,416	9,614
Recurring [Member] | Conversion Option [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	2,340	6,255
Recurring [Member] | Quoted Prices in Active Markets (Level 1) [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	0	0
Recurring [Member] | Quoted Prices in Active Markets (Level 1) [Member] | Warrant Liability [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	0	0
Recurring [Member] | Quoted Prices in Active Markets (Level 1) [Member] | Conversion Option [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	0	0
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	0	0
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Warrant Liability [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	0	0
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member] | Conversion Option [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	3,756	15,869
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Warrant Liability [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	1,416	9,614
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Conversion Option [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Liabilities at fair value	$ 2,340	$ 6,255

Fair Value Measurements, Warran

Fair Value Measurements, Warrant Liability (Details) $ / shares in Units, $ in Thousands		12 Months Ended
	Feb. 03, 2021 shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares
Warrant Outstanding and Fair Value [Abstract]
Cashless exercise (in shares)		(27,943,000)	(11,400,000)
Warrants Reclassified [Member]
Warrant Outstanding and Fair Value [Abstract]
Cashless exercise (in shares)	(11,400,000)
Warrant Liability [Member] | Measurement Input, Value of Underlying Shares [Member]
Black Scholes Option Pricing Model [Abstract]
Warrants measurement input | $ / shares		0.005	0.17
Warrant Liability [Member] | Measurement Input, Weighted Average Risk Free Interest Rate [Member]
Black Scholes Option Pricing Model [Abstract]
Warrants measurement input		0.04	0.012
Warrant Liability [Member] | Measurement Input, Weighted Average Volatility (annual) [Member]
Black Scholes Option Pricing Model [Abstract]
Warrants measurement input		0.92	1.16
Warrant Liability [Member] | Measurement Input, Weighted Average Expected Life in Years [Member]
Black Scholes Option Pricing Model [Abstract]
Weighted average expected life in years (Years)		4 years 8 months 4 days	4 years 8 months 1 day
Warrant Liability [Member] | Measurement Input, Expected Dividend Yield [Member]
Black Scholes Option Pricing Model [Abstract]
Warrants measurement input		0	0
Level 3 [Member] | Warrant Liability [Member]
Warrant Outstanding and Fair Value [Abstract]
Warrants outstanding (in shares)		1,066,857	62,617	48,091
Cashless exercise (in shares)			(11,400)
Cashless exercise (in dollars per share) | $ / shares			$ 0.18
Warrants exercised (in shares)		(27,037)
Warrants exercised (in dollars per share) | $ / shares		$ 0.09
Fair value per share (in dollars per share) | $ / shares		$ 0.06	$ 0.15	$ 0.18
Fair Value, Warrant Liability [Abstract]
Warrant Liability, Fair Value | $		$ 1,416	$ 9,614	$ 8,856
Warrants exercised | $		(3,130)
Cashless exercise | $			(2,030)
Change in fair value | $		$ (9,941)	$ 506
Level 3 [Member] | Warrant Liability [Member] | Issuance of Warrant Classified [Member]
Warrant Outstanding and Fair Value [Abstract]
Warrants outstanding (in shares)		1,031,277	25,926
Fair value per share (in dollars per share) | $ / shares		$ 0.06	$ 0.1
Fair Value, Warrant Liability [Abstract]
Warrant Liability, Fair Value | $		$ 4,873	$ 2,282

Fair Value Measurements, Embedd

Fair Value Measurements, Embedded Conversion Option (Details) - Level 3 [Member] - Embedded Conversion Option [Member] $ / shares in Units, $ in Thousands		1 Months Ended		12 Months Ended
		Nov. 30, 2022 $ / shares	Aug. 31, 2022 $ / shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2021 USD ($) $ / shares
Fair Value, Embedded Conversion Option [Abstract]
Beginning balance | $				$ 6,255	$ 0
Convertible feature | $					4,139
Issuance of Convertible Notes | $				2,760
Settlement of convertible notes | $				(218)
Change in fair value | $				(6,457)	2,116
Ending balance | $				$ 2,340	$ 6,255
Binomial Pricing Model [Member] | Measurement Input, Conversion Price [Member]
Embedded Conversion Option Liability [Abstract]
Conversion Price (in dollars per share) | $ / shares	[1]			$ 0.04	$ 0.11
Binomial Pricing Model [Member] | Measurement Input, Conversion Price [Member] | August 2022 Convertible Notes [Member]
Embedded Conversion Option Liability [Abstract]
Conversion Price (in dollars per share) | $ / shares	[1]		$ 0.04
Binomial Pricing Model [Member] | Measurement Input, Conversion Price [Member] | November 2022 Convertible Notes [Member]
Embedded Conversion Option Liability [Abstract]
Conversion Price (in dollars per share) | $ / shares	[1]	$ 0.04
Binomial Pricing Model [Member] | Measurement Input, Value of Underlying Shares [Member]
Embedded Conversion Option Liability [Abstract]
Measurement input | $ / shares				0.005	0.17
Binomial Pricing Model [Member] | Measurement Input, Value of Underlying Shares [Member] | August 2022 Convertible Notes [Member]
Embedded Conversion Option Liability [Abstract]
Measurement input | $ / shares			0.006
Binomial Pricing Model [Member] | Measurement Input, Value of Underlying Shares [Member] | November 2022 Convertible Notes [Member]
Embedded Conversion Option Liability [Abstract]
Measurement input | $ / shares		0.005
Binomial Pricing Model [Member] | Measurement Input, Interest Rate (annual) [Member]
Embedded Conversion Option Liability [Abstract]
Measurement input	[2]			0.0464	0.0018
Binomial Pricing Model [Member] | Measurement Input, Interest Rate (annual) [Member] | August 2022 Convertible Notes [Member]
Embedded Conversion Option Liability [Abstract]
Measurement input	[2]		0.0324
Binomial Pricing Model [Member] | Measurement Input, Interest Rate (annual) [Member] | November 2022 Convertible Notes [Member]
Embedded Conversion Option Liability [Abstract]
Measurement input	[2]	0.0448
Binomial Pricing Model [Member] | Measurement Input, Volatility (annual) [Member]
Embedded Conversion Option Liability [Abstract]
Measurement input	[3]			5.03	2.90
Binomial Pricing Model [Member] | Measurement Input, Volatility (annual) [Member] | August 2022 Convertible Notes [Member]
Embedded Conversion Option Liability [Abstract]
Measurement input	[3]		3.49
Binomial Pricing Model [Member] | Measurement Input, Volatility (annual) [Member] | November 2022 Convertible Notes [Member]
Embedded Conversion Option Liability [Abstract]
Measurement input	[3]	4.38
Binomial Pricing Model [Member] | Measurement Input, Time to Maturity (Years) [Member]
Embedded Conversion Option Liability [Abstract]
Time to Maturity (Years)				7 months 6 days	6 months
Binomial Pricing Model [Member] | Measurement Input, Time to Maturity (Years) [Member] | August 2022 Convertible Notes [Member]
Embedded Conversion Option Liability [Abstract]
Time to Maturity (Years)			1 year
Binomial Pricing Model [Member] | Measurement Input, Time to Maturity (Years) [Member] | November 2022 Convertible Notes [Member]
Embedded Conversion Option Liability [Abstract]
Time to Maturity (Years)		8 months 23 days
[1]Based on the terms provided in the convertible promissory note agreements to convert to common stock of the Company[2]Interest rate for U.S. Treasury Bonds, as of each presented period ending date, as published by the U.S. Federal Reserve.[3]Based on the historical daily volatility of the Company as of each presented period ending date. As of December 31, 2022 the Company applied a discount rate to the historical volatility.

Contract Liabilities (Details)

Contract Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Contract liabilities [Abstract]
Revenue recognized	$ (253)	$ (32)
Total contract liabilities	290	341	$ 69
New Service Agreement Additions [Member]
Contract liabilities [Abstract]
Total contract liabilities	202	100
Deposit on Future Equipment Purchases [Member]
Contract liabilities [Abstract]
Total contract liabilities	$ 0	$ 204

Common Stock Purchase Warrant_2

Common Stock Purchase Warrants (Details) - $ / shares		12 Months Ended
	Feb. 03, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Warrants [Abstract]
Outstanding, beginning (in shares)		204,883,000	190,357,000
Issuances (in shares)		1,031,276,000	25,926,000
Exercised (in shares)		(27,943,000)	(11,400,000)
Forfeited or expired (in shares)		0	0
Outstanding, ending (in shares)		1,208,216,000	204,883,000	190,357,000
Weighted Average Exercise Price [Abstract]
Outstanding, beginning (in dollars per share)		$ 0.2	$ 0.19
Issuances (in dollars per share)		0.06	0.18
Exercised (in dollars per share)		0.09	0.01
Forfeited or expired (in dollars per share)		0	0
Outstanding, ending (in dollars per share)		$ 0.07	$ 0.2	$ 0.19
Weighted Average Remaining Life (Years) [Abstract]
Weighted Average Remaining Life (years)		3 years 6 months 18 days	2 years 6 months 14 days	3 years 5 months 4 days
Common Stock Warrants [Member]
Warrants [Abstract]
Exercised (in shares)	(11,400,000)
Weighted Average Remaining Life (Years) [Abstract]
Issued (in shares)	10,925,000

Common Stock (Details)

Common Stock (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Common Stock [Abstract]
Common stock, shares authorized (in shares)	2,500,000,000	2,500,000,000
Minimum [Member]
Common Stock [Abstract]
Common stock, shares authorized (in shares)	800,000,000
Reverse stock splits (in shares)	50
Maximum [Member]
Common Stock [Abstract]
Reverse stock splits (in shares)	100

Concentration of Credit Risk _3

Concentration of Credit Risk and Limited Suppliers (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer A [Member]
Concentration of Credit Risk and Limited Suppliers [Abstract]
Concentration risk, percentage	0%	24%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer B [Member]
Concentration of Credit Risk and Limited Suppliers [Abstract]
Concentration risk, percentage	0%	16%
Purchases [Member] | Supplier Concentration Risk [Member] | Vendor A [Member]
Concentration of Credit Risk and Limited Suppliers [Abstract]
Concentration risk, percentage	19%	50%
Purchases [Member] | Supplier Concentration Risk [Member] | Vendor B [Member]
Concentration of Credit Risk and Limited Suppliers [Abstract]
Concentration risk, percentage	0%	21%

Revenue, Disaggregation of Reve

Revenue, Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Abstract]
Product Revenue						$ 15,511	$ 11,383
Rental income						1,231	1,627
Total Revenue	$ 4,166	$ 3,882	$ 3,195	$ 7,077	$ 11,242	16,742	13,010
Accessory and Parts Revenue [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						9,862	8,072
System Revenue [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						5,328	3,116
Total Revenue	$ 902	$ 862	$ 645	$ 1,507	$ 2,408
License Fees and Other [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						321	195
United States [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						15,252	10,671
Rental income						1,231	1,627
Total Revenue						16,483	12,298
United States [Member] | Accessory and Parts Revenue [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						9,790	7,770
United States [Member] | System Revenue [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						5,179	2,766
United States [Member] | License Fees and Other [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						283	135
International [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						259	712
Rental income						0	0
Total Revenue						259	712
International [Member] | Accessory and Parts Revenue [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						72	302
International [Member] | System Revenue [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						149	350
International [Member] | License Fees and Other [Member]
Disaggregation of Revenue [Abstract]
Product Revenue						$ 38	$ 60

Stock-based Compensation (Detai

Stock-based Compensation (Details) - Stock Incentive Plan [Member] - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Non-statutory options expiration period	10 years
Common stock shares reserved (in shares)	35,000,000	35,000,000
Weighted Average Exercise Price [Roll Forward]
Shares available for grant (in shares)	3,240,615
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Non-statutory options vesting period	3 years

Income Taxes, Components of Inc

Income Taxes, Components of Income Tax Provision (Benefit) from Continuing Operations (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Components of Net Loss Before Income Taxes [Abstract]
Domestic						$ (10,279)	$ (27,208)
Foreign						(12)	(23)
Net Loss Before Income Taxes	$ (1,139)	$ 1,645	$ (5,101)	$ (3,457)	$ (4,596)	(10,291)	(27,231)
Current [Abstract]
Federal						0	0
State						2	28
Foreign						0	0
Current Tax Provision						2	28
Deferred [Abstract]
Federal						(5,657)	(5,038)
State						753	(869)
Foreign						(1)	4
Change in valuation allowance						4,905	5,903
Deferred Tax Provision						$ 0	$ 0

Income Taxes, Income Tax Provis

Income Taxes, Income Tax Provision (Benefit) (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Abstract]
Undistributed earnings of foreign subsidiaries						$ 0	$ 0
Percentage of federal statutory income tax rate						21%	21%
Tax benefit at statutory rate						$ (2,161,000)	$ (5,718,000)
Increase (reduction) in income taxes resulting from [Abstract]
State incomes tax benefits, net of federal benefit						(473,000)	(837,000)
Non-deductible gain on warrant adjustment valuation						(3,270,000)	417,000
Change in valuation allowance						4,905,000	5,903,000
Registration penalties						67,000	354,000
Other						934,000	(91,000)
Income Tax Expense	$ 0	$ 0	$ 0	$ 0	$ 0	$ 2,000	$ 28,000

Income Taxes, Deferred Tax Asse

Income Taxes, Deferred Tax Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Deferred Tax Assets [Abstract]
Net operating loss carryforwards	$ 38,323,000	$ 33,238,000
Net operating loss carryforwards - foreign	24,000	23,000
Excess of tax basis over book value of property and equipment	9,000	14,000
Excess of tax basis over book value of intangible assets	1,325,000	1,622,000
Lease liability	150,000	96,000
Stock-based compensation	1,487,000	1,613,000
Accrued employee compensation	750,000	698,000
Capitalized equity costs	0	49,000
Capitalized research and development	116,000	0
Net change in reserve accounts	1,031,000	898,000
Gross deferred tax assets	43,215,000	38,251,000
Valuation Allowance	(43,070,000)	(38,165,000)
Net Deferred Tax Asset	145,000	86,000
Deferred Tax Liabilities, Net [Abstract]
Right-of-use asset	(145,000)	(86,000)
Gross deferred tax liability	(145,000)	(86,000)
TOTAL	0	0
Capitalized R&D costs	600,000
Income Tax Penalties and Interest Expense [Abstract]
Income tax penalties	0	0
Interest on income taxes	$ 0	0
Earliest Tax Year [Member]
Operating Loss Carryforwards [Abstract]
Operating loss carryforwards, expiry date	Dec. 31, 2024
Latest Tax Year [Member]
Operating Loss Carryforwards [Abstract]
Operating loss carryforwards, expiry date	Dec. 31, 2025
U.S. Federal [Member]
Deferred Tax Liabilities, Net [Abstract]
Capitalized R&D, amortization period	5 years
Operating Loss Carryforwards [Abstract]
Net operating loss carryforwards						$ 159,700,000
Operating loss carryforwards, expiry date	Dec. 31, 2042
Operating loss carryforwards limited with no expiration	$ 81,800,000	$ 81,800,000	$ 81,800,000	$ 81,800,000	$ 81,800,000
Outside U.S. [Member]
Deferred Tax Liabilities, Net [Abstract]
Capitalized R&D, amortization period	15 years
Operating Loss Carryforwards [Abstract]
Net operating loss carryforwards	$ 100,000
State [Member]
Operating Loss Carryforwards [Abstract]
Operating loss carryforwards limited with no expiration	$ 70,500,000

Commitments and Contingencies_2

Commitments and Contingencies (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Operating Leases [Abstract]
2023	$ 143
2024	85
2025	82
2026	82
2027	55
Total Lease Payments	447
Finance Leases [Abstract]
2023	128
2024	128
2025	78
2026	0
2027	0
Total Lease Payments	$ 334

Restatement of Previously Iss_4

Restatement of Previously Issued Interim Condensed Consolidated Financial Statements, RESTATED CONDENSED CONSOLIDATED BALANCE SHEETS (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current Assets [Abstract]
Cash	$ 1,153	$ 1,112	$ 1,484	$ 313	$ 619
Accounts receivable	4,029	2,403	1,749	1,730	2,415
Inventory	868	862	925	1,001	1,040
Prepaid expenses and other current assets	570	1,154	400	365	326
Total Current Assets	6,620	5,531	4,558	3,409	4,400
Property, Equipment and Other, net	750	673	535	315	1,012
Right of use assets, net				259
Other Intangible Assets, net	5,137	5,313	5,489	5,665	5,841
Goodwill	7,260	7,260	7,260	7,260	7,260
Other assets	106			106	106
Total Assets	19,873	18,777	17,842	17,014	18,619
Current Liabilities [Abstract]
Senior secured promissory note payable, in default	14,416	12,773	12,334	11,894	11,586
Convertible promissory notes payable, in default		13,174	6,523	10,532
Convertible promissory notes, related parties, in default	7,409	5,858	1,596	1,596	1,596
Short-term loans			1,484
Advances on future cash receipts	0	194	398	416	446
Accounts payable	4,400	5,225	7,159	6,760	7,644
Accrued expenses	8,512	4,841	6,641	5,470	8,641
Accrued employee compensation	4,585	3,792	4,264	3,623	4,247
Due under factoring agreement		1,510	1,792	1,231
Warrant liability	1,416	1,196	5,295	8,300	9,614
Current portion of SBA loans	0		272	226	158
Accrued interest	4,052	4,206	3,737	3,132	2,521
Accrued interest, related parties	788	546	402	345	289
Current portion of lease liabilities			185	268
Current portion of lease and contract liabilities		249
Current portion of contract liabilities	60		64	58	48
Other	291	30	107	58	382
Total Current Liabilities	60,187	53,594	52,253	53,909	56,263
Non-current Liabilities [Abstract]
SBA loans	0	0	761	807	875
Lease liabilities	438	263	40	34	118
Contract liabilities	230	205	295	303	293
Deferred tax liability	28	28	28	28	28
Total Non-Current Liabilities	696	496	1,124	1,172	1,314
Total Liabilities	60,883	54,090	53,377	55,081	57,577
STOCKHOLDERS' DEFICIT [Abstract]
Preferred Stock	0	0	0	0	0
Common Stock	549	549	529	517	482
Additional Paid-in Capital	152,750	152,750	151,409	150,533	144,582
Accumulated Deficit	(194,242)	(188,545)	(187,406)	(189,050)	(183,949)
Accumulated Other Comprehensive Loss	(67)	(67)	(67)	(67)	(73)
Total Stockholders' Deficit	(41,010)	(35,313)	(35,535)	(38,067)	(38,958)	$ (13,718)
Total Liabilities and Stockholders' Deficit	19,873	18,777	17,842	17,014	18,619
Accounts receivable, allowance for doubtful accounts	$ 1,037	800	800	785	$ 785
Previously Reported [Member]
Current Assets [Abstract]
Cash		1,112	1,484	313
Accounts receivable		2,403	1,749	1,730
Inventory		1,413	925	1,001
Prepaid expenses and other current assets		1,935	1,181	365
Total Current Assets		6,863	5,339	3,409
Property, Equipment and Other, net		673	535	315
Right of use assets, net				259
Other Intangible Assets, net		5,313	5,489	5,665
Goodwill		7,260	7,260	7,260
Other assets				106
Total Assets		20,109	18,623	17,014
Current Liabilities [Abstract]
Senior secured promissory note payable, in default		12,773	12,334	11,894
Convertible promissory notes payable, in default		13,174	6,523	10,532
Convertible promissory notes, related parties, in default		5,858	1,596	1,596
Short-term loans			1,484
Advances on future cash receipts		194	398	416
Accounts payable		5,055	7,083	6,696
Accrued expenses		4,100	5,900	4,916
Accrued employee compensation		3,792	4,264	3,623
Due under factoring agreement		1,510	1,792	1,231
Warrant liability		1,196	5,295	8,300
Current portion of SBA loans			272	226
Accrued interest		3,988	3,600	3,072
Accrued interest, related parties		546	402	345
Current portion of lease liabilities			185	268
Current portion of lease and contract liabilities		249
Current portion of contract liabilities			64	58
Other		30	107	58
Total Current Liabilities		52,465	51,299	53,231
Non-current Liabilities [Abstract]
SBA loans		0	761	807
Lease liabilities		263	40	34
Contract liabilities		205	295	303
Deferred tax liability		28	28	28
Total Non-Current Liabilities		496	1,124	1,172
Total Liabilities		52,961	52,423	54,403
STOCKHOLDERS' DEFICIT [Abstract]
Preferred Stock		0	0	0
Common Stock		549	529	517
Additional Paid-in Capital		152,750	151,409	150,533
Accumulated Deficit		(186,084)	(185,671)	(188,372)
Accumulated Other Comprehensive Loss		(67)	(67)	(67)
Total Stockholders' Deficit		(32,852)	(33,800)	(37,389)
Total Liabilities and Stockholders' Deficit		20,109	18,623	17,014
Adjustment [Member]
Current Assets [Abstract]
Cash		0	0	0
Accounts receivable		0	0	0
Inventory		(551)	0	0
Prepaid expenses and other current assets		(781)	(781)	0
Total Current Assets		(1,332)	(781)	0
Property, Equipment and Other, net		0	0	0
Right of use assets, net				0
Other Intangible Assets, net		0	0	0
Goodwill		0	0	0
Other assets				0
Total Assets		(1,332)	(781)	0
Current Liabilities [Abstract]
Senior secured promissory note payable, in default		0	0	0
Convertible promissory notes payable, in default		0	0	0
Convertible promissory notes, related parties, in default		0	0	0
Short-term loans			0
Advances on future cash receipts		0	0	0
Accounts payable		170	76	64
Accrued expenses		741	741	554
Accrued employee compensation		0	0	0
Due under factoring agreement		0	0	0
Warrant liability		0	0	0
Current portion of SBA loans			0	0
Accrued interest		218	137	60
Accrued interest, related parties		0	0	0
Current portion of lease liabilities			0	0
Current portion of lease and contract liabilities		0
Current portion of contract liabilities			0	0
Other		0	0	0
Total Current Liabilities		1,129	954	678
Non-current Liabilities [Abstract]
SBA loans		0	0	0
Lease liabilities		0	0	0
Contract liabilities		0	0	0
Deferred tax liability		0	0	0
Total Non-Current Liabilities		0	0	0
Total Liabilities		1,129	954	678
STOCKHOLDERS' DEFICIT [Abstract]
Preferred Stock		0	0	0
Common Stock		0	0	0
Additional Paid-in Capital		0	0	0
Accumulated Deficit		(2,461)	(1,735)	(678)
Accumulated Other Comprehensive Loss		0		0
Total Stockholders' Deficit		(2,461)	(1,735)	(678)
Total Liabilities and Stockholders' Deficit		$ (1,332)	$ (781)	$ 0

Restatement of Previously Iss_5

Restatement of Previously Issued Interim Condensed Consolidated Financial Statements, RESTATED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenues [Abstract]
Total Revenue	$ 4,166	$ 3,882	$ 3,195	$ 7,077	$ 11,242	$ 16,742	$ 13,010
Cost of Revenues	1,157	1,096	889	1,986	3,141	4,331	4,986
Gross Margin	3,009	2,786	2,306	5,091	8,101	12,411	8,024
Operating Expenses [Abstract]
General and administrative	3,498	3,730	2,205	5,935	9,433	12,556	11,690
Selling and marketing	1,650	1,672	1,715	3,387	5,037	7,474	8,591
Research and development	157	171	166	337	494	567	1,101
Gain on disposal of assets	0	51	0	51	51
Depreciation and amortization	189	210	176	386	575	766	784
Total Operating Expenses	5,494	5,834	4,262	10,096	15,590	21,363	22,166
Operating Loss	(2,485)	(3,048)	(1,956)	(5,005)	(7,489)	(8,952)	(14,142)
Other Income (Expense) [Abstract]
Interest expense	(3,382)	(2,903)	(3,136)	(6,040)	(9,421)	(12,771)	(6,883)
Interest expense, related party	(439)	(56)	(56)	(112)	(551)	(1,361)	(212)
Change in fair value of derivative liabilities	5,252	7,861	3,482	11,343	16,597	16,654	(2,622)
Loss on issuance of debt	0	0	(3,434)	(3,434)	(3,434)	(3,434)	(3,572)
Gain/(loss) on extinguishment of debt	(86)	(211)		(211)	(297)	(418)	204
Gain / (loss) on foreign currency exchange	1	2	(1)	2	(1)	(9)	(4)
Total Other Expense	1,346	4,693	(3,145)	1,548	2,893	(1,339)	(13,089)
Net Income (loss) before Income Taxes	(1,139)	1,645	(5,101)	(3,457)	(4,596)	(10,291)	(27,231)
Provision for Income Taxes	0	0	0	0	0	2	28
Net Loss	(1,139)	1,645	(5,101)	(3,457)	(4,596)	(10,293)	(27,259)
Other Comprehensive Loss [Abstract]
Foreign currency translation adjustments	0	0	0	0	0	6	(11)
Total Comprehensive Loss	$ (1,139)	$ 1,645	$ (5,101)	$ (3,457)	$ (4,596)	$ (10,287)	$ (27,270)
Loss per Share [Abstract]
Basic (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.05)
Diluted (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.05)
Weighted average shares outstanding, basic (in shares)	561,069,625	538,560,051	525,414,534	532,589,825	542,484,779	549,470,787	518,355,642
Weighted average shares outstanding, diluted (in shares)	561,069,625	871,984,091	525,414,534	532,589,825	542,484,779	549,470,787	518,355,642
Accessory and Parts Revenue [Member]
Revenues [Abstract]
Total Revenue	$ 3,012	$ 2,663	$ 2,192	$ 4,854	$ 7,866
Product [Member]
Revenues [Abstract]
Total Revenue	902	862	645	1,507	2,408
Rental Income [Member]
Revenues [Abstract]
Total Revenue	247	344	343	688	935
License Fees and Other [Member]
Revenues [Abstract]
Total Revenue	5	13	15	28	33
Previously Reported [Member]
Revenues [Abstract]
Total Revenue	4,166	3,882	3,195	7,077	11,242
Cost of Revenues	606	1,096	889	1,986	2,590
Gross Margin	3,560	2,786	2,306	5,091	8,652
Operating Expenses [Abstract]
General and administrative	3,404	2,937	2,141	5,078	8,482
Selling and marketing	1,650	1,672	1,715	3,387	5,037
Research and development	157	171	166	337	494
Gain on disposal of assets	0	(136)	(554)	(690)	(690)
Depreciation and amortization	189	210	176	386	575
Total Operating Expenses	5,400	4,854	3,644	8,498	13,898
Operating Loss	(1,840)	(2,068)	(1,338)	(3,407)	(5,246)
Other Income (Expense) [Abstract]
Interest expense	(3,301)	(2,826)	(3,076)	(5,903)	(9,203)
Interest expense, related party	(439)	(56)	(56)	(112)	(551)
Change in fair value of derivative liabilities	5,252	7,861	3,482	11,343	16,597
Loss on issuance of debt	0	0	(3,434)	(3,434)	(3,434)
Gain/(loss) on extinguishment of debt	(86)	(211)		(211)	(297)
Gain / (loss) on foreign currency exchange	1	2	(1)	2	(1)
Total Other Expense	1,427	4,770	(3,085)	1,685	3,111
Net Income (loss) before Income Taxes	(413)	2,702	(4,423)	(1,722)	(2,135)
Provision for Income Taxes	0	0	0	0	0
Net Loss	(413)	2,702	(4,423)	(1,722)	(2,135)
Other Comprehensive Loss [Abstract]
Foreign currency translation adjustments	0	0	0	0	0
Total Comprehensive Loss	$ (413)	$ 2,702	$ (4,423)	$ (1,722)	$ (2,135)
Loss per Share [Abstract]
Basic (in dollars per share)	$ 0	$ 0.01	$ (0.01)	$ 0	$ 0
Diluted (in dollars per share)	$ 0	$ 0	$ (0.01)	$ 0	$ 0
Weighted average shares outstanding, basic (in shares)	561,069,625	538,560,051	525,414,534	532,589,825	542,484,779
Weighted average shares outstanding, diluted (in shares)	561,069,625	871,984,091	525,414,534	532,589,825	542,484,779
Previously Reported [Member] | Accessory and Parts Revenue [Member]
Revenues [Abstract]
Total Revenue	$ 3,012	$ 2,663	$ 2,192	$ 4,854	$ 7,866
Previously Reported [Member] | Product [Member]
Revenues [Abstract]
Total Revenue	902	862	645	1,507	2,408
Previously Reported [Member] | Rental Income [Member]
Revenues [Abstract]
Total Revenue	247	344	343	688	935
Previously Reported [Member] | License Fees and Other [Member]
Revenues [Abstract]
Total Revenue	5	13	15	28	33
Adjustment [Member]
Revenues [Abstract]
Total Revenue	0	0	0	0	0
Cost of Revenues	551	0	0	0	551
Gross Margin	(551)	0	0	0	(551)
Operating Expenses [Abstract]
General and administrative	94	793	64	857	951
Selling and marketing	0	0	0	0	0
Research and development	0	0	0	0	0
Gain on disposal of assets	0	187	554	741	741
Depreciation and amortization	0	0	0	0	0
Total Operating Expenses	94	980	618	1,598	1,692
Operating Loss	(645)	(980)	(618)	(1,598)	(2,243)
Other Income (Expense) [Abstract]
Interest expense	(81)	(77)	(60)	(137)	(218)
Interest expense, related party	0	0	0	0	0
Change in fair value of derivative liabilities	0	0	0	0	0
Loss on issuance of debt	0	0	0	0	0
Gain/(loss) on extinguishment of debt	0	0		0	0
Gain / (loss) on foreign currency exchange	0	0	0	0	0
Total Other Expense	(81)	(77)	(60)	(137)	(218)
Net Income (loss) before Income Taxes	(726)	(1,057)	(678)	(1,735)	(2,461)
Provision for Income Taxes	0	0	0	0	0
Net Loss	(726)	(1,057)	(678)	(1,735)	(2,461)
Other Comprehensive Loss [Abstract]
Foreign currency translation adjustments	0	0	0	0	0
Total Comprehensive Loss	$ (726)	$ (1,057)	$ (678)	$ (1,735)	$ (2,461)
Loss per Share [Abstract]
Basic (in dollars per share)	$ 0	$ (0.01)	$ 0	$ (0.01)	$ (0.01)
Diluted (in dollars per share)	$ 0		$ 0	$ (0.01)	$ (0.01)
Weighted average shares outstanding, basic (in shares)	0	0	0	0	0
Weighted average shares outstanding, diluted (in shares)	0	0	0	0	0
Adjustment [Member] | Accessory and Parts Revenue [Member]
Revenues [Abstract]
Total Revenue	$ 0	$ 0	$ 0	$ 0	$ 0
Adjustment [Member] | Product [Member]
Revenues [Abstract]
Total Revenue	0	0	0	0	0
Adjustment [Member] | Rental Income [Member]
Revenues [Abstract]
Total Revenue	0	0	0	0	0
Adjustment [Member] | License Fees and Other [Member]
Revenues [Abstract]
Total Revenue	$ 0	$ 0	$ 0	$ 0	$ 0

Restatement of Previously Iss_6

Restatement of Previously Issued Interim Condensed Consolidated Financial Statements, RESTATED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Cash Flows - Operating Activities [Abstract]
Net loss	$ (1,139)	$ 1,645	$ (5,101)	$ (3,457)	$ (4,596)	$ (10,293)	$ (27,259)
Adjustments to reconcile net loss to net cash used by operating activities [Abstract]
Amortization of intangibles			176	352	681	704	704
Depreciation			15	94		952	1,236
Bad debt expense				52	62	253	442
Income tax expense	0	0	0	0	0	2	28
Shares issued for services				888	888	888	0
Loss (Gain) on extinguishment of debt	86	211		211	297	418	(204)
Gain on sale of property and equipment, net				0	51
Change in fair value of derivative liabilities			(3,482)	(11,343)	(16,597)	(16,654)	2,622
Loss on issuance of debt	0	0	3,434	3,434	3,434	3,434	3,572
Amortization of debt issuance costs and original issue discount			889	1,304	2,998	4,950	3,226
Accrued interest			611	1,215	1,836
Interest payable, related parties			56	112	168
Changes in operating assets and liabilities [Abstract]
Accounts receivable - trade			804	733	69	1,748	395
Inventory			39	115	178
Prepaid expenses and other assets					(656)
Prepaid expenses			(39)	(74)
Other assets			43	47
Operating leases			0
Accounts payable			(866)	(486)	(1,693)	(2,550)	3,181
Accrued expenses			993	1,607	271	69	3,737
Accrued employee compensation			(549)	103	(473)
Contract liabilities			(155)	(108)	(94)
Net Cash Used in Operating Activities			(3,132)	(5,201)	(13,176)	(17,169)	(6,409)
Cash Flows - Investing Activities [Abstract]
Disposition of property and equipment			360		1,022	332	(529)
Proceeds from sale of property and equipment				948
Net Cash Flows Provided by (Used in) Investing Activities			360	948	1,022	332	(529)
Cash Flows - Financing Activities [Abstract]
Proceeds from senior promissory notes			2,940	2,940	2,940	2,940	940
Proceeds from convertible promissory notes					12,366	16,227	1,928
Proceeds from short term notes				2,130	640	640	175
Proceeds from factoring				55		695	1,737
Payments for factoring			(505)		(227)
Proceeds from warrant exercises			100	100	100	100	0
Payments of principal on finance leases			(65)	(121)	(174)	(237)	(199)
Proceeds from related party advances				0
Payments of principal on convertible promissory notes and SBA loans					(2,981)	(2,981)	(493)
Net Cash Flows Provided by Financing Activities			2,470	5,104	12,664	17,384	5,121
Effect of Exchange Rates on Cash			(4)	14	(17)	(13)	(1)
Net Change in Cash During Period			(306)	865	493	534	(1,818)
Cash at Beginning of Period	1,484	313	619	619	619	619	2,437
Cash at End of Period	1,112	1,484	313	1,484	1,112	1,153	619
Supplemental Information [Abstract]
Cash paid for interest			574	2,045	3,345	3,712	2,580
Non-cash Investing and Financing Activities [Abstract]
Reclassification of warrant liability due to cashless warrant exercise			2,167	2,167	2,166	2,166	2,030
Settlement of debt and warrants with stock					1,361	1,361	0
Warrants issued in conjunction with senior secured promissory note payable			2,654	2,654	2,654
Common shares issued in conjunction with senior secured promissory note payable			3,720	3,720	3,720
Embedded conversion option with issuances of convertible debt					2,309	2,760	4,138
Working capital balances refinanced into Convertible notes payable					2,273
Warrant issuance in conjunction with convertible debt					1,463	1,708	1,055
Previously Reported [Member]
Cash Flows - Operating Activities [Abstract]
Net loss	(413)	2,702	(4,423)	(1,722)	(2,135)
Adjustments to reconcile net loss to net cash used by operating activities [Abstract]
Amortization of intangibles			176	352	681
Depreciation			15	94
Bad debt expense				52	62
Income tax expense	0	0	0	0	0
Shares issued for services				888	888
Loss (Gain) on extinguishment of debt	86	211		211	297
Gain on sale of property and equipment, net				(541)	(690)
Change in fair value of derivative liabilities			(3,482)	(11,343)	(16,597)
Loss on issuance of debt	0	0	3,434	3,434	3,434
Amortization of debt issuance costs and original issue discount			889	1,304	2,998
Accrued interest			551	1,078	1,618
Interest payable, related parties			56	112	168
Changes in operating assets and liabilities [Abstract]
Accounts receivable - trade			804	733	69
Inventory			39	115	(373)
Prepaid expenses and other assets					(1,437)
Prepaid expenses			(39)	(855)
Other assets			43	47
Operating leases			0
Accounts payable			(930)	(562)	(1,863)
Accrued expenses			439	1,407	271
Accrued employee compensation			(549)	103	(473)
Contract liabilities			(155)	(108)	(94)
Net Cash Used in Operating Activities			(3,132)	(5,201)	(13,176)
Cash Flows - Investing Activities [Abstract]
Disposition of property and equipment			360		1,022
Proceeds from sale of property and equipment				948
Net Cash Flows Provided by (Used in) Investing Activities			360	948	1,022
Cash Flows - Financing Activities [Abstract]
Proceeds from senior promissory notes			2,940	2,940	2,940
Proceeds from convertible promissory notes					12,366
Proceeds from short term notes				2,130	640
Proceeds from factoring				55
Payments for factoring			(505)		(227)
Proceeds from warrant exercises			100	100	100
Payments of principal on finance leases			(65)	(121)	(174)
Proceeds from related party advances				0
Payments of principal on convertible promissory notes and SBA loans					(2,981)
Net Cash Flows Provided by Financing Activities			2,470	5,104	12,664
Effect of Exchange Rates on Cash			(4)	14	(17)
Net Change in Cash During Period			(306)	865	493
Cash at Beginning of Period	1,484	313	619	619	619	619
Cash at End of Period	1,112	1,484	313	1,484	1,112		619
Supplemental Information [Abstract]
Cash paid for interest			574	2,045	3,345
Non-cash Investing and Financing Activities [Abstract]
Reclassification of warrant liability due to cashless warrant exercise			2,167	2,167	2,166
Settlement of debt and warrants with stock					1,361
Warrants issued in conjunction with senior secured promissory note payable			2,654	2,654	2,654
Common shares issued in conjunction with senior secured promissory note payable			3,720	3,720	3,720
Embedded conversion option with issuances of convertible debt					2,309
Working capital balances refinanced into Convertible notes payable					2,273
Warrant issuance in conjunction with convertible debt					1,463
Adjustment [Member]
Cash Flows - Operating Activities [Abstract]
Net loss	(726)	(1,057)	(678)	(1,735)	(2,461)
Adjustments to reconcile net loss to net cash used by operating activities [Abstract]
Amortization of intangibles			0	0	0
Depreciation			0	0
Bad debt expense				0	0
Income tax expense	0	0	0	0	0
Shares issued for services				0	0
Loss (Gain) on extinguishment of debt	0	0		0	0
Gain on sale of property and equipment, net				541	741
Change in fair value of derivative liabilities			0	0	0
Loss on issuance of debt	0	0	0	0	0
Amortization of debt issuance costs and original issue discount			0	0	0
Accrued interest			60	137	218
Interest payable, related parties			0	0	0
Changes in operating assets and liabilities [Abstract]
Accounts receivable - trade			0	0	0
Inventory			0	0	551
Prepaid expenses and other assets					781
Prepaid expenses			0	781
Other assets			0	0
Operating leases			0
Accounts payable			64	76	170
Accrued expenses			554	200	0
Accrued employee compensation			0	0	0
Contract liabilities			0	0	0
Net Cash Used in Operating Activities			0	0	0
Cash Flows - Investing Activities [Abstract]
Disposition of property and equipment			0		0
Proceeds from sale of property and equipment				0
Net Cash Flows Provided by (Used in) Investing Activities			0	0	0
Cash Flows - Financing Activities [Abstract]
Proceeds from senior promissory notes			0	0	0
Proceeds from convertible promissory notes					0
Proceeds from short term notes				0	0
Proceeds from factoring				0
Payments for factoring			0		0
Proceeds from warrant exercises			0	0	0
Payments of principal on finance leases			0	0	0
Proceeds from related party advances				0
Payments of principal on convertible promissory notes and SBA loans					0
Net Cash Flows Provided by Financing Activities			0	0	0
Effect of Exchange Rates on Cash			0	0	0
Net Change in Cash During Period			0	0	0
Cash at Beginning of Period	0	0	0	0	0	$ 0
Cash at End of Period	$ 0	$ 0	0	0	0		$ 0
Supplemental Information [Abstract]
Cash paid for interest			0	0	0
Non-cash Investing and Financing Activities [Abstract]
Reclassification of warrant liability due to cashless warrant exercise			0	0	0
Settlement of debt and warrants with stock					0
Warrants issued in conjunction with senior secured promissory note payable			0	0	0
Common shares issued in conjunction with senior secured promissory note payable			$ 0	$ 0	0
Embedded conversion option with issuances of convertible debt					0
Working capital balances refinanced into Convertible notes payable					0
Warrant issuance in conjunction with convertible debt					$ 0