ReShape Lifesciences (RSLS) S-1/A 6 Feb 25 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2024
Document and Entity Information
Document Type	S-1/A
Entity Registrant Name	RESHAPE LIFESCIENCES INC.
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Central Index Key	0001427570
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 743		$ 4,459			$ 3,855
Restricted cash	100		100			100
Accounts and other receivables (net of allowance for doubtful accounts of $636 and $804, respectively)	1,344		1,659			2,180
Inventory	2,934		3,741			3,611
Prepaid expenses and other current assets	217		337			165
Total current assets	5,338		10,296			9,911
Property and equipment, net	43		60			698
Operating lease right-of-use assets	177		250			171
Deferred tax asset, net	28		28			56
Other intangible assets, net						260
Other assets	29		29			46
Total assets	5,615		10,663			11,142
Current liabilities:
Accounts payable	2,105		1,689			1,926
Accrued and other liabilities	1,643		1,814			5,040
Warranty liability, current	163		163			344
Operating lease liabilities, current	114		111			171
Total current liabilities	4,025		3,777			7,481
Operating lease liabilities, noncurrent	77		151
Common stock warrant liability	26		72
Total liabilities	4,128		4,000			7,481
Commitments and contingencies (Note 10)
Stockholders' equity:
Common stock, $0.001 par value; 300,000,000 shares authorized at June 30, 2024 and December 31, 2023; 29,387,120 and 23,457,047 shares issued and outstanding at June 30, 2024 and December 31, 2023, respectively
Additional paid-in capital	642,518		642,325			627,936
Accumulated deficit	(640,943)		(635,574)			(624,187)
Accumulated other comprehensive loss	(88)		(88)			(88)
Total stockholders' equity	1,487	$ 3,035	6,663	$ 3,083	$ 6,738	3,661	$ 44,334
Total liabilities and stockholders' equity	5,615		10,663			11,142
Series C convertible preferred stock
Stockholders' equity:
Preferred stock, 10,000,000 shares authorized: Series C convertible preferred stock, $0.001 par value; 95,388 shares issued and outstanding at June 30, 2024 and December 31, 2023

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Allowance for doubtful accounts	$ 866	$ 804	$ 410
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000	300,000,000
Common stock, shares issued	704,697	404,437	8,955
Common stock, shares outstanding	704,697	404,437	8,955
Series C convertible preferred stock
Preferred stock, authorized	10,000,000	10,000,000	10,000,000
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Preferred stock, issued	95,388	95,388	95,388
Preferred stock outstanding	95,388	95,388	95,388

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Condensed Consolidated Statements of Operations
Revenue	$ 2,292	$ 2,155	$ 6,201	$ 6,696	$ 8,678	$ 11,240
Cost of revenue	853	867	2,463	2,990	3,130	4,438
Gross profit	1,439	1,288	3,738	3,706	5,548	6,802
Operating expenses:
Sales and marketing	719	1,791	2,408	6,150	7,548	14,093
General and administrative	2,082	2,058	6,074	8,724	10,324	17,250
Research and development	399	542	1,282	1,576	2,315	2,537
Impairment of long-lived assets		777		777	777	18,744
Gain on disposal of assets, net				(33)	(33)	529
Total operating expenses	3,200	5,168	9,764	17,194	20,931	53,153
Operating loss	(1,761)	(3,880)	(6,026)	(13,488)	(15,383)	(46,351)
Other expense (income), net:
Interest income, net		(5)	(13)	(9)	(26)	113
Gain on changes in fair value of liability warrants	(27)	(412)	(46)	(3,850)	(3,878)
Gain on extinguishment of debt			(429)
Loss (gain) on foreign currency exchange, net	(50)	68	(10)	47	(22)	141
Other	(109)		(193)	(8)	(122)	(11)
Loss before income tax provision	(1,575)	(3,531)	(5,335)	(9,668)	(11,335)	(46,594)
Income tax expense	6	3	34	21	52	(380)
Net loss	$ (1,581)	$ (3,534)	$ (5,369)	$ (9,689)	$ (11,387)	$ (46,214)
Net loss per share - basic and diluted:
Net loss per share - basic (in dollars per share)	$ (3.11)	$ (59.36)	$ (11.94)	$ (199.98)	$ (110.87)	$ (6,315.92)
Net loss per share - diluted (in dollars per share)	$ (3.11)	$ (59.36)	$ (11.94)	$ (199.98)	$ (110.87)	$ (6,315.92)
Shares used to compute basic net loss per share (in shares)	508,851	59,538	449,614	48,451	102,707	7,317
Shares used to compute diluted net loss per share (in shares)	508,851	59,538	449,614	48,451	102,707	7,317

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Condensed Consolidated Statements of Comprehensive Loss
Net loss	$ (1,581)	$ (3,534)	$ (5,369)	$ (9,689)	$ (11,387)	$ (46,214)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	1	1		(6)		4
Other comprehensive income (loss), net of tax	1	1		(6)		4
Comprehensive loss	$ (1,580)	$ (3,533)	$ (5,369)	$ (9,695)	$ (11,387)	$ (46,210)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Preferred Stock Series C convertible preferred stock	Preferred Stock Series D Mirroring Preferred Stock	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Total
Balance at Dec. 31, 2021					$ 622,399	$ (577,973)	$ (92)	$ 44,334
Balance (in shares) at Dec. 31, 2021	95,388			6,149
Changes in Stockholders' (Deficit) Equity
Net loss						(46,214)		(46,214)
Other comprehensive income, net of tax							4	4
Series D Mirroring preferred stock issued (in shares)		2,500
Series D Mirroring preferred stock canceled (in shares)		(2,500)
Stock compensation					2,087			2,087
Cancellation of common stock (in shares)				(346)
Common stock purchased					639			639
Common stock purchased (in shares)				826
Issuance of stock from RSUs (in shares)				369
Issuance of stock for bonuses					318			318
Issuance of stock for bonuses (in shares)				497
Exercise of warrants					2,493			2,493
Exercise of warrants (in shares)				1,460
Balance at Dec. 31, 2022					627,936	(624,187)	(88)	3,661
Balance (in shares) at Dec. 31, 2022	95,388		95,388	8,955
Changes in Stockholders' (Deficit) Equity
Net loss						(9,689)		(9,689)
Other comprehensive income, net of tax							(6)	(6)
Issuance of common stock pursuant to reverse stock split (in shares)				318
Stock compensation					656			656
Common stock purchased					895			895
Common stock purchased (in shares)				25,456
Equity issuance costs					(247)			(247)
Issuance of stock from RSUs (in shares)				41
Exercise of warrants					7,813			7,813
Exercise of warrants (in shares)				24,768
Balance at Sep. 30, 2023					637,053	(633,876)	(94)	3,083
Balance (in shares) at Sep. 30, 2023			95,388	59,538
Balance at Dec. 31, 2022					627,936	(624,187)	(88)	3,661
Balance (in shares) at Dec. 31, 2022	95,388		95,388	8,955
Changes in Stockholders' (Deficit) Equity
Net loss						(11,387)		(11,387)
Issuance of common stock pursuant to reverse stock split (in shares)				318
Stock compensation					766			766
Common stock purchased					10,140			10,140
Common stock purchased (in shares)				55,973
Equity issuance costs					(653)			(653)
Issuance of stock from RSUs (in shares)				44
Exercise of warrants					4,136			4,136
Exercise of warrants (in shares)				339,147
Balance at Dec. 31, 2023					642,325	(635,574)	(88)	6,663
Balance (in shares) at Dec. 31, 2023	95,388		95,388	404,437
Balance at Jun. 30, 2023					637,175	(630,342)	(95)	6,738
Balance (in shares) at Jun. 30, 2023			95,388	59,526
Changes in Stockholders' (Deficit) Equity
Net loss						(3,534)		(3,534)
Other comprehensive income, net of tax							1	1
Stock compensation					216			216
Equity issuance costs					(338)			(338)
Issuance of stock from RSUs (in shares)				12
Balance at Sep. 30, 2023					637,053	(633,876)	(94)	3,083
Balance (in shares) at Sep. 30, 2023			95,388	59,538
Balance at Dec. 31, 2023					642,325	(635,574)	(88)	6,663
Balance (in shares) at Dec. 31, 2023	95,388		95,388	404,437
Changes in Stockholders' (Deficit) Equity
Net loss						(5,369)		(5,369)
Issuance of common stock pursuant to reverse stock split (in shares)				198,014
Stock compensation					169			169
Issuance of stock from RSUs (in shares)				5
Exercise of warrants					24			24
Exercise of warrants (in shares)				102,241
Balance at Sep. 30, 2024					642,518	(640,943)	(88)	1,487
Balance (in shares) at Sep. 30, 2024			95,388	704,697
Balance at Jun. 30, 2024					642,486	(639,362)	(89)	3,035
Balance (in shares) at Jun. 30, 2024			95,388	506,680
Changes in Stockholders' (Deficit) Equity
Net loss						(1,581)		(1,581)
Other comprehensive income, net of tax							1	1
Issuance of common stock pursuant to reverse stock split (in shares)				198,014
Stock compensation					32			32
Issuance of stock from RSUs (in shares)				3
Balance at Sep. 30, 2024					$ 642,518	$ (640,943)	$ (88)	$ 1,487
Balance (in shares) at Sep. 30, 2024			95,388	704,697

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (5,369)	$ (9,689)	$ (11,387)	$ (46,214)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	17	114	121	330
Amortization of intangible assets		33	33	1,823
Impairment of long-lived assets		777	777	18,744
Gain on extinguishment of debt	(429)
Gain on disposal of assets, net		(33)	(33)	529
Stock-based compensation	169	656	766	2,087
Bad debt (recovery) expense	61	450	395	(43)
Provision for inventory excess and obsolescence	140	101	335	579
Deferred income tax		1	28	(423)
Gain on changes in fair value of liability warrants	(46)	(3,850)	(3,878)
Offering cost		298
Other noncash items	2	12	17	(23)
Change in operating assets and liabilities:
Accounts and other receivables	256	(422)	125	678
Inventory	667	307	(465)	(1,187)
Prepaid expenses and other current assets	119	(329)	(172)	1,141
Accounts payable and accrued liabilities	673	(2,764)	(3,457)	448
Warranty liability		(182)	(182)	(371)
Other		17	17
Net cash used in operating activities	(3,740)	(14,503)	(16,960)	(21,902)
Cash flows from investing activities:
Capital expenditures		(43)	(43)	(131)
Proceeds from sale of capital assets		33	33	39
Cash used in investing activities:		(10)	(10)	(92)
Cash flows from financing activities:
Payments of equity issuance costs		338
Exercise of warrants	24		4,136	2,491
Net cash provided by financing activities	24	12,113	17,574	3,130
Effect of currency exchange rate changes on cash and cash equivalents		(6)		4
Net change in cash, cash equivalents and restricted cash	(3,716)	(2,406)	604	(18,860)
Cash, cash equivalents and restricted cash at beginning of period	4,559	3,955	3,955	22,815
Cash, cash equivalents and restricted cash at end of period	843	1,549	4,559	3,955
Supplemental disclosure:
Cash paid for income taxes	$ 12	$ 2	$ 10	5
Noncash investing and financing activities:
Capital expenditures accruals				$ 6

Description of the Business and

Description of the Business and Risks and Uncertainties	12 Months Ended
	Dec. 31, 2023
Description of the Business and Risks and Uncertainties
Description of the Business and Risks and Uncertainties	(1) Description of the Business and Risks and Uncertainties Description of Business We were incorporated under the laws of Delaware on January 2, 2008. On June 15, 2021, we completed a merger with ReShape Lifesciences Inc. Pursuant to the Merger Agreement, a wholly owned subsidiary of Obalon merged with and into ReShape, with ReShape surviving the merger as a wholly owned subsidiary of Obalon. As a result of the merger, Obalon, the parent company, was renamed “ReShape Lifesciences Inc.” and ReShape was named ReShape Weightloss Inc. ReShape Lifesciences’ shares of common stock trade on the Nasdaq under the symbol RSLS. ReShape Medical (formerly ReShape Lifesciences Inc.) was incorporated in the state of Minnesota in December 2002 and reincorporated in the state of Delaware in July 2004. In 2017, the Company changed its name from EnteroMedics Inc. to ReShape Lifesciences Inc. The Company is headquartered in Irvine, California. The Company is a developer of minimally invasive medical devices that advance bariatric surgery to treat obesity and metabolic diseases. The Company’s current portfolio consists of the Lap-Band ® Reverse Stock Split On September 23, 2024, at the commencement of trading, the Company effected a 1-for-58 reverse stock split. Accordingly, all share and per share amounts for the periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect the reverse stock split. No fractional shares were issued in connection with the reverse stock split. Risks and Uncertainties The Company continues to devote significant resources to developing its product technology, commercialization activities and raising capital. These activities are subject to significant risks and uncertainties, including the ability to obtain additional financing, and there can be no assurance that the Company will be successful in obtaining additional financing on favorable terms, or at all. If adequate funds are not available, the Company may have to further reduce its cost structure until financing is obtained and/or delay development, or commercialization of products, or license to third parties the rights to commercialize products, or technologies that the Company would otherwise seek to commercialize. Refer to Note 3 for additional information about the Company’s liquidity, going concern and management’s plans. The medical device industry is characterized by frequent and extensive litigation and administrative proceedings over patent and other intellectual property rights. Whether a product infringes a patent involves complex legal and factual issues, the determination of which is often difficult to predict, and the outcome may be uncertain until the court has entered final judgment and all appeals are exhausted. The Company’s competitors may assert that its products or the use of the Company’s products are covered by U.S. or foreign patents held by them. Refer to Note 14 for additional information about contingencies and litigation matters.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Basis of Presentation
Summary of Significant Accounting Policies	(2) Summary of Significant Accounting Policies Basis of Presentation The Company has prepared the accompanying consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Reverse Stock Splits On December 23, 2022, at the commencement of trading, the Company effected a 1 Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions and accounts have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers highly liquid investments generally with maturities of 90 days or less when purchased to be cash equivalents. Cash equivalents are stated at cost, which approximates market value. The Company’s cash equivalents are primarily in money market funds and certificates of deposit. The Company deposits its cash and cash equivalents in high-quality credit institutions. Restricted Cash Restricted cash represents $100 thousands at both December 31, 2023 and 2022, related to a collateral money market account maintained by the Company as collateral in connection with corporate credit cards with Silicon Valley Bank. The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the consolidated balance sheets to the same total reported in the consolidated statements of cash flows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Cash and cash equivalents ​ $ 4,459 ​ $ 3,855 Restricted cash ​ ​ 100 ​ ​ 100 Total cash, cash equivalents, and restricted cash in the consolidated statement of cash flows ​ $ 4,559 ​ $ 3,955 ​ Accounts Receivable The majority of the Company’s accounts receivable arise from direct product sales and sales of products under consignment arrangements, and have payment terms that generally require payment within 30 Inventory The Company accounts for inventory at the lower of cost or net realizable value, where net realizable value is based on market prices less costs to sell. The Company establishes inventory reserves for obsolescence based upon specific identification of expired or unusable units with a corresponding provision included in cost of revenue. The allowance for excess and slow-moving inventory was $1.0 million at both December 31, 2023 and 2022. Property and Equipment, Net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation of property and equipment is computed using the straight-line method over their estimated useful lives of five three Goodwill and Other Long-Lived Assets Goodwill represents the excess of the cost of an acquired business over the fair value of the identifiable tangible and intangible assets acquired and liabilities assumed in a business combination. Indefinite-lived intangible assets relate to in-process research and development (“IPR&D”) acquired in business combinations. The estimated fair values of IPR&D projects acquired in a business combination which have not reached technological feasibility are capitalized and accounted for as indefinite-lived intangible assets until completion or abandonment of the projects. In accordance with guidance within FASB ASC 350 “Intangibles - Goodwill and Other,” goodwill and identifiable intangible assets with indefinite lives are not subject to amortization but must be evaluated for impairment. Finite-lived intangible assets primarily consist of developed technology and trademarks/tradenames and were being amortized on a straight-line basis over their estimated useful lives. During 2023, the Company fully impaired the finite-lived intangible assets, see Note 6 and Note 7, for further details. We evaluate long-lived assets, including finite-lived intangible assets, for impairment by comparison of the carrying amounts to future net undiscounted cash flows expected to be generated by such assets when events or changes in circumstances indicate the carrying amount of an asset group may not be recoverable. Should an impairment exist, the impairment loss would be measured based on the excess carrying value of the asset over the asset’s fair value or estimates of future discounted cash flows. The Company recorded an impairment to developed technology and IPR&D intangible assets for both the years ended December 31, 2023 and 2022, for further details see Note 6 and Note 7. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance for deferred income tax assets is recorded when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company’s policy is to classify interest and penalties related to income taxes as income tax expense in the consolidated statements of operations. Foreign Currency When the local currency of the Company’s foreign subsidiaries is the functional currency, all assets and liabilities are translated into United States dollars at the rate of exchange in effect at the balance sheet date. Income and expense items are translated at the weighted-average exchange rate prevailing during the period. The effects of foreign currency translation adjustments for these subsidiaries are deferred and reported in stockholders’ equity as a component of Accumulated Other Comprehensive Loss. The effects of foreign currency transactions denominated in a currency other than an entity’s functional currency are included in Gain on foreign currency exchange in the Consolidated Statements of Operations. The Company does not hedge foreign currency translation risk in the net assets and income it reports from these sources. Revenue Recognition The Company recognizes revenue when it satisfies a performance obligation by transferring control of the promised goods or services to its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Product sales consist of a single performance obligation that the Company satisfies at a point in time. The Company recognizes product revenue when the following events have occurred: (a) the Company has transferred physical possession of the products, (b) the Company has a present right to payment, (c) the customer has legal title to the products, and (d) the customer bears significant risks and rewards of ownership of the products. For the Company’s L -B Taxes collected from customers and remitted to governmental authorities are accounted for on a net basis. Accordingly, such amounts are excluded from revenues. Amounts billed to customers related to shipping and handling are included in revenues. Shipping and handling costs related to revenue producing activities are included in cost of sales. Variable Consideration The Company records revenue from customers in an amount that reflects the transaction price it expects to be entitled to after transferring control of the goods. Customers and distributors of the L -B L -B Certain L -B Warranty The Company generally provides warranties against defects in materials and workmanship, and provides replacements at no charge to the customer, as long as the customer has notified the Company within 30 days of delivery and returns such products in accordance with the Company’s instructions. As they are considered assurance-type warranties, the Company does not account for them as separate performance obligations. Warranty reserve requirements are based on a specific assessment of the products sold with warranties where a customer asserts a claim for warranty or a product defect. For the vBloc product line, the Company has a 5-year Cost of Goods Sold The Company expenses to cost of goods sold, direct and indirect inventory costs as sold. Additionally, the Company expenses to costs of goods sold, various indirect costs such as warehousing finished goods, shipping costs of sales to customers, non-production salaries and consulting costs relating to inventory, and portions of salaries that are not allocatable to operating expenses. Advertising Cost Advertising costs are expensed as incurred and totaled $2.2 million and $6.8 million for the years ended December 31, 2023 and 2022, respectively. Stock-Based Compensation The Company applies ASC 718 Compensation — Stock Compensation and accordingly records compensation expense for stock options over the vesting or service period using the fair value on the date of grant, as calculated by the Company using the Black-Scholes model. The Company’s stock-based compensation plans are more fully described in Note 12. Net Loss Per Share Basic net loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period, including the pre-funded warrants, see Note 10, that were reclassified from warrant liability to equity as a result of the reverse stock split. Diluted net loss per share is based on the weighted-average common shares outstanding during the period plus dilutive potential common shares calculated using the treasury stock method. Such potentially dilutive shares are excluded when the effect would be to reduce a net loss per share. For purposes of basic and diluted per share computations, loss from continuing operations and net loss are reduced by the down round adjustments for convertible preferred stock and warrants. The following table sets forth the potential shares of common stock that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2023 2022 Stock options 216 370 Unvested restricted stock units ​ 25 ​ 79 Convertible preferred stock ​ 10 ​ 10 Warrants 268,937 3,336 ​ Concentration of Credit Risk, Interest Rate Risk and Foreign Currency Exchange Rate Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents, restricted cash and trade accounts receivable. Cash and cash equivalents are primarily deposited in demand and money market accounts. At times, such deposits may be in excess of insured limits. Investments in money market funds are not considered to be bank deposits and are not insured or guaranteed by the federal deposit insurance company or other government agency. These money market funds seek to preserve the value of the investment at $1.00 per share; however, it is possible to lose money investing in these funds. The Company has not experienced any losses on its deposits of cash and cash equivalents. To minimize the risk associated with trade accounts receivable, management maintains relationships with the Company’s customers that allow management to monitor current changes in business operations so the Company can respond as needed. Substantially all of the Company’s revenue is denominated in U.S. dollars. Only a small portion of revenue and expenses are denominated in foreign currencies, principally the Australian dollar and Euro for 2023 and 2022. The Company has not entered into any hedging contracts. Future fluctuations in the value of the U.S. dollar may affect the price competitiveness of the Company’s products outside the U.S. Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (referred to as an “exit price”). Fair value of an asset or liability considers assumptions that market participants would use in pricing the asset or liability, including consideration of non-performance risk. Assets and liabilities are categorized into a three-level fair value hierarchy based on valuation inputs used to determine fair value. Level 1 inputs are quoted prices in active markets for identical assets or liabilities. Level 2 inputs are observable, either directly or indirectly. Level 3 inputs are unobservable due to little or no corroborating market data. The carrying amounts of the Company’s financial instruments, including cash equivalents, accounts receivable, accounts payable and certain accrued and other liabilities approximate fair value due to their short-term maturities. Refer to Note 7 regarding the impairment of developed technology and IPR&D and Note 10 regarding fair value measurements and inputs of warrants. Recent Accounting Pronouncements New accounting standards adopted by the Company in 2023 are discussed below or in the related notes, where appropriate. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which is intended to provide financial statement users with more useful information about expected credit losses on financial assets held by a reporting entity at each reporting date. In May 2019, the FASB issued ASU No. 2019-05, which amended the new standard by providing targeted transition relief. The new guidance replaces the existing incurred loss impairment methodology with a methodology that requires consideration of a broader range of reasonable and supportable forward-looking information to estimate all expected credit losses. In November 2019, the FASB issued 2019-11, which amended the new standard by providing additional clarification. This guidance is effective for the fiscal years and interim periods within those years beginning after December 15, 2022. This guidance became effective on January 1, 2023 and did not have a material impact to the consolidated financial statements. New accounting standards not yet adopted are discussed below. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires entities to provide additional information in the rate reconciliation and additional disaggregated disclosures about income taxes paid. This guidance requires public entities to disclose in their rate reconciliation table additional categories of information about federal, state, and foreign income taxes and to provide more details about the reconciling items in some categories if the items meet a quantitative threshold. The guidance is effective for annual periods beginning after December 15, 2024. The Company does not expect the adoption of this guidance to impact its financial statements, but the guidance will impact its income tax disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments require disclosure of significant segment expenses and other segment items and requires entities to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. The amendment also requires disclosure of the title and position of the chief operating decision maker (“CODM”) and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Retrospective application is required, and early adoption is permitted. The Company is currently evaluating the impact the guidance will have on its consolidated financial statements.

Liquidity and Management's Plan

Liquidity and Management's Plans	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Liquidity and Management's Plans
Liquidity and Management's Plans	(2) Liquidity and Management’s Plans The Company currently does not generate revenue sufficient to offset operating costs and anticipates such shortfalls to continue as the Company has modified its strategy to a metrics-driven approach through a sustainable and scalable business model, via a digital lead generation and re-engagement strategy. As of September 30, 2024, the Company had net working capital of approximately $1.3 million, primarily due to cash and cash equivalents and restricted cash of $0.8 million, and $1.3 million of net accounts receivable. The Company has raised gross proceeds of $0.7 million from the issuance of a senior secured convertible note on October 16, 2024, for further details see Note 11. Based on its available cash resources, the Company will not have sufficient cash on hand to fund its current operations for more than twelve months from the date of this filing. This condition raises substantial doubt about the Company’s ability to continue as a going concern. The Company’s anticipated operations include plans to (i) merge with Vyome Therapeutics, Inc and sell certain assets to Biorad, which will continue the operations, (ii) grow sales and operations of the Company with the Lap-Band product line both domestically and internationally as well as to obtain cost savings synergies, (iii) introduce to the market Lap-Band 2.0 FLEX, (iv) continue development of the Diabetes Bloc-Stim Neuromodulation (“DBSN”) device, and (v) prior to such merger and sale, explore and capitalize on synergistic opportunities to expand our portfolio and offer future minimally invasive treatments and therapies in the obesity continuum of care. The Company believes that it has the flexibility to manage the growth of its expenditures and operations depending on the amount of available cash flows, which could include reducing expenditures for marketing and product development activities. There can be no assurance as to whether the Company will close the planned transactions or whether additional financing will be available on terms acceptable to the Company, if at all. If sufficient funds on acceptable terms are not available when needed, it would have a negative impact on the Company’s financial condition and could force the Company to delay, limit, reduce, or terminate product development or future commercialization efforts or grant rights to develop and market product candidates or testing products that the Company would otherwise plan to develop. Therefore, the plans cannot be deemed probable of being implemented. As a result, the Company’s plans do not alleviate substantial doubt about our ability to continue as a going concern. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the ordinary course of business. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of the uncertainties described above.	(3) Liquidity and Management’s Plans The Company currently does not generate revenue sufficient to offset operating costs and anticipates such shortfalls to continue, primarily due to the introduction of GLP-1 pharmaceuticals, which has taken a significant market share of the medical treatments for obesity. As of December 31, 2023, the Company had net working capital of approximately $6.5 million, primarily due to cash and cash equivalents and restricted cash of $4.6 million. The Company’s principal source of liquidity as of December 31, 2023, consisted of approximately $4.5 million of cash and cash equivalents, and $1.7 million of accounts receivable. The Company completed multiple public offerings during 2023, which the Company raised over $17.6 million in cash and cash equivalents after deducting underwriting expenses, commissions and offering expenses. Based on our available cash resources, we may not have sufficient cash on hand to fund our current operations for more than 12 months from the date of filing the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2023. This condition raises substantial doubt about our ability to continue as a going concern. The Company’s anticipated operations include plans to (i) grow sales and operations of the Company with the Lap-Band product line both domestically and internationally as well as to obtain cost savings synergies, (ii) introduce to the market Lap-Band 2.0 FLEX, (iii) continue development of the Diabetes Bloc-Stim Neuromodulation (“DBSN”) device, (vi) identifying strategic merger and acquisition alternatives, (v) seek opportunities to find strategic partners to leverage our intellectual property portfolio and custom development services to provide third-party sales and licensing opportunities, and (vi) explore and capitalize on synergistic opportunities to expand our portfolio and offer future minimally invasive treatments and therapies in the obesity continuum of care. The Company believes that it has the flexibility to manage the growth of its expenditures and operations depending on the amount of available cash flows, which could include reducing expenditures for marketing, and product development activities. If managements’ plans don’t develop, and the Company doesn’t get additional cash raises, at the current burn rate, management expects to run out of cash during the fourth quarter of 2024. The Company has incurred significant net losses and negative cash flows from operations since inception, and as a result has an accumulated deficit of approximately $635.6 million. The Company also expects to incur a net loss and negative cash flows from operations for 2024. The Company will be required to raise additional capital, however, there can be no assurance as to whether additional financing will be available on terms acceptable to the Company, if at all. If sufficient funds on acceptable terms are not available when needed, it would have a negative impact on the Company’s financial condition and could force the Company to delay, limit, reduce, or terminate product development or future commercialization efforts or grant rights to develop and market product candidates or testing products that the Company would otherwise plan to develop. Therefore, the plans cannot be deemed probable of being implemented. As a result, the Company’s plans do not alleviate substantial doubt about our ability to continue as a going concern. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the ordinary course of business. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of the uncertainties described above. COVID-19 and Supply Chain Disruptions Risk and Uncertainties The impact of the COVID-19 outbreak has subsided substantially in the U.S. but continues to result in reduced activity levels outside of the U.S., such as continued restrictions on travel and business operations and advising or requiring individuals to limit or forego their time outside of their homes or places of business. In response to the global supply chain instability and inflationary cost increases, we continue to take action to minimize, as much as possible, any potential adverse impacts by working closely with our suppliers to closely monitor the availability of raw materials, lead times, and freight carrier availability. We continuously monitor domestic and global economic conditions, potential outbreaks in viruses that may impact the medical field, and introduction of alternative procedures, pharmaceuticals and weight loss trends that may impact our business. With this information, we develop new models and approaches to achieve the best outcomes.

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Supplemental Balance Sheet Information
Supplemental Balance Sheet Information	(3) Supplemental Balance Sheet Information ​ Components of selected captions in the condensed consolidated balance sheets consisted of the following: ​ Inventory: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Raw materials ​ $ 965 ​ $ 1,020 Sub-assemblies ​ ​ 1,163 ​ ​ 1,379 Finished goods ​ 806 ​ 1,342 Total inventory ​ $ 2,934 ​ $ 3,741 ​ Prepaid expenses and other current assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Prepaid insurance ​ $ 95 ​ $ 110 Professional services ​ ​ 29 ​ ​ — Patents ​ ​ 5 ​ ​ 13 Prepaid advertising and marketing ​ ​ 21 ​ ​ 41 Taxes ​ ​ 16 ​ ​ 47 Other current assets ​ ​ 51 ​ ​ 126 Total prepaid expenses and other current assets ​ $ 217 ​ $ 337 ​ Accrued and other liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Payroll and benefits ​ $ 702 ​ $ 701 Accrued legal settlements ​ ​ — ​ ​ 200 Customer deposits ​ ​ 683 ​ ​ 639 Taxes ​ ​ 44 ​ ​ 61 Accrued professional ​ ​ 169 ​ ​ 155 Other liabilities ​ 45 ​ 58 Total accrued and other liabilities ​ $ 1,643 ​ $ 1,814 ​ Accounts payable: ​ During the second quarter of 2024, management requested outside legal counsel to provide guidance with respect to various accounts payables carried on the books from 2020 and prior. Based on the review of the statute of limitations for the various states these vendors were located, legal counsel provided a conclusion regarding whether the laws per the respective states provided that the statute of limitations has expired. The statute of limitations is an affirmative defense in which the defendant introduces evidence, which, if found to be credible, will negate criminal or civil liability, even if it is proven the defendant committed the alleged acts. The party raising the affirmative defense has the burden of proof on establishing that it applies. In a civil action in which a creditor demands payment on a written instrument evidencing a debt, the successful assertion of the statute of limitations defense will bar collection of the debt. In order to assert the statute of limitations as a defense, a defendant must specifically assert the defense is the answer. If a defendant fails to specifically plead the defense, it will be deemed to be waived. Since no action to enforce such liabilities was brought before September 30, 2024, it is our opinion that the liability is time-barred from collection under the respective state laws and should be removed from the Company’s balance sheet. ​ Therefore, the Company made the decision to write-off the payables totaling $429 thousand. As of September 30, 2024, the write-off of $429 thousand resulted in a gain on extinguishment of debt which was reported on the statement of operations for the nine months ended September 30, 2024.	(4) Supplemental Balance Sheet Information Inventory ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Raw materials ​ $ 1,020 ​ $ 832 Sub-assemblies ​ ​ 1,379 ​ ​ 864 Finished goods ​ 1,342 ​ 1,915 Total inventory ​ $ 3,741 ​ $ 3,611 ​ Prepaid expenses and other current assets: ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Prepaid insurance ​ $ 110 ​ $ 78 Patents ​ ​ 13 ​ ​ — Prepaid advertising and marketing ​ ​ 41 ​ ​ 3 Taxes ​ ​ 47 ​ ​ — Other current assets ​ ​ 126 ​ ​ 84 Total prepaid expenses and other current assets ​ $ 337 ​ $ 165 ​ Accrued and other liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Payroll and benefits ​ $ 701 ​ $ 1,829 Accrued legal settlements ​ ​ 200 ​ ​ 1,775 Customer deposits ​ ​ 639 ​ ​ 510 Taxes ​ ​ 61 ​ ​ 119 Accrued professional ​ ​ 155 ​ ​ 316 Other liabilities ​ 58 ​ 491 Total accrued and other liabilities ​ $ 1,814 ​ $ 5,040 ​

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2023
Property and Equipment
Property and Equipment	(5) Property and Equipment Property and equipment consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2023 2022 Machinery and equipment ​ $ 61 ​ $ 582 Furniture and equipment ​ ​ 5 ​ ​ 27 Computer hardware and software ​ 78 ​ 136 Tooling and molds ​ ​ 6 ​ ​ 199 Leasehold improvements ​ ​ — ​ ​ 19 Construction in progress ​ — ​ 66 ​ ​ 150 ​ 1,029 Less accumulated depreciation and amortization ​ (90) ​ (331) Property and equipment, net ​ $ 60 ​ $ 698 ​ Depreciation expense for the years ended December 31, 2023 and 2022, was approximately $121 thousand and $330 thousand, respectively. During the year ended December 31, 2023 the Company determined the carrying value of the property plant and equipment had been impaired due to the current financial condition of the Company and recognized a non-cash impairment charge

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2023
Intangible Assets
Intangible Assets	(6) Intangible Assets During the year ended December 31, 2023 the Company determined the carrying value of the developed technology and trademarks/tradenames had been impaired due to the financial condition of the Company and recognized a non-cash impairment The consolidated intangible assets at December 31, 2022 consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 ​ Weighted Average Useful Life (years) Gross Carrying Amount Accumulated Amortization Net Book Value Finite-lived intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Developed technology ​ 10.0 ​ $ 5,989 ​ $ (5,805) ​ $ 184 Trademarks/Tradenames ​ 10.0 ​ ​ 462 ​ ​ (386) ​ ​ 76 Total ​ ​ ​ $ 6,451 ​ $ (6,191) ​ $ 260 ​ The gross amount and accumulated impairment loss of indefinite-lived intangible assets are as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2023 ​ 2022 Indefinite-lived intangible assets ​ ​ ​ ​ ​ ​ Gross amount ​ $ — ​ $ 20,721 Accumulated impairment loss ​ ​ — ​ ​ (20,721) Total Indefinite-lived intangible assets ​ $ — ​ $ — ​ Amortization expense for the years ended December 31, 2023 and 2022, was approximately $33 thousand and $1.8 million, respectively. The Company had impaired all of its remaining intangible assets during 2023, therefore there is no future projection of amortization expense at December 31, 2023.

Impairment of Intangible Assets

Impairment of Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2023
Impairment of Intangible Assets and Goodwill
Impairment of Intangible Assets and Goodwill	(7) Impairment of Intangible Assets and Goodwill During the year ended December 31, 2023, the Company determined a triggering event occurred due to the decline in the Company’s market capitalization, and as such, the Company performed an impairment analysis of the long-lived assets. It was determined that the carrying value of the developed technology and trademarks/tradenames had been fully impaired and recognized a non-cash impairment charge of $0.2 million on the consolidated statement of operations for the year ended December 31, 2023 and a consolidated balance sheet value as of December 31, 2023, of zero. As of December 31, 2022, the Company determined a triggering event occurred due to the decline in the Company’s market capitalization, and as such, the Company performed an impairment analysis of the long-lived assets. It was determined the developed technology related to the Obalon Balloon was fully impaired, as the Company has not been able to start up production or find a partner to manufacture the Obalon Balloon system. Based on this the Company has no current projections for revenues related to the Obalon Balloon and has fully impaired the asset of approximately $2.4 million. Additionally, due to the continuance of COVID-19, the Company has revised the near-term projected revenues related to the Lap-Band asset group and has recognized an impairment charge to both the developed technology and tradenames of approximately $8.4 million and $0.5 million, respectively. The fair value of the Lap-Band developed technology was estimated using an income approach using Level 3 assumptions which included discounting projected future net cash flows to their present value, with a discount rate of 17.9%. The Company also determined a triggering event occurred, as the Company elected to stop the clinical trials for the ReShape Vest and was closing out the previous trial that occurred, as significant additional clinical work and cost would be required to achieve regulatory approval. Additionally, the Company currently does not plan to pursue the development of the ReShape Vest. As such, the Company determined the carrying value of the IPR&D asset and related trademarks were impaired and recognized non-cash impairment charge of approximately $6.9 million and $0.5 million, respectively, on the consolidated balance sheet as of December 31, 2022, which reduced the value of these assets to zero.

Leases

Leases	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases
Leases	(4) Leases The Company had a noncancelable operating lease for office and warehouse space in San Clemente, which expired June 30, 2023. On March 13, 2023, the Company entered into a lease for approximately 5,038 square feet of office and warehouse space at 18 Technology Drive, Suite 110, Irvine, California 92618 and relocated its principal executive offices from our former San Clemente, California location to the Irvine, California location. The Irvine lease has a term of 36 months , commencing on May 1, 2023. The Company does not have any short-term leases or financing lease arrangements. Lease and non-lease components are accounted for separately. Operating lease costs were $0.1 million and $ 16 thousand for the three months ended September 30, 2024 and 2023, respectively, and $0.1 million and $0.3 million for the nine months ended September 30, 2024 and 2023, respectively. Variable lease costs were not material. Supplemental information related to operating leases is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, Balance Sheet information ​ 2024 ​ 2023 Operating lease ROU assets ​ $ 177 ​ $ 250 ​ ​ ​ ​ ​ ​ ​ Operating lease liabilities, current portion ​ $ 114 ​ $ 111 Operating lease liabilities, long-term portion ​ ​ 77 ​ ​ 151 Total operating lease liabilities ​ $ 191 ​ $ 262 ​ ​ ​ ​ ​ ​ ​ Cash flow information for the nine months ended September 30, ​ 2024 ​ 2023 Cash paid for amounts included in the measurement of operating leases liabilities ​ $ 83 ​ $ 174 ​ Maturities of operating lease liabilities were as follows as of September 30, 2024: ​ ​ ​ ​ ​ ​ 2024 (balance of year) ​ $ 28 ​ 2025 ​ ​ 115 ​ 2026 ​ ​ 59 ​ Total lease payments ​ ​ 202 ​ Less: imputed interest ​ ​ 11 ​ Total lease liabilities ​ $ 191 ​ ​ ​ ​ ​ ​ Weighted-average remaining lease term at end of period (in years) ​ ​ 1.9 ​ Weighted-average discount rate at end of period ​ ​ 6.9 % ​	(8) Leases The Company had a noncancelable operating lease for office and warehouse space in San Clemente, which expired June 30, 2023. The Company also had an operating lease and warehouse space in Carlsbad, California, which expired June 30, 2022. On March 13, 2023, the Company entered into a lease for approximately 5,038 square feet of office and warehouse space at 18 Technology Drive, Suite 110, Irvine, California 92618 and relocated our principal executive offices from our former San Clemente, California location to the Irvine, California location. The Irvine, California lease has a term of 36 months commencing on May 1, 2023. The Company does not have any short-term leases or financing lease arrangements and the effects of any lease modifications have not been material. Lease and non-lease components are accounted for separately. The Company determines the lease term as the noncancelable period of the lease, and may include options to extend or terminated the lease when reasonably certain that the Company will exercise that option. Leases with a term of 12 months or less are not recognized on the balance sheet. The Company uses its incremental borrowing rate based on the information available at lease commencement in determining the present value of unpaid lease payments. Right-of-use assets also include any lease payments made at or before lease commencement and any initial direct costs incurred, and exclude any lease incentives received. Operating lease costs for the years ended December 31, 2023 and 2022, were $0.3 million and $0.7 million, respectively. Variable lease costs were not material. Supplemental information related to operating leases is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, Balance Sheet information 2023 2022 Operating lease ROU assets ​ $ 250 ​ $ 171 ​ ​ ​ ​ ​ ​ ​ Operating lease liabilities, current portion ​ $ 111 ​ $ 171 Operating lease liabilities, long-term portion ​ ​ 151 ​ ​ — Total operating lease liabilities ​ $ 262 ​ $ 171 ​ ​ ​ ​ ​ ​ ​ ​ Cash flow information for the twelve months ended December 31, 2023 2022 Cash paid for amounts included in the measurement of operating leases liabilities ​ $ 228 ​ $ 560 ​ Maturities of operating lease liabilities at December 31, 2023 were as follows: ​ ​ ​ ​ ​ ​ 2024 ​ ​ 111 ​ 2025 ​ ​ 115 ​ 2026 ​ ​ 59 ​ Total lease payments ​ ​ 285 ​ Less: imputed interest ​ ​ 23 ​ Total lease liabilities ​ $ 262 ​ ​ ​ ​ ​ ​ Weighted-average remaining lease term at end of period (in years) ​ ​ 2.4 ​ Weighted-average discount rate at end of period ​ ​ 6.9 % ​

Equity

Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity
Equity	(5) Equity ​ Common Stock Issued Related to Restricted Stock Units ​ During the three months ended September 30, 2024 and 2023, the Company issued 3 shares of common stock and 12 shares of common stock, respectively, subject to vesting of the restricted stock units. During the nine months ended September 30, 2024 and 2023, the Company issued 5 shares of common stock and 41 shares of common stock, respectively, subject to vesting of restricted stock units. For further details see Note 9. ​ May 2024 Exercise of Warrants for Common Stock ​ On May 30, 2024, an accredited investor exercised outstanding warrants, of which 1,811 shares of common stock were issued in accordance with the terms of the warrant agreement. The Company received approximately $24 thousand of cash. ​ June 2024 Exercise of Warrants for Common Stock ​ On June 4, 2024, the Company issued 100,430 shares of common stock in exchange for 185,604 common stock purchase warrants. These warrants were exercised using the cashless mechanism within the warrant agreement. ​ February 2023 Public Offering of Common Stock and Warrants ​ On February 8, 2023, the Company closed a public offering of 21,983 units, with each consisting of one share of its common stock, or one pre-funded warrant to purchase one share of its common stock, and one warrant to purchase one and one -half shares of its common stock. Each unit was sold at the public offering price of $464.00 . The warrants in the units are immediately exercisable at a price of $464.00 per share and expire five years from the date of issuance. Alternatively, each warrant can be exercised pursuant to the “alternative cashless exercise” provision, to which the holders would receive an aggregate number of shares of common stock equal the product of (x) the aggregate number of shares of common stock that would be issuable upon a cash exercise and (y) 0.50 . For purposes of clarity, one common warrant to purchase one and one -half shares would be exercisable for 0.75 shares under this alternative cashless exercise provision. The shares of common stock (or pre-funded warrants in lieu thereof) and accompanying warrants were only purchasable together in this offering but were issued separately and immediately separable upon issuance. As of September 30, 2024 warrants to purchase 28,869 shares of common stock have been exercised under the alternative cashless exercise for a total of 14,402 shares of common stock. ​ Net proceeds, after deducting underwriting discounts and commissions and estimated offering expenses, were approximately $10.2 million. The Company has been using the net proceeds of this offering to continue implementation of its growth strategies, for working capital and general corporate purposes. ​ The Company also granted the underwriters an option to purchase an additional 3,298 shares of common stock and/or additional warrants to purchase up to 4,947 shares of common stock, to cover over-allotments, of which Maxim Group LLC exercised its option to purchase additional warrants to purchase 4,947 shares of common stock. ​	(9) Equity The Company may issue preferred stock, common stock, or both, in connection with underwritten public offerings, registered direct offerings, private placements or business acquisitions. Such issuances of equity typically include the issuance or sale of warrants to purchase common stock. Certain issuances of convertible preferred stock and warrants may contain anti-dilutive features apart from customary adjustments for splits and reverse splits of common stock (collectively, “down round features”). When a series of convertible preferred stock contains this non-standard down round feature, the Company is required to adjust the conversion price in the event of future stock sales at a lower unit price. When warrants issued in connection with an equity transaction contain, or are amended to contain, this non-standard down round feature, the Company is required to adjust the exercise price upon the issuance of any shares of common stock or securities convertible into shares of common stock below the then-existing exercise price and evaluate and account for the value attributable to the reduced warrant exercise price. In the event down round adjustments are triggered, the values attributable to the adjustment to the convertible preferred stock conversion price and warrant exercise price are recorded as an increase to additional paid-in capital and increase to accumulated deficit. All series of the Company’s convertible preferred stock are classified in stockholders’ equity, including those with the down round feature, when applicable to the equity transaction. Warrants to purchase common stock are classified in stockholders’ equity, including those issued with the down round feature, as they are both indexed to the Company’s own stock and meet the scope exception in ASC 815 “Derivatives and Hedging.” The Company had the following equity transactions during the years ended December 31, 2023 and 2022: November 2023 Exercise of Warrants for Common Stock On November 21, 2023, the Company entered into a warrant exercise agreement with an existing accredited investor to exercise certain outstanding warrants to purchase up to an aggregate of 92,802 shares of the Company’s common stock (the “Existing Warrants”). In consideration for the immediate exercise of the Existing Warrants for cash, the exercising holders received new unregistered warrants to purchase up to an aggregate of 185,604 shares (equal to 200% of the shares of common stock issued in connection with the Exercise) of the Company’s common stock (the “New Warrants”) in a private placement. In connection with the Exercise, the Company also agreed to reduce the exercise price of the Existing Warrants from $14.52 to $13.34 and to reduce the exercise price of the remaining unexercised warrants from either $19.14 or $14.52 to $13.34 per share, which is equal to the most recent closing price of the Company’s common stock on The Nasdaq Capital Market prior to the execution of the warrant exercise agreement. The New Warrants will become exercisable six months after issuance at an exercise price of $13.34 per share and have a term of exercise equal to five The gross proceeds to the Company from the Exercise was approximately $1.2 million, prior to deducting warrant inducement agent fees and estimated offering expenses. The Company intends to use the remainder of the net proceeds for commercial growth, working capital and general corporate purposes. Maxim Group LLC (“Maxim”) acted as the exclusive warrant inducement agent and financial advisor to the Company for the Exercise. The Company agreed to pay Maxim an aggregate cash fee equal to 6.5% of the gross proceeds received by the Company from the Exercise. October 2023 Securities Offering On October 3, 2023, the Company completed a Securities Purchase Agreement with certain investors pursuant to which the Company agreed to issue and sell to the investors (i) 30,518 shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”), (ii) warrants to purchase up to 235,345 shares of Common Stock at an initial exercise price of $19.14 per share (the “Common Warrants”) and (iii) pre-funded warrants to purchase 126,380 shares of Common Stock at an exercise price of $0.001 per share. The securities were sold as part of units at a price of $19.14 per unit or, with respect to the units including pre-funded warrants, $19.08 per unit. In connection with the offering, the Company also agreed that certain existing warrants to purchase up to an aggregate of 16,644 shares of Common Stock at an exercise price of $178.06 per share and warrants to purchase up to an aggregate of 6,595 shares of Common Stock at an exercise price of $464.00 per share that were previously issued to one of the investors, were amended effective upon the closing of the Offering so that the amended warrants have an exercise price of $19.14 per share. The net proceeds from the offering were approximately $2.8 million, after deducting the placement agent fees and before deducting offering expenses. April 2023 Securities Offering On April 20, 2023, the Company entered into a Securities Purchase Agreement with a certain institutional investor, pursuant to which the Company agreed to issue and sell to the Investor in a registered direct offering (i) 5,025 shares of the Company’s common stock, par value $0.001 per share, and (ii) pre-funded warrants to purchase an aggregate of 8,782 shares of Common Stock. Each share of common stock was sold at a price of $178.06 per share and each Pre-funded Warrant was sold at an offering price of $178.00 per share underlying such Pre-funded Warrants, for aggregate gross proceeds of approximately $2.5 million before deducting the placement agent’s fees and the offering expenses. The Company has been using the net proceeds of this offering to continue implementation of its growth strategies, for working capital and general corporate purposes. In addition, under the Purchase Agreement, the Company also agreed to issue and sell to the Investor in a concurrent private placement warrants to purchase an aggregate of 13,806 shares of common stock. In connection with the Offering, the Company also agreed that certain existing warrants to purchase up to an aggregate of 2,839 shares of Common Stock that were issued to the Investor, at an exercise price of $870.00 per share, were amended effective upon the closing of the Offering so that the amended warrants have an exercise price of $178.06. The Company’s exclusive placement agent in connection with the Offering, Maxim Group LLC, received a cash fee equal to 7.0% of the gross proceeds received by the Company from the sale of the securities in Offering, as well as reimbursement for certain expenses, and warrants to purchase up to 691 shares of Common Stock, which is equal to 5.0% of the aggregate amount of shares of Common Stock issued in the Offering, at an exercise price of $196.04 per share. February Public Offering of Common Stock and Warrants On February 8, 2023, the Company closed a public offering of 21,983 units, with each consisting of one share of its common stock, or one pre-funded warrant to purchase one share of its common stock, and one warrant to purchase one and one one and one Gross proceeds, before deducting underwriting discounts and commissions and estimated offering expenses, are approximately $10.2 million. The Company has been using the net proceeds of this offering to continue implementation of its growth strategies, for working capital and general corporate purposes. The Company also granted the underwriters an option to purchase an additional 3,298 shares of common stock and/or additional warrants to purchase up to 4,947 shares of common stock, to cover over-allotments, of which Maxim Group LLC exercised its option to purchase additional warrants to purchase 4,947 shares of common stock. November 2022 Sale of Common Stock On November 8, 2022, the Company entered into a securities purchase agreement with an existing accredited investor, to issue and sell 826 shares of common stock, 2,500 shares of Series D Mirroring Preferred stock for $0.001 per share, which automatically terminated subsequent to the shareholder meeting on December 14, 2022, and prefunded warrants to purchase an aggregate of 170 shares of common stock. Each share of common stock was sold at a price of $754.00 per share, and each pre-funded warrant was sold at an offering price of $751.00 per share underlying such pre-funded warrants, for aggregate gross proceeds of $750,000 before deducting the placement agent’s fees and offering expenses. Under the purchase agreement, the Company also agreed to issue and sell to the investor in a concurrent private placement warrants to purchase an aggregate of 995 shares of common stock. The Company intends to use the remainder of the net proceeds for commercial growth, working capital and general corporate purposes. In connection with the offering, the Company also entered into a warrant amendment agreement with the investor. Under the warrant amendment agreement, the Company agreed to amend certain existing warrants to purchase up to 1,845 shares of common stock that were previously issued to the investor, with an exercise price of $1,933.14 per share and expiration dates of June 2026 and December 2029, in consideration of their purchase of securities in the offering as follows: (i) lower the exercise price of the existing warrants to $870 per share, (ii) provide the existing warrants as amended, will not be exercisable until six months following the closing date of the offering, and (iii) extend the expiration date of the existing warrants with an expiration date of June 2026 by five June 2022 Exercises of Warrants for Common Stock On June 16, 2022, the Company entered into a warrant exercise agreement with an existing accredited investor to exercise certain outstanding warrants to purchase up to an aggregate of 1,290 shares of common stock. In consideration for the immediate exercise of the existing warrants for cash, the exercising holders received new unregistered warrants to purchase up to an aggregate of 1,290 shares (equal to 100% of the shares of common shares exercised) of the Company’s common stock (the “New Warrants”) in a private placement pursuant to Section (4)(2) of the Securities Act. In connection with the exercise, the Company also agreed to reduce the exercise price of the existing warrants and 555 remaining unexercised warrants from $17,400.00 to $1,933.14 per share, which is equal to the most recent closing price of the Company’s common stock on the Nasdaq prior to the execution of the warrant exercise agreement. For further details see Note 10 below. The gross proceeds to the Company from the exercise was approximately $2.5 million, prior to deducting warrant inducement agent fees and estimated offering expenses. The Company intends to use the remainder of the net proceeds for commercial growth, working capital and general corporate purposes. Common Stock Issued Related to Stock Awards and Options Restricted Stock Units The Company issued restricted stock units (“RSUs”) to certain members of the management and Board of Directors. During the year ended December 31, 2023, the Company issued 44 shares of common stock subject to the vesting of the awards. During the year ended December 31, 2022, the Company issued 866 shares of common stock subject to the vesting of the awards, of which 496 shares of common stock were related to bonus in-leu of cash. For further details see Note 12. Exercise of Stock Options There were no exercises of stock options during the years ended December 31, 2023 and 2022. Series C Convertible Preferred Stock The Series C convertible stock has a liquidation preference of $274.88 per share. Holders of the Series C convertible preferred stock have the right to convert their shares into shares of common stock instead of receiving the liquidation preference. The Series C convertible preferred stock is entitled to dividends on an as-if-converted-to-common stock basis if such dividends are paid on shares of common stock. In general, the holders of the Series C convertible preferred stock do not have voting rights, except in connection with director elections.

Warrants

Warrants	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Warrants
Warrants	(6) Warrants ​ The Company’s grants of warrants to purchase common stock are primarily in connection with equity financing. See Note 5 for additional information about equity financings and the related issuance of warrants. Warrant activity for the nine months ended September 30, 2024 is as follows: ​ ​ ​ ​ ​ Shares Balance December 31, 2023 ​ 268,937 Issued ​ — Exercised ​ (187,415) Cancelled ​ (90) Balance September 30, 2024 ​ 81,432 ​ On February 8, 2023, the Company completed a public offering in which three classes of warrants were issued. There were 37,921 common stock purchase warrants issued with an alternative cashless exercise provision. The alternative cashless exercise allows the holder to exercise one warrant share for 0.5 shares of common stock or exercise via the cash exercise price of $464.00 per share of common stock per warrant. The Company classifies these warrants as a liability, and the Company utilized a bifurcated Black-Scholes option pricing model to consider the cash exercise option and cashless exercise option. The bifurcated Black-Scholes option pricing model used an exercise price where the two exercise methods would be indifferent with market inputs of the stock price on the issuance, risk free interest rate, expected share price volatility and dividend yield. The Company calculates the fair value of the warrants at each reporting period and when a warrant is exercised, with the changes in fair value recognized in the statement of operations. ​ Below is a summary of the initial inputs used in the bifurcated Black-Scholes option pricing model. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Exercise Cashless Exercise Stock Price ​ $ 5.905 ​ $ 5.905 ​ Exercise Price ​ $ 16.00 ​ $ 0.00 ​ Term (years) ​ ​ 5.00 ​ ​ 5.00 ​ Volatility ​ ​ 96.50 % ​ 96.50 % Risk Free Rate ​ ​ 3.784 % ​ 3.784 % Dividend Yield ​ ​ 0 % ​ 0 % ​ The following table presents the changes in the fair value of warrant liabilities: ​ ​ ​ ​ ​ ​ ​ Common Stock ​ ​ Purchase Warrants Fair value as of December 31, 2023 ​ $ 72 Gain on changes in fair value of liability warrants ​ ​ (46) Fair value as of September 30, 2024 ​ $ 26 ​ In addition, one of the investors purchased 1,552 pre-funded warrants at a price of $463.94 per warrant. These warrants have an exercise price of $0.01 per share and do not expire. The pre-funded warrants were valued at $0.5 million using the fair value approach at the time of issuance. The fair value of the pre-funded warrants was determined using a Black Scholes option pricing model using a risk-free rate of 3.784% , an expected term of 5.0 years, expected dividends of zero and expected volatility of 96.5% . ​ As part of the terms of the offering, the Company issued 1,265 representative’s warrants with an exercise price of $510.40 per share and expiration date on February 3, 2028. The representative’s warrants were valued at $0.3 million using the fair value approach at the time of issuance. The fair value of the representative’s warrants was determined using a Black Scholes option pricing model using a risk-free rate of 3.786% , an expected term of 4.99 years, expected dividends of zero and expected volatility of 96.5% .	(10) Warrants The Company’s grants of warrants to purchase common stock are primarily in connection with equity and debt financings. See Note 9 for additional information about equity financings and the related issuance of warrants. Warrant activity was as follows: ​ ​ Shares ​ Balance December 31, 2021 2,398 ​ Issued 2,504 (1) Exercised (1,459) (2) Cancelled (107) ​ Balance December 31, 2022 ​ 3,336 ​ Issued ​ 619,185 (3) Exercised ​ (353,581) (4) Cancelled ​ (3) ​ Balance December 31, 2023 ​ 268,937 ​ (1) Warrants issued in 2022 includes: 1,289 reload warrants, 995 common stock purchase warrants, 50 representative’s warrants, and 170 pre-funded warrants. (2) Warrants exercised in 2022 includes: 1,289 reload warrants at an exercise price of $1,933.14 per share, and 170 pre-funded warrants at an exercise price of $2.90 per share. (3) Warrants issued in 2023 includes: 472,672 common stock purchase warrants, of which 37,921 are classifies as liability warrants, 136,713 pre-funded warrants, and 9,800 representative’s warrants. (4) Warrants exercised in 2023 includes: 188,000 common stock purchase warrants at an exercise price range of $19.14 per share and $13.34 per share, 28,869 common stock purchase warrants (liability warrants) exercised with the alternative cash less option, 136,712 pre-funded warrants at an exercise price range of $0.06 and $0.01 per share. Warrant Assumptions – 2023 Warrants Issued The following table provides the assumptions used to calculate the fair value of the new warrants issued during 2023, using a Black-Scholes model: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Pre-funded warrants - February 2023 ​ 1,552 ​ $ 0.01 ​ 96.5 % 5.0 ​ 3.78 % Representative’s warrants - February 2023 ​ 1,265 ​ $ 510.40 ​ 96.5 % 5.0 ​ 3.79 % Common stock warrants - April 2023 ​ 13,806 ​ $ 178.06 ​ 88.4 % 5.5 ​ 3.56 % Pre-funded warrants - April 2023 ​ 8,782 ​ $ 0.01 ​ 88.4 % 5.5 ​ 3.56 % Representative’s warrants - April 2023 ​ 691 ​ $ 196.04 ​ 96.3 % 5.0 ​ 3.57 % Common stock warrants - October 2023 ​ 235,345 ​ $ 19.14 ​ 89.1 % 5.0 ​ 4.74 % Pre-funded warrants - October 2023 ​ 126,380 ​ $ 0.06 ​ 89.1 % 5.0 ​ 4.74 % Representative’s warrants - October 2023 ​ 7,845 ​ $ 21.05 ​ 89.2 % 5.0 ​ 4.74 % ​ The following table provides the assumptions used to calculate the fair value of the new warrants issued during 2023, using a Monte Carlo model: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Common stock warrants - November 2023 ​ 185,604 ​ $ 13.34 ​ 86.9 % ​ 5.5 ​ 4.40 % ​ The following table provides the assumptions used in the bifurcated Black-Scholes option pricing model for the common stock purchase warrants classified as a liability: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Exercise ​ Cashless Exercise Stock Price ​ $ 342.49 ​ $ 342.49 ​ Exercise Price ​ $ 928.00 ​ $ 0.00 ​ Term (years) ​ ​ 5.00 ​ ​ 5.00 ​ Volatility ​ ​ 96.50 % ​ 96.50 % Risk Free Rate ​ ​ 3.784 % ​ 3.784 % Dividend Yield ​ ​ 0 % ​ 0 % ​ The following table presents the changes in the fair value of the liability warrants: ​ ​ ​ ​ ​ ​ ​ Common Stock ​ ​ Purchase Warrants Fair value as of February 8, 2023 (issuance date) ​ $ 10,363 Fair value of liability warrants in excess of proceeds, at issuance ​ ​ (164) Exercises of liability warrants ​ ​ (6,249) Gain on changes in fair value of liability warrants ​ ​ (3,878) Fair value as of December 31, 2023 ​ $ 72 ​ Warrant Assumptions – 2022 Warrants Issued The following table provides the assumptions used to calculate the fair value of the Series G warrants issued during 2022, using a Black-Scholes model: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Reload warrants - June 2022 ​ 1,290 ​ $ 1,933.14 ​ 64.8 % ​ 7.5 ​ 3.32 % Reload warrants - November 2022 ​ 995 ​ $ 870.00 ​ 84.3 % ​ 5.5 ​ 4.21 % Representative’s warrants ​ 50 ​ $ 870.00 ​ 84.3 % ​ 5.0 ​ 4.23 % Pre-funded warrants ​ 170 ​ $ 2.90 ​ 84.3 % ​ 5.5 ​ 4.21 % ​

Revenue Disaggregation and Oper

Revenue Disaggregation and Operating Segments	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Revenue Disaggregation and Operating Segments
Revenue Disaggregation and Operating Segments	(7) Revenue Disaggregation and Operating Segments ​ The Company conducts operations worldwide and has sales in the following regions: United States, Australia, Europe and Rest of World. For the three and nine months ended September 30, 2024 and 2023, the Company primarily sold the Lap-Band system and accessories. The following table presents the Company’s revenue disaggregated by geography: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Nine Months Ended ​ ​ September 30, ​ September 30, ​ 2024 2023 2024 2023 United States ​ $ 2,009 ​ $ 1,732 ​ $ 5,290 ​ $ 5,473 Australia ​ ​ 111 ​ ​ 139 ​ ​ 316 ​ ​ 419 Europe ​ ​ 168 ​ ​ 258 ​ ​ 564 ​ ​ 756 Rest of World ​ ​ 4 ​ ​ 26 ​ ​ 31 ​ ​ 48 Total revenue ​ $ 2,292 ​ $ 2,155 ​ $ 6,201 ​ $ 6,696 ​ Operating Segments ​ The Company conducts operations worldwide and is managed in the following geographical regions: United States, Australia, Europe and the Rest of World (primarily in the Middle East). All regions sell the Lap-Band system, which consisted of nearly all our revenue and gross profit for the three and nine months ended September 30, 2024 and 2023. There was no revenue or gross profit recorded for the DBSN device for the three and nine months ended September 30, 2024 and 2023, as this product is still in the development stage. Additionally, there was no revenue recorded for the Obalon Balloon system during the three months and nine months ended September 30, 2024 and 2023.	(11) Revenue Disaggregation and Operating Segments The following table presents the Company’s revenue disaggregated by geography: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ December 31, ​ 2023 2022 United States ​ $ 7,134 ​ $ 9,230 Australia ​ ​ 526 ​ ​ 688 Europe ​ ​ 956 ​ ​ 1,252 Rest of world ​ ​ 62 ​ ​ 70 Total revenue ​ $ 8,678 ​ $ 11,240 ​ Operating Segments The Company conducts operations worldwide and is managed in the following geographical regions: United States, Australia, Europe and Rest of World (primarily in the Middle East). All regions sell the Lap-Band product line, which consisted of nearly all our revenue and gross profit for the years ended December 31, 2023 and 2022. During the second half of 2020 the Company launched ReShapeCare, which had minimal revenue for the years ended December 31, 2023 and 2022. During the fourth quarter of 2023, the Company placed the continued development of ReShapeCare on hold indefinitely. There was no revenue or gross profit recorded for the DBSN device in 2023 or 2022 because this product is still in the development stage. During June 2021, the Company merged with Obalon, which had no revenues for the years ended December 31, 2023 and 2022. The Company has one operating segment based on the financial information provided to the Chief Operating Decision Maker (the Chief Executive Officer, or “CODM”). The Company’s CODM evaluates segment performance based on revenue and gross profit at the consolidated level. The CODM does review revenue based on domestic and international. As such, the Company believes reporting revenue based on territory is useful to the user of the financial statements.

Stock-based Compensation

Stock-based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Stock-based Compensation
Stock-based Compensation	(9) Stock-based Compensation ​ Stock-based compensation expense related to stock options and RSUs issued under the ReShape Lifesciences Inc. 2022 Stock Incentive Plan (the “Plan”) for the three months and nine months ended September 30, 2024 and 2023 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Nine Months Ended ​ ​ September 30, ​ September 30, ​ ​ 2024 ​ 2023 ​ 2024 ​ 2023 Sales and marketing ​ $ 4 ​ $ 30 ​ $ 19 ​ $ 89 General and administrative ​ ​ 13 ​ ​ 128 ​ ​ 83 ​ ​ 384 Research and development ​ ​ 15 ​ ​ 58 ​ ​ 67 ​ ​ 183 Total stock-based compensation expense ​ $ 32 ​ $ 216 ​ $ 169 ​ $ 656 ​ Stock Options ​ A summary of the status of the Company’s stock options as of September 30, 2024, and changes during the nine months ended September 30, 2024, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ Weighted ​ Average ​ Aggregate ​ ​ ​ ​ Average ​ Remaining ​ Intrinsic ​ ​ ​ Exercise Price ​ Contractual ​ Value ​ ​ Shares ​ Per Share ​ Life (years) ​ (in thousands) Outstanding at December 31, 2023 263 ​ $ 21,909.50 ​ ​ ​ $ — Options granted — ​ ​ — ​ ​ ​ ​ ​ Options exercised — ​ ​ — ​ ​ ​ ​ ​ Options cancelled (105) ​ ​ 7,629.90 ​ ​ ​ ​ ​ Outstanding at September 30, 2024 158 ​ $ 31,381.48 ​ 6.10 ​ $ — Exercisable at September 30, 2024 ​ 144 ​ $ 34,101.10 ​ 5.97 ​ $ — Vested and expected to vest at September 30, 2024 ​ 158 ​ $ 31,381.48 ​ 6.10 ​ $ — ​ There was no intrinsic value to outstanding stock options at September 30, 2024. The unrecognized share-based expense at September 30, 2024 was $34 thousand and will be recognized over a weighted average period of 1.05 years. ​ Stock option awards outstanding under the Company’s incentive plans have been granted at exercise prices that are equal to the market value of its common stock on the date of grant. Such options generally vest over a period of four years and expire at ten years after the grant date. The Company recognized compensation expense ratably over the vesting period. The Company uses a Black-Scholes option-pricing model to estimate the fair value of stock options granted, which requires the input of both subjective and objective assumptions as follows: ​ Expected Term – The estimate of expected term is based on the historical exercise behavior of grantees, as well as the contractual life of the options granted. ​ Expected Volatility – The expected volatility factor is based on the volatility of the Company’s common stock for a period equal to the term of the stock options. ​ Risk-free Interest Rate – The risk-free interest rate is determined using the implied yield for a traded zero-coupon U.S. Treasury bond with a term equal to the expected term of the stock options. ​ Expected Dividend Yield – The expected dividend yield is based on the Company’s historical practice of paying dividends on its common stock. ​ Restricted Stock Units ​ A summary of the Company’s unvested RSUs award activity for the nine months ended September 30, 2024, is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Average ​ ​ ​ Grant Date ​ ​ Shares ​ Fair Value Unvested RSUs at December 31, 2023 25 ​ $ 7,505.04 Granted — ​ ​ — Vested (1) (17) ​ $ (9,333.94) Cancelled/Forfeited — ​ ​ — Non-vested RSUs at September 30, 2024 8 ​ $ 3,847.14 (1) At September 30, 2024, there were 2 shares of common stock related to RSU awards that had vested and the shares were not distributed to the participants. The fair value of each RSU is the closing stock price on the Nasdaq of the Company’s common stock on the date of grant. Upon vesting, a portion of the RSU award may be withheld to satisfy the statutory income tax withholding obligation. The remaining RSUs will be settled in shares of the Company’s common stock after the vesting period. The unrecognized compensation cost related to the RSUs at September 30, 2024 was $25 thousand and expected to be recognized over a period of 0.92 years.	(12) Stock-based Compensation The ReShape Lifesciences Inc. 2022 Equity Incentive Plan (the “Plan”) became effective December 14, 2022, and provides for the grant of stock options or other stock-based awards to employees, officers, non-employee directors and outside consultants of the Company. The maximum number of shares of common stock that will be available for issuance under this Plan was originally 105,000 shares; provided however, that the aggregate number of shares that may be issued under all awards under the Plan will automatically increase on an annual basis on the first day of each year beginning in 2024 such that the aggregate number of shares that may be issued under all awards under this Plan equals 15% of the total number of shares of Common Stock, on a converted basis, on the last day of the immediately preceding fiscal year. Under the 2003 Stock Incentive Plan, as amended in 2018 (the “Prior Plan”), as of January 1, 2023, there were 110,798 shares available. The Plan is administered by the committee, which determines the types of awards to be granted, including the number of shares subject to the awards, the exercise price and the vesting schedule. Options granted under the Plan expire no later than ten years from the date of grant. The exercise price of each option may not be less than 100% of the fair market value of the common stock at the date of grant, except if an incentive stock option is granted to a Plan participant possessing more than 10% of the Company’s common stock, as defined by the Plan, the exercise price may not be less than 110% of the fair value of the common stock at the date of grant. Employee stock options generally vest over four years. Stock Options A summary of the status of the Company’s stock options are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ Weighted ​ Average ​ Aggregate ​ ​ ​ ​ Average ​ Remaining ​ Intrinsic ​ ​ ​ Exercise Price ​ Contractual ​ Value ​ ​ Shares ​ Per Share Life (years) (in thousands) Outstanding at December 31, 2021 ​ 306 ​ $ 23,117.06 ​ ​ ​ $ — Options granted ​ 194 ​ ​ 3,422.00 ​ ​ ​ ​ ​ Options exercised ​ — ​ ​ — ​ ​ ​ ​ ​ Options cancelled ​ (130) ​ ​ 8,071.28 ​ ​ ​ ​ ​ Outstanding at December 31, 2022 370 ​ ​ 18,075.70 ​ ​ ​ $ — Options granted — ​ ​ — ​ ​ ​ ​ ​ Options exercised — ​ ​ — ​ ​ ​ ​ ​ Options cancelled (107) ​ ​ 8,661.72 ​ ​ ​ ​ ​ Outstanding at December 31, 2023 263 ​ ​ 21,909.50 ​ 6.4 ​ $ — Exercisable at December 31, 2023 ​ 213 ​ ​ 25,839.58 ​ 6.0 ​ ​ — Vested and expected to vest at December 31, 2023 ​ 274 ​ ​ 21,909.50 ​ 6.4 ​ ​ — ​ As of December 31, 2023, stock options under the Plan that were outstanding exercisable Stock option awards outstanding under the Company’s incentive plans have been granted at exercise prices that are equal to the market value of its common stock on the date of grant. Such options generally vest over a period of four years and expire at ten years after the grant date. The Company recognizes compensation expense ratably over the vesting period. The Company uses a Black-Scholes option-pricing model to estimate the fair value of stock options granted, which requires the input of both subjective and objective assumptions as follows: Expected Term Expected Volatility Risk-free Interest Rate Expected Dividend Yield The Company did not issue any stock options during the year ended December 31, 2023. The Company’s weighted average assumptions used to estimate fair value of stock options granted during the year ended December 31, 2022 were as follows: ​ ​ ​ ​ ​ Risk-free interest rate 2.67 % Expected term (in years) ​ 6.25 ​ Expected dividend yield ​ 0 % Expected volatility ​ 80.40 % ​ Restricted Stock Units A summary of the status of the Company’s unvested RSUs are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Average ​ ​ ​ Grant Date ​ ​ Shares ​ Fair Value Unvested RSUs at December 31, 2021 ​ 591 ​ $ 12,644.00 Granted ​ 566 ​ ​ 981.36 Vested (1) ​ (865) ​ ​ (5,651.52) Cancelled/Forfeited ​ (213) ​ ​ (11,013.04) Unvested RSUs at December 31, 2022 79 ​ ​ 10,100.70 Granted — ​ ​ — Vested (1) (54) ​ ​ (11,298.98) Cancelled/Forfeited — ​ ​ — Non-vested RSUs at December 31, 2023 25 ​ $ 7,505.04 (1) At December 31, 2023 and 2022, there were 2 and 5 shares of common stock, respectively, related to RSU awards that have vested and the shares were not released to the participants subsequently. Additionally, during the year ended December 31, 2023 due to a decline in our stock price 8 shares of common stock were not issued in order to cover employee taxes. The fair value of each RSU is the closing price on the Nasdaq of the Company’s common stock on the date of grant. Upon vesting, a portion of the RSU award may be withheld to satisfy the statutory income tax withholding obligation. The remaining RSUs will be settled in shares of the Company’s common stock after the vesting period. The unrecognized compensation cost related to RSUs at December 31, 2023 was $0.6 million and is expected to be recognized over a period of 1.2 years. Compensation expense related to stock options was recognized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ December 31, ​ 2023 2022 Sales and marketing ​ $ 107 ​ $ 280 General and administrative ​ ​ 451 ​ ​ 1,494 Research and development ​ ​ 209 ​ ​ 313 Total stock-based compensation expense ​ $ 767 ​ $ 2,087 ​

Income Taxes

Income Taxes	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Income Taxes
Income Taxes	(8) Income Taxes ​ During the three months ended September 30, 2024 and 2023, the Company recorded income tax expense of $6 thousand and $3 thousand, respectively. During the nine months ended September 30, 2024 and 2023, the Company recorded income tax expense of $34 thousand and $21 thousand, respectively. The income tax expense is related to minimum state taxes and projected Australian and Netherlands income, respectively. The income tax provisions for the three and nine months ended September 30, 2024 were calculated using the discrete year-to-date method. The effective tax rate differs from the statutory tax rate of 21% primarily due to the existence of valuation allowances against net deferred tax assets and current liabilities resulting from the estimated state income tax liabilities and foreign tax liabilities. ​ In assessing the realization of deferred tax assets, the Company 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 periods in which those temporary differences become deductible. Based on the level of historical losses, projections of losses in future periods and potential limitations pursuant to changes in ownership under Internal Revenue Code Section 382, the Company provided a full valuation allowance at both September 30, 2024 and December 31, 2023.	(13) Income Taxes Income tax expense (benefit) consists of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2023 2022 Deferred: ​ ​ ​ ​ ​ Federal ​ $ — ​ $ (293) State ​ ​ — ​ ​ (76) Foreign ​ ​ 28 ​ ​ (54) Deferred income tax benefit ​ ​ 28 ​ ​ (423) Current: ​ ​ ​ ​ ​ ​ Federal ​ ​ — ​ ​ 30 State ​ ​ 7 ​ ​ 9 Foreign ​ ​ 17 ​ ​ 4 Total income tax expense (benefit), net ​ $ 52 ​ $ (380) ​ A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2023 2022 ​ Income tax benefit at U.S. federal statutory rate ​ 21.0 % ​ 21.0 % State income tax benefit, net of federal benefit ​ ​ 5.9 % ​ 3.8 % Stock warrant valuation ​ ​ 9.7 % ​ — % Other permanent differences ​ (2.2) % ​ (1.9) % Change in state tax rate ​ ​ 4.3 % ​ 0.3 % Foreign rate differential ​ ​ 2.7 % ​ (0.2) % Net operating loss true up ​ ​ (6.3) % ​ — % Other adjustments ​ ​ (0.8) % ​ 2.8 % Change in valuation allowance ​ (34.8) % ​ (25.0) % Effective income tax rate ​ (0.5) % ​ 0.8 % ​ A reconciliation of the beginning and ending amount of uncertain tax positions are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 Uncertain gross tax positions, January 1 ​ $ 1,052 ​ $ 1,052 Current year tax positions ​ ​ — ​ ​ — Increase in prior year tax positions ​ ​ — ​ ​ — Settlements ​ ​ — ​ ​ — Lapse of statute of limitations ​ ​ — ​ ​ — Uncertain gross tax positions, December 31 ​ $ 1,052 ​ $ 1,052 ​ The components of deferred tax assets and liabilities are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2023 2022 Deferred tax assets: ​ ​ Start-up costs ​ $ 1,096 ​ $ 1,137 Capitalized research and development costs ​ 170 ​ 272 Reserves and accruals ​ 751 ​ 1,157 Property and equipment ​ ​ 56 ​ ​ — Intangible assets ​ ​ 4,420 ​ ​ 4,597 Research and development credit ​ 2,492 ​ 2,492 Lease liability ​ ​ 70 ​ ​ 43 Net operating loss carryforwards ​ ​ 67,930 ​ ​ 63,424 State and local taxes ​ ​ 2 ​ ​ 2 Total gross deferred tax assets ​ 76,987 ​ 73,124 Valuation allowance ​ (76,895) ​ (72,945) Deferred tax assets, net of valuation allowance ​ ​ 92 ​ ​ 179 Property and equipment ​ ​ — ​ ​ (80) Intangible assets ​ ​ — ​ ​ — Operating lease right-of-use assets ​ ​ (64) ​ ​ (43) Total gross deferred tax liabilities ​ ​ (64) ​ ​ (123) Deferred income taxes, net ​ $ 28 ​ $ 56 ​ 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 periods in which those temporary differences become deductible. Based on the level of historical losses and projections of losses in future periods, the Company provided a valuation allowance at both December 31, 2023 and 2022. The remaining net deferred tax asset at December 31, 2023 is the remaining balance of the Netherlands net operating loss. A valuation allowance is not applicable to this entity, as they historically produce income and utilize their net operating loss carryforward. In 2022, the indefinite-lived intangible asset became fully impaired. The Company has a policy that NOL’s are shown gross with valuation allowances with respect to IRC 382 limitations. As of December 31, 2023 and 2022, the Company had U.S. federal net operating loss carryforwards of $218.9 million and $207.9 million, respectively. Of the total U.S. federal net operating loss carryforwards at December 31, 2023. Losses generated beginning in 2018 will carryover indefinitely. The Company had state net operating loss carryforwards of $348.7 million and $329.1 million at December 31, 2023 and 2022, respectively and had foreign net operating loss carryforwards of $0.2 million at both December 31, 2023 and 2022. Net operating loss carryforwards of the Company are subject to review and possible adjustment by the taxing authorities. With certain exceptions (e.g. the net operating loss carryforwards), the Company is no longer subject to U.S. federal, state or local examinations by tax authorities for years prior to 2016. There are no tax examinations currently in progress. The Company’s ability to utilize its net operating loss carryforwards, tax credits, and built-in items of deduction, including capitalized start-up costs and research and development costs, has been, and may continue to be substantially limited due to ownership changes. These ownership changes limit the amount of net operating loss carryforwards, credits and built-in items of deduction that can be utilized annually to offset future taxable income. In general, an ownership change, as defined in IRC Section 382, results from a transaction or series of transactions over a three-year period resulting in an ownership change of more than 50% of the outstanding stock of a company by certain stockholders or public groups. Due to the valuation allowance against deferred tax assets at December 31, 2023, the net effect of any further limitation will have no impact on results of operations. The Company is in the process of completing an IRC Section 382 analysis for the year ended December 31, 2023. The Company believes it experienced an ownership change during 2023 that will result in further limitations on the utilization of its net operating losses. The 2023 ownership change is expected to result in further net operating losses to expire unused. The Company reflected the estimated impact of the 2023 ownership change in the deferred tax table and gross net operating loss carryforwards within this footnote. The Company has adopted accounting standards which prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a company’s income tax return, and also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company had no amounts of unrecognized tax benefits that, if recognized, would affect its effective income tax rate for the years ended December 31, 2023 and 2022. The Company’s policy is to classify interest and penalties related to income tax expense as tax expense. As of December 31, 2023, the Company had no amount accrued for the payment of interest and penalties related to unrecognized tax benefits. The Inflation Reduction Act (IRA) was enacted on August 16, 2022 and includes a new corporate alternative minimum tax based on book income, an excise tax on stock buybacks, and other items such as tax incentives for energy and climate initiatives. There is no impact to the Company at this time, however this may change depending on each year’s differing facts and activities. The Company will continue to monitor this over time.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitment and Contingencies
Commitments and Contingencies	(10) Commitment and Contingencies Litigation On August 6, 2021, Cowen and Company, LLC filed a complaint against ReShape, as successor in interest to Obalon Therapeutics, in the Supreme Court of the State of New York based on an alleged breach of contract arising out of Cowen’s prior engagement as Obalon’s financial advisor. The complaint alleges that Cowen is entitled to be paid a $1.35 million fee in connection with ReShape’s merger with Obalon under the terms of Cowen’s engagement agreement with Obalon. The complaint also sought reimbursement of Cowen’s attorneys’ fees and interest in connection with its claim. On May 11, 2023, the Supreme Court of the State of New York issued the final judgement in favor of Cowen & Company in the amount of $1.35 million, plus interest at the statutory rate of 9% per annum from June 16, 2021 until judgement is paid in full, and reimbursement of $675,000 of Cowen’s attorneys’ fees, with $275,000 to be paid upfront, $200,000 paid after six months and $200,000 paid after 12 months. As of September 30, 2024, the Company has paid the judgement, interest and legal fees in full. The Company is not aware of any pending or threatened litigation against it that could have a material adverse effect on the Company’s business, operating results or financial condition, other than what was disclosed above. The medical device industry in which the Company operates is characterized by frequent claims and litigation, including claims regarding patent and other intellectual property rights as well as improper hiring practices. As a result, the Company may be involved in various legal proceedings from time to time. Product Liability Claims The Company is exposed to product liability claims that are inherent in the testing, production, marketing, and sale of medical devices. Management believes any losses that may occur from these matters are adequately covered by insurance, and the ultimate outcome of these matters will not have a material effect on the Company’s financial position or results of operations. The Company is not currently a party to any product liability litigation and is not aware of any pending or threatened product liability litigation that is reasonably possible to have a material adverse effect on the Company’s business, operating results or financial condition.	(14) Commitments and Contingencies Employee Arrangements and Other Compensation Certain members of management are entitled to severance benefits payable upon termination following a change in control, which would approximate $0.8 million at December 31, 2023. The Company also has agreements with certain employees to pay bonuses based on targeted performance criteria. As of December 31, 2023 and 2022, approximately $15 thousand and $0.3 million, respectively, was accrued for performance bonuses, which is included in accrued liabilities in the consolidated balance sheets. Purchase Commitments The Company generally purchases its products and accessories from a limited group of third-party suppliers through purchase orders. The Company had $0.9 million of inventory open purchase orders as of December 31, 2023, for orders being issued to supplies for which the Company has not received the goods or services and which are expected to be fulfilled within one year. These purchase commitments were made to secure better pricing and to ensure the Company will have the necessary inventory to meet anticipated near term demand. Although open purchase orders are considered enforceable and legally binding, the Company may be able to cancel, reschedule, or adjust requirements prior to supplier fulfillment. Litigation On August 6, 2021, Cowen and Company, LLC filed a complaint against ReShape, as successor in interest to Obalon Therapeutics, in the Supreme Court of the State of New York based on an alleged breach of contract arising out of Cowen’s prior engagement as Obalon’s financial advisor. The complaint alleges that Cowen is entitled to be paid a $1.35 million fee in connection with ReShape’s merger with Obalon under the terms of Cowen’s engagement agreement with Obalon. The complaint also sought reimbursement of Cowen’s attorneys’ fees and interest in connection with its claim. On May 11, 2023, the Supreme Court of the State of New York issued the final judgement in favor of Cowen & Company in the amount of $1.35 million, plus interest at the statutory rate of 9% per annum from June 16, 2021 until judgement is paid in full, and reimbursement of $675,000 of Cowen’s attorneys’ fees, with $275,000 to be paid upfront, $200,000 paid after six months and $200,000 paid after 12 months. As of December 31, 2023, the Company has paid the $1.35 million judgement, including related interest, and first $275,000 installment of Cowen’s attorneys’ fees. At December 31, 2023, $200 thousand of attorneys’ fees were included as accrued expenses. The Company is not aware of any pending or threatened litigation against it that could have a material adverse effect on the Company’s business, operating results or financial condition, other than what was disclosed above. The medical device industry in which the Company operates is characterized by frequent claims and litigation, including claims regarding patent and other intellectual property rights as well as improper hiring practices. As a result the Company may be involved in various legal proceedings from time to time. Product Liability Claims The Company is exposed to product liability claims that are inherent in the testing, production, marketing and sale of medical devices. Management believes any losses that may occur from these matters are adequately covered by insurance, and the ultimate outcome of these matters will not have a material effect on the Company’s financial position or results of operations. The Company is not currently a party to any product liability litigation and is not aware of any pending or threatened product liability litigation that could have a material adverse effect on the Company’s business, operating results or financial condition.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Basis of Presentation
Basis of Presentation	(1) Basis of Presentation The accompanying interim condensed consolidated financial statements and related disclosures of Reshape Lifesciences Inc. (the “Company” or “ReShape”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the consolidated financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed on April 1, 2024. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) have been condensed or omitted. In the opinion of management, the interim consolidated condensed financial statements reflect all adjustments considered necessary for a fair statement of the interim periods. All such adjustments are of a normal, recurring nature. The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for the full year.	Basis of Presentation The Company has prepared the accompanying consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”).
Reverse Stock Splits	Reverse Stock Split On September 23, 2024, at the commencement of trading, the Company effected a 1 -for-58 reverse stock split. Accordingly, all share and per share amounts for the periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect the reverse stock split. No fractional shares were issued in connection with the reverse stock split.	Reverse Stock Splits On December 23, 2022, at the commencement of trading, the Company effected a 1
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results may materially differ from these estimates. The Company reviews its estimates on an ongoing basis or as new information becomes available to ensure that these estimates appropriately reflect changes in its business.	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Long-Lived Assets	Long-Lived Assets We assess the potential impairment of long-lived assets, principally property and equipment, whenever events or changes in circumstances indicate that the carrying value of the asset group may not be fully recoverable. If an indicator of impairment exists for any of its asset groups, an estimate of undiscounted future cash flows over the life of the primary asset for each asset group is compared to that long-lived asset group’s carrying value. If the carrying value of the asset group is greater than the estimated future undiscounted cash flow, the Company then determines the fair value of the assets, and if an asset is determined to be impaired, the impairment loss is measured by the excess of the carrying amount of the asset over its fair value.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of cash equivalents, accounts receivable, accounts payable and certain accrued and other liabilities approximate fair value due to their short-term maturities. Refer to Note 6 regarding fair value measurements and inputs of warrants.	Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (referred to as an “exit price”). Fair value of an asset or liability considers assumptions that market participants would use in pricing the asset or liability, including consideration of non-performance risk. Assets and liabilities are categorized into a three-level fair value hierarchy based on valuation inputs used to determine fair value. Level 1 inputs are quoted prices in active markets for identical assets or liabilities. Level 2 inputs are observable, either directly or indirectly. Level 3 inputs are unobservable due to little or no corroborating market data. The carrying amounts of the Company’s financial instruments, including cash equivalents, accounts receivable, accounts payable and certain accrued and other liabilities approximate fair value due to their short-term maturities. Refer to Note 7 regarding the impairment of developed technology and IPR&D and Note 10 regarding fair value measurements and inputs of warrants.
Net Loss Per Share	Net Loss Per Share The following table sets forth the potential shares of common stock that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented: ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ 2024 2023 Stock options 144 305 Unvested restricted stock units ​ 8 ​ 45 Convertible preferred stock ​ 10 ​ 10 Warrants 81,432 28,147	Net Loss Per Share Basic net loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period, including the pre-funded warrants, see Note 10, that were reclassified from warrant liability to equity as a result of the reverse stock split. Diluted net loss per share is based on the weighted-average common shares outstanding during the period plus dilutive potential common shares calculated using the treasury stock method. Such potentially dilutive shares are excluded when the effect would be to reduce a net loss per share. For purposes of basic and diluted per share computations, loss from continuing operations and net loss are reduced by the down round adjustments for convertible preferred stock and warrants. The following table sets forth the potential shares of common stock that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2023 2022 Stock options 216 370 Unvested restricted stock units ​ 25 ​ 79 Convertible preferred stock ​ 10 ​ 10 Warrants 268,937 3,336
Recent Accounting Pronouncements	Recent Accounting Pronouncements ​ New accounting standards not yet adopted are discussed below. In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03, Income Statement Reporting Comprehensive Income Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses , which requires companies to provide more detailed and organized disclosures of their expenses in their income statements. The standard requires breaking down expenses into specific categories, such as employee compensation and costs related to depreciation and amortization. This amendment is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, on a prospective basis and early adoption and retrospective application is permitted. The Company is currently evaluating this new guidance and its impact on its Consolidated Financial Statements and related disclosures. ​ In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) : Improvements to Income Tax Disclosures, which requires entities to provide additional information in the rate reconciliation and additional disaggregated disclosures about income taxes paid. This guidance requires public entities to disclose in their rate reconciliation table additional categories of information about federal, state, and foreign income taxes and to provide more details about the reconciling items in some categories if the items meet a quantitative threshold. The guidance is effective for annual periods beginning after December 15, 2024. The Company does not expect the adoption of this guidance to impact its consolidated financial statements, but the guidance will impact its income tax disclosures. ​ In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) : Improvements to Reportable Segment Disclosures. The amendments require disclosure of significant segment expenses and other segment items and requires entities to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. The amendment also requires disclosure of the title and position of the chief operating decision maker (“CODM”) and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Retrospective application is required, and early adoption is permitted. The Company is currently evaluating the impact the guidance will have on its consolidated financial statements .	Recent Accounting Pronouncements New accounting standards adopted by the Company in 2023 are discussed below or in the related notes, where appropriate. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which is intended to provide financial statement users with more useful information about expected credit losses on financial assets held by a reporting entity at each reporting date. In May 2019, the FASB issued ASU No. 2019-05, which amended the new standard by providing targeted transition relief. The new guidance replaces the existing incurred loss impairment methodology with a methodology that requires consideration of a broader range of reasonable and supportable forward-looking information to estimate all expected credit losses. In November 2019, the FASB issued 2019-11, which amended the new standard by providing additional clarification. This guidance is effective for the fiscal years and interim periods within those years beginning after December 15, 2022. This guidance became effective on January 1, 2023 and did not have a material impact to the consolidated financial statements. New accounting standards not yet adopted are discussed below. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires entities to provide additional information in the rate reconciliation and additional disaggregated disclosures about income taxes paid. This guidance requires public entities to disclose in their rate reconciliation table additional categories of information about federal, state, and foreign income taxes and to provide more details about the reconciling items in some categories if the items meet a quantitative threshold. The guidance is effective for annual periods beginning after December 15, 2024. The Company does not expect the adoption of this guidance to impact its financial statements, but the guidance will impact its income tax disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments require disclosure of significant segment expenses and other segment items and requires entities to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. The amendment also requires disclosure of the title and position of the chief operating decision maker (“CODM”) and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Retrospective application is required, and early adoption is permitted. The Company is currently evaluating the impact the guidance will have on its consolidated financial statements.
Principles of Consolidation		Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions and accounts have been eliminated in consolidation.
Cash and Cash Equivalents		Cash and Cash Equivalents The Company considers highly liquid investments generally with maturities of 90 days or less when purchased to be cash equivalents. Cash equivalents are stated at cost, which approximates market value. The Company’s cash equivalents are primarily in money market funds and certificates of deposit. The Company deposits its cash and cash equivalents in high-quality credit institutions.
Restricted Cash		Restricted Cash Restricted cash represents $100 thousands at both December 31, 2023 and 2022, related to a collateral money market account maintained by the Company as collateral in connection with corporate credit cards with Silicon Valley Bank. The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the consolidated balance sheets to the same total reported in the consolidated statements of cash flows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Cash and cash equivalents ​ $ 4,459 ​ $ 3,855 Restricted cash ​ ​ 100 ​ ​ 100 Total cash, cash equivalents, and restricted cash in the consolidated statement of cash flows ​ $ 4,559 ​ $ 3,955
Accounts Receivable		Accounts Receivable The majority of the Company’s accounts receivable arise from direct product sales and sales of products under consignment arrangements, and have payment terms that generally require payment within 30
Inventory	Inventory The Company accounts for inventory at the lower of cost or net realizable value, where net realizable value is based on market prices less costs to sell. The Company establishes inventory reserves for obsolescence based upon specific identification of expired or unusable units with a corresponding provision included in cost of revenue.	Inventory The Company accounts for inventory at the lower of cost or net realizable value, where net realizable value is based on market prices less costs to sell. The Company establishes inventory reserves for obsolescence based upon specific identification of expired or unusable units with a corresponding provision included in cost of revenue. The allowance for excess and slow-moving inventory was $1.0 million at both December 31, 2023 and 2022.
Property and Equipment, Net		Property and Equipment, Net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation of property and equipment is computed using the straight-line method over their estimated useful lives of five three
Goodwill and Other Long-Lived Assets		Goodwill and Other Long-Lived Assets Goodwill represents the excess of the cost of an acquired business over the fair value of the identifiable tangible and intangible assets acquired and liabilities assumed in a business combination. Indefinite-lived intangible assets relate to in-process research and development (“IPR&D”) acquired in business combinations. The estimated fair values of IPR&D projects acquired in a business combination which have not reached technological feasibility are capitalized and accounted for as indefinite-lived intangible assets until completion or abandonment of the projects. In accordance with guidance within FASB ASC 350 “Intangibles - Goodwill and Other,” goodwill and identifiable intangible assets with indefinite lives are not subject to amortization but must be evaluated for impairment. Finite-lived intangible assets primarily consist of developed technology and trademarks/tradenames and were being amortized on a straight-line basis over their estimated useful lives. During 2023, the Company fully impaired the finite-lived intangible assets, see Note 6 and Note 7, for further details. We evaluate long-lived assets, including finite-lived intangible assets, for impairment by comparison of the carrying amounts to future net undiscounted cash flows expected to be generated by such assets when events or changes in circumstances indicate the carrying amount of an asset group may not be recoverable. Should an impairment exist, the impairment loss would be measured based on the excess carrying value of the asset over the asset’s fair value or estimates of future discounted cash flows. The Company recorded an impairment to developed technology and IPR&D intangible assets for both the years ended December 31, 2023 and 2022, for further details see Note 6 and Note 7.
Income Taxes		Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance for deferred income tax assets is recorded when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company’s policy is to classify interest and penalties related to income taxes as income tax expense in the consolidated statements of operations.
Foreign Currency		Foreign Currency When the local currency of the Company’s foreign subsidiaries is the functional currency, all assets and liabilities are translated into United States dollars at the rate of exchange in effect at the balance sheet date. Income and expense items are translated at the weighted-average exchange rate prevailing during the period. The effects of foreign currency translation adjustments for these subsidiaries are deferred and reported in stockholders’ equity as a component of Accumulated Other Comprehensive Loss. The effects of foreign currency transactions denominated in a currency other than an entity’s functional currency are included in Gain on foreign currency exchange in the Consolidated Statements of Operations. The Company does not hedge foreign currency translation risk in the net assets and income it reports from these sources.
Revenue Recognition		Revenue Recognition The Company recognizes revenue when it satisfies a performance obligation by transferring control of the promised goods or services to its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Product sales consist of a single performance obligation that the Company satisfies at a point in time. The Company recognizes product revenue when the following events have occurred: (a) the Company has transferred physical possession of the products, (b) the Company has a present right to payment, (c) the customer has legal title to the products, and (d) the customer bears significant risks and rewards of ownership of the products. For the Company’s L -B Taxes collected from customers and remitted to governmental authorities are accounted for on a net basis. Accordingly, such amounts are excluded from revenues. Amounts billed to customers related to shipping and handling are included in revenues. Shipping and handling costs related to revenue producing activities are included in cost of sales. Variable Consideration The Company records revenue from customers in an amount that reflects the transaction price it expects to be entitled to after transferring control of the goods. Customers and distributors of the L -B L -B Certain L -B Warranty The Company generally provides warranties against defects in materials and workmanship, and provides replacements at no charge to the customer, as long as the customer has notified the Company within 30 days of delivery and returns such products in accordance with the Company’s instructions. As they are considered assurance-type warranties, the Company does not account for them as separate performance obligations. Warranty reserve requirements are based on a specific assessment of the products sold with warranties where a customer asserts a claim for warranty or a product defect. For the vBloc product line, the Company has a 5-year
Cost of Goods Sold		Cost of Goods Sold The Company expenses to cost of goods sold, direct and indirect inventory costs as sold. Additionally, the Company expenses to costs of goods sold, various indirect costs such as warehousing finished goods, shipping costs of sales to customers, non-production salaries and consulting costs relating to inventory, and portions of salaries that are not allocatable to operating expenses.
Advertising Cost		Advertising Cost Advertising costs are expensed as incurred and totaled $2.2 million and $6.8 million for the years ended December 31, 2023 and 2022, respectively.
Stock-Based Compensation		Stock-Based Compensation The Company applies ASC 718 Compensation — Stock Compensation and accordingly records compensation expense for stock options over the vesting or service period using the fair value on the date of grant, as calculated by the Company using the Black-Scholes model. The Company’s stock-based compensation plans are more fully described in Note 12.
Concentration of Credit Risk, Interest Rate Risk and Foreign Currency Exchange Rate		Concentration of Credit Risk, Interest Rate Risk and Foreign Currency Exchange Rate Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents, restricted cash and trade accounts receivable. Cash and cash equivalents are primarily deposited in demand and money market accounts. At times, such deposits may be in excess of insured limits. Investments in money market funds are not considered to be bank deposits and are not insured or guaranteed by the federal deposit insurance company or other government agency. These money market funds seek to preserve the value of the investment at $1.00 per share; however, it is possible to lose money investing in these funds. The Company has not experienced any losses on its deposits of cash and cash equivalents. To minimize the risk associated with trade accounts receivable, management maintains relationships with the Company’s customers that allow management to monitor current changes in business operations so the Company can respond as needed. Substantially all of the Company’s revenue is denominated in U.S. dollars. Only a small portion of revenue and expenses are denominated in foreign currencies, principally the Australian dollar and Euro for 2023 and 2022. The Company has not entered into any hedging contracts. Future fluctuations in the value of the U.S. dollar may affect the price competitiveness of the Company’s products outside the U.S.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Basis of Presentation
Reconciliation of cash, cash equivalents and restricted cash		The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the consolidated balance sheets to the same total reported in the consolidated statements of cash flows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Cash and cash equivalents ​ $ 4,459 ​ $ 3,855 Restricted cash ​ ​ 100 ​ ​ 100 Total cash, cash equivalents, and restricted cash in the consolidated statement of cash flows ​ $ 4,559 ​ $ 3,955
Schedule of anti-dilutive securities	The following table sets forth the potential shares of common stock that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented: ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ 2024 2023 Stock options 144 305 Unvested restricted stock units ​ 8 ​ 45 Convertible preferred stock ​ 10 ​ 10 Warrants 81,432 28,147	​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2023 2022 Stock options 216 370 Unvested restricted stock units ​ 25 ​ 79 Convertible preferred stock ​ 10 ​ 10 Warrants 268,937 3,336

Supplemental Balance Sheet In_2

Supplemental Balance Sheet Information (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Supplemental Balance Sheet Information
Schedule of components of inventory	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Raw materials ​ $ 965 ​ $ 1,020 Sub-assemblies ​ ​ 1,163 ​ ​ 1,379 Finished goods ​ 806 ​ 1,342 Total inventory ​ $ 2,934 ​ $ 3,741	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Raw materials ​ $ 1,020 ​ $ 832 Sub-assemblies ​ ​ 1,379 ​ ​ 864 Finished goods ​ 1,342 ​ 1,915 Total inventory ​ $ 3,741 ​ $ 3,611
Schedule of components of prepaid expenses and other current assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Prepaid insurance ​ $ 95 ​ $ 110 Professional services ​ ​ 29 ​ ​ — Patents ​ ​ 5 ​ ​ 13 Prepaid advertising and marketing ​ ​ 21 ​ ​ 41 Taxes ​ ​ 16 ​ ​ 47 Other current assets ​ ​ 51 ​ ​ 126 Total prepaid expenses and other current assets ​ $ 217 ​ $ 337	​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Prepaid insurance ​ $ 110 ​ $ 78 Patents ​ ​ 13 ​ ​ — Prepaid advertising and marketing ​ ​ 41 ​ ​ 3 Taxes ​ ​ 47 ​ ​ — Other current assets ​ ​ 126 ​ ​ 84 Total prepaid expenses and other current assets ​ $ 337 ​ $ 165
Schedule of components of accrued and other liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Payroll and benefits ​ $ 702 ​ $ 701 Accrued legal settlements ​ ​ — ​ ​ 200 Customer deposits ​ ​ 683 ​ ​ 639 Taxes ​ ​ 44 ​ ​ 61 Accrued professional ​ ​ 169 ​ ​ 155 Other liabilities ​ 45 ​ 58 Total accrued and other liabilities ​ $ 1,643 ​ $ 1,814	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Payroll and benefits ​ $ 701 ​ $ 1,829 Accrued legal settlements ​ ​ 200 ​ ​ 1,775 Customer deposits ​ ​ 639 ​ ​ 510 Taxes ​ ​ 61 ​ ​ 119 Accrued professional ​ ​ 155 ​ ​ 316 Other liabilities ​ 58 ​ 491 Total accrued and other liabilities ​ $ 1,814 ​ $ 5,040 ​

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property and Equipment
Schedule of property and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2023 2022 Machinery and equipment ​ $ 61 ​ $ 582 Furniture and equipment ​ ​ 5 ​ ​ 27 Computer hardware and software ​ 78 ​ 136 Tooling and molds ​ ​ 6 ​ ​ 199 Leasehold improvements ​ ​ — ​ ​ 19 Construction in progress ​ — ​ 66 ​ ​ 150 ​ 1,029 Less accumulated depreciation and amortization ​ (90) ​ (331) Property and equipment, net ​ $ 60 ​ $ 698

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Intangible Assets
Schedule of gross amount and accumulated impairment loss of indefinite-lived intangible assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 ​ Weighted Average Useful Life (years) Gross Carrying Amount Accumulated Amortization Net Book Value Finite-lived intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Developed technology ​ 10.0 ​ $ 5,989 ​ $ (5,805) ​ $ 184 Trademarks/Tradenames ​ 10.0 ​ ​ 462 ​ ​ (386) ​ ​ 76 Total ​ ​ ​ $ 6,451 ​ $ (6,191) ​ $ 260 ​ The gross amount and accumulated impairment loss of indefinite-lived intangible assets are as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2023 ​ 2022 Indefinite-lived intangible assets ​ ​ ​ ​ ​ ​ Gross amount ​ $ — ​ $ 20,721 Accumulated impairment loss ​ ​ — ​ ​ (20,721) Total Indefinite-lived intangible assets ​ $ — ​ $ —

Leases (Tables)

Leases (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases
Schedule of supplemental information related to operating leases	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, Balance Sheet information ​ 2024 ​ 2023 Operating lease ROU assets ​ $ 177 ​ $ 250 ​ ​ ​ ​ ​ ​ ​ Operating lease liabilities, current portion ​ $ 114 ​ $ 111 Operating lease liabilities, long-term portion ​ ​ 77 ​ ​ 151 Total operating lease liabilities ​ $ 191 ​ $ 262 ​ ​ ​ ​ ​ ​ ​ Cash flow information for the nine months ended September 30, ​ 2024 ​ 2023 Cash paid for amounts included in the measurement of operating leases liabilities ​ $ 83 ​ $ 174	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, Balance Sheet information 2023 2022 Operating lease ROU assets ​ $ 250 ​ $ 171 ​ ​ ​ ​ ​ ​ ​ Operating lease liabilities, current portion ​ $ 111 ​ $ 171 Operating lease liabilities, long-term portion ​ ​ 151 ​ ​ — Total operating lease liabilities ​ $ 262 ​ $ 171
Schedule of maturities of operating lease liabilities	​ ​ ​ ​ ​ ​ 2024 (balance of year) ​ $ 28 ​ 2025 ​ ​ 115 ​ 2026 ​ ​ 59 ​ Total lease payments ​ ​ 202 ​ Less: imputed interest ​ ​ 11 ​ Total lease liabilities ​ $ 191 ​ ​ ​ ​ ​ ​ Weighted-average remaining lease term at end of period (in years) ​ ​ 1.9 ​ Weighted-average discount rate at end of period ​ ​ 6.9 % ​	​ ​ ​ ​ ​ ​ 2024 ​ ​ 111 ​ 2025 ​ ​ 115 ​ 2026 ​ ​ 59 ​ Total lease payments ​ ​ 285 ​ Less: imputed interest ​ ​ 23 ​ Total lease liabilities ​ $ 262 ​ ​ ​ ​ ​ ​ Weighted-average remaining lease term at end of period (in years) ​ ​ 2.4 ​ Weighted-average discount rate at end of period ​ ​ 6.9 % ​

Warrants (Tables)

Warrants (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Schedule of warrant activity	​ ​ ​ ​ ​ Shares Balance December 31, 2023 ​ 268,937 Issued ​ — Exercised ​ (187,415) Cancelled ​ (90) Balance September 30, 2024 ​ 81,432	​ ​ Shares ​ Balance December 31, 2021 2,398 ​ Issued 2,504 (1) Exercised (1,459) (2) Cancelled (107) ​ Balance December 31, 2022 ​ 3,336 ​ Issued ​ 619,185 (3) Exercised ​ (353,581) (4) Cancelled ​ (3) ​ Balance December 31, 2023 ​ 268,937 ​ (1) Warrants issued in 2022 includes: 1,289 reload warrants, 995 common stock purchase warrants, 50 representative’s warrants, and 170 pre-funded warrants. (2) Warrants exercised in 2022 includes: 1,289 reload warrants at an exercise price of $1,933.14 per share, and 170 pre-funded warrants at an exercise price of $2.90 per share. (3) Warrants issued in 2023 includes: 472,672 common stock purchase warrants, of which 37,921 are classifies as liability warrants, 136,713 pre-funded warrants, and 9,800 representative’s warrants. (4) Warrants exercised in 2023 includes: 188,000 common stock purchase warrants at an exercise price range of $19.14 per share and $13.34 per share, 28,869 common stock purchase warrants (liability warrants) exercised with the alternative cash less option, 136,712 pre-funded warrants at an exercise price range of $0.06 and $0.01 per share.
Schedule of changes in the fair value of warrant liabilities	​ ​ ​ ​ ​ ​ ​ Common Stock ​ ​ Purchase Warrants Fair value as of December 31, 2023 ​ $ 72 Gain on changes in fair value of liability warrants ​ ​ (46) Fair value as of September 30, 2024 ​ $ 26	​ ​ ​ ​ ​ ​ ​ Common Stock ​ ​ Purchase Warrants Fair value as of February 8, 2023 (issuance date) ​ $ 10,363 Fair value of liability warrants in excess of proceeds, at issuance ​ ​ (164) Exercises of liability warrants ​ ​ (6,249) Gain on changes in fair value of liability warrants ​ ​ (3,878) Fair value as of December 31, 2023 ​ $ 72
Black-Scholes model
Schedule of Warrant Assumptions Used to Calculate Fair Value	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Exercise Cashless Exercise Stock Price ​ $ 5.905 ​ $ 5.905 ​ Exercise Price ​ $ 16.00 ​ $ 0.00 ​ Term (years) ​ ​ 5.00 ​ ​ 5.00 ​ Volatility ​ ​ 96.50 % ​ 96.50 % Risk Free Rate ​ ​ 3.784 % ​ 3.784 % Dividend Yield ​ ​ 0 % ​ 0 %	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Pre-funded warrants - February 2023 ​ 1,552 ​ $ 0.01 ​ 96.5 % 5.0 ​ 3.78 % Representative’s warrants - February 2023 ​ 1,265 ​ $ 510.40 ​ 96.5 % 5.0 ​ 3.79 % Common stock warrants - April 2023 ​ 13,806 ​ $ 178.06 ​ 88.4 % 5.5 ​ 3.56 % Pre-funded warrants - April 2023 ​ 8,782 ​ $ 0.01 ​ 88.4 % 5.5 ​ 3.56 % Representative’s warrants - April 2023 ​ 691 ​ $ 196.04 ​ 96.3 % 5.0 ​ 3.57 % Common stock warrants - October 2023 ​ 235,345 ​ $ 19.14 ​ 89.1 % 5.0 ​ 4.74 % Pre-funded warrants - October 2023 ​ 126,380 ​ $ 0.06 ​ 89.1 % 5.0 ​ 4.74 % Representative’s warrants - October 2023 ​ 7,845 ​ $ 21.05 ​ 89.2 % 5.0 ​ 4.74 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Exercise ​ Cashless Exercise Stock Price ​ $ 342.49 ​ $ 342.49 ​ Exercise Price ​ $ 928.00 ​ $ 0.00 ​ Term (years) ​ ​ 5.00 ​ ​ 5.00 ​ Volatility ​ ​ 96.50 % ​ 96.50 % Risk Free Rate ​ ​ 3.784 % ​ 3.784 % Dividend Yield ​ ​ 0 % ​ 0 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Reload warrants - June 2022 ​ 1,290 ​ $ 1,933.14 ​ 64.8 % ​ 7.5 ​ 3.32 % Reload warrants - November 2022 ​ 995 ​ $ 870.00 ​ 84.3 % ​ 5.5 ​ 4.21 % Representative’s warrants ​ 50 ​ $ 870.00 ​ 84.3 % ​ 5.0 ​ 4.23 % Pre-funded warrants ​ 170 ​ $ 2.90 ​ 84.3 % ​ 5.5 ​ 4.21 % ​
Monte Carlo Simulation Model
Schedule of Warrant Assumptions Used to Calculate Fair Value		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Common stock warrants - November 2023 ​ 185,604 ​ $ 13.34 ​ 86.9 % ​ 5.5 ​ 4.40 %

Revenue Disaggregation and Op_2

Revenue Disaggregation and Operating Segments (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Revenue Disaggregation and Operating Segments
Schedule of revenue disaggregated by geography	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Nine Months Ended ​ ​ September 30, ​ September 30, ​ 2024 2023 2024 2023 United States ​ $ 2,009 ​ $ 1,732 ​ $ 5,290 ​ $ 5,473 Australia ​ ​ 111 ​ ​ 139 ​ ​ 316 ​ ​ 419 Europe ​ ​ 168 ​ ​ 258 ​ ​ 564 ​ ​ 756 Rest of World ​ ​ 4 ​ ​ 26 ​ ​ 31 ​ ​ 48 Total revenue ​ $ 2,292 ​ $ 2,155 ​ $ 6,201 ​ $ 6,696	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ December 31, ​ 2023 2022 United States ​ $ 7,134 ​ $ 9,230 Australia ​ ​ 526 ​ ​ 688 Europe ​ ​ 956 ​ ​ 1,252 Rest of world ​ ​ 62 ​ ​ 70 Total revenue ​ $ 8,678 ​ $ 11,240

Stock-based Compensation (Table

Stock-based Compensation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Stock-based Compensation
Schedule of stock-based compensation expense	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Nine Months Ended ​ ​ September 30, ​ September 30, ​ ​ 2024 ​ 2023 ​ 2024 ​ 2023 Sales and marketing ​ $ 4 ​ $ 30 ​ $ 19 ​ $ 89 General and administrative ​ ​ 13 ​ ​ 128 ​ ​ 83 ​ ​ 384 Research and development ​ ​ 15 ​ ​ 58 ​ ​ 67 ​ ​ 183 Total stock-based compensation expense ​ $ 32 ​ $ 216 ​ $ 169 ​ $ 656	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ December 31, ​ 2023 2022 Sales and marketing ​ $ 107 ​ $ 280 General and administrative ​ ​ 451 ​ ​ 1,494 Research and development ​ ​ 209 ​ ​ 313 Total stock-based compensation expense ​ $ 767 ​ $ 2,087 ​
Summary of stock option activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ Weighted ​ Average ​ Aggregate ​ ​ ​ ​ Average ​ Remaining ​ Intrinsic ​ ​ ​ Exercise Price ​ Contractual ​ Value ​ ​ Shares ​ Per Share ​ Life (years) ​ (in thousands) Outstanding at December 31, 2023 263 ​ $ 21,909.50 ​ ​ ​ $ — Options granted — ​ ​ — ​ ​ ​ ​ ​ Options exercised — ​ ​ — ​ ​ ​ ​ ​ Options cancelled (105) ​ ​ 7,629.90 ​ ​ ​ ​ ​ Outstanding at September 30, 2024 158 ​ $ 31,381.48 ​ 6.10 ​ $ — Exercisable at September 30, 2024 ​ 144 ​ $ 34,101.10 ​ 5.97 ​ $ — Vested and expected to vest at September 30, 2024 ​ 158 ​ $ 31,381.48 ​ 6.10 ​ $ —
Summary of unvested RSUs award activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Average ​ ​ ​ Grant Date ​ ​ Shares ​ Fair Value Unvested RSUs at December 31, 2023 25 ​ $ 7,505.04 Granted — ​ ​ — Vested (1) (17) ​ $ (9,333.94) Cancelled/Forfeited — ​ ​ — Non-vested RSUs at September 30, 2024 8 ​ $ 3,847.14 (1) At September 30, 2024, there were 2 shares of common stock related to RSU awards that had vested and the shares were not distributed to the participants.	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Average ​ ​ ​ Grant Date ​ ​ Shares ​ Fair Value Unvested RSUs at December 31, 2021 ​ 591 ​ $ 12,644.00 Granted ​ 566 ​ ​ 981.36 Vested (1) ​ (865) ​ ​ (5,651.52) Cancelled/Forfeited ​ (213) ​ ​ (11,013.04) Unvested RSUs at December 31, 2022 79 ​ ​ 10,100.70 Granted — ​ ​ — Vested (1) (54) ​ ​ (11,298.98) Cancelled/Forfeited — ​ ​ — Non-vested RSUs at December 31, 2023 25 ​ $ 7,505.04 (1) At December 31, 2023 and 2022, there were 2 and 5 shares of common stock, respectively, related to RSU awards that have vested and the shares were not released to the participants subsequently. Additionally, during the year ended December 31, 2023 due to a decline in our stock price 8 shares of common stock were not issued in order to cover employee taxes.
Summary of assumptions used to estimate grant date fair value of stock options granted		​ ​ ​ ​ ​ Risk-free interest rate 2.67 % Expected term (in years) ​ 6.25 ​ Expected dividend yield ​ 0 % Expected volatility ​ 80.40 %
2003 Stock Incentive Plan, as amended and restated
Stock-based Compensation
Summary of stock option activity		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ Weighted ​ Average ​ Aggregate ​ ​ ​ ​ Average ​ Remaining ​ Intrinsic ​ ​ ​ Exercise Price ​ Contractual ​ Value ​ ​ Shares ​ Per Share Life (years) (in thousands) Outstanding at December 31, 2021 ​ 306 ​ $ 23,117.06 ​ ​ ​ $ — Options granted ​ 194 ​ ​ 3,422.00 ​ ​ ​ ​ ​ Options exercised ​ — ​ ​ — ​ ​ ​ ​ ​ Options cancelled ​ (130) ​ ​ 8,071.28 ​ ​ ​ ​ ​ Outstanding at December 31, 2022 370 ​ ​ 18,075.70 ​ ​ ​ $ — Options granted — ​ ​ — ​ ​ ​ ​ ​ Options exercised — ​ ​ — ​ ​ ​ ​ ​ Options cancelled (107) ​ ​ 8,661.72 ​ ​ ​ ​ ​ Outstanding at December 31, 2023 263 ​ ​ 21,909.50 ​ 6.4 ​ $ — Exercisable at December 31, 2023 ​ 213 ​ ​ 25,839.58 ​ 6.0 ​ ​ — Vested and expected to vest at December 31, 2023 ​ 274 ​ ​ 21,909.50 ​ 6.4 ​ ​ —

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes
Schedule of income tax expense (benefit)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2023 2022 Deferred: ​ ​ ​ ​ ​ Federal ​ $ — ​ $ (293) State ​ ​ — ​ ​ (76) Foreign ​ ​ 28 ​ ​ (54) Deferred income tax benefit ​ ​ 28 ​ ​ (423) Current: ​ ​ ​ ​ ​ ​ Federal ​ ​ — ​ ​ 30 State ​ ​ 7 ​ ​ 9 Foreign ​ ​ 17 ​ ​ 4 Total income tax expense (benefit), net ​ $ 52 ​ $ (380)
Schedule of effective tax rate reconciliation	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2023 2022 ​ Income tax benefit at U.S. federal statutory rate ​ 21.0 % ​ 21.0 % State income tax benefit, net of federal benefit ​ ​ 5.9 % ​ 3.8 % Stock warrant valuation ​ ​ 9.7 % ​ — % Other permanent differences ​ (2.2) % ​ (1.9) % Change in state tax rate ​ ​ 4.3 % ​ 0.3 % Foreign rate differential ​ ​ 2.7 % ​ (0.2) % Net operating loss true up ​ ​ (6.3) % ​ — % Other adjustments ​ ​ (0.8) % ​ 2.8 % Change in valuation allowance ​ (34.8) % ​ (25.0) % Effective income tax rate ​ (0.5) % ​ 0.8 %
Schedule of reconciliation of amounts of uncertain tax positions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 Uncertain gross tax positions, January 1 ​ $ 1,052 ​ $ 1,052 Current year tax positions ​ ​ — ​ ​ — Increase in prior year tax positions ​ ​ — ​ ​ — Settlements ​ ​ — ​ ​ — Lapse of statute of limitations ​ ​ — ​ ​ — Uncertain gross tax positions, December 31 ​ $ 1,052 ​ $ 1,052
Schedule of components of deferred tax assets and liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2023 2022 Deferred tax assets: ​ ​ Start-up costs ​ $ 1,096 ​ $ 1,137 Capitalized research and development costs ​ 170 ​ 272 Reserves and accruals ​ 751 ​ 1,157 Property and equipment ​ ​ 56 ​ ​ — Intangible assets ​ ​ 4,420 ​ ​ 4,597 Research and development credit ​ 2,492 ​ 2,492 Lease liability ​ ​ 70 ​ ​ 43 Net operating loss carryforwards ​ ​ 67,930 ​ ​ 63,424 State and local taxes ​ ​ 2 ​ ​ 2 Total gross deferred tax assets ​ 76,987 ​ 73,124 Valuation allowance ​ (76,895) ​ (72,945) Deferred tax assets, net of valuation allowance ​ ​ 92 ​ ​ 179 Property and equipment ​ ​ — ​ ​ (80) Intangible assets ​ ​ — ​ ​ — Operating lease right-of-use assets ​ ​ (64) ​ ​ (43) Total gross deferred tax liabilities ​ ​ (64) ​ ​ (123) Deferred income taxes, net ​ $ 28 ​ $ 56

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Reverse Stock Splits, Cash, A/R, Inventory (Details) $ in Thousands			12 Months Ended
	Sep. 23, 2024	Dec. 23, 2022	Dec. 31, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Reverse stock split ratio	0.017	0.02
Cash and cash equivalents			$ 4,459	$ 743		$ 3,855
Restricted cash			100	100		100
Total cash, cash equivalents, and restricted cash in the consolidated statement of cash flows			4,559	$ 843	$ 1,549	3,955	$ 22,815
Allowance for excess and slow moving inventory			$ 1,000			$ 1,000
Minimum [Member]
Payment period for accounts receivable			30 days
Maximum [Member]
Payment period for accounts receivable			90 days

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Property and Equipment Useful Lives (Details)	Dec. 31, 2023
Furniture and Fixtures [Member] | Minimum [Member]
Property and equipment
Property and equipment estimated useful life	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property and equipment
Property and equipment estimated useful life	7 years
Computer hardware and software | Minimum [Member]
Property and equipment
Property and equipment estimated useful life	3 years
Computer hardware and software | Maximum [Member]
Property and equipment
Property and equipment estimated useful life	5 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Revenue Recognition (Details)	12 Months Ended
	Dec. 31, 2023
Revenue Recognition
Restocking fee (as a percent)	10%
Warranty term	30 days
LAP-BAND product | Maximum [Member]
Revenue Recognition
Threshold period for right to return or exchange products purchased	30 days
ReShape vBloc product
Revenue Recognition
Warranty term	5 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Advertising Cost (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Basis of Presentation
Advertising costs	$ 2.2	$ 6.8

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Anti-dilutive Securities (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Stock options
Anti-dilutive securities
Anti-dilutive securities (in shares)	144	305	216	370
Restricted stock units
Anti-dilutive securities
Anti-dilutive securities (in shares)	8	45	25	79
Convertible preferred stock
Anti-dilutive securities
Anti-dilutive securities (in shares)	10	10	10	10
Warrants
Anti-dilutive securities
Anti-dilutive securities (in shares)	81,432	28,147	268,937	3,336

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Credit Risk Concentration (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares
Credit Concentration Risk [Member]
Concentration risk
Money market funds preserve the value of investment per share	$ 1

Liquidity and Management's Pl_2

Liquidity and Management's Plans (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Liquidity and Management Plans
Net working capital		$ 1,300	$ 6,500
Cash and cash equivalents and restricted cash	$ 1,549	843	4,559	$ 3,955	$ 22,815
Accounts receivable		$ 1,300	$ 1,700
Public offering
Liquidity and Management Plans
Gross proceeds from issuance of shares	$ 10,200

Supplemental Balance Sheet In_3

Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Inventory:
Raw materials	$ 965	$ 1,020	$ 832
Sub-assemblies	1,163	1,379	864
Finished goods	806	1,342	1,915
Total inventory	2,934	3,741	3,611
Prepaid expenses and other current assets:
Prepaid insurance	95	110	78
Professional services	29
Patents	5	13
Prepaid advertising and marketing	21	41	3
Taxes	16	47
Other current assets	51	126	84
Total prepaid expenses and other current assets	217	337	165
Accrued and other liabilities:
Payroll and benefits	702	701	1,829
Accrued legal settlements		200	1,775
Customer deposits	683	639	510
Taxes	44	61	119
Accrued professional	169	155	316
Other liabilities	45	58	491
Total accrued and other liabilities	1,643	$ 1,814	$ 5,040
Gain on extinguishment of debt	429
Accounts payable
Accrued and other liabilities:
Write-off of the payables	$ 429

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Property and equipment
Property and Equipment, Gross			$ 150	$ 1,029
Less accumulated depreciation and amortization			(90)	(331)
Property and equipment, net	$ 43		60	698
Depreciation expense	$ 17	$ 114	121	330
Impairment charge			$ 500
Impairment, Long-Lived Asset, Held-for-Use, Statement of Income or Comprehensive Income [Extensible Enumeration]			Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)
Machinery and Equipment [Member]
Property and equipment
Property and Equipment, Gross			$ 61	582
Furniture and Fixtures [Member]
Property and equipment
Property and Equipment, Gross			5	27
Computer hardware and software
Property and equipment
Property and Equipment, Gross			78	136
Tools, Dies and Molds [Member]
Property and equipment
Property and Equipment, Gross			$ 6	199
Leasehold Improvements [Member]
Property and equipment
Property and Equipment, Gross				19
Construction in Progress [Member]
Property and equipment
Property and Equipment, Gross				$ 66

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets
Gross Carrying Amount			$ 6,451
Accumulated Amortization			(6,191)
Total finite-lived intangible assets			260
Gross amount			20,721
Accumulated impairment loss			(20,721)
Amortization expense	$ 33	$ 33	$ 1,823
Impairment, Intangible Asset, Finite-Lived, Statement of Income or Comprehensive Income [Extensible Enumeration]		Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)
Developed technology
Intangible Assets
Weighted Average Useful Life (years)			10 years
Gross Carrying Amount			$ 5,989
Accumulated Amortization			(5,805)
Total finite-lived intangible assets			$ 184
Trademarks/Tradenames
Intangible Assets
Weighted Average Useful Life (years)			10 years
Gross Carrying Amount			$ 462
Accumulated Amortization			(386)
Total finite-lived intangible assets			76
In-process research and development
Intangible Assets
Total Indefinite-lived intangible assets			$ 0
Impairment of long-lived assets		$ 200

Impairment of Intangible Asse_2

Impairment of Intangible Assets and Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of long-lived assets	$ 777	$ 777	$ 777	$ 18,744
Impairment, Intangible Asset, Finite-Lived, Statement of Income or Comprehensive Income [Extensible Enumeration]			Impairment of long-lived assets
Discount rate				17.90%
Obalon Therapeutics Inc
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of long-lived assets				$ 2,400
In-process research and development
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of long-lived assets				6,900
Indefinite-lived intangible assets, net				0
Trademarks/Tradenames
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of long-lived assets			$ 200	500
Trademarks/Tradenames | LAP-BAND product
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of long-lived assets				500
Developed technology | LAP-BAND product
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of long-lived assets				$ 8,400

Leases - Supplemental Informati

Leases - Supplemental Information (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Mar. 13, 2023 ft²
Leases
Operating lease costs	$ 100	$ 16	$ 100	$ 300	$ 300	$ 700
Balance Sheet information related to operating leases
Operating lease ROU assets	177		177		250	171
Operating lease liabilities, current portion	114		114		111	171
Operating lease liabilities, long-term portion	77		77		151
Total operating lease liabilities	$ 191		191		262	171
Cash flow information related to operating leases
Cash paid for amounts included in the measurement of operating leases liabilities			$ 83	$ 174	$ 228	$ 560
Office and warehouse space in Irvine
Leases
Area of land | ft²							5,038
Lease term							36 months

Leases - Maturities of Liabilit

Leases - Maturities of Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Maturities of operating lease liabilities
2024 (balance of year)	$ 28
2025	115	$ 111
2026	59	115
2027		59
Total lease payments	202	285
Less: imputed interest	11	23
Total lease liabilities	$ 191	$ 262	$ 171
Weighted-average remaining lease term at end of period (in years)	1 year 10 months 24 days	2 years 4 months 24 days
Weighted-average discount rate at end of period	6.90%	6.90%

Equity (Details)

Equity (Details)

3 Months Ended

9 Months Ended

12 Months Ended

Jun. 04, 2024 shares

May 30, 2024 USD ($) shares

Nov. 21, 2023 USD ($) $ / shares shares

Oct. 03, 2023 USD ($) $ / shares shares

Apr. 20, 2023 USD ($) $ / shares shares

Feb. 08, 2023 USD ($) $ / shares shares

Nov. 08, 2022 USD ($) $ / shares shares

Jun. 16, 2022 USD ($) $ / shares shares

Sep. 30, 2024 $ / shares shares

Sep. 30, 2023 shares

Sep. 30, 2024 USD ($) $ / shares shares

Sep. 30, 2023 USD ($) shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) $ / shares shares

Nov. 20, 2023 $ / shares

Jun. 15, 2022 $ / shares

Equity

Offering price (in dollars per share) | $ / shares

$ 178.06

Warrant exercise price (in dollars per share) | $ / shares

178.06

Exercise of warrants | $

$ 24,000

$ 24,000

$ 4,136,000

$ 2,491,000

Proceeds from sale and issuance of securities, net | $

$ 10,200,000

$ 12,451,000

$ 13,438,000

$ 639,000

Common stock, par value (in dollars per share) | $ / shares

$ 0.001

$ 0.001

$ 0.001

$ 0.001

Restricted stock units

Equity

Issuance of stock from RSUs (shares)

496

Number of common shares issued to vesting of awards

44

866

Series C convertible preferred stock

Equity

Preferred stock liquidation preference per share | $ / shares

$ 274.88

Pre funded warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 178

Proceeds from issuance of common stock warrant liabilities | $

$ 2,500,000

Common warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 19.14

Common stock warrants with alternative cashless exercise

Equity

Warrants, cashless exercise provision, shares, multiplier

0.5

Exercise of warrants, shares

185,604

28,869

28,869

Aggregate number of shares issued from exercise of warrants

14,402

14,402

Private placement warrants

Equity

Common stock purchased (in shares)

13,806

Amended warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 870

Amended warrants | Maximum

Equity

Number of shares in exchange of warrant exercise

2,839

New Unregistered Warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 13.34

14.52

Warrants term

6 months

Number of shares in exchange of warrant exercise

1,290

Percentage of common stock issued

200%

100%

Warrant expiry term

5 years 6 months

Cash purchase price per share | $ / shares

$ 1,933.14

$ 17,400

New Unregistered Warrants | Maximum

Equity

Number of shares in exchange of warrant exercise

185,604

Class Of Warrant Investors Issued June 2022

Equity

Exercise of warrants, shares

1,290

Exercise of warrants | $

$ 2,500,000

Existing Warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 13.34

$ 14.52

Exercise of warrants | $

$ 1,200,000

Number of shares in exchange of warrant exercise

92,802

Public offering

Equity

Number of units issued

21,983

Offering price (in dollars per share) | $ / shares

$ 464

Warrant exercise price (in dollars per share) | $ / shares

$ 464

Warrants term

5 years

Proceeds from sale and issuance of securities, net | $

$ 17,600,000

Gross proceeds from issuance of shares | $

$ 10,200,000

Public offering | Pre funded warrants

Equity

Number of warrants for each unit

1

Number of securities called by each warrant

1

Warrant exercise price (in dollars per share) | $ / shares

$ 0.01

Public offering | Public warrants

Equity

Number of warrants for each unit

1

Number of securities called by each warrant

1.5

Public offering | Common stock warrants with alternative cashless exercise

Equity

Number of securities called by each warrant

0.5

Warrant exercise price (in dollars per share) | $ / shares

$ 464

Over-allotment option

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 196.04

Exercise of warrants, shares

4,947

Common stock purchased (in shares)

3,298

Number of shares in exchange of warrant exercise

691

4,947

Cash fee, as a percentage of gross proceeds

6.50%

7%

Warrants issued, as a percentage of aggregate common shares

5%

Registered direct offering

Equity

Common stock purchased (in shares)

5,025

Common stock, par value (in dollars per share) | $ / shares

$ 0.001

Registered direct offering | Pre funded warrants

Equity

Number of shares in exchange of warrant exercise

8,782

Securities purchase agreement

Equity

Offering price (in dollars per share) | $ / shares

$ 754

Common stock purchased (in shares)

30,518

Net proceeds from issuance of stock | $

$ 2,800,000

Price per share | $ / shares

$ 19.14

Common stock, par value (in dollars per share) | $ / shares

0.001

Securities purchase agreement | Common Stock

Equity

Common stock purchased (in shares)

826

Securities purchase agreement | Series D Mirroring Preferred Stock

Equity

Offering price (in dollars per share) | $ / shares

$ 0.001

Common stock purchased (in shares)

2,500

Securities purchase agreement | Pre funded warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 0.001

$ 751

Number of shares in exchange of warrant exercise

126,380

170

Proceeds from issuance of common stock warrant liabilities | $

$ 750,000

Price per share | $ / shares

$ 19.08

Securities purchase agreement | Common warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 19.14

Number of shares in exchange of warrant exercise

235,345

Securities purchase agreement | Private placement warrants

Equity

Warrants term

6 months

Common stock purchased (in shares)

995

Securities purchase agreement | Amended warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 19.14

Common stock purchased (in shares)

16,644

Price per share | $ / shares

$ 178.06

Securities purchase agreement | Amended warrants | One of the investors

Equity

Common stock purchased (in shares)

6,595

Price per share | $ / shares

$ 464

Warrant amendment agreement

Equity

Offering price (in dollars per share) | $ / shares

$ 1,933.14

Warrant exercise price (in dollars per share) | $ / shares

$ 870

Warrant expiry term

5 years 6 months

Warrant amendment agreement | Maximum

Equity

Number of shares in exchange of warrant exercise

1,845

Investment in Warrants | New Unregistered Warrants | Maximum

Equity

Beneficial ownership limitation

4.99%

Investment in Warrants | Existing Warrants | Maximum

Equity

Beneficial ownership limitation

9.99%

Common Stock

Equity

Issuance of stock from RSUs (in shares)

3

12

5

41

44

369

Number of units issued

100,430

Aggregate number of shares issued from exercise of warrants

1,811

Common stock purchased (in shares)

25,456

55,973

826

Issuance of stock from RSUs (shares)

497

Exercise of warrants (in shares)

102,241

24,768

339,147

1,460

Common Stock | Public offering

Equity

Number of shares for each unit

1

Common Stock | Public offering | Common stock warrants with alternative cashless exercise

Equity

Number of securities called by each warrant

0.75

Warrants to purchase common stock

Equity

Number of unexercised warrants

555

Warrants - Warrant activity (De

Warrants - Warrant activity (Details) - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Warrants
Balance at beginning of period (in shares)	268,937	3,336	2,398
Issued (in shares)		619,185	2,504
Exercised (in shares)	(187,415)	(353,581)	(1,459)
Cancelled (in shares)	(90)	(3)	(107)
Balance at end of period (in shares)	81,432	268,937	3,336

Warrants - Warrant activity (_2

Warrants - Warrant activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Warrants
Warrant issued (in shares)		619,185	2,504
Warrants exercised (in shares)	187,415	353,581	1,459
Reload warrants
Warrants
Warrant issued (in shares)			1,289
Warrants exercised (in shares)			1,289
Warrants exercised (in dollars per share)			$ 1,933.14
Common Stock Purchase Warrants
Warrants
Warrant issued (in shares)		472,672	995
Warrants exercised (in shares)		188,000
Common Stock Purchase Warrants | Maximum [Member]
Warrants
Warrants exercised (in dollars per share)		$ 19.14
Common Stock Purchase Warrants | Minimum [Member]
Warrants
Warrants exercised (in dollars per share)		$ 13.34
Representative's warrants
Warrants
Warrant issued (in shares)		9,800	50
Liability warrant
Warrants
Warrant issued (in shares)		37,921
Warrants exercised (in shares)		28,869
Pre funded warrants
Warrants
Warrant issued (in shares)		136,713	170
Warrants exercised (in shares)		136,712	170
Warrants exercised (in dollars per share)			$ 2.9
Pre funded warrants | Maximum [Member]
Warrants
Warrants exercised (in dollars per share)		$ 0.06
Pre funded warrants | Minimum [Member]
Warrants
Warrants exercised (in dollars per share)		$ 0.01

Warrants - Black-Scholes Option

Warrants - Black-Scholes Option Pricing Model (Details)	Sep. 30, 2024 shares	Dec. 31, 2023 $ / shares Y shares	Feb. 08, 2023 $ / shares Y	Dec. 31, 2022 $ / shares Y shares	Dec. 31, 2021 shares
Class of Warrant or Right [Line Items]
Warrants (in shares) | shares	81,432	268,937		3,336	2,398
Pre Funded Warrants February 2023 [Member] | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares		1,552
Representative's warrants - February 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares		1,265
Common stock warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares		13,806
Pre-funded warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares		8,782
Representative's warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares		691
Common stock warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares		235,345
Pre-funded warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares		126,380
Representative's warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares		7,845
Common stock warrants - November 2023 | Monte Carlo Simulation Model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares		185,604
Reload warrants - June 2022 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares				1,290
Reload warrants - November 2022 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares				995
Representative's warrants | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares				50
Pre funded warrants | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | shares				170
Stock Price | Cash exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		342.49	5.905
Stock Price | Cashless exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		342.49	5.905
Stock Price | Pre Funded Warrants February 2023 [Member] | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.01
Stock Price | Representative's warrants - February 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		510.4
Stock Price | Common stock warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		178.06
Stock Price | Pre-funded warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.01
Stock Price | Representative's warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		196.04
Stock Price | Common stock warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		19.14
Stock Price | Pre-funded warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.06
Stock Price | Representative's warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		21.05
Stock Price | Common stock warrants - November 2023 | Monte Carlo Simulation Model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		13.34
Stock Price | Reload warrants - June 2022 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				1,933.14
Stock Price | Reload warrants - November 2022 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				870
Stock Price | Representative's warrants | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				870
Stock Price | Pre funded warrants | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				2.9
Exercise Price | Cash exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		928	16
Exercise Price | Cashless exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0	0
Term (years) | Cash exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5	5
Term (years) | Cashless exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5	5
Term (years) | Pre Funded Warrants February 2023 [Member] | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5
Term (years) | Representative's warrants - February 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5
Term (years) | Common stock warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5.5
Term (years) | Pre-funded warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5.5
Term (years) | Representative's warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5
Term (years) | Common stock warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5
Term (years) | Pre-funded warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5
Term (years) | Representative's warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5
Term (years) | Common stock warrants - November 2023 | Monte Carlo Simulation Model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y		5.5
Term (years) | Reload warrants - June 2022 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y				7.5
Term (years) | Reload warrants - November 2022 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y				5.5
Term (years) | Representative's warrants | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y				5
Term (years) | Pre funded warrants | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs | Y				5.5
Volatility | Cash exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.965	0.965
Volatility | Cashless exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.965	0.965
Volatility | Pre Funded Warrants February 2023 [Member] | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.965
Volatility | Representative's warrants - February 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.965
Volatility | Common stock warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.884
Volatility | Pre-funded warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.884
Volatility | Representative's warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.963
Volatility | Common stock warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.891
Volatility | Pre-funded warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.891
Volatility | Representative's warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.892
Volatility | Common stock warrants - November 2023 | Monte Carlo Simulation Model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.869
Volatility | Reload warrants - June 2022 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				0.648
Volatility | Reload warrants - November 2022 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				0.843
Volatility | Representative's warrants | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				0.843
Volatility | Pre funded warrants | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				0.843
Risk Free Rate | Cash exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.03784	0.03784
Risk Free Rate | Cashless exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.03784	0.03784
Risk Free Rate | Pre Funded Warrants February 2023 [Member] | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.0378
Risk Free Rate | Representative's warrants - February 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.0379
Risk Free Rate | Common stock warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.0356
Risk Free Rate | Pre-funded warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.0356
Risk Free Rate | Representative's warrants - April 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.0357
Risk Free Rate | Common stock warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.0474
Risk Free Rate | Pre-funded warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.0474
Risk Free Rate | Representative's warrants - October 2023 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.0474
Risk Free Rate | Common stock warrants - November 2023 | Monte Carlo Simulation Model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0.044
Risk Free Rate | Reload warrants - June 2022 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				0.0332
Risk Free Rate | Reload warrants - November 2022 | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				0.0421
Risk Free Rate | Representative's warrants | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				0.0423
Risk Free Rate | Pre funded warrants | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs				0.0421
Dividend Yield | Cash exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0	0
Dividend Yield | Cashless exercise | Black-Scholes model
Class of Warrant or Right [Line Items]
Warrant fair value measurement inputs		0	0

Warrants - Fair Value of Warran

Warrants - Fair Value of Warrant Liabilities (Details) - Common Stock Purchase Warrants - USD ($) $ in Thousands	9 Months Ended	11 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Class of Warrant or Right [Line Items]
Fair value at beginning of period	$ 72	$ 10,363
Fair value of liability warrants in excess of proceeds, at issuance		164
Exercises of liability warrants		(6,249)
Gain on changes in fair value of liability warrants	(46)	$ (3,878)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]		Fair Value Adjustment of Warrants
Fair value at end of period	$ 26	$ 72

Revenue Disaggregation and Op_3

Revenue Disaggregation and Operating Segments (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) segment	Dec. 31, 2022 USD ($)
Revenue Recognition
Total revenue	$ 2,292	$ 2,155	$ 6,201	$ 6,696	$ 8,678	$ 11,240
Number of Operating Segments | segment					1
United States
Revenue Recognition
Total revenue	2,009	1,732	5,290	5,473	$ 7,134	9,230
Australia
Revenue Recognition
Total revenue	111	139	316	419	526	688
Europe
Revenue Recognition
Total revenue	168	258	564	756	956	1,252
Rest of World
Revenue Recognition
Total revenue	4	26	31	48	62	70
Obalon line
Revenue Recognition
Total revenue					0	0
DBSN Device
Revenue Recognition
Total revenue	0	0	0	0	$ 0	$ 0
Obalon Balloon system
Revenue Recognition
Total revenue	$ 0	$ 0	$ 0	$ 0

Stock-based Compensation - Plan

Stock-based Compensation - Plan Description (Details) - shares		9 Months Ended	12 Months Ended
	Dec. 14, 2022	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Stock options
Stock-based compensation
Option expiration period		10 years	10 years
Award vesting period		4 years	4 years
2003 Stock Incentive Plan, as amended and restated
Stock-based compensation
Shares authorized				110,798
2003 Stock Incentive Plan, as amended and restated | Minimum [Member]
Stock-based compensation
Purchase price of common stock (as a percent)			100%
2003 Stock Incentive Plan, as amended and restated | Minimum [Member] | Principal (10 percent) owner
Stock-based compensation
Purchase price of common stock (as a percent)			110%
2003 Stock Incentive Plan, as amended and restated | Stock options
Stock-based compensation
Award vesting period			4 years
2003 Stock Incentive Plan, as amended and restated | Stock options | Maximum [Member]
Stock-based compensation
Option expiration period			10 years
2022 Equity Incentive Plan
Stock-based compensation
Shares available for grant	105,000
Number of shares authorized for plan as a percentage of stock outstanding	15%

Stock-based Compensation - Stoc

Stock-based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Shares
Shares, Options exercised (in shares)		0	0
Additional disclosures
Weighted average recognition period	1 year 18 days
Stock options
Shares
Shares outstanding, Beginning balance (in shares)	263
Shares, Options cancelled (in shares)	(105)
Shares outstanding, Ending balance (in shares)	158	263
Shares, Exercisable (in shares)	144
Shares, Vested and expected to vest (in shares)	158
Weighted Average Exercise Price Per Share
Weighted Average Exercise Price Per Share, Outstanding, Beginning balance (in dollars per share)	$ 21,909.5
Weighted Average Exercise Price Per Share, Options cancelled (in dollars per share)	7,629.9
Weighted Average Exercise Price Per Share, Outstanding, Ending balance (in dollars per share)	31,381.48	$ 21,909.5
Weighted Average Exercise Price Per Share, Exercisable (in dollars per share)	34,101.1
Weighted Average Exercise Price Per Share, Vested and expected to vest (in dollars per share)	$ 31,381.48
Weighted Average Remaining Contractual Life
Weighted Average Remaining Contractual Life Outstanding	6 years 1 month 6 days
Weighted Average Remaining Contractual Life, Exercisable	5 years 11 months 19 days
Weighted Average Remaining Contractual Life, Vested and expected to vest	6 years 1 month 6 days
Aggregate Intrinsic Value
Aggregate Intrinsic Value Outstanding (in dollars)	$ 0
Additional disclosures
Unrecognized share-based expenses	$ 34	$ 100
Weighted average recognition period		1 year 9 months 18 days
Vesting period	4 years	4 years
Option expiration period	10 years	10 years
Stock options | 2003 Stock Incentive Plan, as amended and restated
Shares
Shares outstanding, Beginning balance (in shares)	263	370	306
Shares, Options granted (in shares)			194
Shares, Options cancelled (in shares)		(107)	(130)
Shares outstanding, Ending balance (in shares)		263	370
Shares, Exercisable (in shares)		213
Shares, Vested and expected to vest (in shares)		274
Weighted Average Exercise Price Per Share
Weighted Average Exercise Price Per Share, Outstanding, Beginning balance (in dollars per share)	$ 21,909.5	$ 18,075.7	$ 23,117.06
Weighted Average Exercise Price Per Share, Options granted (in dollars per share)			3,422
Weighted Average Exercise Price Per Share, Options cancelled (in dollars per share)		8,661.72	8,071.28
Weighted Average Exercise Price Per Share, Outstanding, Ending balance (in dollars per share)		21,909.5	$ 18,075.7
Weighted Average Exercise Price Per Share, Exercisable (in dollars per share)		25,839.58
Weighted Average Exercise Price Per Share, Vested and expected to vest (in dollars per share)		$ 21,909.5
Weighted Average Remaining Contractual Life
Weighted Average Remaining Contractual Life Outstanding		6 years 4 months 24 days
Weighted Average Remaining Contractual Life, Exercisable		6 years
Weighted Average Remaining Contractual Life, Vested and expected to vest		6 years 4 months 24 days
Aggregate Intrinsic Value
Aggregate Intrinsic Value Outstanding (in dollars)		$ 0
Aggregate Intrinsic Value, Exercisable (in dollars)		0
Vested and expected to vest (in dollars)		$ 0
Additional disclosures
Vesting period		4 years

Stock-based Compensation - Fair

Stock-based Compensation - Fair Value of Stock Options (Details) - Stock options	12 Months Ended
	Dec. 31, 2022
Stock-based compensation
Risk-free interest rate (as a percent)	2.67%
Expected term (in years)	6 years 3 months
Expected dividend yield (as a percent)	0%
Expected volatility (as a percent)	80.40%

Stock-based Compensation - Rest

Stock-based Compensation - Restricted Stock Units (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Additional disclosures
Recognition period	1 year 18 days
Restricted stock units
Shares
Shares Unvested RSUs, Beginning balance (in shares)	25	79	591
Shares, Granted (in shares)			566
Shares, Vested (in shares)	(17)	(54)	(865)
Shares, Cancelled/Forfeited (in shares)			(213)
Shares Non-vested RSUs, Ending balance (in shares)	8	25	79
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Unvested RSUs, Beginning balance (in dollars per share)	$ 7,505.04	$ 10,100.7	$ 12,644
Weighted Average Grant Date Fair Value, Granted (in dollars per share)			981.36
Weighted Average Grant Date Fair Value, Vested (in dollars per share)		(11,298.98)	(5,651.52)
Weighted Average Grant Date Fair Value, Cancelled/Forfeited (in dollars per share)			(11,013.04)
Weighted Average Grant Date Fair Value, Non-vested RSUs, Ending balance (in dollars per share)	$ 3,847.14	$ 7,505.04	$ 10,100.7
Additional disclosures
Vested and undistributed	2	2	5
Number of shares not issued		8
Unrecognized compensation costs	$ 25	$ 600
Recognition period	11 months 1 day	1 year 2 months 12 days

Stock-based Compensation - St_2

Stock-based Compensation - Stock-based compensation expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Compensation expense recognized
Total stock-based compensation expense	$ 32	$ 216	$ 169	$ 656	$ 767	$ 2,087
Sales and marketing
Compensation expense recognized
Total stock-based compensation expense	4	30	19	89	107	280
General and administrative
Compensation expense recognized
Total stock-based compensation expense	13	128	83	384	451	1,494
Research and development
Compensation expense recognized
Total stock-based compensation expense	$ 15	$ 58	$ 67	$ 183	$ 209	$ 313

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Taxes
Income tax benefit at U.S. federal statutory rate			21%		21%	21%
Deferred:
Federal						$ (293)
State						(76)
Foreign					$ 28	(54)
Deferred income tax benefit				$ 1	28	(423)
Current:
Federal						30
State					7	9
Foreign					17	4
Total income tax benefit, net	$ 6	$ 3	$ 34	$ 21	$ 52	$ (380)

Income Taxes - Tax Rate Reconci

Income Taxes - Tax Rate Reconciliation (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Taxes
Income tax benefit at U.S. federal statutory rate	21%	21%	21%
State income tax benefit, net of federal benefit		5.90%	3.80%
Stock warrant valuation		9.70%
Other permanent differences		(2.20%)	(1.90%)
Change in state tax rate		4.30%	0.30%
Foreign rate differential		2.70%	(0.20%)
Net operating loss true up		(6.30%)
Other adjustments		(0.80%)	2.80%
Change in valuation allowance		(34.80%)	(25.00%)
Effective income tax rate		(0.50%)	0.80%

Income Taxes - Uncertain tax po

Income Taxes - Uncertain tax positions (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of amount of uncertain tax positions
Uncertain gross tax positions, January 1	$ 1,052	$ 1,052
Uncertain gross tax positions, December 31	$ 1,052	$ 1,052

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Components of Deferred Tax Assets and Liabilities [Abstract]
Start-up costs	$ 1,096	$ 1,137
Capitalized research and development costs	170	272
Reserves and accruals	751	1,157
Property and equipment	56
Intangible assets	4,420	4,597
Research and development credit	2,492	2,492
Lease liability	70	43
Net operating loss carryforwards	67,930	63,424
State and local taxes	2	2
Total gross deferred tax assets	76,987	73,124
Valuation allowance	(76,895)	(72,945)
Deferred tax assets, net of valuation allowance	92	179
Property and equipment		(80)
Operating lease right-of-use assets	(64)	(43)
Total gross deferred tax liabilities	(64)	(123)
Deferred income taxes, net	$ 28	$ 56

Income Taxes - Carryforwards an

Income Taxes - Carryforwards and Limitations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income taxes
Unrecognized tax benefits, if recognized, would affect its effective income tax rate	$ 0	$ 0
Unrecognized tax benefits, income tax penalties and interest accrued	$ 0
Minimum [Member]
Income taxes
Percentage of change in ownership	50%
State and Local Jurisdiction [Member]
Income taxes
Net operating loss carryforwards amount	$ 348.7	329.1
Foreign Tax Jurisdiction [Member]
Income taxes
Net operating loss carryforwards amount	0.2	0.2
Internal Revenue Service (IRS) [Member]
Income taxes
Net operating loss carryforwards amount	$ 218.9	$ 207.9

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)			12 Months Ended
	May 11, 2023	Aug. 06, 2021	Dec. 31, 2023	Dec. 31, 2022
Employee Arrangements and Other Compensation
Severance benefits payable			$ 800,000
Purchase Commitments
Purchase commitments			900,000
Accrued Liabilities [Member]
Employee Arrangements and Other Compensation
Accrued performance bonuses			15,000	$ 300,000
Cowen and Company
Litigation
Agreed settlement amount	$ 1,350,000
Service fees sought		$ 1,350,000
Litigation settlement, interest percent	9%
Litigation settlement, attorney fees to be paid after six months	$ 200,000
Litigation settlement, accrual for attorney fees			200,000
Litigation settlement, attorney fees payable	675,000
Payment for legal judgment			1,350,000
Litigation settlement, attorney fees to be paid after twelve months	200,000
Litigation settlement, attorney fees to be paid up front	$ 275,000
Litigation settlement first installment amount paid			$ 275,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 743		$ 4,459			$ 3,855
Restricted cash	100		100			100
Accounts and other receivables (net of allowance for doubtful accounts of $866 and $804, respectively)	1,344		1,659			2,180
Inventory	2,934		3,741			3,611
Prepaid expenses and other current assets	217		337			165
Total current assets	5,338		10,296			9,911
Property and equipment, net	43		60			698
Operating lease right-of-use assets	177		250			171
Deferred tax asset, net	28		28			56
Other intangible assets, net						260
Other assets	29		29			46
Total assets	5,615		10,663			11,142
Current liabilities:
Accounts payable	2,105		1,689			1,926
Accrued and other liabilities	1,643		1,814			5,040
Warranty liability, current	163		163			344
Operating lease liabilities, current	114		111			171
Total current liabilities	4,025		3,777			7,481
Operating lease liabilities, noncurrent	77		151
Common stock warrant liabilities	26		72
Total liabilities	4,128		4,000			7,481
Commitments and contingencies (Note 10)
Stockholders' equity:
Common stock, $0.001 par value; 300,000,000 shares authorized at September 30, 2024 and December 31, 2023; 704,697 and 404,437 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively
Additional paid-in capital	642,518		642,325			627,936
Accumulated deficit	(640,943)		(635,574)			(624,187)
Accumulated other comprehensive loss	(88)		(88)			(88)
Total stockholders' equity	1,487	$ 3,035	6,663	$ 3,083	$ 6,738	3,661	$ 44,334
Total liabilities and stockholders' equity	5,615		10,663			11,142
Series C convertible preferred stock
Stockholders' equity:
Preferred stock, 10,000,000 shares authorized: Series C convertible preferred stock, $0.001 par value; 95,388 shares issued and outstanding at September 30, 2024 and December 31, 2023

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Allowance for doubtful accounts	$ 866	$ 804	$ 410
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000	300,000,000
Common stock, shares issued	704,697	404,437	8,955
Common stock, shares outstanding	704,697	404,437	8,955
Series C convertible preferred stock
Preferred stock, authorized	10,000,000	10,000,000	10,000,000
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Preferred stock, issued	95,388	95,388	95,388
Preferred stock outstanding	95,388	95,388	95,388

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Condensed Consolidated Statements of Operations
Revenue	$ 2,292	$ 2,155	$ 6,201	$ 6,696	$ 8,678	$ 11,240
Cost of revenue	853	867	2,463	2,990	3,130	4,438
Gross profit	1,439	1,288	3,738	3,706	5,548	6,802
Operating expenses:
Sales and marketing	719	1,791	2,408	6,150	7,548	14,093
General and administrative	2,082	2,058	6,074	8,724	10,324	17,250
Research and development	399	542	1,282	1,576	2,315	2,537
Impairment of long-lived assets		777		777	777	18,744
Gain on disposal of assets, net				(33)	(33)	529
Total operating expenses	3,200	5,168	9,764	17,194	20,931	53,153
Operating loss	(1,761)	(3,880)	(6,026)	(13,488)	(15,383)	(46,351)
Other expense (income), net:
Interest income, net		(5)	(13)	(9)	(26)	113
Gain on changes in fair value of liability warrants	(27)	(412)	(46)	(3,850)	(3,878)
Gain on extinguishment of debt			(429)
Loss (gain) on foreign currency exchange, net	(50)	68	(10)	47	(22)	141
Other	(109)		(193)	(8)	(122)	(11)
Loss before income tax provision	(1,575)	(3,531)	(5,335)	(9,668)	(11,335)	(46,594)
Income tax expense	6	3	34	21	52	(380)
Net loss	$ (1,581)	$ (3,534)	$ (5,369)	$ (9,689)	$ (11,387)	$ (46,214)
Net loss per share - basic and diluted:
Net loss per share - basic (in dollars per share)	$ (3.11)	$ (59.36)	$ (11.94)	$ (199.98)	$ (110.87)	$ (6,315.92)
Net loss per share - diluted (in dollars per share)	$ (3.11)	$ (59.36)	$ (11.94)	$ (199.98)	$ (110.87)	$ (6,315.92)
Shares used to compute basic net loss per share (in shares)	508,851	59,538	449,614	48,451	102,707	7,317
Shares used to compute diluted net loss per share (in shares)	508,851	59,538	449,614	48,451	102,707	7,317

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Condensed Consolidated Statements of Comprehensive Loss
Net loss	$ (1,581)	$ (3,534)	$ (5,369)	$ (9,689)	$ (11,387)	$ (46,214)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	1	1		(6)		4
Other comprehensive income (loss), net of tax	1	1		(6)		4
Comprehensive loss	$ (1,580)	$ (3,533)	$ (5,369)	$ (9,695)	$ (11,387)	$ (46,210)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Preferred Stock Series C convertible preferred stock	Preferred Stock Series D Mirroring Preferred Stock	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Total
Balance at Dec. 31, 2021					$ 622,399	$ (577,973)	$ (92)	$ 44,334
Balance (in shares) at Dec. 31, 2021	95,388			6,149
Changes in Stockholders' (Deficit) Equity
Net loss						(46,214)		(46,214)
Other comprehensive income, net of tax							4	4
Series D Mirroring preferred stock issued (in shares)		2,500
Series D Mirroring preferred stock canceled (in shares)		(2,500)
Stock compensation					2,087			2,087
Cancellation of common stock (in shares)				(346)
Common stock purchased					639			639
Common stock purchased (in shares)				826
Issuance of stock from RSUs (in shares)				369
Issuance of stock for bonuses					318			318
Issuance of stock for bonuses (in shares)				497
Exercise of warrants					2,493			2,493
Exercise of warrants (in shares)				1,460
Balance at Dec. 31, 2022					627,936	(624,187)	(88)	3,661
Balance (in shares) at Dec. 31, 2022	95,388		95,388	8,955
Changes in Stockholders' (Deficit) Equity
Net loss						(9,689)		(9,689)
Other comprehensive income, net of tax							(6)	(6)
Issuance of common stock pursuant to reverse stock split (in shares)				318
Stock compensation					656			656
Common stock purchased					895			895
Common stock purchased (in shares)				25,456
Equity issuance costs					(247)			(247)
Issuance of stock from RSUs (in shares)				41
Exercise of warrants					7,813			7,813
Exercise of warrants (in shares)				24,768
Balance at Sep. 30, 2023					637,053	(633,876)	(94)	3,083
Balance (in shares) at Sep. 30, 2023			95,388	59,538
Balance at Dec. 31, 2022					627,936	(624,187)	(88)	3,661
Balance (in shares) at Dec. 31, 2022	95,388		95,388	8,955
Changes in Stockholders' (Deficit) Equity
Net loss						(11,387)		(11,387)
Issuance of common stock pursuant to reverse stock split (in shares)				318
Stock compensation					766			766
Common stock purchased					10,140			10,140
Common stock purchased (in shares)				55,973
Equity issuance costs					(653)			(653)
Issuance of stock from RSUs (in shares)				44
Exercise of warrants					4,136			4,136
Exercise of warrants (in shares)				339,147
Balance at Dec. 31, 2023					642,325	(635,574)	(88)	6,663
Balance (in shares) at Dec. 31, 2023	95,388		95,388	404,437
Balance at Jun. 30, 2023					637,175	(630,342)	(95)	6,738
Balance (in shares) at Jun. 30, 2023			95,388	59,526
Changes in Stockholders' (Deficit) Equity
Net loss						(3,534)		(3,534)
Other comprehensive income, net of tax							1	1
Stock compensation					216			216
Equity issuance costs					(338)			(338)
Issuance of stock from RSUs (in shares)				12
Balance at Sep. 30, 2023					637,053	(633,876)	(94)	3,083
Balance (in shares) at Sep. 30, 2023			95,388	59,538
Balance at Dec. 31, 2023					642,325	(635,574)	(88)	6,663
Balance (in shares) at Dec. 31, 2023	95,388		95,388	404,437
Changes in Stockholders' (Deficit) Equity
Net loss						(5,369)		(5,369)
Issuance of common stock pursuant to reverse stock split (in shares)				198,014
Stock compensation					169			169
Issuance of stock from RSUs (in shares)				5
Exercise of warrants					24			24
Exercise of warrants (in shares)				102,241
Balance at Sep. 30, 2024					642,518	(640,943)	(88)	1,487
Balance (in shares) at Sep. 30, 2024			95,388	704,697
Balance at Jun. 30, 2024					642,486	(639,362)	(89)	3,035
Balance (in shares) at Jun. 30, 2024			95,388	506,680
Changes in Stockholders' (Deficit) Equity
Net loss						(1,581)		(1,581)
Other comprehensive income, net of tax							1	1
Issuance of common stock pursuant to reverse stock split (in shares)				198,014
Stock compensation					32			32
Issuance of stock from RSUs (in shares)				3
Balance at Sep. 30, 2024					$ 642,518	$ (640,943)	$ (88)	$ 1,487
Balance (in shares) at Sep. 30, 2024			95,388	704,697

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (5,369)	$ (9,689)	$ (11,387)	$ (46,214)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	17	114	121	330
Amortization of intangible assets		33	33	1,823
Impairment of long-lived assets		777	777	18,744
Gain on extinguishment of debt	(429)
Gain on disposal of assets, net		(33)	(33)	529
Stock-based compensation	169	656	766	2,087
Bad debt expense	61	450	395	(43)
Provision for inventory excess and obsolescence	140	101	335	579
Deferred income tax		1	28	(423)
Gain on changes in fair value of liability warrants	(46)	(3,850)	(3,878)
Offering cost		298
Other noncash items	2	12	17	(23)
Change in operating assets and liabilities:
Accounts and other receivables	256	(422)	125	678
Inventory	667	307	(465)	(1,187)
Prepaid expenses and other current assets	119	(329)	(172)	1,141
Accounts payable and accrued liabilities	673	(2,764)	(3,457)	448
Warranty liability		(182)	(182)	(371)
Other		17	17
Net cash used in operating activities	(3,740)	(14,503)	(16,960)	(21,902)
Cash flows from investing activities:
Capital expenditures		(43)	(43)	(131)
Proceeds from sale of capital assets		33	33	39
Cash used in investing activities:		(10)	(10)	(92)
Cash flows from financing activities:
Proceeds from sale and issuance of securities		12,451	13,438	639
Exercise of warrants	24		4,136	2,491
Payments of equity issuance costs		(338)
Net cash provided by financing activities	24	12,113	17,574	3,130
Effect of currency exchange rate changes on cash and cash equivalents		(6)		4
Net change in cash, cash equivalents and restricted cash	(3,716)	(2,406)	604	(18,860)
Cash, cash equivalents and restricted cash at beginning of period	4,559	3,955	3,955	22,815
Cash, cash equivalents and restricted cash at end of period	843	1,549	4,559	3,955
Supplemental disclosure:
Cash paid for income taxes	$ 12	$ 2	$ 10	5
Noncash investing and financing activities:
Capital expenditures accruals				$ 6

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2024
Basis of Presentation
Basis of Presentation	(1) Basis of Presentation The accompanying interim condensed consolidated financial statements and related disclosures of Reshape Lifesciences Inc. (the “Company” or “ReShape”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the consolidated financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed on April 1, 2024. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) have been condensed or omitted. In the opinion of management, the interim consolidated condensed financial statements reflect all adjustments considered necessary for a fair statement of the interim periods. All such adjustments are of a normal, recurring nature. The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for the full year. Reverse Stock Split On September 23, 2024, at the commencement of trading, the Company effected a 1 -for-58 reverse stock split. Accordingly, all share and per share amounts for the periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect the reverse stock split. No fractional shares were issued in connection with the reverse stock split. Summary of Significant Accounting Policies The Company’s significant accounting policies are described in Note 2 to its audited consolidated financial statements for the year ended December 31, 2023, which are included in the Company’s 2023 Annual Report on Form 10-K which was filed with the SEC on April 1, 2024. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results may materially differ from these estimates. The Company reviews its estimates on an ongoing basis or as new information becomes available to ensure that these estimates appropriately reflect changes in its business. Inventory The Company accounts for inventory at the lower of cost or net realizable value, where net realizable value is based on market prices less costs to sell. The Company establishes inventory reserves for obsolescence based upon specific identification of expired or unusable units with a corresponding provision included in cost of revenue. Long-Lived Assets We assess the potential impairment of long-lived assets, principally property and equipment, whenever events or changes in circumstances indicate that the carrying value of the asset group may not be fully recoverable. If an indicator of impairment exists for any of its asset groups, an estimate of undiscounted future cash flows over the life of the primary asset for each asset group is compared to that long-lived asset group’s carrying value. If the carrying value of the asset group is greater than the estimated future undiscounted cash flow, the Company then determines the fair value of the assets, and if an asset is determined to be impaired, the impairment loss is measured by the excess of the carrying amount of the asset over its fair value. Fair Value of Financial Instruments The carrying amounts of cash equivalents, accounts receivable, accounts payable and certain accrued and other liabilities approximate fair value due to their short-term maturities. Refer to Note 6 regarding fair value measurements and inputs of warrants. Net Loss Per Share The following table sets forth the potential shares of common stock that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented: ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ 2024 2023 Stock options 144 305 Unvested restricted stock units ​ 8 ​ 45 Convertible preferred stock ​ 10 ​ 10 Warrants 81,432 28,147 ​ Recent Accounting Pronouncements ​ New accounting standards not yet adopted are discussed below. In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03, Income Statement Reporting Comprehensive Income Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses , which requires companies to provide more detailed and organized disclosures of their expenses in their income statements. The standard requires breaking down expenses into specific categories, such as employee compensation and costs related to depreciation and amortization. This amendment is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, on a prospective basis and early adoption and retrospective application is permitted. The Company is currently evaluating this new guidance and its impact on its Consolidated Financial Statements and related disclosures. ​ In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) : Improvements to Income Tax Disclosures, which requires entities to provide additional information in the rate reconciliation and additional disaggregated disclosures about income taxes paid. This guidance requires public entities to disclose in their rate reconciliation table additional categories of information about federal, state, and foreign income taxes and to provide more details about the reconciling items in some categories if the items meet a quantitative threshold. The guidance is effective for annual periods beginning after December 15, 2024. The Company does not expect the adoption of this guidance to impact its consolidated financial statements, but the guidance will impact its income tax disclosures. ​ In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) : Improvements to Reportable Segment Disclosures. The amendments require disclosure of significant segment expenses and other segment items and requires entities to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. The amendment also requires disclosure of the title and position of the chief operating decision maker (“CODM”) and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Retrospective application is required, and early adoption is permitted. The Company is currently evaluating the impact the guidance will have on its consolidated financial statements .

Liquidity and Management's Pl_3

Liquidity and Management's Plans	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Liquidity and Management's Plans
Liquidity and Management's Plans	(2) Liquidity and Management’s Plans The Company currently does not generate revenue sufficient to offset operating costs and anticipates such shortfalls to continue as the Company has modified its strategy to a metrics-driven approach through a sustainable and scalable business model, via a digital lead generation and re-engagement strategy. As of September 30, 2024, the Company had net working capital of approximately $1.3 million, primarily due to cash and cash equivalents and restricted cash of $0.8 million, and $1.3 million of net accounts receivable. The Company has raised gross proceeds of $0.7 million from the issuance of a senior secured convertible note on October 16, 2024, for further details see Note 11. Based on its available cash resources, the Company will not have sufficient cash on hand to fund its current operations for more than twelve months from the date of this filing. This condition raises substantial doubt about the Company’s ability to continue as a going concern. The Company’s anticipated operations include plans to (i) merge with Vyome Therapeutics, Inc and sell certain assets to Biorad, which will continue the operations, (ii) grow sales and operations of the Company with the Lap-Band product line both domestically and internationally as well as to obtain cost savings synergies, (iii) introduce to the market Lap-Band 2.0 FLEX, (iv) continue development of the Diabetes Bloc-Stim Neuromodulation (“DBSN”) device, and (v) prior to such merger and sale, explore and capitalize on synergistic opportunities to expand our portfolio and offer future minimally invasive treatments and therapies in the obesity continuum of care. The Company believes that it has the flexibility to manage the growth of its expenditures and operations depending on the amount of available cash flows, which could include reducing expenditures for marketing and product development activities. There can be no assurance as to whether the Company will close the planned transactions or whether additional financing will be available on terms acceptable to the Company, if at all. If sufficient funds on acceptable terms are not available when needed, it would have a negative impact on the Company’s financial condition and could force the Company to delay, limit, reduce, or terminate product development or future commercialization efforts or grant rights to develop and market product candidates or testing products that the Company would otherwise plan to develop. Therefore, the plans cannot be deemed probable of being implemented. As a result, the Company’s plans do not alleviate substantial doubt about our ability to continue as a going concern. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the ordinary course of business. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of the uncertainties described above.	(3) Liquidity and Management’s Plans The Company currently does not generate revenue sufficient to offset operating costs and anticipates such shortfalls to continue, primarily due to the introduction of GLP-1 pharmaceuticals, which has taken a significant market share of the medical treatments for obesity. As of December 31, 2023, the Company had net working capital of approximately $6.5 million, primarily due to cash and cash equivalents and restricted cash of $4.6 million. The Company’s principal source of liquidity as of December 31, 2023, consisted of approximately $4.5 million of cash and cash equivalents, and $1.7 million of accounts receivable. The Company completed multiple public offerings during 2023, which the Company raised over $17.6 million in cash and cash equivalents after deducting underwriting expenses, commissions and offering expenses. Based on our available cash resources, we may not have sufficient cash on hand to fund our current operations for more than 12 months from the date of filing the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2023. This condition raises substantial doubt about our ability to continue as a going concern. The Company’s anticipated operations include plans to (i) grow sales and operations of the Company with the Lap-Band product line both domestically and internationally as well as to obtain cost savings synergies, (ii) introduce to the market Lap-Band 2.0 FLEX, (iii) continue development of the Diabetes Bloc-Stim Neuromodulation (“DBSN”) device, (vi) identifying strategic merger and acquisition alternatives, (v) seek opportunities to find strategic partners to leverage our intellectual property portfolio and custom development services to provide third-party sales and licensing opportunities, and (vi) explore and capitalize on synergistic opportunities to expand our portfolio and offer future minimally invasive treatments and therapies in the obesity continuum of care. The Company believes that it has the flexibility to manage the growth of its expenditures and operations depending on the amount of available cash flows, which could include reducing expenditures for marketing, and product development activities. If managements’ plans don’t develop, and the Company doesn’t get additional cash raises, at the current burn rate, management expects to run out of cash during the fourth quarter of 2024. The Company has incurred significant net losses and negative cash flows from operations since inception, and as a result has an accumulated deficit of approximately $635.6 million. The Company also expects to incur a net loss and negative cash flows from operations for 2024. The Company will be required to raise additional capital, however, there can be no assurance as to whether additional financing will be available on terms acceptable to the Company, if at all. If sufficient funds on acceptable terms are not available when needed, it would have a negative impact on the Company’s financial condition and could force the Company to delay, limit, reduce, or terminate product development or future commercialization efforts or grant rights to develop and market product candidates or testing products that the Company would otherwise plan to develop. Therefore, the plans cannot be deemed probable of being implemented. As a result, the Company’s plans do not alleviate substantial doubt about our ability to continue as a going concern. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the ordinary course of business. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of the uncertainties described above. COVID-19 and Supply Chain Disruptions Risk and Uncertainties The impact of the COVID-19 outbreak has subsided substantially in the U.S. but continues to result in reduced activity levels outside of the U.S., such as continued restrictions on travel and business operations and advising or requiring individuals to limit or forego their time outside of their homes or places of business. In response to the global supply chain instability and inflationary cost increases, we continue to take action to minimize, as much as possible, any potential adverse impacts by working closely with our suppliers to closely monitor the availability of raw materials, lead times, and freight carrier availability. We continuously monitor domestic and global economic conditions, potential outbreaks in viruses that may impact the medical field, and introduction of alternative procedures, pharmaceuticals and weight loss trends that may impact our business. With this information, we develop new models and approaches to achieve the best outcomes.

Supplemental Balance Sheet In_4

Supplemental Balance Sheet Information	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Supplemental Balance Sheet Information
Supplemental Balance Sheet Information	(3) Supplemental Balance Sheet Information ​ Components of selected captions in the condensed consolidated balance sheets consisted of the following: ​ Inventory: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Raw materials ​ $ 965 ​ $ 1,020 Sub-assemblies ​ ​ 1,163 ​ ​ 1,379 Finished goods ​ 806 ​ 1,342 Total inventory ​ $ 2,934 ​ $ 3,741 ​ Prepaid expenses and other current assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Prepaid insurance ​ $ 95 ​ $ 110 Professional services ​ ​ 29 ​ ​ — Patents ​ ​ 5 ​ ​ 13 Prepaid advertising and marketing ​ ​ 21 ​ ​ 41 Taxes ​ ​ 16 ​ ​ 47 Other current assets ​ ​ 51 ​ ​ 126 Total prepaid expenses and other current assets ​ $ 217 ​ $ 337 ​ Accrued and other liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Payroll and benefits ​ $ 702 ​ $ 701 Accrued legal settlements ​ ​ — ​ ​ 200 Customer deposits ​ ​ 683 ​ ​ 639 Taxes ​ ​ 44 ​ ​ 61 Accrued professional ​ ​ 169 ​ ​ 155 Other liabilities ​ 45 ​ 58 Total accrued and other liabilities ​ $ 1,643 ​ $ 1,814 ​ Accounts payable: ​ During the second quarter of 2024, management requested outside legal counsel to provide guidance with respect to various accounts payables carried on the books from 2020 and prior. Based on the review of the statute of limitations for the various states these vendors were located, legal counsel provided a conclusion regarding whether the laws per the respective states provided that the statute of limitations has expired. The statute of limitations is an affirmative defense in which the defendant introduces evidence, which, if found to be credible, will negate criminal or civil liability, even if it is proven the defendant committed the alleged acts. The party raising the affirmative defense has the burden of proof on establishing that it applies. In a civil action in which a creditor demands payment on a written instrument evidencing a debt, the successful assertion of the statute of limitations defense will bar collection of the debt. In order to assert the statute of limitations as a defense, a defendant must specifically assert the defense is the answer. If a defendant fails to specifically plead the defense, it will be deemed to be waived. Since no action to enforce such liabilities was brought before September 30, 2024, it is our opinion that the liability is time-barred from collection under the respective state laws and should be removed from the Company’s balance sheet. ​ Therefore, the Company made the decision to write-off the payables totaling $429 thousand. As of September 30, 2024, the write-off of $429 thousand resulted in a gain on extinguishment of debt which was reported on the statement of operations for the nine months ended September 30, 2024.	(4) Supplemental Balance Sheet Information Inventory ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Raw materials ​ $ 1,020 ​ $ 832 Sub-assemblies ​ ​ 1,379 ​ ​ 864 Finished goods ​ 1,342 ​ 1,915 Total inventory ​ $ 3,741 ​ $ 3,611 ​ Prepaid expenses and other current assets: ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Prepaid insurance ​ $ 110 ​ $ 78 Patents ​ ​ 13 ​ ​ — Prepaid advertising and marketing ​ ​ 41 ​ ​ 3 Taxes ​ ​ 47 ​ ​ — Other current assets ​ ​ 126 ​ ​ 84 Total prepaid expenses and other current assets ​ $ 337 ​ $ 165 ​ Accrued and other liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Payroll and benefits ​ $ 701 ​ $ 1,829 Accrued legal settlements ​ ​ 200 ​ ​ 1,775 Customer deposits ​ ​ 639 ​ ​ 510 Taxes ​ ​ 61 ​ ​ 119 Accrued professional ​ ​ 155 ​ ​ 316 Other liabilities ​ 58 ​ 491 Total accrued and other liabilities ​ $ 1,814 ​ $ 5,040 ​

Leases_2

Leases	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases
Leases	(4) Leases The Company had a noncancelable operating lease for office and warehouse space in San Clemente, which expired June 30, 2023. On March 13, 2023, the Company entered into a lease for approximately 5,038 square feet of office and warehouse space at 18 Technology Drive, Suite 110, Irvine, California 92618 and relocated its principal executive offices from our former San Clemente, California location to the Irvine, California location. The Irvine lease has a term of 36 months , commencing on May 1, 2023. The Company does not have any short-term leases or financing lease arrangements. Lease and non-lease components are accounted for separately. Operating lease costs were $0.1 million and $ 16 thousand for the three months ended September 30, 2024 and 2023, respectively, and $0.1 million and $0.3 million for the nine months ended September 30, 2024 and 2023, respectively. Variable lease costs were not material. Supplemental information related to operating leases is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, Balance Sheet information ​ 2024 ​ 2023 Operating lease ROU assets ​ $ 177 ​ $ 250 ​ ​ ​ ​ ​ ​ ​ Operating lease liabilities, current portion ​ $ 114 ​ $ 111 Operating lease liabilities, long-term portion ​ ​ 77 ​ ​ 151 Total operating lease liabilities ​ $ 191 ​ $ 262 ​ ​ ​ ​ ​ ​ ​ Cash flow information for the nine months ended September 30, ​ 2024 ​ 2023 Cash paid for amounts included in the measurement of operating leases liabilities ​ $ 83 ​ $ 174 ​ Maturities of operating lease liabilities were as follows as of September 30, 2024: ​ ​ ​ ​ ​ ​ 2024 (balance of year) ​ $ 28 ​ 2025 ​ ​ 115 ​ 2026 ​ ​ 59 ​ Total lease payments ​ ​ 202 ​ Less: imputed interest ​ ​ 11 ​ Total lease liabilities ​ $ 191 ​ ​ ​ ​ ​ ​ Weighted-average remaining lease term at end of period (in years) ​ ​ 1.9 ​ Weighted-average discount rate at end of period ​ ​ 6.9 % ​	(8) Leases The Company had a noncancelable operating lease for office and warehouse space in San Clemente, which expired June 30, 2023. The Company also had an operating lease and warehouse space in Carlsbad, California, which expired June 30, 2022. On March 13, 2023, the Company entered into a lease for approximately 5,038 square feet of office and warehouse space at 18 Technology Drive, Suite 110, Irvine, California 92618 and relocated our principal executive offices from our former San Clemente, California location to the Irvine, California location. The Irvine, California lease has a term of 36 months commencing on May 1, 2023. The Company does not have any short-term leases or financing lease arrangements and the effects of any lease modifications have not been material. Lease and non-lease components are accounted for separately. The Company determines the lease term as the noncancelable period of the lease, and may include options to extend or terminated the lease when reasonably certain that the Company will exercise that option. Leases with a term of 12 months or less are not recognized on the balance sheet. The Company uses its incremental borrowing rate based on the information available at lease commencement in determining the present value of unpaid lease payments. Right-of-use assets also include any lease payments made at or before lease commencement and any initial direct costs incurred, and exclude any lease incentives received. Operating lease costs for the years ended December 31, 2023 and 2022, were $0.3 million and $0.7 million, respectively. Variable lease costs were not material. Supplemental information related to operating leases is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, Balance Sheet information 2023 2022 Operating lease ROU assets ​ $ 250 ​ $ 171 ​ ​ ​ ​ ​ ​ ​ Operating lease liabilities, current portion ​ $ 111 ​ $ 171 Operating lease liabilities, long-term portion ​ ​ 151 ​ ​ — Total operating lease liabilities ​ $ 262 ​ $ 171 ​ ​ ​ ​ ​ ​ ​ ​ Cash flow information for the twelve months ended December 31, 2023 2022 Cash paid for amounts included in the measurement of operating leases liabilities ​ $ 228 ​ $ 560 ​ Maturities of operating lease liabilities at December 31, 2023 were as follows: ​ ​ ​ ​ ​ ​ 2024 ​ ​ 111 ​ 2025 ​ ​ 115 ​ 2026 ​ ​ 59 ​ Total lease payments ​ ​ 285 ​ Less: imputed interest ​ ​ 23 ​ Total lease liabilities ​ $ 262 ​ ​ ​ ​ ​ ​ Weighted-average remaining lease term at end of period (in years) ​ ​ 2.4 ​ Weighted-average discount rate at end of period ​ ​ 6.9 % ​

Equity_2

Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity
Equity	(5) Equity ​ Common Stock Issued Related to Restricted Stock Units ​ During the three months ended September 30, 2024 and 2023, the Company issued 3 shares of common stock and 12 shares of common stock, respectively, subject to vesting of the restricted stock units. During the nine months ended September 30, 2024 and 2023, the Company issued 5 shares of common stock and 41 shares of common stock, respectively, subject to vesting of restricted stock units. For further details see Note 9. ​ May 2024 Exercise of Warrants for Common Stock ​ On May 30, 2024, an accredited investor exercised outstanding warrants, of which 1,811 shares of common stock were issued in accordance with the terms of the warrant agreement. The Company received approximately $24 thousand of cash. ​ June 2024 Exercise of Warrants for Common Stock ​ On June 4, 2024, the Company issued 100,430 shares of common stock in exchange for 185,604 common stock purchase warrants. These warrants were exercised using the cashless mechanism within the warrant agreement. ​ February 2023 Public Offering of Common Stock and Warrants ​ On February 8, 2023, the Company closed a public offering of 21,983 units, with each consisting of one share of its common stock, or one pre-funded warrant to purchase one share of its common stock, and one warrant to purchase one and one -half shares of its common stock. Each unit was sold at the public offering price of $464.00 . The warrants in the units are immediately exercisable at a price of $464.00 per share and expire five years from the date of issuance. Alternatively, each warrant can be exercised pursuant to the “alternative cashless exercise” provision, to which the holders would receive an aggregate number of shares of common stock equal the product of (x) the aggregate number of shares of common stock that would be issuable upon a cash exercise and (y) 0.50 . For purposes of clarity, one common warrant to purchase one and one -half shares would be exercisable for 0.75 shares under this alternative cashless exercise provision. The shares of common stock (or pre-funded warrants in lieu thereof) and accompanying warrants were only purchasable together in this offering but were issued separately and immediately separable upon issuance. As of September 30, 2024 warrants to purchase 28,869 shares of common stock have been exercised under the alternative cashless exercise for a total of 14,402 shares of common stock. ​ Net proceeds, after deducting underwriting discounts and commissions and estimated offering expenses, were approximately $10.2 million. The Company has been using the net proceeds of this offering to continue implementation of its growth strategies, for working capital and general corporate purposes. ​ The Company also granted the underwriters an option to purchase an additional 3,298 shares of common stock and/or additional warrants to purchase up to 4,947 shares of common stock, to cover over-allotments, of which Maxim Group LLC exercised its option to purchase additional warrants to purchase 4,947 shares of common stock. ​	(9) Equity The Company may issue preferred stock, common stock, or both, in connection with underwritten public offerings, registered direct offerings, private placements or business acquisitions. Such issuances of equity typically include the issuance or sale of warrants to purchase common stock. Certain issuances of convertible preferred stock and warrants may contain anti-dilutive features apart from customary adjustments for splits and reverse splits of common stock (collectively, “down round features”). When a series of convertible preferred stock contains this non-standard down round feature, the Company is required to adjust the conversion price in the event of future stock sales at a lower unit price. When warrants issued in connection with an equity transaction contain, or are amended to contain, this non-standard down round feature, the Company is required to adjust the exercise price upon the issuance of any shares of common stock or securities convertible into shares of common stock below the then-existing exercise price and evaluate and account for the value attributable to the reduced warrant exercise price. In the event down round adjustments are triggered, the values attributable to the adjustment to the convertible preferred stock conversion price and warrant exercise price are recorded as an increase to additional paid-in capital and increase to accumulated deficit. All series of the Company’s convertible preferred stock are classified in stockholders’ equity, including those with the down round feature, when applicable to the equity transaction. Warrants to purchase common stock are classified in stockholders’ equity, including those issued with the down round feature, as they are both indexed to the Company’s own stock and meet the scope exception in ASC 815 “Derivatives and Hedging.” The Company had the following equity transactions during the years ended December 31, 2023 and 2022: November 2023 Exercise of Warrants for Common Stock On November 21, 2023, the Company entered into a warrant exercise agreement with an existing accredited investor to exercise certain outstanding warrants to purchase up to an aggregate of 92,802 shares of the Company’s common stock (the “Existing Warrants”). In consideration for the immediate exercise of the Existing Warrants for cash, the exercising holders received new unregistered warrants to purchase up to an aggregate of 185,604 shares (equal to 200% of the shares of common stock issued in connection with the Exercise) of the Company’s common stock (the “New Warrants”) in a private placement. In connection with the Exercise, the Company also agreed to reduce the exercise price of the Existing Warrants from $14.52 to $13.34 and to reduce the exercise price of the remaining unexercised warrants from either $19.14 or $14.52 to $13.34 per share, which is equal to the most recent closing price of the Company’s common stock on The Nasdaq Capital Market prior to the execution of the warrant exercise agreement. The New Warrants will become exercisable six months after issuance at an exercise price of $13.34 per share and have a term of exercise equal to five The gross proceeds to the Company from the Exercise was approximately $1.2 million, prior to deducting warrant inducement agent fees and estimated offering expenses. The Company intends to use the remainder of the net proceeds for commercial growth, working capital and general corporate purposes. Maxim Group LLC (“Maxim”) acted as the exclusive warrant inducement agent and financial advisor to the Company for the Exercise. The Company agreed to pay Maxim an aggregate cash fee equal to 6.5% of the gross proceeds received by the Company from the Exercise. October 2023 Securities Offering On October 3, 2023, the Company completed a Securities Purchase Agreement with certain investors pursuant to which the Company agreed to issue and sell to the investors (i) 30,518 shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”), (ii) warrants to purchase up to 235,345 shares of Common Stock at an initial exercise price of $19.14 per share (the “Common Warrants”) and (iii) pre-funded warrants to purchase 126,380 shares of Common Stock at an exercise price of $0.001 per share. The securities were sold as part of units at a price of $19.14 per unit or, with respect to the units including pre-funded warrants, $19.08 per unit. In connection with the offering, the Company also agreed that certain existing warrants to purchase up to an aggregate of 16,644 shares of Common Stock at an exercise price of $178.06 per share and warrants to purchase up to an aggregate of 6,595 shares of Common Stock at an exercise price of $464.00 per share that were previously issued to one of the investors, were amended effective upon the closing of the Offering so that the amended warrants have an exercise price of $19.14 per share. The net proceeds from the offering were approximately $2.8 million, after deducting the placement agent fees and before deducting offering expenses. April 2023 Securities Offering On April 20, 2023, the Company entered into a Securities Purchase Agreement with a certain institutional investor, pursuant to which the Company agreed to issue and sell to the Investor in a registered direct offering (i) 5,025 shares of the Company’s common stock, par value $0.001 per share, and (ii) pre-funded warrants to purchase an aggregate of 8,782 shares of Common Stock. Each share of common stock was sold at a price of $178.06 per share and each Pre-funded Warrant was sold at an offering price of $178.00 per share underlying such Pre-funded Warrants, for aggregate gross proceeds of approximately $2.5 million before deducting the placement agent’s fees and the offering expenses. The Company has been using the net proceeds of this offering to continue implementation of its growth strategies, for working capital and general corporate purposes. In addition, under the Purchase Agreement, the Company also agreed to issue and sell to the Investor in a concurrent private placement warrants to purchase an aggregate of 13,806 shares of common stock. In connection with the Offering, the Company also agreed that certain existing warrants to purchase up to an aggregate of 2,839 shares of Common Stock that were issued to the Investor, at an exercise price of $870.00 per share, were amended effective upon the closing of the Offering so that the amended warrants have an exercise price of $178.06. The Company’s exclusive placement agent in connection with the Offering, Maxim Group LLC, received a cash fee equal to 7.0% of the gross proceeds received by the Company from the sale of the securities in Offering, as well as reimbursement for certain expenses, and warrants to purchase up to 691 shares of Common Stock, which is equal to 5.0% of the aggregate amount of shares of Common Stock issued in the Offering, at an exercise price of $196.04 per share. February Public Offering of Common Stock and Warrants On February 8, 2023, the Company closed a public offering of 21,983 units, with each consisting of one share of its common stock, or one pre-funded warrant to purchase one share of its common stock, and one warrant to purchase one and one one and one Gross proceeds, before deducting underwriting discounts and commissions and estimated offering expenses, are approximately $10.2 million. The Company has been using the net proceeds of this offering to continue implementation of its growth strategies, for working capital and general corporate purposes. The Company also granted the underwriters an option to purchase an additional 3,298 shares of common stock and/or additional warrants to purchase up to 4,947 shares of common stock, to cover over-allotments, of which Maxim Group LLC exercised its option to purchase additional warrants to purchase 4,947 shares of common stock. November 2022 Sale of Common Stock On November 8, 2022, the Company entered into a securities purchase agreement with an existing accredited investor, to issue and sell 826 shares of common stock, 2,500 shares of Series D Mirroring Preferred stock for $0.001 per share, which automatically terminated subsequent to the shareholder meeting on December 14, 2022, and prefunded warrants to purchase an aggregate of 170 shares of common stock. Each share of common stock was sold at a price of $754.00 per share, and each pre-funded warrant was sold at an offering price of $751.00 per share underlying such pre-funded warrants, for aggregate gross proceeds of $750,000 before deducting the placement agent’s fees and offering expenses. Under the purchase agreement, the Company also agreed to issue and sell to the investor in a concurrent private placement warrants to purchase an aggregate of 995 shares of common stock. The Company intends to use the remainder of the net proceeds for commercial growth, working capital and general corporate purposes. In connection with the offering, the Company also entered into a warrant amendment agreement with the investor. Under the warrant amendment agreement, the Company agreed to amend certain existing warrants to purchase up to 1,845 shares of common stock that were previously issued to the investor, with an exercise price of $1,933.14 per share and expiration dates of June 2026 and December 2029, in consideration of their purchase of securities in the offering as follows: (i) lower the exercise price of the existing warrants to $870 per share, (ii) provide the existing warrants as amended, will not be exercisable until six months following the closing date of the offering, and (iii) extend the expiration date of the existing warrants with an expiration date of June 2026 by five June 2022 Exercises of Warrants for Common Stock On June 16, 2022, the Company entered into a warrant exercise agreement with an existing accredited investor to exercise certain outstanding warrants to purchase up to an aggregate of 1,290 shares of common stock. In consideration for the immediate exercise of the existing warrants for cash, the exercising holders received new unregistered warrants to purchase up to an aggregate of 1,290 shares (equal to 100% of the shares of common shares exercised) of the Company’s common stock (the “New Warrants”) in a private placement pursuant to Section (4)(2) of the Securities Act. In connection with the exercise, the Company also agreed to reduce the exercise price of the existing warrants and 555 remaining unexercised warrants from $17,400.00 to $1,933.14 per share, which is equal to the most recent closing price of the Company’s common stock on the Nasdaq prior to the execution of the warrant exercise agreement. For further details see Note 10 below. The gross proceeds to the Company from the exercise was approximately $2.5 million, prior to deducting warrant inducement agent fees and estimated offering expenses. The Company intends to use the remainder of the net proceeds for commercial growth, working capital and general corporate purposes. Common Stock Issued Related to Stock Awards and Options Restricted Stock Units The Company issued restricted stock units (“RSUs”) to certain members of the management and Board of Directors. During the year ended December 31, 2023, the Company issued 44 shares of common stock subject to the vesting of the awards. During the year ended December 31, 2022, the Company issued 866 shares of common stock subject to the vesting of the awards, of which 496 shares of common stock were related to bonus in-leu of cash. For further details see Note 12. Exercise of Stock Options There were no exercises of stock options during the years ended December 31, 2023 and 2022. Series C Convertible Preferred Stock The Series C convertible stock has a liquidation preference of $274.88 per share. Holders of the Series C convertible preferred stock have the right to convert their shares into shares of common stock instead of receiving the liquidation preference. The Series C convertible preferred stock is entitled to dividends on an as-if-converted-to-common stock basis if such dividends are paid on shares of common stock. In general, the holders of the Series C convertible preferred stock do not have voting rights, except in connection with director elections.

Warrants_2

Warrants	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Warrants
Warrants	(6) Warrants ​ The Company’s grants of warrants to purchase common stock are primarily in connection with equity financing. See Note 5 for additional information about equity financings and the related issuance of warrants. Warrant activity for the nine months ended September 30, 2024 is as follows: ​ ​ ​ ​ ​ Shares Balance December 31, 2023 ​ 268,937 Issued ​ — Exercised ​ (187,415) Cancelled ​ (90) Balance September 30, 2024 ​ 81,432 ​ On February 8, 2023, the Company completed a public offering in which three classes of warrants were issued. There were 37,921 common stock purchase warrants issued with an alternative cashless exercise provision. The alternative cashless exercise allows the holder to exercise one warrant share for 0.5 shares of common stock or exercise via the cash exercise price of $464.00 per share of common stock per warrant. The Company classifies these warrants as a liability, and the Company utilized a bifurcated Black-Scholes option pricing model to consider the cash exercise option and cashless exercise option. The bifurcated Black-Scholes option pricing model used an exercise price where the two exercise methods would be indifferent with market inputs of the stock price on the issuance, risk free interest rate, expected share price volatility and dividend yield. The Company calculates the fair value of the warrants at each reporting period and when a warrant is exercised, with the changes in fair value recognized in the statement of operations. ​ Below is a summary of the initial inputs used in the bifurcated Black-Scholes option pricing model. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Exercise Cashless Exercise Stock Price ​ $ 5.905 ​ $ 5.905 ​ Exercise Price ​ $ 16.00 ​ $ 0.00 ​ Term (years) ​ ​ 5.00 ​ ​ 5.00 ​ Volatility ​ ​ 96.50 % ​ 96.50 % Risk Free Rate ​ ​ 3.784 % ​ 3.784 % Dividend Yield ​ ​ 0 % ​ 0 % ​ The following table presents the changes in the fair value of warrant liabilities: ​ ​ ​ ​ ​ ​ ​ Common Stock ​ ​ Purchase Warrants Fair value as of December 31, 2023 ​ $ 72 Gain on changes in fair value of liability warrants ​ ​ (46) Fair value as of September 30, 2024 ​ $ 26 ​ In addition, one of the investors purchased 1,552 pre-funded warrants at a price of $463.94 per warrant. These warrants have an exercise price of $0.01 per share and do not expire. The pre-funded warrants were valued at $0.5 million using the fair value approach at the time of issuance. The fair value of the pre-funded warrants was determined using a Black Scholes option pricing model using a risk-free rate of 3.784% , an expected term of 5.0 years, expected dividends of zero and expected volatility of 96.5% . ​ As part of the terms of the offering, the Company issued 1,265 representative’s warrants with an exercise price of $510.40 per share and expiration date on February 3, 2028. The representative’s warrants were valued at $0.3 million using the fair value approach at the time of issuance. The fair value of the representative’s warrants was determined using a Black Scholes option pricing model using a risk-free rate of 3.786% , an expected term of 4.99 years, expected dividends of zero and expected volatility of 96.5% .	(10) Warrants The Company’s grants of warrants to purchase common stock are primarily in connection with equity and debt financings. See Note 9 for additional information about equity financings and the related issuance of warrants. Warrant activity was as follows: ​ ​ Shares ​ Balance December 31, 2021 2,398 ​ Issued 2,504 (1) Exercised (1,459) (2) Cancelled (107) ​ Balance December 31, 2022 ​ 3,336 ​ Issued ​ 619,185 (3) Exercised ​ (353,581) (4) Cancelled ​ (3) ​ Balance December 31, 2023 ​ 268,937 ​ (1) Warrants issued in 2022 includes: 1,289 reload warrants, 995 common stock purchase warrants, 50 representative’s warrants, and 170 pre-funded warrants. (2) Warrants exercised in 2022 includes: 1,289 reload warrants at an exercise price of $1,933.14 per share, and 170 pre-funded warrants at an exercise price of $2.90 per share. (3) Warrants issued in 2023 includes: 472,672 common stock purchase warrants, of which 37,921 are classifies as liability warrants, 136,713 pre-funded warrants, and 9,800 representative’s warrants. (4) Warrants exercised in 2023 includes: 188,000 common stock purchase warrants at an exercise price range of $19.14 per share and $13.34 per share, 28,869 common stock purchase warrants (liability warrants) exercised with the alternative cash less option, 136,712 pre-funded warrants at an exercise price range of $0.06 and $0.01 per share. Warrant Assumptions – 2023 Warrants Issued The following table provides the assumptions used to calculate the fair value of the new warrants issued during 2023, using a Black-Scholes model: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Pre-funded warrants - February 2023 ​ 1,552 ​ $ 0.01 ​ 96.5 % 5.0 ​ 3.78 % Representative’s warrants - February 2023 ​ 1,265 ​ $ 510.40 ​ 96.5 % 5.0 ​ 3.79 % Common stock warrants - April 2023 ​ 13,806 ​ $ 178.06 ​ 88.4 % 5.5 ​ 3.56 % Pre-funded warrants - April 2023 ​ 8,782 ​ $ 0.01 ​ 88.4 % 5.5 ​ 3.56 % Representative’s warrants - April 2023 ​ 691 ​ $ 196.04 ​ 96.3 % 5.0 ​ 3.57 % Common stock warrants - October 2023 ​ 235,345 ​ $ 19.14 ​ 89.1 % 5.0 ​ 4.74 % Pre-funded warrants - October 2023 ​ 126,380 ​ $ 0.06 ​ 89.1 % 5.0 ​ 4.74 % Representative’s warrants - October 2023 ​ 7,845 ​ $ 21.05 ​ 89.2 % 5.0 ​ 4.74 % ​ The following table provides the assumptions used to calculate the fair value of the new warrants issued during 2023, using a Monte Carlo model: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Common stock warrants - November 2023 ​ 185,604 ​ $ 13.34 ​ 86.9 % ​ 5.5 ​ 4.40 % ​ The following table provides the assumptions used in the bifurcated Black-Scholes option pricing model for the common stock purchase warrants classified as a liability: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Exercise ​ Cashless Exercise Stock Price ​ $ 342.49 ​ $ 342.49 ​ Exercise Price ​ $ 928.00 ​ $ 0.00 ​ Term (years) ​ ​ 5.00 ​ ​ 5.00 ​ Volatility ​ ​ 96.50 % ​ 96.50 % Risk Free Rate ​ ​ 3.784 % ​ 3.784 % Dividend Yield ​ ​ 0 % ​ 0 % ​ The following table presents the changes in the fair value of the liability warrants: ​ ​ ​ ​ ​ ​ ​ Common Stock ​ ​ Purchase Warrants Fair value as of February 8, 2023 (issuance date) ​ $ 10,363 Fair value of liability warrants in excess of proceeds, at issuance ​ ​ (164) Exercises of liability warrants ​ ​ (6,249) Gain on changes in fair value of liability warrants ​ ​ (3,878) Fair value as of December 31, 2023 ​ $ 72 ​ Warrant Assumptions – 2022 Warrants Issued The following table provides the assumptions used to calculate the fair value of the Series G warrants issued during 2022, using a Black-Scholes model: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Reload warrants - June 2022 ​ 1,290 ​ $ 1,933.14 ​ 64.8 % ​ 7.5 ​ 3.32 % Reload warrants - November 2022 ​ 995 ​ $ 870.00 ​ 84.3 % ​ 5.5 ​ 4.21 % Representative’s warrants ​ 50 ​ $ 870.00 ​ 84.3 % ​ 5.0 ​ 4.23 % Pre-funded warrants ​ 170 ​ $ 2.90 ​ 84.3 % ​ 5.5 ​ 4.21 % ​

Revenue Disaggregation and Op_4

Revenue Disaggregation and Operating Segments	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Revenue Disaggregation and Operating Segments
Revenue Disaggregation and Operating Segments	(7) Revenue Disaggregation and Operating Segments ​ The Company conducts operations worldwide and has sales in the following regions: United States, Australia, Europe and Rest of World. For the three and nine months ended September 30, 2024 and 2023, the Company primarily sold the Lap-Band system and accessories. The following table presents the Company’s revenue disaggregated by geography: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Nine Months Ended ​ ​ September 30, ​ September 30, ​ 2024 2023 2024 2023 United States ​ $ 2,009 ​ $ 1,732 ​ $ 5,290 ​ $ 5,473 Australia ​ ​ 111 ​ ​ 139 ​ ​ 316 ​ ​ 419 Europe ​ ​ 168 ​ ​ 258 ​ ​ 564 ​ ​ 756 Rest of World ​ ​ 4 ​ ​ 26 ​ ​ 31 ​ ​ 48 Total revenue ​ $ 2,292 ​ $ 2,155 ​ $ 6,201 ​ $ 6,696 ​ Operating Segments ​ The Company conducts operations worldwide and is managed in the following geographical regions: United States, Australia, Europe and the Rest of World (primarily in the Middle East). All regions sell the Lap-Band system, which consisted of nearly all our revenue and gross profit for the three and nine months ended September 30, 2024 and 2023. There was no revenue or gross profit recorded for the DBSN device for the three and nine months ended September 30, 2024 and 2023, as this product is still in the development stage. Additionally, there was no revenue recorded for the Obalon Balloon system during the three months and nine months ended September 30, 2024 and 2023.	(11) Revenue Disaggregation and Operating Segments The following table presents the Company’s revenue disaggregated by geography: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ December 31, ​ 2023 2022 United States ​ $ 7,134 ​ $ 9,230 Australia ​ ​ 526 ​ ​ 688 Europe ​ ​ 956 ​ ​ 1,252 Rest of world ​ ​ 62 ​ ​ 70 Total revenue ​ $ 8,678 ​ $ 11,240 ​ Operating Segments The Company conducts operations worldwide and is managed in the following geographical regions: United States, Australia, Europe and Rest of World (primarily in the Middle East). All regions sell the Lap-Band product line, which consisted of nearly all our revenue and gross profit for the years ended December 31, 2023 and 2022. During the second half of 2020 the Company launched ReShapeCare, which had minimal revenue for the years ended December 31, 2023 and 2022. During the fourth quarter of 2023, the Company placed the continued development of ReShapeCare on hold indefinitely. There was no revenue or gross profit recorded for the DBSN device in 2023 or 2022 because this product is still in the development stage. During June 2021, the Company merged with Obalon, which had no revenues for the years ended December 31, 2023 and 2022. The Company has one operating segment based on the financial information provided to the Chief Operating Decision Maker (the Chief Executive Officer, or “CODM”). The Company’s CODM evaluates segment performance based on revenue and gross profit at the consolidated level. The CODM does review revenue based on domestic and international. As such, the Company believes reporting revenue based on territory is useful to the user of the financial statements.

Income Taxes_2

Income Taxes	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Income Taxes
Income Taxes	(8) Income Taxes ​ During the three months ended September 30, 2024 and 2023, the Company recorded income tax expense of $6 thousand and $3 thousand, respectively. During the nine months ended September 30, 2024 and 2023, the Company recorded income tax expense of $34 thousand and $21 thousand, respectively. The income tax expense is related to minimum state taxes and projected Australian and Netherlands income, respectively. The income tax provisions for the three and nine months ended September 30, 2024 were calculated using the discrete year-to-date method. The effective tax rate differs from the statutory tax rate of 21% primarily due to the existence of valuation allowances against net deferred tax assets and current liabilities resulting from the estimated state income tax liabilities and foreign tax liabilities. ​ In assessing the realization of deferred tax assets, the Company 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 periods in which those temporary differences become deductible. Based on the level of historical losses, projections of losses in future periods and potential limitations pursuant to changes in ownership under Internal Revenue Code Section 382, the Company provided a full valuation allowance at both September 30, 2024 and December 31, 2023.	(13) Income Taxes Income tax expense (benefit) consists of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2023 2022 Deferred: ​ ​ ​ ​ ​ Federal ​ $ — ​ $ (293) State ​ ​ — ​ ​ (76) Foreign ​ ​ 28 ​ ​ (54) Deferred income tax benefit ​ ​ 28 ​ ​ (423) Current: ​ ​ ​ ​ ​ ​ Federal ​ ​ — ​ ​ 30 State ​ ​ 7 ​ ​ 9 Foreign ​ ​ 17 ​ ​ 4 Total income tax expense (benefit), net ​ $ 52 ​ $ (380) ​ A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2023 2022 ​ Income tax benefit at U.S. federal statutory rate ​ 21.0 % ​ 21.0 % State income tax benefit, net of federal benefit ​ ​ 5.9 % ​ 3.8 % Stock warrant valuation ​ ​ 9.7 % ​ — % Other permanent differences ​ (2.2) % ​ (1.9) % Change in state tax rate ​ ​ 4.3 % ​ 0.3 % Foreign rate differential ​ ​ 2.7 % ​ (0.2) % Net operating loss true up ​ ​ (6.3) % ​ — % Other adjustments ​ ​ (0.8) % ​ 2.8 % Change in valuation allowance ​ (34.8) % ​ (25.0) % Effective income tax rate ​ (0.5) % ​ 0.8 % ​ A reconciliation of the beginning and ending amount of uncertain tax positions are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 Uncertain gross tax positions, January 1 ​ $ 1,052 ​ $ 1,052 Current year tax positions ​ ​ — ​ ​ — Increase in prior year tax positions ​ ​ — ​ ​ — Settlements ​ ​ — ​ ​ — Lapse of statute of limitations ​ ​ — ​ ​ — Uncertain gross tax positions, December 31 ​ $ 1,052 ​ $ 1,052 ​ The components of deferred tax assets and liabilities are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2023 2022 Deferred tax assets: ​ ​ Start-up costs ​ $ 1,096 ​ $ 1,137 Capitalized research and development costs ​ 170 ​ 272 Reserves and accruals ​ 751 ​ 1,157 Property and equipment ​ ​ 56 ​ ​ — Intangible assets ​ ​ 4,420 ​ ​ 4,597 Research and development credit ​ 2,492 ​ 2,492 Lease liability ​ ​ 70 ​ ​ 43 Net operating loss carryforwards ​ ​ 67,930 ​ ​ 63,424 State and local taxes ​ ​ 2 ​ ​ 2 Total gross deferred tax assets ​ 76,987 ​ 73,124 Valuation allowance ​ (76,895) ​ (72,945) Deferred tax assets, net of valuation allowance ​ ​ 92 ​ ​ 179 Property and equipment ​ ​ — ​ ​ (80) Intangible assets ​ ​ — ​ ​ — Operating lease right-of-use assets ​ ​ (64) ​ ​ (43) Total gross deferred tax liabilities ​ ​ (64) ​ ​ (123) Deferred income taxes, net ​ $ 28 ​ $ 56 ​ 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 periods in which those temporary differences become deductible. Based on the level of historical losses and projections of losses in future periods, the Company provided a valuation allowance at both December 31, 2023 and 2022. The remaining net deferred tax asset at December 31, 2023 is the remaining balance of the Netherlands net operating loss. A valuation allowance is not applicable to this entity, as they historically produce income and utilize their net operating loss carryforward. In 2022, the indefinite-lived intangible asset became fully impaired. The Company has a policy that NOL’s are shown gross with valuation allowances with respect to IRC 382 limitations. As of December 31, 2023 and 2022, the Company had U.S. federal net operating loss carryforwards of $218.9 million and $207.9 million, respectively. Of the total U.S. federal net operating loss carryforwards at December 31, 2023. Losses generated beginning in 2018 will carryover indefinitely. The Company had state net operating loss carryforwards of $348.7 million and $329.1 million at December 31, 2023 and 2022, respectively and had foreign net operating loss carryforwards of $0.2 million at both December 31, 2023 and 2022. Net operating loss carryforwards of the Company are subject to review and possible adjustment by the taxing authorities. With certain exceptions (e.g. the net operating loss carryforwards), the Company is no longer subject to U.S. federal, state or local examinations by tax authorities for years prior to 2016. There are no tax examinations currently in progress. The Company’s ability to utilize its net operating loss carryforwards, tax credits, and built-in items of deduction, including capitalized start-up costs and research and development costs, has been, and may continue to be substantially limited due to ownership changes. These ownership changes limit the amount of net operating loss carryforwards, credits and built-in items of deduction that can be utilized annually to offset future taxable income. In general, an ownership change, as defined in IRC Section 382, results from a transaction or series of transactions over a three-year period resulting in an ownership change of more than 50% of the outstanding stock of a company by certain stockholders or public groups. Due to the valuation allowance against deferred tax assets at December 31, 2023, the net effect of any further limitation will have no impact on results of operations. The Company is in the process of completing an IRC Section 382 analysis for the year ended December 31, 2023. The Company believes it experienced an ownership change during 2023 that will result in further limitations on the utilization of its net operating losses. The 2023 ownership change is expected to result in further net operating losses to expire unused. The Company reflected the estimated impact of the 2023 ownership change in the deferred tax table and gross net operating loss carryforwards within this footnote. The Company has adopted accounting standards which prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a company’s income tax return, and also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company had no amounts of unrecognized tax benefits that, if recognized, would affect its effective income tax rate for the years ended December 31, 2023 and 2022. The Company’s policy is to classify interest and penalties related to income tax expense as tax expense. As of December 31, 2023, the Company had no amount accrued for the payment of interest and penalties related to unrecognized tax benefits. The Inflation Reduction Act (IRA) was enacted on August 16, 2022 and includes a new corporate alternative minimum tax based on book income, an excise tax on stock buybacks, and other items such as tax incentives for energy and climate initiatives. There is no impact to the Company at this time, however this may change depending on each year’s differing facts and activities. The Company will continue to monitor this over time.

Stock-based Compensation_2

Stock-based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Stock-based Compensation
Stock-based Compensation	(9) Stock-based Compensation ​ Stock-based compensation expense related to stock options and RSUs issued under the ReShape Lifesciences Inc. 2022 Stock Incentive Plan (the “Plan”) for the three months and nine months ended September 30, 2024 and 2023 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Nine Months Ended ​ ​ September 30, ​ September 30, ​ ​ 2024 ​ 2023 ​ 2024 ​ 2023 Sales and marketing ​ $ 4 ​ $ 30 ​ $ 19 ​ $ 89 General and administrative ​ ​ 13 ​ ​ 128 ​ ​ 83 ​ ​ 384 Research and development ​ ​ 15 ​ ​ 58 ​ ​ 67 ​ ​ 183 Total stock-based compensation expense ​ $ 32 ​ $ 216 ​ $ 169 ​ $ 656 ​ Stock Options ​ A summary of the status of the Company’s stock options as of September 30, 2024, and changes during the nine months ended September 30, 2024, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ Weighted ​ Average ​ Aggregate ​ ​ ​ ​ Average ​ Remaining ​ Intrinsic ​ ​ ​ Exercise Price ​ Contractual ​ Value ​ ​ Shares ​ Per Share ​ Life (years) ​ (in thousands) Outstanding at December 31, 2023 263 ​ $ 21,909.50 ​ ​ ​ $ — Options granted — ​ ​ — ​ ​ ​ ​ ​ Options exercised — ​ ​ — ​ ​ ​ ​ ​ Options cancelled (105) ​ ​ 7,629.90 ​ ​ ​ ​ ​ Outstanding at September 30, 2024 158 ​ $ 31,381.48 ​ 6.10 ​ $ — Exercisable at September 30, 2024 ​ 144 ​ $ 34,101.10 ​ 5.97 ​ $ — Vested and expected to vest at September 30, 2024 ​ 158 ​ $ 31,381.48 ​ 6.10 ​ $ — ​ There was no intrinsic value to outstanding stock options at September 30, 2024. The unrecognized share-based expense at September 30, 2024 was $34 thousand and will be recognized over a weighted average period of 1.05 years. ​ Stock option awards outstanding under the Company’s incentive plans have been granted at exercise prices that are equal to the market value of its common stock on the date of grant. Such options generally vest over a period of four years and expire at ten years after the grant date. The Company recognized compensation expense ratably over the vesting period. The Company uses a Black-Scholes option-pricing model to estimate the fair value of stock options granted, which requires the input of both subjective and objective assumptions as follows: ​ Expected Term – The estimate of expected term is based on the historical exercise behavior of grantees, as well as the contractual life of the options granted. ​ Expected Volatility – The expected volatility factor is based on the volatility of the Company’s common stock for a period equal to the term of the stock options. ​ Risk-free Interest Rate – The risk-free interest rate is determined using the implied yield for a traded zero-coupon U.S. Treasury bond with a term equal to the expected term of the stock options. ​ Expected Dividend Yield – The expected dividend yield is based on the Company’s historical practice of paying dividends on its common stock. ​ Restricted Stock Units ​ A summary of the Company’s unvested RSUs award activity for the nine months ended September 30, 2024, is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Average ​ ​ ​ Grant Date ​ ​ Shares ​ Fair Value Unvested RSUs at December 31, 2023 25 ​ $ 7,505.04 Granted — ​ ​ — Vested (1) (17) ​ $ (9,333.94) Cancelled/Forfeited — ​ ​ — Non-vested RSUs at September 30, 2024 8 ​ $ 3,847.14 (1) At September 30, 2024, there were 2 shares of common stock related to RSU awards that had vested and the shares were not distributed to the participants. The fair value of each RSU is the closing stock price on the Nasdaq of the Company’s common stock on the date of grant. Upon vesting, a portion of the RSU award may be withheld to satisfy the statutory income tax withholding obligation. The remaining RSUs will be settled in shares of the Company’s common stock after the vesting period. The unrecognized compensation cost related to the RSUs at September 30, 2024 was $25 thousand and expected to be recognized over a period of 0.92 years.	(12) Stock-based Compensation The ReShape Lifesciences Inc. 2022 Equity Incentive Plan (the “Plan”) became effective December 14, 2022, and provides for the grant of stock options or other stock-based awards to employees, officers, non-employee directors and outside consultants of the Company. The maximum number of shares of common stock that will be available for issuance under this Plan was originally 105,000 shares; provided however, that the aggregate number of shares that may be issued under all awards under the Plan will automatically increase on an annual basis on the first day of each year beginning in 2024 such that the aggregate number of shares that may be issued under all awards under this Plan equals 15% of the total number of shares of Common Stock, on a converted basis, on the last day of the immediately preceding fiscal year. Under the 2003 Stock Incentive Plan, as amended in 2018 (the “Prior Plan”), as of January 1, 2023, there were 110,798 shares available. The Plan is administered by the committee, which determines the types of awards to be granted, including the number of shares subject to the awards, the exercise price and the vesting schedule. Options granted under the Plan expire no later than ten years from the date of grant. The exercise price of each option may not be less than 100% of the fair market value of the common stock at the date of grant, except if an incentive stock option is granted to a Plan participant possessing more than 10% of the Company’s common stock, as defined by the Plan, the exercise price may not be less than 110% of the fair value of the common stock at the date of grant. Employee stock options generally vest over four years. Stock Options A summary of the status of the Company’s stock options are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ Weighted ​ Average ​ Aggregate ​ ​ ​ ​ Average ​ Remaining ​ Intrinsic ​ ​ ​ Exercise Price ​ Contractual ​ Value ​ ​ Shares ​ Per Share Life (years) (in thousands) Outstanding at December 31, 2021 ​ 306 ​ $ 23,117.06 ​ ​ ​ $ — Options granted ​ 194 ​ ​ 3,422.00 ​ ​ ​ ​ ​ Options exercised ​ — ​ ​ — ​ ​ ​ ​ ​ Options cancelled ​ (130) ​ ​ 8,071.28 ​ ​ ​ ​ ​ Outstanding at December 31, 2022 370 ​ ​ 18,075.70 ​ ​ ​ $ — Options granted — ​ ​ — ​ ​ ​ ​ ​ Options exercised — ​ ​ — ​ ​ ​ ​ ​ Options cancelled (107) ​ ​ 8,661.72 ​ ​ ​ ​ ​ Outstanding at December 31, 2023 263 ​ ​ 21,909.50 ​ 6.4 ​ $ — Exercisable at December 31, 2023 ​ 213 ​ ​ 25,839.58 ​ 6.0 ​ ​ — Vested and expected to vest at December 31, 2023 ​ 274 ​ ​ 21,909.50 ​ 6.4 ​ ​ — ​ As of December 31, 2023, stock options under the Plan that were outstanding exercisable Stock option awards outstanding under the Company’s incentive plans have been granted at exercise prices that are equal to the market value of its common stock on the date of grant. Such options generally vest over a period of four years and expire at ten years after the grant date. The Company recognizes compensation expense ratably over the vesting period. The Company uses a Black-Scholes option-pricing model to estimate the fair value of stock options granted, which requires the input of both subjective and objective assumptions as follows: Expected Term Expected Volatility Risk-free Interest Rate Expected Dividend Yield The Company did not issue any stock options during the year ended December 31, 2023. The Company’s weighted average assumptions used to estimate fair value of stock options granted during the year ended December 31, 2022 were as follows: ​ ​ ​ ​ ​ Risk-free interest rate 2.67 % Expected term (in years) ​ 6.25 ​ Expected dividend yield ​ 0 % Expected volatility ​ 80.40 % ​ Restricted Stock Units A summary of the status of the Company’s unvested RSUs are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Average ​ ​ ​ Grant Date ​ ​ Shares ​ Fair Value Unvested RSUs at December 31, 2021 ​ 591 ​ $ 12,644.00 Granted ​ 566 ​ ​ 981.36 Vested (1) ​ (865) ​ ​ (5,651.52) Cancelled/Forfeited ​ (213) ​ ​ (11,013.04) Unvested RSUs at December 31, 2022 79 ​ ​ 10,100.70 Granted — ​ ​ — Vested (1) (54) ​ ​ (11,298.98) Cancelled/Forfeited — ​ ​ — Non-vested RSUs at December 31, 2023 25 ​ $ 7,505.04 (1) At December 31, 2023 and 2022, there were 2 and 5 shares of common stock, respectively, related to RSU awards that have vested and the shares were not released to the participants subsequently. Additionally, during the year ended December 31, 2023 due to a decline in our stock price 8 shares of common stock were not issued in order to cover employee taxes. The fair value of each RSU is the closing price on the Nasdaq of the Company’s common stock on the date of grant. Upon vesting, a portion of the RSU award may be withheld to satisfy the statutory income tax withholding obligation. The remaining RSUs will be settled in shares of the Company’s common stock after the vesting period. The unrecognized compensation cost related to RSUs at December 31, 2023 was $0.6 million and is expected to be recognized over a period of 1.2 years. Compensation expense related to stock options was recognized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ December 31, ​ 2023 2022 Sales and marketing ​ $ 107 ​ $ 280 General and administrative ​ ​ 451 ​ ​ 1,494 Research and development ​ ​ 209 ​ ​ 313 Total stock-based compensation expense ​ $ 767 ​ $ 2,087 ​

Commitment and Contingencies

Commitment and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitment and Contingencies
Commitment and Contingencies	(10) Commitment and Contingencies Litigation On August 6, 2021, Cowen and Company, LLC filed a complaint against ReShape, as successor in interest to Obalon Therapeutics, in the Supreme Court of the State of New York based on an alleged breach of contract arising out of Cowen’s prior engagement as Obalon’s financial advisor. The complaint alleges that Cowen is entitled to be paid a $1.35 million fee in connection with ReShape’s merger with Obalon under the terms of Cowen’s engagement agreement with Obalon. The complaint also sought reimbursement of Cowen’s attorneys’ fees and interest in connection with its claim. On May 11, 2023, the Supreme Court of the State of New York issued the final judgement in favor of Cowen & Company in the amount of $1.35 million, plus interest at the statutory rate of 9% per annum from June 16, 2021 until judgement is paid in full, and reimbursement of $675,000 of Cowen’s attorneys’ fees, with $275,000 to be paid upfront, $200,000 paid after six months and $200,000 paid after 12 months. As of September 30, 2024, the Company has paid the judgement, interest and legal fees in full. The Company is not aware of any pending or threatened litigation against it that could have a material adverse effect on the Company’s business, operating results or financial condition, other than what was disclosed above. The medical device industry in which the Company operates is characterized by frequent claims and litigation, including claims regarding patent and other intellectual property rights as well as improper hiring practices. As a result, the Company may be involved in various legal proceedings from time to time. Product Liability Claims The Company is exposed to product liability claims that are inherent in the testing, production, marketing, and sale of medical devices. Management believes any losses that may occur from these matters are adequately covered by insurance, and the ultimate outcome of these matters will not have a material effect on the Company’s financial position or results of operations. The Company is not currently a party to any product liability litigation and is not aware of any pending or threatened product liability litigation that is reasonably possible to have a material adverse effect on the Company’s business, operating results or financial condition.	(14) Commitments and Contingencies Employee Arrangements and Other Compensation Certain members of management are entitled to severance benefits payable upon termination following a change in control, which would approximate $0.8 million at December 31, 2023. The Company also has agreements with certain employees to pay bonuses based on targeted performance criteria. As of December 31, 2023 and 2022, approximately $15 thousand and $0.3 million, respectively, was accrued for performance bonuses, which is included in accrued liabilities in the consolidated balance sheets. Purchase Commitments The Company generally purchases its products and accessories from a limited group of third-party suppliers through purchase orders. The Company had $0.9 million of inventory open purchase orders as of December 31, 2023, for orders being issued to supplies for which the Company has not received the goods or services and which are expected to be fulfilled within one year. These purchase commitments were made to secure better pricing and to ensure the Company will have the necessary inventory to meet anticipated near term demand. Although open purchase orders are considered enforceable and legally binding, the Company may be able to cancel, reschedule, or adjust requirements prior to supplier fulfillment. Litigation On August 6, 2021, Cowen and Company, LLC filed a complaint against ReShape, as successor in interest to Obalon Therapeutics, in the Supreme Court of the State of New York based on an alleged breach of contract arising out of Cowen’s prior engagement as Obalon’s financial advisor. The complaint alleges that Cowen is entitled to be paid a $1.35 million fee in connection with ReShape’s merger with Obalon under the terms of Cowen’s engagement agreement with Obalon. The complaint also sought reimbursement of Cowen’s attorneys’ fees and interest in connection with its claim. On May 11, 2023, the Supreme Court of the State of New York issued the final judgement in favor of Cowen & Company in the amount of $1.35 million, plus interest at the statutory rate of 9% per annum from June 16, 2021 until judgement is paid in full, and reimbursement of $675,000 of Cowen’s attorneys’ fees, with $275,000 to be paid upfront, $200,000 paid after six months and $200,000 paid after 12 months. As of December 31, 2023, the Company has paid the $1.35 million judgement, including related interest, and first $275,000 installment of Cowen’s attorneys’ fees. At December 31, 2023, $200 thousand of attorneys’ fees were included as accrued expenses. The Company is not aware of any pending or threatened litigation against it that could have a material adverse effect on the Company’s business, operating results or financial condition, other than what was disclosed above. The medical device industry in which the Company operates is characterized by frequent claims and litigation, including claims regarding patent and other intellectual property rights as well as improper hiring practices. As a result the Company may be involved in various legal proceedings from time to time. Product Liability Claims The Company is exposed to product liability claims that are inherent in the testing, production, marketing and sale of medical devices. Management believes any losses that may occur from these matters are adequately covered by insurance, and the ultimate outcome of these matters will not have a material effect on the Company’s financial position or results of operations. The Company is not currently a party to any product liability litigation and is not aware of any pending or threatened product liability litigation that could have a material adverse effect on the Company’s business, operating results or financial condition.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events
Subsequent Events	(11) Subsequent Events In a private transaction, on October 16, 2024, the Company entered into a securities purchase agreement (the “SPA”) with an institutional investor (the “Investor”). Pursuant to the SPA, the Company agreed to issue the Investor a senior secured convertible note in the aggregate original principal amount of $833,333.34 (the “Note”), and also issue to the Investor 7,983 shares of common stock, par value $0.001 , of the Company (“Common Stock”) as “commitment shares” to the Investor. The Company is the issuer of the Note, and its respective subsidiaries will guaranty the obligations under the Note pursuant to a Guaranty, dated October 16, 2024 (the “Guaranty”). The Note is fully secured by collateral of the Company and its subsidiaries. The security interest in favor of the Investor, as collateral agent, covers substantially all assets of the Company including, without limitation, the intellectual property, trademark, and patent rights of the Company. The parties entered into a Security Agreement (the “Security Agreement”) and certain intellectual property security agreements granting such security interest in favor of the Investor. In connection with the SPA, the Company issued to the Investor the Note on October 16, 2024, which bears an interest rate of 10% per annum and is due and payable on the earlier of (i) January 16, 2025 and (ii) the date of consummation or termination of the Company’s previously announced merger with Vyome Therapeutics, Inc. The initial conversion price of the Note is $5.22 per share of Common Stock. The Note may not be converted by the Investor into shares of Common Stock if such conversion would result in the Investor and its affiliates owning in excess of 4.99% of the number of shares of the Common Stock outstanding immediately after giving effect to the issuance of all shares issuable upon conversion of the Note. The Note provides for certain events of default that are typical for a transaction of this type, including, among other things, any breach of the representations or warranties made by the Company or its subsidiaries. In connection with any event of default that results in the acceleration of payment of the Note and while it is continuing, the interest rate on the Note shall accrue at an interest rate equal to the lesser of 24% per annum or the maximum rate permitted under applicable law.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Basis of Presentation
Basis of Presentation	(1) Basis of Presentation The accompanying interim condensed consolidated financial statements and related disclosures of Reshape Lifesciences Inc. (the “Company” or “ReShape”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the consolidated financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed on April 1, 2024. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) have been condensed or omitted. In the opinion of management, the interim consolidated condensed financial statements reflect all adjustments considered necessary for a fair statement of the interim periods. All such adjustments are of a normal, recurring nature. The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for the full year.	Basis of Presentation The Company has prepared the accompanying consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”).
Reverse Stock Splits	Reverse Stock Split On September 23, 2024, at the commencement of trading, the Company effected a 1 -for-58 reverse stock split. Accordingly, all share and per share amounts for the periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect the reverse stock split. No fractional shares were issued in connection with the reverse stock split.	Reverse Stock Splits On December 23, 2022, at the commencement of trading, the Company effected a 1
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results may materially differ from these estimates. The Company reviews its estimates on an ongoing basis or as new information becomes available to ensure that these estimates appropriately reflect changes in its business.	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Inventory	Inventory The Company accounts for inventory at the lower of cost or net realizable value, where net realizable value is based on market prices less costs to sell. The Company establishes inventory reserves for obsolescence based upon specific identification of expired or unusable units with a corresponding provision included in cost of revenue.	Inventory The Company accounts for inventory at the lower of cost or net realizable value, where net realizable value is based on market prices less costs to sell. The Company establishes inventory reserves for obsolescence based upon specific identification of expired or unusable units with a corresponding provision included in cost of revenue. The allowance for excess and slow-moving inventory was $1.0 million at both December 31, 2023 and 2022.
Long-Lived Assets	Long-Lived Assets We assess the potential impairment of long-lived assets, principally property and equipment, whenever events or changes in circumstances indicate that the carrying value of the asset group may not be fully recoverable. If an indicator of impairment exists for any of its asset groups, an estimate of undiscounted future cash flows over the life of the primary asset for each asset group is compared to that long-lived asset group’s carrying value. If the carrying value of the asset group is greater than the estimated future undiscounted cash flow, the Company then determines the fair value of the assets, and if an asset is determined to be impaired, the impairment loss is measured by the excess of the carrying amount of the asset over its fair value.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of cash equivalents, accounts receivable, accounts payable and certain accrued and other liabilities approximate fair value due to their short-term maturities. Refer to Note 6 regarding fair value measurements and inputs of warrants.	Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (referred to as an “exit price”). Fair value of an asset or liability considers assumptions that market participants would use in pricing the asset or liability, including consideration of non-performance risk. Assets and liabilities are categorized into a three-level fair value hierarchy based on valuation inputs used to determine fair value. Level 1 inputs are quoted prices in active markets for identical assets or liabilities. Level 2 inputs are observable, either directly or indirectly. Level 3 inputs are unobservable due to little or no corroborating market data. The carrying amounts of the Company’s financial instruments, including cash equivalents, accounts receivable, accounts payable and certain accrued and other liabilities approximate fair value due to their short-term maturities. Refer to Note 7 regarding the impairment of developed technology and IPR&D and Note 10 regarding fair value measurements and inputs of warrants.
Net Loss Per Share	Net Loss Per Share The following table sets forth the potential shares of common stock that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented: ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ 2024 2023 Stock options 144 305 Unvested restricted stock units ​ 8 ​ 45 Convertible preferred stock ​ 10 ​ 10 Warrants 81,432 28,147	Net Loss Per Share Basic net loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period, including the pre-funded warrants, see Note 10, that were reclassified from warrant liability to equity as a result of the reverse stock split. Diluted net loss per share is based on the weighted-average common shares outstanding during the period plus dilutive potential common shares calculated using the treasury stock method. Such potentially dilutive shares are excluded when the effect would be to reduce a net loss per share. For purposes of basic and diluted per share computations, loss from continuing operations and net loss are reduced by the down round adjustments for convertible preferred stock and warrants. The following table sets forth the potential shares of common stock that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2023 2022 Stock options 216 370 Unvested restricted stock units ​ 25 ​ 79 Convertible preferred stock ​ 10 ​ 10 Warrants 268,937 3,336
Recent Accounting Pronouncements	Recent Accounting Pronouncements ​ New accounting standards not yet adopted are discussed below. In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03, Income Statement Reporting Comprehensive Income Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses , which requires companies to provide more detailed and organized disclosures of their expenses in their income statements. The standard requires breaking down expenses into specific categories, such as employee compensation and costs related to depreciation and amortization. This amendment is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, on a prospective basis and early adoption and retrospective application is permitted. The Company is currently evaluating this new guidance and its impact on its Consolidated Financial Statements and related disclosures. ​ In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) : Improvements to Income Tax Disclosures, which requires entities to provide additional information in the rate reconciliation and additional disaggregated disclosures about income taxes paid. This guidance requires public entities to disclose in their rate reconciliation table additional categories of information about federal, state, and foreign income taxes and to provide more details about the reconciling items in some categories if the items meet a quantitative threshold. The guidance is effective for annual periods beginning after December 15, 2024. The Company does not expect the adoption of this guidance to impact its consolidated financial statements, but the guidance will impact its income tax disclosures. ​ In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) : Improvements to Reportable Segment Disclosures. The amendments require disclosure of significant segment expenses and other segment items and requires entities to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. The amendment also requires disclosure of the title and position of the chief operating decision maker (“CODM”) and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Retrospective application is required, and early adoption is permitted. The Company is currently evaluating the impact the guidance will have on its consolidated financial statements .	Recent Accounting Pronouncements New accounting standards adopted by the Company in 2023 are discussed below or in the related notes, where appropriate. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which is intended to provide financial statement users with more useful information about expected credit losses on financial assets held by a reporting entity at each reporting date. In May 2019, the FASB issued ASU No. 2019-05, which amended the new standard by providing targeted transition relief. The new guidance replaces the existing incurred loss impairment methodology with a methodology that requires consideration of a broader range of reasonable and supportable forward-looking information to estimate all expected credit losses. In November 2019, the FASB issued 2019-11, which amended the new standard by providing additional clarification. This guidance is effective for the fiscal years and interim periods within those years beginning after December 15, 2022. This guidance became effective on January 1, 2023 and did not have a material impact to the consolidated financial statements. New accounting standards not yet adopted are discussed below. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires entities to provide additional information in the rate reconciliation and additional disaggregated disclosures about income taxes paid. This guidance requires public entities to disclose in their rate reconciliation table additional categories of information about federal, state, and foreign income taxes and to provide more details about the reconciling items in some categories if the items meet a quantitative threshold. The guidance is effective for annual periods beginning after December 15, 2024. The Company does not expect the adoption of this guidance to impact its financial statements, but the guidance will impact its income tax disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments require disclosure of significant segment expenses and other segment items and requires entities to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. The amendment also requires disclosure of the title and position of the chief operating decision maker (“CODM”) and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Retrospective application is required, and early adoption is permitted. The Company is currently evaluating the impact the guidance will have on its consolidated financial statements.
Principles of Consolidation		Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions and accounts have been eliminated in consolidation.
Cash and Cash Equivalents		Cash and Cash Equivalents The Company considers highly liquid investments generally with maturities of 90 days or less when purchased to be cash equivalents. Cash equivalents are stated at cost, which approximates market value. The Company’s cash equivalents are primarily in money market funds and certificates of deposit. The Company deposits its cash and cash equivalents in high-quality credit institutions.
Restricted Cash		Restricted Cash Restricted cash represents $100 thousands at both December 31, 2023 and 2022, related to a collateral money market account maintained by the Company as collateral in connection with corporate credit cards with Silicon Valley Bank. The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the consolidated balance sheets to the same total reported in the consolidated statements of cash flows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Cash and cash equivalents ​ $ 4,459 ​ $ 3,855 Restricted cash ​ ​ 100 ​ ​ 100 Total cash, cash equivalents, and restricted cash in the consolidated statement of cash flows ​ $ 4,559 ​ $ 3,955
Accounts Receivable		Accounts Receivable The majority of the Company’s accounts receivable arise from direct product sales and sales of products under consignment arrangements, and have payment terms that generally require payment within 30
Property and Equipment, Net		Property and Equipment, Net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation of property and equipment is computed using the straight-line method over their estimated useful lives of five three
Income Taxes		Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance for deferred income tax assets is recorded when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company’s policy is to classify interest and penalties related to income taxes as income tax expense in the consolidated statements of operations.
Foreign Currency		Foreign Currency When the local currency of the Company’s foreign subsidiaries is the functional currency, all assets and liabilities are translated into United States dollars at the rate of exchange in effect at the balance sheet date. Income and expense items are translated at the weighted-average exchange rate prevailing during the period. The effects of foreign currency translation adjustments for these subsidiaries are deferred and reported in stockholders’ equity as a component of Accumulated Other Comprehensive Loss. The effects of foreign currency transactions denominated in a currency other than an entity’s functional currency are included in Gain on foreign currency exchange in the Consolidated Statements of Operations. The Company does not hedge foreign currency translation risk in the net assets and income it reports from these sources.
Revenue Recognition		Revenue Recognition The Company recognizes revenue when it satisfies a performance obligation by transferring control of the promised goods or services to its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Product sales consist of a single performance obligation that the Company satisfies at a point in time. The Company recognizes product revenue when the following events have occurred: (a) the Company has transferred physical possession of the products, (b) the Company has a present right to payment, (c) the customer has legal title to the products, and (d) the customer bears significant risks and rewards of ownership of the products. For the Company’s L -B Taxes collected from customers and remitted to governmental authorities are accounted for on a net basis. Accordingly, such amounts are excluded from revenues. Amounts billed to customers related to shipping and handling are included in revenues. Shipping and handling costs related to revenue producing activities are included in cost of sales. Variable Consideration The Company records revenue from customers in an amount that reflects the transaction price it expects to be entitled to after transferring control of the goods. Customers and distributors of the L -B L -B Certain L -B Warranty The Company generally provides warranties against defects in materials and workmanship, and provides replacements at no charge to the customer, as long as the customer has notified the Company within 30 days of delivery and returns such products in accordance with the Company’s instructions. As they are considered assurance-type warranties, the Company does not account for them as separate performance obligations. Warranty reserve requirements are based on a specific assessment of the products sold with warranties where a customer asserts a claim for warranty or a product defect. For the vBloc product line, the Company has a 5-year
Cost of Goods Sold		Cost of Goods Sold The Company expenses to cost of goods sold, direct and indirect inventory costs as sold. Additionally, the Company expenses to costs of goods sold, various indirect costs such as warehousing finished goods, shipping costs of sales to customers, non-production salaries and consulting costs relating to inventory, and portions of salaries that are not allocatable to operating expenses.
Advertising Cost		Advertising Cost Advertising costs are expensed as incurred and totaled $2.2 million and $6.8 million for the years ended December 31, 2023 and 2022, respectively.
Stock-Based Compensation		Stock-Based Compensation The Company applies ASC 718 Compensation — Stock Compensation and accordingly records compensation expense for stock options over the vesting or service period using the fair value on the date of grant, as calculated by the Company using the Black-Scholes model. The Company’s stock-based compensation plans are more fully described in Note 12.
Concentration of Credit Risk, Interest Rate Risk and Foreign Currency Exchange Rate		Concentration of Credit Risk, Interest Rate Risk and Foreign Currency Exchange Rate Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents, restricted cash and trade accounts receivable. Cash and cash equivalents are primarily deposited in demand and money market accounts. At times, such deposits may be in excess of insured limits. Investments in money market funds are not considered to be bank deposits and are not insured or guaranteed by the federal deposit insurance company or other government agency. These money market funds seek to preserve the value of the investment at $1.00 per share; however, it is possible to lose money investing in these funds. The Company has not experienced any losses on its deposits of cash and cash equivalents. To minimize the risk associated with trade accounts receivable, management maintains relationships with the Company’s customers that allow management to monitor current changes in business operations so the Company can respond as needed. Substantially all of the Company’s revenue is denominated in U.S. dollars. Only a small portion of revenue and expenses are denominated in foreign currencies, principally the Australian dollar and Euro for 2023 and 2022. The Company has not entered into any hedging contracts. Future fluctuations in the value of the U.S. dollar may affect the price competitiveness of the Company’s products outside the U.S.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Basis of Presentation
Reconciliation of cash, cash equivalents and restricted cash		The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the consolidated balance sheets to the same total reported in the consolidated statements of cash flows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Cash and cash equivalents ​ $ 4,459 ​ $ 3,855 Restricted cash ​ ​ 100 ​ ​ 100 Total cash, cash equivalents, and restricted cash in the consolidated statement of cash flows ​ $ 4,559 ​ $ 3,955
Schedule of anti-dilutive securities	The following table sets forth the potential shares of common stock that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented: ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ 2024 2023 Stock options 144 305 Unvested restricted stock units ​ 8 ​ 45 Convertible preferred stock ​ 10 ​ 10 Warrants 81,432 28,147	​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2023 2022 Stock options 216 370 Unvested restricted stock units ​ 25 ​ 79 Convertible preferred stock ​ 10 ​ 10 Warrants 268,937 3,336

Supplemental Balance Sheet In_5

Supplemental Balance Sheet Information (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Supplemental Balance Sheet Information
Schedule of components of inventory	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Raw materials ​ $ 965 ​ $ 1,020 Sub-assemblies ​ ​ 1,163 ​ ​ 1,379 Finished goods ​ 806 ​ 1,342 Total inventory ​ $ 2,934 ​ $ 3,741	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Raw materials ​ $ 1,020 ​ $ 832 Sub-assemblies ​ ​ 1,379 ​ ​ 864 Finished goods ​ 1,342 ​ 1,915 Total inventory ​ $ 3,741 ​ $ 3,611
Schedule of components of prepaid expenses and other current assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Prepaid insurance ​ $ 95 ​ $ 110 Professional services ​ ​ 29 ​ ​ — Patents ​ ​ 5 ​ ​ 13 Prepaid advertising and marketing ​ ​ 21 ​ ​ 41 Taxes ​ ​ 16 ​ ​ 47 Other current assets ​ ​ 51 ​ ​ 126 Total prepaid expenses and other current assets ​ $ 217 ​ $ 337	​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Prepaid insurance ​ $ 110 ​ $ 78 Patents ​ ​ 13 ​ ​ — Prepaid advertising and marketing ​ ​ 41 ​ ​ 3 Taxes ​ ​ 47 ​ ​ — Other current assets ​ ​ 126 ​ ​ 84 Total prepaid expenses and other current assets ​ $ 337 ​ $ 165
Schedule of components of accrued and other liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ ​ 2024 2023 Payroll and benefits ​ $ 702 ​ $ 701 Accrued legal settlements ​ ​ — ​ ​ 200 Customer deposits ​ ​ 683 ​ ​ 639 Taxes ​ ​ 44 ​ ​ 61 Accrued professional ​ ​ 169 ​ ​ 155 Other liabilities ​ 45 ​ 58 Total accrued and other liabilities ​ $ 1,643 ​ $ 1,814	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2023 2022 Payroll and benefits ​ $ 701 ​ $ 1,829 Accrued legal settlements ​ ​ 200 ​ ​ 1,775 Customer deposits ​ ​ 639 ​ ​ 510 Taxes ​ ​ 61 ​ ​ 119 Accrued professional ​ ​ 155 ​ ​ 316 Other liabilities ​ 58 ​ 491 Total accrued and other liabilities ​ $ 1,814 ​ $ 5,040 ​

Leases (Tables)_2

Leases (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases
Schedule of supplemental information related to operating leases	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, Balance Sheet information ​ 2024 ​ 2023 Operating lease ROU assets ​ $ 177 ​ $ 250 ​ ​ ​ ​ ​ ​ ​ Operating lease liabilities, current portion ​ $ 114 ​ $ 111 Operating lease liabilities, long-term portion ​ ​ 77 ​ ​ 151 Total operating lease liabilities ​ $ 191 ​ $ 262 ​ ​ ​ ​ ​ ​ ​ Cash flow information for the nine months ended September 30, ​ 2024 ​ 2023 Cash paid for amounts included in the measurement of operating leases liabilities ​ $ 83 ​ $ 174	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, Balance Sheet information 2023 2022 Operating lease ROU assets ​ $ 250 ​ $ 171 ​ ​ ​ ​ ​ ​ ​ Operating lease liabilities, current portion ​ $ 111 ​ $ 171 Operating lease liabilities, long-term portion ​ ​ 151 ​ ​ — Total operating lease liabilities ​ $ 262 ​ $ 171
Schedule of maturities of operating lease liabilities	​ ​ ​ ​ ​ ​ 2024 (balance of year) ​ $ 28 ​ 2025 ​ ​ 115 ​ 2026 ​ ​ 59 ​ Total lease payments ​ ​ 202 ​ Less: imputed interest ​ ​ 11 ​ Total lease liabilities ​ $ 191 ​ ​ ​ ​ ​ ​ Weighted-average remaining lease term at end of period (in years) ​ ​ 1.9 ​ Weighted-average discount rate at end of period ​ ​ 6.9 % ​	​ ​ ​ ​ ​ ​ 2024 ​ ​ 111 ​ 2025 ​ ​ 115 ​ 2026 ​ ​ 59 ​ Total lease payments ​ ​ 285 ​ Less: imputed interest ​ ​ 23 ​ Total lease liabilities ​ $ 262 ​ ​ ​ ​ ​ ​ Weighted-average remaining lease term at end of period (in years) ​ ​ 2.4 ​ Weighted-average discount rate at end of period ​ ​ 6.9 % ​

Warrants (Tables)_2

Warrants (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Schedule of warrant activity	​ ​ ​ ​ ​ Shares Balance December 31, 2023 ​ 268,937 Issued ​ — Exercised ​ (187,415) Cancelled ​ (90) Balance September 30, 2024 ​ 81,432	​ ​ Shares ​ Balance December 31, 2021 2,398 ​ Issued 2,504 (1) Exercised (1,459) (2) Cancelled (107) ​ Balance December 31, 2022 ​ 3,336 ​ Issued ​ 619,185 (3) Exercised ​ (353,581) (4) Cancelled ​ (3) ​ Balance December 31, 2023 ​ 268,937 ​ (1) Warrants issued in 2022 includes: 1,289 reload warrants, 995 common stock purchase warrants, 50 representative’s warrants, and 170 pre-funded warrants. (2) Warrants exercised in 2022 includes: 1,289 reload warrants at an exercise price of $1,933.14 per share, and 170 pre-funded warrants at an exercise price of $2.90 per share. (3) Warrants issued in 2023 includes: 472,672 common stock purchase warrants, of which 37,921 are classifies as liability warrants, 136,713 pre-funded warrants, and 9,800 representative’s warrants. (4) Warrants exercised in 2023 includes: 188,000 common stock purchase warrants at an exercise price range of $19.14 per share and $13.34 per share, 28,869 common stock purchase warrants (liability warrants) exercised with the alternative cash less option, 136,712 pre-funded warrants at an exercise price range of $0.06 and $0.01 per share.
Schedule of changes in the fair value of warrant liabilities	​ ​ ​ ​ ​ ​ ​ Common Stock ​ ​ Purchase Warrants Fair value as of December 31, 2023 ​ $ 72 Gain on changes in fair value of liability warrants ​ ​ (46) Fair value as of September 30, 2024 ​ $ 26	​ ​ ​ ​ ​ ​ ​ Common Stock ​ ​ Purchase Warrants Fair value as of February 8, 2023 (issuance date) ​ $ 10,363 Fair value of liability warrants in excess of proceeds, at issuance ​ ​ (164) Exercises of liability warrants ​ ​ (6,249) Gain on changes in fair value of liability warrants ​ ​ (3,878) Fair value as of December 31, 2023 ​ $ 72
Black-Scholes model
Schedule of Warrant Assumptions Used to Calculate Fair Value	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Exercise Cashless Exercise Stock Price ​ $ 5.905 ​ $ 5.905 ​ Exercise Price ​ $ 16.00 ​ $ 0.00 ​ Term (years) ​ ​ 5.00 ​ ​ 5.00 ​ Volatility ​ ​ 96.50 % ​ 96.50 % Risk Free Rate ​ ​ 3.784 % ​ 3.784 % Dividend Yield ​ ​ 0 % ​ 0 %	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Pre-funded warrants - February 2023 ​ 1,552 ​ $ 0.01 ​ 96.5 % 5.0 ​ 3.78 % Representative’s warrants - February 2023 ​ 1,265 ​ $ 510.40 ​ 96.5 % 5.0 ​ 3.79 % Common stock warrants - April 2023 ​ 13,806 ​ $ 178.06 ​ 88.4 % 5.5 ​ 3.56 % Pre-funded warrants - April 2023 ​ 8,782 ​ $ 0.01 ​ 88.4 % 5.5 ​ 3.56 % Representative’s warrants - April 2023 ​ 691 ​ $ 196.04 ​ 96.3 % 5.0 ​ 3.57 % Common stock warrants - October 2023 ​ 235,345 ​ $ 19.14 ​ 89.1 % 5.0 ​ 4.74 % Pre-funded warrants - October 2023 ​ 126,380 ​ $ 0.06 ​ 89.1 % 5.0 ​ 4.74 % Representative’s warrants - October 2023 ​ 7,845 ​ $ 21.05 ​ 89.2 % 5.0 ​ 4.74 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash Exercise ​ Cashless Exercise Stock Price ​ $ 342.49 ​ $ 342.49 ​ Exercise Price ​ $ 928.00 ​ $ 0.00 ​ Term (years) ​ ​ 5.00 ​ ​ 5.00 ​ Volatility ​ ​ 96.50 % ​ 96.50 % Risk Free Rate ​ ​ 3.784 % ​ 3.784 % Dividend Yield ​ ​ 0 % ​ 0 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Reload warrants - June 2022 ​ 1,290 ​ $ 1,933.14 ​ 64.8 % ​ 7.5 ​ 3.32 % Reload warrants - November 2022 ​ 995 ​ $ 870.00 ​ 84.3 % ​ 5.5 ​ 4.21 % Representative’s warrants ​ 50 ​ $ 870.00 ​ 84.3 % ​ 5.0 ​ 4.23 % Pre-funded warrants ​ 170 ​ $ 2.90 ​ 84.3 % ​ 5.5 ​ 4.21 % ​
Monte Carlo Simulation Model
Schedule of Warrant Assumptions Used to Calculate Fair Value		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ Strike Price Volatility ​ Expected Term Risk Free Rate ​ Common stock warrants - November 2023 ​ 185,604 ​ $ 13.34 ​ 86.9 % ​ 5.5 ​ 4.40 %

Revenue Disaggregation and Op_5

Revenue Disaggregation and Operating Segments (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Revenue Disaggregation and Operating Segments
Schedule of revenue disaggregated by geography	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Nine Months Ended ​ ​ September 30, ​ September 30, ​ 2024 2023 2024 2023 United States ​ $ 2,009 ​ $ 1,732 ​ $ 5,290 ​ $ 5,473 Australia ​ ​ 111 ​ ​ 139 ​ ​ 316 ​ ​ 419 Europe ​ ​ 168 ​ ​ 258 ​ ​ 564 ​ ​ 756 Rest of World ​ ​ 4 ​ ​ 26 ​ ​ 31 ​ ​ 48 Total revenue ​ $ 2,292 ​ $ 2,155 ​ $ 6,201 ​ $ 6,696	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ December 31, ​ 2023 2022 United States ​ $ 7,134 ​ $ 9,230 Australia ​ ​ 526 ​ ​ 688 Europe ​ ​ 956 ​ ​ 1,252 Rest of world ​ ​ 62 ​ ​ 70 Total revenue ​ $ 8,678 ​ $ 11,240

Stock-based Compensation (Tab_2

Stock-based Compensation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Stock-based Compensation
Schedule of stock-based compensation expense	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Nine Months Ended ​ ​ September 30, ​ September 30, ​ ​ 2024 ​ 2023 ​ 2024 ​ 2023 Sales and marketing ​ $ 4 ​ $ 30 ​ $ 19 ​ $ 89 General and administrative ​ ​ 13 ​ ​ 128 ​ ​ 83 ​ ​ 384 Research and development ​ ​ 15 ​ ​ 58 ​ ​ 67 ​ ​ 183 Total stock-based compensation expense ​ $ 32 ​ $ 216 ​ $ 169 ​ $ 656	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ December 31, ​ 2023 2022 Sales and marketing ​ $ 107 ​ $ 280 General and administrative ​ ​ 451 ​ ​ 1,494 Research and development ​ ​ 209 ​ ​ 313 Total stock-based compensation expense ​ $ 767 ​ $ 2,087 ​
Summary of stock option activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ Weighted ​ Average ​ Aggregate ​ ​ ​ ​ Average ​ Remaining ​ Intrinsic ​ ​ ​ Exercise Price ​ Contractual ​ Value ​ ​ Shares ​ Per Share ​ Life (years) ​ (in thousands) Outstanding at December 31, 2023 263 ​ $ 21,909.50 ​ ​ ​ $ — Options granted — ​ ​ — ​ ​ ​ ​ ​ Options exercised — ​ ​ — ​ ​ ​ ​ ​ Options cancelled (105) ​ ​ 7,629.90 ​ ​ ​ ​ ​ Outstanding at September 30, 2024 158 ​ $ 31,381.48 ​ 6.10 ​ $ — Exercisable at September 30, 2024 ​ 144 ​ $ 34,101.10 ​ 5.97 ​ $ — Vested and expected to vest at September 30, 2024 ​ 158 ​ $ 31,381.48 ​ 6.10 ​ $ —
Summary of unvested RSUs award activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Average ​ ​ ​ Grant Date ​ ​ Shares ​ Fair Value Unvested RSUs at December 31, 2023 25 ​ $ 7,505.04 Granted — ​ ​ — Vested (1) (17) ​ $ (9,333.94) Cancelled/Forfeited — ​ ​ — Non-vested RSUs at September 30, 2024 8 ​ $ 3,847.14 (1) At September 30, 2024, there were 2 shares of common stock related to RSU awards that had vested and the shares were not distributed to the participants.	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Average ​ ​ ​ Grant Date ​ ​ Shares ​ Fair Value Unvested RSUs at December 31, 2021 ​ 591 ​ $ 12,644.00 Granted ​ 566 ​ ​ 981.36 Vested (1) ​ (865) ​ ​ (5,651.52) Cancelled/Forfeited ​ (213) ​ ​ (11,013.04) Unvested RSUs at December 31, 2022 79 ​ ​ 10,100.70 Granted — ​ ​ — Vested (1) (54) ​ ​ (11,298.98) Cancelled/Forfeited — ​ ​ — Non-vested RSUs at December 31, 2023 25 ​ $ 7,505.04 (1) At December 31, 2023 and 2022, there were 2 and 5 shares of common stock, respectively, related to RSU awards that have vested and the shares were not released to the participants subsequently. Additionally, during the year ended December 31, 2023 due to a decline in our stock price 8 shares of common stock were not issued in order to cover employee taxes.
Summary of assumptions used to estimate grant date fair value of stock options granted		​ ​ ​ ​ ​ Risk-free interest rate 2.67 % Expected term (in years) ​ 6.25 ​ Expected dividend yield ​ 0 % Expected volatility ​ 80.40 %
2003 Stock Incentive Plan, as amended and restated
Stock-based Compensation
Summary of stock option activity		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ Weighted ​ Average ​ Aggregate ​ ​ ​ ​ Average ​ Remaining ​ Intrinsic ​ ​ ​ Exercise Price ​ Contractual ​ Value ​ ​ Shares ​ Per Share Life (years) (in thousands) Outstanding at December 31, 2021 ​ 306 ​ $ 23,117.06 ​ ​ ​ $ — Options granted ​ 194 ​ ​ 3,422.00 ​ ​ ​ ​ ​ Options exercised ​ — ​ ​ — ​ ​ ​ ​ ​ Options cancelled ​ (130) ​ ​ 8,071.28 ​ ​ ​ ​ ​ Outstanding at December 31, 2022 370 ​ ​ 18,075.70 ​ ​ ​ $ — Options granted — ​ ​ — ​ ​ ​ ​ ​ Options exercised — ​ ​ — ​ ​ ​ ​ ​ Options cancelled (107) ​ ​ 8,661.72 ​ ​ ​ ​ ​ Outstanding at December 31, 2023 263 ​ ​ 21,909.50 ​ 6.4 ​ $ — Exercisable at December 31, 2023 ​ 213 ​ ​ 25,839.58 ​ 6.0 ​ ​ — Vested and expected to vest at December 31, 2023 ​ 274 ​ ​ 21,909.50 ​ 6.4 ​ ​ —

Basis of Presentation - Reverse

Basis of Presentation - Reverse Stock Split and Inventory (Details) $ in Millions	Sep. 23, 2024	Dec. 23, 2022	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Basis of Presentation
Reverse stock split ratio	0.017	0.02
Allowance for excess and slow moving inventory			$ 1	$ 1

Basis of Presentation - Net Los

Basis of Presentation - Net Loss Per Share (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Stock options
Anti-dilutive securities
Anti-dilutive securities (in shares)	144	305	216	370
Unvested restricted stock units
Anti-dilutive securities
Anti-dilutive securities (in shares)	8	45	25	79
Convertible preferred stock
Anti-dilutive securities
Anti-dilutive securities (in shares)	10	10	10	10
Warrants
Anti-dilutive securities
Anti-dilutive securities (in shares)	81,432	28,147	268,937	3,336

Liquidity and Management's Pl_4

Liquidity and Management's Plans (Details) - USD ($) $ in Thousands	Oct. 16, 2024	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Liquidity and Management Plans
Net working capital		$ 1,300	$ 6,500
Cash and cash equivalents and restricted cash		843	4,559	$ 1,549	$ 3,955	$ 22,815
Accounts receivable		$ 1,300	$ 1,700
Subsequent Event
Liquidity and Management Plans
Gross proceeds from issuance of shares	$ 700

Supplemental Balance Sheet In_6

Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Inventory:
Raw materials	$ 965	$ 1,020	$ 832
Sub-assemblies	1,163	1,379	864
Finished goods	806	1,342	1,915
Total inventory	2,934	3,741	3,611
Prepaid expenses and other current assets:
Prepaid insurance	95	110	78
Professional services	29
Patents	5	13
Prepaid advertising and marketing	21	41	3
Taxes	16	47
Other current assets	51	126	84
Total prepaid expenses and other current assets	217	337	165
Accrued and other liabilities:
Payroll and benefits	702	701	1,829
Accrued legal settlements		200	1,775
Customer deposits	683	639	510
Taxes	44	61	119
Accrued professional	169	155	316
Other liabilities	45	58	491
Total accrued and other liabilities	1,643	$ 1,814	$ 5,040
Gain on extinguishment of debt	429
Accounts payable
Accrued and other liabilities:
Write-off of the payables	$ 429

Leases - Supplemental Informa_2

Leases - Supplemental Information (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Mar. 13, 2023 ft²
Leases
Operating lease costs	$ 100	$ 16	$ 100	$ 300	$ 300	$ 700
Balance Sheet information related to operating leases
Operating lease ROU assets	177		177		250	171
Operating lease liabilities, current portion	114		114		111	171
Operating lease liabilities, long-term portion	77		77		151
Total operating lease liabilities	$ 191		191		262	171
Cash flow information related to operating leases
Cash paid for amounts included in the measurement of operating leases liabilities			$ 83	$ 174	$ 228	$ 560
Office and warehouse space in Irvine
Leases
Area of land | ft²							5,038
Lease term							36 months

Leases - Maturities of Liabil_2

Leases - Maturities of Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Maturities of operating lease liabilities
2024 (balance of year)	$ 28
2025	115	$ 111
2026	59	115
2027		59
Total lease payments	202	285
Less: imputed interest	11	23
Total lease liabilities	$ 191	$ 262	$ 171
Weighted-average remaining lease term at end of period (in years)	1 year 10 months 24 days	2 years 4 months 24 days
Weighted-average discount rate at end of period	6.90%	6.90%

Equity (Details)_2

Equity (Details)

3 Months Ended

9 Months Ended

12 Months Ended

Jun. 04, 2024 shares

May 30, 2024 USD ($) shares

Nov. 21, 2023 USD ($) $ / shares shares

Oct. 03, 2023 $ / shares shares

Apr. 20, 2023 USD ($) $ / shares shares

Feb. 08, 2023 USD ($) $ / shares shares

Nov. 08, 2022 USD ($) $ / shares shares

Jun. 16, 2022 USD ($) $ / shares shares

Sep. 30, 2024 shares

Sep. 30, 2023 shares

Sep. 30, 2024 USD ($) shares

Sep. 30, 2023 USD ($) shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) shares

Nov. 20, 2023 $ / shares

Jun. 15, 2022 $ / shares

Equity

Offering price (in dollars per share) | $ / shares

$ 178.06

Warrant exercise price (in dollars per share) | $ / shares

178.06

Proceeds from sale and issuance of securities, net | $

$ 10,200,000

$ 12,451,000

$ 13,438,000

$ 639,000

Exercise of warrants | $

$ 24,000

$ 24,000

$ 4,136,000

$ 2,491,000

Series C convertible preferred stock

Equity

Preferred stock liquidation preference per share | $ / shares

$ 274.88

Pre funded warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 178

Proceeds from issuance of common stock warrant liabilities | $

$ 2,500,000

Common warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 19.14

Common stock warrants with alternative cashless exercise

Equity

Warrants, cashless exercise provision, shares, multiplier

0.5

Exercise of warrants, shares

185,604

28,869

28,869

Aggregate number of shares issued from exercise of warrants

14,402

14,402

Private placement warrants

Equity

Common stock purchased (in shares)

13,806

Amended warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 870

Amended warrants | Maximum

Equity

Number of shares in exchange of warrant exercise

2,839

New Unregistered Warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 13.34

14.52

Warrants term

6 months

Number of shares in exchange of warrant exercise

1,290

Percentage of common stock issued

200%

100%

Warrant expiry term

5 years 6 months

Cash purchase price per share | $ / shares

$ 1,933.14

$ 17,400

New Unregistered Warrants | Maximum

Equity

Number of shares in exchange of warrant exercise

185,604

Class Of Warrant Investors Issued June 2022

Equity

Exercise of warrants, shares

1,290

Exercise of warrants | $

$ 2,500,000

Existing Warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 13.34

$ 14.52

Number of shares in exchange of warrant exercise

92,802

Exercise of warrants | $

$ 1,200,000

Public offering

Equity

Number of units issued

21,983

Offering price (in dollars per share) | $ / shares

$ 464

Warrant exercise price (in dollars per share) | $ / shares

$ 464

Warrants term

5 years

Proceeds from sale and issuance of securities, net | $

$ 17,600,000

Public offering | Pre funded warrants

Equity

Number of warrants for each unit

1

Number of securities called by each warrant

1

Warrant exercise price (in dollars per share) | $ / shares

$ 0.01

Public offering | Public warrants

Equity

Number of warrants for each unit

1

Number of securities called by each warrant

1.5

Public offering | Common stock warrants with alternative cashless exercise

Equity

Number of securities called by each warrant

0.5

Warrant exercise price (in dollars per share) | $ / shares

$ 464

Over-allotment option

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 196.04

Exercise of warrants, shares

4,947

Common stock purchased (in shares)

3,298

Number of shares in exchange of warrant exercise

691

4,947

Cash fee, as a percentage of gross proceeds

6.50%

7%

Warrants issued, as a percentage of aggregate common shares

5%

Registered direct offering

Equity

Common stock purchased (in shares)

5,025

Registered direct offering | Pre funded warrants

Equity

Number of shares in exchange of warrant exercise

8,782

Securities purchase agreement

Equity

Offering price (in dollars per share) | $ / shares

$ 754

Common stock purchased (in shares)

30,518

Securities purchase agreement | Common Stock

Equity

Common stock purchased (in shares)

826

Securities purchase agreement | Series D Mirroring Preferred Stock

Equity

Offering price (in dollars per share) | $ / shares

$ 0.001

Common stock purchased (in shares)

2,500

Securities purchase agreement | Pre funded warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 0.001

$ 751

Number of shares in exchange of warrant exercise

126,380

170

Proceeds from issuance of common stock warrant liabilities | $

$ 750,000

Securities purchase agreement | Common warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 19.14

Number of shares in exchange of warrant exercise

235,345

Securities purchase agreement | Private placement warrants

Equity

Warrants term

6 months

Common stock purchased (in shares)

995

Securities purchase agreement | Amended warrants

Equity

Warrant exercise price (in dollars per share) | $ / shares

$ 19.14

Common stock purchased (in shares)

16,644

Securities purchase agreement | Amended warrants | One of the investors

Equity

Common stock purchased (in shares)

6,595

Warrant amendment agreement

Equity

Offering price (in dollars per share) | $ / shares

$ 1,933.14

Warrant exercise price (in dollars per share) | $ / shares

$ 870

Warrant expiry term

5 years 6 months

Warrant amendment agreement | Maximum

Equity

Number of shares in exchange of warrant exercise

1,845

Investment in Warrants | New Unregistered Warrants | Maximum

Equity

Beneficial ownership limitation

4.99%

Investment in Warrants | Existing Warrants | Maximum

Equity

Beneficial ownership limitation

9.99%

Common Stock

Equity

Issuance of stock from RSUs (in shares)

3

12

5

41

44

369

Number of units issued

100,430

Aggregate number of shares issued from exercise of warrants

1,811

Common stock purchased (in shares)

25,456

55,973

826

Issuance of stock from RSUs (shares)

497

Common Stock | Public offering

Equity

Number of shares for each unit

1

Common Stock | Public offering | Common stock warrants with alternative cashless exercise

Equity

Number of securities called by each warrant

0.75

Warrants to purchase common stock

Equity

Number of unexercised warrants

555

Warrants - Warrant activity (_3

Warrants - Warrant activity (Details) - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Warrants
Balance at beginning of period (in shares)	268,937	3,336	2,398
Issued (in shares)		619,185	2,504
Exercised (in shares)	(187,415)	(353,581)	(1,459)
Cancelled (in shares)	(90)	(3)	(107)
Balance at end of period (in shares)	81,432	268,937	3,336

Warrants (Details)

Warrants (Details) $ / shares in Units, $ in Millions	Apr. 20, 2023 $ / shares shares	Feb. 08, 2023 USD ($) Y item $ / shares shares	Nov. 21, 2023 $ / shares	Nov. 20, 2023 $ / shares	Jun. 16, 2022 shares
Warrants
Exercise price of warrants (in dollars per share)	$ 178.06
Private placement warrants
Warrants
Common stock purchased (in shares) | shares	13,806
Pre funded warrants
Warrants
Exercise price of warrants (in dollars per share)	$ 178
New Unregistered Warrants
Warrants
Number of shares in exchange of warrant exercise | shares					1,290
Exercise price of warrants (in dollars per share)			$ 13.34	$ 14.52
Public offering
Warrants
Number of classes of warrants issued | item		3
Exercise price of warrants (in dollars per share)		$ 464
Public offering | Common stock warrants with alternative cashless exercise
Warrants
Number of warrants issued | shares		37,921
Number of securities called by each warrant | shares		0.5
Exercise price of warrants (in dollars per share)		$ 464
Public offering | Pre funded warrants
Warrants
Number of investors | item		1
Number of warrants issued | shares		1,552
Price per warrant		$ 463.94
Number of securities called by each warrant | shares		1
Exercise price of warrants (in dollars per share)		$ 0.01
Fair value portion of warrants | $		$ 0.5
Public offering | Pre funded warrants | Risk Free Rate
Warrants
Warrant fair value measurement inputs		0.03784
Public offering | Pre funded warrants | Term (years)
Warrants
Warrant fair value measurement inputs | Y		5
Public offering | Pre funded warrants | Dividend Yield
Warrants
Warrant fair value measurement inputs		0
Public offering | Pre funded warrants | Volatility
Warrants
Warrant fair value measurement inputs		0.965
Public offering | Representative's warrants
Warrants
Number of warrants issued | shares		1,265
Exercise price of warrants (in dollars per share)		$ 510.4
Fair value portion of warrants | $		$ 0.3
Public offering | Representative's warrants | Risk Free Rate
Warrants
Warrant fair value measurement inputs		0.03786
Public offering | Representative's warrants | Term (years)
Warrants
Warrant fair value measurement inputs | Y		4.99
Public offering | Representative's warrants | Dividend Yield
Warrants
Warrant fair value measurement inputs		0
Public offering | Representative's warrants | Volatility
Warrants
Warrant fair value measurement inputs		0.965

Warrants - Black-Scholes Opti_2

Warrants - Black-Scholes Option Pricing Model (Details)	Dec. 31, 2023 $ / shares Y shares	Feb. 08, 2023 $ / shares Y	Dec. 31, 2022 $ / shares Y shares
Pre Funded Warrants February 2023 [Member] | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares	1,552
Representative's warrants - February 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares	1,265
Common stock warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares	13,806
Pre-funded warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares	8,782
Representative's warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares	691
Common stock warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares	235,345
Pre-funded warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares	126,380
Representative's warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares	7,845
Common stock warrants - November 2023 | Monte Carlo Simulation Model
Warrants
Warrant fair value measurement inputs | shares	185,604
Reload warrants - June 2022 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares			1,290
Reload warrants - November 2022 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares			995
Representative's warrants | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares			50
Pre funded warrants | Black-Scholes model
Warrants
Warrant fair value measurement inputs | shares			170
Stock Price | Cash exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs	342.49	5.905
Stock Price | Cashless exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs	342.49	5.905
Stock Price | Pre Funded Warrants February 2023 [Member] | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.01
Stock Price | Representative's warrants - February 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	510.4
Stock Price | Common stock warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	178.06
Stock Price | Pre-funded warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.01
Stock Price | Representative's warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	196.04
Stock Price | Common stock warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	19.14
Stock Price | Pre-funded warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.06
Stock Price | Representative's warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	21.05
Stock Price | Common stock warrants - November 2023 | Monte Carlo Simulation Model
Warrants
Warrant fair value measurement inputs	13.34
Stock Price | Reload warrants - June 2022 | Black-Scholes model
Warrants
Warrant fair value measurement inputs			1,933.14
Stock Price | Reload warrants - November 2022 | Black-Scholes model
Warrants
Warrant fair value measurement inputs			870
Stock Price | Representative's warrants | Black-Scholes model
Warrants
Warrant fair value measurement inputs			870
Stock Price | Pre funded warrants | Black-Scholes model
Warrants
Warrant fair value measurement inputs			2.9
Exercise Price | Cash exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs	928	16
Exercise Price | Cashless exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0	0
Term (years) | Cash exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y	5	5
Term (years) | Cashless exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y	5	5
Term (years) | Pre Funded Warrants February 2023 [Member] | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y	5
Term (years) | Representative's warrants - February 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y	5
Term (years) | Common stock warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y	5.5
Term (years) | Pre-funded warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y	5.5
Term (years) | Representative's warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y	5
Term (years) | Common stock warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y	5
Term (years) | Pre-funded warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y	5
Term (years) | Representative's warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y	5
Term (years) | Common stock warrants - November 2023 | Monte Carlo Simulation Model
Warrants
Warrant fair value measurement inputs | Y	5.5
Term (years) | Reload warrants - June 2022 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y			7.5
Term (years) | Reload warrants - November 2022 | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y			5.5
Term (years) | Representative's warrants | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y			5
Term (years) | Pre funded warrants | Black-Scholes model
Warrants
Warrant fair value measurement inputs | Y			5.5
Volatility | Cash exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.965	0.965
Volatility | Cashless exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.965	0.965
Volatility | Pre Funded Warrants February 2023 [Member] | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.965
Volatility | Representative's warrants - February 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.965
Volatility | Common stock warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.884
Volatility | Pre-funded warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.884
Volatility | Representative's warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.963
Volatility | Common stock warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.891
Volatility | Pre-funded warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.891
Volatility | Representative's warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.892
Volatility | Common stock warrants - November 2023 | Monte Carlo Simulation Model
Warrants
Warrant fair value measurement inputs	0.869
Volatility | Reload warrants - June 2022 | Black-Scholes model
Warrants
Warrant fair value measurement inputs			0.648
Volatility | Reload warrants - November 2022 | Black-Scholes model
Warrants
Warrant fair value measurement inputs			0.843
Volatility | Representative's warrants | Black-Scholes model
Warrants
Warrant fair value measurement inputs			0.843
Volatility | Pre funded warrants | Black-Scholes model
Warrants
Warrant fair value measurement inputs			0.843
Risk Free Rate | Cash exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.03784	0.03784
Risk Free Rate | Cashless exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.03784	0.03784
Risk Free Rate | Pre Funded Warrants February 2023 [Member] | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.0378
Risk Free Rate | Representative's warrants - February 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.0379
Risk Free Rate | Common stock warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.0356
Risk Free Rate | Pre-funded warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.0356
Risk Free Rate | Representative's warrants - April 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.0357
Risk Free Rate | Common stock warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.0474
Risk Free Rate | Pre-funded warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.0474
Risk Free Rate | Representative's warrants - October 2023 | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0.0474
Risk Free Rate | Common stock warrants - November 2023 | Monte Carlo Simulation Model
Warrants
Warrant fair value measurement inputs	0.044
Risk Free Rate | Reload warrants - June 2022 | Black-Scholes model
Warrants
Warrant fair value measurement inputs			0.0332
Risk Free Rate | Reload warrants - November 2022 | Black-Scholes model
Warrants
Warrant fair value measurement inputs			0.0421
Risk Free Rate | Representative's warrants | Black-Scholes model
Warrants
Warrant fair value measurement inputs			0.0423
Risk Free Rate | Pre funded warrants | Black-Scholes model
Warrants
Warrant fair value measurement inputs			0.0421
Dividend Yield | Cash exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0	0
Dividend Yield | Cashless exercise | Black-Scholes model
Warrants
Warrant fair value measurement inputs	0	0

Warrants - Fair Value of Warr_2

Warrants - Fair Value of Warrant Liabilities (Details) - Common Stock Purchase Warrants - USD ($) $ in Thousands	9 Months Ended	11 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Warrants
Fair value at beginning of period	$ 72	$ 10,363
Fair value of liability warrants in excess of proceeds, at issuance		164
Exercises of liability warrants		(6,249)
Gain on changes in fair value of liability warrants	(46)	$ (3,878)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]		Fair Value Adjustment of Warrants
Fair value at end of period	$ 26	$ 72

Revenue Disaggregation and Op_6

Revenue Disaggregation and Operating Segments (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) segment	Dec. 31, 2022 USD ($)
Revenue Recognition
Total revenue	$ 2,292	$ 2,155	$ 6,201	$ 6,696	$ 8,678	$ 11,240
Number of Operating Segments | segment					1
United States
Revenue Recognition
Total revenue	2,009	1,732	5,290	5,473	$ 7,134	9,230
Australia
Revenue Recognition
Total revenue	111	139	316	419	526	688
Europe
Revenue Recognition
Total revenue	168	258	564	756	956	1,252
Rest of World
Revenue Recognition
Total revenue	4	26	31	48	62	70
Obalon line
Revenue Recognition
Total revenue					0	0
DBSN Device
Revenue Recognition
Total revenue	0	0	0	0	$ 0	$ 0
Obalon Balloon system
Revenue Recognition
Total revenue	$ 0	$ 0	$ 0	$ 0

Income Taxes (Details)_2

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Taxes
Income tax expense	$ 6	$ 3	$ 34	$ 21	$ 52	$ (380)
U.S. federal income tax rate (as a percent)			21%		21%	21%

Stock-based Compensation - St_3

Stock-based Compensation - Stock-based compensation expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Compensation expense recognized
Total stock-based compensation expense	$ 32	$ 216	$ 169	$ 656	$ 767	$ 2,087
Sales and marketing
Compensation expense recognized
Total stock-based compensation expense	4	30	19	89	107	280
General and administrative
Compensation expense recognized
Total stock-based compensation expense	13	128	83	384	451	1,494
Research and development
Compensation expense recognized
Total stock-based compensation expense	$ 15	$ 58	$ 67	$ 183	$ 209	$ 313

Stock-based Compensation - St_4

Stock-based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Shares
Shares, Options exercised (in shares)		0	0
Additional disclosures
Weighted average recognition period	1 year 18 days
Stock options
Shares
Shares outstanding, Beginning balance (in shares)	263
Shares, Options cancelled (in shares)	(105)
Shares outstanding, Ending balance (in shares)	158	263
Shares, Exercisable (in shares)	144
Shares, Vested and expected to vest (in shares)	158
Weighted Average Exercise Price Per Share
Weighted Average Exercise Price Per Share, Outstanding, Beginning balance (in dollars per share)	$ 21,909.5
Weighted Average Exercise Price Per Share, Options cancelled (in dollars per share)	7,629.9
Weighted Average Exercise Price Per Share, Outstanding, Ending balance (in dollars per share)	31,381.48	$ 21,909.5
Weighted Average Exercise Price Per Share, Exercisable (in dollars per share)	34,101.1
Weighted Average Exercise Price Per Share, Vested and expected to vest (in dollars per share)	$ 31,381.48
Weighted Average Remaining Contractual Life
Weighted Average Remaining Contractual Life Outstanding	6 years 1 month 6 days
Weighted Average Remaining Contractual Life, Exercisable	5 years 11 months 19 days
Weighted Average Remaining Contractual Life, Vested and expected to vest	6 years 1 month 6 days
Aggregate Intrinsic Value
Aggregate Intrinsic Value Outstanding (in dollars)	$ 0
Additional disclosures
Unrecognized share-based expenses	$ 34	$ 100
Weighted average recognition period		1 year 9 months 18 days
Vesting period	4 years	4 years
Option expiration period	10 years	10 years
Stock options | 2003 Stock Incentive Plan, as amended and restated
Shares
Shares outstanding, Beginning balance (in shares)	263	370	306
Shares, Options granted (in shares)			194
Shares, Options cancelled (in shares)		(107)	(130)
Shares outstanding, Ending balance (in shares)		263	370
Shares, Exercisable (in shares)		213
Shares, Vested and expected to vest (in shares)		274
Weighted Average Exercise Price Per Share
Weighted Average Exercise Price Per Share, Outstanding, Beginning balance (in dollars per share)	$ 21,909.5	$ 18,075.7	$ 23,117.06
Weighted Average Exercise Price Per Share, Options granted (in dollars per share)			3,422
Weighted Average Exercise Price Per Share, Options cancelled (in dollars per share)		8,661.72	8,071.28
Weighted Average Exercise Price Per Share, Outstanding, Ending balance (in dollars per share)		21,909.5	$ 18,075.7
Weighted Average Exercise Price Per Share, Exercisable (in dollars per share)		25,839.58
Weighted Average Exercise Price Per Share, Vested and expected to vest (in dollars per share)		$ 21,909.5
Weighted Average Remaining Contractual Life
Weighted Average Remaining Contractual Life Outstanding		6 years 4 months 24 days
Weighted Average Remaining Contractual Life, Exercisable		6 years
Weighted Average Remaining Contractual Life, Vested and expected to vest		6 years 4 months 24 days
Aggregate Intrinsic Value
Aggregate Intrinsic Value Outstanding (in dollars)		$ 0
Aggregate Intrinsic Value, Exercisable (in dollars)		0
Vested and expected to vest (in dollars)		$ 0
Additional disclosures
Vesting period		4 years

Stock-based Compensation - Re_2

Stock-based Compensation - Restricted Stock Units (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Additional disclosures
Recognition period	1 year 18 days
Restricted stock units
Shares
Shares Unvested RSUs, Beginning balance (in shares)	25	79	591
Shares, Granted (in shares)			566
Shares, Vested (in shares)	(17)	(54)	(865)
Shares, Cancelled/Forfeited (in shares)			(213)
Shares Non-vested RSUs, Ending balance (in shares)	8	25	79
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Unvested RSUs, Beginning balance (in dollars per share)	$ 7,505.04	$ 10,100.7	$ 12,644
Weighted Average Grant Date Fair Value, Granted (in dollars per share)			981.36
Weighted Average Grant Date Fair Value, Vested (in dollars per share)		11,298.98	5,651.52
Weighted Average Grant Date Fair Value, Vested (in dollars per share)	(9,333.94)
Weighted Average Grant Date Fair Value, Cancelled/Forfeited (in dollars per share)			(11,013.04)
Weighted Average Grant Date Fair Value, Non-vested RSUs, Ending balance (in dollars per share)	$ 3,847.14	$ 7,505.04	$ 10,100.7
Additional disclosures
Vested and undistributed	2	2	5
Unrecognized compensation costs	$ 25	$ 600
Recognition period	11 months 1 day	1 year 2 months 12 days
Number of shares not issued		8

Commitment and Contingencies (D

Commitment and Contingencies (Details) - Cowen and Company - USD ($)	May 11, 2023	Aug. 06, 2021
Litigation
Service fees sought		$ 1,350,000
Agreed settlement amount	$ 1,350,000
Litigation settlement, interest percent	9%
Litigation settlement, attorney fees payable	$ 675,000
Litigation settlement, attorney fees to be paid up front	275,000
Litigation settlement, attorney fees to be paid after six months	200,000
Litigation settlement, attorney fees to be paid after twelve months	$ 200,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Oct. 16, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Events
Common stock, par value (in dollars per share)		$ 0.001	$ 0.001	$ 0.001
Subsequent Event
Subsequent Events
Principal amount	$ 833,333.34
Shares issued to the investor	7,983
Common stock, par value (in dollars per share)	$ 0.001
Interest rate of notes	10%
Conversion price	$ 5.22
Shares held by investor and its affiliates	4.99%
Interest rate in case of default	24%