Ekso Bionics (EKSO) 10-Q 27 Jul 23 2023 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Jul. 24, 2023
Document Information [Line Items]
Entity Central Index Key	0001549084
Entity Registrant Name	EKSO BIONICS HOLDINGS, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	001-37854
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	99-0367049
Entity Address, Address Line One	101 Glacier Point, Suite A
Entity Address, City or Town	San Rafael
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94901
City Area Code	510
Local Phone Number	984-1761
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	EKSO
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		13,806,950

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash and restricted cash	$ 13,307	$ 20,525
Accounts receivable, net of allowances of $4 and $40, respectively	5,052	4,625
Inventories	5,602	5,187
Prepaid expenses and other current assets	759	700
Total current assets	24,720	31,037
Property and equipment, net	2,304	2,680
Right-of-use assets	1,146	1,307
Intangible assets, net	5,053	5,217
Goodwill	431	431
Other assets	332	231
Total assets	33,986	40,903
Current liabilities:
Accounts payable	3,155	3,151
Accrued liabilities	2,393	2,278
Deferred revenues, current	1,286	1,121
Notes payable, current	2,937	2,310
Lease liabilities, current	358	341
Total current liabilities	10,129	9,201
Deferred revenues	1,632	1,032
Notes payable, net	3,301	3,767
Lease liabilities	907	1,087
Warrant liabilities	107	233
Other non-current liabilities	103	141
Total liabilities	16,179	15,461
Commitments and contingencies (Note 15)
Stockholders’ equity:
Convertible preferred stock, $0.001 par value; 10,000 shares authorized; none issued and outstanding at June 30, 2023 and December 31, 2022	0	0
Common stock, $0.001 par value; 141,429 shares authorized; 13,807 and 13,203 shares issued and outstanding at June 30, 2023 and December 31, 2022, respectively	14	13
Additional paid-in capital	250,000	248,813
Accumulated other comprehensive income	359	563
Accumulated deficit	(232,566)	(223,947)
Total stockholders’ equity	17,807	25,442
Total liabilities and stockholders’ equity	$ 33,986	$ 40,903

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Allowance for doubtful accounts	$ 4	$ 40
Preferred Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, shares authorized (in shares)	10,000	10,000
Preferred Stock, shares issued (in shares)	0	0
Preferred Stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	141,429	141,429
Common stock, issued (in shares)	13,807	13,203
Common stock, outstanding (in shares)	13,807	13,203

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue	$ 4,703	$ 3,465	$ 8,825	$ 6,032
Cost of revenue	2,449	1,824	4,571	3,182
Gross profit	2,254	1,641	4,254	2,850
Operating expenses:
Sales and marketing	2,349	1,841	4,437	3,470
Research and development	1,398	873	2,552	1,793
General and administrative	2,791	2,156	5,997	5,053
Total operating expenses	6,538	4,870	12,986	10,316
Loss from operations	(4,284)	(3,229)	(8,732)	(7,466)
Other (expense) income, net:
Interest expense, net	(61)	(29)	(172)	(56)
Gain on revaluation of warrant liabilities	152	999	126	899
Unrealized (loss) gain on foreign exchange	(7)	(718)	210	(972)
Other expense, net	(30)	(1)	(51)	(3)
Total other income (expense), net	54	251	113	(132)
Net loss	(4,230)	(2,978)	(8,619)	(7,598)
Other comprehensive (loss) income	(10)	639	(204)	851
Comprehensive loss	$ (4,240)	$ (2,339)	$ (8,823)	$ (6,747)
Net loss per share applicable to common shareholders, basic and diluted (in dollars per share)	$ (0.31)	$ (0.23)	$ (0.64)	$ (0.59)
Weighted average number of shares outstanding, basic and diluted (in shares)	13,637	12,884	13,467	12,807

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2021	0	12,693,000
Balance at Dec. 31, 2021	$ 0	$ 13	$ 246,090	$ (17)	$ (208,867)	$ 37,219
Net loss	$ 0	$ 0	0	0	(4,620)	(4,620)
Equity incentive plan (in shares)	0	83,000
Stock-based compensation expense	$ 0	$ 0	499	0	0	499
Foreign currency translation adjustments	$ 0	$ 0	0	212	0	212
Matching contribution to 401(k) plan (in shares)	0	68,000
Matching contribution to 401(k) plan	$ 0	$ 0	176	0	0	176
Equity incentive plan	$ 0	$ 0	0	0	0	0
Balance (in shares) at Mar. 31, 2022	0	12,844,000
Balance at Mar. 31, 2022	$ 0	$ 13	246,765	195	(213,487)	33,486
Balance (in shares) at Dec. 31, 2021	0	12,693,000
Balance at Dec. 31, 2021	$ 0	$ 13	246,090	(17)	(208,867)	37,219
Net loss						(7,598)
Matching contribution to 401(k) plan (in shares)		68,000
Matching contribution to 401(k) plan			176
Balance (in shares) at Jun. 30, 2022	0	13,010,000
Balance at Jun. 30, 2022	$ 0	$ 13	247,347	834	(216,465)	31,729
Balance (in shares) at Mar. 31, 2022	0	12,844,000
Balance at Mar. 31, 2022	$ 0	$ 13	246,765	195	(213,487)	33,486
Net loss	$ 0	$ 0	0	0	(2,978)	(2,978)
Equity incentive plan (in shares)	0	166,000
Stock-based compensation expense	$ 0	$ 0	582	0	0	582
Foreign currency translation adjustments	$ 0	$ 0	0	639	0	639
Balance (in shares) at Jun. 30, 2022	0	13,010,000
Balance at Jun. 30, 2022	$ 0	$ 13	247,347	834	(216,465)	31,729
Balance (in shares) at Dec. 31, 2022	0	13,203,000
Balance at Dec. 31, 2022	$ 0	$ 13	248,813	563	(223,947)	25,442
Net loss	$ 0	$ 0	0	0	(4,389)	(4,389)
Equity incentive plan (in shares)	0	139,000
Stock-based compensation expense	$ 0	$ 0	424	0	0	424
Foreign currency translation adjustments	$ 0	$ 0	0	(194)	0	(194)
Balance (in shares) at Mar. 31, 2023	0	13,342,000
Balance at Mar. 31, 2023	$ 0	$ 13	249,237	369	(228,336)	21,283
Balance (in shares) at Dec. 31, 2022	0	13,203,000
Balance at Dec. 31, 2022	$ 0	$ 13	248,813	563	(223,947)	25,442
Net loss						(8,619)
Matching contribution to 401(k) plan (in shares)		161
Matching contribution to 401(k) plan			249
Balance (in shares) at Jun. 30, 2023	0	13,807,000
Balance at Jun. 30, 2023	$ 0	$ 14	250,000	359	(232,566)	17,807
Balance (in shares) at Mar. 31, 2023	0	13,342,000
Balance at Mar. 31, 2023	$ 0	$ 13	249,237	369	(228,336)	21,283
Net loss	$ 0	$ 0	0	0	(4,230)	(4,230)
Equity incentive plan (in shares)	0	304,000
Stock-based compensation expense	$ 0	$ 0	514	0	0	514
Foreign currency translation adjustments	$ 0	$ 0	0	(10)	0	(10)
Matching contribution to 401(k) plan (in shares)	0	161,000
Matching contribution to 401(k) plan	$ 0	$ 0	249	0	0	249
Balance (in shares) at Jun. 30, 2023	0	13,807,000
Balance at Jun. 30, 2023	$ 0	$ 14	$ 250,000	$ 359	$ (232,566)	$ 17,807

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Operating activities:
Net loss	$ (8,619)	$ (7,598)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	681	462
Changes in allowance for doubtful accounts	16	(7)
Gain on revaluation of warrant liabilities	(126)	(899)
Amortization of debt discounts	161	2
Stock-based compensation expense	938	1,081
Common stock contribution to 401(k) plan	219	103
Unrealized (gain) loss on foreign currency transactions	(210)	972
Changes in operating assets and liabilities:
Accounts receivable	(518)	1,228
Inventories	(283)	(1,221)
Prepaid expenses and other assets, current and noncurrent	(62)	(318)
Accounts payable	(13)	(1,048)
Accrued, lease and other liabilities, current and noncurrent	(61)	(838)
Deferred revenues	760	(373)
Net cash used in operating activities	(7,117)	(8,454)
Investing activities:
Acquisition of property and equipment	(97)	0
Net cash used in investing activities	(97)	0
Effect of exchange rate changes on cash	(4)	(40)
Net decrease in cash	(7,218)	(8,494)
Cash and restricted cash at beginning of period	20,525	40,406
Cash and restricted cash at end of period	13,307	31,912
Supplemental disclosure of cash flow activities
Cash paid for interest	98	55
Cash paid for income taxes	32	4
Supplemental disclosure of non-cash activities
Transfer of inventory (from) to property and equipment	(131)	175
Initial recognition of operating lease liability and right of use asset	0	174
Share issuance for common stock contribution to 401(k) plan	$ 249	$ 176

Note 1 - Organization

Note 1 - Organization	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	1. Organization Description of Business Ekso Bionics Holdings, Inc. (the “Company”) designs, develops, and markets exoskeleton products to augment human strength, endurance and mobility. The Company’s exoskeleton technology serves multiple markets and can be utilized both by able-bodied users and by persons with physical disabilities. The Company has marketed devices that (i) enable individuals with neurological conditions affecting gait, including acquired brain injury ("ABI") and multiple sclerosis ("MS"), and spinal cord injury ("SCI"), to rehabilitate and to walk again, (ii) assist individuals with a broad range of upper extremity impairments, and (iii) allow industrial workers to perform difficult repetitive work for extended periods. Founded in 2005, On December 5, 2022, Liquidity and Capital Resources As of June 30, 2023 six June 30, 2023 June 30, 2023 As described in Note 10, June 30, 2023 June 30, 2023 In accordance with Accounting Standards Codification (“ASC”) 205 40, one not not 1 one 2 one Our expectation to generate operating losses and negative operating cash flows in the future and the need for additional funding to support our planned operations raise substantial doubt regarding our ability to continue as a going concern for a period of one one no 12 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

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies and Estimates	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Basis of Presentation and Summary of Significant Accounting Policies and Estimates Basis of Presentation and Consolidation The accompanying condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) have been condensed or omitted pursuant to such rules and regulations. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10 December 31, 2022 March 28, 2023. In the opinion of management, the accompanying unaudited condensed consolidated financial statements have been prepared on a consistent basis with the audited consolidated financial statements for the fiscal year ended December 31, 2022 Certain reclassifications have been made to the amounts in prior periods to conform to the current period’s presentation. The results of operations for the three six June 30, 2023 not December 31, 2023 The condensed consolidated financial statements include the financial statements of Ekso Bionics Holdings, Inc. and its subsidiaries. All significant transactions and balances between Ekso Bionics Holdings, Inc. and its subsidiaries have been eliminated in consolidation. Use of Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet, and the reported amounts of revenues and expenses during the reporting period. For the Company, these estimates include, but are not Foreign Currency The assets and liabilities of foreign subsidiaries and equity investments, where the local currency is the functional currency, are translated from their respective functional currencies into U.S. dollars at the rates in effect at the balance sheet date, and revenue and expense amounts are translated at average rates during the period, with resulting foreign currency translation adjustments recorded in accumulated other comprehensive income as a component of stockholders’ equity. Gains and losses from the re-measurement of balances denominated in currencies other than the entities' functional currencies, are recorded in other expense, net in the accompanying condensed consolidated statements of operations and comprehensive loss. Inventory Inventories are recorded at the lower of cost or net realizable value. Cost is computed using the standard cost method, which approximates actual cost on a first first Leases The Company records its leases in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 842, Leases not may Lease expense is recognized over the expected lease term on a straight-line basis. Operating leases are recognized on the balance sheet as right-of-use assets, lease liabilities current and lease liabilities non-current. Leases with an initial term of 12 not Revenue Recognition The Company records its revenue in accordance with ASC 606, Revenue from Contracts with Customers five For multiple-element arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Standalone selling prices are determined based on observable prices at which the Company separately sells its products or services. If a standalone selling price is not The Company exercised judgement to determine that a product return reserve was not not Going Concern The Company assesses its ability to continue as a going concern at every interim and annual period in accordance with ASC 205 40. Concentration of Credit Risk and Other Risks and Uncertainties Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and accounts receivable. The Company has significant cash balances at financial institutions which throughout the year regularly exceed the federally insured limit of $250. not Accounts receivable are derived from the sale of products shipped and services performed for customers primarily located in the U.S., Europe, Asia, and Australia. Invoices are aged based on contractual terms with the customer. The Company reviews accounts receivable for collectability and provides an allowance for potential credit losses. The allowance for potential credit losses on trade receivables reflects the Company’s best estimate of probable losses inherent in the accounts receivable balance based on known troubled accounts, historical experience, and other currently available evidence. Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 90 not June 30, 2023 December 31, 2022 Many of the sales contracts with customers outside of the U.S. are settled in a foreign currency other than the U.S. dollar. The Company does not not At June 30, 2023 10% no December 31, 2022 During the three June 30, 2023 10% three June 30, 2022 During the six June 30, 2023 10% six June 30, 2022 Accounting Pronouncements Adopted in 2023 In June 2016, No. 2016 13, 326 2018 19, 2019 04, 2019 05 2019 10, not 2016 13 January 1, 2023, 2016 13 not Recent Accounting Pronouncements In August 2020, No. 2020 06, 2020 06 may first 2024 not 2020 06

Note 3 - Accumulated Other Comp

Note 3 - Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	3. Accumulated Other Comprehensive Income (Loss) The Company's accumulated other comprehensive income (loss) consists of the accumulated net unrealized gains or losses on foreign currency translation adjustments. The change in accumulated other comprehensive income (loss) presented on the condensed consolidated balance sheets for the six June 30, 2023 2022 Six Months Ended June 30, 2023 2022 Balance at beginning of period $ 563 $ (17 ) Net unrealized (loss) gain on foreign currency translation (204 ) 851 Balance at end of period $ 359 $ 834

Note 4 - Human Motion and Contr

Note 4 - Human Motion and Control Acquisition	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4. Human Motion and Control Acquisition On December 5, 2022, The assets purchased by the Company include intellectual property related to the aforementioned Ekso Indego devices and future products in the orthotics and prosthetics space, inventories related to the Ekso Indego product line, fixed assets configured for the manufacture of the Ekso Indego products, and Ekso Indego devices maintained for service and sales demonstrations. The Company did not As consideration for the assets acquired, the Company (i) paid Parker $5,000 in cash and (ii) delivered to Parker a $5,000 unsecured, subordinated zero percent interest promissory note (the “Promissory Note”). Under the terms of the Promissory Note, the Company shall pay Parker sixteen first December 31, 2023, September 30, 2027. 10. The Company accounted for the acquisition as a business combination in accordance with ASC 805, 805, June 30, 2023 no The following table summarizes the preliminary fair values of the assets acquired, liabilities assumed and consideration given as of the acquisition date. These estimates are preliminary, pending final evaluation of certain assets, and therefore, are subject to revisions that may Inventories $ 1,935 Fixed assets 1,599 Intangible assets 5,240 Goodwill 431 Total assets $ 9,205 Accrued royalties 150 Total liabilities $ 150 Net assets acquired $ 9,055 Cash delivered at close $ 5,000 Fair value of promissory note 4,055 Total consideration $ 9,055 The fair value of finished goods inventories acquired was estimated at retail selling price less estimated costs to sell and a reasonable profit allowance for the selling effort. The fair value of raw materials acquired were estimated using current prices from suppliers. The preliminary fair value of fixed assets was estimated using a cost approach, adjusting historical gross asset values for inflation, reduced for the remaining estimated economic life of the assets. The preliminary fair values of intangible assets were estimated using a relief from royalty method, the excess earnings method, and a distributor method, all income approaches, which required significant estimates from management regarding future sales expectations, long-term operating margins, the weighted average cost of capital or other appropriate discount rates, and royalty rates. The fair value of the promissory note was estimated as the present value of scheduled principal payments discounted at the Company's estimated borrowing rate. The Company recorded $5,240 to intangible assets as of the acquisition date and is amortizing the value of the developed technology, customer relationships and intellectual property over a weighted average estimated useful life of eight three six June 30, 2023

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurement	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	5. Fair Value Measurement Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Three levels of inputs, of which the first two may • Level 1 • Level 2 1 not • Level 3 no 3 The Company’s fair value hierarchies for its financial assets and liabilities, which require fair value measurement on a recurring basis are as follows: Total Level 1 Level 2 Level 3 June 30, 2023 Liabilities Warrant liabilities $ 107 $ — $ — $ 107 December 31, 2022 Liabilities Warrant liabilities $ 233 $ — $ — $ 233 The following table sets forth a summary of the changes in the fair value of the Company’s Level 3 three June 30, 2023 Warrant Liabilities Balance at December 31, 2022 $ 233 Net gain on revaluation of warrants issued (126 ) Balance at June 30, 2023 $ 107 Refer to Note 12. Warrants .

Note 6 - Inventories

Note 6 - Inventories	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Inventory Disclosure [Text Block]	6. Inventories Inventories consisted of the following: June 30, 2023 December 31, 2022 Raw materials $ 4,173 $ 3,837 Work in progress 751 487 Finished goods 678 863 Inventories $ 5,602 $ 5,187

Note 7 - Revenue

Note 7 - Revenue	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	7. Revenue The Company’s medical device segment (EksoHealth) revenue is primarily generated through the sale and subscription of the EksoNR, EksoUE, Ekso Indego Therapy, and Ekso Indego Personal devices, along with the sale of support and maintenance contracts. Revenue from medical device product sales is recognized at the point in time when control of the product transfers to the customer. Transfer of control generally occurs upon shipment from the Company’s facility for sales of the EksoNR, Ekso UE, Ekso Indego Therapy, and Ekso Indego Personal devices. Support and maintenance contracts extend coverage beyond the Company’s standard warranty agreements. The separately priced support and maintenance contracts range from 12 to 48 months. The Company typically receives payment at the inception of the contract and recognizes revenue evenly over the term of the contracts. Revenue from medical device subscriptions is recognized evenly over the contract term, typically over 12 24 The Company’s industrial device segment (EksoWorks) revenue is primarily generated through the sale of the upper body exoskeleton EVO and associated accessories. Revenue from industrial device sales is recognized at the point in time when control of the product transfers to the customer. Transfer of control generally occurs upon shipment from the Company’s facility. In June 2022, Deferred Revenue Deferred revenue is comprised mainly of unearned revenue related to extended support and maintenance contracts, but also includes other offerings for which the Company has been paid in advance and earns revenue when the Company transfers control of the product or service. Deferred revenue consisted of the following: June 30, 2023 December 31, 2022 Deferred extended maintenance and support $ 2,843 2,124 Customer advances 75 29 Total deferred revenues 2,918 2,153 Less current portion (1,286 ) (1,121 ) Deferred revenues, non-current $ 1,632 $ 1,032 Deferred revenue activity consisted of the following for the six June 30, 2023 Beginning balance $ 2,153 Deferral of revenue 2,145 Recognition of deferred revenue (1,380 ) Ending balance $ 2,918 The Company expects to recognize approximately $758 of the deferred revenue during the remainder of 2023, 2024, In addition to deferred revenue, the Company has a non-cancellable backlog of $1,063, expected to be recognized between 2023 2025, Disaggregation of Revenue The following table disaggregates the Company’s revenue by major source for the three June 30, 2023 EksoHealth EksoWorks Total Device revenue $ 3,603 $ 7 $ 3,610 Service and support 722 — 722 Subscriptions 261 4 265 Parts and other 102 4 106 $ 4,688 $ 15 $ 4,703 The following table disaggregates the Company’s revenue by major source for the six June 30, 2023 EksoHealth EksoWorks Total Device revenue $ 6,651 $ 118 $ 6,769 Service and support 1,366 — 1,366 Subscriptions 536 11 547 Parts and other 131 12 143 $ 8,684 $ 141 $ 8,825 The following table disaggregates the Company’s revenue by major source for the three June 30, 2022 EksoHealth EksoWorks Total Device revenue $ 2,369 $ 163 $ 2,532 Service and support 489 — 489 Subscriptions 225 51 276 Parts and other 117 23 140 Collaborative arrangements 28 — 28 $ 3,228 $ 237 $ 3,465 The following table disaggregates the Company’s revenue by major source for the six June 30, 2022 EksoHealth EksoWorks Total Device revenue $ 3,332 $ 472 $ 3,804 Service and support 956 — 956 Subscriptions 441 120 561 Parts and other 273 331 604 Collaborative arrangements 107 — 107 $ 5,109 $ 923 $ 6,032

Note 8 - Accrued Liabilities

Note 8 - Accrued Liabilities	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	8. Accrued Liabilities Accrued liabilities consisted of the following: June 30, 2023 December 31, 2022 Salaries, benefits and related expenses $ 1,799 $ 1,843 Device warranty 338 274 Other 256 161 Total $ 2,393 $ 2,278 Warranty The current portion of the device warranty liability is classified as a component of Accrued liabilities, while the long-term portion of the device warranty liability is classified as a component of Other non-current liabilities in the condensed consolidated balance sheets. A reconciliation of the changes in the device warranty liability for the three six June 30, 2023 Three Months Ended Six Months Ended June 30, 2023 June 30, 2023 Balance at beginning of period $ 426 $ 413 Additions for estimated future costs 123 236 Incurred costs (107 ) (207 ) Balance at end of period $ 442 $ 442 Balance as of June 30, 2023 Current portion $ 338 Long-term portion 104 Total $ 442

Note 9 - Goodwill and Intangibl

Note 9 - Goodwill and Intangible Assets	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	9. Goodwill and Intangible Assets Goodwill The Company determined no three six June 30, 2023 Intangible Assets The following table summarizes the components of preliminary gross assets, accumulated amortization, and net carrying values for definite and indefinite lived intangible asset balances as of June 30, 2023 June 30, 2023 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Developed technology $ 2,310 $ (166 ) $ 2,144 Trade name 2,310 — 2,310 Intellectual property 460 — 460 Customer relationships 140 (10 ) 130 Below market lease 20 (11 ) 9 Total intangible assets $ 5,240 $ (187 ) $ 5,053 Definite lived intangible assets are amortized over their estimated lives using the straight line method, which is estimated as 8 years for developed technology, 12 years for intellectual property, eight one no no three June 30, 2023 The estimated future amortization expenses related to definite lived intangible assets as of June 30, 2023 Fiscal Year Amount 2023 - remainder $ 162 2024 306 2025 345 2026 345 2027 345 2028 and thereafter 1,240 Total $ 2,743

Note 10 - Notes Payable, Net

Note 10 - Notes Payable, Net	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Long-Term Debt [Text Block]	10. Notes Payable, net PWB Term Loan In August 2020, first The Company is required to pay accrued interest on the current loan on the 13th August 13, 2023. August 13, 2023, may The PWB Loan Agreement contains a liquidity covenant, which requires that the Company maintain cash in accounts of the lender or subject to control agreements in favor of the lender in an amount equal to at least the outstanding balance of the PWB Term Loan, which was $2,000 as of June 30, 2023 June 30, 2023 March 2023, July 2, 2023. July 2023, August 13, 2023. The debt issuance costs and debt discounts combined with the stated interest resulted in an effective interest rate of 8.87% and 8.70% for the three six June 30, 2023 The following table presents scheduled principal payments of the Company’s PWB term loan as of June 30, 2023 Period Amount 2023 - remainder $ 2,000 Total principal payments 2,000 Less debt discount and issuance cost 1 Note payable, net $ 1,999 Current portion $ 1,999 Long-term portion — Note payable, net $ 1,999 Parker Hannifin Promissory Note In connection with the HMC Acquisition, on December 5, 2022, December 31, 2023 September 30, 2027. 4. The Promissory Note, upon the occurrence of an event of default, allows for the levying of interest equal to the lesser of (a) 5% per annum and (b) the maximum interest rate permitted under applicable law on the then entire outstanding principal balance, and also for the acceleration of all outstanding liabilities and obligations, making them immediately payable. Under the terms of the Promissory Note, the following occurrences constitute a default, and could, upon written notice or declaration by Parker, allow for the levying of interest and or the acceleration of principal outstanding: (i) failure to pay any amount of the principal when due and payable, (ii) the dissolution of the Company (including the declaration of bankruptcy), and (iii) the acquisition of the Company by another entity or the sale of substantially all of its assets to another entity. The Company recorded the Promissory Note of $4,055 in its condensed consolidated balance sheets under the captions Notes Payable, Current and Notes Payable, Net, estimating an implicit discount rate of 7.5% via reference to the interest charged on the Company's PWB Term Loan and other relevant economic factors present at the execution date of the Promissory Note. The amortization of debt discounts resulted in an effective interest rate of 7.45% for the three six June 30, 2023 three six June 30, 2023 The following table presents scheduled principal payments of the Company's note payable as of June 30, 2023 Period Amount 2023 - remainder $ 313 2024 1,250 2025 1,250 2026 1,250 2027 937 Total principal payments 5,000 Less debt discount (761 ) Note payable, net $ 4,239 Current portion 938 Long-term portion 3,301 Note payable, net $ 4,239

Note 11 - Lease Obligations

Note 11 - Lease Obligations	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	11. Lease Obligations The Company maintained a five May 2022. August 2022. In July 2022, October 2026 three August 2022, The Company has determined that the new San Rafael Lease constitutes an operating lease under ASC 842 July 2022 October 2026. three The Company previously maintained a five July 2022. February 2022, May 1, 2022 June 30, 2025 one five two The Company has determined that the new Hamburg lease agreement constitutes a lease under ASC 842 May 2022 June 2025. five The Company’s future lease payments as of June 30, 2023 Periods Operating Leases 2023 - remainder $ 207 2024 421 2025 402 2026 349 Total lease payments 1,379 Less: imputed interest (114 ) Present value of lease liabilities $ 1,265 Weighted-average remaining lease term (in years) 3.21 Weighted-average discount rate 5.4 % Lease expense under the Company’s operating leases was $138 and $124 for the three June 30, 2023 2022, six June 30, 2023 2022

Note 12 - Capitalization and Eq

Note 12 - Capitalization and Equity Structure	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Equity [Text Block]	12. Capitalization and Equity Structure Summary The Company’s authorized capital stock at June 30, 2023 December 31, 2022 June 30, 2023 December 31, 2022 At the Market Offering In October 2020, may may June 2023, may not not three six June 30, 2023 2022 Warrants Warrants outstanding as of June 30, 2023 December 31, 2022 Exercise Term Source Price (Years) December 31, 2022 Issued Exercised June 30, 2023 2021 Warrants $ 12.81 5 273 — — 273 June 2020 Investor Warrants $ 5.18 5.5 127 — — 127 June 2020 Placement Agent Warrants $ 5.64 5 39 — — 39 December 2019 Warrants $ 8.10 5 556 — — 556 December 2019 Placement Agent Warrants $ 8.44 5 52 — — 52 May 2019 Warrants $ 3.52 5 193 — — 193 1,240 — — 1,240 No warrants were exercised during the three six June 30, 2023 2022 2021 In February 2021, "2021 2021 five February 11, 2026. In addition, the 2021 2021 2021 not may 2021 2021 2021 The 2021 2021 2021 30 2021 2021 five 2021 The warrant liability related to the 2021 3 2021 June 30, 2023 December 31, 2022 Current share price $ 1.43 $ 1.19 Conversion price $ 12.81 $ 12.81 Risk-free interest rate 4.64 % 4.21 % Expected term (years) 2.61 3.11 Volatility of stock 72.6 % 99.6 % June 2020 In June 2020, "June 2020 June 2020 five one December 10, 2025. In addition, the June 2020 June 2020 June 2020 not may June 2020 June 2020 The June 2020 The June 2020 June 2020 June 2020 June 2020 June 2020 June 2020 30 June 2020 June 2020 June 2020 The warrant liability related to the June 2020 3 June 2020 June 30, 2023 December 31, 2022 Current share price $ 1.43 $ 1.19 Conversion price $ 5.18 $ 5.18 Risk-free interest rate 4.70 % 4.23 % Expected term (years) 2.45 2.94 Volatility of stock 70.0 % 99.6 % June 2020 In June 2020, "June 2020 June 2020 June 2020 June 7, 2025. Because of the put-option provision in the June 2020 The warrant liability related to the June 2020 3 June 2020 June 30, 2023 December 31, 2022 Current share price $ 1.43 $ 1.19 Conversion price $ 5.64 $ 5.64 Risk-free interest rate 4.90 % 4.33 % Expected term (years) 1.95 2.44 Volatility of stock 62.5 % 73.5 % December 2019 In December 2019, "December 2019 "December 2019 December 2019 five June 21, 2025. The December 2019 December 2019 December 2019 December 2019 December 2019 30 December 2019 December 2019 five December 2019 The warrant liability related to the December 2019 3 December 2019 June 30, 2023 December 31, 2022 Current share price $ 1.43 $ 1.19 Conversion price $ 8.10 $ 8.10 Risk-free interest rate 4.89 % 4.32 % Expected term (years) 1.97 2.47 Volatility of stock 62.2 % 73.3 % December 2019 In December 2019, December 2019 "December 2019 December 2019 December 2019 December 18, 2025. The warrant liability related to the December 2019 3 December 2019 June 30, 2023 December 31, 2022 Current share price $ 1.43 $ 1.19 Conversion price $ 8.44 $ 8.44 Risk-free interest rate 5.15 % 4.42 % Expected term (years) 1.47 1.97 Volatility of stock 65.5 % 71.8 % Management has assessed that the likelihood of a Change of Control (as defined in the December 2019 December 2019 May 2019 In May 2019, "May 2019 "May 2019 May 2019 five May 24, 2024. May 2019 May 2019 May 2019 may June 2020 May 2019 x June 2020 June 2020 one five June 8, 2020, In addition, if the Company effects or enters into any issuance of common stock or options or convertible securities exercisable for or convertible into common stock at a price which varies or may May 2019 may, The May 2019 May 2019 May 2019 2019 90 May 2019 two May 2019 The warrant liability related to the May 2019 3 May 2019 May 2019 June 30, 2023 December 31, 2022 Share price $ 1.43 $ 1.19 Conversion price $ 3.52 $ 3.52 Risk-free interest rate 5.40 % 4.6 % Expected term (years) 0.9 1.4 Volatility of stock 62.1 % 74.5 % Management has assessed that the likelihood of a Change of Control occurring during the term of the warrants is low, and that if such an event were to occur, the difference between the cashless exercise value and the May 2019

Note 13 - Stock-based Compensat

Note 13 - Stock-based Compensation	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	13. Stock-based Compensation Shares available to grant On June 8, 2023, 2023 2014 June 30, 2023 2014 Stock Options The following table summarizes information about the Company’s stock options outstanding as of June 30, 2023 six Weighted- Average Weighted- Remaining Aggregate Stock Average Contractual Intrinsic Awards Exercise Price Life (Years) Value Balance as of December 31, 2022 270 $ 37.96 Options forfeited — — Options cancelled (9 ) 77.08 Balance as of June 30, 2023 261 $ 36.65 4.79 $ — Vested and expected to vest at June 30, 2023 261 $ 36.65 4.79 $ — Exercisable as of June 30, 2023 257 $ 37.06 4.77 $ — As of June 30, 2023 There were no three six June 30, 2023 2022 Restricted Stock Units The Company issues time-based restricted stock units (“RSUs”) and performance-based restricted stock units ("PSUs") to employees and non-employee members of the Board. Each RSU and PSU represents the right to receive one share of the Company’s common stock upon vesting and subsequent settlement. PSUs vest upon achievement of performance targets based on the Company's annual operating plan. The fair values of RSUs and PSUs are determined based on the closing price of the Company’s common stock on the date of grant. Combined RSU and PSU activity for the six June 30, 2023 Weighted- Number of Average Grant Shares Date Fair Value Unvested as of December 31, 2022 1,383 $ 2.17 Granted 864 1.38 Vested (677 ) 1.92 Forfeited (15 ) 1.47 Unvested at June 30, 2023 1,555 $ 1.85 As of June 30, 2023 Compensation Expense Total stock-based compensation expense related to options, RSUs and PSUs granted to employees and non-employee members of the board of directors is included in the condensed consolidated statements of operations and comprehensive loss as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Sales and marketing $ 76 $ 72 $ 140 $ 141 Research and development 131 104 213 183 General and administrative 307 406 585 757 $ 514 $ 582 $ 938 $ 1,081 401 During the six June 30, 2023 2022 401 December 31, 2022 2021 The expense for the 401 six June 30, 2023 2022

Note 14 - Income Taxes

Note 14 - Income Taxes	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	14. Income Taxes There were no six June 30, 2023 not

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	15. Commitments and Contingencies Material Contracts The Company has two license agreements with the Regents of the University of California to maintain exclusive rights to certain patents. The Company is required to pay 1% of net sales of licensed medical devices sold to entities other than the U.S. government. In addition, the Company is required to pay 21% of consideration collected from any sub-licensee for the grant of the sub-license. The Company entered into a research and development collaboration agreement in December 2021 January 2022, In connection with the HMC Acquisition, the Company assumed two license agreements with Vanderbilt University to maintain exclusive rights to patents on the Company's behalf. The Vanderbilt Exoskeleton License Agreement was entered into as of October 15, 2012 April 29, 2038, July 31, 2018. March 1, 2022 February 15, 2041, July 31, 2028. twelve Purchase Obligations The Company purchases components from a variety of suppliers and uses contract manufacturers to provide manufacturing services for its products. Purchase obligations are defined as agreements that are enforceable and legally binding and that specify all significant terms, including: fixed or minimum quantities to be purchased; fixed, minimum or variable price provisions; and the approximate timing of the transaction. The Company had purchase obligations primarily for purchases of inventory and manufacturing related service contracts totaling $3,455 as of June 30, 2023 one December 31, 2022 may The Company has operating lease commitments totaling $1,379 payable over 43 months related to the San Rafael and Hamburg leases disclosed in Note 11. Loss Contingencies In the normal course of business, the Company is subject to various legal matters. In the opinion of management, the resolution of such matters will not

Note 16 - Net Loss Per Share

Note 16 - Net Loss Per Share	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	16. Net Loss Per Share The following table sets forth the computation of basic and diluted net loss per share: Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Numerator: Net loss applicable to common stockholders, basic and diluted $ (4,230 ) $ (2,978 ) $ (8,619 ) $ (7,598 ) Denominator: Weighted-average number of shares, basic and diluted 13,637 12,884 13,467 12,807 Net loss per share, basic and diluted $ (0.31 ) $ (0.23 ) $ (0.64 ) $ (0.59 ) The following table sets forth potential shares of common stock that are not Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Options to purchase common stock 261 307 261 307 Restricted stock units 1,555 1,066 1,555 1,066 Warrants for common stock 1,240 1,240 1,240 1,240 Total common stock equivalents 3,056 2,613 3,056 2,613

Note 17 - Segment Disclosures

Note 17 - Segment Disclosures	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	17. Segment Disclosures The Company has two reportable segments: EksoHealth and EksoWorks. The EksoHealth segment designs, engineers, manufactures, and markets exoskeletons for applications in the medical markets. The EksoWorks segment designs, engineers, manufactures, and markets exoskeleton devices to allow able-bodied users to perform difficult repetitive work for extended periods. The reportable segments are each managed separately because they serve distinct markets. The Company evaluates performance and allocates resources based on segment gross profit margin. The Company does not not Segment reporting information is as follows: EksoHealth EksoWorks Total Three months ended June 30, 2023 Revenue $ 4,688 $ 15 $ 4,703 Cost of revenue 2,421 28 2,449 Gross profit $ 2,267 $ (13 ) $ 2,254 Three months ended June 30, 2022 Revenue $ 3,228 $ 237 $ 3,465 Cost of revenue 1,631 193 1,824 Gross profit $ 1,597 $ 44 $ 1,641 EksoHealth EksoWorks Total Six months ended June 30, 2023 Revenue $ 8,684 $ 141 $ 8,825 Cost of revenue 4,372 199 4,571 Gross profit $ 4,312 $ (58 ) $ 4,254 Six months ended June 30, 2022 Revenue $ 5,109 $ 923 $ 6,032 Cost of revenue 2,646 536 3,182 Gross profit $ 2,463 $ 387 $ 2,850 The Company operates in the following regions: ( 1 2 3 10% three six June 30, 2023 2022 Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Americas United States $ 3,684 $ 2,070 $ 6,642 $ 3,413 Other 6 121 10 176 Americas revenue 3,690 2,191 6,652 3,589 EMEA Romania 475 — 475 — Poland 284 393 511 568 Other 104 393 632 783 EMEA revenue 863 786 1,618 1,351 APAC Hong Kong 118 442 297 485 Other 32 46 258 607 APAC revenue 150 488 555 1,092 Total Revenue $ 4,703 $ 3,465 $ 8,825 $ 6,032

Note 18 - Related Party Transac

Note 18 - Related Party Transactions	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note. 18 Related Party Transactions On February 4, 2023, July 2017. one two The Company settled on an amount of $325 to be paid in cash over fourteen first June 30, 2023 December 31, 2022

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation and Consolidation The accompanying condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) have been condensed or omitted pursuant to such rules and regulations. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10 December 31, 2022 March 28, 2023. In the opinion of management, the accompanying unaudited condensed consolidated financial statements have been prepared on a consistent basis with the audited consolidated financial statements for the fiscal year ended December 31, 2022 Certain reclassifications have been made to the amounts in prior periods to conform to the current period’s presentation. The results of operations for the three six June 30, 2023 not December 31, 2023 The condensed consolidated financial statements include the financial statements of Ekso Bionics Holdings, Inc. and its subsidiaries. All significant transactions and balances between Ekso Bionics Holdings, Inc. and its subsidiaries have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet, and the reported amounts of revenues and expenses during the reporting period. For the Company, these estimates include, but are not
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency The assets and liabilities of foreign subsidiaries and equity investments, where the local currency is the functional currency, are translated from their respective functional currencies into U.S. dollars at the rates in effect at the balance sheet date, and revenue and expense amounts are translated at average rates during the period, with resulting foreign currency translation adjustments recorded in accumulated other comprehensive income as a component of stockholders’ equity. Gains and losses from the re-measurement of balances denominated in currencies other than the entities' functional currencies, are recorded in other expense, net in the accompanying condensed consolidated statements of operations and comprehensive loss.
Inventory, Policy [Policy Text Block]	Inventory Inventories are recorded at the lower of cost or net realizable value. Cost is computed using the standard cost method, which approximates actual cost on a first first
Lessee, Leases [Policy Text Block]	Leases The Company records its leases in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 842, Leases not may Lease expense is recognized over the expected lease term on a straight-line basis. Operating leases are recognized on the balance sheet as right-of-use assets, lease liabilities current and lease liabilities non-current. Leases with an initial term of 12 not
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition The Company records its revenue in accordance with ASC 606, Revenue from Contracts with Customers five For multiple-element arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Standalone selling prices are determined based on observable prices at which the Company separately sells its products or services. If a standalone selling price is not The Company exercised judgement to determine that a product return reserve was not not
Going Concern [Policy Text Block]	Going Concern The Company assesses its ability to continue as a going concern at every interim and annual period in accordance with ASC 205 40.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk and Other Risks and Uncertainties Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and accounts receivable. The Company has significant cash balances at financial institutions which throughout the year regularly exceed the federally insured limit of $250. not Accounts receivable are derived from the sale of products shipped and services performed for customers primarily located in the U.S., Europe, Asia, and Australia. Invoices are aged based on contractual terms with the customer. The Company reviews accounts receivable for collectability and provides an allowance for potential credit losses. The allowance for potential credit losses on trade receivables reflects the Company’s best estimate of probable losses inherent in the accounts receivable balance based on known troubled accounts, historical experience, and other currently available evidence. Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 90 not June 30, 2023 December 31, 2022 Many of the sales contracts with customers outside of the U.S. are settled in a foreign currency other than the U.S. dollar. The Company does not not At June 30, 2023 10% no December 31, 2022 During the three June 30, 2023 10% three June 30, 2022 During the six June 30, 2023 10% six June 30, 2022
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Pronouncements Adopted in 2023 In June 2016, No. 2016 13, 326 2018 19, 2019 04, 2019 05 2019 10, not 2016 13 January 1, 2023, 2016 13 not Recent Accounting Pronouncements In August 2020, No. 2020 06, 2020 06 may first 2024 not 2020 06

Note 3 - Accumulated Other Co_2

Note 3 - Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Six Months Ended June 30, 2023 2022 Balance at beginning of period $ 563 $ (17 ) Net unrealized (loss) gain on foreign currency translation (204 ) 851 Balance at end of period $ 359 $ 834

Note 4 - Human Motion and Con_2

Note 4 - Human Motion and Control Acquisition (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Inventories $ 1,935 Fixed assets 1,599 Intangible assets 5,240 Goodwill 431 Total assets $ 9,205 Accrued royalties 150 Total liabilities $ 150 Net assets acquired $ 9,055 Cash delivered at close $ 5,000 Fair value of promissory note 4,055 Total consideration $ 9,055

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurement (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Total Level 1 Level 2 Level 3 June 30, 2023 Liabilities Warrant liabilities $ 107 $ — $ — $ 107 December 31, 2022 Liabilities Warrant liabilities $ 233 $ — $ — $ 233
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Warrant Liabilities Balance at December 31, 2022 $ 233 Net gain on revaluation of warrants issued (126 ) Balance at June 30, 2023 $ 107

Note 6 - Inventories (Tables)

Note 6 - Inventories (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Inventory, Current [Table Text Block]	June 30, 2023 December 31, 2022 Raw materials $ 4,173 $ 3,837 Work in progress 751 487 Finished goods 678 863 Inventories $ 5,602 $ 5,187

Note 7 - Revenue (Tables)

Note 7 - Revenue (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	June 30, 2023 December 31, 2022 Deferred extended maintenance and support $ 2,843 2,124 Customer advances 75 29 Total deferred revenues 2,918 2,153 Less current portion (1,286 ) (1,121 ) Deferred revenues, non-current $ 1,632 $ 1,032 Beginning balance $ 2,153 Deferral of revenue 2,145 Recognition of deferred revenue (1,380 ) Ending balance $ 2,918
Disaggregation of Revenue [Table Text Block]	EksoHealth EksoWorks Total Device revenue $ 3,603 $ 7 $ 3,610 Service and support 722 — 722 Subscriptions 261 4 265 Parts and other 102 4 106 $ 4,688 $ 15 $ 4,703 EksoHealth EksoWorks Total Device revenue $ 6,651 $ 118 $ 6,769 Service and support 1,366 — 1,366 Subscriptions 536 11 547 Parts and other 131 12 143 $ 8,684 $ 141 $ 8,825 EksoHealth EksoWorks Total Device revenue $ 2,369 $ 163 $ 2,532 Service and support 489 — 489 Subscriptions 225 51 276 Parts and other 117 23 140 Collaborative arrangements 28 — 28 $ 3,228 $ 237 $ 3,465 EksoHealth EksoWorks Total Device revenue $ 3,332 $ 472 $ 3,804 Service and support 956 — 956 Subscriptions 441 120 561 Parts and other 273 331 604 Collaborative arrangements 107 — 107 $ 5,109 $ 923 $ 6,032

Note 8 - Accrued Liabilities (T

Note 8 - Accrued Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	June 30, 2023 December 31, 2022 Salaries, benefits and related expenses $ 1,799 $ 1,843 Device warranty 338 274 Other 256 161 Total $ 2,393 $ 2,278
Product Maintenance And Warranty [Table Text Block]	Three Months Ended Six Months Ended June 30, 2023 June 30, 2023 Balance at beginning of period $ 426 $ 413 Additions for estimated future costs 123 236 Incurred costs (107 ) (207 ) Balance at end of period $ 442 $ 442 Balance as of June 30, 2023 Current portion $ 338 Long-term portion 104 Total $ 442

Note 9 - Goodwill and Intangi_2

Note 9 - Goodwill and Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	June 30, 2023 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Developed technology $ 2,310 $ (166 ) $ 2,144 Trade name 2,310 — 2,310 Intellectual property 460 — 460 Customer relationships 140 (10 ) 130 Below market lease 20 (11 ) 9 Total intangible assets $ 5,240 $ (187 ) $ 5,053
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Fiscal Year Amount 2023 - remainder $ 162 2024 306 2025 345 2026 345 2027 345 2028 and thereafter 1,240 Total $ 2,743

Note 10 - Notes Payable, Net (T

Note 10 - Notes Payable, Net (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Maturities of Long-Term Debt [Table Text Block]	Period Amount 2023 - remainder $ 2,000 Total principal payments 2,000 Less debt discount and issuance cost 1 Note payable, net $ 1,999 Current portion $ 1,999 Long-term portion — Note payable, net $ 1,999 Period Amount 2023 - remainder $ 313 2024 1,250 2025 1,250 2026 1,250 2027 937 Total principal payments 5,000 Less debt discount (761 ) Note payable, net $ 4,239 Current portion 938 Long-term portion 3,301 Note payable, net $ 4,239

Note 11 - Lease Obligations (Ta

Note 11 - Lease Obligations (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Periods Operating Leases 2023 - remainder $ 207 2024 421 2025 402 2026 349 Total lease payments 1,379 Less: imputed interest (114 ) Present value of lease liabilities $ 1,265 Weighted-average remaining lease term (in years) 3.21 Weighted-average discount rate 5.4 %

Note 12 - Capitalization and _2

Note 12 - Capitalization and Equity Structure (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Exercise Term Source Price (Years) December 31, 2022 Issued Exercised June 30, 2023 2021 Warrants $ 12.81 5 273 — — 273 June 2020 Investor Warrants $ 5.18 5.5 127 — — 127 June 2020 Placement Agent Warrants $ 5.64 5 39 — — 39 December 2019 Warrants $ 8.10 5 556 — — 556 December 2019 Placement Agent Warrants $ 8.44 5 52 — — 52 May 2019 Warrants $ 3.52 5 193 — — 193 1,240 — — 1,240
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	June 30, 2023 December 31, 2022 Current share price $ 1.43 $ 1.19 Conversion price $ 12.81 $ 12.81 Risk-free interest rate 4.64 % 4.21 % Expected term (years) 2.61 3.11 Volatility of stock 72.6 % 99.6 % June 30, 2023 December 31, 2022 Current share price $ 1.43 $ 1.19 Conversion price $ 5.18 $ 5.18 Risk-free interest rate 4.70 % 4.23 % Expected term (years) 2.45 2.94 Volatility of stock 70.0 % 99.6 % June 30, 2023 December 31, 2022 Current share price $ 1.43 $ 1.19 Conversion price $ 5.64 $ 5.64 Risk-free interest rate 4.90 % 4.33 % Expected term (years) 1.95 2.44 Volatility of stock 62.5 % 73.5 % June 30, 2023 December 31, 2022 Current share price $ 1.43 $ 1.19 Conversion price $ 8.10 $ 8.10 Risk-free interest rate 4.89 % 4.32 % Expected term (years) 1.97 2.47 Volatility of stock 62.2 % 73.3 % June 30, 2023 December 31, 2022 Current share price $ 1.43 $ 1.19 Conversion price $ 8.44 $ 8.44 Risk-free interest rate 5.15 % 4.42 % Expected term (years) 1.47 1.97 Volatility of stock 65.5 % 71.8 % June 30, 2023 December 31, 2022 Share price $ 1.43 $ 1.19 Conversion price $ 3.52 $ 3.52 Risk-free interest rate 5.40 % 4.6 % Expected term (years) 0.9 1.4 Volatility of stock 62.1 % 74.5 %

Note 13 - Stock-based Compens_2

Note 13 - Stock-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted- Average Weighted- Remaining Aggregate Stock Average Contractual Intrinsic Awards Exercise Price Life (Years) Value Balance as of December 31, 2022 270 $ 37.96 Options forfeited — — Options cancelled (9 ) 77.08 Balance as of June 30, 2023 261 $ 36.65 4.79 $ — Vested and expected to vest at June 30, 2023 261 $ 36.65 4.79 $ — Exercisable as of June 30, 2023 257 $ 37.06 4.77 $ —
Schedule of Unvested Restricted Stock Units Roll Forward [Table Text Block]	Weighted- Number of Average Grant Shares Date Fair Value Unvested as of December 31, 2022 1,383 $ 2.17 Granted 864 1.38 Vested (677 ) 1.92 Forfeited (15 ) 1.47 Unvested at June 30, 2023 1,555 $ 1.85
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Sales and marketing $ 76 $ 72 $ 140 $ 141 Research and development 131 104 213 183 General and administrative 307 406 585 757 $ 514 $ 582 $ 938 $ 1,081

Note 16 - Net Loss Per Share (T

Note 16 - Net Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Numerator: Net loss applicable to common stockholders, basic and diluted $ (4,230 ) $ (2,978 ) $ (8,619 ) $ (7,598 ) Denominator: Weighted-average number of shares, basic and diluted 13,637 12,884 13,467 12,807 Net loss per share, basic and diluted $ (0.31 ) $ (0.23 ) $ (0.64 ) $ (0.59 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Options to purchase common stock 261 307 261 307 Restricted stock units 1,555 1,066 1,555 1,066 Warrants for common stock 1,240 1,240 1,240 1,240 Total common stock equivalents 3,056 2,613 3,056 2,613

Note 17 - Segment Disclosures (

Note 17 - Segment Disclosures (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	EksoHealth EksoWorks Total Three months ended June 30, 2023 Revenue $ 4,688 $ 15 $ 4,703 Cost of revenue 2,421 28 2,449 Gross profit $ 2,267 $ (13 ) $ 2,254 Three months ended June 30, 2022 Revenue $ 3,228 $ 237 $ 3,465 Cost of revenue 1,631 193 1,824 Gross profit $ 1,597 $ 44 $ 1,641 EksoHealth EksoWorks Total Six months ended June 30, 2023 Revenue $ 8,684 $ 141 $ 8,825 Cost of revenue 4,372 199 4,571 Gross profit $ 4,312 $ (58 ) $ 4,254 Six months ended June 30, 2022 Revenue $ 5,109 $ 923 $ 6,032 Cost of revenue 2,646 536 3,182 Gross profit $ 2,463 $ 387 $ 2,850
Revenue from External Customers by Geographic Areas [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Americas United States $ 3,684 $ 2,070 $ 6,642 $ 3,413 Other 6 121 10 176 Americas revenue 3,690 2,191 6,652 3,589 EMEA Romania 475 — 475 — Poland 284 393 511 568 Other 104 393 632 783 EMEA revenue 863 786 1,618 1,351 APAC Hong Kong 118 442 297 485 Other 32 46 258 607 APAC revenue 150 488 555 1,092 Total Revenue $ 4,703 $ 3,465 $ 8,825 $ 6,032

Note 1 - Organization (Details

Note 1 - Organization (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Retained Earnings (Accumulated Deficit)	$ (232,566)		$ (223,947)
Net Cash Provided by (Used in) Operating Activities	(7,117)	$ (8,454)
Restricted Cash and Cash Equivalents, Current	13,307
Debt Covenant, Covenant Compliance, Unrestricted Cash	2,000
Unrestricted Cash	$ 11,307

Note 2 - Basis of Presentatio_2

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies and Estimates (Details Textual) - Customer Concentration Risk [Member]	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Accounts Receivable [Member]
Number Of Customers	1
Accounts Receivable [Member] | Customer A [Member]
Concentration Risk, Percentage					13%
Revenue from Contract with Customer Benchmark [Member]
Number Of Customers	3	3	2	1
Revenue from Contract with Customer Benchmark [Member] | Customer A [Member]
Concentration Risk, Percentage	18%	34%	16%	22%
Revenue from Contract with Customer Benchmark [Member] | Customer B [Member]
Concentration Risk, Percentage	14%	13%	13%
Revenue from Contract with Customer Benchmark [Member] | Customer C [Member]
Concentration Risk, Percentage	10%	11%

Note 3 - Accumulated Other Co_3

Note 3 - Accumulated Other Comprehensive Income (Loss) - Disclosure of Changes in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Balance	$ 25,442	$ 37,219
Net unrealized (loss) gain on foreign currency translation	(204)	851
Balance	17,807	31,729
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance	563	(17)
Balance	$ 359	$ 834

Note 4 - Human Motion and Con_3

Note 4 - Human Motion and Control Acquisition (Details Textual) - USD ($) $ in Thousands		3 Months Ended	6 Months Ended
	Dec. 05, 2022	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Goodwill		$ 431	$ 431	$ 431
Human Motion And Control [Member]
Payments to Acquire Businesses, Gross	$ 5,000
Business Combination, Consideration Transferred, Liabilities Incurred	4,055
Business Combination, Consideration Transferred	9,055
Goodwill	431	431	$ 431
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles					$ 5,240
Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life (Year)			8 years
Amortization of Intangible Assets		82	$ 163
Business Acquisition, Goodwill, Expected Tax Deductible Amount		$ 0	$ 0
Human Motion And Control [Member] | Subordinated Debt [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 5,000
Debt Instrument, Interest Rate, Stated Percentage	0%
Debt Instrument, Periodic Payment, Number of Installments	16
Debt Instrument, Periodic Payment	$ 313

Note 4 - Human Motion and Con_4

Note 4 - Human Motion and Control Acquisition (Details) - USD ($) $ in Thousands	Dec. 05, 2022	Jun. 30, 2023	Dec. 31, 2022
Goodwill		$ 431	$ 431
Human Motion And Control [Member]
Inventories	$ 1,935
Fixed assets	1,599
Intangible assets	5,240
Goodwill	431	$ 431
Total assets	9,205
Accrued royalties	150
Total liabilities	150
Net assets acquired	9,055
Cash delivered at close	5,000
Fair value of promissory note	4,055
Total consideration	$ 9,055

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurement - Fair Value Hierarchies (Details) - Fair Value, Recurring [Member] - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Warrant liabilities	$ 107	$ 233
Fair Value, Inputs, Level 1 [Member]
Warrant liabilities	0	0
Fair Value, Inputs, Level 2 [Member]
Warrant liabilities	0	0
Fair Value, Inputs, Level 3 [Member]
Warrant liabilities	$ 107	$ 233

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurement - Changes in Fair Value (Details) - Derivative Financial Instruments, Liabilities [Member] $ in Thousands	3 Months Ended
	Jun. 30, 2023 USD ($)
Balance	$ 233
Net gain on revaluation of warrants issued	(126)
Balance	$ 107

Note 6 - Inventories - Inventor

Note 6 - Inventories - Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Raw materials	$ 4,173	$ 3,837
Work in progress	751	487
Finished goods	678	863
Inventories	$ 5,602	$ 5,187

Note 7 - Revenue 1 (Details Tex

Note 7 - Revenue 1 (Details Textual) $ in Thousands	3 Months Ended
	Jun. 30, 2023 USD ($)
Contract With Customer, Liability, Non-Cancellable Backlog	$ 1,063
Minimum [Member]
Lessor, Operating Lease, Term of Contract (Month)	12 months
Minimum [Member] | Ekso Health [Member]
Contracts With Customer, Accounts Receivable, Payment Terms, Duration (Month)	12 months
Maximum [Member]
Lessor, Operating Lease, Term of Contract (Month)	24 months
Maximum [Member] | Ekso Health [Member]
Contracts With Customer, Accounts Receivable, Payment Terms, Duration (Month)	48 months

Note 7 - Revenue 2 (Details Tex

Note 7 - Revenue 2 (Details Textual) $ in Thousands	Jun. 30, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-07-01
Revenue, Remaining Performance Obligation, Amount	$ 758
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Amount	$ 1,020
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Amount	$ 1,140
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year

Note 7 - Revenue - Deferred Rev

Note 7 - Revenue - Deferred Revenue (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Deferred extended maintenance and support	$ 2,843	$ 2,124
Customer advances	75	29
Total deferred revenues	2,918	2,153
Less current portion	(1,286)	(1,121)
Deferred revenues, non-current	1,632	$ 1,032
Beginning balance	2,153
Deferral of revenue	2,145
Recognition of deferred revenue	(1,380)
Ending balance	$ 2,918

Note 7 - Revenue - Disaggregati

Note 7 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue	$ 4,703	$ 3,465	$ 8,825	$ 6,032
Ekso Health [Member]
Revenue	4,688	3,228	8,684	5,109
Ekso Works [Member]
Revenue	15	237	141	923
Product [Member]
Revenue	3,610	2,532	6,769	3,804
Product [Member] | Ekso Health [Member]
Revenue	3,603	2,369	6,651	3,332
Product [Member] | Ekso Works [Member]
Revenue	7	163	118	472
Service [Member]
Revenue	722	489	1,366	956
Service [Member] | Ekso Health [Member]
Revenue	722	489	1,366	956
Service [Member] | Ekso Works [Member]
Revenue	0	0	0	0
Subscription [Member]
Revenue	265	276	547	561
Subscription [Member] | Ekso Health [Member]
Revenue	261	225	536	441
Subscription [Member] | Ekso Works [Member]
Revenue	4	51	11	120
Product and Service, Other [Member]
Revenue	106	140	143	604
Product and Service, Other [Member] | Ekso Health [Member]
Revenue	102	117	131	273
Product and Service, Other [Member] | Ekso Works [Member]
Revenue	$ 4	23	$ 12	331
Collaborative Arrangements [Member]
Revenue		28		107
Collaborative Arrangements [Member] | Ekso Health [Member]
Revenue		28		107
Collaborative Arrangements [Member] | Ekso Works [Member]
Revenue		$ 0		$ 0

Note 8 - Accrued Liabilities -

Note 8 - Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Salaries, benefits and related expenses	$ 1,799	$ 1,843
Device warranty	338	274
Other	256	161
Total	$ 2,393	$ 2,278

Note 8 - Accrued Liabilities _2

Note 8 - Accrued Liabilities - Warrant Liability (Details) - Warranty [Member] $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)
Balance at beginning of period	$ 426	$ 413
Additions for estimated future costs	123	236
Incurred costs	(107)	(207)
Balance at end of period	442	442
Current portion	338	338
Long-term portion	104	104
Total	$ 442	$ 442

Note 9 - Goodwill and Intangi_3

Note 9 - Goodwill and Intangible Assets (Details Textual)	6 Months Ended
	Jun. 30, 2023
Below Market Lease, Amortization Period (Year)	1 year
Developed Technology Rights [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	8 years
Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	12 years
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	8 years

Note 9 - Goodwill and Intangi_4

Note 9 - Goodwill and Intangible Assets - Goodwill and Intangible Assets Balances (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Intangibles, Accumulated Amortization	$ (187)
Intangibles, Net Carrying Amount	2,743
Intangibles, Accumulated Amortization	187
Intangibles, Gross Carrying Amount	20
Intangibles, Accumulated Amortization	(11)
Intangibles, Net Carrying Amount	9
Intangibles, Gross Carrying Amount	5,240
Intangibles, Net Carrying Amount	5,053	$ 5,217
Developed Technology Rights [Member]
Intangibles, Gross Carrying Amount	2,310
Intangibles, Accumulated Amortization	(166)
Intangibles, Net Carrying Amount	2,144
Intangibles, Accumulated Amortization	166
Trade Names [Member]
Intangibles, Gross Carrying Amount	2,310
Intellectual Property [Member]
Intangibles, Gross Carrying Amount	460
Intangibles, Accumulated Amortization	0
Intangibles, Net Carrying Amount	460
Intangibles, Accumulated Amortization	0
Customer Relationships [Member]
Intangibles, Gross Carrying Amount	140
Intangibles, Accumulated Amortization	(10)
Intangibles, Net Carrying Amount	130
Intangibles, Accumulated Amortization	$ 10

Note 9 - Goodwill and Intangi_5

Note 9 - Goodwill and Intangible Assets - Schedule of Finite Lived Intangible Assets (Details) $ in Thousands	Jun. 30, 2023 USD ($)
2023 - remainder	$ 162
2024	306
2025	345
2026	345
2027	345
2028 and thereafter	1,240
Total	$ 2,743

Note 10 - Notes Payable, Net (D

Note 10 - Notes Payable, Net (Details Textual) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 05, 2022	Aug. 30, 2020	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Cash and Cash Equivalents, at Carrying Value			$ 13,307		$ 13,307	$ 20,525
Term Loan [Member] | PWB Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 2,000
Debt Instrument, Interest Rate, Stated Percentage		4.50%
Long-Term Debt, Gross			$ 2,000		$ 2,000
Debt Instrument, Covenant Compliance, Maximum Deposits Outside Of United States				$ 3,000
Line of Credit Facility, Interest Rate During Period			8.87%		8.70%
Term Loan [Member] | PWB Agreement [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		0.50%
Subordinated Debt [Member] | Promissory Note [Member]
Debt Instrument, Basis Spread on Variable Rate	5%
Debt Instrument, Interest Rate, Stated Percentage	0%
Long-Term Debt, Gross			$ 5,000		$ 5,000
Debt Instrument, Face Amount	$ 5,000
Debt Instrument, Periodic Payment, Number of Installments	16
Subordinated Debt			$ 4,055		$ 4,055
Debt Instrument, Discount Rate, Percentage					7.50%
Debt Instrument, Interest Rate, Effective Percentage			7.45%		7.45%
Interest Expense, Debt			$ 79		$ 159

Note 10 - Notes Payable, Net -

Note 10 - Notes Payable, Net - Schedule of Principle Payments (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Term Loan [Member] | PWB Agreement [Member]
2023 - remainder	$ 2,000
Long-Term Debt, Gross	2,000
Less debt discount and issuance cost	1
Note payable, net	1,999
Current portion	1,999
Long-term portion	0
2023 - remainder	2,000
Total principal payments	2,000
Note payable, net	1,999
Current portion	1,999
Long-term portion	0
Subordinated Debt [Member] | Promissory Note [Member]
2023 - remainder	313
Long-Term Debt, Gross	5,000
Note payable, net	4,239
Current portion	938
Long-term portion	3,301
2023 - remainder	313
2024	1,250
2025	1,250
2026	1,250
2027	937
Total principal payments	5,000
Less debt discount	761
Note payable, net	4,239
Current portion	938
Long-term portion	$ 3,301

Note 11 - Lease Obligations (De

Note 11 - Lease Obligations (Details Textual) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Jul. 31, 2022	Feb. 28, 2022
Operating Lease, Right-of-Use Asset	$ 1,146		$ 1,146		$ 1,307
Operating Lease, Liability	1,265		1,265
Operating Lease, Expense	$ 138	$ 124	$ 271	$ 266
Richmond California [Member]
Lessee, Operating Lease, Term of Contract (Year)	5 years		5 years
Lessee, Operating Leases, Maintenance Costs, Percentage Of Mark-Up	25%		25%
San Rafael California [Member]
Lessee, Operating Lease, Renewal Term (Year)	3 years		3 years			3 years
Hamburg Germany [Member]
Lessee, Operating Lease, Term of Contract (Year)	5 years		5 years
Lessee, Operating Lease, Renewal Term (Year)	5 years		5 years
Lessee, Operating Lease, Number Of Extension							1
Lessee, Operating Lease, Remaining Lease Term (Month)							2 months
Operating Lease, Right-of-Use Asset	$ 15		$ 15
Operating Lease, Liability	$ 16		$ 16

Note 11 - Lease Obligations - S

Note 11 - Lease Obligations - Schedule of Future Lease Liabilities (Details) $ in Thousands	Jun. 30, 2023 USD ($)
2023 - remainder	$ 207
2024	421
2025	402
2026	349
Lessee, Operating Lease, Liability, to be Paid	1,379
Less: imputed interest	(114)
Operating Lease, Liability	$ 1,265
Weighted-average remaining lease term (in years) (Year)	3 years 2 months 15 days
Weighted-average discount rate	5.40%

Note 12 - Capitalization and _3

Note 12 - Capitalization and Equity Structure (Details Textual) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended			3 Months Ended	6 Months Ended
	Feb. 28, 2021	Oct. 31, 2020	Jun. 30, 2020	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Jun. 08, 2020	Dec. 31, 2019	Jun. 30, 2019	May 31, 2019
Common Stock, Shares Authorized (in shares)					141,429,000		141,429,000
Preferred Stock, Shares Authorized (in shares)					10,000,000		10,000,000
Common Stock, Shares, Outstanding (in shares)					13,807,000		13,203,000
Preferred Stock, Shares Outstanding (in shares)					0		0
Class Of Warrant Or Right Issued (in shares)					0
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)
Class of Warrant or Right Expiration Period (Year)	5 years
Class of Warrant or Right, Outstanding (in shares)					1,240		1,240
A2021 Warrants [Member]
Class Of Warrant Or Right Issued (in shares)	273,000				0
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 12.81				$ 12.81
Class of Warrant or Right, Outstanding (in shares)					273		273
Warrants and Rights Outstanding, Term (Year)					5 years
June 2020 Investor Warrants [Member]
Class Of Warrant Or Right Issued (in shares)					0
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 5.18		$ 5.18			$ 5.18
Class of Warrant or Right, Outstanding (in shares)			874,000		127		127
Class of Warrant or Right Expiration Period (Year)			5 years 6 months
Warrants and Rights Outstanding, Term (Year)					5 years 6 months
Shares Issued, Price Per Share (in dollars per share)								4.51
June 2020 Placement Agent Warrants [Member]
Class Of Warrant Or Right Issued (in shares)			122,000		0
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 5.64		$ 5.64
Class of Warrant or Right, Outstanding (in shares)					39		39
Warrants and Rights Outstanding, Term (Year)					5 years
December 2019 Warrants [Member]
Class Of Warrant Or Right Issued (in shares)					0
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 8.10					$ 8.10
Class of Warrant or Right, Outstanding (in shares)					556		556			556,000
Warrants and Rights Outstanding, Term (Year)					5 years					5 years
December 2019 Placement Agent Warrants [Member]
Class Of Warrant Or Right Issued (in shares)					0
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 8.44				$ 8.44
Class of Warrant or Right, Outstanding (in shares)					52		52		52,000
Warrants and Rights Outstanding, Term (Year)					5 years
May 2019 Warrants [Member]
Class Of Warrant Or Right Issued (in shares)					0
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 3.52			$ 3.52			$ 3.52
Class of Warrant or Right, Outstanding (in shares)					193		193				444,000
Warrants and Rights Outstanding, Term (Year)					5 years						5 years
Common Stock [Member]
Class Of Warrant Or Warrants Exercised (in shares)				0	0	0
At the Market Offering [Member]
Sale of Stock, Consideration Received on Transaction		$ 7.5
Sale of Stock, Price Per Share (in dollars per share)		$ 6.75
Sale of Stock, Number of Shares Issued in Transaction (in shares)					0

Note 12 - Capitalization and _4

Note 12 - Capitalization and Equity Structure - Schedule of Warrant Share Activity (Details) - $ / shares	1 Months Ended		6 Months Ended
	Feb. 28, 2021	Jun. 30, 2020	Jun. 30, 2023	Jun. 08, 2020	Dec. 31, 2019	Jun. 30, 2019	May 31, 2019
Exercise price (in dollars per share)
Balance (in shares)			1,240
Warrants issued (in shares)			0
Warrants exercised (in shares)			0
Balance (in shares)			1,240
A2021 Warrants [Member]
Exercise price (in dollars per share)	$ 12.81		$ 12.81
Term (Year)			5 years
Balance (in shares)			273
Warrants issued (in shares)	273,000		0
Warrants exercised (in shares)			0
Balance (in shares)			273
June 2020 Investor Warrants [Member]
Exercise price (in dollars per share)		$ 5.18	$ 5.18	$ 5.18
Term (Year)			5 years 6 months
Balance (in shares)			127
Warrants issued (in shares)			0
Warrants exercised (in shares)			0
Balance (in shares)		874,000	127
June 2020 Placement Agent Warrants [Member]
Exercise price (in dollars per share)		$ 5.64	$ 5.64
Term (Year)			5 years
Balance (in shares)			39
Warrants issued (in shares)		122,000	0
Warrants exercised (in shares)			0
Balance (in shares)			39
December 2019 Warrants [Member]
Exercise price (in dollars per share)			$ 8.10			$ 8.10
Term (Year)			5 years			5 years
Balance (in shares)			556
Warrants issued (in shares)			0
Warrants exercised (in shares)			0
Balance (in shares)			556
December 2019 Placement Agent Warrants [Member]
Exercise price (in dollars per share)			$ 8.44		$ 8.44
Term (Year)			5 years
Balance (in shares)			52
Warrants issued (in shares)			0
Warrants exercised (in shares)			0
Balance (in shares)			52
May 2019 Warrants [Member]
Exercise price (in dollars per share)			$ 3.52	$ 3.52			$ 3.52
Term (Year)			5 years				5 years
Balance (in shares)			193
Warrants issued (in shares)			0
Warrants exercised (in shares)			0
Balance (in shares)			193

Note 12 - Capitalization and _5

Note 12 - Capitalization and Equity Structure - Schedule of Assumptions used in Black-Scholes Model to Measure Fair Value (Details)	Jun. 30, 2023	Dec. 31, 2022
A2021 Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	1.43	1.19
A2021 Warrants [Member] | Measurement Input, Conversion Price [Member]
Warrant, measurement input	12.81	12.81
A2021 Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrant, measurement input	0.0464	0.0421
A2021 Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	2.61	3.11
A2021 Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.726	0.996
June 2020 Investor Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	1.43	1.19
June 2020 Investor Warrants [Member] | Measurement Input, Conversion Price [Member]
Warrant, measurement input	5.18	5.18
June 2020 Investor Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrant, measurement input	0.0470	0.0423
June 2020 Investor Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	2.45	2.94
June 2020 Investor Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.700	0.996
June 2020 Placement Agent Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	1.43	1.19
June 2020 Placement Agent Warrants [Member] | Measurement Input, Conversion Price [Member]
Warrant, measurement input	5.64	5.64
June 2020 Placement Agent Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrant, measurement input	0.0490	0.0433
June 2020 Placement Agent Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	1.95	2.44
June 2020 Placement Agent Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.625	0.735
December 2019 Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	1.43	1.19
December 2019 Warrants [Member] | Measurement Input, Conversion Price [Member]
Warrant, measurement input	8.10	8.10
December 2019 Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrant, measurement input	0.0489	0.0432
December 2019 Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	1.97	2.47
December 2019 Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.622	0.733
December 2019 Placement Agent Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	1.43	1.19
December 2019 Placement Agent Warrants [Member] | Measurement Input, Conversion Price [Member]
Warrant, measurement input	8.44	8.44
December 2019 Placement Agent Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrant, measurement input	0.0515	0.0442
December 2019 Placement Agent Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	1.47	1.97
December 2019 Placement Agent Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.655	0.718
May 2019 Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	1.43	1.19
May 2019 Warrants [Member] | Measurement Input, Conversion Price [Member]
Warrant, measurement input	3.52	3.52
May 2019 Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrant, measurement input	0.0540	0.046
May 2019 Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	0.9	1.4
May 2019 Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.621	0.745

Note 13 - Stock-based Compens_3

Note 13 - Stock-based Compensation (Details Textual) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Jun. 08, 2023	Jun. 30, 2023	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Stock Issued During Period, Value, Employee Benefit Plan		$ 249	$ 176
Defined Contribution Plan, Employer Matching Contribution, Percent of Match				50%
Common Stock Contribution				$ 219	$ 103
Common Stock [Member]
Stock Issued During Period, Shares, Employee Benefit Plan (in shares)		161,000	68,000	161	68,000
Stock Issued During Period, Value, Employee Benefit Plan		$ 0	$ 0
Additional Paid-in Capital [Member]
Stock Issued During Period, Value, Employee Benefit Plan		249	$ 176	$ 249	$ 176
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount		21		$ 21
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				4 months 20 days
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount		$ 2,174		$ 2,174
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				1 year 6 months 18 days
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instrument Other Than Options, Right To Receive, Shares (in shares)		1		1
Equity Incentive Plan 2014 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)	1,200,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)		3,724,000		3,724,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		410,000		410,000

Note 13 - Stock-based Compens_4

Note 13 - Stock-based Compensation - Stock Option Outstanding (Details) - Equity Incentive Plan 2014 [Member] $ / shares in Units, shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares shares
Balance (in shares) | shares	270
Balance (in dollars per share) | $ / shares	$ 37.96
Options forfeited (in shares) | shares	0
Options forfeited (in dollars per share) | $ / shares	$ 0
Options cancelled (in shares) | shares	(9)
Options cancelled (in dollars per share) | $ / shares	$ 77.08
Balance (in shares) | shares	261
Balance (in dollars per share) | $ / shares	$ 36.65
Balance as of June 30, 2023 (Year)	4 years 9 months 14 days
Balance as of June 30, 2023 | $	$ 0
Vested and expected to vest at June 30, 2023 (in shares) | shares	261
Vested and expected to vest at June 30, 2023 (in dollars per share) | $ / shares	$ 36.65
Vested and expected to vest at June 30, 2023 (Year)	4 years 9 months 14 days
Vested and expected to vest at June 30, 2023 | $	$ 0
Exercisable as of June 30, 2023 (in shares) | shares	257
Exercisable as of June 30, 2023 (in dollars per share) | $ / shares	$ 37.06
Exercisable as of June 30, 2023 (Year)	4 years 9 months 7 days
Exercisable as of June 30, 2023 | $	$ 0

Note 13 - Stock-based Compens_5

Note 13 - Stock-based Compensation - RSU and PSU Activity (Details) - Restricted Stock Units (RSUs) [Member] shares in Thousands	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Balance (in shares) | shares	1,383
Balance (in dollars per share) | $ / shares	$ 2.17
Granted (in shares) | shares	864
Granted (in dollars per share) | $ / shares	$ 1.38
Vested (in shares) | shares	(677)
Vested (in dollars per share) | $ / shares	$ 1.92
Forfeited (in shares) | shares	(15)
Forfeited (in dollars per share) | $ / shares	$ 1.47
Balance (in shares) | shares	1,555
Balance (in dollars per share) | $ / shares	$ 1.85

Note 13 - Stock-based Compens_6

Note 13 - Stock-based Compensation - Stock Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Stock based compensation	$ 514	$ 582	$ 938	$ 1,081
Selling and Marketing Expense [Member]
Stock based compensation	76	72	140	141
Research and Development Expense [Member]
Stock based compensation	131	104	213	183
General and Administrative Expense [Member]
Stock based compensation	$ 307	$ 406	$ 585	$ 757

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Details Textual) $ in Thousands			6 Months Ended
	Mar. 01, 2022 USD ($)	Oct. 15, 2012 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Number Of License Agreements			2
Other Research and Development Expense			$ 20
Purchase Obligation			$ 3,455	$ 3,480
Long-Term Purchase Commitment, Period (Year)			1 year
Lessee, Operating Lease, Liability, to be Paid			$ 1,379
San Rafael and Hamburg [Member]
Lessee, Operating Lease, Term of Contract (Year)			43 years
Royalty Agreement Terms [Member]
Royalty Percentage		3.75%
Royalty Expense	$ 75	$ 250
Royalty Agreement Terms [Member] | Licensed Patent Products [Member]
Royalty Percentage		6%
Royalty Agreement Terms [Member] | Licensed Software Products [Member]
Royalty Percentage		3%
Sales Revenue Goods Net Excluding Government Sales [Member] | Royalty Agreement Terms [Member]
Royalty Percentage			1%
License Revenue [Member] | Royalty Agreement Terms [Member]
Royalty Percentage			21%

Note 16 - Net Loss Per Share -

Note 16 - Net Loss Per Share - Computation of Basic and Diluted Net Loss per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net loss applicable to common stockholders, basic and diluted	$ (4,230)	$ (2,978)	$ (8,619)	$ (7,598)
Weighted-average number of shares, basic and diluted (in shares)	13,637	12,884	13,467	12,807
Net loss per share, basic and diluted (in dollars per share)	$ (0.31)	$ (0.23)	$ (0.64)	$ (0.59)

Note 16 - Net Loss Per Share _2

Note 16 - Net Loss Per Share - Schedule of Antidilutive Securities (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Antidilutive Securities (in shares)	3,056	2,613	3,056	2,613
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	261	307	261	307
Restricted Stock [Member]
Antidilutive Securities (in shares)	1,555	1,066	1,555	1,066
Warrant [Member]
Antidilutive Securities (in shares)	1,240	1,240	1,240	1,240

Note 17 - Segment Disclosures_2

Note 17 - Segment Disclosures (Details Textual)	6 Months Ended
	Jun. 30, 2023
Number of Reportable Segments	2

Note 17 - Segment Disclosures -

Note 17 - Segment Disclosures - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue	$ 4,703	$ 3,465	$ 8,825	$ 6,032
Cost of revenue	2,449	1,824	4,571	3,182
Gross profit	2,254	1,641	4,254	2,850
Ekso Health [Member]
Revenue	4,688	3,228	8,684	5,109
Cost of revenue	2,421	1,631	4,372	2,646
Gross profit	2,267	1,597	4,312	2,463
Ekso Works [Member]
Revenue	15	237	141	923
Cost of revenue	28	193	199	536
Gross profit	$ (13)	$ 44	$ (58)	$ 387

Note 17 - Segment Disclosures_3

Note 17 - Segment Disclosures - Geographic Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue	$ 4,703	$ 3,465	$ 8,825	$ 6,032
UNITED STATES
Revenue	3,684	2,070	6,642	3,413
Americas Other [Member]
Revenue	6	121	10	176
Americas [Member]
Revenue	3,690	2,191	6,652	3,589
ROMANIA
Revenue	475	0	475	0
POLAND
Revenue	284	393	511	568
EMEA Other [Member]
Revenue	104	393	632	783
EMEA [Member]
Revenue	863	786	1,618	1,351
HONG KONG
Revenue	118	442	297	485
APAC Other [Member]
Revenue	32	46	258	607
Asia Pacific [Member]
Revenue	$ 150	$ 488	$ 555	$ 1,092

Note 18 - Related Party Trans_2

Note 18 - Related Party Transactions (Details Textual) - Angel Pond Capital LLC [Member] - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Related Party Transaction, Amounts of Transaction	$ 325
Related Party Transaction, Payment Term (Year)	14 years
Accounts Payable	$ 135	$ 325
Initial Payment1 [Member]
Related Party Transaction, Amounts of Transaction	$ 145
Related Party Transaction, Payment Term (Year)	40 months
Initial Payment [Member]
Related Party Transaction, Amounts of Transaction	$ 15
Initial Payment2 [Member]
Related Party Transaction, Payment Term (Year)	12 years