Ekso Bionics (EKSO) 10-K 4 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 01, 2024	Jun. 30, 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	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 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
Trading Symbol	EKSO
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 18,715,751
Entity Common Stock, Shares Outstanding		17,903,128
Auditor Name	WithumSmith+Brown, PC
Auditor Location	San Francisco, California
Auditor Firm ID	100

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and restricted cash	$ 8,638	$ 20,525
Accounts receivable, net of allowances of $79 and $40, respectively	5,645	4,625
Inventories	5,050	5,187
Prepaid expenses and other current assets	875	700
Total current assets	20,208	31,037
Property and equipment, net	2,018	2,680
Right-of-use assets	977	1,307
Intangible assets, net	4,892	5,217
Goodwill	431	431
Other assets	392	231
Total assets	28,918	40,903
Current liabilities:
Accounts payable	1,847	3,151
Accrued liabilities	2,664	2,278
Deferred revenues, current	1,993	1,121
Notes payable, current	1,250	2,310
Lease liabilities, current	363	341
Total current liabilities	8,117	9,201
Deferred revenues	2,169	1,032
Notes payable, net	4,832	3,767
Lease liabilities	723	1,087
Warrant liabilities	366	233
Other non-current liabilities	105	141
Total liabilities	16,312	15,461
Commitments and contingencies (Note 16)
Stockholders' equity:
Convertible preferred stock, $0.001 par value; 10,000 shares authorized; no shares issued and outstanding as of December 31, 2023 and 2022	0	0
Common stock, $0.001 par value; 141,429 shares authorized; 14,848 and 13,203 shares issued and outstanding as of December 31, 2023 and 2022, respectively	15	13
Additional paid-in capital	251,580	248,813
Accumulated other comprehensive income	156	563
Accumulated deficit	(239,145)	(223,947)
Total stockholders' equity	12,606	25,442
Total liabilities and stockholders' equity	$ 28,918	$ 40,903

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Allowance for doubtful accounts	$ 79	$ 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)	14,848	13,203
Common stock, outstanding (in shares)	14,848	13,203

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue	$ 18,279	$ 12,912
Cost of revenue	9,200	6,698
Gross profit	9,079	6,214
Operating expenses:
Sales and marketing	8,472	7,157
Research and development	5,025	3,626
General and administrative	10,694	10,987
Total operating expenses	24,191	21,770
Loss from operations	(15,112)	(15,556)
Other (expense) income, net:
Interest expense, net	(302)	(156)
(Loss) gain on revaluation of warrant liabilities	(133)	1,317
Unrealized gain (loss) on foreign exchange	412	(655)
Other expense, net	(63)	(30)
Total other (expense) income, net	(86)	476
Net loss	(15,198)	(15,080)
Foreign currency translation adjustments	(407)	580
Comprehensive loss	$ (15,605)	$ (14,500)
Net loss per share applicable to common shareholders, basic and diluted (in dollars per share)	$ (1.1)	$ (1.16)
Weighted average number of shares outstanding, basic and diluted (in shares)	13,867	12,962

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ 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
Balance at Dec. 31, 2021	$ 0	$ 13	$ 246,090	$ (17)	$ (208,867)	$ 37,219
Net loss	$ 0	$ 0	0	0	(15,080)	(15,080)
Equity incentive plan (in shares)	0	442
Matching contribution to 401(k) plan (in shares)	0	68
Matching contribution to 401(k) plan	$ 0	$ 0	177	0	0	177
Stock-based compensation	0	0	2,546	0	0	2,546
Foreign currency translation adjustments	$ 0	$ 0	0	580	0	580
Balance (in shares) at Dec. 31, 2022	0	13,203
Balance at Dec. 31, 2022	$ 0	$ 13	248,813	563	(223,947)	25,442
Net loss	$ 0	$ 0	0	0	(15,198)	(15,198)
Equity incentive plan (in shares)	0	1,033
Matching contribution to 401(k) plan (in shares)	0	161
Matching contribution to 401(k) plan	$ 0	$ 1	249	0	0	250
Stock-based compensation	0	0	1,858	0	0	1,858
Foreign currency translation adjustments	$ 0	$ 0	0	(407)	0	(407)
ATM offering, net of commission and issuance costs of $28 (in shares)	0	451
ATM offering, net of commission and issuance costs of $28	$ 0	$ 1	660	0	0	661
Balance (in shares) at Dec. 31, 2023	0	14,848
Balance at Dec. 31, 2023	$ 0	$ 15	$ 251,580	$ 156	$ (239,145)	$ 12,606

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parentheticals) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs	$ 28

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating activities
Net loss	$ (15,198)	$ (15,080)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	1,698	887
Changes in allowance for doubtful accounts	72	33
Common stock contribution to 401(k) plan	378	186
Stock-based compensation expense	1,858	2,546
Loss (gain) on revaluation of warrant liabilities	133	(1,317)
Other adjustments	0	(18)
Unrealized (gain) loss on foreign currency transactions	(412)	655
Changes in operating assets and liabilities:
Accounts receivable	(1,208)	(67)
Inventories	232	(1,400)
Prepaid expenses and other assets current and noncurrent	(158)	(303)
Accounts payable	(1,307)	(102)
Accrued, lease and other current and noncurrent liabilities	(134)	(197)
Deferred revenues	1,992	(511)
Net cash used in operating activities	(12,054)	(14,688)
Investing activities
Payment in connection with acquisition	0	(5,000)
Acquisition of property and equipment	(157)	(194)
Proceeds from sales of equipment	0	19
Net cash used in investing activities	(157)	(5,175)
Financing activities
Principal payments under note payable	(313)	0
Proceeds from issuance of common stock, net	661	0
Net cash provided by financing activities	348	0
Effect of exchange rate changes on cash	(24)	(18)
Net decrease in cash	(11,887)	(19,881)
Cash and restricted cash at beginning of the year	20,525	40,406
Cash and restricted cash at end of the year	8,638	20,525
Supplemental disclosure of cash flow activities
Cash paid for interest	191	126
Cash paid for income taxes	45	13
Supplemental disclosure of non-cash activities
Share issuance for common stock contribution to 401(k) plan	250	176
Transfer of inventory (from) to property and equipment	(82)	385
Issuance of promissory note, net in connection with acquisition	0	4,055
(Adjustment to) initial recognition of operating lease liabilities and right of use assets	$ (10)	$ 1,459

Note 1 - Organization

Note 1 - Organization	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	1. 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, Unless otherwise indicated, all dollar and share amounts included in these notes to the consolidated financial statements are in thousands. Liquidity and Going Concern As of December 31, 2023 December 31, 2023 December 31, 2023 As described in Note 10. Notes Payable, net December 31, 2023 December 31, 2023 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 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies and Estimates	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Principles of Consolidation and Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP"). All significant intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of the 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 consolidated statements of operations and comprehensive loss. 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 presented on the consolidated balance sheets for the year ended December 31, 2023 Accumulated Other Comprehensive Income (Loss) Balance as of December 31, 2021 $ (17 ) Net unrealized gain on foreign currency translation 580 Balance as of December 31, 2022 563 Net unrealized loss on foreign currency translation (407 ) Balance as of December 31, 2023 $ 156 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 December 31, 2023 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 The Company had no 10% December 31, 2023 December 31, 2022 The Company had one customer with sales of 10% December 31, 2023 2022 Inventories 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 Inventories consisted of the following: December 31, 2023 2022 Raw materials $ 4,298 $ 3,837 Work in progress 290 487 Finished goods 462 863 Inventories $ 5,050 $ 5,187 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 Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation and are depreciated on a straight-line basis over the estimated useful lives of the assets, generally ranging from three ten The Company assesses the impairment of long-lived assets whenever events or changes in circumstances indicate that their carrying value may not None December 31, 2023 2022 December 31, 2023 2022 Goodwill The Company records goodwill when the purchase price of an acquisition exceeds the fair value of the net tangible and identified intangible assets acquired. The Company performs an annual impairment assessment, or more frequently if indicators of potential impairment exist, which includes evaluating qualitative and quantitative factors to assess the likelihood of an impairment of goodwill. Such indicators include, among others, material departures from projected sales volume, deteriorating gross margins, and uncertainties regarding continued commercialization as a result of changing business strategies. The Company determined no impairment existed for the years ended December 31, 2023 December 31, 2022 Intangible Assets Other intangible assets include developed technology, acquired intellectual property, and customer relationships, in the case of finite-lived intangibles, and trade names in the case of indefinite-lived intangibles. Finite-lived intangibles are amortized over their estimated useful lives and are tested for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not The Company determined no impairment existed for the year ended December 31, 2023 December 31, 2022 Warrant Valuation The Company generally accounts for warrants issued in connection with debt and equity financings as a component of equity, unless the warrants include a conditional obligation to issue a variable number of shares or there is a deemed possibility that it may Where there is a possibility that the Company may Going Concern The Company assesses its ability to continue as a going concern in accordance with ASC 205 40, Presentation of Financial Statements Going Concern 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 Research and Development Research and development costs consist of costs incurred for internal research and development activities. These costs primarily include salaries and other personnel-related expenses, contractor fees, prototype materials, facility costs, supplies, and depreciation of equipment associated with the design and development of new products prior to the establishment of their technological feasibility. Such costs are expensed as incurred. Income Taxes The Company accounts for income taxes using the asset and liability method. Under this method, income tax expense or benefit is recognized for the amount of taxes payable or refundable for the current year and for deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the Company's consolidated financial statements or tax returns. The Company accounts for any income tax contingencies in accordance with accounting guidance for income taxes. The measurement of current and deferred tax assets and liabilities is based on provisions of currently enacted tax laws. The effects of any future changes in tax laws or rates have not not Stock-based Compensation The Company measures stock-based compensation expense for stock options granted to employees and directors based on the estimated fair value of the award on the date of grant and recognizes the fair value on a straight-line basis over the requisite service periods of the awards. The Company determines the fair value of stock options on the date of grant using the Black-Scholes Model, which is affected by the Company’s stock price and assumptions regarding a number of subjective variables. These variables include, but are not 14. The Company measures stock-based compensation expense for restricted stock units (“RSUs”) and performance stock units ("PSUs") made to employees and directors based on the Company’s closing stock price on the date of grant and recognizes the value on a straight-line basis over the requisite service periods of the awards. The Company records compensation expense for service-based awards on a straight-line basis over the requisite service period, which is generally the vesting period of the award. For awards with performance-based conditions, at the point that it becomes probable that the performance conditions will be met, the Company records a cumulative catch-up of the expense from the grant date to the current date, and then amortizes the remainder of the expense over the remaining service period. Management evaluates when the achievement of a performance-based condition is probable based on the expected satisfaction of the performance conditions as of the reporting date. The amount of stock-based compensation expense recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest. The Company accounts for forfeitures as they occur. The Company has, from time to time, modified the terms of its stock options to certain employees and directors. The Company accounts for the incremental increase in the fair value over the original award on the date of the modification as an expense for vested awards or over the remaining service (vesting) period for unvested awards. The incremental compensation cost is the excess of the fair value of the modified award on the date of modification over the fair value of the original award immediately before the modification. Accounting Pronouncements Adopted in 2023 In June 2016, No. 2016 13, Financial Instruments-Credit Losses (Topic 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, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity 2020 06 may first 2024 not 2020 06

Note 3 - Net Loss Per Share of

Note 3 - Net Loss Per Share of Common Stock	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	3. Basic net loss per share of common stock is computed using the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed, when applicable, using the weighted average number of shares of common stock, adjusted to include conversion of "in-the-money" stock options and warrants for common stock and release of common stock in connection with restricted stock units during the period, net of tax as follows: Years ended December 31, 2023 2022 Numerator: Net loss $ (15,198 ) $ (15,080 ) Adjustment for gain on fair value of warrant liability — — Adjusted net loss used for dilution calculation $ (15,198 ) $ (15,080 ) Denominator Weighted-average number of shares outstanding 13,867 12,962 Effect of potential dilutive shares — — Dilutive weighted-average number of shares outstanding 13,867 12,962 Net loss per share, basic and diluted $ (1.10 ) $ (1.16 ) The following table sets forth potential shares of common stock that are not Years ended December 31, 2023 2022 Options to purchase common stock 252 270 Restricted stock units 1,305 1,383 Warrants for common stock 1,240 1,240 Total common stock equivalents 2,797 2,893

Note 4 - Human Motion and Contr

Note 4 - Human Motion and Control Acquisition	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4. 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 the Parker $5,000 in cash and (ii) delivered to the 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 the Parker sixteen first December 31, 2023, September 30, 2027. 10. Notes Payable, Net 10 The Company accounted for the acquisition as a business combination in accordance with ASC 805, no 805, one December 31, 2023 no The following table summarizes the fair values of the assets acquired, liabilities assumed and consideration given as of the acquisition date: 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 on date of 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 was estimated using current prices from suppliers. The 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 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 8 December 31, 2023 Aggregate incremental revenues and net loss attributable to the acquired business included in the consolidated statement of operations for the year ended December 31, 2022 January 1, 2022: Year Ended December 31, (Unaudited) 2022 Revenue $ 15,736 Net loss $ (18,506 ) Such pro forma results are based on historical results of the Company, and the historical results of HMC as they occurred under the ownership of Parker Hannifin Corporation, and certain pro forma adjustments relating to interest for debt discount amortization, depreciation of fixed assets and amortization of certain intangible assets.

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurement	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	5. 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 December 31, 2023 Liabilities Warrant liabilities $ 366 $ — $ — $ 366 December 31, 2022 Liabilities Warrant liabilities $ 233 $ — $ — $ 233 During the years ended December 31, 2023 2022 no 1, 2, 3 not The following table sets forth a summary of the changes in the fair value of Company’s Level 3 December 31, 2023 Warrant Liability Balance as of December 31, 2021 $ 1,550 Gain on revaluation of warrants issued in 2021, June 2020, December 2019, and May 2019 equity financings (1,317 ) Balance as of December 31, 2022 $ 233 Loss on revaluation of warrants issued in 2021, June 2020, December 2019, and May 2019 equity financings 133 Balance as of December 31, 2023 $ 366 See Note 13 Capitalization and Equity Structure Warrants

Note 6 - Revenue

Note 6 - Revenue	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	6. The Company’s medical device segment (EksoHealth) revenue is primarily generated through the sale and subscription of the EksoNR, 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 Indego Therapy, and Ekso Indego Personal devices. Support and maintenance contracts extend coverage beyond the Company’s standard warranty agreements ranging from 12 to 48 months. Revenue is recognized evenly over the term of the contracts. Revenue from medical device subscriptions is recognized evenly over the contract term, typically over 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: December 31, 2023 December 31, 2022 Deferred extended maintenance and support $ 3,993 $ 2,124 Deferred device and advances 169 29 Total deferred revenues 4,162 2,153 Less current portion (1,993 ) (1,121 ) Deferred revenues, non-current $ 2,169 $ 1,032 On September 25, 2023, Deferred revenue activity consisted of the following for the years ended December 31, 2023 December 31, 2022 Year Ended December 31, 2023 Year Ended December 31, 2022 Beginning balance $ 2,153 $ 2,695 Deferral of revenue 4,727 1,397 Recognition of deferred revenue (2,718 ) (1,939 ) Ending balance $ 4,162 $ 2,153 The Company expects to recognize approximately $1,993 of the deferred revenue during 2024 2025 thereafter In addition to deferred revenue, the Company has a non-cancellable backlog of $1,511, expected to be recognized between 2024 2026, not twenty-four Disaggregation of Revenue The following table disaggregates the Company’s revenue by major source for the year ended December 31, 2023 EksoHealth EksoWorks Total Device revenue $ 13,660 $ 472 $ 14,132 Service and support 2,821 — 2,821 Subscriptions 967 — 967 Parts and other 254 105 359 $ 17,702 $ 577 $ 18,279 The following table disaggregates the Company’s revenue by major source for the year ended December 31, 2022 EksoHealth EksoWorks Total Device revenue $ 8,305 $ 588 $ 8,893 Service and support 1,923 — 1,923 Subscriptions 967 136 1,103 Parts and other 528 358 886 Collaborative arrangements 107 — 107 $ 11,830 $ 1,082 $ 12,912

Note 7 - Property and Equipment

Note 7 - Property and Equipment, Net	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	7. Property and equipment, net consisted of the following: Estimated December 31, Life (Years) 2023 2022 Company-owned device fleet 2 - 5 $ 2,828 $ 3,468 Software 3 - 5 234 234 Leasehold improvement 5 179 142 Furniture, office and leased equipment 3 - 7 279 279 Machinery and equipment 3 - 7 236 207 Tools, molds, dies and jigs 3 - 5 1,418 1,347 5,174 5,677 Accumulated depreciation and amortization (3,156 ) (2,997 ) Property and equipment, net $ 2,018 $ 2,680 Depreciation expense of property and equipment, net totaled $726 and $486 for the years ended December 31, 2023 2022

Note 8 - Accrued Liabilities

Note 8 - Accrued Liabilities	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	8. Accrued liabilities consisted of the following: December 31, 2023 2022 Salaries, benefits and related expenses $ 2,058 $ 1,843 Device warranty 461 274 Other 145 161 Total $ 2,664 $ 2,278 Warranty Sales of devices generally include an initial warranty for parts and services for one two one two may may December 31, 2023 2022 Warranty 2023 2022 Balance at beginning of the period $ 413 $ 270 Additions for estimated future expense 619 425 Incurred costs (466 ) (282 ) Balance at end of the period $ 566 $ 413 Current portion $ 461 $ 274 Long-term portion 105 139 Total $ 566 $ 413

Note 9 - Goodwill and Intangibl

Note 9 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	9. Goodwill The Company determined no December 31, 2023 Intangible Assets The following table summarizes the components of gross assets, accumulated amortization, and net carrying values for definite and indefinite lived intangible asset balances as of December 31, 2023 December 31, 2023 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Developed technology $ 2,310 $ (310 ) $ 2,000 Trade name 2,310 N/A 2,310 Intellectual property 460 — 460 Customer relationships 140 (18 ) 122 Below market lease 20 (20 ) — Total intangible assets $ 5,240 $ (348 ) $ 4,892 Definite lived intangible assets are amortized over their estimated lives using the straight line method, which is estimated as eight twelve eight one no no December 31, 2023 The estimated future amortization expenses related to definite lived intangible assets as of December 31, 2023 Fiscal Year Amount 2024 $ 306 2025 345 2026 345 2027 345 Thereafter 1,241 Total $ 2,582

Note 10 - Notes Payable, Net

Note 10 - Notes Payable, Net	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Long-Term Debt [Text Block]	10. PWB Term Loan In August 2020, first The Company was required to pay accrued interest on the current loan on the 13th August 13, 2023, August 17, 2023, August 13, 2026 470, 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 December 31, 2023 December 31, 2023 The interest rate of the PWB Term Loan is subject to increase in the event of late payment and after occurrence of and during the continuation of an event of default. The Company may The debt issuance costs and debt discounts combined with the stated interest resulted in an effective interest rate of 8.81% for the year ended December 31, 2023 December 31, 2023 2022 The following table presents scheduled principal payments of the Company's PWB term loan as of December 31, 2023 Period Amount 2026 $ 2,000 Total principal payments 2,000 Less debt discount and issuance costs (6 ) Note payable, net $ 1,994 Current portion $ — Long-term portion 1,994 Note payable, net $ 1,994 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 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 7.18% for the year ended December 31, 2023 December 31, 2023 2022, The following table presents scheduled principal payments of the Promissory Note as of December 31, 2023 Period Amount 2024 $ 1,250 2025 1,250 2026 1,250 2027 938 Total principal payments 4,688 Less debt discount (600 ) Note payable, net $ 4,088 Current portion 1,250 Long-term portion 2,838 Note payable, net $ 4,088

Note 11 - Lease Obligations

Note 11 - Lease Obligations	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	11. 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 December 31, 2023 Operating Period Leases 2024 $ 436 2025 417 2026 363 Total lease payments 1,216 Less: imputed interest (130 ) Present value of lease liabilities $ 1,086 Lease liabilities, current $ 363 Lease liabilities 723 Total lease liabilities $ 1,086 Weighted-average remaining term (in years) 2.7 Weighted-average discount rate 8.2 % Lease expense under the Company’s operating leases was $548 and $605, for the years ended December 31, 2023 2022

Note 12 - Employee Benefit Plan

Note 12 - Employee Benefit Plan	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Retirement Benefits [Text Block]	12. The Company administers a 401 401 may 401 401 December 31, 2023 2022

Note 13 - Capitalization and Eq

Note 13 - Capitalization and Equity Structure	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Equity [Text Block]	13. Summary The Company’s authorized capital stock as of December 31, 2023 December 31, 2023 Common Stock The holders of outstanding shares of common stock are entitled to receive dividends out of assets or funds legally available for the payment of dividends at such times and in such amounts as the Board of Directors may one no not not At the Market Offering In October 2020, may may 415 may 3 No. 333 272607 June 20, 2023, July 28, 2028 ( may may June 2023, may not December 31, 2023 December 31, 2023 Preferred Stock The Company may one no may Warrants Warrants outstanding as of December 31, 2023 December 31, 2022 Exercise Remaining term Source Price (Years) December 31, 2022 December 31, 2023 2021 Warrants $ 12.81 2.1 273 273 June 2020 Investor Warrants $ 5.18 1.9 127 127 June 2020 Placement Agent Warrants $ 5.64 1.4 39 39 December 2019 Warrants $ 8.10 1.5 556 556 December 2019 Placement Agent Warrants $ 8.44 1.0 52 52 May 2019 Warrants $ 3.52 0.4 193 193 1,240 1,240 No warrants were exercised during the years ended December 31, 2023 2022 . December 31, 2023 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 December 31, 2023 December 31, 2022 Current share price $ 2.50 $ 1.19 Conversion price $ 12.81 $ 12.81 Risk-free interest rate 4.20 % 4.21 % Expected term (years) 2.11 3.11 Volatility of stock 76.5 % 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 December 31, 2023 December 31, 2022 Current share price $ 2.50 $ 1.19 Conversion price $ 5.18 $ 5.18 Risk-free interest rate 4.26 % 4.23 % Expected term (years) 1.94 2.94 Volatility of stock 78.2 % 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 December 31, 2023 December 31, 2022 Current share price $ 2.50 $ 1.19 Conversion price $ 5.64 $ 5.64 Risk-free interest rate 4.54 % 4.33 % Expected term (years) 1.44 2.44 Volatility of stock 83.0 % 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 December 31, 2023 December 31, 2022 Current share price $ 2.50 $ 1.19 Conversion price $ 8.10 $ 8.10 Risk-free interest rate 4.53 % 4.32 % Expected term (years) 1.47 2.47 Volatility of stock 82.3 % 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 December 31, 2023 December 31, 2022 Current share price $ 2.50 $ 1.19 Conversion price $ 8.44 $ 8.44 Risk-free interest rate 4.82 % 4.42 % Expected term (years) 0.97 1.97 Volatility of stock 85.2 % 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 December 31, 2023 December 31, 2022 Current share price $ 1.88 $ 1.19 Conversion price $ 3.52 $ 3.52 Risk-free interest rate 5.28 % 4.60 % Expected term (years) 0.40 1.40 Volatility of stock 77.5 % 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 25% In connection with the Company entering into a securities purchase agreement in January 2024, May 2019 19. Subsequent Events.

Note 14 - Stock-based Compensat

Note 14 - Stock-based Compensation	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	14. 2014 In 2014, 2014 2014 2014 Original share pool 137 2015 increase 111 2017 increase 67 December 2017 increase (ratified in June 2018) 293 2019 increase 233 March 2020 increase 333 December 2020 increase 800 2022 increase 550 2023 increase 1,200 Total shares authorized for grant as of December 31, 2023 3,724 As of December 31, 2023 2014 2014 January 31, 2024. no may 2014 not Under the terms of the 2014 may one Shares available for future grant as of December 31, 2023 2014 Shares Available For Grant Available as of December 31, 2022 50 Share pool increase 1,200 Granted (1,023 ) Forfeited 32 Expired 18 Available as of December 31, 2023 277 Stock Options The Board of Directors may 2014 not may not ten 2014 2014 four may A summary of the stock option activity during the year ended December 31, 2023 Weighted Weighted Average Average Remaining Aggregate Options Exercise Contractual Intrinsic Outstanding Price Life (Years) Value Outstanding at beginning of year 270 $ 37.96 Forfeited — $ 9.15 Expired (18 ) $ 63.02 Outstanding at end of year 252 $ 36.17 3.49 $ — Vested and expected to vest 252 $ 36.17 3.49 $ — Exercisable at year end 251 $ 36.19 3.48 $ — No stock options were exercised during the years ended December 31, 2023 2022 As no stock options were granted during the years ended December 31, 2023 December 31, 2022 December 31, 2023 2022 As of December 31, 2023 The following table summarizes information about stock options outstanding as of December 31, 2023 Options Outstanding Options Exercisable Weighted-Average Range of Remaining Weighted Weighted Exercise Number of Contractual Life Average Number of Average Prices Shares (Years) Price Shares Price $5.55 - $5.70 71 6.06 $ 5.68 70 $ 5.68 $9.15 - $26.39 63 4.94 $ 17.04 63 $ 17.03 $26.85 - $54.15 74 4.50 $ 31.45 74 $ 31.46 $60.00 - $229.95 44 1.36 $ 120.23 44 $ 120.23 252 4.50 $ 36.17 251 $ 36.19 The Company recognizes compensation expense using the straight-line method over the requisite service period. Restricted Stock Units The Company issues time-based RSUs and PSUs to employees and non-employee members of the Board. Each RSU and PSU represents the right to receive one Combined RSU and PSU activity for the year ended December 31, 2023 Weighted Number of Average Grant- Shares Date Fair Value Unvested as of January 1, 2023 1,383 $ 2.17 Granted 1,023 $ 1.29 Vested (1,069 ) $ 1.96 Forfeited (32 ) $ 1.53 Unvested as of December 31, 2023 1,305 $ 1.67 The total grant-date fair value of RSUs and PSUs that vested during the year ended December 31, 2023 December 31, 2023 Compensation Expense Stock-based compensation is included in the consolidated statements of operations and comprehensive loss in general and administrative, research and development, or sales and marketing expenses, depending upon the nature of services provided. Stock-based compensation expense related to stock options, RSUs and PSUs was recorded as follows: Years Ended December 31, 2023 2022 Sales and marketing $ 260 $ 263 Research and development 423 339 General and administrative 1,175 1,944 $ 1,858 $ 2,546 Employee Stock Purchase Plan The Company has an Employee Stock Purchase Plan, or ESPP. Under the ESPP, the Company has 33 shares of common stock reserved for issuance, subject to adjustment in the event of a stock split, stock dividend, combination or reclassification or similar event. The ESPP allows eligible employees to purchase shares of the Company’s common stock at a discount through payroll deductions of up to 25% of their eligible compensation, subject to any plan limitations. The ESPP provides for six first December 31, 2023 not

Note 15 - Income Taxes

Note 15 - Income Taxes	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15. The domestic and foreign components of pre-tax loss for the years ended December 31, 2023 2022 Years Ended December 31, 2023 2022 Domestic $ (13,521 ) $ (13,749 ) Foreign (1,677 ) (1,331 ) Loss before income taxes $ (15,198 ) $ (15,080 ) The Company had no current or deferred federal and state income tax expense or benefit for the years ended December 31, 2023 2022 not not December 31, 2023 2022, December 31, 2023 2022 Years Ended December 31, 2023 2022 Federal tax at statutory rate 21.0 % 21.0 % State tax, net of federal tax effect — — R&D credit 1.1 0.7 Change in valuation allowance (12.5 ) (15.1 ) Unrealized gain on warrant (0.2 ) 1.8 Stock-based compensation (1.7 ) (7.7 ) Other (0.7 ) (1.8 ) Foreign (7.0 ) 1.1 Total tax expense (benefit) — % — % The tax effects of temporary differences and related deferred tax assets and liabilities as of December 31, 2023, 2022 2021 December 31, 2023 2022 Deferred tax assets: Depreciation and other $ 136 $ 249 Net operating loss carryforwards 52,448 48,829 Research and development tax credits 2,219 2,034 Accruals and reserves 311 356 Capitalized research and development costs 1,422 640 Deferred revenue 220 213 Stock compensation expense 1,493 1,670 Lease assets 178 236 Other 50 22 Deferred tax liabilities: Lease liabilities (152 ) (208 ) Prepaid expenses (56 ) (41 ) Less: Valuation allowance (58,269 ) (54,000 ) Net deferred tax asset (liability) $ — $ — The Company’s accounting for deferred taxes involves the evaluation of a number of factors concerning the realizability of the Company’s net deferred tax assets. The Company primarily considered such factors as the Company’s history of operating losses, the nature of the Company’s deferred tax assets, and the timing, likelihood and amount, if any, of future taxable income during the periods in which those temporary differences and carryforwards become deductible. The Company does not not no December 31, 2023 December 31, 2022, December 31, 2018, December 31, 2023 December 31, 2022. 2017 174 December 31, 2021. December 31, 2023 December 31, 2022, March 27, 2020 December 21, 2020, 2021 not December 31, 2023 $196,851. January 1, 2018 2027, 80% 2031, not As of December 31, 2023, 2024. no December 31, 2023, not may 382 December 31, 2023 2022, Years Ended December 31, 2023 2022 Beginning balances as of January 1, 2023 and 2022 $ 716 $ 668 Increase of unrecognized tax benefits taken in prior years 9 — Increase of unrecognized tax benefits related to current year 1,169 48 Ending balances as of December 31, 2023 and 2022 $ 1,894 $ 716 If the Company is able to recognize these uncertain tax positions, the unrecognized tax benefits would not not December 31, 2023. not 12 no 2007 2023 three four 2018 2023 four 2019 2023 four

Note 16 - Commitments and Conti

Note 16 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	16. Commitments Material Contracts The Company has two 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 The Vanderbilt Exoskeleton License Agreement was entered into as of October 15, 2012 April 29, 2038, The Vanderbilt Knee License Agreement was entered into as of March 1, 2022 February 15, 2041, July 31, 2028 The Company also entered into transitional use agreements with Parker granting the Company access to certain information technology systems and shared services relating to manufacturing facilities in Macedonia, Ohio for twelve one December 31, 2023, no not May 2024, 18 12 six 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 $2,783 as of December 31, 2023 one may The Company has operating lease commitments totaling $1,216 payable over 35 11. Lease Obligations Other Contractual Obligations The following table summarizes the Company's outstanding contractual obligations, including interest payments, as of December 31, 2023 Payments Due By Period Less than Total one year 1-3 Years 3-5 Years Term loan $ 2,468 $ 174 $ 2,294 $ — Promissory note 4,688 1,250 3,438 — Facility operating leases 1,216 436 780 — Total $ 8,372 $ 1,860 $ 6,512 $ — 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 17 - Segment Disclosures

Note 17 - Segment Disclosures	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	17. The Company has two 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 Year ended December 31, 2023 Revenue $ 17,702 $ 577 $ 18,279 Cost of revenue 8,770 430 9,200 Gross profit $ 8,932 $ 147 $ 9,079 Year ended December 31, 2022 Revenue $ 11,830 $ 1,082 $ 12,912 Cost of revenue 5,949 749 6,698 Gross profit $ 5,881 $ 333 $ 6,214 The Company operates in the following regions: ( 1 2 3 10% December 31, 2023 2022 Year ended December 31, 2023 2022 United States $ 12,500 $ 6,557 Other 495 252 Americas 12,995 6,809 Germany 476 1,002 Poland 1,406 904 Other 1,883 1,943 EMEA 3,765 3,849 APAC 1,519 2,254 $ 18,279 $ 12,912

Note 18 - Related Party Transac

Note 18 - Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	18. On February 4, 2023, July 2017. one two The total settlement amount was $325 and paid in cash over fourteen first December 31, 2022. December 31, 2023 2022,

Note 19 - Subsequent Events

Note 19 - Subsequent Events	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	19. On January 10, 2024, may

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. None
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation and Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP"). All significant intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the 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 consolidated statements of operations and comprehensive loss.
Comprehensive Income, Policy [Policy Text Block]	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 presented on the consolidated balance sheets for the year ended December 31, 2023 Accumulated Other Comprehensive Income (Loss) Balance as of December 31, 2021 $ (17 ) Net unrealized gain on foreign currency translation 580 Balance as of December 31, 2022 563 Net unrealized loss on foreign currency translation (407 ) Balance as of December 31, 2023 $ 156
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 December 31, 2023 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 The Company had no 10% December 31, 2023 December 31, 2022 The Company had one customer with sales of 10% December 31, 2023 2022
Inventory, Policy [Policy Text Block]	Inventories 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 Inventories consisted of the following: December 31, 2023 2022 Raw materials $ 4,298 $ 3,837 Work in progress 290 487 Finished goods 462 863 Inventories $ 5,050 $ 5,187
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
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation and are depreciated on a straight-line basis over the estimated useful lives of the assets, generally ranging from three ten The Company assesses the impairment of long-lived assets whenever events or changes in circumstances indicate that their carrying value may not None December 31, 2023 2022 December 31, 2023 2022
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill The Company records goodwill when the purchase price of an acquisition exceeds the fair value of the net tangible and identified intangible assets acquired. The Company performs an annual impairment assessment, or more frequently if indicators of potential impairment exist, which includes evaluating qualitative and quantitative factors to assess the likelihood of an impairment of goodwill. Such indicators include, among others, material departures from projected sales volume, deteriorating gross margins, and uncertainties regarding continued commercialization as a result of changing business strategies. The Company determined no impairment existed for the years ended December 31, 2023 December 31, 2022
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets Other intangible assets include developed technology, acquired intellectual property, and customer relationships, in the case of finite-lived intangibles, and trade names in the case of indefinite-lived intangibles. Finite-lived intangibles are amortized over their estimated useful lives and are tested for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not The Company determined no impairment existed for the year ended December 31, 2023 December 31, 2022
Warrant Valuation [Policy Text Block]	Warrant Valuation The Company generally accounts for warrants issued in connection with debt and equity financings as a component of equity, unless the warrants include a conditional obligation to issue a variable number of shares or there is a deemed possibility that it may Where there is a possibility that the Company may
Going Concern [Policy Text Block]	Going Concern The Company assesses its ability to continue as a going concern in accordance with ASC 205 40, Presentation of Financial Statements Going Concern
Revenue [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
Research and Development Expense, Policy [Policy Text Block]	Research and Development Research and development costs consist of costs incurred for internal research and development activities. These costs primarily include salaries and other personnel-related expenses, contractor fees, prototype materials, facility costs, supplies, and depreciation of equipment associated with the design and development of new products prior to the establishment of their technological feasibility. Such costs are expensed as incurred.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes using the asset and liability method. Under this method, income tax expense or benefit is recognized for the amount of taxes payable or refundable for the current year and for deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the Company's consolidated financial statements or tax returns. The Company accounts for any income tax contingencies in accordance with accounting guidance for income taxes. The measurement of current and deferred tax assets and liabilities is based on provisions of currently enacted tax laws. The effects of any future changes in tax laws or rates have not not
Share-Based Payment Arrangement [Policy Text Block]	Stock-based Compensation The Company measures stock-based compensation expense for stock options granted to employees and directors based on the estimated fair value of the award on the date of grant and recognizes the fair value on a straight-line basis over the requisite service periods of the awards. The Company determines the fair value of stock options on the date of grant using the Black-Scholes Model, which is affected by the Company’s stock price and assumptions regarding a number of subjective variables. These variables include, but are not 14. The Company measures stock-based compensation expense for restricted stock units (“RSUs”) and performance stock units ("PSUs") made to employees and directors based on the Company’s closing stock price on the date of grant and recognizes the value on a straight-line basis over the requisite service periods of the awards. The Company records compensation expense for service-based awards on a straight-line basis over the requisite service period, which is generally the vesting period of the award. For awards with performance-based conditions, at the point that it becomes probable that the performance conditions will be met, the Company records a cumulative catch-up of the expense from the grant date to the current date, and then amortizes the remainder of the expense over the remaining service period. Management evaluates when the achievement of a performance-based condition is probable based on the expected satisfaction of the performance conditions as of the reporting date. The amount of stock-based compensation expense recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest. The Company accounts for forfeitures as they occur. The Company has, from time to time, modified the terms of its stock options to certain employees and directors. The Company accounts for the incremental increase in the fair value over the original award on the date of the modification as an expense for vested awards or over the remaining service (vesting) period for unvested awards. The incremental compensation cost is the excess of the fair value of the modified award on the date of modification over the fair value of the original award immediately before the modification.
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Pronouncements Adopted in 2023 In June 2016, No. 2016 13, Financial Instruments-Credit Losses (Topic 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, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity 2020 06 may first 2024 not 2020 06

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies and Estimates (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Accumulated Other Comprehensive Income (Loss) Balance as of December 31, 2021 $ (17 ) Net unrealized gain on foreign currency translation 580 Balance as of December 31, 2022 563 Net unrealized loss on foreign currency translation (407 ) Balance as of December 31, 2023 $ 156
Schedule of Inventory, Current [Table Text Block]	December 31, 2023 2022 Raw materials $ 4,298 $ 3,837 Work in progress 290 487 Finished goods 462 863 Inventories $ 5,050 $ 5,187

Note 3 - Net Loss Per Share o_2

Note 3 - Net Loss Per Share of Common Stock (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Years ended December 31, 2023 2022 Numerator: Net loss $ (15,198 ) $ (15,080 ) Adjustment for gain on fair value of warrant liability — — Adjusted net loss used for dilution calculation $ (15,198 ) $ (15,080 ) Denominator Weighted-average number of shares outstanding 13,867 12,962 Effect of potential dilutive shares — — Dilutive weighted-average number of shares outstanding 13,867 12,962 Net loss per share, basic and diluted $ (1.10 ) $ (1.16 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Years ended December 31, 2023 2022 Options to purchase common stock 252 270 Restricted stock units 1,305 1,383 Warrants for common stock 1,240 1,240 Total common stock equivalents 2,797 2,893

Note 4 - Human Motion and Con_2

Note 4 - Human Motion and Control Acquisition (Tables)	12 Months Ended
	Dec. 31, 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 on date of close $ 5,000 Fair value of promissory note 4,055 Total consideration $ 9,055
Business Acquisition, Pro Forma Information [Table Text Block]	Year Ended December 31, (Unaudited) 2022 Revenue $ 15,736 Net loss $ (18,506 )

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Total Level 1 Level 2 Level 3 December 31, 2023 Liabilities Warrant liabilities $ 366 $ — $ — $ 366 December 31, 2022 Liabilities Warrant liabilities $ 233 $ — $ — $ 233
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Warrant Liability Balance as of December 31, 2021 $ 1,550 Gain on revaluation of warrants issued in 2021, June 2020, December 2019, and May 2019 equity financings (1,317 ) Balance as of December 31, 2022 $ 233 Loss on revaluation of warrants issued in 2021, June 2020, December 2019, and May 2019 equity financings 133 Balance as of December 31, 2023 $ 366

Note 6 - Revenue (Tables)

Note 6 - Revenue (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	December 31, 2023 December 31, 2022 Deferred extended maintenance and support $ 3,993 $ 2,124 Deferred device and advances 169 29 Total deferred revenues 4,162 2,153 Less current portion (1,993 ) (1,121 ) Deferred revenues, non-current $ 2,169 $ 1,032 Year Ended December 31, 2023 Year Ended December 31, 2022 Beginning balance $ 2,153 $ 2,695 Deferral of revenue 4,727 1,397 Recognition of deferred revenue (2,718 ) (1,939 ) Ending balance $ 4,162 $ 2,153
Disaggregation of Revenue [Table Text Block]	EksoHealth EksoWorks Total Device revenue $ 13,660 $ 472 $ 14,132 Service and support 2,821 — 2,821 Subscriptions 967 — 967 Parts and other 254 105 359 $ 17,702 $ 577 $ 18,279 EksoHealth EksoWorks Total Device revenue $ 8,305 $ 588 $ 8,893 Service and support 1,923 — 1,923 Subscriptions 967 136 1,103 Parts and other 528 358 886 Collaborative arrangements 107 — 107 $ 11,830 $ 1,082 $ 12,912

Note 7 - Property and Equipme_2

Note 7 - Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	Estimated December 31, Life (Years) 2023 2022 Company-owned device fleet 2 - 5 $ 2,828 $ 3,468 Software 3 - 5 234 234 Leasehold improvement 5 179 142 Furniture, office and leased equipment 3 - 7 279 279 Machinery and equipment 3 - 7 236 207 Tools, molds, dies and jigs 3 - 5 1,418 1,347 5,174 5,677 Accumulated depreciation and amortization (3,156 ) (2,997 ) Property and equipment, net $ 2,018 $ 2,680

Note 8 - Accrued Liabilities (T

Note 8 - Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	December 31, 2023 2022 Salaries, benefits and related expenses $ 2,058 $ 1,843 Device warranty 461 274 Other 145 161 Total $ 2,664 $ 2,278
Product Maintenance And Warranty [Table Text Block]	Warranty 2023 2022 Balance at beginning of the period $ 413 $ 270 Additions for estimated future expense 619 425 Incurred costs (466 ) (282 ) Balance at end of the period $ 566 $ 413 Current portion $ 461 $ 274 Long-term portion 105 139 Total $ 566 $ 413

Note 9 - Goodwill and Intangi_2

Note 9 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2023 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Developed technology $ 2,310 $ (310 ) $ 2,000 Trade name 2,310 N/A 2,310 Intellectual property 460 — 460 Customer relationships 140 (18 ) 122 Below market lease 20 (20 ) — Total intangible assets $ 5,240 $ (348 ) $ 4,892
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Fiscal Year Amount 2024 $ 306 2025 345 2026 345 2027 345 Thereafter 1,241 Total $ 2,582

Note 10 - Notes Payable, Net (T

Note 10 - Notes Payable, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Maturities of Long-Term Debt [Table Text Block]	Period Amount 2026 $ 2,000 Total principal payments 2,000 Less debt discount and issuance costs (6 ) Note payable, net $ 1,994 Current portion $ — Long-term portion 1,994 Note payable, net $ 1,994 Period Amount 2024 $ 1,250 2025 1,250 2026 1,250 2027 938 Total principal payments 4,688 Less debt discount (600 ) Note payable, net $ 4,088 Current portion 1,250 Long-term portion 2,838 Note payable, net $ 4,088

Note 11 - Lease Obligations (Ta

Note 11 - Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Operating Period Leases 2024 $ 436 2025 417 2026 363 Total lease payments 1,216 Less: imputed interest (130 ) Present value of lease liabilities $ 1,086 Lease liabilities, current $ 363 Lease liabilities 723 Total lease liabilities $ 1,086 Weighted-average remaining term (in years) 2.7 Weighted-average discount rate 8.2 %

Note 13 - Capitalization and _2

Note 13 - Capitalization and Equity Structure (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Exercise Remaining term Source Price (Years) December 31, 2022 December 31, 2023 2021 Warrants $ 12.81 2.1 273 273 June 2020 Investor Warrants $ 5.18 1.9 127 127 June 2020 Placement Agent Warrants $ 5.64 1.4 39 39 December 2019 Warrants $ 8.10 1.5 556 556 December 2019 Placement Agent Warrants $ 8.44 1.0 52 52 May 2019 Warrants $ 3.52 0.4 193 193 1,240 1,240
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	December 31, 2023 December 31, 2022 Current share price $ 2.50 $ 1.19 Conversion price $ 12.81 $ 12.81 Risk-free interest rate 4.20 % 4.21 % Expected term (years) 2.11 3.11 Volatility of stock 76.5 % 99.6 % December 31, 2023 December 31, 2022 Current share price $ 2.50 $ 1.19 Conversion price $ 5.18 $ 5.18 Risk-free interest rate 4.26 % 4.23 % Expected term (years) 1.94 2.94 Volatility of stock 78.2 % 99.6 % December 31, 2023 December 31, 2022 Current share price $ 2.50 $ 1.19 Conversion price $ 5.64 $ 5.64 Risk-free interest rate 4.54 % 4.33 % Expected term (years) 1.44 2.44 Volatility of stock 83.0 % 73.5 % December 31, 2023 December 31, 2022 Current share price $ 2.50 $ 1.19 Conversion price $ 8.10 $ 8.10 Risk-free interest rate 4.53 % 4.32 % Expected term (years) 1.47 2.47 Volatility of stock 82.3 % 73.3 % December 31, 2023 December 31, 2022 Current share price $ 2.50 $ 1.19 Conversion price $ 8.44 $ 8.44 Risk-free interest rate 4.82 % 4.42 % Expected term (years) 0.97 1.97 Volatility of stock 85.2 % 71.8 % December 31, 2023 December 31, 2022 Current share price $ 1.88 $ 1.19 Conversion price $ 3.52 $ 3.52 Risk-free interest rate 5.28 % 4.60 % Expected term (years) 0.40 1.40 Volatility of stock 77.5 % 74.5 %

Note 14 - Stock-based Compens_2

Note 14 - Stock-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Activity [Table Text Block]	Original share pool 137 2015 increase 111 2017 increase 67 December 2017 increase (ratified in June 2018) 293 2019 increase 233 March 2020 increase 333 December 2020 increase 800 2022 increase 550 2023 increase 1,200 Total shares authorized for grant as of December 31, 2023 3,724 Shares Available For Grant Available as of December 31, 2022 50 Share pool increase 1,200 Granted (1,023 ) Forfeited 32 Expired 18 Available as of December 31, 2023 277
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Weighted Average Average Remaining Aggregate Options Exercise Contractual Intrinsic Outstanding Price Life (Years) Value Outstanding at beginning of year 270 $ 37.96 Forfeited — $ 9.15 Expired (18 ) $ 63.02 Outstanding at end of year 252 $ 36.17 3.49 $ — Vested and expected to vest 252 $ 36.17 3.49 $ — Exercisable at year end 251 $ 36.19 3.48 $ —
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Options Outstanding Options Exercisable Weighted-Average Range of Remaining Weighted Weighted Exercise Number of Contractual Life Average Number of Average Prices Shares (Years) Price Shares Price $5.55 - $5.70 71 6.06 $ 5.68 70 $ 5.68 $9.15 - $26.39 63 4.94 $ 17.04 63 $ 17.03 $26.85 - $54.15 74 4.50 $ 31.45 74 $ 31.46 $60.00 - $229.95 44 1.36 $ 120.23 44 $ 120.23 252 4.50 $ 36.17 251 $ 36.19
Schedule of Unvested Restricted Stock Units Roll Forward [Table Text Block]	Weighted Number of Average Grant- Shares Date Fair Value Unvested as of January 1, 2023 1,383 $ 2.17 Granted 1,023 $ 1.29 Vested (1,069 ) $ 1.96 Forfeited (32 ) $ 1.53 Unvested as of December 31, 2023 1,305 $ 1.67
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Years Ended December 31, 2023 2022 Sales and marketing $ 260 $ 263 Research and development 423 339 General and administrative 1,175 1,944 $ 1,858 $ 2,546

Note 15 - Income Taxes (Tables)

Note 15 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Years Ended December 31, 2023 2022 Domestic $ (13,521 ) $ (13,749 ) Foreign (1,677 ) (1,331 ) Loss before income taxes $ (15,198 ) $ (15,080 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Years Ended December 31, 2023 2022 Federal tax at statutory rate 21.0 % 21.0 % State tax, net of federal tax effect — — R&D credit 1.1 0.7 Change in valuation allowance (12.5 ) (15.1 ) Unrealized gain on warrant (0.2 ) 1.8 Stock-based compensation (1.7 ) (7.7 ) Other (0.7 ) (1.8 ) Foreign (7.0 ) 1.1 Total tax expense (benefit) — % — %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2023 2022 Deferred tax assets: Depreciation and other $ 136 $ 249 Net operating loss carryforwards 52,448 48,829 Research and development tax credits 2,219 2,034 Accruals and reserves 311 356 Capitalized research and development costs 1,422 640 Deferred revenue 220 213 Stock compensation expense 1,493 1,670 Lease assets 178 236 Other 50 22 Deferred tax liabilities: Lease liabilities (152 ) (208 ) Prepaid expenses (56 ) (41 ) Less: Valuation allowance (58,269 ) (54,000 ) Net deferred tax asset (liability) $ — $ —
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	Years Ended December 31, 2023 2022 Beginning balances as of January 1, 2023 and 2022 $ 716 $ 668 Increase of unrecognized tax benefits taken in prior years 9 — Increase of unrecognized tax benefits related to current year 1,169 48 Ending balances as of December 31, 2023 and 2022 $ 1,894 $ 716

Note 16 - Commitments and Con_2

Note 16 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Contractual Obligation, Fiscal Year Maturity [Table Text Block]	Payments Due By Period Less than Total one year 1-3 Years 3-5 Years Term loan $ 2,468 $ 174 $ 2,294 $ — Promissory note 4,688 1,250 3,438 — Facility operating leases 1,216 436 780 — Total $ 8,372 $ 1,860 $ 6,512 $ —

Note 17 - Segment Disclosures (

Note 17 - Segment Disclosures (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	EksoHealth EksoWorks Total Year ended December 31, 2023 Revenue $ 17,702 $ 577 $ 18,279 Cost of revenue 8,770 430 9,200 Gross profit $ 8,932 $ 147 $ 9,079 Year ended December 31, 2022 Revenue $ 11,830 $ 1,082 $ 12,912 Cost of revenue 5,949 749 6,698 Gross profit $ 5,881 $ 333 $ 6,214
Revenue from External Customers by Geographic Areas [Table Text Block]	Year ended December 31, 2023 2022 United States $ 12,500 $ 6,557 Other 495 252 Americas 12,995 6,809 Germany 476 1,002 Poland 1,406 904 Other 1,883 1,943 EMEA 3,765 3,849 APAC 1,519 2,254 $ 18,279 $ 12,912

Note 1 - Organization (Details

Note 1 - Organization (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Retained Earnings (Accumulated Deficit)	$ (239,145)	$ (223,947)
Net Cash Provided by (Used in) Operating Activities	(12,054)	$ (14,688)
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	8,638
Debt Covenant, Covenant Compliance, Unrestricted Cash	2,000
Unrestricted Cash	$ 6,638

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies and Estimates (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Tangible Asset Impairment Charges	$ 0	$ 0
Goodwill, Impairment Loss	0	$ 0
Impairment of Intangible Assets (Excluding Goodwill)	$ 0
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number Of Customers	1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer A [Member]
Concentration Risk, Percentage	15%	10%

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies and Estimates - Schedule of Accumulated Other Comprehensive Gain (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 25,442	$ 37,219
Balance	12,606	25,442
AOCI Attributable to Parent [Member]
Balance	563	(17)
Net unrealized gain on foreign currency translation	(407)	580
Balance	$ 156	$ 563

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies and Estimates - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Raw materials	$ 4,298	$ 3,837
Work in progress	290	487
Finished goods	462	863
Inventories	$ 5,050	$ 5,187

Note 3 - Net Loss Per Share o_3

Note 3 - Net Loss Per Share of Common Stock - Computation of Basic and Diluted Net Loss per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net loss	$ (15,198)	$ (15,080)
Adjustment for gain on fair value of warrant liability	0	0
Adjusted net loss used for dilution calculation	$ (15,198)	$ (15,080)
Weighted average number of shares outstanding, basic and diluted (in shares)	13,867	12,962
Effect of potential dilutive shares (in shares)	0	0
Dilutive weighted-average number of shares outstanding (in shares)	13,867	12,962
Net loss per share, basic and diluted (in dollars per share)	$ (1.1)	$ (1.16)

Note 3 - Net Loss Per Share o_4

Note 3 - Net Loss Per Share of Common Stock - Schedule of Antidilutive Securities (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities (in shares)	2,797	2,893
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	252	270
Restricted Stock [Member]
Antidilutive Securities (in shares)	1,305	1,383
Warrant [Member]
Antidilutive Securities (in shares)	1,240	1,240

Note 4 - Human Motion and Con_3

Note 4 - Human Motion and Control Acquisition (Details Textual) - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
	Dec. 05, 2022	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Payments to Acquire Businesses, Gross			$ 0	$ 5,000
Goodwill			431	431
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual				103
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual				$ 289
Human Motion And Control [Member]
Payments to Acquire Businesses, Gross	$ 5,000		5,000
Business Combination, Consideration Transferred, Liabilities Incurred			4,055
Business Combination, Consideration Transferred	9,055		9,055
Goodwill	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			$ 325
Business Acquisition, Goodwill, Expected Tax Deductible Amount		$ 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 - Schedule of Assets and Liabilities Acquired (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 05, 2022	Dec. 31, 2023	Dec. 31, 2022
Goodwill		$ 431	$ 431
Cash delivered on date of close		0	$ 5,000
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 on date of close	5,000	5,000
Fair value of promissory note		4,055
Total consideration	$ 9,055	$ 9,055

Note 4 - Human Motion and Con_5

Note 4 - Human Motion and Control Acquisition - Pro Forma Information (Details) - Human Motion And Control [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Revenue	$ 15,736
Net loss	$ (18,506)

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurement - Fair Value Hierarchies (Details) - Fair Value, Recurring [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Warrant liabilities	$ 366	$ 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	$ 366	$ 233

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurement - Changes in Fair Value (Details) - Derivative Financial Instruments, Liabilities [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 233	$ 1,550
Gain on revaluation of warrants issued in 2021, June 2020, December 2019, and May 2019 equity financings	133	(1,317)
Balance	$ 366	$ 233

Note 6 - Revenue 1 (Details Tex

Note 6 - Revenue 1 (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Sep. 25, 2023
Contract With Customer, Liability, Non-Cancellable Backlog	$ 1,511
Parker [Member]
Deferred Revenue, Warranty Claim Lump Sum		$ 700
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 6 - Revenue 2 (Details Tex

Note 6 - Revenue 2 (Details Textual) $ in Thousands	Dec. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Amount	$ 1,993
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	$ 1,154
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Amount	$ 1,015
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year

Note 6 - Revenue - Deferred Rev

Note 6 - Revenue - Deferred Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred extended maintenance and support	$ 3,993	$ 2,124
Deferred device and advances	169	29
Total deferred revenues	4,162	2,153
Less current portion	(1,993)	(1,121)
Deferred revenues, non-current	2,169	1,032
Beginning balance	2,153	2,695
Deferral of revenue	4,727	1,397
Recognition of deferred revenue	(2,718)	(1,939)
Ending balance	$ 4,162	$ 2,153

Note 6 - Revenue - Disaggregati

Note 6 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue	$ 18,279	$ 12,912
Ekso Health [Member]
Revenue	17,702	11,830
Ekso Works [Member]
Revenue	577	1,082
Product [Member]
Revenue	14,132	8,893
Product [Member] | Ekso Health [Member]
Revenue	13,660	8,305
Product [Member] | Ekso Works [Member]
Revenue	472	588
Service [Member]
Revenue	2,821	1,923
Service [Member] | Ekso Health [Member]
Revenue	2,821	1,923
Service [Member] | Ekso Works [Member]
Revenue	0	0
Subscription [Member]
Revenue	967	1,103
Subscription [Member] | Ekso Health [Member]
Revenue	967	967
Subscription [Member] | Ekso Works [Member]
Revenue	0	136
Product and Service, Other [Member]
Revenue	359	886
Product and Service, Other [Member] | Ekso Health [Member]
Revenue	254	528
Product and Service, Other [Member] | Ekso Works [Member]
Revenue	$ 105	358
Collaborative Arrangements [Member]
Revenue		107
Collaborative Arrangements [Member] | Ekso Health [Member]
Revenue		107
Collaborative Arrangements [Member] | Ekso Works [Member]
Revenue		$ 0

Note 7 - Property and Equipme_3

Note 7 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation	$ 726	$ 486

Note 7 - Property and Equipme_4

Note 7 - Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property and equipment, gross	$ 5,174	$ 5,677
Accumulated depreciation and amortization	(3,156)	(2,997)
Property and equipment, net	$ 2,018	2,680
Minimum [Member]
Property and equipment, useful life (Year)	3 years
Maximum [Member]
Property and equipment, useful life (Year)	10 years
Transportation Equipment [Member]
Property and equipment, gross	$ 2,828	3,468
Transportation Equipment [Member] | Minimum [Member]
Property and equipment, useful life (Year)	2 years
Transportation Equipment [Member] | Maximum [Member]
Property and equipment, useful life (Year)	5 years
Software and Software Development Costs [Member]
Property and equipment, gross	$ 234	234
Software and Software Development Costs [Member] | Minimum [Member]
Property and equipment, useful life (Year)	3 years
Software and Software Development Costs [Member] | Maximum [Member]
Property and equipment, useful life (Year)	5 years
Leasehold Improvements [Member]
Property and equipment, useful life (Year)	5 years
Property and equipment, gross	$ 179	142
Office Equipment [Member]
Property and equipment, gross	$ 279	279
Office Equipment [Member] | Minimum [Member]
Property and equipment, useful life (Year)	3 years
Office Equipment [Member] | Maximum [Member]
Property and equipment, useful life (Year)	7 years
Machinery and Equipment [Member]
Property and equipment, gross	$ 236	207
Machinery and Equipment [Member] | Minimum [Member]
Property and equipment, useful life (Year)	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property and equipment, useful life (Year)	7 years
Tools, Dies and Molds [Member]
Property and equipment, gross	$ 1,418	$ 1,347
Tools, Dies and Molds [Member] | Minimum [Member]
Property and equipment, useful life (Year)	3 years
Tools, Dies and Molds [Member] | Maximum [Member]
Property and equipment, useful life (Year)	5 years

Note 8 - Accrued Liabilities -

Note 8 - Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Salaries, benefits and related expenses	$ 2,058	$ 1,843
Device warranty	461	274
Other	145	161
Total	$ 2,664	$ 2,278

Note 8 - Accrued Liabilities _2

Note 8 - Accrued Liabilities - Warrant Liability (Details) - Warranty [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance at beginning of the period	$ 413	$ 270
Additions for estimated future expense	619	425
Incurred costs	(466)	(282)
Balance at end of the period	566	413
Current portion	461	274
Long-term portion	105	139
Total	$ 566	$ 413

Note 9 - Goodwill and Intangi_3

Note 9 - Goodwill and Intangible Assets (Details Textual)	12 Months Ended
	Dec. 31, 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	Dec. 31, 2023	Dec. 31, 2022
Intangibles, Accumulated Amortization	$ (348)
Intangibles, Net Carrying Amount	2,582
Intangibles, Gross Carrying Amount	20
Intangibles, Accumulated Amortization	(20)
Intangibles, Net Carrying Amount	0
Intangibles, Gross Carrying Amount	5,240
Intangibles, Net Carrying Amount	4,892	$ 5,217
Trade Names [Member]
Intangibles, Gross Carrying Amount	2,310
Developed Technology Rights [Member]
Intangibles, Gross Carrying Amount	2,310
Intangibles, Accumulated Amortization	(310)
Intangibles, Net Carrying Amount	2,000
Intellectual Property [Member]
Intangibles, Gross Carrying Amount	460
Intangibles, Accumulated Amortization	0
Intangibles, Net Carrying Amount	460
Customer Relationships [Member]
Intangibles, Gross Carrying Amount	140
Intangibles, Accumulated Amortization	(18)
Intangibles, Net Carrying Amount	$ 122

Note 9 - Goodwill and Intangi_5

Note 9 - Goodwill and Intangible Assets - Schedule of Finite Lived Intangible Assets (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 306
2025	345
2026	345
2027	345
Thereafter	1,241
Total	$ 2,582

Note 10 - Notes Payable, Net (D

Note 10 - Notes Payable, Net (Details Textual) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
	Dec. 05, 2022	Aug. 30, 2020	Dec. 31, 2023	Dec. 31, 2022
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
Debt Instrument, Covenant Compliance, Maximum Deposits Outside Of United States			$ 1,000
Line of Credit Facility, Interest Rate During Period			8.81%
Interest Expense, Debt			$ 173	$ 119
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			4,688
Interest Expense, Debt			320	$ 25
Debt Instrument, Face Amount	$ 5,000
Debt Instrument, Periodic Payment, Number of Installments	16
Subordinated Debt			$ 4,055
Debt Instrument, Discount Rate, Percentage			7.50%
Debt Instrument, Interest Rate, Effective Percentage			7.18%

Note 10 - Notes Payable, Net -

Note 10 - Notes Payable, Net - Schedule of Principle Payments (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Term Loan [Member] | PWB Agreement [Member]
2026	$ 2,000
Long-Term Debt, Gross	2,000
Less debt discount and issuance costs	(6)
Note payable, net	1,994
Current portion	0
Long-term portion	1,994
2026	2,000
Total principal payments	2,000
Note payable, net	1,994
Current portion	0
Long-term portion	1,994
Subordinated Debt [Member] | Promissory Note [Member]
2026	1,250
Long-Term Debt, Gross	4,688
Note payable, net	4,088
Current portion	1,250
Long-term portion	2,838
2024	1,250
2025	1,250
2026	1,250
2027	938
Total principal payments	4,688
Less debt discount	600
Note payable, net	4,088
Current portion	1,250
Long-term portion	$ 2,838

Note 11 - Lease Obligations (De

Note 11 - Lease Obligations (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jul. 31, 2022	Feb. 28, 2022
Operating Lease, Right-of-Use Asset	$ 977	$ 1,307
Operating Lease, Liability	1,086
Operating Lease, Expense	$ 548	$ 605
Richmond California [Member]
Lessee, Operating Lease, Term of Contract (Year)	5 years
San Rafael California [Member]
Lessee, Operating Lease, Renewal Term (Year)	3 years		3 years
Hamburg Germany [Member]
Lessee, Operating Lease, Term of Contract (Year)	5 years
Lessee, Operating Lease, Renewal Term (Year)	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
Operating Lease, Liability	$ 16

Note 11 - Lease Obligations - S

Note 11 - Lease Obligations - Schedule of Future Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 436
2025	417
2026	363
Lessee, Operating Lease, Liability, to be Paid	1,216
Less: imputed interest	(130)
Operating Lease, Liability	1,086
Lease liabilities, current	363	$ 341
Lease liabilities	723	$ 1,087
Total lease liabilities	$ 1,086
Weighted-average remaining term (in years) (Year)	2 years 8 months 12 days
Weighted-average discount rate	8.20%

Note 12 - Employee Benefit Pl_2

Note 12 - Employee Benefit Plan (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50%
Defined Contribution Plan, Cost	$ 378	$ 186

Note 13 - Capitalization and _3

Note 13 - Capitalization and Equity Structure (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended			12 Months Ended
	Feb. 28, 2021	Oct. 31, 2020	Jun. 30, 2020	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2024	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)				14,848,000	13,203,000
Preferred Stock, Shares Outstanding (in shares)				0	0
Sale of Stock, Consideration Received on Transaction		$ 5,000
Proceeds from Issuance of Common Stock				$ 661	$ 0
Class Of Warrant Or Warrants Exercised (in shares)				0
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 8.06
Class of Warrant or Right, Outstanding (in shares)				1,240,000	1,240,000
A2021 Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 12.81			$ 12.81
Class Of Warrant Or Right Issued (in shares)	273,000
Class of Warrant or Right Expiration Period (Year)	5 years
Class of Warrant or Right, Outstanding (in shares)				273	273
Warrants and Rights Outstanding, Term (Year)				2 years 1 month 6 days
June 2020 Investor Warrants [Member]
Shares Issued, Price Per Share (in dollars per share)							$ 4.51
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)				1 year 10 months 24 days
June 2020 Placement Agent Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 5.64	$ 5.64
Class Of Warrant Or Right Issued (in shares)			122,000
Class of Warrant or Right, Outstanding (in shares)				39	39
Warrants and Rights Outstanding, Term (Year)				1 year 4 months 24 days
December 2019 Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 8.1					$ 8.1
Class of Warrant or Right, Outstanding (in shares)				556	556				556,000
Warrants and Rights Outstanding, Term (Year)				1 year 6 months					5 years
December 2019 Placement Agent Warrants [Member]
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)				1 year
May 2019 Warrants [Member]
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)				4 months 24 days						5 years
May 2019 Warrants [Member] | Subsequent Event [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)						$ 1.55
At the Market Offering [Member]
Sale of Stock, Price Per Share (in dollars per share)		$ 6.75
Sale of Stock, Number of Shares Issued in Transaction (in shares)				451,000
Shares Issued, Price Per Share (in dollars per share)				$ 1.59
Proceeds from Issuance of Common Stock				$ 661
Sale Of Stock, Stock Available For Issuance, Value				$ 4,284

Note 13 - Capitalization and _4

Note 13 - Capitalization and Equity Structure - Schedule of Warrant Share Activity (Details) - $ / shares	Dec. 31, 2023	Feb. 28, 2021	Jun. 30, 2020	Jun. 08, 2020	Dec. 31, 2019	Jun. 30, 2019	May 31, 2019
Exercise price (in dollars per share)	$ 8.06
A2021 Warrants [Member]
Exercise price (in dollars per share)	$ 12.81	$ 12.81
Term (Year)	2 years 1 month 6 days
June 2020 Investor Warrants [Member]
Exercise price (in dollars per share)	$ 5.18		$ 5.18	$ 5.18
Term (Year)	1 year 10 months 24 days
June 2020 Placement Agent Warrants [Member]
Exercise price (in dollars per share)	$ 5.64		$ 5.64
Term (Year)	1 year 4 months 24 days
December 2019 Warrants [Member]
Exercise price (in dollars per share)	$ 8.1					$ 8.1
Term (Year)	1 year 6 months					5 years
December 2019 Placement Agent Warrants [Member]
Exercise price (in dollars per share)	$ 8.44				$ 8.44
Term (Year)	1 year
May 2019 Warrants [Member]
Exercise price (in dollars per share)	$ 3.52			$ 3.52			$ 3.52
Term (Year)	4 months 24 days						5 years

Note 13 - Capitalization and _5

Note 13 - Capitalization and Equity Structure - Schedule of Assumptions used in Black-Scholes Model to Measure Fair Value (Details)	Dec. 31, 2023	Dec. 31, 2022
A2021 Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	2.5	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	0.042	0.0421
A2021 Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	2.11	3.11
A2021 Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.765	0.996
June 2020 Investor Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	2.5	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	0.0426	0.0423
June 2020 Investor Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	1.94	2.94
June 2020 Investor Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.782	0.996
June 2020 Placement Agent Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	2.5	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	0.0454	0.0433
June 2020 Placement Agent Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	1.44	2.44
June 2020 Placement Agent Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.83	0.735
December 2019 Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	2.5	1.19
December 2019 Warrants [Member] | Measurement Input, Conversion Price [Member]
Warrant, measurement input	8.1	8.1
December 2019 Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrant, measurement input	0.0453	0.0432
December 2019 Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	1.47	2.47
December 2019 Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.823	0.733
December 2019 Placement Agent Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	2.5	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	0.0482	0.0442
December 2019 Placement Agent Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	0.97	1.97
December 2019 Placement Agent Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.852	0.718
May 2019 Warrants [Member] | Measurement Input, Share Price [Member]
Warrant, measurement input	1.88	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	0.0528	0.046
May 2019 Warrants [Member] | Measurement Input, Expected Term [Member]
Warrant, measurement input	0.4	1.4
May 2019 Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant, measurement input	0.775	0.745

Note 14 - Stock-based Compens_3

Note 14 - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2014
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)	3,724,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)	0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 0	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value	$ 58	$ 428
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50%
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	1,023,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 1.29
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Vested	$ 1,612
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 1,383
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 4 months 17 days
Equity Incentive Plan 2014 [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	137,000		137,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)	3,724,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	277,000	50,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)	4 years
Equity Incentive Plan 2014 [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent	100%
Equity Incentive Plan 2014 [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)	10 years
Employee Stock Purchase Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	33
Defined Contribution Plan, Employer Matching Contribution, Percent of Match		25%
Employee Stock Purchase Plan [Member] | End of Offering Period [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match		85%

Note 14 - Stock-based Compens_4

Note 14 - Stock-based Compensation - Schedule of Equity Incentive Plan Activity (Details) - shares shares in Thousands	1 Months Ended				12 Months Ended
	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2019	Dec. 31, 2015	Dec. 31, 2014
Shares authorized (in shares)					3,724
Equity Incentive Plan 2014 [Member]
Shares authorized (in shares)					137				137
Increased in shares authorized (in shares)	800	333	293	67	1,200	550	233	111
Shares authorized (in shares)					3,724
Available as of December 31, 2022 (in shares)					50
Granted (in shares)					(1,023)
Forfeited (in shares)					32
Expired (in shares)					18
Available as of December 31, 2023 (in shares)					277	50

Note 14 - Stock-based Compens_5

Note 14 - Stock-based Compensation - Stock Option Outstanding (Details) - Equity Incentive Plan 2014 [Member] $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Outstanding at beginning of year (in shares) | shares	270
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 37.96
Forfeited (in shares) | shares	0
Forfeited, weighted average exercise price (in dollars per share) | $ / shares	$ 9.15
Expired (in shares) | shares	(18)
Expired, weighted average exercise price (in dollars per share) | $ / shares	$ 63.02
Outstanding at end of year (in shares) | shares	252
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 36.17
Outstanding at end of year (Year)	3 years 5 months 26 days
Outstanding at end of year | $	$ 0
Vested and expected to vest (in shares) | shares	252
Vested and expected to vest, weighted average exercise price (in dollars per share) | $ / shares	$ 36.17
Vested and expected to vest (Year)	3 years 5 months 26 days
Vested and expected to vest | $	$ 0
Exercisable at year end (in shares) | shares	251
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 36.19
Exercisable at year end (Year)	3 years 5 months 23 days
Exercisable at year end | $	$ 0

Note 14 - Stock-based Compens_6

Note 14 - Stock-based Compensation - Schedule of Options by Exercise Price (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Exercise Price Range 1 [Member]
Exercise price, minimum (in dollars per share)	$ 5.55
Exercise price, maximum (in dollars per share)	$ 5.7
Options outstanding, number of shares (in shares) | shares	71
Options outstanding, weighted-average remaining contractual life (Year)	6 years 21 days
Options outstanding, weighted average price (in dollars per share)	$ 5.68
Options exercisable, number of shares (in shares) | shares	70
Options exercisable, weighted average price (in dollars per share)	$ 5.68
Exercise Price Range 2 [Member]
Exercise price, minimum (in dollars per share)	9.15
Exercise price, maximum (in dollars per share)	$ 26.39
Options outstanding, number of shares (in shares) | shares	63
Options outstanding, weighted-average remaining contractual life (Year)	4 years 11 months 8 days
Options outstanding, weighted average price (in dollars per share)	$ 17.04
Options exercisable, number of shares (in shares) | shares	63
Options exercisable, weighted average price (in dollars per share)	$ 17.03
Exercise Price Range 3 [Member]
Exercise price, minimum (in dollars per share)	26.85
Exercise price, maximum (in dollars per share)	$ 54.15
Options outstanding, number of shares (in shares) | shares	74
Options outstanding, weighted-average remaining contractual life (Year)	4 years 6 months
Options outstanding, weighted average price (in dollars per share)	$ 31.45
Options exercisable, number of shares (in shares) | shares	74
Options exercisable, weighted average price (in dollars per share)	$ 31.46
Exercise Price Range 4 [Member]
Exercise price, minimum (in dollars per share)	60
Exercise price, maximum (in dollars per share)	$ 229.95
Options outstanding, number of shares (in shares) | shares	44
Options outstanding, weighted-average remaining contractual life (Year)	1 year 4 months 9 days
Options outstanding, weighted average price (in dollars per share)	$ 120.23
Options exercisable, number of shares (in shares) | shares	44
Options exercisable, weighted average price (in dollars per share)	$ 120.23

Note 14 - Stock-based Compens_7

Note 14 - Stock-based Compensation - RSU and PSU Activity (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Granted (in shares)	0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 0	$ 0
Restricted Stock Units (RSUs) [Member]
Balance (in shares)	1,383
Balance (in dollars per share)	$ 2.17
Granted (in shares)	1,023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 1.29
Vested (in shares)	(1,069)
Vested (in dollars per share)	$ 1.96
Forfeited (in shares)	(32)
Forfeited (in dollars per share)	$ 1.53
Balance (in shares)	1,305	1,383
Balance (in dollars per share)	$ 1.67	$ 2.17

Note 14 - Stock-based Compens_8

Note 14 - Stock-based Compensation - Stock Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock based compensation	$ 1,858	$ 2,546
Selling and Marketing Expense [Member]
Stock based compensation	260	263
Research and Development Expense [Member]
Stock based compensation	423	339
General and Administrative Expense [Member]
Stock based compensation	$ 1,175	$ 1,944

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current Federal, State and Local, Tax Expense (Benefit)	$ 0
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 4,269	$ 740
Effective Income Tax Rate Reconciliation, GILTI, Amount	0	0
Deferred Tax Liabilities, Deferred Expense, Capitalized Research and Development Costs	$ 4,700	3,300
Domestic Tax Authority [Member]
Open Tax Year	2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Domestic Tax Authority [Member] | Research Tax Credit Carryforward [Member]
Operating Loss Carryforwards	$ 2,365
Domestic Tax Authority [Member] | Generated Before 2018 [Member]
Operating Loss Carryforwards		$ 120,792
Domestic Tax Authority [Member] | Generated After 2017 [Member]
Operating Loss Carryforwards	76,059
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	$ 128,455
Open Tax Year	2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
State and Local Jurisdiction [Member] | Research Tax Credit Carryforward [Member]
Operating Loss Carryforwards	$ 752
Foreign Tax Authority [Member]
Operating Loss Carryforwards	$ 12,829
Foreign Tax Authority [Member] | Federal Ministry of Finance, Germany [Member]
Open Tax Year	2018 2019 2020 2021 2022 2023
Foreign Tax Authority [Member] | Inland Revenue, Singapore (IRAS) [Member]
Open Tax Year	2019 2020 2021 2022 2023

Note 15 - Income Taxes - Schedu

Note 15 - Income Taxes - Schedule of Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Domestic	$ (13,521)	$ (13,749)
Foreign	(1,677)	(1,331)
Loss before income taxes	$ (15,198)	$ (15,080)

Note 15 - Income Taxes - Sche_2

Note 15 - Income Taxes - Schedule of Income Tax Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal tax at statutory rate	21%	21%
State tax, net of federal tax effect	0%	0%
R&D credit	1.10%	0.70%
Change in valuation allowance	(12.50%)	(15.10%)
Unrealized gain on warrant	(0.20%)	1.80%
Stock-based compensation	(1.70%)	(7.70%)
Other	(0.70%)	(1.80%)
Foreign	(7.00%)	1.10%
Total tax expense (benefit)	0%	0%

Note 15 - Income Taxes - Sche_3

Note 15 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Depreciation and other	$ 136	$ 249
Net operating loss carryforwards	52,448	48,829
Research and development tax credits	2,219	2,034
Accruals and reserves	311	356
Capitalized research and development costs	1,422	640
Deferred revenue	220	213
Stock compensation expense	1,493	1,670
Lease assets	178	236
Other	50	22
Lease liabilities	(152)	(208)
Prepaid expenses	(56)	(41)
Less: Valuation allowance	(58,269)	(54,000)
Net deferred tax asset (liability)	$ 0	$ 0

Note 15 - Income Taxes - Sche_4

Note 15 - Income Taxes - Schedule of Unrecognizable Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balances as of January 1, 2023 and 2022	$ 716	$ 668
Increase of unrecognized tax benefits taken in prior years	9	0
Increase of unrecognized tax benefits related to current year	1,169	48
Ending balances as of December 31, 2023 and 2022	$ 1,894	$ 716

Note 16 - Commitments and Con_3

Note 16 - Commitments and Contingencies (Details Textual) $ in Thousands			6 Months Ended	9 Months Ended	12 Months Ended
	Mar. 01, 2022 USD ($)	Oct. 15, 2012 USD ($)	Jun. 30, 2023	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Number Of License Agreements					2
Other Research and Development Expense					$ 20
Purchase Obligation					2,783
Long-Term Purchase Commitment, Period (Year)			1 year
Lessee, Operating Lease, Liability, to be Paid					1,216
Royalty Agreement Terms [Member]
Royalty Percentage		3.75%
Royalty Expense	$ 75	$ 250			$ 100
Royalty Agreement Terms [Member] | Licensed Patent Products [Member]
Royalty Percentage		6%
Royalty Agreement Terms [Member] | Licensed Software Products [Member]
Royalty Percentage		3%
Access to Information Technology Systems and Shared Services [Member]
Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Monthly Payments, Beyond Twelve Months				$ 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 - Commitments and Con_4

Note 16 - Commitments and Contingencies - Schedule of Other Commitments (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Contractual obligation	$ 8,372
Contractual obligation, less than one year	1,860
Contractual obligation, one to three years	6,512
Contractual obligation, three and five years	0
Facility Operating Lease [Member]
Contractual obligation	1,216
Contractual obligation, less than one year	436
Contractual obligation, one to three years	780
Contractual obligation, three and five years	0
Term Loan [Member]
Contractual obligation	2,468
Contractual obligation, less than one year	174
Contractual obligation, one to three years	2,294
Contractual obligation, three and five years	0
Notes Payable, Other Payables [Member]
Contractual obligation	4,688
Contractual obligation, less than one year	1,250
Contractual obligation, one to three years	3,438
Contractual obligation, three and five years	$ 0

Note 17 - Segment Disclosures_2

Note 17 - Segment Disclosures (Details Textual)	12 Months Ended
	Dec. 31, 2023
Number of Reportable Segments	2

Note 17 - Segment Disclosures -

Note 17 - Segment Disclosures - Segment Reporting Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue	$ 18,279	$ 12,912
Cost of revenue	9,200	6,698
Gross profit	9,079	6,214
Ekso Health [Member]
Revenue	17,702	11,830
Cost of revenue	8,770	5,949
Gross profit	8,932	5,881
Ekso Works [Member]
Revenue	577	1,082
Cost of revenue	430	749
Gross profit	$ 147	$ 333

Note 17 - Segment Disclosures_3

Note 17 - Segment Disclosures - Geographic Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue	$ 18,279	$ 12,912
POLAND
Revenue	1,406	904
INDONESIA
Revenue	18,279	12,912
Ekso Health [Member]
Revenue	17,702	11,830
Ekso Health [Member] | UNITED STATES
Revenue	12,500
Ekso Health [Member] | Americas Other [Member]
Revenue	495
Ekso Health [Member] | Americas [Member]
Revenue	12,995
Ekso Health [Member] | GERMANY
Revenue	476
Ekso Health [Member] | EMEA Other [Member]
Revenue	1,883
Ekso Health [Member] | EMEA [Member]
Revenue	3,765
Ekso Health [Member] | Asia Pacific [Member]
Revenue	1,519
Ekso Works [Member]
Revenue	$ 577	1,082
Ekso Works [Member] | UNITED STATES
Revenue		6,557
Ekso Works [Member] | Americas Other [Member]
Revenue		252
Ekso Works [Member] | Americas [Member]
Revenue		6,809
Ekso Works [Member] | GERMANY
Revenue		1,002
Ekso Works [Member] | EMEA Other [Member]
Revenue		1,943
Ekso Works [Member] | EMEA [Member]
Revenue		3,849
Ekso Works [Member] | Asia Pacific [Member]
Revenue		$ 2,254

Note 18 - Related Party Trans_2

Note 18 - Related Party Transactions (Details Textual) - Angel Pond Capital LLC [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction, Amounts of Transaction	$ 325
Related Party Transaction, Payment Term (Year)	14 years
Accounts Payable	$ 60	$ 325
General and Administrative Expense [Member]
Related Party Transaction, Amounts of Transaction		$ 205
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

Note 19 - Subsequent Events (De

Note 19 - Subsequent Events (Details Textual) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		12 Months Ended
	Jan. 10, 2024	Dec. 31, 2023	Dec. 31, 2022
Proceeds from Issuance of Common Stock		$ 661	$ 0
Securities Purchase Agreement [Member] | Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues (in shares)	2,968
Shares Issued, Price Per Share (in dollars per share)	$ 1.55
Proceeds from Issuance of Common Stock	$ 3,910