Ekso Bionics (EKSO) 10-Q 2 Nov 21 2021 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2021	Oct. 29, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	001-37854
Entity Registrant Name	Ekso Bionics Holdings, Inc.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	99-0367049
Entity Address, Address Line One	1414 Harbour Way South
Entity Address, Address Line Two	Suite 1201
Entity Address, City or Town	Richmond
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94804
City Area Code	510
Local Phone Number	984-1761
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	EKSO
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,663,717
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001549084
Current Fiscal Year End Date	--12-31

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash	$ 43,439	$ 12,862
Accounts receivable, net of allowances of $2 and $42, respectively	3,121	3,224
Inventories	1,751	1,978
Prepaid expenses and other current assets	788	356
Total current assets	49,099	18,420
Property and equipment, net	1,172	1,172
Right-of-use assets	337	685
Other assets	125	320
Total assets	50,733	20,597
Current liabilities:
Accounts payable	1,308	1,501
Accrued liabilities	1,704	1,429
Deferred revenues, current	1,291	1,496
Lease liabilities, current	372	548
Total current liabilities	4,675	4,974
Deferred revenues	1,449	1,806
Notes payable, net	1,992	3,075
Warrant liabilities	3,501	6,037
Other non-current liabilities	54	271
Total liabilities	11,671	16,163
Commitments and contingencies (Note 13)
Stockholders’ equity:
Convertible preferred stock, $0.001 par value; 10,000 shares authorized; none issued and outstanding at September 30, 2021 and December 31, 2020	0	0
Common stock, $0.001 par value; 141,429 shares authorized; 12,664 and 8,349 shares issued and outstanding at September 30, 2021 and December 31, 2020, respectively	13	8
Additional paid-in capital	245,299	204,376
Accumulated other comprehensive loss	(246)	(847)
Accumulated deficit	(206,004)	(199,103)
Total stockholders’ equity	39,062	4,434
Total liabilities and stockholders’ equity	$ 50,733	$ 20,597

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Allowance for accounts receivable	$ 2	$ 42
Convertible Preferred stock, par value per share (in dollars per share)	$ 0.001	$ 0.001
Convertible Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Convertible Preferred stock, shares issued (in shares)	0	0
Convertible Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value per share (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	141,429,000	141,429,000
Common stock, shares issued (in shares)	12,664,000	8,349,000
Common stock, shares outstanding (in shares)	12,664,000	8,349,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Revenue	$ 3,049	$ 2,897	$ 7,170	$ 6,628
Cost of revenue	1,242	1,084	2,836	2,919
Gross profit	1,807	1,813	4,334	3,709
Operating expenses:
Sales and marketing	1,685	1,740	5,265	5,972
Research and development	618	599	1,930	1,762
General and administrative	2,293	1,706	6,415	5,836
Impairment of goodwill	0	189	0	189
Restructuring	0	0	0	244
Total operating expenses	4,596	4,234	13,610	14,003
Loss from operations	(2,789)	(2,421)	(9,276)	(10,294)
Other income (expense), net:
Interest expense	(24)	(23)	(77)	(113)
Gain (loss) on revaluation of warrant liabilities	1,125	4,476	2,011	(1,579)
Warrant issuance expense	0	0	0	(329)
Gain on forgiveness of note payable	0	0	1,099	0
Other (expense) income, net	(270)	420	(658)	466
Total other income (expense), net	831	4,873	2,375	(1,555)
Net (loss) income	(1,958)	2,452	(6,901)	(11,849)
Other comprehensive income (loss)	261	(415)	601	(435)
Comprehensive (loss) income	$ (1,697)	$ 2,037	$ (6,300)	$ (12,284)
Net (loss) income per share applicable to common shareholders, basic (in dollars per share)	$ (0.15)	$ 0.30	$ (0.57)	$ (1.75)
Net loss per share applicable to common shareholders, diluted (in dollars per share)	$ (0.17)	$ (0.01)	$ (0.62)	$ (1.78)
Weighted average number of shares outstanding, basic (in shares)	12,661	8,236	12,029	6,772
Weighted average number of shares outstanding, diluted (in shares)	12,710	8,379	12,133	6,829

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive (Loss) Income	Accumulated Deficit
Balance (in shares) at Dec. 31, 2019		5,795
Beginning balance at Dec. 31, 2019	$ 6,797	$ 6	$ 190,019	$ 50	$ (183,278)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(2,534)				(2,534)
Issuance of common stock under:
Matching contribution to 401(k) plan (in shares)		26
Matching contribution to 401(k) plan	155		155
In lieu of cash compensation (in shares)		9
In lieu of cash compensation	50		50
Shares issued as a result of rounding due to reverse-stock split (in shares)		13
Stock-based compensation expense	587		587
Foreign currency translation adjustments	173			173
Balance (in shares) at Mar. 31, 2020		5,843
Ending balance at Mar. 31, 2020	5,228	$ 6	190,811	223	(185,812)
Balance (in shares) at Dec. 31, 2019		5,795
Beginning balance at Dec. 31, 2019	6,797	$ 6	190,019	50	(183,278)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(11,849)
Issuance of common stock under:
Exercise of warrants (in shares)		723
Exercise of warrants	1,436
Matching contribution to 401(k) plan (in shares)		26
Balance (in shares) at Sep. 30, 2020		8,316
Ending balance at Sep. 30, 2020	8,401	$ 8	203,905	(385)	(195,127)
Balance (in shares) at Mar. 31, 2020		5,843
Beginning balance at Mar. 31, 2020	5,228	$ 6	190,811	223	(185,812)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(11,767)				(11,767)
Issuance of common stock under:
Equity financing, net (in shares)		1,748
Equity financing, net	7,082	$ 2	7,080
Exercise of warrants (in shares)		223
Exercise of warrants	1,436		1,436
Issuance of warrants	(2,322)		(2,322)
Stock-based compensation expense	508		508
Foreign currency translation adjustments	(193)			(193)
Balance (in shares) at Jun. 30, 2020		7,814
Ending balance at Jun. 30, 2020	(28)	$ 8	197,513	30	(197,579)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	2,452				2,452
Issuance of common stock under:
Equity incentive plan (in shares)		2
Exercise of warrants (in shares)		500
Exercise of warrants	5,875		5,875
Stock-based compensation expense	517		517
Foreign currency translation adjustments	(415)			(415)
Balance (in shares) at Sep. 30, 2020		8,316
Ending balance at Sep. 30, 2020	8,401	$ 8	203,905	(385)	(195,127)
Balance (in shares) at Dec. 31, 2020		8,349
Beginning balance at Dec. 31, 2020	4,434	$ 8	204,376	(847)	(199,103)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(3,670)				(3,670)
Issuance of common stock under:
Equity financing, net (in shares)		3,980
Equity financing, net	35,360	$ 4	35,356
Exercise of warrants	3,878	$ 1	3,877
Matching contribution to 401(k) plan (in shares)		26
Matching contribution to 401(k) plan	152		152
Stock-based compensation expense	356		356
Foreign currency translation adjustments	465			465
Balance (in shares) at Mar. 31, 2021		12,655
Ending balance at Mar. 31, 2021	40,975	$ 13	244,117	(382)	(202,773)
Balance (in shares) at Dec. 31, 2020		8,349
Beginning balance at Dec. 31, 2020	4,434	$ 8	204,376	(847)	(199,103)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(6,901)
Issuance of common stock under:
Exercise of warrants (in shares)		300
Exercise of warrants	1,417
Matching contribution to 401(k) plan (in shares)		26
Balance (in shares) at Sep. 30, 2021		12,664
Ending balance at Sep. 30, 2021	39,062	$ 13	245,299	(246)	(206,004)
Balance (in shares) at Mar. 31, 2021		12,655
Beginning balance at Mar. 31, 2021	40,975	$ 13	244,117	(382)	(202,773)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(1,273)				(1,273)
Issuance of common stock under:
Stock-based compensation expense	519		519
Foreign currency translation adjustments	(125)			(125)
Balance (in shares) at Jun. 30, 2021		12,655
Ending balance at Jun. 30, 2021	40,096	$ 13	244,636	(507)	(204,046)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(1,958)				(1,958)
Issuance of common stock under:
Equity incentive plan (in shares)		9
Stock-based compensation expense	663		663
Foreign currency translation adjustments	261			261
Balance (in shares) at Sep. 30, 2021		12,664
Ending balance at Sep. 30, 2021	$ 39,062	$ 13	$ 245,299	$ (246)	$ (206,004)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating activities:
Net loss	$ (6,901)	$ (11,849)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	431	465
Changes in allowance for doubtful accounts	48	43
Gain on forgiveness of note payable	(1,099)	0
Loss on impairment of goodwill	0	189
(Gain) loss on revaluation of warrant liabilities	(2,011)	1,579
Finance cost attributable to issuance of warrants	0	329
Stock-based compensation expense	1,538	1,612
Common stock contribution to 401(k) plan	141	155
Other adjustments	3	55
Unrealized loss (gain) on foreign currency transactions	640	(424)
Changes in operating assets and liabilities:
Accounts receivable	(10)	715
Inventories	(171)	469
Prepaid expenses, right-of-use assets, and other assets current and noncurrent	97	169
Accounts payable	(189)	(90)
Accrued, lease and other noncurrent liabilities	(70)	(409)
Deferred revenues	(528)	(23)
Net cash used in operating activities	(8,081)	(7,015)
Investing activities:
Acquisition of equipment	(60)	0
Net cash used in investing activities	(60)	0
Financing activities:
Proceeds from issuance of common stock and warrants, net	37,295	7,082
Principal payments on note payable	0	(1,278)
Payment of remaining balance on long-term debt	0	(1,512)
Proceeds from issuance of long-term debt	0	3,078
Proceeds from exercise of warrants	1,417	3,334
Net cash provided by financing activities	38,712	10,704
Effect of exchange rate changes on cash	6	(12)
Net increase in cash	30,577	3,677
Cash at beginning of period	12,862	10,872
Cash at end of period	43,439	14,549
Supplemental disclosure of cash flow activities
Cash paid for interest	69	86
Cash paid for income taxes	0	6
Supplemental disclosure of non-cash activities
Fair value of warrants issued upon equity financing	1,936	0
Reclassification of warrant liability to equity upon exercise of warrants	2,461	0
Transfer of inventory to (from) property and equipment	387	(160)
Share issuance for common stock contribution to 401(k) plan	152
Share issuance in lieu of cash compensation	$ 0	$ 50

Organization

Organization	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	Organization Description of Business Ekso Bionics Holdings, Inc. (the “Company”) designs, develops, and markets exoskeleton products to augment human strength, endurance and mobility. The Company’s exoskeleton technology serves multiple markets and can be utilized both by able-bodied users and persons with physical disabilities. The Company has marketed devices that (i) enable individuals with neurological conditions affecting gait (acquired brain injury and spinal cord injury) 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, the Company is headquartered in the San Francisco Bay area and listed on the Nasdaq Capital Market under the symbol “EKSO”. All common stock share and per share amounts have been adjusted to reflect the one-for-fifteen reverse stock split effected on March 24, 2020. See Note 10, Capitalization and Equity Structure – Reverse Stock Split . Liquidity and Capital Resources As of September 30, 2021, the Company had an accumulated deficit of $206,004. Largely as a result of significant research and development activities related to the development of the Company’s advanced technology and commercialization of such technology into its medical device business, the Company has incurred significant operating losses and negative cash flows from operations since inception. In the nine months ended September 30, 2021, the Company used $8,081 of cash in its operations. Cash on hand as of September 30, 2021 was $43,439. As described in Note 8, Notes payable, net, borrowings under the Company’s secured term loan agreement with Pacific Western Bank have a liquidity covenant requiring minimum cash on hand equivalent to the current outstanding principal balance. As of September 30, 2021, $2,000 of cash must remain as restricted. After considering cash restrictions, effective unrestricted cash as of September 30, 2021 is approximately $41,439. With this unrestricted cash balance, the Company believes that it currently has sufficient cash to fund its operations beyond the look forward period of one year from the issuance of these condensed consolidated financial statements.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies and Estimates	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies and Estimates	Basis of Presentation and Summary of Significant Accounting Policies and Estimates Basis of Presentation and Consolidation The accompanying condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) have been condensed or omitted pursuant to such rules and regulations. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020, which was filed with the SEC on February 25, 2021. In the opinion of management, the accompanying unaudited condensed consolidated financial statements have been prepared on a consistent basis with the audited consolidated financial statements for the fiscal year ended December 31, 2020, and include all adjustments, consisting of only normal recurring adjustments, necessary to fairly state the information set forth herein. The results of operations for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or any future periods. The condensed consolidated financial statements include the financial statements of Ekso Bionics Holdings, Inc. and its subsidiaries. All significant transactions and balances between Ekso Bionics Holdings, Inc. and its subsidiaries have been eliminated in consolidation. Use of Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet, and the reported amounts of revenues and expenses during the reporting period. For the Company, these estimates include, but are not limited to, revenue recognition, deferred revenue and the deferral of the associated costs, the valuation of warrants and employee stock options, future warranty costs, accounting for leases, useful lives assigned to long-lived assets, valuation of inventory, realizability of deferred tax assets, and contingencies. Actual results could differ from those estimates. 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, n et in the accompanying condensed consolidated statements of operations and comprehensive loss. Inventory Inventories are recorded at the lower of cost or net realizable value. Cost is computed using the standard cost method, which approximates actual cost on a first-in, first-out basis. Materials from vendors are received and recorded as raw material. Once the raw materials are incorporated in the fabrication of the product, the related value of the component is recorded as work in progress ("WIP"). Direct and indirect labor and applicable overhead costs are also allocated and recorded to WIP inventory. Finished goods are comprised of completed products that are ready for customer shipment. The Company periodically evaluates the carrying value of inventory on hand for potential excess amounts over sales and forecasted demand. Excess and obsolete inventories identified, if any, are recorded as an inventory impairment charge within the condensed consolidated statements of operations and comprehensive loss. The Company's estimate of write-downs for excess and obsolete inventory is based on a detailed analysis which includes on-hand inventory and purchase commitments in excess of forecasted demand. Subsequent disposals of inventories are recorded as a reduction of inventory. Leases At the inception of any lease arrangement, the Company determines whether the arrangement is or contains a lease under ASC 842 based on the unique facts and circumstances present. Operating lease liabilities and their corresponding right-of-use assets are recorded based on the present value of lease payments over the expected lease term. The interest rate implicit in lease contracts is typically not readily determinable. As such, the Company utilizes its incremental borrowing rate, which is the rate incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Certain adjustments to the right-of-use asset may be required for items, such as initial direct costs paid or incentives received. 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 and lease liabilities, current. Leases with an initial term of 12 months or less are not recorded on the balance sheet. The Company recognizes the lease expense for such leases on a straight-line basis over the lease term. Revenue Recognition Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those products or services. The Company enters into contracts that can include various combinations of products and services, which when capable of being distinct, are accounted for as separate performance obligations. The Company’s medical device segment (EksoHealth) revenue is primarily generated through the sale and subscription of the EksoNR, associated software (SmartAssist and VariableAssist), the sale and subscription of the EksoUE, the sale of accessories, and the sale of support and maintenance contracts (Ekso Care). In 2021, the Company moved to a customer subscription sales model and away from a rental sales model. Under the rental sales model, the Company offered customers a short term rental arrangement of its products to help bridge to a capital purchase since customers typically have challenges in obtaining approvals for capital expenditures. Subscription sales arrangements, however, bypass the customer capital purchase process, are intended to renew annually, and provide a long term revenue stream. 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, software and accessories. Ekso Care support and maintenance contracts extend coverage beyond the Company’s standard warranty agreements. The separately priced Ekso Care contracts range from 12 to 48 months. The Company receives payment at the inception of the contract and recognizes revenue evenly over the term of the contracts. Revenue from medical device subscriptions is recognized evenly over the initial contract term, typically over 12 months. The Company’s industrial device segment (EksoWorks) revenue is generated through the sale and subscription of the upper body exoskeletons (EksoVest and the recently introduced EVO) and the support arm (EksoZeroG). 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. Revenue from industrial device subscriptions is recognized evenly over the contract term, typically 12 months. The Company has exercised judgement to determine that straight-line is the most appropriate method of recognizing revenue for the aforementioned service and subscription contracts. Refer to Note 6, Revenue Recognition for further information, including revenue disaggregated by source. Going Concern The Company assesses its ability to continue as a going concern at every interim and annual period in accordance with ASC 205-40. The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. 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 maintains cash accounts in excess of federally insured limits. However, the Company believes it is not exposed to significant credit risk due to the financial position of the depository institutions in which these deposits are held. The Company extends credit to customers in the normal course of business. Concentrations of credit risk with respect to accounts receivable exist to the full extent of amounts presented in the condensed consolidated financial statements. The Company does not require collateral from its customers to secure accounts receivable. 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 Company has not experienced material losses related to accounts receivable as of September 30, 2021 and December 31, 2020. 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 enter into any foreign currency hedging agreements and is susceptible to gains and losses from foreign currency fluctuations. To date, the Company has not experienced significant gains or losses upon settling contracts denominated in a foreign currency. At September 30, 2021, the Company had no customers with an accounts receivable balance totaling 10% or more of the Company’s total accounts receivable, as compared with two customers at December 31, 2020 (10% and 13%). During the three months ended September 30, 2021, the Company had no customers with sales of 10% or more of the Company’s total revenue, as compared with one customer in the three months ended September 30, 2020 (13%). During the nine months ended September 30, 2021 and 2020, the Company had no customers with sales of 10% or more of the Company’s total revenues. Recent Accounting Pronouncements In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments and subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04, ASU 2019-05 and ASU 2019-10, which amends the current approach to estimate credit losses on certain financial assets, including trade and other receivables. Generally, this amendment requires entities to establish a valuation allowance for the expected lifetime losses of these certain financial assets. Upon the initial recognition of such assets, which will be based on, among other things, historical information, current conditions, and reasonable supportable forecasts. Subsequent changes in the valuation allowance are recorded in current earnings and reversal of previous losses are permitted. Currently, U.S. GAAP requires entities to write down credit losses only when losses are probable and loss reversals are not permitted. The update will be effective for the Company in the first quarter of 2023. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this standard will have on its condensed consolidated financial statements and related disclosures. In August 2020, the FASB issued ASU No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity, which simplifies the accounting for convertible instruments. ASU 2020-06 eliminates certain models that require separate accounting for embedded conversion features, in certain cases. Additionally, among other changes, the guidance eliminates certain of the conditions for equity classification for contracts in an entity’s own equity. The guidance also requires entities to use the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of share settlement for instruments that may be settled in cash or shares, except for certain liability-classified share-based payment awards. This guidance is effective for the Company beginning in the first quarter of 2022 and must be applied using either a modified or full retrospective approach. Early adoption is permitted. The Company is currently evaluating the impact this guidance will have on its condensed consolidated financial statements.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The Company's accumulated other comprehensive loss consists of the accumulated net unrealized gains or losses on foreign currency translation adjustments. The change in accumulated other comprehensive income (loss) presented on the condensed consolidated balance sheets for the nine months ended September 30, 2021 and 2020, is reflected in the table below net of tax: Nine Months Ended September 30, 2021 2020 Balance at beginning of period $ (847) $ 50 Net unrealized gain (loss) on foreign currency translation 601 (435) Balance at end of period $ (246) $ (385)

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurement Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Three levels of inputs, of which the first two are considered observable and the last unobservable, may be used to measure fair value which are the following: • Level 1 —Quoted prices in active markets for identical assets or liabilities. The Company considers a market to be active when transactions for the asset occur with sufficient frequency and volume to provide pricing information on an ongoing basis. • Level 2 —Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3 —Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The valuation of Level 3 investments requires the use of significant management judgments or estimation. 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 September 30, 2021 Liabilities Warrant liabilities $ 3,501 $ — $ — $ 3,501 December 31, 2020 Liabilities Warrant liabilities $ 6,037 $ — $ — $ 6,037 The following table sets forth a summary of the changes in the fair value of the Company’s Level 3 financial liabilities for the period ended September 30, 2021, which were measured at fair value on a recurring basis: Warrant Liability Balance at December 31, 2020 $ 6,037 Initial fair value of warrants in connection with 2021 financing 1,936 Gain on revaluation of warrants issued in connection with the February 2021, June 2020, December 2019 and May 2019 financings (2,011) Reclassification of warrant liability to equity upon exercise of warrants (2,461) Balance at September 30, 2021 $ 3,501 Refer to Note 10. Capitalization and Equity Structure – Warrants for additional information regarding the valuation of warrants .

Inventories

Inventories	9 Months Ended
	Sep. 30, 2021
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consisted of the following: September 30, 2021 December 31, 2020 Raw materials $ 1,442 $ 1,724 Work in progress 177 18 Finished goods 132 236 Inventories $ 1,751 $ 1,978

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those products or services. The Company enters into contracts that can include various combinations of products and services, which when capable of being distinct, are accounted for as separate performance obligations. Revenue recognition is evaluated based on the following five steps: (i) identification of the contract with the customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) recognition of revenue when or as a performance obligation is satisfied. 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 directly observable, judgment is made to estimate the selling price based on market conditions and entity-specific factors including cost plus analyses, features and functionality of the product and/or services, the geography of the Company’s customers, and type of the Company’s markets. Any discounts or other reductions to the transaction price are allocated proportionately to all performance obligations within the multiple-element arrangement. The Company periodically validates the stand-alone selling price for performance obligations by evaluating whether changes in the key assumptions used to determine the stand-alone selling prices will have a significant effect on the allocation of transaction price between multiple performance obligations. The Company exercised judgement to determine that a product returns reserve was not required as historical returns activity have not been material. Contract Balances Timing of revenue recognition may differ from the timing of invoicing to customers and receipt of payment. For the sale of its products, the Company generally recognizes revenue at a point in time through the ship-and-bill performance obligations. For the subscription of its products, the Company generally recognizes revenue over the subscription term commencing upon the completion of customer training. For service agreements, the Company generally invoices customers at the beginning of the coverage period and records revenue related to the billed amounts over time, equivalent to the coverage period of the maintenance and support contract. Deferred revenue is comprised mainly of unearned revenue related to extended support and maintenance contracts (Ekso Care), 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: September 30, 2021 December 31, 2020 Deferred extended maintenance and support $ 2,387 $ 2,902 Deferred royalties 280 282 Deferred device and advances 73 118 Total deferred revenues 2,740 3,302 Less current portion (1,291) (1,496) Deferred revenues, non-current $ 1,449 $ 1,806 Deferred revenue activity consisted of the following for the nine months ended September 30, 2021: Beginning balance $ 3,302 Deferral of revenue 799 Recognition of deferred revenue (1,361) Ending balance $ 2,740 As of September 30, 2021, the Company’s deferred revenue was $2,740 . The Company expects to recognize approximately $443 of the deferred revenue during the remainder of 2021, $1,055 in 2022, and $1,242 thereafter. In addition to deferred revenue, the Company has non-cancellable backlog of $1,103 related to its contracts for subscription units with its customers. These subscription contracts typically have 12-month terms and subscription income is recognized on a straight-line basis over the lease term. As of September 30, 2021 and December 31, 2020, total accounts receivable, net of allowance for doubtful accounts, were $3,245 and $3,439, respectively, and are included in accounts receivable, net and other assets on the Company’s condensed consolidated balance sheets. The allowance for doubtful accounts reflects the Company’s best estimate of probable losses inherent in the accounts receivable balance. The Company determines the allowance 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 to 90 days. Disaggregation of revenue The following table disaggregates the Company’s revenue by major source for the three months ended September 30, 2021: EksoHealth EksoWorks Total Device revenue $ 1,791 $ 240 $ 2,031 Service and support 477 — 477 Subscriptions 173 66 239 Parts and other 233 27 260 Collaborative arrangements 42 — 42 $ 2,716 $ 333 $ 3,049 The following table disaggregates the Company’s revenue by major source for the nine months ended September 30, 2021: EksoHealth EksoWorks Total Device revenue $ 3,900 $ 625 $ 4,525 Service and support 1,412 — 1,412 Subscriptions 510 188 698 Parts and other 427 51 478 Collaborative arrangements 57 — 57 $ 6,306 $ 864 $ 7,170 The following table disaggregates the Company’s revenue by major source for the three months ended September 30, 2020: EksoHealth EksoWorks Total Device revenue $ 2,018 $ 127 $ 2,145 Service and support 455 — 455 Rentals and subscriptions 178 7 185 Parts and other 32 24 56 Collaborative arrangements 56 — 56 $ 2,739 $ 158 $ 2,897 The following table disaggregates the Company’s revenue by major source for the nine months ended September 30, 2020: EksoHealth EksoWorks Total Device revenue $ 3,706 $ 543 $ 4,249 Service and support 1,170 — 1,170 Rentals and subscriptions 656 10 666 Parts and other 255 60 315 Collaborative arrangements 228 — 228 $ 6,015 $ 613 $ 6,628

Accrued Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 30, 2021
Accrued Liabilities and Other Liabilities [Abstract]
Accrued Liabilities	Accrued Liabilities Accrued liabilities consisted of the following: September 30, 2021 December 31, 2020 Salaries, benefits and related expenses $ 1,515 $ 1,194 Device warranty 157 188 Other 32 47 Total $ 1,704 $ 1,429 The current portion of the device warranty liability is classified as a component of accrued liabilities, while the long-term portion of the device warranty liability is classified as a component of other non-current liabilities in the condensed consolidated balance sheets. A reconciliation of the changes in the device warranty liability for the three and nine months ended September 30, 2021 is as follows: Three Months Ended Nine Months Ended September 30, 2021 Balance at beginning of period $ 199 $ 226 Additions for estimated future costs 68 185 Incurred costs (56) (200) Balance at end of period $ 211 $ 211 Balance as of September 30, 2021 Current portion $ 157 Long-term portion 54 Total $ 211

Note Payable, net

Note Payable, net	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Note Payable, net	Notes Payable, net WAB and PWB Term Loans WAB Term Loan In December 2016, the Company entered into a loan agreement with Western Alliance Bank (the "WAB loan") and received a loan in the principal amount of $7,000 that bore interest on the outstanding daily balance at a floating per annum rate equal to the 30-day U.S. LIBOR plus 5.41%. The Company was required to pay accrued interest on the WAB loan on the first day of each month through and including January 1, 2018. Commencing on February 1, 2018, the Company was required to make equal monthly payments of principal, together with accrued and unpaid interest maturing on January 1, 2021. On April 29, 2020 the Company entered into a second amendment to the WAB loan to defer principal payments for three months beginning in May 2020, with adjustments when the principal payments resumed on August 1, 2020. During the three-month deferral period the Company was required to make interest only payments. The final payment fee, debt issuance costs, and the initial fair value of the success fee combined with the stated interest resulted in an effective interest rate for the WAB loan of 8.49% for the year ended December 31, 2020. The final payment fee, debt issuance costs and the initial fair value of the success fee were accreted/amortized to interest expense using the effective interest method over the life of the loan. PWB Term Loan In August 2020, the Company entered into a new loan agreement (the "PWB Loan Agreement") with a different lender, Pacific Western Bank, and received a loan in the principal amount of $2,000 (the "PWB Term Loan") that bears interest on the outstanding daily balance at a rate equal to the greater of: (a) 0.50% above the variable rate of interest announced by the lender as its “prime rate” then in effect; or (b) 4.50%. The PWB Loan Agreement created a first priority security interest with respect to substantially all assets of the Company, including proceeds of intellectual property, but expressly excluding intellectual property itself. The proceeds of the PWB Term Loan were used to pay off the entire amount of the Company's indebtedness on the WAB loan, which amounted to $1,512. Pursuant to the PWB Loan Agreement, the remainder of the PWB Term Loan proceeds may be used for general corporate purposes, which totaled $480, net of debt discounts and issuance costs. The Company is required to pay accrued interest on the current loan on the 13th day of each month through and including August 13, 2023. The principal balance of the PWB Term Loan matures on August 13, 2023, at which time all unpaid principal and accrued and unpaid interest shall be due and payable in full. The interest rate of the PWB Term Loan is subject to increase in the event of late payments and after occurrence of and during the continuation of an event of default. Upon maturity, all unpaid principal and accrued and unpaid interest shall be due and payable in full. The Company may elect to prepay the PWB Term Loan at any time, in whole or in part, without penalty or premium. The PWB Loan Agreement contains a liquidity covenant, which requires that the Company maintain unrestricted cash and cash equivalents 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 September 30, 2021. On September 30, 2021, with cash on hand of $43,439, the Company was compliant with this liquidity covenant and all other covenants. The debt issuance costs and debt discounts combined with the stated interest resulted in an effective interest rate of 4.70% for the three and nine months ended September 30, 2021. The debt issuance costs will be amortized to interest expense using the effective interest method over the life of the loan. The following table presents scheduled principal payments of the Company’s PWB term loan as of September 30, 2021: Period Amount Remainder of 2021 - 2022 $ — 2023 2,000 Total principal payments 2,000 Less debt discount and issuance cost 8 Note payable, net $ 1,992 Current portion $ — Long-term portion 1,992 Note payable, net $ 1,992 Paycheck Protection Program Loan On April 20, 2020, the Company received an unsecured loan in the principal amount of $1,086 under the Paycheck Protection Program (the “PPP”) administered by the U.S. Small Business Administration (the "SBA"), pursuant to the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), or the PPP loan. The PPP loan bore interest at 1.00% per annum, and matured two years after the date of initial disbursement. The terms of the PPP loan were subsequently revised in accordance with the provisions of the Paycheck Protection Flexibility Act of 2020, or the PPP Flexibility Act, which was enacted on June 5, 2020. The PPP loan was used for payroll costs, costs related to certain group health care benefits and insurance premiums, rent payments, utility payments and interest payments on other debt obligation that were incurred before February 15, 2020. Under the terms of the CARES Act and the PPP Flexibility Act, the Company could apply for and be granted forgiveness for all or a portion of loan granted under the PPP loan, with such forgiveness to be determined, subject to limitations (including where employees of the Company have been terminated and not re-hired by a certain date), based on the use of the loan proceeds for payment of payroll costs and any payments of mortgage interest, rent, and utilities. The terms of any forgiveness were also subject to further requirements in regulations and guidelines adopted by the SBA. As of December 31, 2020, the PPP loan was included in Notes payable, net on the condensed consolidated balance sheets. On June 28, 2021, the Company received notification from the SBA that the Company’s Forgiveness Application of the PPP loan and accrued interest, totaling $1,099, was approved in full, and the Company had no further obligations related to the PPP loan. Accordingly, the Company recorded a gain on the forgiveness of the PPP loan as gain on forgiveness of note payable on the condensed consolidated statement of operations.

Lease Obligations

Lease Obligations	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Lease Obligations	Lease Obligations The Company maintains a five-year operating lease agreement for its headquarters and manufacturing facility in Richmond, California (the "Richmond Lease") which expires in May 2022, with no further options to extend or terminate. The lease includes non-lease components (i.e. common area maintenance costs) that are paid separately from rent based on actual costs incurred. In June 2020, the Company entered into an amendment to the Richmond Lease to make a one-time payment of $300 to cover its remaining lease obligations for the remainder of 2020, resulting in a $48 abatement and a lease payment deferral of $79 to be paid in equal monthly installments in 2021. The Company's five-year operating lease agreement for its sales office in Hamburg, Germany expires in July 2022. The Company has an option to extend the lease for another five-year term. The Company’s future lease payments as of September 30, 2021 are as follows, which are presented as lease liabilities on the Company’s condensed consolidated balance sheets: Period Operating Leases Remainder of 2021 $ 150 2022 234 Total lease payments 384 Less: imputed interest (12) Present value of lease liabilities $ 372 Weighted-average remaining lease term (in years) 0.69 Weighted-average discount rate 10.5 % Lease expense under the Company’s operating leases was $130 and $132 for the three months ended September 30, 2021 and 2020, respectively, and $395 and $405 for the nine months ended September 30, 2021 and 2020, respectively.

Capitalization and Equity Struc

Capitalization and Equity Structure	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
Capitalization and Equity Structure	Capitalization and Equity Structure Reverse Stock Split After the close of the stock market on March 24, 2020, the Company effected a 1-for-15 reverse split of its common stock (the "Reverse Stock Split"). As a result, all common stock share amounts included in this filing have been retroactively reduced by a factor of fifteen, rounded up to the nearest whole share, and all common stock per share amounts have been increased by a factor of fifteen, with the exception of the Company's common stock par value and the Company's authorized shares. Amounts affected include common stock outstanding, restricted stock units, common stock underlying stock options and warrants. Summary The Company’s authorized capital stock at September 30, 2021 and December 31, 2020 consisted of 141,429 shares of common stock and 10,000 shares of preferred stock. As of September 30, 2021 and December 31, 2020, there were 12,664 and 8,349, respectively, shares of common stock issued and outstanding and no shares of preferred stock issued and outstanding. Common Stock February 2021 Offering In February 2021, the Company entered into an amended and restated underwriting agreement (the "Underwriting Agreement") with H.C. Wainwright & Co., LLC ("Wainwright"), to sell 3,902 shares of the Company's common stock for a public price of $10.25 per share, for gross proceeds of $40,000 (the "February 2021 Offering"). The Company received net proceeds of $36,504 from the February 2021 Offering after deducting underwriting discounts, commissions and estimated offering expenses. Pursuant to the Underwriting Agreement, the Company issued, to certain designees of Wainwright, five year warrants (the “2021 Warrants”) to purchase shares of Common Stock in an amount equal to 7.0% of the aggregate number of shares sold in the February 2021 Offering, or 273 shares, at an exercise price of $12.81 per share. At the Market Offering In October 2020, the Company entered into an At The Market Offering Agreement (the "ATM Agreement") with H.C. Wainwright & Co., LLC (the "Agent"), under which the Company may issue and sell shares of its common stock, from time to time, to or through the Agent. The Company may offer and sell shares having an aggregate offering price of up to $7,500 under the registration statement and prospectus supplement filed with the SEC related to such offering. Under the ATM Agreement, shares of the Company's common stock may not be sold for a price lower than $6.75 per share. During the nine months ended September 30, 2021, the Company sold 78 shares of common stock at an average price per share of $10.72 for proceeds of $791, net of commission and issuance costs, under the ATM Agreement. The Company did not sell any shares under the ATM agreement during the three months ended September 30, 2021 . As of September 30, 2021, the Company has $6,668 available for future offerings under the prospectus filed with respect to the ATM Agreement. Warrants Warrants outstanding as of December 31, 2020 and September 30, 2021 were as follows: Source Exercise Term December 31, 2020 Issued Exercised September 30, 2021 2021 Warrants $ 12.81 5 — 273 — 273 June 2020 Investor Warrants $ 5.18 5.5 397 — (270) 127 June 2020 Placement Agent Warrants $ 5.64 5 122 — (83) 39 December 2019 Warrants $ 8.10 5 556 — — 556 December 2019 Placement Agent Warrants $ 8.44 5 52 — — 52 May 2019 Warrants $ 3.52 5 198 — (5) 193 1,325 273 (358) 1,240 During the nine months ended September 30, 2021 and 2020, the Company received net proceeds of $1,417 and $1,436 from the exercise of 358 and 723 warrants and issued 300 and 723 shares of common stock, respectively, as a result of those exercises. 2021 Warrants In February 2021, the Company issued the 2021 Warrants, exercisable for up to 273 shares of the Company’s common stock at an exercise price of $12.81 per share. The 2021 Warrants were issued as exercisable immediately, and will expire five years from the date of issuance, or on February 11, 2026. In addition, the 2021 Warrants contain a cashless exercise provision, whereby, if, at the time a holder exercises its 2021 Warrants, a registration statement registering the issuance or the resale of the shares of common stock underlying the 2021 Warrants under the Securities Act is not then effective or available for the issuance of such shares, then in lieu of making the cash payment otherwise contemplated to be made to the Company upon such exercise in payment of the aggregate exercise price, the holder may elect to instead receive, upon such exercise (either in whole or in part), the net number of shares of the Company’s common stock determined according to a formula set forth in the 2021 Warrants. The 2021 Warrants will be automatically exercised on a cashless basis on their expiration date. The 2021 Warrants could also require payment of liquidated damages by the Company in the form of cash payments in the event of a failure by the Company to timely deliver shares of common stock upon exercise of such warrants. The 2021 Warrants also contain a put option, under which, if the Company enters into a Fundamental Transaction, as defined in the 2021 Warrants, the Company or any successor entity will, at the option of a holder of a 2021 Warrant, exercisable concurrently with or at any time within 30 days after the consummation of such Fundamental Transaction, purchase such holder’s 2021 Warrant by paying to such holder an amount of cash equal to the Black-Scholes value of the remaining unexercised portion of such holder’s 2021 Warrant within five The warrant liability related to the 2021 Warrants is measured at fair value upon issuance and at each reporting date using certain estimated inputs, which are classified within Level 3 of the fair value hierarchy. The following assumptions were used in the Black-Scholes Model to measure the fair value of the 2021 Warrants: September 30, 2021 February 11, 2021 Current share price $ 4.62 $ 9.61 Conversion price $ 12.81 $ 12.81 Risk-free interest rate 0.84 % 0.46 % Expected term (years) 4.36 5.00 Volatility of stock 107.6 % 107.1 % June 2020 Investor Warrants In June 2020, the Company issued warrants (the "June 2020 Investor Warrants"), exercisable for up to 874 shares of the Company’s common stock at an exercise price of $5.18 per share. The June 2020 Investor Warrants were immediately exercisable, and will expire five and one-half years from the date of issuance, or on December 10, 2025. In addition, the June 2020 Investor Warrants contain a cashless exercise provision, whereby, if, at the time a holder exercises its June 2020 Investor Warrants, a registration statement registering the issuance or the resale of the shares of common stock underlying the June 2020 Investor Warrants under the Securities Act is not then effective or available for the issuance of such shares, then in lieu of making the cash payment otherwise contemplated to be made to the Company upon such exercise in payment of the aggregate exercise price, the holder may elect to instead receive, upon such exercise (either in whole or in part), the net number of shares of the Company’s common stock determined according to a formula set forth in the June 2020 Investor Warrant. The June 2020 Investor Warrants will be automatically exercised on a cashless basis on their expiration date. The June 2020 Investor Warrants could also require payment of liquidated damages by the Company in the form of cash payments in the event of a failure by the Company to timely deliver shares of common stock upon exercise of such warrants. During the nine months ended September 30, 2021 and 2020, 270 and no shares of the June 2020 Investor Warrants were exercised, respectively. The June 2020 Investor Warrants also contain a put option, under which, if the Company enters into a Fundamental Transaction, as defined in the June 2020 Investor Warrants, the holders of the June 2020 Investor Warrants will be entitled to receive upon exercise of the June 2020 Investor Warrants the kind and amount of securities, cash or other property that the holders would have received had they exercised the June 2020 Investor Warrants immediately prior to such fundamental transaction. Alternatively, the Company or any successor entity will, at the option of a holder of a June 2020 Investor Warrant, exercisable concurrently with or at any time within 30 days after the consummation of such Fundamental Transaction, purchase such holder’s June 2020 Investor Warrant by paying to such holder an amount of cash equal to the Black-Scholes value of the remaining unexercised portion of such holder’s June 2020 Investor Warrant. Because of this put-option provision, the June 2020 Investor Warrants are classified as a liability and are marked to market at each reporting date. The warrant liability related to the June 2020 Investor Warrants is measured at fair value at each reporting and exercise date using certain estimated inputs, which are classified within Level 3 of the fair value hierarchy. The following assumptions were used in the Black-Scholes Model to measure the fair value of the June 2020 Investor Warrants: September 30, 2021 December 31, 2020 Current share price $ 4.62 $ 6.13 Conversion price $ 5.18 $ 5.18 Risk-free interest rate 0.80 % 0.35 % Expected term (years) 4.19 4.94 Volatility of stock 103.9 % 105.3 % June 2020 Placement Agent Warrants In June 2020, the Company issued warrants (the "June 2020 Placement Agent Warrants"), exercisable for up to 122 shares of the Company’s common stock, to the placement agent for such offering. The June 2020 Placement Agent Warrants have substantially the same form as the June 2020 Investor Warrants, including the put option described above, except that they have an exercise price per share equal to $5.64, subject to adjustment in certain circumstances, and will expire on June 7, 2025. During the nine months ended September 30, 2021 and 2020, 83 and no shares of the June 2020 Placement Agent Warrants were exercised, respectively. Because of the put-option provision in the June 2020 Placement Agent Warrants, these warrants are classified as a liability and are marked to market at each reporting date. The warrant liability related to the June 2020 Placement Agent Warrants is measured at fair value at each reporting and exercise date using certain estimated inputs, which are classified within Level 3 of the fair value hierarchy. The following assumptions were used in the Black-Scholes Model to measure the fair value of the June 2020 Placement Agent Warrants: September 30, 2021 December 31, 2020 Current share price $ 4.62 $ 6.13 Conversion price $ 5.64 $ 5.64 Risk-free interest rate 0.69 % 0.31 % Expected term (years) 3.69 4.44 Volatility of stock 100.2 % 106.8 % December 2019 Warrants In December 2019, pursuant to a securities purchase agreement (the "December 2019 Offering"), the Company issued warrants (the "December 2019 Warrants") to purchase 556 shares of common stock. The December 2019 Warrants are currently exercisable, have an exercise price of $8.10 per share, and will expire five years from the date they initially became exercisable, or on June 21, 2025. In addition, the December 2019 Warrants contain a cashless exercise provision and could require cash payments in the event of a failure to timely deliver securities or in the event of insufficient authorized shares. The December 2019 Warrants will be automatically exercised on a cashless basis on their expiration date. The December 2019 Warrants also contain a put option, under which, if the Company enters into a Fundamental Transaction, as defined in the December 2019 Warrants, the Company or any successor entity will, at the option of a holder of a December 2019 Warrant, exercisable concurrently with or at any time within 30 days after the consummation of such Fundamental Transaction, purchase such holder’s December 2019 Warrant by paying to such holder an amount of cash equal to the Black-Scholes value of the remaining unexercised portion of such holder’s December 2019 Warrant within five The warrant liability related to the December 2019 Warrants is measured at fair value at each reporting date using certain estimated inputs, which are classified within Level 3 of the fair value hierarchy. The following assumptions were used in the Black-Scholes Model to measure the fair value of the December 2019 Warrants: September 30, 2021 December 31, 2020 Current share price $ 4.62 $ 6.13 Conversion price $ 8.10 $ 8.10 Risk-free interest rate 0.69 % 0.31 % Expected term (years) 3.72 4.47 Volatility of stock 99.96 % 107.9 % December 2019 Placement Agent Warrants In December 2019, in connection with the December 2019 Offering, the Company issued warrants to purchase 52 shares of the Company’s common stock to the placement agent for such offering (the "December 2019 Placement Agent Warrants"). The December 2019 Placement Agent Warrants have substantially the same form as the December 2019 Warrants, except that they have an exercise price per share equal to $8.44, subject to adjustment in certain circumstances, and will expire on December 18, 2025. The warrant liability related to the December 2019 Placement Agent Warrants is measured at fair value at each reporting date using certain estimated inputs, which are classified within Level 3 of the fair value hierarchy. The following assumptions were used in the Black-Scholes Model to measure the fair value of the December 2019 Placement Agent Warrants: September 30, 2021 December 31, 2020 Current share price $ 4.62 $ 6.13 Conversion price $ 8.44 $ 8.44 Risk-free interest rate 0.58 % 0.26 % Expected term (years) 3.22 3.97 Volatility of stock 102.6 % 109.4 % Management has assessed that the likelihood of a Change of Control (as defined in the December 2019 Placement Agent Warrants), occurring during the term of the December 2019 Placement Agent Warrants is low, and that if such an event were to occur, the difference between the cashless exercise value and the warrants fair value is nominal. May 2019 Warrants In May 2019, pursuant to an underwriting agreement, (the "May 2019 Offering"), the Company issued the warrants (the "May 2019 Warrants") to purchase 444 shares of common stock. The May 2019 Warrants are currently exercisable, have a current exercise price of $3.52 per share, and will expire five years from the date of their issuance, or on May 24, 2024. The May 2019 Warrants contain a price protection feature, pursuant to which, subject to certain exceptions, if shares of common stock are sold or issued in the future, or securities convertible or exercisable for shares of the Company’s common stock are sold or issued in the future, for consideration, or with an exercise price or conversion price, as applicable, per share less than the exercise price per share then in effect for the May 2019 Warrants, the exercise price of the May 2019 Warrants is reduced to the consideration paid for, or the exercise price or conversion price of, as the case may be, the securities issued in such offering. Pursuant to this provision, in connection with the June 2020 Offering, the exercise price of the May 2019 Warrants was reduced to $3.52 per share, being the amount that is equal to the lower of (x) the consideration paid for the securities issued in the June 2020 Offering, or $4.51 per share, (y) the lowest exercise price of the June 2020 Investor Warrants, or $5.18, and (z) the lowest one-day volume-weighted average price of the Company’s Common Stock on the Nasdaq Capital Market as measured each day during the five trading day period starting on June 8, 2020, rounded to the nearest share, or $3.52. During the nine months ended September 30, 2021 and 2020, 5 and no shares of the May 2019 warrants were exercised, respectively. 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 vary with the market price of the shares of the Company's common stock, subject to certain exceptions, a May 2019 Warrant holder may, at the time of exercise of the holder’s warrant, elect to exercise the warrant at such variable price. Further, the May 2019 Warrants contain a cashless exercise provision and could require cash payments in the event of a failure to timely deliver securities or in the event of insufficient authorized shares. The May 2019 Warrants will be automatically exercised on a cashless basis on their expiration date. The May 2019 Warrants include a put option, whereby while the May 2019 Warrants are outstanding, if the Company enters into a Change of Control, as defined in the May 2019 Warrants, the Company or any successor entity will, at the option of a 2019 Warrant holder exercise within 90 days after the public disclosure of the Change of Control transaction, purchase such holder’s May 2019 Warrants by paying to such holder an amount of cash equal to the Black-Scholes value of the remaining unexercised portion of such warrants on the later date of consummation of the Change of Control transaction or two trading days after the notice of such request. Because of this put option provision, the May 2019 Warrants are classified as a liability and are marked to market at each reporting date. The warrant liability related to the May 2019 Warrants is measured at fair value at each reporting and exercise date using certain estimated inputs, which are classified within Level 3 of the fair value hierarchy. The following assumptions were used in a combination of the Black-Scholes Model and the Lattice Model to measure the fair value of the May 2019 Warrants: September 30, 2021 December 31, 2020 Current share price $ 4.62 $ 6.13 Conversion price $ 3.52 $ 3.52 Risk-free interest rate 0.44 % 0.21 % Expected term (years) 2.6 3.4 Volatility of stock 108.4 % 107.2 %

Stock-based Compensation

Stock-based Compensation	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Stock-based Compensation	Stock-based Compensation See Note 10, Capitalization and Equity Structure – Reverse Stock Split . As of September 30, 2021, the total shares authorized for grant under the 2014 Plan was 1,974, of which 669 were available for future grants. Stock Options The following table summarizes information about the Company’s stock options outstanding as of September 30, 2021, and activity during the nine months then ended: Stock Weighted- Weighted- Aggregate Balance as of December 31, 2020 529 $ 31.62 Options forfeited (15) 8.65 Options cancelled (15) 27.39 Balance as of September 30, 2021 499 $ 32.44 6.56 $ — Vested and expected to vest at September 30, 2021 499 $ 32.44 6.56 $ — Exercisable as of September 30, 2021 393 $ 37.12 6.23 $ — As of September 30, 2021, total unrecognized compensation cost related to unvested stock options was $1,221. This amount is expected to be recognized as stock-based compensation expense in the Company’s condensed consolidated statements of operations and comprehensive loss over the remaining weighted average vesting period of 1.45 years. The per-share fair value of each stock option was determined on the date of grant using the Black-Scholes Model using the following assumptions: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Dividend yield N/A N/A N/A — Risk-free interest rate N/A N/A N/A 1.58 % Expected term (in years) N/A N/A N/A 5.6 Volatility N/A N/A N/A 102 % N/A - No stock options were granted during the three and nine months ended September 30, 2021 and the three months ended September 30, 2020. Restricted Stock Units The Company issues time-based restricted stock units (“RSUs”) and performance-based restricted stock units ("PSUs") to employees and non-employee service providers. Each RSU and PSU represents the right to receive one share of the Company’s common stock upon vesting and subsequent settlement. PSUs vest upon achievement of performance targets based on the Company's annual operating plan. The fair values of RSUs and PSUs are determined based on the closing price of the Company’s common stock on the date of grant. Combined RSU and PSU activity for the nine months ended September 30, 2021 is summarized below: Number of Weighted- Unvested as of December 31, 2020 143 $ 6.21 Granted 530 5.92 Vested (21) 8.06 Forfeited (56) 7.69 Unvested at September 30, 2021 596 $ 5.79 As of September 30, 2021, $2,436 of total unrecognized compensation expense related to unvested RSUs and PSUs was expected to be recognized over a weighted average period of 2.22 years. Compensation Expense Total stock-based compensation expense related to options, RSUs and PSUs granted to employees is included in the condensed consolidated statements of operations and comprehensive loss as follows: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Sales and marketing $ 119 $ 103 $ 310 $ 339 Research and development 74 49 184 161 General and administrative 470 365 1,044 1,112 $ 663 $ 517 $ 1,538 $ 1,612 401(k) Plan Share Match The Company issued 26 shares of common stock in each of the first quarters of 2021 and 2020 with a fair value of $152 and $155, respectively, to eligible employees’ deferral accounts for the 401(k) Plan matching contribution representing 50% of each eligible employee’s elected deferral (up to the statutory limit) for the fiscal years ended December 31, 2020 and December 31, 2019, respectively. The expense related to the accrual for the 401(k) plan share matching was $34 and $56 for the three months ended September 30, 2021 and 2020, respectively, and $141 and $155 for the nine months ended September 30, 2021 and 2020, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesThere were no material changes to the unrecognized tax benefits in the nine months ended September 30, 2021, and the Company does not expect significant changes to unrecognized tax benefits through the end of the fiscal year. Because of the Company’s history of tax losses, all years remain open to tax examination.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Material Contracts The Company enters various license, research collaboration and development agreements, which provide for payments to the Company primarily for technology transfer and license fees, and royalty payments on sales. The Company has two license agreements with the Regents of the University of California to maintain exclusive rights to certain patents. The Company is required to pay 1% of net sales of licensed medical devices sold to entities other than the U.S. government. In addition, the Company is required to pay 21% of consideration collected from any sub-licensee for the grant of the sub-license. In connection with acquisition of Equipois, LLC ("Equipois") in December 2015, the Company assumed the rights and obligations of Equipois under a license agreement with the developer of certain intellectual property related to mechanical balance and support arm technologies, which grants the Company an exclusive license with respect to the technology and patent rights for certain fields of use. Pursuant to the terms of the license agreement, the Company is required to pay the developer a single-digit royalty on net receipts, subject to a $50 annual minimum royalty requirement. 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 $2,697 as of September 30, 2021, which are expected to be paid within two years, and $396 as of December 31, 2020. Timing of payments and actual amounts paid may be different depending on the time of receipt of goods or services or changes to agreed-upon amounts for some obligations. Timing of payments and actual amounts paid may be different depending on the time of receipt of goods or services or changes to agreed-upon amounts for some obligations. Due to a variety of factors, including the COVID-19 pandemic, various materials the Company used to manufacture our products are currently, experiencing shortages and supply chain disruptions. Electronic components in general, semiconductor chips, battery cells, metals and plastics, all of which are used in the Company's products, are also in shorter supply compared to prior periods, and the Company is also experiencing longer lead times for manufacturing services such as machining and tool making. Numerous factors, such as the ongoing pandemic or further trade tensions between the U.S. and China, may prolong or deepen these challenges. 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 have a material adverse effect on the Company’s condensed consolidated financial statements.

Net (Loss) Income Per Share

Net (Loss) Income Per Share	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Net (Loss) Income Per Share	Net (Loss) Income Per Share The following table sets forth the computation of basic and diluted net loss per share: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Numerator: Net (loss) income applicable to common stockholders, basic $ (1,958) $ 2,452 $ (6,901) $ (11,849) Adjustment for gain on revaluation of warrant liabilities (158) (2,545) (643) (294) Net loss applicable to common stockholders, diluted $ (2,116) $ (93) $ (7,544) $ (12,143) Denominator: Weighted-average number of shares, basic 12,661 8,236 12,029 6,772 Effect of dilutive warrants 49 143 104 57 Weighted-average number of shares, diluted 12,710 8,379 12,133 6,829 Net (loss) income per share, basic $ (0.15) $ 0.30 $ (0.57) $ (1.75) Net loss per share, diluted $ (0.17) $ (0.01) $ (0.62) $ (1.78) The following table sets forth potential shares of common stock that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented: Three Months Ended Nine Months Ended September 30, 2021 2020 2021 2020 Options to purchase common stock 499 532 499 532 Restricted stock units 596 180 596 180 Warrants for common stock 1,047 715 881 1,234 Total common stock equivalents 2,142 1,427 1,976 1,946

Segment Disclosures

Segment Disclosures	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Segment Disclosures	Segment Disclosures The Company has two reportable segments: EksoHealth and EksoWorks. The EksoHealth segment designs, engineers, manufactures, and markets exoskeletons for applications in the medical markets. The EksoWorks segment designs, engineers, manufactures, and markets exoskeleton devices to allow able-bodied users to perform difficult repetitive work for extended periods. The reportable segments are each managed separately because they serve distinct markets. The Company evaluates performance and allocates resources based on segment gross profit margin. The Company does not consider net assets as a segment measure and, accordingly, assets are not allocated. Segment reporting information is as follows: EksoHealth EksoWorks Total Three months ended September 30, 2021 Revenue $ 2,716 $ 333 $ 3,049 Cost of revenue 1,044 198 1,242 Gross profit $ 1,672 $ 135 $ 1,807 Three months ended September 30, 2020 Revenue $ 2,739 $ 158 $ 2,897 Cost of revenue 989 95 1,084 Gross profit $ 1,750 $ 63 $ 1,813 EksoHealth EksoWorks Total Nine months ended September 30, 2021 Revenue $ 6,306 $ 864 $ 7,170 Cost of revenue 2,326 510 2,836 Gross profit $ 3,980 $ 354 $ 4,334 Nine months ended September 30, 2020 Revenue $ 6,015 $ 613 $ 6,628 Cost of revenue 2,466 453 2,919 Gross profit $ 3,549 $ 160 $ 3,709 Geographically, the regions the Company operates in are the Americas, Europe, the Middle East, and Africa (EMEA), and Asia Pacific (APAC). Geographic information for revenue based on location of customers is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 United States $ 1,777 $ 2,016 $ 3,914 $ 4,899 Other 25 14 105 59 Americas 1,802 2,030 4,019 4,958 Germany 313 131 845 509 Belgium — — 270 — Other 515 192 1,284 387 EMEA 828 323 2,399 896 APAC 419 544 752 774 $ 3,049 $ 2,897 $ 7,170 $ 6,628

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies and Estimates (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) have been condensed or omitted pursuant to such rules and regulations. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020, which was filed with the SEC on February 25, 2021. In the opinion of management, the accompanying unaudited condensed consolidated financial statements have been prepared on a consistent basis with the audited consolidated financial statements for the fiscal year ended December 31, 2020, and include all adjustments, consisting of only normal recurring adjustments, necessary to fairly state the information set forth herein. The results of operations for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or any future periods.
Consolidation	The condensed consolidated financial statements include the financial statements of Ekso Bionics Holdings, Inc. and its subsidiaries. All significant transactions and balances between Ekso Bionics Holdings, Inc. and its subsidiaries have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet, and the reported amounts of revenues and expenses during the reporting period. For the Company, these estimates include, but are not limited to, revenue recognition, deferred revenue and the deferral of the associated costs, the valuation of warrants and employee stock options, future warranty costs, accounting for leases, useful lives assigned to long-lived assets, valuation of inventory, realizability of deferred tax assets, and contingencies. Actual results could differ from those estimates.
Foreign Currency	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, n et in the accompanying condensed consolidated statements of operations and comprehensive loss.
Inventory	Inventory Inventories are recorded at the lower of cost or net realizable value. Cost is computed using the standard cost method, which approximates actual cost on a first-in, first-out basis. Materials from vendors are received and recorded as raw material. Once the raw materials are incorporated in the fabrication of the product, the related value of the component is recorded as work in progress ("WIP"). Direct and indirect labor and applicable overhead costs are also allocated and recorded to WIP inventory. Finished goods are comprised of completed products that are ready for customer shipment. The Company periodically evaluates the carrying value of inventory on hand for potential excess amounts over sales and forecasted demand. Excess and obsolete inventories identified, if any, are recorded as an inventory impairment charge within the condensed consolidated statements of operations and comprehensive loss. The Company's estimate of write-downs for excess and obsolete inventory is based on a detailed analysis which includes on-hand inventory and purchase commitments in excess of forecasted demand. Subsequent disposals of inventories are recorded as a reduction of inventory.
Leases	Leases At the inception of any lease arrangement, the Company determines whether the arrangement is or contains a lease under ASC 842 based on the unique facts and circumstances present. Operating lease liabilities and their corresponding right-of-use assets are recorded based on the present value of lease payments over the expected lease term. The interest rate implicit in lease contracts is typically not readily determinable. As such, the Company utilizes its incremental borrowing rate, which is the rate incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Certain adjustments to the right-of-use asset may be required for items, such as initial direct costs paid or incentives received. 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 and lease liabilities, current. Leases with an initial term of 12 months or less are not recorded on the balance sheet. The Company recognizes the lease expense for such leases on a straight-line basis over the lease term.
Revenue Recognition	Revenue Recognition Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those products or services. The Company enters into contracts that can include various combinations of products and services, which when capable of being distinct, are accounted for as separate performance obligations. The Company’s medical device segment (EksoHealth) revenue is primarily generated through the sale and subscription of the EksoNR, associated software (SmartAssist and VariableAssist), the sale and subscription of the EksoUE, the sale of accessories, and the sale of support and maintenance contracts (Ekso Care). In 2021, the Company moved to a customer subscription sales model and away from a rental sales model. Under the rental sales model, the Company offered customers a short term rental arrangement of its products to help bridge to a capital purchase since customers typically have challenges in obtaining approvals for capital expenditures. Subscription sales arrangements, however, bypass the customer capital purchase process, are intended to renew annually, and provide a long term revenue stream. 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, software and accessories. Ekso Care support and maintenance contracts extend coverage beyond the Company’s standard warranty agreements. The separately priced Ekso Care contracts range from 12 to 48 months. The Company receives payment at the inception of the contract and recognizes revenue evenly over the term of the contracts. Revenue from medical device subscriptions is recognized evenly over the initial contract term, typically over 12 months. The Company’s industrial device segment (EksoWorks) revenue is generated through the sale and subscription of the upper body exoskeletons (EksoVest and the recently introduced EVO) and the support arm (EksoZeroG). 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. Revenue from industrial device subscriptions is recognized evenly over the contract term, typically 12 months. The Company has exercised judgement to determine that straight-line is the most appropriate method of recognizing revenue for the aforementioned service and subscription contracts. Refer to Note 6, Revenue Recognition for further information, including revenue disaggregated by source.
Going Concern	Going Concern The Company assesses its ability to continue as a going concern at every interim and annual period in accordance with ASC 205-40. The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern.
Concentration of Credit Risk and Other Risks and Uncertainties	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 maintains cash accounts in excess of federally insured limits. However, the Company believes it is not exposed to significant credit risk due to the financial position of the depository institutions in which these deposits are held. The Company extends credit to customers in the normal course of business. Concentrations of credit risk with respect to accounts receivable exist to the full extent of amounts presented in the condensed consolidated financial statements. The Company does not require collateral from its customers to secure accounts receivable. 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 Company has not experienced material losses related to accounts receivable as of September 30, 2021 and December 31, 2020. 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 enter into any foreign currency hedging agreements and is susceptible to gains and losses from foreign currency fluctuations. To date, the Company has not experienced significant gains or losses upon settling contracts denominated in a foreign currency. At September 30, 2021, the Company had no customers with an accounts receivable balance totaling 10% or more of the Company’s total accounts receivable, as compared with two customers at December 31, 2020 (10% and 13%). During the three months ended September 30, 2021, the Company had no customers with sales of 10% or more of the Company’s total revenue, as compared with one customer in the three months ended September 30, 2020 (13%). During the nine months ended September 30, 2021 and 2020, the Company had no customers with sales of 10% or more of the Company’s total revenues.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments and subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04, ASU 2019-05 and ASU 2019-10, which amends the current approach to estimate credit losses on certain financial assets, including trade and other receivables. Generally, this amendment requires entities to establish a valuation allowance for the expected lifetime losses of these certain financial assets. Upon the initial recognition of such assets, which will be based on, among other things, historical information, current conditions, and reasonable supportable forecasts. Subsequent changes in the valuation allowance are recorded in current earnings and reversal of previous losses are permitted. Currently, U.S. GAAP requires entities to write down credit losses only when losses are probable and loss reversals are not permitted. The update will be effective for the Company in the first quarter of 2023. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this standard will have on its condensed consolidated financial statements and related disclosures. In August 2020, the FASB issued ASU No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity, which simplifies the accounting for convertible instruments. ASU 2020-06 eliminates certain models that require separate accounting for embedded conversion features, in certain cases. Additionally, among other changes, the guidance eliminates certain of the conditions for equity classification for contracts in an entity’s own equity. The guidance also requires entities to use the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of share settlement for instruments that may be settled in cash or shares, except for certain liability-classified share-based payment awards. This guidance is effective for the Company beginning in the first quarter of 2022 and must be applied using either a modified or full retrospective approach. Early adoption is permitted. The Company is currently evaluating the impact this guidance will have on its condensed consolidated financial statements.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Loss	The change in accumulated other comprehensive income (loss) presented on the condensed consolidated balance sheets for the nine months ended September 30, 2021 and 2020, is reflected in the table below net of tax: Nine Months Ended September 30, 2021 2020 Balance at beginning of period $ (847) $ 50 Net unrealized gain (loss) on foreign currency translation 601 (435) Balance at end of period $ (246) $ (385)

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	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 September 30, 2021 Liabilities Warrant liabilities $ 3,501 $ — $ — $ 3,501 December 31, 2020 Liabilities Warrant liabilities $ 6,037 $ — $ — $ 6,037
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	The following table sets forth a summary of the changes in the fair value of the Company’s Level 3 financial liabilities for the period ended September 30, 2021, which were measured at fair value on a recurring basis: Warrant Liability Balance at December 31, 2020 $ 6,037 Initial fair value of warrants in connection with 2021 financing 1,936 Gain on revaluation of warrants issued in connection with the February 2021, June 2020, December 2019 and May 2019 financings (2,011) Reclassification of warrant liability to equity upon exercise of warrants (2,461) Balance at September 30, 2021 $ 3,501

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2021
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventories consisted of the following: September 30, 2021 December 31, 2020 Raw materials $ 1,442 $ 1,724 Work in progress 177 18 Finished goods 132 236 Inventories $ 1,751 $ 1,978

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Contracts with Customer, Assets and Liabilities	Deferred revenue consisted of the following: September 30, 2021 December 31, 2020 Deferred extended maintenance and support $ 2,387 $ 2,902 Deferred royalties 280 282 Deferred device and advances 73 118 Total deferred revenues 2,740 3,302 Less current portion (1,291) (1,496) Deferred revenues, non-current $ 1,449 $ 1,806 Deferred revenue activity consisted of the following for the nine months ended September 30, 2021: Beginning balance $ 3,302 Deferral of revenue 799 Recognition of deferred revenue (1,361) Ending balance $ 2,740
Disaggregation of Revenue	The following table disaggregates the Company’s revenue by major source for the three months ended September 30, 2021: EksoHealth EksoWorks Total Device revenue $ 1,791 $ 240 $ 2,031 Service and support 477 — 477 Subscriptions 173 66 239 Parts and other 233 27 260 Collaborative arrangements 42 — 42 $ 2,716 $ 333 $ 3,049 The following table disaggregates the Company’s revenue by major source for the nine months ended September 30, 2021: EksoHealth EksoWorks Total Device revenue $ 3,900 $ 625 $ 4,525 Service and support 1,412 — 1,412 Subscriptions 510 188 698 Parts and other 427 51 478 Collaborative arrangements 57 — 57 $ 6,306 $ 864 $ 7,170 The following table disaggregates the Company’s revenue by major source for the three months ended September 30, 2020: EksoHealth EksoWorks Total Device revenue $ 2,018 $ 127 $ 2,145 Service and support 455 — 455 Rentals and subscriptions 178 7 185 Parts and other 32 24 56 Collaborative arrangements 56 — 56 $ 2,739 $ 158 $ 2,897 The following table disaggregates the Company’s revenue by major source for the nine months ended September 30, 2020: EksoHealth EksoWorks Total Device revenue $ 3,706 $ 543 $ 4,249 Service and support 1,170 — 1,170 Rentals and subscriptions 656 10 666 Parts and other 255 60 315 Collaborative arrangements 228 — 228 $ 6,015 $ 613 $ 6,628

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2021
Accrued Liabilities and Other Liabilities [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consisted of the following: September 30, 2021 December 31, 2020 Salaries, benefits and related expenses $ 1,515 $ 1,194 Device warranty 157 188 Other 32 47 Total $ 1,704 $ 1,429
Product Maintenance And Warranty	A reconciliation of the changes in the device warranty liability for the three and nine months ended September 30, 2021 is as follows: Three Months Ended Nine Months Ended September 30, 2021 Balance at beginning of period $ 199 $ 226 Additions for estimated future costs 68 185 Incurred costs (56) (200) Balance at end of period $ 211 $ 211 Balance as of September 30, 2021 Current portion $ 157 Long-term portion 54 Total $ 211

Note Payable, net (Tables)

Note Payable, net (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of Maturities of Long-term Debt	The following table presents scheduled principal payments of the Company’s PWB term loan as of September 30, 2021: Period Amount Remainder of 2021 - 2022 $ — 2023 2,000 Total principal payments 2,000 Less debt discount and issuance cost 8 Note payable, net $ 1,992 Current portion $ — Long-term portion 1,992 Note payable, net $ 1,992

Lease Obligations (Tables)

Lease Obligations (Tables)	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Schedule of Maturities of Future Obligations	The Company’s future lease payments as of September 30, 2021 are as follows, which are presented as lease liabilities on the Company’s condensed consolidated balance sheets: Period Operating Leases Remainder of 2021 $ 150 2022 234 Total lease payments 384 Less: imputed interest (12) Present value of lease liabilities $ 372 Weighted-average remaining lease term (in years) 0.69 Weighted-average discount rate 10.5 %

Capitalization and Equity Str_2

Capitalization and Equity Structure (Tables)	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
Schedule of Warrant share activity	Warrants outstanding as of December 31, 2020 and September 30, 2021 were as follows: Source Exercise Term December 31, 2020 Issued Exercised September 30, 2021 2021 Warrants $ 12.81 5 — 273 — 273 June 2020 Investor Warrants $ 5.18 5.5 397 — (270) 127 June 2020 Placement Agent Warrants $ 5.64 5 122 — (83) 39 December 2019 Warrants $ 8.10 5 556 — — 556 December 2019 Placement Agent Warrants $ 8.44 5 52 — — 52 May 2019 Warrants $ 3.52 5 198 — (5) 193 1,325 273 (358) 1,240
Schedule of assumption used in valuation	The following assumptions were used in the Black-Scholes Model to measure the fair value of the 2021 Warrants: September 30, 2021 February 11, 2021 Current share price $ 4.62 $ 9.61 Conversion price $ 12.81 $ 12.81 Risk-free interest rate 0.84 % 0.46 % Expected term (years) 4.36 5.00 Volatility of stock 107.6 % 107.1 % September 30, 2021 December 31, 2020 Current share price $ 4.62 $ 6.13 Conversion price $ 5.18 $ 5.18 Risk-free interest rate 0.80 % 0.35 % Expected term (years) 4.19 4.94 Volatility of stock 103.9 % 105.3 % September 30, 2021 December 31, 2020 Current share price $ 4.62 $ 6.13 Conversion price $ 5.64 $ 5.64 Risk-free interest rate 0.69 % 0.31 % Expected term (years) 3.69 4.44 Volatility of stock 100.2 % 106.8 % September 30, 2021 December 31, 2020 Current share price $ 4.62 $ 6.13 Conversion price $ 8.10 $ 8.10 Risk-free interest rate 0.69 % 0.31 % Expected term (years) 3.72 4.47 Volatility of stock 99.96 % 107.9 % September 30, 2021 December 31, 2020 Current share price $ 4.62 $ 6.13 Conversion price $ 8.44 $ 8.44 Risk-free interest rate 0.58 % 0.26 % Expected term (years) 3.22 3.97 Volatility of stock 102.6 % 109.4 % September 30, 2021 December 31, 2020 Current share price $ 4.62 $ 6.13 Conversion price $ 3.52 $ 3.52 Risk-free interest rate 0.44 % 0.21 % Expected term (years) 2.6 3.4 Volatility of stock 108.4 % 107.2 %

Stock-based Compensation (Table

Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity	The following table summarizes information about the Company’s stock options outstanding as of September 30, 2021, and activity during the nine months then ended: Stock Weighted- Weighted- Aggregate Balance as of December 31, 2020 529 $ 31.62 Options forfeited (15) 8.65 Options cancelled (15) 27.39 Balance as of September 30, 2021 499 $ 32.44 6.56 $ — Vested and expected to vest at September 30, 2021 499 $ 32.44 6.56 $ — Exercisable as of September 30, 2021 393 $ 37.12 6.23 $ —
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The per-share fair value of each stock option was determined on the date of grant using the Black-Scholes Model using the following assumptions: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Dividend yield N/A N/A N/A — Risk-free interest rate N/A N/A N/A 1.58 % Expected term (in years) N/A N/A N/A 5.6 Volatility N/A N/A N/A 102 % N/A - No stock options were granted during the three and nine months ended September 30, 2021 and the three months ended September 30, 2020.
Schedule of Unvested Restricted Stock Units Roll Forward	Combined RSU and PSU activity for the nine months ended September 30, 2021 is summarized below: Number of Weighted- Unvested as of December 31, 2020 143 $ 6.21 Granted 530 5.92 Vested (21) 8.06 Forfeited (56) 7.69 Unvested at September 30, 2021 596 $ 5.79
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	Total stock-based compensation expense related to options, RSUs and PSUs granted to employees is included in the condensed consolidated statements of operations and comprehensive loss as follows: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Sales and marketing $ 119 $ 103 $ 310 $ 339 Research and development 74 49 184 161 General and administrative 470 365 1,044 1,112 $ 663 $ 517 $ 1,538 $ 1,612

Net (Loss) Income Per Share (Ta

Net (Loss) Income Per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted net loss per share: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Numerator: Net (loss) income applicable to common stockholders, basic $ (1,958) $ 2,452 $ (6,901) $ (11,849) Adjustment for gain on revaluation of warrant liabilities (158) (2,545) (643) (294) Net loss applicable to common stockholders, diluted $ (2,116) $ (93) $ (7,544) $ (12,143) Denominator: Weighted-average number of shares, basic 12,661 8,236 12,029 6,772 Effect of dilutive warrants 49 143 104 57 Weighted-average number of shares, diluted 12,710 8,379 12,133 6,829 Net (loss) income per share, basic $ (0.15) $ 0.30 $ (0.57) $ (1.75) Net loss per share, diluted $ (0.17) $ (0.01) $ (0.62) $ (1.78)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table sets forth potential shares of common stock that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented: Three Months Ended Nine Months Ended September 30, 2021 2020 2021 2020 Options to purchase common stock 499 532 499 532 Restricted stock units 596 180 596 180 Warrants for common stock 1,047 715 881 1,234 Total common stock equivalents 2,142 1,427 1,976 1,946

Segment Disclosures (Tables)

Segment Disclosures (Tables)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Segment reporting information is as follows: EksoHealth EksoWorks Total Three months ended September 30, 2021 Revenue $ 2,716 $ 333 $ 3,049 Cost of revenue 1,044 198 1,242 Gross profit $ 1,672 $ 135 $ 1,807 Three months ended September 30, 2020 Revenue $ 2,739 $ 158 $ 2,897 Cost of revenue 989 95 1,084 Gross profit $ 1,750 $ 63 $ 1,813 EksoHealth EksoWorks Total Nine months ended September 30, 2021 Revenue $ 6,306 $ 864 $ 7,170 Cost of revenue 2,326 510 2,836 Gross profit $ 3,980 $ 354 $ 4,334 Nine months ended September 30, 2020 Revenue $ 6,015 $ 613 $ 6,628 Cost of revenue 2,466 453 2,919 Gross profit $ 3,549 $ 160 $ 3,709
Schedule of Geographic Information	Geographic information for revenue based on location of customers is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 United States $ 1,777 $ 2,016 $ 3,914 $ 4,899 Other 25 14 105 59 Americas 1,802 2,030 4,019 4,958 Germany 313 131 845 509 Belgium — — 270 — Other 515 192 1,284 387 EMEA 828 323 2,399 896 APAC 419 544 752 774 $ 3,049 $ 2,897 $ 7,170 $ 6,628

Organization (Details)

Organization (Details) $ in Thousands	Mar. 24, 2020	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reverse stock split	0.06667
Accumulated deficit		$ 206,004		$ 199,103
Cash used in operations		8,081	$ 7,015
Cash		43,439		$ 12,862
Debt covenant, unrestricted cash		2,000
Unrestricted cash		$ 41,439

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies and Estimates (Details) - customer	3 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Dec. 31, 2020
Concentration Risk [Line Items]
Number of customers			0	2
Customer Concentration Risk | Accounts Receivable | Customer A
Concentration Risk [Line Items]
Concentration risk percentage				10.00%
Customer Concentration Risk | Accounts Receivable | Customer B
Concentration Risk [Line Items]
Concentration risk percentage				13.00%
Customer Concentration Risk | Revenue
Concentration Risk [Line Items]
Number of customers	0	1	0
Customer Concentration Risk | Revenue | Customer B
Concentration Risk [Line Items]
Concentration risk percentage		13.00%
Minimum
Concentration Risk [Line Items]
Accounts receivable payment terms			30 days
Maximum
Concentration Risk [Line Items]
Accounts receivable payment terms			90 days
EksoHealth | Minimum
Concentration Risk [Line Items]
Accounts receivable payment terms			12 months
EksoHealth | Maximum
Concentration Risk [Line Items]
Accounts receivable payment terms			48 months

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 4,434	$ 6,797
Net unrealized gain (loss) on foreign currency translation	601	(435)
Ending balance	39,062	8,401
Foreign Currency Translation Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(847)	50
Ending balance	$ (246)	$ (385)

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Hierarchies (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Liabilities
Warrant liabilities	$ 3,501	$ 6,037
Recurring
Liabilities
Warrant liabilities	3,501	6,037
Level 1 | Recurring
Liabilities
Warrant liabilities	0	0
Level 2 | Recurring
Liabilities
Warrant liabilities	0	0
Level 3 | Recurring
Liabilities
Warrant liabilities	$ 3,501	$ 6,037

Fair Value Measurements - Chang

Fair Value Measurements - Change in Level 3 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Gain on revaluation of warrants issued in connection with the February 2021, June 2020, December 2019 and May 2019 financings	$ (1,125)	$ (4,476)	$ (2,011)	$ 1,579
Warrant Liability
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance			6,037
Initial fair value of warrants in connection with 2021 financing			1,936
Gain on revaluation of warrants issued in connection with the February 2021, June 2020, December 2019 and May 2019 financings			(2,011)
Reclassification of warrant liability to equity upon exercise of warrants			(2,461)
Ending balance	$ 3,501		$ 3,501

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Raw materials	$ 1,442	$ 1,724
Work in progress	177	18
Finished goods	132	236
Inventories	$ 1,751	$ 1,978

Revenue Recognition - Deferred

Revenue Recognition - Deferred Revenue (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Deferred extended maintenance and support	$ 2,387	$ 2,902
Deferred royalties	280	282
Deferred device and advances	73	118
Total deferred revenues	2,740	3,302
Less current portion	(1,291)	(1,496)
Deferred revenues, non-current	$ 1,449	$ 1,806

Revenue Recognition - Deferre_2

Revenue Recognition - Deferred Revenue Activity (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Change In Contract With Customer, Liability Rollforward [Roll Forward]
Beginning balance	$ 3,302
Deferral of revenue	799
Recognition of deferred revenue	(1,361)
Ending balance	$ 2,740

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Deferred revenue	$ 2,740	$ 3,302
Contract with Customer, Liability, Non-Cancellable Backlog	$ 1,103
Lease term	12 months
Accounts receivable, net of allowances	$ 3,121	3,224
Accounts Receivable, Net And Other Assets
Disaggregation of Revenue [Line Items]
Accounts receivable, net of allowances	3,245	$ 3,439
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-10-01
Disaggregation of Revenue [Line Items]
Remaining performance obligation, amount	$ 443
Remaining performance obligation, period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Disaggregation of Revenue [Line Items]
Remaining performance obligation, amount	$ 1,055
Remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Disaggregation of Revenue [Line Items]
Remaining performance obligation, amount	$ 1,242
Remaining performance obligation, period
Minimum
Disaggregation of Revenue [Line Items]
Accounts receivable payment terms	30 days
Maximum
Disaggregation of Revenue [Line Items]
Accounts receivable payment terms	90 days

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Disaggregation of Revenue [Line Items]
Revenue	$ 3,049	$ 2,897	$ 7,170	$ 6,628
Device revenue
Disaggregation of Revenue [Line Items]
Revenue	2,031	2,145	4,525	4,249
Service and support
Disaggregation of Revenue [Line Items]
Revenue	477	455	1,412	1,170
Subscriptions
Disaggregation of Revenue [Line Items]
Revenue	239		698
Rentals and subscriptions
Disaggregation of Revenue [Line Items]
Revenue		185		666
Parts and other
Disaggregation of Revenue [Line Items]
Revenue	260	56	478	315
Collaborative arrangements
Disaggregation of Revenue [Line Items]
Revenue	42	56	57	228
EksoHealth
Disaggregation of Revenue [Line Items]
Revenue	2,716	2,739	6,306	6,015
EksoHealth | Device revenue
Disaggregation of Revenue [Line Items]
Revenue	1,791	2,018	3,900	3,706
EksoHealth | Service and support
Disaggregation of Revenue [Line Items]
Revenue	477	455	1,412	1,170
EksoHealth | Subscriptions
Disaggregation of Revenue [Line Items]
Revenue	173		510
EksoHealth | Rentals and subscriptions
Disaggregation of Revenue [Line Items]
Revenue		178		656
EksoHealth | Parts and other
Disaggregation of Revenue [Line Items]
Revenue	233	32	427	255
EksoHealth | Collaborative arrangements
Disaggregation of Revenue [Line Items]
Revenue	42	56	57	228
EksoWorks
Disaggregation of Revenue [Line Items]
Revenue	333	158	864	613
EksoWorks | Device revenue
Disaggregation of Revenue [Line Items]
Revenue	240	127	625	543
EksoWorks | Service and support
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
EksoWorks | Subscriptions
Disaggregation of Revenue [Line Items]
Revenue	66		188
EksoWorks | Rentals and subscriptions
Disaggregation of Revenue [Line Items]
Revenue		7		10
EksoWorks | Parts and other
Disaggregation of Revenue [Line Items]
Revenue	27	24	51	60
EksoWorks | Collaborative arrangements
Disaggregation of Revenue [Line Items]
Revenue	$ 0	$ 0	$ 0	$ 0

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Accrued Liabilities and Other Liabilities [Abstract]
Salaries, benefits and related expenses	$ 1,515	$ 1,194
Device warranty	157	188
Other	32	47
Total	$ 1,704	$ 1,429

Accrued Liabilities - Product M

Accrued Liabilities - Product Maintenance and Warranty (Details) - Warranty $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2021USD ($)
Accrued Liabilities, Rollforward [Roll Forward]
Beginning Balance	$ 199	$ 226
Additions for estimated future costs	68	185
Incurred costs	(56)	(200)
Closing Balance	211	211
Current portion	157	157
Long-term portion	54	54
Total	$ 211	$ 211

Note Payable, net - Additional

Note Payable, net - Additional Information (Details) - USD ($)	Jun. 28, 2021	Apr. 29, 2020	Apr. 20, 2020	Aug. 30, 2020	Dec. 31, 2016	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020	Aug. 31, 2020
Debt Instrument [Line Items]
Cash						$ 43,439,000	$ 43,439,000	$ 12,862,000
Unsecured debt
Debt Instrument [Line Items]
Interest rate			1.00%
Received net proceeds			$ 1,086,000
Debt term			2 years
Extinguishment of debt	$ 1,099,000
Loan Agreement
Debt Instrument [Line Items]
Received loan					$ 7,000,000
Deferral principal payment period		3 months
Effective rate								8.49%
Payment of remaining balance of long-term debt							$ 1,512,000
PWB Loan Agreement | Term Loan
Debt Instrument [Line Items]
Received loan									$ 2,000
Effective rate						4.70%	4.70%
Interest rate									4.50%
Available for corporate purposes						$ 480,000	$ 480,000
Total principal payments						$ 2,000,000	$ 2,000,000
LIBOR | Loan Agreement
Debt Instrument [Line Items]
Variable rate percentage					5.41%
Prime Rate | PWB Loan Agreement | Term Loan
Debt Instrument [Line Items]
Variable rate percentage				0.50%

Notes Payable, net - Debt Repay

Notes Payable, net - Debt Repayment (Details) $ in Thousands	Sep. 30, 2021USD ($)
Debt Instrument [Line Items]
Remainder of 2021 - 2022	$ 0
2023	2,000
Less debt discount and issuance cost	8
Note payable, net	1,992
Current portion	0
Long-term portion	1,992
PWB Loan Agreement | Term Loan
Debt Instrument [Line Items]
Total principal payments	$ 2,000

Lease Obligations -Additional I

Lease Obligations -Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Lessee, Lease, Description [Line Items]
Remainder of 2021		$ 150		$ 150
2022		234		234
Total lease payments		384		384
Less: imputed interest		(12)		(12)
Present value of lease liabilities		$ 372		$ 372
Weighted-average remaining lease term (in years)		8 months 8 days		8 months 8 days
Weighted-average discount rate		10.50%		10.50%
Lease expense		$ 130	$ 132	$ 395	$ 405
Richmond, California
Lessee, Lease, Description [Line Items]
Term of lease		5 years		5 years
Lease payment	$ 300
Operating lease, abatement	$ 48
Present value of lease liabilities		$ 79		$ 79
Hamburg,Germany
Lessee, Lease, Description [Line Items]
Term of lease		5 years		5 years
Renewal term		5 years		5 years

Capitalization and Equity Str_3

Capitalization and Equity Structure - Additional Information (Details) - USD ($)	1 Months Ended				2 Months Ended	3 Months Ended				9 Months Ended
	Oct. 29, 2020	Jun. 30, 2020	Dec. 31, 2019	May 30, 2019	Feb. 28, 2021	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	May 31, 2019
Class of Stock [Line Items]
Common stock, shares authorized (in shares)						141,429,000				141,429,000		141,429,000
Preferred Stock, shares authorized (in shares)						10,000,000				10,000,000		10,000,000
Common stock, shares issued (in shares)						12,664,000				12,664,000		8,349,000
Common stock, shares outstanding (in shares)						12,664,000				12,664,000		8,349,000
Preferred stock, shares issued (in shares)						0				0		0
Preferred stock, shares outstanding (in shares)						0				0		0
Proceeds from direct offering										$ 37,295,000	$ 7,082,000
Warrants issued (in shares)										273,000
Value of shares sold										$ 1,417,000	3,334,000
Exercise of warrants							$ 3,878,000	$ 5,875,000	$ 1,436,000	$ 1,417,000	$ 1,436,000
Warrants exercised (in shares)										(358,000)
Number warrants called (in shares)						1,240,000				1,240,000		1,325,000
February 2021 Offering
Class of Stock [Line Items]
Percentage of warrants issued to purchase shares of common stock					7.00%
Exercise price (in dollars per share)					$ 12.81
2021 Warrants
Class of Stock [Line Items]
Warrants issued (in shares)					273,000					273,000
Exercise price (in dollars per share)					$ 12.81	$ 12.81				$ 12.81
Warrants exercised (in shares)										0
Duration of put option					30 days
Put option pay period					5 days
Number warrants called (in shares)						273,000				273,000		0
Class of warrant or right expiration period					5 years					5 years
June 2020 Investor Warrants
Class of Stock [Line Items]
Warrants issued (in shares)										0
Exercise price (in dollars per share)		$ 5.18				$ 5.18			$ 5.18	$ 5.18
Warrants exercised (in shares)										(270,000)	0
Duration of put option		30 days
Number warrants called (in shares)		874,000				127,000			874,000	127,000		397,000
Class of warrant or right expiration period										5 years 6 months
June 2020 Placement Agent Warrants
Class of Stock [Line Items]
Warrants issued (in shares)		122,000								0
Exercise price (in dollars per share)						$ 5.64				$ 5.64
Warrants exercised (in shares)										(83,000)	0
Number warrants called (in shares)						39,000				39,000		122,000
Class of warrant or right expiration period										5 years
December 2019 Warrants
Class of Stock [Line Items]
Warrants issued (in shares)										0
Exercise price (in dollars per share)			$ 8.10			$ 8.10				$ 8.10
Warrants exercised (in shares)										0
Duration of put option			30 days
Put option pay period			5 days
Number warrants called (in shares)			556,000			556,000				556,000		556,000
Class of warrant or right expiration period			5 years							5 years
December 2019 Placement Agent Warrants
Class of Stock [Line Items]
Warrants issued (in shares)										0
Exercise price (in dollars per share)			$ 8.44			$ 8.44				$ 8.44
Warrants exercised (in shares)										0
Number warrants called (in shares)			52,000			52,000				52,000		52,000
Class of warrant or right expiration period										5 years
May 2019 Warrants
Class of Stock [Line Items]
Warrants issued (in shares)										0
Exercise price (in dollars per share)		$ 3.52				$ 3.52			$ 3.52	$ 3.52			$ 3.52
Warrants exercised (in shares)										(5,000)	0
Duration of put option				90 days
Number warrants called (in shares)						193,000				193,000		198,000	444,000
Class of warrant or right expiration period										5 years
June 2020 Warrants
Class of Stock [Line Items]
Exercise price (in dollars per share)		5.18							$ 5.18
Class of warrant or right expiration period										5 years 6 months
Underwriting agreement | February 2021 Offering
Class of Stock [Line Items]
Number warrants called (in shares)					3,902,000
Sale of shares (in dollars per share)					$ 10.25
Value of shares sold					$ 40,000,000
Proceeds from direct offering					$ 36,504,000
Expected term					5 years
At-The-Market Offering
Class of Stock [Line Items]
Number warrants called (in shares)						0				78,000
Sale of shares (in dollars per share)	$ 6.75					$ 10.72				$ 10.72
Value of shares sold	$ 7,500,000
Commission and issuance costs										$ 791,000
Common Stock
Class of Stock [Line Items]
Exercise of warrants							$ 1,000
Exercise of warrants (in shares)								500,000	223,000	300,000	723,000
Common Stock | At-The-Market Offering
Class of Stock [Line Items]
Available for future offerings										$ 6,668,000
Common Stock | Direct Offering | May 2019 Warrants
Class of Stock [Line Items]
Sale of shares (in dollars per share)		$ 4.51							$ 4.51

Capitalization and Equity Str_4

Capitalization and Equity Structure - Warrants (Details) - $ / shares	1 Months Ended		2 Months Ended	9 Months Ended
	Jun. 30, 2020	Dec. 31, 2019	Feb. 28, 2021	Sep. 30, 2021	Sep. 30, 2020	May 31, 2019
Class Of Warrant Or Right, Outstanding [Roll Forward]
Beginning balance (in shares)			1,325,000	1,325,000
Warrants issued (in shares)				273,000
Exercised (in shares)				(358,000)
Ending balance (in shares)				1,240,000
2021 Warrants
Schedule of Capitalization, Equity [Line Items]
Exercise price (in dollars per share)			$ 12.81	$ 12.81
Term (Years)			5 years	5 years
Class Of Warrant Or Right, Outstanding [Roll Forward]
Beginning balance (in shares)			0	0
Warrants issued (in shares)			273,000	273,000
Exercised (in shares)				0
Ending balance (in shares)				273,000
June 2020 Investor Warrants
Schedule of Capitalization, Equity [Line Items]
Exercise price (in dollars per share)	$ 5.18			$ 5.18
Term (Years)				5 years 6 months
Class Of Warrant Or Right, Outstanding [Roll Forward]
Beginning balance (in shares)			397,000	397,000
Warrants issued (in shares)				0
Exercised (in shares)				(270,000)	0
Ending balance (in shares)	874,000			127,000
June 2020 Placement Agent Warrants
Schedule of Capitalization, Equity [Line Items]
Exercise price (in dollars per share)				$ 5.64
Term (Years)				5 years
Class Of Warrant Or Right, Outstanding [Roll Forward]
Beginning balance (in shares)			122,000	122,000
Warrants issued (in shares)	122,000			0
Exercised (in shares)				(83,000)	0
Ending balance (in shares)				39,000
December 2019 Warrants
Schedule of Capitalization, Equity [Line Items]
Exercise price (in dollars per share)		$ 8.10		$ 8.10
Term (Years)		5 years		5 years
Class Of Warrant Or Right, Outstanding [Roll Forward]
Beginning balance (in shares)			556,000	556,000	556,000
Warrants issued (in shares)				0
Exercised (in shares)				0
Ending balance (in shares)		556,000		556,000
December 2019 Placement Agent Warrants
Schedule of Capitalization, Equity [Line Items]
Exercise price (in dollars per share)		$ 8.44		$ 8.44
Term (Years)				5 years
Class Of Warrant Or Right, Outstanding [Roll Forward]
Beginning balance (in shares)			52,000	52,000	52,000
Warrants issued (in shares)				0
Exercised (in shares)				0
Ending balance (in shares)		52,000		52,000
May 2019 Warrants
Schedule of Capitalization, Equity [Line Items]
Exercise price (in dollars per share)	$ 3.52			$ 3.52		$ 3.52
Term (Years)				5 years
Class Of Warrant Or Right, Outstanding [Roll Forward]
Beginning balance (in shares)			198,000	198,000
Warrants issued (in shares)				0
Exercised (in shares)				(5,000)	0
Ending balance (in shares)				193,000

Capitalization and Equity Str_5

Capitalization and Equity Structure - Valuation Assumptions (Details)	Feb. 11, 2021$ / shares	Sep. 30, 2021$ / shares	Dec. 31, 2020$ / shares
2021 Warrants | Current share price
Schedule of Capitalization, Equity [Line Items]
Current share price (in dollars per share)	$ 9.61	$ 4.62
2021 Warrants | Conversion price
Schedule of Capitalization, Equity [Line Items]
Conversion price (in dollars per share)	$ 12.81	$ 12.81
2021 Warrants | Risk-free interest rate
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage	0.0046	0.0084
2021 Warrants | Expected term (years)
Schedule of Capitalization, Equity [Line Items]
Term (years)	5 years	4 years 4 months 9 days
2021 Warrants | Volatility of stock
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage	1.071	1.076
June 2020 Investor Warrants | Current share price
Schedule of Capitalization, Equity [Line Items]
Current share price (in dollars per share)		$ 4.62	$ 6.13
June 2020 Investor Warrants | Conversion price
Schedule of Capitalization, Equity [Line Items]
Conversion price (in dollars per share)		$ 5.18	$ 5.18
June 2020 Investor Warrants | Risk-free interest rate
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage		0.0080	0.0035
June 2020 Investor Warrants | Expected term (years)
Schedule of Capitalization, Equity [Line Items]
Term (years)		4 years 2 months 8 days	4 years 11 months 8 days
June 2020 Investor Warrants | Volatility of stock
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage		1.039	1.053
June 2020 Placement Agent Warrants | Current share price
Schedule of Capitalization, Equity [Line Items]
Current share price (in dollars per share)		$ 4.62	$ 6.13
June 2020 Placement Agent Warrants | Conversion price
Schedule of Capitalization, Equity [Line Items]
Conversion price (in dollars per share)		$ 5.64	$ 5.64
June 2020 Placement Agent Warrants | Risk-free interest rate
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage		0.0069	0.0031
June 2020 Placement Agent Warrants | Expected term (years)
Schedule of Capitalization, Equity [Line Items]
Term (years)		3 years 8 months 8 days	4 years 5 months 8 days
June 2020 Placement Agent Warrants | Volatility of stock
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage		1.002	1.068
December 2019 Warrants | Current share price
Schedule of Capitalization, Equity [Line Items]
Current share price (in dollars per share)		$ 4.62	$ 6.13
December 2019 Warrants | Conversion price
Schedule of Capitalization, Equity [Line Items]
Conversion price (in dollars per share)		$ 8.10	$ 8.10
December 2019 Warrants | Risk-free interest rate
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage		0.0069	0.0031
December 2019 Warrants | Expected term (years)
Schedule of Capitalization, Equity [Line Items]
Term (years)		3 years 8 months 19 days	4 years 5 months 19 days
December 2019 Warrants | Volatility of stock
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage		0.9996	1.079
December 2019 Placement Agent Warrants | Current share price
Schedule of Capitalization, Equity [Line Items]
Current share price (in dollars per share)		$ 4.62	$ 6.13
December 2019 Placement Agent Warrants | Conversion price
Schedule of Capitalization, Equity [Line Items]
Conversion price (in dollars per share)		$ 8.44	$ 8.44
December 2019 Placement Agent Warrants | Risk-free interest rate
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage		0.0058	0.0026
December 2019 Placement Agent Warrants | Expected term (years)
Schedule of Capitalization, Equity [Line Items]
Term (years)		3 years 2 months 19 days	3 years 11 months 19 days
December 2019 Placement Agent Warrants | Volatility of stock
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage		1.026	1.094
May 2019 Warrants | Current share price
Schedule of Capitalization, Equity [Line Items]
Current share price (in dollars per share)		$ 4.62	$ 6.13
May 2019 Warrants | Conversion price
Schedule of Capitalization, Equity [Line Items]
Conversion price (in dollars per share)		$ 3.52	$ 3.52
May 2019 Warrants | Risk-free interest rate
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage		0.0044	0.0021
May 2019 Warrants | Expected term (years)
Schedule of Capitalization, Equity [Line Items]
Term (years)		2 years 7 months 6 days	3 years 4 months 24 days
May 2019 Warrants | Volatility of stock
Schedule of Capitalization, Equity [Line Items]
Measurement input percentage		1.084	1.072

Stock-based Compensation - Addi

Stock-based Compensation - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent of employee match							50.00%	50.00%
Matching contribution to 401(k) plan		$ 152		$ 155
401(k) expense	$ 34		$ 56		$ 141	$ 155
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	1,221				$ 1,221
Unrecognized compensation expense, period of recognition					1 year 5 months 12 days
RSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 2,436				$ 2,436
Unrecognized compensation expense, period of recognition					2 years 2 months 19 days
Right to receive stock (in shares)	1				1
Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued in employee benefit plan (in shares)		26,000		26,000	26,000	26,000
Additional Paid-in Capital
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Matching contribution to 401(k) plan		$ 152		$ 155
Equity Incentive Plan 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for grant (in shares)	1,974,000				1,974,000
Shares available for grant (in shares)	669,000				669,000

Stock-based Compensation - Stoc

Stock-based Compensation - Stock Option Activity (Details) - 2014 Plan $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)$ / sharesshares
Stock Awards
Beginning balance (in shares) | shares	529
Options forfeited (in shares) | shares	(15)
Options cancelled (in shares) | shares	(15)
Ending balance (in shares) | shares	499
Options outstanding, vested and expected to vest (in shares) | shares	499
Options outstanding, exercisable (in shares) | shares	393
Weighted- Average Exercise Price
Beginning balance (in dollars per share) | $ / shares	$ 31.62
Options forfeited (in dollars per share) | $ / shares	8.65
Options cancelled (in dollars per share) | $ / shares	27.39
Ending balance (in dollars per share) | $ / shares	32.44
Weighted-average exercise price, vested and expected to vest (in dollars per share) | $ / shares	32.44
Weighted-average exercise price, exercisable (in dollars per share) | $ / shares	$ 37.12
Weighted-average remaining contractual life (Years), ending balance	6 years 6 months 21 days
Weighted-average remaining contractual life (Years), vested and expected to vest	6 years 6 months 21 days
Weighted-average remaining contractual life (Years), exercisable	6 years 2 months 23 days
Aggregate intrinsic value, ending balance | $	$ 0
Aggregate intrinsic value, vested and expected to vest | $	0
Aggregate intrinsic value, exercisable | $	$ 0

Stock-based Compensation - Valu

Stock-based Compensation - Valuation Assumptions (Details) - 2014 Plan	9 Months Ended
	Sep. 30, 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Dividend yield	0.00%
Risk-free interest rate	1.58%
Expected term (in years)	5 years 7 months 6 days
Volatility	102.00%

Stock-based Compensation - RSU

Stock-based Compensation - RSU Activity (Details) - RSU shares in Thousands	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Number of Shares
Beginning Balance (in shares) | shares	143
Granted (in shares) | shares	530
Vested (in shares) | shares	(21)
Forfeited (in shares) | shares	(56)
Ending Balance (in shares) | shares	596
Weighted- Average Grant Date Fair Value
Beginning Balance (in dollars per share) | $ / shares	$ 6.21
Granted (in dollars per share) | $ / shares	5.92
Vested (in dollars per share) | $ / shares	8.06
Forfeited (in dollars per share) | $ / shares	7.69
Ending Balance (in dollars per share) | $ / shares	$ 5.79

Stock-based Compensation - Comp

Stock-based Compensation - Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Compensation expense	$ 663	$ 517	$ 1,538	$ 1,612
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Compensation expense	119	103	310	339
Research and development
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Compensation expense	74	49	184	161
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Compensation expense	$ 470	$ 365	$ 1,044	$ 1,112

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)license_agreement	Dec. 31, 2020USD ($)
Research and Development Arrangement, Contract to Perform for Others [Line Items]
Payments due by period	$ 50
Contractual obligation	$ 2,697	$ 396
Royalty Agreement Terms
Research and Development Arrangement, Contract to Perform for Others [Line Items]
Number of license agreements | license_agreement	2
Royalty Agreement Terms | Net sales
Research and Development Arrangement, Contract to Perform for Others [Line Items]
Royalty percentage	1.00%
Royalty Agreement Terms | License fees
Research and Development Arrangement, Contract to Perform for Others [Line Items]
Royalty percentage	21.00%

Net (Loss) Income Per Share - E

Net (Loss) Income Per Share - Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Numerator:
Net (loss) income per share applicable to common shareholders, basic	$ (1,958)	$ 2,452	$ (6,901)	$ (11,849)
Adjustment for gain on revaluation of warrant liabilities	(158)	(2,545)	(643)	(294)
Net loss per share applicable to common shareholders, diluted	$ (2,116)	$ (93)	$ (7,544)	$ (12,143)
Denominator:
Weighted-average number of shares, basic (in shares)	12,661	8,236	12,029	6,772
Effect of dilutive warrants (in shares)	49	143	104	57
Weighted-average number of shares, diluted (in shares)	12,710	8,379	12,133	6,829
Net (loss) income per share, basic (in dollar per shares)	$ (0.15)	$ 0.30	$ (0.57)	$ (1.75)
Net loss per share, diluted (in dollars per share)	$ (0.17)	$ (0.01)	$ (0.62)	$ (1.78)

Net (Loss) Income Per Share - A

Net (Loss) Income Per Share - Antidilutive Shares (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	2,142	1,427	1,976	1,946
Options to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	499	532	499	532
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	596	180	596	180
Warrants for common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	1,047	715	881	1,234

Segment Disclosures - Operating

Segment Disclosures - Operating Segments (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)segment	Sep. 30, 2020USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			2
Revenue	$ 3,049	$ 2,897	$ 7,170	$ 6,628
Cost of revenue	1,242	1,084	2,836	2,919
Gross profit	1,807	1,813	4,334	3,709
EksoHealth
Segment Reporting Information [Line Items]
Revenue	2,716	2,739	6,306	6,015
Cost of revenue	1,044	989	2,326	2,466
Gross profit	1,672	1,750	3,980	3,549
EksoWorks
Segment Reporting Information [Line Items]
Revenue	333	158	864	613
Cost of revenue	198	95	510	453
Gross profit	$ 135	$ 63	$ 354	$ 160

Segment Disclosures - Geographi

Segment Disclosures - Geographical Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Segment Reporting Information [Line Items]
Revenue	$ 3,049	$ 2,897	$ 7,170	$ 6,628
Americas
Segment Reporting Information [Line Items]
Revenue	1,802	2,030	4,019	4,958
United States
Segment Reporting Information [Line Items]
Revenue	1,777	2,016	3,914	4,899
Other
Segment Reporting Information [Line Items]
Revenue	25	14	105	59
EMEA
Segment Reporting Information [Line Items]
Revenue	828	323	2,399	896
Germany
Segment Reporting Information [Line Items]
Revenue	313	131	845	509
Belgium
Segment Reporting Information [Line Items]
Revenue	0	0	270	0
Other
Segment Reporting Information [Line Items]
Revenue	515	192	1,284	387
APAC
Segment Reporting Information [Line Items]
Revenue	$ 419	$ 544	$ 752	$ 774