Sientra (SIENQ) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 10, 2022
Cover [Abstract]
Entity Registrant Name	SIENTRA, INC.
Entity Central Index Key	0001551693
Document Type	10-Q
Document Period End Date	Sep. 30, 2022
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		100,995,909
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Trading Symbol	SIEN
Title of 12(b) Security	Common Stock, par value $0.01 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity File Number	001-36709
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-5551000
Entity Address, Address Line One	420 South Fairview Avenue
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Santa Barbara
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	93117
City Area Code	805
Local Phone Number	562-3500
Document Quarterly Report	true
Document Transition Report	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 18,975	$ 51,772
Accounts receivable, net of allowances for doubtful accounts of $2,741 and $2,278 at September 30, 2022 and December 31, 2021, respectively	34,360	33,105
Inventories, net	51,640	52,914
Prepaid expenses and other current assets	3,557	2,979
Current assets of discontinued operations	4	4
Total current assets	108,536	140,774
Property and equipment, net	14,059	13,998
Goodwill	9,202	9,202
Other intangible assets, net	26,361	28,765
Right of use assets, net	6,894	6,565
Other assets	881	600
Total assets	165,933	199,904
Current liabilities:
Current portion of long-term debt	0	2,237
Accounts payable	7,352	7,402
Accrued and other current liabilities	18,320	21,298
Customer deposits	43,013	35,182
Sales return liability	12,016	13,399
Current liabilities of discontinued operations	500	500
Total current liabilities	81,201	80,018
Long-term debt	70,064	62,434
Deferred and contingent consideration	5,837	5,872
Warranty reserve	2,675	2,505
Operating Lease, Liability, Noncurrent	6,999	5,604
Other liabilities	3,488	2,614
Total liabilities	170,264	159,047
Commitments and contingencies (Note 11)
Stockholders (deficit) equity:
Preferred stock, $0.01 par value – Authorized 10,000,000 shares; none issued or outstanding	0	0
Common stock, $0.01 par value - Authorized 200,000,000 shares; issued 63,054,802 and 62,242,090 and outstanding 62,982,075 and 62,169,363 shares at September 30, 2022 and December 31, 2021, respectively	630	622
Additional paid-in capital	667,969	661,839
Treasury stock, at cost (72,727 shares at September 30, 2022 and December 31, 2021)	(260)	(260)
Accumulated deficit	(672,670)	(621,344)
Total stockholders (deficit) equity	(4,331)	40,857
Total liabilities and stockholders (deficit) equity	$ 165,933	$ 199,904

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Accounts receivable, allowances (in dollars)	$ 2,741	$ 2,278
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	63,054,802	62,982,075
Common stock, shares outstanding	62,242,090	62,169,363
Treasury stock, shares	72,727	72,727

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Net sales	$ 22,570,000	$ 19,620,000	$ 65,481,000	$ 58,035,000
Cost of goods sold	9,794,000	9,030,000	27,118,000	26,027,000
Gross profit	12,776,000	10,590,000	38,363,000	32,008,000
Operating expenses:
Sales and marketing	12,290,000	12,052,000	41,542,000	34,348,000
Research and development	3,720,000	2,367,000	9,823,000	6,962,000
General and administrative	9,324,000	7,865,000	31,589,000	23,321,000
Total operating expenses	25,334,000	22,284,000	82,954,000	64,631,000
Loss from operations	(12,558,000)	(11,694,000)	(44,591,000)	(32,623,000)
Other (expense) income, net:
Interest income	41,000	1,000	58,000	4,000
Interest expense	(2,364,000)	(2,026,000)	(6,584,000)	(6,143,000)
Change in fair value of derivative liability	0	35,550,000	0	(14,460,000)
Other income (expense), net	(6,000)	6,672,000	(1,000)	6,575,000
Total other (expense) income, net	(2,329,000)	40,197,000	(6,527,000)	(14,024,000)
(Loss) Income from continuing operations before income taxes	(14,887,000)	28,503,000	(51,118,000)	(46,647,000)
Income tax expense	0	0	0	0
(Loss) Income from continuing operations	(14,887,000)	28,503,000	(51,118,000)	(46,647,000)
(Loss) income from discontinued operations, net of income taxes	(94,000)	(93,000)	(208,000)	233,000
Net (loss) income	$ (14,981,000)	$ 28,410,000	$ (51,326,000)	$ (46,414,000)
Basic (loss) earnings per share:
Continuing operations	$ (0.24)	$ 0.49	$ (0.82)	$ (0.82)
Discontinued operations	0	0	0	0
Basic (loss) earnings per share	(0.24)	0.49	(0.82)	(0.82)
Diluted loss per share:
Continuing operations	(0.24)	(0.08)	(0.82)	(0.82)
Discontinued operations	0	0	0	0
Diluted loss per share	$ (0.24)	$ (0.08)	$ (0.82)	$ (0.82)
Weighted average outstanding common shares used for net (loss) income per share attributable to common stockholders:
Basic	62,848,172	58,005,784	62,613,501	56,680,594
Diluted	62,848,172	72,639,930	62,613,501	56,680,594

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Total	Common stock	Treasury stock	Additional paid-in capital	Accumulated deficit
Balance, beginning of year at Dec. 31, 2020	$ (557)	$ 506	$ (260)	$ 558,059	$ (558,862)
Balance, beginning of year (in shares) at Dec. 31, 2020		50,712,151	72,727
Proceeds from follow-on offering, net of costs	39,226	$ 62		39,164
Proceeds from follow-on offering, net of costs (shares)		6,222,222
Stock-based compensation	3,163			3,163
Stock option exercises	51			51
Stock option exercises (in shares)		12,727
Employee stock purchase program (ESPP)	323	$ 1		322
Employee stock purchase program (ESPP) (in shares)		95,919
Vested restricted stock	758	$ 6		752
Vested restricted stock (in shares)		554,896
Shares withheld for tax obligations on vested RSUs	(1,215)	$ (1)		(1,214)
Shares withheld for tax obligations on vested RSUs, shares		(82,830)
Net Income (loss)	(54,690)				(54,690)
Balance, end of year at Mar. 31, 2021	(12,941)	$ 574	$ (260)	600,297	(613,552)
Balance, end of year (in shares) at Mar. 31, 2021		57,515,085	72,727
Balance, beginning of year at Dec. 31, 2020	(557)	$ 506	$ (260)	558,059	(558,862)
Balance, beginning of year (in shares) at Dec. 31, 2020		50,712,151	72,727
Net Income (loss)	(46,414)
Balance, end of year at Sep. 30, 2021	40,762	$ 581	$ (260)	645,717	(605,276)
Balance, end of year (in shares) at Sep. 30, 2021		58,129,589	72,727
Balance, beginning of year at Mar. 31, 2021	(12,941)	$ 574	$ (260)	600,297	(613,552)
Balance, beginning of year (in shares) at Mar. 31, 2021		57,515,085	72,727
Stock-based compensation	2,584			2,584
Stock option exercises	95	$ 1		94
Stock option exercises (in shares)		23,636
Vested restricted stock	247	$ 5		242
Vested restricted stock (in shares)		471,759
Shares withheld for tax obligations on vested RSUs	(727)	$ (1)		(726)
Shares withheld for tax obligations on vested RSUs, shares		(81,386)
Net Income (loss)	(20,134)				(20,134)
Balance, end of year at Jun. 30, 2021	(30,876)	$ 579	$ (260)	602,491	(633,686)
Balance, end of year (in shares) at Jun. 30, 2021		57,929,094	72,727
Stock-based compensation	2,326			2,326
Employee stock purchase program (ESPP)	350	$ 1		349
Employee stock purchase program (ESPP) (in shares)		103,152
Vested restricted stock		$ 1		(1)
Vested restricted stock (in shares)		148,098
Shares withheld for tax obligations on vested RSUs	(478)			(478)
Shares withheld for tax obligations on vested RSUs, shares		(50,755)
Reclassification of derivative liability to equity	41,030			41,030
Net Income (loss)	28,410				28,410
Balance, end of year at Sep. 30, 2021	40,762	$ 581	$ (260)	645,717	(605,276)
Balance, end of year (in shares) at Sep. 30, 2021		58,129,589	72,727
Balance, beginning of year at Dec. 31, 2021	40,857	$ 622	$ (260)	661,839	(621,344)
Balance, beginning of year (in shares) at Dec. 31, 2021		62,242,090	72,727
Stock-based compensation	2,196			2,196
Employee stock purchase program (ESPP)	329	$ 1		328
Employee stock purchase program (ESPP) (in shares)		139,574
Vested restricted stock		$ 3		(3)
Vested restricted stock (in shares)		265,331
Shares withheld for tax obligations on vested RSUs	(255)	$ (1)		(254)
Shares withheld for tax obligations on vested RSUs, shares		(94,068)
Net Income (loss)	(18,041)				(18,041)
Balance, end of year at Mar. 31, 2022	25,086	$ 625	$ (260)	664,106	(639,385)
Balance, end of year (in shares) at Mar. 31, 2022		62,552,927	72,727
Balance, beginning of year at Dec. 31, 2021	40,857	$ 622	$ (260)	661,839	(621,344)
Balance, beginning of year (in shares) at Dec. 31, 2021		62,242,090	72,727
Net Income (loss)	(51,326)
Balance, end of year at Sep. 30, 2022	(4,331)	$ 630	$ (260)	667,969	(672,670)
Balance, end of year (in shares) at Sep. 30, 2022		63,054,802	72,727
Balance, beginning of year at Mar. 31, 2022	25,086	$ 625	$ (260)	664,106	(639,385)
Balance, beginning of year (in shares) at Mar. 31, 2022		62,552,927	72,727
Stock-based compensation	2,062			2,062
Vested restricted stock		$ 3		(3)
Vested restricted stock (in shares)		330,770
Shares withheld for tax obligations on vested RSUs	(175)	$ (1)		(174)
Shares withheld for tax obligations on vested RSUs, shares		(87,493)
Net Income (loss)	(18,304)				(18,304)
Balance, end of year at Jun. 30, 2022	8,669	$ 627	$ (260)	665,991	(657,689)
Balance, end of year (in shares) at Jun. 30, 2022		62,796,204	72,727
Stock-based compensation	1,855			1,855
Employee stock purchase program (ESPP)	144	$ 2		142
Employee stock purchase program (ESPP) (in shares)		203,131
Vested restricted stock		$ 1		(1)
Vested restricted stock (in shares)		76,019
Shares withheld for tax obligations on vested RSUs	(18)			(18)
Shares withheld for tax obligations on vested RSUs, shares		(20,552)
Net Income (loss)	(14,981)				(14,981)
Balance, end of year at Sep. 30, 2022	$ (4,331)	$ 630	$ (260)	$ 667,969	$ (672,670)
Balance, end of year (in shares) at Sep. 30, 2022		63,054,802	72,727

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (51,326)	$ (46,414)
(Loss) income from discontinued operations, net of income taxes	(208)	233
Loss from continuing operations, net of income taxes	(51,118)	(46,647)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	4,947	3,149
Provision for doubtful accounts	1,086	875
Provision for warranties	583	684
Provision for inventory	607	638
Fair value adjustments to derivative liability	0	14,460
Fair value adjustments of other liabilities held at fair value	(88)	49
Amortization of debt discount and issuance costs	3,029	2,632
Gains On Extinguishment Of Debt	0	(6,652)
Stock-based compensation expense	6,113	8,073
Payments of contingent consideration liability in excess of acquisition-date fair value	0	(2,419)
Other non-cash adjustments	135	584
Changes in operating assets and liabilities:
Accounts receivable	(2,341)	(7,558)
Inventories	667	(12,999)
Prepaid expenses, other current assets and other assets	1,997	(205)
Accounts payable, accrued, and other liabilities	(5,514)	1,279
Customer deposits	7,830	12,381
Sales return liability	(1,383)	3,113
Net cash flow used in operating activities - continuing operations	(33,450)	(28,563)
Net cash flow used in operating activities - discontinued operations	(208)	(989)
Net cash used in operating activities	(33,658)	(29,552)
Cash flows from investing activities:
Purchase of property and equipment	(1,856)	(4,882)
Net cash flow used in investing activities - continuing operations	(1,856)	(4,882)
Net cash flow used in investing activities - discontinued operations	0	11,314
Net cash (used in) provided by investing activities	(1,856)	6,432
Cash flows from financing activities:
Proceeds from issuance of common stock for employee stock-based plans	475	1,824
Net proceeds from issuance of common stock	0	39,226
Tax payments related to shares withheld for vested restricted stock units (RSUs)	(448)	(2,420)
Gross borrowings under the Term Loan	5,000	1,000
Gross borrowings under the Revolving Loan	5,440	0
Repayment of the Revolving Loan	(7,678)	0
Payments of contingent consideration up to acquisition-date fair value	0	(4,550)
Payments for debt financing fees	(73)	(800)
Net cash provided by financing activities	2,716	34,280
Net (decrease) increase in cash, cash equivalents and restricted cash	(32,798)	11,160
Cash, cash equivalents and restricted cash at:
Beginning of period	52,068	55,300
End of period	19,270	66,460
Reconciliation of cash, cash equivalents, and restricted cash to the condensed consolidated balance sheets
Cash and cash equivalents	18,975	66,127
Restricted cash included in other assets	295	333
End of period	19,270	66,460
Supplemental disclosure of cash flow information:
Interest paid	3,385	3,133
Supplemental disclosure of non-cash investing and financing activities:
Property and equipment in accounts payable and accrued liabilities	1,242	323
Reclassification of derivative liability to equity	0	41,030
Deferred financing costs in accounts payable and accrued liabilities	$ 250	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies a. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Sientra, Inc. (“Sientra”, the “Company”, “we”, “our”, or “us”) in this Quarterly Report on Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America, or GAAP, and the rules and regulations of the U.S. Securities and Exchange Commission, or SEC. Accordingly, they do not include certain footnotes and financial presentations normally required under accounting principles generally accepted in the United States of America for complete financial reporting. The interim financial information is unaudited, but reflects all normal adjustments and accruals which are, in the opinion of management, considered necessary to provide a fair presentation for the interim periods presented. The accompanying condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 filed with the SEC on March 31, 2022, or the Annual Report. The results for the three and nine months ended September 30, 2022 are not necessarily indicative of results to be expected for the year ending December 31, 2022, any other interim periods, or any future year or period. As a result of the miraDry Sale discussed in Note 2, the miraDry business met the criteria to be reported as discontinued operations. Therefore, the Company is reporting the historical results of miraDry, including the results of operations, cash flows, and related assets and liabilities, as discontinued operations for all periods presented herein through the date of the Sale. Unless otherwise noted, the accompanying notes to the unaudited condensed consolidated financial statements have all been revised to reflect continuing operations only. Following the Sale the Company has one operating segment in continuing operations named Plastic Surgery, formerly known as Breast Products. b. Liquidity and Going Concern The accompanying unaudited condensed consolidated financial statements of the Company have been prepared assuming the Company will continue as a going concern and in accordance with generally accepted accounting principles in the United States of America. The going concern basis of presentation assumes that the Company will continue in operation one year after the date these financial statements are issued and will be able to realize its assets and discharge its liabilities and commitments in the normal course of business. Pursuant to the requirements of the Financial Accounting Standards Board’s Accounting Standards Codification (“ASC”) Topic 205-40, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, management must evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern for one year from the date these condensed consolidated financial statements are issued. This evaluation does not take into consideration the potential mitigating effect of management’s plans that have not been fully implemented or are not within control of the Company as of the date the condensed consolidated financial statements are issued. When substantial doubt exists under this methodology, management evaluates whether the mitigating effect of its plans sufficiently alleviates substantial doubt about the Company’s ability to continue as a going concern. The mitigating effect of management’s plans, however, is only considered if both (1) it is probable that the plans will be effectively implemented within one year after the date that the financial statements are issued, and (2) it is probable that the plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. Since the Company’s inception, it has incurred recurring losses and cash outflows from operations and the Company anticipates that losses will continue in the near term. During the nine months ended September 30, 2022, the Company incurred net losses of $ 51.3 million and used $ 33.5 million of cash in continuing operations. As of September 30, 2022, the Company had cash and cash equivalents of $ 19.0 million. These conditions raise substantial doubt about the Company's ability to continue as a going concern for a period of at least one year from the date of issuance of these unaudited condensed consolidated financial statements. In an effort to alleviate these conditions, management is currently evaluating various funding alternatives to improve liquidity and may seek to raise additional capital from the sale of equity securities and incremental debt financing. As the Company seeks additional sources of financing, there can be no assurance that such financing would be available to the Company on favorable terms or at all. The Company’s ability to obtain additional financing in the debt and equity capital markets is subject to several factors, including market and economic conditions, the Company’s performance and investor sentiment with respect to the Company and its industry. These unaudited condensed financial statements do not include any adjustments relating to the carrying amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern. c. Recent Accounting Pronouncements Recently Adopted Accounting Standards In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848)-Facilitation of the Effects of Reference Rate Reform on Financial Reporting . The amendment provides optional expedients and exceptions for contract modifications that replace a reference rate affected by reference rate reform. The amendments are effective for all entities as of March 12, 2020 through December 31, 2022, and entities may elect to apply by Topic as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. The Company adopted the applicable amendments within ASU 2020-04 prospectively in the second quarter of 2022 and there was no material impact on its condensed consolidated financial statements from the adoption. Recently Issued Accounting Standards In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity . The amendment eliminates certain accounting models and simplifies the accounting for convertible instruments and enhances disclosures for convertible instruments and earnings per share. The amendments are effective for public entities excluding smaller reporting companies for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023 including interim periods within those fiscal years and early adoption is permitted. The Company is currently evaluating the impact that adoption of the standard will have on the condensed consolidated financial statements. d. Risks and Uncertainties As an aesthetics company, surgical procedures involving the Company’s breast products are susceptible to local and national government restrictions, such as social distancing, vaccination requirements, “shelter in place” orders and business closures. In addition, some treatment facilities have reduced staffing and postponed certain non-emergency procedures in response to COVID-19 or diverted resources to treat those patients with COVID-19. The Company anticipates that the continuing shortage in staff, especially nurses, at hospitals across the U.S. due to the impact of COVID-19 may also lower number of non-emergency procedures performed. The inability or limited ability to perform such non-emergency procedures and patients electing to postpone elective aesthetics procedures due to the pandemic significantly harmed the Company’s revenues since the second quarter of 2020 and continued to harm the Company’s revenues during the nine months ended September 30, 2022. While many states have lifted certain restrictions on non-emergency procedures and procedural volume rates for non-emergency procedures have been recovering, the Company will likely continue to experience future harm to its revenues while existing or new restrictions remain in place. It is not possible to accurately predict the length or severity of the COVID-19 pandemic or the impact on the Company’s business, including the timing for a broad and sustained ability to perform non-emergency procedures involving the Company’s products. The Company continues to monitor and assess new information related to the COVID-19 pandemic, the actions taken to contain or treat COVID-19, as well as the economic impact on local, regional, national and international customers and markets. Further, the spread of COVID-19 has caused the Company to modify workforce practices, and the Company may take further actions determined to be in the best interests of the Company’s employees or as required by governments. The continued spread of COVID-19, or another infectious disease, and other geopolitical conditions, could also result in delays or disruptions in the Company’s supply chain (for example, sourcing of medical-grade silicone) or adversely affect the Company’s manufacturing facilities and personnel. Further, trade and/or national security protection policies may be adjusted as a result of the COVID-19 pandemic, such as actions by governments that limit, restrict or prevent the movement of certain goods into a country and/or region, and current U.S./China trade relations may be further exacerbated by the pandemic. The estimates used for, but not limited to, determining the collectability of accounts receivable, fair value of long-lived assets and goodwill, and sales returns liability required could be impacted by the pandemic. While the full impact and duration of COVID-19 is unknown at this time, the Company has made appropriate estimates based on the facts and circumstances available as of the reporting date. These estimates may change as new events occur and additional information is obtained. e. Reclassifications Certain reclassifications have been made to prior year amounts to conform to the current year presentation, including those related to discontinued operations following the sale of the miraDry business.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	2. Discontinued Operations On June 10, 2021, the Company completed the sale of its miraDry business (the “Sale”) to miraDry Acquisition Company, Inc., a Delaware corporation (“Buyer”), an entity affiliated with 1315 Capital II, LP, as a result of the Company’s strategic decision to focus investment on its core Plastic Surgery segment. The Sale was made pursuant to the terms and conditions of the Asset Purchase Agreement (the “Purchase Agreement”), dated May 11, 2021, among the Company and certain of its subsidiaries, Buyer, and, solely for purposes of Section 8.14 of the Purchase Agreement, 1315 Capital II, LP. The aggregate purchase price was $ 10.0 million, which after certain adjustments for agreed upon changes in the estimated net asset value amount of purchased assets and assumed liabilities resulted in net cash proceeds of $ 11.3 million to the Company on the date of close. In October 2021, the Company finalized the transaction and paid $ 3.2 million to the Buyer in accordance with the agreed upon post close changes in the net asset value and recognized a loss on sale of $ 2.5 million. In accordance with the Purchase Agreement, assumed liabilities did not include product liabilities, environmental, and employee claims arising prior to the closing date. The Purchase Agreement also included customary representations and warranties, as well as certain covenants, including, among other things, that: (i) the Company will abide by certain non-solicitation, exclusivity, and non-competition covenants, and (ii) the Company would enter into a transition services agreement (“TSA”) to provide certain transition services related to the business. Under the TSA, the Company provided certain post-closing services to the Buyer related to the miraDry business for a period of six months , including accounting, accounts receivable support, customer service, IT, regulatory, quality assurance, and clinical support. As consideration for these services, the Buyer reimbursed the Company for direct and certain indirect costs, as well as certain overhead or administrative expenses related to operating the business. The Company recognized $ 0.2 million of TSA fees and cost reimbursements in operating expenses from continuing operations in the condensed consolidated statement of operations for the nine months ended September 30, 2022 . Since the closing date, the Company has received $ 0.3 million relating to the TSA services and has recorded a receivable of $ 0.1 million within other current assets in the condensed consolidated balance sheets. In connection with the accounts receivable support under the TSA, since the closing date the Company received $ 2.3 million in customer payments and has remitted $ 2.3 million to the Buyer. As of September 30, 2022, the Company does not have a payable to the Buyer on the condensed consolidated balance sheets. Additionally, the Company and the Buyer entered into a sublease agreement whereby the Buyer subleased the miraDry office space in Santa Clara, CA. The sublease term was for an initial period of six months, with subsequent option periods for up to a total of twenty-four months. Following the initial period, the Buyer exercised an additional period of six months and an additional extension of six months thereafter. During the three and nine months ended September 30, 2022, the Company recognized $ 0.3 million and $ 0.8 million, respectively, of sublease income in general and administrative expenses in the condensed consolidated statements of operations. The Sale met the discontinued operations criteria given that the business is a component and represented a strategic shift. The following table presents the aggregate carrying amounts of major classes of assets and liabilities of discontinued operations (in thousands): September 30, December 31, 2022 2021 Assets of discontinued operations: Prepaid expenses and other current assets $ 4 $ 4 Current assets of discontinued operations 4 4 Total assets of discontinued operations $ 4 $ 4 Liabilities of discontinued operations: Accounts payable $ 6 $ 6 Accrued and other current liabilities 494 494 Total liabilities of discontinued operations $ 500 $ 500 The results of operations for the miraDry business were included in income (loss) from discontinued operations on the accompanying condensed consolidated statements of operations. The following table provides information regarding the results of discontinued operations (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Net sales $ — $ — $ — $ 9,347 Cost of goods sold — — — 4,805 Gross profit — — — 4,542 Operating expenses 94 57 208 1,744 (Loss) income from operations of discontinued operations ( 94 ) ( 57 ) ( 208 ) 2,798 Other income (expense), net — — — ( 77 ) (loss) income from discontinued operations before income taxes ( 94 ) ( 57 ) ( 208 ) 2,721 Loss on sale of discontinued operations before income taxes — ( 36 ) — ( 2,488 ) Total (loss) income from discontinued operations before income taxes ( 94 ) ( 93 ) ( 208 ) 233 Income tax expense (benefit) — — — — (Loss) income from discontinued operations, net of income taxes $ ( 94 ) $ ( 93 ) $ ( 208 ) $ 233 The results of the miraDry business, including the results of operations, cashflows, and related assets and liabilities are reported as discontinued operations for all periods presented herein.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenue	3. Revenue The Company generates revenue primarily through the sale and delivery of promised goods or services to customers. Sales prices are documented in the executed sales contract, purchase order or order acknowledgement prior to the transfer of control to the customer. Typical payment terms are 30 days. Revenue contracts may include multiple products or services, each of which is considered a separate performance obligation. Performance obligations typically include the delivery of promised products, such as breast implants, tissue expanders, and BIOCORNEUM, along with service-type warranties. Other deliverables are sometimes promised but are ancillary and insignificant in the context of the contract as a whole. Revenue is allocated to each performance obligation based on its relative standalone selling price. The Company determines standalone selling prices based on observable prices for all performance obligations with the exception of the service-type warranty under the Platinum20 Limited Warranty Program, or Platinum20, which is based on the expected cost plus margin approach. Inputs into the expected cost plus margin approach include historical incidence rates, estimated replacement costs, estimated financial assistance payouts and an estimated margin. The liability for unsatisfied performance obligations under the service warranty as of September 30, 2022 were as follows: Nine Months Ended September 30, 2022 Balance as of December 31, 2021 $ 3,237 Additions and adjustments 1,607 Revenue recognized ( 582 ) Balance as of September 30, 2022 $ 4,262 Less short-term portion ( 774 ) Long-term portion $ 3,488 The liability for the short-term portion is included in “Accrued and other current liabilities” and the long-term portion is included in “Other liabilities” in the condensed consolidated balance sheets. Revenue for service warranties are recognized ratably over the term of the agreements. Specifically for Platinum20, the performance obligation is satisfied at the time that the benefits are provided and are expected to be satisfied over the following 3 to 24 month period for financial assistance and 20 years for product replacement. For delivery of promised products, control transfers and revenue is recognized upon shipment, unless the contractual arrangement requires transfer of control when products reach their destination, for which revenue is recognized once the product arrives at its destination. A portion of the Company’s revenue is generated from the sale of consigned inventory of breast implants and tissue expanders maintained at doctor, hospital, and clinic locations. For these products, revenue is recognized at the time the Company is notified by the customer that the product has been used, not when the consigned products are delivered to the customer’s location. Sales Return Liability With the exception of the Company’s BIOCORNEUM scar management products, the Company allows for the return of products from customers within six months after the original sale, which is accounted for as variable consideration. A sales return liability is established based on estimated returns using relevant historical experience taking into consideration recent gross sales and notifications of pending returns, as adjusted for changes in recent industry events and trends. The estimated sales returns are recorded as a reduction of revenue and as a sales return liability in the same period revenue is recognized. Actual sales returns in any future period are inherently uncertain and thus may differ from the estimates. If actual sales returns differ significantly from the estimates, an adjustment to revenue in the current or subsequent period would be recorded. The following table provides a rollforward of the sales return liability (in thousands): Nine Months Ended September 30, 2022 2021 Beginning balance $ 13,399 $ 9,192 Addition to reserve for sales activity 131,281 115,374 Actual returns ( 132,351 ) ( 110,996 ) Change in estimate of sales returns ( 313 ) ( 1,265 ) Ending balance $ 12,016 $ 12,305

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	4. Fair Value of Financial Instruments The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities, customer deposits and sales return liability are reasonable estimates of their fair value because of the short maturity of these items. The fair value of the contingent consideration is discussed in Note 5. The fair value of the long-term debt is based on the amount of future cash flows associated with the instrument discounted using the Company’s market rate. As of September 30, 2022, the carrying value of the long-term debt was not materially different from the fair value. As of September 30, 2022, the carrying value and fair value of the convertible note were as follows (in thousands): September 30, December 31, 2022 2021 Carrying value $ 49,674 $ 47,477 Fair value $ 45,383 $ 42,029

Balance Sheet Components

Balance Sheet Components	9 Months Ended
	Sep. 30, 2022
Balance Sheet Related Disclosures [Abstract]
Balance Sheet Components	5. Balance Sheet Components a. Inventories Inventories, net consist of the following (in thousands): September 30, December 31, 2022 2021 Raw materials $ 1,754 $ 2,109 Work in progress 4,279 4,796 Finished goods 45,607 46,009 $ 51,640 $ 52,914 b. Property and Equipment Property and equipment, net consist of the following (in thousands): September 30, December 31, 2022 2021 Leasehold improvements $ 4,902 $ 2,734 Manufacturing equipment and tooling 10,759 9,922 Computer equipment 1,700 1,672 Software 6,385 6,379 Furniture and fixtures 1,291 1,542 25,037 22,249 Less accumulated depreciation ( 10,978 ) ( 8,251 ) $ 14,059 $ 13,998 Depreciation expense for the three months ended September 30, 2022 and 2021 was $ 0.6 million and $ 0.7 million, respectively. Depreciation expense for both the nine months ended September 30, 2022 and 2021 was $ 2.2 million. c. Goodwill and Other Intangible Assets, net Following the sale of the miraDry business, the Company has one reporting unit, Plastic Surgery, formerly known as Breast Products. The Company evaluates goodwill for impairment at least annually on October 1 st and whenever circumstances suggest that goodwill may be impaired. The carrying amount of goodwill as of September 30, 2022 and December 31, 2021 were as follows (in thousands): Plastic Surgery Balances as of December 31, 2021 Goodwill 23,480 Accumulated impairment losses ( 14,278 ) Goodwill, net $ 9,202 Balances as of September 30, 2022 Goodwill 23,480 Accumulated impairment losses ( 14,278 ) Goodwill, net $ 9,202 The components of the Company’s other intangible assets consist of the following (in thousands): Average Amortization September 30, 2022 Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 10 $ 4,940 $ ( 4,426 ) $ 514 Trade names - finite life 12 800 ( 439 ) 361 Manufacturing know-how 19 8,240 ( 2,272 ) 5,968 Developed technology 8 20,954 ( 1,886 ) 19,068 Total definite-lived intangible assets $ 34,934 $ ( 9,023 ) $ 25,911 Intangibles with indefinite lives Total trade names - indefinite-lived 450 — 450 Total definite and indefinite-lived intangibles $ 35,384 $ ( 9,023 ) $ 26,361 Average Amortization December 31, 2021 Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 10 $ 4,940 $ ( 4,224 ) $ 716 Trade names - finite life 12 800 ( 389 ) 411 Manufacturing know-how 19 8,240 ( 1,652 ) 6,588 Developed technology 8 20,600 — 20,600 Total definite-lived intangible assets $ 34,580 $ ( 6,265 ) $ 28,315 Intangibles with indefinite lives Total trade names - indefinite-lived 450 — 450 Total definite and indefinite-lived intangibles $ 35,030 $ ( 6,265 ) $ 28,765 Amortization expense for the three months ended September 30, 2022 and 2021 were $ 0.9 million and $ 0.3 million, respectively. Amortization expense for the nine months ended September 30, 2022 and 2021 was $ 2.8 million and $ 0.9 million, respectively. Amortization expense related to developed technology is recorded in research and development and manufacturing know-how is recorded to cost of goods sold in the Consolidated Statements of Operations. The following table summarizes the future estimated amortization expense relating to the Company's definite-lived intangible assets as of September 30, 2022 (in thousands): Amortization Period Expense 2022 $ 2,136 2023 3,552 2024 3,408 2025 3,265 2026 3,092 Thereafter 10,458 $ 25,911 d. Accrued and Other Current Liabilities Accrued and other current liabilities consist of the following (in thousands): September 30, December 31, 2022 2021 Payroll and related expenses $ 1,938 $ 1,975 Accrued severance 949 248 Accrued commissions 2,027 4,329 Accrued bonuses 1,824 3,213 Deferred and contingent consideration, current portion 2,867 2,431 Lease liabilities 1,705 1,666 Other 7,010 7,436 $ 18,320 $ 21,298 e. Accrued warranties The following table provides a rollforward of the accrued assurance-type warranties (in thousands): Nine Months Ended September 30, 2022 2021 Balance as of January 1 $ 2,505 $ 1,934 Warranty costs incurred during the period ( 413 ) ( 270 ) Changes in accrual related to warranties issued during the period 633 673 Changes in accrual related to pre-existing warranties ( 50 ) 11 Balance as of September 30 $ 2,675 $ 2,348 As of September 30, 2022 and 2021, both balances are included in “Warranty reserve” on the condensed consolidated balance sheets. f. Fair Value Measurements Certain assets and liabilities are carried at fair value under GAAP. 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. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: • Level 1 — Quoted prices in active markets for identical assets or liabilities. • Level 2 — Observable inputs (other than Level 1 quoted prices) such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. • Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. Contingent consideration The contingent consideration balance consists of milestone payments related to the acquisition of AuraGen and future royalty payments related to the acquisition of BIOCORNEUM. The Company assessed the fair value of all contingent consideration using a Monte-Carlo simulation model. The contingent consideration related to AuraGen is based on the achievement of certain clinical endpoints following the completion of a study measuring retention rates using the fat grafting products. The significant assumptions utilized in the fair value measurement was the probable retention rate based on historical data and the Company's equity volatility of 98 %. Any subsequent changes to the fair value of contingent consideration will be recorded as an adjustment to the carrying value of the assets acquired. The contingent consideration related to the acquisition of BIOCORNEUM consists of royalty obligations based on future net sales for a defined term, beginning in 2024. The significant assumption utilized in the fair value measurement was the discount rate, which was 20.0 %. As these inputs are not observable, the overall fair value measurement of the contingent consideration is classified as Level 3. The following tables present information about the Company’s liabilities that are measured at fair value on a recurring basis as of September 30, 2022 and December 31,2021 and indicate the level of the fair value hierarchy utilized to determine such fair value (in thousands): Fair Value Measurements as of September 30, 2022 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration $ — $ — $ 2,944 $ 2,944 $ — $ — $ 2,944 $ 2,944 Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration $ — $ — $ 3,114 $ 3,114 $ — $ — $ 3,114 $ 3,114 The following table provides a rollforward of the aggregate fair values of the Company’s liabilities for which fair value is determined by Level 3 inputs (in thousands): Contingent consideration liability Balance, December 31, 2021 $ 3,114 Change in fair value ( 170 ) Balance, September 30, 2022 $ 2,944 The liability for the current portion of contingent consideration is included in “Accrued and other current liabilities” and the long-term portion is included in “Deferred and contingent consideration” in the condensed consolidated balance sheets.

Leases

Leases	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Leases	6. Leases Components of lease expense were as follows: Three Months Ended September 30, Nine Months Ended September 30, Lease Cost Classification 2022 2021 2022 2021 Operating lease cost Operating expenses $ 578 $ 405 $ 1,429 $ 1,239 Operating lease cost Inventory 102 154 323 377 Sublease income Operating expenses ( 287 ) ( 233 ) ( 826 ) ( 301 ) Total operating lease cost $ 393 $ 326 $ 926 $ 1,315 Finance lease cost Amortization of right-of-use assets Operating expenses $ — $ 8 $ 3 $ 26 Amortization of right-of-use assets Inventory 13 12 36 35 Interest on lease liabilities Other income (expense), net 1 2 3 6 Total finance lease cost $ 14 $ 22 $ 42 $ 67 Total lease cost $ 407 $ 348 $ 968 $ 1,382 As mentioned above in Note 2, as part of the sale of the miraDry business the Company entered into a sublease agreement whereby the Buyer subleased the miraDry office space in Santa Clara, CA. Further, in January 2022 the Company entered into a sublease agreement to sublease a part of the office space in Santa Barbara, CA for a term of three years . For both the three and nine months ended September 30, 2022 and 2021, sublease income was recognized in general and administrative expenses in the condensed consolidated statements of operations. Short-term lease expense for the three and nine months ended September 30, 2022 and 2021 was not material. Supplemental cash flow information related to operating and finance leases for the nine months ended September 30, 2022 was as follows (in thousands): 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 1,277 $ 1,261 Operating cash outflows from finance leases 40 56 Right-of-use assets obtained in exchange for lease obligations: Operating leases, net of tenant improvement allowances of $ 1.1 million $ 1,542 $ 572 Supplemental balance sheet information related to operating and finance leases was as follows (in thousands, except lease term and discount rate): September 30, December 31, 2022 2021 Reported as: Right of use assets, net Operating lease right-of-use assets $ 6,855 $ 6,488 Finance lease right-of-use assets 39 77 Total right-of use assets $ 6,894 $ 6,565 Accrued and other current liabilities Operating lease liabilities $ 1,677 $ 1,595 Fina nce lease liabilities 28 71 Lease liabilities Operating lease liabilities 6,994 5,576 Finance lease liabilities 5 28 Total lease liabilities $ 8,704 $ 7,270 Weighted average remaining lease term (years) Operating leases 5 4 Finance leases 1 2 Weighted average discount rate Operating leases 9.18 % 8.16 % Finance leases 6.90 % 6.90 % As of September 30, 2022, maturities of the Company’s operating and finance lease liabilities and sublease income are as follows (in thousands): Period Operating leases Finance leases Total Sublease income 2022 $ 559 $ 10 $ 569 $ ( 465 ) 2023 2,628 23 2,651 ( 224 ) 2024 2,369 1 2,370 ( 231 ) 2025 1,467 — 1,467 ( 39 ) 2026 1,438 — 1,438 — 2027 and thereafter 2,689 — 2,689 — Total lease payments (receipts) $ 11,150 $ 34 $ 11,184 $ ( 959 ) Less imputed interest 2,479 1 2,480 Total lease liabilities $ 8,671 $ 33 $ 8,704

Debt

Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Debt	7. Debt Term Loan and Revolving Loan On March 30, 2022 (the “Effective Date”), the Company entered into a Third Amendment (the “Third Amendment”) to the Term Loan Agreement, with certain of the Company’s wholly owned subsidiaries, the lenders party thereto and MidCap, in order to provide the Company an additional tranche of funding and allow the Company to draw the fourth tranche. The Third Amendment provided that the fourth tranche of $ 5,000,000 was to be drawn on March 31, 2022. Additionally, the Third Amendment provides the Company with a sixth tranche pursuant to which the Company may draw $ 9,000,000 any time after January 1, 2023 until March 31, 2023. The Third Amendment also eliminated the minimum unrestricted cash requirement and reset the minimum Net Revenue (as defined therein) requirements based on the Company’s 12-month trailing Net Revenue. Finally, the Third Amendment increased the prepayment fee by 0.5 % until following the third anniversary of the Effective Date, at which point no prepayment fee shall apply. As of September 30, 2022 , there was $ 21.0 million of outstanding principal and $ 0.3 million of an exit fee payable related to the term loans, reduced by unamortized debt issuance costs of $ 0.7 million included in "Current portion of long-term debt" and $ 0.2 million included in “Long-term debt” on the condensed consolidated balance sheets. Also on March 30, 2022, the Company entered into a Sixth Amendment (the “Sixth Amendment”) to the Revolving Loan Agreement, with certain of the Company’s wholly owned subsidiaries, the lenders party thereto and MidCap. The Sixth Amendment modified the Net Revenue (as defined therein) requirement in a manner consistent with the modification under the Restated Term Loan Agreement. In addition, the Sixth Amendment made other conforming changes to the Restated Term Loan Agreement. As of September 30, 2022 , there was no amount outstanding under the Revolving Loan. As of September 30, 2022, the unamortized debt issuance costs related to the revolving loan was approximately $ 32,000 and was included in “Other assets” on the condensed consolidated balance sheets. The amortization of debt issuance costs on the term loan and the revolving loan for both the three months ended September 30, 2022 and 2021 were $ 0.2 million and $ 0.1 million, respectively and was included in interest expense in the condensed consolidated statements of operations. The amortization of debt issuance costs on the term loan and the revolving loan for both the nine months ended September 30, 2022 and 2021 were $ 0.5 million and $ 0.4 million respectively, and was included in interest expense in the condensed consolidated statements of operations. The Term Loan and Revolving Loan Agreements include customary affirmative and restrictive covenants and representations and warranties, including a financial covenant for minimum revenues, a financial covenant for minimum cash requirements, a covenant against the occurrence of a “change in control,” financial reporting obligations, and certain limitations on indebtedness, liens, investments, distributions, collateral, mergers or acquisitions, taxes, and deposit accounts. Upon the occurrence of an event of default, a default interest rate of an additional 5.0 % may be applied to any outstanding principal balances, and MidCap may declare all outstanding obligations immediately due and payable and take such other actions as set forth in the Credit Agreements. The Company’s obligations under the Credit Agreements are secured by a security interest in substantially all of the Company’s assets. See Note 12, Subsequent Events, for additional details regarding the Term Loan and Revolving Loan. Convertible Note As of September 30, 2022 , there was $ 60.0 million of outstanding principal, reduced by unamortized debt discount and issuance costs of $ 10.3 million related to the convertible note included in “Long-term debt” on the condensed consolidated balance sheet. The Company amortizes the debt discount and debt issuance costs under the effective interest method over the term of the Note, at a resulting effective interest rate of approximately 12 %. For the three months ended September 30, 2022 and 2021, the amortization of the convertible debt discount and issuance costs were $ 0.9 million and $ 0.8 million, respectively. For the nine months ended September 30, 2022 and 2021, the amortization of the convertible debt discount and issuance costs were $ 2.5 million and $ 2.2 million, respectively. Both were included in interest expense in the condensed consolidated statements of operations. See Note 12, Subsequent Events, for additional details regarding the Convertible Note.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Stockholders' Equity	8. Stockholders’ Equity a. Authorized Stock The Company’s Amended and Restated Certificate of Incorporation authorizes the Company to issue 210,000,000 shares of common and preferred stock, consisting of 200,000,000 shares of common stock with $ 0.01 par value and 10,000,000 shares of preferred stock with $ 0.01 par value. As of September 30, 2022 and December 31, 2021 , the Company had no preferred stock issued or outstanding. b. Stock Option Plans The Company’s board of directors adopted the 2014 Equity Incentive Plan, or 2014 Plan, in July 2014, and the stockholders approved the 2014 Plan in October 2014. The 2014 Plan became effective upon completion of the IPO on November 3, 2014, at which time the Company ceased granting awards under the 2007 Plan. As of September 30, 2022, a total of 1,808,507 shares of the Company’s common stock were available for issuance under the 2014 Plan. As of September 30, 2022, inducement grants for 3,524,922 shares of common stock have been awarded, and no shares of common stock were available for future issuance under the Inducement Plan. Options under the 2014 Plan may be granted for periods of up to ten years as determined by the Company’s board of directors, provided, however, that (i) the exercise price of an ISO shall not be less than 100 % of the estimated fair value of the shares on the date of grant, and (ii) the exercise price of an ISO granted to a more than 10 % shareholder shall not be less than 110 % of the estimated fair value of the shares on the date of grant. An NSO has no such exercise price limitations. NSOs under the Inducement Plan may be granted for periods of up to ten years as determined by the board of directors, provided, the exercise price will not be less than 100 % of the estimated fair value of the shares on the date of grant. Options generally vest with 25 % of the grant vesting on the first anniversary and the balance vesting monthly on a straight-lined basis over the requisite service period of three additional years for the award. Additionally, options have been granted to certain key executives that vest upon achievement of performance conditions based on performance targets as defined by the board of directors, which have included net sales targets and defined corporate objectives over the performance period with possible payout ranging from 0 % to 100 % of the target award. Compensation expense is recognized on a straight-lined basis over the vesting term of one year based upon the probable performance target that will be met. The vesting provisions of individual options may vary but provide for vesting of at least 25 % per year. The following summarizes all option activity under the 2007 Plan, 2014 Plan and Inducement Plan: Weighted Weighted average remaining Option exercise contractual Shares price term (year) Balances at December 31, 2021 1,703,963 $ 4.75 5.41 Granted 150,000 Forfeited ( 77,034 ) 5.05 Balances at September 30, 2022 1,776,929 $ 4.34 5.27 For stock-based awards the Company recognizes compensation expense based on the grant date fair value using the Black-Scholes option valuation model. Stock-based compensation expense related to stock options for the three months ended September 30, 2022 and 2021 was $ 0.2 million and $ 0.1 million, respectively. Stock-based compensation expense related to stock options for the nine months ended September 30, 2022 and 2021 was $ 0.5 million and $ 0.4 million, respectively. c. Restricted Stock Units The Company has issued restricted stock unit awards, or RSUs, under the 2014 Plan and the Inducement Plan. The RSUs issued to employees generally vest on a straight-line basis annually over a 3 -year requisite service period. RSUs issued to non-employees generally vest either monthly or annually over the service term. Activity related to RSUs is set forth below: Weighted Number grant date of shares fair value Balances at December 31, 2021 2,799,552 $ 8.11 Granted 4,601,848 1.85 Vested ( 670,824 ) 5.57 Forfeited ( 242,363 ) - Balances at September 30, 2022 6,488,213 $ 4.23 Stock-based compensation expense for RSUs for the three months ended September 30, 2022 and 2021 was $ 1.5 million and $ 2.1 million, respectively. Stock-based compensation expense for RSUs for the nine months ended September 30, 2022 and 2021 was $ 5.2 million and $ 7.3 million, respectively. As of September 30, 2022, there was $ 10.5 million of total unrecognized compensation costs related to non-vested RSU awards. The cost is expected to be recognized over a weighted average period of approximately 1.96 years. d. Employee Stock Purchase Plan The Company’s board of directors adopted the 2014 Employee Stock Purchase Plan, or ESPP, in July 2014, and the stockholders approved the ESPP in October 2014. The ESPP allows eligible employees to purchase shares of the Company’s common stock at a discount through payroll deductions of up to 15 % of their eligible compensation, subject to any plan limitations. The ESPP provides for offering periods not to exceed 27 months, and each offering period will include purchase periods, which will be the approximately six-month period commencing with one exercise date and ending with the next exercise date. Employees are able to purchase shares at 85 % of the lower of the fair market value of the Company’s common stock on the first trading day of the offering period or on the purchase date. A total of 255,500 shares of common stock were initially reserved for issuance under the ESPP, subject to certain annual increases. During the nine months ended September 30, 2022, employees purchased 342,705 shares of common stock at a weighted average price of $ 1.38 per share. As of September 30, 2022, the number of shares of common stock available for future issuance for the ESPP was 1,532,603 . The Company estimated the fair value of employee stock purchase rights using the Black-Scholes model. Stock-based compensation expense related to the ESPP was $ 0.1 million for both the three months ended September 30, 2022 and 2021. Stock-based compensation expense related to the ESPP was $ 0.4 million for both the nine months ended September 30, 2022 and 2021 .

Net (Loss) Income Per Share

Net (Loss) Income Per Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Net (Loss) Income Per Share	9. Net (Loss) Income Per Share Basic net loss per share attributable to common stockholders is computed by dividing net loss by the weighted average number of common shares outstanding during each period. Diluted net loss per share is computed by dividing net loss available to common stockholders by the weighted average number of common shares and dilutive potential common share equivalents then outstanding, to the extent they are dilutive. Potential dilutive shares consist of shares that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. Dilutive net loss per share is the same as basic net loss per share for all periods presented because the effects of potentially dilutive items were anti-dilutive. Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (Loss) income from continuing operations $ ( 14,887 ) $ 28,503 $ ( 51,118 ) $ ( 46,647 ) (Loss) Income from discontinued operations, net of income taxes ( 94 ) ( 93 ) ( 208 ) 233 Net (loss) income $ ( 14,981 ) $ 28,410 $ ( 51,326 ) $ ( 46,414 ) Expenses attributable to the convertible note $ - $ ( 34,158 ) $ - $ - Losses attributable to common shares $ ( 14,981 ) $ ( 5,748 ) $ ( 51,326 ) $ ( 46,414 ) Weighted average common shares outstanding, basic 62,848,172 58,005,784 62,613,501 56,680,594 Weighted average common shares outstanding, diluted 62,848,172 72,639,930 62,613,501 56,680,594 Basic (loss) earnings per share: Continuing operations $ ( 0.24 ) $ 0.49 $ ( 0.82 ) $ ( 0.82 ) Discontinued operations ( 0.00 ) 0.00 ( 0.00 ) 0.00 Basic net (loss) income per share $ ( 0.24 ) $ 0.49 $ ( 0.82 ) $ ( 0.82 ) Diluted loss per share: Continuing operations $ ( 0.24 ) $ ( 0.08 ) $ ( 0.82 ) $ ( 0.82 ) Discontinued operations ( 0.00 ) ( 0.00 ) ( 0.00 ) ( 0.00 ) Diluted net loss income per share $ ( 0.24 ) $ ( 0.08 ) $ ( 0.82 ) $ ( 0.82 ) The Company excluded the following weighted average potentially dilutive securities, outstanding for the three and nine months ended September 30, 2022 and 2021, from the computation of diluted net loss per share attributable to common stockholders for the three and nine months ended September 30, 2022 and 2021 because they had an anti-dilutive impact due to the net loss attributable to common stockholders incurred for the periods. Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Stock issuable upon conversion of convertible note 14,634,146 — 14,634,146 14,634,146 Stock options to purchase common stock — 1,582,901 1,659 1,629,493 Unvested RSUs 4,763,225 2,322,816 3,675,495 2,049,832 19,397,371 3,905,717 18,311,300 18,313,471

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	10. Income Taxes The Company operates in several tax jurisdictions and is subject to taxes in each jurisdiction in which it conducts business. To date, the Company has incurred cumulative net losses and maintains a full valuation allowance on its net deferred tax assets due to the uncertainty surrounding realization of such assets. The Company had no tax expense for both the three and nine months ended September 30, 2022 and 2021.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	The Company is subject to claims and assessment from time to time in the ordinary course of business. The Company accrues a liability for such matters when it is probable that future expenditures will be made and such expenditures can be reasonably estimated. Product Liability Litigation On October 7, 2019, a lawsuit was filed in the Superior Court of the State of California against the Company and Silimed Industria de Implantes Ltda. (the Company’s former contract manufacturer). The lawsuit alleges that the Company’s textured breast implants caused certain of the plaintiffs to develop a condition known as breast implant associated anaplastic large cell lymphoma (“BIA-ALCL”), and that the Company is liable to the plaintiffs based on claims for strict liability (failure to warn), strict liability (defective manufacture), negligence and loss of consortium. On January 21, 2020, the Company filed a demurrer to the plaintiff’s complaint, which demurrer the Court granted in a tentative ruling dated March 9, 2021 with leave to replead. The Plaintiffs filed an amended complaint on April 6, 2021 and the Company filed a demurrer to that complaint on May 6, 2021. On October 25, 2021, the Court issued a ruling granting the Company’s demurrer in-part and denying it in-part, and gave plaintiffs twenty days to file an amendment complaint. A second amended complaint was filed on November 19, 2021. On December 3, 2021 the Company filed a renewed motion for demurrer as to all plaintiffs based on the recent FDA labelling updates on BIA-ALCL warnings. On January 5, 2022 the Company filed a demurrer to the second amended complaint as to plaintiff Craft and otherwise filed an Answer denying the remaining plaintiff's claims and asserting affirmative defenses. The Company's renewed demurrer as to all plaintiffs, and demurrer as to Craft is scheduled for oral argument on September 20, 2022. On August 3, 2022 the Company entered into confidential settlement agreements with the plaintiffs resolving all disputes between them and dismissing the plaintiffs’ claims with prejudice. The Court granted the dismissal with prejudice on August 4, 2022. As a result of these developments, the Company determined a probable loss had been incurred and recorded $ 1.6 million of legal settlement expenses within general and administrative expense in the condensed consolidated statement of operations for the nine months ended September 30, 2022. On September 23, 2020, a lawsuit was filed in the Eastern District of Tennessee against the Company. The lawsuit alleges that the Company’s textured breast implants caused certain of the plaintiffs to develop a condition known as breast implant associated anaplastic large cell lymphoma (“BIA-ALCL”), and that the Company is liable to the plaintiffs based on claims for negligence, strict liability (manufacturing defects), strict liability (failure to warn), breach of express and implied warranties, and punitive damages. The Company filed a motion to dismiss the complaint on December 7, 2020. On February 28, 2022 the Court granted the Company’s motion, and dismissed the plaintiff’s complaint with prejudice. On March 28, 2022, the plaintiff filed a motion for reconsideration of the Court’s order. The Company opposed that motion on April 11, 2022.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	12. Subsequent Events Amended and Restated Facility Agreement On October 12, 2022 , the Company entered into an Amended and Restated Facility Agreement (the “Restated Agreement”) by and among the Company as borrower, certain of the Company’s subsidiaries from time to time party thereto as guarantors and Deerfield Partners, L.P., as agent and lender (“Deerfield”). The Restated Agreement amends and restates the Company’s existing Facility Agreement with Deerfield, dated March 11, 2020 (the “Existing Agreement”), pursuant to which the Company issued and sold to Deerfield an unsecured and subordinated convertible note in a principal amount of $ 60.0 million (the “Original Note”). In connection with the Restated Agreement, on October 12, 2022, the Company and Deerfield entered into an Exchange Agreement pursuant to which Deerfield exchanged $ 10.0 million of principal under the Original Note for securities of the Company as further described below, reducing the outstanding principal amount of the Original Note to $ 50.0 million. Pursuant to the Restated Agreement, the maturity date of the Original Note was extended until March 11, 2026 , and the initial conversion price was reduced to $ 2.75 , representing a 272 % premium over the Company’s closing stock price of $ 0.7401 on October 11, 2022. On the date of the Restated Agreement and pursuant to the terms thereof, the Company issued and sold an additional senior secured convertible note in a principal amount of $ 23.0 million (the “New Note” and, together with the Original Note, the “Convertible Notes”). The New Note matures on the fifth anniversary of the issuance date and is convertible into shares of the Company’s common stock, par value $ 0.01 (the “Common Stock”), at an initial conversion price of $ 1.00 , representing a 35 % premium over the Company’s closing stock price of $ 0.7401 on October 11, 2022. On the payment, repayment, dischargement, redemption or prepayment of the New Note or upon a Successor Major Transaction Conversion (as defined in the New Note), the Company will pay a non-refundable exit fee equal to 1.95 % of the New Note so paid, repaid, discharged, redeemed or prepaid, as the case may be. The New Note was sold in a private placement to Deerfield pursuant to an exemption for transactions by an issuer not involving a public offering under Section 4(2) of the Securities Act of 1933, as amended (the “Securities Act”), and Rule 506(b) of Regulation D promulgated under the Securities Act (“Regulation D”). The Company made this determination based on the representations of Deerfield in the Restated Agreement, including that Deerfield is an “accredited investor” within the meaning of Rule 501 of Regulation D. In connection with the Restated Agreement and the Convertible Notes issued thereunder, all of the Company’s operating subsidiaries (each a “Guarantor” and, collectively, the “Guarantors”) entered into a Guaranty and Security Agreement, dated as of October 12, 2022 (the “Guaranty and Security Agreement”), whereby the Guarantors agreed to guarantee the obligations and liabilities of the Company under the Restated Agreement and the Convertible Notes. The Company used the proceeds from the New Note to repay in full the outstanding amounts under its Second Amended and Restated Credit and Security Agreement (Term Loan), dated December 31, 2021, by and among the Company, certain of its wholly owned subsidiaries, the lenders party thereto and MidCap Financial Trust, as administrative agent and collateral agent (as amended, amended and restated, supplemented or otherwise modified prior to the date hereof, the “MidCap Term Credit Agreement”) and repay in full the outstanding amounts, and terminate the outstanding commitments, under that certain Amended and Restated Credit and Security Agreement (Revolving Loan), dated as of July 1, 2019, by and among the Company, certain of its wholly owned subsidiaries, the lenders party thereto and MidCap Funding IV Trust, as administrative and collateral agent (as amended, amended and restated, supplemented or otherwise modified prior to the date hereof, the “MidCap Revolving Credit Agreement”). The New Note bears interest at Term SOFR plus 5.75 % per annum, payable quarterly on the last business day of each calendar quarter commencing with the calendar quarter ending December 31, 2022. The New Note is convertible at any time at the option of Deerfield, provided that Deerfield is prohibited from converting the New Note into shares of Common Stock if, upon such conversion, the Holder (together with certain affiliates and “group” members) would beneficially own more than 4.985 % of the total number of shares of Common Stock then issued and outstanding. Pursuant to the New Note, Deerfield has the option to demand repayment of all outstanding principal, and any unpaid interest accrued thereon and any other amounts payable under the Restated Agreement (including the Exit Fee (in the case of the New Note) and any make whole amounts), in connection with a Major Transaction (as defined in the Convertible Notes), which shall include, among others, any acquisition or other change of control of the Company; the sale or transfer of assets of the Company equal to more than 50 % of the Enterprise Value (as defined in the Convertible Notes) of the Company; a liquidation, bankruptcy or other dissolution of the Company; or if at any time shares of the Company’s common stock are not listed on an Eligible Market (as defined in the Convertible Notes). The Convertible Notes are subject to specified events of default, the occurrence of which would entitle Deerfield to immediately demand repayment of all outstanding principal and accrued interest on the Convertible Note. Such events of default include, among others, failure to make any payment under the Convertible Note when due, failure to observe or perform any covenant under the Restated Agreement or the other transaction documents related thereto (subject to a standard cure period), the failure of the Company to be able to pay debts as they come due, the commencement of bankruptcy or insolvency proceedings against the Company, a material judgement levied against the Company and a material default by the Company under the Convertible Note. The New Note will be secured by (i) a security interest in substantially all of the assets of the Company and its subsidiaries and (ii) a pledge of the equity interests of the Company’s direct and indirect subsidiaries (the foregoing, the “Collateral”). In addition, pursuant to the Guaranty and Security Agreement the Company and the Guarantors granted a security interest in the Collateral securing the Original Note on a pari passu basis with the New Note. The Restated Agreement also provides for the issuance of warrants to purchase Common Stock (the “Warrants”) to the extent that the obligations under Restated Agreement and the Convertible Notes are prepaid. If issued, the Warrants will be exercisable on a cash or cashless (net exercise) basis with an initial exercise price equal to the conversion price of the Original Note and New Note, respectively, for the number of Conversion Shares (as defined in the Convertible Notes) which the repaid amount would have been convertible into and will be subject to the Beneficial Ownership Cap, as well as certain other customary anti-dilution adjustments upon the occurrence of certain events such as stock splits, subdivisions, reclassifications or combinations of Common Stock consistent with those included in the Convertible Notes. The Warrants will also provide, at the election of each holder thereof, for the payment of the exercise price therefor by reduction of the principal amount of any outstanding Convertible Notes held by such holder. Upon the consummation of a “Major Transaction” (as defined in the Warrants and consistent with the term as used in the Convertible Notes), holders of the Warrants may elect to (i) have their Warrants redeemed by the Company for an amount equal to the Black-Scholes value of such Warrant, in cash or, if applicable, in the form of the consideration paid to the Company’s stockholders in a Major Transaction, or (ii) have such Warrants be assumed by the successor to the Company in a Major Transaction, if applicable. Holders of the Warrants are also entitled to participate in any dividends or distributions to holders of Common Stock at the time such dividends or distributions are paid to such stockholders. If issued, the Warrants and the shares of Common Stock issuable upon their exercise will be issued in a private placement pursuant to Section 3(a)(9) under the Securities Act as an exchange with existing security holders (in the case of a cashless exercise of the Warrants or, in the case of a cash exercise, Section 4(a)(2) of the Securities Act in transactions not involving a public offering). The Company may redeem all or any portion of the principal amount of the Convertible Notes for cash. Upon redemption of any Convertible Notes, the Company will issue Warrants covering the same number of shares of Common Stock underlying, and at an exercise price equal to the conversion price of, the redeemed Convertible Notes. The Convertible Notes provide for the optional redemption of the Convertible Notes without issuance of any Warrants or payment of any additional make whole amount (unless such Convertible Note is converted following receipt of an optional redemption notice but prior to payment of the redemption amount) provided that each of the following is greater than 130 % of the conversion price then in effect: (1) the volume weighted average price of the Common Stock on each of any twenty (20) trading days during the period of thirty (30) consecutive trading days ending on the date on which the Company delivers an optional redemption notice, (2) the volume weighted average price of the Common Stock on the last trading day of such period and (3) the closing price of the Common Stock on the last trading day of such period. The Company may not effect any optional redemption during a delisting event or unless all conversion shares and warrant shares are freely tradable. The Company is subject to a number of affirmative and restrictive covenants pursuant to the Restated Agreement, including covenants regarding compliance with applicable laws and regulations, maintenance of property, payment of taxes, maintenance of insurance, business combinations, incurrence of additional indebtedness, prepayments of other unsecured indebtedness and transactions with affiliates, among other covenants. In addition, the Company is required to seek stockholder approval for either a reverse split of its common stock or an increase in the number of authorized shares of Common Stock, with such split or increase to take effect by not later than December 26, 2022. If the Company does not receive approve for such a split or increase, then the Convertible Notes and Warrants, if any, will be settleable is cash and the Company will be in default under the Convertible Notes. The Restated Agreement also includes a covenant that the Company will seek to raise capital in an equity transaction of at least $ 20,000,000 , which the Company intends to pursue following the closing of the Restated Agreement. The Company is also restricted from paying dividends or making other distributions or payments on its capital stock, subject to limited exceptions. Exchange Agreement On October 12, 2022, the Company entered into an Exchange Agreement with Deerfield pursuant to which Deerfield agreed to exchange $ 10 million of principal amount under the Original Note for 2,967,742 shares of Common Stock (the “Exchange Shares”) and a pre-funded warrant to purchase 10,543,946 shares of Common Stock (the “Exchange Warrants”), reflecting a price per share of Common Stock equal to $ 0.740 1, the closing price on October 11, 2022. The Exchange Shares, the Exchange Warrants and the shares of Common Stock issuable upon exercise of the Exchange Warrants (the “Exchange Warrant Shares”) were issued (or, in the case of the Exchange Warrant Shares, will be issued”) in a private placement pursuant to Section 3(a)(9) under the Securities Act as an exchange with existing security holders). The Exchange Warrants are immediately exercisable, have an exercise price of $ 0.0001 per share, and may be exercised on a cash or cashless basis at any time until all of the Exchange Warrants are exercised in full. Under the terms of the Exchange Warrants, a holder will not be entitled to exercise any portion of any such warrant, if, upon giving effect to such exercise, the aggregate number of shares of Common Stock beneficially owned by the holder (together with its affiliates, any other persons acting as a group together with the holder or any of the holder’s affiliates, and any other persons whose beneficial ownership of Common Stock would or could be aggregated with the holder’s for purposes of Section 13(d) or Section 16 of the Securities Exchange Act of 1934, as amended) would exceed 4.985 % of the number of shares of Common Stock outstanding immediately after giving effect to the exercise. The Exchange Agreement contains customary representations, warranties and agreements by the Company, customary conditions to closing, indemnification obligations of the Company, other obligations of the parties, and termination provisions. The foregoing description of the Exchange Agreement and the Exchange Warrants does not purport to be complete and is qualified in its entirety by reference to the Exchange Agreement and the Form of Exchange Warrant, copies of each of which are filed herewith as Exhibit 10.2 and Exhibit 4.4, respectively, and incorporated herein by reference. Registration Rights Agreement In connection with the Restated Agreement, on October 12, 2022, the Company and Deerfield entered into an Amended and Restated Registration Rights Agreement (the “Registration Rights Agreement”), which amends and restated the existing Registration Rights Agreement entered into on March 11, 2022. Pursuant to the Registration Rights Agreement, the Company has agreed to prepare and file with the Securities and Exchange Commission (the “SEC”) a Registration Statement on Form S-3, or such other form as required to effect a registration of the Common Stock issued or issuable upon conversion of or pursuant to the Convertible Notes, the Warrants or the Exchange Warrants (the “Registrable Securities”), covering the resale of the Registrable Securities and such indeterminate number of additional shares of Common Stock as may become issuable upon conversion of or otherwise pursuant to the Registrable Securities to prevent dilution resulting from certain corporate actions. Such Registration Statement must be filed within 30 calendar days following the date of the Registration Rights Agreement. In the event the SEC does not permit all of the Registrable Securities to be included in the Registration Statement or if the Registrable Securities are not otherwise included in the Registration Statement filed pursuant to the Registration Rights Agreement, the Company has agreed to file an additional Registration Statement covering the resale of all Registrable Securities not already covered by an existing and effective Registration Statement for an offering to be made on a continuous basis pursuant to Rule 415 of the Securities Act as promptly as allowed by the SEC or the SEC Guidance provided to the Company. Following effectiveness of the Registration Statement, the Company will file a combined prospectus supplement under the Registration Statement and the Company’s existing Registration Statement on Form S-3 (No. 333-237636) registering for resale the shares issuable under the Original Note. The Registration Rights Agreement also provides for piggy-back registration, subject to the terms and conditions of the Registration Rights Agreement. The Company will also file a prospectus supplement to the Existing Registration Statement within two days following the date of the Restated Agreement to reflect the amendment to the Original Note. U.S. Department of Justice The Company received a grand jury subpoena dated September 30, 2022 from the U.S. Department of Justice (“DOJ”) requesting the production of materials concerning the trading activities of a former Chief Executive Officer of the Company in 2019 and 2020, including all documents and communications with the General Counsel regarding such activities. In addition, the U.S. Securities and Exchange Commission (the “SEC”) has subpoenaed documents and testimony from each of the Company and its General Counsel. Each of the SEC subpoenas is captioned “In the Matter of Trading in the Securities of Sientra, Inc.” The SEC subpoenas request, among other things, documents and communications relating to trading activities by each of the aforementioned individuals. The investigation by the SEC does not mean that the SEC has concluded that anyone has violated the law. Also, the investigation does not mean that the SEC has a negative opinion of any person, entity or security. The Company intends to cooperate with DOJ and the SEC. The Company is, at this time, unable to predict what action, if any, might be taken in the future by DOJ or the SEC as a result of the matters that are the subject of the subpoenas and investigation. Equity Financing On October 25, 2022, the Company completed a follow on public offering pursuant to an Underwriting Agreement (the “Underwriting Agreement”), dated October 21, 2022, with Craig-Hallum Capital Group LLC, acting as the underwriter named therein (the “Underwriter”) pursuant to which the Company issued and sold 17,785,000 shares of the Company’s Common Stock, including 5,217,390 shares issued pursuant to the Underwriter’s exercise of its option to purchase additional shares, pre-funded warrants to purchase 22,214,990 shares of Common Stock and warrants to purchase 39,999,990 shares of Common Stock, including 5,217,390 shares issued pursuant to the Underwriter’s exercise of its option to purchase additional warrants (the “Offering”). The price to the public in the Offering was $ 0.38 per share of common stock and warrant and $ 0.37 per pre-funded warrant and warrant, before underwriting discounts and commissions. The net proceeds to the Company from the Offering was approximately $ 13.7 million, after deducting underwriting discounts and commissions and estimated Offering expenses payable by the Company.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	a. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Sientra, Inc. (“Sientra”, the “Company”, “we”, “our”, or “us”) in this Quarterly Report on Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America, or GAAP, and the rules and regulations of the U.S. Securities and Exchange Commission, or SEC. Accordingly, they do not include certain footnotes and financial presentations normally required under accounting principles generally accepted in the United States of America for complete financial reporting. The interim financial information is unaudited, but reflects all normal adjustments and accruals which are, in the opinion of management, considered necessary to provide a fair presentation for the interim periods presented. The accompanying condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 filed with the SEC on March 31, 2022, or the Annual Report. The results for the three and nine months ended September 30, 2022 are not necessarily indicative of results to be expected for the year ending December 31, 2022, any other interim periods, or any future year or period. As a result of the miraDry Sale discussed in Note 2, the miraDry business met the criteria to be reported as discontinued operations. Therefore, the Company is reporting the historical results of miraDry, including the results of operations, cash flows, and related assets and liabilities, as discontinued operations for all periods presented herein through the date of the Sale. Unless otherwise noted, the accompanying notes to the unaudited condensed consolidated financial statements have all been revised to reflect continuing operations only. Following the Sale the Company has one operating segment in continuing operations named Plastic Surgery, formerly known as Breast Products.
Liquidity and Going Concern	b. Liquidity and Going Concern The accompanying unaudited condensed consolidated financial statements of the Company have been prepared assuming the Company will continue as a going concern and in accordance with generally accepted accounting principles in the United States of America. The going concern basis of presentation assumes that the Company will continue in operation one year after the date these financial statements are issued and will be able to realize its assets and discharge its liabilities and commitments in the normal course of business. Pursuant to the requirements of the Financial Accounting Standards Board’s Accounting Standards Codification (“ASC”) Topic 205-40, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, management must evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern for one year from the date these condensed consolidated financial statements are issued. This evaluation does not take into consideration the potential mitigating effect of management’s plans that have not been fully implemented or are not within control of the Company as of the date the condensed consolidated financial statements are issued. When substantial doubt exists under this methodology, management evaluates whether the mitigating effect of its plans sufficiently alleviates substantial doubt about the Company’s ability to continue as a going concern. The mitigating effect of management’s plans, however, is only considered if both (1) it is probable that the plans will be effectively implemented within one year after the date that the financial statements are issued, and (2) it is probable that the plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. Since the Company’s inception, it has incurred recurring losses and cash outflows from operations and the Company anticipates that losses will continue in the near term. During the nine months ended September 30, 2022, the Company incurred net losses of $ 51.3 million and used $ 33.5 million of cash in continuing operations. As of September 30, 2022, the Company had cash and cash equivalents of $ 19.0 million. These conditions raise substantial doubt about the Company's ability to continue as a going concern for a period of at least one year from the date of issuance of these unaudited condensed consolidated financial statements. In an effort to alleviate these conditions, management is currently evaluating various funding alternatives to improve liquidity and may seek to raise additional capital from the sale of equity securities and incremental debt financing. As the Company seeks additional sources of financing, there can be no assurance that such financing would be available to the Company on favorable terms or at all. The Company’s ability to obtain additional financing in the debt and equity capital markets is subject to several factors, including market and economic conditions, the Company’s performance and investor sentiment with respect to the Company and its industry. These unaudited condensed financial statements do not include any adjustments relating to the carrying amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern.
Recent Accounting Pronouncements	c. Recent Accounting Pronouncements Recently Adopted Accounting Standards In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848)-Facilitation of the Effects of Reference Rate Reform on Financial Reporting . The amendment provides optional expedients and exceptions for contract modifications that replace a reference rate affected by reference rate reform. The amendments are effective for all entities as of March 12, 2020 through December 31, 2022, and entities may elect to apply by Topic as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. The Company adopted the applicable amendments within ASU 2020-04 prospectively in the second quarter of 2022 and there was no material impact on its condensed consolidated financial statements from the adoption. Recently Issued Accounting Standards In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity . The amendment eliminates certain accounting models and simplifies the accounting for convertible instruments and enhances disclosures for convertible instruments and earnings per share. The amendments are effective for public entities excluding smaller reporting companies for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023 including interim periods within those fiscal years and early adoption is permitted. The Company is currently evaluating the impact that adoption of the standard will have on the condensed consolidated financial statements.
Risks and Uncertainties	d. Risks and Uncertainties As an aesthetics company, surgical procedures involving the Company’s breast products are susceptible to local and national government restrictions, such as social distancing, vaccination requirements, “shelter in place” orders and business closures. In addition, some treatment facilities have reduced staffing and postponed certain non-emergency procedures in response to COVID-19 or diverted resources to treat those patients with COVID-19. The Company anticipates that the continuing shortage in staff, especially nurses, at hospitals across the U.S. due to the impact of COVID-19 may also lower number of non-emergency procedures performed. The inability or limited ability to perform such non-emergency procedures and patients electing to postpone elective aesthetics procedures due to the pandemic significantly harmed the Company’s revenues since the second quarter of 2020 and continued to harm the Company’s revenues during the nine months ended September 30, 2022. While many states have lifted certain restrictions on non-emergency procedures and procedural volume rates for non-emergency procedures have been recovering, the Company will likely continue to experience future harm to its revenues while existing or new restrictions remain in place. It is not possible to accurately predict the length or severity of the COVID-19 pandemic or the impact on the Company’s business, including the timing for a broad and sustained ability to perform non-emergency procedures involving the Company’s products. The Company continues to monitor and assess new information related to the COVID-19 pandemic, the actions taken to contain or treat COVID-19, as well as the economic impact on local, regional, national and international customers and markets. Further, the spread of COVID-19 has caused the Company to modify workforce practices, and the Company may take further actions determined to be in the best interests of the Company’s employees or as required by governments. The continued spread of COVID-19, or another infectious disease, and other geopolitical conditions, could also result in delays or disruptions in the Company’s supply chain (for example, sourcing of medical-grade silicone) or adversely affect the Company’s manufacturing facilities and personnel. Further, trade and/or national security protection policies may be adjusted as a result of the COVID-19 pandemic, such as actions by governments that limit, restrict or prevent the movement of certain goods into a country and/or region, and current U.S./China trade relations may be further exacerbated by the pandemic. The estimates used for, but not limited to, determining the collectability of accounts receivable, fair value of long-lived assets and goodwill, and sales returns liability required could be impacted by the pandemic. While the full impact and duration of COVID-19 is unknown at this time, the Company has made appropriate estimates based on the facts and circumstances available as of the reporting date. These estimates may change as new events occur and additional information is obtained.
Reclassifications	e. Reclassifications Certain reclassifications have been made to prior year amounts to conform to the current year presentation, including those related to discontinued operations following the sale of the miraDry business.

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Disposal Groups Including Discontinued Operations Balance Sheet and Income Statement	The following table presents the aggregate carrying amounts of major classes of assets and liabilities of discontinued operations (in thousands): September 30, December 31, 2022 2021 Assets of discontinued operations: Prepaid expenses and other current assets $ 4 $ 4 Current assets of discontinued operations 4 4 Total assets of discontinued operations $ 4 $ 4 Liabilities of discontinued operations: Accounts payable $ 6 $ 6 Accrued and other current liabilities 494 494 Total liabilities of discontinued operations $ 500 $ 500 The following table provides information regarding the results of discontinued operations (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Net sales $ — $ — $ — $ 9,347 Cost of goods sold — — — 4,805 Gross profit — — — 4,542 Operating expenses 94 57 208 1,744 (Loss) income from operations of discontinued operations ( 94 ) ( 57 ) ( 208 ) 2,798 Other income (expense), net — — — ( 77 ) (loss) income from discontinued operations before income taxes ( 94 ) ( 57 ) ( 208 ) 2,721 Loss on sale of discontinued operations before income taxes — ( 36 ) — ( 2,488 ) Total (loss) income from discontinued operations before income taxes ( 94 ) ( 93 ) ( 208 ) 233 Income tax expense (benefit) — — — — (Loss) income from discontinued operations, net of income taxes $ ( 94 ) $ ( 93 ) $ ( 208 ) $ 233

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Rollforward of Sales Return Liability	The liability for unsatisfied performance obligations under the service warranty as of September 30, 2022 were as follows: Nine Months Ended September 30, 2022 Balance as of December 31, 2021 $ 3,237 Additions and adjustments 1,607 Revenue recognized ( 582 ) Balance as of September 30, 2022 $ 4,262 Less short-term portion ( 774 ) Long-term portion $ 3,488
Schedule of Liability for Unsatisfied Performance Obligations Under Service Warranty	The following table provides a rollforward of the sales return liability (in thousands): Nine Months Ended September 30, 2022 2021 Beginning balance $ 13,399 $ 9,192 Addition to reserve for sales activity 131,281 115,374 Actual returns ( 132,351 ) ( 110,996 ) Change in estimate of sales returns ( 313 ) ( 1,265 ) Ending balance $ 12,016 $ 12,305

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of Carrying Value and Fair Value of Convertible Note	As of September 30, 2022, the carrying value of the long-term debt was not materially different from the fair value. As of September 30, 2022, the carrying value and fair value of the convertible note were as follows (in thousands): September 30, December 31, 2022 2021 Carrying value $ 49,674 $ 47,477 Fair value $ 45,383 $ 42,029

Balance Sheet Components (Table

Balance Sheet Components (Tables)	9 Months Ended
	Sep. 30, 2022
Balance Sheet Related Disclosures [Abstract]
Schedule of inventories, net	Inventories, net consist of the following (in thousands): September 30, December 31, 2022 2021 Raw materials $ 1,754 $ 2,109 Work in progress 4,279 4,796 Finished goods 45,607 46,009 $ 51,640 $ 52,914
Schedule of property and equipment, net	Property and equipment, net consist of the following (in thousands): September 30, December 31, 2022 2021 Leasehold improvements $ 4,902 $ 2,734 Manufacturing equipment and tooling 10,759 9,922 Computer equipment 1,700 1,672 Software 6,385 6,379 Furniture and fixtures 1,291 1,542 25,037 22,249 Less accumulated depreciation ( 10,978 ) ( 8,251 ) $ 14,059 $ 13,998
Schedule of Carrying Amount of Goodwill	The carrying amount of goodwill as of September 30, 2022 and December 31, 2021 were as follows (in thousands): Plastic Surgery Balances as of December 31, 2021 Goodwill 23,480 Accumulated impairment losses ( 14,278 ) Goodwill, net $ 9,202 Balances as of September 30, 2022 Goodwill 23,480 Accumulated impairment losses ( 14,278 ) Goodwill, net $ 9,202
Schedule of Other Intangible assets	The components of the Company’s other intangible assets consist of the following (in thousands): Average Amortization September 30, 2022 Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 10 $ 4,940 $ ( 4,426 ) $ 514 Trade names - finite life 12 800 ( 439 ) 361 Manufacturing know-how 19 8,240 ( 2,272 ) 5,968 Developed technology 8 20,954 ( 1,886 ) 19,068 Total definite-lived intangible assets $ 34,934 $ ( 9,023 ) $ 25,911 Intangibles with indefinite lives Total trade names - indefinite-lived 450 — 450 Total definite and indefinite-lived intangibles $ 35,384 $ ( 9,023 ) $ 26,361 Average Amortization December 31, 2021 Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 10 $ 4,940 $ ( 4,224 ) $ 716 Trade names - finite life 12 800 ( 389 ) 411 Manufacturing know-how 19 8,240 ( 1,652 ) 6,588 Developed technology 8 20,600 — 20,600 Total definite-lived intangible assets $ 34,580 $ ( 6,265 ) $ 28,315 Intangibles with indefinite lives Total trade names - indefinite-lived 450 — 450 Total definite and indefinite-lived intangibles $ 35,030 $ ( 6,265 ) $ 28,765
Schedule of Future Estimated Amortization Expense	The following table summarizes the future estimated amortization expense relating to the Company's definite-lived intangible assets as of September 30, 2022 (in thousands): Amortization Period Expense 2022 $ 2,136 2023 3,552 2024 3,408 2025 3,265 2026 3,092 Thereafter 10,458 $ 25,911
Schedule of accrued and other current liabilities	Accrued and other current liabilities consist of the following (in thousands): September 30, December 31, 2022 2021 Payroll and related expenses $ 1,938 $ 1,975 Accrued severance 949 248 Accrued commissions 2,027 4,329 Accrued bonuses 1,824 3,213 Deferred and contingent consideration, current portion 2,867 2,431 Lease liabilities 1,705 1,666 Other 7,010 7,436 $ 18,320 $ 21,298
Schedule of rollforward of the accrued assurance-type warrantie	The following table provides a rollforward of the accrued assurance-type warranties (in thousands): Nine Months Ended September 30, 2022 2021 Balance as of January 1 $ 2,505 $ 1,934 Warranty costs incurred during the period ( 413 ) ( 270 ) Changes in accrual related to warranties issued during the period 633 673 Changes in accrual related to pre-existing warranties ( 50 ) 11 Balance as of September 30 $ 2,675 $ 2,348
Schedule of Company's Liabilities that are Measured at Fair Value on a Recurring Basis	The following tables present information about the Company’s liabilities that are measured at fair value on a recurring basis as of September 30, 2022 and December 31,2021 and indicate the level of the fair value hierarchy utilized to determine such fair value (in thousands): Fair Value Measurements as of September 30, 2022 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration $ — $ — $ 2,944 $ 2,944 $ — $ — $ 2,944 $ 2,944 Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration $ — $ — $ 3,114 $ 3,114 $ — $ — $ 3,114 $ 3,114
Schedule of Aggregate Fair Values of Company's Liabilities for which Fair Value is Determined by Level 3 Inputs	The following table provides a rollforward of the aggregate fair values of the Company’s liabilities for which fair value is determined by Level 3 inputs (in thousands): Contingent consideration liability Balance, December 31, 2021 $ 3,114 Change in fair value ( 170 ) Balance, September 30, 2022 $ 2,944

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Components of Lease Expense	Components of lease expense were as follows: Three Months Ended September 30, Nine Months Ended September 30, Lease Cost Classification 2022 2021 2022 2021 Operating lease cost Operating expenses $ 578 $ 405 $ 1,429 $ 1,239 Operating lease cost Inventory 102 154 323 377 Sublease income Operating expenses ( 287 ) ( 233 ) ( 826 ) ( 301 ) Total operating lease cost $ 393 $ 326 $ 926 $ 1,315 Finance lease cost Amortization of right-of-use assets Operating expenses $ — $ 8 $ 3 $ 26 Amortization of right-of-use assets Inventory 13 12 36 35 Interest on lease liabilities Other income (expense), net 1 2 3 6 Total finance lease cost $ 14 $ 22 $ 42 $ 67 Total lease cost $ 407 $ 348 $ 968 $ 1,382
Supplemental Cash Flow Information Related to Operating and Finance Leases	Supplemental cash flow information related to operating and finance leases for the nine months ended September 30, 2022 was as follows (in thousands): 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 1,277 $ 1,261 Operating cash outflows from finance leases 40 56 Right-of-use assets obtained in exchange for lease obligations: Operating leases, net of tenant improvement allowances of $ 1.1 million $ 1,542 $ 572
Supplemental Balance Sheet Information Related to Operating and Finance Leases	Supplemental balance sheet information related to operating and finance leases was as follows (in thousands, except lease term and discount rate): September 30, December 31, 2022 2021 Reported as: Right of use assets, net Operating lease right-of-use assets $ 6,855 $ 6,488 Finance lease right-of-use assets 39 77 Total right-of use assets $ 6,894 $ 6,565 Accrued and other current liabilities Operating lease liabilities $ 1,677 $ 1,595 Fina nce lease liabilities 28 71 Lease liabilities Operating lease liabilities 6,994 5,576 Finance lease liabilities 5 28 Total lease liabilities $ 8,704 $ 7,270 Weighted average remaining lease term (years) Operating leases 5 4 Finance leases 1 2 Weighted average discount rate Operating leases 9.18 % 8.16 % Finance leases 6.90 % 6.90 %
Maturities of Operating and Finance Lease Liabilities	As of September 30, 2022, maturities of the Company’s operating and finance lease liabilities and sublease income are as follows (in thousands): Period Operating leases Finance leases Total Sublease income 2022 $ 559 $ 10 $ 569 $ ( 465 ) 2023 2,628 23 2,651 ( 224 ) 2024 2,369 1 2,370 ( 231 ) 2025 1,467 — 1,467 ( 39 ) 2026 1,438 — 1,438 — 2027 and thereafter 2,689 — 2,689 — Total lease payments (receipts) $ 11,150 $ 34 $ 11,184 $ ( 959 ) Less imputed interest 2,479 1 2,480 Total lease liabilities $ 8,671 $ 33 $ 8,704

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Summary of option activity	The following summarizes all option activity under the 2007 Plan, 2014 Plan and Inducement Plan: Weighted Weighted average remaining Option exercise contractual Shares price term (year) Balances at December 31, 2021 1,703,963 $ 4.75 5.41 Granted 150,000 Forfeited ( 77,034 ) 5.05 Balances at September 30, 2022 1,776,929 $ 4.34 5.27
Summary of RSUs activity	Activity related to RSUs is set forth below: Weighted Number grant date of shares fair value Balances at December 31, 2021 2,799,552 $ 8.11 Granted 4,601,848 1.85 Vested ( 670,824 ) 5.57 Forfeited ( 242,363 ) - Balances at September 30, 2022 6,488,213 $ 4.23

Net (Loss) Income Per Share (Ta

Net (Loss) Income Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of net loss per share, basic and diluted	Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (Loss) income from continuing operations $ ( 14,887 ) $ 28,503 $ ( 51,118 ) $ ( 46,647 ) (Loss) Income from discontinued operations, net of income taxes ( 94 ) ( 93 ) ( 208 ) 233 Net (loss) income $ ( 14,981 ) $ 28,410 $ ( 51,326 ) $ ( 46,414 ) Expenses attributable to the convertible note $ - $ ( 34,158 ) $ - $ - Losses attributable to common shares $ ( 14,981 ) $ ( 5,748 ) $ ( 51,326 ) $ ( 46,414 ) Weighted average common shares outstanding, basic 62,848,172 58,005,784 62,613,501 56,680,594 Weighted average common shares outstanding, diluted 62,848,172 72,639,930 62,613,501 56,680,594 Basic (loss) earnings per share: Continuing operations $ ( 0.24 ) $ 0.49 $ ( 0.82 ) $ ( 0.82 ) Discontinued operations ( 0.00 ) 0.00 ( 0.00 ) 0.00 Basic net (loss) income per share $ ( 0.24 ) $ 0.49 $ ( 0.82 ) $ ( 0.82 ) Diluted loss per share: Continuing operations $ ( 0.24 ) $ ( 0.08 ) $ ( 0.82 ) $ ( 0.82 ) Discontinued operations ( 0.00 ) ( 0.00 ) ( 0.00 ) ( 0.00 ) Diluted net loss income per share $ ( 0.24 ) $ ( 0.08 ) $ ( 0.82 ) $ ( 0.82 )
Schedule of weighted average potentially dilutive securities excluded from the computation of diluted net loss per share attributable to common stockholders	The Company excluded the following weighted average potentially dilutive securities, outstanding for the three and nine months ended September 30, 2022 and 2021, from the computation of diluted net loss per share attributable to common stockholders for the three and nine months ended September 30, 2022 and 2021 because they had an anti-dilutive impact due to the net loss attributable to common stockholders incurred for the periods. Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Stock issuable upon conversion of convertible note 14,634,146 — 14,634,146 14,634,146 Stock options to purchase common stock — 1,582,901 1,659 1,629,493 Unvested RSUs 4,763,225 2,322,816 3,675,495 2,049,832 19,397,371 3,905,717 18,311,300 18,313,471

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents	$ 18,975,000			$ 66,127,000			$ 18,975,000	$ 66,127,000	$ 51,772,000
Incurred net losses	(14,981,000)	$ (18,304,000)	$ (18,041,000)	$ 28,410,000	$ (20,134,000)	$ (54,690,000)	(51,326,000)	(46,414,000)
Cash used in operation							(33,658,000)	$ (29,552,000)
Going Concern
Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents	$ 19,000,000						19,000,000
Incurred net losses							(51,300)
Cash used in operation							$ 33,500,000

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Receivable	$ 34,360	$ 34,360	$ 33,105
Accounts payable	7,352	7,352	$ 7,402
Sublease Income	300	800
Transition Services Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
TSA fees and cost reimbursements in operating expenses from continuing operations		200
Payments relating to the TSA services		300
Receivable relating to TSA services		2,300
Remittance relating to TSA services		$ 2,300
Sublease Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Sublease term initial period		6 months
Other Current Assets | Transition Services Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Receivable	$ 100	$ 100
miraDry
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Proceeds from sale of assets		10,000
Net upfront cash proceeds		11,300
Loss on sale of businesses		(2,500)
Payment for post close changes in net asset value		$ 3,200

Discontinued Operations - Summa

Discontinued Operations - Summary of Aggregate Carrying Amounts of Major Classes of Assets and Liabilities of Discontinued Operations (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets of discontinued operations:
Prepaid expenses and other current assets	$ 4	$ 4
Current assets of discontinued operations	4	4
Total assets of discontinued operations	4	4
Liabilities of discontinued operations:
Accounts payable	6	6
Accrued and other current liabilities	494	494
Total liabilities of discontinued operations	$ 500	$ 500

Discontinued Operations - Sum_2

Discontinued Operations - Summary of Information Regarding the Results of Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Discontinued Operation, Income (Loss) from Discontinued Operation Disclosures [Abstract]
Net sales	$ 0	$ 0	$ 0	$ 9,347
Cost of goods sold	0	0	0	4,805
Gross profit	0	0	0	4,542
Operating expenses	94	57	208	1,744
(Loss) income from operations of discontinued operations	(94)	(57)	(208)	2,798
Other income (expense), net	0	0	0	(77)
(loss) income from discontinued operations before income taxes	(94)	(57)	(208)	2,721
Loss on sale of discontinued operations before income taxes	0	(36)	0	(2,488)
Total (loss) income from discontinued operations before income taxes	(94)	(93)	(208)	233
Income tax expense (benefit)	0	0	0	0
(Loss) income from discontinued operations, net of income taxes	$ (94)	$ (93)	$ (208)	$ 233

Revenue (Details 1)

Revenue (Details 1) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-06-01	Sep. 30, 2022
Product Replacement
Revenue From Contracts With Customers [Line Items]
Performance obligation satisfying period	20 years
Breast Products and Consumable miraDry products
Revenue From Contracts With Customers [Line Items]
Performance obligation satisfying period	30 days
Maximum | Financial Assistance
Revenue From Contracts With Customers [Line Items]
Performance obligation satisfying period	24 months
Minimum | Financial Assistance
Revenue From Contracts With Customers [Line Items]
Performance obligation satisfying period	3 months

Revenue (Details)

Revenue (Details)	9 Months Ended
	Sep. 30, 2022
Change in Contract with Customer, Liability [Abstract]
Period for sales return	6 months

Revenue - Schedule of Liability

Revenue - Schedule of Liability for Unsatisfied Performance Obligations Under Service Warranty and Deliverables Under Certain Marketing Programs (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Change in Contract with Customer, Liability [Abstract]
Balance as of December 31, 2021	$ 3,237
Additions and adjustments	1,607
Revenue recognized	(582)
Balance as of September 30, 2022	4,262
Less short-term portion	(774)
Long-term portion	$ 3,488

Revenue - Schedule of Rollforwa

Revenue - Schedule of Rollforward of Sales Return Liability (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue Recognition [Abstract]
Beginning balance	$ 13,399	$ 9,192
Addition to reserve for sales activity	131,281	115,374
Actual returns	(132,351)	(110,996)
Change in estimate of sales returns	(313)	(1,265)
Ending balance	$ 12,016	$ 12,305

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Schedule of Carrying Value and Fair Value of Convertible Note (Details) - Convertible Note - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Carrying Value	$ 49,674	$ 47,477
Fair Value	$ 45,383	$ 42,029

Balance Sheet Components (Inven

Balance Sheet Components (Inventories) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Balance Sheet Related Disclosures [Abstract]
Raw materials	$ 1,754	$ 2,109
Work in progress	4,279	4,796
Finished goods	45,607	46,009
Inventory, net	$ 51,640	$ 52,914

Balance Sheet Components (PPE)

Balance Sheet Components (PPE) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 25,037		$ 25,037		$ 22,249
Less accumulated depreciation	(10,978)		(10,978)		(8,251)
Property and equipment, net	14,059		14,059		13,998
Depreciation expense	600	$ 700	2,200	$ 2,200
Leasehold improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	4,902		4,902		2,734
Manufacturing equipment and toolings
Property Plant And Equipment [Line Items]
Property and equipment, gross	10,759		10,759		9,922
Computer equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	1,700		1,700		1,672
Software
Property Plant And Equipment [Line Items]
Property and equipment, gross	6,385		6,385		6,379
Furniture and fixtures
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 1,291		$ 1,291		$ 1,542

Balance Sheet Components - Sche

Balance Sheet Components - Schedule of Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Goodwill and intangible assets
Goodwill, net	$ 9,202	$ 9,202
Plastic Surgery
Goodwill and intangible assets
Goodwill	23,480	23,480
Accumulated impairment losses	(14,278)	(14,278)
Goodwill, net	$ 9,202	$ 9,202

Balance Sheet Components - Comp

Balance Sheet Components - Components of Other Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 34,934	$ 34,580
Accumulated Amortization	(9,023)	(6,265)
Intangible Assets, net	25,911	28,315
Intangible Asset Gross Carrying Amount	35,384	35,030
Total Intangible Assets Net	$ 26,361	$ 28,765
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	10 years	10 years
Gross Carrying Amount	$ 4,940	$ 4,940
Accumulated Amortization	(4,426)	(4,224)
Intangible Assets, net	$ 514	$ 716
Trade name
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	12 years	12 years
Gross Carrying Amount	$ 800	$ 800
Accumulated Amortization	(439)	(389)
Intangible Assets, net	361	411
Indefinite-lived intangible assets	$ 450	$ 450
Manufacturing know-how
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	19 years	19 years
Gross Carrying Amount	$ 8,240	$ 8,240
Accumulated Amortization	(2,272)	(1,652)
Intangible Assets, net	$ 5,968	$ 6,588
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	8 years	8 years
Gross Carrying Amount	$ 20,954	$ 20,600
Accumulated Amortization	(1,886)	0
Intangible Assets, net	$ 19,068	$ 20,600

Balance Sheet Components (Goodw

Balance Sheet Components (Goodwill and Other Intangible Assets) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Other intangible assets
Amortization expense	$ 0.9	$ 0.3	$ 2.8	$ 0.9

Balance Sheet Components - Sc_2

Balance Sheet Components - Schedule of Future Estimated Amortization Expense (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Estimated amortization expense
2022	$ 2,136
2023	3,552
2024	3,408
2025	3,265
2026	3,092
Thereafter	10,458
Total amortization	$ 25,911

Balance Sheet Components (Accru

Balance Sheet Components (Accrued liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Accrued and other current liabilities
Payroll and related expenses	$ 1,938	$ 1,975
Accrued severance	949	248
Accrued commissions	2,027	4,329
Accrued bonuses	1,824	3,213
Deferred and contingent consideration, current portion	2,867	2,431
Lease liabilities	1,705	1,666
Other	7,010	7,436
Total	$ 18,320	$ 21,298
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued and Other Current Liabilities	Accrued and Other Current Liabilities
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued and Other Current Liabilities	Accrued and Other Current Liabilities

Balance Sheet Components - Sc_3

Balance Sheet Components - Schedule of rollforward of the accrued assurance-type warranties (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beginning Balance	$ 2,505	$ 1,934
Warranty costs incurred during the period	(413)	(270)
Changes in accrual related to warranties issued during the period	633	673
Changes in accrual related to pre-existing warranties	50	11
Ending Balance	$ 2,675	$ 2,348
Monte-Carlo Simulation Model | Measurement Input, Volatility Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assumption for Fair Value of Interests Continued to be Held by Transferor Servicing Assets or Liabilities Volatility Rate	98%

Balance Sheet Components (Liabi

Balance Sheet Components (Liabilities measured at fair value) (Details)	9 Months Ended
	Sep. 30, 2022
Measurement Input, Discount Rate | BIOCORNEUM | Future Royalty Payments
Fair Value Measurements
Fair value measurement discount rate	20%

Balance Sheet Components - Sc_4

Balance Sheet Components - Schedule of Company's Liabilities that are Measured at Fair Value on a Recurring Basis (Details) - Fair Value, Recurring - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fair Value Measurements
Fair value liability	$ 2,944
Contingent Consideration Liability
Fair Value Measurements
Fair value liability	2,944	$ 3,114
Derivative Liability
Fair Value Measurements
Fair value liability		3,114
Level 3
Fair Value Measurements
Fair value liability	2,944
Level 3 | Contingent Consideration Liability
Fair Value Measurements
Fair value liability	$ 2,944	3,114
Level 3 | Derivative Liability
Fair Value Measurements
Fair value liability		$ 3,114

Balance Sheet Components - Sc_5

Balance Sheet Components - Schedule of Aggregate Fair Values of Company's Liabilities for which Fair Value is Determined by Level 3 Inputs (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Fair Value Measurements
Balance at beginning of the period	$ 3,114
Level 3 | Contingent Consideration Liability | Fair Value, Recurring
Fair Value Measurements
Change in fair value	(170)
Balance at the end of the period	$ 2,944

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Lessee Lease Description [Line Items]
Total operating lease cost	$ 393	$ 326	$ 926	$ 1,315
Sublease income	(300)		(800)
Finance lease cost
Total finance lease cost	14	22	42	67
Total lease cost	407	348	968	1,382
Inventory
Lessee Lease Description [Line Items]
Total operating lease cost	102	154	323	377
Finance lease cost
Amortization of right-of-use assets	13	12	36	35
Operating Expenses
Lessee Lease Description [Line Items]
Total operating lease cost	578	405	1,429	1,239
Sublease income	(287)	(233)	(826)	(301)
Finance lease cost
Amortization of right-of-use assets	0	8	3	26
Other Income (Expense), Net
Finance lease cost
Interest on lease liabilities	$ 1	$ 2	$ 3	$ 6

Leases (Details)

Leases (Details)	1 Months Ended
	Jan. 31, 2022
Lessee Lease Description [Line Items]
Sublease term of contract	3 years

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information Related to Operating and Finance Leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 1,277	$ 1,261
Operating cash outflows from finance leases	40	56
Right-of-use assets obtained in exchange for lease obligations:
Operating leases, net of tenant improvement allowances of $1.1 million	$ 1,542	$ 572

Leases - Supplemental Cash Fl_2

Leases - Supplemental Cash Flow Information Related to Operating and Finance Leases (Parenthetical) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Lessee Disclosure [Abstract]
Operating leases, net of tenant improvement allowances	$ 1.1	$ 1.1

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information Related to Operating and Finance Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets and Liabilities, Lessee [Abstract]
Operating lease right-of-use assets	$ 6,855	$ 6,488
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Total right-of use assets	Total right-of use assets
Right of use assets, net	$ 39	$ 77
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Total right-of use assets	Total right-of use assets
Total right-of use assets	$ 6,894	$ 6,565
Operating lease liabilities	$ 1,677	$ 1,595
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued and Other Current Liabilities	Accrued and Other Current Liabilities
Finance lease liabilities	$ 28	$ 71
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued and Other Current Liabilities	Accrued and Other Current Liabilities
Operating lease liabilities	$ 6,994	$ 5,576
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	OperatingAndFinanceLeaseLiability	OperatingAndFinanceLeaseLiability
Lease liabilities	$ 5	$ 28
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	OperatingAndFinanceLeaseLiability	OperatingAndFinanceLeaseLiability
Total lease liabilities	$ 8,704	$ 7,270
Weighted average remaining lease term (years)
Operating leases	5 years	4 years
Finance leases	1 year	2 years
Weighted average discount rate
Operating leases	9.18%	8.16%
Finance leases	6.90%	6.90%

Leases - Maturities of Operatin

Leases - Maturities of Operating and Finance Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Operating Lease Liabilities, Payments Due [Abstract]
Operating leases, 2022	$ 559
Operating leases, 2023	2,628
Operating leases, 2024	2,369
Operating leases, 2025	1,467
Operating leases, 2026	1,438
Operating leases, 2027 and thereafter	2,689
Total operating lease payments (receipts)	11,150
Less imputed interest, Operating leases	2,479
Total operating lease liabilities	8,671
Finance Lease Liabilities, Payments, Due [Abstract]
Finance leases, 2022	10
Finance leases, 2023	23
Finance leases, 2024	1
Total finance lease payments (receipts)	34
Less imputed interest, Finance leases	1
Total finance lease liabilities	33
Lessee Lease Liability Payments Due [Abstract]
2022	569
2023	2,651
2024	2,370
2025	1,467
2026	1,438
2027 and thereafter	2,689
Total lease payments (receipts)	11,184
Less imputed interest	2,480
Total lease liabilities	8,704	$ 7,270
Sublease Income Payments Due [Abstract]
Subincome lease, 2022	(465)
Subincome lease, 2023	(224)
Subincome lease, 2024	(231)
Subincome lease, 2025	(39)
Total sublease income payments (receipts)	$ (959)

Debt (Details)

Debt (Details) - USD ($)		3 Months Ended			9 Months Ended
	Jul. 25, 2017	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Mar. 11, 2020
Line Of Credit Facility [Line Items]
Additional interest (as a percent)	5%
Amortization of debt issuance costs and discounts					$ 3,029,000	$ 2,632,000
Increase in percentage of payment fee			0.50%
Convertible Note
Line Of Credit Facility [Line Items]
Loan amount outstanding		$ 60,000,000			60,000,000
Tranche 6
Line Of Credit Facility [Line Items]
Debt Instrument principal amount			$ 9,000,000
Restated Term Loan Agreement
Line Of Credit Facility [Line Items]
Loan amount outstanding		21,000,000			21,000,000
Unamortized debt issuance costs		200,000			200,000
Unamortized debt discount and issuance costs		700,000			700,000
Exit fee payable					300,000
Revolving Loan
Line Of Credit Facility [Line Items]
Loan amount outstanding		0			0
Revolving Loan | Other Assets
Line Of Credit Facility [Line Items]
Unamortized debt issuance costs		32,000			32,000
Term Loan and Revolving Loan
Line Of Credit Facility [Line Items]
Amortization of debt issuance costs		200,000		$ 100,000	500,000	$ 400,000
Term Loan and Revolving Loan | Tranche 4
Line Of Credit Facility [Line Items]
Debt Instrument principal amount			$ 5,000,000
Deerfield Facility Agreement | Convertible Note
Line Of Credit Facility [Line Items]
Unamortized debt discount and issuance costs		10,300,000			10,300,000
Debt instrument interest rate				12%		12%
Amortization of debt issuance costs and discounts		$ 900,000		$ 800,000	$ 2,500,000	$ 2,200,000
Debt Instrument principal amount							$ 60,000,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Stock other disclosures
Common and preferred stock, shares authorized	210,000,000	210,000,000
Common stock, shares authorized	200,000,000	200,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Stockholders' Equity (Options)

Stockholders' Equity (Options) (Details) - USD ($)	3 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021
Stock options
Number of options
Balance at the beginning of period (in shares)			1,703,963
Options granted (in shares)			150,000
Options forfeited (in shares)			(77,034)
Balance at the end of the period (in shares)	1,776,929		1,776,929	1,703,963
Weighted average exercise price
Balance at the beginning of period (in dollars per share)			$ 4.75
Options forfeited (in dollars per share)			5.05
Balance at the end of period (in dollars per share)	$ 4.34		$ 4.34	$ 4.75
Additional information
Weighted average remaining contractual term			5 years 3 months 7 days	5 years 4 months 28 days
Stock-based compensation expense	$ 200,000	$ 100,000
Unrecognized compensation costs (in dollars)	$ 500	$ 400	$ 500
2014 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for future grants	1,808,507		1,808,507
Number of shares available for future grants	(1,808,507)		(1,808,507)
Inducement Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for future grants	0		0
Number of shares awarded			3,524,922
Grant period of stock awards			10 years
Number of additional years of requisite service period			3 years
Vesting period			1 year
Number of shares available for future grants	0		0
Inducement Plan | On the first anniversary
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting percentage			25%
Inducement Plan | Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Purchase price of awards expressed as a percentage of fair value of shares on the date of grant			100%
Percentage of possible payouts of the target award			0%
Inducement Plan | Minimum | Individual options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting percentage			25%
Inducement Plan | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of possible payouts of the target award			100%
2007 Plan and 2014 Plan | Stock options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Grant period of stock awards			10 years
2007 Plan and 2014 Plan | Stock options | Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Purchase price of awards expressed as a percentage of fair value of shares on the date of grant			100%
Percentage of voting power owned by shareholder	10%		10%
2007 Plan and 2014 Plan | Stock options | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Purchase price of awards expressed as a percentage of fair value of shares on the date of grant			110%

Stockholders' Equity (Restricte

Stockholders' Equity (Restricted Stock) (Details) - Restricted stock units - 2014 Plan - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Stockholders' Equity, other disclosures
Requisite service period, annually			3 years
Stock-based compensation expense	$ 1.5	$ 2.1	$ 5.2	$ 7.3
Unrecognized compensation costs (in dollars)	$ 10.5		$ 10.5
Weighted average period over which unrecognized compensation costs are expected to be recognized			1 year 11 months 15 days
Number of shares
Balance at beginning of the period			2,799,552
Granted			4,601,848
Vested			(670,824)
Forfeited			(242,363)
Balance at end of the period	6,488,213		6,488,213
Weighted average grant date fair value
Balance at beginning of the period			$ 8.11
Granted			1.85
Vested			5.57
Forfeited			0
Balance at end of the period	$ 4.23		$ 4.23

Stockholders' Equity (Stock Pur

Stockholders' Equity (Stock Purchase) (Details) - 2014 Employee Stock Purchase Plan - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Oct. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Purchase period of offering			6 months
Rate of purchase price of stock on fair value (as a percent)			85%
Purchases under the award			342,705
Weighted Average purchase price	$ 1.38		$ 1.38
Number of shares available for future grants	1,532,603		1,532,603
Stock-based compensation expense	$ 0.1	$ 0.1	$ 0.4	$ 0.4
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Discount rate on the value of shares through payroll deductions (as a percent)			15%
Expiration period of each offering			27 months
Number of shares reserved for future issuance					255,500

Net (Loss) Income Per Share - S

Net (Loss) Income Per Share - Schedule of Net Loss Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings Per Share [Abstract]
(Loss) income from continuing operations	$ (14,887)			$ 28,503			$ (51,118)	$ (46,647)
(Loss) income from discontinued operations, net of income taxes	(94)			(93)			(208)	233
Net (loss) income	(14,981)	$ (18,304)	$ (18,041)	28,410	$ (20,134)	$ (54,690)	(51,326)	(46,414)
Expenses attributable to the convertible note				(34,158)
Losses attributable to common shares	$ (14,981)			$ (5,748)			$ (51,326)	$ (46,414)
Weighted Average Number of Shares Outstanding, Basic	62,848,172			58,005,784			62,613,501	56,680,594
Weighted Average Number of Shares Outstanding, Diluted	62,848,172			72,639,930			62,613,501	56,680,594
Continuing operations, Basic	$ (0.24)			$ 0.49			$ (0.82)	$ (0.82)
Discontinued operations, Basic	0			0			0	0
Basic net (loss) income per share	(0.24)			0.49			(0.82)	(0.82)
Continuing operations, Diluted	(0.24)			(0.08)			(0.82)	(0.82)
Discontinued operations, Diluted	0			0			0	0
Diluted net loss income per share	$ (0.24)			$ (0.08)			$ (0.82)	$ (0.82)

Net (Loss) Income Per Share -_2

Net (Loss) Income Per Share - Schedule of Weighted Average Potentially Dilutive Securities Excluded from Computation of Diluted Net Loss Per Share Attributable to Common Stockholders (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Potentially dilutive securities
Potentially dilutive securities	19,397,371	3,905,717	18,311,300	18,313,471
Stock issuable upon conversion of convertible note
Potentially dilutive securities
Potentially dilutive securities	14,634,146	0	14,634,146	14,634,146
Stock options to purchase common stock
Potentially dilutive securities
Potentially dilutive securities	0	1,582,901	1,659	1,629,493
Unvested RSUs
Potentially dilutive securities
Potentially dilutive securities	4,763,225	2,322,816	3,675,495	2,049,832

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Tax expense	$ 0	$ 0	$ 0	$ 0

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Legal settlement expense	$ 1.6

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)				3 Months Ended
	Oct. 25, 2022	Oct. 12, 2022	Mar. 11, 2020	Mar. 31, 2021	Sep. 30, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)					$ 0.01	$ 0.01
Common stock
Subsequent Event [Line Items]
Stock issued during period, shares				6,222,222
Convertible Note | Deerfield Facility Agreement
Subsequent Event [Line Items]
Term loan credit and security agreement entered date			Mar. 11, 2020
Debt Instrument principal amount			$ 60,000,000
Subsequent Event | Follow-on Offering
Subsequent Event [Line Items]
Proceeds from the issuance of common stock, net of underwriting discounts, commissions and offering expenses	$ 13,700,000
Subsequent Event | Follow-on Offering | Common stock
Subsequent Event [Line Items]
Price per share	$ 0.38
Stock issued during period, shares	17,785,000
Shares granted to underwriters	5,217,390
Subsequent Event | Follow-on Offering | Warrant
Subsequent Event [Line Items]
Exercise price (in dollars per share)	$ 0.38
Stock issued during period, shares	39,999,990
Shares granted to underwriters	5,217,390
Subsequent Event | Follow-on Offering | Pre-funded Warrant
Subsequent Event [Line Items]
Exercise price (in dollars per share)	$ 0.37
Stock issued during period, shares	22,214,990
Subsequent Event | Deerfield Exchange Agreement
Subsequent Event [Line Items]
Debt Instrument principal amount		$ 10,000,000
Price per share		$ 0.740
Debt conversion, shares Issued		2,967,742
Debt conversion, warrants issued		10,543,946
Exercise price (in dollars per share)		$ 0.0001
Warrant exercise, threshold percentage		4.985%
Subsequent Event | Convertible Note | Deerfield Facility Agreement
Subsequent Event [Line Items]
Percentage of transfer of assets		50%
Subsequent Event | Convertible Note | Amended and Restated Facility Agreement
Subsequent Event [Line Items]
Term loan credit and security agreement entered date		Oct. 12, 2022
Debt Instrument principal amount		$ 50,000,000
Principal debt amount exchanged		$ 10,000,000
Debt maturity date		Mar. 11, 2026
Debt instrument conversion price		$ 2.75
Premium over closing stock price, percentage		272%
Price per share		$ 0.7401
Subsequent Event | New Note
Subsequent Event [Line Items]
Debt covenant, Equity capital that can be raised		$ 20,000,000
Subsequent Event | New Note | Deerfield Facility Agreement
Subsequent Event [Line Items]
Minimum percentage of number of shares of common stock owned by conversion of debt instrument		4.985%
Subsequent Event | New Note | Amended and Restated Facility Agreement
Subsequent Event [Line Items]
Debt Instrument principal amount		$ 23,000,000
Debt instrument conversion price		$ 1
Premium over closing stock price, percentage		35%
Price per share		$ 0.7401
Common stock, par value (in dollars per share)		$ 0.01
Exit fee percentage to aggregate amount of all term loans funded		1.95%
Debt Conversion, terms of conversion		The Convertible Notes provide for the optional redemption of the Convertible Notes without issuance of any Warrants or payment of any additional make whole amount (unless such Convertible Note is converted following receipt of an optional redemption notice but prior to payment of the redemption amount) provided that each of the following is greater than 130% of the conversion price then in effect: (1) the volume weighted average price of the Common Stock on each of any twenty (20) trading days during the period of thirty (30) consecutive trading days ending on the date on which the Company delivers an optional redemption notice, (2) the volume weighted average price of the Common Stock on the last trading day of such period and (3) the closing price of the Common Stock on the last trading day of such period.
Debt conversion, threshold percentage		130%
Subsequent Event | New Note | Amended and Restated Facility Agreement | SOFR
Subsequent Event [Line Items]
Spread on variable rate basis (as a percent)		5.75%