Sientra (SIENQ) 10-Q 12 May 23 2023 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 11, 2023
Cover [Abstract]
Entity Registrant Name	SIENTRA, INC.
Entity Central Index Key	0001551693
Document Type	10-Q
Document Period End Date	Mar. 31, 2023
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		11,189,174
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
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	3333 Michelson Drive
Entity Address, Address Line Two	Suite 650
Entity Address, City or Town	Irvine
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92612
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	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 19,356	$ 26,071
Accounts receivable, net of allowances for doubtful accounts of $3,273 and $3,132 at March 31, 2023 and December 31, 2022, respectively	35,546	36,892
Inventories, net	40,641	42,692
Prepaid expenses and other current assets	1,389	2,094
Total current assets	96,932	107,749
Property and equipment, net	14,658	14,941
Goodwill	9,202	9,202
Other intangible assets, net	24,813	25,676
Right of use assets, net	6,590	7,004
Other assets	849	849
Total assets	153,044	165,421
Current liabilities:
Accounts payable	5,480	6,818
Accrued and other current liabilities	17,710	22,599
Customer deposits	49,846	45,161
Sales return liability	15,458	15,773
Total current liabilities	88,494	90,351
Long-term debt	56,583	55,406
Derivative liability	0	880
Deferred and contingent consideration	2,851	2,791
Warranty reserve	8,266	8,186
Lease liabilities	4,987	5,518
Other liabilities	2,346	2,698
Total liabilities	163,527	165,830
Commitments and contingencies (Note 11)
Stockholders deficit:
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 11,191,241 and 10,709,716 and outstanding 11,183,968 and 10,702,444 shares at March 31, 2023 and December 31, 2022, respectively	112	107
Additional paid-in capital	697,208	694,395
Treasury stock, at cost (7,273 shares at March 31, 2023 and December 31, 2022)	(260)	(260)
Accumulated deficit	(707,543)	(694,651)
Total stockholders' deficit	(10,483)	(409)
Total liabilities and stockholders' deficit	$ 153,044	$ 165,421

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, allowances (in dollars)	$ 3,273	$ 3,132
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	11,191,241	11,183,968
Common stock, shares outstanding	10,709,716	10,702,444
Treasury stock, shares	7,273	7,273

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Net sales	$ 22,557,000	$ 21,398,000
Cost of goods sold	10,410,000	8,553,000
Gross profit	12,147,000	12,845,000
Operating expenses:
Sales and marketing	10,152,000	15,588,000
Research and development	2,708,000	3,144,000
General and administrative	9,851,000	10,208,000
Total operating expenses	22,711,000	28,940,000
Loss from operations	(10,564,000)	(16,095,000)
Other (expense) income, net:
Interest income	106,000	2,000
Interest expense	(2,377,000)	(1,897,000)
Other (expense) income, net	(57,000)	5,000
Total other (expense) income, net	(2,328,000)	(1,890,000)
Loss from continuing operations before income taxes	(12,892,000)	(17,985,000)
Income tax expense	0	0
Loss from continuing operations	(12,892,000)	(17,985,000)
Loss from discontinued operations, net of income taxes	0	(56,000)
Net loss	$ (12,892,000)	$ (18,041,000)
Basic net loss per common share
Continuing operations	$ (1.06)	$ (2.89)
Discontinued operations	0	0
Basic net loss per share	(1.06)	(2.89)
Diluted net loss per common share
Continuing operations	(1.06)	(2.89)
Discontinued operations	0	0
Diluted net loss per share	$ (1.06)	$ (2.89)
Weighted average outstanding common shares used for net loss per common share:
Basic	12,197,294	6,233,407
Diluted	12,197,294	6,233,407

Condensed Consolidated Statem_2

Condensed Consolidated Statements 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, 2021	$ 40,857	$ 62	$ (260)	$ 662,399	$ (621,344)
Balance, beginning of year (in shares) at Dec. 31, 2021		6,224,209	7,273
Derivative liability reclassified to equity	0
Employee stock-based compensation expense	2,196			2,196
Employee stock purchase program (ESPP)	329			329
Employee stock purchase program (ESPP) (in shares)		13,958
Vested RSUs (in shares)		26,533
Shares repurchased for tax withholding on vesting RSUs (shares)		(9,407)
Shares repurchased for tax withholding on vesting RSUs	(255)			(255)
Net loss	(18,041)				(18,041)
Balance, end of year at Mar. 31, 2022	25,086	$ 62	$ (260)	664,669	(639,385)
Balance, end of year (in shares) at Mar. 31, 2022		6,255,293	7,273
Balance, beginning of year at Dec. 31, 2022	(409)	$ 107	$ (260)	694,395	(694,651)
Balance, beginning of year (in shares) at Dec. 31, 2022		10,709,716	7,273
Derivative liability reclassified to equity	880			880
Employee stock-based compensation expense	1,722			1,722
Exercise of warrants		$ 3		(3)
Exercise of warrants (in shares)		290,315
Employee stock purchase program (ESPP)	256	$ 1		255
Employee stock purchase program (ESPP) (in shares)		146,227
Vested RSUs		$ 1		(1)
Vested RSUs (in shares)		70,017
Shares repurchased for tax withholding on vesting RSUs (shares)		(25,034)
Shares repurchased for tax withholding on vesting RSUs	(40)			(40)
Net loss	(12,892)				(12,892)
Balance, end of year at Mar. 31, 2023	$ (10,483)	$ 112	$ (260)	$ 697,208	$ (707,543)
Balance, end of year (in shares) at Mar. 31, 2023		11,191,241	7,273

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net loss	$ (12,892)	$ (18,041)
Loss from discontinued operations, net of income taxes	0	(56)
Loss from continuing operations, net of income taxes	(12,892)	(17,985)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	1,842	1,744
Provision for doubtful accounts	707	315
Provision for warranties	248	291
Provision for inventory	213	(56)
Fair value adjustments of other liabilities held at fair value	66	0
Amortization of debt discount and issuance costs	1,285	938
Stock-based compensation expense	1,722	2,196
Other non-cash adjustments	0	60
Changes in operating assets and liabilities:
Accounts receivable	639	(6,474)
Inventories	1,838	(1,253)
Prepaid expenses, other current assets and other assets	705	907
Accounts payable, accrued, and other liabilities	(7,011)	(1,754)
Customer deposits	4,685	118
Sales return liability	(315)	3,094
Net cash flow used in operating activities - continuing operations	(6,268)	(17,859)
Net cash flow used in operating activities - discontinued operations	0	(56)
Net cash used in operating activities	(6,268)	(17,915)
Cash flows from investing activities:
Purchases of property and equipment	(618)	(246)
Net cash flow used in investing activities - continuing operations	(618)	(246)
Net cash used in investing activities	(618)	(246)
Cash flows from financing activities:
Proceeds from issuance of common stock for employee stock-based plans	256	329
Tax payments related to shares withheld for vested RSUs	(40)	(255)
Gross borrowings under the Term Loan	0	5,000
Gross borrowings under the Revolving Loan	0	2,774
Repayments of the Revolving Loan	0	(2,552)
Deferred financing costs	(45)	(25)
Net cash provided by financing activities	171	5,271
Net decrease in cash, cash equivalents and restricted cash	(6,715)	(12,890)
Cash, cash equivalents and restricted cash at:
Beginning of period	26,677	52,068
End of period	19,962	39,178
Reconciliation of cash, cash equivalents, and restricted cash to the condensed consolidated balance sheets
Cash and cash equivalents	19,356	38,883
Restricted cash included in other assets	606	295
End of period	19,962	39,178
Supplemental disclosure of cash flow information:
Interest paid	1,066	1,070
Supplemental disclosure of non-cash investing and financing activities:
Property and equipment in accounts payable and accrued liabilities	67	30
Asset acquisition, deferred and contingent consideration obligations at fair value	6	0
Deferred financing costs in accounts payable and accrued liabilities	55	298
Derivative liability reclassified to equity	$ 880	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2023
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 U.S. generally accepted accounting principles, or "GAAP", and the rules and regulations of the U.S. Securities and Exchange Commission, or the "SEC". Accordingly, they do not include certain notes and financial presentations normally required under GAAP 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, 2022 filed with the SEC on April 18, 2023, or the Annual Report. The results for the three months ended March 31, 2023 are not necessarily indicative of results to be expected for the year ending December 31, 2023, any other interim periods, or any future year or period. Reverse Stock Split On January 19, 2023, the Company effected a 1-for-10 reverse stock split (the “Reverse Stock Split”) of the Company’s issued and outstanding common stock, par value $ 0.01 per share (the “Common Stock”). by the filing of a Certificate of Amendment (the “Certificate”) with the Secretary of State of the State of Delaware pursuant to the Delaware General Corporation Law. The Reverse Stock Split became effective on January 19, 2023. As a result of the Reverse Stock Split, every 10 shares of Common Stock issued and outstanding were automatically reclassified into one new share of common stock. The Reverse Stock Split did not modify any rights or preferences of the shares of Common Stock. Proportionate adjustments will be made to the exercise or conversion prices and the number of shares underlying the Company’s outstanding equity awards, convertible securities and warrants, as well as to the number of shares issued and issuable under the Company’s equity incentive plans. The Common Stock issued pursuant to the Reverse Stock Split will remain fully paid and non-assessable. The Reverse Stock Split will not affect the number of authorized shares of Common Stock or the par value of the Common Stock. All share information in the accompanying financial statements has been adjusted to reflect the results of the Reverse Stock Split. Discontinued Operations of miraDry 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 three months ended March 31, 2023, the Company incurred net losses of $ 12.9 million and used $ 6.7 million of cash from continuing operations. As of March 31, 2023, the Company had cash and cash equivalents of $ 19.4 million. As a result of these conditions substantial doubt exists about our 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. The unaudited condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. In an effort to alleviate these conditions, management is currently evaluating various cost-saving measures in order to reduce operating expenses and cash outflows. However, the Company will need to generate a significant increase in net sales to further improve profitability and cash inflows, which is dependent upon continued growth in our Plastic Surgery segment and the launch of new products and partnerships. Additionally, we are evaluating various funding alternatives to improve liquidity and may seek to raise additional equity or debt capital, refinance our debt obligations or obtain waivers, and/or scale back or freeze our organic growth plans to manage our liquidity and capital resources. 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 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. During 2022, to fund ongoing operating and capital needs, the Company raised additional capital through the sale of equity securities and incremental debt financing. See Note 7 to the condensed consolidated financial statements for further details. c. Recent Accounting Pronouncements Recently Adopted 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 adopted this guidance effective January 1, 2023 under the modified retrospective adoption approach and there was no material impact on its consolidated financial statements from the adoption. 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 the ASU 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 is currently evaluating the impact the election of the optional expedient will have on the consolidated financial statements. d. Risks and Uncertainties The COVID-19 pandemic and its related macroeconomic effects significantly impacted our business and results of operations in past years. At the height of the pandemic and as an aesthetics company, the surgical procedures involving our breast products were susceptible to local and national government restrictions. The inability or limited ability to perform non-emergency procedures significantly harmed our revenues since the second quarter of 2020 and during the first quarter of 2022. In addition, the global economy, including the financial and credit markets, has recently experienced extreme volatility and disruptions, including increases to inflation rates, rising interest rates, declines in consumer confidence, declines in economic growth, and uncertainty about economic stability. The severity and duration of the impact of these conditions on our business cannot be predicted. 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 factors described above. While the full impact and duration of the factors noted above 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	3 Months Ended
	Mar. 31, 2023
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 three months ended March 31, 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 March 31, 2023 , the Company does no t 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 extension of twelve months thereafter. The sublease expired in March 2023. During the three months ended March 31, 2023, the Company recognized $ 0.3 million of sublease income in general and administrative expenses in the 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): March 31, 2022 Assets of discontinued operations: Prepaid expenses and other current assets $ 4 Total assets of discontinued operations $ 4 Liabilities of discontinued operations: Accounts payable $ 6 Accrued and other current liabilities 494 Total liabilities of discontinued operations $ 500 The results of operations for the miraDry business were included in 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 March 31, 2022 Net sales $ — Cost of goods sold — Gross profit — Operating expenses 56 Loss from operations of discontinued operations ( 56 ) Other income (expense), net — Loss from discontinued operations before income taxes ( 56 ) Total loss from discontinued operations before income taxes ( 56 ) Income tax expense (benefit) — Loss from discontinued operations, net of income taxes $ ( 56 ) The results of the miraDry business, including the results of operations, cashflows, and related assets and liabilities are reported as discontinued operations for the period ended March 31, 2022.

Revenue

Revenue	3 Months Ended
	Mar. 31, 2023
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, BIOCORNEUM, Viality, and SimpliDerm, 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". The Company introduced Platinum20 in May 2018 on all breast implants implanted in the United States or Puerto Rico on or after May 1, 2018. Additionally, Platinum20 Program applies to all breast implants that are implanted in Canada on or after March 23, 2022. Platinum20 provides for financial assistance for revision surgeries and no-charge contralateral replacement implants upon the occurrence of certain qualifying events. The Company considers Platinum20 to have an assurance warranty component and a service warranty component. The assurance component is recorded as a warranty liability at the time of sale. The Company considers the service warranty component as an additional performance obligation and defers revenue at the time of sale using the expected cost plus margin approach for the performance obligation. 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 March 31, 2023 were as follows (in thousands): Three Months Ended March 31, 2023 Balance as of December 31, 2022 $ 3,508 Additions and adjustments, net ( 57 ) Revenue recognized ( 492 ) Balance as of March 31, 2023 $ 2,959 Less short-term portion ( 590 ) Long-term portion $ 2,369 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 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, Viality, inventory held on consignment, and products sold to international customers, 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. Estimated future sales returns for the current and prior periods are recorded as a reduction of revenue and as a sales return liability in the current period. Actual sales returns for current and prior periods, 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 and noted separately as a change in estimate. The following table provides a rollforward of the sales return liability (in thousands): Three Months Ended March 31, 2023 2022 Beginning balance $ 15,773 $ 13,399 Net addition to sales return liability 54,683 40,124 Actual returns ( 54,998 ) ( 37,030 ) Ending balance $ 15,458 $ 16,493

Fair Value of Financial Instrum

Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2023
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 and the convertible feature related to the convertible note are discussed in Note 5. As discussed in Note 5, the fair value of the convertible notes conversion features has been reclassified to equity as of March 31, 2023 and the conversion features no longer requires measurement at fair value. The convertible notes are carried at amortized cost on the condensed consolidated balance sheet. 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 March 31, 2023 and December 31, 2022, the carrying value and fair value of the convertible note were as follows (in thousands): March 31, December 31, 2023 2022 Carrying value Convertible Note $ 40,845 $ 40,086 2022 Note $ 15,738 $ 15,320 Fair value Convertible Note $ 34,166 $ 33,794 2022 Note $ 15,957 $ 16,495

Balance Sheet Components

Balance Sheet Components	3 Months Ended
	Mar. 31, 2023
Balance Sheet Related Disclosures [Abstract]
Balance Sheet Components	5. Balance Sheet Components a. Inventories Inventories, net consist of the following (in thousands): March 31, December 31, 2023 2022 Raw materials $ 3,181 $ 2,765 Work in progress 3,127 4,245 Finished goods 30,438 31,438 Finished goods - right of return 3,895 4,244 $ 40,641 $ 42,692 b. Property and Equipment Property and equipment, net consist of the following (in thousands): March 31, December 31, 2023 2022 Leasehold improvements $ 6,354 $ 6,264 Manufacturing equipment and tooling 11,593 11,259 Computer equipment 1,739 1,690 Software 6,599 6,393 Furniture and fixtures 1,200 1,205 27,485 26,811 Less accumulated depreciation ( 12,827 ) ( 11,870 ) $ 14,658 $ 14,941 Depreciation expense for the three months ended March 31, 2023 and 2022 was $ 1.0 million and $ 0.8 million, respectively. There were no impairments recorded during the three months ended March 31, 2023 and 2022. 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 is $ 9.2 million for the years ended March 31, 2023 and December 31, 2022. The components of the Company’s other intangible assets consist of the following (in thousands): Average Amortization March 31, 2023 Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 10 $ 4,940 $ ( 4,543 ) $ 397 Trade names - finite life 12 800 ( 472 ) 328 Manufacturing know-how 19 8,240 ( 2,686 ) 5,554 Developed technology 8 21,156 ( 3,072 ) 18,084 Total definite-lived intangible assets $ 35,136 $ ( 10,773 ) $ 24,363 Intangibles with indefinite lives Total trade names - indefinite-lived 450 — 450 Total definite and indefinite-lived intangibles $ 35,586 $ ( 10,773 ) $ 24,813 Average Amortization December 31, 2022 Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 10 $ 4,940 $ ( 4,493 ) $ 447 Trade names - finite life 12 800 ( 456 ) 344 Manufacturing know-how 19 8,240 ( 2,479 ) 5,761 Developed technology 8 21,163 ( 2,489 ) 18,674 Total definite-lived intangible assets $ 35,143 $ ( 9,917 ) $ 25,226 Intangibles with indefinite lives Total trade names - indefinite-lived 450 — 450 Total definite and indefinite-lived intangibles $ 35,593 $ ( 9,917 ) $ 25,676 Amortization expense for the three months ended March 31, 2023 and 2022 was $ 0.9 million. Amortization expense is recorded in general and administrative expense in the condensed consolidated statement of operations, with the exception of manufacturing know-how and developed technology, which is recorded in cost of goods sold. The following table summarizes the future estimated amortization expense relating to the Company's definite-lived intangible assets as of March 31, 2023 (in thousands): Amortization Period Expense 2023 $ 2,902 2024 3,614 2025 3,471 2026 3,298 2027 3,217 Thereafter 7,861 $ 24,363 d. Accrued and Other Current Liabilities Accrued and other current liabilities consist of the following (in thousands): March 31, December 31, 2023 2022 Accrued payroll and bonuses $ 5,481 $ 4,962 Accrued severance 449 1,232 Accrued commissions 1,199 3,017 Deferred and contingent consideration, current portion 3,031 3,030 Lease liabilities 1,940 1,823 Other 5,610 8,535 $ 17,710 $ 22,599 e. Warranty Reserve The following table provides a rollforward of the accrued assurance-type warranties (in thousands): Three Months Ended March 31, 2023 2022 Balance as of January 1 $ 8,828 $ 2,505 Warranty costs incurred during the period ( 171 ) ( 158 ) Changes in accrual related to warranties issued during the period 211 267 Changes in accrual related to warranties issued during prior periods 37 24 Balance as of March 31 $ 8,905 $ 2,638 Less short-term portion $ ( 639 ) $ — Long-term portion $ 8,266 $ 2,638 As of March 31, 2023 and 2022, the liability for the long-term balance is included in “Warranty reserve”, and the short-term portion is included in “Accrued and other current liabilities”. f. Liabilities measured at fair value 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 Viality 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 Viality is based on the achievement of certain clinical endpoints following the completion of a study measuring retention rates using the fat transfer products. The significant assumptions utilized in the fair value measurement was risk-free rate, the probable retention rate based on historical data and the Company's equity volatility of 121 %. 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 19.0 %. As these inputs are not observable, the overall fair value measurement of the contingent consideration is classified as Level 3. Derivative liability The Company identified certain embedded derivatives related to the conversion features of the Convertible Notes. Refer to Note 7 to the unaudited condensed consolidated financial statements for further details on the Convertible Notes. In accordance with ASC 815-40, Derivatives and Hedging Activities, the embedded conversion options contained within the Convertible Notes were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value through each reporting date. The Company utilized a binomial lattice model to calculate the fair value of the embedded derivatives. Significant observable and unobservable inputs include, conversion price, stock price, dividend rate, expected volatility, risk-free rate, and the probability of conversion to common shares at the Base Conversion Rate in the event of a major transaction (e.g., a change in control). The binomial lattice model is a Level 3 valuation technique because it requires the development of significant internal assumptions in addition to observable market indicators. On January 19, 2023, the Company effected a Reverse Stock Split, and upon the effectiveness of the Reverse Stock Split, the Company deemed it appropriate to reassess the conversion features of its Convertible Notes. As noted above, the conversion features were separately bifurcated and accounted for as embedded derivatives. Based on the Company’s reassessment, it has concluded that the conversion features meet the criteria for equity classification and has reclassified the fair value of the bifurcated conversion features to “Additional paid in capital” on the condensed consolidated balance sheet. The following tables present information about the Company’s liabilities that are measured at fair value on a recurring basis as of March 31, 2023 and December 31, 2022 and indicate the level of the fair value hierarchy utilized to determine such fair value (in thousands): Fair Value Measurements as of March 31, 2023 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration $ — $ — $ 2,808 $ 2,808 $ — $ — $ 2,808 $ 2,808 Fair Value Measurements as of December 31, 2022 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for embedded derivative $ — $ — $ 880 $ 880 Liability for contingent consideration $ — $ — $ 2,815 $ 2,815 $ — $ — $ 3,695 $ 3,695 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): Fair Value Measurements Balance, December 31, 2022 $ 3,695 Embedded derivative reclassified to equity ( 880 ) Change in fair value – contingent consideration ( 7 ) Balance, March 31, 2023 $ 2,808 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. The liability for the embedded derivative is recorded as “Derivative liability” in the consolidated balance sheet. The Company recognizes changes in the fair value of the derivative liability as “Change in fair value of derivative liability” in the consolidated statement of operations and changes in the contingent consideration are recognized in “General and administrative” expense in the consolidated statement of operations.

Leases

Leases	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Leases	6. Leases Components of lease expense were as follows: Three Months Ended March 31, Lease Cost Classification 2023 2022 Operating lease cost Operating expenses 465 $ 414 Operating lease cost Cost of goods sold 98 114 Sublease income Operating expenses ( 280 ) ( 233 ) Total operating lease cost $ 283 $ 295 Finance lease cost Amortization of right-of-use assets Operating expenses $ 10 $ 3 Amortization of right-of-use assets Cost of goods sold 8 12 Interest on lease liabilities Other income (expense), net — 1 Total finance lease cost $ 18 $ 16 Variable lease cost Cost of goods sold — — Total lease cost $ 301 $ 311 Short-term lease expense for the three months ended March 31, 2023 and 2022 was not material. Supplemental cash flow information related to operating and finance leases for the three months ended March 31, 2023 was as follows (in thousands): Three Months Ended March 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 429 $ 407 Operating cash outflows from finance leases $ 12 $ 13 Supplemental balance sheet information related to operating and finance leases was as follows (in thousands, except lease term and discount rate): March 31, December 31, 2023 2022 Reported as: Right-of-use assets, net Operating lease right-of-use assets $ 6,308 $ 6,710 Finance lease right-of-use assets $ 282 294 Total right-of-use assets 6,590 7,004 Accrued and other current liabilities Operating lease liabilities $ 1,930 $ 1,796 Finance lease liabilities 10 27 Lease liabilities Operating lease liabilities 4,987 5,517 Finance lease liabilities — 1 Total lease liabilities $ 6,927 $ 7,341 Weighted average remaining lease term (years) Operating leases 4.45 5.00 Finance leases 0.79 1.00 Weighted average discount rate Operating leases 9.20 % 9.11 % Finance leases 6.90 % 6.90 % As of March 31, 2023, 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 2023 $ 1,908 $ 9 $ 1,917 $ ( 169 ) 2024 2,153 1 2,154 ( 231 ) 2025 1,244 — 1,244 ( 39 ) 2026 1,209 — 1,209 — 2027 1,061 — 1,061 — 2028 and thereafter 1,055 — 1,055 — Total lease payments (receipts) $ 8,630 $ 10 $ 8,640 $ ( 439 ) Less imputed interest 1,713 — 1,713 Total lease liabilities $ 6,917 $ 10 $ 6,927

Debt

Debt	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Debt	7. Debt March 31, December 31, 2023 2022 Convertible Note $ 50,000 $ 50,000 2022 Note 23,449 23,449 Total carrying amount 73,449 73,449 Unamortized debt discount and issuance costs ( 16,866 ) ( 18,043 ) Total - carrying amount, net $ 56,583 $ 55,406 *2022 Note includes exit fees of $ 0.45 million – included in principal and unamortized debt discount and issuance costs Convertible and 2022 Note On October 12, 2022 , the Company, entered into the “Restated Agreement” that amends and restates the Existing Agreement with Deerfield. In connection with the Restated Agreement, 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, reducing the outstanding principal amount of the original convertible note to $ 50.0 million. Additionally, 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 “2022 Note” and, together with the Original Note, the “Convertible Notes”). Pursuant to the Convertible Notes, 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 2022 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 judgment levied against the Company and a material default by the Company under the Convertible Note. On the payment, repayment, dischargement, redemption or prepayment of the 2022 Note or upon a Successor Major Transaction Conversion (as defined in the 2022 Note), the Company will pay a non-refundable exit fee equal to 1.95 % of the 2022 Note so paid, repaid, discharged, redeemed or prepaid, as the case may be. The Company used the proceeds from the new 2022 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 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 2022 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. All Warrants under the Exchange Agreement with Deerfield, in connection with the Restated Agreement were exercised as of March 31, 2023. See Note 8 for additional details. 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. As of March 31, 2023 , there was $ 73.5 million of outstanding principal, reduced by unamortized debt discount and issuance costs of $ 16.9 million related to the convertible note included in “Long-term debt” on the 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 March 31, 2023 and 2022, the amortization of the convertible debt discount and issuance costs were $ 1.2 million and $ 0.8 million, respectively. Both were included in interest expense in the condensed consolidated statements of operations. The Company is subject to a number of affirmative and restrictive covenants, 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. Term Loan and Revolving Loan As noted above, the Company used the proceeds from the new 2022 Note to repay in full the outstanding amounts under its Term Loan and Revolving loan. As of March 31, 2023 , there was no amount outstanding under the Term Loan and the Revolving Loan. As of March 31, 2023 , the were no unamortized debt issuance costs related to the Term Loan and the Revolving Loan. The amortization of debt issuance costs on the term loan and the revolving loan for the three months ended March 31, 2022 was $ 0.1 million, and was included in interest expense in the condensed consolidated statements of operations. Future Principal Payments of Debt The future schedule of principal payments for all outstanding debt as of March 31, 2023 was as follows (in thousands): Fiscal Year 2023 — 2024 — 2025 — 2026 50,000 2027 and thereafter 23,449 Total $ 73,449

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 and December 31, 2022 , the Company had no preferred stock issued or outstanding. (b) Issuance of Common Stock 2022 Follow-on Public Offering In October 2022, the Company completed a follow-on public offering of 1,778,500 shares of common stock and pre-funded warrants to purchase up to 2,221,499 shares of common stock and warrants to purchase 3,999,999 shares of common stock, at an offering price of $ 3.80 per share of common stock and warrant and $ 3.70 per pre-funded warrant and warrant, before underwriting discounts and commissions. Net proceeds were approximately $ 14.1 million, after deducting underwriting discounts, debt issuance cost, commissions and estimated expenses payable by the Company. As of March 31, 2023 and December 31, 2022, there were 4,657,799 warrants outstanding related to the follow-on public offering. Exchange Agreement with Deerfield In October 2022, the Company entered into an Exchange Agreement with Deerfield, in connection with the Restated Agreement, pursuant to which Deerfield exchanged $ 10.0 million of principal under the Original Note for 296,774 shares of our common stock and a pre-funded warrant to purchase 1,054,395 shares of our common stock (the "Exchange Warrants"), reducing the outstanding principal amount of the Original Note to $ 50.0 million. The Exchange Warrants are immediately exercisable, have an exercise price of $ 0.001 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. As of March 31, 2023 and December 31, 2022 , there were 0 and 303,804 warrants outstanding, respectively, related to Exchange Agreement. (c) Stock Option Plans In April 2007, the Company adopted the 2007 Equity Incentive Plan, or 2007 Plan. The 2007 Plan provides for the granting of stock options to employees, directors and consultants of the Company. A total of 169,045 shares of the Company’s common stock were reserved for issuance under the 2007 Plan. 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. A total of 102,750 shares of common stock were initially reserved for issuance under the 2014 Plan, subject to certain annual increases. Pursuant to a board-approved Inducement Plan, the Company may issue NSOs and restricted stock unit awards which may only be granted to new employees of the Company and their affiliates in accordance with NASDAQ Stock Market Rule 5635(c)(4) as an inducement material to such individuals entering into employment with the Company. As of March 31, 2023, inducement grants for 442,471 shares of common stock have been awarded, and no shares of common stock were reserved for future issuance under the Inducement Plan. As of March 31, 2023, a total of 350,663 shares of the Company’s common stock were available for issuance under the 2014 Plan. As of March 31, 2023, inducement grants for 442,471 shares of common stock have been awarded, and no shares of common stock were available for future issuance under the Inducement Plan. On April 17, 2023, the Company registered an additional 428,098 shares of the Registrant’s common stock to be issued pursuant to the Registrant’s 2014 Equity Incentive Plan. Options under the 2007 Plan and 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 be not 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. 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) Balance at December 31, 2022 89,678 $ 42.78 7.11 Forfeited ( 907 ) 105.30 Balance at March 31, 2023 88,771 $ 42.14 6.93 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 March 31, 2023 and 2022 was $ 0.1 million and $ 0.1 million, respectively. (d) 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 Balance at December 31, 2022 708,806 $ 43.86 Vested ( 69,274 ) 33.20 Forfeited ( 36,349 ) 18.68 Balance at March 31, 2023 603,183 $ 46.60 Stock-based compensation expense for RSUs for the three months ended March 31, 2023 and 2022 was $ 1.4 million and $ 1.9 million, respectively. As of March 31, 2023, there was $ 6.7 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 1.61 years. (e) 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 three months ended March 31, 2023, employees purchased 146,227 shares of common stock at a weighted average price of $ 1.75 per share. As of March 31, 2023, the number of shares of common stock available for future issuance for the ESPP was 7,033 . On April 17, 2023, the Company registered an additional 107,024 shares of the Registrant’s common stock to be issued pursuant to the Registrant’s 2014 Employee Stock Purchase Plan. 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 March 31, 2023 and 2022 .

Net Loss Per Share

Net Loss Per Share	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Net Loss Per Share	9. Net Loss 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 (in thousands, except per share and share amounts). Three Months Ended March 31, 2023 2022 Loss from continuing operations $ ( 12,892 ) $ ( 17,985 ) Loss from discontinued operations, net of income taxes - ( 56 ) Net loss $ ( 12,892 ) $ ( 18,041 ) Weighted average common shares outstanding, basic and diluted 12,197,294 6,233,407 Basic and diluted net loss per share Continuing operations $ ( 1.06 ) $ ( 2.89 ) Discontinued operations - ( 0.00 ) Basic and diluted net loss per share $ ( 1.06 ) $ ( 2.89 ) The Company excluded the following weighted average potentially dilutive securities, outstanding for the three months ended March 31, 2023 and 2022, from the computation of diluted net loss per share attributable to common stockholders for the three months ended March 31, 2023 and 2022 because they had an anti-dilutive impact due to the net loss attributable to common stockholders incurred for the periods. Three Months Ended March 31, 2023 2022 Stock issuable upon exercise of warrants 3,999,999 — Stock issuable upon conversion of convertible note 4,118,182 1,463,415 Stock options to purchase common stock 258 3,003 Unvested RSUs 580,368 266,807 8,698,807 1,733,225

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2023
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 months ended March 31, 2023 and 2022.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. 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. 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. 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 plaintiffs filed a motion to alter or amend the judgment. The Company opposed that motion on April 11, 2022. On March 31, 2023 the Court denied plaintiffs motion. Grand Jury and SEC Subpoenas 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 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. In April 2023, the DOJ informed the Company that the DOJ did not intend to pursue prosecutions relating to the subpoena and was closing its file with respect to the Company. The Company continues to cooperate with the SEC. The Company is, at this time, unable to predict what action, if any, might be taken in the future by the SEC as a result of the matters that are the subject of the subpoenas and investigation.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
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 U.S. generally accepted accounting principles, or "GAAP", and the rules and regulations of the U.S. Securities and Exchange Commission, or the "SEC". Accordingly, they do not include certain notes and financial presentations normally required under GAAP 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, 2022 filed with the SEC on April 18, 2023, or the Annual Report. The results for the three months ended March 31, 2023 are not necessarily indicative of results to be expected for the year ending December 31, 2023, any other interim periods, or any future year or period. Reverse Stock Split On January 19, 2023, the Company effected a 1-for-10 reverse stock split (the “Reverse Stock Split”) of the Company’s issued and outstanding common stock, par value $ 0.01 per share (the “Common Stock”). by the filing of a Certificate of Amendment (the “Certificate”) with the Secretary of State of the State of Delaware pursuant to the Delaware General Corporation Law. The Reverse Stock Split became effective on January 19, 2023. As a result of the Reverse Stock Split, every 10 shares of Common Stock issued and outstanding were automatically reclassified into one new share of common stock. The Reverse Stock Split did not modify any rights or preferences of the shares of Common Stock. Proportionate adjustments will be made to the exercise or conversion prices and the number of shares underlying the Company’s outstanding equity awards, convertible securities and warrants, as well as to the number of shares issued and issuable under the Company’s equity incentive plans. The Common Stock issued pursuant to the Reverse Stock Split will remain fully paid and non-assessable. The Reverse Stock Split will not affect the number of authorized shares of Common Stock or the par value of the Common Stock. All share information in the accompanying financial statements has been adjusted to reflect the results of the Reverse Stock Split. Discontinued Operations of miraDry 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 three months ended March 31, 2023, the Company incurred net losses of $ 12.9 million and used $ 6.7 million of cash from continuing operations. As of March 31, 2023, the Company had cash and cash equivalents of $ 19.4 million. As a result of these conditions substantial doubt exists about our 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. The unaudited condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. In an effort to alleviate these conditions, management is currently evaluating various cost-saving measures in order to reduce operating expenses and cash outflows. However, the Company will need to generate a significant increase in net sales to further improve profitability and cash inflows, which is dependent upon continued growth in our Plastic Surgery segment and the launch of new products and partnerships. Additionally, we are evaluating various funding alternatives to improve liquidity and may seek to raise additional equity or debt capital, refinance our debt obligations or obtain waivers, and/or scale back or freeze our organic growth plans to manage our liquidity and capital resources. 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 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. During 2022, to fund ongoing operating and capital needs, the Company raised additional capital through the sale of equity securities and incremental debt financing. See Note 7 to the condensed consolidated financial statements for further details.
Recent Accounting Pronouncements	c. Recent Accounting Pronouncements Recently Adopted 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 adopted this guidance effective January 1, 2023 under the modified retrospective adoption approach and there was no material impact on its consolidated financial statements from the adoption. 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 the ASU 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 is currently evaluating the impact the election of the optional expedient will have on the consolidated financial statements.
Risks and Uncertainties	d. Risks and Uncertainties The COVID-19 pandemic and its related macroeconomic effects significantly impacted our business and results of operations in past years. At the height of the pandemic and as an aesthetics company, the surgical procedures involving our breast products were susceptible to local and national government restrictions. The inability or limited ability to perform non-emergency procedures significantly harmed our revenues since the second quarter of 2020 and during the first quarter of 2022. In addition, the global economy, including the financial and credit markets, has recently experienced extreme volatility and disruptions, including increases to inflation rates, rising interest rates, declines in consumer confidence, declines in economic growth, and uncertainty about economic stability. The severity and duration of the impact of these conditions on our business cannot be predicted. 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 factors described above. While the full impact and duration of the factors noted above 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)	3 Months Ended
	Mar. 31, 2023
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): March 31, 2022 Assets of discontinued operations: Prepaid expenses and other current assets $ 4 Total assets of discontinued operations $ 4 Liabilities of discontinued operations: Accounts payable $ 6 Accrued and other current liabilities 494 Total liabilities of discontinued operations $ 500 The following table provides information regarding the results of discontinued operations (in thousands): Three Months Ended March 31, 2022 Net sales $ — Cost of goods sold — Gross profit — Operating expenses 56 Loss from operations of discontinued operations ( 56 ) Other income (expense), net — Loss from discontinued operations before income taxes ( 56 ) Total loss from discontinued operations before income taxes ( 56 ) Income tax expense (benefit) — Loss from discontinued operations, net of income taxes $ ( 56 )

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 were as follows (in thousands): Three Months Ended March 31, 2023 Balance as of December 31, 2022 $ 3,508 Additions and adjustments, net ( 57 ) Revenue recognized ( 492 ) Balance as of March 31, 2023 $ 2,959 Less short-term portion ( 590 ) Long-term portion $ 2,369
Schedule of Liability for Unsatisfied Performance Obligations Under Service Warranty	Three Months Ended March 31, 2023 2022 Beginning balance $ 15,773 $ 13,399 Net addition to sales return liability 54,683 40,124 Actual returns ( 54,998 ) ( 37,030 ) Ending balance $ 15,458 $ 16,493

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Carrying Value and Fair Value of Convertible Note	As of March 31, 2023 and December 31, 2022, the carrying value and fair value of the convertible note were as follows (in thousands): March 31, December 31, 2023 2022 Carrying value Convertible Note $ 40,845 $ 40,086 2022 Note $ 15,738 $ 15,320 Fair value Convertible Note $ 34,166 $ 33,794 2022 Note $ 15,957 $ 16,495

Balance Sheet Components (Table

Balance Sheet Components (Tables)	3 Months Ended
	Mar. 31, 2023
Balance Sheet Related Disclosures [Abstract]
Schedule of inventories, net	Inventories, net consist of the following (in thousands): March 31, December 31, 2023 2022 Raw materials $ 3,181 $ 2,765 Work in progress 3,127 4,245 Finished goods 30,438 31,438 Finished goods - right of return 3,895 4,244 $ 40,641 $ 42,692
Schedule of property and equipment, net	Property and equipment, net consist of the following (in thousands): March 31, December 31, 2023 2022 Leasehold improvements $ 6,354 $ 6,264 Manufacturing equipment and tooling 11,593 11,259 Computer equipment 1,739 1,690 Software 6,599 6,393 Furniture and fixtures 1,200 1,205 27,485 26,811 Less accumulated depreciation ( 12,827 ) ( 11,870 ) $ 14,658 $ 14,941
Schedule of Other Intangible assets	The components of the Company’s other intangible assets consist of the following (in thousands): Average Amortization March 31, 2023 Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 10 $ 4,940 $ ( 4,543 ) $ 397 Trade names - finite life 12 800 ( 472 ) 328 Manufacturing know-how 19 8,240 ( 2,686 ) 5,554 Developed technology 8 21,156 ( 3,072 ) 18,084 Total definite-lived intangible assets $ 35,136 $ ( 10,773 ) $ 24,363 Intangibles with indefinite lives Total trade names - indefinite-lived 450 — 450 Total definite and indefinite-lived intangibles $ 35,586 $ ( 10,773 ) $ 24,813 Average Amortization December 31, 2022 Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 10 $ 4,940 $ ( 4,493 ) $ 447 Trade names - finite life 12 800 ( 456 ) 344 Manufacturing know-how 19 8,240 ( 2,479 ) 5,761 Developed technology 8 21,163 ( 2,489 ) 18,674 Total definite-lived intangible assets $ 35,143 $ ( 9,917 ) $ 25,226 Intangibles with indefinite lives Total trade names - indefinite-lived 450 — 450 Total definite and indefinite-lived intangibles $ 35,593 $ ( 9,917 ) $ 25,676
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 March 31, 2023 (in thousands): Amortization Period Expense 2023 $ 2,902 2024 3,614 2025 3,471 2026 3,298 2027 3,217 Thereafter 7,861 $ 24,363
Schedule of accrued and other current liabilities	Accrued and other current liabilities consist of the following (in thousands): March 31, December 31, 2023 2022 Accrued payroll and bonuses $ 5,481 $ 4,962 Accrued severance 449 1,232 Accrued commissions 1,199 3,017 Deferred and contingent consideration, current portion 3,031 3,030 Lease liabilities 1,940 1,823 Other 5,610 8,535 $ 17,710 $ 22,599
Schedule of rollforward of the accrued assurance-type warranties	The following table provides a rollforward of the accrued assurance-type warranties (in thousands): Three Months Ended March 31, 2023 2022 Balance as of January 1 $ 8,828 $ 2,505 Warranty costs incurred during the period ( 171 ) ( 158 ) Changes in accrual related to warranties issued during the period 211 267 Changes in accrual related to warranties issued during prior periods 37 24 Balance as of March 31 $ 8,905 $ 2,638 Less short-term portion $ ( 639 ) $ — Long-term portion $ 8,266 $ 2,638
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 March 31, 2023 and December 31, 2022 and indicate the level of the fair value hierarchy utilized to determine such fair value (in thousands): Fair Value Measurements as of March 31, 2023 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration $ — $ — $ 2,808 $ 2,808 $ — $ — $ 2,808 $ 2,808 Fair Value Measurements as of December 31, 2022 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for embedded derivative $ — $ — $ 880 $ 880 Liability for contingent consideration $ — $ — $ 2,815 $ 2,815 $ — $ — $ 3,695 $ 3,695
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): Fair Value Measurements Balance, December 31, 2022 $ 3,695 Embedded derivative reclassified to equity ( 880 ) Change in fair value – contingent consideration ( 7 ) Balance, March 31, 2023 $ 2,808

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Components of Lease Expense	Components of lease expense were as follows: Three Months Ended March 31, Lease Cost Classification 2023 2022 Operating lease cost Operating expenses 465 $ 414 Operating lease cost Cost of goods sold 98 114 Sublease income Operating expenses ( 280 ) ( 233 ) Total operating lease cost $ 283 $ 295 Finance lease cost Amortization of right-of-use assets Operating expenses $ 10 $ 3 Amortization of right-of-use assets Cost of goods sold 8 12 Interest on lease liabilities Other income (expense), net — 1 Total finance lease cost $ 18 $ 16 Variable lease cost Cost of goods sold — — Total lease cost $ 301 $ 311
Supplemental Cash Flow Information Related to Operating and Finance Leases	Supplemental cash flow information related to operating and finance leases for the three months ended March 31, 2023 was as follows (in thousands): Three Months Ended March 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 429 $ 407 Operating cash outflows from finance leases $ 12 $ 13
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): March 31, December 31, 2023 2022 Reported as: Right-of-use assets, net Operating lease right-of-use assets $ 6,308 $ 6,710 Finance lease right-of-use assets $ 282 294 Total right-of-use assets 6,590 7,004 Accrued and other current liabilities Operating lease liabilities $ 1,930 $ 1,796 Finance lease liabilities 10 27 Lease liabilities Operating lease liabilities 4,987 5,517 Finance lease liabilities — 1 Total lease liabilities $ 6,927 $ 7,341 Weighted average remaining lease term (years) Operating leases 4.45 5.00 Finance leases 0.79 1.00 Weighted average discount rate Operating leases 9.20 % 9.11 % Finance leases 6.90 % 6.90 %
Maturities of Operating and Finance Lease Liabilities	As of March 31, 2023, 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 2023 $ 1,908 $ 9 $ 1,917 $ ( 169 ) 2024 2,153 1 2,154 ( 231 ) 2025 1,244 — 1,244 ( 39 ) 2026 1,209 — 1,209 — 2027 1,061 — 1,061 — 2028 and thereafter 1,055 — 1,055 — Total lease payments (receipts) $ 8,630 $ 10 $ 8,640 $ ( 439 ) Less imputed interest 1,713 — 1,713 Total lease liabilities $ 6,917 $ 10 $ 6,927

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of Carrying Value of our Long-Term Debt	March 31, December 31, 2023 2022 Convertible Note $ 50,000 $ 50,000 2022 Note 23,449 23,449 Total carrying amount 73,449 73,449 Unamortized debt discount and issuance costs ( 16,866 ) ( 18,043 ) Total - carrying amount, net $ 56,583 $ 55,406 *2022 Note includes exit fees of $ 0.45 million – included in principal and unamortized debt discount and issuance costs
Schedule of Future Principal Payments for Outstanding Debt	The future schedule of principal payments for all outstanding debt as of March 31, 2023 was as follows (in thousands): Fiscal Year 2023 — 2024 — 2025 — 2026 50,000 2027 and thereafter 23,449 Total $ 73,449

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2023
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) Balance at December 31, 2022 89,678 $ 42.78 7.11 Forfeited ( 907 ) 105.30 Balance at March 31, 2023 88,771 $ 42.14 6.93
Summary of RSUs activity	Activity related to RSUs is set forth below: Weighted Number grant date of shares fair value Balance at December 31, 2022 708,806 $ 43.86 Vested ( 69,274 ) 33.20 Forfeited ( 36,349 ) 18.68 Balance at March 31, 2023 603,183 $ 46.60

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Schedule of net loss per share, basic and diluted	Three Months Ended March 31, 2023 2022 Loss from continuing operations $ ( 12,892 ) $ ( 17,985 ) Loss from discontinued operations, net of income taxes - ( 56 ) Net loss $ ( 12,892 ) $ ( 18,041 ) Weighted average common shares outstanding, basic and diluted 12,197,294 6,233,407 Basic and diluted net loss per share Continuing operations $ ( 1.06 ) $ ( 2.89 ) Discontinued operations - ( 0.00 ) Basic and diluted net loss per share $ ( 1.06 ) $ ( 2.89 )
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 months ended March 31, 2023 and 2022, from the computation of diluted net loss per share attributable to common stockholders for the three months ended March 31, 2023 and 2022 because they had an anti-dilutive impact due to the net loss attributable to common stockholders incurred for the periods. Three Months Ended March 31, 2023 2022 Stock issuable upon exercise of warrants 3,999,999 — Stock issuable upon conversion of convertible note 4,118,182 1,463,415 Stock options to purchase common stock 258 3,003 Unvested RSUs 580,368 266,807 8,698,807 1,733,225

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) $ / shares in Units, $ in Thousands		3 Months Ended
	Jan. 19, 2023 $ / shares	Mar. 31, 2023 USD ($) $ / shares	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares
Summary Of Significant Accounting Policies [Line Items]
Reverse Stock Split	1-for-10
Common stock, par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01		$ 0.01
Reverse stock split ratio	10
Cash and cash equivalents		$ 19,356	$ 38,883	$ 26,071
Incurred net losses		(12,892)	(18,041)
Cash used in operation		(6,268)	$ (17,915)
Term loan pursuant to the credit agreement		73,449		$ 73,449
Going Concern
Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents		19,400
Incurred net losses		(12,900)
Cash used in operation		$ 6,700

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Receivable	$ 35,546		$ 36,892
Accounts payable	$ 5,480		$ 6,818
Transition Services Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Post-closing services period	6 months
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
Accounts payable	$ 0
Sublease Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Sublease term initial period	6 months
Additional sublease term	6 months
First option period	24 months
Subsequent option period	24 months
General and Administrative Expenses | Sublease Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Sublease Income	$ 300
Other Current Assets | Transition Services Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Receivable	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) $ in Thousands	Mar. 31, 2022 USD ($)
Assets of discontinued operations:
Prepaid expenses and other current assets	$ 4
Total assets of discontinued operations	4
Liabilities of discontinued operations:
Accounts payable	6
Accrued and other current liabilities	494
Total liabilities of discontinued operations	$ 500

Discontinued Operations - Sum_2

Discontinued Operations - Summary of Information Regarding the Results of Discontinued Operations (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2022 USD ($)
Discontinued Operation, Income (Loss) from Discontinued Operation Disclosures [Abstract]
Net sales	$ 0
Cost of goods sold	0
Gross profit	0
Operating expenses	56
Loss from operations of discontinued operations	(56)
Other income (expense), net	0
Loss from discontinued operations before income taxes	(56)
Total loss from discontinued operations before income taxes	(56)
Income tax expense (benefit)	0
Loss from discontinued operations, net of income taxes	$ (56)

Revenue (Details 1)

Revenue (Details 1) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01	Mar. 31, 2023
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)	3 Months Ended
	Mar. 31, 2023
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	3 Months Ended
	Mar. 31, 2023 USD ($)
Change in Contract with Customer, Liability [Abstract]
Balance as of December 31, 2022	$ 3,508
Additions and adjustments, net	(57)
Revenue recognized	(492)
Balance as of March 31, 2023	2,959
Less short-term portion	(590)
Long-term portion	$ 2,369

Revenue - Schedule of Rollforwa

Revenue - Schedule of Rollforward of Sales Return Liability (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue Recognition [Abstract]
Beginning balance	$ 15,773	$ 13,399
Net addition to sales return liability	54,683	40,124
Actual returns	(54,998)	(37,030)
Ending balance	$ 15,458	$ 16,493

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Schedule of Carrying Value and Fair Value of Convertible Note (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Convertible Note
Debt Instrument [Line Items]
Carrying Value	$ 40,845	$ 40,086
Fair Value	34,166	33,794
2022 Note
Debt Instrument [Line Items]
Carrying Value	15,738	15,320
Fair Value	$ 15,957	$ 16,495

Balance Sheet Components (Inven

Balance Sheet Components (Inventories) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Balance Sheet Related Disclosures [Abstract]
Raw materials	$ 3,181	$ 2,765
Work in progress	3,127	4,245
Finished goods	30,438	31,438
Finished goods - right of return	3,895	4,244
Inventory, net	$ 40,641	$ 42,692

Balance Sheet Components (PPE)

Balance Sheet Components (PPE) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 27,485,000		$ 26,811,000
Less accumulated depreciation	(12,827,000)		(11,870,000)
Property and equipment, net	14,658,000		14,941,000
Depreciation expense	1,000,000	$ 800,000
Impairments	0	$ 0
Leasehold improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	6,354,000		6,264,000
Manufacturing equipment and tooling
Property Plant And Equipment [Line Items]
Property and equipment, gross	11,593,000		11,259,000
Computer equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	1,739,000		1,690,000
Software
Property Plant And Equipment [Line Items]
Property and equipment, gross	6,599,000		6,393,000
Furniture and fixtures
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 1,200,000		$ 1,205,000

Balance Sheet Components - Good

Balance Sheet Components - Goodwill and Other Intangible Assets, net (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) ReportingUnit	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of reporting units | ReportingUnit	1
Goodwill	$ 9,202		$ 9,202
Other intangible assets
Amortization expense	900	$ 900
Plastic Surgery
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 9,200		$ 9,200

Balance Sheet Components - Comp

Balance Sheet Components - Components of Other Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 35,136	$ 35,143
Accumulated Amortization	(10,773)	(9,917)
Intangible Assets, net	24,363	25,226
Total definite and indefinite-lived intangibles	35,586	35,593
Indefinite-lived intangible assets, Gross	24,813	25,676
Indefinite-lived intangible assets, Net	24,813	25,676
Trade name
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, Gross	450	450
Indefinite-lived intangible assets, Net	$ 450	$ 450
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	10 years	10 years
Gross Carrying Amount	$ 4,940	$ 4,940
Accumulated Amortization	(4,543)	(4,493)
Intangible Assets, net	$ 397	$ 447
Trade names - finite life
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	12 years	12 years
Gross Carrying Amount	$ 800	$ 800
Accumulated Amortization	(472)	(456)
Intangible Assets, net	$ 328	$ 344
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	(2,686)	(2,479)
Intangible Assets, net	$ 5,554	$ 5,761
Developed technology
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	8 years	8 years
Gross Carrying Amount	$ 21,156	$ 21,163
Accumulated Amortization	(3,072)	(2,489)
Intangible Assets, net	$ 18,084	$ 18,674

Balance Sheet Components - Sche

Balance Sheet Components - Schedule of Future Estimated Amortization Expense (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Estimated amortization expense
2023	$ 2,902
2024	3,614
2025	3,471
2026	3,298
2027	3,217
Thereafter	7,861
Total amortization	$ 24,363

Balance Sheet Components (Accru

Balance Sheet Components (Accrued liabilities) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accrued and other current liabilities
Accrued payroll and bonuses	$ 5,481	$ 4,962
Accrued severance	449	1,232
Accrued commissions	1,199	3,017
Deferred and contingent consideration, current portion	3,031	3,030
Lease liabilities	1,940	1,823
Other	5,610	8,535
Total	$ 17,710	$ 22,599

Balance Sheet Components - Sc_2

Balance Sheet Components - Schedule of rollforward of the accrued assurance-type warranties (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance as of January 1	$ 8,828	$ 2,505
Warranty costs incurred during the period	(171)	(158)
Changes in accrual related to warranties issued during the period	211	267
Changes in accrual related to warranties issued during prior periods	37	24
Balance as of March 31	8,905	2,638
Less short-term portion	(639)	0
Long-term portion	$ 8,266	$ 2,638

Balance Sheet Components (Liabi

Balance Sheet Components (Liabilities measured at fair value) (Details)	3 Months Ended
	Mar. 31, 2023
Measurement Input, Discount Rate | BIOCORNEUM | Future Royalty Payments
Fair Value Measurements
Fair value measurement discount rate	19%
Monte-Carlo Simulation Model | Measurement Input, Volatility Rate
Fair Value Measurements
Fair value measurement, volatility rate	121%

Balance Sheet Components - Sc_3

Balance Sheet Components - Schedule of Company's Liabilities that are Measured at Fair Value on a Recurring Basis (Details) - Recurring - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Fair Value Measurements
Fair value liability	$ 2,808	$ 3,695
Contingent Consideration Liability
Fair Value Measurements
Fair value liability	2,808	2,815
Embedded Derivative Liability
Fair Value Measurements
Fair value liability		880
Level 3
Fair Value Measurements
Fair value liability	2,808	3,695
Level 3 | Contingent Consideration Liability
Fair Value Measurements
Fair value liability	$ 2,808	2,815
Level 3 | Embedded Derivative Liability
Fair Value Measurements
Fair value liability		$ 880

Balance Sheet Components - Sc_4

Balance Sheet Components - Schedule of Aggregate Fair Values of Company's Liabilities for which Fair Value is Determined by Level 3 Inputs (Details) - Level 3 - Fair Value, Recurring $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Fair Value Measurements
Balance at beginning of the period	$ 3,695
Balance at the end of the period	2,808
Embedded Derivative Liability
Fair Value Measurements
Reclassification to equity	880
Contingent Consideration Liability
Fair Value Measurements
Change in fair value	$ (7)

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Lessee Lease Description [Line Items]
Total operating lease cost	$ 283	$ 295
Finance lease cost
Total finance lease cost	18	16
Total lease cost	301	311
Operating Expenses
Lessee Lease Description [Line Items]
Total operating lease cost	465	414
Sublease income	(280)	(233)
Finance lease cost
Amortization of right-of-use assets	10	3
Other Income (Expense), Net
Finance lease cost
Interest on lease liabilities	0	1
Cost of goods sold
Lessee Lease Description [Line Items]
Total operating lease cost	98	114
Finance lease cost
Amortization of right-of-use assets	8	12
Variable lease cost	$ 0	$ 0

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information Related to Operating and Finance Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 429	$ 407
Operating cash outflows from finance leases	$ 12	$ 13

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information Related to Operating and Finance Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Assets and Liabilities, Lessee [Abstract]
Operating lease right-of-use assets	$ 6,308	$ 6,710
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	$ 282	$ 294
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	$ 6,590	$ 7,004
Operating lease liabilities	$ 1,930	$ 1,796
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued and other current liabilities	Accrued and other current liabilities
Finance lease liabilities	$ 10	$ 27
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued and other current liabilities	Accrued and other current liabilities
Operating lease liabilities	$ 4,987	$ 5,517
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Lease liabilities	Lease liabilities
Lease liabilities	$ 0	$ 1
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Lease liabilities	Lease liabilities
Total lease liabilities	$ 6,927	$ 7,341
Weighted average remaining lease term (years)
Operating leases	4 years 5 months 12 days	5 years
Finance leases	9 months 14 days	1 year
Weighted average discount rate
Operating leases	9.20%	9.11%
Finance leases	6.90%	6.90%

Leases - Maturities of Operatin

Leases - Maturities of Operating and Finance Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Operating Lease Liabilities, Payments Due [Abstract]
Operating leases, 2023	$ 1,908
Operating leases, 2024	2,153
Operating leases, 2025	1,244
Operating leases, 2026	1,209
Operating leases, 2027	1,061
Operating leases, 2028 and thereafter	1,055
Total operating lease payments	8,630
Less imputed interest, Operating leases	1,713
Total operating lease liabilities	6,917
Finance Lease Liabilities, Payments, Due [Abstract]
Finance leases, 2023	9
Finance leases, 2024	1
Total finance lease payments	10
Total finance lease liabilities	10
Lessee Lease Liability Payments Due [Abstract]
2023	1,917
2024	2,154
2025	1,244
2026	1,209
2027	1,061
2028 and thereafter	1,055
Total lease payments	8,640
Less imputed interest	1,713
Total lease liabilities	6,927	$ 7,341
Sublease Income Payments Due [Abstract]
Subincome lease, 2023	(169)
Subincome lease, 2024	(231)
Subincome lease, 2025	(39)
Total sublease income payments (receipts)	$ (439)

Debt (Details)

Debt (Details) - USD ($)		3 Months Ended
	Oct. 12, 2022	Mar. 31, 2023	Mar. 31, 2022	Oct. 30, 2022
Line Of Credit Facility [Line Items]
Amortization of debt issuance costs and discounts		$ 1,285,000	$ 938,000
Debt Instrument principal amount				$ 10,000,000
Term Loan and Revolving Loan
Line Of Credit Facility [Line Items]
Loan amount outstanding		0
Unamortized debt issuance costs		0
Amortization of debt issuance costs			100,000
Deerfield Facility Agreement | Convertible Note
Line Of Credit Facility [Line Items]
Loan amount outstanding		73,500,000
Term loan credit and security agreement entered date	Oct. 12, 2022
Unamortized debt discount and issuance costs		$ 16,900,000
Debt instrument interest rate		12%
Amortization of debt issuance costs and discounts		$ 1,200,000	$ 800,000
Debt instrument, call feature		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 2022 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 judgment levied against the Company and a material default by the Company under the Convertible Note.
Percentage of transfer of assets	50%
Amended and Restated Facility Agreement
Line Of Credit Facility [Line Items]
Debt Instrument principal amount	$ 23,000,000
Exit fee percentage to aggregate amount of all term loans funded	1.95%
Debt conversion, threshold percentage	130%
Amended and Restated Facility Agreement | Convertible Note
Line Of Credit Facility [Line Items]
Principal debt amount exchanged	$ 10,000,000
Debt Instrument principal amount	$ 50,000,000

Debt - Schedule of Carrying Val

Debt - Schedule of Carrying Value of our Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Convertible Note	$ 50,000	$ 50,000
2022 Note	23,449	23,449
Total carrying amount	73,449	73,449
Unamortized debt discount and issuance costs	(16,866)	(18,043)
Total - carrying amount, net	$ 56,583	$ 55,406

Debt - Schedule of Carrying V_2

Debt - Schedule of Carrying Value of our Long-Term Debt (Parenthetical) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Debt Disclosure [Abstract]
Long Term Debt Exit Fees	$ 450

Debt - Schedule of Future Princ

Debt - Schedule of Future Principal and Exit Fee Payments of Outstanding Debt (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2023	$ 0
2024	0
2025	0
2026	50,000
2027 and thereafter	23,449
Total	$ 73,449

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	1 Months Ended
	Oct. 31, 2022	Mar. 31, 2023	Jan. 19, 2023	Dec. 31, 2022
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	$ 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
2022 Follow-on Public Offering | Common stock
Stock other disclosures
Stock issued during period, shares	1,778,500
2022 Follow-on Public Offering | Stock issuable upon exercise of warrants
Stock other disclosures
Stock issued during period, shares	3,999,999
2022 Follow-on Public Offering | Pre-funded Warrant
Stock other disclosures
Stock issued during period, shares	2,221,499

Stockholders' Equity (Warrants)

Stockholders' Equity (Warrants) (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended
	Oct. 31, 2022	Mar. 31, 2023	Dec. 31, 2022	Oct. 30, 2022
Common Stock Warrants
Warrants outstanding		0	303,804
Debt Instrument principal amount				$ 10
Deerfield Facility Agreement
Common Stock Warrants
Warrant exercise, threshold percentage				4.985%
Deerfield Exchange Agreement
Common Stock Warrants
Exercise price (in dollars per share)				$ 0.001
Debt Instrument principal amount				$ 50
Debt conversion, shares Issued	296,774
Debt conversion, warrants issued	1,054,395
2022 Follow-on Public Offering
Common Stock Warrants
Proceeds from the issuance of common stock, net of underwriting discounts, commissions and offering expenses	$ 14.1
Warrants outstanding		4,657,799	4,657,799
2022 Follow-on Public Offering | Stock issuable upon exercise of warrants
Common Stock Warrants
Exercise price (in dollars per share)				$ 3.80
2022 Follow-on Public Offering | Pre-funded Warrant
Common Stock Warrants
Exercise price (in dollars per share)				$ 3.70

Stockholders' Equity (Options)

Stockholders' Equity (Options) (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended		12 Months Ended
	Apr. 17, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Nov. 03, 2014	Apr. 30, 2007
Stock options
Number of options
Balance at the beginning of period (in shares)		89,678
Options forfeited (in shares)		(907)
Balance at the end of the period (in shares)		88,771		89,678
Weighted average exercise price
Balance at the beginning of period (in dollars per share)		$ 42.78
Forfeited		105.30
Balance at the end of period (in dollars per share)		$ 42.14		$ 42.78
Additional information
Weighted average remaining contractual term		6 years 11 months 4 days		7 years 1 month 9 days
Stock-based compensation expense		$ 0.1	$ 0.1
2014 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for future grants		350,663
Common stock reserved for issuance (in shares)					102,750,000
Number of shares available for future grants		(350,663)
2014 Plan | Subsequent Event
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Additional shares of common stock issued	107,024
2014 Plan | Stock options | Subsequent Event
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Additional shares of common stock issued	428,098
2007 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock reserved for issuance (in shares)						169,045,000
Inducement Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for future grants		0
Number of shares awarded		442,471
Grant period of stock awards		10 years
Vesting period		1 year
Number of shares available for future grants		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%
Inducement Plan | Minimum | Individual options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting percentage		25%
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%
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
	Mar. 31, 2023	Mar. 31, 2022
Stockholders' Equity, other disclosures
Requisite service period, annually	3 years
Stock-based compensation expense	$ 1.4	$ 1.9
Unrecognized compensation costs (in dollars)	$ 6.7
Weighted average period over which unrecognized compensation costs are expected to be recognized	1 year 7 months 9 days
Number of shares
Balance at beginning of the period	708,806
Vested	(69,274)
Forfeited	(36,349)
Balance at end of the period	603,183
Weighted average grant date fair value
Balance at beginning of the period	$ 43.86
Vested	33.20
Forfeited	18.68
Balance at end of the period	$ 46.60

Stockholders' Equity (Stock Pur

Stockholders' Equity (Stock Purchase) (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended
	Apr. 17, 2023	Mar. 31, 2023	Mar. 31, 2022	Oct. 31, 2014
2014 Employee Stock Purchase Plan
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		146,227
Weighted Average purchase price		$ 1.75
Number of shares available for future grants		7,033
Stock-based compensation expense		$ 0.1	$ 0.1
2014 Employee Stock Purchase Plan | 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
2014 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for future grants		350,663
2014 Plan | Subsequent Event
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Additional shares of common stock issued	107,024

Net Loss Per Share - Schedule o

Net Loss Per Share - Schedule of Net Loss Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Earnings Per Share [Abstract]
Loss from continuing operations	$ (12,892)	$ (17,985)
Loss from discontinued operations, net of income taxes	0	(56)
Net loss	$ (12,892)	$ (18,041)
Weighted Average Number of Shares Outstanding, Basic	12,197,294	6,233,407
Weighted Average Number of Shares Outstanding, Diluted	12,197,294	6,233,407
Continuing operations, Basic	$ (1.06)	$ (2.89)
Continuing operations, Diluted	(1.06)	(2.89)
Discontinued operations, Basic	0	0
Discontinued operations, Diluted	0	0
Basic net loss income per share	(1.06)	(2.89)
Diluted net loss income per share	$ (1.06)	$ (2.89)

Net Loss Per Share - Schedule_2

Net Loss 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
	Mar. 31, 2023	Mar. 31, 2022
Potentially dilutive securities
Potentially dilutive securities	8,698,807	1,733,225
Stock issuable upon exercise of warrants
Potentially dilutive securities
Potentially dilutive securities	3,999,999	0
Stock issuable upon conversion of convertible note
Potentially dilutive securities
Potentially dilutive securities	4,118,182	1,463,415
Stock options to purchase common stock
Potentially dilutive securities
Potentially dilutive securities	258	3,003
Unvested RSUs
Potentially dilutive securities
Potentially dilutive securities	580,368	266,807

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Tax expense	$ 0	$ 0