Sientra (SIENQ) 10-Q 7 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 03, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Sientra, Inc.
Entity Central Index Key	1,551,693
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		19,395,285
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Trading Symbol	SIEN

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 37,641	$ 67,212
Accounts receivable, net of allowances of $4,657 and $4,329 at September 30, 2017 and December 31, 2016, respectively	4,678	3,082
Inventories, net	23,069	18,484
Insurance recovery receivable	75	9,375
Prepaid expenses and other current assets	4,074	1,852
Total current assets	69,537	100,005
Property and equipment, net	4,360	2,986
Goodwill	12,507	4,878
Other intangible assets, net	19,504	6,186
Other assets	736	228
Total assets	106,644	114,283
Current liabilities:
Accounts payable	3,990	3,555
Accrued and other current liabilities	13,669	6,507
Legal settlement payable	1,000	10,900
Customer deposits	5,572	6,559
Total current liabilities	24,231	27,521
Long-term debt	24,747
Deferred and contingent consideration	12,341	1,637
Warranty reserve and other long-term liabilities	1,718	1,508
Total liabilities	63,037	30,666
Commitments and contingencies (Note 13)
Stockholders’ equity:
Preferred stock, $0.01 par value – Authorized 10,000,000 shares; none issued or outstanding
Common stock, $0.01 par value — Authorized 200,000,000 shares; issued 19,437,978 and 18,671,409 and outstanding 19,365,251 and 18,598,682 shares at September 30, 2017 and December 31, 2016 respectively	193	186
Additional paid-in capital	305,308	299,133
Treasury stock, at cost (72,727 shares at September 30, 2017 and December 31, 2016)	(260)	(260)
Accumulated deficit	(261,634)	(215,442)
Total stockholders’ equity	43,607	83,617
Total liabilities and stockholders’ equity	$ 106,644	$ 114,283

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Statement Of Financial Position [Abstract]
Accounts receivable, allowances (in dollars)	$ 4,657	$ 4,329
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	19,437,978	18,671,409
Common stock, shares outstanding	19,365,251	18,598,682
Treasury stock, shares	72,727	72,727

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Net sales	$ 9,819,000	$ 6,531,000	$ 25,477,000	$ 14,246,000
Cost of goods sold	3,484,000	1,814,000	8,427,000	4,319,000
Gross profit	6,335,000	4,717,000	17,050,000	9,927,000
Operating expenses:
Sales and marketing	7,981,000	5,137,000	21,100,000	16,533,000
Research and development	2,911,000	2,052,000	7,677,000	7,370,000
General and administrative	9,298,000	5,684,000	23,753,000	16,327,000
Legal settlement		1,618,000	10,000,000	1,618,000
Total operating expenses	20,190,000	14,491,000	62,530,000	41,848,000
Loss from operations	(13,855,000)	(9,774,000)	(45,480,000)	(31,921,000)
Other income (expense), net:
Interest income	54,000	16,000	112,000	47,000
Interest expense	(409,000)	(105,000)	(603,000)	(118,000)
Other income (expense), net	(155,000)	(52,000)	(151,000)	(54,000)
Total other income (expense), net	(510,000)	(141,000)	(642,000)	(125,000)
Loss before income taxes	(14,365,000)	(9,915,000)	(46,122,000)	(32,046,000)
Income taxes	16,000	48,000	70,000	48,000
Net loss	$ (14,381,000)	$ (9,963,000)	$ (46,192,000)	$ (32,094,000)
Basic and diluted net loss per share attributable to common stockholders	$ (0.74)	$ (0.55)	$ (2.42)	$ (1.77)
Weighted average outstanding common shares used for net loss per share attributable to common stockholders:
Basic and diluted	19,328,244	18,208,112	19,079,788	18,111,593

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net loss	$ (46,192)	$ (32,094)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	2,037	734
Provision for doubtful accounts	84	384
Provision for warranties	133	133
Provision for inventory	468	519
Amortization of acquired inventory step-up	802
Change in fair value of warrants	151	57
Change in fair value of deferred and contingent consideration	758
Non-cash portion of debt extinguishment loss	16
Amortization of debt discount and issuance costs	97
Non-cash interest expense	1	23
Stock-based compensation expense	4,777	2,630
Loss on disposal of property and equipment	12	124
Deferred income taxes	70	48
Changes in assets and liabilities, net of effects from acquisitions:
Accounts receivable	411	1,053
Inventories	1,208	1,136
Insurance recovery receivable	9,300	(9,282)
Prepaid expenses, other current assets and other assets	(2,083)	(58)
Accounts payable	(478)	(986)
Accrued and other liabilities	3,613	460
Legal settlement payable	(9,900)	10,900
Customer deposits	(987)	(3,288)
Net cash used in operating activities	(35,702)	(27,507)
Cash flows from investing activities:
Purchase of property and equipment	(1,173)	(916)
Business acquisitions, net of cash acquired	(18,455)	(6,759)
Net cash used in investing activities	(19,628)	(7,675)
Cash flows from financing activities:
Proceeds from exercise of stock options	1,327	910
Proceeds from issuance of common stock under ESPP	647	753
Tax payments related to shares withheld for vested restricted stock units (RSUs)	(569)
Gross borrowings under the Term Loan	25,000
Gross borrowings under the Revolving Line of Credit	5,000
Payment on the Revolving Line of Credit	(5,000)
Deferred financing costs	(646)
Net cash provided by financing activities	25,759	1,663
Net decrease in cash and cash equivalents	(29,571)	(33,519)
Cash and cash equivalents at:
Beginning of period	67,212	112,801
End of period	37,641	79,282
Supplemental disclosure of cash flow information:
Interest paid	305	96
Supplemental disclosure of non-cash investing and financing activities:
Property and equipment in accounts payable and accrued liabilities	700	140
Acquisition of business, deferred and contingent consideration obligations at fair value	10,912	$ 550
Forgiveness of SVB Loan commitment fee	$ 750

Formation and Business of the C

Formation and Business of the Company	9 Months Ended
	Sep. 30, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Formation and Business of the Company	1. a. Formation Sientra, Inc., or the Company, was incorporated in the State of Delaware on August 29, 2003 under the name Juliet Medical, Inc. and subsequently changed its name to Sientra, Inc. in April 2007. The Company acquired substantially all the assets of Silimed, Inc. on April 4, 2007. The purpose of the acquisition was to acquire the rights to the silicone breast implant clinical trials, related product specifications and premarket approval, or PMA, assets. Following this acquisition, the Company focused on completing the clinical trials to gain Food and Drug Administration, or FDA, approval to offer its silicone gel breast implants in the United States. In March 2012, Sientra announced it had received approval from the FDA for its portfolio of silicone gel breast implants, and in the second quarter of 2012 the Company began commercialization efforts to sell its products in the United States. The Company, based in Santa Barbara, California, is a medical aesthetics company that focuses on serving board-certified plastic surgeons and offers a portfolio of silicone shaped and round breast implants, scar management, tissue expanders, and body contouring products. In November 2014, the Company completed an initial public offering, or IPO, and its common stock is listed on the Nasdaq Stock Exchange under the symbol “SIEN.” b. Acquisition of Miramar Labs, Inc. On June 11, 2017, Sientra entered into an Agreement and Plan of Merger, or the Merger Agreement, with Miramar Labs, Inc., or Miramar, pursuant to which Sientra commenced a tender offer to purchase all of the outstanding shares of Miramar’s common stock for (i) $0.3149 per share, plus (ii) the contractual right to receive one or more contingent payments upon the achievement of certain future sales milestones. The total merger consideration was $18.7 million in upfront cash and the contractual rights represent potential contingent payments of up to $14 million. The transaction, which closed on July 25, 2017, added the miraDry® System to Sientra’s aesthetics portfolio. c. Regulatory Inquiries Regarding Products Manufactured by Silimed There have been regulatory inquiries related to medical devices manufactured by Silimed Indústria de Implantes Ltda. (formerly, Silimed-Silicone e Instrumental Medico-Cirugio e Hospitalar Ltda.), or Silimed, the Company’s former sole source contract manufacturer for its silicone gel breast implants. On October 9, 2015, following the suspension of sales in the United Kingdom and the suspension of the manufacturing and shipment of all medical devices made by Silimed in Brazil, the Company voluntarily placed a hold on the sale of all Sientra devices manufactured by Silimed and recommended that plastic surgeons discontinue implanting the devices until further notice. On March 1, 2016, after the completion of extensive independent, third-party testing and analyses of its devices manufactured by Silimed, the Company lifted the temporary hold on the sale of such devices and informed plastic surgeons of the Company’s controlled market re-entry plan designed to optimize the Company’s inventory supply. The results of the Company’s testing indicated no significant safety concerns with the use of its products, including its breast implants, consistent with their approval status since 2012. Additionally, the FDA reiterated prior statements of Medicines and Healthcare Products Regulatory Agency, or MHRA, an executive agency of the United Kingdom, and by the Brazilian regulatory agency ANVISA that no reports of adverse events and no risks to patient health had been identified in connection with implanting Silimed-manufactured products. The Company’s existing manufacturing contract with Silimed expired on its terms in April 2017 and the Company did not renew the contract. The Company has engaged Vesta Intermediate Funding, Inc., or Vesta, a Lubrizol Lifesciences company, for the manufacture and supply of the Company’s breast implants. On March 14, 2017, the Company announced it had submitted a PMA supplement to the FDA for the manufacturing of the Company’s PMA-approved breast implants by Vesta.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. a. Basis of Presentation The accompanying unaudited condensed consolidated financial statements in this Quarterly Report on Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America, or GAAP, and the rules and regulations of the U.S. Securities and Exchange Commission, or SEC. Accordingly, they do not include certain footnotes and financial presentations normally required under accounting principles generally accepted in the United States of America for complete financial reporting. The interim financial information is unaudited, but reflects all normal adjustments and accruals which are, in the opinion of management, considered necessary to provide a fair presentation for the interim periods presented. The accompanying condensed consolidated financial statements should be read in conjunction with the Company’s audited condensed consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 filed with the SEC on March 14, 2017, or the Annual Report. The results for the three and nine months ended September 30, 2017 are not necessarily indicative of results to be expected for the year ending December 31, 2017, any other interim periods, or any future year or period. b. Going Concern The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company’s manufacturing contract with Silimed expired on its terms on April 1, 2017, and the Company did not renew that contract. Accordingly, the Company continues to evaluate the availability of alternative manufacturing sources, including with Vesta, which is establishing manufacturing capacity for the Company and with which the Company executed a definitive manufacturing agreement for the long-term supply of the Company’s PMA-approved silicone gel breast implants. The continuation of the Company as a going concern is dependent upon many factors including the availability of alternative manufacturing sources and continued sale of the Company’s products. Since inception, the Company has incurred net losses. As of September 30, 2017, the Company had cash and cash equivalents of $37.6 million. On July 25, 2017, the Company acquired Miramar and also entered into certain credit agreements with MidCap Financial Trust, or MidCap, which are further discussed in Note 9. The Company believes that it has the ability to continue as a going concern for at least 12 months from the date the Company’s condensed consolidated financial statements are issued. These condensed consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. c. Use of Estimates The preparation of the condensed consolidated financial statements, in conformity with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. d. Significant Accounting Policies There have been no significant changes to the accounting policies during the three and nine months ended September 30, 2017, as compared to the significant accounting policies described in the “Notes to Financial Statements” in the Annual Report. e. Recent Accounting Pronouncements Recently Adopted Accounting Standards In April 2015, the FASB issued accounting standard update 2015-03, Interest — Imputation of Interest In July 2015, the FASB issued accounting standard update, or ASU, 2015-11, Inventory - Simplifying the Measurement of Inventory The Company adopted ASU 2015-11 in the first quarter of 2017 on a prospective basis. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718). In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350) - Simplifying the Test for Goodwill Impairment eliminates Step 2 from the goodwill impairment test. The Recently Issued Accounting Standards In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, In December 2016, the FASB issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers. ASU 2016-20 is intended to clarify and suggest improvements to the application of current standards under Topic 606 and other Topics amended by ASU 2014-09, Revenue from Contracts with Customers (Topic 606) . The effective date of ASU 2016-20 is the same as the effective date for ASU 2014-09. statements or whether the Company will adopt on a full retrospective or modified retrospective basis in the first quarter of the Company’s fiscal year ending December 31, 2018. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805) - Clarifying the Definition of a Business . The standard The updated accounting standard will be effective for the Company beginning in fiscal year 2018. . In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting The standard provides clarification on when modification accounting should be used for changes to the terms or conditions of a share-based payment award In July 2017, the FASB issued ASU 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815) The standard is broken in to two parts. Part I addresses the complexity of accounting for certain financial instruments with down round features. Part II addresses the difficulty of navigating Topic 480 because of the existence of extensive pending content in the FASB Accounting Standards Codification . statements f. Reclassifications Certain reclassifications have been made to prior year amounts to conform to the current year presentation.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Acquisitions	3. Acquisitions a. Acquisition of Miramar Labs, Inc. On June 11, 2017, Sientra entered into the Merger Agreement with Miramar, pursuant to which Sientra commenced a tender offer to purchase all of the outstanding shares of Miramar’s common stock for (i) $0.3149 per share, plus (ii) the contractual right to receive one or more contingent payments upon the achievement of certain future sales milestones. The total merger consideration was $18.7 million in upfront cash and the contractual rights represent potential contingent payments of up to $14 million. The transaction, which closed on July 25, 2017, or the Acquisition Date, added the miraDry® System, the only FDA cleared device to reduce underarm sweat, odor and permanently reduce hair of all colors, to Sientra’s aesthetics portfolio. In connection with the acquisition, the Company recorded $2.6 million and $3.0 million of professional fees for the three and nine months ended September 30, 2017, respectively, which are included in general and administrative expense. The aggregate preliminary acquisition date fair value of the consideration transferred was approximately $29.6 million, consisting of the following (in thousands): Fair Value Cash consideration at Acquisition Date (other than debt payoff) $ 6,193 Cash consideration at Acquisition Date (debt payoff) 12,467 Deferred consideration 966 Contingent consideration 9,946 Total purchase consideration $ 29,572 The Company funded the cash consideration, including the debt payoff amount with cash on hand. The cash consideration included the payoff of Miramar’s existing term loan, or the Note Purchase Agreement dated January 27, 2017 and bridge loan, or the January 2017 Bridge Loan, including interest. The deferred consideration relates to cash held back to be used for either potential litigation-related expenses or for payments to certain former investors of Miramar, as defined in the Note Purchase Agreement dated January 27, 2017, one year following the Acquisition Date. Contingent consideration of future cash payments of a maximum of $14.0 million represents the contractual right of certain former Miramar shareholders to receive one or more contingent payments upon achievement of certain future sales milestones and includes certain amounts due to investors related to the remaining balances on the January 2017 Bridge Note and accrued royalty obligations, with certain amounts held back for potential litigation-related expenses. The fair value of the contingent consideration at the acquisition date was determined using a Monte-Carlo simulation model. The inputs include the estimated amount and timing of future net sales, and a risk-adjusted discount rate. The inputs are significant inputs not observable in the market, which are referred to as Level 3 inputs and are further discussed in Note 5. The contingent consideration component is subject to the recognition of subsequent changes in fair value through general and administrative expense in the condensed consolidated statement of operations. In accordance with ASC 805, the Company has recorded the acquired assets (including identifiable intangible assets) and liabilities assumed at their respective fair value. The preliminary allocation of the total purchase price is as follows (in thousands): July 25, 2017 Cash $ 205 Accounts receivable, net 2,091 Inventories, net 7,064 Other current assets 170 Property and equipment, net 528 Goodwill 7,629 Intangible assets 14,800 Restricted cash 305 Other assets 12 Liabilities assumed: Accounts payable (908 ) Accrued and other current liabilities (2,294 ) Other current liabilities (30 ) Net assets acquired $ 29,572 Goodwill has been allocated to the miraDry® reportable segment. The goodwill recognized is attributable primarily to the assembled workforce and additional market opportunities. Goodwill is not expected to be deductible for tax purposes. A summary of the intangible assets acquired, estimated useful lives and amortization method is as follows (in thousands): Estimated useful Amortization Amount life method Developed technology $ 3,000 15 years Accelerated Customer relationships 6,300 14 years Accelerated Distributor relationships 500 9 years Accelerated Trade name 5,000 15 years Accelerated $ 14,800 The Company retained an independent third-party appraiser to assist management in its valuation; however, the purchase price allocation has not been finalized. This could result in adjustments to the carrying value of the assets acquired and liabilities assumed, the useful lives of intangible assets and residual amount allocated to goodwill. The preliminary allocation of the purchase price is based on the best estimates of management and is subject to revision based on the final valuations and estimates of useful lives. Unaudited Pro Forma Information The following unaudited pro forma financial information presents combined results of operations for each of the periods presented, as if Miramar had been acquired as of the beginning of fiscal year 2016. The pro forma information includes adjustments to amortization for intangible assets acquired, the purchase accounting effect on inventory acquired, interest expense for the additional indebtedness incurred to complete the acquisition, restructuring charges in connection with the acquisition and acquisition costs. The pro forma data are for informational purposes only and are not necessarily indicative of the consolidated results of operations of the combined business had the merger actually occurred at the beginning of fiscal year 2016 or of the results of future operations of the combined business. Consequently, actual results will differ from the unaudited pro forma information presented below (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Pro Forma Pro Forma Net sales $ 10,668 $ 10,834 $ 35,681 $ 30,280 Net loss (12,131 ) (14,975 ) (51,844 ) (56,732 ) Pro forma loss per share attributable to ordinary shares - basic and diluted $ (0.63 ) $ (0.82 ) $ (2.72 ) $ (3.13 ) b. Acquisition of BIOCORNEUM® On March 9, 2016, the Company entered into an assets purchase agreement with Enaltus LLC, or Enaltus, to acquire exclusive U.S. rights to BIOCORNEUM®, an advanced silicone scar treatment marketed exclusively to physicians. The acquisition of BIOCORNEUM® aligns with the Company’s business development objectives and adds a complementary product that serves the needs of its customers. In connection with the acquisition, the Company recorded $2,000 and $0.2 million of professional fees for the three and nine months ended September 30, 2016, respectively, which are included in general and administrative expense. The company did not record any professional fees related to the acquisition for the three and nine months ended September 30, 2017. The aggregate acquisition date fair value of the consideration transferred was estimated at $7.4 million, which consisted of the following (in thousands): Fair Value Cash $ 6,859 Deferred consideration 434 Contingent consideration 116 $ 7,409 The deferred consideration and contingent consideration consist of future royalty payments to be paid on a quarterly basis to Enaltus on future BIOCORNEUM® sales for the 4.5 years beginning January 1, 2024. The Company has determined the fair value of the deferred consideration and contingent consideration at the acquisition date using a Monte Carlo simulation model. The fair value of the deferred consideration is based on the future minimum royalty payments using the risk-free U.S. Treasury yield curve discount rate. The minimum estimated future payments due under the deferred consideration are $0.5 million. The fair value of the contingent consideration is based on projected future BIOCORNEUM® sales and a risk adjusted discount rate. The terms of the agreement do not provide for a limitation on the maximum potential future payments. The inputs are significant inputs not observable in the market, which are referred to as Level 3 inputs and are further discussed in Note 5. The deferred consideration and contingent consideration components are subject to the recognition of subsequent changes in fair value through general and administrative expense in the condensed consolidated statement of operations. The Company allocated the total consideration transferred to the tangible and identifiable intangible assets acquired based on their respective fair values on the acquisition date, with the remaining unallocated amount recorded as goodwill. The goodwill arising from the transaction is primarily attributable to expected operational synergies, and all of goodwill will be deductible for income tax purposes. The condensed consolidated financial statements for the three and nine months ended September 30, 2017 and 2016 include the results of operations of BIOCORNEUM® from the date of acquisition. The following table summarizes the allocation of the fair value of the consideration transferred by major class for the business combination completed on March 9, 2016 (in thousands): March 9, 2016 Inventory $ 100 Prepaid expenses 36 Goodwill 3,273 Intangible assets 4,000 $ 7,409 A summary of the intangible assets acquired, estimated useful lives and amortization method is as follows (in thousands): Estimated useful Amortization Amount life method Customer relationships $ 3,200 10 years Accelerated Trade name 800 12 years Straight-line $ 4,000 The Company retained an independent third-party appraiser to assist management in its valuation and the purchase price has been finalized. Pro forma results of operations have not been presented because the effect of the acquisition was not material to the Company's results of operations. c. Acquisition of Tissue Expander Portfolio from Specialty Surgical Products, Inc. On November 2, 2016, the Company entered into an asset purchase agreement with Specialty Surgical Products, Inc., or SSP, to acquire c ertain assets, consisting of the Dermaspan™, Softspan™, and AlloX2® tissue expanders, from SSP. Fair Value Cash $ 4,950 Contingent consideration 1,050 $ 6,000 The contingent consideration consists of future cash payments of a maximum of $2.0 million to be paid to SSP based upon the achievement of certain milestones of future net sales. The Company has determined the fair value of the contingent consideration at the acquisition date using a Monte-Carlo simulation model. The inputs include the estimated amount and timing of future net sales, and a risk-adjusted discount rate. The inputs are significant inputs not observable in the market, which are referred to as Level 3 inputs and are further discussed in Note 5. The contingent consideration components are subject to the recognition of subsequent changes in fair value through general and administrative expense in the condensed consolidated statement of operations. The Company allocated the total consideration transferred to the tangible and identifiable intangible assets acquired and liabilities assumed based on their respective fair values on the acquisition date, with the remaining unallocated amount recorded as goodwill. The goodwill arising from the transaction is primarily attributable to expected operational synergies, and all of goodwill will be deductible for income tax purposes. The condensed consolidated financial statements for the three and nine months ended September 30, 2017 include the results of operations of the Dermaspan™, Softspan™, and AlloX2® tissue expanders The following table summarizes the allocation of the fair value of the consideration transferred by major class for the business combination completed on November 2, 2016 (in thousands): November 2, 2016 Accounts receivable, net $ 196 Inventory 1,555 Equipment 34 Goodwill 1,605 Intangible assets 2,860 Liabilities assumed (250 ) $ 6,000 A summary of the intangible assets acquired, estimated useful lives and amortization method is as follows (in thousands): Estimated useful Amortization Amount life method Customer relationships $ 1,740 9 years Accelerated Regulatory approvals 670 14 months Straight-line Trade names 450 indefinite-lived $ 2,860 The Company retained an independent third-party appraiser to assist management in its valuation and the purchase price allocation has been finalized. Pro forma results of operations have not been presented because the effect of the acquisition was not material to the Company's results of operations.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2017
Financial Instruments Owned At Fair Value [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, and customer deposits are reasonable estimates of their fair value because of the short maturity of these items. See Note 5 for discussion of the fair value of the common stock warrant liability, deferred consideration and contingent consideration. The fair value of the long-term debt is based on the amount of future cash flows associated with the instrument discounted using the Company’s market rate. As of September 30, 2017, the carrying value of the long-term debt was not materially different from the fair value.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	5. Fair Value Measurements Certain assets and liabilities are carried at fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: • Level 1 — Quoted prices in active markets for identical assets or liabilities. • Level 2 — Observable inputs (other than Level 1 quoted prices) such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. • Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. The Company’s common stock warrant liabilities are carried at fair value determined according to the fair value hierarchy described above. The Company has utilized an option pricing valuation model to determine the fair value of its outstanding common stock warrant liabilities. The inputs to the model include fair value of the common stock related to the warrant, exercise price of the warrant, expected term, expected volatility, risk-free interest rate and dividend yield. The warrants are valued using the fair value of common stock as of the measurement date. The Company historically has been a private company and lacks company-specific historical and implied volatility information of its stock. Therefore, it estimates its expected stock volatility based on the historical volatility of publicly traded peer companies for a term equal to the remaining contractual term of the warrants. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve for time periods approximately equal to the remaining contractual term of the warrants. The Company has estimated a 0% dividend yield based on the expected dividend yield and the fact that the Company has never paid or declared dividends. As several significant inputs are not observable, the overall fair value measurement of the warrants is classified as Level 3. The Company assessed the fair value of the deferred consideration and contingent consideration for future royalty payments related to the acquisition of BIOCORNEUM® and the contingent consideration for future milestone payments for both the acquisition of the tissue expander portfolio from SSP and the acquisition of Miramar using the Monte-Carlo simulation model. Significant assumptions used in the measurement include future net sales for a defined term and the risk-adjusted discount rate associated with the business. As the inputs are not observable, the overall fair value measurement of the deferred consideration and contingent consideration is classified as Level 3. The following tables present information about the Company’s liabilities that are measured at fair value on a recurring basis as of September 30, 2017 and December 31, 2016 and indicate the level of the fair value hierarchy utilized to determine such fair value (in thousands): Fair Value Measurements as of September 30, 2017 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for common stock warrants $ — — 250 250 Liability for deferred consideration — — 1,351 1,351 Liability for contingent consideration — — 11,956 11,956 $ — — 13,557 13,557 Fair Value Measurements as of December 31, 2016 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for common stock warrants $ — — 99 99 Liability for deferred consideration — — 395 395 Liability for contingent consideration — — 1,242 1,242 $ — — 1,736 1,736 The liability for common stock warrants and the current portion of deferred consideration is included in “accrued and other current liabilities” and the long-term liabilities for the deferred consideration and contingent consideration are included in “deferred consideration and contingent consideration” in the balance sheet. The following table provides a rollforward of the aggregate fair values of the Company’s common stock warrants, deferred and contingent consideration for which fair value is determined by Level 3 inputs (in thousands): Warrant Liability Balance, December 31, 2016 $ 99 Fair value of warrants to be issued upon borrowing under the SVB Loan Agreement (Note 9) 88 Warrants extinguished upon termination of SVB Loan Agreement (88 ) Change in fair value through September 30, 2017 151 Balance, September 30, 2017 $ 250 Deferred Consideration Liability Balance, December 31, 2016 $ 395 Initial fair value of acquisition-related deferred consideration 966 Change in fair value of deferred consideration (10 ) Balance, September 30, 2017 $ 1,351 Contingent Consideration Liability Balance, December 31, 2016 $ 1,242 Initial fair value of acquisition-related contingent consideration 9,946 Change in fair value of contingent consideration 768 Balance, September 30, 2017 $ 11,956 The Company recognizes changes in the fair value of the warrants in “other income (expense), net” in the condensed consolidated statement of operations and changes in deferred consideration and contingent consideration are recognized in “general and administrative” expense in the condensed consolidated statement of operations.

Product Warranties

Product Warranties	9 Months Ended
	Sep. 30, 2017
Product Warranties Disclosures [Abstract]
Product Warranties	6. Product Warranties The Company offers a limited warranty and a lifetime product replacement program for the Company’s silicone gel breast implants and a product warranty for the Company’s miraDry® Systems. Under the breast implant limited warranty, the Company will reimburse patients for certain out-of-pocket costs related to revision surgeries performed within ten years from the date of implantation in a covered event. Under the breast implant lifetime product replacement program, the Company provides no-charge replacement breast implants if a patient experiences a covered event. Under the miraDry® warranty, the Company currently provides a standard product warranty for two years to cover the consoles, hand pieces and accessories. Additionally, the warranty covers the shelf-life of the miraDry® consumables, or bioTips™. Additionally, an extended warranty may be purchased to provide additional protection of the miraDry® System. The following table provides a rollforward of the accrued warranties (in thousands): Nine Months Ended September 30, 2017 2016 Beginning balance as of January 1 $ 1,378 $ 1,332 Acquired warranty liability 137 — Payments made during the period (11 ) (19 ) Changes in accrual related to warranties issued during the period 125 134 Changes in accrual related to pre-existing warranties 8 (1 ) Balance as of September 30 $ 1,637 $ 1,446

Net Loss Per Share

Net Loss Per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Net Loss Per Share	7. 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 common 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 common shares consist of shares issuable upon the exercise of stock options and warrants (using the treasury stock method). Dilutive net loss per share is the same as basic net loss per share for all periods presented because the effects of potentially dilutive items were anti-dilutive. Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net loss (in thousands) $ (14,381 ) $ (9,963 ) $ (46,192 ) $ (32,094 ) Weighted average common shares outstanding, basic and diluted 19,328,244 18,208,112 19,079,788 18,111,593 Net loss per share attributable to common stockholders $ (0.74 ) $ (0.55 ) $ (2.42 ) $ (1.77 ) The Company excluded the following potentially dilutive securities, outstanding as of September 30, 2017 and 2016, from the computation of diluted net loss per share attributable to common stockholders for the three and nine months ended September 30, 2017 and 2016 because they had an anti-dilutive impact due to the net loss attributable to common stockholders incurred for the periods. September 30, 2017 2016 Stock options to purchase common stock 1,872,999 1,760,596 Warrants for the purchase of common stock 47,710 47,710 1,920,709 1,808,306

Balance Sheet Components

Balance Sheet Components	9 Months Ended
	Sep. 30, 2017
Balance Sheet Related Disclosures [Abstract]
Balance Sheet Components	8. Balance Sheet Components a. Allowance for Sales Returns and Doubtful Accounts The Company has established an allowance for sales returns of $4.2 million and $3.9 million as of September 30, 2017 and December 31, 2016, respectively, recorded net against accounts receivable in the balance sheet. The Company has established an allowance for doubtful accounts of $0.5 million and $0.4 million as of September 30, 2017 and December 31, 2016, respectively, recorded net against accounts receivable in the balance sheet. b. Inventories Upon the acquisition of Miramar, the Company now has raw materials and work in progress, in addition to finished goods. Inventories, net consist of the following (in thousands): September 30, December 31, 2017 2016 Raw materials $ 1,784 $ — Work in progress 2,865 — Finished goods 18,420 18,484 $ 23,069 $ 18,484 c. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following (in thousands): September 30, December 31, 2017 2016 Prepaid expenses $ 2,046 $ 1,145 Other current assets 2,028 707 Total $ 4,074 $ 1,852 d. Property and Equipment Property and equipment, net consist of the following (in thousands): September 30, December 31, 2017 2016 Leasehold improvements $ 940 $ 86 Laboratory equipment and toolings 5,049 2,264 Computer equipment 594 287 Software 1,077 669 Office equipment 134 129 Furniture and fixtures 885 743 8,679 4,178 Less accumulated depreciation (4,319 ) (1,192 ) $ 4,360 $ 2,986 Depreciation expense for the three months ended September 30, 2017 and 2016 was $0.2 million and $0.1 million, respectively. Depreciation expense for the nine months ended September 30, 2017 and 2016 was $0.6 million and $0.2 million, respectively. e. Goodwill and Other Intangible Assets, net Goodwill represents the excess of the purchase price over the fair value of net assets of purchased businesses. Goodwill is not amortized, but instead subject to impairment tests on at least an annual basis and whenever circumstances suggest that goodwill may be impaired. The Company’s annual test for impairment is performed as of October 1 of each fiscal year. The Company makes a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. If the Company concludes that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, it is not required to perform the impairment assessment for that reporting unit. The applicable accounting guidance requires the Company to compare the fair value of a reporting unit with its carrying amount, including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is not considered impaired. The impairment loss is measured by the excess of the carrying amount of the reporting unit goodwill over the fair value of that goodwill. The changes in the carrying amount of goodwill during the nine months ended September 30, 2017 were as follows (in thousands): Balances as of December 31, 2016 Goodwill $ 19,156 Accumulated impairment losses (14,278 ) Goodwill, net $ 4,878 Goodwill acquired (Note 3) 7,629 Balances as of September 30, 2017 Goodwill $ 26,785 Accumulated impairment losses (14,278 ) Goodwill, net $ 12,507 The components of the Company’s other intangible assets consist of the following (in thousands): September 30, 2017 Average Amortization Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 11 $ 11,240 $ (1,464 ) $ 9,776 Trade names - finite life 14 5,800 (146 ) 5,654 Developed technology 15 3,000 (40 ) 2,960 Distributor relationships 9 500 (17 ) 483 Regulatory approvals 1 670 (526 ) 144 Non-compete agreement 2 80 (47 ) 33 Acquired FDA non-gel product approval 11 1,713 (1,709 ) 4 Total definite-lived intangible assets $ 23,003 $ (3,949 ) $ 19,054 Intangibles with indefinite lives Trade names - indefinite life — 450 — 450 Total indefinite-lived intangible assets $ 450 $ — $ 450 December 31, 2016 Average Amortization Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 10 $ 4,940 $ (602 ) $ 4,338 Trade names - finite life 12 800 (56 ) 744 Regulatory approvals 1 670 (96 ) 574 Non-compete agreement 2 80 (17 ) 63 Acquired FDA non-gel product approval 11 1,713 (1,696 ) 17 Total definite-lived intangible assets $ 8,203 $ (2,467 ) $ 5,736 Intangibles with indefinite lives Trade names - indefinite life — 450 — 450 Total indefinite-lived intangible assets $ 450 $ — $ 450 Amortization expense for the three months ended September 30, 2017 and 2016 was $1.0 million and $0.2 million, respectively. Amortization Period Expense Remainder of 2017 $ 705 2018 2,308 2019 2,321 2020 2,197 2021 1,996 Thereafter 9,527 $ 19,054 f. Accrued and Other Current Liabilities Accrued and other current liabilities consist of the following (in thousands): September 30, December 31, 2017 2016 Payroll and related expenses $ 4,369 $ 2,592 Audit, consulting and legal fees 3,060 812 Accrued commissions 2,024 1,222 Deferred consideration, current portion 966 — Accrued marketing and sales expenses 482 31 Warrant liability 250 99 Accrued clinical trial and research and development expenses 183 119 Other 2,335 1,632 $ 13,669 $ 6,507

Long-Term Debt and Revolving Lo

Long-Term Debt and Revolving Loan	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Long-Term Debt and Revolving Loan	9. Long-Term Debt and Revolving Loan On July 25, 2017, the Company entered into a Credit and Security Agreement, or the Term Loan Credit Agreement, and a Credit and Security Agreement, or the Revolving Credit Agreement with Midcap, and, together with the Term Loan Credit Agreement, the Credit Agreements, which replaced the Company’s then-existing Silicon Valley Bank Loan Agreement, or the SVB Loan Agreement. Upon executing the Credit Agreements, the Company repaid in full its indebtedness under the SVB Loan Agreement, which totaled approximately $5.0 million related to a revolving line of credit, or the Revolving Line of Credit. In connection with the refinancing, the Company was forgiven a commitment fee payable of approximately $0.8 million, which was included in long term liabilities, net of the current portion included in accrued and other current liabilities in the condensed consolidated balance sheet, and extinguishment of corresponding warrants of approximately $0.1 million related to the SVB Loan Agreement. The Company also recorded an expense of approximately $16,000 related to the write-off of related issuance costs, which has been included in interest expense in the condensed consolidated statements of operations. Unamortized debt issuance costs from the SVB Loan Agreement related to the modification will be amortized over the term of the new Credit Agreements. Under the terms of the Term Loan Credit Agreement, as of July 25, 2017, Midcap funded $ Any indebtedness under the Term Loan Credit Agreement bears interest at a floating per annum rate equal to the LIBOR as reported by Midcap with a floor of 1.00%, which as of September 30, 2017 was 1.24%, plus 7.50%. The Term Loans have a scheduled maturity date of December 1, 2021, or the Maturity Date. The Company must make monthly payments of accrued interest under the Term Loans from the funding date of the Term Loans, until December 31, 2018, followed by monthly installments of principal and interest through the Maturity Date. The Company may prepay all of the Term Loans prior to its maturity date provided the Company pays Midcap a prepayment fee. The Company paid an origination fee of 0.50% of the Term Loans total amount of $40.0 million on the closing date. As of September 30, 2017, there was $25.0 million outstanding related to the Term Loans. As of September 30, 2017, the unamortized debt issuance costs on the Term Loans was approximately $0.1 million current portion and approximately $0.3 million long-term portion and are included as a reduction to debt on the condensed consolidated balance sheet. Any indebtedness under the Revolving Credit Agreement bears interest at a floating per annum rate equal to the LIBOR as reported by Midcap with a floor of 1.00%, plus 4.50%. The Company may make and repay borrowings from time to time under the Revolving Credit Agreement until the maturity of the facility on December 1, 2021. The Company is required to pay an annual collateral management fee of 0.50% on the outstanding balance, and an annual unused line fee of 0.50% of the average unused portion. The Company may prepay all of the outstanding balance prior to the maturity date provided the Company pays Midcap a prepayment fee. The Company paid an origination fee of 0.50% of the Revolving Loan amount of $10.0 million on the closing date. As of September 30, 2017, there were no borrowings outstanding related to the Revolving Loan or any material outstanding letters of credit. As of September 30, 2017, the unamortized debt issuance costs related to the Revolving Loan was approximately $0.2 million and was included in other long-term assets on the condensed consolidated balance sheet. The amortization of debt issuance costs for the three months ended September 30, 2017 was $28,500, relating to the Term Loans and Revolving Loan. The amortization of debt issuance costs for the nine months ended September 30, 2017 was $0.1 million, relating to the Revolving Line of Credit, the Term Loans, and the Revolving Loan and were included in interest expense in the condensed consolidated statements of operations. The Credit Agreements includes customary affirmative and restrictive covenants and representations and warranties, including a financial covenant for minimum revenues, a financial covenant for minimum cash requirements, a covenant against the occurrence of a “change in control,” financial reporting obligations, and certain limitations on indebtedness, liens, investments, distributions, collateral, mergers or acquisitions, taxes, and deposit accounts. Upon the occurrence of an event of default, a default interest rate of an additional 5.0% may be applied to any outstanding principal balances, and Midcap may declare all outstanding obligations immediately due and payable and take such other actions as set forth in the Credit Agreements. The Company’s obligations under the Credit Agreements are secured by a security interest in substantially all of The Company’s assets, other than intellectual property. Future Principal Payments of Debt The future schedule of principal payments for the outstanding Term Loan as of September 30, 2017 was as follows (in thousands): Fiscal Year Remainder of 2017 $ — 2018 — 2019 8,333 2020 8,333 2021 8,334 Thereafter — Total $ 25,000

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stockholders' Equity	10. Stockholders’ Equity a. Authorized Stock The Company’s Amended and Restated Certificate of Incorporation authorizes the Company to issue 210,000,000 shares of common and preferred stock, consisting of 200,000,000 shares of common stock with $0.01 par value and 10,000,000 shares of preferred stock with $0.01 par value. As of September 30, 2017 and December 31, 2016, the Company had no preferred stock issued or outstanding. b. Common Stock Warrants On January 17, 2013, the Company entered into a Loan and Security Agreement, or the Original Term Loan Agreement, with Oxford Finance, LLC, or Oxford. On June 30, 2014, the Company entered into an Amended and Restated Loan and Security Agreement, or the Amended Term Loan Agreement, with Oxford. In connection with the Original Term Loan Agreement and the Amended Term Loan Agreement, the Company issued to Oxford (i) seven-year warrants in January 2013 to purchase shares of the Company’s common stock with a value equal to 3.0% of the tranche A, B and C term loans amounts and (ii) seven-year warrants in June 2014 to purchase shares of the Company’s common stock with a value equal to 2.5% of the tranche D term loan amount. The warrants have an exercise price per share of $14.671. As of September 30, 2017, there were warrants to purchase an aggregate of 47,710 shares of common stock outstanding. c. Stock Option Plans In April 2007, the Company adopted the 2007 Equity Incentive Plan, or the 2007 Plan. The 2007 Plan provides for the granting of stock options to employees, directors and consultants of the Company. Options granted under the 2007 Plan may either be incentive stock options or nonstatutory stock options. Incentive stock options, or ISOs, may be granted only to Company employees. Nonstatutory stock options, or NSOs, may be granted to all eligible recipients. A total of 1,690,448 shares of the Company’s common stock were initially 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. Under the 2014 Plan, the Company may issue ISOs, NSOs, stock appreciation rights, restricted stock awards, restricted stock unit awards and other forms of stock awards, or collectively, stock awards, all of which may be granted to employees, including officers, non-employee directors and consultants of the Company and their affiliates. ISOs may be granted only to employees. A total of 1,027,500 shares of common stock were initially reserved for issuance under the 2014 Plan, subject to certain annual increases. As of September 30, 2017, a total of 361,637 shares of the Company’s common stock were available for issuance under the 2014 Plan. Pursuant to a board-approved Inducement Plan, the Company may issue NSOs and restricted stock unit awards, or collectively, stock awards, all of 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 September 30, 2017, inducement grants for 330,000 shares of common stock have been awarded, and 34,000 shares of common stock were available for future issuance under the Inducement 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 not be less than 100% of the estimated fair value of the shares on the date of grant. Options generally vest with 25% of the grant vesting on the first anniversary and the balance vesting monthly on a straight-lined basis over the requisite service period of three additional years for the award. Additionally, options have been granted to certain key executives that vest upon achievement of performance conditions based on performance targets as defined by the board of directors, which have included net sales targets and defined corporate objectives over the performance period with possible payout ranging from 0% to 100% of the target award. Compensation expense is recognized on a straight-lined basis over the vesting term of one year based upon the probable performance target that will be met. The vesting provisions of individual options may vary but provide for vesting of at least 25% per year. The following summarizes all option activity under the 2007 Plan, 2014 Plan and Inducement Plan: Weighted average Weighted remaining average contractual Option Shares exercise price term (year) Balances at December 31, 2016 2,786,977 $ 7.27 6.28 Granted 180,000 9.12 Exercised (475,171 ) 2.79 Forfeited (286,880 ) 12.82 Balances at September 30, 2017 2,204,926 $ 7.66 7.51 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 was $0.5 million and $0.4 million for the three months ended September 30, 2017 and 2016, respectively. Stock-based compensation expense was $1.6 million and $1.2 million for the nine months ended September 30, 2017 and 2016, respectively. As of September 30, 2017, there was $3.2 million of unrecognized compensation costs related to stock options. The expense is recorded within the operating expense components in the condensed consolidated statement of operations based on the recipients receiving the awards. These costs are expected to be recognized over a weighted average period of 2.12 years. 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 generally vest on a straight-line basis, either quarterly over a 4-year requisite service period or annually over a 3-year requisite service period. Activity related to RSUs is set forth below: Weighted average grant date Number of shares fair value Balances at December 31, 2016 430,733 $ 7.99 Granted 761,345 8.61 Vested (252,285 ) 7.74 Forfeited (39,416 ) 8.46 Balances at September 30, 2017 900,377 $ 8.57 Stock-based compensation expense for RSUs for the three months ended September 30, 2017 and 2016 was $1.0 million and $0.5 million, respectively. Stock-based compensation expense for RSUs for the nine months ended September 30, 2017 and 2016 was $2.8 million and $1.1 million, respectively. As of September 30, 2017, there was $6.0 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 1.88 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 exercise date. A total of 255,500 shares of common stock were initially reserved for issuance under the ESPP, subject to certain annual increases. As of September 30, 2017, the number of shares of common stock reserved for issuance under the ESPP was 770,549. During the nine months ended September 30, 2017, employees purchased 108,081 shares of common stock at a weighted average price of $5.98 per share. As of September 30, 2017, the number of shares of common stock available for future issuance was 495,551. The Company estimated the fair value of employee stock purchase rights using the Black-Scholes model. Stock-based compensation expense related to the ESPP was $0.1 million for both the three months ended September 30, 2017 and 2016. Stock-based compensation expense related to the ESPP was $0.3 million for both the nine months ended September 30, 2017 and 2016.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes The Company the Company

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Segment Information	12. Segment Information Reportable Segments The Company has two reportable segments: Breast Product and miraDry®. The Breast Product segment focuses on sales of silicone gel breast implants, tissue expanders and scar management products under the brands Sientra®, AlloX2®, Dermaspan™, Softspan™ and BIOCORNEUM®. The miraDry® segment focuses on sales of the miraDry® System, consisting of a console and a handheld device which uses consumable single-use bioTips™. These segments align with the Company’s principal target markets. On July 25, 2017, the Company acquired Miramar. See Note 3a – Acquisitions for additional details. Miramar has been included in the consolidated results of operations as of the Acquisition Date and financial performance of the acquired business is reported in the miraDry® segment. The segments represent components for which separate financial information is available that is utilized on a regular basis by the Chief Executive Officer, who has been identified as the Chief Operating Decision Maker, or CODM, as defined by authoritative guidance on segment reporting, in determining how to allocate resources and evaluate performance. The segments are determined based on several factors, including client base, homogeneity of products, technology, delivery channels and similar economic characteristics. The Company’s CODM assesses the performance of each segment and allocates resources to those segments based on net sales and operating income (loss). Operating income (loss) by segment includes items that are directly attributable to each segment, including sales and marketing functions, as well as finance, information technology, human resources, legal and related corporate infrastructure costs, along with certain benefit-related expenses. There are no unallocated expenses for the two segments. The following tables present the net sales and net operating loss by reportable segment for the periods presented (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Net sales: Breast Product $ 7,655 $ 6,531 $ 23,313 $ 14,246 miraDry® 2,164 — 2,164 — Total net sales $ 9,819 $ 6,531 $ 25,477 $ 14,246 Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Loss from operations Breast Product $ (11,253 ) $ (9,774 ) $ (42,878 ) $ (31,921 ) miraDry® (2,602 ) — (2,602 ) — Total loss from operations $ (13,855 ) $ (9,774 ) $ (45,480 ) $ (31,921 )

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	13. Commitments and Contingencies a. Operating Leases The Company’s leases for its general office facilities are in Santa Barbara, California and Santa Clara, California, with leases expiring February 2020 and May 2019, respectively. The Company also leases additional industrial space for warehouse, research and development and additional general office use. Rent expense was $0.2 million and $0.1 million for the three months ended September 30, 2017 and 2016, respectively. Rent expense was $0.5 million and $0.4 million for the nine months ended September 30, 2017 and 2016, respectively. The Company recognizes rent expense on a straight-line basis over the lease term. b. 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. Class Action Shareholder Litigation On September 25, 2015, a lawsuit styled as a class action of the Company ’ ’ ’ ’ ’ As a result of these developments, the Company determined a probable loss had been incurred and recognized a net charge to earnings of approximately $1.6 million for the nine months ended September 30, 2016 within general and administrative expense which was comprised of the loss contingency of approximately $10.9 million, net of expected insurance proceeds of approximately $9.4 million. In the first quarter of 2017, the Company received $9.3 million in insurance proceeds and paid the $10.9 million loss contingency. The remaining insurance proceeds receivable is classified as “insurance recovery receivable” on the accompanying condensed consolidated balance sheets. Silimed Litigation On July 27, 2017, the Company entered into a settlement agreement, or the Settlement Agreement, with Silimed to settle outstanding litigations with Silimed. Pursuant to the Settlement Agreement, in exchange for a mutual release of claims and covenants not to sue or pursue certain litigation, Sientra paid Silimed a lump sum of $9.0 million on September 7, 2017 and agreed to further pay $1.0 million on or by July 1, 2018. In addition, should the Company enter into international markets using certain breast implant specifications, the Company has agreed to make royalty payments of $12.50 on each of its net sales of such products, up to a maximum royalty of $5.0 million. (See Part II – Item 1. Legal Proceedings – Silimed Litigation.) It is possible that additional suits will be filed, or allegations made by stockholders, with respect to these same or other matters and also naming the Company and/or its officers and directors as defendants. The Company believes it has meritorious defenses and intends to defend these lawsuits vigorously.

Summary of Significant Accoun19

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	a. Basis of Presentation The accompanying unaudited condensed consolidated financial statements in this Quarterly Report on Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America, or GAAP, and the rules and regulations of the U.S. Securities and Exchange Commission, or SEC. Accordingly, they do not include certain footnotes and financial presentations normally required under accounting principles generally accepted in the United States of America for complete financial reporting. The interim financial information is unaudited, but reflects all normal adjustments and accruals which are, in the opinion of management, considered necessary to provide a fair presentation for the interim periods presented. The accompanying condensed consolidated financial statements should be read in conjunction with the Company’s audited condensed consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 filed with the SEC on March 14, 2017, or the Annual Report. The results for the three and nine months ended September 30, 2017 are not necessarily indicative of results to be expected for the year ending December 31, 2017, any other interim periods, or any future year or period.
Going Concern	b. Going Concern The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company’s manufacturing contract with Silimed expired on its terms on April 1, 2017, and the Company did not renew that contract. Accordingly, the Company continues to evaluate the availability of alternative manufacturing sources, including with Vesta, which is establishing manufacturing capacity for the Company and with which the Company executed a definitive manufacturing agreement for the long-term supply of the Company’s PMA-approved silicone gel breast implants. The continuation of the Company as a going concern is dependent upon many factors including the availability of alternative manufacturing sources and continued sale of the Company’s products. Since inception, the Company has incurred net losses. As of September 30, 2017, the Company had cash and cash equivalents of $37.6 million. On July 25, 2017, the Company acquired Miramar and also entered into certain credit agreements with MidCap Financial Trust, or MidCap, which are further discussed in Note 9. The Company believes that it has the ability to continue as a going concern for at least 12 months from the date the Company’s condensed consolidated financial statements are issued. These condensed consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
Use of Estimates	c. Use of Estimates The preparation of the condensed consolidated financial statements, in conformity with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
Significant Accounting Policies	d. Significant Accounting Policies There have been no significant changes to the accounting policies during the three and nine months ended September 30, 2017, as compared to the significant accounting policies described in the “Notes to Financial Statements” in the Annual Report.
Recent Accounting Pronouncements	e. Recent Accounting Pronouncements Recently Adopted Accounting Standards In April 2015, the FASB issued accounting standard update 2015-03, Interest — Imputation of Interest In July 2015, the FASB issued accounting standard update, or ASU, 2015-11, Inventory - Simplifying the Measurement of Inventory The Company adopted ASU 2015-11 in the first quarter of 2017 on a prospective basis. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718). In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350) - Simplifying the Test for Goodwill Impairment eliminates Step 2 from the goodwill impairment test. The Recently Issued Accounting Standards In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, In December 2016, the FASB issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers. ASU 2016-20 is intended to clarify and suggest improvements to the application of current standards under Topic 606 and other Topics amended by ASU 2014-09, Revenue from Contracts with Customers (Topic 606) . The effective date of ASU 2016-20 is the same as the effective date for ASU 2014-09. statements or whether the Company will adopt on a full retrospective or modified retrospective basis in the first quarter of the Company’s fiscal year ending December 31, 2018. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805) - Clarifying the Definition of a Business . The standard The updated accounting standard will be effective for the Company beginning in fiscal year 2018. . In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting The standard provides clarification on when modification accounting should be used for changes to the terms or conditions of a share-based payment award In July 2017, the FASB issued ASU 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815) The standard is broken in to two parts. Part I addresses the complexity of accounting for certain financial instruments with down round features. Part II addresses the difficulty of navigating Topic 480 because of the existence of extensive pending content in the FASB Accounting Standards Codification . statements
Reclassifications	f. Reclassifications Certain reclassifications have been made to prior year amounts to conform to the current year presentation.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2017
Miramar Labs, Inc.,
Business Acquisition [Line Items]
Schedule of aggregate preliminary acquisition date fair value of consideration transferred	The aggregate preliminary acquisition date fair value of the consideration transferred was approximately $29.6 million, consisting of the following (in thousands): Fair Value Cash consideration at Acquisition Date (other than debt payoff) $ 6,193 Cash consideration at Acquisition Date (debt payoff) 12,467 Deferred consideration 966 Contingent consideration 9,946 Total purchase consideration $ 29,572
Schedule of allocation of the fair value of the consideration transferred by major class	In accordance with ASC 805, the Company has recorded the acquired assets (including identifiable intangible assets) and liabilities assumed at their respective fair value. The preliminary allocation of the total purchase price is as follows (in thousands): July 25, 2017 Cash $ 205 Accounts receivable, net 2,091 Inventories, net 7,064 Other current assets 170 Property and equipment, net 528 Goodwill 7,629 Intangible assets 14,800 Restricted cash 305 Other assets 12 Liabilities assumed: Accounts payable (908 ) Accrued and other current liabilities (2,294 ) Other current liabilities (30 ) Net assets acquired $ 29,572
Schedule of intangible assets acquired	A summary of the intangible assets acquired, estimated useful lives and amortization method is as follows (in thousands): Estimated useful Amortization Amount life method Developed technology $ 3,000 15 years Accelerated Customer relationships 6,300 14 years Accelerated Distributor relationships 500 9 years Accelerated Trade name 5,000 15 years Accelerated $ 14,800
Unaudited Pro Forma Information	The pro forma data are for informational purposes only and are not necessarily indicative of the consolidated results of operations of the combined business had the merger actually occurred at the beginning of fiscal year 2016 or of the results of future operations of the combined business. Consequently, actual results will differ from the unaudited pro forma information presented below (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Pro Forma Pro Forma Net sales $ 10,668 $ 10,834 $ 35,681 $ 30,280 Net loss (12,131 ) (14,975 ) (51,844 ) (56,732 ) Pro forma loss per share attributable to ordinary shares - basic and diluted $ (0.63 ) $ (0.82 ) $ (2.72 ) $ (3.13 )
U.S. Rights to BIOCORNEUM
Business Acquisition [Line Items]
Schedule of aggregate preliminary acquisition date fair value of consideration transferred	The aggregate acquisition date fair value of the consideration transferred was estimated at $7.4 million, which consisted of the following (in thousands): Fair Value Cash $ 6,859 Deferred consideration 434 Contingent consideration 116 $ 7,409
Schedule of allocation of the fair value of the consideration transferred by major class	The following table summarizes the allocation of the fair value of the consideration transferred by major class for the business combination completed on March 9, 2016 (in thousands): March 9, 2016 Inventory $ 100 Prepaid expenses 36 Goodwill 3,273 Intangible assets 4,000 $ 7,409
Schedule of intangible assets acquired	A summary of the intangible assets acquired, estimated useful lives and amortization method is as follows (in thousands): Estimated useful Amortization Amount life method Customer relationships $ 3,200 10 years Accelerated Trade name 800 12 years Straight-line $ 4,000
Tissue Expander Portfolio from SSP
Business Acquisition [Line Items]
Schedule of aggregate preliminary acquisition date fair value of consideration transferred	The aggregate preliminary acquisition date fair value of the consideration transferred was estimated at $6.0 million, which consisted of the following (in thousands): Fair Value Cash $ 4,950 Contingent consideration 1,050 $ 6,000
Schedule of allocation of the fair value of the consideration transferred by major class	The following table summarizes the allocation of the fair value of the consideration transferred by major class for the business combination completed on November 2, 2016 (in thousands): November 2, 2016 Accounts receivable, net $ 196 Inventory 1,555 Equipment 34 Goodwill 1,605 Intangible assets 2,860 Liabilities assumed (250 ) $ 6,000
Schedule of intangible assets acquired	A summary of the intangible assets acquired, estimated useful lives and amortization method is as follows (in thousands): Estimated useful Amortization Amount life method Customer relationships $ 1,740 9 years Accelerated Regulatory approvals 670 14 months Straight-line Trade names 450 indefinite-lived $ 2,860

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of Company's liabilities that are measured at fair value on a recurring basis	The following tables present information about the Company’s liabilities that are measured at fair value on a recurring basis as of September 30, 2017 and December 31, 2016 and indicate the level of the fair value hierarchy utilized to determine such fair value (in thousands): Fair Value Measurements as of September 30, 2017 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for common stock warrants $ — — 250 250 Liability for deferred consideration — — 1,351 1,351 Liability for contingent consideration — — 11,956 11,956 $ — — 13,557 13,557 Fair Value Measurements as of December 31, 2016 Using: Level 1 Level 2 Level 3 Total Liabilities: Liability for common stock warrants $ — — 99 99 Liability for deferred consideration — — 395 395 Liability for contingent consideration — — 1,242 1,242 $ — — 1,736 1,736
Schedule of aggregate fair values of the Company's common stock warrants and contingent consideration 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 common stock warrants, deferred and contingent consideration for which fair value is determined by Level 3 inputs (in thousands): Warrant Liability Balance, December 31, 2016 $ 99 Fair value of warrants to be issued upon borrowing under the SVB Loan Agreement (Note 9) 88 Warrants extinguished upon termination of SVB Loan Agreement (88 ) Change in fair value through September 30, 2017 151 Balance, September 30, 2017 $ 250 Deferred Consideration Liability Balance, December 31, 2016 $ 395 Initial fair value of acquisition-related deferred consideration 966 Change in fair value of deferred consideration (10 ) Balance, September 30, 2017 $ 1,351 Contingent Consideration Liability Balance, December 31, 2016 $ 1,242 Initial fair value of acquisition-related contingent consideration 9,946 Change in fair value of contingent consideration 768 Balance, September 30, 2017 $ 11,956

Product Warranties (Tables)

Product Warranties (Tables)	9 Months Ended
	Sep. 30, 2017
Product Warranties Disclosures [Abstract]
Schedule of rollforward of the accrued warranties	The following table provides a rollforward of the accrued warranties (in thousands): Nine Months Ended September 30, 2017 2016 Beginning balance as of January 1 $ 1,378 $ 1,332 Acquired warranty liability 137 — Payments made during the period (11 ) (19 ) Changes in accrual related to warranties issued during the period 125 134 Changes in accrual related to pre-existing warranties 8 (1 ) Balance as of September 30 $ 1,637 $ 1,446

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of net loss per share, basic and diluted	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net loss (in thousands) $ (14,381 ) $ (9,963 ) $ (46,192 ) $ (32,094 ) Weighted average common shares outstanding, basic and diluted 19,328,244 18,208,112 19,079,788 18,111,593 Net loss per share attributable to common stockholders $ (0.74 ) $ (0.55 ) $ (2.42 ) $ (1.77 )
Schedule of potentially dilutive securities excluded from the computation of diluted net loss per share attributable to common stockholders	September 30, 2017 2016 Stock options to purchase common stock 1,872,999 1,760,596 Warrants for the purchase of common stock 47,710 47,710 1,920,709 1,808,306

Balance Sheet Components (Table

Balance Sheet Components (Tables)	9 Months Ended
	Sep. 30, 2017
Balance Sheet Related Disclosures [Abstract]
Schedule of inventories, net	Inventories, net consist of the following (in thousands): September 30, December 31, 2017 2016 Raw materials $ 1,784 $ — Work in progress 2,865 — Finished goods 18,420 18,484 $ 23,069 $ 18,484
Schedule of prepaid expenses and other current assets	Prepaid expenses and other current assets consist of the following (in thousands): September 30, December 31, 2017 2016 Prepaid expenses $ 2,046 $ 1,145 Other current assets 2,028 707 Total $ 4,074 $ 1,852
Schedule of property and equipment, net	Property and equipment, net consist of the following (in thousands): September 30, December 31, 2017 2016 Leasehold improvements $ 940 $ 86 Laboratory equipment and toolings 5,049 2,264 Computer equipment 594 287 Software 1,077 669 Office equipment 134 129 Furniture and fixtures 885 743 8,679 4,178 Less accumulated depreciation (4,319 ) (1,192 ) $ 4,360 $ 2,986
Schedule of changes in the carrying amount of goodwill	The changes in the carrying amount of goodwill during the nine months ended September 30, 2017 were as follows (in thousands): Balances as of December 31, 2016 Goodwill $ 19,156 Accumulated impairment losses (14,278 ) Goodwill, net $ 4,878 Goodwill acquired (Note 3) 7,629 Balances as of September 30, 2017 Goodwill $ 26,785 Accumulated impairment losses (14,278 ) Goodwill, net $ 12,507
Schedule of intangible assets	The components of the Company’s other intangible assets consist of the following (in thousands): September 30, 2017 Average Amortization Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 11 $ 11,240 $ (1,464 ) $ 9,776 Trade names - finite life 14 5,800 (146 ) 5,654 Developed technology 15 3,000 (40 ) 2,960 Distributor relationships 9 500 (17 ) 483 Regulatory approvals 1 670 (526 ) 144 Non-compete agreement 2 80 (47 ) 33 Acquired FDA non-gel product approval 11 1,713 (1,709 ) 4 Total definite-lived intangible assets $ 23,003 $ (3,949 ) $ 19,054 Intangibles with indefinite lives Trade names - indefinite life — 450 — 450 Total indefinite-lived intangible assets $ 450 $ — $ 450 December 31, 2016 Average Amortization Period Gross Carrying Accumulated Intangible (in years) Amount Amortization Assets, net Intangibles with definite lives Customer relationships 10 $ 4,940 $ (602 ) $ 4,338 Trade names - finite life 12 800 (56 ) 744 Regulatory approvals 1 670 (96 ) 574 Non-compete agreement 2 80 (17 ) 63 Acquired FDA non-gel product approval 11 1,713 (1,696 ) 17 Total definite-lived intangible assets $ 8,203 $ (2,467 ) $ 5,736 Intangibles with indefinite lives Trade names - indefinite life — 450 — 450 Total indefinite-lived intangible assets $ 450 $ — $ 450
Schedule of estimated amortization expense	The following table summarizes the estimated amortization expense relating to the Company's definite-lived intangible assets as of September 30, 2017 (in thousands): Amortization Period Expense Remainder of 2017 $ 705 2018 2,308 2019 2,321 2020 2,197 2021 1,996 Thereafter 9,527 $ 19,054
Schedule of accrued and other current liabilities	Accrued and other current liabilities consist of the following (in thousands): September 30, December 31, 2017 2016 Payroll and related expenses $ 4,369 $ 2,592 Audit, consulting and legal fees 3,060 812 Accrued commissions 2,024 1,222 Deferred consideration, current portion 966 — Accrued marketing and sales expenses 482 31 Warrant liability 250 99 Accrued clinical trial and research and development expenses 183 119 Other 2,335 1,632 $ 13,669 $ 6,507

Long-Term Debt and Revolving 25

Long-Term Debt and Revolving Loan (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Future Principal Payments for Outstanding Term Loans	The future schedule of principal payments for the outstanding Term Loan as of September 30, 2017 was as follows (in thousands): Fiscal Year Remainder of 2017 $ — 2018 — 2019 8,333 2020 8,333 2021 8,334 Thereafter — Total $ 25,000

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of option activity	Weighted average Weighted remaining average contractual Option Shares exercise price term (year) Balances at December 31, 2016 2,786,977 $ 7.27 6.28 Granted 180,000 9.12 Exercised (475,171 ) 2.79 Forfeited (286,880 ) 12.82 Balances at September 30, 2017 2,204,926 $ 7.66 7.51
Summary of RSUs activity	Weighted average grant date Number of shares fair value Balances at December 31, 2016 430,733 $ 7.99 Granted 761,345 8.61 Vested (252,285 ) 7.74 Forfeited (39,416 ) 8.46 Balances at September 30, 2017 900,377 $ 8.57

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Summary of Net Sales and Net Operating Loss by Reportable Segment	The following tables present the net sales and net operating loss by reportable segment for the periods presented (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Net sales: Breast Product $ 7,655 $ 6,531 $ 23,313 $ 14,246 miraDry® 2,164 — 2,164 — Total net sales $ 9,819 $ 6,531 $ 25,477 $ 14,246 Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Loss from operations Breast Product $ (11,253 ) $ (9,774 ) $ (42,878 ) $ (31,921 ) miraDry® (2,602 ) — (2,602 ) — Total loss from operations $ (13,855 ) $ (9,774 ) $ (45,480 ) $ (31,921 )

Formation and Business of the28

Formation and Business of the Company (Details) - Miramar Labs, Inc.,	Jun. 11, 2017USD ($)Payment$ / shares	Sep. 30, 2017
Formation and Business of the Company [Line Items]
Business acquisition agreement date		Jun. 11, 2017
Business purchase price per share | $ / shares	$ 0.3149
Business combination, upfront cash payments	$ 18,700,000
Business combination, potential contingent payments	$ 9,946,000
Effective date of acquisition		Jul. 25, 2017
Minimum
Formation and Business of the Company [Line Items]
Number of contingent payments | Payment	1
Maximum
Formation and Business of the Company [Line Items]
Business combination, potential contingent payments	$ 14,000,000

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents	$ 37,641	$ 67,212	$ 79,282	$ 112,801
Going concern within next 12 months	false
Accounting Standard Update 2015-03
Summary Of Significant Accounting Policies [Line Items]
Direct deduction to debt	$ 400	$ 0
Miramar Labs, Inc.,
Summary Of Significant Accounting Policies [Line Items]
Effective date of acquisition	Jul. 25, 2017

Acquisitions (Details)

Acquisitions (Details)	Jan. 01, 2024	Jun. 11, 2017USD ($)Payment$ / shares	Nov. 02, 2016USD ($)	Mar. 09, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Miramar Labs, Inc.,
Business Acquisition [Line Items]
Business acquisition agreement date							Jun. 11, 2017
Business purchase price per share | $ / shares		$ 0.3149
Cash		$ 18,700,000
Contingent consideration		9,946,000
Effective date of acquisition							Jul. 25, 2017
Total purchase consideration		29,572,000
Cash consideration at Acquisition Date (other than debt payoff)		6,193,000
Cash consideration at Acquisition Date (debt payoff)		12,467,000
Deferred consideration		$ 966,000
Business combination contingent consideration payment period		1 year
Miramar Labs, Inc., | Minimum
Business Acquisition [Line Items]
Number of contingent payments | Payment		1
Miramar Labs, Inc., | Maximum
Business Acquisition [Line Items]
Contingent consideration		$ 14,000,000
Estimated future payments due		$ 14,000,000
Miramar Labs, Inc., | General & administrative expense
Business Acquisition [Line Items]
Professional fees					$ 2,600,000		$ 3,000,000
U.S. Rights to BIOCORNEUM
Business Acquisition [Line Items]
Cash				$ 6,859,000
Contingent consideration				116,000
Total purchase consideration				7,409,000
Deferred consideration				$ 434,000
U.S. Rights to BIOCORNEUM | Forecast
Business Acquisition [Line Items]
Number of years for future royalty payments to be paid	4 years 6 months
U.S. Rights to BIOCORNEUM | Minimum
Business Acquisition [Line Items]
Estimated future payments due					500,000		500,000
U.S. Rights to BIOCORNEUM | General & administrative expense
Business Acquisition [Line Items]
Professional fees					0	$ 2,000	0	$ 200,000
Tissue Expander Portfolio from SSP
Business Acquisition [Line Items]
Cash			$ 4,950,000
Contingent consideration			1,050,000
Professional fees					0	$ 0	0	$ 0
Total purchase consideration			$ 6,000,000
Tissue Expander Portfolio from SSP | Maximum
Business Acquisition [Line Items]
Estimated future payments due					$ 2,000,000		$ 2,000,000

Acquisitions - Fair Value (Deta

Acquisitions - Fair Value (Details) - USD ($) $ in Thousands	Jul. 25, 2017	Nov. 02, 2016	Mar. 09, 2016	Sep. 30, 2017	Dec. 31, 2016
Fair value of the assets acquired
Goodwill				$ 12,507	$ 4,878
Miramar Labs, Inc.,
Fair value of the assets acquired
Cash	$ 205
Accounts receivable, net	2,091
Inventories, net	7,064
Other current assets	170
Property and equipment, net	528
Goodwill	7,629
Intangible assets	14,800
Restricted cash	305
Other assets	12
Liabilities assumed:
Accounts payable	(908)
Accrued and other current liabilities	(2,294)
Other current liabilities	(30)
Net assets acquired	29,572
Miramar Labs, Inc., | Developed technology
Fair value of the assets acquired
Intangible assets	$ 3,000
Estimated useful life of asset	15 years
Amortization method	Accelerated
Miramar Labs, Inc., | Customer relationships
Fair value of the assets acquired
Intangible assets	$ 6,300
Estimated useful life of asset	14 years
Amortization method	Accelerated
Miramar Labs, Inc., | Trade name
Fair value of the assets acquired
Intangible assets	$ 5,000
Estimated useful life of asset	15 years
Amortization method	Accelerated
Miramar Labs, Inc., | Distributor relationships
Fair value of the assets acquired
Intangible assets	$ 500
Estimated useful life of asset	9 years
Amortization method	Accelerated
U.S. Rights to BIOCORNEUM
Fair value of the assets acquired
Inventories, net			$ 100
Prepaid expenses			36
Goodwill			3,273
Intangible assets			4,000
Liabilities assumed:
Net assets acquired			7,409
U.S. Rights to BIOCORNEUM | Customer relationships
Fair value of the assets acquired
Intangible assets			$ 3,200
Estimated useful life of asset			10 years
Amortization method			Accelerated
U.S. Rights to BIOCORNEUM | Trade name
Fair value of the assets acquired
Intangible assets			$ 800
Estimated useful life of asset			12 years
Amortization method			Straight-line
Tissue Expander Portfolio from SSP
Fair value of the assets acquired
Accounts receivable, net		$ 196
Inventories, net		1,555
Equipment		34
Goodwill		1,605
Intangible assets		2,860
Liabilities assumed:
Liabilities assumed		(250)
Net assets acquired		6,000
Tissue Expander Portfolio from SSP | Trade name
Liabilities assumed:
Intangible assets		450
Tissue Expander Portfolio from SSP | Customer relationships
Fair value of the assets acquired
Intangible assets		$ 1,740
Estimated useful life of asset		9 years
Amortization method		Accelerated
Tissue Expander Portfolio from SSP | Regulatory approvals
Fair value of the assets acquired
Intangible assets		$ 670
Estimated useful life of asset		14 months
Amortization method		Straight-line

Acquisitions - Unaudited Pro Fo

Acquisitions - Unaudited Pro Forma Information (Details) - Miramar Labs, Inc., - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Business Acquisition [Line Items]
Net sales	$ 10,668	$ 10,834	$ 35,681	$ 30,280
Net loss	$ (12,131)	$ (14,975)	$ (51,844)	$ (56,732)
Pro forma loss per share attributable to ordinary shares - basic and diluted	$ (0.63)	$ (0.82)	$ (2.72)	$ (3.13)

Fair Value Measurements (Detail

Fair Value Measurements (Details)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Estimated dividend yield	0.00%

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Company's liabilities that are measured at fair value on a recurring basis (Details) - Recurring - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value Measurements
Fair value liability	$ 13,557	$ 1,736
Warrants
Fair Value Measurements
Fair value liability	250	99
Deferred Consideration Liability
Fair Value Measurements
Fair value liability	1,351	395
Contingent Consideration Liability
Fair Value Measurements
Fair value liability	11,956	1,242
Level 3
Fair Value Measurements
Fair value liability	13,557	1,736
Level 3 | Warrants
Fair Value Measurements
Fair value liability	250	99
Level 3 | Deferred Consideration Liability
Fair Value Measurements
Fair value liability	1,351	395
Level 3 | Contingent Consideration Liability
Fair Value Measurements
Fair value liability	$ 11,956	$ 1,242

Fair Value Measurements - Sch35

Fair Value Measurements - Schedule of aggregate fair values of the Company's common stock warrants and contingent consideration for which fair value is determined by Level 3 inputs (Details) - Level 3 $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)
Warrants
Fair values of the Company's liabilities determined by Level 3 inputs
Balance at beginning of the period	$ 99
Fair value of warrants to be issued upon borrowing / Initial fair value of acquisition related consideration	88
Warrants extinguished upon termination of SVB Loan Agreement	(88)
Change in fair value	151
Balance at the end of the period	250
Deferred Consideration Liability
Fair values of the Company's liabilities determined by Level 3 inputs
Balance at beginning of the period	395
Fair value of warrants to be issued upon borrowing / Initial fair value of acquisition related consideration	966
Change in fair value	(10)
Balance at the end of the period	1,351
Contingent Consideration Liability
Fair values of the Company's liabilities determined by Level 3 inputs
Balance at beginning of the period	1,242
Fair value of warrants to be issued upon borrowing / Initial fair value of acquisition related consideration	9,946
Change in fair value	768
Balance at the end of the period	$ 11,956

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Product Warranty Liability [Line Items]
Period to claim reimbursement under limited warranty program	10 years
Beginning balance	$ 1,378	$ 1,332
Acquired warranty liability	137
Payments made during the period	(11)	(19)
Changes in accrual related to warranties issued during the period	125	134
Changes in accrual related to pre-existing warranties	8	(1)
Ending Balance	$ 1,637	$ 1,446
MiraDry Warranty
Product Warranty Liability [Line Items]
Standard product warranty period	2 years

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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Net loss	$ (14,381)	$ (9,963)	$ (46,192)	$ (32,094)
Weighted average common shares outstanding, basic and diluted	19,328,244	18,208,112	19,079,788	18,111,593
Net loss per share attributable to common stockholders	$ (0.74)	$ (0.55)	$ (2.42)	$ (1.77)

Net Loss Per Share - Schedule38

Net Loss Per Share - Schedule of Potentially Dilutive Securities Excluded from Computation of Diluted Net Loss Per Share Attributable to Common Stockholders (Details) - shares	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Potentially dilutive securities
Potentially dilutive securities	1,920,709	1,808,306
Stock options to purchase common stock
Potentially dilutive securities
Potentially dilutive securities	1,872,999	1,760,596
Warrants for the purchase of common stock
Potentially dilutive securities
Potentially dilutive securities	47,710	47,710

Balance Sheet Components (Allow

Balance Sheet Components (Allowance) (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Balance Sheet Related Disclosures [Abstract]
Allowance for sales returns	$ 4.2	$ 3.9
Allowance for doubtful accounts	$ 0.5	$ 0.4

Balance Sheet Components (Inven

Balance Sheet Components (Inventories) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Balance Sheet Related Disclosures [Abstract]
Raw materials	$ 1,784
Work in progress	2,865
Finished goods	18,420	$ 18,484
Inventory, net	$ 23,069	$ 18,484

Balance Sheet Components (Prepa

Balance Sheet Components (Prepaid Expenses and Other Current Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Balance Sheet Related Disclosures [Abstract]
Prepaid expenses	$ 2,046	$ 1,145
Other current assets	2,028	707
Total	$ 4,074	$ 1,852

Balance Sheet Components (PPE)

Balance Sheet Components (PPE) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Property and equipment, net
Property and equipment, gross	$ 8,679		$ 8,679		$ 4,178
Less accumulated depreciation	(4,319)		(4,319)		(1,192)
Property and equipment, net	4,360		4,360		2,986
Depreciation expense	200	$ 100	600	$ 200
Leasehold improvements
Property and equipment, net
Property and equipment, gross	940		940		86
Laboratory equipment and toolings
Property and equipment, net
Property and equipment, gross	5,049		5,049		2,264
Computer equipment
Property and equipment, net
Property and equipment, gross	594		594		287
Software
Property and equipment, net
Property and equipment, gross	1,077		1,077		669
Office equipment
Property and equipment, net
Property and equipment, gross	134		134		129
Furniture and fixtures
Property and equipment, net
Property and equipment, gross	$ 885		$ 885		$ 743

Balance Sheet Components (Goodw

Balance Sheet Components (Goodwill and Intangibles) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Goodwill and intangible assets
Goodwill	$ 26,785		$ 26,785		$ 19,156
Accumulated impairment losses	(14,278)		(14,278)		(14,278)
Goodwill, net	12,507		12,507		4,878
Goodwill acquired (Note 3)			7,629
Other intangible assets
Gross carrying amount	23,003		23,003		8,203
Less accumulated amortization	(3,949)		(3,949)		(2,467)
Intangible assets, net	19,054		19,054		5,736
Indefinite-lived intangible assets	450		450		450
Amortization expense	1,000	$ 200	1,800	$ 500
Estimated amortization expense
Remainder of 2017	705		705
2,018	2,308		2,308
2,019	2,321		2,321
2,020	2,197		2,197
2,021	1,996		1,996
Thereafter	9,527		9,527
Total amortization	19,054		19,054
Trade name
Other intangible assets
Indefinite-lived intangible assets	450		$ 450		$ 450
Acquired FDA non-gel product approval
Other intangible assets
Average amortization period			11 years		11 years
Gross carrying amount	1,713		$ 1,713		$ 1,713
Less accumulated amortization	(1,709)		(1,709)		(1,696)
Intangible assets, net	4		$ 4		$ 17
Customer relationships
Other intangible assets
Average amortization period			11 years		10 years
Gross carrying amount	11,240		$ 11,240		$ 4,940
Less accumulated amortization	(1,464)		(1,464)		(602)
Intangible assets, net	9,776		$ 9,776		$ 4,338
Trade name
Other intangible assets
Average amortization period			14 years		12 years
Gross carrying amount	5,800		$ 5,800		$ 800
Less accumulated amortization	(146)		(146)		(56)
Intangible assets, net	5,654		$ 5,654		$ 744
Developed technology
Other intangible assets
Average amortization period			15 years
Gross carrying amount	3,000		$ 3,000
Less accumulated amortization	(40)		(40)
Intangible assets, net	2,960		$ 2,960
Distributor relationships
Other intangible assets
Average amortization period			9 years
Gross carrying amount	500		$ 500
Less accumulated amortization	(17)		(17)
Intangible assets, net	483		$ 483
Regulatory approvals
Other intangible assets
Average amortization period			1 year		1 year
Gross carrying amount	670		$ 670		$ 670
Less accumulated amortization	(526)		(526)		(96)
Intangible assets, net	144		$ 144		$ 574
Non-compete agreement
Other intangible assets
Average amortization period			2 years		2 years
Gross carrying amount	80		$ 80		$ 80
Less accumulated amortization	(47)		(47)		(17)
Intangible assets, net	$ 33		$ 33		$ 63

Balance Sheet Components (Accru

Balance Sheet Components (Accrued liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Accrued and other current liabilities
Payroll and related expenses	$ 4,369	$ 2,592
Audit, consulting and legal fees	3,060	812
Accrued commissions	2,024	1,222
Deferred consideration, current portion	966
Accrued marketing and sales expenses	482	31
Warrant liability	250	99
Accrued clinical trial and research and development expenses	183	119
Other	2,335	1,632
Total	$ 13,669	$ 6,507

Long-Term Debt and Revolving 45

Long-Term Debt and Revolving Loan (Details) - USD ($)	Jul. 25, 2017	Sep. 30, 2017	Sep. 30, 2017
Line Of Credit Facility [Line Items]
Credit and security agreement entered date	Jul. 25, 2017
Repayment of indebtedness	$ 5,000,000		$ 5,000,000
Amortization of debt issuance costs		$ 28,500	100,000
Additional interest (as a percent)	5.00%
Loan Agreement With Silicon Valley Bank
Line Of Credit Facility [Line Items]
Extinguishment of warrants forgiven	$ 100,000
Loan Agreement With Silicon Valley Bank | Interest Expense
Line Of Credit Facility [Line Items]
Write-off of related issuance costs	16,000
Loan Agreement With Silicon Valley Bank | Long Term Liabilities
Line Of Credit Facility [Line Items]
Commitment fee payable forgiven	800,000
Term Loan Credit Agreement
Line Of Credit Facility [Line Items]
Amount funded by Midcap under agreement	$ 25,000,000
Lines of credit facility available date	Mar. 31, 2018
Debt scheduled maturity date	Dec. 1, 2021
Origination fee (as a percent)	0.50%
Loan amount outstanding	$ 40,000,000	25,000,000	25,000,000
Unamortized debt issuance costs on term loan, current portion		100,000	100,000
Unamortized debt issuance costs on term loan, long-term portion		300,000	$ 300,000
Term Loan Credit Agreement | London Interbank Offered Rate (LIBOR)
Line Of Credit Facility [Line Items]
Debt Instrument Reference Rate			1.24%
Spread on variable rate basis (as a percent)			7.50%
Term Loan Credit Agreement | Minimum | London Interbank Offered Rate (LIBOR)
Line Of Credit Facility [Line Items]
Debt instrument, interest rate floor	1.00%
March Two Thousand Eighteen Term Loan
Line Of Credit Facility [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	$ 10,000,000
Additional Term Loan
Line Of Credit Facility [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	5,000,000
Minimum revenue required to satisfy additional term loan facility	$ 75,000,000
Revolving Credit Agreement
Line Of Credit Facility [Line Items]
Borrowing base of accounts receivable (as a percent)	85.00%
Borrowing base of finished goods inventory (as a percent)	40.00%
Debt scheduled maturity date	Dec. 1, 2021
Origination fee (as a percent)	0.50%
Loan amount outstanding	$ 10,000,000	0	$ 0
Unamortized debt issuance costs on term loan, long-term portion		$ 200,000	$ 200,000
Annual collateral management fee (as a percent)	0.50%
Annual unused line fee of average unused portion (as a percent)	0.50%
Revolving Credit Agreement | London Interbank Offered Rate (LIBOR)
Line Of Credit Facility [Line Items]
Spread on variable rate basis (as a percent)	4.50%
Revolving Credit Agreement | Maximum
Line Of Credit Facility [Line Items]
Borrowing base availability from finished goods inventory (as a percent)	20.00%
Revolving Credit Agreement | Minimum | London Interbank Offered Rate (LIBOR)
Line Of Credit Facility [Line Items]
Debt instrument, interest rate floor	1.00%

Long-Term Debt and Revolving 46

Long-Term Debt and Revolving Loan (Schedule of Future Principal Payments for Outstanding Term Loans) (Details) - Term Loans $ in Thousands	Sep. 30, 2017USD ($)
Line Of Credit Facility [Line Items]
2,019	$ 8,333
2,020	8,333
2,021	8,334
Total	$ 25,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Stock other disclosures
Common and preferred stock, shares authorized	210,000,000	210,000,000
Common stock, shares authorized	200,000,000	200,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Stockholders' Equity (Warrants)

Stockholders' Equity (Warrants) (Details) - $ / shares	Jan. 17, 2013	Jun. 30, 2014	Sep. 30, 2017
Common Stock Warrants
Aggregate number of common shares to purchase			47,710
Oxford Finance, LLC
Common Stock Warrants
Exercise price (in dollars per share)	$ 14.671	$ 14.671
Tranche A, B and C loans | Oxford Finance, LLC
Common Stock Warrants
Warrant term	7 years
Percentage of term loan amounts	3.00%
Tranche D term loan | Oxford Finance, LLC
Common Stock Warrants
Warrant term		7 years
Percentage of term loan amounts		2.50%

Stockholders' Equity (Options)

Stockholders' Equity (Options) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Nov. 03, 2014	Apr. 30, 2007
Stockholders' Equity
Number of shares available for future grants	495,551		495,551
Stock options
Number of options
Balance at the beginning of period (in shares)			2,786,977
Options granted (in shares)			180,000
Options exercised (in shares)			(475,171)
Options forfeited (in shares)			(286,880)
Balance at the end of the period (in shares)	2,204,926		2,204,926		2,786,977
Weighted average exercise price
Balance at the beginning of period (in dollars per share)			$ 7.27
Options granted (in dollars per share)			9.12
Options exercised (in dollars per share)			2.79
Options forfeited (in dollars per share)			12.82
Balance at the end of period (in dollars per share)	$ 7.66		$ 7.66		$ 7.27
Additional information
Weighted average remaining contractual term			7 years 6 months 4 days		6 years 3 months 11 days
Stock-based compensation expense	$ 0.5	$ 0.4	$ 1.6	$ 1.2
Unrecognized compensation costs (in dollars)	$ 3.2		$ 3.2
Weighted average period over which unrecognized compensation costs are expected to be recognized			2 years 1 month 14 days
2007 Plan
Stockholders' Equity
Common stock initially reserved for issuance (in shares)							1,690,448
2014 Plan
Stockholders' Equity
Common stock initially reserved for issuance (in shares)						1,027,500
Number of shares available for future grants	361,637		361,637
Inducement Plan
Stockholders' Equity
Number of shares available for future grants	34,000		34,000
Number of shares awarded			330,000
Grant period of stock awards			10 years
Number of additional years of requisite service period			3 years
Vesting period			1 year
Inducement Plan | On the first anniversary
Stockholders' Equity
Vesting percentage			25.00%
Inducement Plan | Minimum
Stockholders' Equity
Purchase price of awards expressed as a percentage of fair value of shares on the date of grant			100.00%
Percentage of possible payouts of the target award			0.00%
Inducement Plan | Minimum | Individual options
Stockholders' Equity
Vesting percentage			25.00%
Inducement Plan | Maximum
Stockholders' Equity
Percentage of possible payouts of the target award			100.00%
2007 Plan and 2014 Plan | Stock options
Stockholders' Equity
Grant period of stock awards			10 years
2007 Plan and 2014 Plan | Stock options | Minimum
Stockholders' Equity
Purchase price of awards expressed as a percentage of fair value of shares on the date of grant			100.00%
Percentage of voting power owned by shareholder	10.00%		10.00%
2007 Plan and 2014 Plan | Stock options | Maximum
Stockholders' Equity
Purchase price of awards expressed as a percentage of fair value of shares on the date of grant			110.00%

Stockholders' Equity (Restricte

Stockholders' Equity (Restricted Stock) (Details) - Restricted stock units - 2014 Plan and Inducement Plan - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Stockholders' Equity, other disclosures
Requisite service period, quarterly			4 years
Requisite service period, annually			3 years
Stock-based compensation expense	$ 1	$ 0.5	$ 2.8	$ 1.1
Unrecognized compensation costs (in dollars)	$ 6		$ 6
Weighted average period over which unrecognized compensation costs are expected to be recognized			1 year 10 months 18 days
Number of shares
Balance at beginning of the period			430,733
Granted			761,345
Vested			(252,285)
Forfeited			(39,416)
Balance at end of the period	900,377		900,377
Weighted average grant date fair value
Balance at beginning of the period			$ 7.99
Granted			8.61
Vested			7.74
Forfeited			8.46
Balance at end of the period	$ 8.57		$ 8.57

Stockholders' Equity (Stock Pur

Stockholders' Equity (Stock Purchase) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Oct. 31, 2014
Stockholders' Equity
Number of shares available for future grants	495,551		495,551
2014 Employee Stock Purchase Plan
Stockholders' Equity
Purchase period of offering			6 months
Rate of purchase price of stock on fair value (as a percent)			85.00%
Number of shares reserved for future issuance	770,549		770,549
Purchases under the award			108,081
Weighted Average purchase price	$ 5.98		$ 5.98
Stock-based compensation expense	$ 0.1	$ 0.1	$ 0.3	$ 0.3
2014 Employee Stock Purchase Plan | Maximum
Stockholders' Equity
Discount rate on the value of shares through payroll deductions (as a percent)			15.00%
Expiration period of each offering			27 months
Number of shares reserved for future issuance					255,500

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Tax expense	$ 16,000	$ 48,000	$ 70,000	$ 48,000

Segment Information (Details)

Segment Information (Details)	9 Months Ended
	Sep. 30, 2017USD ($)Segment
Segment Reporting [Abstract]
Number of reportable segments | Segment	2
Segments unallocated expenses | $	$ 0

Segment Information - Summary o

Segment Information - Summary of Net Sales and Net Operating Loss by Reportable Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Total net sales	$ 9,819	$ 6,531	$ 25,477	$ 14,246
Total loss from operations	(13,855)	(9,774)	(45,480)	(31,921)
Breast Product
Segment Reporting Information [Line Items]
Total net sales	7,655	6,531	23,313	14,246
Total loss from operations	(11,253)	$ (9,774)	(42,878)	$ (31,921)
miraDry
Segment Reporting Information [Line Items]
Total net sales	2,164		2,164
Total loss from operations	$ (2,602)		$ (2,602)

Commitments and Contingencies (

Commitments and Contingencies (Details)	Sep. 07, 2017USD ($)	Jul. 27, 2017USD ($)USD_Per_Unit	Nov. 19, 2015lawsuit	Sep. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Operating Leases
Rent expense				$ 200,000		$ 100,000	$ 500,000	$ 400,000
Contingencies
General and administrative				9,298,000		5,684,000	23,753,000	16,327,000
Insurance recovery receivable				75,000			75,000		$ 9,375,000
Received in insurance proceeds							9,300,000	(9,282,000)
Loss contingency paid				$ 1,000,000			$ 1,000,000		$ 10,900,000
Litigation settlement agreement, amount paid or to be paid	$ 9,000,000
Royalty payments on each of net sales per product | USD_Per_Unit		12.50
Maximum
Contingencies
Royalty expense		$ 5,000,000
Class Action Lawsuits
Contingencies
Number of lawsuits filed | lawsuit			3
General and administrative								1,600,000
Contingency loss in period								10,900,000
Insurance recovery receivable						$ 9,400,000		$ 9,400,000
Received in insurance proceeds					$ 9,300,000
Loss contingency paid					$ 10,900,000
Litigation Settlement in 2018
Contingencies
Litigation settlement agreement, amount paid or to be paid		$ 1,000,000
California | Santa Barbara
Operating Leases
Lease expiration date							Feb. 29, 2020
California | Santa Clara
Operating Leases
Lease expiration date							May 31, 2019