electroCore (ECOR) 10-Q 14 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 08, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Trading Symbol	ECOR
Entity Registrant Name	electroCore, Inc.
Entity Central Index Key	1,560,258
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Common Stock, Shares Outstanding		29,450,034

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 26,263,737	$ 13,224,194
Debt securities and other investments available for sale	54,246,536	23,950,566
Accounts receivable, net	227,313	103,209
Inventories	1,124,232	327,787
Prepaid expenses and other current assets	3,096,729	570,755
Deferred financing costs		856,895
Total current assets	84,958,547	39,033,406
Property and equipment – net	405,840	168,646
Security deposits	60,096	30,604
Total assets	85,424,483	39,232,656
Current liabilities:
Accounts payable and accrued expenses	4,726,241	3,879,775
Warrant liability		2,239,544
Other current liabilities	40,930
Total current liabilities	4,767,171	6,119,319
Noncurrent liabilities:
Deferred rent	262,497	306,886
Total liabilities	5,029,668	6,426,205
Commitments and contingencies (Note 17)
Convertible preferred units:
Total convertible preferred units		122,274,007
Stockholders'/members' equity/(deficit):
Common Units, 0 Units authorized at September 30, 2018 and 600,000,000 at December 31, 2017; 0 Units issued and outstanding at September 30, 2018 and 218,982,140 at December 31, 2017		40,180,619
Common Stock, par value $0.001 per share; 500,000,000 shares authorized at September 30, 2018 and 0 shares at December 31, 2017; 29,450,034 shares issued and outstanding at September 30, 2018 and 0 at December 31, 2017	29,450
Additional paid-in capital	102,694,632	22,596,485
Accumulated deficit	(22,995,331)	(152,928,928)
Accumulated other comprehensive income	30,454	80,213
Total stockholders'/members' equity/(deficit) attributable to electroCore, Inc., subsidiaries and affiliate	79,759,205	(90,071,611)
Noncontrolling interest	635,610	604,055
Total stockholders'/members' equity/(deficit):	80,394,815	(89,467,556)
Total liabilities, convertible preferred units and stockholders' equity/members' equity	$ 85,424,483	39,232,656
Series A Preferred Units
Convertible preferred units:
Total convertible preferred units		53,518,463
Series B Preferred Units
Convertible preferred units:
Total convertible preferred units		$ 68,755,544

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Common Units, authorized	0	600,000,000
Common Units, issued	0	218,982,140
Common Units, outstanding	0	218,982,140
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	0
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	0
Common stock, shares issued	29,450,034	0
Common stock, shares outstanding	29,450,034	0
Series A Preferred Units
Preferred Units, authorized	0	71,050,860
Preferred Units, issued	0	70,918,506
Preferred Units, outstanding	0	70,918,506
Series B Preferred Units
Preferred Units, authorized	0	123,000,000
Preferred Units, issued	0	105,186,020
Preferred Units, outstanding	0	105,186,020
Series B-1 Preferred Units
Preferred Units, authorized	0	0
Preferred Units, issued	0	0
Preferred Units, outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net sales	$ 150,972	$ 283,239	$ 625,385	$ 576,727
Cost of goods sold	97,067	128,318	386,502	239,813
Gross profit	53,905	154,921	238,883	336,914
Operating expenses:
Research and development	2,333,255	1,882,431	9,006,659	6,380,426
Selling, general and administrative	11,272,531	4,260,386	30,104,551	12,117,252
Total operating expenses	13,605,786	6,142,817	39,111,210	18,497,678
Loss from operations	(13,551,881)	(5,987,896)	(38,872,327)	(18,160,764)
Other expense/(income)
Loss on extinguishment of debt		3,868,771		3,868,771
Interest expense		1,822,081		6,295,837
Amortization of debt issuance costs		264,780		827,317
Change in fair value of warrant liability		438,701	1,870,923	813,355
Change in fair value of derivative instrument related to convertible bridge notes				348,163
Interest and other income, net	(355,228)	(20,622)	(579,838)	(23,844)
Other expense	4,856	542	263,728	2,727
Total other expense/(income)	(350,372)	6,374,253	1,554,813	12,132,326
Loss before income taxes	(13,201,509)	(12,362,149)	(40,427,140)	(30,293,090)
Provision for income taxes	2,431		2,431
Net loss from operations	(13,203,940)	(12,362,149)	(40,429,571)	(30,293,090)
Less: Net income/(loss) attributable to noncontrolling interest		(95)	55,005	(6,140)
Net loss attributable to Electrocore subsidiaries and affiliate	$ (13,203,940)	(12,362,054)	$ (40,484,576)	(30,286,950)
Net loss per share of common stock - Basic and Diluted (see Note 11)	$ (0.45)		$ (0.66)
Weighted average and potential shares outstanding - Basic and Diluted (see Note 11)	29,261,942		29,261,942
Electrocore, LLC
Other expense/(income)
Net loss from operations			$ (21,063,332)
Net loss attributable to Electrocore subsidiaries and affiliate		$ (12,362,054)	(21,118,337)	$ (30,286,950)
ElectroCore, Inc
Other expense/(income)
Net loss from operations			(19,366,239)
Net loss attributable to Electrocore subsidiaries and affiliate	$ (13,203,940)		$ (19,366,239)

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net loss from operations	$ (13,203,940)	$ (12,362,149)	$ (40,429,571)	$ (30,293,090)
Other comprehensive (loss) income:
Foreign currency translation adjustment	27,094	(92,041)	(25,553)	(132,956)
Amount reclassed from accumulated OCI	2		11,026
Unrealized losses on securities, net of taxes as applicable	(38,383)	(4,978)	(35,232)	(4,978)
Other comprehensive loss	(11,287)	(97,019)	(49,759)	(137,934)
Comprehensive loss	(13,215,227)	(12,459,168)	(40,479,330)	(30,431,024)
Less: Net comprehensive (loss)/income attributable to noncontrolling interest		(14,334)	5,085	(12,824)
Comprehensive loss attributable to Electrocoe, LLC and electroCore, Inc. subsidiaries and affiliates	(13,215,227)	(12,444,834)	(40,474,245)	(30,418,200)
Electrocore, LLC
Net loss from operations			(21,063,332)
Other comprehensive (loss) income:
Comprehensive loss attributable to Electrocoe, LLC and electroCore, Inc. subsidiaries and affiliates		$ (12,444,834)	(21,118,056)	$ (30,418,200)
ElectroCore, Inc
Net loss from operations			(19,366,239)
Other comprehensive (loss) income:
Comprehensive loss attributable to Electrocoe, LLC and electroCore, Inc. subsidiaries and affiliates	$ (13,215,227)		$ (19,356,189)

Consolidated Statements of Chan

Consolidated Statements of Changes in Convertible Preferred Units, Members' (Deficit) and Stockholders' Equity (Unaudited) - USD ($)	Total	Conversion of Series A Preferred Units	Conversion of Series B Preferred Units	Series A Preferred Units	Series A Preferred UnitsConversion of Series A Preferred Units	Series B Preferred Units	Series B Preferred UnitsConversion of Series B Preferred Units	Common Units	Common UnitsConversion of Member Common Units	Common Stock	Common StockConversion of Series A Preferred Units	Common StockConversion of Series B Preferred Units	Common StockConversion of Member Common Units	Common StockSeries A Preferred Units	Common StockSeries B Preferred Units	Common StockCommon Units	Common StockProfits Interests	Additional Paid-in Capital	Additional Paid-in CapitalConversion of Series A Preferred Units	Additional Paid-in CapitalConversion of Series B Preferred Units	Additional Paid-in CapitalConversion of Member Common Units	Accumulated Deficit	Accumulated Other Comprehensive Income	Deficit Attributable to Electrocore, Inc. Subsidiaries and Affiliates	Deficit Attributable to Electrocore, Inc. Subsidiaries and AffiliatesConversion of Series A Preferred Units	Deficit Attributable to Electrocore, Inc. Subsidiaries and AffiliatesConversion of Series B Preferred Units	Noncontrolling Interest
Balances, beginning of period at Dec. 31, 2016	$ (61,053,485)							$ 30,912,091										$ 8,126,416				$ (100,706,419)	$ 214,006	$ (61,453,906)			$ 400,421
Convertible Preferred Units, beginning of period, shares at Dec. 31, 2016				70,918,506
Convertible Preferred Units Value, beginning of period at Dec. 31, 2016				$ 53,518,463
Common Units, beginning of period, shares at Dec. 31, 2016								90,711,018
Net loss	(36,028,781)																					(35,792,423)		(35,792,423)			(236,358)
Other comprehensive income	(133,793)																						(133,793)	(133,793)
Issuance of stock units, net	2,061,836							$ 4,074,447										(2,012,611)						2,061,836
Issuance of Series B Preferred Units, net, shares, Temporary Equity						105,186,020
Issuance of Series B Preferred Units, net, Temporary Equity						$ 68,755,544
Issuance of stock, shares								18,340,000
Noncontrolling interest contributions	439,992																										439,992
Stock and Unit-based compensation	462,329																	462,329						462,329
Common Units issued in connection with convertible bridge notes, net	4,784,346							$ 5,194,081										(409,735)						4,784,346
Common Units issued in connection with convertible bridge notes, net, shares								36,565,948
Common Units issued in exchange for elimination of preference, shares								73,365,174
Common Units issued for initial funding of Series B Preferred Units																		16,430,086				(16,430,086)
Balances, end of period at Dec. 31, 2017	(89,467,556)							$ 40,180,619										22,596,485				(152,928,928)	80,213	(90,071,611)			604,055
Convertible Preferred Units end of period, shares at Dec. 31, 2017				70,918,506		105,186,020
Convertible Preferred Units Value end of period at Dec. 31, 2017	$ 122,274,007			$ 53,518,463		$ 68,755,544
Common Units, end of period, shares at Dec. 31, 2017	218,982,140							218,982,140
Common Stock, end of period, shares at Dec. 31, 2017	0
Net loss | Electrocore, LLC	$ (21,063,332)																					(21,118,337)	(5,085)	(21,123,422)			60,090
Net loss | ElectroCore, Inc	(19,366,239)																					(19,366,239)		(19,366,239)
Net loss	(40,429,571)
Reclass of accumulated deficit to APIC																		(174,047,265)				174,047,265
Other comprehensive income	(49,759)																						(44,674)	(44,674)			(5,085)
Conversion of units to common stock	1,345	$ 53,518,463	$ 68,755,544						$ (40,180,619)		$ 3,940	$ 5,844	$ 12,099				$ 1,345		$ 53,514,523	$ 68,749,700	$ 40,168,520			1,345	$ 53,518,463	$ 68,755,544
Temporary equity conversion of units to common stock, shares					(70,918,506)		(105,186,020)
Temporary equity conversion of units to common stock					$ (53,518,463)		$ (68,755,544)
Conversion of units to common stock, shares									(218,982,140)		3,939,917	5,843,668	12,099,280				1,345,230
Stock dividend issued to Series A preferred holders										$ 242								3,628,850				(3,629,092)
Stock dividend issued to Series A preferred holders, shares										241,939
Issuance of stock units, net	89,698,655									$ 5,980								89,692,675						89,698,655
Issuance of stock, shares										5,980,000
Issuance costs related to initial public offering	(12,177,438)																	(12,177,438)						(12,177,438)
Reclass of warrant liability to equity	4,110,467																	4,110,467						4,110,467
Noncontrolling interest distributions	(23,450)																										(23,450)
Stock and Unit-based compensation	6,458,115																	6,458,115						6,458,115
Balances, end of period at Sep. 30, 2018	$ 80,394,815
Convertible Preferred Units end of period, shares at Sep. 30, 2018				0		0
Common Units, end of period, shares at Sep. 30, 2018	0
Common Stock, end of period, shares at Sep. 30, 2018	29,450,034									29,450,034
Balances, end of period at Sep. 30, 2018	$ 80,394,815									$ 29,450								102,694,632				(22,995,331)	30,454	79,759,205			635,610
Convertible Preferred Units Value, beginning of period at Jun. 20, 2018				$ 54,923,430
Conversion of units to common stock, shares										23,470,034				4,181,856	5,843,668	12,099,280	1,345,230
Balances, end of period at Sep. 30, 2018	$ 80,394,815
Convertible Preferred Units end of period, shares at Sep. 30, 2018				0		0
Common Units, end of period, shares at Sep. 30, 2018	0
Common Stock, end of period, shares at Sep. 30, 2018	29,450,034									29,450,034
Balances, end of period at Sep. 30, 2018	$ 80,394,815									$ 29,450								$ 102,694,632				$ (22,995,331)	$ 30,454	$ 79,759,205			$ 635,610

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss from operations	$ (40,429,571)	$ (30,293,090)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount and debt issuance costs		6,079,690
Change in fair value of warrants and embedded derivative	1,870,923	1,161,518
Non-cash interest expense on convertible bridge notes		1,045,000
Stock/unit-based compensation	6,458,115	278,365
Depreciation and amortization	41,727	22,587
Amortization of investment bond premium/(discount)	(240,620)	1,832
Net loss on settlement of convertible bridge note		3,868,771
Other		(142,510)
Changes in operating assets and liabilities:
Accounts receivable, net	(124,104)	(183,228)
Inventories	(796,445)	(329,745)
Prepaid expenses and other current assets	(2,555,468)	(232,275)
Accounts payable and accrued expenses	887,399	1,454,060
Deferred rent	(44,389)	(35,077)
Net cash used in operating activities	(34,932,433)	(17,304,102)
Cash flows from investing activities:
Purchase of debt securities and other investments available for sale	(56,589,240)	(11,211,250)
Proceeds from maturities of debt securities and other investments available for sale	26,509,684	1,000,000
Purchases of property and equipment	(278,921)	(79,527)
Net cash used in investing activities	(30,358,477)	(10,290,777)
Cash flows from financing activities:
Sale of common stock, net of related expenses	78,379,457
Proceeds from issuance of Series B Preferred Units		19,965,091
Financing costs related to the issuance of Series B Preferred Units		(1,170,949)
Proceeds from issuance of convertible bridge notes		18,707,299
Financing costs related to issuance of convertible bridge notes		(797,645)
Net cash provided by financing activities	78,379,457	36,703,796
Effect of changes in exchange rates on cash and cash equivalents	(49,004)	(138,246)
Net increase in cash and cash equivalents	13,039,543	8,970,671
Cash and cash equivalents – beginning of period	13,224,194	416,336
Cash and cash equivalents – end of period	26,263,737	9,387,007
Supplemental schedule of noncash financing activity:
Reclass of warrant liability to additional paid in capital	4,110,467
Reclass of deferred financing costs to additional paid in capital	856,985
Deferred financing costs included in accounts payable and accrued expenses		234,339
Stock dividend distribution in connection with IPO	3,629,092
Common units issued		5,194,081
Conversion of convertible bridge notes, including accrued interest, to Series B Preferred Units		26,717,909
Series B warrants issued in connection with convertible bridge notes		2,620,681
Elimination of Liquidation Preference
Supplemental schedule of noncash financing activity:
Common units issued		16,430,086
Conversion of Series B Preferred Units
Supplemental schedule of noncash financing activity:
Common units issued		4,074,447
Common warrants issued in connection with Series B financing		$ 188,944
Series A Preferred Units
Supplemental schedule of noncash financing activity:
Equity converted to common stock	53,518,463
Series B Preferred Units
Supplemental schedule of noncash financing activity:
Equity converted to common stock	68,755,544
Common Units
Supplemental schedule of noncash financing activity:
Equity converted to common stock	$ 40,180,619

Corporate Organization and Comp

Corporate Organization and Company Overview	9 Months Ended
	Sep. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Corporate Organization and Company Overview	Note 1. Corporate Organization and Company Overview Company Overview electroCore, Inc. is engaged the commercialization and patient-administered non-invasive Vagus Stimulation multiple neurology, rheumatology and and focus currently primary (migraine headache), other neurological electroCore, headquartered in New Jersey, has wholly owned subsidiaries that include: electroCore Bermuda, Ltd., electroCore Germany GmbH, and electroCore UK Ltd. In addition, an affiliate, electroCore (Aust) Pty Limited, is subject to electroCore’s control on basis other than voting interests and is a variable interest entity (“VIE”), for which electroCore is the primary beneficiary. In January 2018, the U.S. Food and Drug Administration ("FDA") released the use of gammaCore, the Company's first generation disposable non-invasive vagus nerve stimulator therapy for the treatment of pain associated with migraine headache in adult patients. Previously in April 2017, the FDA released the use of gammaCore for the acute treatment of pain associated with episodic cluster headache in adult patients. In December 2017, gammaCore’s successor, Sapphire, was FDA released. gammaCore Sapphire is a rechargeable and reloadable version of the product for multi-year use. Effective August 1, 2018, the Company announced gammaCore Sapphire was available in the United States. In general, the Company will only market the previous disposable version of gammaCore in select market segments in the United States where deemed appropriate. Corporate Conversion and Initial Public Offering Effective June 21, 2018, the Company converted into a Delaware corporation pursuant to a statutory conversion and changed its name to electroCore, Inc. Previously, the Company operated as a Delaware limited liability company under the name Electrocore, LLC. As a result of the corporate conversion, the holders of the different series of units of Electrocore, LLC, or Units, became holders of common stock and options to purchase common stock of electroCore, Inc. Warrants to purchase Units were converted to warrants to purchase common stock of electroCore, Inc. The number of shares of common stock, options to purchase common stock, and warrants to purchase common stock that holders of Units and warrants to purchase Units were entitled to receive in the corporate conversion was determined in accordance with a plan of conversion that was based upon the terms of the Third Amended and Restated Limited Liability Company Agreement, dated November 21, 2017 (the “Operating Agreement”), and varied depending on which class and series of Units a holder owned, and the terms of the applicable warrants. See Note 12 - Corporate Conversion and Equity. In June 2018, the Company completed its initial public offering ("IPO") and issued 5,980,000 shares of common stock, including the underwriter’s exercise of their right to purchase additional shares, at an initial offering price to the public of $15.00. The Company received net proceeds from the IPO of approximately $77.5 million, after deducting underwriting discounts and commissions and offering costs of approximately $12.2 million. The underwriters were Evercore Group L.L.C., Cantor Fitzgerald & Co., JMP Securities. LLC, and BTIG, LLC. Shares of common stock began trading on the Nasdaq Global Market on June 22, 2018 and began trading on the Nasdaq Global Select Market on June 25, 2018, under the symbol "ECOR". The shares were registered under the Securities Act, on a registration statement on Form S-1, which was declared effective by the Securities and Exchange Commission ("SEC"), on June 21, 2018.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	Note 2. Basis of Presentation The accompanying unaudited consolidated financial statements were prepared in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) and with Article 10 of Regulation S-X for interim financial reporting. In compliance with those rules, certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and related notes for the fiscal year ended December 31, 2017 included in the prospectus dated June 21, 2018 filed with the SEC, pursuant to Rule 424(b) under the Securities Act. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair statement of the results of interim periods have been included. The results of operations and cash flows reported in these consolidated financial statements should not be regarded as necessarily indicative of results that may be expected for the entire fiscal year.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3. Summary of Significant Accounting Policies (a) Principles of Consolidation The accompanying consolidated financial statements include the accounts of electroCore, Inc. and its wholly owned subsidiaries. electroCore (Aust) Pty Limited, a VIE for which electroCore is the primary beneficiary, is also consolidated with the non-controlled equity presented as non-controlling interest. All intercompany balances and transactions have been eliminated in consolidation. (b) Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of these consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the useful lives of fixed assets, allowances for doubtful accounts, valuation of inventory, warrants, stock compensation, vouchers for gammaCore, valuation of deferred taxes, and contingencies. (c ) Recently Adopted Accounting Pronouncements In May 2014, the FASB issued Accounting Standard Update (ASU) 2014-09, Revenue from Contracts with Customers (“ASC 606”). ASC 606 provides a comprehensive framework under which revenue is recognized when an entity transfers promised goods and services to a customer in an amount that reflects the consideration an entity is entitled to receive in exchange for those goods and services. Furthermore, ASC 606 contains expanded disclosure requirements to enable users of the financial statements to better understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted ASC 606 effective January 1, 2018, using the full retrospective method. The adoption of ASC 606 did not have a material impact on the consolidated balance sheet, statements of operations, or cash flows for the three and nine months ended September 30, 2017. The primary impact of adoption related to the enhancement of the disclosures is provided in Note 5 – Revenue Recognition. In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation, Topic 718. The amendments in this Update expand the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The Company adopted this guidance in the second quarter of 2018, which had no material impact on the balance sheet, statement of operations or statement of cash flows. In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities (Subtopic 825-10). The ASU revises the measurement and presentation of investments in certain financial assets and liabilities and enhances disclosures about those investments. The Company adopted this guidance on January 1, 2018, which had no material impact on the balance sheet, statement of operations or statement of cash flows. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments, (Topic 230). This ASU makes eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. The Company adopted this guidance on January 1, 2018, which had no material impact on the statement of cash flows. (d) Recent Accounting Pronouncements Not Yet Adopted In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which requires lessees to recognize most leases on the balance sheet. The provisions of this guidance are effective for annual periods beginning after December 15, 2018, and interim periods within those years, with early adoption permitted. The Company is assessing ASU No. 2016-02’s impact and will adopt it when effective. The Company reviewed all other recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on the financial statements.

Risks and Uncertainties

Risks and Uncertainties	9 Months Ended
	Sep. 30, 2018
Risks And Uncertainties [Abstract]
Risks and Uncertainties	Note 4. Risks and Uncertainties The Company’s cash requirements for 2018 and beyond include expenses related to continuing development and clinical evaluation of its products and therapies, as well as related commercialization of its products. As of and December 31, 2017, the Company had working capital (current assets less current liabilities) of $80.2 million and $32.9 million, respectively. On June 21, 2018, the Company closed the IPO of 5,980,000 shares of common stock at a price of $15.00 per share with net proceeds of $77.5 million, net of underwriting discount and other offering expenses. As a public company, additional future liquidity needs will include costs to comply with the requirements of a public company and tax payments to Federal and State governments. The Company believes that its cash, cash equivalents, debt securities and other investments on hand are adequate to meet its operating, investing, and financing needs for at least the next 12 months. To the extent additional funds are necessary to meet long-term liquidity needs as the Company continues to execute its business strategy, the Company anticipates that it will be obtained through the incurrence of indebtedness, equity financings or a combination of these potential sources of funds, although the Company can provide no assurance that these sources of funding will be available on reasonable terms. In addition to the FDA release received by the Company for two indications (see Note 1), the Company is seeking approvals and clearances by the FDA for additional indications. In connection therewith, the Company will incur additional time and costs and will require additional funding to obtain such approvals and clearances. The additional time, costs, and funding is expected to be substantial. The Company has foreign currency exchange risks related to revenue and operating expenses in currencies other than the local currencies in which they operate. The Company is exposed to currency risk from the potential changes in functional currency values of its foreign currency denominated assets, liabilities, and cash flows. The Company primarily sells to one specialty pharmaceutical distributor in the United States. At September 30, 2018

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2018
Revenue From Contract With Customer [Abstract]
Revenue Recognition	Note 5. Revenue Recognition Performance Obligations Revenue, net of specialty pharmaceutical distribution discounts, vouchers, rebates, and co-payment assistance is solely generated from the sales of the gammaCore products. Sales are made to a specialty pharmaceutical distributor (“customer”) and revenue is recognized when delivery of the product is completed. The Company deems control to have transferred upon the completion of delivery because that is the point in which (1) it has a present right to payment for the product, (2) it has transferred the physical possession of the product, (3) the customer has legal title to the product, (4) the customer has risks and rewards of ownership and (5) the customer has accepted the product. After the products have been delivered and control has transferred, the Company has no remaining unsatisfied performance obligations. Revenue is measured based on the consideration that the Company expects to receive in exchange for gammaCore, which represents the transaction price. The transaction price includes the fixed per-unit price of the product and variable consideration in the form of trade credits, vouchers, rebates, and co-payment assistance. The per-unit price is based on the Company established wholesale acquisition cost less a contractually agreed upon distributor discount with the customer. Our revenue only reflects sales of gammaCore units exclusive of trade credits, vouchers, rebates, and co-payment assistance. Trade credits are discounts that are contingent upon a timely remittance of payment and are estimated based on historical experience. Vouchers are used by physicians to provide new patients with a free initial 31-day therapy (i.e., one gammaCore device). Beginning in mid-July 2018, the Company designated specific free products (“voucher units”) that have a distinct product item number to be used for the voucher program. The costs to produce these voucher units given to patients under the voucher program are recognized in promotional expense. Prior to mid-July 2018, the Company used non-voucher units for the free initial 31-day therapy. The transaction price of the non-voucher units redeemed and estimated to be redeemed was recognized as contra-revenue. The costs to produce these units, in addition to any processing fees, are included as promotional expenses in selling, general and administrative expense. In July 2018, 266 non-voucher units were dispensed to patients. As stated above, the transaction price for these units was recognized as contra revenue. For the three and nine months ended September 30, 2018, contra-revenue related to the non-voucher units redeemed were $100,510 and $1,363,955, respectively. During the third quarter of 2018, voucher units equivalent to $1,033,275 in sales of gammaCore and $549,700 in sales of gammaCore Sapphire were dispensed. In addition, reimbursement for co-payments made by patients under the co-payment assistance program is also considered variable consideration. For the three and nine months ended September 30, 2018, product sales reflect a reduction of $14,615 and $54,340 for payments made under the co-payment assistance program. For the three and nine months ended September 30, 2017, the reimbursement for co-payment assistance was not considered material. In accordance with Company policy, no allowance for product returns has been provided. Damaged or defective products are replaced at no charge under the Company’s standard warranty. For the three and nine months ended September 30, 2018 and 2017, the replacement costs were immaterial. Contract Balances The Company generally invoices the customer and recognizes revenue once its performance obligations are satisfied, at which point payment is unconditional. Accordingly, under ASC 606, the contracts with customers do not give rise to contract assets or liabilities. Payment for products is due in accordance with the terms agreed upon with customers, generally within 31 days of shipment to the customer. Accordingly, contracts with customers do not include a significant financing component. Disaggregation of Net Sales The following table provides additional information pertaining to net sales disaggregated by geographic market for the three and nine months ended September 30, 2018 and 2017: For the three months ended September 30, For the nine months ended September 30, 2018 2017 2018 2017 Geographic Market United States $ 8,905 $ 141,531 $ 338,753 $ 145,326 United Kingdom 97,278 81,729 213,041 204,035 Germany 42,884 56,654 60,343 209,113 Other 1,905 3,325 13,248 18,253 Total Net Sales $ 150,972 $ 283,239 $ 625,385 $ 576,727

Cash, Cash Equivalents, Debt Se

Cash, Cash Equivalents, Debt Securities and Other Investments Available for Sale	9 Months Ended
	Sep. 30, 2018
Investments Debt And Equity Securities [Abstract]
Cash, Cash Equivalents, Debt Securities and other Investments Available for Sale	Note 6. Cash, Cash Equivalents, Debt Securities and other Investments Available for Sale The following tables summarizes the Company’s cash, cash equivalents and debt securities and other investments available for sale as of September 30, 2018 As of September 30, 2018 Amortized Cost Unrealized Gain Unrealized (Loss) Fair Value Cash and cash equivalents $ 26,265,572 $ — $ (1,835 ) $ 26,263,737 Corporate Debt Securities $ 11,061,458 $ — $ (16,017 ) $ 11,045,441 Commercial Paper 10,914,199 — (7,409 ) 10,906,790 U.S. Government Sponsored Agencies 2,000,000 — - 2,000,000 U.S. Treasury Bonds 30,313,550 — (19,245 ) 30,294,305 Total debt securities and other investments available for sale $ 54,289,207 $ — $ (42,671 ) $ 54,246,536 Total cash, cash equivalents, debt securities and other investments available for sale $ 80,554,779 $ — $ (44,506 ) $ 80,510,273 As of December 31, 2017 Amortized Cost Unrealized Gain Unrealized (Loss) Fair Value Cash and cash equivalents $ 13,224,280 $ — $ (86 ) $ 13,224,194 Corporate Debt Securities $ 19,014,590 $ 923 $ (17,827 ) $ 18,997,686 Commercial Paper 2,979,367 — (1,227 ) 2,978,140 U.S. Government Sponsored Agencies 1,496,824 — (2,029 ) 1,494,795 Certificate of Deposits 480,000 — (55 ) 479,945 Total debt securities and other investments available for sale $ 23,970,781 $ 923 $ (21,138 ) $ 23,950,566 Total cash, cash equivalents, debt securities and other investments available for sale $ 37,195,061 $ 923 $ (21,224 ) $ 37,174,760 The Company’s debt securities, commercial paper, corporate debt securities and U.S. government sponsored agency securities all mature within one year.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 7. Fair Value Measurements Certain assets and liabilities are reported on a recurring basis at fair value. 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. A summary of the assets and liabilities carried at fair value in accordance with the hierarchy defined above is as follows: Fair Value Hierarchy September 30, 2018 Total (Level 1) (Level 2) (Level 3) Assets Cash and cash equivalents $ 26,263,737 $ 26,263,737 $ — $ — Debt Securities and other Investments Available for Sale: Corporate Debt Securities 11,045,441 11,045,441 — — Commercial Paper 10,906,790 10,906,790 — — U.S. Government Sponsored Agencies 2,000,000 2,000,000 — — U.S. Treasury Bonds 30,294,305 30,294,305 — — Total $ 80,510,273 $ 80,510,273 $ — $ — December 31, 2017 Assets Cash and cash equivalents $ 13,224,194 $ 13,224,194 $ — $ — Debt Securities and other Investments Available for Sale: Corporate Debt Securities 18,997,686 18,997,686 — — Commercial Paper 2,978,140 2,978,140 — — U.S. Government Sponsored Agencies 1,494,795 1,494,795 — — Certificate of Deposits 479,945 479,945 — — Total $ 37,174,760 $ 37,174,760 $ — $ — Liabilities Warrant liabilities $ 2,239,544 $ — $ — $ 2,239,544 During the periods ended September 30, 2018 Cash and cash equivalents consisted of cash in bank checking and savings accounts, money market funds and U.S. treasury notes and are classified within Level 1 of the fair value hierarchy because they are valued using quoted market prices in active markets. Marketable securities classified as debt securities available for sale classified as Level 1 consist of investments in corporate debt securities, commercial paper, U.S. government sponsored agencies and certificate of deposits that are valued using quoted prices in active markets. The warrant liability was recorded at fair value until the initial public offering on June 21, 2018 at which time it was determined that the outstanding warrants should be reclassified to equity as these warrants no longer met the criterion to be recognized as a liability. Until June 20, 2018, the Company determined the fair value of the liability using the probability weighted expected return method and option pricing models. This valuation method involved using inputs such as the fair value of the Company’s Common Units, unit price volatility, the contractual term of the warrants, risk free interest rates and dividend yields. Due to the nature of these inputs, the valuation of the warrant liability was considered a Level 3 measurement. As of June 20, 2018 and December 31, 2017, the estimated fair value of the warrant liability was computed using the following assumptions: June 20, 2018 December 31, 2017 Stock price volatility 67.8% 65.3% Risk-free interest rates 2.68% 1.59% Annual dividend yield 0% 0% Expected life (years) 3.09 0.65 A roll-forward of the recurring fair value measurements of the liabilities categorized with Level 3 inputs are as follows: Warrant liabilities Opening Balance as of January 1, 2017 $ 480,636 Additions 2,620,681 Settlements — Changes in fair value recognized (861,773 ) Closing Balance as of December 31, 2017 2,239,544 Additions — Settlements — Changes in fair value recognized 1,870,923 Reclassed to equity (4,110,467 ) Closing Balance as of September 30, 2018 $ — On June 21, 2018, the warrant liability was reclassed to equity as addressed above. The carrying amount of the Company’s receivables and payables approximate their fair values due to their short maturities.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Inventories	Note 8. Inventories Inventories are stated at the lower of cost or net realizable value. Cost is determined on a first-in first-out basis. During the three months ended September 30, 2018, the Company determined that raw materials of $147,450 became obsolete due to the development of new product technology. This reserve was recognized in selling, general and administrative expenses. September 30, December 31, 2018 2017 Raw materials $ 640,751 $ 116,909 Work in process 188,360 17,115 Finished goods 295,121 193,763 $ 1,124,232 $ 327,787

Property and Equipment - Net

Property and Equipment - Net	9 Months Ended
	Sep. 30, 2018
Property Plant And Equipment [Abstract]
Property and Equipment - Net	Note 9. Property and Equipment – Net Property and equipment, net, as of September 30, 2018 September 30, December 31, 2018 2017 Machinery and equipment $ 593,591 $ 452,614 Furniture and fixture 293,198 156,512 Computer equipment 112,588 138,534 Property and equipment - gross 999,377 747,660 Less accumulated depreciation and amortization (593,537 ) (579,014 ) Property and equipment - net $ 405,840 $ 168,646 During the nine months ended September 30, 2018, there was a write-off of $27,204 for fully depreciated assets in the Company’s Bermuda subsidiary and Australian affiliate.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	9 Months Ended
	Sep. 30, 2018
Payables And Accruals [Abstract]
Accounts Payable and Accrued Expenses	Note 10. Accounts Payable and Accrued Expenses Accounts payable and accrued expenses as of September 30, 2018 and December 31, 2017 consisted of the following: September 30, December 31, 2018 2017 Accounts payable $ 1,439,396 $ 840,383 Accrued professional fees 1,321,591 2,277,006 Accrued bonuses 1,310,570 659,333 Other accrued expenses 654,684 103,053 $ 4,726,241 $ 3,879,775

Net Loss Per Share

Net Loss Per Share	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Net Loss Per Share	Note 11. Net Loss Per Share Basic earnings/(loss) per share is computed by dividing net income/(loss) available to electroCore, Inc. by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income available to electroCore, Inc. by the weighted-average number of shares of common stock outstanding adjusted to give effect to potentially dilutive securities. Stock options have not been included in the diluted earnings per share calculation as they have been determined to be anti-dilutive under the treasury stock method. As described in Note 12, Corporate Conversion and Equity, on June 21, 2018, electroCore, Inc. completed a Corporate Conversion as well as its initial public offering to, among other things, provide for a single class of common stock of electroCore Inc., in exchange for the previous Convertible Preferred Units and Common Units of the Company. This conversion changed the relative ownership of electroCore, Inc. such that retroactive application of the conversion to periods prior to the IPO for the purposes of calculating earnings (loss) per share would not be meaningful. Prior to the Corporate Conversion, the Company’s ownership structure included several different types of LLC interests including preferred stock, common units and Profits Interests (see Note 12, Corporate Conversion and Equity). The Company analyzed the calculation of earnings per unit for periods prior to the Corporate Conversion and determined that it resulted in values that would not be meaningful to the users of these consolidated financial statements. Therefore, earnings per share information has not been presented for periods prior to the Corporate Conversion on June 21, 2018. Net loss attributable to electroCore, Inc. subsidiaries and affiliate shown below includes the loss attributable to the three months ending September 30, 2018 and the period from June 21, 2018 to September 30, 2018. In addition, the basic and diluted weighted average shares outstanding calculation for the period from June 21, 2018 to September 30, 2018 is based on the actual days in which the shares were outstanding from June 21, 2018 to September 30, 2018. The following table sets forth the numerators and denominators used to compute basic and diluted earnings per share of the common stock: For the three months ended September 30, 2018 For the period June 21, 2018 to September 30, 2018 Numerator – Basic and Diluted Net loss attributable to electroCore, Inc. subsidiaries and affiliate $ (13,203,940 ) $ (19,366,239 ) Denominator – Basic and Diluted Weighted average shares of common stock outstanding 29,261,942 29,261,942 Net loss per common share, Basic and Diluted $ (0.45 ) $ (0.66 )

Corporate Conversion and Equity

Corporate Conversion and Equity	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Corporate Conversion and Equity	Note 12. Corporate Conversion and Equity On June 21, 2018, the Company completed the Corporate Conversion. Pursuant to the certificate of incorporation effected in connection with the Corporate Conversion, the Company’s authorized capital stock consists of 500 million shares of common stock, par value $0.001 per share and 10 million shares of preferred stock, par value $0.001 per share. As a result of this conversion and related initial public offering, 29,450,034 shares of common stock and zero shares of preferred stock were issued. On June 22, 2018, the common stock began trading on the Nasdaq Global Market and on June 25, 2018 began trading on the Nasdaq Global Select Market under the symbol “ECOR”. Upon the Corporate Conversion, all Units were converted into an aggregate of 23,470,034 shares of common stock and options to purchase 2,141,748 shares of common stock as follows : • holders of common units, or Common Units, other than Common Units that were originally issued as “profits interests” (as such term is used for purposes of the Internal Revenue Code), or Profits Interests, received an aggregate of 12,099,280 shares of common stock; • holders of Series A Preferred Units received an aggregate of 4,181,856 shares of common stock, which included 241,939 shares of common stock as payment in full of the approximately $3.6 million accrued and unpaid preferred return that was payable in respect of the Series A Preferred Units; • holders of Series B Preferred Units received an aggregate of 5,843,668 shares of common stock; • holders of Profits Interests received an aggregate of 1,345,230 shares of common stock; and • holders of Profits Interests who were employees or consultants at the time of the corporate conversion received options to purchase an aggregate of 2,141,748 shares of common stock, with an exercise price of $15.00 which was equal to the initial public offering price. Additionally, upon the conversion, the accumulated deficit of Electrocore LLC, subsidiaries and affiliates was reclassed to additional paid in capital in accordance with SEC SAB Topic 4B. Series A Preferred Units The Series A Preferred Units were entitled to a preference on distributions, ahead of the Common Units but behind Series B Preferred Units, in the amount of $54,923,430 plus the Series A Preferred Return (as described below), as of June 20, 2018. The Series A Preferred Units were entitled to a return in an annual non-compounded amount with respect to each outstanding Series A Preferred Unit equal to the product of the Series A Preferred Return Percentage and the Series A Unreturned Capital Value for each Unit, which accrued to the extent not paid. The Series A Preferred Return Percentage was 4% and could be reduced to 2% if certain requirements were met as outlined in the amended and restated Operating Agreement. Upon an IPO, the payment of the Series A Preferred Return was at the sole discretion of the Board of Managers. As of June 20, 2018, the Series A Preferred Return payable, following the 2017 amendments to the Operating Agreement, upon a public offering of the Company’s common stock was fixed at $3,629,092. This amount was paid with the issuance of 241,939 shares of common stock upon the IPO. The Series A Preferred Units were converted into common stock mandatorily immediately prior to the initial public offering as outlined in the amended and restated Operating Agreement, and then subject to a 1:18 stock conversion. As of June 20, 2018, there were no outstanding warrants to purchase Series A Preferred Units, except for warrants to purchase in the aggregate 221,766 Series A Preferred Units issued in connection with the December 2015 term loan (which was repaid and/or converted into equity in 2016) and as compensation to one of the financial advisors. In connection with the IPO, these outstanding Series A warrants by their terms converted into warrants to purchase in the aggregate 12,321 shares of common stock at an exercise price of $15.30 per share. Series B Preferred Units In 2017, the Company entered into a Series B Preferred Unit Purchase Agreement with multiple investors, including Core Ventures II, LLC and Merck Global Health Innovation Fund. Under the terms of the Purchase Agreement, as amended, through December 31, 2017, the Company received cash proceeds of $46,911,300 and converted $26,718,910 of outstanding promissory notes (the “Bridge Notes”) and related accrued and unpaid interest for an aggregate amount of $73,630,210 (inclusive of amounts mentioned in Note 14 related to conversion of Bridge Notes and related accrued and unpaid interest) through the sale of Series B Preferred Units at an initial closing and several additional closings. Each Series B Preferred Unit was converted into one Common Unit mandatorily upon the occurrence of the Corporate Conversion as outlined in the amended and restated Operating Agreement, and then subject to an 1:18 stock conversion pursuant to the terms of the plan of conversion for the Corporate Conversion. In connection with all Series B Preferred Unit closings, the Company issued warrants for the purchase of 35,452,084 Common Units at an exercise price of $1.25 per Unit, which expired unexercised upon the closing of the IPO. The Company also issued warrants to advisors for the purchase of 2,724,549 common units at an exercise price of $0.70 per Unit. The Company also issued 72,000 warrants to purchase common units with an exercise price of $1.25 per Unit, which expired upon the closing of the IPO. The fair value of these warrants to purchase common units were recorded within additional-paid-in-capital. In connection with the Corporate Conversion, the 2,724,549 warrants issued to advisors were converted to warrants to purchase 151,364 shares of common stock at an exercise price of $12.60 per share of common stock. As of June 21, 2018, the Series B warrants that were issued to purchasers of the Bridge Notes were converted to (i) warrants to purchase 429,948 shares of common stock at an exercise price of $12.60 per share (see Note 14) and (ii) the Series B Preferred warrants that were issued to financial advisors were converted into warrants to purchase 101,119 shares of common stock at an exercise price of $12.60 per share .

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 13. Income Taxes The provision for income taxes for the three and nine months ended September 30, 2018 relates only to state minimum taxes. The Company has incurred operating losses since inception and has not incurred any other income taxes. Prior to the Corporate Conversion on June 21, 2018, the Company was a limited liability company in the U.S., which is treated as a partnership for Federal and state income tax purposes. Accordingly, the Company was not subject to U.S. income taxes until its conversion. The Company has evaluated the available evidence supporting the realization of its deferred tax assets, including the amount and timing of future taxable income, and has determined that it is more likely than not that its net deferred tax assets will not be realized in the U.S. and certain foreign jurisdictions. Due to uncertainties surrounding the realization of the deferred tax assets, the Company maintains a full valuation allowance against substantially all of its net deferred tax assets. When the Company determines that it will be able to realize some portion or all of its deferred tax assets, an adjustment to its valuation allowance on its deferred tax assets would have the effect of increasing net income in the period such determination is made. The Company has applied ASC 740, Income Taxes, and has determined that it does not have any uncertain positions that would result in a tax reserve. Accordingly, no interest or penalties related to uncertain tax positions has been accrued. The Company’s policy is to recognize interest and penalties related to uncertain tax positions in income tax expense. The Company is subject to U.S. federal tax authority and U.S. state tax authority examinations for all years with the net operating loss and credit carryforwards. On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act, or the Act. The Act amends the Internal Revenue Code of 1986, as amended, or the Code, to reduce tax rates and modify policies, credits and deductions for individuals and businesses. For businesses, the Act reduces the corporate tax rate from a maximum of 35% to a flat 21% rate. The rate reduction was effective on January 1, 2018, and thus was effective for the Company upon its corporate conversion. The Act also changes various domestic provisions beginning in 2018, which the Company has reviewed and factored into its quarterly tax provision as necessary. The overall impact of the Act on the accounts is zero given the history of pass through tax treatment coupled with current period losses. On December 22, 2017, Staff Accounting Bulletin No. 118, or SAB 118, was issued to address the application of GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Act. In accordance with SAB 118, additional analysis of the law and the impact to the Company will be performed and any impact will be recorded in the respective quarters, within the available measurement period in 2018. Further to the Act, beginning in 2018 U.S. shareholders are subject to tax on global intangible low-taxed income (GILTI) earned by certain foreign subsidiaries. The FASB Staff Q&A, Topic 740, No. 5, Accounting for Global Intangible Low-Taxed Income,

Convertible Bridge Notes

Convertible Bridge Notes	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Convertible Bridge Notes	Note 14. Convertible Bridge Notes For the six months ended June 30, 2017, the Company issued Bridge Notes aggregating $19,965,692 together with associated warrants. Since the Bridge Note Warrants entitled the holders to purchase securities in the Qualified Equity Round at the purchase price payable for the related equity securities, the exercise price of the warrants was undetermined at the time of their issuance. Also, because the terms of redemption of the Series B Preferred Units were unknown at the time of their issuance as well as the deemed liquidation terms discussed in Note 12, the warrants were recorded as liabilities. In connection with the Bridge Note closings, at the time of the Qualified Equity Round, the Company issued 7,739,092 Bridge Note Warrants all of which were outstanding as of June 30, 2018. At stated above, these warrants were converted to warrants to purchase 429,948 shares of common stock at an exercise price of $12.60 and were reclassified to equity upon the determination that they no longer met the criteria to be classified as liabilities. As of August 18, 2017 (the initial Series B Preferred Unit closing), all Bridge Notes were converted to Series B Preferred Units (see Note 12 - Corporate Conversion and Equity).

Stock Based Compensation and Un

Stock Based Compensation and Unit-Based Compensation	9 Months Ended
	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Based Compensation and Unit-Based Compensation	Note 15. Stock Based Compensation and Unit‑Based Compensation The issuance of common stock and options to purchase common stock to prior holders of Profits Interests in connection with the Corporate Conversion was accounted for as a type-1 modification of the old awards. Under the previous LLC structure, in connection with employment and service provider agreements, the Company granted Units that constitute profits interests for income tax purposes to grantees pursuant to Unit Forfeiture Agreements, subject to certain restrictions defined in each such agreement. The Company maintained a Unit award account for each of the grantees. Generally, the Units vested 25% on the one-year anniversary of the employment start date or agreement date and the balance ratably per quarter thereafter over an additional three-year period. After the restrictions lapsed, the grantees became fully vested in such Units. In 2018, the Company granted 19,447,218 Profits Interests to its employees and had forfeitures of 110,354 Profits Interests. In connection with the Corporate Conversion, the holders of 62,765,605 Common Units that were issued as "Profits Interests" that were outstanding immediately prior to the IPO were converted, in the aggregate, into (i) 1,345,230 shares of common stock, and (ii) with respect to Profits Interests that were held by current employees and consultants at the time of the conversion, options to purchase 2,141,748 shares of electroCore, Inc. common stock at an initial exercise price of $15.00 per share. The number of shares of common stock and the number of options issued for the outstanding Profits Interests was determined based upon the appreciation in value of the Company after the date of grant of the applicable Profits Interests through the completion of the IPO. The number of shares of common stock issued for each Profits Interest (the "Conversion Shares") was equal to (x) the percentage of the capital account balance associated with such Profits Interest as it related to the total value of the Company at the IPO pre-money valuation (the "PI Capital Account Percentage"), divided by (y) the percentage interest in the Company represented by such Profits Interest on a Unit basis based on the total outstanding Units in the Company immediately prior to the IPO (the "PI Unit Percentage"), multiplied by (z) the total number of Units represented by the applicable Profits Interest. Of the shares of common stock issued for the Profits Interests, 1,157,138 vested immediately and 188,092 are subject to vesting of 25% on January 1, 2019 and the balance over the next succeeding 10 calendar quarters. The number of options issued in respect of each Profits Interest (the "Conversion Options") was equal to (i) the total number of Units represented by such Profits Interest prior to the corporate conversion minus (ii) the Conversion Shares issued in respect of such Profits Interest. Of the options issued for the Profit Interests, 228,954 will vest 100% on January 1, 2019 and 1,912,797 will vest 25% on January 1, 2019 and the balance will vest over the next succeeding 14 calendar quarters. The options have an exercise price of $15.00 per share. Stock compensation expense for the Profits Interests not recognized prior to the conversion was $2.8 million. This expense was allocated to the common stock and options to purchase common stock awards based on their relative fair value on the date of the IPO. For the common stock awards that vest at the time of issuance, the Company recognized $1.2 million immediately. For the common stock awards and the options to purchase common stock that did not vest immediately, the Company will recognize $0.2 million and $1.4 million, respectively, using graded vesting over their respective vesting periods. The incremental stock compensation expense to be recognized was $7.8 million. This expense was allocated to the common stock and the options to purchase common stock based on their fair value on the date of the awards. For the common stock that vested at the time of issuance, the Company recognized $3.8 million. For the common stock awards and the options to purchase common stock that did not vest immediately, the Company will recognize $0.4 million and $3.6 million, respectively, over their respective vesting periods. During the three months ended September 30, 2018, the Company granted 22,323 options to purchase common stock with an exercise price of $15.00 per share; 14,158 of the 22,323 options vest 25% on January 1, 2019 and the remainder vest in equal quarterly installments over the next succeeding 14 calendar quarters. The remaining 8,165 of the 22,323 options vest 25% on the anniversary of the employee’s start date and the remainder vest in equal quarterly installments over the next succeeding 12 calendar quarters. The Company also granted 13,600 options to purchase common stock with an exercise price of $14.00 per share. These options vest 25% on the anniversary of the employee’s start date and the remainder vest in equal quarterly installments over the next succeeding 12 calendar quarters. For the three and nine months ended September 30, 2018, stock compensation expense reported as a component of selling, general and administrative was $0.6 million and $3.4 million, respectively. For the same period, stock compensation expense reported as a component of research and development expense was $0.3 million and $2.7 million, respectively. For the nine months ended September 30, 2018, stock compensation expense reported as a component of cost of goods sold was $0.2 million and included in inventory was $0.2 million, respectively, and $0.1 million was recognized as promotional expense for the free units. Total unrecognized compensation cost related to unvested awards as of September 30, 2018 was $4.8 million and is expected to be recognized over the next 3.4 years. Valuation Information for Stock-Based Compensation For purposes of determining estimated fair value under FASB ASC 718-10, the Company computed the estimated fair values of stock options using the Black-Scholes model. The fair value of stock options issued upon the corporate conversion and during the third quarter of 2018 are provided in the following table: Options awarded during the three months ended September 30, 2018 Options awarded during the three months ended June 30, 2018 that vest on January 1, 2019 Options awarded during the three months ended June 30, 2018 that vest 25% on January 1, 2019, remaining vest quarterly over the next 14 quarters Valuation assumptions: Expected dividend yield 0% 0% 0% Expected volatility 56.41-64.04% 74.80% 74.30% Expected term (years) 5.97-6.11 5.25 6.00 Risk-free interest rate 2.79-2.91% 2.77% 2.82% The risk-free interest rate is the average U.S. Treasury rate with a term that most closely resembles the expected life of the award. The expected term of the award was calculated using the simplified method. For volatility, the Company uses comparable public companies as a basis for its expected volatility. The Company does not pay regular dividends on its common stock and does not anticipate paying any dividends in the foreseeable future.

Variable Interest Entity

Variable Interest Entity	9 Months Ended
	Sep. 30, 2018
Variable Interest Entity [Abstract]
Variable Interest Entity	Note 16. Variable Interest Entity As discussed in Note 1, electroCore is the primary beneficiary of electroCore (Aust) Pty Limited. electroCore has contributed certain intellectual property rights, all rights to distribute, market and sell specified products in Australia and New Zealand, and other rights outlined in the shareholders’ deed of electroCore (Aust) Pty Limited in return for 50% of the shares of such entity. In addition, electroCore can also appoint two of the four directors and can exercise significant influence. This along with the fact that electroCore is electroCore (Aust) Pty Limited’s only supplier causes electroCore, for accounting purposes, to be the primary beneficiary of electroCore (Aust) Pty Limited. The activities related to electroCore (Aust) Pty Limited are not material to the consolidated financial statements.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 17. Commitments and Contingencies (a) Operating Lease The Company leases office space under operating leases through April 2022. For the three and nine months ended September 30, 2018, rental expense related to the leases for each period was $126,278 and $377,295, respectively. In September 2018, the Company entered into an operating lease for additional office, product assembly and warehouse space for the period November 2018 through 2023. Monthly rental expense for this lease will be approximately $11,500. (b) Legal Proceedings From time to time, the Company may become involved in various legal proceedings, including those that may arise in the ordinary course of business. Although the outcomes of these legal proceedings cannot be predicted with certainty, other than as set forth below, the Company is not subject to any material legal proceedings. In May 2018, a former financial advisor to the Company filed a complaint against the Company seeking additional compensation in connection with the Company's 2017 Series B Preferred Unit financing (See Note 12). The Company believes that it has substantial legal and factual defenses to the claims in such lawsuit and intends to vigorously defend the case. Based on its best estimate of this matter, the Company established a legal reserve relative to this matter. The Company does not believe resolution of this matter would have a material adverse effect on its financial position or operations.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Principles of Consolidation	(a) Principles of Consolidation The accompanying consolidated financial statements include the accounts of electroCore, Inc. and its wholly owned subsidiaries. electroCore (Aust) Pty Limited, a VIE for which electroCore is the primary beneficiary, is also consolidated with the non-controlled equity presented as non-controlling interest. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	(b) Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of these consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the useful lives of fixed assets, allowances for doubtful accounts, valuation of inventory, warrants, stock compensation, vouchers for gammaCore, valuation of deferred taxes, and contingencies.
Recently Adopted Accounting Pronouncements	(c ) Recently Adopted Accounting Pronouncements In May 2014, the FASB issued Accounting Standard Update (ASU) 2014-09, Revenue from Contracts with Customers (“ASC 606”). ASC 606 provides a comprehensive framework under which revenue is recognized when an entity transfers promised goods and services to a customer in an amount that reflects the consideration an entity is entitled to receive in exchange for those goods and services. Furthermore, ASC 606 contains expanded disclosure requirements to enable users of the financial statements to better understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted ASC 606 effective January 1, 2018, using the full retrospective method. The adoption of ASC 606 did not have a material impact on the consolidated balance sheet, statements of operations, or cash flows for the three and nine months ended September 30, 2017. The primary impact of adoption related to the enhancement of the disclosures is provided in Note 5 – Revenue Recognition. In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation, Topic 718. The amendments in this Update expand the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The Company adopted this guidance in the second quarter of 2018, which had no material impact on the balance sheet, statement of operations or statement of cash flows. In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities (Subtopic 825-10). The ASU revises the measurement and presentation of investments in certain financial assets and liabilities and enhances disclosures about those investments. The Company adopted this guidance on January 1, 2018, which had no material impact on the balance sheet, statement of operations or statement of cash flows. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments, (Topic 230). This ASU makes eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. The Company adopted this guidance on January 1, 2018, which had no material impact on the statement of cash flows.
Recent Accounting Pronouncements Not Yet Adopted	(d) Recent Accounting Pronouncements Not Yet Adopted In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which requires lessees to recognize most leases on the balance sheet. The provisions of this guidance are effective for annual periods beginning after December 15, 2018, and interim periods within those years, with early adoption permitted. The Company is assessing ASU No. 2016-02’s impact and will adopt it when effective. The Company reviewed all other recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on the financial statements.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue From Contract With Customer [Abstract]
Summary of Net Sales Disaggregated by Geographic Market	The following table provides additional information pertaining to net sales disaggregated by geographic market for the three and nine months ended September 30, 2018 and 2017: For the three months ended September 30, For the nine months ended September 30, 2018 2017 2018 2017 Geographic Market United States $ 8,905 $ 141,531 $ 338,753 $ 145,326 United Kingdom 97,278 81,729 213,041 204,035 Germany 42,884 56,654 60,343 209,113 Other 1,905 3,325 13,248 18,253 Total Net Sales $ 150,972 $ 283,239 $ 625,385 $ 576,727

Cash, Cash Equivalents, Debt _2

Cash, Cash Equivalents, Debt Securities and Other Investments Available for Sale (Tables)	9 Months Ended
	Sep. 30, 2018
Investments Debt And Equity Securities [Abstract]
Summary of Cash, Cash Equivalents and Debt Securities and Other Investments Available for Sale	The following tables summarizes the Company’s cash, cash equivalents and debt securities and other investments available for sale as of September 30, 2018 As of September 30, 2018 Amortized Cost Unrealized Gain Unrealized (Loss) Fair Value Cash and cash equivalents $ 26,265,572 $ — $ (1,835 ) $ 26,263,737 Corporate Debt Securities $ 11,061,458 $ — $ (16,017 ) $ 11,045,441 Commercial Paper 10,914,199 — (7,409 ) 10,906,790 U.S. Government Sponsored Agencies 2,000,000 — - 2,000,000 U.S. Treasury Bonds 30,313,550 — (19,245 ) 30,294,305 Total debt securities and other investments available for sale $ 54,289,207 $ — $ (42,671 ) $ 54,246,536 Total cash, cash equivalents, debt securities and other investments available for sale $ 80,554,779 $ — $ (44,506 ) $ 80,510,273 As of December 31, 2017 Amortized Cost Unrealized Gain Unrealized (Loss) Fair Value Cash and cash equivalents $ 13,224,280 $ — $ (86 ) $ 13,224,194 Corporate Debt Securities $ 19,014,590 $ 923 $ (17,827 ) $ 18,997,686 Commercial Paper 2,979,367 — (1,227 ) 2,978,140 U.S. Government Sponsored Agencies 1,496,824 — (2,029 ) 1,494,795 Certificate of Deposits 480,000 — (55 ) 479,945 Total debt securities and other investments available for sale $ 23,970,781 $ 923 $ (21,138 ) $ 23,950,566 Total cash, cash equivalents, debt securities and other investments available for sale $ 37,195,061 $ 923 $ (21,224 ) $ 37,174,760

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Summary of Assets and Liabilities Carried at Fair Value	A summary of the assets and liabilities carried at fair value in accordance with the hierarchy defined above is as follows: Fair Value Hierarchy September 30, 2018 Total (Level 1) (Level 2) (Level 3) Assets Cash and cash equivalents $ 26,263,737 $ 26,263,737 $ — $ — Debt Securities and other Investments Available for Sale: Corporate Debt Securities 11,045,441 11,045,441 — — Commercial Paper 10,906,790 10,906,790 — — U.S. Government Sponsored Agencies 2,000,000 2,000,000 — — U.S. Treasury Bonds 30,294,305 30,294,305 — — Total $ 80,510,273 $ 80,510,273 $ — $ — December 31, 2017 Assets Cash and cash equivalents $ 13,224,194 $ 13,224,194 $ — $ — Debt Securities and other Investments Available for Sale: Corporate Debt Securities 18,997,686 18,997,686 — — Commercial Paper 2,978,140 2,978,140 — — U.S. Government Sponsored Agencies 1,494,795 1,494,795 — — Certificate of Deposits 479,945 479,945 — — Total $ 37,174,760 $ 37,174,760 $ — $ — Liabilities Warrant liabilities $ 2,239,544 $ — $ — $ 2,239,544
Schedule of Estimated Fair Value of Warrant Liability	As of June 20, 2018 and December 31, 2017, the estimated fair value of the warrant liability was computed using the following assumptions: June 20, 2018 December 31, 2017 Stock price volatility 67.8% 65.3% Risk-free interest rates 2.68% 1.59% Annual dividend yield 0% 0% Expected life (years) 3.09 0.65
Schedule of Recurring Fair Value Measurements of Liabilities Categorized with Level 3	A roll-forward of the recurring fair value measurements of the liabilities categorized with Level 3 inputs are as follows: Warrant liabilities Opening Balance as of January 1, 2017 $ 480,636 Additions 2,620,681 Settlements — Changes in fair value recognized (861,773 ) Closing Balance as of December 31, 2017 2,239,544 Additions — Settlements — Changes in fair value recognized 1,870,923 Reclassed to equity (4,110,467 ) Closing Balance as of September 30, 2018 $ —

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Inventories Stated at Lower of Cost or Net Realizable Value	Inventories are stated at the lower of cost or net realizable value. Cost is determined on a first-in first-out basis. During the three months ended September 30, 2018, the Company determined that raw materials of $147,450 became obsolete due to the development of new product technology. This reserve was recognized in selling, general and administrative expenses. September 30, December 31, 2018 2017 Raw materials $ 640,751 $ 116,909 Work in process 188,360 17,115 Finished goods 295,121 193,763 $ 1,124,232 $ 327,787

Property and Equipment - Net (T

Property and Equipment - Net (Tables)	9 Months Ended
	Sep. 30, 2018
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net, as of September 30, 2018 September 30, December 31, 2018 2017 Machinery and equipment $ 593,591 $ 452,614 Furniture and fixture 293,198 156,512 Computer equipment 112,588 138,534 Property and equipment - gross 999,377 747,660 Less accumulated depreciation and amortization (593,537 ) (579,014 ) Property and equipment - net $ 405,840 $ 168,646

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2018
Payables And Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses as of September 30, 2018 and December 31, 2017 consisted of the following: September 30, December 31, 2018 2017 Accounts payable $ 1,439,396 $ 840,383 Accrued professional fees 1,321,591 2,277,006 Accrued bonuses 1,310,570 659,333 Other accrued expenses 654,684 103,053 $ 4,726,241 $ 3,879,775

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share of Common Stock	The following table sets forth the numerators and denominators used to compute basic and diluted earnings per share of the common stock: For the three months ended September 30, 2018 For the period June 21, 2018 to September 30, 2018 Numerator – Basic and Diluted Net loss attributable to electroCore, Inc. subsidiaries and affiliate $ (13,203,940 ) $ (19,366,239 ) Denominator – Basic and Diluted Weighted average shares of common stock outstanding 29,261,942 29,261,942 Net loss per common share, Basic and Diluted $ (0.45 ) $ (0.66 )

Stock Based Compensation and _2

Stock Based Compensation and Unit-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Estimated Fair Value of Stock Options Issued Upon Corporate Conversion	For purposes of determining estimated fair value under FASB ASC 718-10, the Company computed the estimated fair values of stock options using the Black-Scholes model. The fair value of stock options issued upon the corporate conversion and during the third quarter of 2018 are provided in the following table: Options awarded during the three months ended September 30, 2018 Options awarded during the three months ended June 30, 2018 that vest on January 1, 2019 Options awarded during the three months ended June 30, 2018 that vest 25% on January 1, 2019, remaining vest quarterly over the next 14 quarters Valuation assumptions: Expected dividend yield 0% 0% 0% Expected volatility 56.41-64.04% 74.80% 74.30% Expected term (years) 5.97-6.11 5.25 6.00 Risk-free interest rate 2.79-2.91% 2.77% 2.82%

Corporate Organization and Co_2

Corporate Organization and Company Overview - Additional Information (Details) - USD ($)	Jun. 21, 2018	Jun. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Entity information, date to change former legal or registered name			Jun. 21, 2018
Entity information, former legal or registered name			Electrocore, LLC
Net proceeds from issuance of common stock after deducting underwriting discounts and commissions and offering costs			$ 78,379,457
Underwriting discounts and commissions and offering costs				$ 1,170,949
Common Stock
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Common stock, shares issued			5,980,000
IPO
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Net proceeds from issuance of common stock after deducting underwriting discounts and commissions and offering costs	$ 77,500,000	$ 77,500,000
Underwriting discounts and commissions and offering costs		$ 12,200,000
IPO | Common Stock
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Common stock, shares issued	5,980,000	5,980,000
Common stock, issue price per share	$ 15	$ 15

Risks and Uncertainties - Addit

Risks and Uncertainties - Additional Information (Details)	Jun. 21, 2018USD ($)$ / sharesshares	Jun. 30, 2018USD ($)$ / sharesshares	Sep. 30, 2018USD ($)Distributorshares	Dec. 31, 2017USD ($)
Risks And Uncertainties [Line Items]
Working capital			$ 80,200,000	$ 32,900,000
Proceeds from issuance of common stock net of underwriting discount and other offering expenses			$ 78,379,457
Number of specialty pharmaceutical distributor | Distributor			1
Specialty Pharmaceutical Distributor In United States
Risks And Uncertainties [Line Items]
Accounts receivable			$ 39,675	$ 31,740
Common Stock
Risks And Uncertainties [Line Items]
Common stock, shares issued | shares			5,980,000
IPO
Risks And Uncertainties [Line Items]
Proceeds from issuance of common stock net of underwriting discount and other offering expenses	$ 77,500,000	$ 77,500,000
IPO | Common Stock
Risks And Uncertainties [Line Items]
Common stock, shares issued | shares	5,980,000	5,980,000
Common stock, issue price per share | $ / shares	$ 15	$ 15

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details)	Jul. 15, 2018	Sep. 30, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2018USD ($)	Jul. 31, 2018Unit
Disaggregation Of Revenue [Line Items]
Revenue remaining unsatisfied performance obligation		$ 0	$ 0	$ 0
Vouchers redeemable term		31 days
Non-voucher units redeemable term	31 days
Number of non-voucher units were dispensed to patients | Unit					266
Contra revenue related to non-voucher units redeemed			100,510	1,363,955
Contra revenue related to programs			14,615	$ 54,340
Payment term for customers				31 days
GammaCore
Disaggregation Of Revenue [Line Items]
Voucher units redemption value			1,033,275
GammaCore Sapphire
Disaggregation Of Revenue [Line Items]
Voucher units redemption value			$ 549,700

Revenue Recognition - Summary o

Revenue Recognition - Summary of Net Sales Disaggregated by Geographic Market (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 150,972	$ 283,239	$ 625,385	$ 576,727
United States
Disaggregation Of Revenue [Line Items]
Total Net Sales	8,905	141,531	338,753	145,326
United Kingdom
Disaggregation Of Revenue [Line Items]
Total Net Sales	97,278	81,729	213,041	204,035
Germany
Disaggregation Of Revenue [Line Items]
Total Net Sales	42,884	56,654	60,343	209,113
Other
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 1,905	$ 3,325	$ 13,248	$ 18,253

Cash, Cash Equivalents, Debt _3

Cash, Cash Equivalents, Debt Securities and Other Investments Available for Sale - Summary of Cash, Cash Equivalents and Debt Securities and Other Investments Available for Sale (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Schedule Of Available For Sale Securities [Line Items]
Cash and Cash Equivalents, Amortized Cost	$ 26,265,572	$ 13,224,280
Cash and Cash Equivalents, Unrealized (Loss)	(1,835)	(86)
Cash and cash equivalents	26,263,737	13,224,194	$ 9,387,007	$ 416,336
Debt securities and other investments available for sale, Amortized Cost	54,289,207	23,970,781
Debt securities and other investments available for sale, Unrealized Gain		923
Debt securities and other investments available for sale, Unrealized (Loss)	(42,671)	(21,138)
Debt securities and other investments available for sale	54,246,536	23,950,566
Cash, cash equivalents, debt securities and other investments available for sale, Amortized Cost	80,554,779	37,195,061
Cash, cash equivalents, debt securities and other investments available for sale, Unrealized Gain		923
Cash, cash equivalents, debt securities and other investments available for sale, Unrealized (Loss)	(44,506)	(21,224)
Cash, cash equivalents, debt securities and other investments available for sale, Fair Value	80,510,273	37,174,760
Corporate Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Debt securities and other investments available for sale, Amortized Cost	11,061,458	19,014,590
Debt securities and other investments available for sale, Unrealized Gain		923
Debt securities and other investments available for sale, Unrealized (Loss)	(16,017)	(17,827)
Debt securities and other investments available for sale	11,045,441	18,997,686
Cash, cash equivalents, debt securities and other investments available for sale, Fair Value	11,045,441	18,997,686
U.S. Government Sponsored Agencies
Schedule Of Available For Sale Securities [Line Items]
Debt securities and other investments available for sale, Amortized Cost	2,000,000	1,496,824
Debt securities and other investments available for sale, Unrealized (Loss)		(2,029)
Debt securities and other investments available for sale	2,000,000	1,494,795
Cash, cash equivalents, debt securities and other investments available for sale, Fair Value	2,000,000	1,494,795
Commercial Paper
Schedule Of Available For Sale Securities [Line Items]
Debt securities and other investments available for sale, Amortized Cost	10,914,199	2,979,367
Debt securities and other investments available for sale, Unrealized (Loss)	(7,409)	(1,227)
Debt securities and other investments available for sale	10,906,790	2,978,140
Cash, cash equivalents, debt securities and other investments available for sale, Fair Value	10,906,790	2,978,140
U.S. Treasury Bonds
Schedule Of Available For Sale Securities [Line Items]
Debt securities and other investments available for sale, Amortized Cost	30,313,550
Debt securities and other investments available for sale, Unrealized (Loss)	(19,245)
Debt securities and other investments available for sale	30,294,305
Cash, cash equivalents, debt securities and other investments available for sale, Fair Value	$ 30,294,305
Certificate of Deposits
Schedule Of Available For Sale Securities [Line Items]
Debt securities and other investments available for sale, Amortized Cost		480,000
Debt securities and other investments available for sale, Unrealized (Loss)		(55)
Debt securities and other investments available for sale		479,945
Cash, cash equivalents, debt securities and other investments available for sale, Fair Value		$ 479,945

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Assets and Liabilities Carried at Fair Value (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents	$ 26,263,737	$ 13,224,194
Debt Securities and other Investments Available for Sale	80,510,273	37,174,760
Warrant liabilities		2,239,544
Corporate Debt Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt Securities and other Investments Available for Sale	11,045,441	18,997,686
U.S. Government Sponsored Agencies
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt Securities and other Investments Available for Sale	2,000,000	1,494,795
Commercial Paper
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt Securities and other Investments Available for Sale	10,906,790	2,978,140
U.S. Treasury Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt Securities and other Investments Available for Sale	30,294,305
Certificate of Deposits
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt Securities and other Investments Available for Sale		479,945
(Level 1)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents	26,263,737	13,224,194
Debt Securities and other Investments Available for Sale	80,510,273	37,174,760
(Level 1) | Corporate Debt Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt Securities and other Investments Available for Sale	11,045,441	18,997,686
(Level 1) | U.S. Government Sponsored Agencies
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt Securities and other Investments Available for Sale	2,000,000	1,494,795
(Level 1) | Commercial Paper
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt Securities and other Investments Available for Sale	10,906,790	2,978,140
(Level 1) | U.S. Treasury Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt Securities and other Investments Available for Sale	$ 30,294,305
(Level 1) | Certificate of Deposits
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt Securities and other Investments Available for Sale		479,945
(Level 3)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Warrant liabilities		$ 2,239,544

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair value of assets, transfer from level 1 to level 2	$ 0	$ 0
Fair value of assets transfer from level 2 to level 1	0	0
Fair value of liabilities, transfer from level 1 to level 2	0	0
Fair value of liabilities, transfer from level 2 to level 1	0	0
Fair value of assets, transfers into level 3	0	0
Fair value of assets, transfers out of level 3	0	0
Fair value of liabilities, transfers Into level 3	0	0
Fair value of liabilities, transfers out of level 3	$ 0	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Estimated Fair Value of Warrant Liability (Details)	Jun. 20, 2018	Dec. 31, 2017
Stock Price Volatility
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Warrants fair value assumptions, measurement input	67.80%	65.30%
Risk-Free Interest Rates
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Warrants fair value assumptions, measurement input	2.68%	1.59%
Annual Dividend Yield
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Warrants fair value assumptions, measurement input	0.00%	0.00%
Expected Life (Years)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Warrants fair value assumptions, measurement input, Expected life (years)	3 years 1 month 2 days	7 months 24 days

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Recurring Fair Value Measurements of Liabilities Categorized with Level 3 (Details) - Warrant liabilities - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Opening Balance	$ 2,239,544	$ 480,636
Additions		2,620,681
Changes in fair value recognized	1,870,923	(861,773)
Reclassed to equity	$ (4,110,467)
Closing Balance		$ 2,239,544

Inventories - Additional Inform

Inventories - Additional Information (Details)	Sep. 30, 2018USD ($)
Selling, General and Administrative Expenses
Inventory [Line Items]
Obsolete inventory raw materials	$ 147,450

Inventories - Inventories State

Inventories - Inventories Stated at Lower of Cost or Net Realizable Value (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 640,751	$ 116,909
Work in process	188,360	17,115
Finished goods	295,121	193,763
Inventories	$ 1,124,232	$ 327,787

Property and Equipment - Net -

Property and Equipment - Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Property and equipment - gross	$ 999,377	$ 747,660
Less accumulated depreciation and amortization	(593,537)	(579,014)
Property and equipment - net	405,840	168,646
Machinery and Equipment
Property Plant And Equipment [Line Items]
Property and equipment - gross	593,591	452,614
Furniture and Fixture
Property Plant And Equipment [Line Items]
Property and equipment - gross	293,198	156,512
Computer Equipment
Property Plant And Equipment [Line Items]
Property and equipment - gross	$ 112,588	$ 138,534

Property and Equipment - Net _2

Property and Equipment - Net - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Property Plant And Equipment [Line Items]
Depreciation and amortization expense	$ 20,663	$ 7,869	$ 41,727	$ 22,587
Bermuda | Subsidiary
Property Plant And Equipment [Line Items]
Write-off of fully depreciated assets			27,204
Australian | Affiliate
Property Plant And Equipment [Line Items]
Write-off of fully depreciated assets			$ 27,204

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses - Schedule of Accounts Payable and Accrued Expenses (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Payables And Accruals [Abstract]
Accounts payable	$ 1,439,396	$ 840,383
Accrued professional fees	1,321,591	2,277,006
Accrued bonuses	1,310,570	659,333
Other accrued expenses	654,684	103,053
Accounts payable and accrued expenses	$ 4,726,241	$ 3,879,775

Net Loss Per Share - Computatio

Net Loss Per Share - Computation of Basic and Diluted Earnings Per Share of Common Stock (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Numerator – Basic and Diluted
Net loss attributable to electroCore, Inc. subsidiaries and affiliate	$ (13,203,940)	$ (19,366,239)	$ (12,362,054)	$ (40,484,576)	$ (30,286,950)
Denominator – Basic and Diluted
Weighted average shares of common stock outstanding	29,261,942	29,261,942		29,261,942
Net loss per common share, Basic and Diluted	$ (0.45)	$ (0.66)		$ (0.66)

Corporate Conversion and Equi_2

Corporate Conversion and Equity - Additional Information (Details)	Jun. 20, 2018USD ($)Unit$ / sharesshares	Sep. 30, 2018USD ($)$ / sharesshares	Sep. 30, 2018USD ($)Vote$ / sharesshares	Sep. 30, 2018USD ($)$ / sharesshares	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)$ / sharesshares	Jun. 30, 2018$ / sharesshares	Jun. 21, 2018$ / sharesshares	Dec. 31, 2016USD ($)
Class of Stock [Line Items]
Common stock, shares authorized		500,000,000	500,000,000	500,000,000		0		500,000,000
Preferred stock, shares authorized		10,000,000	10,000,000	10,000,000		0		10,000,000
Common stock, par value | $ / shares		$ 0.001	$ 0.001	$ 0.001		$ 0.001		$ 0.001
Preferred stock, par value | $ / shares		$ 0.001	$ 0.001	$ 0.001		$ 0.001		$ 0.001
Common stock, shares issued		29,450,034	29,450,034	29,450,034		0
Preferred stock, shares issued		0	0	0		0		0
Number of classes of units permitted for issuance | Unit	4
Number of vote each member is entitled to for each unit held | Vote			1
Total convertible preferred units | $						$ 122,274,007
Warrants issued to purchase of stock							7,739,092
Exercise price of warrants | $ / shares							$ 12.60
Aggregate amount of bridge notes and related accrued and unpaid interest | $					$ 26,717,909
Financial Advisors
Class of Stock [Line Items]
Warrants issued to purchase of stock						101,119
Exercise price of warrants | $ / shares						$ 12.60
Purchasers of Bridge Notes
Class of Stock [Line Items]
Warrants issued to purchase of stock								429,948
Exercise price of warrants | $ / shares								$ 12.60
Series A Preferred Units
Class of Stock [Line Items]
Accrued and unpaid preferred return payable | $		$ 3,600,000	$ 3,600,000	$ 3,600,000
Total convertible preferred units | $	$ 54,923,430					$ 53,518,463			$ 53,518,463
Preferred return percentage				4.00%
Reduction in preferred return percentage				2.00%
Stock split, conversion ratio				0.05556
Warrants issued to purchase of stock	0
Series A Preferred Units | December 2015 Term Loan | Financial Advisors
Class of Stock [Line Items]
Warrants issued to purchase of stock	221,766
Series B Preferred Units
Class of Stock [Line Items]
Total convertible preferred units | $						68,755,544
Stock split, conversion ratio				0.05556
Series B Preferred Units | Purchase Agreement
Class of Stock [Line Items]
Proceeds from issuance of preferred stock | $						46,911,300
Aggregate amount of bridge notes and related accrued and unpaid interest | $						73,630,210
Aggregate amount of bridge notes and related accrued and unpaid interest | $						73,630,210
Series B Preferred Units | Promissory Notes | Purchase Agreement
Class of Stock [Line Items]
Bridge note converted amount | $						$ 26,718,910
Common Stock
Class of Stock [Line Items]
Units converted into common stock shares			23,470,034
Options to purchase common stock shares		22,323
Preferred return payable upon public offering | $	$ 3,629,092
Warrants issued to purchase of stock		35,452,084	35,452,084	35,452,084
Exercise price of warrants | $ / shares		$ 1.25	$ 1.25	$ 1.25
Common Stock | Advisors
Class of Stock [Line Items]
Warrants issued to purchase of stock								2,724,549
Warrants to purchase common stock								151,364
Exercise price of warrants | $ / shares								$ 12.60
Common Stock | Advisors | Exercise Price One
Class of Stock [Line Items]
Warrants issued to purchase of stock		2,724,549	2,724,549	2,724,549
Exercise price of warrants | $ / shares		$ 0.70	$ 0.70	$ 0.70
Common Stock | Advisors | Exercise Price Two
Class of Stock [Line Items]
Warrants issued to purchase of stock		72,000	72,000	72,000
Exercise price of warrants | $ / shares		$ 1.25	$ 1.25	$ 1.25
Common Stock | Profits Interests
Class of Stock [Line Items]
Units converted into common stock shares			1,345,230	1,345,230
Options to purchase common stock shares				2,141,748
Options to purchase common stock shares, exercise price | $ / shares		$ 15	$ 15	$ 15
Common Stock | Common Units
Class of Stock [Line Items]
Units converted into common stock shares			12,099,280
Common Stock | Series A Preferred Units
Class of Stock [Line Items]
Units converted into common stock shares			4,181,856
Common stock shares issued as payment in full for accrued and unpaid preferred return payable			241,939	241,939
Common Stock | Series B Preferred Units
Class of Stock [Line Items]
Units converted into common stock shares			5,843,668
IPO
Class of Stock [Line Items]
Common stock, shares issued								29,450,034
IPO | Common Stock
Class of Stock [Line Items]
Options to purchase common stock shares, exercise price | $ / shares							$ 15	$ 15
IPO | Common Stock | Profits Interests
Class of Stock [Line Items]
Units converted into common stock shares				62,765,605
IPO | Common Stock | Series A Warrants
Class of Stock [Line Items]
Warrants to purchase common stock	12,321
Exercise price of warrants | $ / shares	$ 15.30

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Accrued interest related to uncertain tax positions	$ 0
Accrued penalties related to uncertain tax positions	$ 0
U.S federal corporate tax rate	21.00%	35.00%
Impact of Tax Cuts and Jobs Act	$ 0

Convertible Bridge Notes - Addi

Convertible Bridge Notes - Additional Information (Details) - USD ($)	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2017	Sep. 30, 2018	Dec. 31, 2017	Jun. 30, 2018	Jun. 21, 2018
Debt Instrument [Line Items]
Issue of bridge notes with associated warrants		$ 89,698,655	$ 2,061,836
Warrants issued to purchase of stock				7,739,092
Warrants to purchase common stock at exercise price				$ 12.60
Purchasers of Bridge Notes
Debt Instrument [Line Items]
Warrants issued to purchase of stock					429,948
Warrants to purchase common stock at exercise price					$ 12.60
Convertible Debt
Debt Instrument [Line Items]
Issue of bridge notes with associated warrants	$ 19,965,692

Stock Based Compensation and _3

Stock Based Compensation and Unit-Based Compensation - Additional Information (Details) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)$ / sharesshares	Sep. 30, 2018USD ($)$ / sharesshares	Sep. 30, 2018USD ($)$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, additional vesting period			3 years
Stock compensation expense included in inventory | $			$ 0.2
Stock compensation promotional expense for free units | $			0.1
Unrecognized compensation cost related to unvested awards | $	$ 4.8	$ 4.8	$ 4.8
Unrecognized compensation expected to be recognized			3 years 4 months 24 days
Selling, General and Administrative Expense
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense | $		0.6	$ 3.4
Research and Development Expense
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense | $		$ 0.3	2.7
Cost of Goods Sold
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense | $			$ 0.2
Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Units issued converted into common stock shares | shares	23,470,034
Options to purchase common stock shares | shares		22,323
Options initial exercise price | $ / shares	$ 15	$ 15	$ 15
Stock compensation expense not yet recognized | $	$ 7.8	$ 7.8	$ 7.8
Common Stock | Common Stock Awards that Vest at the Time of Issuance
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized | $	3.8	3.8	3.8
Common Stock | Common Stock Awards that Did Not Vest Immediately
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized | $	0.4	0.4	0.4
Common Stock | Options to Purchase Common Stock that Did Not Vest Immediately
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized | $	$ 3.6	$ 3.6	$ 3.6
Profits Interests
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, granted | shares			19,447,218
Number of units, forfeitures | shares			110,354
Options initial exercise price | $ / shares	$ 15	$ 15	$ 15
Profits Interests | Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Units issued converted into common stock shares | shares	1,345,230		1,345,230
Options to purchase common stock shares | shares			2,141,748
Options initial exercise price | $ / shares	$ 15	$ 15	$ 15
Profits Interests | Common Stock | IPO
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Units issued converted into common stock shares | shares			62,765,605
Stock compensation expense not yet recognized | $	$ 2.8	$ 2.8	$ 2.8
Profits Interests | Common Stock | IPO | Common Stock Awards that Vest at the Time of Issuance
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized | $	1.2	1.2	1.2
Profits Interests | Common Stock | IPO | Common Stock Awards that Did Not Vest Immediately
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized | $	0.2	0.2	0.2
Profits Interests | Common Stock | IPO | Options to Purchase Common Stock that Did Not Vest Immediately
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized | $	$ 1.4	$ 1.4	$ 1.4
One Year Anniversary
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage			25.00%
Options Vested Immediately | Profits Interests
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of vested stock option | shares			1,157,138
Options Vesting of 25% on January 1, 2019 and Balance Over Next Succeeding 10 Calendar Quarters | Profits Interests
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage			25.00%
Number of vested stock option | shares			188,092
Options Vesting on January 1, 2019 | Profits Interests
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage			100.00%
Number of vested stock option | shares			228,954
Options Vesting 25% on January 1, 2019, Remaining Vesting Over The Next 14 Quarters | Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage		25.00%
Options to purchase common stock shares | shares		14,158
Options Vesting 25% on January 1, 2019, Remaining Vesting Over The Next 14 Quarters | Profits Interests
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage			25.00%
Number of vested stock option | shares			1,912,797
Options Vesting 25% on Remaining Vesting Over The Next 12 Quarters | Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage		25.00%
Options to purchase common stock shares | shares		8,165
Options Vesting 25% on Remaining Vesting Over The Next 12 Quarters | Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage		25.00%
Options to purchase common stock shares | shares		13,600
Options initial exercise price | $ / shares	$ 14	$ 14	$ 14

Stock Based Compensation and _4

Stock Based Compensation and Unit-Based Compensation - Summary of Estimated Fair Value of Stock Options Issued Upon Corporate Conversion (Details)	3 Months Ended
	Sep. 30, 2018
Valuation assumptions:
Expected dividend yield	0.00%
Expected volatility minimum	56.41%
Expected volatility maximum	64.04%
Risk-free interest rate minimum	2.79%
Risk-free interest rate maximum	2.91%
Options Vest on January 1, 2019
Valuation assumptions:
Expected dividend yield	0.00%
Expected volatility	74.80%
Expected term (years)	5 years 3 months
Risk-free interest rate	2.77%
Options Vest 25% on January 1, 2019, Remaining Vest Quarterly Over the Next 14 Quarters
Valuation assumptions:
Expected dividend yield	0.00%
Expected volatility	74.30%
Expected term (years)	6 years
Risk-free interest rate	2.82%
Minimum
Valuation assumptions:
Expected term (years)	5 years 11 months 19 days
Maximum
Valuation assumptions:
Expected term (years)	6 years 1 month 9 days

Variable Interest Entity - Addi

Variable Interest Entity - Additional Information (Details) - ElectroCore (Aust) Pty Limited	9 Months Ended
	Sep. 30, 2018Director
Variable Interest Entity [Line Items]
Variable interest entity ownership percentage	50.00%
Number of directors	4
Number of directors appoint	2

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2018
Operating Leased Assets [Line Items]
Operating leases expiration, description			an operating lease for additional office, product assembly and warehouse space for the period November 2018 through 2023
Rental expense related to leases	$ 11,500	$ 126,278	$ 377,295
Office Space
Operating Leased Assets [Line Items]
Operating leases expiration period			2022-04