electroCore (ECOR) 10-Q 14 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 08, 2019
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Trading Symbol	ECOR
Entity Registrant Name	electroCore, Inc.
Entity Central Index Key	0001560258
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 Current Reporting Status	Yes
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		29,514,434
Entity File Number	001-38538
Entity Tax Identification Number	20-3454976
Entity Address, Address Line One	150 Allen Road
Entity Address, Address Line Two	Suite 201
Entity Address, City or Town	Basking Ridge
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07920
City Area Code	973
Local Phone Number	290-0097
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, par value $0.001 per share
Security Exchange Name	NASDAQ
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 6,548,506	$ 7,600,284
Marketable securities	26,939,593	60,963,087
Accounts receivable, net	753,377	267,599
Inventories, net	3,111,271	1,949,402
Prepaid expenses and other current assets	1,597,250	1,918,164
Total current assets	38,949,997	72,698,536
Inventories, noncurrent	2,010,000
Property and equipment, net	371,408	380,904
Operating lease right of use assets	1,552,537
Other assets	1,206,509	424,896
Total assets	44,090,451	73,504,336
Current liabilities:
Accounts payable	5,630,357	2,698,902
Accrued expenses	3,717,270	4,374,101
Note payable	461,341
Current portion of operating lease liabilities	436,904
Total current liabilities	10,245,872	7,073,003
Noncurrent liabilities:
Deferred rent		245,632
Operating lease liabilities	1,550,065
Total liabilities	11,795,937	7,318,635
Commitments and contingencies
Stockholders' equity:
Common Stock, par value $0.001 per share; 500,000,000 shares authorized at September 30, 2019 and December 31, 2018; 29,468,966 issued and outstanding at September 30, 2019 and 29,450,035 shares issued and outstanding at December 31, 2018	29,468	29,450
Additional paid-in capital	106,498,093	103,791,013
Accumulated deficit	(74,981,008)	(38,331,215)
Accumulated other comprehensive income	112,351	60,843
Total stockholders' equity	31,658,904	65,550,091
Noncontrolling interest	635,610	635,610
Total equity	32,294,514	66,185,701
Total liabilities and equity	$ 44,090,451	$ 73,504,336

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	29,468,966	29,450,035
Common stock, shares outstanding	29,468,966	29,450,035

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net sales	$ 682,993	$ 150,972	$ 1,715,337	$ 625,385
Cost of goods sold	353,939	97,067	766,173	386,502
Gross profit	329,054	53,905	949,164	238,883
Operating expenses:
Research and development	2,274,855	2,333,255	8,279,432	9,006,659
Selling, general and administrative	8,143,356	11,272,531	28,155,604	30,104,551
Restructuring and other severance related charges	804,643		1,997,292
Total operating expenses	11,222,854	13,605,786	38,432,328	39,111,210
Loss from operations	(10,893,800)	(13,551,881)	(37,483,164)	(38,872,327)
Other income/(expense)
Change in fair value of warrant liability				(1,870,923)
Interest and other income, net	206,057	355,228	850,062	579,838
Other expense		(4,856)	(16,692)	(263,728)
Total other income/(expense)	206,057	350,372	833,370	(1,554,813)
Loss before income taxes	(10,687,743)	(13,201,509)	(36,649,794)	(40,427,140)
Provision for income taxes	0	2,431	0	2,431
Net loss from operations	(10,687,743)	(13,203,940)	(36,649,794)	(40,429,571)
Less: Net income attributable to noncontrolling interest				55,005
Net loss attributable to Electrocore subsidiaries and affiliate	$ (10,687,743)	$ (13,203,940)	$ (36,649,794)	$ (40,484,576)
Net loss per share of common stock - Basic and Diluted (see Note 14)	$ (0.36)	$ (0.45)	$ (1.25)	$ (0.66)
Weighted average common shares outstanding - Basic and Diluted (see Note 14)	29,352,026	29,261,942	29,339,384	29,261,942
Electrocore, LLC
Other income/(expense)
Net loss attributable to Electrocore subsidiaries and affiliate				$ (21,118,337)
ElectroCore, Inc
Other income/(expense)
Net loss from operations		$ (13,203,940)
Net loss attributable to Electrocore subsidiaries and affiliate	$ (10,687,743)	$ (13,203,940)	$ (36,649,794)	$ (19,366,239)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net loss from operations	$ (10,687,743)	$ (13,203,940)	$ (36,649,794)	$ (40,429,571)
Other comprehensive income/(loss):
Foreign currency translation adjustment	17,674	27,094	5,935	(25,553)
Amount reclassified from accumulated OCI		2		11,026
Unrealized (loss)/gains on securities, net of taxes as applicable	(10,781)	(38,383)	45,628	(35,232)
Other comprehensive income/(loss)	6,893	(11,287)	51,563	(49,759)
Comprehensive loss	(10,680,850)	(13,215,227)	(36,598,231)	(40,479,330)
Less: Net comprehensive income attributable to noncontrolling interest				5,085
Comprehensive loss attributable to Electrocore, LLC and electroCore, Inc., subsidiaries and affiliate	(10,680,850)	(13,215,227)	(36,598,231)	(40,474,245)
Electrocore, LLC
Other comprehensive income/(loss):
Comprehensive loss attributable to Electrocore, LLC and electroCore, Inc., subsidiaries and affiliate				(21,118,056)
ElectroCore, Inc
Net loss from operations		(13,203,940)
Other comprehensive income/(loss):
Comprehensive loss attributable to Electrocore, LLC and electroCore, Inc., subsidiaries and affiliate	$ (10,680,850)	$ (13,215,227)	$ (36,598,231)	$ (19,356,189)

Consolidated Statements of Chan

Consolidated Statements of Changes in Convertible Preferred Units, Members' (Deficit) and Stockholders' Equity (Unaudited) - USD ($)	Total	Electrocore, LLC	ElectroCore, Inc	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 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 DeficitElectrocore, LLC	Accumulated DeficitElectroCore, Inc	Accumulated Other Comprehensive Income	Accumulated Other Comprehensive IncomeElectrocore, LLC	(Deficit)/Equity attributable to Electrocore LLC and electroCore, Inc. subsidiaries and affiliate	(Deficit)/Equity attributable to Electrocore LLC and electroCore, Inc. subsidiaries and affiliateElectrocore, LLC	(Deficit)/Equity attributable to Electrocore LLC and electroCore, Inc. subsidiaries and affiliateElectroCore, Inc	(Deficit)/Equity attributable to Electrocore LLC and electroCore, Inc. subsidiaries and affiliateConversion Of Series A Preferred Units	(Deficit)/Equity attributable to Electrocore LLC and electroCore, Inc. subsidiaries and affiliateConversion of Series B Preferred Units	Noncontrolling Interest	Noncontrolling InterestElectrocore, LLC
Balances, beginning of period at Dec. 31, 2017	$ (89,467,556)					$ 53,518,463		$ 68,755,544		$ 40,180,619							$ 22,596,485				$ (152,928,928)			$ 80,213		$ (90,071,611)					$ 604,055
Balances, beginning of period, shares at Dec. 31, 2017						70,918,506		105,186,020		218,982,140
Net loss attributable subsidiaries and affiliates		$ (9,443,535)																				$ (9,498,540)					$ (9,498,540)					$ 55,005
Other comprehensive income	(139,261)																							(139,261)		(139,261)
Noncontrolling interest distributions	(49,920)																														(49,920)
Stock and Unit-based compensation (net of forfeitures)	267,145																267,145									267,145
Balances, end of period at Mar. 31, 2018	(98,833,127)					$ 53,518,463		$ 68,755,544		$ 40,180,619							22,863,630				(162,427,468)			(59,048)		(99,442,267)					609,140
Balances, end of period, shares at Mar. 31, 2018						70,918,506		105,186,020		218,982,140		0
Balances, beginning of period at Dec. 31, 2017	(89,467,556)					$ 53,518,463		$ 68,755,544		$ 40,180,619							22,596,485				(152,928,928)			80,213		(90,071,611)					604,055
Balances, beginning of period, shares at Dec. 31, 2017						70,918,506		105,186,020		218,982,140
Net loss attributable subsidiaries and affiliates	(40,429,571)
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
Balances, end of period, shares at Sep. 30, 2018												29,450,034
Balances, beginning of period at Mar. 31, 2018	(98,833,127)					$ 53,518,463		$ 68,755,544		$ 40,180,619							22,863,630				(162,427,468)			(59,048)		(99,442,267)					609,140
Balances, beginning of period, shares at Mar. 31, 2018						70,918,506		105,186,020		218,982,140		0
Net loss attributable subsidiaries and affiliates		$ (11,619,797)	$ (6,162,299)																			$ (11,619,797)	$ (6,162,299)		$ (5,085)		$ (11,624,882)	$ (6,162,299)				$ 5,085
Reclass of accumulated deficit to APIC																	(174,047,265)				174,047,265
Other comprehensive income	100,788																							105,873		105,873					(5,085)
Temporary equity conversion of units to common stock				$ 53,518,463	$ 68,755,544		$ (53,518,463)		$ (68,755,544)									$ 53,514,523	$ 68,749,700										$ 53,518,463	$ 68,755,544
Temporary equity conversion of units to common stock, shares							(70,918,506)		(105,186,020)
Conversion of units to common stock, shares											(218,982,140)	1,345,230	3,939,917	5,843,668	12,099,280	1,345,230
Conversion of units to common stock	1,345										$ (40,180,619)	$ 1,345	$ 3,940	$ 5,844	$ 12,099	$ 1,345				$ 40,168,520						1,345
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
Common stock issued related to initial public offering	89,698,655											$ 5,980					89,692,675									89,698,655
Common stock issued related to initial public offering, shares												5,980,000
Issuance costs related to initial public offering	(12,012,086)																(12,012,086)									(12,012,086)
Reclass of warrant liability to equity	4,110,467																4,110,467									4,110,467
Noncontrolling interest distributions	26,469																														26,469
Stock and Unit-based compensation (net of forfeitures)	5,364,448																5,364,448									5,364,448
Balances, end of period at Jun. 30, 2018	92,948,870											$ 29,450					102,033,462				(9,791,391)			41,740		92,313,261					635,609
Balances, end of period, shares at Jun. 30, 2018												29,450,034
Net loss attributable subsidiaries and affiliates	(13,203,940)		$ (13,203,940)																				$ (13,203,940)					$ (13,203,940)
Other comprehensive income	(11,286)																							(11,286)		(11,286)
Noncontrolling interest distributions	1																														1
Stock and Unit-based compensation (net of forfeitures)	661,170																661,170									661,170
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
Balances, end of period, shares at Sep. 30, 2018												29,450,034
Balances, beginning of period at Dec. 31, 2018	66,185,701											$ 29,450					103,791,013				(38,331,215)			60,843		65,550,091					635,610
Balances, beginning of period, shares at Dec. 31, 2018												29,450,035
Net loss attributable subsidiaries and affiliates	(13,861,530)																				(13,861,530)					(13,861,530)
Other comprehensive income	83,713																							83,713		83,713
Issuance of warrants in settlement of lawsuit	16,692																16,692									16,692
Stock issuance												$ 183					(183)
Stock issuance, shares												183,205
Stock and Unit-based compensation (net of forfeitures)	744,032																744,032									744,032
Balances, end of period at Mar. 31, 2019	53,168,608											$ 29,633					104,551,554				(52,192,745)			144,556		52,532,998					635,610
Balances, end of period, shares at Mar. 31, 2019												29,633,240
Balances, beginning of period at Dec. 31, 2018	66,185,701											$ 29,450					103,791,013				(38,331,215)			60,843		65,550,091					635,610
Balances, beginning of period, shares at Dec. 31, 2018												29,450,035
Net loss attributable subsidiaries and affiliates	(36,649,794)
Balances, end of period at Sep. 30, 2019	32,294,514											$ 29,468					106,498,093				(74,981,008)			112,351		31,658,904					635,610
Balances, end of period, shares at Sep. 30, 2019												29,468,966
Balances, beginning of period at Mar. 31, 2019	53,168,608											$ 29,633					104,551,554				(52,192,745)			144,556		52,532,998					635,610
Balances, beginning of period, shares at Mar. 31, 2019												29,633,240
Net loss attributable subsidiaries and affiliates	(12,100,520)																				(12,100,520)					(12,100,520)
Other comprehensive income	(39,098)																							(39,098)		(39,098)
Stock cancellations												$ (52)					52
Stock cancellations, shares												(51,549)
Stock and Unit-based compensation (net of forfeitures)	726,799																726,799									726,799
Balances, end of period at Jun. 30, 2019	41,755,789											$ 29,581					105,278,405				(64,293,265)			105,458		41,120,179					635,610
Balances, end of period, shares at Jun. 30, 2019												29,581,691
Net loss attributable subsidiaries and affiliates	(10,687,743)																				(10,687,743)					(10,687,743)
Other comprehensive income	6,893																							6,893		6,893
Stock cancellations												$ (141)					141
Stock cancellations, shares												(140,927)
Stock issuance under the employee stock purchase plan												$ 28					(28)
Stock issuance under the employee stock purchase plan, shares												28,202
Stock and Unit-based compensation (net of forfeitures)	1,219,575																1,219,575									1,219,575
Balances, end of period at Sep. 30, 2019	$ 32,294,514											$ 29,468					$ 106,498,093				$ (74,981,008)			$ 112,351		$ 31,658,904					$ 635,610
Balances, end of period, shares at Sep. 30, 2019												29,468,966

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net loss from operations	$ (36,649,794)	$ (40,429,571)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of warrants and embedded derivative		1,870,923
Stock/unit-based compensation	2,690,406	6,458,115
Depreciation and amortization	152,255	41,727
Amortization of marketable securities discount	(480,840)	(240,620)
Cloud computing arrangement implementation costs	(1,114,568)
Net noncash lease expense	411,142
Noncash portion of litigation settlement	16,692
Other	(157,759)
Changes in operating assets and liabilities:
Accounts receivable, net	(485,778)	(124,104)
Inventories	(3,171,868)	(796,445)
Prepaid expenses and other current assets	274,199	(2,555,468)
Accounts payable	3,219,105	887,399
Accrued expense and other current liabilities	(656,734)
Deferred rent		(44,389)
Net cash used in operating activities	(35,953,542)	(34,932,433)
Cash flows from investing activities:
Purchase of marketable securities	(35,216,037)	(56,589,240)
Proceeds from maturities of marketable securities	69,766,000	26,509,684
Purchases of property and equipment	(72,241)	(278,921)
Net cash provided by (used in) investing activities	34,477,722	(30,358,477)
Cash flows from financing activities:
Proceeds from note issued	807,347
Repayments of note issued	(346,006)
Sale of common stock, net of related expenses		78,379,457
Net cash provided by financing activities	461,341	78,379,457
Effect of changes in exchange rates on cash and cash equivalents	(37,299)	(49,004)
Net (decrease) increase in cash and cash equivalents	(1,051,778)	13,039,543
Cash and cash equivalents – beginning of period	7,600,284	13,224,194
Cash and cash equivalents – end of period	6,548,506	26,263,737
Supplemental disclosure of cash flow information:
Interest paid	3,457
Supplemental schedule of noncash activity:
Prepaid lease payments included in right of use assets	$ 42,857
Reclass of warrant liability to additional paid in capital		4,110,467
Reclass of deferred financing costs to additional paid in capital		856,985
Stock dividend distribution in connection with IPO		3,629,092
Series A Preferred nits
Supplemental schedule of noncash activity:
Equity converted to common stock		53,518,463
Series B Preferred Units
Supplemental schedule of noncash activity:
Equity converted to common stock		68,755,544
Common Units
Supplemental schedule of noncash activity:
Equity converted to common stock		$ 40,180,619

Corporate Organization and Comp

Corporate Organization and Company Overview	9 Months Ended
	Sep. 30, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Corporate Organization and Company Overview	Company Overview electroCore, Inc. is commercial-stage engaged the commercialization and patient-administered non-invasive Vagus Stimulation and focus currently primary conditions (migraine headache) electroCore, headquartered in New Jersey, has wholly owned subsidiaries that include: electroCore Bermuda, Ltd. (see Note 22), electroCore Germany GmbH, and electroCore UK Ltd. In addition, an inactive 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. 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 Company’s 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 15 - 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.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
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, 2018 included in the Annual Report on Form 10-K filed with the SEC. 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. In previous quarters of 2019, certain severance related costs were classified as selling, general and administrative expense. These amounts have been reclassified as restructuring and other severance related costs for the nine months ended September 30, 2019. In addition, in previous quarters of 2019, certain stock related items have been reclassed from stock based compensation into separate lines on the consolidated statements of stockholders’ equity.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(a) Principles of Consolidation The accompanying consolidated financial statements include the accounts of electroCore and its wholly owned subsidiaries. In addition, an inactive affiliate, electroCore (Aust) Pty Limited, a variable interest entity (“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 and sales returns; valuation of inventory, stock compensation, and contingencies. (c) Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued an accounting standard update (“ASU”) that provided the principles for the recognition, measurement, presentation and disclosure of leases. The guidance amended the existing accounting standards, including the requirement that lessees recognize right-of-use assets and lease liabilities for leases with terms greater than 12 months in their consolidated balance sheets. Additional guidance and targeted improvements to the February 2016 ASU were made through the issuance of supplementary ASUs in July 2018, December 2018 and March 2019. The Company refers to all three ASUs collectively as the “new lease standard.” The Company adopted the new lease standard on January 1, 2019 and applied it to leases that were in place on the effective date. Results for reporting periods beginning January 1, 2019 are presented under the new lease standard. The new lease accounting guidance permits companies to utilize certain practical expedients in their implementation of the new standard. The Company elected this package of practical expedients and was therefore not required to reassess the following upon adoption: (i) whether an expired or existing contract met the definition of a lease; (ii) the lease classification at January 1, 2019 for existing leases; and (iii) whether leasing costs previously capitalized as initial direct costs would continue to be amortized. This allowed the Company to continue to account for its existing office space leases as operating leases. Upon adoption, the Company did not have an adjustment to the opening balance of retained earnings due to the election of these practical expedients . At January 1, 2019, the Company recognized Lease Right-of-Use (“ROU”) Assets and Lease Liabilities, principally for its office space leases, in which it is the lessee, on the Consolidated Balance Sheets . ( ) (d) Recent Accounting Pronouncements Not Yet Adopted The Company reviewed all 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, 2019
Risks And Uncertainties [Abstract]
Risks and Uncertainties	The Company’s cash requirements for 2019 and beyond include expenses related to the commercialization of its products, as well as the continuing development and clinical evaluation of its products and therapies. As of the Company had working capital (current assets less current liabilities) of $28.7 million. The Company’s expected cash requirements for 2019 and beyond are based on the commercial success of its products and the continual development and clinical evaluation of its products and therapies. Based on the Company’s available cash resources and cash flow projections, it believes it has sufficient funds to continue operations for at least the next 12 months. If these projections are not achieved, the Company will have to further reduce non-personnel related discretionary spending to continue its operations for at least the next 12 months. Until the Company can generate significant cash from its operations, the Company expects to continue to fund its operations with its available financial resources. 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. 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 earns a significant amount of its revenue from one specialty pharmaceutical distributor in the United States. At September 30, 2019

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2019
Revenue From Contract With Customer [Abstract]
Revenue Recognition	Performance Obligations Revenue, net of distribution discounts, vouchers, rebates, returns, and co-payment assistance is solely generated from the sales of the gammaCore products. 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’s established wholesale acquisition cost less a contractually agreed upon distributor discount with the customer. Trade credits are discounts that are contingent upon a timely remittance of payment and are estimated based on historical experience. From February 2018 to mid-July 2018 vouchers were used by physicians to provide new patients with free therapy (i.e., one gammaCore device) by delivering non-voucher units for the free 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. After mid-July 2018, the Company modified its voucher program to provide its distributor with gammaCore and gammaCore Sapphire promotional units at no charge (“voucher units”). The voucher units 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. In October 2018, the Company launched its Partners for Coverage In addition, reimbursement for co-payments made by patients under the co-payment assistance program is considered variable consideration. Beginning in February 2019, eligible patients could receive a reduction of up to $300 from the cost of co-payments the first month of therapy and a reduction of up to $250 from the cost of each refill for a maximum of 12 months. For three and nine months ended September 30, 2019, net product sales reflect a reduction of $18,567 and $56,959, respectively, for the reduction from the cost of therapy under the co-payment assistance program. For the three and nine months ended September 30, 2018, net product sales reflect a reduction of $14,615 and $54,340 respectively, from the cost of therapy under the co-payment assistance program. In accordance with Company policy, damaged or defective products are replaced at no charge under the Company’s standard warranty. A cash refund is allowed under specific circumstances for undamaged and non-defective returned products. As of September 30, 2019, and December 31, 2018 the allowance for returns was $130,000 and $0, respectively. 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. Agreed upon 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, 2019 and 2018: For the three months ended September 30, For the nine months ended September 30, 2019 2018 2019 2018 Geographic Market United States $ 491,722 $ 8,905 $ 1,211,318 $ 338,753 United Kingdom 169,526 97,278 415,313 213,041 Germany 18,113 42,884 79,452 60,343 Other 3,632 1,905 9,254 13,248 Total Net Sales $ 682,993 $ 150,972 $ 1,715,337 $ 625,385

Cash, Cash Equivalents and Mark

Cash, Cash Equivalents and Marketable Securities	9 Months Ended
	Sep. 30, 2019
Investments Debt And Equity Securities [Abstract]
Cash, Cash Equivalents and Marketable Securities	The following tables summarizes the Company’s cash, cash equivalents and marketable securities as of September 30, 2019 As of September 30, 2019 Amortized Cost Unrealized Gain Unrealized (Loss) Fair Value Cash and cash equivalents $ 6,548,506 $ — $ — $ 6,548,506 Commercial Paper $ 1,992,987 $ 1,273 $ — $ 1,994,260 U.S. Treasury Bonds 24,943,908 3,141 (1,716 ) 24,945,333 Total marketable securities $ 26,936,895 $ 4,414 $ (1,716 ) $ 26,939,593 Total cash, cash equivalents, and marketable securities $ 33,485,401 $ 4,414 $ (1,716 ) $ 33,488,099 As of December 31, 2018 Amortized Cost Unrealized Gain Unrealized (Loss) Fair Value Cash and cash equivalents $ 7,600,284 $ — $ — $ 7,600,284 Corporate Debt Securities $ 18,961,145 $ — $ (25,888 ) $ 18,935,257 Commercial Paper 6,970,867 — (4,927 ) 6,965,940 U.S. Treasury Bonds 35,074,005 — (12,115 ) 35,061,890 Total marketable securities $ 61,006,017 $ — $ (42,930 ) $ 60,963,087 Total cash, cash equivalents, and marketable securities $ 68,606,301 $ — $ (42,930 ) $ 68,563,371 The Company’s commercial paper and U.S. treasury bonds all mature within one year.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	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, 2019 Total (Level 1) (Level 2) (Level 3) Assets Cash and cash equivalents $ 6,548,506 $ 6,548,506 $ — $ — Marketable Securities: Commercial Paper 1,994,260 1,994,260 — — U.S. Treasury Bonds 24,945,333 24,945,333 — — Total $ 33,488,099 $ 33,488,099 $ — $ — December 31, 2018 Assets Cash and cash equivalents $ 7,600,284 $ 7,600,284 $ — $ — Marketable Securities: Corporate Debt Securities 18,935,257 18,935,257 — — Commercial Paper 6,965,940 6,965,940 — — U.S. Government Sponsored Agencies 35,061,890 35,061,890 — — Total $ 68,563,371 $ 68,563,371 $ — $ — The carrying amount of the Company’s receivables and payables approximate their fair values due to their short maturities, and therefore their fair value information is not included in the above table.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Inventories	Inventories are stated at the lower of cost or net realizable value. Cost is determined on a first-in first-out basis. September 30, December 31, 2019 2018 Raw materials $ 1,330,419 $ 821,704 Work in process 3,569,131 951,695 Finished goods 221,721 176,003 Total inventory 5,121,271 1,949,402 Less: noncurrent 2,010,000 — Total - current $ 3,111,271 $ 1,949,402

Property and Equipment - Net

Property and Equipment - Net	9 Months Ended
	Sep. 30, 2019
Property Plant And Equipment [Abstract]
Property and Equipment - Net	Property and equipment, net, as of September 30, 2019 September 30, December 31, 2019 2018 Machinery and equipment $ 393,154 $ 424,146 Furniture and fixture 309,311 286,268 Computer equipment 20,783 20,783 Leasehold Improvements 8,880 — Property and equipment - gross 732,128 731,197 Less accumulated depreciation and amortization (360,720 ) (350,293 ) Property and equipment - net $ 371,408 $ 380,904 During the nine months ended September 30, 2019, $70,639 of fully depreciated lab and production equipment and office furniture were written off. Property and Equipment depreciation and amortization expense for the three and nine months ended September 30, 2019 was $27,366 and $81,066, respectively. Depreciation and amortization expense for the three and nine months ended September 30, 2018 was $20,663 and $41,727, respectively

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Leases	Note 10. Leases The Company implemented FASB ASU 2016-02, Leases (Topic 842), which required lessees to recognize most leases on the balance sheet effective January 1, 2019. The Company recognized $3.9 million of right of use assets for leases for office, manufacturing and warehouse space and office equipment. The Company also recognized $4.2 million for lease liabilities. The Company has elected not to recognize right of use assets and lease liabilities for short term leases, i.e., leases with a noncancelable period of 12 months or less. The Company’s leases have remaining lease terms of approximately three to five years, some of which include options to extend the leases for up to an additional five years. For the leases for the office space in Basking Ridge New Jersey and the manufacturing and warehouse space in Rockaway New Jersey, the Company recognized the options to renew the leases as part of the right of use asset and the lease liability as the Company deemed that the renewal options were reasonably certain to be exercised. However, due to the Company’s decision to implement a comprehensive redeployment and cost reduction plan implemented in June 2019, the Company determined the renewal option for the office space at the Basking Ridge location is no longer reasonably certain to be exercised. The Company remeasured the Basking Ridge right of use asset and the lease liability beginning June 1, 2019 utilizing the newly expected lease term. The incremental borrowing rate used to determine the net present value of the leases at inception was 9.75%. This is the incremental borrowing rate that represents the rate of interest that the Company would expect to pay to borrow an amount equal to the lease payments under similar terms. As the Company does not borrow on a collateralized basis, the non-collateralized borrowing rate is used as an input in deriving the incremental borrowing rate. Following the comprehensive redeployment and cost reduction plan announcement and as required in the lease remeasurement process under Topic 842, the incremental borrowing rate was reassessed and increased to 13.75% at the time of remeasurement. The remeasurement updated the net present value of all operating leases from inception using the new discount rate at June 1, 2019. For the three months ended September 30, 2019 and 2018, the Company recognized lease expense of $186,037 and $124,068, respectively. For the nine months ended September 30, 2019 and 2018, the Company recognized lease expense of $599,322 and $371,227, respectively. These payments do not include non-lease components as the Company elected not to include those payments as part of the lease expense. The tables below provide the details of the right of use assets and lease liabilities: Supplemental Balance Sheet Information for Operating Leases September 30, 2019 Operating leases: Operating lease right of use assets $ 1,552,537 Operating lease liabilities: Current portion of operating lease liabilities 436,904 Noncurrent operating lease liabilities 1,550,065 Total operating lease liabilities $ 1,986,969 Weighted average remaining lease term (in years) 5.9 Weighted average discount rate 13.75 % Supplemental Statement of Cash Flows Information for Operating Leases Nine months ended September 30, 2019 Noncash lease expense 232,270 Change in operating lease liabilities 178,872 Future minimum lease payments under non-cancellable operating leases as of September 30, 2019: Remainder of 2019 $ 145,103 2020 712,076 2021 690,358 2022 337,254 2023 142,892 2024 and thereafter 822,304 Total future minimum lease payments 2,849,987 Less: Amounts representing interest (863,018 ) Total $ 1,986,969 Total lease expense, in accordance with the superseded lease standard was $496,055 for 2018. Future minimum lease payments under non-cancellable operating leases as of December 31, 2018: Year ended December 31, 2019 $ 576,743 2020 714,616 2021 692,893 2022 737,324 2023 and thereafter 3,696,796 Total $ 6,418,372

Other Assets

Other Assets	9 Months Ended
	Sep. 30, 2019
Other Assets [Abstract]
Other Assets	Note 11. Other Assets In 2018, the Company entered into a contract to obtain a cloud computing arrangement (“CCA”). In accordance with ASU 2018-15, the implementation costs incurred in the CCA are deferred and recognized as other assets and are amortized to expense over the noncancelable term of the arrangement. The Company capitalized

Accrued Expenses

Accrued Expenses	9 Months Ended
	Sep. 30, 2019
Payables And Accruals [Abstract]
Accrued Expenses	Accrued expenses as of September 30, 2019 and December 31, 2018 consisted of the following: September 30, December 31, 2019 2018 Accrued professional fees 1,049,189 1,273,249 Accrued bonuses 785,878 2,152,264 Restructuring and severance accrual 1,155,328 — Other accrued expenses 726,875 948,588 $ 3,717,270 $ 4,374,101

Note Payable

Note Payable	9 Months Ended
	Sep. 30, 2019
Notes Payable [Abstract]
Note Payable	Note 13. Note Payable Finance and Security Agreement On July 1, 2019, the Company entered into a Commercial Insurance Premium Finance and Security Agreement (“the Agreement”). The Agreement provides for a single borrowing by the Company of $807,347, with a seven-month term, and an annual interest rate of 2.99%. The proceeds from this transaction were used to partially fund the premiums due under some of the Company’s insurance policies. The amounts payable are secured by the Company’s rights under such policies. At September 30, 2019, the remaining balance is $461,341 and during the three and nine months ended September 30, 2019, the Company recognized $3,457 in interest expense, respectively.

Net Loss Per Share

Net Loss Per Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Net Loss Per Share	Note 14. Net Loss Per Share 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 15, Corporate Conversion and Equity, on June 21, 2018, electroCore, Inc. completed a Corporate Conversion as well as its IPO 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 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 15, 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 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, 2019 For the three months ended September 30, 2018 For the nine months ended September 30, 2019 For the period from June 21 to September 30, 2018 Numerator – Basic and Diluted Net loss attributable to electroCore, Inc. subsidiaries and affiliate $ (10,687,743 ) $ (13,203,940 ) $ (36,649,794 ) $ (19,366,239 ) Denominator – Basic and Diluted Weighted average shares of common stock outstanding 29,352,026 29,261,942 29,339,384 29,261,942 Net loss per common share, Basic and Diluted $ (0.36 ) $ (0.45 ) $ (1.25 ) $ (0.66 )

Corporate Conversion and Equity

Corporate Conversion and Equity	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
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 IPO, 29,450,034 shares of common stock and zero shares of preferred stock were issued. Prior to the Upon the Corporate Conversion, all Units were converted into an aggregate of 23,470,034 shares of common stock and options to purchase 2,141,751 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 1,345,231 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 2,141,751 shares of common stock, with an exercise price of $15.00 which was equal to the IPO 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 Staff Accounting Bulletin 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 IPO 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 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 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, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 16. Income Taxes There is no provision for income taxes for the three and nine months ended September 30, 2019. The Company has incurred U.S. 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.

Warrant Liability

Warrant Liability	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Warrant Liability	Note 17. Warrant Liability During the period ended June 30, 2017, the Company issued Bridge Notes 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, the warrant liability was recorded at fair value and marked to market. The valuation of the warrant liability was determined using level 3 inputs. 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 March 31, 2018. At the time of the Corporate Conversion, 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.

Stock Based Compensation and Un

Stock Based Compensation and Unit-Based Compensation	9 Months Ended
	Sep. 30, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Based Compensation and Unit-Based Compensation	At the time of the Corporate Conversion, 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. See Note 15, Corporate Conversion and Equity, for detail on the conversion of awards under the previous LLC structure to the new corporate structure. The following table presents the activity related to stock options for the nine months ended September 30, 2019. The options generally vest over a four-year period. Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Outstanding, January 1, 2019 2,228,904 $ 14.91 Granted 1,325,177 6.40 Exercised — — Cancelled (1,198,715 ) 13.28 Outstanding, September 30, 2019 2,355,366 $ 10.96 8.9 Valuation Information for Stock-Based Compensation The fair value of each stock option award during the three and nine months ended September 30, 2019 was estimated at the grant date using the Black Scholes option pricing model with the following assumptions: Three months ended September 30, 2019 Nine months ended September 30, 2019 Risk-Free Interest Rate (%) 1.38 - 1.94 1.38 - 2.60 Expected Volatility (%) 102.66 - 103.79 78.97 - 103.79 Expected Term (Years) 5.0 - 6.1 0.7 - 6.2 Expected Dividend Yield (%) 0.0 0.0 The following table presents the activity related to restricted stock awards for the nine months ended September 30, 2019. The restricted stock granted generally vest over a four-year period: Number of Shares Weighted Average Grant Date Fair Value Outstanding January 1, 2019 1,342,710 $ 15.00 Granted 204,088 6.88 Vested/Released (313,104 ) 14.84 Cancelled (92,903 ) 7.68 Outstanding, September 30, 2019 1,140,791 $ 11.18 The following table presents the activity related to restricted stock unit awards for the nine months ended September 30, 2019: Number of Shares Weighted Average Grant Date Fair Value Outstanding, January 1, 2019 79,998 $ 15.00 Granted 1,317,174 2.59 Vested/Released (58,800 ) 4.95 Cancelled (92,057 ) 1.84 Outstanding, September 30, 2019 1,246,315 $ 3.02 The Company recognized stock compensation for its equity awards as follows: Three months ended September 30, 2019 Nine months ended September 30, 2019 Selling, general and administrative $ 904,115 $ 2,030,465 Research and development 313,533 658,014 Cost of goods sold 1,927 1,927 $ 1,219,575 $ 2,690,406 Total unrecognized compensation cost related to unvested awards as of September 30, 2019 was $7.4 million and is expected to be recognized over the next 2.7 years.

Employee Stock Purchase Plan

Employee Stock Purchase Plan	9 Months Ended
	Sep. 30, 2019
Compensation And Retirement Disclosure [Abstract]
Employee Stock Purchase Plan	Note 19. Employee Stock Purchase Plan Employee Stock Purchase Plan On January 1, 2019, the Company adopted the 2019 Employee Stock Purchase Plan, which was approved by stockholder vote at the 2019 Annual Meeting of Stockholders held on June 7, 2019. The plan provides eligible employees of the Company with an opportunity to purchase common stock of the Company through accumulated payroll deductions, which are included in other current liabilities until they are used to purchase Company shares. Eligible employees participating in the bi-annual offering period can choose to have up to the lesser of 15% of their annual base earnings or the IRS annual share purchase limit of $25,000 in aggregate market value to purchase shares of the Company’s common stock. The purchase price of the stock is the lesser of (i) 85% of the closing market price on the date of purchase and (ii) the closing market price at the beginning of the bi-annual offering period. The maximum number of shares reserved for delivery under the plan is: (a) 300,000 shares, plus (b) an annual increase to be added as of the first day of the Company’s fiscal year, beginning in 2020 and occurring each year thereafter through 2029, equal to 1% of the total number of shares of Common Stock issued and outstanding on a fully-diluted basis as of the end of the Company’s immediately preceding fiscal year (or such lesser number of shares, including no shares, determined by the administrator of the plan); provided, however, that the aggregate number of additional Shares available for issuance pursuant to this paragraph (b) will not exceed a total of 4,500,000 shares. The common stock issuable in respect of the first bi-annual period under the plan were issued to eligible participating employees during the third quarter of 2019. The following assumptions were used in the Black Scholes calculation of the fair value of the discount. 2019 Dividend yield 0.0% Risk-free interest rates 2.3% Expected life (years) 0.06 Expected volatility 176% Fair value 0.72 Compensation expense related to this plan was $1,426 and $22,053 for the three and nine months ended September 30, 2019, respectively. For the nine months ended September 30, 2019 employees purchased 28,802 shares.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 20. Commitments and Contingencies Stockholders Litigation On July 8, 2019 and August 1, 2019, purported stockholders of the Company served putative class action lawsuits in the Superior Court of New Jersey for Somerset County, captioned Paul Kuehl vs. electroCore, Inc., et al., Docket No. SOM-L 000876-19, and Shirley Stone vs. electroCore, Inc., et al., Docket No. SOM-L 001007-19, respectively. In addition to the Company, the defendants include present and past directors and officers, the underwriters for the Company’s IPO, and two stockholders of the Company. The plaintiffs each seek to represent a class of stockholders who purchased common stock of the Company in its IPO or whose purchases are traceable to that offering. The complaints allege that the defendants violated Sections 11, 12(a)(2) and 15 of the Securities Act with respect to the registration statement and related prospectus for the IPO. The complaints seek unspecified compensatory damages, interest, costs and attorneys’ fees. On August 15, 2019, the Superior Court entered an order consolidating the Kuehl and Stone actions, which are proceeding under Docket No. SOM-L 000876-19. The Company filed a motion to dismiss the complaint on October 31, 2019. In addition, on September 26, 2019 and October 31, 2019, purported stockholders of the Company served putative class action lawsuits in the United States District Court for the District of New Jersey captioned Allyn Turnofsky vs. electroCore, Inc., et al., Case 3:19-cv-18400, and Priewe vs. electroCore, Inc., et al., Case 1:19-cv-19653, respectively. In addition to the Company, the defendants include present and past directors and officers and the underwriters for the Company’s IPO. The plaintiffs each seek to represent a class of stockholders who (i) purchased common stock of the Company in its IPO or whose purchases are traceable to the IPO, or (ii) who purchased common stock of the Company between the IPO and September 25, 2019. The complaints each allege that the defendants violated Sections 11 and 15 of the Securities Act and Sections 10(b) and 20(a) of the Exchange Act, with respect to (i) the registration statement and related prospectus for the IPO, and (ii) certain later public disclosures. The complaints seeks unspecified compensatory damages, interest, costs and attorneys’ fees. The Company intends to vigorously defend itself in the foregoing actions; however, in light of, among other things, the preliminary stage of these litigations, the Company is unable to provide any assurances as to the ultimate outcome of any of the lawsuits or to determine the reasonable probability of loss or a range of potential loss. Accordingly, the Company has not established an accrual for potential losses, if any, that could result from any unfavorable outcome. The Company expenses associated legal fees in the period in which they are incurred. Claim from Lifehealthcare Pty Ltd. The Company was party to a joint venture arrangement (JV Arrangement) in Australia with Lifehealthcare Pty Ltd (LHP). In 2017, the parties agreed to terminate the JV Arrangement. In March 2019, the Company received a letter from LHP alleging certain breaches by the Company under the JV Arrangement, primarily arising out of the Company’s alleged failure to notify LHP of the Company’s IPO. The Company strongly disputes these allegations and notified LHP in writing in April 2019 of its position on this matter and its intent to vigorously defend itself against these claims. The Company has received no further communications from LHP in the intervening six months. Although no assurance can be given that LHP will not pursue this matter further, the financial impact, if any, in connection with any potential resolution of this matter is not expected to be material. Settlement Agreement In January 2019, the Company settled a dispute with one of its former advisors, Madison Global Partners, who had filed a complaint against the Company in the Supreme Court of the State of New York, County of New York (Index No. 652329/2018). As part of that settlement, the Company paid Madison Global $325,000 and issued to Madison Global and its representatives warrants to purchase in the aggregate 62,181 shares of its common stock at prices ranging from $5.68 per share to $12.60 per share. In January 2019, 5,192 warrants with an exercise price of $5.68 were issued and the expense was recognized. All other amounts were accrued in prior accounting periods. The warrants issued are shown in the following table: # Warrants Exercise Price Expiration Dates 8,576 $ 8.86 April 1, 2021 22,253 $ 5.68 March 30, 2022 17,066 $ 12.60 June 30, 2022 14,286 $ 12.60 August 31,2022

Restructuring Charges and Other

Restructuring Charges and Other Severance Related Charges	9 Months Ended
	Sep. 30, 2019
Restructuring And Related Activities [Abstract]
Restructuring Charges and Other Severance Related Charges	Note 21. Restructuring Charges and Other Severance Related Charges Restructuring charges On May 29, 2019, the Company announced significant adjustments to the deployment of personnel and resources across the organization. The effort was intended to focus the Company on currently available and near-term revenue opportunities and on clinical programs specifically designed to expand the gammaCore product labeling. To achieve this goal, the Company has reduced the size of its organizational structure, including its field sales force and clinical operations. The costs associated with this initiative primarily represent severance and other costs associated with employee terminations, the majority of which will be settled in cash, and totaled approximately $850,000. In June 2019, as part of this process, the Company formally communicated the termination of employment to 31 employees, and as of September 30, 2019, the Company had terminated all of these employees. As of September 30, 2019, the Company has accrued liabilities of approximately $250,000 in connection with the remaining unpaid obligations related to the restructuring charges. The remaining obligation will be paid by the end of 2019. Other Severance Related Charges Officer Separation Costs On June 10, 2019, Frank Amato, the Company’s former Chief Executive Officer, offered his resignation. The Company entered into a Separation Agreement with Mr. Amato, pursuant to which he remained as Chief Executive Officer and a member of the Board until September 30, 2019 (the “Separation Date”). Pursuant to the Separation Agreement, Mr. Amato was paid $800,000 on October 1, 2019. In addition, all options to purchase Company common stock held by Mr. Amato continued to vest through the Separation Date and remain exercisable until the one-year anniversary of the Separation Date. All restricted stock units held by Mr. Amato continued to vest through the Separation Date. Since Mr. Amato provided substantial services to the Company, the Company recognized all costs related to the Separation Agreement over the period from June 10, 2019 to September 30, 2019. In connection with the Separation Agreement, the Company recorded a charge of $800,000 for the nine months ended September 30, 2019. Additional Executive Separation Costs Effective July 31, 2019, the Company entered into a Separation Agreement with its Chief Commercial Officer. Pursuant to the agreement, a severance payment of $147,500 was recognized and is to be paid evenly over the subsequent six months. As of September 30, 2019, the remaining balance of approximately $100,000 has been accrued.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	Note 22. Subsequent Events Dissolution of Subsidiary An inactive wholly owned subsidiary, electroCore Bermuda, Ltd., was dissolved in October 2019. Appointment of New Chief Executive Officer and Member of the Board of Directors Effective October 1, 2019, Daniel S. Goldberger was appointed the Company’s Chief Executive Officer and to the Company’s Board of Directors.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Principles of Consolidation	(a) Principles of Consolidation The accompanying consolidated financial statements include the accounts of electroCore and its wholly owned subsidiaries. In addition, an inactive affiliate, electroCore (Aust) Pty Limited, a variable interest entity (“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 and sales returns; valuation of inventory, stock compensation, and contingencies.
Leases	(c) Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued an accounting standard update (“ASU”) that provided the principles for the recognition, measurement, presentation and disclosure of leases. The guidance amended the existing accounting standards, including the requirement that lessees recognize right-of-use assets and lease liabilities for leases with terms greater than 12 months in their consolidated balance sheets. Additional guidance and targeted improvements to the February 2016 ASU were made through the issuance of supplementary ASUs in July 2018, December 2018 and March 2019. The Company refers to all three ASUs collectively as the “new lease standard.” The Company adopted the new lease standard on January 1, 2019 and applied it to leases that were in place on the effective date. Results for reporting periods beginning January 1, 2019 are presented under the new lease standard. The new lease accounting guidance permits companies to utilize certain practical expedients in their implementation of the new standard. The Company elected this package of practical expedients and was therefore not required to reassess the following upon adoption: (i) whether an expired or existing contract met the definition of a lease; (ii) the lease classification at January 1, 2019 for existing leases; and (iii) whether leasing costs previously capitalized as initial direct costs would continue to be amortized. This allowed the Company to continue to account for its existing office space leases as operating leases. Upon adoption, the Company did not have an adjustment to the opening balance of retained earnings due to the election of these practical expedients . At January 1, 2019, the Company recognized Lease Right-of-Use (“ROU”) Assets and Lease Liabilities, principally for its office space leases, in which it is the lessee, on the Consolidated Balance Sheets . ( )
Recent Accounting Pronouncements Not Yet Adopted	(d) Recent Accounting Pronouncements Not Yet Adopted The Company reviewed all 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, 2019
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, 2019 and 2018: For the three months ended September 30, For the nine months ended September 30, 2019 2018 2019 2018 Geographic Market United States $ 491,722 $ 8,905 $ 1,211,318 $ 338,753 United Kingdom 169,526 97,278 415,313 213,041 Germany 18,113 42,884 79,452 60,343 Other 3,632 1,905 9,254 13,248 Total Net Sales $ 682,993 $ 150,972 $ 1,715,337 $ 625,385

Cash, Cash Equivalents, and Mar

Cash, Cash Equivalents, and Marketable Securities (Tables)	9 Months Ended
	Sep. 30, 2019
Investments Debt And Equity Securities [Abstract]
Summary of Cash, Cash Equivalents, and Marketable Securities	The following tables summarizes the Company’s cash, cash equivalents and marketable securities as of September 30, 2019 As of September 30, 2019 Amortized Cost Unrealized Gain Unrealized (Loss) Fair Value Cash and cash equivalents $ 6,548,506 $ — $ — $ 6,548,506 Commercial Paper $ 1,992,987 $ 1,273 $ — $ 1,994,260 U.S. Treasury Bonds 24,943,908 3,141 (1,716 ) 24,945,333 Total marketable securities $ 26,936,895 $ 4,414 $ (1,716 ) $ 26,939,593 Total cash, cash equivalents, and marketable securities $ 33,485,401 $ 4,414 $ (1,716 ) $ 33,488,099 As of December 31, 2018 Amortized Cost Unrealized Gain Unrealized (Loss) Fair Value Cash and cash equivalents $ 7,600,284 $ — $ — $ 7,600,284 Corporate Debt Securities $ 18,961,145 $ — $ (25,888 ) $ 18,935,257 Commercial Paper 6,970,867 — (4,927 ) 6,965,940 U.S. Treasury Bonds 35,074,005 — (12,115 ) 35,061,890 Total marketable securities $ 61,006,017 $ — $ (42,930 ) $ 60,963,087 Total cash, cash equivalents, and marketable securities $ 68,606,301 $ — $ (42,930 ) $ 68,563,371

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2019
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, 2019 Total (Level 1) (Level 2) (Level 3) Assets Cash and cash equivalents $ 6,548,506 $ 6,548,506 $ — $ — Marketable Securities: Commercial Paper 1,994,260 1,994,260 — — U.S. Treasury Bonds 24,945,333 24,945,333 — — Total $ 33,488,099 $ 33,488,099 $ — $ — December 31, 2018 Assets Cash and cash equivalents $ 7,600,284 $ 7,600,284 $ — $ — Marketable Securities: Corporate Debt Securities 18,935,257 18,935,257 — — Commercial Paper 6,965,940 6,965,940 — — U.S. Government Sponsored Agencies 35,061,890 35,061,890 — — Total $ 68,563,371 $ 68,563,371 $ — $ —

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2019
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. September 30, December 31, 2019 2018 Raw materials $ 1,330,419 $ 821,704 Work in process 3,569,131 951,695 Finished goods 221,721 176,003 Total inventory 5,121,271 1,949,402 Less: noncurrent 2,010,000 — Total - current $ 3,111,271 $ 1,949,402

Property and Equipment - Net (T

Property and Equipment - Net (Tables)	9 Months Ended
	Sep. 30, 2019
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net, as of September 30, 2019 September 30, December 31, 2019 2018 Machinery and equipment $ 393,154 $ 424,146 Furniture and fixture 309,311 286,268 Computer equipment 20,783 20,783 Leasehold Improvements 8,880 — Property and equipment - gross 732,128 731,197 Less accumulated depreciation and amortization (360,720 ) (350,293 ) Property and equipment - net $ 371,408 $ 380,904

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Supplemental Balance Sheet Information for Operating Leases	Supplemental Balance Sheet Information for Operating Leases September 30, 2019 Operating leases: Operating lease right of use assets $ 1,552,537 Operating lease liabilities: Current portion of operating lease liabilities 436,904 Noncurrent operating lease liabilities 1,550,065 Total operating lease liabilities $ 1,986,969 Weighted average remaining lease term (in years) 5.9 Weighted average discount rate 13.75 %
Supplemental Statement of Cash Flows Information for Operating Leases	Supplemental Statement of Cash Flows Information for Operating Leases Nine months ended September 30, 2019 Noncash lease expense 232,270 Change in operating lease liabilities 178,872
Future Minimum Lease Payments under Non-Cancellable Operating Leases	Future minimum lease payments under non-cancellable operating leases as of September 30, 2019: Remainder of 2019 $ 145,103 2020 712,076 2021 690,358 2022 337,254 2023 142,892 2024 and thereafter 822,304 Total future minimum lease payments 2,849,987 Less: Amounts representing interest (863,018 ) Total $ 1,986,969 Total lease expense, in accordance with the superseded lease standard was $496,055 for 2018. Future minimum lease payments under non-cancellable operating leases as of December 31, 2018: Year ended December 31, 2019 $ 576,743 2020 714,616 2021 692,893 2022 737,324 2023 and thereafter 3,696,796 Total $ 6,418,372

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2019
Payables And Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses as of September 30, 2019 and December 31, 2018 consisted of the following: September 30, December 31, 2019 2018 Accrued professional fees 1,049,189 1,273,249 Accrued bonuses 785,878 2,152,264 Restructuring and severance accrual 1,155,328 — Other accrued expenses 726,875 948,588 $ 3,717,270 $ 4,374,101

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2019
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, 2019 For the three months ended September 30, 2018 For the nine months ended September 30, 2019 For the period from June 21 to September 30, 2018 Numerator – Basic and Diluted Net loss attributable to electroCore, Inc. subsidiaries and affiliate $ (10,687,743 ) $ (13,203,940 ) $ (36,649,794 ) $ (19,366,239 ) Denominator – Basic and Diluted Weighted average shares of common stock outstanding 29,352,026 29,261,942 29,339,384 29,261,942 Net loss per common share, Basic and Diluted $ (0.36 ) $ (0.45 ) $ (1.25 ) $ (0.66 )

Stock Based Compensation and _2

Stock Based Compensation and Unit-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Stock Options Activity	The following table presents the activity related to stock options for the nine months ended September 30, 2019. The options generally vest over a four-year period. Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Outstanding, January 1, 2019 2,228,904 $ 14.91 Granted 1,325,177 6.40 Exercised — — Cancelled (1,198,715 ) 13.28 Outstanding, September 30, 2019 2,355,366 $ 10.96 8.9
Assumptions used in Computing Estimated Fair Value of Each Stock Option Award	The fair value of each stock option award during the three and nine months ended September 30, 2019 was estimated at the grant date using the Black Scholes option pricing model with the following assumptions: Three months ended September 30, 2019 Nine months ended September 30, 2019 Risk-Free Interest Rate (%) 1.38 - 1.94 1.38 - 2.60 Expected Volatility (%) 102.66 - 103.79 78.97 - 103.79 Expected Term (Years) 5.0 - 6.1 0.7 - 6.2 Expected Dividend Yield (%) 0.0 0.0
Summary of Restricted Stock Awards Activity	The following table presents the activity related to restricted stock awards for the nine months ended September 30, 2019. The restricted stock granted generally vest over a four-year period: Number of Shares Weighted Average Grant Date Fair Value Outstanding January 1, 2019 1,342,710 $ 15.00 Granted 204,088 6.88 Vested/Released (313,104 ) 14.84 Cancelled (92,903 ) 7.68 Outstanding, September 30, 2019 1,140,791 $ 11.18
Summary of Restricted Stock Units Activity	The following table presents the activity related to restricted stock unit awards for the nine months ended September 30, 2019: Number of Shares Weighted Average Grant Date Fair Value Outstanding, January 1, 2019 79,998 $ 15.00 Granted 1,317,174 2.59 Vested/Released (58,800 ) 4.95 Cancelled (92,057 ) 1.84 Outstanding, September 30, 2019 1,246,315 $ 3.02
Schedule of Recognized Stock Compensation for Equity Awards	The Company recognized stock compensation for its equity awards as follows: Three months ended September 30, 2019 Nine months ended September 30, 2019 Selling, general and administrative $ 904,115 $ 2,030,465 Research and development 313,533 658,014 Cost of goods sold 1,927 1,927 $ 1,219,575 $ 2,690,406

Employee Stock Purchase Plan (T

Employee Stock Purchase Plan (Tables)	9 Months Ended
	Sep. 30, 2019
Compensation And Retirement Disclosure [Abstract]
Summary of Assumptions Used in Calculation of Fair Value	The following assumptions were used in the Black Scholes calculation of the fair value of the discount. 2019 Dividend yield 0.0% Risk-free interest rates 2.3% Expected life (years) 0.06 Expected volatility 176% Fair value 0.72

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2019
Commitments And Contingencies Disclosure [Abstract]
Schedule of Warrants Issued	In January 2019, the Company settled a dispute with one of its former advisors, Madison Global Partners, who had filed a complaint against the Company in the Supreme Court of the State of New York, County of New York (Index No. 652329/2018). As part of that settlement, the Company paid Madison Global $325,000 and issued to Madison Global and its representatives warrants to purchase in the aggregate 62,181 shares of its common stock at prices ranging from $5.68 per share to $12.60 per share. In January 2019, 5,192 warrants with an exercise price of $5.68 were issued and the expense was recognized. All other amounts were accrued in prior accounting periods. The warrants issued are shown in the following table: # Warrants Exercise Price Expiration Dates 8,576 $ 8.86 April 1, 2021 22,253 $ 5.68 March 30, 2022 17,066 $ 12.60 June 30, 2022 14,286 $ 12.60 August 31,2022

Corporate Organization and Co_2

Corporate Organization and Company Overview - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
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
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
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
Common stock, issue price per share	$ 15	$ 15

Risks and Uncertainties - Addit

Risks and Uncertainties - Additional Information (Details)	9 Months Ended
	Sep. 30, 2019USD ($)Distributor	Dec. 31, 2018USD ($)
Risks And Uncertainties [Line Items]
Working capital	$ 28,700,000
Number of specialty pharmaceutical distributor | Distributor	1
Specialty Pharmaceutical Distributor In United States
Risks And Uncertainties [Line Items]
Accounts receivable, net	$ 213,850	$ 195,730

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Feb. 01, 2019	Dec. 31, 2018
Disaggregation Of Revenue [Line Items]
Revenue remaining unsatisfied performance obligation	$ 0		$ 0
Contra revenue for reduction from cost of therapy under co-payment assistance program	18,567	$ 14,615	56,959	$ 54,340
Allowance for returns	$ 130,000		$ 130,000			$ 0
Payment term for customers			120 days
Maximum
Disaggregation Of Revenue [Line Items]
Amount of reduction patients could receive from cost of co-payments of first month of therapy					$ 300
Amount of reduction from the cost of each refill for maximum of 12 months					$ 250

Revenue Recognition - Summary o

Revenue Recognition - Summary of Net Sales Disaggregated by Geographic Market (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 682,993	$ 150,972	$ 1,715,337	$ 625,385
United States
Disaggregation Of Revenue [Line Items]
Total Net Sales	491,722	8,905	1,211,318	338,753
United Kingdom
Disaggregation Of Revenue [Line Items]
Total Net Sales	169,526	97,278	415,313	213,041
Germany
Disaggregation Of Revenue [Line Items]
Total Net Sales	18,113	42,884	79,452	60,343
Other
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 3,632	$ 1,905	$ 9,254	$ 13,248

Cash, Cash Equivalents, and M_2

Cash, Cash Equivalents, and Marketable Securities - Summary of Cash, Cash Equivalents, and Marketable Securities (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Schedule Of Available For Sale Securities [Line Items]
Cash and Cash Equivalents, Amortized Cost	$ 6,548,506	$ 7,600,284
Cash and cash equivalents	6,548,506	7,600,284
Marketable securities, Amortized Cost	26,936,895	61,006,017
Marketable securities, Unrealized Gain	4,414
Marketable securities, Unrealized (Loss)	(1,716)	(42,930)
Marketable securities, Fair Value	26,939,593	60,963,087
Cash, cash equivalents and marketable securities, Amortized Cost	33,485,401	68,606,301
Cash, cash equivalents and marketable securities, Unrealized Gain	4,414
Cash, cash equivalents and marketable securities, Unrealized (Loss)	(1,716)	(42,930)
Cash, cash equivalents and marketable securities, Fair Value	33,488,099	68,563,371
Corporate Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost		18,961,145
Marketable securities, Unrealized (Loss)		(25,888)
Marketable securities, Fair Value		18,935,257
Cash, cash equivalents and marketable securities, Fair Value		18,935,257
Commercial Paper
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost	1,992,987	6,970,867
Marketable securities, Unrealized Gain	1,273
Marketable securities, Unrealized (Loss)		(4,927)
Marketable securities, Fair Value	1,994,260	6,965,940
Cash, cash equivalents and marketable securities, Fair Value	1,994,260	6,965,940
U.S. Treasury Bonds
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost	24,943,908	35,074,005
Marketable securities, Unrealized Gain	3,141
Marketable securities, Unrealized (Loss)	(1,716)	(12,115)
Marketable securities, Fair Value	24,945,333	$ 35,061,890
Cash, cash equivalents and marketable securities, Fair Value	$ 24,945,333

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Assets and Liabilities Carried at Fair Value (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents	$ 6,548,506	$ 7,600,284
Marketable Securities	33,488,099	68,563,371
Corporate Debt Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities		18,935,257
U.S. Government Sponsored Agencies
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities		35,061,890
Commercial Paper
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities	1,994,260	6,965,940
U.S. Treasury Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities	24,945,333
(Level 1)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents	6,548,506	7,600,284
Marketable Securities	33,488,099	68,563,371
(Level 1) | Corporate Debt Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities		18,935,257
(Level 1) | U.S. Government Sponsored Agencies
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities		35,061,890
(Level 1) | Commercial Paper
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities	1,994,260	$ 6,965,940
(Level 1) | U.S. Treasury Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities	$ 24,945,333

Inventories - Inventories State

Inventories - Inventories Stated at Lower of Cost or Net Realizable Value (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 1,330,419	$ 821,704
Work in process	3,569,131	951,695
Finished goods	221,721	176,003
Total inventory	5,121,271	1,949,402
Less: noncurrent	2,010,000
Total - current	$ 3,111,271	$ 1,949,402

Property and Equipment - Net -

Property and Equipment - Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Property and equipment - gross	$ 732,128	$ 731,197
Less accumulated depreciation and amortization	(360,720)	(350,293)
Property and equipment - net	371,408	380,904
Machinery and Equipment
Property Plant And Equipment [Line Items]
Property and equipment - gross	393,154	424,146
Furniture and Fixture
Property Plant And Equipment [Line Items]
Property and equipment - gross	309,311	286,268
Computer Equipment
Property Plant And Equipment [Line Items]
Property and equipment - gross	20,783	$ 20,783
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment - gross	$ 8,880

Property and Equipment - Net _2

Property and Equipment - Net - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Property Plant And Equipment [Line Items]
Depreciation and amortization expense	$ 27,366	$ 20,663	$ 81,066	$ 41,727
Fully Depreciated Assets
Property Plant And Equipment [Line Items]
Write-off of assets			$ 70,639	27,204
Fully Depreciated Assets | Bermuda and Australian | Subsidiary
Property Plant And Equipment [Line Items]
Write-off of assets				$ 27,204

Leases - Additional Information

Leases - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Jan. 01, 2019	Nov. 01, 2018
Lessee Lease Description [Line Items]
Right of use assets recognized for leases	$ 1,552,537		$ 1,552,537
Lease liabilities	$ 1,986,969		$ 1,986,969			$ 4,200,000
Effective date			Jan. 1, 2019
Remaining lease term			12 months or less
Lease option to extend			up to an additional five years
Lessee, operating lease, incremental borrowing rate	13.75%		13.75%				9.75%
Recognized lease expenses	$ 186,037	$ 124,068	$ 599,322	$ 371,227
Total lease expense, in accordance with superseded lease standard					$ 496,055
Minimum
Lessee Lease Description [Line Items]
Lease, Term of contract	3 years		3 years
Maximum
Lessee Lease Description [Line Items]
Lease, Term of contract	5 years		5 years
Lessee, operating lease, extension term	5 years		5 years
Building
Lessee Lease Description [Line Items]
Right of use assets recognized for leases						$ 3,900,000

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information for Operating Leases (Details) - USD ($)	Sep. 30, 2019	Jan. 01, 2019	Nov. 01, 2018
Operating leases:
Operating lease right of use assets	$ 1,552,537
Current portion of operating lease liabilities	436,904
Noncurrent operating lease liabilities	1,550,065
Total operating lease liabilities	$ 1,986,969	$ 4,200,000
Weighted average remaining lease term (in years)	5 years 10 months 24 days
Weighted average discount rate	13.75%		9.75%

Leases - Supplemental Statement

Leases - Supplemental Statement of Cash Flows Information for Operating Leases (Details)	9 Months Ended
	Sep. 30, 2019USD ($)
Leases [Abstract]
Noncash lease expense	$ 232,270
Change in operating lease liabilities	$ 178,872

Leases - Future Minimum Lease P

Leases - Future Minimum Lease Payments under Non-Cancellable Operating Leases (Details) - USD ($)	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Leases [Abstract]
Year ended December 31, 2019			$ 576,743
Remainder of 2019	$ 145,103
2020	712,076		714,616
2021	690,358		692,893
2022	337,254		737,324
2023	142,892
2023 and thereafter			3,696,796
2024 and thereafter	822,304
Total future minimum lease payments	2,849,987		$ 6,418,372
Less: Amounts representing interest	(863,018)
Lease liabilities	$ 1,986,969	$ 4,200,000

Other Assets - Additional Infor

Other Assets - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended	9 Months Ended
	Jul. 31, 2019	Sep. 30, 2019	Dec. 31, 2018	Jun. 30, 2019	Sep. 30, 2019
Other Assets [Abstract]
Cloud computing arrangement implementation cost incurred			$ 395,504	$ 826,818
Amortization of over a period	52 months
Amortization of deferred costs	$ 23,506	$ 70,519			$ 70,519

Accrued Expenses - Schedule of

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Accrued Liabilities Current [Abstract]
Accrued professional fees	$ 1,049,189	$ 1,273,249
Accrued bonuses	785,878	2,152,264
Restructuring and severance accrual	1,155,328
Other accrued expenses	726,875	948,588
Accrued expenses	$ 3,717,270	$ 4,374,101

Note Payable - Additional Infor

Note Payable - Additional Information (Details) - USD ($)	Jul. 01, 2019	Sep. 30, 2019	Sep. 30, 2019
Notes Payable [Line Items]
Proceeds from borrowings	$ 807,347		$ 807,347
Notes payable remaining balance		$ 461,341	461,341
Note Payable
Notes Payable [Line Items]
Debt instrument, term	7 months
Debt instrument, annual interest rate	2.99%
Interest expense		$ 3,457	$ 3,457

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, 2019	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Numerator – Basic and Diluted
Net loss attributable to electroCore, Inc. subsidiaries and affiliate	$ (10,687,743)	$ (19,366,239)	$ (13,203,940)	$ (36,649,794)	$ (40,484,576)
Denominator – Basic and Diluted
Weighted average shares of common stock outstanding	29,352,026	29,261,942	29,261,942	29,339,384	29,261,942
Net loss per common share, Basic and Diluted	$ (0.36)	$ (0.66)	$ (0.45)	$ (1.25)	$ (0.66)

Corporate Conversion and Equi_2

Corporate Conversion and Equity - Additional Information (Details)	Jun. 20, 2018USD ($)Unit$ / sharesshares	Jun. 30, 2018$ / sharesshares	Sep. 30, 2019USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	Sep. 30, 2019USD ($)Vote$ / sharesshares	Dec. 31, 2018$ / sharesshares	Jun. 21, 2018$ / sharesshares	Mar. 31, 2018shares
Class of Stock [Line Items]
Common stock, shares authorized			500,000,000		500,000,000	500,000,000	500,000,000
Preferred stock, shares authorized			10,000,000		10,000,000	10,000,000	10,000,000
Common stock, par value | $ / shares			$ 0.001		$ 0.001	$ 0.001	$ 0.001
Preferred stock, par value | $ / shares			$ 0.001		$ 0.001	$ 0.001	$ 0.001
Common stock, shares issued			29,468,966		29,468,966	29,450,035
Preferred stock, shares issued			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
Warrants issued to purchase of stock								7,739,092
Financial Advisors
Class of Stock [Line Items]
Warrants to purchase common stock				101,119
Exercise price of warrants | $ / shares				$ 12.60
Purchasers of Bridge Notes
Class of Stock [Line Items]
Warrants to purchase common 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
Total convertible preferred units | $	$ 54,923,430
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]
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		1,345,230			23,470,034
Preferred return payable upon public offering | $	$ 3,629,092
Warrants issued to purchase of stock			35,452,084		35,452,084
Exercise price of warrants | $ / shares			$ 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
Exercise price of warrants | $ / shares			$ 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
Exercise price of warrants | $ / shares			$ 1.25		$ 1.25
Common Stock | Profits Interests
Class of Stock [Line Items]
Units converted into common stock shares		1,345,230			1,345,231
Options to purchase common stock shares			2,141,751
Options to purchase common stock shares, exercise price | $ / shares			$ 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
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 ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 0	$ 2,431	$ 0	$ 2,431

Warrant Liability - Additional

Warrant Liability - Additional Information (Details) - $ / shares	Jun. 21, 2018	Mar. 31, 2018
Debt Instrument [Line Items]
Warrants issued to purchase of stock		7,739,092
Purchasers of Bridge Notes
Debt Instrument [Line Items]
Warrants to purchase common stock	429,948
Warrants to purchase common stock at exercise price	$ 12.60

Stock Based Compensation and _3

Stock Based Compensation and Unit-Based Compensation - Additional Information (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period	4 years
Employee service share based compensation nonvested awards total compensation cost not yet recognized	$ 7.4
Employee service share based compensation nonvested awards total compensation cost not yet recognized period for recognition	2 years 8 months 12 days
Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period	4 years

Stock Based Compensation and _4

Stock Based Compensation and Unit-Based Compensation - Summary of Stock Options Activity (Details)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Options, Outstanding, January 1, 2019 | shares	2,228,904
Number of Options, Granted | shares	1,325,177
Number of Options, Cancelled | shares	(1,198,715)
Number of Options, Outstanding, September 30, 2019 | shares	2,355,366
Weighted Average Exercise Price, Outstanding, January 1, 2019 | $ / shares	$ 14.91
Weighted Average Exercise Price, Granted | $ / shares	6.40
Weighted Average Exercise Price, Cancelled | $ / shares	13.28
Weighted Average Exercise Price, Outstanding, September 30, 2019 | $ / shares	$ 10.96
Weighted Average Remaining Contractual Term (Years), Outstanding, September 30, 2019	8 years 10 months 24 days

Stock Based Compensation and _5

Stock Based Compensation and Unit-Based Compensation - Assumptions used in Computing Estimated Fair Value of Each Stock Option Award (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-Free Interest Rate, minimum	1.38%	1.38%
Risk-Free Interest Rate, maximum	1.94%	2.60%
Expected Volatility, minimum	102.66%	78.97%
Expected Volatility, maximum	103.79%	103.79%
Expected Dividend Yield (%)	0.00%	0.00%
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected Term (Years)	5 years	8 months 12 days
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected Term (Years)	6 years 1 month 6 days	6 years 2 months 12 days

Stock Based Compensation and _6

Stock Based Compensation and Unit-Based Compensation - Summary of Restricted Stock Awards Activity (Details) - Restricted Stock Awards	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Outstanding, January 1, 2019 | shares	1,342,710
Number of Shares, Granted | shares	204,088
Number of Shares, Vested/Released | shares	(313,104)
Number of Shares, Cancelled | shares	(92,903)
Number of Shares, Outstanding, September 30, 2019 | shares	1,140,791
Weighted Average Grand Date Fair Value, Outstanding January 1, 2019 | $ / shares	$ 15
Weighted Average Grand Date Fair Value, Granted | $ / shares	6.88
Weighted Average Grand Date Fair Value, Vested/Released | $ / shares	14.84
Weighted Average Grand Date Fair Value, Cancelled | $ / shares	7.68
Weighted Average Grand Date Fair Value, Outstanding September 30, 2019 | $ / shares	$ 11.18

Stock Based Compensation and _7

Stock Based Compensation and Unit-Based Compensation - Summary of Restricted Stock Units Activity (Details) - Restricted Stock Unit	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Outstanding, January 1, 2019 | shares	79,998
Number of Shares, Granted | shares	1,317,174
Number of Shares, Vested/Released | shares	(58,800)
Number of Shares, Cancelled | shares	(92,057)
Number of Shares, Outstanding, September 30, 2019 | shares	1,246,315
Weighted Average Grand Date Fair Value, Outstanding January 1, 2019 | $ / shares	$ 15
Weighted Average Grand Date Fair Value, Granted | $ / shares	2.59
Weighted Average Grand Date Fair Value, Vested/Released | $ / shares	4.95
Weighted Average Grand Date Fair Value, Cancelled | $ / shares	1.84
Weighted Average Grand Date Fair Value, Outstanding September 30, 2019 | $ / shares	$ 3.02

Stock Based Compensation and _8

Stock Based Compensation and Unit-Based Compensation - Schedule of Recognized Stock Compensation for Equity Awards (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation	$ 1,219,575	$ 2,690,406
Selling, General And Administrative
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation	904,115	2,030,465
Research And Development
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation	313,533	658,014
Cost Of Goods Sold
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation	$ 1,927	$ 1,927

Employee Stock Purchase Plan -

Employee Stock Purchase Plan - Additional Information (Details) - USD ($)	Jan. 01, 2019	Sep. 30, 2019	Sep. 30, 2019
Defined Benefit Plan Disclosure [Line Items]
Compensation expense		$ 1,219,575	$ 2,690,406
2019 Employee Stock Purchase Plan
Defined Benefit Plan Disclosure [Line Items]
Share-based compensation arrangement by share-based payment award, plan description	On January 1, 2019, the Company adopted the 2019 Employee Stock Purchase Plan, which was approved by stockholder vote at the 2019 Annual Meeting of Stockholders held on June 7, 2019. The plan provides eligible employees of the Company with an opportunity to purchase common stock of the Company through accumulated payroll deductions, which are included in other current liabilities until they are used to purchase Company shares. Eligible employees participating in the bi-annual offering period can choose to have up to the lesser of 15% of their annual base earnings or the IRS annual share purchase limit of $25,000 in aggregate market value to purchase shares of the Company’s common stock. The purchase price of the stock is the lesser of (i) 85% of the closing market price on the date of purchase and (ii) the closing market price at the beginning of the bi-annual offering period. The maximum number of shares reserved for delivery under the plan is: 300,000 shares, plus an annual increase to be added as of the first day of the Company’s fiscal year, beginning in 2020 and occurring each year thereafter through 2029, equal to 1% of the total number of shares of Common Stock issued and outstanding on a fully-diluted basis as of the end of the Company’s immediately preceding fiscal year (or such lesser number of shares, including no shares, determined by the administrator of the plan); provided, however, that the aggregate number of additional Shares available for issuance pursuant to this paragraph (b) will not exceed a total of 4,500,000 shares.
Percentage of annual base earnings allowed to employees to purchase common stock	15.00%
IRS annual share limit in aggregate market value to purchase common stock	$ 25,000
Percentage of closing market price on the date of purchase	85.00%
Share-based compensation arrangement by share-based payment award, number of shares reserved	300,000
Stock purchase plan annual increase in shares beginning period	2020
Stock purchase plan annual increase in shares ending period	2029
Stock purchase plan annual increase in shares percentage	1.00%
Compensation expense		$ 1,426	$ 22,053
Employees purchased			28,802
2019 Employee Stock Purchase Plan | Maximum
Defined Benefit Plan Disclosure [Line Items]
Share-based compensation arrangement by share-based payment award, maximum number of additional shares available	4,500,000

Employee Stock Purchase Plan _2

Employee Stock Purchase Plan - Summary of Assumptions Used in Calculation of Fair Value (Details) - $ / shares	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected Dividend Yield (%)	0.00%	0.00%
2019 Employee Stock Purchase Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected Dividend Yield (%)		0.00%
Risk-free interest rates		2.30%
Expected Term (Years)		21 days
Expected volatility		176.00%
Fair value		$ 0.72

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details)	1 Months Ended
	Jan. 31, 2019USD ($)Dispute$ / sharesshares	Sep. 30, 2019$ / shares
Common Stock
Class Of Warrant Or Right [Line Items]
Exercise price of warrants		$ 1.25
Former Financial Advisor
Class Of Warrant Or Right [Line Items]
Number of dispute settled | Dispute	1
Cash paid in settlement agreement | $	$ 325,000
Former Financial Advisor | Common Stock
Class Of Warrant Or Right [Line Items]
Warrants to purchase common stock | shares	62,181
Exercise price of warrants	$ 5.68
Former Financial Advisor | Common Stock | Minimum
Class Of Warrant Or Right [Line Items]
Exercise price of warrants	5.68
Former Financial Advisor | Common Stock | Maximum
Class Of Warrant Or Right [Line Items]
Exercise price of warrants	$ 12.60
Former Financial Advisor | Common Stock | Warrants with Exercise Price of $5.68
Class Of Warrant Or Right [Line Items]
Warrants to purchase common stock | shares	5,192

Commitments and Contingencies_2

Commitments and Contingencies - Schedule of Warrants Issued (Details) - $ / shares	Jan. 31, 2019	Mar. 31, 2018
Class Of Warrant Or Right [Line Items]
Number of Warrants		7,739,092
Former Financial Advisor | Warrant One
Class Of Warrant Or Right [Line Items]
Number of Warrants	8,576
Warrants to purchase common stock at exercise price	$ 8.86
Expiration Dates	Apr. 1, 2021
Former Financial Advisor | Warrant Two
Class Of Warrant Or Right [Line Items]
Number of Warrants	22,253
Warrants to purchase common stock at exercise price	$ 5.68
Expiration Dates	Mar. 30, 2022
Former Financial Advisor | Warrant Three
Class Of Warrant Or Right [Line Items]
Number of Warrants	17,066
Warrants to purchase common stock at exercise price	$ 12.60
Expiration Dates	Jun. 30, 2022
Former Financial Advisor | Warrant Four
Class Of Warrant Or Right [Line Items]
Number of Warrants	14,286
Warrants to purchase common stock at exercise price	$ 12.60
Expiration Dates	Aug. 31, 2022

Restructuring Charges and Oth_2

Restructuring Charges and Other Severance Related Charges - Additional Information (Details)	Oct. 01, 2019USD ($)	Jul. 31, 2019USD ($)	May 29, 2019USD ($)	Jun. 30, 2019Employee	Sep. 30, 2019USD ($)
Restructuring Cost And Reserve [Line Items]
Accrued liabilities in connection with remaining unpaid obligations					$ 100,000
Employee Severance
Restructuring Cost And Reserve [Line Items]
Severance and other costs settled in cash			$ 850,000
Number of employees terminated | Employee				31
Accrued liabilities in connection with remaining unpaid obligations					250,000
Employee Severance | Frank Amato
Restructuring Cost And Reserve [Line Items]
Restructuring charge including accelerated stock-based compensation expense					$ 800,000
Employee Severance | Chief Commercial Officer
Restructuring Cost And Reserve [Line Items]
Severance payment		$ 147,500
Employee Severance | Subsequent Event | Frank Amato
Restructuring Cost And Reserve [Line Items]
Severance payment	$ 800,000