Helius Medical (HSDT) 10-Q 8 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 06, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Trading Symbol	HSDT
Entity Registrant Name	HELIUS MEDICAL TECHNOLOGIES, INC.
Entity Central Index Key	1,610,853
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Common Stock, Shares Outstanding		23,383,246

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets
Cash	$ 12,397	$ 5,562
Receivables	41	704
Inventory	197
Prepaid expenses	100	352
Total current assets	12,735	6,618
Property and equipment, net	558	173
Other assets	18	18
TOTAL ASSETS	13,311	6,809
Current liabilities
Accounts payable	2,186	3,479
Accrued liabilities	1,304	1,242
Derivative financial instruments	14,278	9,578
Total current liabilities	17,768	14,299
TOTAL LIABILITIES	17,768	14,299
Commitments and contingencies (Note 6)
STOCKHOLDERS’ DEFICIT
Preferred stock, $0.001 par value; 10,000,000 shares authorized as of September 30, 2018; no preferred stock authorized as of December 31, 2017
Class A common stock, $0.001 par value; 150,000,000 shares authorized; 23,378,246 shares issued and outstanding as of September 30, 2018	23	52,230
Additional paid-in capital	86,280	6,602
Accumulated other comprehensive (loss) income	(883)	47
Accumulated deficit	(89,877)	(66,369)
TOTAL STOCKHOLDERS’ DEFICIT	(4,457)	(7,490)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 13,311	$ 6,809

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2018
Statement Of Financial Position [Abstract]
Preferred stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	0	10,000,000
Common Stock, Par Value		$ 0.001
Common Stock, Par Value	$ 0
Common Stock, Shares Authorized		150,000,000
Common Stock, Shares Authorized	Unlimited
Common Stock, Shares, Issued	20,178,226	23,378,246
Common Stock, Shares, Outstanding	20,178,226	23,378,246

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Operating expenses:
Research and development	$ 2,309	$ 3,798	$ 7,781	$ 11,121
General and administrative	2,581	2,172	13,632	5,862
Total operating expenses	4,890	5,970	21,413	16,983
Operating loss	(4,890)	(5,970)	(21,413)	(16,983)
Other income (expense):
Other income	4		63
Change in fair value of derivative financial instruments	368	(5,960)	(3,356)	(5,452)
Foreign exchange gain (loss)	1	(1,008)	1,198	(1,860)
Total other income (expense)	373	(6,968)	(2,095)	(7,312)
Net loss	(4,517)	(12,938)	(23,508)	(24,295)
Other comprehensive loss:
Foreign currency translation adjustments	(96)	1,266	(930)	1,916
Comprehensive loss	$ (4,613)	$ (11,672)	$ (24,438)	$ (22,379)
Net loss per share
Basic	$ (0.19)	$ (0.67)	$ (1.06)	$ (1.32)
Diluted	$ (0.19)	$ (0.67)	$ (1.06)	$ (1.32)
Weighted average shares outstanding
Basic	23,377,941	19,225,057	22,221,667	18,368,973
Diluted	23,845,498	19,225,057	22,221,667	18,368,973

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statement of Stockholders' Deficit - 9 months ended Sep. 30, 2018 - USD ($) $ in Thousands	Total	Common Stock $0.001 par value	Common Stock no par value	Additional Paid-In Capital	Accmulated Other Comprehensive Income (Loss)	Accumulated Deficit
Beginning Balance at Dec. 31, 2017	$ (7,490)		$ 52,230	$ 6,602	$ 47	$ (66,369)
Beginning Balance, Shares at Dec. 31, 2017			20,178,226
Proceeds from the issuance of common stock and accompanying warrants from April 2018 public offering	18,400		$ 18,400
Proceeds from the issuance of common stock and accompanying warrants from April 2018 public offering, Shares			2,463,185
Fair value of liability-classified warrants issued in connection with April 2018 Offering	(7,372)		$ (7,372)
Share issuance costs	(1,273)		(1,273)
Proceeds from the exercise of stock options and warrants	4,637		$ 4,637
Proceeds from the exercise of stock options and warrants, Shares			736,130
Stock-based compensation expense	1,047			1,047
Reclassification of liability-classified warrants upon exercise	3,748		$ 3,748
Settlement of vested restricted stock units, net of taxes	(2)			(2)
Settlement of vested restricted stock units, net of taxes, Shares			705
Reclassification of exercised compensation options and warrants from additional paid-in capital			$ 110	(110)
Reclassification of April 2016 compensation options and warrants from additional paid-in capital to derivative financial instruments due to change in functional currency	(1,586)			(1,586)
Reclassification of USD denominated warrants from derivative financial instruments to additional paid-in capital due to change in functional currency	2,478			2,478
Reclassification of equity-classified stock options to stock-based compensation liability due to change in functional currency	(4,182)			(4,182)
Reclassification from stock-based compensation liability to common stock as a result of exercise of stock options	32		32
Reclassification of non-employee options recorded as derivative financial instruments due to modification of options	1,206			1,206
Reclassification of stock-based compensation due to modification of options	10,338			10,338
Reclassification upon change in corporate domicile		$ 23	$ (70,512)	70,489
Reclassification upon change in corporate domicile, shares		23,378,246	(23,378,246)
Net loss	(23,508)					(23,508)
Foreign currency translation adjustments	(930)				(930)
Ending Balance at Sep. 30, 2018	$ (4,457)	$ 23		$ 86,280	$ (883)	$ (89,877)
Ending Balance, Shares at Sep. 30, 2018		23,378,246

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (23,508)	$ (24,295)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of derivative financial instruments	3,356	5,452
Stock-based compensation expense	7,245	1,464
Unrealized foreign exchange loss (gain)	(1,262)	1,758
Depreciation expense	40	7
Changes in operating assets and liabilities:
Receivables	663	(530)
Inventory	(197)
Prepaid expenses	252	366
Other assets		(18)
Accounts payable	(1,274)	1,471
Accrued liabilities	209	86
Net cash used in operating activities	(14,476)	(14,239)
Cash flows from investing activities:
Purchase of property and equipment	(425)	(181)
Net cash used in investing activities	(425)	(181)
Cash flows from financing activities:
Proceeds from the issuance of common stock and accompanying warrants	18,400	14,547
Share issuance costs	(1,345)	(1,248)
Proceeds from the exercise of stock options and warrants	4,637	911
Net cash provided by financing activities	21,692	14,210
Effect of foreign exchange rate changes on cash	44	158
Net increase (decrease) in cash	6,835	(52)
Cash at beginning of period	5,562	2,669
Cash at end of period	$ 12,397	$ 2,617

Description of Business

Description of Business	9 Months Ended
	Sep. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business	1. DESCRIPTION OF BUSINESS Helius Medical Technologies, Inc. (the “Company”) is a neurotech company focused on neurological wellness. The Company’s purpose is to develop, license and acquire unique and non-invasive platform technologies that amplify the brain’s ability to heal itself. The Company’s first product in development, known as the portable neuromodulation stimulator or PoNS®, is an investigational, non-invasive, medical device currently under review by the U.S. Food and Drug Administration (“FDA”) for clearance to improve balance in patients following a mild-to-moderate traumatic brain injury (mTBI) when combined with targeted physical therapy. The PoNS Treatment is the first and only tongue-delivered neuromodulation that combines stimulation of cranial nerves with physical and cognitive therapy to restore lost neurological function. During the third quarter of 2018, the Company submitted a request with the U.S. Food and Drug Administration (“FDA”) for de novo classification and 510(k) clearance of the PoNS device. In addition, during the third quarter of 2018, the Company also submitted an application for a Class II medical device license to Health Canada to market the PoNS device. In October 2018, the Company received a medical device license from Health Canada which authorizes the Company to market the PoNS device as a Class II medical device in Canada. The Company was incorporated in British Columbia, Canada, on March 13, 2014. On May 28, 2014, the Company completed a continuation via a plan of arrangement whereby the Company moved from being a corporation governed by the British Columbia Corporations Act to a corporation governed by the Wyoming Business Corporations Act. On July 20, 2018, the Company completed its reincorporation from Wyoming to the state of Delaware. The Company is based in Newtown, Pennsylvania. The Company has two wholly-owned subsidiaries, Neurohabilitation Corporation (“NHC”) and Helius Medical Technologies (Canada), Inc. (“Helius Canada”). The Company’s Class A common stock (“common stock”) is listed on the Nasdaq Capital Market (“Nasdaq”) and the Toronto Stock Exchange (the “TSX”). The common stock began trading on the Canadian Securities Exchange on June 23, 2014, under the ticker symbol “HSM” and the trading was subsequently transferred to the TSX on April 18, 2016. On April 11, 2018, the common stock began trading on Nasdaq under the ticker symbol “HSDT” after having been traded on the OTCQB in the United States (“U.S.”) under the ticker symbol “HSDT” since February 10, 2015. Reverse Stock Split Effective after the close of business on January 22, 2018, the Company completed a 1-for-5 reverse stock split of its Class A Common Stock. All share and per share amounts in this Quarterly Report have been reflected on a post-split basis. Going Concern The Company has never generated any product revenues or achieved profitable operations. As of September 30, 2018, the Company’s cash was approximately $12.4 million. The Company expects to continue to incur operating losses and net cash outflows until such time as it generates a level of revenue to support its cost structure. There is no assurance that the Company will achieve profitable operations, and, if achieved, whether it will be sustained on a continued basis. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s condensed consolidated financial statements have been prepared on the basis of continuity of operations, realization of assets and satisfaction of liabilities in the ordinary course of business. The Company intends to fund ongoing activities by utilizing its current cash on hand and by raising additional capital through equity or debt financings. There can be no assurance that the Company will be successful in raising that additional capital or that such capital, if available, will be on terms that are acceptable to the Company. If the Company is unable to raise sufficient additional capital, the Company may be compelled to reduce the scope of its operations and planned capital expenditures.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Company’s reporting currency is the U.S. Dollar (USD$”). Use of Estimates The preparation of the condensed consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and disclosure of contingent assets and liabilities. Significant estimates include the assumptions used in the fair value pricing model for stock-based compensation, derivative financial instruments and deferred income tax asset valuation allowance. Financial statements include estimates which, by their nature, are uncertain. Actual outcomes could differ from these estimates. Principles of Consolidation The accompanying unaudited condensed consolidated financial statements reflect the operations of Helius Medical Technologies, Inc. and its wholly-owned subsidiaries. The usual condition for a controlling financial interest is ownership of a majority of the voting interests of an entity. However, a controlling financial interest may also exist through arrangements that do not involve controlling voting interests. As such, the Company applies the guidance of ASC 810, Consolidations, Concentrations of Credit Risk The Company is subject to credit risk with respect to its cash. Amounts invested in such instruments are limited by credit rating, maturity, industry group, investment type and issuer. The Company is not currently exposed to any significant concentrations of credit risk from these financial instruments. The Company seeks to maintain safety and preservation of principal and diversification of risk, liquidity of investments sufficient to meet cash flow requirements and a competitive after-tax rate of return. Receivables Receivables are stated at their net realizable value. As of September 30, 2018 and December 31, 2017, receivables consisted primarily of Goods and Services Tax (“GST”) and Quebec Sales Tax (‘QST”) refunds related to the Company’s expenditures. Inventory The Company’s inventory consists or raw materials, primarily related to component parts for the initial launch build of the PoNS device. Inventory is stated at the lower of cost (average cost method) or net realizable value. Adjustments to reduce the cost of inventory to its net realizable value are made if required. No inventory write-offs were recorded during the nine months ended September 30, 2018. As of September 30, 2018, the carrying value of inventory was approximately $0.2 million. Property and Equipment Property and equipment are carried at cost, less accumulated depreciation. Depreciation is recognized using the straight-line method over the useful lives of the related asset or the term of the related lease. Expenditures for maintenance and repairs, which do not improve or extend the expected useful life of the assets, are expensed to operations while major repairs are capitalized. The Company’s property and equipment is comprised of leasehold improvements, furniture and fixtures, and software. The estimated useful life of its leasehold improvement is over the term of its lease of 5 years, the estimated useful life for the Company’s furniture and fixtures is 7 years, equipment has an estimated useful life of 15 years, while computer software and hardware has an estimated useful life of 3 to 5 years. The following tables summarizes the Company’s property and equipment as of September 30, 2018 and December 31, 2017 (amounts in thousands). As of As of September 30, 2018 December 31, 2017 Leasehold improvement $ 182 $ 173 Furniture and fixtures 170 — Equipment 219 — Computer software and hardware 44 17 Property and equipment 615 190 Less accumulated depreciation (57 ) (17 ) Property and equipment, net $ 558 $ 173 Foreign Currency Prior to April 1, 2018, the Company's functional currency was the Canadian dollar (“CAD$”). Translation gains and losses from the application of the USD$ as the reporting currency during the period that the Canadian dollar was the functional currency were included as part of cumulative currency translation adjustment, which is reported as a component of stockholders' deficit as accumulated other comprehensive income (loss). The Company re-assessed its functional currency and determined that as of April 1, 2018, its functional currency had changed from the CAD$ to the USD$ based on management's analysis of changes in the primary economic environment in which the Company operates. The change in functional currency was accounted for prospectively from April 1, 2018 and financial statements prior to and including the period ended March 31, 2018 have not been restated for the change in functional currency. For periods commencing April 1, 2018, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars using exchange rates in effect at the balance sheet date. Opening balances related to non-monetary assets and liabilities are based on prior period translated amounts, and non-monetary assets acquired, and non-monetary liabilities incurred after April 1, 2018 are translated at the approximate exchange rate prevailing at the date of the transaction. Revenue and expense transactions are translated at the approximate exchange rate in effect at the time of the transaction. Foreign exchange gains and losses are included in the condensed consolidated statement of operations and comprehensive loss as foreign exchange gain (loss). The functional currency of Helius Canada, the Company’s Canadian subsidiary is the CAD$ and the functional currency of NHC is the U.S. dollar USD$. Transactions in foreign currencies are recorded into the functional currency of the relevant subsidiary at the exchange rate in effect at the date of the transaction. Any monetary assets and liabilities arising from these transactions are translated into the functional currency at exchange rates in effect at the balance sheet date or on settlement. Revenues, expenses and cash flows are translated at the weighted-average rates of exchanges for the reporting period. The resulting currency translation adjustments are not included in the Company’s condensed consolidated statements of operations for the reporting period, but rather are accumulated and gains and losses are recorded in foreign exchange gain (loss) within the condensed consolidated statements of operations and comprehensive loss. Stock-Based Compensation The Company accounts for all stock-based payments and awards under the fair value-based method. The Company recognizes its stock-based compensation expense using the straight-line method. The Company accounts for the granting of stock options to employees and non-employees using the fair value method whereby all awards to are measured at fair value on the date of the grant. The fair value of all employee-related stock options is expensed over the requisite service period with a corresponding increase to additional paid-in capital. Upon exercise of stock options, the consideration paid by the option holder, together with the amount previously recognized in additional paid-in capital is recorded as an increase to common stock. Stock options granted to employees are accounted for as liabilities when they contain conditions or other features that are indexed to other than a market, performance or service conditions. Prior to the adoption of ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”), The Company uses the Black-Scholes option pricing model to calculate the fair value of stock options. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected term of the option, risk-free interest rates, the value of the common stock and expected dividend yield of the common stock. Changes in these assumptions can materially affect the fair value estimate. As a result of the change in the Company’s functional currency effective April 1, 2018, awards of options that provide for an exercise price that is not denominated in: (a) the currency of a market in which a substantial portion of the Company's equity securities trades, (b) the currency in which the employee's pay is denominated, or (c) the Company's functional currency, are required to be classified as liabilities. The change in the Company’s functional currency resulted in the reclassification of these awards from equity to liability-classified options. Liability classified options are re-measured to their fair values at the end of each reporting date with changes in the fair value recognized in stock-based compensation expense or additional paid-in capital until settlement or cancellation. Under ASC 718, when an award is reclassified from equity to liability, if at the reclassification date the original vesting conditions are expected to be satisfied, then the minimum amount of compensation cost to be recognized is based on the grant date fair value of the original award. Fair value changes below this minimum amount are recorded in additional paid-in capital. In June 2018, the Company’s Board of Directors approved subject to the consent of the holders of such options the modification of outstanding stock options with exercise prices denominated in CAD$ to convert the exercise prices of such options to USD$ based on the prevailing USD$/CAD$ exchange rates on the dates of the grants for such modified stock options. During the third quarter of 2018, employee and non-employee option holders owning stock options representing an aggregate of 2,741,146 shares of common stock consented to the modification. Employee stock options with a fair value of $10.3 million on August 8, 2018, which were previously classified as stock-based compensation liability, were reclassified to equity during the third quarter of 2018. Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company has adopted the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 740 Income Taxes Research and Development Expenses Research and development (“R&D”) expenses consist primarily of personnel costs, including salaries, benefits and stock-based compensation, clinical studies performed by contract research organizations, development and manufacturing of clinical trial devices and devices for manufacturing testing and materials and supplies. R&D costs are charged to operations when they are incurred. Segment Information Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. The Company operates and manages its business within one operating and reportable segment. Accordingly, the Company reports the accompanying consolidated financial statements in the aggregate in one reportable segment. Derivative Financial Instruments The Company evaluates its financial instruments and other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815, Derivatives and Hedging The classification of derivative financial instruments, including whether such instruments should be recorded as liabilities/assets or as equity, is reassessed at the end of each reporting period. Derivative financial instruments that become subject to reclassification are reclassified at the fair value of the instrument on the reclassification date. Derivative financial instruments will be classified in the condensed consolidated balance sheet as current if the right to exercise or settle the derivative financial instrument lies with the holder. Fair Value Measurements The Company accounts for financial instruments in accordance with ASC 820, Fair Value Measurements and Disclosures Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 – Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly; and Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. The Company’s financial instruments recorded in its condensed consolidated balance sheets consist primarily of cash, receivables, accounts payable, accrued liabilities and derivative financial instruments. The book values of these instruments, with the exception of derivative financial instruments approximate their fair values due to the immediate or short-term nature of these instruments. The Company’s derivative financial instruments are classified as Level 3 within the fair value hierarchy and are required to be recorded at fair value on a recurring basis. Unobservable inputs used in the valuation of these financial instruments include volatility of the underlying share price and the expected term. See Note 3 for the inputs used in the Black-Scholes option-pricing model as of September 30, 2018 and 2017 and the roll forward of the derivative financial instruments related to the Company’s warrants. See Note 4 for the inputs used in the Black-Scholes option-pricing model during the third quarter of 2018 for the roll forward of the derivative financial instruments related to the non-employee stock options. The following table summarizes the Company’s derivative financial instruments and stock-based compensation liability within the fair value hierarchy as of September 30, 2018 and December 31, 2017 (amounts in thousands): Fair Value Level 1 Level 2 Level 3 September 30, 2018 Liabilities: Warrants $ 14,278 — — $ 14,278 Derivative financial instruments $ 14,278 — — $ 14,278 December 31, 2017 Liabilities: Non-employee stock options $ 2,637 — — $ 2,637 Warrants 6,941 — — 6,941 Derivative financial instruments $ 9,578 — — $ 9,578 There were no transfers between any levels for any of the periods presented. Basic and Diluted Income (Loss) per Share Earnings or loss per share (“EPS”) is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income (loss) by the weighted average of all potentially dilutive shares of common stock that were outstanding during the periods presented. The treasury stock method is used in calculating diluted EPS for potentially dilutive stock options and warrants, which assumes that any proceeds received from the exercise of in-the-money stock options and warrants, would be used to purchase common shares at the average market price for the period. The basic and diluted loss per share for the periods noted below is as follows (amounts in thousands except shares and per share data): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Basic Numerator Net loss $ (4,517 ) $ (12,938 ) $ (23,508 ) $ (24,295 ) Denominator Weighted average common shares outstanding 23,377,941 19,225,057 22,221,667 18,368,973 Basic net loss per share $ (0.19 ) $ (0.67 ) $ (1.06 ) $ (1.32 ) Diluted Numerator: Net loss, basic $ (4,517 ) $ (12,938 ) $ (23,508 ) $ (24,295 ) Effect of dilutive securities: warrants (93 ) - - - Net loss, diluted $ (4,610 ) $ (12,938 ) $ (23,508 ) $ (24,295 ) Denominator: Weighted average common shares outstanding - basic 23,377,941 19,225,057 22,221,667 18,368,973 Potential common share issuances: Incremental dilutive shares from equity instruments (treasury stock method) 467,557 - - - Weighted average common shares outstanding 23,845,498 19,225,057 22,221,667 18,368,973 Diluted net loss per share $ (0.19 ) $ (0.67 ) $ (1.06 ) $ (1.32 ) For the three months ended September 30, 2018 a total of 3,133,552 stock options, 651,320 Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). Leases: Targeted Improvements In June 2018, the FASB issued ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”). In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement This ASU is effective for interim and annual reporting periods beginning after

Stockholders' Deficit

Stockholders' Deficit	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Stockholders' Deficit	3. STOCKHOLDERS’ DEFICIT On June 28, 2018, at the Company’s 2018 Annual Meeting of Shareholders, the Company’s shareholders approved the Company’s reincorporation from the state of Wyoming to the state of Delaware. On July 20, 2018, the Company completed its reincorporation from Wyoming to the state of Delaware. As a result, following the Company’s reincorporation in the state of Delaware, the Company’s authorized capital stock pursuant to its Delaware charter consists of 150,000,000 authorized shares of Class A common stock, at a par value per share of $0.001 and 10,000,000 authorized shares of preferred stock at a par value per share of $0.001. Holders of common stock are entitled to vote at any meeting of the Company’s stockholders on the basis of one vote per share of common stock owned as of the record date of such meeting. Each share of common stock entitles the holder to receive dividends, if any, as declared by the directors. No dividends have been declared since inception of the Company through September 30, 2018. In the event of a liquidation, dissolution or winding-up of the Company, other distribution of assets of the Company among its stockholders for the purposes of winding-up its affairs or upon a reduction of capital, the stockholders shall, share equally, share for share, in the remaining assets and property of the Company. On April 18, 2016, the Company closed its short form prospectus offering in Canada and a concurrent U.S. private placement (the “April 2016 Offering”) of units (the “Units”) with gross proceeds to the Company of $7.2 million through the issuance of Units at a price of CAD$5.00 per Unit. Each Unit consisted of one Class A common share in the capital of the Company (a “Common Share’) and one half of one Common Share purchase warrant (each whole warrant, a “Warrant”). Each warrant entitles the holder thereof to acquire one additional Common Share at an exercise price of CAD$7.50 per share on or before April 18, 2019. Mackie Research Capital Corporation (the “Agent”) acted as agent and sole book runner in connection with the April 2016 Offering. The Company paid the Agent a cash commission of $0.3 million and granted the Agent compensation options exercisable to purchase 87,210 Units at an exercise price of CAD$5.00 per Unit for a period of 24 months from the closing of the April 2016 Offering. The Company incurred other cash issuance costs of $1.1 million related to this offering. As of September 30, 2018, all remaining outstanding compensation options had been cancelled due to their expiration. On May 2, 2016, the Company closed the sale of the additional units issued pursuant to the exercise of the over-allotment option granted to the Agent in connection with the April 2016 Offering. The April 2016 Offering was made pursuant to a short form prospectus filed with the securities regulatory authorities in each of the provinces of Canada, except Québec. Pursuant to the exercise of the over-allotment option, the Company issued an additional 218,025 units at a price of CAD$5.00 per unit for additional gross proceeds to the Company of $0.9 million, bringing the total aggregate gross proceeds to the Company under the Offering to $8.1 million. Each over-allotment unit consisted of one Class A common share in the capital of the Company and one half of one Common Share purchase warrant. Each over-allotment warrant entitles the holder thereof to acquire one additional over-allotment Common Share at an exercise price of CAD$7.50 per share on or before April 18, 2019. In connection with the closing of the over-allotment option, the Company paid the Agent a cash commission of $0.1 million and granted to the Agent compensation options exercisable to purchase 13,081 over-allotment units at an exercise price of CAD$5.00 per unit for a period of 24 months from the closing of this Offering. As of September 30, 2018, all remaining outstanding compensation options had been cancelled due to their expiration. The proceeds from the April 2016 Offering were allocated on a relative fair value basis between the common stock and the warrants issued. The warrants issued in connection with the April 2016 Offering were classified within equity in the Company’s condensed consolidated balance sheets. These warrants were recorded in additional paid-in capital in the Company’s condensed consolidated balance sheets at their fair value. As discussed in Note 1, due to the change in the Company’s functional currency, as of April 1, 2018, these warrants have been reclassified to liabilities as derivative financial instruments on the Company’s condensed consolidated balance sheet as they are now priced in a currency other than the Company’s functional currency. As a result of the change in the Company’s functional currency effective April 1, 2018, warrants and compensation options having a fair value on grant date of approximately $1.4 million and $0.2 million, respectively, issued in connection with the April 2016 Offering were reclassified from additional paid-in capital to derivative financial instruments. As of September 30, 2018, there were 960,699 warrants outstanding related to the April 2016 offering with a fair value of $4.2 million, and no compensation options remained outstanding. The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the April 2016 Offering using the Black-Scholes option pricing model as of the grant date and as of April 1, 2018 and September 30, 2018: September 30, 2018 April 1, 2018 Grant Date Stock price CAD $12.65 CAD $12.87 CAD $5.45 Exercise price CAD $7.50 CAD $7.50 CAD $7.50 Warrant term 0.55 years 1.05 years 3.0 years Expected volatility 70.43 % 71.13 % 83.83 % Risk-free interest rate 1.74 % 1.60 % 0.60 % Dividend rate 0.00 % 0.00 % 0.00 % On February 16, 2017, the Company completed an underwritten registered public offering and issued an aggregate of 1,311,000 shares of common stock for gross proceeds of $9.2 million. The Company incurred share issuance costs of $1.2 million in connection with this offering. On June 28, 2017, the Company completed a non-brokered private placement of 800,000 shares of common stock for gross proceeds of $5.4 million. The Company incurred approximately $9 thousand in share issuance costs related to the private placement. In December 2017, the Company completed a three-tranche non-brokered private placement (the “December 2017 financing”) of 646,016 units for gross proceeds of approximately $6.3 million. Each unit consisted of one share of common stock and one share purchase warrant, and was sold at a price of $9.80 per unit. Each warrant entitles the holder to acquire one additional share of common stock and is exercisable over a period of 36 months following the respective closing of the December 2017 financing at an exercise price of USD$12.25 per warrant share. The first tranche, which closed on December 22, 2017, was for 270,915 units for which the Company received gross proceeds of approximately $2.6 million. The second tranche which closed on December 28, 2017, was for 171,020 units for which the Company received approximately $1.7 million, while the third tranche which closed on December 29, 2017, was for 204,081 units for which the Company received $2.0 million. The Company paid $0.1 million in share issuance costs related to the December 2017 financing. As a result of the change in the Company’s functional currency, these warrants have been reclassified from liabilities as derivative financial instruments to additional paid-in capital in the Company’s condensed consolidated balance sheet. As of April 1, 2018, $2.5 million, representing the fair value of warrants having USD$ exercise price were reclassified from derivative financial instruments to additional paid-in capital. The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the December 2017 financing using the Black-Scholes option pricing model as of the grant dates and on April 1, 2018. April 1, 2018 December 22, 2017 December 28, 2017 December 29, 2017 Stock price $ 10.11 $ 10.60 $ 12.45 $ 12.32 Exercise price $ 12.25 $ 12.25 $ 12.25 $ 12.25 Warrant term 2.7 years 3.0 years 3.0 years 3.0 years Expected volatility 65.40 % 60.24 % 60.24 % 60.24 % Risk-free interest rate 2.39 % 2.01 % 2.00 % 1.98 % Dividend rate 0.00 % 0.00 % 0.00 % 0.00 % On April 13, 2018, the Company issued 2,141,900 shares of its common stock and warrants to purchase 2,141,900 shares of the Company’s common stock in an underwritten public offering at a price of $7.47 per share and accompanying warrant. Gross proceeds from the offering were approximately $16.0 million. On April 24, 2018, the Company closed on the sale of an additional 321,285 shares of its common stock and warrants pursuant to the exercise of the over-allotment option (‘collectively the “April 2018 offering”) granted to the underwriters in connection with the offering at a price of $7.47 per share and accompanying warrants. Gross proceeds from the exercise of the over-allotment option were $2.4 million. BTIG, LLC and Echelon Wealth Partners acted as joint book-running managers for the April 2018 Offering. The Company paid approximately $1.1 million in underwriting discounts and commissions and incurred offering expenses of approximately $1.0 million in connection with the April 2018 Offering, resulting in net proceeds of $16.3 million from the April 2018 offering. The underwriting discounts and commissions and offering expenses were allocated between share issuance costs and expenses based on the relative fair values of common stock and warrants issued in connection with the April 2018 Offering. Each warrant issued in connection with the April 2018 offering entitles the holder to acquire one additional share of common stock at an exercise price of CAD$12.25 per share on or before April 10, 2021. Pursuant to the guidance of ASC 815 Derivatives and Hedging The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the April 2018 Offering using the Black-Scholes option pricing model as of the offering and over allotment dates as well as of September 30, 2018. September 30, 2018 April 24, 2018 April 13, 2018 Stock price CAD $12.65 CAD $10.76 CAD $9.85 Exercise price CAD $12.25 CAD $12.25 CAD $12.25 Warrant term 2.5 years 3.0 years 3.0 years Expected volatility 67.11 % 64.49 % 64.20 % Risk-free interest rate 2.23 % 2.02 % 1.99 % Dividend rate 0.00 % 0.00 % 0.00 % The following table summarizes warrants accounted for as liabilities and recorded as derivative financial instruments on the Company’s condensed consolidated balance sheets for the nine months ended September 30, 2018 and 2017 (amounts in thousands): Nine Months Ended September 30, 2018 2017 Fair value of warrants at beginning of period $ 6,941 $ 2,857 Issuance of warrants 7,372 — Exercise of warrants (3,012 ) — Fair value of previously equity-classified warrants 5,049 — Fair value of previously liability-classified warrants reclassified to additional paid-in capital (2,478 ) — Foreign exchange (gains) losses (142 ) — Change in fair value of warrants during the period 548 3,684 Fair value of warrants at end of period $ 14,278 $ 6,541 These warrants which are classified as derivative financial instruments in the Company’s condensed consolidated balance sheets are required to be re-measured at each reporting period, with the change in fair value recorded as a gain or loss in the change of fair value of derivative financial instruments, included in other income (expense) in the Company’s condensed consolidated statements of operations and comprehensive loss. The fair value of the warrants will continue to be classified as a liability until such time as they are exercised, expire or there is an amendment to the respective agreements that renders these financial instruments to be no longer classified as such. The fair value of all warrants classified as derivative financial instruments outstanding as of September 30, 2018 and December 31, 2017 were estimated using the Black-Scholes option pricing model with the following weighted average assumptions: September 30, 2018 December 31, 2017 Stock price CAD$ 12.65 CAD$ 12.32 Exercise price CAD$ 10.89 CAD$ 10.25 Warrant term 1.96 years 1.91 years Expected volatility 68.06 % 62.20 % Risk-free interest rate 2.09 % 1.83 % Dividend rate 0.00 % 0.00 % The following is a summary of the Company’s warrant activity during the nine months ended September 30, 2018: Number of Warrants Weighted Average Exercise Price CAD US CAD$ US$ Outstanding as of December 31, 2017 1,011,505 1,343,404 $ 7.38 $ 10.25 Granted 2,476,843 — 12.22 — Cancelled (22,699 ) (136,528 ) 5.00 15.00 Exercised (112,665 ) (555,556 ) 9.88 6.75 Outstanding as of September 30, 2018 3,352,984 651,320 $ 10.89 $ 12.24 The Company’s warrants outstanding and exercisable as of September 30, 2018 were as follows: Number of Warrants Outstanding Exercise Price Expiration Date 3,795 US $10.75 June 26, 2020 1,509 US $10.75 July 17, 2020 960,699 CAD $7.50 April 18, 2019 270,915 US$12.25 December 22, 2020 171,020 US$12.25 December 28, 2020 204,081 US$12.25 December 29, 2020 2,392,285 CAD$12.25 April 10, 2021 4,004,304

Stock-Based Payments

Stock-Based Payments	9 Months Ended
	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Payments	4. STOCK-BASED PAYMENTS On May 15, 2018, the Company’s Board of Directors authorized and approved the adoption of the 2018 Omnibus Incentive Plan (“2018 Plan” and together with the 2014 Plan and 2016 Plan, the “Plans”), under which an aggregate of 5,356,114 shares may be issued. Pursuant to the terms of the 2018 Plan, the Company is authorized to grant stock options, as well as awards of stock appreciation rights, restricted stock, unrestricted shares, restricted stock units, stock equivalent units and performance-based cash awards. These awards may be granted to directors, officers, employees and eligible consultants. Vesting and the term of an option is determined at the discretion of the Company’s Board of Directors. Subsequent to the adoption of the 2018 Plan, the Company ceased granting shares of common stock under either the 2014 Plan or the 2016 Plan. As of September 30, 2018, there was an aggregate of 4,963,708 shares of common stock remaining available for grant under the Company’s 2018 Plan. For the nine months ended September 30, 2018, the Company issued 754,906 stock options to employees and directors and issued 15,000 stock options to non-employees. The following is a summary of the Company’s stock option activity during the nine months ended September 30, 2018: Weighted Aggregate Number of Average Intrinsic Value Stock Options Exercise Price (in 000's) Outstanding as of December 31, 2017 2,448,646 $ 5.71 $ 16,960 Granted 769,906 10.37 — Exercised (85,000 ) 2.91 717 Outstanding as of September 30, 2018 3,133,552 $ 7.00 $ 9,731 Exercisable as of September 30, 2018 1,813,360 $ 3.13 $ 8,192 Upon the change in the Company’s functional currency effective April 1, 2018, stock options previously classified as equity were classified as liabilities. On April 1, 2018, these options had a fair value of approximately $10.0 million which was recorded in stock-based compensation liability in the Company’s condensed consolidated balance sheet, of which approximately $4.2 million was reclassified from additional paid-in capital and the remainder was recorded as additional stock-based compensation expense in the Company’s condensed consolidated statement of operations. In June 2018, the Company’s Board of Directors’ approved the modification of all outstanding stock options with exercise prices denominated in CAD$ to convert the exercise prices of such options to USD$, subject to the consent of the holders of such options. On August 8, 2018, following the consent of option holders, the Company re-measured stock options for which its holders had consented to the modification and recorded $0.3 million reduction to stock-based compensation liability and reclassified $10.3 million from liability to equity. The incremental expense as a result of the modification was immaterial to the Company’s condensed consolidated statement of operations. The following table summarizes the change in stock-based compensation liability on the Company’s condensed consolidated balance sheets for the six months ended September 30, 2018 (amounts in thousands): Six Months Ended September 30, 2018 Fair value of stock-based compensation liability at April 1, 2018 $ 10,061 Exercise of stock options classified as stock-based compensation liability (32 ) Foreign exchange gain (108 ) Stock-based compensation expense 417 Reclassification to additional paid-in capital upon modification of stock options (10,338 ) Fair value of stock-based compensation liability at September 30, 2018 $ - The following table summarizes stock options outstanding and exercisable by employees and directors as of September 30, 2018: Stock Options Outstanding Remaining Number of Number of Stock Contractual Life Exercise Fair Value Grant Date Stock Options Options Outstanding Expiration Date (In Years) Price Post Modification 1 Fair Value Exercisable 360,000 June 18, 2019 0.71 $ 2.77 $ 6.62 $ — 360,000 80,000 June 18, 2019 0.71 $ 2.77 $ 6.62 $ — 80,000 20,000 December 8, 2019 1.19 $ 12.72 $ 2.18 $ — 20,000 80,000 December 8, 2019 1.19 $ 12.72 $ 2.14 $ — 80,000 20,000 March 16, 2020 1.46 $ 12.52 $ 2.43 $ — 20,000 8,500 August 14, 2020 1.87 $ 3.79 $ 6.15 $ — 8,500 150,000 October 21, 2020 2.06 $ 3.20 $ 6.57 $ — 112,500 20,000 December 31, 2020 2.25 $ 4.48 $ 5.86 $ — 20,000 595,000 July 13, 2020 1.78 $ 5.35 $ 5.18 $ — 595,000 20,000 August 8, 2020 1.85 $ 4.98 $ 5.42 $ — 20,000 617,000 April 17, 2027 8.54 $ 8.13 $ 7.54 $ — 154,250 6,146 May 18, 2027 8.62 $ 7.35 $ 4.75 $ — 4,610 10,000 May 18, 2027 8.62 $ 7.35 $ 7.65 $ — 2,500 30,000 August 8, 2027 8.85 $ 10.38 $ 7.38 $ — 7,500 40,000 April 9, 2028 9.52 $ 9.03 $ 8.01 $ — — 337,500 May 15, 2028 9.62 $ 10.99 $ 7.89 $ — 48,750 150,000 July 9, 2028 9.77 $ 9.69 $ — $ 6.83 — 114,229 August 22, 2028 9.89 $ 10.23 $ — $ 7.21 — 13,177 September 4, 2028 9.92 $ 10.19 $ — $ 7.19 — 50,000 September 10, 2028 9.94 $ 10.34 $ — $ 7.30 — 50,000 September 24, 2028 9.98 $ 9.71 $ — $ 6.79 — 2,771,552 1,533,610 1. Reflects fair value of modified stock options on August 8, 2018. As of September 30, 2018 and 2017, the unrecognized compensation cost related to non-vested stock options outstanding for employees and directors, was $8.0 million and $4.1 million, respectively, to be recognized over a weighted-average remaining vesting period of approximately 3.0 years and 2.7 years, respectively. The Company recognizes compensation expense for only the portion of awards that are expected to vest. During the fourth quarter of 2017, upon a review of the Company’s equity compensation awards granted under the 2016 Plan it determined that the Company had inadvertently exceeded the annual per-person sub-limits involving an option award previously granted to a current executive officer. The aggregate amount of common stock represented by this excess award was 60,000 shares. This excess award was deemed to have been granted outside of the 2016 Plan and, as such, the Company applied liability accounting to the award. As a result, this excess award was to be re-measured at the end of each reporting period until such time that the Company’s shareholders approved the excess award, at which time the liability would be reclassified to equity. On June 28, 2018, the Company’s shareholders approved the excess award. On August 8, 2018, upon the modification of the exercise price of this stock option to convert such exercise price from CAD$ to USD$ as described above this excess award was re-measured again and reclassified from liability to equity for the portion of the option that had vested. The fair value of liability-classified stock options recorded as stock-based compensation liability for employees and directors as of August 8, 2018 and April 1, 2018 was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: August 8, 2018 April 1, 2018 Stock price CAD $12.14 CAD $12.87 Exercise price CAD $8.81 CAD $7.72 Expected term 4.96 years 4.23 years Expected volatility 76.34 % 72.56 % Risk-free interest rate 2.20 % 1.84 % Dividend rate 0.00 % 0.00 % Non-Employee Stock Options The following table summarizes stock options outstanding and exercisable by non-employees as of September 30, 2018: Stock Options Outstanding Remaining Number of Number of Stock Contractual Life Exercise Fair Value Grant Date Stock Options Options Outstanding Expiration Date (In Years) Price Post Modification 1 Fair Value Exercisable 80,000 June 18, 2019 0.71 $ 2.77 $ 6.62 80,000 30,000 December 8, 2019 1.19 $ 12.72 $ 2.18 30,000 77,000 October 3, 2020 2.01 $ 5.15 $ 5.35 36,000 110,000 October 28, 2020 2.08 $ 3.18 $ 6.59 110,000 20,000 May 18, 2027 8.62 $ 7.35 $ 7.65 5,000 15,000 August 8, 2027 8.85 $ 10.38 $ 7.38 3,750 15,000 November 6, 2027 9.09 $ 16.20 $ 6.98 — 15,000 August 22, 2028 9.89 $ 10.23 $ 8.87 15,000 362,000 279,750 1. Reflects fair value of modified stock options on August 8, 2018. The fair value of liability-classified stock options recorded as stock-based compensation liability for non-employees as of August 8, 2018 and April 1, 2018 was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: August 8, 2018 April 1, 2018 Stock price CAD $12.14 CAD $12.87 Exercise price CAD $7.13 CAD $7.12 Expected term 3.62 years 3.95 years Expected volatility 69.26 % 70.59 % Risk-free interest rate 2.18 % 1.92 % Dividend rate 0.00 % 0.00 % As of September 30, 2018 and 2017, the unrecognized compensation cost related to non-vested stock options outstanding for non-employees, was $0.1 million and $1.9 million, respectively, to be recognized over a weighted-average remaining vesting period of approximately 2.4 years and 3.7 years, respectively. The Company recognizes compensation expense for only the portion of awards that are expected to vest. During the third quarter of 2018 following the modification of stock options from CAD$ to USD$, stock options awarded to non-employees that are performing services for NHC were no longer being accounted for as derivative financial instruments. As a result, following the remeasurement of non-employee stock options on August 8, 2018, vested non-employee stock options were reclassified from liability to equity. The following table summarizes non-employee stock options that had been accounted for as derivative financial instruments for the nine months ended September 30, 2018 (amounts in thousands): Nine Months Ended September 30, 2018 2017 Fair value of non-employee options at beginning of period $ 2,637 $ 1,617 Exercise of non-employee options (737 ) — Foreign exchange gains (38 ) — Change in fair value of non-employee stock options during the period (656 ) 1,768 Reclassification to additional paid-in capital (1,206 ) — Fair value of non-employee options at end of period $ - $ 3,385 The fair value of non-employee stock options previously classified as derivative financial instruments as of August 8, 2018 and September 30, 2017 was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: August 8, 2018 September 30, 2017 Stock price CAD $12.14 CAD $17.70 Exercise price CAD $4.83 CAD $6.15 Expected term 0.93 years 1.84 years Expected volatility 73.18 % 60.77 % Risk-free interest rate 1.95 % 1.52 % Dividend rate 0.00 % 0.00 % Restricted Stock Units During the second quarter of 2017, the Company granted restricted stock units (“RSUs”) to certain employees under the 2016 Plan that vest over a three-year period, with 25% vested immediately. The fair value of the restricted stock units was based on the closing price of the Company’s common stock on the date of grant. As of September 30, 2018, the Company had 964 RSUs outstanding with a weighted average grant date fair value of CAD$10.00 per share. For the nine months ended September 30, 2018, the Company issued 705 net shares of common stock (net of tax withholding of 258 shares) in settlement of vested RSUs. Stock-Based Compensation Expense Stock-based compensation expense is classified in the Company’s condensed consolidated statements of operations and comprehensive loss as follows (amounts in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Research and development $ 208 $ 121 $ 745 $ 252 General and administrative 317 553 6,500 1,212 Total $ 525 $ 674 $ 7,245 $ 1,464

Accrued Expenses

Accrued Expenses	9 Months Ended
	Sep. 30, 2018
Payables And Accruals [Abstract]
Accrued Expenses	5. ACCRUED EXPENSES Accrued expenses consisted of the following (amounts in thousands): September 30, 2018 December 31, 2017 Employees benefits $ 433 $ 442 Professional services 260 88 Legal expense 277 343 Advance from U.S Army 233 233 Rent 100 97 Severance — 38 Other 1 1 $ 1,304 $ 1,242

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	6. COMMITMENTS AND CONTINGENCIES (a) On January 22, 2013, The Company entered into a license agreement with Advanced NeuroRehabilitation, LLC (“ANR”) for an exclusive right to ANR’s patent pending technology, claims and knowhow. In addition to the issuance 3,207,005 shares of common stock to ANR, the Company agreed to pay a 4% royalty on net revenue on the sales of devices covered by the patent-pending technology and services related to the treatment or use of devices covered by the patent-pending technology. The Company has not made any royalty payments to date under this agreement. (b) On October 30, 2017, NHC amended the Asset Purchase Agreement with A&B which specified that if the Company fails to obtain FDA marketing authorization for commercialization of or otherwise fails to ensure that the PoNS device is available for purchase by the U.S. Government by December 31, 2021, the Company would be subject to a $2.0 million contract penalty payable to A&B, unless the Company receives an exemption for the requirement of FDA marketing authorization from the US Army Medical Material Agency. Based on this amendment the Company has determined that the possibility of a payment under this contractual penalty is remote. (c) In November 2014, the Company signed a development and distribution agreement with Altair LLC to apply for registration and distribution of the PoNS device in the territories of the former Soviet Union. The Company will receive a 7% royalty on sales of the devices within the territories. However, there is no assurance that such commercialization will occur. (d) In March 2017, the Company entered into a lease for office space in Newtown, Pennsylvania. The initial term of the lease is from July 1, 2017 through December 31, 2022, with an option to extend until 2027. In July 2017, the Company amended the contract to commence the lease on July 17, 2017 through January 16, 2023, with an option to extend until January 2028. Monthly rent plus utilities will be approximately $20,000 per month beginning in January 2018 with a 3% annual increase . The future minimum lease payments related to the Company’s non-cancellable operating lease commitments were as follows (amounts in thousands): For the Period Ending December 31, 2018 (remaining three months) $ 60 2019 246 2020 253 2021 260 2022 267 Thereafter 12 $ 1,098 (e) On December 29, 2017, NHC, a wholly owned subsidiary of the Company entered into a Manufacturing and Supply Agreement (“MSA”) with Key Tronic Corporation (“Key Tronic”), for the manufacture and supply of the Company’s PoNS device based upon the Company’s product specifications as set forth in the MSA. Per the agreement, the Company shall provide to Key Tronic a rolling forecast for the procurement of parts and material and within normal lead times based on estimated delivery dates for the manufacture of the PoNS device. The term of the agreement will be for three-years and will automatically renew for additional consecutive terms of one year, unless cancelled by either party upon 180-day written notice to the other party prior to the end of the then current term. During the third quarter of 2018, the Company provided an initial forecast to Key Tronic to deliver initial launch quantities of approximately $1.0 million. (f) In September 2018, the Company’s wholly owned subsidiaries NHC and Helius Canada entered into an exclusive strategic and distribution alliance with HealthTech Connex, Inc. (“HTC”), a health technology company located in Surrey, BC, Canada and Heuro Canada Inc. (“Heuro”) a wholly owned subsidiary of HTC, to generate a model for the PoNS Treatment that would be transferable to other neuroplasticity clinics in Canada. Under the terms of the agreement, Heuro will be responsible for commercializing the PoNS Treatment in Canada during the initial term with a goal of engaging three founding clinics. The agreement also includes a supply arrangement whereby Heuro shall order and the Company shall invoice Heuro for the PoNS device. The agreement also provide for HTC to pay the Company CAD$0.8 million in partial consideration for the exclusivity right granted by the Company to Heuro, over a three year period. The Company has also agreed to fund up to CAD$1.0 million of Heuro’s operating budget as agreed upon by a joint steering committee but not to exceed 50% of the operating budget associated with this arrangement and also share in the net profit/loss of Heuro as will be defined on a 50/50 basis with HTC. The term of this agreement is the earlier of five years or the formal adoption of a clinical expansion plan which is expected to be within the first year. As of September 30, 2018, the Company had recorded CAD$0.2 million in accounts payable for its share of estimated costs incurred by Heuro and recorded an additional $0.2 million expenses incurred by the Company in performing services on behalf of Heuro.

Variable Interest Entities

Variable Interest Entities	9 Months Ended
	Sep. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Variable Interest Entities	7. VARIABLE INTEREST ENTITIES A variable interest entity ("VIE") is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support, or (ii) has equity investors who lack the characteristics of a controlling financial interest. Under ASC 810 Consolidation • the power to direct the activities that most significantly impact the economic performance of the VIE; and • the right to receive benefits from, or the obligation to absorb losses of, the VIE that could be potentially significant to the VIE. The Company regularly assesses its relationships with contractual third party and other entities for potential VIE’s. In making this assessment, the Company considers the potential that its contracts or other arrangements provide subordinated financial support, absorb losses or rights to residual returns of the entity and the ability to directly or indirectly make decisions about the entity’s activities. If the Company determines that it is the primary beneficiary of a VIE, the Company consolidates the statements of operations and financial condition of the VIE into its condensed consolidated financial statements. Unconsolidated Variable Interest Entity The Company utilized the consolidation guidance under ASC 810 to determine whether Heuro was a VIE, and if so, whether the Company was the primary beneficiary of Heuro (see Note 6(f)). As of September 30, 2018, the Company concluded that Heuro is a VIE based on the fact that the equity investment at risk in Heuro is not sufficient. The Company’s variable interests in Heuro arise from a profit sharing arrangement with Heuro. In determining whether the Company is the primary beneficiary and whether the Company has the right to receive benefits and the obligation to absorb losses that could potentially be significant to the VIE, the Company evaluated its economic interest in Heuro. This evaluation considered all relevant factors of Heuro’s structure, including its capital structure, contractual rights to earnings (losses) as well as other contractual arrangements that have the potential to be economically significant. Following the guidance in ASC 810, although the Company has the obligation to absorb losses as of September 30, 2018, the Company concluded that it is not the primary beneficiary as it does not have the power to direct the activities that most significantly affect the economic performance of Heuro. The significant economic activities identified were financing activities, research and development activities, commercialization activities, supply and distribution activities, business strategy activities and clinic expansion activities. The evaluation of each of these factors in reaching a conclusion about the potential significance of the Company’s economic interests and control was a matter that required the exercise of professional judgement. Accordingly, as of September 30, 2018, the Company did not consolidate Heuro in its condensed consolidated financial statements.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	8. RELATED PARTY TRANSACTIONS During the three months ended September 30, 2018 and 2017, the Company paid $25 thousand and $0 respectively, in consulting fees to a director of the Company. In April 2016, the Company entered into a consulting agreement with Montel Media, Inc. (“Montel Media”), pursuant to which Montel Media provides consulting services for the promotion of the Company’s clinical trials and ongoing media and marketing strategies. Under the agreement, Montel Media received $15,000 per month. During the first quarter of 2018, the Company terminated its agreement with Montel Media. Montel Media is owned by Montel Williams, who beneficially owns greater than 5% of the Company’s common stock. The Company paid Montel Media $45 thousand and $0.1 million during the nine months ended September 30, 2018 and 2017, respectively, and $0 and $45 thousand during the three months ended September 30, 2018 and 2017, respectively pursuant to the consulting agreement. For the three months ended September 30, 2018, a benefit of $17 thousand, which included a foreign exchange gain of $5 thousand compared to an expense of $1.4 million for the three months ended September 30, 2017, was included in the change in fair value of derivative financial instruments as the fair value of stock-based compensation attributed to the options granted to a director for consulting services rendered with respect to the design and development of the PoNS device. For the nine months ended September 30, 2018, a benefit of $0.3 million, which included a foreign exchange gain of $18 thousand compared to an expense of $1.5 million for the nine months ended September 30, 2017, was included in the change in fair value of derivative financial instruments as the fair value of stock-based compensation attributed to the options granted to a director for consulting services rendered with respect to the design and development of the PoNS device. The Company’s Chief Medical Officer is a founding member of Clinvue LLC, (“Clinvue”), a company that provides regulatory advisory services to the Company. For the three months ended September 30, 2018 and 2017, the Company made no payment to Clinvue for consulting services. For the nine months ended September 30, 2018 and 2017, the Company paid Clinvue approximately $0.1 million and $17 thousand, respectively, for consulting services. In connection with the December 2017 financing, the Company’s Chief Executive Officer, its Chief Financial Officer/Chief Operating Officer, two directors and A&B (HK) Company Ltd. a greater than 5% owner of the Company’s outstanding common stock subscribed for units in the December 2017 financing. The following table summarizes the participation of these individuals and entities in the December 2017 financing (subscription amounts in thousands): Units Purchased Subscription Amount A&B (HK) Company Ltd. 204,081 $ 2,000 Director 1 76,530 750 Director 2 51,019 500 CEO 25,510 250 CFO/COO 15,816 155 372,956 $ 3,655

Sole-Source Cost-Sharing Agreem

Sole-Source Cost-Sharing Agreement	9 Months Ended
	Sep. 30, 2018
Disclosure Of Cost Sharing Agreement [Abstract]
Sole-Source Cost-Sharing Agreement	9. SOLE-SOURCE COST-SHARING AGREEMENT In July 2015, the Company entered into a sole source cost sharing agreement with the U.S. Army Medical Research and Materiel Command (“USAMRMC”). Under the terms of the contract, the USAMRMC will reimburse the Company up to a maximum of $3.0 million to conduct a registrational trial investigating the safety and effectiveness of the PoNS device for the treatment of chronic balance deficits due to mild to moderate traumatic brain injury. Reimbursement of expenses under the agreement is based on a schedule of milestones related to the completion of subjects in the trial. The original contract expired on December 31, 2016; however, the Company extended the contract agreement through December 31, 2017. On November 7, 2017, the Company received another extension of the contract agreement to December 31, 2018. As of September 30, 2018, the Company has received a total of $3.0 million with respect to expenses reimbursed for amounts owed to the Company for completion of development milestones, of which $0.2 million of the total received has been recorded as an advance against the fifth and final milestone. All reimbursement amounts received are credited directly to the accounts in which the original expense is recorded, including research and development, wages and salaries, and legal expenses. In addition, during the third quarter of 2017, the Company announced the execution of an extension to its Cooperative Research and Development Agreement (“CRADA”) with the USAMRMC through 2018 and extended the deadline for commercialization of the PoNS device to December 31, 2021.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Reverse Stock Split	Reverse Stock Split Effective after the close of business on January 22, 2018, the Company completed a 1-for-5 reverse stock split of its Class A Common Stock. All share and per share amounts in this Quarterly Report have been reflected on a post-split basis.
Going Concern	Going Concern The Company has never generated any product revenues or achieved profitable operations. As of September 30, 2018, the Company’s cash was approximately $12.4 million. The Company expects to continue to incur operating losses and net cash outflows until such time as it generates a level of revenue to support its cost structure. There is no assurance that the Company will achieve profitable operations, and, if achieved, whether it will be sustained on a continued basis. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s condensed consolidated financial statements have been prepared on the basis of continuity of operations, realization of assets and satisfaction of liabilities in the ordinary course of business. The Company intends to fund ongoing activities by utilizing its current cash on hand and by raising additional capital through equity or debt financings. There can be no assurance that the Company will be successful in raising that additional capital or that such capital, if available, will be on terms that are acceptable to the Company. If the Company is unable to raise sufficient additional capital, the Company may be compelled to reduce the scope of its operations and planned capital expenditures.
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Company’s reporting currency is the U.S. Dollar (USD$”).
Use of Estimates	Use of Estimates The preparation of the condensed consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and disclosure of contingent assets and liabilities. Significant estimates include the assumptions used in the fair value pricing model for stock-based compensation, derivative financial instruments and deferred income tax asset valuation allowance. Financial statements include estimates which, by their nature, are uncertain. Actual outcomes could differ from these estimates.
Principles of Consolidation	Principles of Consolidation The accompanying unaudited condensed consolidated financial statements reflect the operations of Helius Medical Technologies, Inc. and its wholly-owned subsidiaries. The usual condition for a controlling financial interest is ownership of a majority of the voting interests of an entity. However, a controlling financial interest may also exist through arrangements that do not involve controlling voting interests. As such, the Company applies the guidance of ASC 810, Consolidations,
Concentrations of Credit Risk	Concentrations of Credit Risk The Company is subject to credit risk with respect to its cash. Amounts invested in such instruments are limited by credit rating, maturity, industry group, investment type and issuer. The Company is not currently exposed to any significant concentrations of credit risk from these financial instruments. The Company seeks to maintain safety and preservation of principal and diversification of risk, liquidity of investments sufficient to meet cash flow requirements and a competitive after-tax rate of return.
Receivables	Receivables Receivables are stated at their net realizable value. As of September 30, 2018 and December 31, 2017, receivables consisted primarily of Goods and Services Tax (“GST”) and Quebec Sales Tax (‘QST”) refunds related to the Company’s expenditures.
Inventory	Inventory The Company’s inventory consists or raw materials, primarily related to component parts for the initial launch build of the PoNS device. Inventory is stated at the lower of cost (average cost method) or net realizable value. Adjustments to reduce the cost of inventory to its net realizable value are made if required. No inventory write-offs were recorded during the nine months ended September 30, 2018. As of September 30, 2018, the carrying value of inventory was approximately $0.2 million.
Property and Equipment	Property and Equipment Property and equipment are carried at cost, less accumulated depreciation. Depreciation is recognized using the straight-line method over the useful lives of the related asset or the term of the related lease. Expenditures for maintenance and repairs, which do not improve or extend the expected useful life of the assets, are expensed to operations while major repairs are capitalized. The Company’s property and equipment is comprised of leasehold improvements, furniture and fixtures, and software. The estimated useful life of its leasehold improvement is over the term of its lease of 5 years, the estimated useful life for the Company’s furniture and fixtures is 7 years, equipment has an estimated useful life of 15 years, while computer software and hardware has an estimated useful life of 3 to 5 years. The following tables summarizes the Company’s property and equipment as of September 30, 2018 and December 31, 2017 (amounts in thousands). As of As of September 30, 2018 December 31, 2017 Leasehold improvement $ 182 $ 173 Furniture and fixtures 170 — Equipment 219 — Computer software and hardware 44 17 Property and equipment 615 190 Less accumulated depreciation (57 ) (17 ) Property and equipment, net $ 558 $ 173
Foreign Currency	Foreign Currency Prior to April 1, 2018, the Company's functional currency was the Canadian dollar (“CAD$”). Translation gains and losses from the application of the USD$ as the reporting currency during the period that the Canadian dollar was the functional currency were included as part of cumulative currency translation adjustment, which is reported as a component of stockholders' deficit as accumulated other comprehensive income (loss). The Company re-assessed its functional currency and determined that as of April 1, 2018, its functional currency had changed from the CAD$ to the USD$ based on management's analysis of changes in the primary economic environment in which the Company operates. The change in functional currency was accounted for prospectively from April 1, 2018 and financial statements prior to and including the period ended March 31, 2018 have not been restated for the change in functional currency. For periods commencing April 1, 2018, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars using exchange rates in effect at the balance sheet date. Opening balances related to non-monetary assets and liabilities are based on prior period translated amounts, and non-monetary assets acquired, and non-monetary liabilities incurred after April 1, 2018 are translated at the approximate exchange rate prevailing at the date of the transaction. Revenue and expense transactions are translated at the approximate exchange rate in effect at the time of the transaction. Foreign exchange gains and losses are included in the condensed consolidated statement of operations and comprehensive loss as foreign exchange gain (loss). The functional currency of Helius Canada, the Company’s Canadian subsidiary is the CAD$ and the functional currency of NHC is the U.S. dollar USD$. Transactions in foreign currencies are recorded into the functional currency of the relevant subsidiary at the exchange rate in effect at the date of the transaction. Any monetary assets and liabilities arising from these transactions are translated into the functional currency at exchange rates in effect at the balance sheet date or on settlement. Revenues, expenses and cash flows are translated at the weighted-average rates of exchanges for the reporting period. The resulting currency translation adjustments are not included in the Company’s condensed consolidated statements of operations for the reporting period, but rather are accumulated and gains and losses are recorded in foreign exchange gain (loss) within the condensed consolidated statements of operations and comprehensive loss.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for all stock-based payments and awards under the fair value-based method. The Company recognizes its stock-based compensation expense using the straight-line method. The Company accounts for the granting of stock options to employees and non-employees using the fair value method whereby all awards to are measured at fair value on the date of the grant. The fair value of all employee-related stock options is expensed over the requisite service period with a corresponding increase to additional paid-in capital. Upon exercise of stock options, the consideration paid by the option holder, together with the amount previously recognized in additional paid-in capital is recorded as an increase to common stock. Stock options granted to employees are accounted for as liabilities when they contain conditions or other features that are indexed to other than a market, performance or service conditions. Prior to the adoption of ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”), The Company uses the Black-Scholes option pricing model to calculate the fair value of stock options. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected term of the option, risk-free interest rates, the value of the common stock and expected dividend yield of the common stock. Changes in these assumptions can materially affect the fair value estimate. As a result of the change in the Company’s functional currency effective April 1, 2018, awards of options that provide for an exercise price that is not denominated in: (a) the currency of a market in which a substantial portion of the Company's equity securities trades, (b) the currency in which the employee's pay is denominated, or (c) the Company's functional currency, are required to be classified as liabilities. The change in the Company’s functional currency resulted in the reclassification of these awards from equity to liability-classified options. Liability classified options are re-measured to their fair values at the end of each reporting date with changes in the fair value recognized in stock-based compensation expense or additional paid-in capital until settlement or cancellation. Under ASC 718, when an award is reclassified from equity to liability, if at the reclassification date the original vesting conditions are expected to be satisfied, then the minimum amount of compensation cost to be recognized is based on the grant date fair value of the original award. Fair value changes below this minimum amount are recorded in additional paid-in capital. In June 2018, the Company’s Board of Directors approved subject to the consent of the holders of such options the modification of outstanding stock options with exercise prices denominated in CAD$ to convert the exercise prices of such options to USD$ based on the prevailing USD$/CAD$ exchange rates on the dates of the grants for such modified stock options. During the third quarter of 2018, employee and non-employee option holders owning stock options representing an aggregate of 2,741,146 shares of common stock consented to the modification. Employee stock options with a fair value of $10.3 million on August 8, 2018, which were previously classified as stock-based compensation liability, were reclassified to equity during the third quarter of 2018.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company has adopted the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 740 Income Taxes
Research and Development Expenses	Research and Development Expenses Research and development (“R&D”) expenses consist primarily of personnel costs, including salaries, benefits and stock-based compensation, clinical studies performed by contract research organizations, development and manufacturing of clinical trial devices and devices for manufacturing testing and materials and supplies. R&D costs are charged to operations when they are incurred.
Segment Information	Segment Information Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. The Company operates and manages its business within one operating and reportable segment. Accordingly, the Company reports the accompanying consolidated financial statements in the aggregate in one reportable segment.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments and other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815, Derivatives and Hedging The classification of derivative financial instruments, including whether such instruments should be recorded as liabilities/assets or as equity, is reassessed at the end of each reporting period. Derivative financial instruments that become subject to reclassification are reclassified at the fair value of the instrument on the reclassification date. Derivative financial instruments will be classified in the condensed consolidated balance sheet as current if the right to exercise or settle the derivative financial instrument lies with the holder.
Fair Value Measurements	Fair Value Measurements The Company accounts for financial instruments in accordance with ASC 820, Fair Value Measurements and Disclosures Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 – Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly; and Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. The Company’s financial instruments recorded in its condensed consolidated balance sheets consist primarily of cash, receivables, accounts payable, accrued liabilities and derivative financial instruments. The book values of these instruments, with the exception of derivative financial instruments approximate their fair values due to the immediate or short-term nature of these instruments. The Company’s derivative financial instruments are classified as Level 3 within the fair value hierarchy and are required to be recorded at fair value on a recurring basis. Unobservable inputs used in the valuation of these financial instruments include volatility of the underlying share price and the expected term. See Note 3 for the inputs used in the Black-Scholes option-pricing model as of September 30, 2018 and 2017 and the roll forward of the derivative financial instruments related to the Company’s warrants. See Note 4 for the inputs used in the Black-Scholes option-pricing model during the third quarter of 2018 for the roll forward of the derivative financial instruments related to the non-employee stock options. The following table summarizes the Company’s derivative financial instruments and stock-based compensation liability within the fair value hierarchy as of September 30, 2018 and December 31, 2017 (amounts in thousands): Fair Value Level 1 Level 2 Level 3 September 30, 2018 Liabilities: Warrants $ 14,278 — — $ 14,278 Derivative financial instruments $ 14,278 — — $ 14,278 December 31, 2017 Liabilities: Non-employee stock options $ 2,637 — — $ 2,637 Warrants 6,941 — — 6,941 Derivative financial instruments $ 9,578 — — $ 9,578 There were no transfers between any levels for any of the periods presented.
Basic and Diluted Income (Loss) per Share	Basic and Diluted Income (Loss) per Share Earnings or loss per share (“EPS”) is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income (loss) by the weighted average of all potentially dilutive shares of common stock that were outstanding during the periods presented. The treasury stock method is used in calculating diluted EPS for potentially dilutive stock options and warrants, which assumes that any proceeds received from the exercise of in-the-money stock options and warrants, would be used to purchase common shares at the average market price for the period. The basic and diluted loss per share for the periods noted below is as follows (amounts in thousands except shares and per share data): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Basic Numerator Net loss $ (4,517 ) $ (12,938 ) $ (23,508 ) $ (24,295 ) Denominator Weighted average common shares outstanding 23,377,941 19,225,057 22,221,667 18,368,973 Basic net loss per share $ (0.19 ) $ (0.67 ) $ (1.06 ) $ (1.32 ) Diluted Numerator: Net loss, basic $ (4,517 ) $ (12,938 ) $ (23,508 ) $ (24,295 ) Effect of dilutive securities: warrants (93 ) - - - Net loss, diluted $ (4,610 ) $ (12,938 ) $ (23,508 ) $ (24,295 ) Denominator: Weighted average common shares outstanding - basic 23,377,941 19,225,057 22,221,667 18,368,973 Potential common share issuances: Incremental dilutive shares from equity instruments (treasury stock method) 467,557 - - - Weighted average common shares outstanding 23,845,498 19,225,057 22,221,667 18,368,973 Diluted net loss per share $ (0.19 ) $ (0.67 ) $ (1.06 ) $ (1.32 ) For the three months ended September 30, 2018 a total of 3,133,552 stock options, 651,320
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). Leases: Targeted Improvements In June 2018, the FASB issued ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”). In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement This ASU is effective for interim and annual reporting periods beginning after

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Summary of Property and Equipment	The following tables summarizes the Company’s property and equipment as of September 30, 2018 and December 31, 2017 (amounts in thousands). As of As of September 30, 2018 December 31, 2017 Leasehold improvement $ 182 $ 173 Furniture and fixtures 170 — Equipment 219 — Computer software and hardware 44 17 Property and equipment 615 190 Less accumulated depreciation (57 ) (17 ) Property and equipment, net $ 558 $ 173
Summary of Derivative Financial Instruments and Stock-Based Compensation Liability for Non-employee Stock Options	The following table summarizes the Company’s derivative financial instruments and stock-based compensation liability within the fair value hierarchy as of September 30, 2018 and December 31, 2017 (amounts in thousands): Fair Value Level 1 Level 2 Level 3 September 30, 2018 Liabilities: Warrants $ 14,278 — — $ 14,278 Derivative financial instruments $ 14,278 — — $ 14,278 December 31, 2017 Liabilities: Non-employee stock options $ 2,637 — — $ 2,637 Warrants 6,941 — — 6,941 Derivative financial instruments $ 9,578 — — $ 9,578
Summary of Basic and Diluted Loss per Share	The basic and diluted loss per share for the periods noted below is as follows (amounts in thousands except shares and per share data): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Basic Numerator Net loss $ (4,517 ) $ (12,938 ) $ (23,508 ) $ (24,295 ) Denominator Weighted average common shares outstanding 23,377,941 19,225,057 22,221,667 18,368,973 Basic net loss per share $ (0.19 ) $ (0.67 ) $ (1.06 ) $ (1.32 ) Diluted Numerator: Net loss, basic $ (4,517 ) $ (12,938 ) $ (23,508 ) $ (24,295 ) Effect of dilutive securities: warrants (93 ) - - - Net loss, diluted $ (4,610 ) $ (12,938 ) $ (23,508 ) $ (24,295 ) Denominator: Weighted average common shares outstanding - basic 23,377,941 19,225,057 22,221,667 18,368,973 Potential common share issuances: Incremental dilutive shares from equity instruments (treasury stock method) 467,557 - - - Weighted average common shares outstanding 23,845,498 19,225,057 22,221,667 18,368,973 Diluted net loss per share $ (0.19 ) $ (0.67 ) $ (1.06 ) $ (1.32 )

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	9 Months Ended
	Sep. 30, 2018
Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants	The fair value of all warrants classified as derivative financial instruments outstanding as of September 30, 2018 and December 31, 2017 were estimated using the Black-Scholes option pricing model with the following weighted average assumptions: September 30, 2018 December 31, 2017 Stock price CAD$ 12.65 CAD$ 12.32 Exercise price CAD$ 10.89 CAD$ 10.25 Warrant term 1.96 years 1.91 years Expected volatility 68.06 % 62.20 % Risk-free interest rate 2.09 % 1.83 % Dividend rate 0.00 % 0.00 %
Summary of Warrants Accounted for as Liabilities and Recorded as Derivative Financial Instruments	The following table summarizes warrants accounted for as liabilities and recorded as derivative financial instruments on the Company’s condensed consolidated balance sheets for the nine months ended September 30, 2018 and 2017 (amounts in thousands): Nine Months Ended September 30, 2018 2017 Fair value of warrants at beginning of period $ 6,941 $ 2,857 Issuance of warrants 7,372 — Exercise of warrants (3,012 ) — Fair value of previously equity-classified warrants 5,049 — Fair value of previously liability-classified warrants reclassified to additional paid-in capital (2,478 ) — Foreign exchange (gains) losses (142 ) — Change in fair value of warrants during the period 548 3,684 Fair value of warrants at end of period $ 14,278 $ 6,541
Summary of Warrant Activity	The following is a summary of the Company’s warrant activity during the nine months ended September 30, 2018: Number of Warrants Weighted Average Exercise Price CAD US CAD$ US$ Outstanding as of December 31, 2017 1,011,505 1,343,404 $ 7.38 $ 10.25 Granted 2,476,843 — 12.22 — Cancelled (22,699 ) (136,528 ) 5.00 15.00 Exercised (112,665 ) (555,556 ) 9.88 6.75 Outstanding as of September 30, 2018 3,352,984 651,320 $ 10.89 $ 12.24
Warrants Outstanding and Exercisable	The Company’s warrants outstanding and exercisable as of September 30, 2018 were as follows: Number of Warrants Outstanding Exercise Price Expiration Date 3,795 US $10.75 June 26, 2020 1,509 US $10.75 July 17, 2020 960,699 CAD $7.50 April 18, 2019 270,915 US$12.25 December 22, 2020 171,020 US$12.25 December 28, 2020 204,081 US$12.25 December 29, 2020 2,392,285 CAD$12.25 April 10, 2021 4,004,304
April 2016 Offering
Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants	The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the April 2016 Offering using the Black-Scholes option pricing model as of the grant date and as of April 1, 2018 and September 30, 2018: September 30, 2018 April 1, 2018 Grant Date Stock price CAD $12.65 CAD $12.87 CAD $5.45 Exercise price CAD $7.50 CAD $7.50 CAD $7.50 Warrant term 0.55 years 1.05 years 3.0 years Expected volatility 70.43 % 71.13 % 83.83 % Risk-free interest rate 1.74 % 1.60 % 0.60 % Dividend rate 0.00 % 0.00 % 0.00 %
December 2017 Financing
Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants	The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the December 2017 financing using the Black-Scholes option pricing model as of the grant dates and on April 1, 2018. April 1, 2018 December 22, 2017 December 28, 2017 December 29, 2017 Stock price $ 10.11 $ 10.60 $ 12.45 $ 12.32 Exercise price $ 12.25 $ 12.25 $ 12.25 $ 12.25 Warrant term 2.7 years 3.0 years 3.0 years 3.0 years Expected volatility 65.40 % 60.24 % 60.24 % 60.24 % Risk-free interest rate 2.39 % 2.01 % 2.00 % 1.98 % Dividend rate 0.00 % 0.00 % 0.00 % 0.00 %
April 2018 Offering
Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants	The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the April 2018 Offering using the Black-Scholes option pricing model as of the offering and over allotment dates as well as of September 30, 2018. September 30, 2018 April 24, 2018 April 13, 2018 Stock price CAD $12.65 CAD $10.76 CAD $9.85 Exercise price CAD $12.25 CAD $12.25 CAD $12.25 Warrant term 2.5 years 3.0 years 3.0 years Expected volatility 67.11 % 64.49 % 64.20 % Risk-free interest rate 2.23 % 2.02 % 1.99 % Dividend rate 0.00 % 0.00 % 0.00 %

Stock-Based Payments (Tables)

Stock-Based Payments (Tables)	9 Months Ended
	Sep. 30, 2018
Summary of Company's Stock Option Activity	The following is a summary of the Company’s stock option activity during the nine months ended September 30, 2018: Weighted Aggregate Number of Average Intrinsic Value Stock Options Exercise Price (in 000's) Outstanding as of December 31, 2017 2,448,646 $ 5.71 $ 16,960 Granted 769,906 10.37 — Exercised (85,000 ) 2.91 717 Outstanding as of September 30, 2018 3,133,552 $ 7.00 $ 9,731 Exercisable as of September 30, 2018 1,813,360 $ 3.13 $ 8,192
Summary of Change in Stock-Based Compensation Liability on Company's Condensed Consolidated Balance Sheets	The following table summarizes the change in stock-based compensation liability on the Company’s condensed consolidated balance sheets for the six months ended September 30, 2018 (amounts in thousands): Six Months Ended September 30, 2018 Fair value of stock-based compensation liability at April 1, 2018 $ 10,061 Exercise of stock options classified as stock-based compensation liability (32 ) Foreign exchange gain (108 ) Stock-based compensation expense 417 Reclassification to additional paid-in capital upon modification of stock options (10,338 ) Fair value of stock-based compensation liability at September 30, 2018 $ -
Summary of Stock-Based Compensation Expense is Classified in Condensed Consolidated Statements of Operations and Comprehensive Loss	Stock-based compensation expense is classified in the Company’s condensed consolidated statements of operations and comprehensive loss as follows (amounts in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Research and development $ 208 $ 121 $ 745 $ 252 General and administrative 317 553 6,500 1,212 Total $ 525 $ 674 $ 7,245 $ 1,464
Employee and Director Stock Options
Summary of Stock Options Outstanding and Exercisable	The following table summarizes stock options outstanding and exercisable by employees and directors as of September 30, 2018: Stock Options Outstanding Remaining Number of Number of Stock Contractual Life Exercise Fair Value Grant Date Stock Options Options Outstanding Expiration Date (In Years) Price Post Modification 1 Fair Value Exercisable 360,000 June 18, 2019 0.71 $ 2.77 $ 6.62 $ — 360,000 80,000 June 18, 2019 0.71 $ 2.77 $ 6.62 $ — 80,000 20,000 December 8, 2019 1.19 $ 12.72 $ 2.18 $ — 20,000 80,000 December 8, 2019 1.19 $ 12.72 $ 2.14 $ — 80,000 20,000 March 16, 2020 1.46 $ 12.52 $ 2.43 $ — 20,000 8,500 August 14, 2020 1.87 $ 3.79 $ 6.15 $ — 8,500 150,000 October 21, 2020 2.06 $ 3.20 $ 6.57 $ — 112,500 20,000 December 31, 2020 2.25 $ 4.48 $ 5.86 $ — 20,000 595,000 July 13, 2020 1.78 $ 5.35 $ 5.18 $ — 595,000 20,000 August 8, 2020 1.85 $ 4.98 $ 5.42 $ — 20,000 617,000 April 17, 2027 8.54 $ 8.13 $ 7.54 $ — 154,250 6,146 May 18, 2027 8.62 $ 7.35 $ 4.75 $ — 4,610 10,000 May 18, 2027 8.62 $ 7.35 $ 7.65 $ — 2,500 30,000 August 8, 2027 8.85 $ 10.38 $ 7.38 $ — 7,500 40,000 April 9, 2028 9.52 $ 9.03 $ 8.01 $ — — 337,500 May 15, 2028 9.62 $ 10.99 $ 7.89 $ — 48,750 150,000 July 9, 2028 9.77 $ 9.69 $ — $ 6.83 — 114,229 August 22, 2028 9.89 $ 10.23 $ — $ 7.21 — 13,177 September 4, 2028 9.92 $ 10.19 $ — $ 7.19 — 50,000 September 10, 2028 9.94 $ 10.34 $ — $ 7.30 — 50,000 September 24, 2028 9.98 $ 9.71 $ — $ 6.79 — 2,771,552 1,533,610 1. Reflects fair value of modified stock options on August 8, 2018.
Estimation Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions	The fair value of liability-classified stock options recorded as stock-based compensation liability for employees and directors as of August 8, 2018 and April 1, 2018 was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: August 8, 2018 April 1, 2018 Stock price CAD $12.14 CAD $12.87 Exercise price CAD $8.81 CAD $7.72 Expected term 4.96 years 4.23 years Expected volatility 76.34 % 72.56 % Risk-free interest rate 2.20 % 1.84 % Dividend rate 0.00 % 0.00 %
Non-employee Stock Options
Summary of Stock Options Outstanding and Exercisable	The following table summarizes stock options outstanding and exercisable by non-employees as of September 30, 2018: Stock Options Outstanding Remaining Number of Number of Stock Contractual Life Exercise Fair Value Grant Date Stock Options Options Outstanding Expiration Date (In Years) Price Post Modification 1 Fair Value Exercisable 80,000 June 18, 2019 0.71 $ 2.77 $ 6.62 80,000 30,000 December 8, 2019 1.19 $ 12.72 $ 2.18 30,000 77,000 October 3, 2020 2.01 $ 5.15 $ 5.35 36,000 110,000 October 28, 2020 2.08 $ 3.18 $ 6.59 110,000 20,000 May 18, 2027 8.62 $ 7.35 $ 7.65 5,000 15,000 August 8, 2027 8.85 $ 10.38 $ 7.38 3,750 15,000 November 6, 2027 9.09 $ 16.20 $ 6.98 — 15,000 August 22, 2028 9.89 $ 10.23 $ 8.87 15,000 362,000 279,750 1. Reflects fair value of modified stock options on August 8, 2018.
Estimation Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions	The fair value of liability-classified stock options recorded as stock-based compensation liability for non-employees as of August 8, 2018 and April 1, 2018 was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: August 8, 2018 April 1, 2018 Stock price CAD $12.14 CAD $12.87 Exercise price CAD $7.13 CAD $7.12 Expected term 3.62 years 3.95 years Expected volatility 69.26 % 70.59 % Risk-free interest rate 2.18 % 1.92 % Dividend rate 0.00 % 0.00 %
Summary of Non-Employee Stock Options Accounted for As Derivative Financial Instruments	The following table summarizes non-employee stock options that had been accounted for as derivative financial instruments for the nine months ended September 30, 2018 (amounts in thousands): Nine Months Ended September 30, 2018 2017 Fair value of non-employee options at beginning of period $ 2,637 $ 1,617 Exercise of non-employee options (737 ) — Foreign exchange gains (38 ) — Change in fair value of non-employee stock options during the period (656 ) 1,768 Reclassification to additional paid-in capital (1,206 ) — Fair value of non-employee options at end of period $ - $ 3,385
Non-employee Liability
Estimation Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions	The fair value of non-employee stock options previously classified as derivative financial instruments as of August 8, 2018 and September 30, 2017 was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: August 8, 2018 September 30, 2017 Stock price CAD $12.14 CAD $17.70 Exercise price CAD $4.83 CAD $6.15 Expected term 0.93 years 1.84 years Expected volatility 73.18 % 60.77 % Risk-free interest rate 1.95 % 1.52 % Dividend rate 0.00 % 0.00 %

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2018
Payables And Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses consisted of the following (amounts in thousands): September 30, 2018 December 31, 2017 Employees benefits $ 433 $ 442 Professional services 260 88 Legal expense 277 343 Advance from U.S Army 233 233 Rent 100 97 Severance — 38 Other 1 1 $ 1,304 $ 1,242

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments Related to Non-cancellable Operating Lease Commitments	The future minimum lease payments related to the Company’s non-cancellable operating lease commitments were as follows (amounts in thousands): For the Period Ending December 31, 2018 (remaining three months) $ 60 2019 246 2020 253 2021 260 2022 267 Thereafter 12 $ 1,098

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Summary of Private Placement Participation	The following table summarizes the participation of these individuals and entities in the December 2017 financing (subscription amounts in thousands): Units Purchased Subscription Amount A&B (HK) Company Ltd. 204,081 $ 2,000 Director 1 76,530 750 Director 2 51,019 500 CEO 25,510 250 CFO/COO 15,816 155 372,956 $ 3,655

Description of Business - Addit

Description of Business - Additional Information (Details) $ in Thousands	Jan. 22, 2018	Sep. 30, 2018USD ($)Subsidiary	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Date of incorporation		Mar. 13, 2014
Number of wholly-owned subsidiaries | Subsidiary		2
Reverse stock split	1-for-5
Reverse stock split, conversion ratio	5
Cash | $		$ 12,397	$ 5,562	$ 2,617	$ 2,669

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details)	Aug. 08, 2018USD ($)	Sep. 30, 2018USD ($)shares	Sep. 30, 2017shares	Sep. 30, 2018USD ($)Segmentshares	Sep. 30, 2017shares	Dec. 31, 2017shares
Schedule Of Significant Accounting Policies [Line Items]
Inventory write-offs | $				$ 0
Inventory | $		$ 197,000		$ 197,000
Number of stock options outstanding		3,133,552		3,133,552		2,448,646
Modified employee stock options outstanding fair value | $	$ 10,300,000
Number of operating segment | Segment				1
Number of reportable segment | Segment				1
Options
Schedule Of Significant Accounting Policies [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share		3,133,552	2,642,835	3,133,552	2,642,835
Warrants
Schedule Of Significant Accounting Policies [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share		651,320	1,975,677	4,004,304	1,975,677
Restricted Stock Units (RSUs)
Schedule Of Significant Accounting Policies [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share		963	1,927	963	1,927
Employee and Non-employee Stock Options
Schedule Of Significant Accounting Policies [Line Items]
Number of stock options outstanding		2,741,146		2,741,146
Minimum
Schedule Of Significant Accounting Policies [Line Items]
Effective income tax rate				50.00%
Leasehold Improvements
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				5 years
Furniture and Fixtures
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				7 years
Equipment
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				15 years
Computer Software and Hardware | Minimum
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				3 years
Computer Software and Hardware | Maximum
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Property and equipment	$ 615	$ 190
Less accumulated depreciation	(57)	(17)
Property and equipment, net	558	173
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment	182	173
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property and equipment	170
Equipment
Property Plant And Equipment [Line Items]
Property and equipment	219
Computer Software and Hardware
Property Plant And Equipment [Line Items]
Property and equipment	$ 44	$ 17

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Summary of Derivative Financial Instruments and Stock-Based Compensation Liability for Non-employee Stock Options (Details) - Fair Value, Measurements, Recurring - Black Scholes Model - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Non-employee Stock Options
Liabilities:
Fair value, liabilities		$ 2,637
Warrants
Liabilities:
Fair value, liabilities	$ 14,278	6,941
Derivative Financial Instruments
Liabilities:
Fair value, liabilities	14,278	9,578
Level 3 | Non-employee Stock Options
Liabilities:
Fair value, liabilities		2,637
Level 3 | Warrants
Liabilities:
Fair value, liabilities	14,278	6,941
Level 3 | Derivative Financial Instruments
Liabilities:
Fair value, liabilities	$ 14,278	$ 9,578

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Summary of Basic and Diluted Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Numerator
Net loss	$ (4,517)	$ (12,938)	$ (23,508)	$ (24,295)
Denominator
Weighted average common shares outstanding - basic	23,377,941	19,225,057	22,221,667	18,368,973
Basic net loss per share	$ (0.19)	$ (0.67)	$ (1.06)	$ (1.32)
Numerator:
Net loss, basic	$ (4,517)	$ (12,938)	$ (23,508)	$ (24,295)
Effect of dilutive securities: warrants	(93)
Net loss, diluted	$ (4,610)	$ (12,938)	$ (23,508)	$ (24,295)
Weighted average shares outstanding
Weighted average common shares outstanding - basic	23,377,941	19,225,057	22,221,667	18,368,973
Potential common share issuances:
Incremental dilutive shares from equity instruments (treasury stock method)	467,557
Weighted average common shares outstanding	23,845,498	19,225,057	22,221,667	18,368,973
Diluted net loss per share	$ (0.19)	$ (0.67)	$ (1.06)	$ (1.32)

Stockholders' Deficit - Additio

Stockholders' Deficit - Additional Information (Details) $ / shares in Units, $ / shares in Units, $ in Millions

Sep. 30, 2018CAD ($)shares

Apr. 24, 2018USD ($)$ / shares

Apr. 24, 2018USD ($)$ / sharesshares

Apr. 13, 2018USD ($)$ / sharesshares

Apr. 02, 2018USD ($)

Dec. 29, 2017USD ($)shares

Dec. 28, 2017USD ($)shares

Dec. 22, 2017USD ($)shares

Jun. 28, 2017USD ($)shares

Feb. 16, 2017USD ($)shares

May 02, 2016USD ($)shares

May 02, 2016$ / sharesshares

Apr. 18, 2016USD ($)shares

Apr. 18, 2016$ / sharesshares

Dec. 31, 2017USD ($)Tranche$ / sharesshares

Sep. 30, 2018USD ($)$ / sharesshares

Sep. 30, 2017USD ($)

Sep. 30, 2018$ / shares

Apr. 13, 2018$ / sharesshares

Dec. 31, 2016USD ($)

Schedule Of Stockholders Equity [Line Items]

Class A common stock, shares authorized | shares

150,000,000

Class A common stock, par value | $ / shares

$ 0.001

Preferred stock, shares authorized | shares

0

10,000,000

Preferred stock, par value | $ / shares

$ 0.001

$ 0.001

Class A common share, voting rights

one vote per share

Class A common share, dividends declared

$ 0

Share issuance cost and commission paid

$ 1,345,000

$ 1,248,000

Number of warrants outstanding | shares

4,004,304

Fair value of warrants

$ 6,941,000

$ 14,278,000

$ 6,541,000

$ 2,857,000

Compensation options outstanding | shares

2,448,646

3,133,552

Class of warrants exercised | shares

70,900

Proceeds received from exercise of outstanding warrants

$ 0.9

Warrants outstanding, fair value

$ 10,100,000

Derivative Financial Instruments Liabilities

Schedule Of Stockholders Equity [Line Items]

Fair value of warrants

$ 2,500,000

Warrants Expiration Date, April 18, 2019

Schedule Of Stockholders Equity [Line Items]

Warrant exercisable price per share | $ / shares

$ 12.25

Warrants expiration date

Dec. 28, 2020

Number of warrants outstanding | shares

171,020

Warrants Expiration Date, April 10, 2021

Schedule Of Stockholders Equity [Line Items]

Warrant exercisable price per share | $ / shares

$ 12.25

Warrants expiration date

Apr. 10, 2021

Number of warrants outstanding | shares

2,392,285

April 2016 Offering

Schedule Of Stockholders Equity [Line Items]

Proceeds from issuance of units

$ 7,200,000

Price per share | $ / shares

$ 5

Warrant exercisable price per share | $ / shares

$ 7.50

Warrants expiration date

Apr. 18, 2019

Number of common stock converted by each warrant | shares

1

Share issuance cost and commission paid

$ 300,000

Options exercisable to purchase units | shares

87,210

Options exercise price per unit | $ / shares

$ 5

Offering expiration period

24 months

Other cash issuance costs related to offering

$ 1,100,000

Number of warrants outstanding | shares

960,699

Fair value of warrants

$ 4,200,000

Compensation options outstanding | shares

0

April 2016 Offering | Derivative Financial Instruments Liabilities

Schedule Of Stockholders Equity [Line Items]

Warrants fair value reclassified from additional paid in capital to liability

1,400,000

Compensation options fair value reclassified from additional paid in capital to liability

$ 200,000

April 2016 Offering | Warrants Expiration Date, April 18, 2019

Schedule Of Stockholders Equity [Line Items]

Description of units issued

Each Unit consisted of one Class A common share in the capital of the Company (a “Common Share’) and one half of one Common Share purchase warrant (each whole warrant, a “Warrant”).

Over-Allotment Option

Schedule Of Stockholders Equity [Line Items]

Proceeds from issuance of units

$ 8,100,000

Price per share | (per share)

$ 7.47

$ 7.47

$ 5

Warrants expiration date

Apr. 18, 2019

Number of common stock converted by each warrant | shares

1

Share issuance cost and commission paid

$ 100,000

Options exercisable to purchase units | shares

13,081

Options exercise price per unit | $ / shares

$ 5

Offering expiration period

24 months

Number of shares issued in transaction | shares

218,025

Gross proceeds from issuance of units

$ 900,000

Gross proceeds from issuance of common stock

$ 2,400,000

Over-Allotment Option | Common Stock

Schedule Of Stockholders Equity [Line Items]

Issuance of common stock in public offering | shares

321,285

Over-Allotment Option | Warrants Expiration Date, April 18, 2019

Schedule Of Stockholders Equity [Line Items]

Description of units issued

Each over-allotment warrant entitles the holder thereof to acquire one additional over-allotment Common Share at an exercise price of CAD$7.50 per share on or before April 18, 2019.

Public Offering | Common Stock

Schedule Of Stockholders Equity [Line Items]

Share issuance cost and commission paid

$ 1,200,000

Issuance of common stock in public offering | shares

1,311,000

Gross proceeds from issuance of common stock

$ 9,200,000

Private Placement

Schedule Of Stockholders Equity [Line Items]

Proceeds from issuance of units

$ 3,655,000

Number of shares issued in transaction | shares

372,956

Private Placement | Common Stock

Schedule Of Stockholders Equity [Line Items]

Proceeds from issuance of units

$ 5,400,000

Share issuance cost and commission paid

$ 9,000

Number of shares issued in transaction | shares

800,000

December 2017 Financing

Schedule Of Stockholders Equity [Line Items]

Proceeds from issuance of units

$ 6,300,000

Price per share | $ / shares

$ 9.80

Description of units issued

Each unit consisted of one share of common stock and one share purchase warrant, and was sold at a price of $9.80 per unit.

Number of common stock converted by each warrant | shares

1

Share issuance cost and commission paid

$ 100,000

Options exercise price per unit | $ / shares

$ 12.25

Offering expiration period

36 months

Number of shares issued in transaction | shares

646,016

Number of tranches | Tranche

3

December 2017 Financing | Tranche One

Schedule Of Stockholders Equity [Line Items]

Proceeds from issuance of units

$ 2,600,000

Number of shares issued in transaction | shares

270,915

December 2017 Financing | Tranche Two

Schedule Of Stockholders Equity [Line Items]

Proceeds from issuance of units

$ 1,700,000

Number of shares issued in transaction | shares

171,020

December 2017 Financing | Tranche Three

Schedule Of Stockholders Equity [Line Items]

Proceeds from issuance of units

$ 2,000,000

Number of shares issued in transaction | shares

204,081

April 2018 Offering

Schedule Of Stockholders Equity [Line Items]

Price per share | $ / shares

$ 7.47

Warrant exercisable price per share | $ / shares

$ 12.25

Warrants expiration date

Apr. 10, 2021

Number of common stock converted by each warrant | shares

1

1

Gross proceeds from issuance of common stock

$ 16,000,000

Warrants to purchase number of common stock, shares | shares

2,141,900

2,141,900

Underwriting discounts and commissions paid

$ 1,100,000

Offering expenses incurred

1,000,000

Net proceeds from offering

$ 16,300,000

April 2018 Offering | Common Stock

Schedule Of Stockholders Equity [Line Items]

Issuance of common stock in public offering | shares

2,141,900

Stockholders' Deficit - Summary

Stockholders' Deficit - Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants (Details)	Sep. 30, 2018$ / shares	Apr. 24, 2018$ / shares	Apr. 13, 2018$ / shares	Apr. 01, 2018$ / shares	Apr. 01, 2018$ / shares	Dec. 31, 2017$ / shares	Dec. 29, 2017$ / shares	Dec. 28, 2017$ / shares	Dec. 22, 2017$ / shares	Apr. 18, 2016$ / shares
April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Exercise price										$ 7.50
April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Exercise price			$ 12.25
Warrants Granted | April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price	$ 12.65				$ 12.87					5.45
Exercise price	$ 7.50				$ 7.50					$ 7.50
Warrants and Rights Outstanding, Type [Extensible List]	hsdt:BlackScholesOptionPricingModelMember			hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember					hsdt:BlackScholesOptionPricingModelMember
Warrants Granted | December 2017 Financing
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price				$ 10.11			$ 12.32	$ 12.45	$ 10.60
Exercise price				$ 12.25			$ 12.25	$ 12.25	$ 12.25
Warrants and Rights Outstanding, Type [Extensible List]				hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember		hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember
Warrants Granted | April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price	$ 12.65	$ 10.76	9.85
Exercise price	$ 12.25	$ 12.25	$ 12.25
Warrants and Rights Outstanding, Type [Extensible List]	hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember
Warrants | Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price	$ 12.65					$ 12.32
Exercise price	$ 10.89					$ 10.25
Warrants and Rights Outstanding, Type [Extensible List]	hsdt:BlackScholesOptionPricingModelMember					hsdt:BlackScholesOptionPricingModelMember
Warrant Term | Warrants Granted | April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term	6 months 18 days			1 year 18 days	1 year 18 days					3 years
Warrant Term | Warrants Granted | December 2017 Financing
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term				2 years 8 months 12 days	2 years 8 months 12 days		3 years	3 years	3 years
Warrant Term | Warrants Granted | April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term	2 years 6 months	3 years	3 years
Warrant Term | Warrants | Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term	1 year 11 months 15 days					1 year 10 months 28 days
Expected Volatility | Warrants Granted | April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	70.43			71.13	71.13					83.83
Expected Volatility | Warrants Granted | December 2017 Financing
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input				65.40	65.40		60.24	60.24	60.24
Expected Volatility | Warrants Granted | April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	67.11	64.49	64.20
Expected Volatility | Warrants | Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	68.06					62.20
Risk-Free Interest Rate | Warrants Granted | April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	1.74			1.60	1.60					0.60
Risk-Free Interest Rate | Warrants Granted | December 2017 Financing
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input				2.39	2.39		1.98	2	2.01
Risk-Free Interest Rate | Warrants Granted | April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	2.23	2.02	1.99
Risk-Free Interest Rate | Warrants | Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	2.09					1.83
Dividend Rate | Warrants Granted | April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	0			0	0					0
Dividend Rate | Warrants Granted | December 2017 Financing
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input				0	0		0	0	0
Dividend Rate | Warrants Granted | April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	0	0	0
Dividend Rate | Warrants | Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	0					0

Stockholders' Deficit - Summa_2

Stockholders' Deficit - Summary of Warrants Accounted for as Liabilities and Recorded as Derivative Financial Instruments (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair value of warrants at beginning of period	$ 6,941	$ 2,857
Issuance of warrants	7,372
Exercise of warrants	(3,012)
Fair value of previously equity-classified warrants	5,049
Fair value of previously liability-classified warrants reclassified to additional paid-in capital	(2,478)
Foreign exchange (gains) losses	(142)
Change in fair value of warrants during the period	548	3,684
Fair value of warrants at end of period	$ 14,278	$ 6,541

Stockholders' Deficit - Summa_3

Stockholders' Deficit - Summary of Warrant Activity (Details)	Sep. 30, 2018$ / sharesshares	Sep. 30, 2018$ / sharesshares	Sep. 30, 2018$ / shares$ / sharesshares	Sep. 30, 2018$ / sharesshares	Dec. 31, 2017$ / sharesshares	Dec. 31, 2017$ / sharesshares
Class Of Warrant Or Right [Line Items]
Number of warrants outstanding	4,004,304	4,004,304	4,004,304	4,004,304
Number of Warrants, Exercised	(70,900)
CAD
Class Of Warrant Or Right [Line Items]
Number of warrants outstanding	3,352,984	3,352,984	3,352,984	3,352,984	1,011,505	1,011,505
Number of Warrants, Granted		2,476,843	2,476,843
Number of Warrants, Cancelled		(22,699)	(22,699)
Number of Warrants, Exercised		(112,665)	(112,665)
Exercise price | $ / shares				$ 10.89		$ 7.38
Weighted Average Exercise Price, Granted | $ / shares			$ 12.22
Weighted Average Exercise Price, Cancelled | $ / shares			5
Weighted Average Exercise Price, Exercised | $ / shares			$ 9.88
USD
Class Of Warrant Or Right [Line Items]
Number of warrants outstanding	651,320	651,320	651,320	651,320	1,343,404	1,343,404
Number of Warrants, Cancelled		(136,528)	(136,528)
Number of Warrants, Exercised		(555,556)	(555,556)
Exercise price | $ / shares	$ 12.24	$ 12.24	$ 12.24		$ 10.25
Weighted Average Exercise Price, Cancelled | $ / shares		15
Weighted Average Exercise Price, Exercised | $ / shares		$ 6.75

Stockholders' Deficit - Warrant

Stockholders' Deficit - Warrants Outstanding and Exercisable (Details)	9 Months Ended
	Sep. 30, 2018$ / sharesshares	Sep. 30, 2018$ / sharesshares
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	4,004,304	4,004,304
Warrants Expiration Date, June 26, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	3,795	3,795
Exercise price | $ / shares	$ 10.75
Expiration Date	Jun. 26, 2020
Warrants Expiration Date, July 17, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	1,509	1,509
Exercise price | $ / shares	$ 10.75
Expiration Date	Jul. 17, 2020
Warrants Expiration Date, April 18, 2019
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	960,699	960,699
Exercise price | $ / shares		$ 7.50
Expiration Date	Apr. 18, 2019
Warrants Expiration Date, December 22, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	270,915	270,915
Exercise price | $ / shares	$ 12.25
Expiration Date	Dec. 22, 2020
Warrants Expiration Date, December 28, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	171,020	171,020
Exercise price | $ / shares	$ 12.25
Expiration Date	Dec. 28, 2020
Warrants Expiration Date, December 29, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	204,081	204,081
Exercise price | $ / shares	$ 12.25
Expiration Date	Dec. 29, 2020
Warrants Expiration Date, April 10, 2021
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	2,392,285	2,392,285
Exercise price | $ / shares		$ 12.25
Expiration Date	Apr. 10, 2021

Stock-Based Payments - Addition

Stock-Based Payments - Additional Information (Details) $ in Thousands	Aug. 08, 2018USD ($)	Apr. 02, 2018USD ($)	Dec. 31, 2017shares	Jun. 30, 2017	Sep. 30, 2018USD ($)shares	Sep. 30, 2018USD ($)shares	Sep. 30, 2017USD ($)	Sep. 30, 2018$ / shares	May 15, 2018shares	Mar. 31, 2018USD ($)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued						769,906
Fair value of options recorded in stock based compensation liability | $		$ 10,000								$ 10,061
Reclassification of equity-classified stock options to stock-based compensation liability due to change in functional currency | $		$ 4,200
Reduction to stock-based compensation liability | $	$ 300
Reclassified from liability to equity | $	$ 10,300				$ 10,338
Employee and Director Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued						754,906
Unrecognized compensation cost related to non-vested stock options outstanding | $					8,000	$ 8,000	$ 4,100
Weighted-average remaining vesting period						3 years	2 years 8 months 12 days
Non-employee Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued						15,000
Unrecognized compensation cost related to non-vested stock options outstanding | $					$ 100	$ 100	$ 1,900
Weighted-average remaining vesting period						2 years 4 months 24 days	3 years 8 months 12 days
2018 Omnibus Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock shares authorized and approved to issue under plan									5,356,114
Common stock remaining available for grant					4,963,708	4,963,708
2016 Omnibus Incentive Plan | Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate amount of stock excess award			60,000
2016 Omnibus Incentive Plan | Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period				3 years
Vested percentage				25.00%
Oustanding shares					964	964
Weighted average granted date fair value | $ / shares								$ 10
2016 Omnibus Incentive Plan | Restricted Stock Units | Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Net shares Issued						705
Net shares Issued, net of tax withholding						258

Stock-Based Payments - Summary

Stock-Based Payments - Summary of Company's Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Stock Options, Beginning balance outstanding	2,448,646
Number of Stock Options, Granted	769,906
Number of Stock Options, Exercised	(85,000)
Number of Stock Options, Ending balance outstanding	3,133,552
Number of Stock Options, Exercisable	1,813,360
Weighted Average Exercise Price, Beginning balance outstanding	$ 5.71
Weighted Average Exercise Price, Granted	10.37
Weighted Average Exercise Price, Exercised	2.91
Weighted Average Exercise Price, Ending balance outstanding	7
Weighted Average Exercise Price, Exercisable	$ 3.13
Aggregate Intrinsic Value, options outstanding	$ 9,731	$ 16,960
Aggregate Intrinsic Value, Exercised	717
Aggregate Intrinsic Value, Exercisable	$ 8,192

Stock-Based Payments - Summar_2

Stock-Based Payments - Summary of Change in Stock-Based Compensation Liability on Company's Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Aug. 08, 2018	Sep. 30, 2018	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Fair value of stock-based compensation liability at April 1, 2018		$ 10,061
Exercise of stock options classified as stock-based compensation liability		(32)
Foreign exchange gain		(108)	$ 930
Stock-based compensation expense		417
Reclassification to additional paid-in capital upon modification of stock options	$ (10,300)	$ (10,338)

Stock-Based Payments - Summar_3

Stock-Based Payments - Summary of Stock Options Outstanding and Exercisable (Details) - $ / shares	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	3,133,552	2,448,646
Exercise Price	$ 7	$ 5.71
Number of Stock Options Exercisable	1,813,360
Employee and Director Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	2,771,552
Number of Stock Options Exercisable	1,533,610
Employee and Director Stock Options | Option One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	360,000
Expiration Date	Jun. 18, 2019
Stock Options Outstanding Remaining Contractual Life (In Years)	8 months 15 days
Exercise Price	$ 2.77
Fair Value Post Modification	$ 6.62
Number of Stock Options Exercisable	360,000
Employee and Director Stock Options | Option Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	80,000
Expiration Date	Jun. 18, 2019
Stock Options Outstanding Remaining Contractual Life (In Years)	8 months 15 days
Exercise Price	$ 2.77
Fair Value Post Modification	$ 6.62
Number of Stock Options Exercisable	80,000
Employee and Director Stock Options | Option Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	20,000
Expiration Date	Dec. 8, 2019
Stock Options Outstanding Remaining Contractual Life (In Years)	1 year 2 months 8 days
Exercise Price	$ 12.72
Fair Value Post Modification	$ 2.18
Number of Stock Options Exercisable	20,000
Employee and Director Stock Options | Option Four
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	80,000
Expiration Date	Dec. 8, 2019
Stock Options Outstanding Remaining Contractual Life (In Years)	1 year 2 months 8 days
Exercise Price	$ 12.72
Fair Value Post Modification	$ 2.14
Number of Stock Options Exercisable	80,000
Employee and Director Stock Options | Option Five
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	20,000
Expiration Date	Mar. 16, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	1 year 5 months 15 days
Exercise Price	$ 12.52
Fair Value Post Modification	$ 2.43
Number of Stock Options Exercisable	20,000
Employee and Director Stock Options | Option Six
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	8,500
Expiration Date	Aug. 14, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	1 year 10 months 13 days
Exercise Price	$ 3.79
Fair Value Post Modification	$ 6.15
Number of Stock Options Exercisable	8,500
Employee and Director Stock Options | Option Seven
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	150,000
Expiration Date	Oct. 21, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	2 years 21 days
Exercise Price	$ 3.20
Fair Value Post Modification	$ 6.57
Number of Stock Options Exercisable	112,500
Employee and Director Stock Options | Option Eight
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	20,000
Expiration Date	Dec. 31, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	2 years 3 months
Exercise Price	$ 4.48
Fair Value Post Modification	$ 5.86
Number of Stock Options Exercisable	20,000
Employee and Director Stock Options | Option Nine
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	595,000
Expiration Date	Jul. 13, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	1 year 9 months 10 days
Exercise Price	$ 5.35
Fair Value Post Modification	$ 5.18
Number of Stock Options Exercisable	595,000
Employee and Director Stock Options | Option Ten
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	20,000
Expiration Date	Aug. 8, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	1 year 10 months 6 days
Exercise Price	$ 4.98
Fair Value Post Modification	$ 5.42
Number of Stock Options Exercisable	20,000
Employee and Director Stock Options | Option Eleven
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	617,000
Expiration Date	Apr. 17, 2027
Stock Options Outstanding Remaining Contractual Life (In Years)	8 years 6 months 14 days
Exercise Price	$ 8.13
Fair Value Post Modification	$ 7.54
Number of Stock Options Exercisable	154,250
Employee and Director Stock Options | Option Twelve
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	6,146
Expiration Date	May 18, 2027
Stock Options Outstanding Remaining Contractual Life (In Years)	8 years 7 months 13 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 4.75
Number of Stock Options Exercisable	4,610
Employee and Director Stock Options | Option Thirteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	10,000
Expiration Date	May 18, 2027
Stock Options Outstanding Remaining Contractual Life (In Years)	8 years 7 months 13 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 7.65
Number of Stock Options Exercisable	2,500
Employee and Director Stock Options | Option Fourteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	30,000
Expiration Date	Aug. 8, 2027
Stock Options Outstanding Remaining Contractual Life (In Years)	8 years 10 months 6 days
Exercise Price	$ 10.38
Fair Value Post Modification	$ 7.38
Number of Stock Options Exercisable	7,500
Employee and Director Stock Options | Option Fifteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	40,000
Expiration Date	Apr. 9, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 6 months 7 days
Exercise Price	$ 9.03
Fair Value Post Modification	$ 8.01
Employee and Director Stock Options | Option Sixteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	337,500
Expiration Date	May 15, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 7 months 13 days
Exercise Price	$ 10.99
Fair Value Post Modification	$ 7.89
Number of Stock Options Exercisable	48,750
Employee and Director Stock Options | Options Seventeen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	150,000
Expiration Date	Jul. 9, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 9 months 7 days
Exercise Price	$ 9.69
Grant Date Fair Value	$ 6.83
Employee and Director Stock Options | Option Eighteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	114,229
Expiration Date	Aug. 22, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 10 months 20 days
Exercise Price	$ 10.23
Grant Date Fair Value	$ 7.21
Employee and Director Stock Options | Option Nineteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	13,177
Expiration Date	Sep. 4, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 11 months 1 day
Exercise Price	$ 10.19
Grant Date Fair Value	$ 7.19
Employee and Director Stock Options | Option Twenty
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	50,000
Expiration Date	Sep. 10, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 11 months 8 days
Exercise Price	$ 10.34
Grant Date Fair Value	$ 7.30
Employee and Director Stock Options | Option Twenty One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	50,000
Expiration Date	Sep. 24, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 11 months 23 days
Exercise Price	$ 9.71
Grant Date Fair Value	$ 6.79
Non-employee Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	362,000
Number of Stock Options Exercisable	279,750
Non-employee Stock Options | Option One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	80,000
Expiration Date	Jun. 18, 2019
Stock Options Outstanding Remaining Contractual Life (In Years)	8 months 15 days
Exercise Price	$ 2.77
Fair Value Post Modification	$ 6.62
Number of Stock Options Exercisable	80,000
Non-employee Stock Options | Option Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	30,000
Expiration Date	Dec. 8, 2019
Stock Options Outstanding Remaining Contractual Life (In Years)	1 year 2 months 8 days
Exercise Price	$ 12.72
Fair Value Post Modification	$ 2.18
Number of Stock Options Exercisable	30,000
Non-employee Stock Options | Option Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	77,000
Expiration Date	Oct. 3, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	2 years 3 days
Exercise Price	$ 5.15
Fair Value Post Modification	$ 5.35
Number of Stock Options Exercisable	36,000
Non-employee Stock Options | Option Four
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	110,000
Expiration Date	Oct. 28, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	2 years 29 days
Exercise Price	$ 3.18
Fair Value Post Modification	$ 6.59
Number of Stock Options Exercisable	110,000
Non-employee Stock Options | Option Five
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	20,000
Expiration Date	May 18, 2027
Stock Options Outstanding Remaining Contractual Life (In Years)	8 years 7 months 13 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 7.65
Number of Stock Options Exercisable	5,000
Non-employee Stock Options | Option Six
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	15,000
Expiration Date	Aug. 8, 2027
Stock Options Outstanding Remaining Contractual Life (In Years)	8 years 10 months 6 days
Exercise Price	$ 10.38
Fair Value Post Modification	$ 7.38
Number of Stock Options Exercisable	3,750
Non-employee Stock Options | Option Seven
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	15,000
Expiration Date	Nov. 6, 2027
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 1 month 2 days
Exercise Price	$ 16.20
Fair Value Post Modification	$ 6.98
Non-employee Stock Options | Option Eight
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	15,000
Expiration Date	Aug. 22, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 10 months 20 days
Exercise Price	$ 10.23
Grant Date Fair Value	$ 8.87
Number of Stock Options Exercisable	15,000

Stock-Based Payments - Schedule

Stock-Based Payments - Schedule of Fair Value of Liability-Classified Stock Options for Employees and Directors Estimated Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions (Details) - Employee and Director Stock Options - $ / shares	Aug. 08, 2018	Apr. 02, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price	$ 12.14	$ 12.87
Exercise price	$ 8.81	$ 7.72
Expected term	4 years 11 months 15 days	4 years 2 months 23 days
Expected volatility	76.34%	72.56%
Risk-free interest rate	2.20%	1.84%
Dividend rate	0.00%	0.00%

Stock-Based Payments - Schedu_2

Stock-Based Payments - Schedule of Fair Value of Liability-Classified Stock Options for Non-Employee Estimated Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions (Details) - Non-employee Stock Options - $ / shares	Aug. 08, 2018	Apr. 02, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price	$ 12.14	$ 12.87
Exercise price	$ 7.13	$ 7.12
Expected term	3 years 7 months 13 days	3 years 11 months 12 days
Expected volatility	69.26%	70.59%
Risk-free interest rate	2.18%	1.92%
Dividend rate	0.00%	0.00%

Stock-Based Payments - Summar_4

Stock-Based Payments - Summary of Non-Employee Stock Options Accounted for As Derivative Financial Instruments (Details) - Non-employee Stock Options - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Fair value of non-employee options at beginning of period	$ 2,637	$ 1,617
Exercise of non-employee options	(737)
Foreign exchange gains	(38)
Change in fair value of non-employee stock options during the period	(656)	1,768
Reclassification to additional paid-in capital	$ (1,206)
Fair value of non-employee options at end of period		$ 3,385

Stock-Based Payments - Schedu_3

Stock-Based Payments - Schedule of Fair Value of Non-Employee Stock Options Classified As Derivative Financial Instruments Estimated Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions (Detail) - Non-employee Liability - $ / shares	Aug. 08, 2018	Sep. 30, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price	$ 12.14	$ 17.70
Exercise price	$ 4.83	$ 6.15
Expected term	11 months 4 days	1 year 10 months 2 days
Expected volatility	73.18%	60.77%
Risk-free interest rate	1.95%	1.52%
Dividend rate	0.00%	0.00%

Stock-Based Payments - Summar_5

Stock-Based Payments - Summary of Stock-Based Compensation Expense is Classified in Condensed Consolidated Statements of Operations and Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total	$ 525	$ 674	$ 7,245	$ 1,464
Research and Development Expense
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total	208	121	745	252
General and Administrative Expense
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total	$ 317	$ 553	$ 6,500	$ 1,212

Accrued Expenses - Schedule of

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Payables And Accruals [Abstract]
Employees benefits	$ 433	$ 442
Professional services	260	88
Legal expense	277	343
Advance from U.S Army	233	233
Rent	100	97
Severance		38
Other	1	1
Total accrued expenses	$ 1,304	$ 1,242

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) $ in Millions	Dec. 29, 2017	Jan. 22, 2013shares	Sep. 30, 2018CAD ($)Clinic	Jul. 31, 2017USD ($)	Mar. 31, 2017	Nov. 30, 2014	Sep. 30, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2018CAD ($)	Dec. 31, 2017USD ($)	Oct. 30, 2017USD ($)
Commitments And Contingencies [Line Items]
Lease commencement date				Jul. 17, 2017	Jul. 1, 2017
Lease termination date				Jan. 16, 2023	Dec. 31, 2022
Lease option to extend termination year					2,027
Lease option to extend termination date				Jan. 31, 2028
Lease monthly rent plus utilities				$ 20,000
Lease monthly rent plus utilities beginning date				Jan. 31, 2018
Lease annual increase in rental percentage				3.00%
Accounts payable							$ 2,186,000	$ 2,186,000		$ 3,479,000
Advanced NeuroRehabilitation, LLC | License Agreement for Exclusive Right on Patent Pending Technology
Commitments And Contingencies [Line Items]
Issuance of common stock for license agreement | shares		3,207,005
Percentage of royalty on net revenue		4.00%
A&B Company Limited | Asset Purchase Agreement
Commitments And Contingencies [Line Items]
Contract penalty payable on failure to obtain FDA clearance											$ 2,000,000
Altair LLC
Commitments And Contingencies [Line Items]
Percentage of royalty on sales						7.00%
Key Tronic Corporation | Manufacturing and Supply Agreement
Commitments And Contingencies [Line Items]
Agreement description								On December 29, 2017, NHC, a wholly owned subsidiary of the Company entered into a Manufacturing and Supply Agreement (“MSA”) with Key Tronic Corporation (“Key Tronic”), for the manufacture and supply of the Company’s PoNS device based upon the Company’s product specifications as set forth in the MSA. Per the agreement, the Company shall provide to Key Tronic a rolling forecast for the procurement of parts and material and within normal lead times based on estimated delivery dates for the manufacture of the PoNS device. The term of the agreement will be for three-years and will automatically renew for additional consecutive terms of one year, unless cancelled by either party upon 180-day written notice to the other party prior to the end of the then current term. During the third quarter of 2018, the Company provided an initial forecast to Key Tronic to deliver initial launch quantities of approximately $1.0 million.
Agreement term	3 years
Agreement auto renewal period	1 year
Notice period to cancel the renewal of agreement	180 days
Long-term purchase commitment amount							$ 1,000,000
Heuro Canada Inc. | Strategic and Distribution Alliance
Commitments And Contingencies [Line Items]
Long-term purchase commitment amount			$ 1
Number of founding clinics | Clinic			3
Maximum percent of operating budget			50.00%
Net proft and loss basis			50.00%
Accounts payable									$ 0.2
Additional expenses incurred in performing services								$ 200,000
Heuro Canada Inc. | Strategic and Distribution Alliance | HealthTech Connex, Inc.
Commitments And Contingencies [Line Items]
Agreement term			5 years
Partial consideration to pay									$ 0.8
Partial consideration granted period			3 years
Net proft and loss basis			50.00%

Commitments and Contingencies_2

Commitments and Contingencies - Schedule of Future Minimum Lease Payments Related to Non-cancellable Operating Lease Commitments (Details) $ in Thousands	Sep. 30, 2018USD ($)
Operating Leases Future Minimum Payments Due [Abstract]
2018 (remaining three months)	$ 60
2,019	246
2,020	253
2,021	260
2,022	267
Thereafter	12
Future minimum lease payments, total	$ 1,098

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details)	1 Months Ended	3 Months Ended			9 Months Ended
	Apr. 30, 2016USD ($)	Sep. 30, 2018USD ($)	Mar. 31, 2018	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)Director	Sep. 30, 2017USD ($)
Related Party Transaction [Line Items]
Number of directors for whom consulting fee paid | Director					2
Consulting fee owed to directors		$ 4,000			$ 4,000
Change in fair value of derivative financial instruments		368,000		$ (5,960,000)	(3,356,000)	$ (5,452,000)
Non-employee Stock Options
Related Party Transaction [Line Items]
Change in fair value of derivative financial instruments		17,000		(1,400,000)	300,000	(1,500,000)
Foreign exchange gain		5,000			$ 18,000
Minimum | A&B (HK) Company Ltd.
Related Party Transaction [Line Items]
Ownership percentage of common stock shares outstanding					5.00%
Directors
Related Party Transaction [Line Items]
Consulting fees paid		25,000		0	$ 34,000	21,000
Montel Media, Inc. | Minimum
Related Party Transaction [Line Items]
Beneficially owns common stock percentage			5.00%
Montel Media, Inc. | Consulting Agreement
Related Party Transaction [Line Items]
Consulting fees paid		0		45,000	45,000	100,000
Consulting monthly fee	$ 15,000
Clinvue LLC
Related Party Transaction [Line Items]
Consulting fees paid		$ 0		$ 0	$ 100,000	$ 17,000
CEO
Related Party Transaction [Line Items]
Ownership percentage of common stock shares outstanding					5.00%
CFO/CEO
Related Party Transaction [Line Items]
Ownership percentage of common stock shares outstanding					5.00%
Director 1
Related Party Transaction [Line Items]
Ownership percentage of common stock shares outstanding					5.00%
Director 2
Related Party Transaction [Line Items]
Ownership percentage of common stock shares outstanding					5.00%

Related Party Transactions - Su

Related Party Transactions - Summary of Private Placement Participation (Details) - Private Placement $ in Thousands	1 Months Ended
	Dec. 31, 2017USD ($)shares
Related Party Transaction [Line Items]
Units Purchased | shares	372,956
Subscription Amount | $	$ 3,655
A&B (HK) Company Ltd.
Related Party Transaction [Line Items]
Units Purchased | shares	204,081
Subscription Amount | $	$ 2,000
Director 1
Related Party Transaction [Line Items]
Units Purchased | shares	76,530
Subscription Amount | $	$ 750
Director 2
Related Party Transaction [Line Items]
Units Purchased | shares	51,019
Subscription Amount | $	$ 500
CEO
Related Party Transaction [Line Items]
Units Purchased | shares	25,510
Subscription Amount | $	$ 250
CFO/CEO
Related Party Transaction [Line Items]
Units Purchased | shares	15,816
Subscription Amount | $	$ 155

Sole-Source Cost-Sharing Agre_2

Sole-Source Cost-Sharing Agreement - Additional Information (Details) - USAMRMC - USD ($)	Nov. 07, 2017	Sep. 30, 2018
Schedule Of Cost Sharing Agreement [Line Items]
Expiration date of original contract		Dec. 31, 2016
Reimbursement received		$ 3,000,000
Reimbursement received recorded as advance against final milestone		200,000
Extended expiration date of original contract	Dec. 31, 2018
Maximum
Schedule Of Cost Sharing Agreement [Line Items]
Reimbursable trial cost		$ 3,000,000
Cooperative Research and Development Agreement
Schedule Of Cost Sharing Agreement [Line Items]
Extended expiration date of original contract		Dec. 31, 2021
Expiration year of original contract		2,018