Helius Medical (HSDT) 10-Q 8 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Aug. 06, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Trading Symbol	HSDT
Entity Registrant Name	HELIUS MEDICAL TECHNOLOGIES, INC.
Entity Central Index Key	0001610853
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		25,903,544
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity File Number	001-38445
Entity Tax Identification Number	364787690
Entity Address, Address Line One	642 Newtown Yardley Road Suite 100
Entity Address, City or Town	Newtown
Entity Address, State or Province	Pennsylvania
Entity Address, Postal Zip Code	18940
City Area Code	(215)
Local Phone Number	944-6100

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets
Cash	$ 14,311	$ 25,583
Accounts receivable	723	177
Other receivables	291	98
Inventory	902	392
Prepaid expenses	302	447
Other current assets		264
Total current assets	16,529	26,961
Property and equipment, net	711	554
Other assets
Operating lease right-of-use asset, net	619
Non-current receivables	320	294
Other assets	18	18
Total other assets	957	312
TOTAL ASSETS	18,197	27,827
Current liabilities
Accounts payable	3,047	2,392
Accrued liabilities	1,376	1,812
Operating lease liability	156
Derivative financial instruments	282	13,769
Total current liabilities	4,861	17,973
Non-current liabilities
Operating lease liability	554
TOTAL LIABILITIES	5,415	17,973
Commitments and contingencies (Note 6)
STOCKHOLDERS’ EQUITY
Preferred stock, $0.001 par value; 10,000,000 shares authorized; no shares issued and outstanding as of June 30, 2019 and December 31, 2018
Class A common stock, $0.001 par value; 150,000,000 shares authorized; 25,903,544 and 25,827,860 shares issued and outstanding as of June 30, 2019 and December 31, 2018, respectively	26	26
Additional paid-in capital	107,437	105,411
Accumulated other comprehensive loss	(827)	(591)
Accumulated deficit	(93,854)	(94,992)
TOTAL STOCKHOLDERS’ EQUITY	12,782	9,854
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 18,197	$ 27,827

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Statement Of Financial Position [Abstract]
Preferred stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	150,000,000	150,000,000
Common Stock, Shares, Issued	25,903,544	25,827,860
Common Stock, Shares, Outstanding	25,903,544	25,827,860

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue:
Total operating revenue	$ 518,000		$ 1,195,000
Cost of sales:
Cost of product sales	$ 212,000		$ 448,000
Type of Cost, Good or Service [Extensible List]	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember
Gross profit	$ 306,000		$ 747,000
Operating expenses:
Research and development	2,275,000	$ 2,921,000	4,956,000	$ 5,472,000
Selling, general and administrative	3,845,000	8,886,000	8,426,000	11,051,000
Total operating expenses	6,120,000	11,807,000	13,382,000	16,523,000
Operating loss	(5,814,000)	(11,807,000)	(12,635,000)	(16,523,000)
Other income (expense):
Other income	13,000	1,000	24,000	59,000
Change in fair value of derivative financial instruments	5,548,000	(6,249,000)	13,837,000	(3,724,000)
Foreign exchange gain (loss)	67,000	229,000	(88,000)	1,197,000
Total other income (expense)	5,628,000	(6,019,000)	13,773,000	(2,468,000)
Net (loss) income	(186,000)	(17,826,000)	1,138,000	(18,991,000)
Other comprehensive (loss) income:
Foreign currency translation adjustments	(124,000)	119,000	(236,000)	(834,000)
Comprehensive (loss) income	$ (310,000)	$ (17,707,000)	$ 902,000	$ (19,825,000)
Net (loss) income per share
Basic	$ (0.01)	$ (0.78)	$ 0.04	$ (0.88)
Diluted	$ (0.01)	$ (0.78)	$ 0.04	$ (0.90)
Weighted average shares outstanding
Basic	25,870,600	22,918,692	25,851,501	21,633,948
Diluted	25,870,600	23,045,565	25,953,654	21,763,083
Product Sales
Revenue:
Total operating revenue	$ 469,000		$ 1,146,000
Fee Revenue
Revenue:
Total operating revenue	$ 49,000		$ 49,000

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statement of Stockholders' Deficit - USD ($) $ in Thousands	Total	Common Stock $0.001 par value	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive 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 exercise of stock options and warrants	4,636		$ 4,636
Proceeds from exercise of stock options and warrants, Shares			736,080
Proceeds from the issuance of common stock and accompanying warrants in connection with April 2018 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	(1,272)		(1,272)
Stock-based compensation	380			380
Reclassification from other current liabilities due to exercise of stock options	32		32
Reclassification of liability-classified warrants upon exercise	3,748		3,748
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)
Foreign currency translation adjustments	(834)				(834)
Net income (loss)	(18,991)					(18,991)
Ending Balance at Jun. 30, 2018	(12,053)		$ 70,512	3,582	(787)	(85,360)
Ending Balance, Shares at Jun. 30, 2018			23,377,491
Beginning Balance at Mar. 31, 2018	(2,229)		$ 59,229	6,982	(906)	(67,534)
Beginning Balance, Shares at Mar. 31, 2018			20,797,309
Proceeds from exercise of stock options and warrants	883		$ 883
Proceeds from exercise of stock options and warrants, Shares			116,997
Proceeds from the issuance of common stock and accompanying warrants in connection with April 2018 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	(1,272)		(1,272)
Reclassification of liability-classified warrants upon exercise	502		502
Reclassification of exercised compensation options and warrants from additional paid-in capital			110	(110)
Reclassification from stock-based compensation liability to common stock as a result of exercise of stock options	32		32
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)
Foreign currency translation adjustments	119				119
Net income (loss)	(17,826)					(17,826)
Ending Balance at Jun. 30, 2018	(12,053)		$ 70,512	3,582	(787)	(85,360)
Ending Balance, Shares at Jun. 30, 2018			23,377,491
Beginning Balance at Dec. 31, 2018	9,854	$ 26		105,411	(591)	(94,992)
Beginning Balance, Shares at Dec. 31, 2018		25,827,860
Proceeds from exercise of stock options and warrants	215			215
Proceeds from exercise of stock options and warrants, Shares		74,720
Settlement of restricted stock units, shares		964
Reclassification of derivative financial instruments from exercise of warrants	35			35
Stock-based compensation	1,776			1,776
Foreign currency translation adjustments	(236)				(236)
Net income (loss)	1,138					1,138
Ending Balance at Jun. 30, 2019	12,782	$ 26		107,437	(827)	(93,854)
Ending Balance, Shares at Jun. 30, 2019		25,903,544
Beginning Balance at Mar. 31, 2019	12,018	$ 26		106,363	(703)	(93,668)
Beginning Balance, Shares at Mar. 31, 2019		25,844,180
Proceeds from exercise of stock options and warrants	123			123
Proceeds from exercise of stock options and warrants, Shares		58,400
Settlement of restricted stock units, shares		964
Reclassification of derivative financial instruments from exercise of stock options and warrants	10			10
Stock-based compensation	941			941
Foreign currency translation adjustments	(124)				(124)
Net income (loss)	(186)					(186)
Ending Balance at Jun. 30, 2019	$ 12,782	$ 26		$ 107,437	$ (827)	$ (93,854)
Ending Balance, Shares at Jun. 30, 2019		25,903,544

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities:
Net income (loss)	$ 1,138	$ (18,991)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Change in fair value of derivative financial instruments	(13,837)	3,724
Stock-based compensation expense	1,776	6,720
Unrealized foreign exchange loss (gain)	153	(1,285)
Depreciation expense	47	22
Changes in operating assets and liabilities:
Accounts receivable	(546)
Other receivables	(207)	174
Inventory	(510)
Prepaid expenses	145	152
Other assets	264
Operating lease liability	(7)
Accounts payable	655	(1,938)
Accrued liabilities	(285)	294
Net cash used in operating activities	(11,214)	(11,128)
Cash flows from investing activities:
Purchase of property and equipment	(204)	(199)
Net cash used in investing activities	(204)	(199)
Cash flows from financing activities:
Proceeds from the issuance of common stock and accompanying warrants		18,400
Share issuance costs	(52)	(1,324)
Proceeds from the exercise of stock options and warrants	215	4,636
Net cash provided by financing activities	163	21,712
Effect of foreign exchange rate changes on cash	(17)	40
Net (decrease) increase in cash	(11,272)	10,425
Cash at beginning of period	25,583	5,562
Cash at end of period	$ 14,311	$ 15,987

Description of Business

Description of Business	6 Months Ended
	Jun. 30, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business	Helius Medical Technologies, Inc. (the “Company”), is a neurotechnology company focused on neurological wellness. The Company’s purpose is to develop, license or acquire non-invasive technologies targeted at reducing symptoms of neurological disease or trauma. The Company’s first product, known as the Portable Neuromodulation Stimulator (“PoNS ™”) TM On December 21, 2018, the Company’s wholly owned subsidiary, NeuroHabilitation Corporation, changed its name to Helius Medical, Inc (“HMI”). On January 31, 2019, the Company formed another wholly owned subsidiary, Helius NeuroRehab, Inc., (“HNR”), a Delaware corporation, which will operate a clinical research site as well as a rehabilitation clinic that will provide the PoNS Treatment to patients with balance and gait disorder upon receipt of marketing authorization from the FDA . The Company’s wholly owned subsidiaries are comprised of HMI, Helius Medical Technologies (Canada), Inc. (“HMC”) and HNR. 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 headquartered in Newtown, Pennsylvania. The Company’s Class A common stock, par value $0.001 per share (“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 traded on the OTCQB in the United States under the ticker symbol “HSDT” since February 10, 2015. All share and per share amounts in this quarterly report on Form 10-Q have been reflected on a post-split basis. Going Concern Uncertainty As of June 30, 2019, the Company had cash of $14.3 million. For the six months ended June 30, 2019, the Company had an operating loss of $12.6 million and as of June 30, 2019, its accumulated deficit was $93.9 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, cash received from the sale of its PoNS device in Canada 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	6 Months Ended
	Jun. 30, 2019
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 condensed consolidated financial statements have also been prepared on a basis substantially consistent with, and should be read in conjunction with the Company’s audited consolidated financial statements for the year ended December 31, 2018, included in its Annual Report on Form 10-K that was filed with the Securities and Exchange Commission on March 14, 2019. 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 the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 810 – Consolidation , 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 Accounts receivables are stated at their net realizable value. As of each of June 30, 2019 and December 31, 2018, the Company’s accounts receivable were comprised of amounts owed related to license revenue of approximately $0.5 million recognized in 2018 resulting from the Company’s arrangement with Health Tech Connex Inc. (“HTC”) and Heuro Canada, Inc. (“Heuro”), of which $0.3 million was classified as a non-current receivable. As of June 30, 2019, accounts receivable included revenue from product sales and fee revenue of approximately $0.5 million. Inventory The Company’s inventory consists of raw materials, work in progress and finished goods 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 six months ended June 30, 2019. As of June 30, 2019 and December 31, 2018, inventory consisted of the following (amounts in thousands): As of As of June 30, 2019 December 31, 2018 Raw materials $ 701 $ 392 Work-in-process 73 — Finished goods 128 — Total $ 902 $ 392 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 estimated useful life of the Company’s leasehold improvements is over the shorter of its lease term or useful life of 5 years; the estimated useful life for the Company’s furniture and fixtures is 7 years; and equipment has an estimated useful life of 15 years, while computer software and hardware has an estimated useful life of 3 to 5 years. As of June 30, 2019 and December 31, 2018, property and equipment consisted of the following (amounts in thousands): As of As of June 30, 2019 December 31, 2018 Leasehold improvement $ 182 $ 182 Furniture and fixtures 248 185 Equipment 219 219 Computer software and hardware 185 44 Property and equipment 834 630 Less accumulated depreciation (123 ) (76 ) Property and equipment, net $ 711 $ 554 Leases On January 1, 2019, the Company adopted ASU No. 2016-02, Leases The Company does not record an operating lease ROU asset and corresponding lease liability for leases with an initial term of twelve months or less and recognizes lease expense for these leases as incurred over the lease term. As of June 30, 2019, the Company had only one operating lease, which was for its headquarters office in Newtown, Pennsylvania upon the adoption date. As of June 30, 2019, the Company has not entered into any additional lease arrangements. 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' equity (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 condensed consolidated financial statements prior to and including the period ended March 31, 2018 were not 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 income (loss) as foreign exchange gain (loss). The functional currency of HMC, the Company’s Canadian subsidiary, is the CAD$ and the functional currency of HMI and HNR is the 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 and comprehensive income (loss) for the reporting period, but rather are accumulated and gains and losses are recorded in foreign exchange gain (loss), as a component of comprehensive income (loss), within the condensed consolidated statements of operations and comprehensive income (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 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, while the par value of the shares received is reclassified from additional paid in capital. 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. 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, effective April 1, 2018, resulted in the reclassification of outstanding stock options that were previously denominated in CAD$ 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 FASB’s ASC 718, Compensation – Stock Compensation 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 liabilities, were reclassified to equity during the third quarter of 2018. Following these reclassifications, the Company no longer has any liability-classified stock options. Revenue Recognition In accordance with the FASB’s ASC 606, Revenue from Contracts with Customers (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to contracts when it determines that it is probable it will collect substantially all of the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract and determines those that are performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price, after consideration of variability and constraints, if any, that is allocated to the respective performance obligation when the performance obligation is satisfied. Product Sales, net Product sales are derived from the sale of the PoNS device and certain support services including services from the use of the NeuroCatch TM Fee Revenue The Company’s agreement with HTC and Heuro also entitles the Company to 50% of franchise fees collected by Heuro from each franchise agreement Heuro executes with neuroplasticity clinics engaged in providing the PoNS Treatment as a result of the Company’s 50% share in Heuro profit/loss. For each of the three and six months ended June 30, 2019, the Company recognized $49,000 as its 50% portion of the franchise fee. As of June 30, 2019, the Company had recorded $0.5 million in current receivables and had no contract assets or liabilities on its condensed consolidated balance sheet related to these supply agreements. As of June 30, 2019 and December 31, 2018, the Company had recorded $0.2 million and $0.3 million in current and non-current receivables, respectively, and had no contract assets or liabilities on its condensed consolidated balance sheets related to license revenue pursuant to the Company’s arrangement with HTC and Heuro. Cost of Sales Cost of product sales includes the cost to manufacture the PoNS device, royalty expenses, freight charges, customs duties, wages and salaries of employees involved in the management of the supply chain and logistics of fulfilling the Company’s sales orders and certain support services provided by Heuro on the Company’s behalf. 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 carryforwards. 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 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 as well as regulatory costs related to post market surveillance, quality assurance complaint handling and adverse event reporting. 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 condensed 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, accounts receivable, other current receivables, operating lease ROU asset, accounts payable, accrued liabilities, operating lease liability and derivative financial instruments. The book values of these instruments, with the exception of derivative financial instruments, non-current lease liability, operating lease ROU asset and non-current receivables 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. 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 June 30, 2019 and December 31, 2018 and the roll forward of the Company’s derivative financial instruments. The Company’s derivative financial instruments are comprised of warrants which are classified as liabilities. Fair Value Level 1 Level 2 Level 3 June 30, 2019 Liabilities: Derivative financial instruments $ 282 — — $ 282 December 31, 2018 Liabilities: Derivative financial instruments $ 13,769 — — $ 13,769 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 share purchase warrants, which assumes that any proceeds received from the exercise of in-the-money stock options and share purchase warrants, would be used to purchase common shares at the average market price for the period, unless including the effects of these potentially dilutive securities would be anti-dilutive. Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Basic Numerator Net (loss) income $ (186 ) $ (17,826 ) $ 1,138 $ (18,991 ) Denominator Weighted average common shares outstanding 25,870,600 22,918,692 25,851,501 21,633,948 Basic net (loss) income per share $ (0.01 ) $ (0.78 ) $ 0.04 $ (0.88 ) Diluted Numerator: Net (loss) income, basic $ (186 ) $ (17,826 ) $ 1,138 $ (18,991 ) Effect of dilutive securities: warrants — (107 ) — (532 ) Net (loss) income, diluted $ (186 ) $ (17,933 ) $ 1,138 $ (19,523 ) Denominator: Weighted average common shares outstanding - basic 25,870,600 22,918,692 25,851,501 21,633,948 Potential common share issuances: Incremental dilutive shares from equity instruments (treasury stock method) — 126,873 102,153 129,135 Weighted average common shares outstanding 25,870,600 23,045,565 25,953,654 21,763,083 Diluted net (loss) income per share $ (0.01 ) $ (0.78 ) $ 0.04 $ (0.90 ) The following outstanding securities have been excluded from the computation of diluted weighted shares outstanding for the periods noted below, as they would have been anti-dilutive due to the Company’s losses for the three and six months ended June 30, 2019 and 2018 and because the exercise price of certain of these outstanding securities was greater than the average closing price of the Company’s common stock. Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Stock options outstanding 3,281,499 2,561,146 2,909,499 2,561,146 Warrants outstanding 3,043,605 4,016,930 3,043,605 4,016,930 Restricted stock units — 963 — 963 Total 6,325,104 6,579,039 5,953,104 6,579,039 Recent Accounting Pronouncements 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 In November 2018, FASB issued ASU 2018-18, C ollaborative Arrangements (Topic 808): Clarifying the Interaction Between Topic 808 and Topic 606,

Common Stock and Warrants

Common Stock and Warrants	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Common Stock and Warrants	3. COMMON STOCK AND WARRANTS 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 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 Company’s Board of Directors. No dividends have been declared since inception of the Company through June 30, 2019. 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 consists of one share of common stock of the Company (a “Common Share’) and one-half of one Common Share purchase warrant (each whole warrant, a “Warrant”). Each Warrant entitled the holder thereof to acquire one additional Common Share at an exercise price of CAD$7.50 on or before April 18, 2019. Mackie Research Capital Corporation (the “Agent”) acted as agent and sole bookrunner in connection with the April 2016 Offering. The Company paid the Agent a cash commission of $0.3 million and granted to 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. During the second quarter of 2019, 22,031 warrants were exercised. On April 18, 2019, 922,348 warrants were cancelled due to their expiration. 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 was $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, resulting in the recording of approximately $0.8 million of expenses in the Company’s condensed consolidated statement of operations and comprehensive income (loss). The fair value of these warrants at issuance was approximately $7.4 million. 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 date of the initial closing of the offering and the date of the closing of the over-allotment option and June 30, 2019. June 30, 2019 April 24, 2018 April 13, 2018 Stock price CAD $2.89 CAD $10.76 CAD $9.85 Exercise price CAD $12.25 CAD $12.25 CAD $12.25 Warrant term 1.78 years 3.00 years 3.00 years Expected volatility 71.25 % 64.49 % 64.20 % Risk-free interest rate 1.59 % 2.02 % 1.99 % Dividend rate 0.00 % 0.00 % 0.00 % On November 19, 2018, the Company issued 2,121,212 shares of its common stock in an underwritten public offering at a price of $8.25 per share. Gross proceeds from the offering were $17.5 million. On November 30, 2018, the Company closed on the sale of an additional 318,182 shares of its common stock pursuant to the exercise of the over-allotment option (collectively the “November 2018 Offering”) granted to the underwriters in connection with the offering at a price of $8.25 per share. Gross proceeds from the exercise of the over-allotment option was $2.6 million. BTIG LLC and Oppenheimer & Co. Inc. acted as joint book-running managers for the November 2018 Offering. The Company paid approximately $1.2 million in underwriting discounts and commissions and incurred offering expenses of approximately $0.7 million, resulting in net proceeds of $18.3 million. Six Months Ended June 30, 2019 2018 Fair value of warrants at beginning of period $ 13,769 $ 6,941 Issuance of warrants — 7,372 Exercise of warrants (35 ) (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 385 (390 ) Change in fair value of warrants during the period (13,837 ) 889 Fair value of warrants at end of period $ 282 $ 14,371 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 in fair value of derivative financial instruments, included in other income (expense) in the Company’s condensed consolidated statements of operations and comprehensive income (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. June 30, 2019 December 31, 2018 Stock price CAD$ 2.89 CAD$ 12.80 Exercise price CAD$ 12.25 CAD$ 10.89 Warrant term 1.78 years 1.71 years Expected volatility 71.25 % 75.31 % Risk-free interest rate 1.59 % 1.80 % Dividend rate 0.00 % 0.00 % Number of Warrants Weighted Average Exercise Price CAD US CAD$ USD$ Outstanding as of December 31, 2018 3,352,984 651,320 $ 10.89 $ 12.24 Granted — — 0.00 — Cancelled/Expired (922,348 ) — 7.50 — Exercised (38,351 ) — 7.50 — Outstanding as of June 30, 2019 2,392,285 651,320 $ 12.25 $ 12.24 The Company’s warrants outstanding and exercisable as of June 30, 2019 were as follows: Number of Warrants Outstanding Exercise Price Expiration Date 3,795 USD$10.75 June 26, 2020 1,509 USD$10.75 July 17, 2020 270,915 USD$12.25 December 22, 2020 171,020 USD$12.25 December 28, 2020 204,081 USD$12.25 December 29, 2020 2,392,285 CAD$12.25 April 10, 2021 3,043,605

Stock-Based Payments

Stock-Based Payments	6 Months Ended
	Jun. 30, 2019
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”), under which an aggregate of 5,356,114 shares may be issued. This share reserve is the sum of 3,000,000 new shares, plus the remaining 2,356,114 shares that remained available for issuance under the Company’s 2016 Omnibus Incentive Plan, the predecessor incentive plan (the “2016 Plan”) at the time of the adoption of the 2018 Plan. 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 (“RSU”), 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 awards under the 2016 Plan, the predecessor incentive plan. However, outstanding stock options granted prior to the effective date of the 2018 Plan are still governed by the 2016 Plan or the Company’s 2014 Stock Incentive Plan, which preceded the 2016 Plan. As of June 30, 2019, there was an aggregate of 4,282,261 shares of common stock remaining available for grant under the Company’s 2018 Plan. For the six months ended June 30, 2019, the Company issued 640,158 stock options to employees and directors. The Company issued no stock options to consultants and non-employees during the six months ended Juned 30, 2019. Weighted Aggregate Number of Average Intrinsic Value Stock Options Exercise Price (in thousands) Outstanding as of December 31, 2018 3,308,049 $ 7.14 $ 8,308 Granted 640,158 6.93 — Forfeited/Cancelled (146,708 ) 9.73 — Exercised (1) (520,000 ) 2.77 108 Outstanding as of June 30, 2019 3,281,499 $ 7.67 $ — Exercisable as of June 30, 2019 1,658,773 $ 3.46 $ — 1. For the six months ended June 30, 2019, 520,000 stock options were exercised on a cashless basis resulting in 483,631 shares being withheld in satisfaction of their exercise prices. The following table summarizes stock options outstanding and exercisable by employees and directors as of June 30, 2019: 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 20,000 December 8, 2019 0.44 $ 12.72 $ 2.18 $ — 20,000 80,000 December 8, 2019 0.44 $ 12.72 $ 2.18 $ — 80,000 20,000 March 16, 2020 0.71 $ 12.52 $ 2.43 $ — 20,000 150,000 October 21, 2020 1.31 $ 3.20 $ 6.57 $ — 150,000 20,000 December 31, 2020 1.50 $ 4.48 $ 5.86 $ — 20,000 595,000 July 13, 2020 1.04 $ 5.35 $ 5.18 $ — 595,000 20,000 August 8, 2020 1.11 $ 4.98 $ 5.42 $ — 20,000 617,000 April 17, 2027 7.79 $ 8.13 $ 7.54 $ — 308,500 6,146 May 18, 2027 7.88 $ 7.35 $ 4.75 $ — 6,146 10,000 May 18, 2027 7.88 $ 7.35 $ 7.65 $ — 5,000 30,000 August 8, 2027 8.10 $ 10.38 $ 7.38 $ — 7,500 20,000 April 9, 2028 8.77 $ 9.03 $ 8.01 $ — 5,000 337,500 May 15, 2028 8.87 $ 10.99 $ 7.89 $ — 151,563 150,000 July 9, 2028 9.02 $ 9.69 $ — $ 6.83 — 71,795 August 22, 2028 9.14 $ 10.23 $ — $ 7.21 — 11,500 September 4, 2028 9.18 $ 10.19 $ — $ 7.19 — 50,000 September 10, 2028 9.19 $ 10.34 $ — $ 7.30 — 50,000 September 24, 2028 9.23 $ 9.71 $ — $ 6.79 — 75,000 October 15, 2028 9.29 $ 8.75 $ — $ 6.19 — 10,000 October 29, 2028 9.33 $ 9.71 $ — $ 6.87 — 20,000 November 19, 2028 9.38 $ 8.00 $ — $ 5.66 — 15,000 December 17, 2028 9.46 $ 9.42 $ — $ 6.66 — 50,000 January 14, 2029 9.54 $ 8.19 $ — $ 5.67 — 7,500 January 22, 2029 9.56 $ 7.65 $ — $ 5.30 — 7,500 February 4, 2029 9.60 $ 7.26 $ — $ 5.03 — 560,558 March 28, 2029 9.74 $ 6.76 $ — $ 4.62 25,565 3,004,499 1,414,273 1. Reflects fair value of modified stock options on August 8, 2018. As of June 30, 2019, the unrecognized compensation cost related to non-vested stock options outstanding for employees and directors, was $8.7 million which will be recognized over a weighted-average remaining vesting period of approximately 2.9 years. The Company recognizes compensation expense for only the portion of awards that are expected to vest. The weighted average grant date fair value of employee and director stock options granted for the six months ended June 30, 2019 was $4.71 per option and the grant date fair values of these stock options were estimated using the Black-Scholes option pricing model using the following weighted average assumptions: Six Months Ended June 30, 2019 Stock price $ 6.93 Exercise price $ 6.93 Expected term 6.09 years Expected volatility 76.90 % Risk-free interest rate 2.28 % Dividend rate 0.00 % Non-Employee Stock Options The following table summarizes stock options outstanding and exercisable by consultants as of June 30, 2019: 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 30,000 December 8, 2019 0.44 $ 12.72 $ 2.18 30,000 72,000 October 3, 2020 1.26 $ 5.15 $ 5.35 72,000 110,000 October 28, 2020 1.33 $ 3.18 $ 6.59 110,000 20,000 May 18, 2027 7.88 $ 7.35 $ 7.65 10,000 15,000 August 8, 2027 8.10 $ 10.38 $ 7.38 3,750 15,000 November 6, 2027 8.35 $ 16.20 $ 6.98 3,750 15,000 August 22, 2028 9.14 $ 10.23 $ 8.87 15,000 277,000 244,500 1. Reflects fair value of modified stock options as of August 8, 2018. Restricted Stock Units During the six months ended June 30, 2019, the Company issued 964 shares of its common stock in settlement of vested RSUs. As of June 30, 2019, the Company had no RSUs outstanding. Stock-Based Compensation Expense Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Research and development $ 215 $ 438 $ 410 $ 537 Cost of sales 2 — 5 — Selling, general and administrative 724 5,895 1,361 6,183 Total $ 941 $ 6,333 $ 1,776 $ 6,720

Accrued Expenses

Accrued Expenses	6 Months Ended
	Jun. 30, 2019
Payables And Accruals [Abstract]
Accrued Expenses	5. ACCRUED EXPENSES Accrued expenses consisted of the following (amounts in thousands): As of June 30, 2019 December 31, 2018 Employees benefits $ 734 $ 876 Professional services 196 518 Due to HTC/Heuro 189 — Legal fees 156 253 Royalty fees 46 — Franchise fees 28 — Rent — 98 Severance 26 66 Other 1 1 Total $ 1,376 $ 1,812

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2019
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 of 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 therapy or use of devices covered by the patent-pending technology. For the three and six months ended June 30, 2019, the Company recorded approximately $19,000 and $46,000, respectively, in royalty expenses in its condensed consolidated statement of operations. (b) On October 30, 2017, HMI amended the Asset Purchase Agreement with A&B (HK) Company Ltd. (“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 U.S. Army Medical Material Agency. In December 2018, the U.S. Army notified the Company that it was amending the Agreement such that the satisfaction of the obligation of the contract was changed from FDA marketing authorization of the PoNS device to submitting of an application for marketing authorization of the PoNS device with the FDA. As the Company submitted its application for marketing authorization of the PoNS device to the FDA on August 31, 2018, and with copies of the submission documents provided to the U.S. Army, the Company has met its obligation under the amended agreement. 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 distribution agreement with Altair LLC to apply for the registration and distribution of the PoNS device in the territories of the former Soviet Union. Through March 31, 2019, the Company was entitled to receive a 7% royalty on sales of the devices within the territories. (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 2019 with a 3% annual increase . The following table summarizes the Company’s operating lease information including future minimum lease payments under a non-cancellable lease as of June 30, 2019 (amounts in thousands). For the Six Months Ended June 30, 2019 Operating lease cost $ 116 Operating lease - operating cash flows $ 123 Weighted average remaining lease term 3.54 years Weighted average discount rate 15.1 % Future minimum lease payments under non-cancellable lease as of June 30, 2019 were as follows: For the Period Ending December 31, 2019 (remaining six months) $ 123 2020 253 2021 260 2022 267 2023 10 Total future minimum lease payments 913 Less imputed interest (203 ) Total liability $ 710 Reported as of June 30, 2019 Current operating lease liability 156 Non-current operating lease liability 554 Total $ 710 (e) On December 29, 2017, HMI (formerly known as NeuroHabilitation Corporation) 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 is 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. As of June 30, 2019, the Company had approximately $0.5 million in obligations to Key Tronic to complete the Company’s forecasts for the procurement of materials necessary for the delivery of PoNS devices. (f) In September 2018, the Company entered into a strategic alliance agreement with HTC and Heuro to establish up to three founding clinics to treat patients and create a replicable model for future clinic expansion. Under the terms of the agreement, the parties developed a clinic system to facilitate the commercialization of the PoNS Treatment in Canada. The parties will contract with the clinics and develop a model for the clinics to deliver clinical services, featuring the PoNS Treatment to manage neurological conditions. During the second quarter of 2019, the Company entered into the clinic expansion phase of this alliance with the addition of three new PoNS authorized clinics, bringing the total number of clinics authorized to treat patients with the PoNS device to five in Canada. The arrangement currently provides for HTC to pay the Company CAD$750,000 in three annual payments of CAD$250,000 beginning December 31, 2019, in consideration for the exclusivity right the Company granted to Heuro. The Company and HTC continue to govern the agreement through a joint steering committee, and are each funding up to 50% of Heuro’s operating budget as agreed to by the joint steering committee and are sharing in the net profits and losses of Heuro on a 50/50 basis. For the three and six months ended June 30, 2019, the Company recorded $0.2 million and $0.4 million, respectively, in expenses for its share of the estimated costs incurred by Heuro which was recorded as selling, general and administrative expenses. In addition, the Company recorded $33,000 and $0.1 million for the three and six months ended June 30, 2019, respectively, in cost of sales for services rendered in the Company’s condensed consolidated statements of operations and comprehensive income (loss). Further for the three and six months ended June 30, 2019, the Company recognized $49,000 in fee revenue related to its arrangement with HTC and Heuro (see Note 1). Legal Contingencies On or about July 9, 2019, a putative shareholder class action lawsuit, Caramihai v. Helius Medical Technologies, Inc. et al. , Case No. 1:19-cv-06365 (S.D.N.Y.), was filed against the Company and three of its individual officers in the Southern District of New York (“the Caramahai Action”). The lawsuit alleges that the Company made materially false and misleading statements regarding the prospects for FDA approval of Helius’s application for de novo classification and marketing authorization of its PoNS device in the United States. As a result of these alleged misstatements, the Caramahai Action asserts claims on behalf of shareholders who bought or sold Helius common stock between from November 9, 2017 to April 10, 2019 for alleged violations of the federal securities laws, specifically Section 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934, as amended. On or about July 31, 2019, a putative shareholder class action lawsuit, Evans v. Helius Medical Technologies, Inc. et al. , Case No. 1:19-cv-07171 (S.D.N.Y.), was filed against the Company and three of its individual officers in the Southern District of New York (the “ Evans Action”). The Evans Action alleges similar claims as the Caramahai Action. While the Company believes that each of the Caramahai Action and the Evans Action is without merit and intends to vigorously defend its position in each case, it recognizes that additional putative class actions or related proceedings may be filed. Given that each of these legal proceedings is in its early stages, the Company is unable to predict the probable outcomes at this time.

Variable Interest Entities

Variable Interest Entities	6 Months Ended
	Jun. 30, 2019
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 • 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 June 30, 2019, the Company had concluded that Heuro was a VIE based on the fact that the equity investment at risk in Heuro was 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 June 30, 2019, 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 June 30, 2019, the Company did not consolidate Heuro in its condensed consolidated financial statements. In addition, as of June 30, 2019, the Company had no carrying amounts for assets and approximately $0.2 million in liabilities relating to the variable interest in the VIE. The Company believes that its maximum exposure to loss as a result of its involvement with the VIE is limited to CAD$0.4 million.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	8. RELATED PARTY TRANSACTIONS During the three months ended June 30, 2019 and 2018, the Company paid approximately $13,000 and $6,000 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. Montel Media is owned by Montel Williams, who beneficially owns greater than 5% of the Company’s common stock. Under the agreement, Montel Media received $15,000 per month. During the first quarter of 2018, the Company terminated its agreement with Montel Media. The Company paid Montel Media $45,000 during the three and six months ended June 30, 2018. For the three months ended June 30, 2018, a benefit of $37,000, which included a foreign exchange gain of $13,000 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 six months ended June 30, 2018, a benefit of $0.2 million, which included a foreign exchange gain of $13,000 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. With the adoption of ASC 2018-07 during the third quarter of 2018, all non-employee stock-based compensation are no longer recorded as derivative financial instruments. The Company’s Chief Medical Officer was a founding member of Clinvue LLC. (“Clinvue”), a company that provided regulatory advisory services to the Company until it ceased operations during the fourth quarter of 2018. For the three and six months ended June 30, 2018, the Company paid $10,000 and $0.1 million, respectively to Clinvue for consulting services. The Company made no payment to Clinvue for the three and six months ended June 30, 2019.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Going Concern Uncertainty	Going Concern Uncertainty As of June 30, 2019, the Company had cash of $14.3 million. For the six months ended June 30, 2019, the Company had an operating loss of $12.6 million and as of June 30, 2019, its accumulated deficit was $93.9 million. The Company expects to continue to incur operating losses and net cash outflows until such time as it generates a level of revenue to support its cost structure. There is no assurance that the Company will achieve profitable operations, and, if achieved, whether it will be sustained on a continued basis. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s condensed consolidated financial statements have been prepared on the basis of continuity of operations, realization of assets and satisfaction of liabilities in the ordinary course of business. The Company intends to fund ongoing activities by utilizing its current cash on hand, cash received from the sale of its PoNS device in Canada and by raising additional capital through equity or debt financings. There can be no assurance that the Company will be successful in raising that additional capital or that such capital, if available, will be on terms that are acceptable to the Company. If the Company is unable to raise sufficient additional capital, the Company may be compelled to reduce the scope of its operations and planned capital expenditures.
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The condensed consolidated financial statements have also been prepared on a basis substantially consistent with, and should be read in conjunction with the Company’s audited consolidated financial statements for the year ended December 31, 2018, included in its Annual Report on Form 10-K that was filed with the Securities and Exchange Commission on March 14, 2019. The Company’s reporting currency is the U.S. Dollar (“USD$”).
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 the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 810 – Consolidation ,
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 Accounts receivables are stated at their net realizable value. As of each of June 30, 2019 and December 31, 2018, the Company’s accounts receivable were comprised of amounts owed related to license revenue of approximately $0.5 million recognized in 2018 resulting from the Company’s arrangement with Health Tech Connex Inc. (“HTC”) and Heuro Canada, Inc. (“Heuro”), of which $0.3 million was classified as a non-current receivable. As of June 30, 2019, accounts receivable included revenue from product sales and fee revenue of approximately $0.5 million.
Inventory	The Company’s inventory consists of raw materials, work in progress and finished goods 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 six months ended June 30, 2019. As of June 30, 2019 and December 31, 2018, inventory consisted of the following (amounts in thousands): As of As of June 30, 2019 December 31, 2018 Raw materials $ 701 $ 392 Work-in-process 73 — Finished goods 128 — Total $ 902 $ 392
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 estimated useful life of the Company’s leasehold improvements is over the shorter of its lease term or useful life of 5 years; the estimated useful life for the Company’s furniture and fixtures is 7 years; and equipment has an estimated useful life of 15 years, while computer software and hardware has an estimated useful life of 3 to 5 years. As of June 30, 2019 and December 31, 2018, property and equipment consisted of the following (amounts in thousands): As of As of June 30, 2019 December 31, 2018 Leasehold improvement $ 182 $ 182 Furniture and fixtures 248 185 Equipment 219 219 Computer software and hardware 185 44 Property and equipment 834 630 Less accumulated depreciation (123 ) (76 ) Property and equipment, net $ 711 $ 554
Leases	Leases On January 1, 2019, the Company adopted ASU No. 2016-02, Leases The Company does not record an operating lease ROU asset and corresponding lease liability for leases with an initial term of twelve months or less and recognizes lease expense for these leases as incurred over the lease term. As of June 30, 2019, the Company had only one operating lease, which was for its headquarters office in Newtown, Pennsylvania upon the adoption date. As of June 30, 2019, the Company has not entered into any additional lease arrangements.
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' equity (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 condensed consolidated financial statements prior to and including the period ended March 31, 2018 were not 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 income (loss) as foreign exchange gain (loss). The functional currency of HMC, the Company’s Canadian subsidiary, is the CAD$ and the functional currency of HMI and HNR is the 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 and comprehensive income (loss) for the reporting period, but rather are accumulated and gains and losses are recorded in foreign exchange gain (loss), as a component of comprehensive income (loss), within the condensed consolidated statements of operations and comprehensive income (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 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, while the par value of the shares received is reclassified from additional paid in capital. 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. 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, effective April 1, 2018, resulted in the reclassification of outstanding stock options that were previously denominated in CAD$ 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 FASB’s ASC 718, Compensation – Stock Compensation 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 liabilities, were reclassified to equity during the third quarter of 2018. Following these reclassifications, the Company no longer has any liability-classified stock options.
Revenue Recognition	Revenue Recognition In accordance with the FASB’s ASC 606, Revenue from Contracts with Customers (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to contracts when it determines that it is probable it will collect substantially all of the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract and determines those that are performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price, after consideration of variability and constraints, if any, that is allocated to the respective performance obligation when the performance obligation is satisfied. Product Sales, net Product sales are derived from the sale of the PoNS device and certain support services including services from the use of the NeuroCatch TM Fee Revenue The Company’s agreement with HTC and Heuro also entitles the Company to 50% of franchise fees collected by Heuro from each franchise agreement Heuro executes with neuroplasticity clinics engaged in providing the PoNS Treatment as a result of the Company’s 50% share in Heuro profit/loss. For each of the three and six months ended June 30, 2019, the Company recognized $49,000 as its 50% portion of the franchise fee. As of June 30, 2019, the Company had recorded $0.5 million in current receivables and had no contract assets or liabilities on its condensed consolidated balance sheet related to these supply agreements. As of June 30, 2019 and December 31, 2018, the Company had recorded $0.2 million and $0.3 million in current and non-current receivables, respectively, and had no contract assets or liabilities on its condensed consolidated balance sheets related to license revenue pursuant to the Company’s arrangement with HTC and Heuro.
Cost of Sales	Cost of Sales Cost of product sales includes the cost to manufacture the PoNS device, royalty expenses, freight charges, customs duties, wages and salaries of employees involved in the management of the supply chain and logistics of fulfilling the Company’s sales orders and certain support services provided by Heuro on the Company’s behalf.
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 carryforwards. 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 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 as well as regulatory costs related to post market surveillance, quality assurance complaint handling and adverse event reporting. 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 condensed 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, accounts receivable, other current receivables, operating lease ROU asset, accounts payable, accrued liabilities, operating lease liability and derivative financial instruments. The book values of these instruments, with the exception of derivative financial instruments, non-current lease liability, operating lease ROU asset and non-current receivables 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. 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 June 30, 2019 and December 31, 2018 and the roll forward of the Company’s derivative financial instruments. The Company’s derivative financial instruments are comprised of warrants which are classified as liabilities. Fair Value Level 1 Level 2 Level 3 June 30, 2019 Liabilities: Derivative financial instruments $ 282 — — $ 282 December 31, 2018 Liabilities: Derivative financial instruments $ 13,769 — — $ 13,769 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 share purchase warrants, which assumes that any proceeds received from the exercise of in-the-money stock options and share purchase warrants, would be used to purchase common shares at the average market price for the period, unless including the effects of these potentially dilutive securities would be anti-dilutive. Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Basic Numerator Net (loss) income $ (186 ) $ (17,826 ) $ 1,138 $ (18,991 ) Denominator Weighted average common shares outstanding 25,870,600 22,918,692 25,851,501 21,633,948 Basic net (loss) income per share $ (0.01 ) $ (0.78 ) $ 0.04 $ (0.88 ) Diluted Numerator: Net (loss) income, basic $ (186 ) $ (17,826 ) $ 1,138 $ (18,991 ) Effect of dilutive securities: warrants — (107 ) — (532 ) Net (loss) income, diluted $ (186 ) $ (17,933 ) $ 1,138 $ (19,523 ) Denominator: Weighted average common shares outstanding - basic 25,870,600 22,918,692 25,851,501 21,633,948 Potential common share issuances: Incremental dilutive shares from equity instruments (treasury stock method) — 126,873 102,153 129,135 Weighted average common shares outstanding 25,870,600 23,045,565 25,953,654 21,763,083 Diluted net (loss) income per share $ (0.01 ) $ (0.78 ) $ 0.04 $ (0.90 ) The following outstanding securities have been excluded from the computation of diluted weighted shares outstanding for the periods noted below, as they would have been anti-dilutive due to the Company’s losses for the three and six months ended June 30, 2019 and 2018 and because the exercise price of certain of these outstanding securities was greater than the average closing price of the Company’s common stock. Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Stock options outstanding 3,281,499 2,561,146 2,909,499 2,561,146 Warrants outstanding 3,043,605 4,016,930 3,043,605 4,016,930 Restricted stock units — 963 — 963 Total 6,325,104 6,579,039 5,953,104 6,579,039
Recent Accounting Pronouncements	Recent Accounting Pronouncements 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 In November 2018, FASB issued ASU 2018-18, C ollaborative Arrangements (Topic 808): Clarifying the Interaction Between Topic 808 and Topic 606,

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Schedule of Inventory	As of June 30, 2019 and December 31, 2018, inventory consisted of the following (amounts in thousands): As of As of June 30, 2019 December 31, 2018 Raw materials $ 701 $ 392 Work-in-process 73 — Finished goods 128 — Total $ 902 $ 392
Summary of Property and Equipment	As of June 30, 2019 and December 31, 2018, property and equipment consisted of the following (amounts in thousands): As of As of June 30, 2019 December 31, 2018 Leasehold improvement $ 182 $ 182 Furniture and fixtures 248 185 Equipment 219 219 Computer software and hardware 185 44 Property and equipment 834 630 Less accumulated depreciation (123 ) (76 ) Property and equipment, net $ 711 $ 554
Summary of Derivative Financial Instruments and Stock-Based Compensation Liability for Non-employee Stock Options	Fair Value Level 1 Level 2 Level 3 June 30, 2019 Liabilities: Derivative financial instruments $ 282 — — $ 282 December 31, 2018 Liabilities: Derivative financial instruments $ 13,769 — — $ 13,769
Summary of Basic and Diluted Loss per Share	Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Basic Numerator Net (loss) income $ (186 ) $ (17,826 ) $ 1,138 $ (18,991 ) Denominator Weighted average common shares outstanding 25,870,600 22,918,692 25,851,501 21,633,948 Basic net (loss) income per share $ (0.01 ) $ (0.78 ) $ 0.04 $ (0.88 ) Diluted Numerator: Net (loss) income, basic $ (186 ) $ (17,826 ) $ 1,138 $ (18,991 ) Effect of dilutive securities: warrants — (107 ) — (532 ) Net (loss) income, diluted $ (186 ) $ (17,933 ) $ 1,138 $ (19,523 ) Denominator: Weighted average common shares outstanding - basic 25,870,600 22,918,692 25,851,501 21,633,948 Potential common share issuances: Incremental dilutive shares from equity instruments (treasury stock method) — 126,873 102,153 129,135 Weighted average common shares outstanding 25,870,600 23,045,565 25,953,654 21,763,083 Diluted net (loss) income per share $ (0.01 ) $ (0.78 ) $ 0.04 $ (0.90 )
Summary of Outstanding Securities Excluded from Computation of Diluted Weighted Shares Outstanding	The following outstanding securities have been excluded from the computation of diluted weighted shares outstanding for the periods noted below, as they would have been anti-dilutive due to the Company’s losses for the three and six months ended June 30, 2019 and 2018 and because the exercise price of certain of these outstanding securities was greater than the average closing price of the Company’s common stock. Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Stock options outstanding 3,281,499 2,561,146 2,909,499 2,561,146 Warrants outstanding 3,043,605 4,016,930 3,043,605 4,016,930 Restricted stock units — 963 — 963 Total 6,325,104 6,579,039 5,953,104 6,579,039

Common Stock and Warrants (Tabl

Common Stock and Warrants (Tables)	6 Months Ended
	Jun. 30, 2019
Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants	June 30, 2019 December 31, 2018 Stock price CAD$ 2.89 CAD$ 12.80 Exercise price CAD$ 12.25 CAD$ 10.89 Warrant term 1.78 years 1.71 years Expected volatility 71.25 % 75.31 % Risk-free interest rate 1.59 % 1.80 % Dividend rate 0.00 % 0.00 %
Activities of Warrants that Company Accounted for as Liabilities and Recorded as Derivative Financial Instruments	Six Months Ended June 30, 2019 2018 Fair value of warrants at beginning of period $ 13,769 $ 6,941 Issuance of warrants — 7,372 Exercise of warrants (35 ) (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 385 (390 ) Change in fair value of warrants during the period (13,837 ) 889 Fair value of warrants at end of period $ 282 $ 14,371
Summary of Warrant Activity	Number of Warrants Weighted Average Exercise Price CAD US CAD$ USD$ Outstanding as of December 31, 2018 3,352,984 651,320 $ 10.89 $ 12.24 Granted — — 0.00 — Cancelled/Expired (922,348 ) — 7.50 — Exercised (38,351 ) — 7.50 — Outstanding as of June 30, 2019 2,392,285 651,320 $ 12.25 $ 12.24
Warrants Outstanding and Exercisable	The Company’s warrants outstanding and exercisable as of June 30, 2019 were as follows: Number of Warrants Outstanding Exercise Price Expiration Date 3,795 USD$10.75 June 26, 2020 1,509 USD$10.75 July 17, 2020 270,915 USD$12.25 December 22, 2020 171,020 USD$12.25 December 28, 2020 204,081 USD$12.25 December 29, 2020 2,392,285 CAD$12.25 April 10, 2021 3,043,605
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 date of the initial closing of the offering and the date of the closing of the over-allotment option and June 30, 2019. June 30, 2019 April 24, 2018 April 13, 2018 Stock price CAD $2.89 CAD $10.76 CAD $9.85 Exercise price CAD $12.25 CAD $12.25 CAD $12.25 Warrant term 1.78 years 3.00 years 3.00 years Expected volatility 71.25 % 64.49 % 64.20 % Risk-free interest rate 1.59 % 2.02 % 1.99 % Dividend rate 0.00 % 0.00 % 0.00 %

Stock-Based Payments (Tables)

Stock-Based Payments (Tables)	6 Months Ended
	Jun. 30, 2019
Summary of Company's Stock Option Activity	Weighted Aggregate Number of Average Intrinsic Value Stock Options Exercise Price (in thousands) Outstanding as of December 31, 2018 3,308,049 $ 7.14 $ 8,308 Granted 640,158 6.93 — Forfeited/Cancelled (146,708 ) 9.73 — Exercised (1) (520,000 ) 2.77 108 Outstanding as of June 30, 2019 3,281,499 $ 7.67 $ — Exercisable as of June 30, 2019 1,658,773 $ 3.46 $ — 1. For the six months ended June 30, 2019, 520,000 stock options were exercised on a cashless basis resulting in 483,631 shares being withheld in satisfaction of their exercise prices.
Summary of Stock-Based Compensation Expense is Classified in Condensed Consolidated Statements of Operations and Comprehensive Loss	Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Research and development $ 215 $ 438 $ 410 $ 537 Cost of sales 2 — 5 — Selling, general and administrative 724 5,895 1,361 6,183 Total $ 941 $ 6,333 $ 1,776 $ 6,720
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 June 30, 2019: 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 20,000 December 8, 2019 0.44 $ 12.72 $ 2.18 $ — 20,000 80,000 December 8, 2019 0.44 $ 12.72 $ 2.18 $ — 80,000 20,000 March 16, 2020 0.71 $ 12.52 $ 2.43 $ — 20,000 150,000 October 21, 2020 1.31 $ 3.20 $ 6.57 $ — 150,000 20,000 December 31, 2020 1.50 $ 4.48 $ 5.86 $ — 20,000 595,000 July 13, 2020 1.04 $ 5.35 $ 5.18 $ — 595,000 20,000 August 8, 2020 1.11 $ 4.98 $ 5.42 $ — 20,000 617,000 April 17, 2027 7.79 $ 8.13 $ 7.54 $ — 308,500 6,146 May 18, 2027 7.88 $ 7.35 $ 4.75 $ — 6,146 10,000 May 18, 2027 7.88 $ 7.35 $ 7.65 $ — 5,000 30,000 August 8, 2027 8.10 $ 10.38 $ 7.38 $ — 7,500 20,000 April 9, 2028 8.77 $ 9.03 $ 8.01 $ — 5,000 337,500 May 15, 2028 8.87 $ 10.99 $ 7.89 $ — 151,563 150,000 July 9, 2028 9.02 $ 9.69 $ — $ 6.83 — 71,795 August 22, 2028 9.14 $ 10.23 $ — $ 7.21 — 11,500 September 4, 2028 9.18 $ 10.19 $ — $ 7.19 — 50,000 September 10, 2028 9.19 $ 10.34 $ — $ 7.30 — 50,000 September 24, 2028 9.23 $ 9.71 $ — $ 6.79 — 75,000 October 15, 2028 9.29 $ 8.75 $ — $ 6.19 — 10,000 October 29, 2028 9.33 $ 9.71 $ — $ 6.87 — 20,000 November 19, 2028 9.38 $ 8.00 $ — $ 5.66 — 15,000 December 17, 2028 9.46 $ 9.42 $ — $ 6.66 — 50,000 January 14, 2029 9.54 $ 8.19 $ — $ 5.67 — 7,500 January 22, 2029 9.56 $ 7.65 $ — $ 5.30 — 7,500 February 4, 2029 9.60 $ 7.26 $ — $ 5.03 — 560,558 March 28, 2029 9.74 $ 6.76 $ — $ 4.62 25,565 3,004,499 1,414,273 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 weighted average grant date fair value of employee and director stock options granted for the six months ended June 30, 2019 was $4.71 per option and the grant date fair values of these stock options were estimated using the Black-Scholes option pricing model using the following weighted average assumptions: Six Months Ended June 30, 2019 Stock price $ 6.93 Exercise price $ 6.93 Expected term 6.09 years Expected volatility 76.90 % Risk-free interest rate 2.28 % Dividend rate 0.00 %
Non-employee Stock Options
Summary of Stock Options Outstanding and Exercisable	The following table summarizes stock options outstanding and exercisable by consultants as of June 30, 2019: 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 30,000 December 8, 2019 0.44 $ 12.72 $ 2.18 30,000 72,000 October 3, 2020 1.26 $ 5.15 $ 5.35 72,000 110,000 October 28, 2020 1.33 $ 3.18 $ 6.59 110,000 20,000 May 18, 2027 7.88 $ 7.35 $ 7.65 10,000 15,000 August 8, 2027 8.10 $ 10.38 $ 7.38 3,750 15,000 November 6, 2027 8.35 $ 16.20 $ 6.98 3,750 15,000 August 22, 2028 9.14 $ 10.23 $ 8.87 15,000 277,000 244,500 1. Reflects fair value of modified stock options as of August 8, 2018.

Accrued Expenses (Tables)

Accrued Expenses (Tables)	6 Months Ended
	Jun. 30, 2019
Payables And Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses consisted of the following (amounts in thousands): As of June 30, 2019 December 31, 2018 Employees benefits $ 734 $ 876 Professional services 196 518 Due to HTC/Heuro 189 — Legal fees 156 253 Royalty fees 46 — Franchise fees 28 — Rent — 98 Severance 26 66 Other 1 1 Total $ 1,376 $ 1,812

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2019
Commitments And Contingencies Disclosure [Abstract]
Schedule of Operating Lease Information Including future Minimum Lease Payments under Non-Cancellable Lease	The following table summarizes the Company’s operating lease information including future minimum lease payments under a non-cancellable lease as of June 30, 2019 (amounts in thousands). For the Six Months Ended June 30, 2019 Operating lease cost $ 116 Operating lease - operating cash flows $ 123 Weighted average remaining lease term 3.54 years Weighted average discount rate 15.1 % Future minimum lease payments under non-cancellable lease as of June 30, 2019 were as follows: For the Period Ending December 31, 2019 (remaining six months) $ 123 2020 253 2021 260 2022 267 2023 10 Total future minimum lease payments 913 Less imputed interest (203 ) Total liability $ 710 Reported as of June 30, 2019 Current operating lease liability 156 Non-current operating lease liability 554 Total $ 710

Description of Business - Addit

Description of Business - Additional Information (Details) $ / shares in Units, $ in Thousands	Jan. 22, 2018	Jun. 30, 2019USD ($)$ / shares	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)$ / shares	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)$ / shares
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Date of incorporation				Mar. 13, 2014
Class A common stock, par value | $ / shares		$ 0.001		$ 0.001		$ 0.001
Reverse stock split	1-for-5
Reverse stock split, conversion ratio	5
Cash		$ 14,311		$ 14,311		$ 25,583
Operating loss		5,814	$ 11,807	12,635	$ 16,523
Accumulated deficit		$ 93,854		$ 93,854		$ 94,992

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details)	Aug. 08, 2018USD ($)	Jun. 30, 2019USD ($)Leaseshares	Jun. 30, 2019USD ($)LeaseSegmentshares	Dec. 31, 2018USD ($)shares	Jan. 01, 2019USD ($)	Sep. 30, 2018shares
Schedule Of Significant Accounting Policies [Line Items]
Revenue		$ 518,000	$ 1,195,000
Non-current receivables		320,000	320,000	$ 294,000
Accounts receivable		723,000	723,000	$ 177,000
Inventory write-offs			0
Operating lease ROU asset		619,000	619,000		$ 700,000
Operating lease liabilities		$ 710,000	$ 710,000		$ 700,000
Leases, initial term		12 months	12 months
Number of operating lease | Lease		1	1
Operating lease ROU asset amortization			$ 100,000
Number of stock options outstanding | shares		3,281,499	3,281,499	3,308,049
Modified employee stock options outstanding fair value	$ 10,300,000
Reclassification of stock based compensation liability classified stock options		$ 0	$ 0
Number of operating segment | Segment			1
Number of reportable segment | Segment			1
Employee and Non-employee Stock Options
Schedule Of Significant Accounting Policies [Line Items]
Number of stock options outstanding | shares						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
Strategic Alliance Agreement | HealthTech Connex, Inc. | Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Non-current receivables		300,000	$ 300,000	$ 300,000
Accounts receivable		200,000	200,000	200,000
Current receivables		500,000	500,000
Contract assets		0	0	0
Contract liabilities		0	0	0
Revenue from Product Sales
Schedule Of Significant Accounting Policies [Line Items]
Accounts receivable		500,000	500,000
License Fees | Strategic Alliance Agreement
Schedule Of Significant Accounting Policies [Line Items]
Revenue			500,000	$ 500,000
Neurocatch Device | HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Cost of goods sold per device			600,000
Neurocatch Device | Strategic Alliance Agreement | HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Revenue		500,000	1,200,000
Services Performed Using Neurocatch Device | Strategic Alliance Agreement | HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Revenue		2,250	11,100
Franchise Fee
Schedule Of Significant Accounting Policies [Line Items]
Revenue		$ 49,000	$ 49,000
Franchise Fee | Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Percentage of franchise fee revenue			50.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Inventory (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Raw materials	$ 701	$ 392
Work-in-process	73
Finished goods	128
Total	$ 902	$ 392

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Property and equipment	$ 834	$ 630
Less accumulated depreciation	(123)	(76)
Property and equipment, net	711	554
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment	182	182
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property and equipment	248	185
Equipment
Property Plant And Equipment [Line Items]
Property and equipment	219	219
Computer Software and Hardware
Property Plant And Equipment [Line Items]
Property and equipment	$ 185	$ 44

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Summary of Derivative Financial Instruments and Stock-Based Compensation Liability (Details) - Fair Value, Measurements, Recurring - Black Scholes Model - Derivative Financial Instruments - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Liabilities:
Fair value, liabilities	$ 282	$ 13,769
Level 3
Liabilities:
Fair value, liabilities	$ 282	$ 13,769

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Summary of Basic and Diluted Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Numerator
Net (loss) income	$ (186)	$ (17,826)	$ 1,138	$ (18,991)
Denominator
Weighted average common shares outstanding - basic	25,870,600	22,918,692	25,851,501	21,633,948
Basic net (loss) income per share	$ (0.01)	$ (0.78)	$ 0.04	$ (0.88)
Numerator:
Net (loss) income, basic	$ (186)	$ (17,826)	$ 1,138	$ (18,991)
Effect of dilutive securities: warrants		(107)		(532)
Net (loss) income, diluted	$ (186)	$ (17,933)	$ 1,138	$ (19,523)
Denominator:
Weighted average common shares outstanding - basic	25,870,600	22,918,692	25,851,501	21,633,948
Potential common share issuances:
Incremental dilutive shares from equity instruments (treasury stock method)		126,873	102,153	129,135
Weighted average common shares outstanding	25,870,600	23,045,565	25,953,654	21,763,083
Diluted net (loss) income per share	$ (0.01)	$ (0.78)	$ 0.04	$ (0.90)

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Summary of Outstanding Securities Excluded from Computation of Diluted Weighted Shares Outstanding (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share	6,325,104	6,579,039	5,953,104	6,579,039
Stock Options Outstanding
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share	3,281,499	2,561,146	2,909,499	2,561,146
Warrants Outstanding
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share	3,043,605	4,016,930	3,043,605	4,016,930
Restricted Stock Units
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share		963		963

Common Stock and Warrants - Add

Common Stock and Warrants - Additional Information (Details) $ / shares in Units, $ / shares in Units, $ in Millions	Jun. 30, 2019CAD ($)shares	Nov. 30, 2018USD ($)$ / sharesshares	Nov. 19, 2018USD ($)$ / sharesshares	Apr. 24, 2018USD ($)$ / sharesshares	Apr. 24, 2018USD ($)$ / shares	Apr. 13, 2018USD ($)$ / sharesshares	Apr. 18, 2016USD ($)shares	Apr. 18, 2016$ / sharesshares	Jun. 30, 2019$ / sharesshares	Jun. 30, 2019USD ($)$ / sharesshares	Jun. 30, 2018USD ($)	Jun. 30, 2019$ / sharesshares	Apr. 18, 2019shares	Dec. 31, 2018$ / sharesshares	Apr. 13, 2018$ / sharesshares
Schedule Of Stockholders Equity [Line Items]
Common stock, shares authorized | shares									150,000,000	150,000,000		150,000,000		150,000,000
Common stock, par value | $ / shares									$ 0.001	$ 0.001				$ 0.001
Preferred stock, shares authorized | shares									10,000,000	10,000,000		10,000,000		10,000,000
Preferred stock, par value | $ / shares									$ 0.001	$ 0.001				$ 0.001
Common share, voting rights										one vote per share
Common share, dividends declared										$ 0
Warrant exercisable price per share | $ / shares												$ 12.25
Share issuance cost and commission paid										$ 52,000	$ 1,324,000
Class of warrants exercised | shares	70,900
Proceeds received from exercise of outstanding warrants	$ 0.9
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
Class of warrants exercised | shares									22,031
Class of warrant or right cancelled due to expiration | shares													922,348
April 2016 Offering | Warrants Expiration Date, April 18, 2019
Schedule Of Stockholders Equity [Line Items]
Description of units issued										Each Unit consists of one share of common stock of the Company (a “Common Share’) and one-half of one Common Share purchase warrant (each whole warrant, a “Warrant”).
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
Warrants to purchase number of common stock, shares | shares						2,141,900									2,141,900
Gross proceeds from issuance of common stock						$ 16,000,000
Underwriting discounts and commissions paid					$ 1,100,000
Offering expenses incurred					1,000,000
Net proceeds from offering					16,300,000
Underwriting discounts and offering expenses					$ 800,000
Fair value of warrants at issuance						$ 7,400,000
April 2018 Offering | Common Stock
Schedule Of Stockholders Equity [Line Items]
Issuance of common stock in public offering | shares						2,141,900
Over-Allotment Option
Schedule Of Stockholders Equity [Line Items]
Price per share | $ / shares		$ 8.25		$ 7.47	$ 7.47
Gross proceeds from issuance of common stock		$ 2,600,000		$ 2,400,000
Over-Allotment Option | Common Stock
Schedule Of Stockholders Equity [Line Items]
Issuance of common stock in public offering | shares		318,182		321,285
November 2018 Offering
Schedule Of Stockholders Equity [Line Items]
Price per share | $ / shares			$ 8.25
Gross proceeds from issuance of common stock			$ 17,500,000
Underwriting discounts and commissions paid		$ 1,200,000
Offering expenses incurred		700,000
Net proceeds from offering		$ 18,300
November 2018 Offering | Common Stock
Schedule Of Stockholders Equity [Line Items]
Issuance of common stock in public offering | shares			2,121,212

Common Stock and Warrants - Sum

Common Stock and Warrants - Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants (Details)	Jun. 30, 2019$ / shares	Dec. 31, 2018$ / shares	Apr. 24, 2018$ / shares	Apr. 13, 2018$ / shares
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Exercise price	$ 12.25
Warrants | Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price	2.89	$ 12.80
Exercise price	$ 12.25	$ 10.89
Warrants and Rights Outstanding, Type [Extensible List]	hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember
April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Exercise price				$ 12.25
April 2018 Offering | Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price	$ 2.89		$ 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
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 9 months 10 days	1 year 8 months 15 days
Warrant Term | April 2018 Offering | Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term	1 year 9 months 10 days		3 years	3 years
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	71.25	75.31
Expected Volatility | April 2018 Offering | Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	71.25		64.49	64.20
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	1.59	1.80
Risk-Free Interest Rate | April 2018 Offering | Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	1.59		2.02	1.99
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
Dividend Rate | April 2018 Offering | Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	0		0	0

Common Stock and Warrants - S_2

Common Stock and Warrants - Summary of Warrants Accounted for as Liabilities and Recorded as Derivative Financial Instruments (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Fair value of warrants at beginning of period	$ 13,769	$ 6,941
Issuance of warrants		7,372
Exercise of warrants	(35)	(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	385	(390)
Change in fair value of warrants during the period	(13,837)	889
Fair value of warrants at end of period	$ 282	$ 14,371

Common Stock and Warrants - S_3

Common Stock and Warrants - Summary of Warrant Activity (Details)	Jun. 30, 2019$ / sharesshares	Jun. 30, 2019$ / sharesshares	Jun. 30, 2019$ / sharesshares	Jun. 30, 2019$ / sharesshares
Class Of Warrant Or Right [Line Items]
Number of Warrants, Exercised | shares	(70,900)	(70,900)
Number of Warrants, Outstanding, ending balance | shares	3,043,605	3,043,605	3,043,605	3,043,605
Weighted Average Exercise Price, Outstanding, ending balance | $ / shares		$ 12.25		$ 12.25
CAD
Class Of Warrant Or Right [Line Items]
Number of Warrants, Outstanding, beginning balance | shares			3,352,984	3,352,984
Number of Warrants, Cancelled/Expired | shares			(922,348)	(922,348)
Number of Warrants, Exercised | shares			(38,351)	(38,351)
Number of Warrants, Outstanding, ending balance | shares	2,392,285	2,392,285	2,392,285	2,392,285
Weighted Average Exercise Price, Outstanding, beginning balance | $ / shares				$ 10.89
Weighted Average Exercise Price, Granted | $ / shares				0
Weighted Average Exercise Price, Cancelled/Expired | $ / shares				7.50
Weighted Average Exercise Price, Exercised | $ / shares				7.50
Weighted Average Exercise Price, Outstanding, ending balance | $ / shares		$ 12.25		$ 12.25
USD
Class Of Warrant Or Right [Line Items]
Number of Warrants, Outstanding, beginning balance | shares			651,320	651,320
Number of Warrants, Outstanding, ending balance | shares	651,320	651,320	651,320	651,320
Weighted Average Exercise Price, Outstanding, beginning balance | $ / shares			$ 12.24
Weighted Average Exercise Price, Outstanding, ending balance | $ / shares	$ 12.24		$ 12.24

Common Stock and Warrants - War

Common Stock and Warrants - Warrants Outstanding and Exercisable (Details)	6 Months Ended
	Jun. 30, 2019$ / sharesshares	Jun. 30, 2019$ / sharesshares
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding | shares	3,043,605	3,043,605
Exercise price | $ / shares		$ 12.25
Warrants Expiration Date, June 26, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding | shares	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 | shares	1,509	1,509
Exercise price | $ / shares	$ 10.75
Expiration Date	Jul. 17, 2020
Warrants Expiration Date, December 22, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding | shares	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 | shares	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 | shares	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 | shares	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) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 30, 2019	May 15, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock shares available for issuance		3,000,000
Number of stock option issued	640,158
Employee and Director Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued	640,158
Unrecognized compensation cost related to non-vested stock options outstanding	$ 8.7
Weighted-average remaining vesting period	2 years 10 months 24 days
Grant Date Fair Value	$ 4.71
Non-employee Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued	0
Consultants
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued	0
Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding shares	0
Issuance of shares of common stock in settlement of vested RSUs	964
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	4,282,261
2016 Omnibus Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock shares available for issuance		2,356,114

Stock-Based Payments - Summary

Stock-Based Payments - Summary of Company's Stock Option Activity (Details) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)$ / sharesshares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Stock Options, Beginning balance outstanding | shares	3,308,049
Number of Stock Options, Granted | shares	640,158
Number of Stock Options Forfeited/Cancelled | shares	(146,708)
Number of Stock Options, Exercised | shares	(520,000)
Number of Stock Options, Ending balance outstanding | shares	3,281,499
Number of Stock Options, Exercisable | shares	1,658,773
Weighted Average Exercise Price, Beginning balance outstanding | $ / shares	$ 7.14
Weighted Average Exercise Price, Granted | $ / shares	6.93
Weighted Average Exercise Price, Forfeited/Cancelled | $ / shares	9.73
Weighted Average Exercise Price, Exercised | $ / shares	2.77
Weighted Average Exercise Price, Ending balance outstanding | $ / shares	7.67
Weighted Average Exercise Price, Exercisable | $ / shares	$ 3.46
Aggregate Intrinsic Value, Beginning balance outstanding | $	$ 8,308
Aggregate Intrinsic Value, Exercised | $	$ 108

Stock-Based Payments - Summar_2

Stock-Based Payments - Summary of Company's Stock Option Activity (Parenthetical) (Details)	6 Months Ended
	Jun. 30, 2019shares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock options exercised on cashless basis	520,000
Number of shares withheld	483,631

Stock-Based Payments - Summar_3

Stock-Based Payments - Summary of Stock Options Outstanding and Exercisable (Details) - $ / shares	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	3,281,499	3,308,049
Exercise Price	$ 7.67	$ 7.14
Number of Stock Options Exercisable	1,658,773
Employee and Director Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	3,004,499
Grant Date Fair Value	$ 4.71
Number of Stock Options Exercisable	1,414,273
Employee and Director Stock Options | Option One
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)	5 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 Two
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)	5 months 8 days
Exercise Price	$ 12.72
Fair Value Post Modification	$ 2.18
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	Mar. 16, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	8 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 Four
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)	1 year 3 months 21 days
Exercise Price	$ 3.20
Fair Value Post Modification	$ 6.57
Number of Stock Options Exercisable	150,000
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	Dec. 31, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	1 year 6 months
Exercise Price	$ 4.48
Fair Value Post Modification	$ 5.86
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	595,000
Expiration Date	Jul. 13, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	1 year 14 days
Exercise Price	$ 5.35
Fair Value Post Modification	$ 5.18
Number of Stock Options Exercisable	595,000
Employee and Director Stock Options | Option Seven
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 1 month 9 days
Exercise Price	$ 4.98
Fair Value Post Modification	$ 5.42
Number of Stock Options Exercisable	20,000
Employee and Director Stock Options | Option Eight
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)	7 years 9 months 14 days
Exercise Price	$ 8.13
Fair Value Post Modification	$ 7.54
Number of Stock Options Exercisable	308,500
Employee and Director Stock Options | Option Nine
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)	7 years 10 months 17 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 4.75
Number of Stock Options Exercisable	6,146
Employee and Director Stock Options | Option Ten
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)	7 years 10 months 17 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 7.65
Number of Stock Options Exercisable	5,000
Employee and Director Stock Options | Option Eleven
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 1 month 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 Twelve
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	20,000
Expiration Date	Apr. 9, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	8 years 9 months 7 days
Exercise Price	$ 9.03
Fair Value Post Modification	$ 8.01
Number of Stock Options Exercisable	5,000
Employee and Director Stock Options | Option Thirteen
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)	8 years 10 months 13 days
Exercise Price	$ 10.99
Fair Value Post Modification	$ 7.89
Number of Stock Options Exercisable	151,563
Employee and Director Stock Options | Option Fourteen
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 7 days
Exercise Price	$ 9.69
Grant Date Fair Value	$ 6.83
Employee and Director Stock Options | Option Fifteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	71,795
Expiration Date	Aug. 22, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 1 month 20 days
Exercise Price	$ 10.23
Grant Date Fair Value	$ 7.21
Employee and Director Stock Options | Option Sixteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	11,500
Expiration Date	Sep. 4, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 2 months 4 days
Exercise Price	$ 10.19
Grant Date Fair Value	$ 7.19
Employee and Director Stock Options | Options Seventeen
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 2 months 8 days
Exercise Price	$ 10.34
Grant Date Fair Value	$ 7.30
Employee and Director Stock Options | Option Eighteen
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 2 months 23 days
Exercise Price	$ 9.71
Grant Date Fair Value	$ 6.79
Employee and Director Stock Options | Option Nineteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	75,000
Expiration Date	Oct. 15, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 3 months 14 days
Exercise Price	$ 8.75
Grant Date Fair Value	$ 6.19
Employee and Director Stock Options | Option Twenty
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	10,000
Expiration Date	Oct. 29, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 3 months 29 days
Exercise Price	$ 9.71
Grant Date Fair Value	$ 6.87
Employee and Director Stock Options | Option Twenty One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	20,000
Expiration Date	Nov. 19, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 4 months 17 days
Exercise Price	$ 8
Grant Date Fair Value	$ 5.66
Employee and Director Stock Options | Option Twenty Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	15,000
Expiration Date	Dec. 17, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 5 months 15 days
Exercise Price	$ 9.42
Grant Date Fair Value	$ 6.66
Employee and Director Stock Options | Option Twenty Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	50,000
Expiration Date	Jan. 14, 2029
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 6 months 14 days
Exercise Price	$ 8.19
Grant Date Fair Value	$ 5.67
Employee and Director Stock Options | Option Twenty Four
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	7,500
Expiration Date	Jan. 22, 2029
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 6 months 21 days
Exercise Price	$ 7.65
Grant Date Fair Value	$ 5.30
Employee and Director Stock Options | Option Twenty Five
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	7,500
Expiration Date	Feb. 4, 2029
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 7 months 6 days
Exercise Price	$ 7.26
Grant Date Fair Value	$ 5.03
Employee and Director Stock Options | Option Twenty Six
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	560,558
Expiration Date	Mar. 28, 2029
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 8 months 26 days
Exercise Price	$ 6.76
Grant Date Fair Value	$ 4.62
Number of Stock Options Exercisable	25,565
Non-employee Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	277,000
Number of Stock Options Exercisable	244,500
Non-employee Stock Options | Option One
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)	5 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 Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Stock Options Outstanding	72,000
Expiration Date	Oct. 3, 2020
Stock Options Outstanding Remaining Contractual Life (In Years)	1 year 3 months 3 days
Exercise Price	$ 5.15
Fair Value Post Modification	$ 5.35
Number of Stock Options Exercisable	72,000
Non-employee Stock Options | Option Three
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)	1 year 3 months 29 days
Exercise Price	$ 3.18
Fair Value Post Modification	$ 6.59
Number of Stock Options Exercisable	110,000
Non-employee Stock Options | Option Four
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)	7 years 10 months 17 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 7.65
Number of Stock Options Exercisable	10,000
Non-employee Stock Options | Option Five
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 1 month 6 days
Exercise Price	$ 10.38
Fair Value Post Modification	$ 7.38
Number of Stock Options Exercisable	3,750
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	Nov. 6, 2027
Stock Options Outstanding Remaining Contractual Life (In Years)	8 years 4 months 6 days
Exercise Price	$ 16.20
Fair Value Post Modification	$ 6.98
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	Aug. 22, 2028
Stock Options Outstanding Remaining Contractual Life (In Years)	9 years 1 month 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 Employees and Directors Estimated Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions (Details) - Employee and Director Stock Options	6 Months Ended
	Jun. 30, 2019$ / shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price	$ 6.93
Exercise price	$ 6.93
Expected term	6 years 1 month 2 days
Expected volatility	76.90%
Risk-free interest rate	2.28%
Dividend rate	0.00%

Stock-Based Payments - Summar_4

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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 941	$ 6,333	$ 1,776	$ 6,720
Research and Development Expense
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	215	438	410	537
Cost of Sales
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	2		5
Selling, General And Administrative
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 724	$ 5,895	$ 1,361	$ 6,183

Accrued Expenses - Schedule of

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Payables And Accruals [Abstract]
Employees benefits	$ 734	$ 876
Professional services	196	518
Due to HTC/Heuro	189
Legal fees	156	253
Royalty fees	46
Franchise fees	28
Rent		98
Severance	26	66
Other	1	1
Total	$ 1,376	$ 1,812

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details)	Dec. 29, 2017	Jan. 22, 2013shares	Mar. 31, 2019	Sep. 30, 2018CAD ($)Clinic	Jul. 31, 2017USD ($)	Mar. 31, 2017	Jun. 30, 2019USD ($)Clinic	Jun. 30, 2019USD ($)	Oct. 30, 2017USD ($)
Commitments And Contingencies [Line Items]
Effective date of notice of termination								May 20, 2019
Lease commencement date					Jul. 17, 2017	Jul. 1, 2017
Lease termination date					Jan. 16, 2023	Dec. 31, 2022
Lease option to extend termination year						2027
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, 2019
Lease annual increase in rental percentage					3.00%
Revenue							$ 518,000	$ 1,195,000
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%
Royalty expense							19,000	$ 46,000
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, HMI (formerly known as NeuroHabilitation Corporation) 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 is 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. As of June 30, 2019, the Company had approximately $0.5 million in obligations to Key Tronic to complete the Company’s forecasts for the procurement of materials necessary for the delivery of PoNS devices.
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							$ 500,000
Heuro Canada Incorporation | Strategic and Distribution Alliance
Commitments And Contingencies [Line Items]
Number of founding clinics | Clinic				3
Number of additional clinics | Clinic							3
Maximum percent of operating budget				50.00%
Net profit and loss basis				50.00%
Expenses incurred in share of estimated cost							$ 200,000	$ 400,000
Additional cost of sales for services rendered							$ 33,000	100,000
Heuro Canada Incorporation | Strategic and Distribution Alliance | Canada
Commitments And Contingencies [Line Items]
Number of clinics authorized | Clinic							5
Heuro Canada Incorporation | Strategic and Distribution Alliance | HealthTech Connex, Inc.
Commitments And Contingencies [Line Items]
Partial consideration to pay				$ 750,000
License consideration first annual installment				250,000
License consideration second annual installment				250,000
License consideration third annual installment				$ 250,000
Partial consideration granted period				3 years
Maximum percent of operating budget				50.00%
Net profit and loss basis				50.00%
Heuro Canada Incorporation | Strategic and Distribution Alliance | HealthTech Connex, Inc. | License Fees
Commitments And Contingencies [Line Items]
Revenue							$ 49,000	$ 49,000

Commitments and Contingencies_2

Commitments and Contingencies - Schedule of Operating Lease Information Including future Minimum Lease Payments under Non-Cancellable Lease (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jan. 01, 2019
Operating Leases Future Minimum Payments Due [Abstract]
Operating lease cost	$ 116
Operating lease - operating cash flows	$ 123
Weighted average remaining lease term	3 years 6 months 14 days
Weighted average discount rate	15.10%
2019 (remaining six months)	$ 123
2020	253
2021	260
2022	267
2023	10
Total future minimum lease payments	913
Less imputed interest	(203)
Total liability	710	$ 700
Current operating lease liability	156
Non-current operating lease liability	554
Total	$ 710	$ 700

Variable Interest Entities - Ad

Variable Interest Entities - Additional Information (Details) - Jun. 30, 2019 - Heuro Canada Incorporation $ in Millions	USD ($)	CAD ($)
Variable Interest Entity [Line Items]
Maximum exposure to loss		$ 0.4
Carrying amounts for assets relating to the variable interest	$ 0
Carrying amounts for liabilities relating to the variable interest	$ 200,000

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended			6 Months Ended
	Apr. 30, 2016	Jun. 30, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Related Party Transaction [Line Items]
Consulting fee owed to directors		$ 1,000			$ 1,000
Change in fair value of derivative financial instruments		5,548,000	$ (6,249,000)		13,837,000	$ (3,724,000)
Non-employee Stock Options
Related Party Transaction [Line Items]
Change in fair value of derivative financial instruments			37,000			200,000
Foreign exchange gain			13,000			13,000
Directors
Related Party Transaction [Line Items]
Consulting fees paid		13,000	6,000		23,000	9,000
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			45,000			45,000
Consulting monthly fee	$ 15,000
Clinvue LLC
Related Party Transaction [Line Items]
Consulting fees paid		$ 0	$ 10,000		$ 0	$ 100,000