Aterian (ATER) S-1/A 20 Dec 19 IPO registration (amended) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2019
Cover page.
Entity Registrant Name	Mohawk Group Holdings, Inc.
Entity Central Index Key	0001757715
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Document Type	S-1/A
Amendment Flag	false
Document Period End Date	Sep. 30, 2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash	$ 35,686	$ 20,029	$ 5,297
Accounts receivable-net	3,152	1,403	1,333
Inventory	25,908	30,552	20,578
Prepaid and other current assets	6,736	5,418	3,017
Total current assets	71,482	57,402	30,225
PROPERTY AND EQUIPMENT-net	140	268	494
GOODWILL AND OTHER INTANGIBLES-net	1,071
OTHER NON-CURRENT ASSETS	135	337	452
TOTAL ASSETS	72,828	58,007	31,171
CURRENT LIABILITIES:
Credit facility	13,640	14,451	3,631
Term loans-current			1,889
Accounts payable	15,453	15,404	7,984
Accrued and other current liabilities	10,880	9,708	4,694
Total current liabilities	39,973	39,563	18,198
OTHER LIABILITIES	8	26	87
TERM LOANS	13,339	13,049	4,732
Total liabilities	53,320	52,638	23,017
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Preferred stock, value
Common stock, value	2	1	1
Additional paid-incapital	117,791	76,348	47,393
Accumulated deficit	(98,351)	(71,020)	(39,197)
Accumulated other comprehensive income	66	40	(43)
Total stockholders' equity	19,508	5,369	8,154
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 72,828	$ 58,007	$ 31,171

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		10,000,000	0
Preferred stock, shares outstanding		0	0
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000	17,332,719
Common stock, shares outstanding	17,710,659	11,534,190	8,575,950

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
NET REVENUE	$ 40,603	$ 24,672	$ 88,817	$ 53,576	$ 73,279	$ 36,459
COST OF GOODS SOLD	23,076	14,262	52,859	35,919	47,296	22,781
GROSS PROFIT	17,527	10,410	35,958	17,657	25,983	13,678
OPERATING EXPENSES:
Research and development	2,634	790	5,657	2,810	3,655	3,698
Sales and distribution	17,307	11,560	38,409	28,516	40,467	26,928
General and administrative	7,999	2,767	15,779	8,103	11,290	5,645
TOTAL OPERATING EXPENSES:	27,940	15,117	59,845	39,429	55,412	36,271
OPERATING LOSS	(10,413)	(4,707)	(23,887)	(21,772)	(29,429)	(22,593)
INTEREST EXPENSE-net	875	439	3,368	1,503	2,353	412
OTHER EXPENSE (INCOME)-net	21	(19)	53	(45)	(14)	24
LOSS BEFORE INCOME TAXES	(11,309)	(5,127)	(27,308)	(23,230)	(31,768)	(23,029)
PROVISION FOR INCOME TAXES	8		23	3	55	38
NET LOSS	$ (11,317)	$ (5,127)	$ (27,331)	$ (23,233)	$ (31,823)	$ (23,067)
Net loss per share, basic and diluted	$ (0.75)	$ (0.49)	$ (2.11)	$ (2.40)	$ (3.13)	$ (2.88)
Weighted-average number of shares outstanding, basic and diluted	15,134,422	10,532,926	12,971,641	9,687,078	10,160,879	8,004,804

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (11,317)	$ (5,127)	$ (27,331)	$ (23,233)	$ (31,823)	$ (23,067)
OTHER COMPREHENSIVE INCOME (LOSS):
Foreign currency translation adjustments	13	(19)	26	57	83	40
Other comprehensive income (loss)	13	(19)	26	57	83	40
COMPREHENSIVE LOSS	$ (11,304)	$ (5,146)	$ (27,305)	$ (23,176)	$ (31,740)	$ (23,027)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Equity - USD ($) $ in Thousands	Total	Series C Preferred Stock	Series C-1 Preferred Stock	Series B Preferred Stock	Series B-1 Preferred Stock	Common Stock	Common StockSeries C Preferred Stock	Common StockSeries C-1 Preferred Stock	Common StockSeries B Preferred Stock	Common StockSeries B-1 Preferred Stock	Common StockMarch 20, 2019	Common StockMay 17, 2019	Common StockAugust 2019	Common StockJune Twelve Two Thousand Nineteen	Additional Paid-in Capital	Additional Paid-in CapitalSeries C Preferred Stock	Additional Paid-in CapitalSeries C-1 Preferred Stock	Additional Paid-in CapitalSeries B Preferred Stock	Additional Paid-in CapitalSeries B-1 Preferred Stock	Accumulated Deficit	Accumulated Other Comprehensive Income/(Loss)
Beginning balance at Dec. 31, 2016	$ 11,080					$ 1									$ 27,292					$ (16,130)	$ (83)
Beginning balance, shares at Dec. 31, 2016						7,022,307
Net loss	(23,067)																			(23,067)
Issuance of preferred stock upon conversion of common stock				$ 8,415	$ 10,550													$ 8,415	$ 10,550
Issuance of preferred stock upon conversion of common stock, shares									893,056	660,587
Issuance of warrants related to debt	90														90
Stock-based compensation	1,046														1,046
Other comprehensive income (loss)	40																				40
Ending balance at Dec. 31, 2017	8,154					$ 1									47,393					(39,197)	(43)
Ending balance, shares at Dec. 31, 2017						8,575,950
Net loss	(23,233)																			(23,233)
Issuance of preferred stock upon conversion of common stock		$ 20,972	$ 6,417													$ 20,972	$ 6,417
Issuance of preferred stock upon conversion of common stock, shares							1,536,602	491,260
Issuance of common stock, shares						897,435			28,478
Stock-based compensation	482														482
Exercise of stock options	18														18
Exercise of stock options, shares						4,465
Other comprehensive income (loss)	57																				57
Ending balance at Sep. 30, 2018	12,867					$ 1									75,282					(62,430)	14
Ending balance, shares at Sep. 30, 2018						11,534,190
Beginning balance at Dec. 31, 2017	8,154					$ 1									47,393					(39,197)	(43)
Beginning balance, shares at Dec. 31, 2017						8,575,950
Net loss	(31,823)																			(31,823)
Issuance of preferred stock upon conversion of common stock		20,972	6,417													20,972	6,417
Issuance of preferred stock upon conversion of common stock, shares							1,536,602	491,260
Issuance of common stock, shares						897,435			28,478
Issuance of warrants related to debt	929														929
Stock-based compensation	619														619
Exercise of stock options	$ 18														18
Exercise of stock options, shares	4,465					4,465
Other comprehensive income (loss)	$ 83																				83
Ending balance at Dec. 31, 2018	5,369					$ 1									76,348					(71,020)	40
Ending balance, shares at Dec. 31, 2018						11,534,190
Beginning balance at Jun. 30, 2018	11,472					$ 1									68,741					(57,303)	33
Beginning balance, shares at Jun. 30, 2018						10,117,017
Net loss	(5,127)																			(5,127)
Issuance of preferred stock upon conversion of common stock		$ (17)	$ 6,417													$ (17)	$ 6,417
Issuance of preferred stock upon conversion of common stock, shares								491,260
Issuance of common stock, shares						897,435			28,478
Stock-based compensation	141														141
Other comprehensive income (loss)	(19)																				(19)
Ending balance at Sep. 30, 2018	12,867					$ 1									75,282					(62,430)	14
Ending balance, shares at Sep. 30, 2018						11,534,190
Beginning balance at Dec. 31, 2018	5,369					$ 1									76,348					(71,020)	40
Beginning balance, shares at Dec. 31, 2018						11,534,190
Net loss	(27,331)																			(27,331)
Issuance of common stock	29,607					$ 1									29,606
Issuance of restricted common stock, shares											2,406,618	19,407	84,975	64,982
Issuance of common stock, shares						3,600,000
Stock-based compensation	11,835														11,835
Exercise of stock options	$ 2														2
Exercise of stock options, shares	487					487
Other comprehensive income (loss)	$ 26																				26
Ending balance at Sep. 30, 2019	19,508					$ 2									117,791					(98,351)	66
Ending balance, shares at Sep. 30, 2019						17,710,659
Beginning balance at Jun. 30, 2019	23,115					$ 2									110,094					(87,034)	53
Beginning balance, shares at Jun. 30, 2019						17,625,241
Net loss	(11,317)																			(11,317)
Issuance costs from Initial Public Offering	(21)														(21)
Issuance of restricted common stock, shares													84,975
Stock-based compensation	7,716														7,716
Exercise of stock options	2														2
Exercise of stock options, shares						443
Other comprehensive income (loss)	13																				13
Ending balance at Sep. 30, 2019	$ 19,508					$ 2									$ 117,791					$ (98,351)	$ 66
Ending balance, shares at Sep. 30, 2019						17,710,659

Consolidated Statements of St_2

Consolidated Statements of Stockholders Equity (Parenthetical) - $ / shares	Jun. 12, 2019	May 20, 2019	May 17, 2019	Aug. 31, 2019	Sep. 30, 2018	Apr. 30, 2018	Aug. 31, 2017	Mar. 31, 2017
Common Stock
Issuance of preferred stock upon conversion of common stock, shares					491,260	1,536,602
Issuance of restricted common stock	64,982	2,406,618	88,548	84,975
Restricted common stock, forfeitures			69,141
Series C Preferred Stock
Issuance of common stock, shares						5,992,750
Preferred stock conversion price, per share						$ 0.2564
Series C-1 Preferred Stock
Issuance of common stock, shares					1,915,916
Preferred stock conversion price, per share					$ 0.2564
Series B Preferred Stock
Issuance of common stock, shares								2,852,239
Preferred stock conversion price, per share								$ 0.3131
Series B-1 Preferred Stock
Issuance of common stock, shares							2,109,787
Preferred stock conversion price, per share							$ 0.3131

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
OPERATING ACTIVITIES:
Net loss	$ (27,331)	$ (23,233)	$ (31,823)	$ (23,067)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	136	188	253	258
Provision for sales returns	236	128	78	119
Amortization of deferred financing costs and debt discounts	914	337	667	105
Stock-based compensation	11,835	482	619	1,046
Other	101	62	90	40
Loss on early extinguishment on Midcap term loan			97
Changes in assets and liabilities:
Accounts receivable	(1,784)	48	(70)	(526)
Inventory	4,944	(515)	(9,974)	(15,646)
Prepaid and other current assets	(2,307)	(2,757)	(1,153)	(2,030)
Accounts payable, accrued and other liabilities	110	5,731	10,871	10,942
Cash used in operating activities	(13,146)	(19,529)	(30,345)	(28,759)
INVESTING ACTIVITIES:
Purchase of fixed assets	(48)	(25)	(61)	(125)
Purchase of Aussie Health Co. assets	(1,105)
Proceeds on sale of fixed assets	6	35	35
Cash provided by (used in) investing activities	(1,147)	10	(26)	(125)
FINANCING ACTIVITIES:
Proceeds from exercise of stock options	2	18	18
Proceeds from Initial Public Offering	36,000
Borrowings from Mid Cap credit facility	69,740	37,048	62,665	10,891
Repayments from Mid Cap credit facility	(71,082)	(32,519)	(50,784)	(6,385)
Prepayment penalty incurred with the Midcap term loan extinguishment			(97)
Issuance costs of stock		(17)
Borrowings from other term loans				784
Repayments from other term loans				(1,536)
Deferred offering costs			(947)
Insurance financing proceeds	3,833
Insurance obligation payments	(1,818)
Capital lease financing proceeds		20	20	99
Capital lease obligation payments	(42)	(40)	(54)	(25)
Cash provided by financing activities	29,706	30,186	45,293	28,596
EFFECT OF EXCHANGE RATE ON CASH	1		(11)	(34)
NET CHANGE IN CASH AND RESTRICTED CASH FOR PERIOD	15,414	10,667	14,911	(322)
CASH AND RESTRICTED CASH AT BEGINNING OF PERIOD	20,708	5,797	5,797	6,119
CASH AND RESTRICTED CASH AT END OF PERIOD	36,122	16,464	20,708	5,797
RECONCILIATION OF CASH AND RESTRICTED CASH
CASH	35,686	15,785	20,029	5,297
RESTRICTED CASH-Prepaid and other assets	307	550	550	250
RESTRICTED CASH-Other non-current assets	129	129	129	250
CASH AND RESTRICTED CASH AT END OF PERIOD	36,122	16,464	20,708	5,797
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for interest	2,467	1,112	1,555	213
Cash paid for taxes	15	3	3	5
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Debt issuance costs not paid			1,388	205
Discount of debt relating to warrants issuance			929	84
Capital lease		25	25	102
Note payable on acquisition	195
Initial Public Offering
FINANCING ACTIVITIES:
Issuance costs of stock	(5,446)
Series C Preferred Stock
FINANCING ACTIVITIES:
Proceeds from issuance of preferred stock - converted to common stock		23,061	23,969
Issuance costs of stock		(3,000)	(2,997)
Series C-1 Preferred Stock
FINANCING ACTIVITIES:
Proceeds from issuance of preferred stock - converted to common stock		8,364	7,660
Issuance costs of stock		(1,036)	(1,243)
Series B Preferred Stock
FINANCING ACTIVITIES:
Proceeds from issuance of preferred stock - converted to common stock				8,500
Issuance costs of stock				(85)
Series B-1 Preferred Stock
FINANCING ACTIVITIES:
Proceeds from issuance of preferred stock - converted to common stock				10,610
Issuance costs of stock				(60)
Horizon Term Loan
FINANCING ACTIVITIES:
Borrowings from term loan			15,000
Repayments of term loan			(4,900)
Debt issuance costs	(900)		(215)
Midcap Term Loan
FINANCING ACTIVITIES:
Borrowings from term loan				7,000
Repayments of term loan		(1,344)	(6,776)	(224)
Debt issuance costs				(124)
Mid Cap Credit Facility
FINANCING ACTIVITIES:
Debt issuance costs	$ (581)	$ (369)	$ (926)	$ (849)

Organization and description of

Organization and description of business	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Organization Consolidation And Presentation Of Financial Statements Abstract
Organization and Description of Business	1. ORGANIZATION AND DESCRIPTION OF BUSINESS Mohawk Group Holdings, Inc. and subsidiaries (“Mohawk” or the “Company”) is a rapidly growing technology-enabled consumer products company that uses machine learning and data analytics to design, develop, market and sell products. Mohawk predominately operates through online retail channels such as Amazon and Walmart. Headquartered in New York, Mohawk’s offices can be found in China, Philippines, Israel, Poland, and the United States. Merger— Under the Merger Agreement, all outstanding shares of common stock, shares of preferred stock and warrants, excluding MGI’s Series C preferred stock (“Series C”) and warrants to purchase shares of Series C, converted to shares of common stock of the Company at a ratio of 1 to 0.3131 (the “Conversion”). All outstanding Series C converted on a 1 to 0.2564 basis to shares of common stock of the Company and all outstanding warrants to purchase shares of Series C converted to warrants to purchase shares of common stock of the Company on a 1 to 0.2564 basis. At the time of the merger, the Company had 0.9 million shares outstanding held by certain Series C holders. Initial Public Offering— Liquidity, Going Concern and Initial Public Offering— In pursuit of the foregoing growth strategy, the Company incurred operating losses of $22.6 million and $29.4 million for the years ended December 31, 2017 and 2018, respectively, primarily due to the impact from its continued investment in launching new products, advancing its AIMEE software platform and building out its sales and distribution infrastructure. In addition, at December 31, 2017 and 2018, the Company had an accumulated deficit of $39.2 million and $71.0 million, respectively, cash on hand amounted to $5.3 million and $20.0 million, respectively, total outstanding borrowings from lenders amounted to $10.3 million and $27.5 million, respectively, and total available capacity on borrowings amounted to $5.6 million and $1.4 million at December 31, 2017 and 2018, respectively. Moreover, the Company has not had a sufficient track record of improvement of its operating cash outflows. As such, in the event that the Company was unsuccessful in its ability to continue to reduce its cash outflows or obtain additional financing if such reduction in cash outflows was not achieved, the Company would have been unable to meet its obligations as they became due within one year from the date these condensed consolidated financial statements were issued. These negative financial conditions raised substantial doubt about the Company’s ability to continue as a going concern. Management plans to continue pursuing its growth strategy. In the past, the Company has successfully funded its losses to-date During the audit of the Company’s December 31, 2018 consolidated financial statements, the Company’s financial forecast for the next 12 months included revenue growth, margin expansion, a reduction of certain fixed costs, an improvement in inventory management and a reduction in operating cash deficit. In addition, management anticipated that the Company would not breach its financial covenants associated with its existing credit facility or term loan for the next twelve months. However, there was no assurance that management’s forecast would be attained or that the Company would be able to maintain its liquidity to fund operations and/or maintain compliance with its covenants without future equity investments or issuance of debt from outside sources. In the event of a breach of the Company’s financial covenants under the credit facility and/or its term loan, outstanding borrowings would become due on demand absent a waiver from the lenders. These condensed consolidated financial statements have been prepared on the basis that the Company will continue to operate as a going concern and as such, include no adjustments that might be necessary in the event that the Company was unable to operate on this basis. For the three and nine months ended September 30, 2019, the Company incurred operating losses of $10.4 million and $23.9 million, respectively. As of September 30, 2019, the Company had accumulated deficit of $98.4 million, cash on hand of $35.7 million, and total outstanding borrowing from lenders of $27.0 million with a total available capacity on borrowings of $0.8 million. On June 14, 2019, the Company completed its IPO, receiving net proceeds of approximately $29.6 million after deducting legal, underwriting and other offering expenses. As of September 30, 2019, the Company has raised over $102.3 million in equity financing to fund its operations since inception, including the net proceeds from the IPO. The Company believes that, based on its current sales and expense level projections, the credit facility with MidCap (see Note 6), and the proceeds from the IPO, the Company will satisfy its estimated liquidity needs for the twelve months from the condensed consolidated financial statements issuance date. As such, the substantial doubt raised by the Company’s historical operating results has been mitigated.	1. ORGANIZATION AND DESCRIPTION OF BUSINESS Mohawk Group Holdings, Inc. and subsidiaries (“Mohawk” or the “Company”) is a rapidly growing technology-enabled consumer products company that uses machine learning, natural language processing, and data analytics to design, develop, market and sell products. Mohawk predominately operates through online retail channels such as Amazon, eBay, and Walmart. Headquartered in New York, Mohawk’s offices can be found in China, Canada and the United States. Merger— step-up tax-free The Merger is reflected in the financial statements and financial disclosures as if the merger was effective on January 1, 2017. Operations prior to the Merger are the historical operations of MGI. Liquidity and Going Concern— In pursuit of the foregoing growth strategy, the Company incurred operating losses of $22.6 million and $29.4 million for the years ended December 31, 2017 and 2018, respectively, primarily due to the impact from its continued investment in launching new products, advancing its artificial intelligence software and building out its sales and distribution infrastructure. In addition, at December 31, 2017 and 2018, the Company had an accumulated deficit of $39.2 million and $71.0 million, respectively, cash on hand amounted to $5.3 million and $20.0 million at December 31, 2017 and 2018, respectively, total outstanding borrowings from lenders amounted to $10.3 million and $27.5 million at December 31, 2017 and 2018, respectively, and total available capacity on borrowings amounted to $5.6 million and $1.4 million at December 31, 2017 and 2018, respectively. Moreover, the Company has not had a sufficient track record of improvement of its operating cash outflows. As such, in the event that the Company is unsuccessful in its ability to continue to reduce its cash outflows or obtain additional financing if such reduction in cash outflows is not achieved, the Company would be unable to meet its obligations as they become due within one year from the date these consolidated financial statements were issued. These negative financial conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management plans to continue pursuing its growth strategy and fund its operations through additional external investment in the form of either equity or debt. In the past, the Company has successfully funded its losses to-date In addition, the Company’s financial forecast for the next 12 months includes revenue growth, margin expansion, a reduction of certain fixed costs, an improvement in inventory management, and reduction in operating cash deficit. In addition, management anticipates that the Company will not breach its financial covenant associated with its existing credit facility for the next twelve months. However, there can be no assurance that management’s forecast will be attained to maintain its liquidity to fund operations and/or maintain compliance with its covenants without future investments in the Company’s equity or issuance of debt from outside sources. In the event of a breach of the Company’s financial covenant under the credit facility, outstanding borrowings would become due on demand absent a waiver from the lender. These consolidated financial statements have been prepared on the basis that the Company will continue to operate as a going concern and as such, include no adjustments that might be necessary in the event that the Company was unable to operate on this basis. Reverse Stock Split On May 24, 2019, the Company effected a one-for-3.9

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of significant accounting policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation 10-01 S-X. The condensed consolidated balance sheet as of December 31, 2018 included herein was derived from the Company’s audited consolidated financial statements as of that date, but does not include all of the information and notes required by GAAP for complete financial statements. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this Quarterly Report on Form 10-Q Use of Estimates Principles of Consolidation Revenue Recognition Revenue from Contracts with Customers The Company derives its revenue from the sale of consumer products. The Company sells its products directly to consumers through online retail channels and through wholesale channels. For direct to consumer sales, the Company considers customer order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed through third party online channels. For wholesale sales, the Company considers the customer purchase order to be the contract. For all of the Company’s sales and distribution channels, revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied), which typically occurs at shipment date. As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable. Revenue from consumer product sales is recorded at the net sales price (transaction price), which includes an estimate of future returns based on historical return rates. There is judgment in utilizing historical trends for estimating future returns. The Company’s refund liability for sales returns was $0.3 million and $0.5 million at December 31, 2018 and September 30, 2019, respectively, which is included in accrued liabilities and represents the expected value of the refunds that will be due to its customers. The Company evaluated principal versus agent considerations to determine whether it is appropriate to record platform fees paid to Amazon as an expense or as a reduction of revenue. Platform fees are recorded as sales and distribution expense and are not recorded as a reduction of revenue because the Company owns and controls all the goods before they are transferred to the customer. The Company can, at any time, direct Amazon and similarly with other third party logistics providers (“Logistics Providers”) to return the Company’s inventory to any location specified by the Company. Any returns made by customers directly to Logistics Providers are the responsibility of the Company to make customers whole and the Company retains the back-end Performance Obligations For consumer product sales, the Company has elected to treat shipping and handling as fulfillment activities, and not a separate performance obligation. Accordingly, the Company recognizes revenue for its single performance obligation related to product sales at the time control of the merchandise passes to the customer, which is generally at the time of shipment. The Company bills customers for charges for shipping and handling on certain sales and such charges are recorded as part of net revenue. For the three months ended September 30, 2018 and 2019, the Company had no shipping and handling revenue. For the nine months ended September 30, 2018 and 2019, shipping and handling revenue was less than $0.1 million and $0.1 million, respectively. For each contract, the Company considers the promise to transfer products to be the only identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. All of the Company’s revenues as reflected on the condensed consolidated statements of operations for the three and nine months ended September 30, 2018 and 2019 are recognized at a point in time. Sales taxes Net Revenue by Category Three Months Ended September 30, 2018 Direct Wholesale Managed SaaS Total North America $ 24,343 $ 136 $ 116 $ 24,595 Other 77 — — 77 Total net revenue $ 24,420 $ 136 $ 116 $ 24,672 Three Months Ended September 30, 2019 Direct Wholesale Managed SaaS Total North America $ 40,007 $ 259 $ 318 $ 40,584 Other 19 — — 19 Total net revenue $ 40,026 $ 259 $ 318 $ 40,603 Nine Months Ended September 30, 2018 Direct Wholesale Managed SaaS Total North America $ 49,498 $ 3,668 $ 184 $ 53,350 Other 164 62 — 226 Total net revenue $ 49,662 $ 3,730 $ 184 $ 53,576 Nine Months Ended September 30, 2019 Direct Wholesale Managed SaaS Total North America $ 86,312 $ 1,171 $ 1,248 $ 88,731 Other 86 — — 86 Total net revenue $ 86,398 $ 1,171 $ 1,248 $ 88,817 Net Revenue by Product Categories Three Months Ended 2018 2019 (in thousands) Environmental appliances (i.e., dehumidifiers and air conditioners) $ 16,329 $ 27,083 Small home appliances 3,669 8,100 Cosmetics, skincare, and heath supplements 80 2,569 Cookware, kitchen tools and gadgets 2,954 1,320 Hair appliances and accessories 935 732 Portable projectors, speakers and headphones 62 30 All others 527 451 Total net product revenue 24,556 40,285 Managed SaaS 116 318 Total net revenue $ 24,672 $ 40,603 Nine Months Ended 2018 2019 (in thousands) Environmental appliances (i.e., dehumidifiers and air conditioners) $ 27,601 $ 52,757 Small home appliances 10,776 17,426 Cosmetics, skincare, and heath supplements 84 8,346 Cookware, kitchen tools and gadgets 9,463 5,279 Hair appliances and accessories 2,991 2,590 Portable projectors, speakers and headphones 567 160 All others 1,910 1,011 Total net product revenue 53,392 87,569 Managed SaaS 184 1,248 Total net revenue $ 53,576 $ 88,817 Fair Value of Financial Instruments Assets and liabilities recorded at fair value on a recurring basis in the condensed consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or an exit price that would be paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The authoritative guidance on fair value measurements establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows: Level 1 Level 2 Level 3 The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Goodwill tax-deductible The Company has the option to perform a qualitative assessment to determine whether it is necessary to perform the quantitative goodwill impairment test. However, the Company may elect to perform the quantitative goodwill impairment test even if no indications of a potential impairment exist. Recent Accounting Pronouncements The Jumpstart Our Business Startups Act of 2012 permits an emerging growth company to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies. The Company has elected to use this extended transition period until it is no longer an emerging growth company or until it affirmatively and irrevocably opts out of the extended transition period. As a result, the Company’s financial statements may not be comparable to companies that comply with new or revised accounting pronouncements as of public company effective dates. Adopted Accounting Standards In November 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-18, Statement of Cash Flows: Restricted Cash (Topic 230) 2016-18”). 2016-18 beginning-of-period end-of-period ASU 2016-18 ASU 2016-18, In May 2017, the FASB issued ASU No. 2017-09, Compensation—Stock Compensation (Topic 718) Scope of Modification Accounting Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) 2016-02”), 2016-02 right-to-use In February 2018, the FASB issued ASU No. 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220) 2018-02”). ASU 2018-02 addresses On August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement In June 2018, the FASB issued ASU No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-based Payment Accounting	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Use of Estimates Principles of Consolidation Fair Value of Financial Instruments Assets and liabilities recorded at fair value on a recurring basis in the Consolidated Balance Sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or an exit price that would be paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The authoritative guidance on fair value measurements establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows: Level 1 Level 2 Level 3 The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Restricted Cash non-current non-current Accounts Receivable on-going Concentration of Credit Risk The Company’s accounts receivables are derived from sales contracts with a large number of customers. The Company maintains reserves for potential credit losses on customer accounts when deemed necessary. Significant customers are those which represent more than 10% of the Company’s total net revenue or gross accounts receivable balance at the balance sheet date. During the years ended December 31, 2017 and 2018, the Company had no customer that accounted for 10% or more of total net revenue. In addition, as of December 31, 2017 and 2018, the Company has no customer that accounted for 10% or more of gross accounts receivable. As of December 31, 2017 and 2018, approximately 90% and 79%, respectively, of its accounts receivable is held by the Company’s sales platform vendor Amazon, which collects money on the Company’s behalf from its customers. The Company’s business is reliant on one key vendor which currently provides the Company with its sales platform, logistics and fulfillment operations, including certain warehousing for the Company’s net goods, and invoicing and collection of its revenue from the Company’s end customers. In 2017, approximately 98% of the Company’s revenue was through or with the Amazon sales platform and in 2018, 95% of its net revenue was through or with the Amazon sales platform. Property and Equipment The estimated useful lives for significant property and equipment categories are as follows: Computer equipment and software 3 years Furniture, fixtures, and equipment 3-5 Leasehold improvements and capital leases Shorter of remaining lease term or estimated useful life Income Taxes Revenue Recognition The Company derives its revenue from the sale of consumer products. The Company sells its products directly to consumers through online retail channels and through wholesale channels. For direct to consumer sales, the Company considers customer order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed through third party online channels. For wholesale sales, the Company considers the customer purchase order to be the contract. For all of the Company’s sales and distribution channels, revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied), which typically occurs at shipment date. As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable. Revenue from consumer product sales is recorded at the net sales price (transaction price), which includes an estimate of future returns based on historical return rates. There is judgment in utilizing historical trends for estimating future returns. The Company’s refund liability for sales returns was $0.2 million and $0.3 million at December 31, 2017 and 2018, respectively, which is included in accrued liabilities and represents the expected value of the refund that will be due to its customers. The Company evaluated principal versus agent considerations to determine whether it is appropriate to record platform fees paid to Amazon as an expense or as a reduction of revenue. Platform fees are recorded as sales and distribution expense and are not recorded as a reduction of revenue because it owns and controls all the goods before they are transferred to the customer. The Company can, at any time, direct Amazon and similarly with other 3rd party logistics providers (“Logistics Providers”), to return the Company’s inventory to any location specified by the Company. Any returns made by customers directly to Logistic Providers is the responsibility of the Company to make customers whole and the Company retains the back-end Performance Obligations For consumer product sales, the Company has elected to treat shipping and handling as fulfillment activities, and not a separate performance obligation. Accordingly, the Company recognizes revenue for its single performance obligation related to product sales at the time control of the merchandise passes to the customer, which is generally at the time of shipment. The Company bills customers for charges for shipping and handling on certain sales and such charges are recorded as part of net revenue. Shipping and handling revenue for year-end For each contract, the Company considers the promise to transfer products to be the only identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. All of the Company’s revenues as reflected on the consolidated statements of operations for the years ended December 31, 2017 and 2018 are recognized at a point in time. Sales taxes Net Revenue by Category Direct Year-Ended Wholesale Managed SaaS Total North America $ 35,356 $ 491 $ — $ 35,847 Other 612 — — 612 Total net revenue $ 35,968 $ 491 $ — $ 36,459 Direct Year-Ended Wholesale Managed SaaS Total North America $ 68,884 $ 3,666 $ 496 $ 73,046 Other 171 62 — 233 Total net revenue $ 69,055 $ 3,728 $ 496 $ 73,279 Net Revenue by Product Categories Year-ended 2017 2018 Cookware, kitchen tools and gadgets $ 12,057 $ 11,463 Environmental appliances (i.e., dehumidifiers and air conditioners) 7,815 34,017 Hair appliances and accessories 6,196 6,510 Small home appliances 4,242 14,800 Portable projectors, speakers and headphones 2,327 438 Batteries, chargers and other related accessories 1,208 1,760 Cosmetics, skincare, and heath supplements — 2,464 All others 2,614 1,331 Total net product revenue 36,459 72,783 Managed SaaS — 496 Total net revenue $ 36,459 $ 73,279 Inventory and cost of goods sold first-in first-out The “Cost of goods sold” line item in the consolidated statements of operations is comprised of the book value of inventory sold to customers during the reporting period. When circumstances dictate that the Company use net realizable value as the basis for recording inventory, it bases its estimates on expected future selling prices less expected disposal costs. Sales and Distribution— e-commerce Research and Development General and Administrative Stock-Based Compensation— The Black-Scholes option-pricing model requires the input of highly subjective assumptions, including the fair value of the Company’s underlying common stock, the expected term of stock options, the expected volatility of the price of its common stock, risk-free interest rates and the expected dividend yield of its common stock. The assumptions used in the Company’s option-pricing model represent management’s best estimates. These estimates involve inherent uncertainties and the application of management’s judgment. If factors change and different assumptions are used, the Company’s stock-based compensation expense could be materially different in the future. These assumptions are estimated as follows: • Fair Value of Common Stock • Risk-Free Interest Rate zero-coupon • Expected Term • Expected Volatility • Expected Dividend Yield If any of the assumptions used in the Black-Scholes option-pricing model changes significantly, stock-based compensation for future awards may differ materially compared with the awards granted previously. The Company recognizes forfeitures as they occur, which results in a reduction in compensation expense at the time of forfeiture. Common Stock Valuation Valuation of Privately Held Company Equity Securities Issued as Compensation • contemporaneous third-party valuations of the Company’s common stock; • the Company’s operating and financial performance; • current business conditions and projections; • the likelihood of achieving a liquidity event for the shares of common stock underlying these stock options, such as an initial public offering or sale of the company, given prevailing market conditions; • the lack of marketability of the Company’s common stock; • the market performance of comparable publicly-traded e-commerce • the U.S. and global economic and capital market conditions and outlook. In determining the fair value of the Company’s common stock, it estimated the enterprise value of its business using the market approach and the income approach. Under the income approach, forecast cash flows are discounted to the present value at a risk-adjusted discount rate. The valuation analyses determine discrete free cash flows over several years based on forecast financial information provided by the Company’s management and a terminal value for the residual period beyond the discrete forecast, which are discounted at its estimated weighted-average cost of capital to estimate its enterprise value. Under the market approach, a group of guideline publicly-traded companies with similar financial and operating characteristics as the Company is selected, and valuation multiples based on the guideline public companies’ financial information and market data are calculated. Based on the observed valuation multiples, an appropriate multiple was selected to apply to the Company’s historical and forecasted revenue results. The estimated enterprise value is then allocated to the common stock using the Option Pricing Method (OPM), and the Probability Weighted Expected Return Method (PWERM), or the hybrid method. The hybrid method applied the PWERM utilizing the probability of an exit scenario, and the OPM was used in the remaining private scenario. For options granted prior to October 2018, the Company has used a hybrid method to determine the fair value of its common stock. Under the hybrid method, multiple valuation approaches were used and then combined into a single probability weighted valuation using a PWERM. The Company’s approach for options granted starting in October 1, 2018 included the use of an initial public offering scenario and a scenario assuming continued operation as a private entity. Following the closing of the Company’s initial public offering, the fair value per share of its common stock for purposes of determining stock-based compensation will be the closing price of its common stock as reported on the applicable grant date. Deferred offering costs Foreign Currency Net Loss Per Share Segment Information Recent Accounting Pronouncements The JOBS Act permits an emerging growth company to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies. The Company has elected to use this extended transition period until it is no longer an emerging growth company or until it affirmatively and irrevocably opts out of the extended transition period. As a result, the Company’s financial statements may not be comparable to companies that comply with new or revised accounting pronouncements as of public company effective dates. Adopted Accounting Standards In March 2016, the FASB issued ASU No. 2016-09, —Stock Compensation In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows: Restricted Cash (Topic 230) 2016-18. 2016-18 beginning-of-period end-of-period 2016-18 2016-18, Pending Accounting Standards In May 2017, the FASB issued ASU No. 2017-09, In February 2016, the FASB issued ASU No. 2016-02, 2016-02, 2016-02 right-to-use In February 2018, the FASB issued ASU No. 2018-02, Income 2018-02”). ASU 2018-02 addresses On August 2018, the FASB issued ASU No. 2018-13, In June 2018, the FASB issued ASU No. 2018-07,

Inventory

Inventory	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Inventory	3. INVENTORY Inventory consisted of the following as of December 31, 2018 and September 30, 2019: December 31, September 30, (in thousands) Inventory on-hand $ 24,595 $ 20,214 Inventory in-transit 5,957 5,694 Inventory $ 30,552 $ 25,908 All of the Company’s inventory on-hand on-hand	3. INVENTORY Inventory consisted of the following as of December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Inventory on-hand $ 15,703 $ 24,595 Inventory in-transit 4,875 5,957 Inventory $ 20,578 $ 30,552 All of the Company’s Inventory on-hand on-hand

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2018
Accounts Receivable Net Current Abstract
ACCOUNTS RECEIVABLE	4. ACCOUNTS RECEIVABLE Accounts receivable consisted of the following as of December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Trade accounts receivable $ 1,798 $ 1,403 Allowance for doubtful accounts (465 ) — Accounts receivable—net $ 1,333 $ 1,403

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	5. PROPERTY AND EQUIPMENT Property and equipment consisted of the following as of December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Computer equipment and software $ 392 $ 454 Furniture, fixtures and equipment 429 311 Leasehold improvements 47 47 Subtotal 868 812 Less: accumulated depreciation and amortization (374 ) (544 ) Property and equipment—net $ 494 $ 268 Depreciation expense for property and equipment totaled $0.3 million and $0.3 million during the years ended December 31, 2017 and 2018, respectively.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	6. FAIR VALUE MEASUREMENTS The Company’s financial instruments consist of Level 1 assets at December 31, 2017 and 2018. The Company’s cash and restricted cash was $5.8 million and $20.7 million and included savings deposits and overnight investments at December 31, 2017 and 2018.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid Expenses and Other Current Assets	4. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaids and other current assets consisted of the following as of December 31, 2018 and September 30, 2019: December 31, 2018 September 30, 2019 (in thousands) Prepaid inventory $ 2,284 $ 2,329 Restricted cash 550 307 Prepaid insurance 434 2,904 Deferred offering costs 1,218 — Other 932 1,196 Prepaid and other current assets $ 5,418 $ 6,736	7. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaids and other current assets consisted of the following as of December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Prepaid inventory $ 2,230 $ 2,284 Restricted cash 250 550 Deferred offering costs — 1,218 Other 537 1,366 Prepaid and other current assets $ 3,017 $ 5,418

Accrued and Other Current Liabi

Accrued and Other Current Liabilities	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Accrued and Other Current Liabilities	5. ACCRUED AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consisted of the following as of December 31, 2018 and September 30, 2019: December 31, 2018 September 30, 2019 (in thousands) Accrued compensation costs $ 2,585 $ 1,355 Accrual for insurance financing — 2,062 Accrual for deferred financing fees 936 — Accrued professional fees and consultants 484 585 Accrued logistics costs 1,424 3,015 Product related accruals 1,042 1,631 Sales tax payable 707 641 Sales return reserve 322 550 Accrued recall liability 1,512 90 Note payable (see note 11) — 195 All other accruals 696 756 Accrued and other current liabilities $ 9,708 $ 10,880 The Company sponsors, through its professional employer organization provider, a 401(k) defined contribution plan covering all eligible US employees. Contributions to the 401(k) plan are discretionary. Currently, the Company does not match or make any contributions to the 401(k) plan.	8. ACCRUED AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consisted of the following as of December 31, 2017 and 2018: December 31, December 31, Accrued compensation costs $ 250 $ 2,585 Accrual for deferred financing fees 205 936 Accrued professional fees and consultants 444 484 Accrued logistics costs 2,017 1,424 Product related accruals 565 1,042 Sales tax payable 405 707 Sales return reserve 244 322 Accrued recall liability — 1,512 All other accruals 564 696 Accrued and other current liabilities $ 4,694 $ 9,708 The Company sponsors, through its professional employer organization provider, a 401(k) defined contribution plan covering all eligible US employees. Contributions to the 401(k) plan are discretionary. Currently, the Company does not match nor make any contributions to the 401(k) plan. Recall In April 2018, the Company retained outside counsel to assist it in evaluating a safety issue related to certain hair dryers that it imported and sold through its subsidiaries between 2014 and 2018 (the “Xtava Allure Hair Dryer”). The Company had received communications directly from consumers and identified online reviews of overheating or fires associated with these hair dryers. The Company sold approximately 170,000 net units from the introduction of the product in 2015 through its discontinuance in the first quarter of 2018 totaling approximately $6.2 million in net revenue. In May 2018 the Company’s board of directors approved a voluntary recall of the Xtava Allure Hair Dryer. In June 2018, the Company filed an application for a voluntary recall with the US Consumer Product Safety Commission (“CPSC”) pursuant to Section 15(b) of the Consumer Product Safety Act (“CPSA”). The Company has received approval from the CPSC to provide consumers with replacement units and publicly announced the recall on August 15, 2018. The Company estimates it will incur approximately $1.6 million in costs related to the recall for procurement, manufacturing, fulfillment and delivery to consumers who apply and qualify for the recall costs. The Company also estimates it will incur legal and other expenses of approximately $0.4 million related to the recall which will be expensed as incurred. The Company has also incurred and settled all but one consumer legal matter related to Xtava Allure Hair Dryer for insignificant amounts. The Company believes the remaining legal matter will be settled for an insignificant amount. As of December 31, 2018, the remaining recall liability is $1.5 million. Pursuant to the CPSC and the guidelines set forth by the CPSA, a company may be subject to a late reporting investigation when a recall is announced. If a company is deemed to be a late reporter upon investigation by the CPSC, it may be subject to penalties. The Company believes it is likely that the CPSC will launch a discovery process to understand if a late reporting penalty is warranted. The investigation would evaluate a number of statutory and regulatory factors in determining a penalty amount, such as the severity of the risk of injury, the occurrence or absence of injury, the appropriateness of such penalty in relation to the size of the business and other factors. As of the date of issuance of this report, the Company believes it has met all the appropriate reporting requirements. If the Company is determined to have violated the reporting guidelines a penalty may be material to the consolidated financial statements. If CPSC seeks significant civil penalties for late reporting, the Company intends to vigorously defend itself. As of the date of the issuance of these financial statements the Company cannot reasonably estimate what, if any, penalties for potential late reporting may be levied.

Credit Facility and Term Loans

Credit Facility and Term Loans	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Credit Facility and Term Loans	6. CREDIT FACILITY AND TERM LOANS Credit facility and term loans consisted of the following as of December 31, 2018 and September 30, 2019: December 31, 2018 September 30, 2019 (in thousands) MidCap credit facility $ 16,455 $ 15,114 Less: deferred debt issuance costs (1,960 ) (1,442 ) Less discount associated with issuance of warrants (44 ) (32 ) Total MidCap credit facility $ 14,451 $ 13,640 Horizon term loan $ 15,000 $ 15,000 Less: deferred debt issuance costs (1,022 ) (906 ) Less discount associated with issuance of warrants (929 ) (755 ) Total Horizon term loan 13,049 13,339 Less-current portion — — Term loan-non $ 13,049 $ 13,339 MidCap Credit Facility and Term Loan On October 16, 2017, the Company entered into a three-year, $15.0 million revolving credit facility (the “Prior Credit Facility”) with MidCap pursuant to a credit and security agreement (the “Credit and Security Agreement”). As part of the Credit and Security Agreement, the Company also obtained a three-year, $7.0 million term loan with MidCap (the “Prior Term Loan”). On November 23, 2018, the Company exited the Prior Credit Facility with MidCap and entered into a new three-year $25.0 million revolving credit facility (the “Credit Facility”) with MidCap. The Credit Facility can be increased, subject to certain conditions, to $50.0 million. Loans under the Credit Facility are determined based on percentages of the Company’s eligible accounts receivable and eligible inventory. The Credit Facility bears interest at LIBOR plus 5.75% for outstanding borrowings. The Company is required to pay a facility availability fee of 0.5% on the average unused portion of the facility. The Credit Facility contains a minimum liquidity financial covenant that requires the Company to maintain a minimum of $5.0 million in cash on hand or availability in the Credit Facility. In 2018, the Company incurred approximately $1.3 million in debt issuance costs which has been offset against the debt and will be expensed over the three years. Unamortized debt issuance costs of $0.7 million, relating to the Prior Credit Facility, will be amortized in accordance with the terms of the Credit Facility. As of December 31, 2018, there was $16.5 million outstanding on the Credit Facility and an available balance of approximately $1.4 million. As of September 30, 2019, there was $15.1 million outstanding on the Credit Facility and an available balance of approximately $0.8 million. As of September 30, 2019, the Company was in compliance with the financial covenants contained within the Credit Facility. The Company recorded interest expense from the credit facilities of approximately $0.2 million and $0.4 million for the three months ended September 30, 2018 and 2019, respectively, which included $0.1 million and $0.2 million, respectively, relating to debt issuance costs. The Company recorded interest expense from the credit facilities of approximately $0.8 million and $1.9 million for the nine months ended September 30, 2018 and 2019, respectively, which included $0.3 million and $0.5 million, respectively, relating to debt issuance costs. The Company recorded interest expense from the Prior Term Loan of $0.2 million and $0.7 million for the three and nine months ended September 30, 2018, respectively, which included less than $0.1 million relating to debt issuance costs for each period. On December 31, 2018, the Company repaid the Prior Term Loan with MidCap for $4.9 million as part of the entry into a new term loan with Horizon, including $0.1 million of a prepayment penalty. Horizon Term Loan On December 31, 2018, the Company entered into a new term loan agreement with Horizon (the “Horizon Loan Agreement”). As part of the agreement, the Company obtained a five-year $15.0 million term loan (the “Term Loan”). The Term Loan bears interest at 9.90% plus the amount by which one-month In connection with the Horizon Term Loan Agreement, the Company issued to Horizon warrants to purchase 76,923 shares of its common stock at an exercise price of $15.60 per share. The warrants are exercisable and expire ten years from the date of issuance. The Company utilized the Binomial option-pricing model to determine the fair value of the warrants. The fair value of the warrants on issuance was $0.9 million, which has been recorded as a debt discount against the Term Loan. The Company incurred approximately $1.0 million in debt issuance costs which has been offset against the debt and will expense over the five years. The Credit Facility and the Term Loan contain a minimum liquidity covenant that requires the Company to maintain at minimum $5.0 million in unrestricted cash at all times, subject to increases based on amounts drawn. Further, there are additional covenants that, among other things, restrict the ability of the Company and certain of its subsidiaries to (i) incur, assume or guarantee additional indebtedness; (ii) pay dividends or redeem or repurchase capital stock; (iii) make other restricted payments; (iv) incur liens; (v) redeem debt that is junior in right of payment to the notes; (vi) sell or otherwise dispose of assets, including capital stock of subsidiaries; (vii) enter into mergers or consolidations; and (viii) enter into transactions with affiliates. These covenants are subject to a number of exceptions and qualifications. As of September 30, 2019, there was $15.0 million outstanding on the Term Loan and the Company was in compliance with the financial covenants contained within the loan. The Company recorded interest expense from the Term Loan of $0.5 million and $1.5 million for the three and nine months ended September 30, 2019, respectively, which included $0.1 million and less than $0.4 million, respectively, relating to debt issuance costs. Interest Expense, Net Interest expense, net consisted of the following for the three and nine months ended September 30, 2018 and 2019: Three Months Ended September 30, 2018 September 30, 2019 (in thousands) Interest expense $ 439 $ 955 Interest income — (80 ) Total Interest expense, net $ 439 $ 875 Nine Months Ended September 30, 2018 September 30, 2019 (in thousands) Interest expense $ 1,503 $ 3,456 Interest income — (88 ) Total Interest expense, net $ 1,503 $ 3,368	9. CREDIT FACILITY AND TERM LOANS Credit facility and term loans consisted of the following as of December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Mid Cap Credit facility $ 4,575 $ 16,455 Less: deferred debt issuance costs (876 ) (1,960 ) Less discount associated with issuance of warrants (68 ) (44 ) Total Mid Cap credit facility $ 3,631 $ 14,451 Mid Cap Term loan $ 6,841 $ — Less: deferred debt issuance costs (204 ) — Less discount associated with issuance of warrants (16 ) — Total Mid Cap term loan 6,621 — Less-current portion (1,889 ) — Term loan-non $ 4,732 $ — Horizon Term loan $ — $ 15,000 Less: deferred debt issuance costs — (1,022 ) Less discount associated with issuance of warrants — (929 ) Total Horizon term loan — 13,049 Less-current portion — — Term loan-non $ — $ 13,049 Midcap Credit Facility and Term Loan On October 16, 2017, the Company entered into a three-year $15.0 million revolving credit facility (“Credit Facility”) with Midcap pursuant to a Credit and Security Agreement. The Credit Facility can be, subject to certain conditions, increased to $30.0 million. Loans under the Credit Facility are determined based on percentages of its eligible accounts receivable and eligible inventory. The Credit Facility bears interest at LIBOR plus 5.75% for outstanding borrowings. The Company is required to pay a facility availability fee of 0.5% on the average unused portion of the facility. The Credit Facility contains certain financial covenants that require the Company to maintain minimum liquidity targets and other ratios starting in October 2018. The Company incurred approximately $1.2 million in debt issuance costs, which has been offset against the debt and will be expensed over the three years. As of December 31, 2017, there was $4.6 million outstanding on the Credit Facility and an available balance of approximately $5.6 million. As part of the Credit and Security Agreement entered into on October 16, 2017, the Company also obtained a three-year $7.0 million term loan (“Term Loan”) with MidCap. The Term Loan bears interest at LIBOR plus 9.75% for outstanding borrowings and payments on principal are made on a monthly basis. The maturity date of the Term Loan is October 2020. In October 2017, in connection with the Mid Cap Credit Facility and Term Loan agreement, MGI issued warrants to purchase 139,194 shares of its B-1 On November 23, 2018, the Company exited the Credit Facility with MidCap and entered into a new three-year $25.0 million revolving credit facility (“New Credit Facility”) with MidCap. The New Credit Facility can be increased, subject to certain conditions, to $50.0 million. Loans under the New Credit Facility are determined based on percentages of the Company’s eligible accounts receivable and eligible inventory. The New Credit Facility bears interest at LIBOR plus 5.75% for outstanding borrowings. The Company is required to pay a facility availability fee of 0.5% on the average unused portion of the facility. The New Credit Facility contains a minimum liquidity financial covenant that requires the Company to maintain a minimum of $5.0 million in cash on hand or availability in the New Credit Facility. In 2018, the Company incurred approximately $1.3 million in debt issuance costs which has been offset against the debt and will be expensed over the three years. Unamortized debt issuance costs of $0.7 million, relating to the previous Credit Facility, will be amortized in accordance with the terms of the New Credit Facility. As of December 31, 2018, there was $16.5 million outstanding on the Credit Facility and an available balance of approximately $1.4 million. The Company recorded interest expense from the credit facilities of approximately $0.2 million and $1.2 million for the year-ended December 31, 2017 and 2018, respectively, which included $0.1 million and $0.4 million relating to debt issuance costs, respectively. The Company recorded interest expense from the Term Loan of less than $0.2 million and $0.8 million for the year-ended December 31, 2017 and 2018, respectively, which included less than $0.1 million and less than $0.1 million relating to debt issuance costs, respectively. On the December 31, 2018, the Company repaid the Term Loan with MidCap for $4.9 million as part of the entering into a new term loan with Horizon Technology Finance Corporation, including $0.1 million of a prepayment penalty. The Company expensed the remaining debt issuance costs related to the Term Loan of $0.2 million, including warrants. Horizon Term Loan On December 31, 2018, the Company entered into a new term loan agreement with Horizon. As part of the agreement, the Company obtained a five-year $15.0 million term loan (“Horizon Term Loan”). The Horizon Term Loan bears interest at 9.90% plus the amount by which one-month Year-Ending 2019 $ — 2020 2,500 2021 6,000 2022 6,000 Thereafter 500 Total term loan payments $ 15,000 In connection with the Horizon Term Loan agreement, the Company issued warrants to purchase 76,923 shares of its common stock at an exercise price of $15.60 per share. The warrants are exercisable and expire ten years from the date of issuance. The Company utilized the Binomial option-pricing model to determine the fair value of the warrants. The fair value of the warrants on issuance was $0.9 million, which has been recorded as a debt discount against the Horizon Term Loan. The Company incurred approximately $1.0 million in debt issuance costs which has been offset against the debt and will expense over the five years. The Credit Facility and Horizon Term Loan contain a minimum liquidity covenant that requires the Company to maintain at minimum $5.0 million in unrestricted cash at all times, subject to increases based on amounts drawn. Further, there are additional covenants that, among other things, restrict the ability of the Company and certain of its subsidiaries to (i) incur, assume or guarantee additional indebtedness; (ii) pay dividends or redeem or repurchase capital stock; (iii) make other restricted payments; (iv) incur liens; (v) redeem debt that is junior in right of payment to the notes; (vi) sell or otherwise dispose of assets, including capital stock of subsidiaries; (vii) enter into mergers or consolidations; and (viii) enter into transactions with affiliates. These covenants are subject to a number of important exceptions and qualifications. OTHER TERM LOANS The Company at times has taken certain term loans from its key vendor as part of a program that assists in growth within the vendor’s online sales platform. These loans are short-term in nature and carry an interest rate of approximately 12%. During 2017, the Company had borrowed an additional $0.7 million during the period and prior to obtaining the Credit Facility and Term Loan, the Company repaid all loans outstanding totaling $1.5 million. Interest paid during the year-ended December 31, 2017 was approximately $0.1 million. There have been no other term loans. Interest expense, net Interest expense, net consisted of the following for the years-ended December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Interest expense $ 413 $ 2,354 Interest income (1 ) (1 ) Total Interest expense, net $ 412 $ 2,353

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2018
Equity Abstract
STOCKHOLDERS' EQUITY	10. STOCKHOLDERS’ EQUITY Common Shares On September 4, 2018, under the Merger Agreement, all outstanding common shares, preferred shares and warrants, excluding MGI’s Series C preferred stock (“Series C”) and warrants for Series C, converted to new common shares of the Company at a ratio of 1 to 0.3131 (the “Conversion”). All outstanding Series C, including any warrants for Series C converted on a one to 0.2564 basis to new common shares of the Company. At the time of the merger, the Company had 0.9 million shares outstanding held by certain Series C holders. The Merger is reflected in the financial statements and financial disclosures as if the merger was effective on January 1, 2017, including the Conversion. Operations prior to the Merger are the historical operations of MGI. After the completion of the Merger and within sixty days of the effective date of the Merger, the Company was required to file with the Securities and Exchange Commissions (the “SEC”) a registration statement on Form S-1 The outstanding common shares as of December 31, 2017 and 2018 were 8,575,950 and 11,534,190, respectively, derived predominantly from the conversions below. MGI Common Shares MGI Preferred Shares— In March 2017, MGI issued approximately 2.9 million shares of Series B preferred stock (“Series B”) with original issuance prices of $2.98 for a total of $8.4 million, net of transaction expenses. On September 4, 2018, these preferred shares converted into 0.9 million of common shares of the Company at the time of the merger. These shares have been reflected in the financial statements and related disclosures to have converted as of the date of issuance. In August 2017, MGI issued approximately 2.1 million shares of Series B-1 B-1”) In April 2018, MGI commenced a Series C fundraise, which allowed it to issue 15.0 million shares or $40.0 million in Series C preferred stock. As of April 2018, MGI issued approximately 6.0 million shares Series C with original issuance prices of $4.00 for a total of $21.0 million, net of transaction expenses. On September 4, 2018, these preferred shares converted into 1.5 million of common shares of the Company at the time of the merger. These shares have been reflected in the financial statements and related disclosures to have converted as of the date of issuance. On September 4, 2018, MGI raised additional funds as part of its Series C preferred stock financing and issued approximately 1.9 million shares of Series C preferred stock with an issuance price of $4.00 for a total of $6.4 million, net of transaction expenses. On September 4, 2018, these preferred shares converted into 0.5 million of common shares of the Company at the time of the merger. These shares have been reflected in the financial statements and related disclosures to have converted as of the date of issuance. In addition, on September 4, 2018, the Company issued warrants to purchase an aggregate of 196,364 shares of its common stock with an exercise price of $15.60 per share to certain accredited investors as consideration for providing certain placement agent services to MGI. In connection with the Mid Cap Credit Facility and Term Loan agreement and as amended through the Merger, warrants for 44,871 shares of the Company’s common stock at an exercise price of $15.60 per share were issued. The warrants are currently exercisable and expire ten years from the date of issuance. The Company utilized the Binomial option-pricing model to determine the fair value of the warrants. The fair value of the warrants on issuance was $0.1 million. In connection with the Horizon Term Loan agreement, the Company issued warrants to purchase 76,923 shares of its common stock at an exercise price of $15.60 per share. The Company utilized the Binomial option-pricing model to determine the fair value of the warrants. The fair value of the warrants on issuance was $0.9 million.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	7. STOCK-BASED COMPENSATION The Company has three equity plans: 2014 Amended and Restated Equity Incentive Plan The board of directors of MGI, a subsidiary of the Company adopted, and MGI’s stockholders approved, the Mohawk Group, Inc. 2014 Equity Incentive Plan on June 11, 2014. On March 1, 2017, MGI’s board of directors adopted, and MGI’s stockholders approved, an amendment and restatement of the 2014 Equity Incentive Plan (as amended, the “Mohawk 2014 Plan”). As of September 30, 2019, options to purchase an aggregate of 366,790 shares of the Company’s common stock were outstanding and 2,608 shares were reserved for awards available for future issuance under the Mohawk 2014 Plan. 2018 Equity Incentive Plan The Company’s board of directors adopted the Mohawk Group Holdings, Inc. 2018 Equity Incentive Plan (the “Mohawk 2018 Plan”) on October 11, 2018. The Mohawk 2018 Plan was approved by its stockholders on May 24, 2019. As of September 30, 2019, 149,957 shares subject to restricted stock awards and options to purchase 1,530,823 shares of the Company’s common stock were outstanding and 27,366 shares were reserved for awards available for future issuance under the Mohawk 2018 Plan. Options granted to date under the Mohawk 2014 Plan and the Mohawk 2018 Plan generally vest either: (i) over a four-year period with 25% of the shares underlying the options vesting on the first anniversary of the vesting commencement date with the remaining 75% of the shares vesting on a pro-rata thirty-six pro-rata 2019 Equity Plan The Company’s board of directors adopted the Mohawk Group Holdings, Inc. 2019 Equity Plan (the “2019 Equity Plan”) on March 20, 2019. The 2019 Equity Plan was approved by its stockholders on May 24, 2019. As of September 30, 2019, an aggregate of 2,426,025 shares of restricted common stock were outstanding, with no shares reserved for future issuance. Restricted shares granted under the 2019 Equity Plan shall vest in substantially equal installments on the 6th, 12th, 18th and 24th monthly anniversary of the closing of the IPO. Awards granted under the 2019 Equity Plan and not previously forfeited upon termination of service carry dividend and voting rights applicable to the Company’s common stock, irrespective of any vesting requirement. Under ASC Topic 718, following the IPO, the Company records stock-based compensation expense related to grants made under the 2019 Equity Plan over the vesting period of the restricted shares. The following is a summary of stock options activity during the nine months ended September 30, 2019: Options Outstanding Number of Options Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life (years) Aggregate Intrinsic Value Balance—January 1, 2019 1,867,747 $ 9.01 9.64 $ 19,573,295 Options granted 195,975 $ 9.49 Options exercised (487 ) $ 4.14 $ 1,630 Options cancelled (165,622 ) $ 8.76 Balance—September 30, 2019 1,897,613 $ 9.10 9.02 $ 498,451 Exercisable as of September 30, 2019 218,096 $ 6.31 7.55 $ 359,753 Vested and expected to vest as of September 30, 2019 1,954,263 $ 9.13 8.75 $ 498,451 The weighted-average grant date fair value of options granted during the nine months ended September 30, 2019 was $5.67. There were no grants during the nine months ended September 30, 2018. As of September 30, 2019, the total unrecognized compensation expense related to unvested options was $13.7 million, which the Company expects to recognize over an estimated weighted average period of 2.26 years. The following are weighted-average assumptions used in the Black-Scholes option-pricing model to determine grant fair value: September 30, 2018 September 30, 2019 Weighted- Average Weighted- Average Expected term (in years) 0.00 5.77 Volatility 0.00 % 66.72 % Risk-free interest rate 0.00 % 1.76 % Dividend Yield 0.000 0.000 A summary of restricted stock activity within the Company’s equity plans and changes for the nine months ended September 30, 2019, is as follows: Restricted Stock Awards Shares Weighted Average Grant- Date Fair Value Nonvested at January 1, 2019 — $ — Granted 2,645,123 $ 18.89 Vested — $ — Forfeited (69,141 ) $ 19.50 Nonvested at September 30, 2019 2,575,982 $ 18.87 Stock-based compensation expense for restricted shares granted was $6.2 million and $7.4 million for the three and nine months ended September 30, 2019, respectively. No restricted shares vested during the nine months ended September 30, 2019. The weighted-average grant date fair value of restricted shares granted during the nine months ended September 30, 2019 was $18.89 As of September 30, 2019, the total unrecognized compensation expense related to unvested restricted shares was $41.3 million , which the Company expects to recognize over an estimated weighted-average period of 1.75 years. The table above includes 149,957 of restricted shares that have been granted under the Mohawk 2018 Plan and included in the shares outstanding under that plan and carry dividend or voting rights applicable to the Company’s common shares. Stock-based compensation expense is allocated based on the cost center to which the award holder belongs. The following table summarizes the total stock-based compensation expense by function for the three and nine months ended September 30, 2018 and 2019: Three Months Ended Nine Months Ended 2018 2019 2018 2019 (in thousands) (in thousands) Sales and distribution expenses 5 1,617 11 2,533 Research and development expenses 8 1,327 21 1,878 General and administrative expenses 128 4,772 450 7,424 Total stock-based compensation expense $ 141 $ 7,716 $ 482 $ 11,835	11. STOCK-BASED COMPENSATION The Company has two equity plans: 2014 Amended and Restated Equity Incentive Plan MGI’s board of directors adopted, and MGI’s stockholders approved, the Mohawk Group, Inc. 2014 Equity Incentive Plan on June 11, 2014. On March 1, 2017, MGI’s board of directors adopted, and MGI’s stockholders approved, an amendment and restatement of the 2014 Equity Incentive Plan (as amended, the “Mohawk 2014 Plan”). In addition, pursuant to the Merger Agreement, options to purchase 302,911 shares of MGI’s common stock with a weighted-average exercise price of $7.49 issued and outstanding immediately prior to the closing of the Merger were assumed and exchanged for options to purchase 369,885 shares of the Company’s common stock with a weighted-average exercise price of $6.16. As of December 31, 2018, options to purchase an aggregate of 362,693 shares of the Company’s common stock were outstanding and 7,192 shares were reserved for awards available for future issuance under the Mohawk 2014 Plan. Notwithstanding the foregoing, the Mohawk 2014 Plan will continue to govern outstanding awards granted thereunder. 2018 Equity Incentive Plan The Company’s board of directors adopted the Mohawk Group Holdings, Inc. 2018 Equity Incentive Plan (the “Mohawk 2018 Plan”) on October 11, 2018. The Company’s Mohawk 2018 Plan has not been approved by its stockholders. As of December 31, 2018, options to purchase 1,505,054 shares of the Company’s common stock were outstanding and 203,092 shares were available for future under the Mohawk 2018 Plan. Options granted to date generally vest over a four-year period with 25% of the shares underlying the options vesting on the first anniversary of the vesting commencement date with the remaining 75% of the shares vesting on a pro-rata thirty-six The following is a summary of stock options activity during the year-ended December 31, 2018: Options Outstanding Number of Weighted-Average Weighted-Average Aggregate Balance—January 1, 2018 437,400 $ 6.01 Options granted 1,547,938 $ 9.72 Options exercised (4,465 ) $ 4.13 $ 14,410 Options cancelled (113,126 ) $ 7.02 Balance—December 31, 2018 1,867,747 $ 9.01 9.64 $ 19,573,295 Exercisable as of December 31, 2018 181,701 $ 5.85 7.65 $ 2,480,184 Vested and expected to vest as of December 31, 2018 1,867,747 $ 9.01 9.64 $ 19,573,295 Stock-based compensation expense for options granted was $0.2 million and $0.4 million for the years ended December 31, 2017 and 2018, respectively. The weighted-average grant date fair value of options granted during 2017 and 2018 was $3.51 and $11.78, respectively. As of December 31, 2017 and 2018, the total unrecognized compensation expense related to unvested options was $0.8 million and $18.2 million, respectively, which the Company expects to recognize over an estimated weighted-average period of 1.4 and 2.9 years, respectively. The following are weighted-average assumptions used in the Black-Scholes option-pricing model with to determine grant fair value: 2017 2018 Weighted- Weighted- Expected term (in years) 5.91 5.73 Volatility 53.51 % 55.06 % Risk-free interest rate 2.16 % 2.59 % Dividend Yield 0.000 0.000 Founder Shares As part of the initial creation of MGI each of the MGI founders contributed capital and intellectual property in connection with the formation of the business in exchange for shares of common stock. MGI and founders agreed to certain vesting provisions as part of the initial issuance of these shares. These vesting provisions gave the MGI a right to repurchase unvested shares if such founder would exit the Company prior to the completion of such vesting. As such, the MGI recorded no compensation expense upon issuance as the non-vested In March 2017, the MGI entered into an agreement with one founder, extending the vesting provisions of these shares by 18 months. As such, MGI valued the remaining shares to vest at their estimated fair-market-value totaling $0.5 million and will expense that amount over the remaining vesting period. For years ended December 31, 2017 and 2018, the Company recorded $0.3 million and $0.2 million in stock-based compensation expense related to this modification. In March 2017, the MGI entered into an agreement with a second founder, in which the founder agreed to step down from the Board of Directors and any management roles held at the Company and in turn the Company did not exercise its right to repurchase the shares. As such, the MGI valued the remaining unvested shares at their estimated fair-market-value totaling $0.5 million and the Company expensed that amount as stock-based compensation in the period. As of March 2017, that founder has no active role with MGI or the Company.

COMMITMENT AND CONTINGENCIES

COMMITMENT AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENT AND CONTINGENCIES	9. COMMITMENTS AND CONTINGENCIES Legal Proceedings Recall In April 2018, the Company retained outside counsel to assist it in evaluating a safety issue related to certain hair dryers that it imported and sold through its subsidiaries between 2014 and 2018 (the “Xtava Allure Hair Dryer”). The Company had received communications directly from consumers and identified online reviews of overheating or fires associated with these hair dryers. The Company sold approximately 170,000 net units from the introduction of the product in 2015 through its discontinuance in the first quarter of 2018 totaling approximately $6.2 million in net revenue. In May 2018, the Company’s board of directors approved a voluntary recall of the Xtava Allure Hair Dryer. In June 2018, the Company filed an application for a voluntary recall with the US Consumer Product Safety Commission (“CPSC”) pursuant to Section 15(b) of the Consumer Product Safety Act (“CPSA”). The Company received approval from the CPSC to provide consumers with replacement units and publicly announced the recall on August 15, 2018. The Company had estimated that it would incur approximately $1.6 million in costs related to the recall for procurement, manufacturing, fulfillment and delivery to consumers who apply and qualify for the recall costs. The Company has incurred and settled all but one consumer legal matter related to Xtava Allure Hair Dryer for insignificant amounts. As of September 30, 2019, the Company has incurred $0.1 million in recall costs. In August 2019, the Company received notice that it has materially completed its obligations under the recall program and, as a result, has reversed $1.4 million of the remaining liability pertaining to the program. As of September 30, 2019, the remaining recall liability is $0.1 million. U.S. Department of Energy In September 2019, the Company received a Test Notice from the U.S. Department of Energy (“DOE”) indicating that a certain dehumidifier model may not comply with applicable energy-conservation standards. The DOE requested that the Company provide it with several model units for DOE testing. If the Company is determined to have violated certain energy-conservation standard, it could be fined pursuant to DOE guidelines, and this civil penalty may be material to the Company’s consolidated financial statements. The Company intends to vigorously defend itself. The Company has submitted to the DOE testing process, made a good-faith effort to provide necessary notice as practicable, and included in a formal response to the DOE copies of the energy-efficiency report and certification that were issued for the dehumidifier model at the time of production. The Company believes that its products are compliant, and the Company, in conjunction with its manufacturing partner, has disputed the Test Notice received from the DOE. As of the date of the issuance of these financial statements, the Company cannot reasonably estimate what, if any, penalties may be levied. U.S. Environmental Protection Agency In September 2019, the Company received notice from the U.S. Environmental Protection Agency (“EPA”) that certain of its dehumidifier products were identified by the Association of Home Appliance Manufacturers (“AHAM”) as failing to comply with EPA ENERGY STAR requirements. For an appliance to be ENERGY STAR certified, it must meet standards promulgated by the EPA and enforced through EPA-accredited	12. COMMITMENT AND CONTINGENCIES The Company has operating leases for its offices expiring at various dates through 2020. Rental expense for operating leases was $0.5 million and $0.7 million for the years ended December 31, 2017 and 2018, respectively. The following is a schedule by year of future minimum lease payments required under the operating leases that have initial or non-cancelable Future minimum lease payments under these operating leases consisted of the following as of December 31, 2018: Year-Ending 2019 $ 629 2020 123 2021 3 2022 — Thereafter — Total minimum lease payments $ 755 Legal Proceedings Inventory Purchases Sales or Other Similar Taxes Transaction Bonus Plan Effective July 9, 2018, the Company established the Transaction Bonus Plan (the “Transaction Bonus Plan”) to provide a means by which select employees may be given incentives to remain with the Company through a liquidity transaction. Under the Transaction Bonus Plan, the Company’s board of directors may, by unanimous approval, grant contractual rights to receive payments (each right, a “Participation Unit”) to any full-time employees or independent contractors that have at least three months of service with the Company. Participation Units shall vest in nine monthly installments on each of the nine monthly anniversaries of the date of grant, subject to continued employment with the Company or a subsidiary of the Company. Additionally, upon the closing of a “Sale of the Company” or “Qualified IPO”, the Participation Units shall immediately and fully vest, subject to continued employment with the Company or a subsidiary of the Company. Each Participation Unit represents a proportional interest in the amount set aside for participants of the Transaction Bonus Plan (the “Plan Pool”). Payments from the Plan Pool shall occur under the Transaction Bonus Plan upon either a sale of the company or a “Qualified IPO”. A “Qualified IPO” is defined as either (i) a firm commitment underwritten public offering pursuant to an effective registration statement filed under the Securities Act covering the offer and sale of the Company’s common stock or (ii) a transaction pursuant to which the Company reverse merges directly or indirectly with a publicly listed special purpose acquisition company, provided that, in each case, the surviving company’s common stock is listed for trading on The Nasdaq Stock Market LLC, the New York Stock Exchange or another exchange or marketplace approved by the Company’s board of directors, and provided further that the aggregate gross proceeds to the Company are not less than $50,000,000. Following a Qualified IPO, on each of the first four six-month one-third two-thirds As of December 31, 2018, the Company had allocated 99.20% of the total Participation Units under the Transaction Bonus Plan, including 66.65% of the total Participation Units to the Company’s executive officers. No expense has been recorded as of December 31, 2018, as the Transaction Bonus Plan as the plan was contingent on closing of the sale of the company or a Qualified IPO and the amount shares to be issued and value of such shares was to be determined based upon the value of such Qualified IPO or sale of the Company. The Transaction Bonus Plan has subsequently been terminated and subsequently replaced by the Mohawk Group Holdings, Inc. 2019 Equity Plan. See Subsequent Event Note 16.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	13. INCOME TAXES Loss before provision for (benefit from) income taxes consisted of the following for the periods indicated (in thousands): December 31, 2017 December 31, 2018 Domestic $ (22,978 ) $ (31,609 ) International (51 ) (159 ) Total $ (23,029 ) $ (31,768 ) The components of the Company’s income tax provision (benefit) were as follows for the periods indicated (in thousands): December 31, 2017 December 31, 2018 Current: Federal $ — $ — State 4 3 Foreign 34 52 Total current 38 55 Deferred: — — Federal — — State — — Foreign — — Total deferred — — Income tax provision $ 38 $ 55 The reconciliation of the Federal statutory income tax provision to the Company’s effective income tax provision is as follows for the periods indicated (in thousands): December 31, 2017 December 31, 2018 Income tax benefit at statutory rates $ (7,822 ) $ (6,666 ) Permanent differences 324 70 Foreign rate differential 13 14 State income taxes, net of federal tax benefit (683 ) (1,081 ) Effect of tax rate change 4,045 — Other — 441 Valuation allowance 4,161 7,277 Total income tax expense $ 38 $ 55 The Company’s deferred tax assets and liabilities as of the dates indicated were as follows (in thousands): December 31, 2017 December 31, 2018 Deferred tax assets: Sales returns reserve $ 60 $ 79 Allowance for doubtful accounts 114 — Net operating loss carryforwards 8,008 14,204 Stock options 82 180 Deferred revenue 30 12 Fixed assets 12 21 Interest expense limitation — 574 Other 9 97 Less: valuation allowances (7,890 ) (15,167 ) Net deferred tax assets 425 — Deferred tax liabilities: Foreign currency exchange gain/loss — — Accrued expenses (425 ) — Net deferred tax liabilities (425 ) — Net deferred tax assets — — Net deferred tax assets (liabilities) $ — $ — The Company has temporary differences due to differences in recognition of revenue and expenses for tax and financial reporting purposes, principally related to net operating losses, inventory, depreciation, and other expenses that are not currently deductible or realizable. At December 31, 2018, the Company had approximately $58.0 million of gross federal NOLs which will begin to expire in fiscal year 2034 if unused. The Company also has approximately $32.3 million apportioned state and local NOLs that expire between 2025 and 2035, depending on the state, if not used. The net operating loss (“NOL”) carryforwards for federal and state income tax purposes which, generally, can be used to reduce future taxable income. The Company’s use of its NOL carryforwards is limited under Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”), as it has had a change in ownership of more than 50% of its capital stock over a three-year period as measured under Section 382 of the Code. These complex changes of ownership rules generally focus on ownership changes involving shareholders owning directly or indirectly 5% or more of its stock, including certain public “groups” of shareholders as set forth under Section 382 of the Code, including those arising from new stock issuances and other equity transactions. Some of these NOL carryforwards will expire if they are not used within certain periods. On December 22, 2017, the Tax Cuts and Jobs Act (the “TCJ Act”) was enacted into law. The TCJ Act provides for significant changes to the Code that impact corporate taxation requirements, such as the reduction of the federal tax rate for corporations from 35% to 21% and changes or limitations to certain tax deductions. The impact of the rate change was $4.0 million for December 31, 2017, which had no tax impact due to offsetting movement in the Valuation Allowance. The reduction in the corporate tax rate under the TCJ Act will also require a one-time tax-related In December 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to address the application of U.S. GAAP in situations where a company does not have the necessary information available, prepared, or analyzed in reasonable detail to complete the accounting for certain income tax effects of the TCJ Act. It allows companies to record provisional amounts during a measurement period, which is not to extend beyond one year. Consistent with SAB 118, the Company was able to make reasonable estimates and recorded provisional amounts related to the impact of tax reform. As of December 2018, all provisional amounts have been finalized and there will be no adjustments made to previously disclosed estimates. The Company regularly assesses the realizability of its deferred tax assets and establishes a valuation allowance if it is more-likely-than-not The Company’s major taxing jurisdictions are New Jersey, New York, Florida, Texas, Pennsylvania, Tennessee, Virginia and California. The Company files a US Consolidated income tax return as well as tax returns in certain foreign jurisdictions. The Company is subject to examination in these jurisdictions for all years since inception. Fiscal years outside the normal statute of limitations remain open to audit due to tax attributes generated in the early years which have been carried forward and may be audited in subsequent years when utilized. The Company is not currently under examination for income taxes in any jurisdiction. The Company may be subject to audits covering a variety of tax matters by taxing authorities in any taxing jurisdiction where the Company conducts business. While the Company believes that the tax returns filed, and tax positions taken are supportable and accurate, some tax authorities may not agree with the positions taken. This can give rise to tax uncertainties which, upon audit, may not be resolved in the Company’s favor. As of December 31, 2017 and 2018, the Company has not recorded any tax contingency accruals for uncertain tax positions.

RELATED PARTY TRANSACTION

RELATED PARTY TRANSACTION	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTION	10. RELATED PARTY TRANSACTIONS Restated Voting Agreement On November 1, 2018, Dr. Larisa Storozhenko, Maximus Yaney and Asher Maximus I, LLC (the “Initial Designating Parties”) entered into a voting agreement with Mr. Asher Delug, one of the stockholders of the Company and a member of the Company’s board of directors, pursuant to which Mr. Delug will have the power to vote such number of shares of common stock as is equal to: (a) all of the shares of the Company’s common stock beneficially held by the Initial Designating Parties minus (b) such number of shares of common stock representing 19.9% of the total voting power of the Company’s capital stock outstanding with respect to the election of directors, the appointment of officers and any amendments of the Company’s amended and restated certificate of incorporation or amended and restated bylaws (the “Voting Agreement”). The Voting Agreement was amended and restated pursuant to a new Voting Agreement, dated March 13, 2019, by and among MV II, LLC, Dr. Larisa Storozhenko, Mr. Maximus Yaney, Mr. Delug and the Company (the “Restated Voting Agreement”). Under the Restated Voting Agreement, each of MV II, LLC, Dr. Larisa Storozhenko and Mr. Yaney (collectively, the “Designating Parties”) agreed to relinquish the right to vote their shares of the Company’s capital stock, and any of the Company’s other equity interests (collectively, the “Voting Interests”) by granting the Company’s board of directors the sole right to vote all of the Voting Interests as the Designating Parties’ proxyholder. The Voting Interests include all shares of the Company’s common stock currently held by the Designating Parties, as well as any of the Company’s securities or other equity interests acquired by the Designating Parties in the future. Pursuant to the proxy granted by the Designating Parties, the Company’s board of directors is required to vote all of the Voting Interests in direct proportion to the voting of the shares and equity interests voted by all holders other than the Designating Parties. The proxy granted by the Designating Parties under the Restated Voting Agreement is irrevocable. In addition, the Restated Voting Agreement proxyholder may not be changed unless the Company receives the prior approval of The Nasdaq Stock Market LLC. Under the Restated Voting Agreement, each of the Designating Parties further agreed not to purchase or otherwise acquire any shares of the Company’s capital stock or other equity securities, or any interest in any of the foregoing. The Restated Voting Agreement became effective on June 12, 2019 and will continue until the earlier to occur of (a) a Deemed Liquidation Event unless, immediately upon such Deemed Liquidation Event, the Company’s common stock is and remains listed on The Nasdaq Stock Market LLC, or (b) Mr. Yaney’s death. For purposes of the agreement, a “Deemed Liquidation Event” means (i) the acquisition of the Company by another entity by means of any transaction or series of related transactions to which the Company is party other than a transaction or series of transactions in which the holders of the Company’s voting securities outstanding immediately prior to such transaction or series of transactions retain, immediately after such transaction or series of transactions, as a result of the Company’s shares held by such holders prior to such transaction or series of transactions, a majority of the total voting power represented by the Company’s outstanding voting securities or such other surviving or resulting entity; (ii) a sale, lease or other disposition of all or substantially all of the Company’s or its subsidiaries’ assets taken as a whole by means of any transaction or series of related transactions, except where such sale, lease or other disposition is to a wholly-owned subsidiary of the Company; or (iii) any liquidation, dissolution or winding up of the Company, whether voluntary or involuntary; however, a Deemed Liquidation Event shall not include any transaction effected primarily to raise capital for the Company or a spin-off Voting Agreement with Asher Delug On April 12, 2019, the Company entered into a Voting Agreement with Asher Delug (the “Delug Voting Agreement”). The terms of the Delug Voting Agreement are substantially similar to the terms of the Restated Voting Agreement. Under the Delug Voting Agreement, Mr. Delug agreed to relinquish his right to vote his shares of the Company’s capital stock, and any of the Company’s other equity interests (collectively, the “Delug Voting Interests”) by granting the Company’s board of directors the sole right to vote all of the Delug Voting Interests as Mr. Delug’s proxyholder. The Delug Voting Interests include all shares of the Company’s common stock currently held by Mr. Delug, as well as any of the Company’s securities or other equity interests acquired by Mr. Delug in the future. Pursuant to the proxy granted by Mr. Delug, the Company’s board of directors is required to vote all of the Delug Voting Interests in direct proportion to the voting of the shares and equity interests voted by all holders other than Mr. Delug. The proxy granted by Mr. Delug under the Delug Voting Agreement is irrevocable. In addition, the Delug Voting Agreement proxyholder may not be changed unless the Company receives the prior approval of The Nasdaq Stock Market LLC. Under the Delug Voting Agreement, Mr. Delug further agreed not to purchase or otherwise acquire any shares of the Company’s capital stock or other equity securities, or any interest in any of the foregoing. The Delug Voting Agreement became effective on June 12, 2019 and will continue until the earlier to occur of (a) a Deemed Liquidation Event unless, immediately upon such Deemed Liquidation Event, the Company’s common stock is and remains listed on The Nasdaq Stock Market LLC, or (b) Mr. Delug’s death. For purposes of the agreement, a “Deemed Liquidation Event” has the same meaning as in the Restated Voting Agreement.	14. RELATED PARTY TRANSACTION Mommy Guru The Company used a third-party vendor called Mommy Guru LLC (“Mommy Guru”) for certain product promotions, marketing activities and product rebates. In September 2017, the Company hired Mommy Guru’s CEO as the Company’s Chief Marketing Officer (“CMO”) and continued to use the services of Mommy Guru during the CMO’s employment. During the years-ended December 31, 2017, the Company paid to Mommy Guru approximately $2.4 million in fees, of which $1.9 million was incurred during the CMO’s employment, which reduces the Company’s net revenue. The Company paid to the CMO approximately $0.1 million in compensation for years-ended December 31, 2017. The CMO is no longer employed with the Company. Yaney Voting Agreement On November 1, 2018, Dr. Larisa Storozhenko, Maximus Yaney and Asher Maximus I, LLC (the “Initial Designating Parties”) entered into a voting agreement with Mr. Asher Delug, one of the stockholders of the Company and a member of the Company’s board of directors, pursuant to which Mr. Delug will have the power to vote such number of shares of common stock as is equal to: (a) all of the shares of the Company’s common stock beneficially held by the Initial Designating Parties minus (b) such number of shares of common stock representing 19.9% of the total voting power of the Company’s capital stock outstanding with respect to the election of directors, the appointment of officers and any amendments of the Company’s amended and restated certificate of incorporation or amended and restated bylaws (the “Voting Agreement”). The Voting Agreement will become effective upon the effectiveness of a registration statement on Form S-1

Net Loss Per Share

Net Loss Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Net Loss Per Share	8. NET LOSS PER SHARE Basic net loss per share is determined by dividing net loss by the weighted-average shares of common stock outstanding during the period. Diluted net loss per share is determined by dividing net loss by diluted weighted-average shares outstanding. Diluted weighted-average shares reflects the dilutive effect, if any, of potentially dilutive shares of common stock, such as options to purchase common stock calculated using the treasury stock method and convertible notes using the “if-converted” The Company’s restricted shares are entitled to receive dividends and hold voting rights applicable to the Company’s common stock, irrespective of any vesting requirement. Accordingly, although the vesting commences upon the elimination of the contingency, the restricted shares are considered a participating security and the Company is required to apply the two-class method the two-class method; the two-class method The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data): Three Months Ended 2018 2019 (in thousands) Net loss $ (5,127 ) $ (11,317 ) Weighted-average number of shares outstanding used in computing net loss per share, basic and diluted 10,532,926 15,134,422 Net loss per share, basic and diluted $ (0.49 ) $ (0.75 ) Nine Months Ended 2018 2019 (in thousands) Net loss $ (23,233 ) $ (27,331 ) Weighted-average number of shares outstanding used in computing net loss per share, basic and diluted 9,687,078 12,971,641 Net loss per share, basic and diluted $ (2.40 ) $ (2.11 )	15. NET LOSS PER SHARE The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data): Year-Ended December 31, 2017 2018 Net loss $ (23,067 ) $ (31,823 ) Weighted-average number of shares used in computing net loss per share, basic and diluted 8,004,804 10,160,879 Net loss per share, basic and diluted $ (2.88 ) $ (3.13 ) All other outstanding shares of potentially dilutive securities were excluded from the computation of diluted net loss per share because including them would have had an anti-dilutive effect.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	16. SUBSEQUENT EVENTS The Company has evaluated events that have occurred subsequent to December 31, 2018 through February 27, 2019, the date the consolidated financial statements were originally available to be issued and April 17, 2019 as it relates to the paragraphs below through the re-issuance Restated Voting Agreement On March 13, 2019, the Voting Agreement by and among MV II, LLC, Dr. Larisa Storozhenko, Mr. Maximus Yaney, Mr. Delug and the Company was restated. Under the Restated Voting Agreement, each of MV II, LLC, Dr. Larisa Storozhenko and Mr. Yaney (collectively, the “Designating Parties”) agreed to relinquish the right to vote their shares of the Company’s capital stock, and any of the Company’s other equity interests (collectively, the “Voting Interests”) by granting the Company’s board of directors the sole right to vote all of the Voting Interests as the Designating Parties’ proxyholder. The Voting Interests include all shares of the Company’s common stock currently held by the Designating Parties, as well as any of the Company’s securities or other equity interests acquired by the Designating Parties in the future. Pursuant to the proxy granted by the Designating Parties, the Company’s board of directors are required to vote all of the Voting Interests in direct proportion to the voting of the shares and equity interests voted by all holders other than the Designating Parties. The proxy granted by the Designating Parties under the Restated Voting Agreement is irrevocable. In addition, the Restated Voting Agreement proxyholder may not be changed unless the Company receives the prior approval of The Nasdaq Stock Market LLC. Under the Restated Voting Agreement, each of the Designating Parties further agreed not to purchase or otherwise acquire any shares of the Company’s capital stock or other equity securities, or any interest in any of the foregoing. Once the Restated Voting Agreement becomes effective, it will continue until the earlier to occur of (a) a Deemed Liquidation Event unless, immediately upon such Deemed Liquidation Event, the Company’s common stock is and remains listed on The Nasdaq Stock Market LLC, or (b) Mr. Yaney’s death. For purposes of the agreement, a “Deemed Liquidation Event” means (i) the acquisition of the Company by another entity by means of any transaction or series of related transactions to which the Company is party other than a transaction or series of transactions in which the holders of the Company’s voting securities outstanding immediately prior to such transaction or series of transactions retain, immediately after such transaction or series of transactions, as a result of the Company’s shares held by such holders prior to such transaction or series of transactions, a majority of the total voting power represented by the Company’s outstanding voting securities or such other surviving or resulting entity; (ii) a sale, lease or other disposition of all or substantially all of the Company’s or its subsidiaries’ assets taken as a whole by means of any transaction or series of related transactions, except where such sale, lease or other disposition is to a wholly-owned subsidiary of the Company; or (iii) any liquidation, dissolution or winding up of the Company, whether voluntary or involuntary; however, a Deemed Liquidation Event shall not include any transaction effected primarily to raise capital for the Company or a spin-off 2019 Equity Plan and Former Transaction Bonus Plan Effective March 20, 2019, the Company established the Mohawk Group Holdings, Inc. 2019 Equity Plan (the “2019 Equity Plan”). All awards previously allocated under the Company’s Transaction Bonus Plan were terminated and subsequently replaced with grants under the 2019 Equity Plan. No expense or modification has been recorded from the replacement of the Transaction Bonus Plan as the total value and potential shares be granted under the plan were contingent on closing of the sale of the company or a Qualified IPO. A total of 2,426,036 shares of the Company’s common stock have been reserved for issuance under the 2019 Equity Plan. On March 20, 2019, the Company issued, pursuant to the 2019 Equity Plan, an aggregate of 2,406,618 shares of restricted common stock to the former holders of Participation Units. Recognizing that awards under the 2019 Equity Plan are intended to replace awards under the Transaction Bonus Plan, the Company’s board of directors determined that the terms of awards to be granted under the 2019 Equity Plan shall, in general, match the terms of awards previously allocated under the Transaction Bonus Plan. Restricted shares granted under the 2019 Equity Plan shall vest in substantially equal installments on the 6th, 12th, 18th and 24th monthly anniversary of an initial public offering. Awards granted under the 2019 Equity Plan and not previously forfeited upon termination of service carry dividend and voting rights applicable to the Company’s common stock, irrespective of any vesting requirement. Under ASC Topic 718, the Company expects to record stock-based compensation expense related to grants made under the 2019 Equity Plan over the vesting period when the contingency of an initial public offering is achieved. Voting Agreement with Asher Delug On April 12, 2019, the Company entered into a Voting Agreement with Asher Delug (the “Delug Voting Agreement”). The terms of the Delug Voting Agreement are substantially similar to the terms of the Restated Voting Agreement. Under the Delug Voting Agreement, Mr. Delug agreed to relinquish his right to vote his shares of the Company’s capital stock, and any of the Company’s other equity interests (collectively, the “Delug Voting Interests”) by granting the Company’s board of directors the sole right to vote all of the Delug Voting Interests as Mr. Delug’s proxyholder. The Delug Voting Interests include all shares of the Company’s common stock currently held by Mr. Delug, as well as any of the Company’s securities or other equity interests acquired by Mr. Delug in the future. Pursuant to the proxy granted by Mr. Delug, the Company’s board of directors are required to vote all of the Delug Voting Interests in direct proportion to the voting of the shares and equity interests voted by all holders other than Mr. Delug. The proxy granted by Mr. Delug under the Delug Voting Agreement is irrevocable. In addition, the Delug Voting Agreement proxyholder may not be changed unless the Company receives the prior approval of The Nasdaq Stock Market LLC. Under the Delug Voting Agreement, Mr. Delug further agreed not to purchase or otherwise acquire any shares of the Company’s capital stock or other equity securities, or any interest in any of the foregoing. Once the Delug Voting Agreement becomes effective, it will continue until the earlier to occur of (a) a Deemed Liquidation Event unless, immediately upon such Deemed Liquidation Event, the Company’s common stock is and remains listed on The Nasdaq Stock Market LLC, or (b) Mr. Delug’s death. For purposes of the Delug Voting Agreement, a “Deemed Liquidation Event” has the same meaning as in the Restated Voting Agreement.

Schedule II-Valuation and Quali

Schedule II-Valuation and Qualifying Accounts and Reserves	12 Months Ended
	Dec. 31, 2018
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II-Valuation and Qualifying Accounts and Reserves	MOHAWK GROUP HOLDINGS, INC. AND SUBSIDIARIES Schedule II—Valuation and Qualifying Accounts and Reserves (All amounts in thousands) Description Balance at Charged Charged Accounts Balance at Year-ended December 31, 2017 Allowance for doubtful accounts $ 465 $ — $ — $ — $ 465 Deferred tax valuation allowance $ 3,729 $ — $ 4,161 $ — $ 7,890 Year-ended December 31, 2018 Allowance for doubtful accounts $ 465 $ — $ — $ 465 $ — Deferred tax valuation allowance $ 7,890 $ — $ 7,277 $ — $ 15,167

2019 Acquisition

2019 Acquisition	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
2019 Acquisition	11. 2019 ACQUISITION On September 10, 2019, the Company completed the acquisition of the assets of a personal wellness company (the “Aussie Health Assets”), whose products sell primarily on the Amazon US marketplace, for total consideration of $1.3 million, which was comprised of cash of $1.1 million and a promissory note for $0.2 million that accrues interest at a rate of 8% per annum and matures on June 10, 2020. The Company also will pay $0.1 million in the form of a working capital payment related to the inventory purchased within sixty days of closing. The following presents the preliminary allocation of purchase price to the assets acquired and liabilities assumed, based on their estimated fair values at acquisition date: Total (in thousands) Inventory $ 297 Goodwill 745 Intangible assets 333 Net assets acquired $ 1,375 The amounts assigned to goodwill and major intangible asset classifications were as follows: Amount allocated Useful life (in years) (in thousands) Goodwill $ 745 n.a. Trademarks 310 5 Transition services agreement 11 < 1 Non-competition 12 3 Total $ 1,078 Unaudited Pro Forma Information The following unaudited pro forma information illustrates the impact of the Aussie Health Assets acquisition on the Company’s net revenue for the three and nine months ended September 30, 2018 and 2019. The acquisition of the Aussie Health Assets is reflected in the following unaudited pro forma information as if the acquisition had been effective on January 1, 2018. Three Months Three Months Nine Months Nine Months 2018 2019 2018 2019 (in thousands) (in thousands) Net revenue as reported $ 24,672 $ 40,603 $ 53,576 $ 88,817 Aussie Health net revenue $ 485 $ 1,350 $ 512 $ 1,759 Net revenue pro forma $ 25,157 $ 41,953 $ 54,088 $ 90,576 Operating loss as reported $ (4,707 ) $ (10,413 ) $ (21,772 ) $ (23,887 ) Aussie Health operating income $ 90 $ 243 $ 85 $ 310 Operating loss pro forma $ (4,617 ) $ (10,170 ) $ (21,687 ) $ (23,577 )

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation 10-01 S-X. The condensed consolidated balance sheet as of December 31, 2018 included herein was derived from the Company’s audited consolidated financial statements as of that date, but does not include all of the information and notes required by GAAP for complete financial statements. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this Quarterly Report on Form 10-Q	Basis of Presentation
Use of Estimates	Use of Estimates	Use of Estimates
Principles of Consolidation	Principles of Consolidation	Principles of Consolidation
Fair Value of Financial Instruments	Fair Value of Financial Instruments Assets and liabilities recorded at fair value on a recurring basis in the condensed consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or an exit price that would be paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The authoritative guidance on fair value measurements establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows: Level 1 Level 2 Level 3 The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.	Fair Value of Financial Instruments Assets and liabilities recorded at fair value on a recurring basis in the Consolidated Balance Sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or an exit price that would be paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The authoritative guidance on fair value measurements establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows: Level 1 Level 2 Level 3 The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
Restricted Cash		Restricted Cash non-current non-current
Accounts Receivable		Accounts Receivable on-going
Concentration of Credit Risk		Concentration of Credit Risk The Company’s accounts receivables are derived from sales contracts with a large number of customers. The Company maintains reserves for potential credit losses on customer accounts when deemed necessary. Significant customers are those which represent more than 10% of the Company’s total net revenue or gross accounts receivable balance at the balance sheet date. During the years ended December 31, 2017 and 2018, the Company had no customer that accounted for 10% or more of total net revenue. In addition, as of December 31, 2017 and 2018, the Company has no customer that accounted for 10% or more of gross accounts receivable. As of December 31, 2017 and 2018, approximately 90% and 79%, respectively, of its accounts receivable is held by the Company’s sales platform vendor Amazon, which collects money on the Company’s behalf from its customers. The Company’s business is reliant on one key vendor which currently provides the Company with its sales platform, logistics and fulfillment operations, including certain warehousing for the Company’s net goods, and invoicing and collection of its revenue from the Company’s end customers. In 2017, approximately 98% of the Company’s revenue was through or with the Amazon sales platform and in 2018, 95% of its net revenue was through or with the Amazon sales platform.
Property and Equipment		Property and Equipment The estimated useful lives for significant property and equipment categories are as follows: Computer equipment and software 3 years Furniture, fixtures, and equipment 3-5 Leasehold improvements and capital leases Shorter of remaining lease term or estimated useful life
Income Taxes		Income Taxes
Revenue Recoginition	Revenue Recognition Revenue from Contracts with Customers The Company derives its revenue from the sale of consumer products. The Company sells its products directly to consumers through online retail channels and through wholesale channels. For direct to consumer sales, the Company considers customer order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed through third party online channels. For wholesale sales, the Company considers the customer purchase order to be the contract. For all of the Company’s sales and distribution channels, revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied), which typically occurs at shipment date. As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable. Revenue from consumer product sales is recorded at the net sales price (transaction price), which includes an estimate of future returns based on historical return rates. There is judgment in utilizing historical trends for estimating future returns. The Company’s refund liability for sales returns was $0.3 million and $0.5 million at December 31, 2018 and September 30, 2019, respectively, which is included in accrued liabilities and represents the expected value of the refunds that will be due to its customers. The Company evaluated principal versus agent considerations to determine whether it is appropriate to record platform fees paid to Amazon as an expense or as a reduction of revenue. Platform fees are recorded as sales and distribution expense and are not recorded as a reduction of revenue because the Company owns and controls all the goods before they are transferred to the customer. The Company can, at any time, direct Amazon and similarly with other third party logistics providers (“Logistics Providers”) to return the Company’s inventory to any location specified by the Company. Any returns made by customers directly to Logistics Providers are the responsibility of the Company to make customers whole and the Company retains the back-end Performance Obligations For consumer product sales, the Company has elected to treat shipping and handling as fulfillment activities, and not a separate performance obligation. Accordingly, the Company recognizes revenue for its single performance obligation related to product sales at the time control of the merchandise passes to the customer, which is generally at the time of shipment. The Company bills customers for charges for shipping and handling on certain sales and such charges are recorded as part of net revenue. For the three months ended September 30, 2018 and 2019, the Company had no shipping and handling revenue. For the nine months ended September 30, 2018 and 2019, shipping and handling revenue was less than $0.1 million and $0.1 million, respectively. For each contract, the Company considers the promise to transfer products to be the only identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. All of the Company’s revenues as reflected on the condensed consolidated statements of operations for the three and nine months ended September 30, 2018 and 2019 are recognized at a point in time. Sales taxes Net Revenue by Category Three Months Ended September 30, 2018 Direct Wholesale Managed SaaS Total North America $ 24,343 $ 136 $ 116 $ 24,595 Other 77 — — 77 Total net revenue $ 24,420 $ 136 $ 116 $ 24,672 Three Months Ended September 30, 2019 Direct Wholesale Managed SaaS Total North America $ 40,007 $ 259 $ 318 $ 40,584 Other 19 — — 19 Total net revenue $ 40,026 $ 259 $ 318 $ 40,603 Nine Months Ended September 30, 2018 Direct Wholesale Managed SaaS Total North America $ 49,498 $ 3,668 $ 184 $ 53,350 Other 164 62 — 226 Total net revenue $ 49,662 $ 3,730 $ 184 $ 53,576 Nine Months Ended September 30, 2019 Direct Wholesale Managed SaaS Total North America $ 86,312 $ 1,171 $ 1,248 $ 88,731 Other 86 — — 86 Total net revenue $ 86,398 $ 1,171 $ 1,248 $ 88,817 Net Revenue by Product Categories Three Months Ended 2018 2019 (in thousands) Environmental appliances (i.e., dehumidifiers and air conditioners) $ 16,329 $ 27,083 Small home appliances 3,669 8,100 Cosmetics, skincare, and heath supplements 80 2,569 Cookware, kitchen tools and gadgets 2,954 1,320 Hair appliances and accessories 935 732 Portable projectors, speakers and headphones 62 30 All others 527 451 Total net product revenue 24,556 40,285 Managed SaaS 116 318 Total net revenue $ 24,672 $ 40,603 Nine Months Ended 2018 2019 (in thousands) Environmental appliances (i.e., dehumidifiers and air conditioners) $ 27,601 $ 52,757 Small home appliances 10,776 17,426 Cosmetics, skincare, and heath supplements 84 8,346 Cookware, kitchen tools and gadgets 9,463 5,279 Hair appliances and accessories 2,991 2,590 Portable projectors, speakers and headphones 567 160 All others 1,910 1,011 Total net product revenue 53,392 87,569 Managed SaaS 184 1,248 Total net revenue $ 53,576 $ 88,817	Revenue Recognition The Company derives its revenue from the sale of consumer products. The Company sells its products directly to consumers through online retail channels and through wholesale channels. For direct to consumer sales, the Company considers customer order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed through third party online channels. For wholesale sales, the Company considers the customer purchase order to be the contract. For all of the Company’s sales and distribution channels, revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied), which typically occurs at shipment date. As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable. Revenue from consumer product sales is recorded at the net sales price (transaction price), which includes an estimate of future returns based on historical return rates. There is judgment in utilizing historical trends for estimating future returns. The Company’s refund liability for sales returns was $0.2 million and $0.3 million at December 31, 2017 and 2018, respectively, which is included in accrued liabilities and represents the expected value of the refund that will be due to its customers. The Company evaluated principal versus agent considerations to determine whether it is appropriate to record platform fees paid to Amazon as an expense or as a reduction of revenue. Platform fees are recorded as sales and distribution expense and are not recorded as a reduction of revenue because it owns and controls all the goods before they are transferred to the customer. The Company can, at any time, direct Amazon and similarly with other 3rd party logistics providers (“Logistics Providers”), to return the Company’s inventory to any location specified by the Company. Any returns made by customers directly to Logistic Providers is the responsibility of the Company to make customers whole and the Company retains the back-end Performance Obligations For consumer product sales, the Company has elected to treat shipping and handling as fulfillment activities, and not a separate performance obligation. Accordingly, the Company recognizes revenue for its single performance obligation related to product sales at the time control of the merchandise passes to the customer, which is generally at the time of shipment. The Company bills customers for charges for shipping and handling on certain sales and such charges are recorded as part of net revenue. Shipping and handling revenue for year-end For each contract, the Company considers the promise to transfer products to be the only identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. All of the Company’s revenues as reflected on the consolidated statements of operations for the years ended December 31, 2017 and 2018 are recognized at a point in time. Sales taxes Net Revenue by Category Direct Year-Ended Wholesale Managed SaaS Total North America $ 35,356 $ 491 $ — $ 35,847 Other 612 — — 612 Total net revenue $ 35,968 $ 491 $ — $ 36,459 Direct Year-Ended Wholesale Managed SaaS Total North America $ 68,884 $ 3,666 $ 496 $ 73,046 Other 171 62 — 233 Total net revenue $ 69,055 $ 3,728 $ 496 $ 73,279 Net Revenue by Product Categories Year-ended 2017 2018 Cookware, kitchen tools and gadgets $ 12,057 $ 11,463 Environmental appliances (i.e., dehumidifiers and air conditioners) 7,815 34,017 Hair appliances and accessories 6,196 6,510 Small home appliances 4,242 14,800 Portable projectors, speakers and headphones 2,327 438 Batteries, chargers and other related accessories 1,208 1,760 Cosmetics, skincare, and heath supplements — 2,464 All others 2,614 1,331 Total net product revenue 36,459 72,783 Managed SaaS — 496 Total net revenue $ 36,459 $ 73,279
Net Revenue Disaggregated by Product Categories	Net Revenue by Product Categories Three Months Ended 2018 2019 (in thousands) Environmental appliances (i.e., dehumidifiers and air conditioners) $ 16,329 $ 27,083 Small home appliances 3,669 8,100 Cosmetics, skincare, and heath supplements 80 2,569 Cookware, kitchen tools and gadgets 2,954 1,320 Hair appliances and accessories 935 732 Portable projectors, speakers and headphones 62 30 All others 527 451 Total net product revenue 24,556 40,285 Managed SaaS 116 318 Total net revenue $ 24,672 $ 40,603 Nine Months Ended 2018 2019 (in thousands) Environmental appliances (i.e., dehumidifiers and air conditioners) $ 27,601 $ 52,757 Small home appliances 10,776 17,426 Cosmetics, skincare, and heath supplements 84 8,346 Cookware, kitchen tools and gadgets 9,463 5,279 Hair appliances and accessories 2,991 2,590 Portable projectors, speakers and headphones 567 160 All others 1,910 1,011 Total net product revenue 53,392 87,569 Managed SaaS 184 1,248 Total net revenue $ 53,576 $ 88,817	Net Revenue by Product Categories Year-ended 2017 2018 Cookware, kitchen tools and gadgets $ 12,057 $ 11,463 Environmental appliances (i.e., dehumidifiers and air conditioners) 7,815 34,017 Hair appliances and accessories 6,196 6,510 Small home appliances 4,242 14,800 Portable projectors, speakers and headphones 2,327 438 Batteries, chargers and other related accessories 1,208 1,760 Cosmetics, skincare, and heath supplements — 2,464 All others 2,614 1,331 Total net product revenue 36,459 72,783 Managed SaaS — 496 Total net revenue $ 36,459 $ 73,279
Inventory and cost of goods sold		Inventory and cost of goods sold first-in first-out The “Cost of goods sold” line item in the consolidated statements of operations is comprised of the book value of inventory sold to customers during the reporting period. When circumstances dictate that the Company use net realizable value as the basis for recording inventory, it bases its estimates on expected future selling prices less expected disposal costs.
Sales and Distribution		Sales and Distribution— e-commerce
Research and Development		Research and Development
General and Administrative		General and Administrative
Stock-Based Compensation		Stock-Based Compensation— The Black-Scholes option-pricing model requires the input of highly subjective assumptions, including the fair value of the Company’s underlying common stock, the expected term of stock options, the expected volatility of the price of its common stock, risk-free interest rates and the expected dividend yield of its common stock. The assumptions used in the Company’s option-pricing model represent management’s best estimates. These estimates involve inherent uncertainties and the application of management’s judgment. If factors change and different assumptions are used, the Company’s stock-based compensation expense could be materially different in the future. These assumptions are estimated as follows: • Fair Value of Common Stock • Risk-Free Interest Rate zero-coupon • Expected Term • Expected Volatility • Expected Dividend Yield If any of the assumptions used in the Black-Scholes option-pricing model changes significantly, stock-based compensation for future awards may differ materially compared with the awards granted previously. The Company recognizes forfeitures as they occur, which results in a reduction in compensation expense at the time of forfeiture.
Common Stock Valuation		Common Stock Valuation Valuation of Privately Held Company Equity Securities Issued as Compensation • contemporaneous third-party valuations of the Company’s common stock; • the Company’s operating and financial performance; • current business conditions and projections; • the likelihood of achieving a liquidity event for the shares of common stock underlying these stock options, such as an initial public offering or sale of the company, given prevailing market conditions; • the lack of marketability of the Company’s common stock; • the market performance of comparable publicly-traded e-commerce • the U.S. and global economic and capital market conditions and outlook. In determining the fair value of the Company’s common stock, it estimated the enterprise value of its business using the market approach and the income approach. Under the income approach, forecast cash flows are discounted to the present value at a risk-adjusted discount rate. The valuation analyses determine discrete free cash flows over several years based on forecast financial information provided by the Company’s management and a terminal value for the residual period beyond the discrete forecast, which are discounted at its estimated weighted-average cost of capital to estimate its enterprise value. Under the market approach, a group of guideline publicly-traded companies with similar financial and operating characteristics as the Company is selected, and valuation multiples based on the guideline public companies’ financial information and market data are calculated. Based on the observed valuation multiples, an appropriate multiple was selected to apply to the Company’s historical and forecasted revenue results. The estimated enterprise value is then allocated to the common stock using the Option Pricing Method (OPM), and the Probability Weighted Expected Return Method (PWERM), or the hybrid method. The hybrid method applied the PWERM utilizing the probability of an exit scenario, and the OPM was used in the remaining private scenario. For options granted prior to October 2018, the Company has used a hybrid method to determine the fair value of its common stock. Under the hybrid method, multiple valuation approaches were used and then combined into a single probability weighted valuation using a PWERM. The Company’s approach for options granted starting in October 1, 2018 included the use of an initial public offering scenario and a scenario assuming continued operation as a private entity. Following the closing of the Company’s initial public offering, the fair value per share of its common stock for purposes of determining stock-based compensation will be the closing price of its common stock as reported on the applicable grant date.
Deferred Offering Costs		Deferred offering costs
Foreign Currency		Foreign Currency
Net Loss Per Share		Net Loss Per Share
Segment Information		Segment Information
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Jumpstart Our Business Startups Act of 2012 permits an emerging growth company to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies. The Company has elected to use this extended transition period until it is no longer an emerging growth company or until it affirmatively and irrevocably opts out of the extended transition period. As a result, the Company’s financial statements may not be comparable to companies that comply with new or revised accounting pronouncements as of public company effective dates. Adopted Accounting Standards In November 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-18, Statement of Cash Flows: Restricted Cash (Topic 230) 2016-18”). 2016-18 beginning-of-period end-of-period ASU 2016-18 ASU 2016-18, In May 2017, the FASB issued ASU No. 2017-09, Compensation—Stock Compensation (Topic 718) Scope of Modification Accounting Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) 2016-02”), 2016-02 right-to-use In February 2018, the FASB issued ASU No. 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220) 2018-02”). ASU 2018-02 addresses On August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement In June 2018, the FASB issued ASU No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-based Payment Accounting	Recent Accounting Pronouncements The JOBS Act permits an emerging growth company to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies. The Company has elected to use this extended transition period until it is no longer an emerging growth company or until it affirmatively and irrevocably opts out of the extended transition period. As a result, the Company’s financial statements may not be comparable to companies that comply with new or revised accounting pronouncements as of public company effective dates. Adopted Accounting Standards In March 2016, the FASB issued ASU No. 2016-09, —Stock Compensation In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows: Restricted Cash (Topic 230) 2016-18. 2016-18 beginning-of-period end-of-period 2016-18 2016-18, Pending Accounting Standards In May 2017, the FASB issued ASU No. 2017-09, In February 2016, the FASB issued ASU No. 2016-02, 2016-02, 2016-02 right-to-use In February 2018, the FASB issued ASU No. 2018-02, Income 2018-02”). ASU 2018-02 addresses On August 2018, the FASB issued ASU No. 2018-13, In June 2018, the FASB issued ASU No. 2018-07,
Goodwill	Goodwill tax-deductible The Company has the option to perform a qualitative assessment to determine whether it is necessary to perform the quantitative goodwill impairment test. However, the Company may elect to perform the quantitative goodwill impairment test even if no indications of a potential impairment exist.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of Estimated Useful Lives of Propery and Equipment		The estimated useful lives for significant property and equipment categories are as follows: Computer equipment and software 3 years Furniture, fixtures, and equipment 3-5 Leasehold improvements and capital leases Shorter of remaining lease term or estimated useful life
Net Revenue Disaggregated by Sales Channel and Geographic Region	Net Revenue by Category Three Months Ended September 30, 2018 Direct Wholesale Managed SaaS Total North America $ 24,343 $ 136 $ 116 $ 24,595 Other 77 — — 77 Total net revenue $ 24,420 $ 136 $ 116 $ 24,672 Three Months Ended September 30, 2019 Direct Wholesale Managed SaaS Total North America $ 40,007 $ 259 $ 318 $ 40,584 Other 19 — — 19 Total net revenue $ 40,026 $ 259 $ 318 $ 40,603 Nine Months Ended September 30, 2018 Direct Wholesale Managed SaaS Total North America $ 49,498 $ 3,668 $ 184 $ 53,350 Other 164 62 — 226 Total net revenue $ 49,662 $ 3,730 $ 184 $ 53,576 Nine Months Ended September 30, 2019 Direct Wholesale Managed SaaS Total North America $ 86,312 $ 1,171 $ 1,248 $ 88,731 Other 86 — — 86 Total net revenue $ 86,398 $ 1,171 $ 1,248 $ 88,817	Net Revenue by Category Direct Year-Ended Wholesale Managed SaaS Total North America $ 35,356 $ 491 $ — $ 35,847 Other 612 — — 612 Total net revenue $ 35,968 $ 491 $ — $ 36,459 Direct Year-Ended Wholesale Managed SaaS Total North America $ 68,884 $ 3,666 $ 496 $ 73,046 Other 171 62 — 233 Total net revenue $ 69,055 $ 3,728 $ 496 $ 73,279

Inventory (Tables)

Inventory (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consisted of the following as of December 31, 2018 and September 30, 2019: December 31, September 30, (in thousands) Inventory on-hand $ 24,595 $ 20,214 Inventory in-transit 5,957 5,694 Inventory $ 30,552 $ 25,908	Inventory consisted of the following as of December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Inventory on-hand $ 15,703 $ 24,595 Inventory in-transit 4,875 5,957 Inventory $ 20,578 $ 30,552

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2018
Accounts Receivable Net Current Abstract
Summary of Accounts Receivable	Accounts receivable consisted of the following as of December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Trade accounts receivable $ 1,798 $ 1,403 Allowance for doubtful accounts (465 ) — Accounts receivable—net $ 1,333 $ 1,403

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment	Property and equipment consisted of the following as of December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Computer equipment and software $ 392 $ 454 Furniture, fixtures and equipment 429 311 Leasehold improvements 47 47 Subtotal 868 812 Less: accumulated depreciation and amortization (374 ) (544 ) Property and equipment—net $ 494 $ 268

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Prepaid Expense and Other Assets, Current [Abstract]
Summary of Prepaids and Other Current Assets	Prepaids and other current assets consisted of the following as of December 31, 2018 and September 30, 2019: December 31, 2018 September 30, 2019 (in thousands) Prepaid inventory $ 2,284 $ 2,329 Restricted cash 550 307 Prepaid insurance 434 2,904 Deferred offering costs 1,218 — Other 932 1,196 Prepaid and other current assets $ 5,418 $ 6,736	Prepaids and other current assets consisted of the following as of December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Prepaid inventory $ 2,230 $ 2,284 Restricted cash 250 550 Deferred offering costs — 1,218 Other 537 1,366 Prepaid and other current assets $ 3,017 $ 5,418

Accrued and Other Current Lia_2

Accrued and Other Current Liabilities (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Schedule of Components of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consisted of the following as of December 31, 2018 and September 30, 2019: December 31, 2018 September 30, 2019 (in thousands) Accrued compensation costs $ 2,585 $ 1,355 Accrual for insurance financing — 2,062 Accrual for deferred financing fees 936 — Accrued professional fees and consultants 484 585 Accrued logistics costs 1,424 3,015 Product related accruals 1,042 1,631 Sales tax payable 707 641 Sales return reserve 322 550 Accrued recall liability 1,512 90 Note payable (see note 11) — 195 All other accruals 696 756 Accrued and other current liabilities $ 9,708 $ 10,880	Accrued expenses and other current liabilities consisted of the following as of December 31, 2017 and 2018: December 31, December 31, Accrued compensation costs $ 250 $ 2,585 Accrual for deferred financing fees 205 936 Accrued professional fees and consultants 444 484 Accrued logistics costs 2,017 1,424 Product related accruals 565 1,042 Sales tax payable 405 707 Sales return reserve 244 322 Accrued recall liability — 1,512 All other accruals 564 696 Accrued and other current liabilities $ 4,694 $ 9,708

Credit Facility and Term Loans

Credit Facility and Term Loans (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Credit Facility and Term Loans	Credit facility and term loans consisted of the following as of December 31, 2018 and September 30, 2019: December 31, 2018 September 30, 2019 (in thousands) MidCap credit facility $ 16,455 $ 15,114 Less: deferred debt issuance costs (1,960 ) (1,442 ) Less discount associated with issuance of warrants (44 ) (32 ) Total MidCap credit facility $ 14,451 $ 13,640 Horizon term loan $ 15,000 $ 15,000 Less: deferred debt issuance costs (1,022 ) (906 ) Less discount associated with issuance of warrants (929 ) (755 ) Total Horizon term loan 13,049 13,339 Less-current portion — — Term loan-non $ 13,049 $ 13,339	Credit facility and term loans consisted of the following as of December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Mid Cap Credit facility $ 4,575 $ 16,455 Less: deferred debt issuance costs (876 ) (1,960 ) Less discount associated with issuance of warrants (68 ) (44 ) Total Mid Cap credit facility $ 3,631 $ 14,451 Mid Cap Term loan $ 6,841 $ — Less: deferred debt issuance costs (204 ) — Less discount associated with issuance of warrants (16 ) — Total Mid Cap term loan 6,621 — Less-current portion (1,889 ) — Term loan-non $ 4,732 $ — Horizon Term loan $ — $ 15,000 Less: deferred debt issuance costs — (1,022 ) Less discount associated with issuance of warrants — (929 ) Total Horizon term loan — 13,049 Less-current portion — — Term loan-non $ — $ 13,049
Schedule of Term Loan Payments of Principal Under the Horizon Term Loan		The term loan payments of principal under the Horizon Term Loan as of December 31, 2018 are as follows: Year-Ending 2019 $ — 2020 2,500 2021 6,000 2022 6,000 Thereafter 500 Total term loan payments $ 15,000
Schedule of Interest Expense, Net	Interest expense, net consisted of the following for the three and nine months ended September 30, 2018 and 2019: Three Months Ended September 30, 2018 September 30, 2019 (in thousands) Interest expense $ 439 $ 955 Interest income — (80 ) Total Interest expense, net $ 439 $ 875 Nine Months Ended September 30, 2018 September 30, 2019 (in thousands) Interest expense $ 1,503 $ 3,456 Interest income — (88 ) Total Interest expense, net $ 1,503 $ 3,368	Interest expense, net consisted of the following for the years-ended December 31, 2017 and 2018: December 31, 2017 December 31, 2018 Interest expense $ 413 $ 2,354 Interest income (1 ) (1 ) Total Interest expense, net $ 412 $ 2,353

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Share-based Payment Arrangement [Abstract]
Summary of Stock Options Activity	The following is a summary of stock options activity during the nine months ended September 30, 2019: Options Outstanding Number of Options Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life (years) Aggregate Intrinsic Value Balance—January 1, 2019 1,867,747 $ 9.01 9.64 $ 19,573,295 Options granted 195,975 $ 9.49 Options exercised (487 ) $ 4.14 $ 1,630 Options cancelled (165,622 ) $ 8.76 Balance—September 30, 2019 1,897,613 $ 9.10 9.02 $ 498,451 Exercisable as of September 30, 2019 218,096 $ 6.31 7.55 $ 359,753 Vested and expected to vest as of September 30, 2019 1,954,263 $ 9.13 8.75 $ 498,451	The following is a summary of stock options activity during the year-ended December 31, 2018: Options Outstanding Number of Weighted-Average Weighted-Average Aggregate Balance—January 1, 2018 437,400 $ 6.01 Options granted 1,547,938 $ 9.72 Options exercised (4,465 ) $ 4.13 $ 14,410 Options cancelled (113,126 ) $ 7.02 Balance—December 31, 2018 1,867,747 $ 9.01 9.64 $ 19,573,295 Exercisable as of December 31, 2018 181,701 $ 5.85 7.65 $ 2,480,184 Vested and expected to vest as of December 31, 2018 1,867,747 $ 9.01 9.64 $ 19,573,295
Summary of Weighted Average Assumptions Used in Black-Scholes Option-Pricing Model to Determine Grant Fair Value	The following are weighted-average assumptions used in the Black-Scholes option-pricing model to determine grant fair value: September 30, 2018 September 30, 2019 Weighted- Average Weighted- Average Expected term (in years) 0.00 5.77 Volatility 0.00 % 66.72 % Risk-free interest rate 0.00 % 1.76 % Dividend Yield 0.000 0.000	The following are weighted-average assumptions used in the Black-Scholes option-pricing model with to determine grant fair value: 2017 2018 Weighted- Weighted- Expected term (in years) 5.91 5.73 Volatility 53.51 % 55.06 % Risk-free interest rate 2.16 % 2.59 % Dividend Yield 0.000 0.000
Summary of Restricted Stock Activity	A summary of restricted stock activity within the Company’s equity plans and changes for the nine months ended September 30, 2019, is as follows: Restricted Stock Awards Shares Weighted Average Grant- Date Fair Value Nonvested at January 1, 2019 — $ — Granted 2,645,123 $ 18.89 Vested — $ — Forfeited (69,141 ) $ 19.50 Nonvested at September 30, 2019 2,575,982 $ 18.87
Summary of Total Stock-based Compensation Expense by Function	The following table summarizes the total stock-based compensation expense by function for the three and nine months ended September 30, 2018 and 2019: Three Months Ended Nine Months Ended 2018 2019 2018 2019 (in thousands) (in thousands) Sales and distribution expenses 5 1,617 11 2,533 Research and development expenses 8 1,327 21 1,878 General and administrative expenses 128 4,772 450 7,424 Total stock-based compensation expense $ 141 $ 7,716 $ 482 $ 11,835

COMMITMENT AND CONTINGENCIES (T

COMMITMENT AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum lease payments under these operating leases	Future minimum lease payments under these operating leases consisted of the following as of December 31, 2018: Year-Ending 2019 $ 629 2020 123 2021 3 2022 — Thereafter — Total minimum lease payments $ 755

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Provision for Income Tax Expense (Benefit)	Loss before provision for (benefit from) income taxes consisted of the following for the periods indicated (in thousands): December 31, 2017 December 31, 2018 Domestic $ (22,978 ) $ (31,609 ) International (51 ) (159 ) Total $ (23,029 ) $ (31,768 ) December 31, 2017 December 31, 2018 Current: Federal $ — $ — State 4 3 Foreign 34 52 Total current 38 55 Deferred: — — Federal — — State — — Foreign — — Total deferred — — Income tax provision $ 38 $ 55
Schedule of Federal Statutory Income Tax Rate Reconciliation	The reconciliation of the Federal statutory income tax provision to the Company’s effective income tax provision is as follows for the periods indicated (in thousands): December 31, 2017 December 31, 2018 Income tax benefit at statutory rates $ (7,822 ) $ (6,666 ) Permanent differences 324 70 Foreign rate differential 13 14 State income taxes, net of federal tax benefit (683 ) (1,081 ) Effect of tax rate change 4,045 — Other — 441 Valuation allowance 4,161 7,277 Total income tax expense $ 38 $ 55
Components of deferred tax assets and liabilities	The Company’s deferred tax assets and liabilities as of the dates indicated were as follows (in thousands): December 31, 2017 December 31, 2018 Deferred tax assets: Sales returns reserve $ 60 $ 79 Allowance for doubtful accounts 114 — Net operating loss carryforwards 8,008 14,204 Stock options 82 180 Deferred revenue 30 12 Fixed assets 12 21 Interest expense limitation — 574 Other 9 97 Less: valuation allowances (7,890 ) (15,167 ) Net deferred tax assets 425 — Deferred tax liabilities: Foreign currency exchange gain/loss — — Accrued expenses (425 ) — Net deferred tax liabilities (425 ) — Net deferred tax assets — — Net deferred tax assets (liabilities) $ — $ —

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Loss per Share	The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data): Three Months Ended 2018 2019 (in thousands) Net loss $ (5,127 ) $ (11,317 ) Weighted-average number of shares outstanding used in computing net loss per share, basic and diluted 10,532,926 15,134,422 Net loss per share, basic and diluted $ (0.49 ) $ (0.75 ) Nine Months Ended 2018 2019 (in thousands) Net loss $ (23,233 ) $ (27,331 ) Weighted-average number of shares outstanding used in computing net loss per share, basic and diluted 9,687,078 12,971,641 Net loss per share, basic and diluted $ (2.40 ) $ (2.11 )	The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data): Year-Ended December 31, 2017 2018 Net loss $ (23,067 ) $ (31,823 ) Weighted-average number of shares used in computing net loss per share, basic and diluted 8,004,804 10,160,879 Net loss per share, basic and diluted $ (2.88 ) $ (3.13 )

2019 Acquisition (Tables)

2019 Acquisition (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Preliminary Allocation of Purchase Price to Assets Acquired and Liabilities Assumed Based on Estimated Fair Values at Acquisition Date	The following presents the preliminary allocation of purchase price to the assets acquired and liabilities assumed, based on their estimated fair values at acquisition date: Total (in thousands) Inventory $ 297 Goodwill 745 Intangible assets 333 Net assets acquired $ 1,375
Amounts Assigned to Goodwill and Major Intangibles Asset Classifications	The amounts assigned to goodwill and major intangible asset classifications were as follows: Amount allocated Useful life (in years) (in thousands) Goodwill $ 745 n.a. Trademarks 310 5 Transition services agreement 11 < 1 Non-competition 12 3 Total $ 1,078
Unaudited Pro Forma Information	The acquisition of the Aussie Health Assets is reflected in the following unaudited pro forma information as if the acquisition had been effective on January 1, 2018. Three Months Three Months Nine Months Nine Months 2018 2019 2018 2019 (in thousands) (in thousands) Net revenue as reported $ 24,672 $ 40,603 $ 53,576 $ 88,817 Aussie Health net revenue $ 485 $ 1,350 $ 512 $ 1,759 Net revenue pro forma $ 25,157 $ 41,953 $ 54,088 $ 90,576 Operating loss as reported $ (4,707 ) $ (10,413 ) $ (21,772 ) $ (23,887 ) Aussie Health operating income $ 90 $ 243 $ 85 $ 310 Operating loss pro forma $ (4,617 ) $ (10,170 ) $ (21,687 ) $ (23,577 )

Organization and Description _2

Organization and Description of Business - Additional Information (Detail)	Jun. 14, 2019USD ($)$ / sharesshares	May 24, 2019	Sep. 04, 2018$ / sharesshares	Apr. 01, 2018shares	Nov. 30, 2018USD ($)	Apr. 30, 2018shares	Oct. 31, 2017USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Nov. 23, 2018USD ($)	Oct. 16, 2017USD ($)
Organization And Description Of Business [Line Items]
Voting Interset Obtained By MGI Stockholders												92.00%
Operating losses								$ (10,413,000)	$ (4,707,000)	$ (23,887,000)	$ (21,772,000)	$ (29,429,000)	$ (22,593,000)
Accumulated deficit								(98,351,000)		(98,351,000)		(71,020,000)	(39,197,000)
Cash								35,686,000		35,686,000		20,029,000	5,297,000
Outstanding borrowings from lenders								27,000,000		27,000,000		27,500,000	10,300,000
Available capacity on borrowings								800,000		800,000		1,400,000	5,600,000
Equity financing								102,300,000		102,300,000		72,600,000
Reverse stock split of issued and outstanding shares of common stock		One-for-3.9
Term Loan
Organization And Description Of Business [Line Items]
Credit facility maximum borrowing amount												15,000,000		$ 25,000,000	$ 15,000,000
Outstanding borrowings from lenders								$ 15,000,000		$ 15,000,000
Term Loan | Midcap
Organization And Description Of Business [Line Items]
Credit facility maximum borrowing amount							$ 7,000,000
Outstanding borrowings from lenders					$ 0		0					0	$ 0
Horizon Term Loan
Organization And Description Of Business [Line Items]
Outstanding borrowings from lenders												15,000,000
Borrowings from term loan												15,000,000
Repaying of term loan												$ 4,900,000
Original Credit Facility | Midcap
Organization And Description Of Business [Line Items]
Credit facility maximum borrowing amount							15,000,000
Additional increase in borrowing amount							$ 30,000,000
Revolving Credit Facility | Midcap
Organization And Description Of Business [Line Items]
Credit facility maximum borrowing amount					25,000,000
Additional increase in borrowing amount					$ 50,000,000
Initial Public Offering
Organization And Description Of Business [Line Items]
Common stock, shares issued | shares	3,600,000
Shares issued, price per share | $ / shares	$ 10
Net proceeds from sale of common stock	$ 29,600,000
Series C Holders
Organization And Description Of Business [Line Items]
Shares outstanding | shares				900,000
All Stock And Warrants Other Than Series C Preferred Stock
Organization And Description Of Business [Line Items]
Common stock, warrants and preferred stock to common stock conversion ratio				0.3131
Series C Preferred Stock
Organization And Description Of Business [Line Items]
Preferred stock to common stock, conversion ratio				0.2564
Common stock warrants to common stock conversion ratio				0.2564
Common stock, shares issued | shares			1,900,000			5,992,750
Shares issued, price per share | $ / shares			$ 4

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended		39 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)Segment	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Mar. 31, 2018USD ($)
Significant Accounting Policies [Line Items]
Allowance for doubtful accounts					$ 0	$ 500
Income tax benefit recognition, minimum percentage of likelihood being realized			50.00%
Revenues	$ 40,603	$ 24,672	$ 88,817	$ 53,576	73,279	36,459	$ 6,200
Deferred offering costs					1,218
Number of reportable segments | Segment			1
Level 2 | Horizon Term Loan
Significant Accounting Policies [Line Items]
Fair value of borrowings	14,700		$ 14,700		14,700
Level 1
Significant Accounting Policies [Line Items]
Cash and restricted cash	36,100		36,100		20,700	5,800
Shipping and Handling
Significant Accounting Policies [Line Items]
Revenues	0	$ 0	100		0	100
Maximum | Shipping and Handling
Significant Accounting Policies [Line Items]
Revenues				$ 100
Accrued Liabilities
Significant Accounting Policies [Line Items]
Refund liabilities for sales returns	$ 500		$ 500		300	200
Prepaid Expenses and Other Current Assets
Significant Accounting Policies [Line Items]
Restricted cash deposit associated with credit facility					600	300
Deferred offering costs					1,200	0
Other Noncurrent Assets
Significant Accounting Policies [Line Items]
Restricted cash deposit associated with credit facility					100	300
Sales and distribution expenses
Significant Accounting Policies [Line Items]
Advertising cost					4,500	2,900
Shipping and handling cost					11,400	8,200
Other Expense, Net | Maximum
Significant Accounting Policies [Line Items]
Net loss from foreign currency transactions					$ (100)	$ (100)
Customer Concentration Risk | Revenue Benchmark
Significant Accounting Policies [Line Items]
Number of customers accounted					0	0
Customer Concentration Risk | Revenue Benchmark | Amazon
Significant Accounting Policies [Line Items]
Percentage of concentration of credit risk					95.00%	98.00%
Customer Concentration Risk | Accounts Receivable
Significant Accounting Policies [Line Items]
Number of customers accounted					0	0
Customer Concentration Risk | Accounts Receivable | Amazon
Significant Accounting Policies [Line Items]
Percentage of concentration of credit risk					79.00%	90.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of property and Equipment (Detail)	9 Months Ended
	Sep. 30, 2019
Computer Equipment and Software
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3 years
Furniture, Fixtures and Equipment | Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3 years
Furniture, Fixtures and Equipment | Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	5 years
Leasehold Improvements and Capital Leases
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	Shorter of remaining lease term or estimated useful life

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Net Revenue Disaggregated by Sales Channel and Geographic Region (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended		39 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Disaggregation Of Revenue [Line Items]
Total net revenue	$ 40,603	$ 24,672	$ 88,817	$ 53,576	$ 73,279	$ 36,459	$ 6,200
Direct
Disaggregation Of Revenue [Line Items]
Total net revenue	40,026	24,420	86,398	49,662	69,055	35,968
Wholesale
Disaggregation Of Revenue [Line Items]
Total net revenue	259	136	1,171	3,730	3,728	491
Managed SaaS
Disaggregation Of Revenue [Line Items]
Total net revenue	318	116	1,248	184	496
North America
Disaggregation Of Revenue [Line Items]
Total net revenue	40,584	24,595	88,731	53,350	73,046	35,847
North America | Direct
Disaggregation Of Revenue [Line Items]
Total net revenue	40,007	24,343	86,312	49,498	68,884	35,356
North America | Wholesale
Disaggregation Of Revenue [Line Items]
Total net revenue	259	136	1,171	3,668	3,666	491
North America | Managed SaaS
Disaggregation Of Revenue [Line Items]
Total net revenue	318	116	1,248	184	496
Other
Disaggregation Of Revenue [Line Items]
Total net revenue	19	77	86	226	233	612
Other | Direct
Disaggregation Of Revenue [Line Items]
Total net revenue	$ 19	$ 77	$ 86	164	171	$ 612
Other | Wholesale
Disaggregation Of Revenue [Line Items]
Total net revenue				$ 62	$ 62

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Net Revenue Disaggregated by Product Categories (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended		39 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Disaggregation Of Revenue [Line Items]
Total net revenue	$ 40,603	$ 24,672	$ 88,817	$ 53,576	$ 73,279	$ 36,459	$ 6,200
Product Revenue
Disaggregation Of Revenue [Line Items]
Total net revenue	40,285	24,556	87,569	53,392	72,783	36,459
Product Revenue | Cookware, Kitchen Tools and Gadgets
Disaggregation Of Revenue [Line Items]
Total net revenue	1,320	2,954	5,279	9,463	11,463	12,057
Product Revenue | Environmental Appliances (i.e., Dehumidifiers and Air Conditioners)
Disaggregation Of Revenue [Line Items]
Total net revenue	27,083	16,329	52,757	27,601	34,017	7,815
Product Revenue | Hair Appliances and Accessories
Disaggregation Of Revenue [Line Items]
Total net revenue	732	935	2,590	2,991	6,510	6,196
Product Revenue | Small Home Appliances
Disaggregation Of Revenue [Line Items]
Total net revenue	8,100	3,669	17,426	10,776	14,800	4,242
Product Revenue | Portable Projectors, Speakers and Headphones
Disaggregation Of Revenue [Line Items]
Total net revenue	30	62	160	567	438	2,327
Product Revenue | Cosmetics, Skincare, and Heath Supplements
Disaggregation Of Revenue [Line Items]
Total net revenue	2,569	80	8,346	84	2,464
Product Revenue | All Others
Disaggregation Of Revenue [Line Items]
Total net revenue	451	527	1,011	1,910	1,331	2,614
Product Revenue | Batteries Chargers And Other Related Accessories
Disaggregation Of Revenue [Line Items]
Total net revenue					1,760	$ 1,208
Managed SaaS
Disaggregation Of Revenue [Line Items]
Total net revenue	$ 318	$ 116	$ 1,248	$ 184	$ 496

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventory on-hand	$ 20,214	$ 24,595	$ 15,703
Inventory in-transit	5,694	5,957	4,875
Inventory	$ 25,908	$ 30,552	$ 20,578

Inventory - Additional Informat

Inventory - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventory on-hand held by Amazon	$ 3.9	$ 6.1	$ 3.2

Accounts Receivable - Summary o

Accounts Receivable - Summary of Accounts Receivable (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Trade accounts receivable		$ 1,403	$ 1,798
Allowance for doubtful accounts			(465)
Accounts receivable-net	$ 3,152	$ 1,403	$ 1,333

Property and Equipment - Summar

Property and Equipment - Summary of Property and Equipment (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		$ 812	$ 868
Less: accumulated depreciation and amortization		(544)	(374)
Property and equipment-net	$ 140	268	494
Computer Equipment and Software
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		454	392
Furniture, Fixtures and Equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		311	429
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		$ 47	$ 47

Property and Equipment - Additi

Property and Equipment - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 0.3	$ 0.3

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and restricted cash	$ 36.1	$ 20.7	$ 5.8

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Summary of Prepaids and Other Current Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid inventory	$ 2,329	$ 2,284	$ 2,230
Restricted cash	307	550	250
Prepaid insurance	2,904	434
Deferred offering costs		1,218
Other	1,196	932
Other, including prepaid insurance		1,366	537
Prepaid and other current assets	$ 6,736	$ 5,418	$ 3,017

Accrued and Other Current Lia_3

Accrued and Other Current Liabilities - Schedule of Components of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Accrued Liabilities and Other Liabilities [Abstract]
Accrued compensation costs	$ 1,355	$ 2,585	$ 250
Accrual for insurance financing	2,062
Accrual for deferred financing fees		936	205
Accrued professional fees and consultants	585	484	444
Accrued logistics costs	3,015	1,424	2,017
Product related accruals	1,631	1,042	565
Sales tax payable	641	707	405
Sales return reserve	550	322	244
Accrued recall liability	90	1,512
Note payable (see note 11)	195
All other accruals	756	696	564
Accrued and other current liabilities	$ 10,880	$ 9,708	$ 4,694

Accrued and Other Current Lia_4

Accrued and Other Current Liabilities -Additional Information (Details) (Detail) $ in Thousands	Aug. 15, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Mar. 31, 2018USD ($)HairDryer	May 31, 2018Consumer
Accrued Expenses And Other Current Liabilities [Line Items]
NET REVENUE		$ 40,603	$ 24,672	$ 88,817	$ 53,576	$ 73,279	$ 36,459	$ 6,200
Remaining recall liability		90		90		1,512
Xtava Allure Hair Dryer
Accrued Expenses And Other Current Liabilities [Line Items]
Number of Product sold | HairDryer								170,000
Recall costs	$ 1,600			100
Legal and Other Expenses	$ 400
Legal matter yet to settle, remaining number of consumers | Consumer									1
Remaining recall liability		$ 100		$ 100		$ 1,500

Credit Facility and Term Loan_2

Credit Facility and Term Loans - Schedule of Credit Facility and Term Loans (Details) (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Less: deferred debt issuance costs		$ (400)	$ (100)
Total Mid Cap credit facility	$ 13,640	14,451	3,631
Term loan-non current portion	13,339	13,049	4,732
Mid Cap Credit Facility
Debt Instrument [Line Items]
Mid Cap Credit facility	15,114	16,455	4,575
Less: deferred debt issuance costs	(1,442)	(1,960)	(876)
Less discount associated with issuance of warrants		(44)	(68)
Total Mid Cap credit facility	13,640	14,451	3,631
Midcap Term Loan
Debt Instrument [Line Items]
Mid Cap Term loan			6,841
Less: deferred debt issuance costs			(204)
Less discount associated with issuance of warrants			(16)
Total Mid Cap term loan			6,621
Less-current portion			(1,889)
Term loan-non current portion			$ 4,732
Horizon Term Loan
Debt Instrument [Line Items]
Horizon term loan	15,000	15,000
Less: deferred debt issuance costs	(906)	(1,022)
Less discount associated with issuance of warrants	(755)	(929)
Total Horizon term loan	13,339	13,049
Less-current portion	0	0
Term loan-non current portion	$ 13,339	$ 13,049

Credit Facility And Term Loan_3

Credit Facility And Term Loans - Additional Information (Detail) - USD ($)	Nov. 23, 2018	Oct. 16, 2017	Oct. 31, 2017	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Sep. 04, 2018
Debt Instrument [Line Items]
Debt issuance costs								$ 400,000	$ 100,000
Available balance of credit facility				$ 800,000		$ 800,000		1,400,000	5,600,000
Warrants to purchase shares, exercise price										$ 15.60
Interest expense of credit facilities								1,200,000	200,000
Interest expense				955,000	$ 439,000	3,456,000	$ 1,503,000	2,354,000	413,000
Mid Cap Prior Term Loan
Debt Instrument [Line Items]
Term loan, borrowing		$ 7,000,000						7,000,000
Interest expense					200,000		700,000
Repaying of term loan								4,900,000
Prepayment penalty								$ 100,000
London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate								9.90%
Description of variable rate basis								One-month LIBOR
Maximum | Mid Cap Prior Term Loan
Debt Instrument [Line Items]
Amortization of debt issuance costs					100,000		100,000	$ 200,000
Mid Cap Credit Facility
Debt Instrument [Line Items]
Credit facility maximum borrowing amount	$ 25,000,000
Additional increase in borrowing amount	$ 50,000,000	$ 30,000,000
Line of credit facility, unused capacity, commitment fee percentage	0.50%	0.50%
Line of credit, outstanding				15,100,000		15,100,000		16,500,000	4,600,000
Available balance of credit facility				800,000		800,000		$ 1,400,000	5,600,000
Debt offset against and expense over the term								3 years
Warrants to purchase shares, exercise price								$ 15.60
Line of credit facility, minimum liquidity financial covenant requirement in cash on hand	$ 5,000,000
Debt issuance costs	$ 700,000							$ 1,300,000
Unamortized debt issuance costs								700,000
Current borrowing capacity								25,000,000
Mid Cap Credit Facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	5.75%	5.75%
Credit Facility And Term Loan
Debt Instrument [Line Items]
Line of credit facility covenant minimum liquidity requirement in unrestricted cash								5,000,000
Mid Cap Prior Credit Facility
Debt Instrument [Line Items]
Credit facility maximum borrowing amount		$ 15,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Interest expense				400,000	200,000	1,900,000	800,000
Amortization of debt issuance costs				200,000	$ 100,000	500,000	$ 300,000
Term Loan
Debt Instrument [Line Items]
Credit facility maximum borrowing amount	$ 25,000,000	$ 15,000,000						15,000,000
Interest expense				500,000		1,500,000		800,000	200,000
Amortization of debt issuance costs				100,000				$ 100,000	100,000
Debt instrument maturity month and year								2023-01
Borrowings, outstanding				15,000,000		$ 15,000,000
Term Loan | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate		9.75%						9.90%
Description of variable rate basis		One month LIBOR				One-month LIBOR
Term Loan | Maximum
Debt Instrument [Line Items]
Amortization of debt issuance costs						$ 400,000
Term Loan | Minimum | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Potential additional interest								2.50%
Horizon Term Loan
Debt Instrument [Line Items]
Debt issuance costs				$ 1,022,000		$ 1,022,000		$ 1,000,000
Debt offset against and expense over the term						5 years		5 years
Warrants to purchase shares, exercise price								$ 15.60
Warrants term								10 years
Fair value on issuance			$ 100,000					$ 900,000
Debt discount			$ 100,000
Repaying of term loan								4,900,000
Borrowings, outstanding								$ 15,000,000
Horizon Term Loan | Series B-1 Preferred Stock
Debt Instrument [Line Items]
Warrants to purchase shares			139,194
Warrants to purchase shares, exercise price			$ 5.029
Horizon Term Loan | Common Stock
Debt Instrument [Line Items]
Warrants to purchase shares			44,871					76,923
Warrants to purchase shares, exercise price			$ 15.60					$ 15.60
Warrants term			10 years					10 years
Horizon Term Loan | Mid Cap Credit Facility
Debt Instrument [Line Items]
Debt issuance costs								$ 1,300,000
Other Term Loan [Member]
Debt Instrument [Line Items]
Additional increase in borrowing amount									700,000
Interest expense									100,000
Repaying of term loan									$ 1,500,000
Short-term debt, Interest rate increase								12.00%

Credit Facility And Term Loan_4

Credit Facility And Term Loans - Schedule of Long Term Debt (Details) (Detail) - Horizon Term Loan $ in Thousands	Dec. 31, 2018USD ($)
2019	$ 0
2020	2,500
2021	6,000
2022	6,000
Thereafter	500
Total term loan payments	$ 15,000

Credit Facility and Term Loan_5

Credit Facility and Term Loans - Schedule of Interest Expense, Net (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Interest expense	$ 955	$ 439	$ 3,456	$ 1,503	$ 2,354	$ 413
Interest income	(80)		(88)		(1)	(1)
Total Interest expense, net	$ 875	$ 439	$ 3,368	$ 1,503	$ 2,353	$ 412

Stockholders Equity - Additiona

Stockholders Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Sep. 30, 2018	Sep. 04, 2018	Jan. 01, 2017	Apr. 30, 2018	Aug. 31, 2017	Mar. 31, 2017	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2014
Stockholders Equity [Line Items]
Common shares outstanding							17,710,659	11,534,190	8,575,950
Conversion of common stock			1,300,000
Conversion of common stock,description	-		At the date of the merger, 1.1 million common shares were converted into 1.3 million shares of common shares of the Company
Share issued, value							$ 29,607
Stock issuance price								$ 0.0001	$ 0.0001
Warrants issued to purchase common shares		196,364
Common stock warrants exercise price		$ 15.60
Issuance of warrants related to debt								$ 929	$ 90
Series A Preferred Stock
Stockholders Equity [Line Items]
Share issued										18,300,000
Stock issuance price										$ 1.44
Share issued, value										$ 26,300
Conversion of preferred stock in common shares		5,700,000
Series B Preferred Stock
Stockholders Equity [Line Items]
Share issued						2,852,239
Stock issuance price						$ 2.98
Share issued, value						$ 8,400
Conversion of preferred stock in common shares		900,000
Series B-1 Preferred Stock
Stockholders Equity [Line Items]
Share issued					2,109,787
Stock issuance price					$ 5.03
Share issued, value					$ 10,600
Conversion of preferred stock in common shares		700,000
Series C Preferred Stock
Stockholders Equity [Line Items]
Share issued		1,900,000		5,992,750
Stock issuance price		$ 4
Share issued, value		$ 6,400
Conversion of preferred stock in common shares		1,500,000
Preferred stock additional shares authorized				15,000,000
Preferred stock additional shares authorized, value				$ 40,000
Stock issuance price				$ 4
Share issued, value net of transaction expenses				$ 21,000
Number of Preferred shares converted into common shares		500,000
Merger Agreement
Stockholders Equity [Line Items]
Description common stock conversion		1 to 0.3131
Merger Agreement | Series C
Stockholders Equity [Line Items]
Description common stock conversion		One to 0.2564
Common shares outstanding		900,000
Horizon Term Loan
Stockholders Equity [Line Items]
Warrants issued to purchase common shares								76,923
Common stock warrants exercise price								$ 15.60
Issuance of warrants related to debt								$ 900
Mid Cap Credit Facility
Stockholders Equity [Line Items]
Warrants issued to purchase common shares								44,871
Common stock warrants exercise price								$ 15.60
Warrants expire period								10 years
Issuance of warrants related to debt								$ 100
Maximum
Stockholders Equity [Line Items]
Conversion of common stock	100,000

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Mar. 01, 2017	Mar. 31, 2017	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding to purchase common stock	369,885		1,897,613		1,897,613		1,867,747	437,400
Weighted-average exercise price	$ 6.16				$ 4.14		$ 4.13
Options exercisable period					10 years		10 years
Share based compensation expense			$ 7,716	$ 141	$ 11,835	$ 482	$ 400	$ 200
Weighted-average grant date fair value of options granted					$ 5.67		$ 11.78	$ 3.51
Total unrecognized compensation expense related to unvested options			13,700		$ 13,700		$ 18,200	$ 800
Total unrecognized compensation expense related to unvested options, expects to recognize over estimated weighted average period					2 years 3 months 4 days		2 years 10 months 24 days	1 year 4 months 24 days
Options granted					195,975	0	1,547,938
Founder [Member] | Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting period		18 months
Share based compensation expense							$ 200	$ 300
Total fair value of shares vested		$ 500
Second Founder [Member] | Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total fair value of shares vested		$ 500
Share-based Compensation Award, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting period					4 years		4 years
Share-based Compensation Award, Tranche One | Vesting on First Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting percentage					25.00%		25.00%
Share-based Compensation Award, Tranche One | Vesting Over Succeeding 36 Months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting period					36 months		36 months
Options vesting percentage					75.00%		75.00%
Share-based Compensation Award, Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting period					3 years
Share-based Compensation Award, Tranche Two | Vesting on First Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting percentage					33.33%
Share-based Compensation Award, Tranche Two | Vesting Over Succeeding 24 Months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting period					24 months
Options vesting percentage					66.33%
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense			$ 6,200		$ 7,400
Total unrecognized compensation expense related to unvested options, expects to recognize over estimated weighted average period					1 year 9 months
Restricted stock awards outstanding to purchase common stock			2,575,982		2,575,982
Shares, Granted					2,645,123
Shares, Vested					0
Weighted Average Grant-Date Fair Value, Granted					$ 18.89
Total unrecognized compensation expense related to unvested restricted shares			$ 41,300		$ 41,300
Mohawk 2014 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding to purchase common stock	302,911		366,790		366,790		362,693
Weighted-average exercise price	$ 7.49
Shares reserved for future issuance			2,608		2,608		7,192
Mohawk 2018 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future issuance			27,366		27,366		203,092
Mohawk 2018 Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards outstanding to purchase common stock			149,957		149,957
Shares, Granted					149,957
Mohawk 2018 Plan | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding to purchase common stock			1,530,823		1,530,823		1,505,054
2019 Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future issuance			0		0
2019 Equity Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate shares of restricted stock outstanding			2,426,025		2,426,025

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Stock Options Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands	Mar. 01, 2017	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Options Outstanding, Number of Options, Shares
Options Outstanding, Number of Options, Shares, Beginning Balance		1,867,747	437,400	437,400
Options Outstanding, Number of Options, Granted, Shares		195,975	0	1,547,938
Options Outstanding, Number of Options, Exercised, Shares		(487)		(4,465)
Options Outstanding, Number of Options, Cancelled, Shares		(165,622)		(113,126)
Options Outstanding, Number of Options, Shares, Ending Balance	369,885	1,897,613		1,867,747
Options Outstanding, Number of Options Exercisable, Shares, as of September 30, 2019		218,096		181,701
Options Outstanding, Number of Options, Vested and expected to vest, Shares as of September 30, 2019		1,954,263		1,867,747
Options Outstanding, Weighted Average Exercise Price
Options Outstanding, Weighted Average Exercise Price, Beginning Balance		$ 9.01	$ 6.01	$ 6.01
Options Outstanding, Weighted Average Exercise Price, Granted		9.49		9.72
Options Outstanding, Weighted Average Exercise Price, Exercised	$ 6.16	4.14		4.13
Options Outstanding, Weighted Average Exercise Price, Cancelled		8.76		7.02
Options Outstanding, Weighted Average Exercise Price, Ending Balance		9.10		9.01
Options Outstanding, Weighted Average Exercise Price, Exercisable as of September 30, 2019		6.31		5.85
Options Outstanding, Weighted Average Exercise Price, Vested and expected to vest as of September 30, 2019		$ 9.13		$ 9.01
Options Outstanding, Aggregate Intrinsic Value		$ 19,573,295	$ 0	$ 0
Options Outstanding, Weighted Average Remaining Contractual Life (Years)		9 years 7 days		9 years 7 months 20 days
Options Outstanding, Weighted Average Remaining Contractual Life (Years), Exercisable		7 years 6 months 18 days		7 years 7 months 24 days
Options Outstanding, Weighted Average Remaining Contractual Life (Years), Vested and expected to vest		8 years 9 months		9 years 7 months 20 days
Options Outstanding, Aggregate Intrinsic Value		$ 19,573,295	$ 0	$ 0
Options Options Outstanding, Aggregate Intrinsic Value, Exercisedxercised		1,630		14,410
Options Outstanding, Aggregate Intrinsic Value		498,451		19,573,295
Options Outstanding, Aggregate Intrinsic Value, Exercisable		359,753		2,480,184
Options Outstanding, Aggregate Intrinsic Value, Vested and expected to vest		498,451		19,573,295
Options Outstanding, Aggregate Intrinsic Value		498,451		19,573,295
Options Outstanding, Aggregate Intrinsic Value, Exercisable		359,753		2,480,184
Options Outstanding, Aggregate Intrinsic Value, Vested and expected to vest		$ 498,451		$ 19,573,295

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Weighted Average Assumptions Used in Black-Scholes Option-Pricing Model to Determine Grant Fair Value (Detail)	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Share-based Payment Arrangement [Abstract]
Weighted-Average, Expected term (in years)	5 years 9 months 7 days	0 years	5 years 8 months 23 days	5 years 10 months 28 days
Weighted-Average, Volatility	66.72%	0.00%	55.06%	53.51%
Weighted-Average, Risk-free interest rate	1.76%	0.00%	2.59%	2.16%
Weighted-Average, Dividend Yield	0.00%	0.00%	0.00%	0.00%

Commitment And Contingencies -

Commitment And Contingencies - Additional Information (Detail)	Aug. 15, 2018USD ($)	Aug. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Mar. 31, 2018USD ($)HairDryer	May 31, 2018Consumer
Rental expense							$ 700,000	$ 500,000
Inventory purchased							10,200,000	8,400,000
Sales tax payable current			$ 641,000		$ 641,000		$ 707,000	405,000
Percentage of units under transaction plan							99.20%
NET REVENUE			40,603,000	$ 24,672,000	88,817,000	$ 53,576,000	$ 73,279,000	$ 36,459,000	$ 6,200,000
Remaining recall liability			90,000		90,000		1,512,000
Xtava Allure Hair Dryer
Number of Product sold | HairDryer									170,000
Recall costs	$ 1,600,000				100,000
Legal matter yet to settle, remaining number of consumers | Consumer										1
Amount of recall liability eliminated, due to materially completed obligation		$ 1,400,000
Remaining recall liability			$ 100,000		$ 100,000		$ 1,500,000
Executive Officer [Member]
Percentage of units under transaction plan							66.65%
Initial Public Offering
Qualified IPO description							Following a Qualified IPO, on each of the first four six-month anniversaries of the Qualified IPO, a participant shall be entitled to payments and distributions equal to 25% of the participant's proportional interest of the Plan Pool. In a Qualified IPO, the Plan Pool shall be deemed funded one-thirdin cash and two-thirds in the Company's common stock.
Percentage of units under transaction plan							25.00%
Initial Public Offering | Minimum
Aggregate gross proceeds							$ 50,000,000,000

Commitment And Contingencies _2

Commitment And Contingencies - Schedule of future minimum lease payments under these operating leases (Detail) $ in Thousands	Dec. 31, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 629
2020	123
2021	3
2022	0
Thereafter	0
Total minimum lease payments	$ 755

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision for Income Tax Expense (Benefit) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Domestic					$ (31,609)	$ (22,978)
International					(159)	(51)
LOSS BEFORE INCOME TAXES	$ (11,309)	$ (5,127)	$ (27,308)	$ (23,230)	(31,768)	(23,029)
Current:
Federal					0	0
State					3	4
Foreign					52	34
Total current					55	38
Deferred:
Federal					0	0
State					0	0
Foreign					0	0
Total deferred					0	0
Income tax provision	$ 8		$ 23	$ 3	$ 55	$ 38

Income Taxes - Schedule of Fede

Income Taxes - Schedule of Federal Statutory Income Tax Rate Reconciliation (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income tax benefit at statutory rates				$ (6,666)	$ (7,822)
Permanent differences				70	324
Foreign rate differential				14	13
State income taxes, net of federal tax benefit				(1,081)	(683)
Effect of tax rate change					4,045
Other				441
Valuation allowance				7,277	4,161
Income tax provision	$ 8	$ 23	$ 3	$ 55	$ 38

Income Taxes - Components of de

Income Taxes - Components of deferred tax assets and liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Sales returns reserve	$ 79	$ 60
Allowance for doubtful accounts		114
Net operating loss carryforwards	14,204	8,008
Stock options	180	82
Deferred revenue	12	30
Fixed assets	21	12
Interest expense limitation	574
Other	97	9
Less: valuation allowances	(15,167)	(7,890)
Net deferred tax assets		425
Deferred tax liabilities:
Foreign currency exchange gain/loss	0	0
Accrued expenses		(425)
Net deferred tax liabilities		(425)
Net deferred tax assets (liabilities)	$ 0	$ 0

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 22, 2017	Dec. 31, 2018	Dec. 31, 2017
Income Taxes Disclosure [Line Items]
Operating loss carry forwards		$ 58,000
Operating Loss Carry forwards Expiration Year		2034
Description of ownership limitations		The Company's use of its NOL carryforwards is limited under Section 382 of the Internal Revenue Code of 1986, as amended (the "Code"), as it has had a change in ownership of more than 50% of its capital stock over a three-year period as measured under Section 382 of the Code. These complex changes of ownership rules generally focus on ownership changes involving shareholders owning directly or indirectly 5% or more of its stock, including certain public "groups" of shareholders as set forth under Section 382 of the Code, including those arising from new stock issuances and other equity transactions. Some of these NOL carryforwards will expire if they are not used within certain periods.
Federal statutory income tax rate	35.00%	21.00%
Impact of Federal Tax Rate Change			$ 4,045
State and Local Jurisdiction
Income Taxes Disclosure [Line Items]
Operating loss carry forwards		$ 32,300
State and Local Jurisdiction | Earliest Tax Year 2025
Income Taxes Disclosure [Line Items]
Operating Loss Carry forwards Expiration Year		2025
State and Local Jurisdiction | Latest Tax Year 2035
Income Taxes Disclosure [Line Items]
Operating Loss Carry forwards Expiration Year		2035

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Millions	Nov. 02, 2018	Nov. 01, 2018	Dec. 31, 2017
Mommy Guru
Related Party Transaction [Line Items]
Marketing fee paid			$ 2.4
Voting Agreement
Related Party Transaction [Line Items]
Percentage of voting power of capital stock outstanding	1990.00%	19.90%
Voting power description		Mr. Delug will have voting power over an aggregate of up to 6,301,882 shares of the Company's common stock through (i) 2,367,041 shares of common stock held directly, and (ii) 3,934,841 shares of common stock held by the Initial Designating Parties
Organizational Design Initiative | Voting Agreement | Maximum
Related Party Transaction [Line Items]
Percentage of voting power of capital stock outstanding		20.00%
Chief Marketing Officer | Mommy Guru
Related Party Transaction [Line Items]
Marketing fee paid			1.9
Compensation expense			$ 0.1
Mr Yaney
Related Party Transaction [Line Items]
Payment for consideration		$ 0.1

Net loss per share - Schedule o

Net loss per share - Schedule of Basic and Diluted Net Loss per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Net loss	$ (11,317)	$ (5,127)	$ (27,331)	$ (23,233)	$ (31,823)	$ (23,067)
Weighted-average number of shares outstanding used in computing net loss per share, basic and diluted	15,134,422	10,532,926	12,971,641	9,687,078	10,160,879	8,004,804
Net loss per share, basic and diluted	$ (0.75)	$ (0.49)	$ (2.11)	$ (2.40)	$ (3.13)	$ (2.88)

Subsequent events - Additional

Subsequent events - Additional Information (Detail) - Subsequent Event - 2019 Equity Plan	Mar. 20, 2019shares
Subsequent Event [Line Items]
Common stock reserved for issuance	2,426,036
Restricted common stock	2,406,618

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts and Reserves (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 465	$ 465
Charged to Costs and Expenses	0	0
Accounts Written off or Deduction	465
Balance at End of Period		465
Deferred tax valuation allowance
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	7,890	3,729
Charged to Costs and Expenses	0	0
Charged to Other Accounts	7,277	4,161
Balance at End of Period	$ 15,167	$ 7,890

Credit Facility and Term Loan_6

Credit Facility and Term Loans - Schedule of Credit Facility and Term Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total Mid Cap credit facility	$ 13,640	$ 14,451	$ 3,631
Less: deferred debt issuance costs		(400)	(100)
Term loan-non current portion	13,339	13,049	4,732
Mid Cap Credit Facility
Debt Instrument [Line Items]
MidCap credit facility	15,114	16,455	4,575
Less: deferred debt issuance costs	(1,442)	(1,960)	(876)
Less discount associated with issuance of warrants	(32)	(44)
Total Mid Cap credit facility	13,640	14,451	3,631
Less discount associated with issuance of warrants		(44)	$ (68)
Horizon Term Loan
Debt Instrument [Line Items]
Horizon term loan	15,000	15,000
Less: deferred debt issuance costs	(906)	(1,022)
Less discount associated with issuance of warrants	(755)	(929)
Total Horizon term loan	13,339	13,049
Less-current portion	0	0
Term loan-non current portion	$ 13,339	$ 13,049

Stock-Based Compensation - Su_3

Stock-Based Compensation - Summary of Restricted Stock Activity (Detail) - Restricted Stock	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Granted	2,645,123
Shares, Vested	0
Shares, Forfeited	(69,141)
Shares, Nonvested	2,575,982
Weighted Average Grant-Date Fair Value, Granted | $ / shares	$ 18.89
Weighted Average Grant-Date Fair Value, Forfeited | $ / shares	19.50
Weighted Average Grant-Date Fair Value, Nonvested | $ / shares	$ 18.87

Stock-Based Compensation - Su_4

Stock-Based Compensation - Summary of Total Stock-based Compensation Expense by Function (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 7,716	$ 141	$ 11,835	$ 482	$ 400	$ 200
Sales and Distribution Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	1,617	5	2,533	11
Research and Development Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	1,327	8	1,878	21
General and Administrative Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 4,772	$ 128	$ 7,424	$ 450

2019 Acquisition - Additional I

2019 Acquisition - Additional Information (Detail) - Aussie Health Assets $ in Millions	Sep. 10, 2019USD ($)
Business Acquisition [Line Items]
Total consideration	$ 1.3
Total consideration paid by cash	1.1
Working capital to be paid, related to inventory purchased within sixty days of closing	$ 0.1
Maximum period after closing date to pay working capital related to inventory purchased	60 days
Promissory Note
Business Acquisition [Line Items]
Total consideration paid by promissory note	$ 0.2
Accrued interest rate per annum	8.00%
Maturity date	Jun. 10, 2020

2019 Acquisition - Preliminary

2019 Acquisition - Preliminary Allocation of Purchase Price to Assets Acquired and Liabilities Assumed Based on Estimated Fair Values at Acquisition Date (Detail) - Aussie Health Assets $ in Thousands	Sep. 10, 2019USD ($)
Business Acquisition [Line Items]
Inventory	$ 297
Goodwill	745
Intangible assets	333
Net assets acquired	$ 1,375

2019 Acquisition - Amounts Assi

2019 Acquisition - Amounts Assigned to Goodwill and Major Intangibles Asset Classifications (Detail) - Aussie Health Assets $ in Thousands	Sep. 10, 2019USD ($)
Business Acquisition [Line Items]
Goodwill	$ 745
Intangible assets	333
Total	1,078
Trademarks
Business Acquisition [Line Items]
Intangible assets	$ 310
Useful life (in years)	5 years
Transition Services Agreement
Business Acquisition [Line Items]
Intangible assets	$ 11
Transition Services Agreement | Maximum
Business Acquisition [Line Items]
Useful life (in years)	1 year
Non-Competition Agreement
Business Acquisition [Line Items]
Intangible assets	$ 12
Useful life (in years)	3 years

2019 Acquisition - Unaudited Pr

2019 Acquisition - Unaudited Pro Forma Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended		39 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Business Acquisition [Line Items]
Net revenue as reported	$ 40,603	$ 24,672	$ 88,817	$ 53,576	$ 73,279	$ 36,459	$ 6,200
Net revenue pro forma	41,953	25,157	90,576	54,088
Operating losses	(10,413)	(4,707)	(23,887)	(21,772)	$ (29,429)	$ (22,593)
Operating loss pro forma	(10,170)	(4,617)	(23,577)	(21,687)
Aussie Health Assets
Business Acquisition [Line Items]
Net revenue as reported	1,350	485	1,759	512
Operating losses	$ 243	$ 90	$ 310	$ 85