Aterian (ATER) 10-Q/A 30 Mar 20 2019 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 05, 2019
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Registrant Name	Mohawk Group Holdings, Inc.
Entity Central Index Key	0001757715
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		17,710,659
Entity File Number	001-38937
Entity Tax Identification Number	83-1739858
Entity Address, Address Line One	37 East 18th Street
Entity Address, Address Line Two	7th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10003
City Area Code	(347)
Local Phone Number	676-1681
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false
Amendment Description	This Amendment No. 1 on Form 10-Q/A (“Amendment No. 1”) amends our Quarterly Report on Form 10-Q for the three months and nine months ended September 30, 2019, as filed with the U.S. Securities and Exchange Commission on November 5, 2019 (the “Original Filing” and the “Original Filing Date”). Amendment No. 1 includes the correction of the following previously filed condensed consolidated unaudited financial statements and data (and related disclosures): (1) the Condensed Consolidated Statements of Operations and Comprehensive Loss for the three months and nine months ended September 30, 2019; and (2) our management’s discussion and analysis of financial condition and results of operations as of and for the three and nine months ended September 30, 2019, located in Part I Item 2 of this Form 10-Q/A. Subsequent to the issuance of the Company's September 30, 2019 condensed consolidated financial statements, management of the Company concluded the recognition method used to recognize stock-based compensation expense for the restricted shares issued under the Company’s 2019 Equity Plan during the nine months ended September 30, 2019, as disclosed in Note 7, was inconsistent with the recognition criteria prescribed by Accounting Standards Codification (ASC) 718. In this regard, management concluded that the corresponding stock-based compensation expense associated with these equity awards is required to be recognized in a manner that is reflective of the substance of the awards (i.e., as though the restricted shares are multiple awards with more than one requisite service period commencing at the grant date, with a cumulative charge for services rendered between grant and IPO date), rather than on a straight-line basis. While management believes the effect of this error is immaterial to the Company’s previously issued Condensed Consolidated Financial Statements, the accompanying Condensed Consolidated Financial Statements as of September 30, 2019 and for the three and nine months ended (and related notes hereto) have been restated to correct the previously reported amounts. See Note 1, Correction of Previously Issued Condensed Consolidated Financial Statements in Part I, Item 1. of this Form 10-Q/A for a detailed discussion of the effect of the correction. Pursuant to Rule 12b-15 promulgated under the Securities Exchange Act of 1934, as amended and for the convenience of the reader, this Form 10-Q/A sets forth the Original Filing in its entirety. However, this Form 10-Q/A only amends Items 1, 2 and 4 of Part I of the Original Filing, in each case, as a result of, and to reflect the correction, as well as conforming changes to Item 1A of Part II. Part II, Item 6. has been included herein to reflect new certifications pursuant to Section 302 and Section 906 of the Sarbanes-Oxley Act of 2002, which are filed and furnished herewith, respectively. This Amendment No. 1 speaks as of the Original Filing Date and does not reflect events that may have occurred subsequent to the Original Filing Date. No other changes have been made to the Original Filing.
Title of each class	Common Stock, $0.0001 par value per share
Trading Symbol(s)	MWK
Name of each exchange on which registered	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash	$ 35,686	$ 20,029
Accounts receivable—net	3,152	1,403
Inventory	25,908	30,552
Prepaid and other current assets	6,736	5,418
Total current assets	71,482	57,402
PROPERTY AND EQUIPMENT—net	140	268
GOODWILL AND OTHER INTANGIBLES—net	1,071
OTHER NON-CURRENT ASSETS	135	337
TOTAL ASSETS	72,828	58,007
CURRENT LIABILITIES:
Credit facility	13,640	14,451
Accounts payable	15,453	15,404
Accrued and other current liabilities	10,880	9,708
Total current liabilities	39,973	39,563
OTHER LIABILITIES	8	26
TERM LOANS	13,339	13,049
Total liabilities	53,320	52,638
COMMITMENTS AND CONTINGENCIES (Note 9)
STOCKHOLDERS’ EQUITY:
Common stock, par value $0.0001 per share—500,000,000 shares authorized and 11,534,190 shares outstanding at December 31, 2018; 500,000,000 shares authorized and 17,710,659 shares outstanding at September 30, 2019	2	1
Additional paid-in capital	130,703	76,348
Accumulated deficit	(111,263)	(71,020)
Accumulated other comprehensive income	66	40
Total stockholders’ equity	19,508	5,369
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 72,828	$ 58,007

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares outstanding	17,710,659	11,534,190

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - 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
Income Statement [Abstract]
NET REVENUE	$ 40,603	$ 24,672	$ 88,817	$ 53,576			$ 6,200
COST OF GOODS SOLD	23,076	14,262	52,859	35,919
GROSS PROFIT	17,527	10,410	35,958	17,657
OPERATING EXPENSES:
Sales and distribution	18,111	11,560	41,094	28,516
Research and development	3,226	790	7,731	2,810
General and administrative	10,261	2,767	23,932	8,103
TOTAL OPERATING EXPENSES:	31,598	15,117	72,757	39,429
OPERATING LOSS	(14,071)	(4,707)	(36,799)	(21,772)	$ 29,400	$ 22,600
INTEREST EXPENSE—net	875	439	3,368	1,503
OTHER EXPENSE (INCOME)—net	21	(19)	53	(45)
LOSS BEFORE INCOME TAXES	(14,967)	(5,127)	(40,220)	(23,230)
PROVISION FOR INCOME TAXES	8		23	3
NET LOSS	$ (14,975)	$ (5,127)	$ (40,243)	$ (23,233)
Net loss per share, basic and diluted	$ (0.99)	$ (0.49)	$ (3.10)	$ (2.40)
Weighted-average number of shares outstanding, basic and diluted	15,134,422	10,532,926	12,971,641	9,687,078

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement Of Income And Comprehensive Income [Abstract]
NET LOSS	$ (14,975)	$ (5,127)	$ (40,243)	$ (23,233)
OTHER COMPREHENSIVE INCOME (LOSS):
Foreign currency translation adjustments	13	(19)	26	57
Other comprehensive income (loss)	13	(19)	26	57
COMPREHENSIVE LOSS	$ (14,962)	$ (5,146)	$ (40,217)	$ (23,176)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Series C Preferred Stock	Series C-1 Preferred Stock	Common Stock	Common StockSeries C Preferred Stock	Common StockSeries C-1 Preferred Stock	Common StockSeries B 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	Accumulated Deficit	Accumulated Other Comprehensive Income/(Loss)
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	(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 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	(40,243)														(40,243)
Issuance of restricted common stock, shares								2,406,618	19,407	84,975	64,982
Issuance of common stock	29,607			$ 1								29,606
Issuance of common stock, shares				3,600,000
Stock-based compensation	24,747											24,747
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								130,703			(111,263)	66
Ending balance, shares at Sep. 30, 2019				17,710,659
Beginning balance at Jun. 30, 2019	23,115			$ 2								119,348			(96,288)	53
Beginning balance, shares at Jun. 30, 2019				17,625,241
Net loss	(14,975)														(14,975)
Issuance costs from Initial Public Offering	(21)											(21)
Issuance of restricted common stock, shares										84,975
Stock-based compensation	11,374											11,374
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								$ 130,703			$ (111,263)	$ 66
Ending balance, shares at Sep. 30, 2019				17,710,659

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	Jun. 12, 2019	May 17, 2019	Mar. 20, 2019	Aug. 31, 2019	Sep. 30, 2018	Apr. 30, 2018
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
Common Stock
Issuance of preferred stock upon conversion of common stock, shares					491,260	1,536,602
Issuance of restricted common stock	64,982	88,548	2,406,618	84,975
Restricted common stock, forfeitures		69,141

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
OPERATING ACTIVITIES:
Net loss	$ (40,243)	$ (23,233)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	136	188
Provision for sales returns	236	128
Amortization of deferred financing costs and debt discounts	914	337
Stock-based compensation	24,747	482
Other	101	62
Changes in assets and liabilities:
Accounts receivable	(1,784)	48
Inventory	4,944	(515)
Prepaid and other current assets	(2,307)	(2,757)
Accounts payable, accrued and other liabilities	110	5,731
Cash used in operating activities	(13,146)	(19,529)
INVESTING ACTIVITIES:
Purchase of fixed assets	(48)	(25)
Purchase of Aussie Health Co. assets	(1,105)
Proceeds on sale of fixed assets	6	35
Cash provided by (used in) investing activities	(1,147)	10
FINANCING ACTIVITIES:
Proceeds from exercise of stock options	2	18
Proceeds from Initial Public Offering	36,000
Issuance costs of stock		(17)
Borrowings from Mid Cap credit facility	69,740	37,048
Repayments from Mid Cap credit facility	(71,082)	(32,519)
Repayments from Mid Cap term loan		(1,344)
Insurance financing proceeds	3,833
Insurance obligation payments	(1,818)
Capital lease financing proceeds		20
Capital lease obligation payments	(42)	(40)
Cash provided by financing activities	29,706	30,186
EFFECT OF EXCHANGE RATE ON CASH	1
NET CHANGE IN CASH AND RESTRICTED CASH FOR PERIOD	15,414	10,667
CASH AND RESTRICTED CASH AT BEGINNING OF PERIOD	20,708	5,797	$ 5,797
CASH AND RESTRICTED CASH AT END OF PERIOD	36,122	16,464	20,708
RECONCILIATION OF CASH AND RESTRICTED CASH
CASH	35,686	15,785
RESTRICTED CASH—Prepaid and other assets	307	550
RESTRICTED CASH—Other non-current assets	129	129
CASH AND RESTRICTED CASH AT END OF PERIOD	36,122	16,464	20,708
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for interest	2,467	1,112
Cash paid for taxes	15	3
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Capital lease		25
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
Issuance costs of stock		(3,000)
Series C-1 Preferred Stock
FINANCING ACTIVITIES:
Proceeds from issuance of preferred stock - converted to common stock		8,364
Issuance costs of stock		(1,036)
Horizon Term Loan
FINANCING ACTIVITIES:
Repayments from Mid Cap term loan			$ (4,900)
Debt issuance costs	(900)
Mid Cap Credit Facility
FINANCING ACTIVITIES:
Debt issuance costs	$ (581)	$ (369)

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 30, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization and Description of Business	1. ORGANIZATION AND DESCRIPTION OF BUSINESS Mohawk Headquartered in New York, Mohawk’s offices can be found in China, Philippines, Israel, Poland, and the United States. Correction of Previously Issued Condensed Consolidated Financial Statements Subsequent to the issuance of the Company's September 30, 2019 condensed consolidated financial statements, management of the Company concluded the recognition method used to recognize stock-based compensation expense for the restricted shares issued under the Company’s 2019 Equity Plan during the nine months ended September 30, 2019, as disclosed in Note 7, was inconsistent with the recognition criteria prescribed by Accounting Standards Codification (ASC) 718. In this regard, management concluded that the corresponding stock-based compensation expense associated with these equity awards is required to be recognized in a manner that is reflective of the substance of the awards (i.e., as though the restricted shares are multiple awards with more than one requisite service period commencing at the grant date, with a cumulative charge for services rendered between grant and IPO date The effect of the correction of this error on the Company’s previously issued Condensed Consolidated Statement of Operations and Condensed Consolidated Statement of Comprehensive Loss for the Three and Nine Months Ended September 30, 2019 is, as follows (in 000’s): Three Months Ended September 30, 2019 As Previously Reported Correction As Restated NET REVENUE $ 40,603 $ — $ 40,603 COST OF GOODS SOLD 23,076 — 23,076 GROSS PROFIT 17,527 — 17,527 OPERATING EXPENSES: Sales and distribution 17,307 804 18,111 Research and development 2,634 592 3,226 General and administrative 7,999 2,262 10,261 TOTAL OPERATING EXPENSES: 27,940 3,658 31,598 OPERATING LOSS (10,413 ) (3,658 ) (14,071 ) INTEREST EXPENSE—net 875 — 875 OTHER EXPENSE (INCOME)—net 21 0 21 LOSS BEFORE INCOME TAXES (11,309 ) (3,658 ) (14,967 ) PROVISION FOR INCOME TAXES 8 — 8 NET LOSS $ (11,317 ) $ (3,658 ) $ (14,975 ) Net loss per share, basic and diluted $ (0.75 ) $ (0.24 ) $ (0.99 ) Comprehensive loss $ (11,304 ) $ (3,658 ) $ (14,962 ) Nine Months Ended September 30, 2019 As Previously Reported Correction As Restated NET REVENUE $ 88,817 $ — $ 88,817 COST OF GOODS SOLD 52,859 — 52,859 GROSS PROFIT 35,958 — 35,958 OPERATING EXPENSES: Sales and distribution 38,409 2,685 41,094 Research and development 5,657 2,074 7,731 General and administrative 15,779 8,153 23,932 TOTAL OPERATING EXPENSES: 59,845 12,912 72,757 OPERATING LOSS (23,887 ) (12,912 ) (36,799 ) INTEREST EXPENSE—net 3,368 — 3,368 OTHER EXPENSE (INCOME)—net 53 — 53 LOSS BEFORE INCOME TAXES (27,308 ) (12,912 ) (40,220 ) PROVISION FOR INCOME TAXES 23 — 23 NET LOSS $ (27,331 ) $ (12,912 ) $ (40,243 ) Net loss per share, basic and diluted $ (2.11 ) $ (0.99 ) $ (3.10 ) Comprehensive loss $ (27,305 ) $ (12,912 ) $ (40,217 ) The correction of this error had no effect on the Company’s provision for income taxes due to the Company’s net taxable loss position and full valuation reserve. In addition, the accompanying Condensed Consolidated Balance Sheet as of September 30, 2019, the Condensed Consolidated Statement of Stockholders’ Equity for the three and nine months ended September 30, 2019, the Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2019, and the financial information disclosed in Notes 7 and 8 for the three and nine months ended September 30, 2019, have been restated for the corresponding effect of the correction of this error on previously reported amounts as of and for the three and nine months ended September 30, 2019. Merger— On September 4, 2018, pursuant to an Agreement and Plan of Merger and Reorganization among the Company, MGH Merger Sub, Inc. and Mohawk Group, Inc. (“MGI”), as amended by Amendment No. 1 dated as of April 1, 2018 (the “Merger Agreement”), MGI merged with Merger Sub, Inc., with MGI remaining as the surviving entity and becoming a wholly-owned operating subsidiary of the Company (the “Merger”). The Merger was a reverse recapitalization for financial reporting purposes. 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. 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— On June 14, 2019, the Company completed its initial public offering (“IPO”), selling 3,600,000 shares of common stock at a public offering price of $10.00 per share. Net proceeds to the Company from the offering were approximately $29.6 million , after deducting legal, underwriting and other offering expenses. Liquidity, Going Concern and Initial Public Offering— The Company is an early-stage growth company. As a result, the Company is investing in launching new products, advancing its software, and its sales and distribution infrastructure to accelerate revenue growth and scale operations to support such growth. To fund this investment, the Company has incurred losses with the expectation that it will generate profitable revenue streams in the future. While management and the Company’s board of directors believes that the Company will eventually reach a scale where the growth of its product revenues will offset the continued investments required in launching new products, completing the development of its software, and managing its sales and distribution operations, they believe that the size and nascent stage of the Company’s target market justify continuing to invest in growth at the expense of short-term profitability. 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 through equity financings, beginning in July 2014. As of December 31, 2018, the Company has raised over $72.6 million in equity financing to fund its operations since inception. Further, in October 2017, the Company improved its working capital flexibility by securing a $15 million credit facility (which could be increased, subject to certain conditions, to $30.0 million) and a $7.0 million term loan with MidCap Financial Trust (“MidCap”) and in November 2018, the Company exited the original credit facility with MidCap and entered into a new three-year, $25.0 million revolving credit facility with MidCap, which can be increased, subject to certain conditions, to $50.0 million. Furthermore, on December 31, 2018, the Company entered into a new term loan agreement with Horizon Technology Finance Corporation (“Horizon”) obtaining a five-year, $15.0 million term loan and repaying the outstanding amount of MidCap’s term loan of approximately $4.9 million. While there was no assurance that future investments in the Company’s equity or issuances of debt will occur, management believes its success in obtaining funding since inception will continue in the foreseeable future. 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 $14.1 million and 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. 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Basis of Presentation —The accompanying unaudited condensed consolidated financial statements have been prepared by the Company in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial reporting and as required by Rule 10-01 of Regulation S-X. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting of items of a normal and recurring nature) necessary to present fairly the financial position as of September 30, 2019, the results of operations for the three and nine months ended September 30, 2018 and 2019, the statements of stockholder’s equity for the three and nine months ended September 30, 2018 and 2019, and cash flows for the nine months ended September 30, 2018 and 2019. The results of operations for the three and nine months ended September 30, 2019 are not necessarily indicative of the results to be expected for the full year. 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/A should be read in conjunction with the audited consolidated financial statements and the related notes thereto as of and for the year ended December 31, 2018, included in the Company’s final prospectus filed with the Securities and Exchange Commission pursuant to Rule 424(b) under the Securities Act of 1933, as amended (the “Securities Act”), on June 13, 2019 (the “Prospectus”). Use of Estimates —Preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period covered by the financial statements and accompanying notes. The most significant estimates relate to the determination of fair value of the Company’s common stock and stock-based compensation, prior to the Company’s IPO. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, and makes adjustments when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ from those estimates. Principles of Consolidation —The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation. Revenue Recognition —The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 606, 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 inventory risk. Further, the Company is subject to credit risk (i.e., credit card chargebacks), establishes the prices of its products, can determine who fulfills the goods to the customer (Amazon, a Logistics Provider or the Company) and can limit quantities or stop selling the goods at any time. Based on these considerations, the Company is the principal in this arrangement. Performance Obligations . A performance obligation is a promise in a contract to transfer a distinct good to the customer and is the unit of account in ASC Topic 606. A contract’s transaction price is recognized as revenue when the performance obligation is satisfied. Each of the Company’s contracts have a single distinct performance obligation, which is the promise to transfer individual goods. 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 . Consistent with prior periods, sales taxes collected from customers are presented on a net basis and as such are excluded from net revenue. Net Revenue by Category . The following table sets forth the Company’s net revenue disaggregated by sales channel and geographic region based on the billing addresses of its customers: Three Months Ended September 30, 2018 (in thousands) 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 (in thousands) 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 (in thousands) 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 (in thousands) 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 . The following table sets forth the Company’s net revenue disaggregated by product categories: Three Months Ended September 30, 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 September 30, 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 —The Company’s financial instruments, including net accounts receivable, accounts payable, and accrued and other current liabilities are carried at historical cost. At September 30, 2019, the carrying amounts of these instruments approximated their fair values because of their short-term nature. The credit facility is carried at amortized cost and at December 31, 2018 and September 30, 2019, respectively, the carrying amount approximates fair value as the stated interest rate approximates market rates currently available to the Company. The Company estimates the fair value of the borrowings under our Horizon Term Loan to be approximately $14.7 million at each of December 31, 2018 and September 30, 2019. The Company considers the inputs utilized to determine the fair value of the borrowings to be Level 2 inputs. The Company’s financial instruments of cash and restricted cash consist of Level 1 assets at September 30, 2019. The Company’s cash and restricted cash was approximately $36.1 million and included savings deposits and overnight investments at September 30, 2019. 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 —Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date; Level 2 —Inputs are observable, unadjusted quoted prices in active markets for similar assets or liabilities, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities; and Level 3 —Unobservable inputs that are supported by little or no market data for the related assets or liabilities. 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 —Goodwill is the excess of the acquisition cost of an acquired business over the fair value of the identifiable net assets acquired. Goodwill and other indefinite lived intangible assets are not amortized. These assets are reviewed annually (or more frequently under various conditions) for impairment using a fair value approach. The Company performs its annual, or interim, goodwill impairment test by comparing the fair value of its reporting units with their carrying amounts. The Company expects to perform its annual impairment testing during the fourth quarter of the calendar year. The Company would recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized would not exceed the total amount of goodwill allocated to that reporting unit. Additionally, the Company considers income tax effects from any tax-deductible goodwill on the carrying amount of its reporting unit when measuring the goodwill impairment loss, if applicable. The fair value of the reporting units is estimated using discounted cash flow methodologies, as well as considering third party market value indicators. The Company’s use of a discounted cash flow methodology includes estimates of future revenue based upon budgets and projections. The Company also develops estimates for future levels of gross and operating profits and projected capital expenditures. The Company’s methodology also includes the use of estimated discount rates based upon industry and competitor analysis as well as other factors. Calculating the fair value of the reporting units requires significant estimates and assumptions by management. Should the estimates and assumptions regarding the fair value of the reporting units prove to be incorrect, the Company may be required to record impairments to its goodwill in future periods and such impairments could be material. 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) 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) In February 2018, the FASB issued ASU No. 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220) 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

Inventory

Inventory	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Inventory	3. Inventory consisted of the following as of December 31, 2018 and September 30, 2019: December 31, 2018 September 30, 2019 (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 is held either with Amazon or the Company’s other third-party warehouses. The Company does not have any contractual right of returns with its contract manufacturers. The Company’s inventory on-hand held by Amazon was approximately $6.1 million and $3.9 million as of December 31, 2018 and September 30, 2019, respectively.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	9 Months Ended
	Sep. 30, 2019
Prepaid Expense And Other Assets Current [Abstract]
Prepaid Expenses and Other Current Assets	4. 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

Accrued and Other Current Liabi

Accrued and Other Current Liabilities	9 Months Ended
	Sep. 30, 2019
Accrued Liabilities And Other Liabilities [Abstract]
Accrued and Other Current Liabilities	5. 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.

Credit Facility and Term Loans

Credit Facility and Term Loans	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Credit Facility and Term Loans	6. 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 current portion $ 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 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 LIBOR (or, if LIBOR is no longer widely used or available, a successor benchmark rate, which successor rate shall be applied in a manner consistent with market practice, or if there is no consistent market practice, such successor rate shall be applied in a manner reasonably determined by Horizon) exceeds 2.50% for outstanding borrowings and payments on principal are made on a monthly basis. The maturity date of the Term Loan is January 2023. The Term Loan contains minimum required EBITDA financial covenants that require the Company to achieve EBITDA of certain amounts based on the amount that the Company is permitted to borrow above $25.0 million under the Credit Facility. 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

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	7. The Company has three equity plans: 2014 Amended and Restated Equity Incentive Plan The board of directors of 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 basis over the succeeding thirty-six months, subject to continued service with the Company through each vesting date, or (ii) over a three-year period with 33 1/3% of the shares underlying the options vesting on the first anniversary of the vesting commencement date with the remaining 66 2/3% of the shares vesting on a pro-rata basis over the succeeding twenty-four months, subject to continued service with the Company through each vesting date. Options granted are generally exercisable for up to 10 years subject to continued service with the Company. 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, the Company will treat each award in substance as multiple awards as a result of the graded vesting and that there is more than one requisite service period. Upon prerequisite service period becoming probable, the day of the IPO, the Company recorded a cumulative catch up expense and the remaining expense will be recorded under graded vesting. 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 $9.8 million and $20.3 million for the three and nine months ended September 30, 2019, respectively. No 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 $28.4 million , which the Company expects to recognize over an estimated weighted-average period of 1.06 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 September 30, Nine Months Ended September 30, 2018 2019 2018 2019 (in thousands) (in thousands) Sales and distribution expenses 5 2,421 11 5,218 Research and development expenses 8 1,920 21 3,952 General and administrative expenses 128 7,033 450 15,577 Total stock-based compensation expense $ 141 $ 11,374 $ 482 $ 24,747

Net Loss per Share

Net Loss per Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Net Loss per Share	8 . 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” method. In periods with reported net operating losses, all options to purchase common stock are deemed anti-dilutive such that basic net loss per share and diluted net loss per share are equal. 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 to consider the impact of the restricted shares on the calculation of basic and diluted earnings per share. The Company is currently in a net loss position and is therefore not required to present the two-class method; however, in the event the Company is in a net income position, the two-class method must be applied by allocating all earnings during the period to common shares and restricted shares. The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data): Three Months Ended September 30, 2018 2019 (in thousands) Net loss $ (5,127 ) $ (14,975 ) 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 ) $ (0.99 ) Nine Months Ended September 30, 2018 2019 (in thousands) Net loss $ (23,233 ) $ (40,243 ) 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 ) $ (3.10 )

Commitment and Contingencies

Commitment and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitment and Contingencies	9 . Legal Proceedings —The Company is party to various actions and claims arising in the normal course of business. The Company does not believe that the final outcome of these matters will have a material adverse effect on the Company’s condensed consolidated financial position or results of operations. In addition, the Company maintains what it believes is adequate insurance coverage to further mitigate risk. However, no assurance can be given that the final outcome of such proceedings will not materially impact the Company’s condensed consolidated financial condition or results of operations. Further, no assurance can be given that the amount or scope of existing insurance coverage will be sufficient to cover losses arising from such matters. 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. 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 certification bodies and laboratories. The Company believes that its products are compliant, and the Company, in conjunction with its manufacturing partner, has disputed the AHAM testing determination pursuant to EPA guidelines. While a resolution remains pending, the Company is not selling or marketing the products identified by the EPA. The Company cannot be certain that these products will eventually be certified by the EPA, and the Company may incur costs that cannot presently be calculated in the event that the Company needs to make changes to the manner in which these products are manufactured and sold.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	10. 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 or similar divestiture of the Company’s product or SaaS business as part of reorganization of the Company approved by the Company’s board of directors. 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.

2019 Acquisition

2019 Acquisition	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
2019 Acquisition	11. 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 agreement 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. Three months ended September 30, Three Months Ended September 30, Nine months ended September 30, Nine Months Ended September 30, 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 ) $ (14,071 ) $ (21,772 ) $ (36,799 ) Aussie Health operating income $ 90 $ 243 $ 85 $ 310 Operating loss pro forma $ (4,617 ) $ (13,828 ) $ (21,687 ) $ (36,489 )

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation —The accompanying unaudited condensed consolidated financial statements have been prepared by the Company in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial reporting and as required by Rule 10-01 of Regulation S-X. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting of items of a normal and recurring nature) necessary to present fairly the financial position as of September 30, 2019, the results of operations for the three and nine months ended September 30, 2018 and 2019, the statements of stockholder’s equity for the three and nine months ended September 30, 2018 and 2019, and cash flows for the nine months ended September 30, 2018 and 2019. The results of operations for the three and nine months ended September 30, 2019 are not necessarily indicative of the results to be expected for the full year. 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/A should be read in conjunction with the audited consolidated financial statements and the related notes thereto as of and for the year ended December 31, 2018, included in the Company’s final prospectus filed with the Securities and Exchange Commission pursuant to Rule 424(b) under the Securities Act of 1933, as amended (the “Securities Act”), on June 13, 2019 (the “Prospectus”).
Use of Estimates	Use of Estimates —Preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period covered by the financial statements and accompanying notes. The most significant estimates relate to the determination of fair value of the Company’s common stock and stock-based compensation, prior to the Company’s IPO. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, and makes adjustments when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ from those estimates.
Principles of Consolidation	Principles of Consolidation —The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation.
Revenue Recognition	Revenue Recognition —The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 606, 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 inventory risk. Further, the Company is subject to credit risk (i.e., credit card chargebacks), establishes the prices of its products, can determine who fulfills the goods to the customer (Amazon, a Logistics Provider or the Company) and can limit quantities or stop selling the goods at any time. Based on these considerations, the Company is the principal in this arrangement. Performance Obligations . A performance obligation is a promise in a contract to transfer a distinct good to the customer and is the unit of account in ASC Topic 606. A contract’s transaction price is recognized as revenue when the performance obligation is satisfied. Each of the Company’s contracts have a single distinct performance obligation, which is the promise to transfer individual goods. 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 . Consistent with prior periods, sales taxes collected from customers are presented on a net basis and as such are excluded from net revenue. Net Revenue by Category . The following table sets forth the Company’s net revenue disaggregated by sales channel and geographic region based on the billing addresses of its customers: Three Months Ended September 30, 2018 (in thousands) 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 (in thousands) 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 (in thousands) 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 (in thousands) 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 . The following table sets forth the Company’s net revenue disaggregated by product categories: Three Months Ended September 30, 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 September 30, 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	Fair Value of Financial Instruments —The Company’s financial instruments, including net accounts receivable, accounts payable, and accrued and other current liabilities are carried at historical cost. At September 30, 2019, the carrying amounts of these instruments approximated their fair values because of their short-term nature. The credit facility is carried at amortized cost and at December 31, 2018 and September 30, 2019, respectively, the carrying amount approximates fair value as the stated interest rate approximates market rates currently available to the Company. The Company estimates the fair value of the borrowings under our Horizon Term Loan to be approximately $14.7 million at each of December 31, 2018 and September 30, 2019. The Company considers the inputs utilized to determine the fair value of the borrowings to be Level 2 inputs. The Company’s financial instruments of cash and restricted cash consist of Level 1 assets at September 30, 2019. The Company’s cash and restricted cash was approximately $36.1 million and included savings deposits and overnight investments at September 30, 2019. 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 —Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date; Level 2 —Inputs are observable, unadjusted quoted prices in active markets for similar assets or liabilities, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities; and Level 3 —Unobservable inputs that are supported by little or no market data for the related assets or liabilities. 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	Goodwill —Goodwill is the excess of the acquisition cost of an acquired business over the fair value of the identifiable net assets acquired. Goodwill and other indefinite lived intangible assets are not amortized. These assets are reviewed annually (or more frequently under various conditions) for impairment using a fair value approach. The Company performs its annual, or interim, goodwill impairment test by comparing the fair value of its reporting units with their carrying amounts. The Company expects to perform its annual impairment testing during the fourth quarter of the calendar year. The Company would recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized would not exceed the total amount of goodwill allocated to that reporting unit. Additionally, the Company considers income tax effects from any tax-deductible goodwill on the carrying amount of its reporting unit when measuring the goodwill impairment loss, if applicable. The fair value of the reporting units is estimated using discounted cash flow methodologies, as well as considering third party market value indicators. The Company’s use of a discounted cash flow methodology includes estimates of future revenue based upon budgets and projections. The Company also develops estimates for future levels of gross and operating profits and projected capital expenditures. The Company’s methodology also includes the use of estimated discount rates based upon industry and competitor analysis as well as other factors. Calculating the fair value of the reporting units requires significant estimates and assumptions by management. Should the estimates and assumptions regarding the fair value of the reporting units prove to be incorrect, the Company may be required to record impairments to its goodwill in future periods and such impairments could be material. 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.
Recently Adopted and Issued 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) 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) In February 2018, the FASB issued ASU No. 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220) 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

Organization and Description _2

Organization and Description of Business (Tables)	9 Months Ended
	Sep. 30, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Schedule of Effect of Correction on Previously Issued Condensed Consolidated Statement of Operations and Comprehensive Loss	The effect of the correction of this error on the Company’s previously issued Condensed Consolidated Statement of Operations and Condensed Consolidated Statement of Comprehensive Loss for the Three and Nine Months Ended September 30, 2019 is, as follows (in 000’s): Three Months Ended September 30, 2019 As Previously Reported Correction As Restated NET REVENUE $ 40,603 $ — $ 40,603 COST OF GOODS SOLD 23,076 — 23,076 GROSS PROFIT 17,527 — 17,527 OPERATING EXPENSES: Sales and distribution 17,307 804 18,111 Research and development 2,634 592 3,226 General and administrative 7,999 2,262 10,261 TOTAL OPERATING EXPENSES: 27,940 3,658 31,598 OPERATING LOSS (10,413 ) (3,658 ) (14,071 ) INTEREST EXPENSE—net 875 — 875 OTHER EXPENSE (INCOME)—net 21 0 21 LOSS BEFORE INCOME TAXES (11,309 ) (3,658 ) (14,967 ) PROVISION FOR INCOME TAXES 8 — 8 NET LOSS $ (11,317 ) $ (3,658 ) $ (14,975 ) Net loss per share, basic and diluted $ (0.75 ) $ (0.24 ) $ (0.99 ) Comprehensive loss $ (11,304 ) $ (3,658 ) $ (14,962 ) Nine Months Ended September 30, 2019 As Previously Reported Correction As Restated NET REVENUE $ 88,817 $ — $ 88,817 COST OF GOODS SOLD 52,859 — 52,859 GROSS PROFIT 35,958 — 35,958 OPERATING EXPENSES: Sales and distribution 38,409 2,685 41,094 Research and development 5,657 2,074 7,731 General and administrative 15,779 8,153 23,932 TOTAL OPERATING EXPENSES: 59,845 12,912 72,757 OPERATING LOSS (23,887 ) (12,912 ) (36,799 ) INTEREST EXPENSE—net 3,368 — 3,368 OTHER EXPENSE (INCOME)—net 53 — 53 LOSS BEFORE INCOME TAXES (27,308 ) (12,912 ) (40,220 ) PROVISION FOR INCOME TAXES 23 — 23 NET LOSS $ (27,331 ) $ (12,912 ) $ (40,243 ) Net loss per share, basic and diluted $ (2.11 ) $ (0.99 ) $ (3.10 ) Comprehensive loss $ (27,305 ) $ (12,912 ) $ (40,217 )

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Net Revenue Disaggregated by Sales Channel and Geographic Region	Net Revenue by Category . The following table sets forth the Company’s net revenue disaggregated by sales channel and geographic region based on the billing addresses of its customers: Three Months Ended September 30, 2018 (in thousands) 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 (in thousands) 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 (in thousands) 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 (in thousands) 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 Disaggregated by Product Categories	Net Revenue by Product Categories . The following table sets forth the Company’s net revenue disaggregated by product categories: Three Months Ended September 30, 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 September 30, 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

Inventory (Table)

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

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2019
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

Accrued and Other Current Lia_2

Accrued and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Accrued Liabilities And Other Liabilities [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

Credit Facility and Term Loans

Credit Facility and Term Loans (Tables)	9 Months Ended
	Sep. 30, 2019
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 current portion $ 13,049 $ 13,339
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

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [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
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
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 September 30, Nine Months Ended September 30, 2018 2019 2018 2019 (in thousands) (in thousands) Sales and distribution expenses 5 2,421 11 5,218 Research and development expenses 8 1,920 21 3,952 General and administrative expenses 128 7,033 450 15,577 Total stock-based compensation expense $ 141 $ 11,374 $ 482 $ 24,747

Net Loss per Share (Tables)

Net Loss per Share (Tables)	9 Months Ended
	Sep. 30, 2019
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 September 30, 2018 2019 (in thousands) Net loss $ (5,127 ) $ (14,975 ) 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 ) $ (0.99 ) Nine Months Ended September 30, 2018 2019 (in thousands) Net loss $ (23,233 ) $ (40,243 ) 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 ) $ (3.10 )

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 agreement 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 ended September 30, Three Months Ended September 30, Nine months ended September 30, Nine Months Ended September 30, 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 ) $ (14,071 ) $ (21,772 ) $ (36,799 ) Aussie Health operating income $ 90 $ 243 $ 85 $ 310 Operating loss pro forma $ (4,617 ) $ (13,828 ) $ (21,687 ) $ (36,489 )

Organization and Description _3

Organization and Description of Business - Additional Information (Details)	Jun. 14, 2019USD ($)$ / 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 ($)	Dec. 31, 2017USD ($)
Organization And Description Of Business [Line Items]
Stock-based compensation expense						$ 11,374,000	$ 141,000	$ 24,747,000	$ 482,000
Operating losses						(14,071,000)	$ (4,707,000)	(36,799,000)	(21,772,000)	$ 29,400,000	$ 22,600,000
Accumulated deficit						(111,263,000)		(111,263,000)		(71,020,000)	(39,200,000)
Cash on hand						35,686,000		35,686,000		20,029,000	5,300,000
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
Repaying of term loan									$ 1,344,000
Term Loan
Organization And Description Of Business [Line Items]
Outstanding borrowings from lenders						15,000,000		15,000,000
Credit facility maximum borrowing amount										15,000,000
Term Loan | Midcap
Organization And Description Of Business [Line Items]
Credit facility maximum borrowing amount					$ 7,000,000
Horizon Term Loan
Organization And Description Of Business [Line Items]
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		0.9
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				5,992,750
As Previously Reported
Organization And Description Of Business [Line Items]
Operating losses						(10,413,000)		(23,887,000)
Understated
Organization And Description Of Business [Line Items]
Operating losses						(3,658,000)		(12,912,000)
Restricted Stock
Organization And Description Of Business [Line Items]
Stock-based compensation expense						9,800,000		20,300,000
Restricted Stock | As Previously Reported
Organization And Description Of Business [Line Items]
Stock-based compensation expense						5,900		7,100
Restricted Stock | Understated
Organization And Description Of Business [Line Items]
Stock-based compensation expense						$ 3,700		$ 12,900

Organization and Description _4

Organization and Description of Business - Schedule of Effect of Correction on Previously Issued Condensed Consolidated Statement of Operations and Comprehensive Loss (Details) - USD ($) $ / shares in Units, $ 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
Organization And Description Of Business [Line Items]
NET REVENUE	$ 40,603	$ 24,672	$ 88,817	$ 53,576			$ 6,200
COST OF GOODS SOLD	23,076	14,262	52,859	35,919
GROSS PROFIT	17,527	10,410	35,958	17,657
OPERATING EXPENSES:
Sales and distribution	18,111	11,560	41,094	28,516
Research and development	3,226	790	7,731	2,810
General and administrative	10,261	2,767	23,932	8,103
TOTAL OPERATING EXPENSES:	31,598	15,117	72,757	39,429
OPERATING LOSS	(14,071)	(4,707)	(36,799)	(21,772)	$ 29,400	$ 22,600
INTEREST EXPENSE—net	875	439	3,368	1,503
OTHER EXPENSE (INCOME)—net	21	(19)	53	(45)
LOSS BEFORE INCOME TAXES	(14,967)	(5,127)	(40,220)	(23,230)
PROVISION FOR INCOME TAXES	8		23	3
NET LOSS	$ (14,975)	$ (5,127)	$ (40,243)	$ (23,233)
Net loss per share, basic and diluted	$ (0.99)	$ (0.49)	$ (3.10)	$ (2.40)
Comprehensive loss	$ (14,962)	$ (5,146)	$ (40,217)	$ (23,176)
As Previously Reported
Organization And Description Of Business [Line Items]
NET REVENUE	40,603		88,817
COST OF GOODS SOLD	23,076		52,859
GROSS PROFIT	17,527		35,958
OPERATING EXPENSES:
Sales and distribution	17,307		38,409
Research and development	2,634		5,657
General and administrative	7,999		15,779
TOTAL OPERATING EXPENSES:	27,940		59,845
OPERATING LOSS	(10,413)		(23,887)
INTEREST EXPENSE—net	875		3,368
OTHER EXPENSE (INCOME)—net	21		53
LOSS BEFORE INCOME TAXES	(11,309)		(27,308)
PROVISION FOR INCOME TAXES	8		23
NET LOSS	$ (11,317)		$ (27,331)
Net loss per share, basic and diluted	$ (0.75)		$ (2.11)
Comprehensive loss	$ (11,304)		$ (27,305)
Correction
OPERATING EXPENSES:
Sales and distribution	804		2,685
Research and development	592		2,074
General and administrative	2,262		8,153
TOTAL OPERATING EXPENSES:	3,658		12,912
OPERATING LOSS	(3,658)		(12,912)
OTHER EXPENSE (INCOME)—net	0
LOSS BEFORE INCOME TAXES	(3,658)		(12,912)
NET LOSS	$ (3,658)		$ (12,912)
Net loss per share, basic and diluted	$ (0.24)		$ (0.99)
Comprehensive loss	$ (3,658)		$ (12,912)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended		39 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2018
Significant Accounting Policies [Line Items]
Revenues	$ 40,603,000	$ 24,672,000	$ 88,817,000	$ 53,576,000	$ 6,200,000
Level 2 | Horizon Term Loan
Significant Accounting Policies [Line Items]
Fair value of borrowings	14,700,000		14,700,000			$ 14,700,000
Level 1
Significant Accounting Policies [Line Items]
Cash and restricted cash	36,100,000		36,100,000
Shipping and Handling
Significant Accounting Policies [Line Items]
Revenues	0	$ 0	100,000
Maximum | Shipping and Handling
Significant Accounting Policies [Line Items]
Revenues				$ 100,000
Accrued Liabilities
Significant Accounting Policies [Line Items]
Refund liabilities for sales returns	$ 500,000		$ 500,000			$ 300,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Net Revenue Disaggregated by Sales Channel and Geographic Region (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		39 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Mar. 31, 2018
Disaggregation Of Revenue [Line Items]
Total net revenue	$ 40,603	$ 24,672	$ 88,817	$ 53,576	$ 6,200
Direct
Disaggregation Of Revenue [Line Items]
Total net revenue	40,026	24,420	86,398	49,662
Wholesale
Disaggregation Of Revenue [Line Items]
Total net revenue	259	136	1,171	3,730
Managed SaaS
Disaggregation Of Revenue [Line Items]
Total net revenue	318	116	1,248	184
North America
Disaggregation Of Revenue [Line Items]
Total net revenue	40,584	24,595	88,731	53,350
North America | Direct
Disaggregation Of Revenue [Line Items]
Total net revenue	40,007	24,343	86,312	49,498
North America | Wholesale
Disaggregation Of Revenue [Line Items]
Total net revenue	259	136	1,171	3,668
North America | Managed SaaS
Disaggregation Of Revenue [Line Items]
Total net revenue	318	116	1,248	184
Other
Disaggregation Of Revenue [Line Items]
Total net revenue	19	77	86	226
Other | Direct
Disaggregation Of Revenue [Line Items]
Total net revenue	$ 19	$ 77	$ 86	164
Other | Wholesale
Disaggregation Of Revenue [Line Items]
Total net revenue				$ 62

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Net Revenue Disaggregated by Product Categories (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		39 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Mar. 31, 2018
Disaggregation Of Revenue [Line Items]
Total net revenue	$ 40,603	$ 24,672	$ 88,817	$ 53,576	$ 6,200
Product Revenue
Disaggregation Of Revenue [Line Items]
Total net revenue	40,285	24,556	87,569	53,392
Product Revenue | Cookware, Kitchen Tools and Gadgets
Disaggregation Of Revenue [Line Items]
Total net revenue	1,320	2,954	5,279	9,463
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
Product Revenue | Hair Appliances and Accessories
Disaggregation Of Revenue [Line Items]
Total net revenue	732	935	2,590	2,991
Product Revenue | Small Home Appliances
Disaggregation Of Revenue [Line Items]
Total net revenue	8,100	3,669	17,426	10,776
Product Revenue | Portable Projectors, Speakers and Headphones
Disaggregation Of Revenue [Line Items]
Total net revenue	30	62	160	567
Product Revenue | Cosmetics, Skincare, and Heath Supplements
Disaggregation Of Revenue [Line Items]
Total net revenue	2,569	80	8,346	84
Product Revenue | All Others
Disaggregation Of Revenue [Line Items]
Total net revenue	451	527	1,011	1,910
Managed SaaS
Disaggregation Of Revenue [Line Items]
Total net revenue	$ 318	$ 116	$ 1,248	$ 184

Inventory - Schedule of Invento

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

Inventory - Additional Informat

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

Prepaid Expenses and Other Cu_3

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

Accrued and Other Current Lia_3

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

Credit Facility and Term Loan_2

Credit Facility and Term Loans - Schedule of Credit Facility and Term Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total MidCap credit facility	$ 13,640	$ 14,451
Term loan-non current portion	13,339	13,049
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
Term loan-non current portion	13,339	13,049
Mid Cap Credit Facility
Debt Instrument [Line Items]
MidCap credit facility	15,114	16,455
Less: deferred debt issuance costs	(1,442)	(1,960)
Less discount associated with issuance of warrants	(32)	(44)
Total MidCap credit facility	$ 13,640	$ 14,451

Credit Facility and Term Loan_3

Credit Facility and Term Loans - Additional Information (Details) - USD ($)	Nov. 23, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Oct. 16, 2017
Debt Instrument [Line Items]
Available balance of credit facility		$ 800,000		$ 800,000		$ 1,400,000	$ 5,600,000
Interest expense		955,000	$ 439,000	3,456,000	$ 1,503,000
Repaying of term loan					1,344,000
Borrowings, outstanding		27,000,000		27,000,000		27,500,000	$ 10,300,000
Term Loan
Debt Instrument [Line Items]
Credit facility maximum borrowing amount						$ 15,000,000
Interest expense		500,000		1,500,000
Amortization of debt issuance costs		100,000
Debt instrument maturity month and year						2023-01
Borrowings, outstanding		15,000,000		15,000,000
Horizon Term Loan
Debt Instrument [Line Items]
Debt offset against and expense over the term						5 years
Repaying of term loan						$ 4,900,000
Warrants term						10 years
Fair value on issuance						$ 900,000
Debt discount						900,000
Deferred debt issuance costs		906,000		906,000		$ 1,022,000
Horizon Term Loan | Common Stock
Debt Instrument [Line Items]
Warrants to purchase shares						76,923
Warrants to purchase shares, exercise price						$ 15.60
Maximum | Term Loan
Debt Instrument [Line Items]
Amortization of debt issuance costs				$ 400,000
Mid Cap Prior Term Loan
Debt Instrument [Line Items]
Term loan, borrowing								$ 7,000,000
Interest expense			200,000		700,000
Repaying of term loan						$ 4,900,000
Prepayment penalty						$ 100,000
Mid Cap Prior Term Loan | Maximum
Debt Instrument [Line Items]
Amortization of debt issuance costs			100,000		100,000
London Interbank Offered Rate (LIBOR) | Term Loan
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate						9.90%
Description of variable rate basis				one-month LIBOR
London Interbank Offered Rate (LIBOR) | Minimum [Member] | Term Loan
Debt Instrument [Line Items]
Potential additional interest						2.50%
Mid Cap Prior Credit Facility
Debt Instrument [Line Items]
Credit facility maximum borrowing amount								$ 15,000,000
Unamortized debt issuance costs						$ 700,000
Mid Cap Credit Facility
Debt Instrument [Line Items]
Credit facility maximum borrowing amount	$ 25,000,000
Additional increase in borrowing amount	$ 50,000,000
Line of credit facility, unused capacity, commitment fee percentage	0.50%
Line of credit facility, minimum liquidity financial covenant requirement in cash on hand	$ 5,000,000
Debt issuance costs						$ 1,300,000
Debt offset against and expense over the term						3 years
Line of credit, outstanding		15,100,000		$ 15,100,000		$ 16,500,000
Available balance of credit facility		800,000		800,000		1,400,000
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%
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
Credit Facility and Term Loan
Debt Instrument [Line Items]
Line of credit facility covenant minimum liquidity requirement in unrestricted cash						$ 5,000,000

Credit Facility and Term Loan_4

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

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding to purchase common stock	1,897,613		1,897,613		1,867,747
Options exercisable period			10 years
Weighted-average grant date fair value of options granted			$ 5.67
Options granted			195,975	0
Total unrecognized compensation expense related to unvested options	$ 13,700		$ 13,700
Total unrecognized compensation expense related to unvested options, expects to recognize over estimated weighted average period			2 years 3 months 4 days
Share based compensation expense	$ 11,374	$ 141	$ 24,747	$ 482
Share-based Compensation Award, Tranche One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options vesting period			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%
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
Options vesting percentage			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			66.66%
Restricted Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock awards outstanding to purchase common stock	2,575,982		2,575,982
Total unrecognized compensation expense related to unvested options, expects to recognize over estimated weighted average period			1 year 21 days
Share based compensation expense	$ 9,800		$ 20,300
Total fair value of shares vested			$ 0
Shares, Vested			0
Weighted Average Grant-Date Fair Value, Granted			$ 18.89
Total unrecognized compensation expense related to unvested restricted shares	$ 28,400		$ 28,400
Shares, Granted			2,645,123
Mohawk 2014 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding to purchase common stock	366,790		366,790
Shares reserved for future issuance	2,608		2,608
Mohawk 2018 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares reserved for future issuance	27,366		27,366
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
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
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 (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Options Outstanding, Number of Options, Shares, Beginning Balance	1,867,747
Options Outstanding, Number of Options, Granted, Shares	195,975	0
Options Outstanding, Number of Options, Exercised, Shares	(487)
Options Outstanding, Number of Options, Cancelled, Shares	(165,622)
Options Outstanding, Number of Options, Shares, Ending Balance	1,897,613		1,867,747
Options Outstanding, Number of Options Exercisable, Shares, as of September 30, 2019	218,096
Options Outstanding, Number of Options, Vested and expected to vest, Shares as of September 30, 2019	1,954,263
Options Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 9.01
Options Outstanding, Weighted Average Exercise Price, Granted	9.49
Options Outstanding, Weighted Average Exercise Price, Exercised	4.14
Options Outstanding, Weighted Average Exercise Price, Cancelled	8.76
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
Options Outstanding, Weighted Average Exercise Price, Vested and expected to vest as of September 30, 2019	$ 9.13
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	9 years 7 days		9 years 7 months 21 days
Options Outstanding, Weighted Average Remaining Contractual Life (Years), Exercisable as of September 30, 2019	7 years 6 months 18 days
Options Outstanding, Weighted Average Remaining Contractual Life (Years), Vested and expected to vest as of September 30, 2019	8 years 9 months
Options Outstanding, Aggregate Intrinsic Value	$ 498,451		$ 19,573,295
Options Outstanding, Aggregate Intrinsic Value, Exercised	1,630
Options Outstanding, Aggregate Intrinsic Value, Exercisable as of September 30, 2019	359,753
Options Outstanding, Aggregate Intrinsic Value, Vested and expected to vest as of September 30, 2019	$ 498,451

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 (Details)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Weighted-Average, Expected term (in years)	5 years 9 months 7 days	0 years
Weighted-Average, Volatility	66.72%	0.00%
Weighted-Average, Risk-free interest rate	1.76%	0.00%
Weighted-Average, Dividend Yield	0.00%	0.00%

Stock-Based Compensation - Su_3

Stock-Based Compensation - Summary of Restricted Stock Activity (Details) - Restricted Stock	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares, Granted | shares	2,645,123
Shares, Vested | shares	0
Shares, Forfeited | shares	(69,141)
Shares, Nonvested at September 30, 2019 | shares	2,575,982
Weighted Average Grant-Date Fair Value, Nonvested at December 31, 2019 | $ / shares	$ 0
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 at September 30, 2019 | $ / shares	$ 18.87

Stock-Based Compensation - Su_4

Stock-Based Compensation - Summary of Total Stock-based Compensation Expense by Function (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation expense	$ 11,374	$ 141	$ 24,747	$ 482
Sales and Distribution Expenses
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation expense	2,421	5	5,218	11
Research and Development Expense
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation expense	1,920	8	3,952	21
General and Administrative Expense
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation expense	$ 7,033	$ 128	$ 15,577	$ 450

Net Loss Per Share - Schedule o

Net Loss Per Share - Schedule of Basic and Diluted Net Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Net loss	$ (14,975)	$ (5,127)	$ (40,243)	$ (23,233)
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
Net loss per share, basic and diluted	$ (0.99)	$ (0.49)	$ (3.10)	$ (2.40)

Commitment and Contingencies -

Commitment and Contingencies - Additional Information (Details) $ in Thousands	Aug. 15, 2018USD ($)	Aug. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Mar. 31, 2018USD ($)HairDryer	Dec. 31, 2018USD ($)	May 31, 2018Consumer
Commitment And Contingencies [Line Items]
NET REVENUE			$ 40,603	$ 24,672	$ 88,817	$ 53,576	$ 6,200
Type of Revenue [Extensible List]							mwk:XtavaAllureHairDryerMember
Remaining recall liability			90		90			$ 1,512
Xtava Allure Hair Dryer
Commitment And Contingencies [Line Items]
Number of Product sold | HairDryer							170,000
Recall costs	$ 1,600				100
Legal matter yet to settle, remaining number of consumers | Consumer									1
Amount of recall liability eliminated, due to materially completed obligation		$ 1,400
Remaining recall liability			$ 100		$ 100

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details)	Nov. 02, 2018
Voting Agreement
Related Party Transaction [Line Items]
Percentage of voting power of capital stock outstanding	19.90%

2019 Acquisition - Additional I

2019 Acquisition - Additional Information (Details) - 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 (Details) - 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 (Details) - 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 (Details) - 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			$ 6,200
Net revenue pro forma	41,953	25,157	90,576	54,088
Operating losses	(14,071)	(4,707)	(36,799)	(21,772)	$ 29,400	$ 22,600
Operating loss pro forma	(13,828)	(4,617)	(36,489)	(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