Gadsden Properties (GADS) 10-Q 12 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	12-May-14
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'PHOTOMEDEX INC	'
Entity Central Index Key	'0000711665	'
Current Fiscal Year End Date	'--12-31	'
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	18,908,245
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$29,724	$45,388
Short term bank deposit	18,348	14,113
Accounts receivable, net of allowance for doubtful accounts of $10,751 and $10,734, respectively	22,077	27,218
Inventories, net	27,008	27,547
Deferred tax asset	12,955	13,041
Prepaid expenses and other current assets	12,833	12,597
Total current assets	122,945	139,904
Property and equipment, net	11,458	10,489
Patents and licensed technologies, net	10,389	10,832
Other intangible assets	9,421	9,701
Goodwill	25,067	24,930
Deferred tax asset	23,290	24,039
Funds in respect of employee rights upon retirement and other assets	1,078	1,034
Total assets	203,648	220,929
Current liabilities:	'	'
Current portion of notes payable	628	838
Short-term debt	5,000	10,000
Accounts payable	8,964	14,785
Accrued compensation and related expenses	2,592	3,230
Other accrued liabilities	15,662	22,032
Deferred revenues	5,696	5,961
Total current liabilities	38,542	56,846
Long-term liabilities:	'	'
Long-term note payable, net of current maturities	68	82
Deferred revenues	2,307	2,758
Other liabilities	253	61
Liability for employee rights upon retirement	863	821
Total liabilities	42,033	60,568
Commitment and Contingencies (Note 11)	'	'
Stockholders' equity:	'	'
Preferred Stock, $.01 par value, 5,000,000 shares authorized; 0 shares issued and outstanding at March 31, 2014 and December 31, 2013	0	0
Common stock, $.01 par value, 50,000,000 shares authorized; 18,903,425 shares issued and outstanding at March 31, 2014 and December 31, 2013, respectively	189	189
Additional paid-in capital	106,216	104,954
Retained earnings	53,334	53,679
Accumulated other comprehensive income	1,876	1,539
Total stockholders' equity	161,615	160,361
Total liabilities and stockholders' equity	$203,648	$220,929

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Current assets:	'	'
Accounts receivable, allowance for doubtful accounts	$10,751	$10,734
Stockholders' Equity	'	'
Preferred Stock, par value (in dollars per share)	$0.01	$0.01
Preferred Stock, authorized (in shares)	5,000,000	5,000,000
Preferred Stock, issued (in shares)	0	0
Preferred Stock, outstanding (in shares)	0	0
Common Stock, par value (in dollars per share)	$0.01	$0.01
Common Stock, authorized (in shares)	50,000,000	50,000,000
Common Stock, issued (in shares)	18,903,245	18,903,245
Common Stock, outstanding (in shares)	18,903,245	18,903,245

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) [Abstract]	'	'
Revenues	$50,075	$57,216
Cost of revenues	10,345	11,866
Gross profit	39,730	45,350
Operating expenses:	'	'
Engineering and product development	795	773
Selling and marketing	31,625	29,326
General and administrative	7,587	5,659
Total operating expenses	40,007	35,758
Income (loss) from operations	-277	9,592
Other income (loss):	'	'
Interest and other financing income (expense), net	-147	131
Net income (loss) before taxes	-424	9,723
Income tax expense (benefit)	79	-2,511
Net income	-345	7,212
Net income per share:	'	'
Basic (in dollars per share)	($0.02)	$0.35
Diluted (in dollars per share)	($0.02)	$0.34
Shares used in computing net income per share:	'	'
Basic (in shares)	18,719,419	20,678,023
Diluted (in shares)	18,719,419	21,147,583
Other comprehensive income (loss):	'	'
Foreign currency translation adjustments	337	-1,813
Comprehensive income	($8)	$5,399

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (Unaudited) (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (loss) [Member]	Total
In Thousands, except Share data, unless otherwise specified
BALANCE at Dec. 31, 2013	$189	$104,954	$53,679	$1,539	$160,361
BALANCE (in shares) at Dec. 31, 2013	18,903,245	'	'	'	18,903,245
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Stock-based compensation related to stock options and restricted stock	0	1,192	0	0	1,192
Stock options issued to consultants for services	0	70	0	0	70
Other comprehensive income	0	0	0	337	337
Net income	0	0	-345	0	-345
BALANCE at Mar. 31, 2014	$189	$106,216	$53,334	$1,876	$161,615
BALANCE (in shares) at Mar. 31, 2014	18,903,245	'	'	'	18,903,245

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash Flows From Operating Activities:	'	'
Net income	($345)	$7,212
Adjustments to reconcile net (loss) income to net cash provided by operating activities:	'	'
Depreciation and amortization	1,636	1,443
Provision for doubtful accounts	813	1,046
Deferred income taxes	857	523
Stock-based compensation	1,262	1,290
Gain on disposal of assets	-10	0
Changes in operating assets and liabilities:	'	'
Accounts receivable	4,367	-6,403
Inventories	571	794
Prepaid expenses and other assets	-280	4,013
Accounts payable	-5,837	-2,707
Accrued compensation and related expenses	-641	30
Other accrued liabilities	-6,383	-5,372
Other liabilities	42	58
Deferred revenues	-538	1,137
Net cash provided by operating activities	-4,486	3,064
Cash Flows From Investing Activities:	'	'
Purchases of property and equipment	-85	-211
Investment in short-term bank deposits	-4,235	0
Lasers placed in service	-1,717	-1,220
Proceeds on sale of assets	20	0
Increase in funds - employees retirement rights	-42	-58
Net cash used in investing activities	-6,059	-1,489
Cash Flows From Financing Activities:	'	'
Payments on notes payable	-224	-203
Repayments of long term debt	-5,000	-10
Proceeds from option exercises	0	13
Net cash used in financing activities	-5,224	-200
Effect of exchange rate changes on cash	105	-214
Net (decrease) increase in cash and cash equivalents	-15,664	1,161
Cash and cash equivalents, beginning of period	45,388	44,348
Cash and cash equivalents, end of period	29,724	45,509
Supplemental information:	'	'
Cash paid for income taxes	405	3,941
Cash paid for interest	$47	$7

The_Company

The Company	3 Months Ended
	Mar. 31, 2014
The Company [Abstract]	'
The Company	'
	Note 1
	The Company:
	Background
	PhotoMedex, Inc. (and its subsidiaries) (the “Company”) is a Global Skin Health company providing integrated disease management and aesthetic solutions to dermatologists, professional aestheticians and consumers. The Company provides proprietary products and services that address skin diseases and conditions including psoriasis, vitiligo, acne, actinic keratosis (a precursor to certain types of skin cancer) and photo damage.
	On December 13, 2011, the Company closed the reverse merger with Radiancy, Inc. Immediately following the reverse merger, the pre-reverse merger shareholders of PhotoMedex, Inc. (“Pre-merged PhotoMedex”) collectively owned approximately 20% of the Company’s outstanding common stock, and the former Radiancy, Inc. stockholders owned approximately 80% of the Company’s outstanding common stock.
	The merger was accounted for as a reverse acquisition with Radiancy treated for accounting purposes as the acquirer. As such, the financial statements of Radiancy, Inc. were treated as the historical financial statements of the Company, with the results of Pre-merged PhotoMedex, Inc. being included from December 14, 2011 and thereafter.
	As a result of the acquisition, the Company implemented a revised business plan focused on three key components – skilled direct sales force to target Physician and Professional Segments expertise in global consumer marketing; and a full product life cycle model representing the ability to develop and commercialize innovative products from concept through regulatory, physician acceptance, and ultimately marketed directly to the consumer as dictated by normal product-life-cycle evolution. The Company reorganized its business into three operating segments to better align its organization based upon the Company’s management structure, products and services offered, markets served and types of customers.
	On July 1, 2013, PhotoMedex’ wholly-owned subsidiary, Radiancy, Inc., completed the acquisition of 100% of the shares of LK Technology Importaçăo E Exportaçăo LTDA (“LK”), a privately-held distributor in Brazil based in Sao Paulo, and has begun to market and sell its no!no!® products in Brazil in the third quarter through its acquisition of LK. (See Note 2, Acquisition).
	On March 3, 2014, PhotoMedex’ wholly-owned subsidiary, Radiancy, Inc., formed a wholly-owned subsidiary in Hong Kong, Radiancy (HK) Limited, through which the Company plans to directly market certain products and services to patients and consumers in selected markets in that country.
	On March 5, 2014, PhotoMedex formed a wholly-owned subsidiary in India, PhotoMedex India Private Limited, through which the Company plans to directly market certain products and services to patients and consumers in selected markets in that country.
	On May 12, 2014, PhotoMedex completed the acquisition of 100% of the shares of LCA-Vision Inc. (“LCA”), a publicly–traded Delaware corporation. LCA is a provider of fixed-site laser vision corrections services at its Lasik Plus® vision centers. Through this acquisition, the Company intends to add an additional operating segment to its organization. The Company plans to begin to directly market certain of its existing products from these centers. The results of operations of LCA will be included from May 12, 2014 and thereafter into the PhotoMedex consolidated financial statements. (See Note 14, Subsequent Events).
	Basis of Presentation:
	The accompanying condensed consolidated financial statements and related notes should be read in conjunction with our consolidated financial statements and related notes contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2013 (“fiscal 2013”). The unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) related to interim financial statements. As permitted under those rules, certain information and footnote disclosures normally required or included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) have been condensed or omitted. The financial information contained herein is unaudited; however, management believes all adjustments have been made that are considered necessary to present fairly the results of the Company’s financial position and operating results for the interim periods. All such adjustments are of a normal recurring nature.
	The results for the three months ended March 31, 2014 are not necessarily indicative of the results to be expected for the year ending December 31, 2014 or for any other interim period or for any future period.
	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company and the wholly- and majority-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
	Revenue Recognition
	The Company recognizes revenues from product sales when the following four criteria have been met: (i) the product has been delivered and the Company has no significant remaining obligations; (ii) persuasive evidence of an arrangement exists; (iii) the price to the buyer is fixed or determinable; and (iv) collection is reasonably assured. Revenues from product sales are recorded net of provisions for estimated chargebacks, rebates, expected returns and cash discounts.
	The Company ships most of its products FOB shipping point, although from time to time certain customers, for example governmental customers, will insist upon FOB destination. Among the factors the Company takes into account when determining the proper time at which to recognize revenue are (i) when title to the goods transfers and (ii) when the risk of loss transfers. Shipments to distributors or physicians that do not fully satisfy the collection criteria are recognized when invoiced amounts are fully paid or fully assured.
	For revenue arrangements with multiple deliverables within a single, contractually binding arrangement (usually sales of products with separately priced extended warranty), each element of the contract is accounted for as a separate unit of accounting when it provides the customer value on a stand-alone basis and there is objective evidence of the fair value of the related unit.
	With respect to sales arrangements under which the buyer has a right to return the related product, revenue is recognized only if all the following conditions are met: the price is fixed or determinable at the date of sale; the buyer has paid, or is obligated to pay and the obligation is not contingent on resale of the product; the buyer's obligation would not be changed in the event of theft or physical destruction or damage of the product; the buyer has economic substance; the Company does not have significant obligations for future performance to directly bring about resale of the product by the buyer; and the amount of future returns can be reasonably estimated.
	The Company provides a provision for product returns based on the experience with historical sales returns, in accordance with ASC Topic 605-15 with respect to sales of product when a right of return exists. Reported revenues are shown net of the returns provision. Such allowance for sales returns is included in Other Accrued Liabilities. (See Note 8).
	Deferred revenue includes amounts received with respect to extended warranty maintenance, repairs and other billable services and amounts not yet recognized as revenues. Revenues with respect to such activities are deferred and recognized on a straight-line basis over the duration of the warranty period, the service period or when service is provided, as applicable to each service.
	The Company has two distribution channels for its phototherapy treatment equipment. The Company either (i) sells its lasers through a distributor or directly to a physician or (ii) places its lasers in a physician’s office (at no charge to the physician) and generally charges the physician a fee for an agreed upon number of treatments. In some cases, the Company and the customer stipulate to a quarterly or other periodic target of procedures to be performed, and accordingly revenue is recognized ratably over the period.
	When the Company places a laser in a physician’s office, it generally recognizes service revenue based on the number of patient treatments performed, or purchased under a periodic commitment, by the physician. Amounts collected with respect to treatments to be performed through laser-access codes that are sold to physicians free of a periodic commitment, but not yet used, are deferred and recognized as a liability until the physician performs the treatment. Unused treatments remain an obligation of the Company because the treatments can only be performed on Company-owned equipment. Once the treatments are performed, this obligation has been satisfied.
	The Company defers substantially all revenue from sales of treatment codes ordered by and performed to its customers within the last two weeks of the period in determining the amount of procedures performed by its physician-customers. Management believes this approach closely approximates the actual amount of unused treatments that existed at the end of a period.
	Functional Currency
	The currency of the primary economic environment in which the operations of the Company and its subsidiaries are conducted is the US dollar ("$" or "dollars"), except for the operations of Photo Therapeutics, Ltd. which are conducted in the Great Britain Pounds (GBP) and LK Technologies which are conducted in Brazilian Real (BRL). Substantially all of the Group's revenues are derived in dollars or in other currencies linked to the dollar. Purchases of most materials and components are carried out in, or linked to the dollar. Thus, the functional (and reporting currency) of the Company and its subsidiaries (other than Photo Therapeutics, Ltd. and LK Technologies) is the dollar.
	Balances denominated in, or linked to, foreign currencies are stated on the basis of the exchange rates prevailing at the balance sheet date. For foreign currency transactions included in the statement of comprehensive income, the exchange rates applicable to the relevant transaction dates are used. Transaction gains or losses arising from changes in the exchange rates used in the translation of such balances are carried to financing income or expenses.
	Assets and liabilities of foreign subsidiaries, whose functional currency is their local currency, are translated from their respective functional currency to U.S. dollars at the balance sheet date exchange rates. Income and expense items are translated at the average rates of exchange prevailing during the year. Translation adjustments are reflected in the consolidated balance sheets as a component of accumulated other comprehensive income. Deferred taxes are not provided on translation adjustments as the earnings of the subsidiaries are considered to be permanently reinvested.
	Fair Value Measurements
	The Company measures and discloses fair value in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification 820, Fair Value Measurements and Disclosures (“ASC Topic 820”). ASC Topic 820 defines fair value, establishes a framework and gives guidance regarding the methods used for measuring fair value, and expands disclosures about fair value measurements. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions there exists a three-tier fair-value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
		•	Level 1 – unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date.
		•	Level 2 – pricing inputs are other than quoted prices in active markets that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data.
		•	Level 3 – pricing inputs are unobservable for the non-financial asset or liability and only used when there is little, if any, market activity for the non-financial asset or liability at the measurement date. The inputs into the determination of fair value require significant management judgment or estimation. Fair value is determined using comparable market transactions and other valuation methodologies, adjusted as appropriate for liquidity, credit, market and/or other risk factors
	This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.
	The fair value of cash and cash equivalents and short term bank deposits are based on its demand value, which is equal to its carrying value. The estimated fair values of notes payable which are based on borrowing rates that are available to the Company for loans with similar terms, collateral and maturity approximate the carrying values. Additionally, the carrying value of all other monetary assets and liabilities is estimated to be equal to their fair value due to the short-term nature of these instruments.
	Derivative financial instruments are measured at fair value, on a recurring basis. The fair value of derivatives generally reflects the estimated amounts that the Group would receive or pay to terminate the contracts at the reporting dates, based on the prevailing currency prices and the relevant interest rates. Such measurement is classified within Level 2. The fair value of contingent consideration in connection with the acquisition of LK (see Note 2) is based on management estimate of the entity prices of remaining inventories of LK at acquisition date (level 3 measurement).
	In addition to items that are measured at fair value on a recurring basis, there are also assets and liabilities that are measured at fair value on a nonrecurring basis. Assets and liabilities that are measured at fair value on a nonrecurring basis include certain long-lived assets including goodwill. As such, we have determined that each of these fair value measurements reside within Level 3 of the fair value hierarchy.
	Derivatives
	The group applies the provisions of Accounting Standards Codification ("ASC") Topic 815, Derivatives and Hedging. In accordance with ASC Topic 815, all the derivative financial instruments are recognized as either financial assets or financial liabilities on the balance sheet at fair value. The accounting for changes in the fair value of a derivative financial instrument depends on whether it has been designated and qualifies as part of a hedging relationship and further, on the type of hedging relationship. For derivative financial instruments that are designated and qualify as hedging instruments, a company must designate the hedging instrument, based upon the exposure being hedged, as a fair value hedge, cash flow hedge or a hedge of a net investment in a foreign operation.
	From time to time the Company carries out transactions involving foreign exchange derivative financial instruments (mainly forward exchange contracts) which are designed to hedge the cash flows expected to be paid with respect to forecasted expenses of the Israeli subsidiary (Radiancy) denominated in Israeli local currency (NIS) which is different than its functional currency.
	Such derivatives were not designated as hedging instruments, and accordingly they were recognized in the balance sheet at their fair value, with changes in the fair value carried to the Statement of Comprehensive Income and included in financing income (expenses), net.
	At March 31, 2014, the balance of such derivative instruments amounted to approximately $175 in assets and approximately $90 were recognized as financing income in the Statement of Comprehensive Income during the quarter ended that date.
	The nominal amounts of foreign currency derivatives as of March 31, 2014 consist of forward transactions for the exchange of $4,250 into NIS as of March 31, 2014.
	Accrued Warranty Costs
	The Company offers a standard warranty on product sales generally for a one to two-year period. In the case of domestic sales of XTRAC lasers, however, the Company has offered longer warranty periods, ranging from three to four years, in order to meet competition or meet customer demands. The Company provides for the estimated cost of the future warranty claims on the date the product is sold. Total accrued warranty is included in Other Accrued Liabilities on the balance sheet. The activity in the warranty accrual during the three months ended March 31, 2014 and 2013 is summarized as follows:
			March 31,
			2014			2013
			(unaudited)			(unaudited)
	Accrual at beginning of year		$	1,151		$	1,440
	Additions charged to warranty expense			256			337
	Expiring warranties			(69	)		(152	)
	Claims satisfied			(247	)		(314	)
	Total			1,091			1,311
	Less: current portion			(1,021	)		(1,190	)
	Accrued extended warranty		$	70		$	121
	For extended warranty on the consumer products, see Revenue Recognition above.
	Earnings Per Share
	Basic and diluted earnings per common share were calculated using the following weighted-average shares outstanding:
			For the Three Months Ended
			March 31,
			2014			2013
Weighted-average number of common and common equivalent shares outstanding:
Basic number of common shares outstanding			18,719,419			20,678,023
Dilutive effect of stock options and warrants			-			469,560
Diluted number of common and common stock equivalent shares outstanding			18,719,419			21,147,583
Diluted earnings per share for the three months ended March 31, 2014, exclude the impact of common stock options and warrants, totaling 2,444,016 shares, as the effect of their inclusion would be anti-dilutive. Diluted earnings per share for the three months ended March 31, 2013, excluded the impact of common stock options and warrants, totaling 1,081,226 shares, as the effect of their inclusion would be anti-dilutive.
Adoption of New Accounting Standards
Effective January 1, 2013, the Company adopted Accounting Standard Update 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force) ("ASU 2013-11").
The amendments in ASU 2013-11 state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows: To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be presented net of deferred tax assets.
ASU 2013-11 applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. For public companies the amendments in this ASU became effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments were applied prospectively to all unrecognized tax benefits that existed at the effective date.
The adoption of the standard did not have a material impact on the Company's consolidated results of operations and financial condition.
Effective January 1, 2013, the Company adopted Accounting Standards Update 2013-5, Foreign Currency Matters (Topic 830) Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity ("ASU 2013-5").
ASU 2013-5 clarifies that, when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets that is a business (other than a sale of in-substance real estate or conveyance of oil and gas mineral rights) within a foreign entity, the parent is required to apply the guidance in Subtopic 830-30 to release any related cumulative translation adjustment into net income. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. ASU 2013-5 also clarifies that if the business combination achieved in stages relates to a previously held equity method investment (step-acquisition) that is a foreign entity, the amount of accumulated other comprehensive income that is reclassified and included in the calculation of gain or loss shall include any foreign currency translation adjustment related to that previously held investment.
For public companies, the amendments in this Update became effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. In accordance with the transition requirements, the amendments should be applied prospectively to derecognition events occurring after the effective date. Prior periods should not be adjusted.
The adoption of the standard did not have a material impact on the Company's consolidated results of operations and financial condition.

Acquisition

Acquisition	3 Months Ended
	Mar. 31, 2014
Acquisition [Abstract]	'
Acquisition	'
	Note 2
	Acquisition:
	On July 1, 2013, PhotoMedex’ wholly-owned subsidiary, Radiancy, Inc., completed the acquisition of 100% of the shares of LK Technology Importaçăo E Exportaçăo LTDA (“LK”), a privately-held distributor in Brazil.
	LK brings to PhotoMedex all required licenses, authorizations and permits to immediately begin its consumer business operating locally. LK was founded in 2003 and is based in Sao Paulo. LK has been operating for several years selling Radiancy’s professional line of products in Brazil. The local manager of LK remains in his position.
	The total consideration was $181, consisting of $100 consideration and $81 (a contingent consideration component) liability for an estimated amount to be due for the profit to be earned on the remaining inventory at acquisition date. Such contingent amount is expected to be paid during the year 2014.
	The fair value of the assets acquired and liabilities assumed were based on management estimates. Based on the initial purchase price allocation, the following table summarizes the fair value amounts of the assets acquired and liabilities assumed at the date of the acquisition:
	Cash and cash equivalents	$	125
	Accounts receivable		1
	Inventories		20
	Prepaid expenses and other current assets		2
	Total assets acquired at fair value		148
	Accounts payable		(75	)
	Accrued compensation and related expenses		(2	)
	Other accrued liabilities		(11	)
	Total liabilities assumed		(88	)
	Net assets acquired	$	60
	The purchase price exceeded the fair value of the net assets acquired by $121, which was recorded as goodwill.
	The consolidated results of operations do not include any revenues or expenses related to the LK business on or prior to July 1, 2013, the consummation date of the acquisition. The amounts of revenue and earnings of LK since the acquisition date through December 31, 2013 included in the consolidated statement of comprehensive income were immaterial. Assuming the acquisition of LK had occurred on January 1, 2013, the impact on the Company’s results for the quarter ended March 31, 2013 would have been immaterial. However this determination does not purport to be indicative of the results of operations which would have actually resulted had the acquisition occurred on January 1, 2013, nor to be indicative of future results of operations.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2014
Inventories [Abstract]	'
Inventories	'
	Note 3
	Inventories:
		March 31, 2014		December 31, 2013
		(unaudited)
	Raw materials and work in progress	$	11,326	$	12,631
	Finished goods		15,682		14,916
	Total inventories	$	27,008	$	27,547
	Work-in-process is immaterial, given the Company’s typically short manufacturing cycle, and therefore is disclosed in conjunction with raw materials.

Property_and_Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2014
Property and Equipment [Abstract]	'
Property and Equipment	'
	Note 4
	Property and Equipment:
		31-Mar-14			31-Dec-13
		(unaudited)
	Lasers-in-service	$	14,277		$	12,599
	Equipment, computer hardware and software		4,715			4,730
	Furniture and fixtures		759			705
	Leasehold improvements		488			534
			20,239			18,568
	Accumulated depreciation and amortization		(8,781	)		(8,079	)
	Property and equipment, net	$	11,458		$	10,489
	Depreciation and related amortization expense was $824 and $634 for the three months ended March 31, 2014 and 2013, respectively.

Patents_and_Licensed_Technolog

Patents and Licensed Technologies, net	3 Months Ended
	Mar. 31, 2014
Patents and Licensed Technologies, net [Abstract]	'
Patents and Licensed Technologies, net	'
	Note 5
	Patents and Licensed Technologies, net:
		31-Mar-14			31-Dec-13
		(unaudited)
	Gross Amount beginning of period	$	15,648		$	15,411
	Additions		56			171
	Translation differences		29			66
	Gross Amount end of period		15,733			15,648
	Accumulated amortization		(5,344	)		(4,816	)
	Patents and licensed technologies, net	$	10,389		$	10,832
	Related amortization expense was $512 and $509 for the three months ended March 31, 2014 and 2013, respectively.
	Estimated amortization expense for amortizable patents and licensed technologies assets for the next five years is as follows:
	Last nine months of 2014	$	1,542
	2015		2,049
	2016		2,047
	2017		909
	2018		899
	Thereafter		2,943
	Total	$	10,389

Goodwill_and_Other_Intangible_

Goodwill and Other Intangible Assets	3 Months Ended
	Mar. 31, 2014
Goodwill and Other Intangible Assets [Abstract]	'
Goodwill and Other Intangible Assets	'
	Note 6
	Goodwill and Other Intangible Assets:
	As part of the purchase price allocation for the reverse acquisition, the Company recorded goodwill in the amount of $24,005 and definite-lived intangibles in the amount of $12,000. Goodwill reflects the value or premium of the acquisition price in excess of the fair values assigned to specific tangible and intangible assets. Goodwill has an indefinite useful life and therefore is not amortized as an expense, but is reviewed annually for impairment of its fair value to the Company. The purchase price intrinsically recognizes the benefits of the broadened depth of the management team and the addition of a sizeable direct sales force creating greater access to the physician community with branded products and technologies. Furthermore, the purchase price paid by Radiancy, Inc., a private company includes, among other things, other benefits such as the intrinsic value of being a Nasdaq-listed issuer post-merger and now having access to capital markets and stockholder liquidity.
	Balance at January 1, 2014	$	24,930
	Translation differences		137
	Balance at March 31, 2014	$	25,067
	The Company has no impairment loss as of March 31, 2014.
	Set forth below is a detailed listing of other definite-lived intangible assets:
		31-Mar-14									31-Dec-13
		(unaudited)
		Trademarks			Customer Relationships			Total			Trademarks			Customer Relationships			Total
	Gross Amount beginning of period	$	5,772		$	6,417		$	12,189		$	5,744		$	6,372		$	12,116
	Translation differences		12			20			32			28			45			73
	Gross Amount end of period		5,784			6,437			12,221			5,772			6,417			12,189
	Accumulated amortization		(1,326	)		(1,474	)		(2,800	)		(1,178	)		(1,310	)		(2,488	)
	Net Book Value	$	4,458		$	4,963		$	9,421		$	4,594		$	5,107		$	9,701
	Related amortization expense was $300 and $300 for the periods ended March 31, 2014 and 2013, respectively. Customer Relationships embody the value to the Company of relationships that Pre-merged PhotoMedex had formed with its customers. Trademarks include the tradenames and various trademarks associated with Pre-merged PhotoMedex products (e.g. “XTRAC”, “Neova” “Omnilux” and “Lumiere”).
	Estimated amortization expense for the above amortizable intangible assets for the next five years is as follows:
	Last nine months of 2014	$	900
	2015		1,200
	2016		1,200
	2017		1,200
	2018		1,200
	Thereafter		3,721
	Total	$	9,421

Accrued_Compensation_and_relat

Accrued Compensation and related expenses	3 Months Ended
	Mar. 31, 2014
Accrued Compensation and related expenses [Abstract]	'
Accrued Compensation and related expenses	'
	Note 7
	Accrued Compensation and related expenses:
		31-Mar-14		31-Dec-13
		(unaudited)
	Accrued payroll and related taxes	$	830	$	707
	Accrued vacation		339		290
	Accrued commissions and bonus		1,423		2,233
	Total accrued compensation and related expense	$	2,592	$	3,230

Other_Accrued_Liabilities

Other Accrued Liabilities	3 Months Ended
	Mar. 31, 2014
Other Accrued Liabilities [Abstract]	'
Other Accrued Liabilities	'
	Note 8
	Other Accrued Liabilities:
			31-Mar-14			31-Dec-13
			(unaudited)
	Accrued warranty, current, see Note 1		$	1,021		$	1,094
	Accrued taxes, net			1,371			1,023
	Accrued sales returns (1)			9,773			16,046
	Other accrued liabilities			3,497			3,869
	Total other accrued liabilities		$	15,662		$	22,032
	(1)	The activity in the sales returns liability account was as follows:
			Three Months Ended March 31,
			2014			2013
			(unaudited)			(unaudited)
	Balance at beginning of year		$	16,046		$	11,781
	Additions that reduce net sales			9,899			10,008
	Deductions from reserves			(16,172	)		(10,241	)
	Balance at end of period		$	9,773		$	11,548

Shortterm_Debt

Short-term Debt	3 Months Ended
	Mar. 31, 2014
Short-term Debt: [Abstract]	'
Short-term Debt	'
	Note 9
	Short-term Debt:
	Term-Note Credit Facility
	In December 2013, the Company, through its subsidiary, Radiancy, Inc., entered into a term-note facility with JP Morgan Chase (“Chase”). The facility has maximum principal amount of $15 million and is for a term of one year. As of March 31, 2014 and December 31, 2013, the Company had total borrowings of $5 million and $10 million, respectively, under this facility. The stated interest rate for any draw under the credit facility was set as the greater of (i) prime rate, (ii) federal funds effective rate plus .5% or (iii) LIBOR plus 2.5%. Each draw has a repayment period of one year with principal due at maturity, although any draw may be paid early with penalty.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Taxes [Abstract]	'
Income Taxes	'
	Note 10
	Income Taxes:
	The Company's effective tax rate is dependent upon the geographic distribution of its earnings or losses (mainly between US and Israel).
	The difference between the Company's effective tax rates for the three month period ended March 31, 2014 and the U.S. Federal statutory rate (34%) resulted primarily from Pre-merged PhotoMedex current operations which have generated losses, which reduced the overall corporate tax expense and which will have effect on current tax expense when the Company elected to file a U.S. consolidated income tax return. In addition, the Israeli and UK subsidiaries’ earnings are taxed at rates lower than the federal statutory rate (Israel 16% preferred income tax rate, 26.5% standard corporation tax rate and in the UK 20%).
	The application of income tax law is inherently complex. Laws and regulations in this area are voluminous and can be ambiguous; the Company is, therefore, obliged to make many subjective assumptions and judgments regarding the application of such laws and regulations to its facts and circumstances. In addition, interpretations of and guidance surrounding income tax laws and regulations are subject to changes over time. Any changes in the Company's subjective assumptions and judgments could materially affect amounts recognized in its consolidated balance sheets and statements of income.

Contingencies

Contingencies	3 Months Ended
	Mar. 31, 2014
Contingencies [Abstract]	'
Contingencies	'
	Note 11
	Contingencies:
	During the year ended December 31, 2013, Radiancy, Inc., a wholly-owned subsidiary of PhotoMedex, commenced legal action against Viatek Consumer Products Group, Inc., over Viatek’s Pearl and Samba hair removal products which Radiancy believes infringe the intellectual property covering its no!no! hair removal devices. The first suit, which was filed in the United States Federal Court, Southern District of New York, includes claims against Viatek for patent infringement, trademark and trade dress infringement, and false and misleading advertising. A second suit against Viatek was filed in Canada, where the Pearl is offered on that country’s The Shopping Channel, alleging trademark and trade dress infringement, and false and misleading advertising. Viatek’s response contains a variety of counterclaims and affirmative defenses against both Radiancy and its parent company PhotoMedex, including, among other counts, claims regarding the invalidity of Radiancy’s patents and antitrust allegations regarding Radiancy’s conduct.
	On March 28, 2014, the Court granted the Company’s motion and dismissed PhotoMedex from the lawsuit. The Court also dismissed certain counterclaims and affirmative defenses asserted by Viatek, including Viatek’s counterclaims against Radiancy for antitrust, unfair competition, and tortious interference with business relationships and Viatek’s affirmative defenses of unclean hands and inequitable conduct before the U.S. Patent and Trademark Office in procuring its patent. Radiancy had also moved for sanctions against Viatek for failure to provide meaningful and timely responses to Radiancy’s discovery requests; on April 1, 2014, the Court granted Radiancy’s motion for sanctions against Viatek, which has appealed both the sanctions ruling and the dismissal of Viatek’s counterclaims and defenses from the case, as well as PhotoMedex dismissal as a plaintiff. As of May 12, 2014, the case remains in the discovery phase of the litigation. Radiancy, and PhotoMedex, had moved to dismiss PhotoMedex from the case, and to dismiss the counterclaims and affirmative defenses asserted by Viatek. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated as the case is still in the early stages of discovery to determine the validity of any claim or claims made by Viatek. Therefore, the Company has not recorded any reserve or contingent liability related to this particular legal matter. However, in the future, as the case progresses, the Company may be required to record a contingent liability or reserve for this matter.
	On December 20, 2013, PhotoMedex, Inc. was served with a putative class action lawsuit filed in the United States District Court for the Eastern District of Pennsylvania against the Company and its two top executives, Dolev Rafaeli, Chief Executive Officer, and Dennis M. McGrath, President and Chief Financial Officer. The suit, filed by Mr. Guy Ratz, a former employee of Radiancy (Israel) Ltd., a wholly-owned subsidiary of the Company, alleges various violations of the Federal securities laws between November 7, 2012 and November 14, 2013, including that the Company and its officers made false and misleading statements or failed to disclose material facts concerning the Company’s business. Two other shareholders filed suit through other firms; the Asbestos Workers Local 14 Pension Fund was appointed the lead plaintiff in this case. An amended complaint was filed by the plaintiffs on April 15, 2014. The complaint seeks certification of the putative class as well as an unspecified amount of monetary damages, pre-and post-judgment interest and attorneys’ fees, expert witness fees and other costs. The Company and its officers intend to vigorously defend themselves against this lawsuit. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated as the cases have only been initiated and no discovery has been conducted to determine the validity of any claim or claims made by plaintiffs. Therefore, the Company has not recorded any reserve or contingent liability related to these particular legal matters. However, in the future, as the cases progress, the Company may be required to record a contingent liability or reserve for these matters.
	Six putative class-action lawsuits were filed in connection with PhotoMedex’s proposed acquisition of LCA-Vision, Inc. Two of those suits were filed in the Court of Chancery of the State of Delaware and four were filed in the Court of Common Pleas of Hamilton County, Ohio. All cases assert claims against LCA-Vision, Inc., and a mix of other defendants, including LCA’s chief executive officer and directors, PhotoMedex, and Gatorade Acquisition Corp., a wholly owned subsidiary of PhotoMedex. The complaints generally allege that the proposed acquisition undervalued LCA and deprived LCA’s shareholders of the opportunity to participate in LCA’s long-term financial prospects, that the “go shop” and “deal-protection” provisions of the Merger Agreement were designed to prevent LCA from soliciting or receiving competing offers, that LCA’s Board breached its fiduciary duties and failed to maximize that company’s stockholder value, and that LCA, PhotoMedex, and Gatorade aided and abetted the LCA defendants’ alleged breaches of duty. The complaints seek injunctive relief, unspecified damages, and other relief. The Ohio plaintiffs agreed to consolidate their suits and take the lead on this matter, although the Ohio Court did not formally consolidate the suits until April 24, 2014. The Delaware suits were consolidated on March 25, 2014; on or around that same date, the parties reached an agreement by which LCA and the other defendants agreed to produce certain discovery to the plaintiffs on an expedited basis. On April 30, 2014, the Ohio plaintiffs (with the Delaware plaintiffs’ concurrence) agreed to withdraw their motion for a preliminary injunction and not seek to enjoin the stockholder vote or the consummation of the merger in return for LCA’s agreement to make certain supplemental disclosures related to the merger. Those supplemental disclosures were filed by LCA under a Form 8-K on April 30, 2014. This agreement did not affect the terms of the Merger Agreement or the amount of consideration LCA stockholders will be entitled to receive in the merger. Defendants intend to continue to vigorously defend themselves in the lawsuits if the parties cannot enter into a formal stipulation of settlement. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated, as the cases have only been recently initiated and little discovery has been conducted to determine the validity of any claim or claims made by plaintiffs. Therefore, the Company has not recorded any reserve or contingent liability related to these particular legal matters. However, in the future, as the cases progress, the Company may be required to record a contingent liability or reserve for these matters if the cases cannot be resolved.
	On April 25, 2014, a putative class action lawsuit was filed in the United States District Court for the District of Columbia against the Company’s subsidiary, Radiancy, Inc. and Dolev Rafaeli, Radiancy’s President. The suit was filed by Jan Mouzon and twelve other customers residing in ten different states who purchased Radiancy’s no!no! Hair products. It alleges various violations of state business and consumer protection codes including false and misleading advertising, unfair trade practices, and breach of express and implied warranties. The complaint seeks certification of the putative class, or, alternatively, certification as subclasses of plaintiffs residing in those specific states. The complaint also seeks an unspecified amount of monetary damages, pre-and post-judgment interest and attorneys’ fees, expert witness fees and other costs. Dr. Rafaeli was served with the Complaint on May 5, 2014; to date, Radiancy, has not been served. Radiancy and its officers intend to vigorously defend themselves against this lawsuit. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated as the case has only been initiated and no discovery has been conducted to determine the validity of any claim or claims made by plaintiffs. Therefore, the Company has not recorded any reserve or contingent liability related to these particular legal matters. However, in the future, as the cases progress, the Company may be required to record a contingent liability or reserve for these matters.
	From time to time in the ordinary course of our business, we and certain of our subsidiaries are involved in certain other legal actions and claims, including product liability, consumer, commercial, tax and governmental matters, and claims regarding false advertising and product efficacy which were already raised and reviewed in the Tria litigation. We believe, based on discussions with legal counsel, that these other litigations and claims will likely be resolved without a material effect on our consolidated financial position, results of operations or liquidity. However, litigation is inherently unpredictable, and excessive verdicts can result from litigation. Although we believe we have substantial defenses in these matters, we may, in the future, incur judgments or enter into settlements of claims that could have a material adverse effect on our results of operations in a particular period.

Employee_Stock_Benefit_Plans

Employee Stock Benefit Plans	3 Months Ended
	Mar. 31, 2014
Employee Stock Benefit Plans [Abstract]	'
Employee Stock Benefit Plans	'
	Note 12
	Employee Stock Benefit Plans:
	Post-Reverse Merger
	Following the closing of the reverse acquisition, the previous Non-Employee Director Stock Option Plan of PhotoMedex (the acquired entity) was adopted by the group. This plan has authorized 120,000 shares; of which 7,000 shares had been issued or were reserved for issuance as awards of shares of common stock, and 14,578 shares were reserved for outstanding stock options.
	In addition, following the closing of the reverse acquisition, the previous 2005 Equity Compensation Plan (“2005 Equity Plan”) of Pre-merged PhotoMedex (the acquired entity) was also adopted for use by the group. The 2005 Equity Plan has authorized 3,000,000 shares, of which 753,095 shares had been issued or were reserved for issuance as awards of shares of common stock, and 1,187,101 shares were reserved for outstanding options.
	Stock option activity under all of the Company’s share-based compensation plans for the three months ended March 31, 2014 was as follows:
			Number of Options			Weighted Average Exercise Price
	Outstanding, January 1, 2014			1,132,678		$	16.51
	Granted			71,500			14.8
	Exercised			-			-
	Cancelled			(2,499	)		102.48
	Outstanding, March 31, 2014			1,201,679		$	16.23
	Options exercisable at March 31, 2014			517,179		$	16.45
	At March 31, 2014, there was $8,057 of total unrecognized compensation cost related to non-vested option grants and stock awards that is expected to be recognized over a weighted-average period of 2.6 years. The intrinsic value of options outstanding and exercisable at March 31, 2014 was not significant.
	The Company calculates expected volatility for a share-based grants based on historic daily stock price observations of its common stock. For estimating the expected term of share-based grants made in the three months ended March 31, 2014, the Company has adopted the simplified method. The Company has used historical data to estimate expected employee behaviors related to option exercises and forfeitures and included these expected forfeitures as a part of the estimate of expense as of the grant date.
	The Company uses the Black-Scholes option-pricing model to estimate fair value of grants of stock options with the following weighted-average assumptions:
		Three Months Ended
		31-Mar-14
	Risk-free interest rate	2.11%
	Volatility	81.16%
	Expected dividend yield	0%
	Expected life	5.5 years
	Estimated forfeiture rate	0%
	With respect to grants of options, the risk-free rate of interest is based on the U.S. Treasury rates appropriate for the expected term of the grant or award.
	On February 27, 2014, the Company granted an aggregate of 71,500 options to purchase common stock to a number of employees and consultants with a strike price of $14.80, which was higher than the quoted market value of our stock at the date of grants. The options vest over five years and expire ten years from the date of grant. The aggregate fair value of the options granted was $718.
	Total stock based compensation expense was $1,262 and $1,290 for the three months ended March 31, 2014 and 2013, including amounts relating to consultants.

Business_Segments_and_Geograph

Business Segments and Geographic Data	3 Months Ended
	Mar. 31, 2014
Business Segments and Geographic Data [Abstract]	'
Business Segments and Geographic Data	'
	Note 13
	Business Segments and Geographic Data:
	The Company organized its business into three operating segments to better align its organization based upon the Company’s management structure, products and services offered, markets served and types of customers, as follows: The Consumer segment derives its revenues from the design, development, manufacturing and selling of long-term hair reduction and acne consumer products. The Physician Recurring segment derives its revenues from the XTRAC procedures performed by dermatologists, the sales of skincare products, the sales of surgical disposables and accessories to hospitals and surgery centers and on the repair, maintenance and replacement parts on our various products. The Professional segment generates revenues from the sale of equipment, such as lasers, medical and esthetic light and heat-based products and LED products. Management reviews financial information presented on an operating segment basis for the purposes of making certain operating decisions and assessing financial performance.
	Unallocated operating expenses include costs that are not specific to a particular segment but are general to the group; included are expenses incurred for administrative and accounting staff, general liability and other insurance, professional fees and other similar corporate expenses. Unallocated assets include cash and cash equivalents, prepaid expenses and deposits.
	The following tables reflect results of operations from our business segments for the periods indicated below:
	Three Months Ended March 31, 2014 (unaudited)
		CONSUMER			PHYSICIAN RECURRING			PROFESSIONAL			TOTAL
	Revenues	$	40,870		$	7,219		$	1,986		$	50,075
	Costs of revenues		6,250			2,830			1,265			10,345
	Gross profit		34,620			4,389			721			39,730
	Gross profit %		84.7	%		60.8	%		36.3	%		79.3	%
	Allocated operating expenses:
	Engineering and product development		287			310			198			795
	Selling and marketing expenses		27,157			4,011			457			31,625
	Unallocated operating expenses		-			-			-			7,587
			27,444			4,321			655			40,007
	Income (loss) from operations		7,176			68			66			(277	)
	Interest and other financing income (expense), net		-			-			-			147
	Net income (loss) before taxes	$	7,176		$	68		$	66		$	( 424	)
	Three Months Ended March 31, 2013 (unaudited)
		CONSUMER			PHYSICIAN RECURRING			PROFESSIONAL			TOTAL
	Revenues	$	49,060		$	5,955		$	2,201		$	57,216
	Costs of revenues		7,517			2,931			1,418			11,866
	Gross profit		41,543			3,024			783			45,350
	Gross profit %		84.7	%		50.8	%		35.6	%		79.3	%
	Allocated operating expenses:
	Engineering and product development		218			324			231			773
	Selling and marketing expenses		25,631			3,174			521			29,326
	Unallocated operating expenses		-			-			-			5,659
			25,849			3,498			752			35,758
	Income (loss) from operations		15,694			(474	)		31			9,592
	Interest and other financing income, net		-			-			-			131
	Net income (loss) before taxes	$	15,694		$	( 474	)	$	31		$	9,723
	For the three months ended March 31, 2014 and 2013, net revenues by geographic area were as follows:
		Three Months Ended
		March 31,
		2014			2013
			(unadudited)			(unadudited)
	North America 1	$	39,972		$	44,899
	Asia Pacific 2		2,377			5,762
	Europe (including Israel)		7,408			5,633
	South America		318			922
		$	50,075		$	57,216
	1 United States	$	34,766		$	38,007
	1 Canada	$	5,206		$	6,892
	2  Japan	$	698		$	4,262
	As of March 31, 2014 and December 31, 2013, long-lived assets by geographic area were as follows:
		31-Mar-14			31-Dec-13
		(unaudited)
	North America	$	10,157		$	9,119
	Europe (including Israel)		1,297			1,370
	South America		4			-
		$	11,458		$	10,489
	The Company discusses segmental details in its Management Discussion and Analysis found elsewhere in this Quarterly Report on Form 10-Q.

Significant_Customer_Concentra

Significant Customer Concentration	3 Months Ended
	Mar. 31, 2014
Significant Customer Concentration [Abstract]	'
Significant Customer Concentration	'
	Note 14
	Significant Customer Concentration:
		Three Months Ended March 31,
		2014			2013
	Customer A		0	%		10	%
	No other customer was more than 10% of total company revenues for the three months ended March 31, 2014 and 2013.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	Note 15
	Subsequent Events:
	On May 7, 2014, the LCA shareholders approved the proposed acquisition by PhotoMedex, Inc. with 11,943,611 proxies in favor of the acquisition, or 61.7% of the total outstanding shares of LCA. On May 8, 2014, the PhotoMedex board of directors voted unanimously in favor of consummating the acquisition effective May 12, 2014.
	LCA is a publicly–traded Delaware corporation. LCA is a provider of fixed-site laser vision corrections services at its Lasik Plus® vision centers. The vision centers provide the staff, facilities, equipment and support services for performing laser vision correction that employs advanced laser technologies to help correct nearsightedness, farsightedness and astigmatism. The vision centers are supported by independent ophthalmologists and credentialed optometrists, as well as other healthcare professionals. Substantially all of LCA’s revenues is derived from the delivery of laser vision correction procedures performed in the vision centers.
	On February 13, 2014, the Company, LCA-Vision Inc. (NasdaqGS: LCAV), and Gatorade Acquisition Corp., a Delaware corporation and wholly-owned subsidiary of the Company (“Merger Sub”), had entered into an Agreement and Plan of Merger (the “Merger Agreement”) under which the Company agreed to acquire the entire holdings of LCA. Pursuant to the Merger Agreement, and subject to the satisfaction or waiver of the conditions therein, Merger Sub will be merged with and into LCA (the “Merger”), with LCA surviving as a wholly-owned subsidiary of the Company.
	At the effective time of the merger, each outstanding share of LCA common stock (other than dissenting shares, treasury shares, any shares owned by the Company and its subsidiaries, and shares owned by a subsidiary of LCA) will be cancelled, and the shareholders will receive $5.37 in cash, without interest. Immediately prior to the effective time of the Merger, each outstanding option to acquire common stock granted under any LCA equity incentive plan, whether vested or exercisable, that is outstanding will be cancelled and converted into the right to receive an amount in cash, without interest, equal to the product of (i) the excess, if any, of $5.37 over the per share exercise price of the option multiplied by (ii) the total number of shares of common stock subject to the option. Also immediately prior to the effective time of the Merger, each outstanding share of restricted stock unit award or other right to receive common stock granted under any LCA equity incentive plan, whether vested or exercisable, will be cancelled and converted into the right to receive $5.37 per share in cash, without interest. The $5.37 per ownership interest price approximates a purchase price of $106.4 million for all LCA stock and equity instruments described above.
	The Company is funding this transaction through the $85 million senior secured credit facilities as well as through existing cash balances.
	On May 12, 2014, the Company entered into an $85 million senior secured credit facilities (“the Facilities”) with JP Morgan Chase (“Chase”) which includes a $10 million revolving credit facility and a $75 million four-year term loan. The facilities are secured by a first priority security interest in and lien on all assets of the Company. All current and future subsidiaries are guarantors on the facilities. There are financial covenants, a maximum leverage covenant and a minimum fixed charge covenant, which the Company must maintain. These covenants will be determined quarterly based on a rolling twelve months of financial data.
	The facilities will be utilized to refinance the existing term debt with Chase, fund the acquisition of LCA and for working capital and other general corporate purposes.

The_Company_Policies

The Company (Policies)	3 Months Ended
	Mar. 31, 2014
The Company [Abstract]	'
Basis of Presentation	'
	Basis of Presentation:
	The accompanying condensed consolidated financial statements and related notes should be read in conjunction with our consolidated financial statements and related notes contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2013 (“fiscal 2013”). The unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) related to interim financial statements. As permitted under those rules, certain information and footnote disclosures normally required or included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) have been condensed or omitted. The financial information contained herein is unaudited; however, management believes all adjustments have been made that are considered necessary to present fairly the results of the Company’s financial position and operating results for the interim periods. All such adjustments are of a normal recurring nature.
	The results for the three months ended March 31, 2014 are not necessarily indicative of the results to be expected for the year ending December 31, 2014 or for any other interim period or for any future period.
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company and the wholly- and majority-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenues from product sales when the following four criteria have been met: (i) the product has been delivered and the Company has no significant remaining obligations; (ii) persuasive evidence of an arrangement exists; (iii) the price to the buyer is fixed or determinable; and (iv) collection is reasonably assured. Revenues from product sales are recorded net of provisions for estimated chargebacks, rebates, expected returns and cash discounts.
	The Company ships most of its products FOB shipping point, although from time to time certain customers, for example governmental customers, will insist upon FOB destination. Among the factors the Company takes into account when determining the proper time at which to recognize revenue are (i) when title to the goods transfers and (ii) when the risk of loss transfers. Shipments to distributors or physicians that do not fully satisfy the collection criteria are recognized when invoiced amounts are fully paid or fully assured.
	For revenue arrangements with multiple deliverables within a single, contractually binding arrangement (usually sales of products with separately priced extended warranty), each element of the contract is accounted for as a separate unit of accounting when it provides the customer value on a stand-alone basis and there is objective evidence of the fair value of the related unit.
	With respect to sales arrangements under which the buyer has a right to return the related product, revenue is recognized only if all the following conditions are met: the price is fixed or determinable at the date of sale; the buyer has paid, or is obligated to pay and the obligation is not contingent on resale of the product; the buyer's obligation would not be changed in the event of theft or physical destruction or damage of the product; the buyer has economic substance; the Company does not have significant obligations for future performance to directly bring about resale of the product by the buyer; and the amount of future returns can be reasonably estimated.
	The Company provides a provision for product returns based on the experience with historical sales returns, in accordance with ASC Topic 605-15 with respect to sales of product when a right of return exists. Reported revenues are shown net of the returns provision. Such allowance for sales returns is included in Other Accrued Liabilities. (See Note 8).
	Deferred revenue includes amounts received with respect to extended warranty maintenance, repairs and other billable services and amounts not yet recognized as revenues. Revenues with respect to such activities are deferred and recognized on a straight-line basis over the duration of the warranty period, the service period or when service is provided, as applicable to each service.
	The Company has two distribution channels for its phototherapy treatment equipment. The Company either (i) sells its lasers through a distributor or directly to a physician or (ii) places its lasers in a physician’s office (at no charge to the physician) and generally charges the physician a fee for an agreed upon number of treatments. In some cases, the Company and the customer stipulate to a quarterly or other periodic target of procedures to be performed, and accordingly revenue is recognized ratably over the period.
	When the Company places a laser in a physician’s office, it generally recognizes service revenue based on the number of patient treatments performed, or purchased under a periodic commitment, by the physician. Amounts collected with respect to treatments to be performed through laser-access codes that are sold to physicians free of a periodic commitment, but not yet used, are deferred and recognized as a liability until the physician performs the treatment. Unused treatments remain an obligation of the Company because the treatments can only be performed on Company-owned equipment. Once the treatments are performed, this obligation has been satisfied.
	The Company defers substantially all revenue from sales of treatment codes ordered by and performed to its customers within the last two weeks of the period in determining the amount of procedures performed by its physician-customers. Management believes this approach closely approximates the actual amount of unused treatments that existed at the end of a period.
Functional Currency	'
	Functional Currency
	The currency of the primary economic environment in which the operations of the Company and its subsidiaries are conducted is the US dollar ("$" or "dollars"), except for the operations of Photo Therapeutics, Ltd. which are conducted in the Great Britain Pounds (GBP) and LK Technologies which are conducted in Brazilian Real (BRL). Substantially all of the Group's revenues are derived in dollars or in other currencies linked to the dollar. Purchases of most materials and components are carried out in, or linked to the dollar. Thus, the functional (and reporting currency) of the Company and its subsidiaries (other than Photo Therapeutics, Ltd. and LK Technologies) is the dollar.
	Balances denominated in, or linked to, foreign currencies are stated on the basis of the exchange rates prevailing at the balance sheet date. For foreign currency transactions included in the statement of comprehensive income, the exchange rates applicable to the relevant transaction dates are used. Transaction gains or losses arising from changes in the exchange rates used in the translation of such balances are carried to financing income or expenses.
	Assets and liabilities of foreign subsidiaries, whose functional currency is their local currency, are translated from their respective functional currency to U.S. dollars at the balance sheet date exchange rates. Income and expense items are translated at the average rates of exchange prevailing during the year. Translation adjustments are reflected in the consolidated balance sheets as a component of accumulated other comprehensive income. Deferred taxes are not provided on translation adjustments as the earnings of the subsidiaries are considered to be permanently reinvested.
Fair Value Measurements	'
	Fair Value Measurements
	The Company measures and discloses fair value in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification 820, Fair Value Measurements and Disclosures (“ASC Topic 820”). ASC Topic 820 defines fair value, establishes a framework and gives guidance regarding the methods used for measuring fair value, and expands disclosures about fair value measurements. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions there exists a three-tier fair-value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
		•	Level 1 – unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date.
		•	Level 2 – pricing inputs are other than quoted prices in active markets that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data.
		•	Level 3 – pricing inputs are unobservable for the non-financial asset or liability and only used when there is little, if any, market activity for the non-financial asset or liability at the measurement date. The inputs into the determination of fair value require significant management judgment or estimation. Fair value is determined using comparable market transactions and other valuation methodologies, adjusted as appropriate for liquidity, credit, market and/or other risk factors
	This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.
	The fair value of cash and cash equivalents and short term bank deposits are based on its demand value, which is equal to its carrying value. The estimated fair values of notes payable which are based on borrowing rates that are available to the Company for loans with similar terms, collateral and maturity approximate the carrying values. Additionally, the carrying value of all other monetary assets and liabilities is estimated to be equal to their fair value due to the short-term nature of these instruments.
	Derivative financial instruments are measured at fair value, on a recurring basis. The fair value of derivatives generally reflects the estimated amounts that the Group would receive or pay to terminate the contracts at the reporting dates, based on the prevailing currency prices and the relevant interest rates. Such measurement is classified within Level 2. The fair value of contingent consideration in connection with the acquisition of LK (see Note 2) is based on management estimate of the entity prices of remaining inventories of LK at acquisition date (level 3 measurement).
	In addition to items that are measured at fair value on a recurring basis, there are also assets and liabilities that are measured at fair value on a nonrecurring basis. Assets and liabilities that are measured at fair value on a nonrecurring basis include certain long-lived assets including goodwill. As such, we have determined that each of these fair value measurements reside within Level 3 of the fair value hierarchy.
Derivatives	'
	Derivatives
	The group applies the provisions of Accounting Standards Codification ("ASC") Topic 815, Derivatives and Hedging. In accordance with ASC Topic 815, all the derivative financial instruments are recognized as either financial assets or financial liabilities on the balance sheet at fair value. The accounting for changes in the fair value of a derivative financial instrument depends on whether it has been designated and qualifies as part of a hedging relationship and further, on the type of hedging relationship. For derivative financial instruments that are designated and qualify as hedging instruments, a company must designate the hedging instrument, based upon the exposure being hedged, as a fair value hedge, cash flow hedge or a hedge of a net investment in a foreign operation.
	From time to time the Company carries out transactions involving foreign exchange derivative financial instruments (mainly forward exchange contracts) which are designed to hedge the cash flows expected to be paid with respect to forecasted expenses of the Israeli subsidiary (Radiancy) denominated in Israeli local currency (NIS) which is different than its functional currency.
	Such derivatives were not designated as hedging instruments, and accordingly they were recognized in the balance sheet at their fair value, with changes in the fair value carried to the Statement of Comprehensive Income and included in financing income (expenses), net.
	At March 31, 2014, the balance of such derivative instruments amounted to approximately $175 in assets and approximately $90 were recognized as financing income in the Statement of Comprehensive Income during the quarter ended that date.
	The nominal amounts of foreign currency derivatives as of March 31, 2014 consist of forward transactions for the exchange of $4,250 into NIS as of March 31, 2014.
Accrued Warranty Costs	'
	Accrued Warranty Costs
	The Company offers a standard warranty on product sales generally for a one to two-year period. In the case of domestic sales of XTRAC lasers, however, the Company has offered longer warranty periods, ranging from three to four years, in order to meet competition or meet customer demands. The Company provides for the estimated cost of the future warranty claims on the date the product is sold. Total accrued warranty is included in Other Accrued Liabilities on the balance sheet. The activity in the warranty accrual during the three months ended March 31, 2014 and 2013 is summarized as follows:
			March 31,
			2014			2013
			(unaudited)			(unaudited)
	Accrual at beginning of year		$	1,151		$	1,440
	Additions charged to warranty expense			256			337
	Expiring warranties			(69	)		(152	)
	Claims satisfied			(247	)		(314	)
	Total			1,091			1,311
	Less: current portion			(1,021	)		(1,190	)
	Accrued extended warranty		$	70		$	121
	For extended warranty on the consumer products, see Revenue Recognition above.
Earnings Per Share	'
	Earnings Per Share
	Basic and diluted earnings per common share were calculated using the following weighted-average shares outstanding:
			For the Three Months Ended
			March 31,
			2014			2013
	Weighted-average number of common and common equivalent shares outstanding:
	Basic number of common shares outstanding			18,719,419			20,678,023
	Dilutive effect of stock options and warrants			-			469,560
	Diluted number of common and common stock equivalent shares outstanding			18,719,419			21,147,583
	Diluted earnings per share for the three months ended March 31, 2014, exclude the impact of common stock options and warrants, totaling 2,444,016 shares, as the effect of their inclusion would be anti-dilutive. Diluted earnings per share for the three months ended March 31, 2013, excluded the impact of common stock options and warrants, totaling 1,081,226 shares, as the effect of their inclusion would be anti-dilutive.
Adoption of New Accounting Standards	'
	Adoption of New Accounting Standards
	Effective January 1, 2013, the Company adopted Accounting Standard Update 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force) ("ASU 2013-11").
	The amendments in ASU 2013-11 state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows: To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be presented net of deferred tax assets.
	ASU 2013-11 applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. For public companies the amendments in this ASU became effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments were applied prospectively to all unrecognized tax benefits that existed at the effective date.
	The adoption of the standard did not have a material impact on the Company's consolidated results of operations and financial condition.
	Effective January 1, 2013, the Company adopted Accounting Standards Update 2013-5, Foreign Currency Matters (Topic 830) Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity ("ASU 2013-5").
	ASU 2013-5 clarifies that, when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets that is a business (other than a sale of in-substance real estate or conveyance of oil and gas mineral rights) within a foreign entity, the parent is required to apply the guidance in Subtopic 830-30 to release any related cumulative translation adjustment into net income. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. ASU 2013-5 also clarifies that if the business combination achieved in stages relates to a previously held equity method investment (step-acquisition) that is a foreign entity, the amount of accumulated other comprehensive income that is reclassified and included in the calculation of gain or loss shall include any foreign currency translation adjustment related to that previously held investment.
	For public companies, the amendments in this Update became effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. In accordance with the transition requirements, the amendments should be applied prospectively to derecognition events occurring after the effective date. Prior periods should not be adjusted.
	The adoption of the standard did not have a material impact on the Company's consolidated results of operations and financial condition.

The_Company_Tables

The Company (Tables)	3 Months Ended
	Mar. 31, 2014
The Company [Abstract]	'
Activity in the Warranty Accrual	'
	The Company offers a standard warranty on product sales generally for a one to two-year period. In the case of domestic sales of XTRAC lasers, however, the Company has offered longer warranty periods, ranging from three to four years, in order to meet competition or meet customer demands. The Company provides for the estimated cost of the future warranty claims on the date the product is sold. Total accrued warranty is included in Other Accrued Liabilities on the balance sheet. The activity in the warranty accrual during the three months ended March 31, 2014 and 2013 is summarized as follows:
		March 31,
		2014			2013
		(unaudited)			(unaudited)
	Accrual at beginning of year	$	1,151		$	1,440
	Additions charged to warranty expense		256			337
	Expiring warranties		(69	)		(152	)
	Claims satisfied		(247	)		(314	)
	Total		1,091			1,311
	Less: current portion		(1,021	)		(1,190	)
	Accrued extended warranty	$	70		$	121
Calculation of Basic and Diluted Earnings per Common Share	'
	Basic and diluted earnings per common share were calculated using the following weighted-average shares outstanding:
		For the Three Months Ended
		March 31,
		2014			2013
	Weighted-average number of common and common equivalent shares outstanding:
	Basic number of common shares outstanding		18,719,419			20,678,023
	Dilutive effect of stock options and warrants		-			469,560
	Diluted number of common and common stock equivalent shares outstanding		18,719,419			21,147,583

Acquisition_Tables

Acquisition (Tables)	3 Months Ended
	Mar. 31, 2014
Acquisition [Abstract]	'
Purchase Price Allocation	'
	The fair value of the assets acquired and liabilities assumed were based on management estimates. Based on the initial purchase price allocation, the following table summarizes the fair value amounts of the assets acquired and liabilities assumed at the date of the acquisition:
	Cash and cash equivalents	$	125
	Accounts receivable		1
	Inventories		20
	Prepaid expenses and other current assets		2
	Total assets acquired at fair value		148
	Accounts payable		(75	)
	Accrued compensation and related expenses		(2	)
	Other accrued liabilities		(11	)
	Total liabilities assumed		(88	)
	Net assets acquired	$	60

Inventories_Tables

Inventories (Tables)	3 Months Ended
	Mar. 31, 2014
Inventories [Abstract]	'
Inventories	'
	Inventories:
		March 31, 2014		December 31, 2013
		(unaudited)
	Raw materials and work in progress	$	11,326	$	12,631
	Finished goods		15,682		14,916
	Total inventories	$	27,008	$	27,547

Property_and_Equipment_Tables

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2014
Property and Equipment [Abstract]	'
Property and Equipment	'
	Property and Equipment:
		31-Mar-14			31-Dec-13
		(unaudited)
	Lasers-in-service	$	14,277		$	12,599
	Equipment, computer hardware and software		4,715			4,730
	Furniture and fixtures		759			705
	Leasehold improvements		488			534
			20,239			18,568
	Accumulated depreciation and amortization		(8,781	)		(8,079	)
	Property and equipment, net	$	11,458		$	10,489

Patents_and_Licensed_Technolog1

Patents and Licensed Technologies, net (Tables)	3 Months Ended
	Mar. 31, 2014
Patents and Licensed Technologies, net [Abstract]	'
Patents and Licensed Technologies	'
	Patents and Licensed Technologies, net:
		31-Mar-14			31-Dec-13
		(unaudited)
	Gross Amount beginning of period	$	15,648		$	15,411
	Additions		56			171
	Translation differences		29			66
	Gross Amount end of period		15,733			15,648
	Accumulated amortization		(5,344	)		(4,816	)
	Patents and licensed technologies, net	$	10,389		$	10,832
Amortization Expense for Amortizable Patents and Licensed Technologies	'
	Estimated amortization expense for amortizable patents and licensed technologies assets for the next five years is as follows:
	Last nine months of 2014	$	1,542
	2015		2,049
	2016		2,047
	2017		909
	2018		899
	Thereafter		2,943
	Total	$	10,389

Goodwill_and_Other_Intangible_1

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2014
Goodwill and Other Intangible Assets [Abstract]	'
Goodwill Acquired	'
	As part of the purchase price allocation for the reverse acquisition, the Company recorded goodwill in the amount of $24,005 and definite-lived intangibles in the amount of $12,000. Goodwill reflects the value or premium of the acquisition price in excess of the fair values assigned to specific tangible and intangible assets. Goodwill has an indefinite useful life and therefore is not amortized as an expense, but is reviewed annually for impairment of its fair value to the Company. The purchase price intrinsically recognizes the benefits of the broadened depth of the management team and the addition of a sizeable direct sales force creating greater access to the physician community with branded products and technologies. Furthermore, the purchase price paid by Radiancy, Inc., a private company includes, among other things, other benefits such as the intrinsic value of being a Nasdaq-listed issuer post-merger and now having access to capital markets and stockholder liquidity.
	Balance at January 1, 2014	$	24,930
	Translation differences		137
	Balance at March 31, 2014	$	25,067
Other Definite-lived Intangible Assets	'
	Set forth below is a detailed listing of other definite-lived intangible assets:
		31-Mar-14									31-Dec-13
		(unaudited)
		Trademarks			Customer Relationships			Total			Trademarks			Customer Relationships			Total
	Gross Amount beginning of period	$	5,772		$	6,417		$	12,189		$	5,744		$	6,372		$	12,116
	Translation differences		12			20			32			28			45			73
	Gross Amount end of period		5,784			6,437			12,221			5,772			6,417			12,189
	Accumulated amortization		(1,326	)		(1,474	)		(2,800	)		(1,178	)		(1,310	)		(2,488	)
	Net Book Value	$	4,458		$	4,963		$	9,421		$	4,594		$	5,107		$	9,701
Estimated Amortization Expense for Amortizable Intangible Assets	'
	Estimated amortization expense for the above amortizable intangible assets for the next five years is as follows:
	Last nine months of 2014	$	900
	2015		1,200
	2016		1,200
	2017		1,200
	2018		1,200
	Thereafter		3,721
	Total	$	9,421

Accrued_Compensation_and_relat1

Accrued Compensation and related expenses (Tables)	3 Months Ended
	Mar. 31, 2014
Accrued Compensation and related expenses [Abstract]	'
Accrued Compensation and Related Expenses	'
	Accrued Compensation and related expenses:
		31-Mar-14		31-Dec-13
		(unaudited)
	Accrued payroll and related taxes	$	830	$	707
	Accrued vacation		339		290
	Accrued commissions and bonus		1,423		2,233
	Total accrued compensation and related expense	$	2,592	$	3,230

Other_Accrued_Liabilities_Tabl

Other Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2014
Other Accrued Liabilities [Abstract]	'
Other Accrued Liabilities	'
	Other Accrued Liabilities:
			31-Mar-14			31-Dec-13
			(unaudited)
	Accrued warranty, current, see Note 1		$	1,021		$	1,094
	Accrued taxes, net			1,371			1,023
	Accrued sales returns (1)			9,773			16,046
	Other accrued liabilities			3,497			3,869
	Total other accrued liabilities		$	15,662		$	22,032
	(1)	The activity in the sales returns liability account was as follows:
			Three Months Ended March 31,
			2014			2013
			(unaudited)			(unaudited)
	Balance at beginning of year		$	16,046		$	11,781
	Additions that reduce net sales			9,899			10,008
	Deductions from reserves			(16,172	)		(10,241	)
	Balance at end of period		$	9,773		$	11,548

Employee_Stock_Benefit_Plans_T

Employee Stock Benefit Plans (Tables)	3 Months Ended
	Mar. 31, 2014
Employee Stock Benefit Plans [Abstract]	'
Stock Option Activity	'
	Stock option activity under all of the Company’s share-based compensation plans for the three months ended March 31, 2014 was as follows:
			Number of Options			Weighted Average Exercise Price
	Outstanding, January 1, 2014			1,132,678		$	16.51
	Granted			71,500			14.8
	Exercised			-			-
	Cancelled			(2,499	)		102.48
	Outstanding, March 31, 2014			1,201,679		$	16.23
	Options exercisable at March 31, 2014			517,179		$	16.45
Weighted Average Assumptions Used to Estimate Fair Value of Stock Options	'
	The Company uses the Black-Scholes option-pricing model to estimate fair value of grants of stock options with the following weighted-average assumptions:
		Three Months Ended
		31-Mar-14
	Risk-free interest rate	2.11%
	Volatility	81.16%
	Expected dividend yield	0%
	Expected life	5.5 years
	Estimated forfeiture rate	0%

Business_Segments_and_Geograph1

Business Segments and Geographic Data (Tables)	3 Months Ended
	Mar. 31, 2014
Business Segments and Geographic Data [Abstract]	'
Results of Operations from Business Segments	'
	The following tables reflect results of operations from our business segments for the periods indicated below:
	Three Months Ended March 31, 2014 (unaudited)
		CONSUMER			PHYSICIAN RECURRING			PROFESSIONAL			TOTAL
	Revenues	$	40,870		$	7,219		$	1,986		$	50,075
	Costs of revenues		6,250			2,830			1,265			10,345
	Gross profit		34,620			4,389			721			39,730
	Gross profit %		84.7	%		60.8	%		36.3	%		79.3	%
	Allocated operating expenses:
	Engineering and product development		287			310			198			795
	Selling and marketing expenses		27,157			4,011			457			31,625
	Unallocated operating expenses		-			-			-			7,587
			27,444			4,321			655			40,007
	Income (loss) from operations		7,176			68			66			(277	)
	Interest and other financing income (expense), net		-			-			-			147
	Net income (loss) before taxes	$	7,176		$	68		$	66		$	( 424	)
	Three Months Ended March 31, 2013 (unaudited)
		CONSUMER			PHYSICIAN RECURRING			PROFESSIONAL			TOTAL
	Revenues	$	49,060		$	5,955		$	2,201		$	57,216
	Costs of revenues		7,517			2,931			1,418			11,866
	Gross profit		41,543			3,024			783			45,350
	Gross profit %		84.7	%		50.8	%		35.6	%		79.3	%
	Allocated operating expenses:
	Engineering and product development		218			324			231			773
	Selling and marketing expenses		25,631			3,174			521			29,326
	Unallocated operating expenses		-			-			-			5,659
			25,849			3,498			752			35,758
	Income (loss) from operations		15,694			(474	)		31			9,592
	Interest and other financing income, net		-			-			-			131
	Net income (loss) before taxes	$	15,694		$	( 474	)	$	31		$	9,723
Net Revenues and Long-Lived Assets by Geographical Area	'
	For the three months ended March 31, 2014 and 2013, net revenues by geographic area were as follows:
		Three Months Ended
		March 31,
		2014			2013
			(unadudited)			(unadudited)
	North America 1	$	39,972		$	44,899
	Asia Pacific 2		2,377			5,762
	Europe (including Israel)		7,408			5,633
	South America		318			922
		$	50,075		$	57,216
	1 United States	$	34,766		$	38,007
	1 Canada	$	5,206		$	6,892
	2  Japan	$	698		$	4,262
	As of March 31, 2014 and December 31, 2013, long-lived assets by geographic area were as follows:
		31-Mar-14			31-Dec-13
		(unaudited)
	North America	$	10,157		$	9,119
	Europe (including Israel)		1,297			1,370
	South America		4			-
		$	11,458		$	10,489

Significant_Customer_Concentra1

Significant Customer Concentration (Tables)	3 Months Ended
	Mar. 31, 2014
Significant Customer Concentration [Abstract]	'
Significant Customer Concentration	'
	Significant Customer Concentration:
		Three Months Ended March 31,
		2014			2013
	Customer A		0	%		10	%

The_Company_Details

The Company (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Business Acquisition [Line Items]	'	'	'
Effective date of merger	13-Dec-11	'	'
Number of operating units	3	'	'
Revenue Recognition [Abstract]	'	'	'
Number of distribution channels	2	'	'
Period of sales deferred	'14 days	'	'
Derivatives [Abstract]	'	'	'
Balance of derivative instruments	$175	'	'
Amount recognized as financing income	90	'	'
Notional amounts of foreign currency derivatives	4,250	'	'
Activity in warranty accrual [Roll Forward]	'	'	'
Accrual at beginning of year	1,151	1,440	'
Additions charged to warranty expense	256	337	'
Expiring warranties	-69	-152	'
Claims satisfied	-247	-314	'
Total	1,091	1,311	'
Less: current portion	-1,021	-1,190	-1,094
Accrued long-term warranty	$70	$121	'
Weighted-average number of common and common equivalent shares outstanding [Abstract]	'	'	'
Basic number of common shares outstanding (in shares)	18,719,419	20,678,023	'
Dilutive effect of stock options and warrants (in shares)	0	469,560	'
Diluted number of common and common stock equivalent shares outstanding (in shares)	18,719,419	21,147,583	'
Common stock options and warrants excluded from computation of diluted earnings per share (in shares)	2,444,016	1,081,226	'
PhotoMedex, Inc. [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Percentage of ownership on reverse merger (in hundredths)	20.00%	'	'
Radiancy, Inc. [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Percentage of ownership on reverse merger (in hundredths)	80.00%	'	'

Acquisition_Details

Acquisition (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Acquisition [Abstract]	'
Effective date of merger	13-Dec-11
Percentage of shares acquired by wholly-owned subsidiary (in hundredths)	100.00%
Total consideration	$181
Contigent consideration component	81
Amount of consideration	100
Goodwill recognized under reverse acquisition	121
Fair value of the assets acquired and liabilities assumed [Abstract]	'
Cash and cash equivalents	125
Accounts receivable	1
Inventories	20
Prepaid expenses and other current assets	2
Total assets acquired at fair value	148
Accounts payable	-75
Accrued compensation and related expenses	-2
Other accrued liabilities	-11
Total liabilities assumed	-88
Net assets acquired	$60

Inventories_Details

Inventories (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule of inventories [Abstract]	'	'
Raw materials and work-in-process	$11,326	$12,631
Finished goods	15,682	14,916
Total inventories	$27,008	$27,547

Property_and_Equipment_Details

Property and Equipment (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	$20,239	'	$18,568
Accumulated depreciation and amortization	-8,781	'	-8,079
Total property and equipment, net	11,458	'	10,489
Depreciation and related amortization expense	824	634	'
Lasers-in-Service [Member]	'	'	'
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	14,277	'	12,599
Equipment, Computer Hardware and Software [Member]	'	'	'
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	4,715	'	4,730
Furniture and Fixtures [Member]	'	'	'
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	759	'	705
Leasehold Improvements [Member]	'	'	'
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	$488	'	$534

Patents_and_Licensed_Technolog2

Patents and Licensed Technologies, net (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
In Thousands, unless otherwise specified			Patents and Licensed Technologies [Member]	Patents and Licensed Technologies [Member]
Patents and Licensed Technologies [Abstract]	'	'	'	'
Gross Amount beginning of period	'	'	$15,648	$15,411
Additions	'	'	56	171
Translation differences	'	'	29	66
Gross Amount end of period	'	'	15,733	15,648
Accumulated amortization	'	'	-5,344	-4,816
Patents and licensed technologies, net	10,389	10,832	10,389	10,832
Amortization expense	'	'	512	509
Estimated amortization expense for amortizable patents and licensed technologies assets [Abstract]	'	'	'	'
Last nine months of 2014	'	'	1,542	'
2015	'	'	2,049	'
2016	'	'	2,047	'
2017	'	'	909	'
2018	'	'	899	'
Thereafter	'	'	2,943	'
Patents and licensed technologies, net	$10,389	$10,832	$10,389	$10,832

Goodwill_and_Other_Intangible_2

Goodwill and Other Intangible Assets (Details) (USD $)	3 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Goodwill [Roll Forward]	'	'	'
Goodwill, beginning balance, as restated	$24,930	'	'
Translation differences	137	'	'
Goodwill, ending balance	25,067	'	24,930
Accumulated impairment loss	0	'	'
Definite-lived intangibles	9,421	'	9,701
Schedule of definite-lived intangible assets [Abstract]	'	'	'
Gross Amount beginning of period	12,189	12,116	12,116
Translation differences	32	'	73
Gross Amount end of period	12,221	'	12,189
Accumulated amortization	-2,800	'	-2,488
Net Book Value	9,421	'	9,701
Amortization expense	300	300	'
Estimated amortization expense for amortizable intangible assets [Abstract]	'	'	'
Last nine months of 2014	900	'	'
2015	1,200	'	'
2016	1,200	'	'
2017	1,200	'	'
2018	1,200	'	'
Thereafter	3,721	'	'
Net Book Value	9,421	'	9,701
Trademarks [Member]	'	'	'
Schedule of definite-lived intangible assets [Abstract]	'	'	'
Gross Amount beginning of period	5,772	5,744	5,744
Translation differences	12	'	28
Gross Amount end of period	5,784	'	5,772
Accumulated amortization	-1,326	'	-1,178
Net Book Value	4,458	'	4,594
Estimated amortization expense for amortizable intangible assets [Abstract]	'	'	'
Net Book Value	4,458	'	4,594
Customer Relationships [Member]	'	'	'
Schedule of definite-lived intangible assets [Abstract]	'	'	'
Gross Amount beginning of period	6,417	6,372	6,372
Translation differences	20	'	45
Gross Amount end of period	6,437	'	6,417
Accumulated amortization	-1,474	'	-1,310
Net Book Value	4,963	'	5,107
Estimated amortization expense for amortizable intangible assets [Abstract]	'	'	'
Net Book Value	4,963	'	5,107
Radiancy, Inc. [Member]	'	'	'
Goodwill [Roll Forward]	'	'	'
Goodwill, ending balance	24,005	'	'
Definite-lived intangibles	$12,000	'	'

Accrued_Compensation_and_relat2

Accrued Compensation and related expenses (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accrued Compensation and related expenses [Abstract]	'	'
Accrued payroll and related taxes	$830	$707
Accrued vacation	339	290
Accrued commissions and bonus	1,423	2,233
Total accrued compensation and related expense	$2,592	$3,230

Other_Accrued_Liabilities_Deta

Other Accrued Liabilities (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Other Accrued Liabilities [Abstract]	'	'	'
Accrued warranty, current, see Note 1	$1,021	$1,190	$1,094
Accrued taxes, net	1,371	'	1,023
Accrued sales return (1)	9,773	11,548	'
Other accrued liabilities	3,497	'	3,869
Total other accrued liabilities	15,662	'	22,032
Balance at beginning of year	16,046	11,781	'
Additions that reduce net sales	9,899	10,008	'
Deductions from reserves	-16,172	-10,241	'
Balance at end of period	$9,773	$11,548	'

Other_Accrued_Liabilities_Sale

Other Accrued Liabilities, Sales returns liability Rollforward (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Sales returns liability roll forward [Abstract]	'	'
Balance at beginning of year	$16,046	$11,781
Additions that reduce net sales	9,899	10,008
Deductions from reserves	-16,172	-10,241
Balance at end of period	$9,773	$11,548

Shortterm_Debt_Details

Short-term Debt (Details) (USD $)	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]	'	'
Maximum borrowing capacity	'	$15
Period for term note facility (in years)	'	'1 year
Total borrowings	$5	$10
Description of variable rate basis	'LIBOR plus 2.5%	'
LIBOR [Member]	'	'
Debt Instrument [Line Items]	'	'
Effective interest rate (in hundredths)	'	0.50%
Federal [Member]	'	'
Debt Instrument [Line Items]	'	'
Effective interest rate (in hundredths)	'	2.50%

Income_Taxes_Details

Income Taxes (Details)	3 Months Ended
	Mar. 31, 2014
Effective income tax rate reconciliation [Line Items]	'
Statutory income tax rate (in hundredths)	34.00%
Standard corporate income tax rate (in hundredths)	20.00%
Israeli subsidiaries [Member] | Prospective [Member]	'
Effective income tax rate reconciliation [Line Items]	'
Preferred income tax rate ( in hundredths)	16.00%
Standard corporate income tax rate (in hundredths)	26.50%

Employee_Stock_Benefit_Plans_D

Employee Stock Benefit Plans (Details) (USD $)	1 Months Ended	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Feb. 28, 2013	Mar. 31, 2014	Mar. 31, 2013
Weighted Average Exercise Price [Roll Forward]	'	'	'
Unrecognized compensation cost related to non-vested option grants and stock awards	'	$8,057	'
Weighted-average period over which unrecognized compensation is expected to be recognized	'	'2 years 7 months 6 days	'
Weighted average assumptions to estimate fair value of grants of stock options [Abstract]	'	'	'
Aggregate fair value of options granted	718	'	'
Total stock based compensation expense	'	$1,262	$1,290
Stock Options [Member]	'	'	'
Number of Options [Roll Forward]	'	'	'
Outstanding (in shares)	'	1,132,678	'
Granted (in shares)	'	71,500	'
Exercised (in shares)	'	0	'
Cancelled (in shares)	'	-2,499	'
Outstanding (in shares)	'	1,201,679	'
Options exercisable (in shares)	'	517,179	'
Weighted Average Exercise Price [Roll Forward]	'	'	'
Outstanding (in dollars per share)	'	$16.51	'
Granted (in dollars per share)	'	$14.80	'
Exercised (in dollars per share)	'	$0	'
Cancelled (in dollars per share)	'	$102.48	'
Outstanding (in dollars per share)	'	$16.23	'
Options exercisable (in dollars per share)	'	$16.45	'
Weighted average assumptions to estimate fair value of grants of stock options [Abstract]	'	'	'
Risk-free interest rate (in hundredths)	'	2.11%	'
Volatility (in hundredths)	'	81.16%	'
Expected dividend yield (in hundredths)	'	0.00%	'
Expected life	'	'5 years 6 months	'
Estimated forfeiture rate (in hundredths)	'	0.00%	'
Options granted to purchase common stock (in shares)	'	71,500	'
Strike price of options granted (in dollars per share)	'	$14.80	'
Stock Options [Member] | Employees And Consultants [Member]	'	'	'
Number of Options [Roll Forward]	'	'	'
Granted (in shares)	71,500	'	'
Weighted Average Exercise Price [Roll Forward]	'	'	'
Granted (in dollars per share)	$14.80	'	'
Weighted average assumptions to estimate fair value of grants of stock options [Abstract]	'	'	'
Options granted to purchase common stock (in shares)	71,500	'	'
Strike price of options granted (in dollars per share)	$14.80	'	'
Vesting period of options granted	'5 years	'	'
Expiration period of options granted	'10 years	'	'
Non-Employee Director Stock Option Plan [Member]	'	'	'
Employee Stock Benefit Plan [Abstract]	'	'	'
Common stock authorized in stock option plan (in shares)	'	120,000	'
Non-Employee Director Stock Option Plan [Member] | Common Stock [Member]	'	'	'
Employee Stock Benefit Plan [Abstract]	'	'	'
Common stock issued or reserved for issuance (in shares)	'	7,000	'
Non-Employee Director Stock Option Plan [Member] | Stock Options [Member]	'	'	'
Employee Stock Benefit Plan [Abstract]	'	'	'
Common stock issued or reserved for issuance (in shares)	'	14,578	'
2005 Equity Plan [Member]	'	'	'
Employee Stock Benefit Plan [Abstract]	'	'	'
Common stock authorized in stock option plan (in shares)	'	3,000,000	'
2005 Equity Plan [Member] | Common Stock [Member]	'	'	'
Employee Stock Benefit Plan [Abstract]	'	'	'
Common stock issued or reserved for issuance (in shares)	'	753,095	'
2005 Equity Plan [Member] | Stock Options [Member]	'	'	'
Employee Stock Benefit Plan [Abstract]	'	'	'
Common stock issued or reserved for issuance (in shares)	'	1,187,101	'

Business_Segments_and_Geograph2

Business Segments and Geographic Data (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Business Segments and Geographic Data [Abstract]	'	'
Number of operating units	3	'
Results of operations from business segments [Abstract]	'	'
Revenues	50,075	$57,216
Cost of revenues	10,345	11,866
Gross profit	39,730	45,350
Gross profit % (in hundredths)	79.30%	79.30%
Allocated operating expenses [Abstract]	'	'
Engineering and product development	795	773
Selling and marketing expenses	31,625	29,326
Unallocated operating expenses	7,587	5,659
Total operating expenses	40,007	35,758
Income (loss) from operations	-277	9,592
Interest and other financing income, net	-147	131
Net income (loss) before taxes	-424	9,723
CONSUMER [Member]	'	'
Results of operations from business segments [Abstract]	'	'
Revenues	40,870	49,060
Cost of revenues	6,250	7,517
Gross profit	34,620	41,543
Gross profit % (in hundredths)	84.70%	84.70%
Allocated operating expenses [Abstract]	'	'
Engineering and product development	287	218
Selling and marketing expenses	27,157	25,631
Unallocated operating expenses	0	0
Total operating expenses	27,444	25,849
Income (loss) from operations	7,176	15,694
Interest and other financing income, net	0	0
Net income (loss) before taxes	7,176	15,694
PHYSICIAN RECURRING [Member]	'	'
Results of operations from business segments [Abstract]	'	'
Revenues	7,219	5,955
Cost of revenues	2,830	2,931
Gross profit	4,389	3,024
Gross profit % (in hundredths)	60.80%	50.80%
Allocated operating expenses [Abstract]	'	'
Engineering and product development	310	324
Selling and marketing expenses	4,011	3,174
Unallocated operating expenses	0	0
Total operating expenses	4,321	3,498
Income (loss) from operations	68	-474
Interest and other financing income, net	0	0
Net income (loss) before taxes	68	-474
PROFESSIONAL [Member]	'	'
Results of operations from business segments [Abstract]	'	'
Revenues	1,986	2,201
Cost of revenues	1,265	1,418
Gross profit	721	783
Gross profit % (in hundredths)	36.30%	35.60%
Allocated operating expenses [Abstract]	'	'
Engineering and product development	198	231
Selling and marketing expenses	457	521
Unallocated operating expenses	0	0
Total operating expenses	655	752
Income (loss) from operations	66	31
Interest and other financing income, net	0	0
Net income (loss) before taxes	66	$31

Business_Segment_and_Geographi

Business Segment and Geographic Data, Revenue by Geographical Data (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013		Dec. 31, 2013
Net revenues by geographic area [Abstract]	'		'		'
Revenues	$50,075		$57,216		'
Long-lived assets by geographic area [Abstract]	'		'		'
Long-lived assets	11,458		'		10,489
North America [Member]	'		'		'
Net revenues by geographic area [Abstract]	'		'		'
Revenues	39,972	[1]	44,899	[1]	'
Long-lived assets by geographic area [Abstract]	'		'		'
Long-lived assets	10,157		'		9,119
Asia Pacific [Member]	'		'		'
Net revenues by geographic area [Abstract]	'		'		'
Revenues	2,377	[2]	5,762	[2]	'
Europe (Including Israel) [Member]	'		'		'
Net revenues by geographic area [Abstract]	'		'		'
Revenues	7,408		5,633		'
Long-lived assets by geographic area [Abstract]	'		'		'
Long-lived assets	1,297		'		1,370
South America [Member]	'		'		'
Net revenues by geographic area [Abstract]	'		'		'
Revenues	318		922		'
Long-lived assets by geographic area [Abstract]	'		'		'
Long-lived assets	4		'		0
United States [Member]	'		'		'
Net revenues by geographic area [Abstract]	'		'		'
Revenues	34,766		38,007		'
Japan [Member]	'		'		'
Net revenues by geographic area [Abstract]	'		'		'
Revenues	698		4,262		'
Canada [Member]	'		'		'
Net revenues by geographic area [Abstract]	'		'		'
Revenues	$5,206		$6,892		'
[1]	United States $ 34,766 $ 38,007 Canada $5,206 $6,892
[2]	Japan $ 698 $4,262

Significant_Customer_Concentra2

Significant Customer Concentration (Details) (Customer A [Member])	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Customer A [Member]	'	'
Revenue, Major Customer [Line Items]	'	'
Percentage of revenue generated by single major customer (in hundredths)	0.00%	10.00%

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	Mar. 31, 2014	7-May-14	12-May-14	Feb. 13, 2014	12-May-14	12-May-14	Feb. 13, 2014
		Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
		Vote			Revolving Credit Facility [Member]	Term Loan [Member]	LCA Vision Inc [Member]
Subsequent Event [Line Items]	'	'	'	'	'	'	'
Proxies in favor of acquisition	'	11,943,611	'	'	'	'	'
Percentage of total outstanding shares (in hundredths)	100.00%	61.70%	'	'	'	'	'
Cash price per share (in dollars per share)	'	'	'	'	'	'	$5.37
Price per share as ownership (in dollars per share)	'	'	'	'	'	'	$5.37
Approximate purchase price for all stock and equity instrument	$100,000	'	'	'	'	'	$106,400,000
Debt amount to fund the transaction	'	'	$85,000,000	$85,000,000	$10,000,000	$75,000,000	'
Debt instrument term (in years)	'	'	'	'	'	'4 years	'