Smith Micro Software (SMSI) 10-Q 30 Oct 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 23, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	SMSI
Entity Registrant Name	SMITH MICRO SOFTWARE INC
Entity Central Index Key	948,708
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		46,094,048

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 8,531	$ 10,165
Short-term investments	4,080	2,880
Accounts receivable, net of allowances for doubtful accounts and other adjustments of $136 (2015) and $602 (2014)	8,005	8,216
Income tax receivable	9	706
Inventories, net of reserves for excess and obsolete inventory of $165 (2015) and $151 (2014)	64	97
Prepaid expenses and other current assets	934	765
Total current assets	21,623	22,829
Equipment and improvements, net	2,956	4,273
Other assets	196	214
Deferred tax asset	74	74
Total assets	24,849	27,390
Current liabilities:
Accounts payable	1,470	1,521
Accrued liabilities	5,030	5,752
Deferred revenue	650	1,498
Deferred tax liability	74	74
Total current liabilities	7,224	8,845
Non-current liabilities:
Deferred rent and other long-term liabilities	3,476	3,643
Total non-current liabilities	$ 3,476	$ 3,643
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $0.001 per share; 5,000,000 shares authorized; none issued or outstanding
Common stock, par value $0.001 per share; 100,000,000 shares authorized; 46,094,048 and 45,000,891 shares issued and outstanding at September 30, 2015 and December 31, 2014, respectively	$ 46	$ 45
Additional paid-in capital	224,397	223,141
Accumulated comprehensive deficit	(210,294)	(208,284)
Total stockholders' equity	14,149	14,902
Total liabilities and stockholders' equity	$ 24,849	$ 27,390

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Allowances for doubtful accounts receivable	$ 136	$ 602
Reserves for excess and obsolete inventory	$ 165	$ 151
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	46,094,048	45,000,891
Common stock, shares outstanding	46,094,048	45,000,891

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Revenues	$ 9,586	$ 9,448	$ 29,501	$ 26,425
Cost of revenues	1,959	2,201	6,148	7,072
Gross profit	7,627	7,247	23,353	19,353
Operating expenses:
Selling and marketing	2,220	2,139	6,639	7,471
Research and development	3,480	3,188	10,268	11,046
General and administrative	2,695	3,064	8,437	10,360
Restructuring expense				2,435
Total operating expenses	8,395	8,391	25,344	31,312
Operating loss	(768)	(1,144)	(1,991)	(11,959)
Interest and other income (expense), net	4	(3)	3	(5)
Loss before provision for income taxes	(764)	(1,147)	(1,988)	(11,964)
Provision for income tax expense (benefit)	6	(5)	23	40
Net loss	(770)	(1,142)	(2,011)	(12,004)
Other comprehensive income (loss) , before tax:
Unrealized holding gains (losses) on available-for-sale securities		(1)	1
Income tax expense related to items of other comprehensive income	0	0	0	0
Other comprehensive income (loss), net of tax		(1)	1
Comprehensive loss	$ (770)	$ (1,143)	$ (2,010)	$ (12,004)
Net loss per share:
Basic and diluted	$ (0.02)	$ (0.03)	$ (0.04)	$ (0.31)
Weighted average shares outstanding:
Basic and diluted	46,160	41,225	45,975	39,165

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - 9 months ended Sep. 30, 2015 - USD ($) $ in Thousands	Total	Common stock [Member]	Additional paid-in capital [Member]	Accumulated comprehensive income (deficit) [Member]
BALANCE at Dec. 31, 2014	$ 14,902	$ 45	$ 223,141	$ (208,284)
BALANCE, Shares at Dec. 31, 2014	45,000,891	45,000,891
Exercise of common stock options	$ 10		10
Exercise of common stock options, shares		9,000
Non cash compensation recognized on stock options and ESPP	142		142
Restricted stock grants, net of cancellations	1,485	$ 1	1,484
Restricted stock grants, net of cancellations, shares		1,375,000
Cancellation of shares for payment of withholding tax	(397)		(397)
Cancellation of shares for payment of withholding tax, shares		(314,000)
Employee stock purchase plan (ESPP)	17		17
Employee stock purchase plan (ESPP), shares		24,000
Comprehensive loss	(2,010)			(2,010)
BALANCE at Sep. 30, 2015	$ 14,149	$ 46	$ 224,397	$ (210,294)
BALANCE, Shares at Sep. 30, 2015	46,094,048	46,094,048

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Operating activities:
Net loss	$ (2,011)	$ (12,004)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,447	2,375
Provision for doubtful accounts and other adjustments to accounts receivable	(289)	347
Provision for excess and obsolete inventory	34	38
Loss on disposal of fixed assets	1
Non-cash compensation related to stock options, ESPP and restricted stock	1,627	3,095
Change in operating accounts:
Accounts receivable	500	(139)
Income tax receivable	697	(2)
Inventories	(1)	(36)
Prepaid expenses and other assets	(151)	(240)
Accounts payable and accrued liabilities	(1,337)	(1,082)
Deferred revenue	(848)	267
Net cash used in operating activities	(331)	(7,381)
Investing activities:
Capital expenditures	(131)	(84)
Sales (purchases) of short-term investments	(1,199)	877
Net cash (used in) provided by investing activities	(1,330)	793
Financing activities:
Cash received from issuance of common stock, net of offering costs		5,291
Cash received from stock sale under employee stock purchase plan	17	21
Cash received from exercise of stock options	10	6
Net cash provided by financing activities	27	5,318
Net decrease in cash and cash equivalents	(1,634)	(1,270)
Cash and cash equivalents, beginning of period	10,165	11,763
Cash and cash equivalents, end of period	8,531	10,493
Supplemental disclosures of cash flow information:
Cash paid for income taxes	16	$ 61
Change in unrealized gain on short-term investments	$ 1

The Company

The Company	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company	1. The Company Smith Micro Software, Inc. (“we,” “us,” “our,” “Smith Micro,” or the “Company”) provides software solutions to simplify and enhance the mobile experience. As a leader in wireless connectivity, our applications ensure the best Quality of Experience for mobile users while optimizing networks for wireless service providers and enterprises. Using our intelligent policy-on-device platform, along with premium voice, video and content monetization services, we create new opportunities to engage consumers and capitalize on the growth of connected devices. In addition to wireless and mobility software, Smith Micro develops and distributes personal, professional and educational productivity and graphics products and tools for consumers, artists, animators and designers worldwide.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	2. Basis of Presentation The accompanying interim consolidated balance sheet and statement of stockholders’ equity as of September 30, 2015, and the related statements of operations and comprehensive loss and cash flows for the three and nine months ended September 30, 2015 and 2014 are unaudited. The unaudited consolidated financial statements have been prepared according to the rules and regulations of the Securities and Exchange Commission (“SEC”) and, therefore, certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been omitted. In the opinion of management, the accompanying unaudited consolidated financial statements for the periods presented reflect all adjustments, which are normal and recurring, necessary to fairly state the financial position, results of operations and cash flows. These unaudited consolidated financial statements should be read in conjunction with the audited financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2014 filed with the SEC on February 27, 2015. Intercompany balances and transactions have been eliminated in consolidation. Operating results for the three and nine months ended September 30, 2015 are not necessarily indicative of the results that may be expected for any other interim period or for the fiscal year ending December 31, 2015.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2015
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	3. Recent Accounting Pronouncements In August 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40 In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606).

Net Income (Loss) Per Share

Net Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	4. Net Income (Loss) Per Share The Company calculates earnings per share (“EPS”) as required by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic No. 260, Earnings Per Share. Basic EPS is calculated by dividing the net income available to common stockholders by the weighted average number of common shares outstanding for the period, excluding common stock equivalents. Diluted EPS is computed by dividing the net income available to common stockholders by the weighted average number of common shares outstanding for the period plus the weighted average number of dilutive common stock equivalents outstanding for the period determined using the treasury-stock method. For periods with a net loss, the dilutive common stock equivalents are excluded from the diluted EPS calculation. For purposes of this calculation, common stock subject to repurchase by the Company and options are considered to be common stock equivalents and are only included in the calculation of diluted earnings per share when their effect is dilutive. Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited, in thousands, except per share amounts) Numerator: Net loss available to common stockholders $ (770 ) $ (1,142 ) $ (2,011 ) $ (12,004 ) Denominator: Weighted average shares outstanding - basic 46,160 41,225 45,975 39,165 Potential common shares - options (treasury stock method) — — — — Weighted average shares outstanding - diluted 46,160 41,225 45,975 39,165 Shares excluded (anti-dilutive) 1 2 113 13 Shares excluded due to an exercise price greater than weighted average stock price for the period 2,038 1,596 1,520 1,536 Net loss per common share: Basic ($ 0.02 ) ($ 0.03 ) ($ 0.04 ) ($ 0.31 ) Diluted ($ 0.02 ) ($ 0.03 ) ($ 0.04 ) ($ 0.31 )

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	5. Stock-Based Compensation Stock Plans During the nine months ended September 30, 2015, the Company granted options to purchase 65,000 shares of common stock and 1.4 million shares of restricted stock, with a total value of $2.1 million. This cost will be amortized ratably over a period of 12 to 48 months. As of September 30, 2015, there were 8.5 million shares available for future grants under the new 2015 Omnibus Equity Incentive Plan which was approved by the shareholders on June 18, 2015. The new plan replaced the 2005 Stock Option / Stock Issuance Plan, which was terminated on the same date. All outstanding options under the 2005 Plan will remain outstanding, but no further grants will be made under that Plan. Employee Stock Purchase Plan The Company’s most recent six-month offering period ended September 30, 2015 and resulted in 12,451 shares being purchased/granted at a fair value of $0.74 per share. The next six-month offering period began on October 1, 2015 and will end on March 31, 2016. These shares will have a fair value of $0.69 per share. Stock Compensation The Company accounts for all stock-based payment awards made to employees and directors based on their fair values which is recognized as compensation expense over the vesting period using the straight-line method over the requisite service period for each award as required by FASB ASC Topic No. 718, Compensation-Stock Compensation. Restricted stock is valued using the closing stock price on the date of the grant. Options are valued using a Black-Scholes valuation model. Stock-based non-cash compensation expenses related to stock options, restricted stock grants and the employee stock purchase plan were recorded in the financial statements as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Cost of revenues $ 3 $ 2 $ 9 $ 10 Selling and marketing 84 63 242 201 Research and development 153 160 473 491 General and administrative 287 307 903 1,120 Restructuring expense — — — 1,273 Total non-cash stock compensation expense $ 527 $ 532 $ 1,627 $ 3,095 Total share-based compensation for each quarter included cash payments of income taxes related to grants of restricted stock in the amount of $16,000 and $27,000 for the three month periods ended September 30, 2015 and 2014, respectively. The cash payments of income taxes related to grants of restricted stock totaled $70,000 and $145,000 for the nine month periods ended September 30, 2015 and 2014, respectively.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	6. Fair Value of Financial Instruments The Company measures and discloses fair value measurements as required by FASB ASC Topic No. 820, Fair Value Measurements and Disclosures. The carrying value of accounts receivable and accounts payable are considered to be representative of their respective fair values because of the short-term nature of those instruments. 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. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for considering such assumptions, the FASB establishes a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: • Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 - Include other inputs that are directly or indirectly observable in the marketplace. • Level 3 - Unobservable inputs which are supported by little or no market activity. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. As required by FASB ASC Topic No. 820, we measure our cash equivalents and short-term investments at fair value. Our cash equivalents and short-term investments are classified within Level 1 by using quoted market prices utilizing market observable inputs.

Cash and Cash Equivalents

Cash and Cash Equivalents	9 Months Ended
	Sep. 30, 2015
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	7. Cash and Cash Equivalents Cash and cash equivalents generally consist of cash, government securities, mutual funds, and money market funds. These securities are primarily held in two financial institutions and are uninsured except for the minimum Federal Deposit Insurance Corporation (“FDIC”) coverage, and have original maturity dates of three months or less. As of September 30, 2015 and December 31, 2014, bank balances totaling approximately $8.2 million and $9.9 million, respectively, were uninsured.

Short-Term Investments

Short-Term Investments	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Short-Term Investments	8. Short-Term Investments Short-term investments consist of U.S. government agency and government sponsored enterprise obligations. The Company accounts for these short-term investments as required by FASB ASC Topic No. 320, Investments-Debt and Equity Securities. These debt and equity securities are not classified as either held-to-maturity securities or trading securities. As such, they are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value, with unrealized gains or losses recorded as a separate component of accumulated other comprehensive income in stockholders’ equity until realized. Available-for-sale securities with contractual maturities of less than 12 months were as follows (in thousands): September 30, 2015 December 31, 2014 Amortized Gross unrealized Amortized Gross unrealized cost basis gain(loss) Fair value cost basis gain(loss) Fair value Corporate notes, bonds and paper $ — $ — $ — $ 1,000 $ (1 ) $ 999 Government securities/money market 4,080 — 4,080 1,881 — 1,881 Total $ 4,080 $ — $ 4,080 $ 2,881 $ (1 ) $ 2,880 Realized gains were zero for both three and nine months ended September 30, 2015 and 2014.

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Accounts Receivable	9. Accounts Receivable The Company performs ongoing credit evaluations of its customers and generally does not require collateral. The Company maintains reserves for estimated credit losses, and those losses have been within management’s estimates. Allowances for product returns are included in other adjustments to accounts receivable in the accompanying consolidated balance sheets. Product returns are estimated based on historical experience and management estimations.

Equipment and Improvements

Equipment and Improvements	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Equipment and Improvements	10. Equipment and Improvements Equipment and improvements are stated at cost. Depreciation is computed using the straight-line method based on the estimated useful lives of the assets, generally ranging from three to seven years. Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful life of the asset or the lease term.

Segment, Customer Concentration

Segment, Customer Concentration and Geographical Information	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment, Customer Concentration and Geographical Information	11. Segment, Customer Concentration and Geographical Information Segment Information Public companies are required to report financial and descriptive information about their reportable operating segments as required by FASB ASC Topic No. 280, Segment Reporting. The Company has two primary business units based on how management internally evaluates separate financial information, business activities and management responsibility. Wireless ® ® ® Productivity & Graphics ® ® ® ® ® The Company does not separately allocate operating expenses to these business units, nor does it allocate specific assets. Therefore, business unit information reported includes only revenues. The following table shows the revenues generated by each business unit (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Wireless $ 8,302 $ 8,355 $ 25,408 $ 22,205 Productivity & Graphics 1,284 1,093 4,093 4,220 Total revenues $ 9,586 $ 9,448 $ 29,501 $ 26,425 Customer Concentration Information A summary of the Company’s customers that represent 10% or more of the Company’s net revenues is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Wireless: Sprint (& affiliates) 72.8 % 67.1 % 67.5 % 67.3 % Productivity & Graphics: FastSpring 11.2 % 10.0 % 10.4 % 11.8 % The two customers listed above comprised 86% and 87% of our accounts receivable at September 30, 2015 and 2014, respectively. Geographical Information During the three and nine months ended September 30, 2015 and 2014, the Company operated in three geographic locations; the Americas, EMEA (Europe, the Middle East, and Africa) and Asia Pacific. Revenues, attributed to the geographic location of the customer’s bill-to address, were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Americas $ 9,514 $ 8,859 $ 29,079 $ 25,447 EMEA 46 541 171 719 Asia Pacific 26 48 251 259 Total revenues $ 9,586 $ 9,448 $ 29,501 $ 26,425 The Company does not separately allocate specific assets to these geographic locations.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies Leases The Company leases its buildings under operating leases that expire on various dates through 2022. Future minimum annual lease payments under such leases as of September 30, 2015 are as follows (in thousands): Year Ending December 31, Operating 2015-3 months remaining $ 533 2016 1,863 2017 1,536 2018 1,534 2019 1,508 2020 1,519 Beyond 1,561 Total $ 10,054 As of September 30, 2015, $5.0 million of the remaining lease commitments expense has been accrued as part of the 2013 Restructuring Plan, partially offset by future estimated sublease income of $2.6 million. Rent expense under operating leases was $0.3 million for both the three months ended September 30, 2015 and 2014. Rent expense under operating leases was $1.0 million for both the nine months ended September 30, 2015 and 2014. As a condition of our Pittsburgh lease that was signed in November 2010, the landlord agreed to incentives of $40.00 per square foot, or a total of $2.2 million, for improvements to the space. These costs have been included in deferred rent in our long-term liabilities and are being amortized over the ten year lease term. Pennsylvania Opportunity Grant Program On September 26, 2011, we received $1.0 million from the State of Pennsylvania to help fund our agreement to start-up a new facility. The grant carried with it an obligation, or commitment, to employ at least 232 people within a three-year time period that ended on December 31, 2013. We received two extensions of time to meet this employment commitment. The new deadline is April 30, 2016. This grant contains conditions that would require us to return a pro-rata amount of the monies received if we fail to meet these conditions. As such, the monies have been recorded as a liability in the accrued liabilities line item on the balance sheet until we are irrevocably entitled to retain the monies, or until it is determined that we need to return a portion or all of the monies received. Litigation The Company may become involved in various legal proceedings arising from its business activities. While management does not believe the ultimate disposition of these matters will have a material adverse impact on the Company’s consolidated results of operations, cash flows or financial position, litigation is inherently unpredictable, and depending on the nature and timing of these proceedings, an unfavorable resolution could materially affect the Company’s future consolidated results of operations, cash flows or financial position in a particular period. Other Contingent Contractual Obligations During its normal course of business, the Company has made certain indemnities, commitments and guarantees under which it may be required to make payments in relation to certain transactions. These include: intellectual property indemnities to the Company’s customers and licensees in connection with the use, sale and/or license of Company products; indemnities to various lessors in connection with facility leases for certain claims arising from such facility or lease; indemnities to vendors and service providers pertaining to claims based on the negligence or willful misconduct of the Company; indemnities involving the accuracy of representations and warranties in certain contracts; and indemnities to directors and officers of the Company to the maximum extent permitted under the laws of the State of Delaware. In addition, the Company has made contractual commitments to employees providing for severance payments upon the occurrence of certain prescribed events. The Company may also issue a guarantee in the form of a standby letter of credit as security for contingent liabilities under certain customer contracts. The duration of these indemnities, commitments and guarantees varies, and in certain cases, may be indefinite. The majority of these indemnities, commitments and guarantees may not provide for any limitation of the maximum potential for future payments the Company could be obligated to make. The Company has not recorded any liability for these indemnities, commitments and guarantees in the accompanying consolidated balance sheets.

Equity Transactions

Equity Transactions	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Equity Transactions	13. Equity Transactions On August 15, 2014, the Company entered into a common stock purchase agreement with a number of accredited investors (“Investors”) in a private placement pursuant to which the Company issued and sold to the Investors 6,845,830 shares of its common stock at a price per share of $0.816. The transaction closed on August 20, 2014 and the Company realized gross proceeds of $5.6 million before deducting commissions and other expenses. Offering costs related to the transaction totaled $0.3 million, comprised of $0.2 million of commissions and $0.1 million of legal and other expenses, resulting in net proceeds of $5.3 million. The Company filed a registration statement with the SEC providing for the resale of the shares of Common Stock issued pursuant to the Purchase Agreement. The registration statement became effective on September 25, 2014.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes We account for income taxes as required by FASB ASC Topic No. 740, Income Taxes. This Topic clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The Topic also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Topic requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The amount recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. In addition, the Topic permits an entity to recognize interest and penalties related to tax uncertainties either as income tax expense or operating expenses. The Company has chosen to recognize interest and penalties related to tax uncertainties as income tax expense. The Company assesses whether a valuation allowance should be recorded against its deferred tax assets based on the consideration of all available evidence, using a “more likely than not” realization standard. The four sources of taxable income that must be considered in determining whether deferred tax assets will be realized are: (1) future reversals of existing taxable temporary differences (i.e., offset of gross deferred tax liabilities against gross deferred tax assets); (2) taxable income in prior carryback years, if carryback is permitted under the applicable tax law; (3) tax planning strategies and (4) future taxable income exclusive of reversing temporary differences and carryforwards. In assessing whether a valuation allowance is required, significant weight is to be given to evidence that can be objectively verified. A significant factor in the Company’s assessment is that the Company has been in a four-year historical cumulative loss as of the end of fiscal year 2014. These facts, combined with uncertain near-term market and economic conditions, reduced the Company’s ability to rely on projections of future taxable income in assessing the realizability of its deferred tax assets. After a review of the four sources of taxable income as of December 31, 2014 (as described above), and after consideration of the Company’s continuing cumulative loss position as of December 31, 2014, the Company will continue to reserve its U.S.-based deferred tax amounts, which total $75.7 million, as of September 30, 2015. The Company is subject to U.S. federal income tax as well as income tax of multiple state jurisdictions. Federal income tax returns of the Company are subject to IRS examination for the 2012, 2013 and 2014 tax years. State income tax returns are subject to examination for a period of three to four years after filing. The outcome of tax audits cannot be predicted with certainty. If any issues addressed in the Company’s tax audits are resolved in a manner not consistent with management’s expectations, the Company could be required to adjust its provision for income tax in the period such resolution occurs. We may from time to time be assessed interest or penalties by major tax jurisdictions, although any such assessments historically have been minimal and immaterial to our financial results. It is the Company’s policy to classify any interest and/or penalties in the financial statements as a component of income tax expense.

Restructuring Expenses

Restructuring Expenses	9 Months Ended
	Sep. 30, 2015
Restructuring and Related Activities [Abstract]
Restructuring Expenses	15. Restructuring Expenses 2014 Restructuring On May 6, 2014, the Board of Directors approved a plan of restructuring intended to streamline and flatten the Company’s organization, reduce overall headcount by approximately 20% and reduce its overall cost structure by approximately $2.0 million per quarter. The restructuring plan resulted in special charges totaling $1.8 million recorded during the three month period ended June 30, 2014. These charges were for non-cash stock-based compensation expense of $1.3 million, severance costs for affected employees of $0.4 million, and other related costs of $0.1 million. 2013 Restructuring On July 25, 2013, the Board of Directors approved a plan of restructuring intended to bring the Company’s operating expenses better in line with revenues. The restructuring plan involved a realignment of organizational structures, facility consolidations/closures and headcount reductions of approximately 26% of the Company’s worldwide workforce. The restructuring plan was implemented primarily during the three month period ended September 30, 2013 and resulted in annualized savings of approximately $16.0 million. The restructuring plan resulted in special charges totaling $5.6 million recorded in the year ended December 31, 2013. These charges were for lease/rental terminations of $3.3 million, severance costs for affected employees of $1.1 million, equipment and improvements write-offs as a result of our lease/rental terminations of $1.0 million and other related costs of $0.2 million. In the year ended December 31, 2014, we increased the reserve by $0.6 million due to changes in our assumptions on future sublease income on our lease terminations of $0.8 million, partially offset by adjustments to our one-time employee termination benefits. Following is the activity in our restructuring liability account for the period ended September 30, 2015 (in thousands): December 31, 2014 September 30, 2015 Balance Provision-net Usage Balance Lease/rental terminations 2,800 (13 ) (583 ) 2,204 Relocation, move, transition travel, other 89 13 (16 ) 86 Total $ 2,889 $ — $ (599 ) $ 2,290

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events The Company evaluates and discloses subsequent events as required by ASC Topic No. 855, Subsequent Events. The Topic establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before the financial statements are issued or are available to be issued. Subsequent events have been evaluated as of the date of this filing and no further disclosures were required other than the following: On October 16, 2015, the Company entered into a Preferred Shares Rights Agreement (“Rights Agreement”) with Computershare Trust Company, N.A., as rights agent, in connection with a dividend distribution declared by the Company’s Board of Directors of one right (“Right”) for each outstanding share of common stock, par value $0.001 (“Common Shares”), per common share of the Company to stockholders of record as of the close of business on October 26, 2015 (“Record Date”). Each Right entitles the registered holder to purchase from the Company one one-thousandth one-thousandth The Board adopted the Rights Agreement to protect stockholders from coercive or otherwise unfair takeover tactics. In general terms, it works by imposing a significant penalty upon any person or group that acquires 20% or more of the Common Shares without the approval of the Board. As a result, the overall effect of the Rights Agreement and the issuance of the Rights may be to render more difficult or discourage a merger, tender or exchange offer or other business combination involving the Company that is not approved by the Board. However, neither the Rights Agreement nor the Rights should interfere with any merger, tender or exchange offer or other business combination approved by the Board.

The Company (Policies)

The Company (Policies)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company	The Company Smith Micro Software, Inc. (“we,” “us,” “our,” “Smith Micro,” or the “Company”) provides software solutions to simplify and enhance the mobile experience. As a leader in wireless connectivity, our applications ensure the best Quality of Experience for mobile users while optimizing networks for wireless service providers and enterprises. Using our intelligent policy-on-device platform, along with premium voice, video and content monetization services, we create new opportunities to engage consumers and capitalize on the growth of connected devices. In addition to wireless and mobility software, Smith Micro develops and distributes personal, professional and educational productivity and graphics products and tools for consumers, artists, animators and designers worldwide.
Basis of Presentation	Basis of Presentation The accompanying interim consolidated balance sheet and statement of stockholders’ equity as of September 30, 2015, and the related statements of operations and comprehensive loss and cash flows for the three and nine months ended September 30, 2015 and 2014 are unaudited. The unaudited consolidated financial statements have been prepared according to the rules and regulations of the Securities and Exchange Commission (“SEC”) and, therefore, certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been omitted. In the opinion of management, the accompanying unaudited consolidated financial statements for the periods presented reflect all adjustments, which are normal and recurring, necessary to fairly state the financial position, results of operations and cash flows. These unaudited consolidated financial statements should be read in conjunction with the audited financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2014 filed with the SEC on February 27, 2015. Intercompany balances and transactions have been eliminated in consolidation. Operating results for the three and nine months ended September 30, 2015 are not necessarily indicative of the results that may be expected for any other interim period or for the fiscal year ending December 31, 2015.
Recent Accounting Pronouncements	In August 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40 In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606).
Net Income (Loss) Per Share	Net Income (Loss) Per Share The Company calculates earnings per share (“EPS”) as required by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic No. 260, Earnings Per Share. Basic EPS is calculated by dividing the net income available to common stockholders by the weighted average number of common shares outstanding for the period, excluding common stock equivalents. Diluted EPS is computed by dividing the net income available to common stockholders by the weighted average number of common shares outstanding for the period plus the weighted average number of dilutive common stock equivalents outstanding for the period determined using the treasury-stock method. For periods with a net loss, the dilutive common stock equivalents are excluded from the diluted EPS calculation. For purposes of this calculation, common stock subject to repurchase by the Company and options are considered to be common stock equivalents and are only included in the calculation of diluted earnings per share when their effect is dilutive. Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited, in thousands, except per share amounts) Numerator: Net loss available to common stockholders $ (770 ) $ (1,142 ) $ (2,011 ) $ (12,004 ) Denominator: Weighted average shares outstanding - basic 46,160 41,225 45,975 39,165 Potential common shares - options (treasury stock method) — — — — Weighted average shares outstanding - diluted 46,160 41,225 45,975 39,165 Shares excluded (anti-dilutive) 1 2 113 13 Shares excluded due to an exercise price greater than weighted average stock price for the period 2,038 1,596 1,520 1,536 Net loss per common share: Basic ($ 0.02 ) ($ 0.03 ) ($ 0.04 ) ($ 0.31 ) Diluted ($ 0.02 ) ($ 0.03 ) ($ 0.04 ) ($ 0.31 )
Stock Compensation	Stock Compensation The Company accounts for all stock-based payment awards made to employees and directors based on their fair values which is recognized as compensation expense over the vesting period using the straight-line method over the requisite service period for each award as required by FASB ASC Topic No. 718, Compensation-Stock Compensation. Restricted stock is valued using the closing stock price on the date of the grant. Options are valued using a Black-Scholes valuation model. Stock-based non-cash compensation expenses related to stock options, restricted stock grants and the employee stock purchase plan were recorded in the financial statements as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Cost of revenues $ 3 $ 2 $ 9 $ 10 Selling and marketing 84 63 242 201 Research and development 153 160 473 491 General and administrative 287 307 903 1,120 Restructuring expense — — — 1,273 Total non-cash stock compensation expense $ 527 $ 532 $ 1,627 $ 3,095
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures and discloses fair value measurements as required by FASB ASC Topic No. 820, Fair Value Measurements and Disclosures. The carrying value of accounts receivable and accounts payable are considered to be representative of their respective fair values because of the short-term nature of those instruments. 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. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for considering such assumptions, the FASB establishes a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: • Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 - Include other inputs that are directly or indirectly observable in the marketplace. • Level 3 - Unobservable inputs which are supported by little or no market activity. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. As required by FASB ASC Topic No. 820, we measure our cash equivalents and short-term investments at fair value. Our cash equivalents and short-term investments are classified within Level 1 by using quoted market prices utilizing market observable inputs.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents generally consist of cash, government securities, mutual funds, and money market funds. These securities are primarily held in two financial institutions and are uninsured except for the minimum Federal Deposit Insurance Corporation (“FDIC”) coverage, and have original maturity dates of three months or less. As of September 30, 2015 and December 31, 2014, bank balances totaling approximately $8.2 million and $9.9 million, respectively, were uninsured.
Short-Term Investments	Short-Term Investments Short-term investments consist of U.S. government agency and government sponsored enterprise obligations. The Company accounts for these short-term investments as required by FASB ASC Topic No. 320, Investments-Debt and Equity Securities. These debt and equity securities are not classified as either held-to-maturity securities or trading securities. As such, they are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value, with unrealized gains or losses recorded as a separate component of accumulated other comprehensive income in stockholders’ equity until realized. Available-for-sale securities with contractual maturities of less than 12 months were as follows (in thousands): September 30, 2015 December 31, 2014 Amortized Gross unrealized Amortized Gross unrealized cost basis gain(loss) Fair value cost basis gain(loss) Fair value Corporate notes, bonds and paper $ — $ — $ — $ 1,000 $ (1 ) $ 999 Government securities/money market 4,080 — 4,080 1,881 — 1,881 Total $ 4,080 $ — $ 4,080 $ 2,881 $ (1 ) $ 2,880
Accounts Receivable	Accounts Receivable The Company performs ongoing credit evaluations of its customers and generally does not require collateral. The Company maintains reserves for estimated credit losses, and those losses have been within management’s estimates. Allowances for product returns are included in other adjustments to accounts receivable in the accompanying consolidated balance sheets. Product returns are estimated based on historical experience and management estimations.
Equipment and Improvements	Equipment and Improvements Equipment and improvements are stated at cost. Depreciation is computed using the straight-line method based on the estimated useful lives of the assets, generally ranging from three to seven years. Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful life of the asset or the lease term.
Segment Information	Segment Information Public companies are required to report financial and descriptive information about their reportable operating segments as required by FASB ASC Topic No. 280, Segment Reporting. The Company has two primary business units based on how management internally evaluates separate financial information, business activities and management responsibility. Wireless ® ® ® Productivity & Graphics ® ® ® ® ® The Company does not separately allocate operating expenses to these business units, nor does it allocate specific assets. Therefore, business unit information reported includes only revenues. The following table shows the revenues generated by each business unit (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Wireless $ 8,302 $ 8,355 $ 25,408 $ 22,205 Productivity & Graphics 1,284 1,093 4,093 4,220 Total revenues $ 9,586 $ 9,448 $ 29,501 $ 26,425
Income Taxes	We account for income taxes as required by FASB ASC Topic No. 740, Income Taxes. This Topic clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The Topic also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Topic requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The amount recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. In addition, the Topic permits an entity to recognize interest and penalties related to tax uncertainties either as income tax expense or operating expenses. The Company has chosen to recognize interest and penalties related to tax uncertainties as income tax expense.

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	For purposes of this calculation, common stock subject to repurchase by the Company and options are considered to be common stock equivalents and are only included in the calculation of diluted earnings per share when their effect is dilutive. Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited, in thousands, except per share amounts) Numerator: Net loss available to common stockholders $ (770 ) $ (1,142 ) $ (2,011 ) $ (12,004 ) Denominator: Weighted average shares outstanding - basic 46,160 41,225 45,975 39,165 Potential common shares - options (treasury stock method) — — — — Weighted average shares outstanding - diluted 46,160 41,225 45,975 39,165 Shares excluded (anti-dilutive) 1 2 113 13 Shares excluded due to an exercise price greater than weighted average stock price for the period 2,038 1,596 1,520 1,536 Net loss per common share: Basic ($ 0.02 ) ($ 0.03 ) ($ 0.04 ) ($ 0.31 ) Diluted ($ 0.02 ) ($ 0.03 ) ($ 0.04 ) ($ 0.31 )

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Non-Cash Compensation Expenses	Stock-based non-cash compensation expenses related to stock options, restricted stock grants and the employee stock purchase plan were recorded in the financial statements as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Cost of revenues $ 3 $ 2 $ 9 $ 10 Selling and marketing 84 63 242 201 Research and development 153 160 473 491 General and administrative 287 307 903 1,120 Restructuring expense — — — 1,273 Total non-cash stock compensation expense $ 527 $ 532 $ 1,627 $ 3,095

Short-Term Investments (Tables)

Short-Term Investments (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Available-for-Sale Securities Recorded at Fair Value with Unrealized Gains or Losses	Available-for-sale securities with contractual maturities of less than 12 months were as follows (in thousands): September 30, 2015 December 31, 2014 Amortized Gross unrealized Amortized Gross unrealized cost basis gain(loss) Fair value cost basis gain(loss) Fair value Corporate notes, bonds and paper $ — $ — $ — $ 1,000 $ (1 ) $ 999 Government securities/money market 4,080 — 4,080 1,881 — 1,881 Total $ 4,080 $ — $ 4,080 $ 2,881 $ (1 ) $ 2,880

Segment, Customer Concentrati27

Segment, Customer Concentration and Geographical Information (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Revenues Generated by Each Business Unit	The following table shows the revenues generated by each business unit (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Wireless $ 8,302 $ 8,355 $ 25,408 $ 22,205 Productivity & Graphics 1,284 1,093 4,093 4,220 Total revenues $ 9,586 $ 9,448 $ 29,501 $ 26,425
Company's Customers that Represent 10% or More of Company's Net Revenues	A summary of the Company’s customers that represent 10% or more of the Company’s net revenues is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Wireless: Sprint (& affiliates) 72.8 % 67.1 % 67.5 % 67.3 % Productivity & Graphics: FastSpring 11.2 % 10.0 % 10.4 % 11.8 %
Company Revenue in Different Geographic Locations	Revenues, attributed to the geographic location of the customer’s bill-to address, were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Americas $ 9,514 $ 8,859 $ 29,079 $ 25,447 EMEA 46 541 171 719 Asia Pacific 26 48 251 259 Total revenues $ 9,586 $ 9,448 $ 29,501 $ 26,425

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Company Lease of Buildings under Non-Cancellable Operating Leases	Future minimum annual lease payments under such leases as of September 30, 2015 are as follows (in thousands): Year Ending December 31, Operating 2015-3 months remaining $ 533 2016 1,863 2017 1,536 2018 1,534 2019 1,508 2020 1,519 Beyond 1,561 Total $ 10,054

Restructuring Expenses (Tables)

Restructuring Expenses (Tables)	9 Months Ended
	Sep. 30, 2015
Restructuring and Related Activities [Abstract]
Activity in Restructuring Liability Account	Following is the activity in our restructuring liability account for the period ended September 30, 2015 (in thousands): December 31, 2014 September 30, 2015 Balance Provision-net Usage Balance Lease/rental terminations 2,800 (13 ) (583 ) 2,204 Relocation, move, transition travel, other 89 13 (16 ) 86 Total $ 2,889 $ — $ (599 ) $ 2,290

Net Income (Loss) Per Share - N

Net Income (Loss) Per Share - Net Income (Loss) Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Numerator:
Net loss available to common stockholders	$ (770)	$ (1,142)	$ (2,011)	$ (12,004)
Denominator:
Weighted average shares outstanding - basic	46,160	41,225	45,975	39,165
Potential common shares - options (treasury stock method)	0	0	0	0
Weighted average shares outstanding - diluted	46,160	41,225	45,975	39,165
Shares excluded (anti-dilutive)	1	2	113	13
Shares excluded due to an exercise price greater than weighted average stock price for the period	2,038	1,596	1,520	1,536
Net loss per common share:
Basic	$ (0.02)	$ (0.03)	$ (0.04)	$ (0.31)
Diluted	$ (0.02)	$ (0.03)	$ (0.04)	$ (0.31)

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Value of common stock and restricted stock granted					$ 2,100,000
Common stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee stock purchase plan (ESPP), shares purchased/granted				12,451
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized cost recognition period					12 months
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized cost recognition period					48 months
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee stock purchase plan, grant date fair value				$ 0.74
Employee Stock Purchase Plan [Member] | Scenario, Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee stock purchase plan, grant date fair value			$ 0.69
Stock options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted					65,000
Restricted stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock, granted					1,400,000
Cash payments of income taxes related to grants included in share-based compensation	$ 16,000	$ 27,000			$ 70,000	$ 145,000
2015 Omnibus Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for future grants	8,500,000			8,500,000	8,500,000

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock-Based Non-Cash Compensation Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense	$ 527	$ 532	$ 1,627	$ 3,095
Cost of revenues [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense	3	2	9	10
Selling and marketing [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense	84	63	242	201
Research and development [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense	153	160	473	491
General and administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense	$ 287	$ 307	$ 903	1,120
Restructuring expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense				$ 1,273

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)Institution	Dec. 31, 2014USD ($)
Cash and Cash Equivalents [Abstract]
Financial institutions to held securities | Institution	2
Cash and cash equivalents original maturity dates	Three months or less
Bank balances	$ 8.2	$ 9.9

Short-Term Investments - Availa

Short-Term Investments - Available-for-Sale Securities Recorded at Fair Value with Unrealized Gains or Losses (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Amortized cost basis	$ 4,080	$ 2,881
Gross unrealized gain (loss)		(1)
Fair value	4,080	2,880
Corporate notes, bonds and paper [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost basis		1,000
Gross unrealized gain (loss)		(1)
Fair value		999
Government securities/money market [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost basis	4,080	1,881
Fair value	$ 4,080	$ 1,881

Short-Term Investments - Additi

Short-Term Investments - Additional Information (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]
Realized gains recognized	$ 0	$ 0	$ 0	$ 0

Equipment and Improvements - Ad

Equipment and Improvements - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2015
Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of the assets	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of the assets	7 years

Segment, Customer Concentrati37

Segment, Customer Concentration and Geographical Information - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2015Location	Sep. 30, 2014Location	Sep. 30, 2015CustomerLocationBusiness_Unit	Sep. 30, 2014CustomerLocation
Revenue, Major Customer [Line Items]
Number of primary business units | Business_Unit			2
Number of customers that contribute more than 10% of revenue			2	2
Number of geographic locations | Location	3	3	3	3
Customer Concentration Risk [Member] | Accounts receivable [Member] | Sprint and Fast Spring [Member]
Revenue, Major Customer [Line Items]
Percentage of concentration			86.00%	87.00%

Segment, Customer Concentrati38

Segment, Customer Concentration and Geographical Information - Revenues Generated by Each Business Unit (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenue from External Customer [Line Items]
Total revenues	$ 9,586	$ 9,448	$ 29,501	$ 26,425
Wireless [Member]
Revenue from External Customer [Line Items]
Total revenues	8,302	8,355	25,408	22,205
Productivity & Graphics [Member]
Revenue from External Customer [Line Items]
Total revenues	$ 1,284	$ 1,093	$ 4,093	$ 4,220

Segment, Customer Concentrati39

Segment, Customer Concentration and Geographical Information - Company's Customers that Represent 10% or More of Company's Net Revenues (Detail) - Revenues [Member] - Customer Concentration Risk [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Wireless [Member] | Sprint and affiliates [Member]
Revenue from External Customer [Line Items]
Customer concentrating on 10% or more of net revenue	72.80%	67.10%	67.50%	67.30%
Productivity & Graphics [Member] | FastSpring [Member]
Revenue from External Customer [Line Items]
Customer concentrating on 10% or more of net revenue	11.20%	10.00%	10.40%	11.80%

Segment, Customer Concentrati40

Segment, Customer Concentration and Geographical Information - Company Revenue in Different Geographic Locations (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenue from External Customer [Line Items]
Total revenues	$ 9,586	$ 9,448	$ 29,501	$ 26,425
Americas [Member]
Revenue from External Customer [Line Items]
Total revenues	9,514	8,859	29,079	25,447
EMEA [Member]
Revenue from External Customer [Line Items]
Total revenues	46	541	171	719
Asia Pacific [Member]
Revenue from External Customer [Line Items]
Total revenues	$ 26	$ 48	$ 251	$ 259

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)$ / ft²	Sep. 30, 2014USD ($)	Dec. 31, 2013People	Sep. 26, 2011USD ($)
Leases [Abstract]
Expiration of non-cancellable operating leases			Through 2,022
Accrued lease commitments expense	$ 5		$ 5
Estimated sublease income	2.6		2.6
Rent expense under operating leases	$ 0.3	$ 0.3	$ 1	$ 1
Incentives per square feet | $ / ft²			40
Incentives for improvements to space			$ 2.2
Lease agreement term			10 years
Amount received to start-up new facility						$ 1
Minimum number of people to be employed | People					232
Time period to meet employment commitment					3 years
New deadline to meet employment commitment			Apr. 30, 2016

Commitments and Contingencies42

Commitments and Contingencies - Company Lease of Buildings under Non-Cancellable Operating Leases (Detail) $ in Thousands	Sep. 30, 2015USD ($)
Leases [Abstract]
2015-3 months remaining	$ 533
2,016	1,863
2,017	1,536
2,018	1,534
2,019	1,508
2,020	1,519
Beyond	1,561
Total	$ 10,054

Equity Transactions - Additiona

Equity Transactions - Additional Information (Detail) $ / shares in Units, $ in Millions	Aug. 15, 2015USD ($)$ / sharesshares
Class of Stock [Line Items]
Gross proceeds before deduction commissions and other expenses	$ 5.6
Offering cost related to the transaction	0.3
Cash from issuance of common stock, net of offering costs	$ 5.3
Private Placement [Member]
Class of Stock [Line Items]
Common stock, issued and sold to investors | shares	6,845,830
Common stock, price per share | $ / shares	$ 0.816
Commission	$ 0.2
Legal and other expenses	$ 0.1

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
Operating Loss Carryforwards [Line Items]
Reserved deferred tax amount	$ 75.7
Federal [Member]
Operating Loss Carryforwards [Line Items]
Federal income tax returns subject to examination description	Federal income tax returns of the Company are subject to IRS examination for the 2012, 2013 and 2014 tax years.
State [Member]
Operating Loss Carryforwards [Line Items]
Federal income tax returns subject to examination description	State income tax returns are subject to examination for a period of three to four years after filing.

Restructuring Expenses - Additi

Restructuring Expenses - Additional Information (Detail) $ / qtr in Millions, $ in Millions	May. 06, 2014$ / qtr	Jun. 30, 2014USD ($)	Sep. 30, 2013USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Restructuring Reserve [Abstract]
Reductions in company's worldwide workforce	20.00%		26.00%
Reduction of overall cost structure | $ / qtr	2
Special charges for restructuring plan		$ 1.8			$ 5.6
Severance costs for affected employees		0.4			1.1
Other restructuring related costs		0.1			0.2
Non-cash stock based compensation expense		$ 1.3
Annualized savings			$ 16
Lease/rental termination charges for restructuring				$ 0.8	3.3
Equipment and improvements write-offs due to lease/rental terminations				$ 0.6	$ 1

Restructuring Expenses - Activi

Restructuring Expenses - Activity in Restructuring Liability Accounts (Detail) - 2013 Restructuring [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Restructuring Cost and Reserve [Line Items]
Beginning Balance	$ 2,889
Usage	(599)
Ending Balance	2,290
Relocation, move, transition travel, other [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance	89
Provision-net	13
Usage	(16)
Ending Balance	86
Lease/rental terminations [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance	2,800
Provision-net	(13)
Usage	(583)
Ending Balance	$ 2,204

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - $ / shares	Oct. 16, 2015	Sep. 30, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Common stock, par value		$ 0.001	$ 0.001
Preferred stock, par value		$ 0.001	$ 0.001
Subsequent Event [Member] | Preferred Shares Rights Agreement [Member]
Subsequent Event [Line Items]
Common stock, par value	$ 0.001
Dividend payable, Record Date	Oct. 26, 2015
Preferred stock, par value	$ 0.001
Rights exercise price	$ 6.69
Preferred Shares Rights Agreement, description	Each Right entitles the registered holder to purchase from the Company one one-thousandth of a share of Series A Participating Preferred Stock, par value $0.001 per share (“Preferred Shares”), of the Company at an exercise price of $6.69 per one one-thousandth of a Preferred Share, subject to adjustment.
Subsequent Event [Member] | Preferred Shares Rights Agreement [Member] | Minimum [Member]
Subsequent Event [Line Items]
Percentage of ownership restriction by person or group	20.00%