0001437749-23-023684 | 10-Q | XBRL Viewer

Note 6 - Select Balance Sheet and Statement of Operations Information (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of Inventory, Current [Table Text Block]

	*June 30,*		*December 31,*
	*2023*		*2022*
Raw materials	$	2,211	$	2,478
Work-in-progress		1,596		2,112
Finished goods		19,129		19,316
Total inventory	$	22,936	$	23,906

Property, Plant and Equipment [Table Text Block]

	*Useful Lives*		*June 30,*			*December 31,*
	*(in years)*		*2023*			*2022*
Lab equipment tooling and molds		4 – 10	$	3,576		$	4,356
Office furniture and equipment		6 – 10		1,249			1,240
Leasehold improvements		up to 10		621			794
Computers and software		3		934			906
Vehicles		5 – 7		37			37
Demo units		5		214			214
Total property and equipment				6,631			7,547
Less: Accumulated depreciation				(4,991	)		(5,690	)
Total property and equipment, net			$	1,640		$	1,857

Schedule of Other Current Assets [Table Text Block]

	*June 30,*		*December 31,*
	*2023*		*2022*
Government remittances (1)	$	1,197	$	1,602
Consideration receivable from subsidiaries sale		231		629
Deferred financing costs		4		301
Sundry assets and miscellaneous		552		1,170
Total other current assets	$	1,984	$	3,702

Schedule of Accrued Expenses and Other Current Liabilities [Table Text Block]

	*June 30,*		*December 31,*
	*2023*		*2022*
Payroll and related expense	$	1,601	$	2,244
Accrued expenses		4,023		5,045
Commission accrual		2,445		3,761
Sales and consumption taxes		4,994		5,617
Total accrued expenses and other current liabilities	$	13,063	$	16,667

Schedule of Product Warranty Liability [Table Text Block]

	*June 30,*			*December 31,*
	*2023*			*2022*
Balance as of the beginning of the period	$	1,482		$	1,753
Warranties issued during the period		78			993
Warranty costs incurred during the period		(303	)		(1,264	)
Balance at the end of the period	$	1,257		$	1,482
Current		880			1,074
Long-term		377			408
Total	$	1,257		$	1,482

Schedule of Finance Expenses [Table Text Block]

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
Interest expense	$	1,487	$	969	$	2,930	$	1,827
Accretion on long-term debt and amortization of fees		66		65		131		130
Total finance expenses	$	1,553	$	1,034	$	3,061	$	1,957

Note 17 - Related Party Transactions (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2020	Jan. 01, 2021	Jan. 01, 2018
Revenue from Contract with Customer, Including Assessed Tax	$ 20,075	$ 27,266	$ 40,606	$ 53,672
Venus Concept Singapore Pte. Ltd (Venus Singapore) [Member]
Disposal Group, Including Discontinued Operation, Percentage of Ownership					55.00%
Technicalbiomed Co., Ltd. (TBC) [Member]
Revenue from Contract with Customer, Including Assessed Tax	114	329	322	736
Senior Officer [Member] \| Technicalbiomed Co., Ltd. (TBC) [Member]
Equity Method Investment, Ownership Percentage						45.00%	30.00%
Venus Concept Singapore Pte. Ltd (Venus Singapore) [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 62	$ 141	$ 122	$ 319

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Note 6 - Select Balance Sheet and Statement of Operations Information

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Balance Sheet and Income Statement Disclosures [Text Block]

6. SELECT BALANCE SHEET AND STATEMENT OF OPERATIONS INFORMATION

Inventory

Inventory consists of the following:

	*June 30,*		*December 31,*
	*2023*		*2022*
Raw materials	$	2,211	$	2,478
Work-in-progress		1,596		2,112
Finished goods		19,129		19,316
Total inventory	$	22,936	$	23,906

Additions to inventory are primarily comprised of newly produced units and applicators, refurbishment cost from demonstration units and used equipment which were reacquired during the period from upgraded sales. The Company expensed $5,124 and $11,956 in cost of goods sold in the three and six months ended June 30, 2023, respectively. The Company expensed $7,731 and $15,231 in cost of goods sold in the three and six months ended June 30, 2022, respectively. The balance of cost of goods sold represents the sale of applicators, parts and warranties.

The Company provides for excess and obsolete inventories when conditions indicate that the inventory cost is not recoverable due to physical deterioration, usage, obsolescence, reductions in estimated future demand and reductions in selling prices. Inventory provisions are measured as the difference between the cost of inventory and net realizable value to establish a lower cost basis for the inventories. As of June 30, 2023 and December 31, 2022, a provision for obsolescence of $2,897 and $3,258 was taken against inventory, respectively.

Property and Equipment, Net

Property and equipment, net consist of the following:

	*Useful Lives*		*June 30,*			*December 31,*
	*(in years)*		*2023*			*2022*
Lab equipment tooling and molds		4 – 10	$	3,576		$	4,356
Office furniture and equipment		6 – 10		1,249			1,240
Leasehold improvements		up to 10		621			794
Computers and software		3		934			906
Vehicles		5 – 7		37			37
Demo units		5		214			214
Total property and equipment				6,631			7,547
Less: Accumulated depreciation				(4,991	)		(5,690	)
Total property and equipment, net			$	1,640		$	1,857

Depreciation expense amounted to $144 and $246 for the three months ended June 30, 2023 and 2022, respectively. Depreciation expense was $309 and $490 for the six months ended June 30, 2023 and 2022, respectively.

Other Current Assets

	*June 30,*		*December 31,*
	*2023*		*2022*
Government remittances (1)	$	1,197	$	1,602
Consideration receivable from subsidiaries sale		231		629
Deferred financing costs		4		301
Sundry assets and miscellaneous		552		1,170
Total other current assets	$	1,984	$	3,702

(1) Government remittances are receivables from the local tax authorities for refunds of sales taxes and income taxes.

Accrued Expenses and Other Current Liabilities

	*June 30,*		*December 31,*
	*2023*		*2022*
Payroll and related expense	$	1,601	$	2,244
Accrued expenses		4,023		5,045
Commission accrual		2,445		3,761
Sales and consumption taxes		4,994		5,617
Total accrued expenses and other current liabilities	$	13,063	$	16,667

Warranty Accrual

The following table provides the details of the change in the Company’s warranty accrual:

	*June 30,*			*December 31,*
	*2023*			*2022*
Balance as of the beginning of the period	$	1,482		$	1,753
Warranties issued during the period		78			993
Warranty costs incurred during the period		(303	)		(1,264	)
Balance at the end of the period	$	1,257		$	1,482
Current		880			1,074
Long-term		377			408
Total	$	1,257		$	1,482

Finance Expenses

The following table provides the details of the Company’s finance expenses:

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
Interest expense	$	1,487	$	969	$	2,930	$	1,827
Accretion on long-term debt and amortization of fees		66		65		131		130
Total finance expenses	$	1,553	$	1,034	$	3,061	$	1,957

Note 14 - Stockholders Equity - Stock-based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Total stock-based compensation	$ 369	$ 558	$ 850	$ 1,001
Cost of Sales [Member]
Total stock-based compensation	11	13	26	21
Selling and Marketing Expense [Member]
Total stock-based compensation	76	134	185	309
General and Administrative Expense [Member]
Total stock-based compensation	251	322	551	551
Research and Development Expense [Member]
Total stock-based compensation	$ 31	$ 89	$ 88	$ 120

Note 11 - Madryn Long-term Debt and Convertible Notes - Scheduled Payments (Details) - Secured Subordinated Convertible Notes [Member] $ in Thousands	Jun. 30, 2023 USD ($)
2023	$ 1,608
2024	1,628
2025	28,217
Total	$ 31,453

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		12 Months Ended	18 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (7,321)		$ (10,512)	$ (16,944)	$ (19,148)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization				2,032	2,212
Stock-based compensation				850	1,001
Provision for expected credit losses	358	$ 618		977	3,521	$ 7,337
Provision for inventory obsolescence				674	862
Finance expenses and accretion				680	182
Deferred tax expense (recovery)				78	(283)
Loss on sale of subsidiary				76	0
Loss on disposal of property and equipment				0	31
Changes in operating assets and liabilities:
Accounts receivable short-term and long-term				6,153	(2,492)
Inventories				297	(2,682)
Prepaid expenses				207	568
Advances to suppliers				132	(3,797)
Other current assets				1,642	(115)
Operating right-of-use assets, net				879	6,057
Other long-term assets				(268)	(79)
Trade payables				259	2,361
Accrued expenses and other current liabilities				(4,185)	(1,969)
Current operating lease liabilities				(236)	(1,764)
Severance pay funds				154	2
Unearned interest income				(887)	284
Long-term operating lease liabilities				(555)	(4,293)
Other long-term liabilities				(25)	(172)
Net cash used in operating activities				(8,010)	(19,713)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment				(92)	(251)
Net cash used in investing activities				(92)	(251)
CASH FLOWS FROM FINANCING ACTIVITIES:
2023 Multi-Tranche Private Placement, net of costs of $367				1,633	0
Proceeds from exercise of options				0	23
Proceeds from issuance of common stock				1,109	272
Repayment of government assistance loans				0	(543)
Dividends from subsidiaries paid to non-controlling interest				(87)	(124)
Net cash (used in) provided by financing activities				2,655	(372)
NET DECREASE IN CASH AND CASH EQUIVALENTS AND RESTRICTED CASH				(5,447)	(20,336)
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH — Beginning of period		$ 11,569		11,569	30,876	30,876	$ 30,876
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH — End of period	$ 6,122		$ 10,540	6,122	10,540	$ 11,569	$ 6,122
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid for income taxes				18	224
Cash paid for interest				$ 2,381	$ 1,775

Note 6 - Select Balance Sheet and Statement of Operations Information - Warranty Accrual (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Balance as of the beginning of the period	$ 1,482	$ 1,753
Warranties issued during the period	78	993
Warranty costs incurred during the period	(303)	(1,264)
Balance at the end of the period	1,257	1,482
Current	880	1,074
Long-term	377	408
Total	$ 1,257	$ 1,482

Note 2 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	May 11, 2023	May 11, 2023	May 10, 2023	Jun. 30, 2023 USD ($)	Jan. 01, 2023 USD ($)	Dec. 31, 2022 USD ($)
Retained Earnings (Accumulated Deficit)				$ (241,719)		$ (224,105)
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Retained Earnings (Accumulated Deficit)					$ (500)
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	15	15
Reverse Stock Split [Member] \| Minimum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio			5
Reverse Stock Split [Member] \| Maximum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio			15

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Note 11 - Madryn Long-term Debt and Convertible Notes (Details Textual) - USD ($)		3 Months Ended		6 Months Ended
	Dec. 09, 2020	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.0001	$ 0.0001		$ 0.0001		$ 0.0001
Madryn Credit Agreement [Member]
Repayments of Debt	$ 42,500,000
Secured Subordinated Convertible Notes [Member] \| Madryn Noteholders [Member]
Debt Instrument, Face Amount	$ 26,700,000
Long-Term Debt, Gross		$ 27,200,000		$ 27,200,000
Debt Instrument, Default, Increase in Interest Rate	4.00%
Debt Instrument, Termination, Minimum Principal Outstanding	$ 10,000
Debt Instrument, Convertible, Conversion Price (in dollars per share)	$ 48.75
Interest Expense		540,000	$ 540,000	1,074,000	$ 1,074,000
Repayments of Long-Term Debt		$ 0		$ 0
Debt Instrument, Maturity Date	Dec. 09, 2025
Secured Subordinated Convertible Notes [Member] \| Madryn Noteholders [Member] \| Original Issuance Of Notes To Third Anniversary Date [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Secured Subordinated Convertible Notes [Member] \| Madryn Noteholders [Member] \| After the Third Anniversary [Member]
Debt Instrument, Interest Rate, Stated Percentage	6.00%

Note 16 - Segment and Geographic Information - Schedule of Revenue by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Total revenue	$ 20,075	$ 27,266	$ 40,606	$ 53,672
UNITED STATES
Total revenue	9,757	13,417	20,498	26,546
Non-US [Member]
Total revenue	$ 10,318	$ 13,849	$ 20,108	$ 27,126

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

+ Details

Note 8 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Amortization of Intangible Assets	$ 866	$ 865	$ 1,722	$ 1,722

Note 7 - Leases (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Lease, Cost [Table Text Block]

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
Operating lease cost	$	503	$	607	$	1,013	$	941
Short-term lease cost		—		—		—		—
Total lease cost	$	503	$	607	$	1,013	$	941

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
Operating cash outflows from operating leases	$	503	$	607	$	1,013	$	941

	At June 30,
	2023			2022
Operating leases
Weighted-average remaining lease term (in years)		3.44			4.29
Weighted-average discount rate		4.00	%		4.00	%

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

Years ending December 31,	*Operating leases*
2023	$	780
2024		1,407
2025		1,228
2026		1,039
2027		594
Thereafter		544
Imputed Interest (1)		(355	)
Total	$	5,237

Note 13 - Common Stock Reserved for Issuance - Common Stock Reserved for Issuance (Details) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Outstanding stock options and RSUs (in dollars per share)	$ 1,019,837	$ 875,524
Shares reserved for future option grants and RSUs (in shares)	64,292	24,999
Total common stock reserved for issuance (in shares)	14,149,339	6,378,417
Lincoln Park [Member]
Total common stock reserved for issuance (in shares)	711,180	1,054,299
Madryn Noteholders [Member]
Total common stock reserved for issuance (in shares)	558,666	547,714
Non-Voting Preferred Stock [Member]
Shares reserved for conversion of future preferred share issuance (in shares)	0	80,617
Voting Preferred Stock [Member]
Shares reserved for conversion of future preferred share issuance (in shares)	7,860,916	609,891
Common Stock [Member]
Outstanding common stock warrants (in shares)	1,061,930	1,061,930
Preferred Stock [Member]
Preferred shares (in shares)	2,872,518	2,123,443

Note 13 - Common Stock Reserved for Issuance (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Schedule of Common Stock Reserved for Issuance [Table Text Block]

	*June 30, 2023*		*December 31, 2022*
Outstanding common stock warrants		1,061,930		1,061,930
Outstanding stock options and RSUs		1,019,837		875,524
Preferred shares		2,872,518		2,123,443
Shares reserved for conversion of future non-voting preferred share issuance		—		80,617
Shares reserved for conversion of future voting preferred share issuance		7,860,916		609,891
Shares reserved for future option grants and RSUs		64,292		24,999
Shares reserved for Lincoln Park		711,180		1,054,299
Shares reserved for Madryn Noteholders		558,666		547,714
Total common stock reserved for issuance		14,149,339		6,378,417

Note 14 - Stockholders Equity (Details Textual)							1 Months Ended				3 Months Ended			6 Months Ended		12 Months Ended		18 Months Ended	24 Months Ended	36 Months Ended
Note 14 - Stockholders Equity (Details Textual)	May 15, 2023 USD ($) shares	May 11, 2023	May 11, 2023	May 10, 2023	Jul. 12, 2022 USD ($) $ / shares shares	Dec. 15, 2021 USD ($) $ / shares shares	Nov. 30, 2022 USD ($) $ / shares shares	Jul. 31, 2022 USD ($) shares	Nov. 30, 2017 shares	Nov. 30, 2010	Jun. 30, 2023 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) shares	Jun. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares	Jun. 30, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Jun. 30, 2023 $ / shares shares	May 31, 2023 USD ($) $ / shares	Dec. 31, 2021 shares	Jul. 13, 2021 $ / shares	Dec. 09, 2020 $ / shares	Jun. 16, 2020 USD ($) $ / shares shares
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares											$ 0.0001			$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001				$ 0.0001
Proceeds from Issuance of Common Stock														$ 1,109,000	$ 272,000
Stock Issued During Period, Value, New Issues											$ 71,000	$ 745,000	$ 48,000
Proceeds from Issuance of Private Placement														1,633,000	0
Payments of Stock Issuance Costs														$ 367,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares) \| shares											14,149,339			14,149,339		14,149,339	6,378,417	14,149,339		14,149,339
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Payments														$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value											$ 0		$ 0	$ 0	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares											$ 3.38		$ 10.05	$ 2.89	$ 20.10
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value											$ 322,000		$ 411,000	$ 681,000	$ 775,000
The 2010 Share Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)									10 years	7 years
Common Stock, Capital Shares Reserved for Future Issuance (in shares) \| shares									2,738								6,284
The 2019 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares) \| shares											30,000			30,000		30,000		30,000		30,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares) \| shares											61,554			61,554		61,554	18,715	61,554		61,554
Share-based Compensation Arrangement by Share-based Payment Award, Increase in Authorized Shares, Percentage of Outstanding Stock Maximum														4.00%
Series A Preferred Stock [Member]
Preferred Stock, Shares Outstanding (in shares) \| shares																						252,717
Voting Preferred Stock [Member]
Preferred Stock, Liquidation Preference Per Share (in dollars per share) \| $ / shares							$ 30.00
Preferred Stock, Convertible, Conversion Ratio							0.6667
Preferred Stock, Convertible, Volume Weighted Average Price Per Common Share (in dollars per share) \| $ / shares							$ 18.75
Senior Preferred Stock [Member]
Preferred Stock, Convertible, Conversion Ratio	2.6667
Liquidation Preference, Multiplier	2.50
Conversion Price, Benchmark, Multiplier	2.75
Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares											118,729	224,378	26,667
Stock Issued During Period, Value, New Issues											$ 0	$ 1,000	$ 0
Equity Purchase Agreement [Member] \| Lincoln Park [Member]
Equity Purchase Agreement, Maximum Offering Amount																									$ 31,000,000.0
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares																									$ 0.0001
Equity Purchase Agreement, Maximum Shares Issuable (in shares) \| shares																									517,560
Equity Agreement, Maximum Percentage of Stock Outstanding																									19.99%
Equity Agreement, Minimum Average Purchase Price (in dollars per share) \| $ / shares																									$ 59.6325
Maximum Percentage of Outstanding Stock, Beneficial Ownership																									9.99%
Stock Issued During Period, Shares, New Issues (in shares) \| shares								20,000.00									26,666,000			229,139
Shares Issued, Price Per Share (in dollars per share) \| $ / shares											$ 40.50			$ 40.50		$ 40.50		$ 40.50		$ 40.50
Stock Issued During Period, Shares, Commitment Fee (in shares) \| shares																				13,971
Stock Issued During Period, Value, Commitment Fee																			$ 620,000
Deferred Offering Costs													$ 123,000		$ 123,000		$ 0		$ 123,000
Proceeds from Issuance of Common Stock								$ 300,000									$ 272,000
LPC Purchase Agreement 2022 [Member] \| Lincoln Park [Member]
Equity Purchase Agreement, Maximum Offering Amount					$ 11,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares					$ 0.0001
Equity Purchase Agreement, Maximum Shares Issuable (in shares) \| shares					858,224
Equity Agreement, Maximum Percentage of Stock Outstanding					19.99%
Maximum Percentage of Outstanding Stock, Beneficial Ownership					9.99%
Stock Issued During Period, Shares, New Issues (in shares) \| shares					50,000.00									343,116		780,000	433,336
Shares Issued, Price Per Share (in dollars per share) \| $ / shares											$ 3.23			$ 3.23		$ 3.23	$ 4.54	$ 3.23		$ 3.23			$ 3.97
Stock Issued During Period, Shares, Commitment Fee (in shares) \| shares					45,701
Stock Issued During Period, Value, Commitment Fee					$ 330,000
Proceeds from Issuance of Common Stock																		$ 8,700,000
Stock Issued During Period, Value, New Issues					$ 300,000									$ 1,109,000		$ 3,100,000	$ 1,970,000
The 2021 Private Placement [Member]
Proceeds from Issuance of Private Placement						$ 17,000,000.0
Payments of Stock Issuance Costs						$ 300,000
The 2021 Private Placement [Member] \| Convertible Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares						252,717
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares						$ 0.0001
The 2021 Private Placement [Member] \| Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares						653,894
The 2022 Private Placement [Member]
Proceeds from Issuance of Private Placement							$ 6,720,000
Payments of Stock Issuance Costs							$ 202,000
The 2022 Private Placement [Member] \| Convertible Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares							3,185,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares							$ 0.0001
Preferred Stock, Convertible, Shares Issuable (in shares) \| shares							2,123,443
The 2022 Private Placement [Member] \| Common Stock [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares							$ 0.0001
Stock Issued During Period, Shares, New Issues (in shares) \| shares							116,668
Multi-Tranche Private Placement 2023 [Member]
Equity Purchase Agreement, Maximum Offering Amount																					$ 9,000,000
Equity Purchase Agreement, Minimum Aggregate Purchase Amount Per Tranche																					$ 500,000
Multi-Tranche Private Placement 2023 [Member] \| Senior Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares	280,899
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares																					$ 0.0001
Proceeds from Issuance of Preferred Stock and Preference Stock	$ 2,000,000
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio		15	15
Reverse Stock Split [Member] \| Minimum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio				5
Reverse Stock Split [Member] \| Maximum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio				15

Note 8 - Intangible Assets

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Goodwill and Intangible Assets Disclosure [Text Block]

8. INTANGIBLE ASSETS

Intangible assets net of accumulated amortization and goodwill were as follows:

	*At June 30, 2023*
	*Gross Amount*		*Accumulated Amortization*			*Net Amount*
Customer relationships	$	1,400	$	(475	)	$	925
Brand		2,500		(1,197	)		1,303
Technology		16,900		(10,317	)		6,583
Supplier agreement		3,000		(1,614	)		1,386
Total intangible assets	$	23,800	$	(13,603	)	$	10,197

	*At December 31, 2022*
	*Gross Amount*		*Accumulated Amortization*			*Net Amount*
Customer relationships	$	1,400	$	(429	)	$	971
Brand		2,500		(1,066	)		1,434
Technology		16,900		(8,919	)		7,981
Supplier agreement		3,000		(1,467	)		1,533
Total intangible assets	$	23,800	$	(11,881	)	$	11,919

For the three months ended June 30, 2023 and 2022, amortization expense was $866 and $865, respectively. For the six months ended June 30, 2023 and 2022, amortization expense was $1,722 and $1,722, respectively.

Estimated amortization expense for the next five fiscal years and all years thereafter are as follows:

Years ending December 31,
2023	$	1,751
2024		3,473
2025		3,004
2026		656
2027		657
Thereafter		656
Total	$	10,197

Note 7 - Leases - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Operating lease cost	$ 503	$ 607	$ 1,013	$ 941
Short-term lease cost	0	0	0	0
Total lease cost	503	607	1,013	941
Operating cash outflows from operating leases	$ 503	$ 607	$ 1,013	$ 941
Weighted-average remaining lease term (in years) (Year)	3 years 5 months 8 days	4 years 3 months 14 days	3 years 5 months 8 days	4 years 3 months 14 days
Weighted-average discount rate	4.00%	4.00%	4.00%	4.00%

Note 14 - Stockholders Equity

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Equity [Text Block]

14. STOCKHOLDERS' EQUITY

Common Stock

The Company’s common stock confers upon its holders the following rights:

•

The right to participate and vote in the Company’s stockholder meetings, whether annual or special. Each share will entitle its holder, when attending and participating in the voting in person or via proxy, to one vote;

•

The right to a share in the distribution of dividends, whether in cash or in the form of bonus shares, the distribution of assets or any other distribution pro rata to the par value of the shares held by them; and

•

The right to a share in the distribution of the Company’s excess assets upon liquidation pro rata to the par value of the shares held by them.

Reverse Stock Split

At the annual and special meeting of the Company’s shareholders held on May 10, 2023, the Company’s shareholders granted the Company’s Board of Directors discretionary authority to implement the Reverse Stock Split and to fix the specific consolidation ratio within a range of one-for-five (1-for-5) to one-for-fifteen (1-for-15). On May 11, 2023, the Company filed an amendment to the Company’s Certificate of Incorporation to implement the Reverse Stock Split based on a one-for-fifteen (1-for-15) consolidation ratio. The Company’s common shares began trading on the Nasdaq Capital Market on a reverse split-adjusted basis under the Company’s existing trade symbol “VERO” at the opening of the market on May 12, 2023. In accordance with U.S. GAAP, the change has been applied retroactively.

Equity Purchase Agreement with Lincoln Park

On June 16, 2020, the Company entered into the Equity Purchase Agreement with Lincoln Park, which provides that, upon the terms and subject to the conditions and limitations set forth therein, the Company may sell to Lincoln Park up to $31,000 worth of shares of its common stock, par value $0.0001 per share, pursuant to its shelf registration statement. The purchase price of shares of common stock related to a future sale will be based on the then prevailing market prices of such shares at the time of sales as described in the Equity Purchase Agreement. The aggregate number of shares that the Company can sell to Lincoln Park under the Equity Purchase Agreement may in no case exceed 517,560 shares (subject to adjustment) of common stock (which is equal to approximately 19.99% of the shares of the common stock outstanding immediately prior to the execution of the Equity Purchase Agreement) (the “Exchange Cap”), unless (i) stockholder approval is obtained to issue shares above the Exchange Cap, in which case the Exchange Cap will no longer apply, or (ii) with Equity Purchase Agreement equals or exceeds $59.6325 per share (subject to adjustment) (which represents the minimum price, as defined under Nasdaq Listing Rule 5635(d), on the Nasdaq Global Market immediately preceding the signing of the Equity Purchase Agreement, such that the transactions contemplated by the Equity Purchase Agreement are exempt from the Exchange Cap limitation under applicable Nasdaq rules. Also, at no time may Lincoln Park (together with its affiliates) beneficially own more than 9.99% of the Company’s issued and outstanding common stock. Concurrently with entering into the Equity Purchase Agreement, the Company also entered into a registration rights agreement with Lincoln Park, pursuant to which it agreed to provide Lincoln Park with certain registration rights related to the shares of common stock issued under the Equity Purchase Agreement (the “Registration Rights Agreement”).

From commencement to expiry on July 1, 2022, the Company issued and sold to Lincoln Park 229,139 shares of its common stock at an average price of $40.50 per share, and 13,971 of these shares were issued to Lincoln Park as a commitment fee in connection with entering into the Equity Purchase Agreement (the “Commitment Shares”). The total value of the Commitment Shares of $620 together with the issuance costs of $123 were recorded as deferred issuance costs in the consolidated balance sheet at inception and were amortized into consolidated statements of stockholders’ equity proportionally based on proceeds received during the term of the Equity Purchase Agreement. In 2022, the Company issued 26,666 shares of its common stock and the proceeds from common stock issuances as of December 31, 2022 were $272, with no issuance costs. The proceeds in the amount of $272 were recorded in the condensed consolidated statements of cash flows as net cash proceeds from issuance of common stock. The Equity Purchase Agreement expired on July 1, 2022, and was replaced with the 2022 LPC Purchase Agreement discussed below.

2022 LPC Purchase Agreement with Lincoln Park

On July 12, 2022, the Company entered into the 2022 LPC Purchase Agreement with Lincoln Park, as the Equity Purchase Agreement expired on July 1, 2022. The 2022 LPC Purchase Agreement provides that, upon the terms and subject to the conditions and limitations set forth therein, the Company may sell to Lincoln Park up to $11,000 of shares (the “Purchase Shares”) of its common stock, par value $0.0001 per share. Concurrently with entering into the 2022 LPC Purchase Agreement, the Company also entered into a registration rights agreement (the “2022 LPC Registration Rights Agreement”) with Lincoln Park, pursuant to which it agreed to provide Lincoln Park with certain registration rights related to the shares issued under the 2022 LPC Purchase Agreement. The aggregate number of shares that the Company can issue to Lincoln Park under the 2022 LPC Purchase Agreement may not exceed 858,224 shares of common stock, which is equal to 19.99% of the shares of common stock outstanding immediately prior to the execution of the 2022 LPC Purchase Agreement (the “2022 Exchange Cap”), unless (i) stockholder approval is obtained to issue shares of common stock in excess of the 2022 Exchange Cap, in which case the 2022 Exchange Cap will no longer apply, or (ii) the average price of all applicable sales of common stock to Lincoln Park under the 2022 LPC Purchase Agreement equals or exceeds the lower of (i) the Nasdaq official closing price immediately preceding the execution of the 2022 LPC Purchase Agreement or (ii) the arithmetic average of the five Nasdaq official closing prices for the common stock immediately preceding the execution of the 2022 LPC Purchase Agreement, plus an incremental amount to take into account the issuance of the commitment shares to Lincoln Park under the 2022 LPC Purchase Agreement, such that the transactions contemplated by the 2022 LPC Purchase Agreement are exempt from the 2022 Exchange Cap limitation under applicable Nasdaq rules. In all instances, the Company may not sell shares of its common stock to Lincoln Park under the 2022 LPC Purchase Agreement if it would result in Lincoln Park beneficially owning more than 9.99% of the outstanding shares of common stock. Upon execution of the 2022 LPC Purchase Agreement, the Company issued 45,701 shares of common stock to Lincoln Park as a commitment fee in connection with entering into the 2022 LPC Purchase Agreement at the total amount of $330. Through December 31, 2022, the Company issued an additional 433,336 shares of common stock to Lincoln Park at an average price of $4.54 per share for a total value of $1,970. During the six months ended June 30, 2023, the Company issued an additional 343,116 shares of common stock to Lincoln Park at an average price of $3.23 per share, for a total value of $1,109. Further information regarding the 2022 LPC Purchase Agreement is contained in the Company’s Form 8-K filed with the SEC on July 12, 2022.

The 2021 Private Placement

On December 15, 2021, we entered into a securities purchase agreement pursuant to which we issued and sold to certain investors (collectively the "2021 Investors") an aggregate of 653,894 shares of our common stock and 252,717 shares of our non-voting convertible preferred stock (the “Non-Voting Preferred Stock”), par value $0.0001 per share, which are convertible upon receipt of a valid conversion notice by the Company from a 2021 Investor ("2021 Private Placement"). The gross proceeds from the securities sold in the 2021 Private Placement was $17.0 million. The costs incurred with respect to the 2021 Private Placement totaled $0.3 million and were recorded as a reduction of the 2021 Private Placement proceeds in the consolidated statements of stockholders’ equity. These Non-Voting Preferred Stock shares were subsequently converted to common stock upon issuance of the 2022 Private Placement described below.

Preferred Stock issued in December 2021

As noted above, in December 2021, the Company issued and sold to the 2021 Investors an aggregate of 252,717 shares of the Non-Voting Preferred Stock. The terms of the Non-Voting Preferred Stock were governed by a Certificate of Designation filed by the Company with the Secretary of State of the State of Delaware on December 14, 2021. On May 15, 2023, the Company filed with the Delaware Secretary of State a Certificate of Elimination with respect to the Company’s Non-Voting Preferred Stock, thereby returning the unused share balance to the status of authorized but unissued shares of “blank check” preferred stock of the Company. Refer to the Company's Annual Report on Form 10-K for the year ended December 31, 2022 filed with the SEC for a summary of the material terms and information regarding the issuance of the Non-Voting Preferred Stock.

The 2022 Private Placement

In November 2022, we entered into a securities purchase agreement with certain investors (collectively, the “2022 Investors”) pursuant to which the Company issued and sold to the 2022 Investors an aggregate of 116,668 shares of common stock, par value $0.0001 per share, and 3,185,000 shares of voting convertible preferred stock, par value $0.0001 per share (the "Voting Preferred Stock"), which are convertible into 2,123,443 shares of common stock upon receipt of a valid conversion notice from a 2022 Investor or at the option of the Company within 30 days following the occurrence of certain events (the "2022 Private Placement"). The 2022 Private Placement was completed on November 18, 2022. The gross proceeds from the securities sold in the 2022 Private Placement was $6,720. The costs incurred with respect to the 2022 Private Placement totaled $202 and were recorded as a reduction of the 2022 Private Placement proceeds in the consolidated statements of stockholders’ equity. Further information regarding the 2022 Private Placement is contained in the Company’s Form 8-K filed with the SEC on November 18, 2022.

Voting Preferred Stock issued in November 2022

As noted above, in November 2022, the Company issued and sold to certain 2022 Investors an aggregate of 3,185,000 shares of Voting Preferred Stock. The terms of the Voting Preferred Stock are governed by a Certificate of Designation filed by the Company with the Secretary of State of the State of Delaware on November 17, 2022. The following is a summary of the material terms of the Voting Preferred Stock:

•

Voting Rights. The Voting Preferred Stock votes with the Common Stock on an as-converted basis.

•

Liquidation. Each share of Voting Preferred Stock carries a liquidation preference, senior to the Common Stock in an amount equal to the greater of (a) $30.00 (being the issuance price) and (b) the amount that would be distributed in respect of such share of Voting Preferred Stock if it were converted into Common Stock and participated in such liquidating distribution with the other shares of Common Stock.

•

Conversion. The Voting Preferred Stock will convert into shares of Common Stock on a one for 0.6667 basis (i) at the option of a 2022 Investor upon delivery of a valid conversion notice to the Company or (ii) at the option of the Company within 30 days following the earlier to occur of (a) the date on which the volume-weighted average price of the Common Stock has been greater than or equal to $18.75 for 30 consecutive trading days and (b) the date on which the Company has reported two consecutive fiscal quarters of positive cash flow.

•

Dividends. Each share of Voting Preferred Stock is entitled to participate in dividends and other non-liquidating distributions (if, as and when declared by the Board of the Company) on an as-converted basis, pari passu with the Common Stock.

•

Redemption. The Voting Preferred Stock is not redeemable at the election of the Company or at the election of the holder.

•

Maturity. The Voting Preferred Stock shall be perpetual unless converted.

The 2023 Multi-Tranche Private Placement

In May 2023, we entered into a securities purchase agreement (the "2023 Multi-Tranche Private Placement Stock Purchase Agreement") with certain investors (collectively, the "2023 Investors") pursuant to which the Company may issue and sell to the 2023 Investors up to $9,000,000 in shares (the "2023 Multi-Tranche Private Placement") of newly-created senior convertible preferred stock, par value $0.0001 per share (the “Senior Preferred Stock”), in multiple tranches from time to time until December 31, 2025, subject to a minimum aggregate purchase amount of $500,000 in each tranche. The initial sale in the 2023 Multi-Tranche Private Placement occurred on May 15, 2023, under which the Company sold the 2023 Investors 280,899 shares of Senior Preferred Stock for an aggregate purchase price of $2,000,000 (the "Initial Placement"). The Company expects to use the proceeds of the Initial Placement, after the payment of transaction expenses, for general working capital purposes. The following is a summary of the material terms of the Senior Preferred Stock:

•

Voting Rights. The Senior Preferred Stock has aggregate number of votes equal to the product of (a) the quotient of (i) the aggregate purchase price paid under the Stock Purchase Agreement for all shares of Senior Preferred Stock issued and outstanding as of such time, divided by (ii) the highest purchase price paid by a holder for a share of Senior Preferred Stock prior to or as of such time, multiplied by (b) two. Such formula ensures that no share of senior preferred stock will ever have more than two votes per share, with such number of votes subject to reduction (but not increase) depending on the pricing of future sales of Senior Preferred Stock in the Private Placement. The Senior Preferred Stock votes with the Company’s common stock on all matters submitted to holders of common stock and does not vote as a separate class.

•

Liquidation. Each share of Senior Preferred Stock carries a liquidation preference, senior to the Common Stock and Voting Preferred Stock, in an amount equal to the product of the Purchase Price for such share, multiplied by 2.50.

•

Conversion. The Senior Preferred Stock will convert into shares of Common Stock on a one for 2.6667 basis at the option of (a) the investors at any time or (b) the Company within 30 days following the date on which the 30-day volume-weighted average price of the common stock exceeds the product of (i) the Purchase Price for the shares of senior preferred stock to be converted, multiplied by (ii) 2.75.

•

Dividends. Each share of Senior Preferred Stock is entitled to participate in dividends and other non-liquidating distributions (if, as and when declared by the Board of the Company) on an as-converted basis, pari passu with the Common Stock and Voting Preferred Stock.

•

Redemption. The Senior Preferred Stock is not redeemable at the election of the Company or at the election of the holder.

•

Maturity. The Senior Preferred Stock shall be perpetual unless converted.

2010 Share Option Plan

In November 2010, the Board adopted a share option plan (the “2010 Share Option Plan”) pursuant to which shares of the Company’s common stock are reserved for issuance upon the exercise of options to be granted to directors, officers, employees and consultants of the Company. The 2010 Share Option Plan is administered by the Board, which designates the options and dates of grant. Options granted vest over a period determined by the Board, originally had a contractual life of seven years, which was extended to ten years in November 2017 and are non-assignable except by the laws of descent. The Board has the authority to prescribe, amend and rescind rules and regulations relating to the 2010 Share Option Plan, provided that any such amendment or rescindment that would adversely affect the rights of an optionee that has received or been granted an option shall not be made without the optionee’s written consent. As of June 30, 2023, the number of shares of the Company’s common stock reserved for issuance and available for grant under the 2010 Share Option Plan was 2,738 (6,284 as of December 31, 2022).

2019 Incentive Award Plan

The 2019 Incentive Award Plan (the “2019 Plan”) was originally established under the name Restoration Robotics, Inc., as the 2017 Incentive Award Plan. It was adopted by the Board on September 12, 2017 and approved by the Company’s stockholders on September 14, 2017. The 2017 Incentive Award Plan was amended, restated, and renamed as set forth above, and was approved by the Company’s stockholders on October 4, 2019.

Under the 2019 Plan, 30,000 shares of common stock were initially reserved for issuance pursuant to a variety of stock-based compensation awards, including stock options, stock appreciation rights, performance stock awards, performance stock unit awards, restricted stock awards, restricted stock unit awards and other stock-based awards, plus the number of shares remaining available for future awards under the 2019 Plan as of the date we completed our business combination with Venus Ltd. and the business of Venus Ltd. became the primary business of the Company (the “Merger”). As of June 30, 2023, there were 61,554 shares of common stock available under the 2019 Plan (18,715 as of December 31, 2022). The 2019 Plan contains an “evergreen” provision, pursuant to which the number of shares of common stock reserved for issuance pursuant to awards under such plan shall be increased on the first day of each year from 2020 and ending in 2029 equal to the lesser of (A) four percent (4.00%) of the shares of stock outstanding on the last day of the immediately preceding fiscal year and (B) such smaller number of shares of stock as determined by the Board.

The Company recognized stock-based compensation for its employees and non-employees in the accompanying unaudited condensed consolidated statements of operations as follows:

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
Cost of sales	$	11	$	13	$	26	$	21
Selling and marketing		76		134		185		309
General and administrative		251		322		551		551
Research and development		31		89		88		120
Total stock-based compensation	$	369	$	558	$	850	$	1,001

Stock Options

The fair value of each option is estimated at the date of grant using the Black-Scholes option pricing formula with the following assumptions_:

	*Three Months Ended June 30,*						*Six Months Ended June 30,*
	*2023*			*2022*			*2023*			*2022*
Expected term (in years)		6.00			6.00			6.00			6.00
Risk-free interest rate		3.37	%		2.92	%		3.37-3.41	%		2.56-2.92	%
Expected volatility		42.72	%		42.89	%		42.98	%		42.56	%
Expected dividend rate		0	%		0	%		0	%		0	%

Expected Term—The expected term represents management’s best estimate for the options to be exercised by option holders.

Volatility—Since the Company does not have a trading history for its common stock, the expected volatility was derived from the historical stock volatilities of comparable peer public companies within its industry that are considered to be comparable to the Company’s business over a period equivalent to the expected term of the stock-based awards.

Risk-Free Interest Rate—The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the date of grant for zero-coupon U.S. Treasury notes with maturities approximately equal to the stock-based awards’ expected term.

Dividend Rate—The expected dividend is zero as the Company has not paid nor does it anticipate paying any dividends on its common stock in the foreseeable future.

Fair Value of Common Stock— Prior to the Merger, Venus Ltd. used the price per share in its latest sale of securities as an estimate of the fair value of its ordinary shares. After the closing of the Merger, the fair value of the Company’s common stock is used to estimate the fair value of the stock-based awards at grant date.

The following table summarizes stock option activity under the Company’s stock option plans:

	*Number of Shares*			*Weighted- Average Exercise Price per Share, $*		*Weighted- Average Remaining Contractual Term*		*Aggregate Intrinsic Value*
Outstanding – January 1, 2023		849,600		$	25.05		8.23	$	209
Options granted		211,031			2.89		-		—
Options exercised		-			-		-		—
Options forfeited/cancelled		(43,462	)		35.07		-		—
Outstanding – June 30, 2023		1,017,169			20.05		7.92	$	—
Exercisable – June 30, 2023		276,841			48.22		5.26	$	—
Expected to vest – after June 30, 2023		740,328		$	9.51		8.91	$	—

The following tables summarize information about stock options outstanding and exercisable at June 30, 2023:

	Options Outstanding						Options Exercisable
Exercise Price Range	Number		Weighted average remaining contractual term (years)		Weighted average Exercise Price		Options exercisable		Weighted average remaining contractual term (years)		Weighted average Exercise Price
$2.82 - $54.60		967,750		8.12	$	15.19		228,587		5.55	$	33.94
$63.90 - $119.25		46,638		3.92		99.45		45,473		3.85		99.76
$186.75 - $382.50		1,630		5.24		271.36		1,630		5.24		271.36
$405.00 - $438.75		644		1.79		405.21		644		1.79		405.21
$540.00 - $958.50		507		4.44		691.99		507		4.44		691.99
		1,017,169		7.92	$	20.05		276,841		5.26	$	48.22

The aggregate intrinsic value of options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s common stock for those options that had exercise prices lower than the fair value of the Company’s common stock. The total intrinsic value of options exercised were $nil and $nil for the three months ended June 30, 2023 and 2022, respectively. The total intrinsic value of options exercised were $nil and $nil for the six months ended June 30, 2023 and 2022, respectively.

The weighted-average grant date fair value of options granted was $3.38 and $10.05 per share for the three months ended June 30, 2023 and 2022, respectively. The weighted-average grant date fair value of options granted was $2.89 and $20.10 per share for the six months ended June 30, 2023 and 2022, respectively. The fair value of options vested during the three months ended June 30, 2023 and 2022 was $322 and $411, respectively. The fair value of options vested during the six months ended June 30, 2023 and 2022 was $681 and $775, respectively.

Restricted Stock Units

The following table summarizes information about RSUs outstanding at June 30, 2023:

	*Number of Shares*			*Weighted- Average Grant Date Fair Value per Share, $*
Outstanding – January 1, 2023		25,918		$	19.50
RSUs granted		—			—
RSUs forfeited/cancelled		(1,250	)		20.70
RSUs exercised		(22,000	)		20.70
Outstanding - June 30, 2023		2,668		$	8.70

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Note 3 - Net Loss Per Share

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Earnings Per Share [Text Block]

3. NET LOSS PER SHARE

Net Loss Per Share

Basic net loss per share is calculated by dividing net loss by the weighted-average number of shares of common stock outstanding during the period, without consideration for common stock equivalents. Diluted net loss per share is computed by dividing net loss by the weighted-average number of common stock equivalents outstanding for the period determined using the treasury-stock method. For purposes of this calculation, common stock warrants and stock options are considered to be common stock equivalents and are only included in the calculation of diluted net loss per share when their effect is dilutive.

The following table sets forth the computation of basic and diluted net loss and the weighted average number of shares used in computing basic and diluted net loss per share (in thousands, except per share data):

	*Three Months Ended June 30,*						*Six Months Ended June 30,*
	*2023*			*2022*			*2023*			*2022*
Numerator:
Net loss	$	(7,321	)	$	(10,512	)	$	(16,944	)	$	(19,148	)
Net loss allocated to stockholders of the Company	$	(7,409	)	$	(10,559	)	$	(17,066	)	$	(19,178	)
Denominator:
Weighted-average shares of common stock outstanding used in computing net loss per share, basic		5,471			4,276			5,355			4,271
Weighted-average shares of common stock outstanding used in computing net loss per share, diluted		5,471			4,276			5,355			4,271
Net loss per share:
Basic	$	(1.35	)	$	(2.47	)	$	(3.19	)	$	(4.49	)
Diluted	$	(1.35	)	$	(2.47	)	$	(3.19	)	$	(4.49	)

Due to the net loss, all the outstanding shares of common stock equivalents were excluded from the calculation of diluted net loss per share attributable to common stockholders for the quarters ended June 30, 2023 and 2022 because including them would have been antidilutive:

	*June 30, 2023*		*June 30, 2022*
Options to purchase common stock and restricted stock units ("RSUs")		1,019,837		488,255
Preferred stock		2,872,518		252,717
Shares reserved for convertible notes		558,666		547,593
Warrants for common stock		1,061,930		1,061,930
Total potential dilutive shares		5,512,951		2,350,495

Note 5 - Accounts Receivable - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Balance	$ 14,207	$ 13,619	$ 13,619	$ 11,997	$ 11,997
Write-offs	(1,332)	(30)			(5,715)
Provision	358	618	977	$ 3,521	7,337
Balance	$ 13,233	$ 14,207	$ 13,233		$ 13,619

Note 9 - Commitments and Contingencies - Contractual Obligation Maturity (Details) $ in Thousands	Jun. 30, 2023 USD ($)
2023, purchase and service commitments	$ 15,086
2024 and Thereafter, purchase and service commitments	0
Total	$ 15,086

Note 5 - Accounts Receivable (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lessor, Sales-type Lease, Term of Contract (Month)	36 months
Sales-type and Direct Financing Leases, Lease Receivable	$ 28,259		$ 40,377
Accounts Receivable, Allowance for Credit Loss	13,233	$ 14,207	$ 13,619	$ 11,997
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Accounting Standards Update 2016-13 [Member]
Accounts Receivable, Allowance for Credit Loss	$ 500

Note 2 - Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Significant Accounting Policies [Text Block]

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in its Annual Report on Form 10-K for the year ended December 31, 2022, filed with the Securities and Exchange Commission (the “SEC”) on March 27, 2023. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for fair presentation have been included. Operating results for the six months ended June 30, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. For further information, refer to the consolidated financial statements and footnotes thereto included in Item 8 of the Company’s most recent Annual Report on Form 10-K.

The preparation of these consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ materially from those estimates. The Company assessed certain accounting matters that generally require consideration of forecasted financial information in context with the information reasonably available to the Company as of June 30, 2023 and through the date of this report filing. The accounting matters assessed included, but were not limited to, the allowance for expected credit losses and the carrying value of intangible and long-lived assets.

At the annual and special meeting of the Company’s shareholders held on May 10, 2023, the Company’s shareholders granted the Company’s Board of Directors discretionary authority to implement a consolidation of the issued and outstanding common shares of the Company (a "Reverse Stock Split") and to fix the specific ratio within a range of one-for-five (1-for-5) to a maximum of a one-for-fifteen (1-for-15) consolidation. On May 11, 2023, the Company filed an amendment to the Company’s Certificate of Incorporation to implement the Reverse Stock Split based on a one-for-fifteen (1-for-15) consolidation ratio. The Company’s common shares began trading on the Nasdaq Capital Market on a split-adjusted basis under the Company’s existing trade symbol “VERO” at the opening of the market on May 12, 2023. In accordance with U.S. GAAP, the change has been applied retroactively.

Amounts reported in thousands within this report are computed based on the amounts in U.S. dollars. As a result, the sum of the components reported in thousands may not equal the total amount reported in thousands due to rounding. Certain columns and rows within tables may not add due to the use of rounded numbers. Percentages presented are calculated from the underlying numbers in dollars.

Accounting Policies

The accounting policies the Company follows are set forth in the Company’s audited consolidated financial statements for fiscal year 2022. For further information, refer to the consolidated financial statements and footnotes thereto included in Item 8 of the Company’s most recent Annual Report on Form 10-K. There have been no material changes to these accounting policies.

Recently Adopted Accounting Standards

In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Board Update (“ASU”) 2016-13, Financial Instruments – Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments, and also issued subsequent amendments to the initial guidance: ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-10, ASU 2019-11, and ASU 2020-02, which replace the existing incurred loss impairment model with an expected credit loss model and require a financial asset measured at amortized cost to be presented at the net amount expected to be collected. This guidance was adopted as of January 1, 2023. The Company recognized a charge of $0.5 million to opening retained earnings as a result of the adoption.

Recently Issued Accounting Standards Not Yet Adopted

In August 2020, the FASB issued ASU No. 2020-06 (“ASU 2020-06”): Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). ASU 2020-06 reduces the number of accounting models for convertible debt instruments by eliminating the cash conversion and beneficial conversion models. The diluted net income per share calculation for convertible instruments will require the Company to use the if-converted method. For contracts in an entity’s own equity, the type of contracts primarily affected by this update are freestanding and embedded features that are accounted for as derivatives under the current guidance due to a failure to meet the settlement conditions of the derivative scope exception. This update simplifies the related settlement assessment by removing the requirements to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted, and (iii) assess shareholder rights. ASU 2020-06 is effective for the Company on January 1, 2024, with early adoption permitted. ASU No. 2020-06 can be adopted on either a fully retrospective or modified retrospective basis. The Company is currently assessing the impact of applying this guidance as well as when to adopt this guidance.

Note 6 - Select Balance Sheet and Statement of Operations Information - Property and Equipment, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Lab equipment tooling and molds	$ 3,576	$ 4,356
Office furniture and equipment	1,249	1,240
Leasehold improvements	621	794
Computers and software	934	906
Demo units	214	214
Total property and equipment	6,631	7,547
Less: Accumulated depreciation	(4,991)	(5,690)
Total property and equipment, net	$ 1,640	1,857
Tools, Dies and Molds [Member] \| Minimum [Member]
Property and equipment, Useful lives (Year)	4 years
Tools, Dies and Molds [Member] \| Maximum [Member]
Property and equipment, Useful lives (Year)	10 years
Office Equipment [Member] \| Minimum [Member]
Property and equipment, Useful lives (Year)	6 years
Office Equipment [Member] \| Maximum [Member]
Property and equipment, Useful lives (Year)	10 years
Leasehold Improvements [Member] \| Maximum [Member]
Property and equipment, Useful lives (Year)	10 years
Computer Equipment [Member]
Property and equipment, Useful lives (Year)	3 years
Vehicles [Member]
Vehicles	$ 37	$ 37
Vehicles [Member] \| Minimum [Member]
Property and equipment, Useful lives (Year)	5 years
Vehicles [Member] \| Maximum [Member]
Property and equipment, Useful lives (Year)	7 years
Demo Units [Member]
Property and equipment, Useful lives (Year)	5 years

Note 4 - Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Fair Value, by Balance Sheet Grouping [Table Text Block]

	*Fair Value Measurements as of June 30, 2023*
	*Quoted Prices in Active Markets using Identical Assets (Level 1)*		*Significant Other Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*		*Total*
Assets
Guaranteed Investment Certificates	$	—	$	62	$	—	$	62
Total assets	$	—	$	62	$	—	$	62

	*Fair Value Measurements as of December 31, 2022*
	*Quoted Prices in Active Markets using Identical Assets (Level 1)*		*Significant Other Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*		*Total*
Assets
Guaranteed Investment Certificates	$	—	$	59	$	—	$	59
Total assets	$	—	$	59	$	—	$	59

Note 8 - Intangible Assets - Schedule of Intangible Assets Net of Accumulated Amortization and Goodwill (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Gross Amount	$ 23,800	$ 23,800
Accumulated amortization	(13,603)	(11,881)
Net Amount	10,197	11,919
Customer Relationships [Member]
Gross Amount	1,400	1,400
Accumulated amortization	(475)	(429)
Net Amount	925	971
Brand [Member]
Gross Amount	2,500	2,500
Accumulated amortization	(1,197)	(1,066)
Net Amount	1,303	1,434
Technology [Member]
Gross Amount	16,900	16,900
Accumulated amortization	(10,317)	(8,919)
Net Amount	6,583	7,981
Supplier Agreement [Member]
Gross Amount	3,000	3,000
Accumulated amortization	(1,614)	(1,467)
Net Amount	$ 1,386	$ 1,533

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Stock issuance costs	$ 367

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] The 2022 Private Placement [Member]	Preferred Stock [Member] Multi-Tranche Private Placement 2023 [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Total
Balance (in shares) at Dec. 31, 2021	252,717				4,265,506
Balance at Dec. 31, 2021					$ 27		$ 221,321		$ (180,405)		$ 653		$ 41,596
Net income loss — the Company					$ 0		0		(8,619)		0		(8,619)
Income attributable to non-controlling interest							0		0		(17)		(17)
Stock-based compensation							443		0		0		443
Options exercised (in shares)	0				1,098
Options exercised					$ 0		23		0		0		23
Balance (in shares) at Mar. 31, 2022	252,717				4,266,604
Balance at Mar. 31, 2022					$ 27		221,787		(189,024)		636		33,426
Balance (in shares) at Dec. 31, 2021	252,717				4,265,506
Balance at Dec. 31, 2021					$ 27		221,321		(180,405)		653		41,596
Income attributable to non-controlling interest													30
Balance (in shares) at Jun. 30, 2022	252,717				4,293,271
Balance at Jun. 30, 2022					$ 27		222,393		(199,583)		559		23,396
Balance (in shares) at Dec. 31, 2021	252,717				4,265,506
Balance at Dec. 31, 2021					$ 27		221,321		(180,405)		653		41,596
Balance (in shares) at Dec. 31, 2022		3,185,000	0		5,161,374
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022				$ 0		$ 0		$ (548)		$ 0		$ (548)
Balance at Dec. 31, 2022					$ 29		232,169		(224,105)		645		8,738
Balance (in shares) at Mar. 31, 2022	252,717				4,266,604
Balance at Mar. 31, 2022					$ 27		221,787		(189,024)		636		33,426
Issuance of common stock (in shares)	0				26,667
Issuance of common stock					$ 0		48		0		0		48
Net income loss — the Company					0		0		(10,559)		0		(10,559)
Income attributable to non-controlling interest					0		0		0		47		47
Stock-based compensation					0		558		0		0		558
Dividends from subsidiaries					$ 0		0		0		(124)		(124)
Balance (in shares) at Jun. 30, 2022	252,717				4,293,271
Balance at Jun. 30, 2022					$ 27		222,393		(199,583)		559		23,396
Balance (in shares) at Dec. 31, 2022		3,185,000	0		5,161,374
Balance at Dec. 31, 2022					$ 29		232,169		(224,105)		645		8,738
Restricted share units vested (in shares)		0	0		22,000
Restricted share units vested					$ 0		0		0		0		0
Issuance of common stock (in shares)		0	0		224,378
Issuance of common stock					$ 1		744		0		0		745
Net income loss — the Company					0		0		(9,657)		0		(9,657)
Income attributable to non-controlling interest					0		0		0		34		34
Stock-based compensation					$ 0		481		0		0		481
Balance (in shares) at Mar. 31, 2023		3,185,000	0		5,407,752
Balance at Mar. 31, 2023					$ 30		233,394		(234,310)		679		(207)
Balance (in shares) at Dec. 31, 2022		3,185,000	0		5,161,374
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022				$ 0		$ 0		$ (548)		$ 0		$ (548)
Balance at Dec. 31, 2022					$ 29		232,169		(224,105)		645		8,738
Income attributable to non-controlling interest													$ 122
Options exercised (in shares)													(0)
Balance (in shares) at Jun. 30, 2023		3,185,000	280,899		5,526,481
Balance at Jun. 30, 2023					$ 30		235,467		(241,719)		680		$ (5,542)
Balance (in shares) at Mar. 31, 2023		3,185,000	0		5,407,752
Balance at Mar. 31, 2023					$ 30		233,394		(234,310)		679		(207)
Issuance of common stock (in shares)		0	0		118,729
Issuance of common stock					$ 0		71		0		0		71
Net income loss — the Company			$ 0		0		0		(7,409)		0		(7,409)
Income attributable to non-controlling interest			0		0		0		0		88		88
Stock-based compensation			$ 0		$ 0		369		0		0		369
2023 Private Placement shares, net of costs (in shares)		0	280,899		0
2023 Private Placement shares, net of costs					$ 0		1,206		0		0		1,206
Beneficial conversion feature					0		427		0		0		427
Dividends from subsidiaries			$ 0		$ 0		0		0		(87)		(87)
Balance (in shares) at Jun. 30, 2023		3,185,000	280,899		5,526,481
Balance at Jun. 30, 2023					$ 30		$ 235,467		$ (241,719)		$ 680		$ (5,542)

Note 6 - Select Balance Sheet and Statement of Operations Information - Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Raw materials	$ 2,211	$ 2,478
Work-in-progress	1,596	2,112
Finished goods	19,129	19,316
Total inventory	$ 22,936	$ 23,906

Note 10 - Main Street Term Loan

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Debt Disclosure [Text Block]

10. MAIN STREET TERM LOAN

On December 8, 2020, the Company executed a loan and security agreement (the "MSLP Loan Agreement"), a promissory note (the "MSLP Note"), and related documents for a loan in the aggregate amount of $50,000 for which City National Bank of Florida (“CNB”) will serve as a lender pursuant to the Main Street Priority Loan Facility as established by the Board of Governors of the Federal Reserve System Section 13(3) of the Federal Reserve Act (the “MSLP Loan”). On December 9, 2020, the MSLP Loan had been funded and the transaction was closed. The MSLP Note has a term of five years and bears interest at a rate per annum equal to 30-day LIBOR plus 3%. On December 8, 2023 and December 8, 2024, the Company must make an annual payment of principal plus accrued but unpaid interest in an amount equal to fifteen percent (15%) of the outstanding principal balance of the MSLP Note (inclusive of accrued but unpaid interest). The entire outstanding principal balance of the MSLP Note together with all accrued and unpaid interest is due and payable in full on December 8, 2025. The Company may prepay the MSLP Loan at any time without incurring any prepayment penalties. The MSLP Note provides for customary events of default, including, among others, those relating to a failure to make payment, bankruptcy, breaches of representations and covenants, and the occurrence of certain events. In addition, the MSLP Loan Agreement and MSLP Note contain various covenants that limit the Company’s ability to engage in specified types of transactions. Subject to limited exceptions, these covenants limit the Company’s ability, without CNB’s consent, to, among other things, sell, lease, transfer, exclusively license or dispose of the Company’s assets, incur, create, or permit to exist additional indebtedness, or liens, to make dividends and other restricted payments, and to make certain changes to its ownership structure.

As of June 30, 2023 and December 31, 2022, the Company was in compliance with all required covenants.

The scheduled payments on the outstanding borrowings as of June 30, 2023 are as follows:

		*As of June 30, 2023*
2023	$	9,889
2024		10,239
2025		40,365
Total	$	60,493

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Note 15 - Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) (Parentheticals)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statutory Rate	21.00%	21.00%	21.00%	21.00%

Note 18 - Subsequent Events (Details Textual) - Multi-Tranche Private Placement 2023 [Member] - Senior Preferred Stock [Member] - USD ($)	Jul. 12, 2023	May 15, 2023
Stock Issued During Period, Shares, New Issues (in shares)		280,899
Proceeds from Issuance of Preferred Stock and Preference Stock		$ 2,000,000
Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues (in shares)	500,000
Proceeds from Issuance of Preferred Stock and Preference Stock	$ 2,000,000

Note 6 - Select Balance Sheet and Statement of Operations Information - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Payroll and related expense	$ 1,601	$ 2,244
Accrued expenses	4,023	5,045
Commission accrual	2,445	3,761
Sales and consumption taxes	4,994	5,617
Total accrued expenses and other current liabilities	$ 13,063	$ 16,667

Note 14 - Stockholders Equity - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Outstanding, number of shares (in shares)			849,600
Outstanding, weighted average exercise price (in dollars per share)			$ 25.05
Outstanding, weighted average remaining contractual term (Year)			7 years 11 months 1 day		8 years 2 months 23 days
Outstanding, aggregate intrinsic value	$ 0		$ 0		$ 209
Options granted, number of shares (in shares)			211,031
Options granted, weighted average exercise price (in dollars per share)			$ 2.89
Options granted, aggregate intrinsic value			$ 0
Options exercised, number of shares (in shares)			0
Options exercised, weighted average exercise price (in dollars per share)			$ 0
Options exercised, aggregate intrinsic value	$ 0	$ 0	$ 0	$ 0
Options forfeited/cancelled, number of shares (in shares)			(43,462)
Options forfeited/cancelled, weighted average exercise price (in dollars per share)			$ 35.07
Options forfeited/cancelled, aggregate intrinsic value (in dollars per share)			$ 0
Outstanding – June 30, 2023 (in shares)	1,017,169		1,017,169		849,600
Outstanding – June 30, 2023 (in dollars per share)	$ 20.05		$ 20.05		$ 25.05
Exercisable, number of shares (in shares)	276,841		276,841
Exercisable, weighted average exercise price (in dollars per share)	$ 48.22		$ 48.22
Exercisable, weighted average remaining contractual term (Year)			5 years 3 months 3 days
Exercisable, aggregate intrinsic value	$ 0		$ 0
Expected to vest, number of shares (in shares)	740,328		740,328
Expected to vest, weighted average exercise price (in dollars per share)	$ 9.51		$ 9.51
Expected to vest, weighted average remaining contractual term (Year)			8 years 10 months 28 days
Expected to vest, aggregate intrinsic value	$ 0		$ 0

Note 7 - Leases - Operating Lease Maturity (Details) $ in Thousands	Jun. 30, 2023 USD ($)
2023, operating lease	$ 780
2024, operating lease	1,407
2025, operating lease	1,228
2026, operating lease	1,039
2027, operating lease	594
Thereafter, operating lease	544
Imputed Interest (1)	(355)
Total	$ 5,237

Note 16 - Segment and Geographic Information (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
United States	$	9,757	$	13,417	$	20,498	$	26,546
International		10,318		13,849		20,108		27,126
Total revenue	$	20,075	$	27,266	$	40,606	$	53,672

Revenue from External Customers by Products and Services [Table Text Block]

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
Lease revenue	$	4,311	$	11,874	$	10,072	$	22,297
System revenue		12,313		11,548		23,377		23,422
Product revenue		2,586		3,080		5,532		6,577
Service revenue		865		764		1,625		1,376
Total revenue	$	20,075	$	27,266	$	40,606	$	53,672

Note 16 - Segment and Geographic Information - Schedule of Revenue by Type (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Total revenue	$ 20,075	$ 27,266	$ 40,606	$ 53,672
Leases [Member]
Total revenue	4,311	11,874	10,072	22,297
System [Member]
Total revenue	12,313	11,548	23,377	23,422
Product [Member]
Total revenue	2,586	3,080	5,532	6,577
Service [Member]
Total revenue	$ 865	$ 764	$ 1,625	$ 1,376

- Definition

+ References

+ Details

Note 15 - Income Taxes

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Income Tax Disclosure [Text Block]

15. INCOME TAXES

The Company generated a loss and recognized $189 of tax expense for the three months ended June 30, 2023, and $18 of tax benefit for the three months ended June 30, 2022, respectively. The Company generated a loss and recognized $424 of tax expense for the six months ended June 30, 2023, and $254 of tax expense for the six months ended June 30, 2022, respectively. A reconciliation of income tax (benefit) expense is as follows:

	*Three Months Ended June 30,*						*Six Months Ended June 30,*
	*2023*			*2022*			*2023*			*2022*
Loss before income taxes	$	(7,132	)	$	(10,530	)	$	(16,520	)	$	(18,894	)
Theoretical tax expense at the statutory rate (21% in 2023 and 2022)		(1,484	)		(2,211	)		(3,456	)		(3,968	)
Differences in jurisdictional tax rates		(281	)		(341	)		(548	)		(593	)
Valuation allowance		1,890			2,118			4,332			4,185
Non-deductible expenses		65			418			97			631
Other		(1	)		(2	)		(1	)		(1	)
Total income tax provision (recovery)		189			(18	)		424			254
Net loss	$	(7,321	)	$	(10,512	)	$	(16,944	)	$	(19,148	)

Income tax expense or benefit is recognized based on the actual loss incurred during the three and six months ended June 30, 2023 and 2022, respectively.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Note 4 - Fair Value Measurements

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Fair Value Disclosures [Text Block]

4. FAIR VALUE MEASUREMENTS

Financial assets and financial liabilities are initially recognized at fair value when the Company becomes a party to the contractual provisions of the financial instrument. Subsequently, all financial instruments are measured at amortized cost using the effective interest method.

The financial instruments of the Company consist of cash and cash equivalents, restricted cash, accounts receivable, long-term receivables, lines of credit, trade payables, government assistance loans, accrued expenses and other current liabilities, other long-term liabilities and long-term debt. In view of their nature, the fair value of these financial instruments approximates their carrying amounts.

The Company measures the fair value of its financial assets and financial liabilities using the fair value hierarchy. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The accounting guidance establishes a three-tiered hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value:

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

Guaranteed investment certificates are classified within Level 2 as the Company uses alternative pricing sources and models utilizing market observable inputs for valuation. The following tables set forth the fair value of the Company’s Level 1, Level 2 and Level 3 financial assets and liabilities within the fair value hierarchy:

	*Fair Value Measurements as of June 30, 2023*
	*Quoted Prices in Active Markets using Identical Assets (Level 1)*		*Significant Other Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*		*Total*
Assets
Guaranteed Investment Certificates	$	—	$	62	$	—	$	62
Total assets	$	—	$	62	$	—	$	62

	*Fair Value Measurements as of December 31, 2022*
	*Quoted Prices in Active Markets using Identical Assets (Level 1)*		*Significant Other Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*		*Total*
Assets
Guaranteed Investment Certificates	$	—	$	59	$	—	$	59
Total assets	$	—	$	59	$	—	$	59

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue
Revenues	$ 20,075	$ 27,266	$ 40,606	$ 53,672
Cost of goods sold:
Cost of goods and services sold	5,855	8,220	12,687	16,863
Gross profit	14,220	19,046	27,919	36,809
Operating expenses:
Selling and marketing	8,380	10,523	16,412	21,607
General and administrative	9,633	12,937	20,818	24,409
Research and development	1,965	2,712	4,602	5,355
Total operating expenses	19,978	26,172	41,832	51,371
Loss from operations	(5,758)	(7,126)	(13,913)	(14,562)
Other expenses:
Foreign exchange loss (gain)	(178)	2,370	(530)	2,375
Finance expenses	1,553	1,034	3,061	1,957
(Gain) loss on disposal of subsidiaries	(1)	0	76	0
Loss before income taxes	(7,132)	(10,530)	(16,520)	(18,894)
Income tax (benefit) expense	189	(18)	424	254
Net loss	(7,321)	(10,512)	(16,944)	(19,148)
Net loss attributable to stockholders of the Company	(7,409)	(10,559)	(17,066)	(19,178)
Net income attributable to non-controlling interest	$ 88	$ 47	$ 122	$ 30
Net loss per share:
Basic (in dollars per share)	$ (1.35)	$ (2.47)	$ (3.19)	$ (4.49)
Diluted (in dollars per share)	$ (1.35)	$ (2.47)	$ (3.19)	$ (4.49)
Weighted-average number of shares used in per share calculation:
Basic (in shares)	5,471	4,276	5,355	4,271
Diluted (in shares)	5,471	4,276	5,355	4,271
Leases [Member]
Revenue
Revenues	$ 4,311	$ 11,874	$ 10,072	$ 22,297
Cost of goods sold:
Cost of goods and services sold	721	2,761	2,450	5,461
Products and Services [Member]
Revenue
Revenues	15,764	15,392	30,534	31,375
Cost of goods sold:
Cost of goods and services sold	$ 5,134	$ 5,459	$ 10,237	$ 11,402

Note 1 - Nature of Operations (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	3 Months Ended			6 Months Ended		12 Months Ended		18 Months Ended	36 Months Ended
	Jul. 12, 2022	Jul. 31, 2022	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2023	Jun. 30, 2023	Jul. 13, 2021	Jun. 16, 2020
Retained Earnings (Accumulated Deficit)			$ (241,719)			$ (241,719)		$ (241,719)	$ (224,105)	$ (241,719)	$ (241,719)
Proceeds from Issuance of Common Stock						$ 1,109	$ 272
Stock Issued During Period, Value, New Issues			$ 71	$ 745	$ 48
Equity Purchase Agreement [Member] \| Lincoln Park [Member]
Equity Purchase Agreement, Maximum Offering Amount													$ 31,000
Stock Issued During Period, Shares, New Issues (in shares)		20,000.00							26,666,000		229,139
Proceeds from Issuance of Common Stock		$ 300							$ 272
Shares Issued, Price Per Share (in dollars per share)			$ 40.50			$ 40.50		$ 40.50		$ 40.50	$ 40.50
LPC Purchase Agreement 2022 [Member] \| Lincoln Park [Member]
Equity Purchase Agreement, Maximum Offering Amount	$ 11,000
Stock Issued During Period, Shares, New Issues (in shares)	50,000.00					343,116		780,000	433,336
Proceeds from Issuance of Common Stock										$ 8,700
Stock Issued During Period, Value, New Issues	$ 300					$ 1,109		$ 3,100	$ 1,970
Shares Issued, Price Per Share (in dollars per share)			$ 3.23			$ 3.23		$ 3.23	$ 4.54	$ 3.23	$ 3.23	$ 3.97

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References + Details

Note 15 - Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Loss before income taxes	$ (7,132)	$ (10,530)	$ (16,520)	$ (18,894)
Theoretical tax expense at the statutory rate (21% in 2023 and 2022)	(1,484)	(2,211)	(3,456)	(3,968)
Differences in jurisdictional tax rates	(281)	(341)	(548)	(593)
Valuation allowance	1,890	2,118	4,332	4,185
Non-deductible expenses	65	418	97	631
Other	(1)	(2)	(1)	(1)
Total income tax provision (recovery)	189	(18)	424	254
Net loss	$ (7,321)	$ (10,512)	$ (16,944)	$ (19,148)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 25
-Paragraph 1
-SubTopic 20
-Topic 940
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481913/940-20-25-1

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-8

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-9

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-11

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 205
-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480767/946-205-45-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483581/946-220-45-7

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(16))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(9))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(1)(d))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 19
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481231/810-10-45-19

Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482765/220-10-50-6

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 29: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-7

Reference 33: http://www.xbrl.org/2003/role/exampleRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 4J
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J

Reference 34: http://www.xbrl.org/2003/role/exampleRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 4K
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-2

Reference 38: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

Reference 39: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

+ Details

Note 16 - Segment and Geographic Information

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

16. SEGMENT AND GEOGRAPHIC INFORMATION

Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company's CODM is its Chief Executive Officer. The Company has determined it operates in a single operating segment and has one reportable segment, as the CODM reviews financial information presented on a consolidated basis accompanied by disaggregated information about revenues by geography and type for purposes of making operating decisions, allocating resources, and evaluating financial performance. The Company does not assess the performance of individual product lines on measures of profit or loss, or asset-based metrics. Therefore, the information below is presented only for revenues by geography and type.

Revenue by geographic location, which is based on the product shipped to location, is summarized as follows:

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
United States	$	9,757	$	13,417	$	20,498	$	26,546
International		10,318		13,849		20,108		27,126
Total revenue	$	20,075	$	27,266	$	40,606	$	53,672

As of June 30, 2023, long-lived assets in the amount of $10,562 were located in the United States and $1,275 were located in foreign locations. As of December 31, 2022, long-lived assets in the amount of $12,346 were located in the United States and $1,431 were located in foreign locations.

Revenue by type is a key indicator for providing management with an understanding of the Company’s financial performance, which is organized into four different categories:

1. Lease revenue – includes all system sales with typical lease terms of 36 months.

2. System revenue – includes all systems sales with payment terms within 12 months.

3. Product revenue – includes skincare, hair and other consumables payable upon receipt.

4. Service revenue – includes NeoGraft technician services, ad agency services and extended warranty sales.

The following table presents revenue by type:

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
Lease revenue	$	4,311	$	11,874	$	10,072	$	22,297
System revenue		12,313		11,548		23,377		23,422
Product revenue		2,586		3,080		5,532		6,577
Service revenue		865		764		1,625		1,376
Total revenue	$	20,075	$	27,266	$	40,606	$	53,672

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Note 5 - Accounts Receivable - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Gross accounts receivable	$ 62,835		$ 70,925
Unearned income	(2,467)		(3,354)
Allowance for expected credit losses	(13,233)	$ (14,207)	(13,619)	$ (11,997)
Accounts Receivable, after Allowance for Credit Loss	47,135		53,952
Current trade receivables	37,520		37,262
Current unearned interest income	(1,915)		(2,397)
Long-term trade receivables	12,082		20,044
Long-term unearned interest income	$ (552)		$ (957)

Note 14 - Stockholders Equity (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
Cost of sales	$	11	$	13	$	26	$	21
Selling and marketing		76		134		185		309
General and administrative		251		322		551		551
Research and development		31		89		88		120
Total stock-based compensation	$	369	$	558	$	850	$	1,001

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	*Three Months Ended June 30,*						*Six Months Ended June 30,*
	*2023*			*2022*			*2023*			*2022*
Expected term (in years)		6.00			6.00			6.00			6.00
Risk-free interest rate		3.37	%		2.92	%		3.37-3.41	%		2.56-2.92	%
Expected volatility		42.72	%		42.89	%		42.98	%		42.56	%
Expected dividend rate		0	%		0	%		0	%		0	%

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

	*Number of Shares*			*Weighted- Average Exercise Price per Share, $*		*Weighted- Average Remaining Contractual Term*		*Aggregate Intrinsic Value*
Outstanding – January 1, 2023		849,600		$	25.05		8.23	$	209
Options granted		211,031			2.89		-		—
Options exercised		-			-		-		—
Options forfeited/cancelled		(43,462	)		35.07		-		—
Outstanding – June 30, 2023		1,017,169			20.05		7.92	$	—
Exercisable – June 30, 2023		276,841			48.22		5.26	$	—
Expected to vest – after June 30, 2023		740,328		$	9.51		8.91	$	—

Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]

	Options Outstanding						Options Exercisable
Exercise Price Range	Number		Weighted average remaining contractual term (years)		Weighted average Exercise Price		Options exercisable		Weighted average remaining contractual term (years)		Weighted average Exercise Price
$2.82 - $54.60		967,750		8.12	$	15.19		228,587		5.55	$	33.94
$63.90 - $119.25		46,638		3.92		99.45		45,473		3.85		99.76
$186.75 - $382.50		1,630		5.24		271.36		1,630		5.24		271.36
$405.00 - $438.75		644		1.79		405.21		644		1.79		405.21
$540.00 - $958.50		507		4.44		691.99		507		4.44		691.99
		1,017,169		7.92	$	20.05		276,841		5.26	$	48.22

Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]

	*Number of Shares*			*Weighted- Average Grant Date Fair Value per Share, $*
Outstanding – January 1, 2023		25,918		$	19.50
RSUs granted		—			—
RSUs forfeited/cancelled		(1,250	)		20.70
RSUs exercised		(22,000	)		20.70
Outstanding - June 30, 2023		2,668		$	8.70

Note 15 - Income Taxes (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	*Three Months Ended June 30,*						*Six Months Ended June 30,*
	*2023*			*2022*			*2023*			*2022*
Loss before income taxes	$	(7,132	)	$	(10,530	)	$	(16,520	)	$	(18,894	)
Theoretical tax expense at the statutory rate (21% in 2023 and 2022)		(1,484	)		(2,211	)		(3,456	)		(3,968	)
Differences in jurisdictional tax rates		(281	)		(341	)		(548	)		(593	)
Valuation allowance		1,890			2,118			4,332			4,185
Non-deductible expenses		65			418			97			631
Other		(1	)		(2	)		(1	)		(1	)
Total income tax provision (recovery)		189			(18	)		424			254
Net loss	$	(7,321	)	$	(10,512	)	$	(16,944	)	$	(19,148	)

Note 5 - Accounts Receivable (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	*June 30,*			*December 31,*
	*2023*			*2022*
Gross accounts receivable	$	62,835		$	70,925
Unearned income		(2,467	)		(3,354	)
Allowance for expected credit losses		(13,233	)		(13,619	)
	$	47,135		$	53,952
Reported as:
Current trade receivables	$	37,520		$	37,262
Current unearned interest income		(1,915	)		(2,397	)
Long-term trade receivables		12,082			20,044
Long-term unearned interest income		(552	)		(957	)
	$	47,135		$	53,952

Contractual Commitments, Net of Allowance For Doubtful Accounts To Be Received Maturity [Table Text Block]

			*June 30,*
	*Total*		*2023*		*2024*		*2025*		*2026*		*2027*
Current financing receivables, net of allowance of $5,475	$	16,177	$	16,177	$	—	$	—	$	—	$	—
Long-term financing receivables, net of allowance of $536	$	12,082	$	—	$	10,334	$	1,734	$	14	$	—
	$	28,259	$	16,177	$	10,334	$	1,734	$	14	$	—

Accounts Receivable, Allowance for Credit Loss [Table Text Block]

Balance at January 1, 2022	$	11,997
Write-offs		(5,715	)
Provision		7,337
Balance at December 31, 2022	$	13,619
Write-offs		(30	)
Provision		618
Balance at March 31, 2023	$	14,207
Write-offs		(1,332	)
Provision		358
Balance at June 30, 2023	$	13,233

Note 9 - Commitments and Contingencies (Details Textual) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Purchase Obligation	$ 15,086
Contract Manufacturers [Member]
Purchase Obligation	15,100
Open Purchase Order [Member]
Purchase Obligation	$ 700
Percentage Of Open Purchase Order	25.00%

Significant Accounting Policies (Policies)	6 Months Ended
Significant Accounting Policies (Policies)	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	*Basis of Presentation* The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in its Annual Report on Form 10-K for the year ended December 31, 2022, filed with the Securities and Exchange Commission (the “SEC”) on March 27, 2023. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for fair presentation have been included. Operating results for the six months ended June 30, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. For further information, refer to the consolidated financial statements and footnotes thereto included in Item 8 of the Company’s most recent Annual Report on Form 10-K. The preparation of these consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ materially from those estimates. The Company assessed certain accounting matters that generally require consideration of forecasted financial information in context with the information reasonably available to the Company as of June 30, 2023 and through the date of this report filing. The accounting matters assessed included, but were not limited to, the allowance for expected credit losses and the carrying value of intangible and long-lived assets. At the annual and special meeting of the Company’s shareholders held on May 10, 2023, the Company’s shareholders granted the Company’s Board of Directors discretionary authority to implement a consolidation of the issued and outstanding common shares of the Company (a "Reverse Stock Split") and to fix the specific ratio within a range of one-for-five (1-for-5) to a maximum of a one-for-fifteen (1-for-15) consolidation. On May 11, 2023, the Company filed an amendment to the Company’s Certificate of Incorporation to implement the Reverse Stock Split based on a one-for-fifteen (1-for-15) consolidation ratio. The Company’s common shares began trading on the Nasdaq Capital Market on a split-adjusted basis under the Company’s existing trade symbol “VERO” at the opening of the market on May 12, 2023. In accordance with U.S. GAAP, the change has been applied retroactively. Amounts reported in thousands within this report are computed based on the amounts in U.S. dollars. As a result, the sum of the components reported in thousands may not equal the total amount reported in thousands due to rounding. Certain columns and rows within tables may not add due to the use of rounded numbers. Percentages presented are calculated from the underlying numbers in dollars.
Accounting Policies [Policy Text Block]	*Accounting Policies* The accounting policies the Company follows are set forth in the Company’s audited consolidated financial statements for fiscal year 2022. For further information, refer to the consolidated financial statements and footnotes thereto included in Item 8 of the Company’s most recent Annual Report on Form 10-K. There have been no material changes to these accounting policies.
New Accounting Pronouncements, Policy [Policy Text Block]	*Recently Adopted Accounting Standards* In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Board Update (“ASU”) 2016-13, Financial Instruments – Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments, and also issued subsequent amendments to the initial guidance: ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-10, ASU 2019-11, and ASU 2020-02, which replace the existing incurred loss impairment model with an expected credit loss model and require a financial asset measured at amortized cost to be presented at the net amount expected to be collected. This guidance was adopted as of January 1, 2023. The Company recognized a charge of $0.5 million to opening retained earnings as a result of the adoption. **Recently Issued Accounting Standards Not* Yet Adopted*** In August 2020, the FASB issued ASU No. 2020-06 (“ASU 2020-06”): Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). ASU 2020-06 reduces the number of accounting models for convertible debt instruments by eliminating the cash conversion and beneficial conversion models. The diluted net income per share calculation for convertible instruments will require the Company to use the if-converted method. For contracts in an entity’s own equity, the type of contracts primarily affected by this update are freestanding and embedded features that are accounted for as derivatives under the current guidance due to a failure to meet the settlement conditions of the derivative scope exception. This update simplifies the related settlement assessment by removing the requirements to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted, and (iii) assess shareholder rights. ASU 2020-06 is effective for the Company on January 1, 2024, with early adoption permitted. ASU No. 2020-06 can be adopted on either a fully retrospective or modified retrospective basis. The Company is currently assessing the impact of applying this guidance as well as when to adopt this guidance.

Note 9 - Commitments and Contingencies (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Contractual Obligation, Fiscal Year Maturity [Table Text Block]

Years ending December 31,	*Purchase and Service Commitments*
2023	$	15,086
2024 and Thereafter		—
Total	$	15,086

Note 14 - Stockholders Equity - Stock Options Outstanding and Exercisable (Details)	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Options outstanding, number (in shares) \| shares	1,017,169
Options outstanding, weighted average remaining contractual term (Year)	7 years 11 months 1 day
Options outstanding, weighted average exercise price (in dollars per share)	$ 20.05
Options exercisable (in shares) \| shares	276,841
Options exercisable, weighted average remaining contractual term (Year)	5 years 3 months 3 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 48.22
Range One [Member]
Exercise price range, lower limit (in dollars per share)	2.82
Exercise price range, upper limit (in dollars per share)	$ 54.60
Options outstanding, number (in shares) \| shares	967,750
Options outstanding, weighted average remaining contractual term (Year)	8 years 1 month 13 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 15.19
Options exercisable (in shares) \| shares	228,587
Options exercisable, weighted average remaining contractual term (Year)	5 years 6 months 18 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 33.94
Range Two [Member]
Exercise price range, lower limit (in dollars per share)	63.90
Exercise price range, upper limit (in dollars per share)	$ 119.25
Options outstanding, number (in shares) \| shares	46,638
Options outstanding, weighted average remaining contractual term (Year)	3 years 11 months 1 day
Options outstanding, weighted average exercise price (in dollars per share)	$ 99.45
Options exercisable (in shares) \| shares	45,473
Options exercisable, weighted average remaining contractual term (Year)	3 years 10 months 6 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 99.76
Range Three [Member]
Exercise price range, lower limit (in dollars per share)	186.75
Exercise price range, upper limit (in dollars per share)	$ 382.50
Options outstanding, number (in shares) \| shares	1,630
Options outstanding, weighted average remaining contractual term (Year)	5 years 2 months 26 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 271.36
Options exercisable (in shares) \| shares	1,630
Options exercisable, weighted average remaining contractual term (Year)	5 years 2 months 26 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 271.36
Range Four [Member]
Exercise price range, lower limit (in dollars per share)	405.00
Exercise price range, upper limit (in dollars per share)	$ 438.75
Options outstanding, number (in shares) \| shares	644
Options outstanding, weighted average remaining contractual term (Year)	1 year 9 months 14 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 405.21
Options exercisable (in shares) \| shares	644
Options exercisable, weighted average remaining contractual term (Year)	1 year 9 months 14 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 405.21
Range Five [Member]
Exercise price range, lower limit (in dollars per share)	540.00
Exercise price range, upper limit (in dollars per share)	$ 958.50
Options outstanding, number (in shares) \| shares	507
Options outstanding, weighted average remaining contractual term (Year)	4 years 5 months 8 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 691.99
Options exercisable (in shares) \| shares	507
Options exercisable, weighted average remaining contractual term (Year)	4 years 5 months 8 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 691.99

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 6,122	$ 11,569
Accounts receivable, net of allowance of $13,233 and $13,619 as of June 30, 2023, and December 31, 2022, respectively	37,520	37,262
Inventories	22,936	23,906
Prepaid expenses	1,481	1,688
Advances to suppliers	5,749	5,881
Other current assets	1,984	3,702
Total current assets	75,792	84,008
LONG-TERM ASSETS:
Long-term trade receivables	12,082	20,044
Deferred tax assets	876	947
Severance pay funds	586	741
Property and equipment, net	1,640	1,857
Operating right-of-use assets, net	4,983	5,862
Intangible assets	10,197	11,919
Total long-term assets	30,364	41,370
TOTAL ASSETS	106,156	125,378
CURRENT LIABILITIES:
Trade payables	8,293	8,033
Accrued expenses and other current liabilities	13,063	16,667
Current portion of long-term debt	7,735	7,735
Income taxes payable	434	117
Unearned interest income	1,915	2,397
Warranty accrual	880	1,074
Deferred revenues	1,050	1,765
Operating lease liabilities	1,571	1,807
Total current liabilities	34,941	39,595
LONG-TERM LIABILITIES:
Long-term debt	70,683	70,003
Income tax payable	385	374
Deferred tax liabilities	6	0
Accrued severance pay	696	867
Unearned interest revenue	552	957
Warranty accrual	377	408
Operating lease liabilities	3,666	4,221
Other long-term liabilities	392	215
Total long-term liabilities	76,757	77,045
TOTAL LIABILITIES	111,698	116,640
Commitments and Contingencies (Note 9)
STOCKHOLDERS’ EQUITY (Note 14):
Common Stock, $0.0001 par value: 300,000,000 shares authorized as of June 30, 2023 and December 31, 2022; 5,526,481 and 5,161,374 issued and outstanding as of June 30, 2023, and December 31, 2022, respectively	30	29
Additional paid-in capital	235,467	232,169
Accumulated deficit	(241,719)	(224,105)
TOTAL STOCKHOLDERS’ EQUITY	(6,222)	8,093
Non-controlling interests	680	645
Equity, Including Portion Attributable to Noncontrolling Interest	(5,542)	8,738
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 106,156	$ 125,378

Note 5 - Accounts Receivable

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Trade and Financing Receivables [Text Block]

5. ACCOUNTS RECEIVABLE

The Company’s products may be sold under subscription agreements with unencumbered title passing to the customer at the end of the lease term, which is generally 36 months. These arrangements are considered to be sales-type leases, where the present value of all cash flows to be received under the agreement is recognized upon shipment to the customer as lease revenue.

A financing receivable is a contractual right to receive money, on demand or on fixed or determinable dates, that is recognized as an asset on the Company's unaudited condensed consolidated balance sheets. The Company's financing receivables, consisting of sales-type leases, totaled $28,259 and $40,377 as of June 30, 2023 and December 31, 2022, respectively, and are included in accounts receivable and long-term receivables on the unaudited condensed consolidated balance sheets. The Company evaluates the credit quality of an obligor at lease inception and monitors credit quality over the term of the underlying transactions.

The Company performed an assessment of the allowance for expected credit losses as of June 30, 2023 and December 31, 2022. Based upon such assessment, the Company recorded an allowance for expected credit losses totaling $13,233 and $13,619 as of June 30, 2023, and December 31, 2022, respectively. The balance as of June 30, 2023 includes $0.5 million due to the adoption of revised guidance of Financial Instruments – Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments.

A summary of the Company’s accounts receivables is presented below:

	*June 30,*			*December 31,*
	*2023*			*2022*
Gross accounts receivable	$	62,835		$	70,925
Unearned income		(2,467	)		(3,354	)
Allowance for expected credit losses		(13,233	)		(13,619	)
	$	47,135		$	53,952
Reported as:
Current trade receivables	$	37,520		$	37,262
Current unearned interest income		(1,915	)		(2,397	)
Long-term trade receivables		12,082			20,044
Long-term unearned interest income		(552	)		(957	)
	$	47,135		$	53,952

Current subscription agreements are reported as part of accounts receivable. The following are the contractual commitments, net of allowance for expected credit losses, to be received by the Company over the next 5 years:

			*June 30,*
	*Total*		*2023*		*2024*		*2025*		*2026*		*2027*
Current financing receivables, net of allowance of $5,475	$	16,177	$	16,177	$	—	$	—	$	—	$	—
Long-term financing receivables, net of allowance of $536	$	12,082	$	—	$	10,334	$	1,734	$	14	$	—
	$	28,259	$	16,177	$	10,334	$	1,734	$	14	$	—

Accounts receivable do not bear interest and are typically not collateralized. The Company performs ongoing credit evaluations of its customers’ financial condition and maintains an allowance for expected credit losses. Uncollectible accounts are charged to expense when deemed uncollectible, and accounts receivable are presented net of an allowance for expected credit losses. Accounts receivable are deemed past due in accordance with the contractual terms of the agreement. Actual losses may differ from the Company’s estimates and could be material to its unaudited condensed consolidated financial position, results of operations and cash flows.

The allowance for expected credit losses consisted of the following activity:

Balance at January 1, 2022	$	11,997
Write-offs		(5,715	)
Provision		7,337
Balance at December 31, 2022	$	13,619
Write-offs		(30	)
Provision		618
Balance at March 31, 2023	$	14,207
Write-offs		(1,332	)
Provision		358
Balance at June 30, 2023	$	13,233

Note 6 - Select Balance Sheet and Statement of Operations Information (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Cost, Direct Material	$ 5,124	$ 7,731	$ 11,956	$ 15,231
Inventory Valuation Reserves	2,897		2,897		$ 3,258
Depreciation	$ 144	$ 309	$ 246	$ 490

Note 6 - Select Balance Sheet and Statement of Operations Information - Finance Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest expense	$ 1,487	$ 969	$ 2,930	$ 1,827
Accretion on long-term debt and amortization of fees	66	65	131	130
Total finance expenses	$ 1,553	$ 1,034	$ 3,061	$ 1,957

Note 10 - Main Street Term Loan - Schedule Payments on Outstanding Borrowings (Details) - MSLP Note [Member] $ in Thousands	Jun. 30, 2023 USD ($)
2023	$ 9,889
2024	10,239
2025	40,365
Total	$ 60,493

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Note 12 - Credit Facility

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Credit Facility Disclosure [Text Block]

12. CREDIT FACILITY

On August 29, 2018, Venus Ltd. entered into an Amended and Restated Loan Agreement as a guarantor with CNB, as amended on March 20, 2020, December 9, 2020 and August 26, 2021 (the “CNB Loan Agreement”), pursuant to which CNB agreed to make certain loans and other financial accommodations to certain of Venus Ltd.’s subsidiaries to be used to finance working capital requirements. In connection with the CNB Loan Agreement, Venus Ltd. also entered into a guaranty agreement with CNB dated as of August 29, 2018, as amended on March 20, 2020, December 9, 2020 and August 26, 2021 (the “CNB Guaranty”), pursuant to which Venus Ltd. agreed to guaranty the obligations of its subsidiaries under the CNB Loan Agreement. On March 20, 2020, the Company also entered into a Security Agreement with CNB (the “CNB Security Agreement”), as amended on December 9, 2020 and August 26, 2021, pursuant to which it agreed to grant CNB a security interest in substantially all of our assets to secure the obligations under the CNB Loan Agreement.

The CNB Loan Agreement contains various covenants that limit the Company’s ability to engage in specified types of transactions. Subject to limited exceptions, these covenants limit the Company’s ability, without CNB’s consent, to, among other things, sell, lease, transfer, exclusively license or dispose of the Company’s assets, incur, create, or permit to exist additional indebtedness, or liens, to make dividends and certain other restricted payments, and to make certain changes to its management and/or ownership structure. The Company is required to maintain $3,000 in cash in a deposit account maintained with CNB at all times during the term of the CNB Loan Agreement. In addition, the CNB Loan Agreement contains certain covenants that require the Company to achieve certain minimum account balances, or a minimum debt service coverage ratio and a maximum total liability to tangible net worth ratio. If the Company fails to comply with these covenants, it will result in a default and require the Company to repay all outstanding principal amounts and any accrued interest. In connection with the CNB Loan Agreement, a loan fee of $1,000 was paid in equal installments on January 25, February 25, and March 25, 2021.

On August 26, 2021, the Company, Venus USA and Venus Canada entered into a Fourth Amended and Restated Loan Agreement (the “Amended CNB Loan Agreement”) with CNB, pursuant to which, among other things, (i) the maximum principal amount the revolving credit facility was reduced from $10,000 to $5,000 at the LIBOR 30-Day rate plus 3.25%, subject to a minimum LIBOR rate floor of 0.50%, and (ii) beginning December 10, 2021, the cash deposit requirement was reduced from $3,000 to $1,500, to be maintained with CNB at all times during the term of the Amended CNB Loan Agreement. The Amended CNB Loan Agreement is secured by substantially all of the Company’s assets and the assets of certain of its subsidiaries. On February 22, 2023, CNB notified the Company that it would be temporarily restricting advances under the Fourth Amended and Restated CNB Loan Agreement pursuant to its rights under Section 2 of the agreement. CNB and the Company continue to discuss lifting the restrictions on advances under the credit facility. However, CNB and the Company have not yet agreed to the criteria the Company must satisfy in order to lift the restrictions on advances under the credit facility.

As of June 30, 2023, and December 31, 2022, the Company was in compliance with all required covenants. An event of default under this agreement would cause a default under the MSLP Loan (see Note 10).

In connection with the Amended CNB Loan Agreement, the Company, Venus USA and Venus Canada issued a promissory note dated August 26, 2021, in favor of CNB (the “CNB Note”) in the amount of $5,000 with a maturity date of July 24, 2023 and the obligations of the Company pursuant to certain of the Company’s outstanding promissory notes were reaffirmed as subordinated to the indebtedness of the Company owing to CNB pursuant to a Supplement to Subordination of Debt Agreements dated as of August 26, 2021 by and among Madryn Health Partners, LP, Madryn Health Partners (Cayman Master), LP, the Company and CNB.

Note 8 - Intangible Assets - Estimated Amortization (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
2023	$ 1,751
2024	3,473
2025	3,004
2026	656
2027	657
Thereafter	656
Total	$ 10,197	$ 11,919

Note 4 - Fair Value Measurements - Fair Value Measurements (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Assets, fair value	$ 62	$ 59
Guaranteed Investment Certificates [Member]
Assets, fair value	62	59
Fair Value, Inputs, Level 1 [Member]
Assets, fair value	0	0
Fair Value, Inputs, Level 1 [Member] \| Guaranteed Investment Certificates [Member]
Assets, fair value	0	0
Fair Value, Inputs, Level 2 [Member]
Assets, fair value	62	59
Fair Value, Inputs, Level 2 [Member] \| Guaranteed Investment Certificates [Member]
Assets, fair value	62	59
Fair Value, Inputs, Level 3 [Member]
Assets, fair value	0	0
Fair Value, Inputs, Level 3 [Member] \| Guaranteed Investment Certificates [Member]
Assets, fair value	$ 0	$ 0

Note 15 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Expense (Benefit)	$ 189	$ (18)	$ 424	$ 254

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Note 3 - Net Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*Three Months Ended June 30,*						*Six Months Ended June 30,*
	*2023*			*2022*			*2023*			*2022*
Numerator:
Net loss	$	(7,321	)	$	(10,512	)	$	(16,944	)	$	(19,148	)
Net loss allocated to stockholders of the Company	$	(7,409	)	$	(10,559	)	$	(17,066	)	$	(19,178	)
Denominator:
Weighted-average shares of common stock outstanding used in computing net loss per share, basic		5,471			4,276			5,355			4,271
Weighted-average shares of common stock outstanding used in computing net loss per share, diluted		5,471			4,276			5,355			4,271
Net loss per share:
Basic	$	(1.35	)	$	(2.47	)	$	(3.19	)	$	(4.49	)
Diluted	$	(1.35	)	$	(2.47	)	$	(3.19	)	$	(4.49	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	*June 30, 2023*		*June 30, 2022*
Options to purchase common stock and restricted stock units ("RSUs")		1,019,837		488,255
Preferred stock		2,872,518		252,717
Shares reserved for convertible notes		558,666		547,593
Warrants for common stock		1,061,930		1,061,930
Total potential dilutive shares		5,512,951		2,350,495

Note 3 - Net Loss Per Share - Computation of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net loss	$ (7,321)	$ (10,512)	$ (16,944)	$ (19,148)
Loss attributable to stockholders of the Company	$ (7,409)	$ (10,559)	$ (17,066)	$ (19,178)
Weighted-average shares of common stock outstanding used in computing net loss per share, basic (in shares)	5,471	4,276	5,355	4,271
Weighted-average shares of common stock outstanding used in computing net loss per share, diluted (in shares)	5,471	4,276	5,355	4,271
Basic (in dollars per share)	$ (1.35)	$ (2.47)	$ (3.19)	$ (4.49)
Diluted (in dollars per share)	$ (1.35)	$ (2.47)	$ (3.19)	$ (4.49)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-10

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 16: http://www.xbrl.org/2003/role/exampleRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 52
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-52

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 15: http://www.xbrl.org/2003/role/exampleRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 52
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-52

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

+ Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 5
-Subparagraph (SAB Topic 6.B)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-10

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-11

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Note 7 - Leases

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Lessee, Operating Leases [Text Block]

7. LEASES

The following presents the various components of lease costs.

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
Operating lease cost	$	503	$	607	$	1,013	$	941
Short-term lease cost		—		—		—		—
Total lease cost	$	503	$	607	$	1,013	$	941

The following table presents supplemental information relating to the cash flows arising from lease transactions. Cash payments related to short-term leases are not included in the measurement of operating lease liabilities, and as such, are excluded from the amounts below.

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2023*		*2022*		*2023*		*2022*
Operating cash outflows from operating leases	$	503	$	607	$	1,013	$	941

The following table presents the weighted-average lease term and discount rate for operating leases.

	At June 30,
	2023			2022
Operating leases
Weighted-average remaining lease term (in years)		3.44			4.29
Weighted-average discount rate		4.00	%		4.00	%

The following table presents a maturity analysis of expected undiscounted cash flows for operating leases on an annual basis for the next five years and thereafter.

Years ending December 31,	*Operating leases*
2023	$	780
2024		1,407
2025		1,228
2026		1,039
2027		594
Thereafter		544
Imputed Interest (1)		(355	)
Total	$	5,237

⁽¹⁾ Imputed interest represents the difference between undiscounted cash flows and cash flows.

Note 3 - Net Loss Per Share - Antidilutive Securities (Details) - shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Total potential dilutive shares (in shares)	5,512,951	2,350,495
Share-Based Payment Arrangement, Option [Member]
Total potential dilutive shares (in shares)	1,019,837	488,255
Performance Shares [Member]
Total potential dilutive shares (in shares)	2,872,518	252,717
Shares Reserved for Convertible Notes [Member]
Total potential dilutive shares (in shares)	558,666	547,593
Warrant [Member]
Total potential dilutive shares (in shares)	1,061,930	1,061,930

Note 11 - Madryn Long-term Debt and Convertible Notes (Tables)

6 Months Ended

Jun. 30, 2023

Secured Subordinated Convertible Notes [Member]

Notes Tables

Schedule of Maturities of Long-Term Debt [Table Text Block]

		*As of June 30, 2023*
2023	$	1,608
2024		1,628
2025		28,217
Total	$	31,453

Note 1 - Nature of Operations

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Nature of Operations [Text Block]

1. NATURE OF OPERATIONS

Venus Concept Inc. is a global medical technology company that develops, commercializes, and sells minimally invasive and non-invasive medical aesthetic and hair restoration technologies and related services. The Company's systems have been designed on cost-effective, proprietary and flexible platforms that enable it to expand beyond the aesthetic industry’s traditional markets of dermatology and plastic surgery, and into non-traditional markets, including family and general practitioners and aesthetic medical spas. The Company was incorporated in the state of Delaware on November 22, 2002. In these notes to the unaudited condensed consolidated financial statements, the “Company” and “Venus Concept”, refer to Venus Concept Inc. and its subsidiaries on a consolidated basis.

Going Concern

The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business for the foreseeable future, and, as such, the unaudited condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.

The Company has had recurring net operating losses and negative cash flows from operations. As of June 30, 2023 and December 31, 2022, the Company had an accumulated deficit of $241,719 and $224,105, respectively, though, the Company was in compliance with all required covenants as of June 30, 2023, and December 31, 2022. The Company’s recurring losses from operations and negative cash flows raise substantial doubt about the Company’s ability to continue as a going concern within 12 months from the date that the unaudited condensed consolidated financial statements are issued. The global economy, including the financial and credit markets, has recently experienced extreme volatility and disruptions, including increasing inflation rates, rising interest rates, foreign currency impacts, declines in consumer confidence, and declines in economic growth. All these factors point to uncertainty about economic stability, and the severity and duration of these conditions on our business cannot be predicted, and the Company cannot assure that it will remain in compliance with the financial covenants contained within its credit facilities.

In order to continue its operations, the Company must achieve profitable operations and/or obtain additional equity or debt financing. Until the Company achieves profitability, management plans to fund its operations and capital expenditures with cash on hand, borrowings, and issuance of capital stock. On June 16, 2020, we entered into a purchase agreement (the "Equity Purchase Agreement") with Lincoln Park Capital Fund LLC ("Lincoln Park"), which provided that, upon the terms and subject to the conditions and limitations set forth therein, the Company may sell to Lincoln Park up to $31.0 million of shares of our common stock pursuant to our shelf registration statement. During the year ended December 31, 2022 and until its expiry in July 2022, we sold to Lincoln Park 0.02 million shares of our common stock and raised net cash proceeds of $0.3 million under the Equity Purchase Agreement. On July 12, 2022, we entered into a subsequent purchase agreement (the "2022 LPC Purchase Agreement") with Lincoln Park, which will enhance our balance sheet and financial condition to support our future growth initiatives. As part of the 2022 LPC Purchase Agreement, we issued and sold to Lincoln Park 0.05 million shares of our common stock as a commitment fee for entering into the 2022 LPC Purchase Agreement with the total value of $0.3 million. Since commencement of the 2022 LPC Purchase Agreement through June 30, 2023, the Company issued an additional 0.78 million shares of common stock to Lincoln Park at an average price of $3.97 per share, for a total value of $3.1 million. Additionally, the Company completed private placement offerings in 2022 and 2023 which generated gross proceeds of $8.7 million. Refer to Note 14 “Stockholders Equity” for additional details. Until the Company generates revenue at a level to support its cost structure, the Company expects to continue to incur substantial operating losses and net cash outflows from operating activities.

Given the economic uncertainty in U.S. and international markets, the Company cannot anticipate the extent to which the current economic turmoil and financial market conditions will continue to adversely impact the Company’s business and the Company may need additional capital to fund its future operations and to access the capital markets sooner than planned. There can be no assurance that the Company will be successful in raising additional capital or that such capital, if available, will be on terms that are acceptable to the Company. If the Company is unable to raise sufficient additional capital, it may be compelled to reduce the scope of its operations and planned capital expenditures or sell certain assets, including intellectual property assets. These unaudited condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from the uncertainty. Such adjustments could be material.

Note 13 - Common Stock Reserved for Issuance

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Common Stock Reserved For Issuance [Text Block]

13. COMMON STOCK RESERVED FOR ISSUANCE

The Company is required to reserve and keep available out of its authorized but unissued shares of common stock a number of shares sufficient to affect the exercise of all options granted and available for grant under the incentive plans and warrants to purchase common stock.

	*June 30, 2023*		*December 31, 2022*
Outstanding common stock warrants		1,061,930		1,061,930
Outstanding stock options and RSUs		1,019,837		875,524
Preferred shares		2,872,518		2,123,443
Shares reserved for conversion of future non-voting preferred share issuance		—		80,617
Shares reserved for conversion of future voting preferred share issuance		7,860,916		609,891
Shares reserved for future option grants and RSUs		64,292		24,999
Shares reserved for Lincoln Park		711,180		1,054,299
Shares reserved for Madryn Noteholders		558,666		547,714
Total common stock reserved for issuance		14,149,339		6,378,417

Note 10 - Main Street Term Loan (Tables)

6 Months Ended

Jun. 30, 2023

MSLP Note [Member]

Notes Tables

Schedule of Maturities of Long-Term Debt [Table Text Block]

		*As of June 30, 2023*
2023	$	9,889
2024		10,239
2025		40,365
Total	$	60,493

Note 10 - Main Street Term Loan (Details Textual) - MSLP Note [Member] - USD ($) $ in Millions		12 Months Ended
	Dec. 08, 2020	Dec. 08, 2024
Debt Instrument, Face Amount	$ 50
Debt Instrument, Term (Year)	5 years
Forecast [Member]
Debt Instrument, Percentage of Outstanding Principal to be Paid with Accrued Unpaid Interest		15.00%
London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	3.00%

Note 11 - Madryn Long-term Debt and Convertible Notes

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Debt Disclosure [Text Block]

10. MAIN STREET TERM LOAN

As of June 30, 2023 and December 31, 2022, the Company was in compliance with all required covenants.

The scheduled payments on the outstanding borrowings as of June 30, 2023 are as follows:

		*As of June 30, 2023*
2023	$	9,889
2024		10,239
2025		40,365
Total	$	60,493

Madryn Long Term Debt and Convertible Notes [Member]

Notes to Financial Statements

Debt Disclosure [Text Block]

11. MADRYN LONG-TERM DEBT AND CONVERTIBLE NOTES

On October 11, 2016, Venus Concept Ltd., a wholly owned subsidiary of the Company ("Venus Ltd."), entered into a credit agreement as a guarantor with Madryn Health Partners, LP, as administrative agent, and certain of its affiliates as lenders (collectively, “Madryn”), as amended (the “Madryn Credit Agreement”), pursuant to which Madryn agreed to make certain loans to certain of Venus Concept’s subsidiaries.

On December 9, 2020, contemporaneously with the MSLP Loan Agreement (Note 10), the Company and its subsidiaries, Venus Concept USA, Inc. ("Venus USA"), Venus Ltd., Venus Concept Canada Corp. ("Venus Canada"), and the Madryn Noteholders (as defined below), entered into a Securities Exchange Agreement (the "Exchange Agreement") dated as of December 8, 2020, pursuant to which the Company (i) repaid on December 9, 2020, $42.5 million aggregate principal amount owed under the Madryn Credit Agreement, and (ii) issued, on December 9, 2020, to Madryn Health Partners (Cayman Master), LP and Madryn Health Partners, LP (the "Madryn Noteholders") secured subordinated convertible notes in the aggregate principal amount of $26.7 million (the "Notes"). The Madryn Credit Agreement was terminated effective December 9, 2020 upon the funding and closing of the MSLP Loan and the issuance of the Notes.

As of June 30, 2023, the Company had approximately $27.2 million principal and interest of convertible notes outstanding that were issued pursuant to the Exchange Agreement (as defined below).

The Notes will accrue interest at a rate of 8.0% per annum from the date of original issuance of the Notes to the third anniversary date of the original issuance and thereafter interest will accrue at a rate of 6.0% per annum. Under certain circumstances, in the case of an event of default under the Notes, the then-applicable interest rate will increase by 4.0% per annum. Interest is payable quarterly in arrears on the last business day of each calendar quarter of each year after the original issuance date, beginning on December 31, 2020. The Notes will mature on December 9, 2025, unless earlier redeemed or converted. In connection with the Exchange Agreement, the Company also entered into, by and among the Company, Venus USA, Venus Canada, Venus Ltd., and the Madryn Noteholders, (i) a Guaranty and Security Agreement dated as of December 9, 2020 (the "Madryn Security Agreement"), pursuant to which the Company agreed to grant Madryn a security interest in substantially all of its assets to secure the obligations under the Notes and (ii) a Subordination of Debt Agreement dated as of December 9, 2020 (the "CNB Subordination Agreement"). The security interests and liens granted to the Madryn Noteholders under the Madryn Security Agreement will terminate upon the earlier of (i) an assignment of the Notes (other than to an affiliate of the Madryn Noteholders) pursuant to the terms of the Exchange Agreement and (ii) the first date on which the outstanding principal amount of the Notes is less than $10,000. Obligations under the Notes are secured by substantially all of the assets of Venus Concept Inc. and its subsidiaries party to the Madryn Security Agreement. The Company’s obligations under the Notes and the security interests and liens created by the Madryn Security Agreement are subordinated to the Company’s indebtedness owing to CNB (including, but not limited, pursuant to the MSLP Loan Agreement (Note 10) and the CNB Loan Agreement, (Note 12)) and any security interests and liens which secure such indebtedness owing to CNB. The Notes are convertible at any time into shares of the Company’s common stock, par value $0.0001 per share, calculated by dividing the outstanding principal amount of the Notes (and any accrued and unpaid interest under the Notes) by the initial conversion price of $48.75 per share. In connection with the Notes, the Company recognized interest expense of $540 and $540 during the three months ended June 30, 2023 and 2022, respectively. In connection with the Notes, the Company recognized interest expense of $1,074 and $1,074 during the six months ended June 30, 2023 and 2022, respectively. The conversion feature, providing the Madryn Noteholders with a right to receive the Company’s shares upon conversion of the Notes, was qualified for a scope exception in ASC 815-10-15 and did not require bifurcation. The Notes also contained embedded redemption features that provided multiple redemption alternatives. Certain redemption features provided the Madryn Noteholders with a right to receive cash and a variable number of shares upon change of control and an event of default (as defined in the Notes). The Company evaluated redemption upon change of control and an event of default under ASC 815, Derivatives and Hedging, and determined that these two redemption features required bifurcation. These embedded derivatives were accounted for as liabilities at their estimated fair value as of the date of issuance, and then subsequently remeasured to fair value as of each balance sheet date, with the related remeasurement adjustment being recognized as a component of change in fair value of derivative liabilities in the unaudited condensed consolidated statements of operations. The Company determined the likelihood of an event of default and change of control as remote as of June 30, 2023, and December 31, 2022, therefore a nominal value was allocated to the underlying embedded derivative liabilities as of June 30, 2023, and December 31, 2022.

The scheduled payments on the outstanding borrowings as of June 30, 2023 are as follows:

		*As of June 30, 2023*
2023	$	1,608
2024		1,628
2025		28,217
Total	$	31,453

For the three and six months ended June 30, 2023, the Company did not make any principal repayments. Pursuant to consent agreements entered into by and between the Company and certain of its subsidiaries as guarantors, Madryn and CNB as of June 30, 2023 and July 28, 2023, the Company paid the Q2 2023 interest payable under the Notes on June 30, 2023 by adding such Q2 2023 interest to the outstanding principal of the applicable Notes. Cash payment of the Q2 2023 interest under the Notes and all accrued and unpaid interest, was deferred until August 15, 2023 or such later date as the Madryn Noteholders may confirm from time to time in writing in their sole discretion.

- Definition

+ References

+ Details

Note 18 - Subsequent Events

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Subsequent Events [Text Block]

18. SUBSEQUENT EVENTS

On July 6, 2023, the Company and the 2023 Investors entered into an amendment to the 2023 Multi-Tranche Private Placement Stock Purchase Agreement (the “Amendment”). The Amendment (a) clarifies the appropriate date pursuant to which the purchase price for each share of Senior Preferred Stock to be sold in the Private Placement is determined (such that the purchase price shall be equal to the “Minimum Price” as set forth in Nasdaq Listing Rule 5635(d)) and (b) permits the Company to specify a desired closing date (subject to approval by the 2023 Investors) for each sale in the 2023 Multi-Tranche Private Placement.

On July 12, 2023, the Company and the 2023 Investors consummated the second tranche in the 2023 Multi-Tranche Private Placement, under which the Company sold the 2023 Investors 500,000 shares of Senior Preferred Stock for an aggregate purchase price of $2,000,000 (the “Second Placement”). The Company expects to use the proceeds of the Second Placement, after the payment of transaction expenses, for general working capital purposes.

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net loss	$ (7,321)	$ (10,512)	$ (16,944)	$ (19,148)
Loss attributable to stockholders of the Company	(7,409)	(10,559)	(17,066)	(19,178)
Income attributable to non-controlling interest	88	47	122	30
Comprehensive loss	$ (7,321)	$ (10,512)	$ (16,944)	$ (19,148)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount of Net Income (Loss) attributable to noncontrolling interest.

+ References + Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 5
-Subparagraph (SAB Topic 6.B)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-10

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-11

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Note 12 - Credit Facility (Details Textual) - City National Bank of Florida [Member] - USD ($) $ in Millions	Aug. 26, 2021	Dec. 09, 2020
CNB Note [Member]
Debt Instrument, Face Amount	$ 5.0
Debt Instrument, Maturity Date	Jul. 24, 2023
Revolving Credit Facility [Member]
Line of Credit Facility, Minimum Deposit Required	$ 1.5	$ 3.0
Loan Processing Fee		1.0
Line of Credit Facility, Maximum Borrowing Capacity	$ 5.0	$ 10.0
Debt Instrument, LIBOR Floor	0.50%
Revolving Credit Facility [Member] \| London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	3.25%

Note 17 - Related Party Transactions

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

17. RELATED PARTY TRANSACTIONS

All amounts were recorded at the exchange amount, which is the amount established and agreed to by the related parties. The following are transactions between the Company and parties related through employment.

Distribution agreements

On January 1, 2018, the Company entered into a Distribution Agreement with Technicalbiomed Co., Ltd. (“TBC”), pursuant to which TBC will continue to distribute the Company’s products in Thailand. A former senior officer of the Company is a 30.0% shareholder of TBC. For the three months ended June 30, 2023 and 2022, TBC purchased products in the amount of $114 and $329, respectively, under this distribution agreement. These sales are included in products and services revenue. For the six months ended June 30, 2023 and 2022, TBC purchased products in the amount of $322 and $736, respectively, under this distribution agreement. These sales are included in products and services revenue.

In 2020, the Company made several strategic decisions to divest itself of underperforming direct sales offices and sold its share in several subsidiaries, including its 55.0% shareholding in Venus Concept Singapore Pte. Ltd. ("Venus Singapore"). On January 1, 2021, the Company entered into a distribution agreement with Aexel Biomed Pte Ltd. (“Aexel Biomed”), formerly Venus Singapore, pursuant to which Aexel Biomed will continue to distribute the Company’s products in Singapore. A former senior officer of the Company is a 45.0% shareholder of Aexel Biomed. During the three months ended June 30, 2023 and 2022, Aexel Biomed purchased products in the amount of $62 and $141, respectively, under the distribution agreement. During the six months ended June 30, 2023 and 2022, Aexel Biomed purchased products in the amount of $122 and $319, respectively, under the distributions agreement. These sales are included in products and services revenue.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Note 14 - Stockholders Equity - Stock Options Assumptions (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Expected term (in years) (Year)		6 years	6 years	6 years
Risk-free interest rate		2.92%
Risk-free interest rate, minimum			3.37%	2.56%
Risk-free interest rate, maximum			3.41%	2.92%
Expected volatility		42.89%	42.98%	42.56%
Expected dividend rate		0.00%	0.00%	0.00%
Minimum [Member]
Expected term (in years) (Year)	6 years
Risk-free interest rate	3.37%
Expected volatility	42.72%
Expected dividend rate	0.00%

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2023	Aug. 09, 2023
Document Information [Line Items]
Entity Central Index Key	0001409269
Entity Registrant Name	Venus Concept Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	001-38238
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	06-1681204
Entity Address, Address Line One	235 Yorkland Blvd., Suite 900
Entity Address, City or Town	Toronto
Entity Address, State or Province	ON
Entity Address, Postal Zip Code	M2J 4Y8
City Area Code	877
Local Phone Number	848-8430
Title of 12(b) Security	Common Stock, $0.0001 par value per share
Trading Symbol	VERO
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		5,526,481

Note 16 - Segment and Geographic Information (Details Textual) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Number of Reportable Segments	1
Leases [Member]
Sales with Typical Lease Terms (Month)	36 months
System [Member]
Sales with Payment Terms (Month)	12 months
UNITED STATES
Long-Lived Assets	$ 10,562	$ 12,346
Non-US [Member]
Long-Lived Assets	$ 1,275	$ 1,431

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Accounts receivable, allowance, current	$ 13,233	$ 13,619
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	300,000,000	300,000,000
Common stock, shares issued (in shares)	5,526,481	5,161,374
Common stock, shares outstanding (in shares)	5,526,481	5,161,374

Note 8 - Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Schedule of Intangible Assets and Goodwill [Table Text Block]

	*At June 30, 2023*
	*Gross Amount*		*Accumulated Amortization*			*Net Amount*
Customer relationships	$	1,400	$	(475	)	$	925
Brand		2,500		(1,197	)		1,303
Technology		16,900		(10,317	)		6,583
Supplier agreement		3,000		(1,614	)		1,386
Total intangible assets	$	23,800	$	(13,603	)	$	10,197

	*At December 31, 2022*
	*Gross Amount*		*Accumulated Amortization*			*Net Amount*
Customer relationships	$	1,400	$	(429	)	$	971
Brand		2,500		(1,066	)		1,434
Technology		16,900		(8,919	)		7,981
Supplier agreement		3,000		(1,467	)		1,533
Total intangible assets	$	23,800	$	(11,881	)	$	11,919

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Years ending December 31,
2023	$	1,751
2024		3,473
2025		3,004
2026		656
2027		657
Thereafter		656
Total	$	10,197

Note 14 - Stockholders Equity - Restricted Stock Units Activity (Details) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Outstanding, rsu (in shares) \| shares	25,918
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 19.50
RSUs granted, rsu (in shares) \| shares	0
RSUs granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
RSUs forfeited/cancelled, rsu (in shares) \| shares	(1,250)
RSUs forfeited/cancelled, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 20.70
RSUs exercised, rsu (in shares) \| shares	(22,000)
RSUs exercised, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 20.70
Outstanding, rsu (in shares) \| shares	2,668
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.70

Note 5 - Accounts Receivable - Schedule of Contractual Commitments, Net of Allowance for Doubtful Accounts (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Total, current financing receivables, net	$ 28,259
2023, current financing receivables, net	16,177
2024, current financing receivables, net	10,334
2025, current financing receivables, net	1,734
2026, current financing receivables, net	14
2027, current financing receivables, net	0
Current Financing Receivables, Net Of Allowance [Member]
Total, current financing receivables, net	16,177
2023, current financing receivables, net	16,177
2024, current financing receivables, net	0
2025, current financing receivables, net	0
2026, current financing receivables, net	0
2027, current financing receivables, net	0
Noncurrent Financing Receivables, Net Of Allowance [Member]
Total, current financing receivables, net	12,082
2023, current financing receivables, net	0
2024, current financing receivables, net	10,334
2025, current financing receivables, net	1,734
2026, current financing receivables, net	14
2027, current financing receivables, net	$ 0

Note 6 - Select Balance Sheet and Statement of Operations Information - Other Current Assets (Details) - USD ($)
$ in Thousands

Jun. 30, 2023

Dec. 31, 2022

Government remittances (1)

^[1]

$ 1,197

$ 1,602

Consideration receivable from subsidiaries sale

231

629

Deferred financing costs

301

Sundry assets and miscellaneous

552

1,170

Total other current assets

$ 1,984

$ 3,702

[1]	Government remittances are receivables from the local tax authorities for refund of sales taxes and income taxes.

Note 9 - Commitments and Contingencies

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

9. COMMITMENTS AND CONTINGENCIES

Commitments

As of June 30, 2023, the Company has non-cancellable purchase orders placed with its contract manufacturers in the amount of $15.1 million. In addition, as of June 30, 2023, the Company had $0.7 million of open purchase orders that can be cancelled with 270 days’ notice, except for a portion equal to 25% of the total amount representing the purchase of “long lead items.”

Aggregate future service and purchase commitments with manufacturers as of June 30, 2023 are as follows:

Years ending December 31,	*Purchase and Service Commitments*
2023	$	15,086
2024 and Thereafter		—
Total	$	15,086

Legal Proceedings

Purported Shareholder Class Actions

On July 11, 2019, a verified shareholder derivative complaint was filed in the United States District Court for the Northern District of California, captioned Mason v. Rhodes, No. 5:19-cv-03997-NC. The complaint alleges that certain of Restoration Robotics’ former officers and directors breached their fiduciary duties, have been unjustly enriched and violated Section 14(a) of the Exchange Act in connection with the IPO and Restoration Robotics’ 2018 proxy statement. The complaint seeks unspecified damages, declaratory relief, other equitable relief and attorneys’ fees and costs. On August 21, 2019, the District Court granted the parties’ joint stipulation to stay the Mason action. On June 21, 2021, the District Court granted the parties’ further stipulation to stay the Mason action. On March 2, 2023, Plaintiff filed a stipulation voluntarily dismissing the action. The District Court has not yet entered the stipulation.