0001437749-24-034660 | 10-Q | XBRL Viewer

Segment Reporting Disclosure [Text Block]

17. 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 September 30,*				*Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
United States	$	8,548	$	11,167	$	27,902	$	31,665
International		6,459		6,449		21,166		26,557
Total revenue	$	15,007	$	17,616	$	49,068	$	58,222

As of September 30, 2024, long-lived assets in the amount of $6,028 were located in the United States and $856 were located in foreign locations. As of December 31, 2023, long-lived assets in the amount of $8,705 were located in the United States and $1,063 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 extended warranty sales.

The following table presents revenue by type:

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Lease revenue	$	2,684	$	4,368	$	10,732	$	14,440
System revenue		8,898		9,834		28,020		33,212
Product revenue		2,741		2,487		7,945		8,019
Service revenue		684		927		2,371		2,551
Total revenue	$	15,007	$	17,616	$	49,068	$	58,222

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.

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Note 6 - Select Balance Sheet and Statement of Operations Information - Property and Equipment, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Lab equipment tooling and molds	$ 4,356	$ 4,356
Office furniture and equipment	1,227	1,223
Leasehold improvements	857	854
Computers and software	956	919
Vehicles	51	37
Demo units	214	214
Total property and equipment	7,661	7,603
Less: Accumulated depreciation	(6,623)	(6,281)
Total property and equipment, net	$ 1,038	$ 1,322
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] \| 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 7 - Leases - Operating Lease Maturity (Details)
$ in Thousands

Sep. 30, 2024

USD ($)

$ 350

1,306

1,109

595

204

340

(164)

^[1]

Total

$ 3,740

[1]	Imputed interest represents the difference between undiscounted cash flows and cash flows.

Note 16 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Expense (Benefit)	$ (31)	$ (321)	$ 147	$ 103

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

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Balance (in shares) at Dec. 31, 2022

Condensed Consolidated Statement of Stockholders' Equity (Deficit) (Unaudited) - USD ($)
$ in Thousands

Preferred Stock [Member]

The 2022 Private Placement [Member]

Preferred Stock [Member]

Multi-Tranche Private Placement 2023 [Member]

Preferred Stock [Member]

The 2023 Series X Private Placement [Member]

Preferred Stock [Member]

The 2024 Series Y Private Placement [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]

Total

3,185,000

^[1]

5,161,374

Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022

$ 0

$ (548)

$ 0

Balance at Dec. 31, 2022

$ 29

$ 232,169

$ (224,105)

$ 645

Issuance of common stock (in shares)

^[1]

224,378

Issuance of common stock

$ 1

744

(9,657)

Restricted share units vested (in shares)

$ 0

481

22,000

Restricted share units vested

Balance (in shares) at Mar. 31, 2023

3,185,000

^[1]

5,407,752

Balance at Mar. 31, 2023

$ 30

233,394

(234,310)

679

Balance (in shares) at Dec. 31, 2022

3,185,000

^[1]

5,161,374

Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022

$ 0

$ (548)

$ 0

Balance at Dec. 31, 2022

$ 29

232,169

(224,105)

645

Balance (in shares) at Sep. 30, 2023

$ 234

3,185,000

^[1]

1,073,297

5,529,149

Balance at Sep. 30, 2023

$ 30

238,587

(250,787)

792

Balance (in shares) at Mar. 31, 2023

3,185,000

^[1]

5,407,752

Balance at Mar. 31, 2023

$ 30

233,394

(234,310)

679

Issuance of common stock (in shares)

118,729

Issuance of common stock

$ 0

2024 Registered Direct Offering shares and warrants, net of costs (in shares)

280,899

2024 Registered Direct Offering shares and warrants, net of costs

$ 0

1,206

(7,409)

Dividends from subsidiaries

369

(87)

Beneficial conversion feature

$ 0

427

Balance (in shares) at Jun. 30, 2023

3,185,000

^[1]

280,899

5,526,481

Balance at Jun. 30, 2023

$ 30

235,467

(241,719)

680

2024 Registered Direct Offering shares and warrants, net of costs (in shares)

792,398

2024 Registered Direct Offering shares and warrants, net of costs

$ 0

1,524

(9,068)

112

Restricted share units vested (in shares)

$ 0

364

2,668

Restricted share units vested

$ 0

Beneficial conversion feature

$ 0

1,232

Balance (in shares) at Sep. 30, 2023

3,185,000

^[1]

1,073,297

5,529,149

Balance at Sep. 30, 2023

$ 30

238,587

(250,787)

792

Balance (in shares) at Dec. 31, 2023

3,185,000

1,575,810

256,356

5,529,149

Balance at Dec. 31, 2023

$ 30

247,854

(261,903)

570

(13,449)

Issuance of common stock (in shares)

8,333

Issuance of common stock

2024 Registered Direct Offering shares and warrants, net of costs (in shares)

817,748

2024 Registered Direct Offering shares and warrants, net of costs

$ 0

977

2023 Series X Private Placement shares dividends (in shares)

8,012

2023 Series X Private Placement shares dividends

$ 0

(9,794)

Balance (in shares) at Mar. 31, 2024

$ 0

339

3,185,000

1,575,810

264,368

6,355,230

Balance at Mar. 31, 2024

$ 30

249,180

(271,697)

575

(21,912)

Balance (in shares) at Dec. 31, 2023

3,185,000

1,575,810

256,356

5,529,149

Balance at Dec. 31, 2023

$ 30

247,854

(261,903)

570

(13,449)

Balance (in shares) at Sep. 30, 2024

1,835,000

1,575,810

281,150

780,569

7,255,277

Balance at Sep. 30, 2024

$ 30

311,012

(300,934)

520

10,628

Balance (in shares) at Mar. 31, 2024

3,185,000

1,575,810

264,368

6,355,230

Balance at Mar. 31, 2024

$ 30

249,180

(271,697)

575

(21,912)

2023 Series X Private Placement shares dividends (in shares)

8,025

2023 Series X Private Placement shares dividends

$ 0

(19,951)

Exchange of MSLP Loan for Series Y Private Placement shares (in shares)

$ 0

239

576,986

Exchange of MSLP Loan for Series Y Private Placement shares

$ 0

45,901

Conversion of 2022 Private Placement shares (in shares)

(1,350,000)

Conversion of 2022 Private Placement shares (in shares)

900,047

Conversion of 2022 Private Placement shares

Balance (in shares) at Jun. 30, 2024

1,835,000

1,575,810

272,393

576,986

7,255,277

Balance at Jun. 30, 2024

$ 30

295,320

(291,648)

662

4,364

2023 Series X Private Placement shares dividends (in shares)

8,757

2023 Series X Private Placement shares dividends

$ 0

(9,286)

(16)

Exchange of MSLP Loan for Series Y Private Placement shares (in shares)

$ 0

239

203,583

Exchange of MSLP Loan for Series Y Private Placement shares

$ 0

15,453

Dividends from subsidiaries

$ 0

(126)

Balance (in shares) at Sep. 30, 2024

1,835,000

1,575,810

281,150

780,569

7,255,277

Balance at Sep. 30, 2024

$ 30

$ 311,012

$ (300,934)

$ 520

$ 10,628

[1]	Amounts associated with Private Placement and Preferred shares round to $nil.

Note 14 - Common Stock Reserved for Issuance

9 Months Ended

Sep. 30, 2024

Common Stock Reserved For Issuance [Text Block]

14. 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 classes of preferred stock, convertible promissory notes, options granted and available for grant under the incentive plans and warrants to purchase common stock.

	*September 30, 2024*		*December 31, 2023*
Outstanding common stock warrants		1,936,920		1,061,930
Outstanding stock options and RSUs		993,327		981,834
Preferred shares		86,294,014		8,889,221
Shares reserved for conversion of future voting preferred share issuance		5,596,273		5,844,213
Shares reserved for future option grants and RSUs		308,878		99,580
Shares reserved for Lincoln Park		—		711,180
Shares reserved for Madryn Noteholders		1,300,000		1,300,000
Shares reserved for EW Noteholders		2,100,000		—
Total common stock reserved for issuance		98,529,412		18,887,958

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

Sep. 30, 2024

Dec. 31, 2023

Government remittances (1)

^[1]

$ 642

$ 1,336

Consideration receivable from subsidiaries sale

Sundry assets and miscellaneous

516

504

Total other current assets

$ 1,213

$ 1,925

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

Note 8 - Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Intangible Assets and Goodwill [Table Text Block]

	*At September 30, 2024*
	*Gross Amount*		*Accumulated Amortization*			*Net Amount*
Customer relationships	$	1,400	$	(592	)	$	808
Brand		2,500		(1,526	)		974
Technology		16,900		(13,845	)		3,055
Supplier agreement		3,000		(1,991	)		1,009
Total intangible assets	$	23,800	$	(17,954	)	$	5,846

	*At December 31, 2023*
	*Gross Amount*		*Accumulated Amortization*			*Net Amount*
Customer relationships	$	1,400	$	(522	)	$	878
Brand		2,500		(1,330	)		1,170
Technology		16,900		(11,735	)		5,165
Supplier agreement		3,000		(1,767	)		1,233
Total intangible assets	$	23,800	$	(15,354	)	$	8,446

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

Years ending December 31,
2024	$	873
2025		3,003
2026		657
2027		657
2028		244
Thereafter		412
Total	$	5,846

Note 11 - Madryn Debt and Convertible Notes (Details Textual) - USD ($) $ / shares in Units, $ in Thousands					3 Months Ended		9 Months Ended
	Sep. 11, 2024	Jul. 26, 2024	Oct. 04, 2023	Dec. 09, 2020	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jul. 29, 2024	Apr. 23, 2024
Gain (Loss) on Extinguishment of Debt					$ (454)	$ (0)	$ (11,355)	$ (0)
Interest Expense, Debt					1,487	1,539	5,394	4,469
Series X Convertible Preferred Stock [Member][
Preferred Stock, Par or Stated Value Per Share (in dollars per share)			$ 0.0001
Shares Issued, Price Per Share (in dollars per share)			$ 20.1
Madryn Noteholders [Member] \| Conversion from Madryn Noteholders, Outstanding Debt Converted to Convertible Instruments [Member] \| Series X Convertible Preferred Stock [Member][
Debt Conversion, Original Debt, Amount			$ 26,695
Debt Conversion, Converted Instrument, Amount			$ 22,792
Convertible Preferred Stock, Shares Issued upon Conversion (in shares)			248,755
Gain (Loss) on Extinguishment of Debt			$ (2,000)
Madryn Credit Agreement [Member]
Repayments of Debt				$ 42,500
Secured Subordinated Convertible Notes [Member]
Long-Term Debt					30,917		30,917
Secured Subordinated Convertible Notes [Member] \| Madryn Noteholders [Member]
Debt Instrument, Face Amount				$ 26,700
Preferred Stock, Par or Stated Value Per Share (in dollars per share)			$ 8.5
Debt Instrument, Default, Increase in Interest Rate			4.00%
Long-Term Debt, Gross					26,200		26,200
Interest Expense, Debt					903	557	2,598	1,631
Repayments of Long-Term Debt					0		0
Debt Instrument, Maturity Date			Dec. 09, 2025
Bridge Financing [Member] \| Madryn Noteholders [Member]
Debt Instrument, Face Amount										$ 2,238
Repayments of Long-Term Debt					0	$ 0	0	$ 0
Debt Instrument, Maximum Additional Principal									$ 3,000	$ 2,762
Debt Instrument, Interest Rate, Stated Percentage										12.00%
Debt Instrument, Default Interest Rate										15.00%
Proceeds from Issuance of Debt	$ 1,000	$ 1,000
Long-Term Debt					$ 4,400		$ 4,400

Note 9 - Commitments and Contingencies (Details Textual) $ in Thousands	Sep. 30, 2024 USD ($)
Purchase Obligation	$ 11,719
Contract Manufacturers [Member]
Purchase Obligation	11,700
Open Purchase Order [Member]
Purchase Obligation	$ 2,300

Note 11 - Madryn Debt and Convertible Notes

9 Months Ended

Sep. 30, 2024

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 at maturity, 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.

On October 4, 2023, the Company, Venus Concept USA Inc. (“Venus USA”), Venus Concept Canada Corp. (“Venus Canada”) and Venus Concept Ltd. (“Venus Ltd.” and, together with Venus USA, Venus Canada and the Company, the "Loan Parties") entered into the Loan Modification Agreement with CNB, which modified certain terms of the MSLP Loan Agreement. The primary modifications of the MSLP Loan Modification were (i) the principal payment in the amount of 15% of the outstanding principal balance of the loan originally due December 31, 2023 is deferred until maturity, (ii) the principal payment in the amount of 15% of the outstanding principal balance of the loan originally due December 31, 2024 is reduced to 7.5% with the remainder deferred until maturity, (iii) the interest rate of the loan is reset from one-month LIBOR plus three percent (3%) to one-month term Secured Overnight Financing Rate (SOFR) plus three and one-quarter percent (3.25%), and (iv) Venus USA has assigned certain of its subscription sales contracts to CNB.

On January 18, 2024, the Company and the Guarantors entered into a Loan Modification Agreement (the “Loan Modification Agreement”) with CNB and Madryn Health Partners, LP, and certain of its affiliates (collectively, “Madryn”). The Loan Modification Agreement amends the MSLP Loan Agreement to, among other things, satisfy the 2023 Minimum Deposit Requirements (as defined in the Loan Modification Agreement) and defer the testing of the Minimum Deposit Relationship obligations set forth in the MSLP Loan Agreement for the monthly periods ending on January 31, 2024, February 28, 2024 and March 31, 2024 until April 30, 2024.

On April 23, 2024, the MSLP Loan was purchased by Madryn for an undisclosed amount from CNB with the consent of the Company. On May 24, 2024, the MSLP Loan was amended by way of a loan amendment and consent agreement (the “MSLP Loan Amendment”) with Madryn. The MSLP Loan Amendment amended the Loan Agreement to, among other things, (i) modify the May 2024 and June 2024 interest payments to be payable-in-kind, (ii) grant certain relief from the Minimum Deposit Relationship obligations through June 7, 2024.

On May 24, 2024, the Company entered into an Exchange Agreement, by and among the Company, Venus USA, and Madryn (the "2024 Exchange Agreement") whereby the Company exchanged $52,142 in aggregate principal amount outstanding under the MSLP Loan Agreement for $17,142 in aggregate principal of new secured notes (“New Secured Notes”) and 576,986 shares of newly-created convertible preferred stock of the Company, designated as "Series Y Convertible Preferred Stock." The Series Y Convertible Preferred Stock is priced at $60.66 per share, being equal to the product of (i) the average closing price (as reflected on Nasdaq.com) of the Company's common stock for the five trading days immediately preceding date of the 2024 Exchange Agreement, multiplied by (ii) 100. The New Secured Notes follow the same terms as the MSLP Loan Agreement. As part of the extinguishment of principal, the Company recognized a $10.9 million non-cash loss.

On June 7, 2024, the Loan Parties entered into a consent agreement with Madryn to amend the MSLP Loan Amendment to, among other things, grant certain relief from minimum liquidity requirements under the MSLP Loan Amendment. On June 21, 2024, the Loan Parties entered into an Amendment and Consent Agreement with the Lenders to, among other things, (i) modify the July 2024 interest payment to be payable-in-kind, (ii) grant relief from the Minimum Deposit Relationship obligations through July 8, 2024.

On July 8, 2024, the Loan Parties entered into a loan amendment and consent agreement with the Lenders to, among other things, grant relief under the MSLP Loan Agreement, as amended, such that (i) certain minimum liquidity requirements under the MSLP Loan Agreement are waived through August 2, 2024, and (ii) certain operating covenants for the June 30, 2024 measurement period were deleted.

On July 29, 2024, the Loan Parties entered into a consent agreement with the Lenders which granted relief under the MSLP Loan Agreement, such that (i) certain minimum liquidity requirements under the MSLP Loan Agreement are waived through August 30, 2024, and (ii) permit Venus USA to apply the August 8, 2024 cash interest payment due to the respective outstanding principal balance of each Note.

On August 30, 2024, the Loan Parties entered into a consent agreement with the Lenders which granted relief under the MSLP Loan Agreement, such that (i) certain minimum liquidity requirements under the MSLP Loan Agreement are waived through September 30, 2024, and (ii) permit Venus USA to apply the September 8, 2024 cash interest payment due to the respective outstanding principal balance of each Note.

On September 26, 2024, the Company entered into an Exchange Agreement, by and among the Company, Venus USA, and Madryn (the "Second 2024 Exchange Agreement") whereby the Company exchanged $17,662 of the balance outstanding under the MSLP Loan Agreement for $2,662 in aggregate principal amount outstanding under the MSLP Loan Agreement and 203,583 shares of Series Y Convertible Preferred Stock. As part of the extinguishment of principal, the Company recognized a $0.5 million non-cash loss. Also, on September 26, 2024 the Loan Parties entered into a Third Loan Amendment which, among other things, (i) modify the October 2024 interest payment to be payable-in-kind, (ii) delete the net loss covenant, and (iii) grant relief from minimum liquidity requirements.

As of September 30, 2024 and December 31, 2023, the Company was in compliance with all required covenants.

The scheduled payments, inclusive of principal and estimated interest, on the outstanding borrowings as of September 30, 2024 are as follows:

		*As of September 30, 2024*
2024	$	238
2025		2,679
Total	$	2,917

Madryn Long Term Debt and Convertible Notes [Member]

Debt Disclosure [Text Block]

11. MADRYN DEBT AND CONVERTIBLE NOTES

Convertible Notes

On October 11, 2016, Venus Ltd. entered into a credit agreement as a guarantor with 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 USA, Venus Ltd., 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 on December 9, 2020 (i) repaid $42.5 million aggregate principal amount owed under the Madryn Credit Agreement, and (ii) issued to Madryn Health Partners (Cayman Master), LP and Madryn Health Partners, LP (together, 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.

On October 4, 2023, the Company entered into a securities exchange agreement (the "2023 Exchange Agreement") with the Madryn Noteholders. Pursuant to the 2023 Exchange Agreement, the Madryn Noteholders agreed to exchange (the "Exchange") $26.695 million in aggregate principal amount of outstanding secured convertible notes of the Company for (i) secured subordinated convertible notes in aggregate principal amount of $22.792 million (the “New Convertible Notes”) and (ii) 248,755 shares of newly-created convertible preferred stock of the Company, par value $0.0001 per share designated as "Series X Convertible Preferred Stock" (the "Series X Preferred Stock"). The Series X Preferred Stock is priced at $20.10 per share, being equal to the "Minimum Price" as set forth in Nasdaq Listing Rule 5635(d), multiplied by ten. The New Convertible Notes accrue interest at a rate of 3-month adjusted term Secured Overnight Financing Rate (SOFR) plus 8.50% per annum. In the case of an event of default under the New Convertible Notes, the then-applicable interest rate will increase by four percent (4.00%) per annum. Interest is payable in kind in arrears on the last business day of each calendar quarter of each year after the original issuance date, beginning on December 31, 2023. The New Convertible Notes mature on December 9, 2025, unless earlier redeemed or converted. As part of the extinguishment of principal, the Company recognized a $2.0 million loss.

On May 24, 2024, as required by the 2024 Exchange Agreement (Note 10), the New Convertible Notes were amended to, among other things, align the covenant protections in favor of the Madryn Noteholders with the MSLP Loan Agreement, as amended by the MSLP Loan Amendment.

As of September 30, 2024, the Company had approximately $26.2 million principal and interest of convertible notes outstanding that were issued pursuant to the 2024 Exchange Agreement.

In connection with the New Convertible Notes and Notes, the Company recognized interest expense of $903 and $557 during the three months ended September 30, 2024 and 2023, respectively, and recognized interest expense of $2,598 and $1,631 during the nine months ended September 30, 2024 and 2023, respectively. The conversion feature, providing the Madryn Noteholders with a right to receive the Company’s shares upon conversion of the New Convertible Notes and Notes, was qualified for a scope exception in ASC 815-10-15 and did not require bifurcation. The New Convertible Notes and 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 New Notes and 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 September 30, 2024, and December 31, 2023, therefore a nominal value was allocated to the underlying embedded derivative liabilities as of September 30, 2024, and December 31, 2023.

The scheduled payments, inclusive of principal and interest, on the outstanding borrowings of the Notes and New Convertible Notes as of September 30, 2024 are as follows:

		*As of September 30, 2024*
2024	$	—
2025		30,917
Total	$	30,917

For the three and nine months ended September 30, 2024, the Company did not make any principal repayments.

Bridge Financing

On April 23, 2024, the Company entered into a Loan and Security Agreement (the “Loan and Security Agreement”), by and among Venus USA, (the “Bridge Borrower”), Venus Canada, Venus Ltd. (Venus Ltd., together with the Company and Venus Canada, the “2024 Guarantors,” and together with the Bridge Borrower, the “Bridge Financing Loan Parties”) and, each lender party thereto (collectively, the “2024 Lenders”) and Madryn Health Partners, LP, as administrative agent. Pursuant to the Loan and Security Agreement, the 2024 Lenders agreed to provide the Bridge Borrower with bridge financing in the form of a term loan in the original principal amount of $2,238 and one or more delayed draw term loans of up to an additional principal amount of $2,762 (the “Bridge Financing”). The Bridge Financing originally had a maturity date of May 26, 2024. Pursuant to the Loan and Security Agreement, each of the 2024 Guarantors, jointly and severally, guarantee, that the Obligations (as defined in the Loan and Security Agreement) will be performed and paid in full when due and payable.

Borrowings under the Loan and Security Agreement will bear interest at a rate per annum equal to 12%, due at maturity. The Loan and Security Agreement also provides that all present and future indebtedness and the obligations of the Bridge Borrower to Madryn Health Partners, LP shall be secured by a priority security interest in all real and personal property collateral of the Bridge Financing Loan Parties.

The Loan and Security Agreement contains customary representations, warranties and affirmative and negative covenants. In addition, the Loan and Security Agreement contains customary events of default that entitle Madryn Health Partners, LP to cause the Bridge Borrower’s indebtedness under the Loan and Security Agreement to become immediately due and payable, and to exercise remedies against the Bridge Financing Loan Parties and the collateral securing the Bridge Financing. Under the Loan and Security Agreement, an event of default will occur if, among other things, any of the Bridge Financing Loan Parties fails to make payments under the Loan and Security Agreement, any of the Bridge Financing Loan Parties breaches any of the covenants under the Loan and Security Agreement, a Change of Control (as defined in the Loan and Security Agreement) occurs, any of the Bridge Financing Loan Parties, or its assets, become subject to certain legal proceedings, such as bankruptcy proceedings. Upon the occurrence and for the duration of an event of default, a default interest rate equal to 15.0% per annum will apply to all obligations owed under the Loan and Security Agreement.

On May 24, 2024, as required by the 2024 Exchange Agreement (Note 10), the Loan and Security Agreement was amended to extend the maturity date from May 26, 2024 to June 7, 2024. On June 7, 2024, the Loan Parties entered into a Second Bridge Loan Amendment Agreement which further extended the maturity date of the Bridge Financing from June 7, 2024 to June 21, 2024. On June 21, 2024, the Bridge Financing Loan Parties entered into a Third Bridge Loan Amendment Agreement with the 2024 Lenders which further extended the maturity date of the Bridge Financing from June 21, 2024 to July 8, 2024.

On July 8, 2024, the Bridge Financing Loan Parties entered into a Fourth Bridge Loan Amendment Agreement (the “Fourth Bridge Loan Amendment”). The Fourth Bridge Loan Amendment amended that certain Loan and Security Agreement, dated April 23, 2024, among the Bridge Financing Loan Parties and the 2024 Lenders to extend the maturity date of the bridge loan from July 8, 2024 to August 2, 2024.

On July 26, 2024, the 2024 Lenders agreed to provide the Bridge Borrower with a subsequent drawdown under the Loan and Security Agreement in the principal amount of $1,000 (the “July Drawdown”). The July Drawdown was fully funded on July 26, 2024.

On July 29, 2024, the Bridge Financing Loan Parties entered into a Fifth Bridge Loan Amendment Agreement (the “Fifth Bridge Loan Amendment”). The Fifth Bridge Loan Amendment amended the Loan and Security Agreement to, among other things, (i) modify the availability period for subsequent drawdowns under the Bridge Financing from ten days to two days prior to the maturity date, (ii) increase the Delayed Draw Commitment, as defined in the Loan and Security Agreement, from $2,762 to $3,000, and (iii) extend the maturity date of the Bridge Financing from August 2, 2024 to August 30, 2024.

On August 30, 2024 the Bridge Financing Loan Parties entered into a Sixth Bridge Loan Amendment Agreement which extended the maturity date of the Bridge Financing from August 30, 2024 to September 30, 2024.

On September 11, 2024, the 2024 Lenders agreed to provide the Bridge Borrower with a subsequent drawdown under the Loan and Security Agreement in the principal amount of $1,000, which was fully funded on September 11, 2024.

On September 26, 2024, the Bridge Financing Loan Parties entered into a Seventh Bridge Loan Amendment Agreement which extended the maturity date of the Bridge Financing from September 30, 2024 to October 31, 2024.

The scheduled payments, inclusive of principal and interest of $4.4 million will be paid at maturity.

For the three and nine months ended September 30, 2024, the Company did not make any principal payments.

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Note 16 - Income Taxes (Tables)

9 Months Ended

Sep. 30, 2024

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

	*Three Months Ended September 30,*						*Nine Months Ended September 30,*
	*2024*			*2023*			*2024*			*2023*
Loss before income taxes	$	(9,333	)	$	(9,277	)	$	(38,808	)	$	(25,797	)
Theoretical tax expense at the statutory rate (21% in 2024 and 2023)		(1,960	)		(1,961	)		(8,150	)		(5,417	)
Differences in jurisdictional tax rates		(437	)		(417	)		(1,807	)		(965	)
Valuation allowance		2,282			2,343			9,604			6,675
Non-deductible expenses		84			89			500			186
Other		—			(375	)		—			(376	)
Total income tax provision (recovery)		(31	)		(321	)		147			103
Net loss	$	(9,302	)	$	(8,956	)	$	(38,955	)	$	(25,900	)

Note 9 - Commitments and Contingencies - Contractual Obligation Maturity (Details) $ in Thousands	Sep. 30, 2024 USD ($)
2024	$ 11,719
2025 and Thereafter	0
Total	$ 11,719

Note 7 - Leases

9 Months Ended

Sep. 30, 2024

Lessee, Operating Leases [Text Block]

7. LEASES

The following presents the various components of lease costs.

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Operating lease cost	$	355	$	491	$	1,110	$	1,494
Total lease cost	$	355	$	491	$	1,110	$	1,494

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 September 30,*				*Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Operating cash outflows from operating leases	$	355	$	491	$	1,110	$	1,494

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

	*At September 30,*
	*2024*			*2023*
Operating leases
Weighted-average remaining lease term		1.69 yrs.			3.12 yrs.
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*
2024	$	350
2025		1,306
2026		1,109
2027		595
2028		204
Thereafter		340
Imputed Interest ⁽¹⁾		(164	)
Total	$	3,740

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

Note 6 - Select Balance Sheet and Statement of Operations Information - Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Raw materials	$ 1,750	$ 1,949
Work-in-progress	1,567	2,048
Finished goods	15,587	19,075
Total inventory	$ 18,904	$ 23,072

Note 4 - Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2024

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

	*Fair Value Measurements as of September 30, 2024*
	*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	$	—	$	30	$	—	$	30
Total assets	$	—	$	30	$	—	$	30
Liabilities
Derivative Liability		—		—		327		327
Total liabilities	$	—	$	—	$	327	$	327

	*Fair Value Measurements as of December 31, 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

Insider Trading Arrangements	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Insider Trading Arr Line Items
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Note 2 - Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2024

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 generally accepted accounting principles 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, 2023, filed with the Securities and Exchange Commission (the “SEC”) on April 1, 2024. 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 nine months ended September 30, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. 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 condensed 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 September 30, 2024 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.

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 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. There have been no material changes to these accounting policies.

Recently Adopted Accounting Standards

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. On January 1, 2024, the adoption of ASU 2020-06 did not have a material impact on the Company’s condensed consolidated financial statements or disclosures.

Recently Issued Accounting Standards Not Yet Adopted

In October 2023, the FASB issued ASU No. 2023-06 ("ASU 2023-06") Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU was issued to clarify or improve disclosure and presentation requirements of a variety of topics, which will allow users to more easily compare entities subject to the SEC's existing disclosures with those entities that were not previously subject to the requirements, and align the requirements in the FASB accounting standard codification with the SEC's regulations. The ASU will become effective prospectively on the earlier of the date on which the SEC removes its disclosure requirements for the related disclosure or June 30, 2027. The Company is currently evaluating the provisions of the amendments and the impact on its future consolidated statements.

In November 2023, the FASB issued ASU No. 2023-07 ("ASU 2023-07") Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The new standard requires the disclosure of the Company’s Chief Operating Decision Maker (CODM), expanded incremental line-item disclosures of significant segment expenses used by the CODM for decision-making, and the inclusion of previous annual only segment disclosure requirements on a quarterly basis. This ASU must be applied on a retrospective basis to all prior periods presented in the financial statements. This pronouncement is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company is currently assessing the impact of applying this guidance.

In December 2023, the FASB issued ASU No. 2023-09 ("ASU 2023-09") Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The guidance requires entities to disclose disaggregated information about their effective tax rate reconciliation as well as information on income taxes paid. The disclosure requirements will be applied on a prospective basis, with the option to apply it retrospectively. This pronouncement is effective for fiscal years beginning after December 15, 2024 and early adoption is permitted. The Company is currently assessing the impact of applying this guidance.

Note 16 - Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) (Parentheticals)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statutory Rate	21.00%	21.00%	21.00%	21.00%

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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss	$ (9,302)	$ (8,956)	$ (38,955)	$ (25,900)
Net loss allocated to stockholders of the Company	$ (9,286)	$ (9,068)	$ (39,031)	$ (26,134)
Weighted-average shares of common stock outstanding used in computing net loss per share, basic (in shares)	7,255	5,527	6,547	5,413
Weighted-average shares of common stock outstanding used in computing net loss per share, diluted (in shares)	7,255	5,527	6,547	5,413
Basic (in dollars per share)	$ (1.28)	$ (1.64)	$ (5.96)	$ (4.83)
Diluted (in dollars per share)	$ (1.28)	$ (1.64)	$ (5.96)	$ (4.83)

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

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.

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

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

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Note 8 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Amortization of Intangible Assets	$ 873	$ 875	$ 2,600	$ 2,597

Note 9 - Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2024

Contractual Obligation, Fiscal Year Maturity [Table Text Block]

Years ending December 31,	*Purchase and Service Commitments*
2024	$	11,719
2025 and Thereafter		—
Total	$	11,719

Note 17 - Segment and Geographic Information (Tables)

9 Months Ended

Sep. 30, 2024

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

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
United States	$	8,548	$	11,167	$	27,902	$	31,665
International		6,459		6,449		21,166		26,557
Total revenue	$	15,007	$	17,616	$	49,068	$	58,222

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

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Lease revenue	$	2,684	$	4,368	$	10,732	$	14,440
System revenue		8,898		9,834		28,020		33,212
Product revenue		2,741		2,487		7,945		8,019
Service revenue		684		927		2,371		2,551
Total revenue	$	15,007	$	17,616	$	49,068	$	58,222

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2024
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 generally accepted accounting principles 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, 2023, filed with the Securities and Exchange Commission (the “SEC”) on April 1, 2024. 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 nine months ended September 30, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. 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 condensed 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 September 30, 2024 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. 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.
New Accounting Pronouncements, Policy [Policy Text Block]	*Recently Adopted Accounting Standards* 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. On January 1, 2024, the adoption of ASU 2020-06 did not have a material impact on the Company’s condensed consolidated financial statements or disclosures. **Recently Issued Accounting Standards Not* Yet Adopted*** In October 2023, the FASB issued ASU No. 2023-06 ("ASU 2023-06") Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU was issued to clarify or improve disclosure and presentation requirements of a variety of topics, which will allow users to more easily compare entities subject to the SEC's existing disclosures with those entities that were not previously subject to the requirements, and align the requirements in the FASB accounting standard codification with the SEC's regulations. The ASU will become effective prospectively on the earlier of the date on which the SEC removes its disclosure requirements for the related disclosure or June 30, 2027. The Company is currently evaluating the provisions of the amendments and the impact on its future consolidated statements. In November 2023, the FASB issued ASU No. 2023-07 ("ASU 2023-07") Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The new standard requires the disclosure of the Company’s Chief Operating Decision Maker (CODM), expanded incremental line-item disclosures of significant segment expenses used by the CODM for decision-making, and the inclusion of previous annual only segment disclosure requirements on a quarterly basis. This ASU must be applied on a retrospective basis to all prior periods presented in the financial statements. This pronouncement is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company is currently assessing the impact of applying this guidance. In December 2023, the FASB issued ASU No. 2023-09 ("ASU 2023-09") Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The guidance requires entities to disclose disaggregated information about their effective tax rate reconciliation as well as information on income taxes paid. The disclosure requirements will be applied on a prospective basis, with the option to apply it retrospectively. This pronouncement is effective for fiscal years beginning after December 15, 2024 and early adoption is permitted. The Company is currently assessing the impact of applying this guidance.

Note 5 - Accounts Receivable

9 Months Ended

Sep. 30, 2024

Trade and Financing Receivables [Text Block]

5. ACCOUNTS RECEIVABLE

The Company’s products may be sold under our Venus Prime program and legacy subscription model, 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. Venus Prime, launched in January 2024, is a structured in-house financing program which replaces the legacy subscription program for new customers in North America.

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 $22,223 and $32,393 as of September 30, 2024 and December 31, 2023, 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 September 30, 2024 and December 31, 2023. Based upon such assessment, the Company recorded an allowance for expected credit losses totaling $4,133 and $7,415 as of September 30, 2024, and December 31, 2023, respectively.

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

	*September 30,*			*December 31,*
	*2024*			*2023*
Gross accounts receivable	$	34,100		$	47,884
Unearned income		(1,421	)		(2,139	)
Allowance for expected credit losses		(4,133	)		(7,415	)
	$	28,546		$	38,330
Reported as:
Current trade receivables	$	21,102		$	29,151
Current unearned interest income		(1,027	)		(1,468	)
Long-term trade receivables		8,865			11,318
Long-term unearned interest income		(394	)		(671	)
	$	28,546		$	38,330

Current Venus Prime and 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:

			September 30,
	Total		2024		2025		2026		2027		2028
Current financing receivables, net of allowance of $4,133	$	13,359	$	13,359			$	—	$	—	$	—
Long-term financing receivables, net of allowance of $0		8,865		—		6,075		2,751		39		—
	$	22,224	$	13,359	$	6,075	$	2,751	$	39	$	—

Accounts receivable from our Venus Prime program bear interest commensurate with the customer's credit risk. Accounts receivable from our legacy subscription model do not bear interest and are typically not collateralized. The Company performs credit evaluations on new and existing 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 balance sheets, results of operations and cash flows.

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

Balance at January 1, 2023	$	13,619
Write-offs		(7,554	)
Provision		1,350
Balance at December 31, 2023	$	7,415
Write-offs		(2,269	)
Provision		171
Balance at March 31, 2024	$	5,317
Write-offs		(1,429	)
Provision		273
Balance at June 30, 2024	$	4,161
Write-offs		(453	)
Provision		425
Balance at September 30, 2024	$	4,133

Note 5 - Accounts Receivable (Tables)

9 Months Ended

Sep. 30, 2024

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

	*September 30,*			*December 31,*
	*2024*			*2023*
Gross accounts receivable	$	34,100		$	47,884
Unearned income		(1,421	)		(2,139	)
Allowance for expected credit losses		(4,133	)		(7,415	)
	$	28,546		$	38,330
Reported as:
Current trade receivables	$	21,102		$	29,151
Current unearned interest income		(1,027	)		(1,468	)
Long-term trade receivables		8,865			11,318
Long-term unearned interest income		(394	)		(671	)
	$	28,546		$	38,330

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

			September 30,
	Total		2024		2025		2026		2027		2028
Current financing receivables, net of allowance of $4,133	$	13,359	$	13,359			$	—	$	—	$	—
Long-term financing receivables, net of allowance of $0		8,865		—		6,075		2,751		39		—
	$	22,224	$	13,359	$	6,075	$	2,751	$	39	$	—

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

Balance at January 1, 2023	$	13,619
Write-offs		(7,554	)
Provision		1,350
Balance at December 31, 2023	$	7,415
Write-offs		(2,269	)
Provision		171
Balance at March 31, 2024	$	5,317
Write-offs		(1,429	)
Provision		273
Balance at June 30, 2024	$	4,161
Write-offs		(453	)
Provision		425
Balance at September 30, 2024	$	4,133

Note 5 - Accounts Receivable - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Gross accounts receivable	$ 34,100			$ 47,884
Unearned income	(1,421)			(2,139)
Allowance for expected credit losses	(4,133)	$ (4,161)	$ (5,317)	(7,415)	$ (13,619)
Accounts Receivable, after Allowance for Credit Loss	28,546			38,330
Current trade receivables	21,102			29,151
Current unearned interest income	(1,027)			(1,468)
Long-term trade receivables	8,865			11,318
Long-term unearned interest income	$ (394)			$ (671)

Note 7 - Leases - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Operating lease cost	$ 355	$ 491	$ 1,110	$ 1,494
Total lease cost	355	491	1,110	1,494
Operating cash outflows from operating leases	$ 355	$ 491	$ 1,110	$ 1,494
Weighted-average remaining lease term (Year)	1 year 8 months 8 days		1 year 8 months 8 days		3 years 1 month 13 days
Weighted-average discount rate	4.00%		4.00%		4.00%

Note 15 - Stockholders' Equity

9 Months Ended

Sep. 30, 2024

Equity [Text Block]

15. STOCKHOLDERS' EQUITY

Common Stock

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

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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;

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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

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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.

Equity Purchase Agreement with Lincoln Park

On June 16, 2020, the Company entered into a purchase agreement (the “Equity Purchase Agreement”) with Lincoln Park Capital Fund LLC (“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 Stock Market LLC ("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 a purchase agreement (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, 2023 the Company issued an additional 776,452 shares of common stock to Lincoln Park at an average price of $3.966 per share for a total value of $3,080. During the nine months ended September 30, 2024, the Company issued an additional 8,333 shares of common stock to Lincoln Park at an average price of $1.16 per share, for a total value of $10. The 2022 LPC Purchase Agreement expired on August 1, 2024.

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.

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:

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

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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.

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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.

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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.

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

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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 $0.5 million 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 $2.0 million (the "Initial Placement"). The Company used 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:

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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.

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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.

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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.

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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.

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

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

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 “Multi-Tranche Amendment”). The Multi-Tranche 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 $2.0 million (the “Second Placement”). The Company used the proceeds of the Second Placement, after the payment of transaction expenses, for general working capital purposes.

On September 8, 2023, the Company and the 2023 Investors consummated the third tranche in the 2023 Multi-Tranche Private Placement, under which the Company sold the 2023 Investors 292,398 shares of Senior Preferred Stock for an aggregate purchase price of $1.0 million (the "Third Placement," and together with the First Placement and Second Placement, the "Placements"). The Company used the proceeds of the Third Placement, after the payment of transaction expenses, for general working capital purposes.

On October 20, 2023, the Company and the 2023 Investors consummated the fourth tranche in the 2023 Multi-Tranche Private Placement, under which the Company sold the 2023 Investors 502,513 shares of Senior Preferred Stock for an aggregate purchase price of $2.0 million (the “Fourth Placement”). The Company used the proceeds of the Fourth Placement, after the payment of transaction expenses, for general working capital purposes.

Series X Convertible Preferred Stock

On October 4, 2023, the Company filed a Certificate of Designations with respect to the Series X Preferred Stock with the Secretary of State of the State of Delaware, thereby creating the Series X Preferred Stock. The Certificate of Designations authorizes the issuance of up to 400,000 shares of Series X Preferred Stock. The Series X Preferred Stock is convertible into shares of common stock on a one-for-ten basis, in whole or in part, at the option of the holder at any time upon delivery of a valid conversion notice of the Company; provided, however, that the Series X Preferred Stock is subject to limitations on convertibility to the extent necessary to comply with the rules and regulations of the Nasdaq. The following is a summary of the material terms of the Series X Preferred Stock:

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Voting Rights. The holders of the Series X Preferred Stock shall be entitled to vote on all matters on which holders of common stock shall be entitled to vote, and shall be entitled to a number of votes equal to the Converted Stock Equivalent, which is 10 common shares per 1 Series X Preferred stock.

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Liquidation. Each share of Series X Preferred Stock carries a liquidation preference, senior to the common stock and Voting Preferred Stock, in an amount equal to the Unpaid Liquidation Preference (as defined in the Certificate of Designations with respect to the Series X Preferred Stock) at that time.

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Conversion. The Series X Preferred Stock will convert into shares of common stock on a 1-for-10 basis at the option of the holders of Series X Preferred Stock at any time.

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Dividends. The Series X Preferred Stock accrues a dividend at a rate of 12.5% per annum, payable on a quarterly basis in cash or additional shares of Series X Preferred Stock, at the Company’s election. In addition, each share of Series X Preferred Stock is entitled to participate in dividends and other non-liquidating distributions, if, as and when declared by the Board, on a pari passu basis with the common stock, Senior Preferred Stock and Junior Preferred Stock.

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

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Maturity. The Series X Preferred Stock shall be perpetual unless converted, however dividends will stop accruing on December 31, 2026.

Series Y Convertible Preferred Stock

On May 24, 2024, the Company filed a Certificate of Designations with respect to the Series Y Preferred Stock with the Secretary of State of the State of Delaware, thereby creating the Series Y Preferred Stock. The Certificate of Designations authorizes the issuance of up to 600,000 shares of Series Y Preferred Stock. The Series Y Preferred Stock is convertible into shares of common stock on a 1-for-100 basis, at the option of the holder, in whole or in part, at any time upon delivery of a valid conversion notice of the Company; or (ii) automatically upon the Company completing an equity financing for common stock (or convertible preferred stock, provided that under such circumstances such financing will not be deemed completed until such preferred stock has been fully converted into common stock) that raises no less than $30.0 million in gross proceeds, among other requirements as set forth in the Certificate of Designations. Notwithstanding the foregoing, the Series Y Preferred Stock is subject to limitations on convertibility to the extent necessary to comply with the rules and regulations of Nasdaq. On September 26, 2024 the Company filed a Certificate of Amendment which increased the authorized number of shares of Series Y Preferred Stock from 600,000 shares to 900,000 shares. The following is a summary of the material terms of the Series Y Preferred Stock:

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Voting Rights. The holders of the Series Y Preferred Stock shall not be entitled to vote on any matter on which holders of common stock shall be entitled to vote.

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Liquidation. Each share of Series Y Preferred Stock carries a liquidation preference, senior to the common stock, Series X Preferred Stock, Senior Preferred Stock, and Junior Preferred Stock, in an amount equal to the Unpaid Liquidation Preference (as defined in the Certificate of Designations with respect to the Series Y Preferred Stock) at that time.

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Conversion. The Series Y Preferred Stock will convert into shares of common stock on a 1-for-100 basis at the option of the holders of Series Y Preferred Stock at any time, or automatically subject to certain conditions.

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Dividends. Each share of Series Y Preferred Stock is entitled to participate in dividends and other non-liquidating distributions, if, as and when declared by the Board, on a pari passu basis with the common stock, Senior Preferred Stock and Junior Preferred Stock.

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

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Maturity. The Series Y Preferred Stock shall be perpetual unless converted.

Registered Direct Offering

On February 22, 2024, the Company, entered into a securities purchase agreement (the “SPA”) with certain institutional investors (each, a “2024 Investor”), pursuant to which the Company agreed to issue and sell to the 2024 Investors (i) in a registered direct offering, an aggregate of 817,748 shares of the Company’s common stock, at a price of $1.465 per share and (ii) in a concurrent private placement, warrants to acquire up to an aggregate of 817,748 shares of common stock (the “2024 Investor Warrants”), at an initial exercise price of $1.34 per share (the “Offering”).

The Shares were offered at-the-market under Nasdaq rules and pursuant to the Company’s shelf registration statement on Form S-3 initially filed by the Company with the SEC under the Securities Act, on October 15, 2021 and declared effective on October 25, 2021.

The 2024 Investor Warrants (and the shares of common stock issuable upon the exercise of the 2024 Investor Warrants) were not registered under the Securities Act and were offered pursuant to an exemption from the registration requirements provided under Section 4(a)(2) of the Securities Act. The 2024 Investor Warrants are exercisable upon issuance and will expire five years from the issuance date, and in certain circumstances may be exercised on a cashless basis. If the Company fails for any reason to deliver shares of common stock upon the valid exercise of the 2024 Investor Warrants within the prescribed period set forth in the 2024 Investor Warrants, the Company is required to pay the applicable holder liquidated damages in cash as set forth in the 2024 Investor Warrants.

A holder is not entitled to exercise any portion of a 2024 Investor Warrant, if, after giving effect to such exercise, the aggregate number of shares of common stock beneficially owned by the holder (together with its affiliates and any other persons) whose beneficial ownership of common stock would or could be aggregated with the holder’s for purposes of Section 13(d) or Section 16 of the Exchange Act would exceed 4.99%, or at the election of a 2024 Investor 9.99%, of the common stock outstanding after giving effect to the exercise. Such 4.99% limitation may be increased at the holder’s election upon 61 days’ notice to the Company, provided that such percentage may not exceed 9.99%.

On February 27, 2024, the Company closed the Offering, raising gross proceeds of approximately $1.2 million before deducting placement agent fees and other offering expenses payable by the Company. The proceeds received in the Offering were allocated to each instrument on a relative fair value basis.

Under the SPA, no later than March 8, 2024, the Company was required to file a registration statement on Form S-3 (or other appropriate form if the Company is not then S-3 eligible) registering the resale of the shares of common stock issued or issuable upon exercise of the 2024 Investor Warrants. The Company was required to use commercially reasonable efforts to cause such registration to become effective within 45 days of the closing date of the Offering (or within 75 days following the closing of the Offering in case of “full review” of the registration statement by the SEC), and to keep the registration statement effective at all times until no 2024 Investor owns any 2024 Investor Warrants or shares issuable upon exercise thereof.

The SPA contains customary representations, warranties and covenants by the Company, among other customary provisions.

H.C. Wainwright & Co., LLC (“HCW”) acted as the Company’s placement agent in connection with Offering. The Company paid HCW consideration consisting of (i) a cash fee equal to 7.0% of the aggregate gross proceeds in the Offering, (ii) a management fee equal to 1.0% of the aggregate gross proceeds in the Offering, (iii) reimbursement of certain expenses and (iv) warrants to acquire up to an aggregate of 57,242 shares of common stock (the “Placement Agent Warrants”). The Placement Agent Warrants are similar to the 2024 Investor Warrants, except that the initial exercise price of the Placement Agent Warrants is $1.8313 per share.

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 September 30, 2024, the number of shares of the Company’s common stock reserved for issuance and available for grant under the 2010 Share Option Plan was 28,947 (28,168 as of December 31, 2023).

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 September 30, 2024, there were 279,931 shares of common stock available under the 2019 Plan (71,412 as of December 31, 2023). 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 September 30,*				*Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Cost of sales	$	9	$	11	$	28	$	37
Selling and marketing		58		81		190		266
General and administrative		148		243		524		794
Research and development		24		29		75		117
Total stock-based compensation	$	239	$	364	$	817	$	1,214

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 September 30,*					*Nine Months Ended September 30,*
	*2024*		*2023*			*2024*			*2023*
Expected term (in years)		-		6.00			6.00			6.00
Risk-free interest rate		-		4.33	%		4.23	%		3.37-4.33	%
Expected volatility		-		42.29	%		43.06	%		42.94	%
Expected dividend rate		-		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 plan:

	*Number of Shares*			*Weighted- Average Exercise Price per Share, $*		*Weighted- Average Remaining Contractual Term*		*Aggregate Intrinsic Value*
Outstanding – January 1, 2024		981,834		$	19.85		7.58	$	—
Options granted		82,000			0.71		-		—
Options exercised		-			-		-		—
Options forfeited/cancelled		(70,507	)		33.79		-		—
Outstanding – September 30, 2024		993,327			17.28		7.34	$	—
Exercisable – September 30, 2024		524,739			27.07		6.56	$	—
Expected to vest – after September 30, 2024		468,588		$	6.32		8.22	$	—

The following tables summarize information about stock options outstanding and exercisable at September 30, 2024:

	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
$0.7051 - $54.60	952,221	7.52	$13.24	483,810	6.84	$19.99
$63.90 - $119.25	38,947	3.16	97.80	38,770	3.15	97.70
$186.75 - $382.50	1,627	3.99	271.15	1,627	3.99	271.15
$405.00 - $438.75	263	0.71	405.51	263	0.71	405.51
$650.25 - $958.50	269	3.70	727.38	269	3.70	727.38
	993,327	7.34	$17.28	524,739	6.56	$27.07

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 September 30, 2024 and 2023, respectively. The total intrinsic value of options exercised were $nil and $nil for the nine months ended September 30, 2024 and 2023, respectively.

The weighted-average grant date fair value of options granted was $nil and $1.90 per share for the three months ended September 30, 2024 and 2023, respectively. The weighted-average grant date fair value of options granted was $0.705 and $2.82 per share for the nine months ended September 30, 2024 and 2023, respectively. The fair value of options vested during the three months ended September 30, 2024 and 2023 was $255 and $307, respectively. The fair value of options vested during the nine months ended September 30, 2024 and 2023 was $892 and $1,013, respectively.

The entire disclosure for equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accounts receivable, allowance, current	$ 4,133	$ 7,415
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)	7,255,277	5,529,149
Common stock, shares outstanding (in shares)	7,255,277	5,529,149

Note 5 - Accounts Receivable - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Balance	$ 4,161	$ 5,317	$ 7,415	$ 7,415	$ 13,619	$ 13,619
Write-offs	(453)	(1,429)	(2,269)			(7,554)
Provision	425	273	171	869	$ 1,263	1,350
Balance	$ 4,133	$ 4,161	$ 5,317	$ 4,133		$ 7,415

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues	$ 15,007	$ 17,616	$ 49,068	$ 58,222
Cost of goods sold:
Cost of goods and services sold	5,086	5,431	15,651	18,118
Gross profit	9,921	12,185	33,417	40,104
Operating expenses:
Selling and marketing	6,654	6,907	21,076	23,319
General and administrative	8,732	10,115	27,640	30,933
Research and development	1,692	1,925	5,214	6,527
Total operating expenses	17,078	18,947	53,930	60,779
Loss from operations	(7,157)	(6,762)	(20,513)	(20,675)
Other expenses:
Foreign exchange loss	57	909	1,155	379
Finance expenses	1,665	1,605	5,785	4,666
Loss on disposal of subsidiaries	0	1	0	77
Loss on extinguishment of debt	454	0	11,355	0
Loss before income taxes	(9,333)	(9,277)	(38,808)	(25,797)
Income tax (benefit) expense	(31)	(321)	147	103
Net loss	(9,302)	(8,956)	(38,955)	(25,900)
Loss attributable to stockholders of the Company	(9,286)	(9,068)	(39,031)	(26,134)
Net income — non-controlling interest	$ (16)	$ 112	$ 76	$ 234
Net loss per share:
Basic (in dollars per share)	$ (1.28)	$ (1.64)	$ (5.96)	$ (4.83)
Diluted (in dollars per share)	$ (1.28)	$ (1.64)	$ (5.96)	$ (4.83)
Weighted-average number of shares used in per share calculation:
Basic (in shares)	7,255	5,527	6,547	5,413
Diluted (in shares)	7,255	5,527	6,547	5,413
Leases [Member]
Revenues	$ 2,684	$ 4,368	$ 10,732	$ 14,440
Cost of goods sold:
Cost of goods and services sold	651	1,183	2,538	3,633
Products and Services [Member]
Revenues	12,323	13,248	38,336	43,782
Cost of goods sold:
Cost of goods and services sold	$ 4,435	$ 4,248	$ 13,113	$ 14,485

Note 5 - Accounts Receivable (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Lessor, Sales-type Lease, Term of Contract (Month)	36 months
Sales-type and Direct Financing Leases, Lease Receivable	$ 22,223			$ 32,393
Accounts Receivable, Allowance for Credit Loss	$ 4,133	$ 4,161	$ 5,317	$ 7,415	$ 13,619

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

9 Months Ended

Sep. 30, 2024

Schedule of Inventory, Current [Table Text Block]

	*September 30,*		*December 31,*
	*2024*		*2023*
Raw materials	$	1,750	$	1,949
Work-in-progress		1,567		2,048
Finished goods		15,587		19,075
Total inventory	$	18,904	$	23,072

Property, Plant and Equipment [Table Text Block]

	*Useful Lives*		*September 30,*			*December 31,*
	*(in years)*		*2024*			*2023*
Lab equipment tooling and molds		4 – 10	$	4,356		$	4,356
Office furniture and equipment		6 – 10		1,227			1,223
Leasehold improvements		up to 10		857			854
Computers and software		3		956			919
Vehicles		5 – 7		51			37
Demo units		5		214			214
Total property and equipment				7,661			7,603
Less: Accumulated depreciation				(6,623	)		(6,281	)
Total property and equipment, net			$	1,038		$	1,322

Schedule of Other Current Assets [Table Text Block]

	*September 30,*		*December 31,*
	*2024*		*2023*
Government remittances ⁽¹⁾	$	642	$	1,336
Consideration receivable from subsidiaries sale		55		85
Sundry assets and miscellaneous		516		504
Total other current assets	$	1,213	$	1,925

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

	*September 30,*		*December 31,*
	*2024*		*2023*
Payroll and related expense	$	1,330	$	2,260
Accrued expenses		4,620		3,924
Commission accrual		1,851		2,385
Sales and consumption taxes		2,873		3,868
Total accrued expenses and other current liabilities	$	10,674	$	12,437

Schedule of Product Warranty Liability [Table Text Block]

	*September 30,*			*December 31,*
	*2024*			*2023*
Balance as of the beginning of the period	$	1,363		$	1,482
Warranties issued during the period		299			933
Warranty costs incurred during the period		(321	)		(1,052	)
Balance at the end of the period	$	1,341		$	1,363
Current		1,072			1,029
Long-term		269			334
Total	$	1,341		$	1,363

Schedule of Finance Expenses [Table Text Block]

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2024*				*2024*			*2023*
Interest expense	$	1,487	$	1,539	$	5,394		$	4,469
Change in fair value of derivative liability		—		—		(618	)		—
Accretion on long-term debt and amortization of fees		178		66		1,009			197
Total finance expenses	$	1,665	$	1,605	$	5,785		$	4,666

Note 8 - Intangible Assets - Estimated Amortization (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
2024	$ 873
2025	3,003
2026	657
2027	657
2028	244
Thereafter	412
Total	$ 5,846	$ 8,446

Note 11 - Madryn Debt and Convertible Notes (Tables)

9 Months Ended

Sep. 30, 2024

Secured Subordinated Convertible Notes [Member]

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

		*As of September 30, 2024*
2024	$	—
2025		30,917
Total	$	30,917

Note 12 - Credit Facility (Details Textual) - USD ($) $ in Millions	Jan. 18, 2024	Aug. 26, 2021	Dec. 09, 2020
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]	Secured Overnight Financing Rate (SOFR) [Member]	London Interbank Offered Rate [Member]
City National Bank of Florida [Member] \| CNB Note [Member]
Debt Instrument, Face Amount		$ 5.0
Debt Instrument, Maturity Date		Jul. 24, 2023
City National Bank of Florida [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 5.0	$ 10.0
Debt Instrument, Basis Spread on Variable Rate		3.25%
Debt Instrument, LIBOR Floor		0.50%
Line of Credit Facility, Minimum Deposit Required		$ 1.5	$ 3.0

Note 15 - Stockholders' Equity (Details Textual)										1 Months Ended			3 Months Ended					9 Months Ended		12 Months Ended	17 Months Ended	24 Months Ended
Note 15 - Stockholders' Equity (Details Textual)	Feb. 27, 2024 USD ($) $ / shares shares	Oct. 20, 2023 USD ($) shares	Oct. 04, 2023 $ / shares shares	Sep. 08, 2023 USD ($) shares	Jul. 12, 2023 USD ($) shares	May 15, 2023 USD ($) shares	May 11, 2023	May 10, 2023	Jul. 12, 2022 USD ($) $ / shares shares	Nov. 30, 2022 USD ($) $ / shares shares	Nov. 30, 2017	Nov. 30, 2010	Sep. 30, 2024 USD ($) $ / shares shares	Mar. 31, 2024 shares	Sep. 30, 2023 USD ($) $ / shares	Jun. 30, 2023 shares	Mar. 31, 2023 shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares	Sep. 26, 2024 shares	May 24, 2024 USD ($) shares	May 31, 2023 USD ($) $ / 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
Proceeds from Issuance of Common Stock \| $																		$ 10,000	$ 1,109,000
Proceeds from Issuance of Private Placement \| $																		$ 0	4,509,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)													98,529,412					98,529,412			18,887,958
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													$ 0		$ 1.9			$ 0.705	$ 2.82
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value \| $													$ 255,000		$ 307,000			$ 892,000	$ 1,013,000
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)													28,947					28,947			28,168
The 2019 Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)													279,931					279,931			71,412
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)													30,000					30,000
Share-based Compensation Arrangement by Share-based Payment Award, Increase in Authorized Shares, Percentage of Outstanding Stock Maximum													4.00%
The 2024 Investor Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	817,748
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares	$ 1.34
Voting Preferred Stock [Member]
Preferred Stock, Liquidation Preference Per Share (in dollars per share) \| $ / shares										$ 30
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						2.5
Conversion Price, Benchmark, Multiplier						2.75
Series X Convertible Preferred Stock [Member][
Shares Issued, Price Per Share (in dollars per share) \| $ / shares			$ 20.1
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares			$ 0.0001
Preferred Stock, Convertible, Conversion Ratio			10
Preferred Stock, Shares Authorized (in shares)			400,000
Preferred Stock, Dividend Rate, Percentage			12.50%
Series Y Convertible Preferred Stock [Member]
Preferred Stock, Convertible, Conversion Ratio																								100
Preferred Stock, Shares Authorized (in shares)																							900,000	600,000
Preferred Stock, Convertible, Minimum Proceeds From Conversion \| $																								$ 30,000,000
Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)														8,333		118,729	224,378
H.C. Wainwright & Co., LLC [Member] \| Placement Agent Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	57,242
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares	$ 1.8313
Equity Purchase Agreement [Member] \| Lincoln Park [Member]
Equity Purchase Agreement, Maximum Offering Amount \| $																										$ 31,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares																										$ 0.0001
Equity Purchase Agreement, Maximum Shares Issuable (in shares)																										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)																				26,666,000		229,139
Shares Issued, Price Per Share (in dollars per share) \| $ / shares																						$ 40.5
Stock Issued During Period, Shares, Commitment Fee (in shares)																						13,971
Stock Issued During Period, Value, Commitment Fee \| $																						$ 620,000
Deferred Offering Costs \| $																				$ 0		$ 123,000
Proceeds from Issuance of Common Stock \| $																				$ 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)									858,224
Equity Agreement, Maximum Percentage of Stock Outstanding									19.99%
Maximum Percentage of Outstanding Stock, Beneficial Ownership									9.99%
Shares Issued, Price Per Share (in dollars per share) \| $ / shares													$ 1.16					$ 1.16			$ 3.966
Stock Issued During Period, Shares, Commitment Fee (in shares)									45,701									8,333			776,452
Stock Issued During Period, Value, Commitment Fee \| $									$ 330,000									$ 10,000			$ 3,080,000
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)										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)										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)										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)		502,513		292,398	500,000	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		$ 1,000,000	$ 2,000,000	$ 2,000,000
Registered Direct Offering [Member]
Maximum Percentage of Outstanding Stock, Beneficial Ownership	4.99%
Stock Issued During Period, Shares, New Issues (in shares)	817,748
Shares Issued, Price Per Share (in dollars per share) \| $ / shares	$ 1.465
Proceeds from Issuance or Sale of Equity \| $	$ 1,200,000
Registered Direct Offering [Member] \| H.C. Wainwright & Co., LLC [Member]
Placement Agent Fee, Percentage of Gross Proceeds	7.00%
Management Fee, Percentage of Gross Proceeds	1.00%
Maximum [Member] \| Registered Direct Offering [Member]
Maximum Percentage of Outstanding Stock, Beneficial Ownership	9.99%
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio							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 5 - Accounts Receivable - Schedule of Contractual Commitments, Net of Allowance for Doubtful Accounts (Details) (Parentheticals) $ in Thousands	Sep. 30, 2024 USD ($)
Current Financing Receivables, Net Of Allowance [Member]
Allowance, current financing receivables, net	$ 4,133
Noncurrent Financing Receivables, Net Of Allowance [Member]
Allowance, noncurrent financing receivables, net	$ 0

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2024	Nov. 07, 2024
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	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
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		7,255,277

Note 13 - EW Convertible Notes

9 Months Ended

Sep. 30, 2024

Convertible Notes [Text Block]

13. EW CONVERTIBLE NOTES

On January 18, 2024, the Company, Venus USA, Venus Canada and Venus Ltd (the “Guarantors”) entered into a Note Purchase and Registration Rights Agreement (the “Note Purchase Agreement”) with EW Healthcare Partners, L.P. (“EW”) and EW Healthcare Partners-A, L.P. (“EW-A,” and together with EW, the “EW Investors”). Pursuant to the Note Purchase Agreement, the Company issued and sold to the EW Investors $2.0 million in aggregate principal amount of secured subordinated convertible notes (the “2024 Notes").

The 2024 Notes accrue interest at a rate equal to the 90-day adjusted term Secured Overnight Financing Rate (SOFR) plus 8.50% per annum; provided, however, that if there is an Event of Default (as defined below), the then-applicable interest rate will increase by 4.00% per annum. Interest is payable in kind in arrears on the last business day of each calendar quarter of each year after the original issuance date, beginning on March 31, 2024. The 2024 Notes mature on December 9, 2025, unless earlier redeemed or converted, at which time all outstanding principal and interest is payable in cash, except as described below. At any time prior to the maturity date, a holder may convert the 2024 Notes at their option into shares of common stock at the then-applicable conversion rate. The initial conversion rate is 799.3605 shares of common stock per one-thousand principal amount of 2024 Notes, which represents an initial conversion price of approximately $1.251 per share of common stock. The conversion rate is subject to customary anti-dilution adjustments. The 2024 Notes are redeemable, in whole and not in part, at the Company’s option at any time, at a redemption price equal to the principal amount of the 2024 Notes to be redeemed, plus accrued and unpaid interest, if any, to, the redemption date, plus a redemption premium. The Company’s redemption option is subject to satisfaction of the conditions set forth in the 2024 Notes, including that a registration statement covering the resale of the shares of common stock issuable upon conversion of the 2024 Notes is effective and available for use.

The 2024 Notes have customary provisions relating to the occurrence of “Events of Default,” as defined in the 2024 Notes. If an Event of Default occurs, then the EW Investors may, subject to the terms of the CNB Subordination Agreement (as defined below), (i) declare the outstanding principal amount of the 2024 Notes, all accrued and unpaid interest and all other amounts owing under the 2024 Notes and other transaction documents entered into in connection therewith to be immediately become due and payable, without any further action or notice by any person, and (ii) exercise all rights and remedies available to them under the 2024 Notes, the EW Security Agreement (as defined below) and any other document entered into in connection with the foregoing. The 2024 Notes constitute the Company’s secured, subordinated obligations and are (i) equal in right of payment with the Company’s existing and future senior unsecured indebtedness; (ii) senior in right of payment to the Company’s existing and future indebtedness that is expressly subordinated to the 2024 Notes; and (iii) subordinated to the Company’s existing secured indebtedness in a manner consistent with the Existing Subordination Agreements (as defined below).

On January 18, 2024, the Company and the Guarantors entered into a Guaranty and Security Agreement (the “EW Security Agreement”) with EW, as collateral agent. Pursuant to the EW Security Agreement, the Guarantors jointly and severally guaranteed to the EW Investors the prompt payment of all outstanding amounts under the 2024 Notes when due. The Guarantors also granted to the EW Investors a security interest in substantially all of their assets to secure the obligations under the 2024 Notes.

Pursuant to the EW Security Agreement, during the continuance of an Event of Default under the 2024 Notes, if the Company is unable to repay all outstanding amounts under the 2024 Notes, the EW Investors may, subject to the terms of the CNB Subordination Agreement (as defined below), foreclose on the collateral to collateralize such indebtedness. Any such foreclosure could significantly affect the Company’s ability to operate its business.

The EW Security Agreement contains various covenants that limit the Company’s ability to engage in specified types of transactions. Subject to limited exceptions, these covenants include restrictions on the Company’s ability, to incur, create or permit to exist additional indebtedness, or liens, and to make certain changes to its ownership structure, in each case without the Investor’s consent.

On January 18, 2024, the Company and the Guarantors entered into a Subordination of Debt Agreement (the “CNB Subordination Agreement”) with CNB and the EW Investors. The CNB Subordination Agreement provides that the 2024 Notes are subordinated to the Company’s existing secured indebtedness with CNB, in a manner consistent with the subordination of the Secured Subordinated Convertible Notes, dated October 4, 2023 (the “Madryn Notes”), issued to Madryn pursuant to those certain existing Subordination of Debt Agreements, dated as of December 8, 2020 entered into by the Company and the Guarantors, CNB, and Madryn (the “Existing Subordination Agreements”). The 2024 Notes and the Madryn Notes are secured by the same collateral, except that the 2024 Notes also receive a first priority perfected security interest and lien on the Company’s right to receive certain amounts from the Internal Revenue Service in respect of certain employee retention credits claimed by the Company (defined in the Notes as the “ERC Claim”).

As of September 30, 2024, the Company had approximately $2.2 million principal and interest of the 2024 convertible notes outstanding that were issued pursuant to the Note Purchase Agreement (as defined below).

In connection with the 2024 Notes, the Company recognized interest expense of $74 and $0.2 million during the three and nine months ended September 30, 2024, respectively. The 2024 Notes contained a conversion option, redemption right upon an event of default, change of control scenario, and interest rate penalty upon an event of default which were evaluated under ASC 815, Derivatives and Hedging, and determined that these 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 fair value of the embedded derivative liability at issuance and as of September 30, 2024 were $0.9 million and $0.3 million, respectively.

As of September 30, 2024 and December 31, 2023, the Company was in compliance with all required covenants.

The scheduled payments, inclusive of principal and interest, on the outstanding borrowings as of September 30, 2024 are as follows:

	*As of September 30, 2024*
2024	$	—
2025		2,590
Total	$	2,590

For the three and nine months ended September 30, 2024, the Company did not make any principal repayments.

Note 13 - EW Convertible Notes (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended		9 Months Ended
	Jan. 18, 2024	Aug. 26, 2021	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Proceeds from Convertible Debt					$ 1,607	$ 0
Interest Expense, Debt			$ 1,487	$ 1,539	5,394	$ 4,469
Derivative Liability			327		327
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]	Secured Overnight Financing Rate (SOFR) [Member]	London Interbank Offered Rate [Member]
The 2024 Notes [Member] \| EW Investors [Member]
Proceeds from Convertible Debt	$ 2,000
Debt Instrument, Basis Spread on Variable Rate	8.50%
Debt Instrument, Default, Increase in Interest Rate	4.00%
Debt Instrument, Convertible, Conversion Ratio	799.3605
Debt Instrument, Convertible, Conversion Price (in dollars per share)	$ 1.251
Long-Term Debt, Gross			2,200		2,200
Interest Expense, Debt			74		200
Derivative Liability	$ 900		300		300
Repayments of Convertible Debt			$ 0		$ 0
Debt Instrument, Maturity Date	Dec. 09, 2025

Note 9 - Commitments and Contingencies

9 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Text Block]

9. COMMITMENTS AND CONTINGENCIES

Commitments

As of September 30, 2024, the Company has non-cancellable purchase orders placed with its contract manufacturers in the amount of $11.7 million. In addition, as of September 30, 2024, the Company had $2.3 of open purchase orders that can be cancelled with 270 days’ notice.

Aggregate future service and purchase commitments with manufacturers as of September 30, 2024 are as follows:

Years ending December 31,	*Purchase and Service Commitments*
2024	$	11,719
2025 and Thereafter		—
Total	$	11,719

Note 16 - Income Taxes

9 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Text Block]

16. INCOME TAXES

The Company generated a loss and recognized $31 of tax benefit for the three months ended September 30, 2024, and $321 of tax benefit for the three months ended September 30, 2023, respectively. The Company generated a loss and recognized $147 of tax expense for the nine months ended September 30, 2024, and $103 of tax expense for the nine months ended September 30, 2023, respectively. A reconciliation of income tax (benefit) expense is as follows:

	*Three Months Ended September 30,*						*Nine Months Ended September 30,*
	*2024*			*2023*			*2024*			*2023*
Loss before income taxes	$	(9,333	)	$	(9,277	)	$	(38,808	)	$	(25,797	)
Theoretical tax expense at the statutory rate (21% in 2024 and 2023)		(1,960	)		(1,961	)		(8,150	)		(5,417	)
Differences in jurisdictional tax rates		(437	)		(417	)		(1,807	)		(965	)
Valuation allowance		2,282			2,343			9,604			6,675
Non-deductible expenses		84			89			500			186
Other		—			(375	)		—			(376	)
Total income tax provision (recovery)		(31	)		(321	)		147			103
Net loss	$	(9,302	)	$	(8,956	)	$	(38,955	)	$	(25,900	)

Income tax expense is recognized based on the actual loss incurred during the three and nine months ended September 30, 2024 and 2023, respectively.

The entire disclosure for income tax.

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Note 15 - Stockholders' Equity - Stock Options Outstanding and Exercisable (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Options outstanding, number (in shares) \| shares	993,327
Options outstanding, weighted average remaining contractual term (Year)	7 years 4 months 2 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 17.28
Options exercisable (in shares) \| shares	524,739
Options exercisable, weighted average remaining contractual term (Year)	6 years 6 months 21 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 27.07
Range One [Member]
Options outstanding, number (in shares) \| shares	952,221
Exercise price range, lower limit (in dollars per share)	$ 0.7051
Exercise price range, upper limit (in dollars per share)	$ 54.6
Options outstanding, weighted average remaining contractual term (Year)	7 years 6 months 7 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 13.24
Options exercisable (in shares) \| shares	483,810
Options exercisable, weighted average remaining contractual term (Year)	6 years 10 months 2 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 19.99
Range Two [Member]
Options outstanding, number (in shares) \| shares	38,947
Exercise price range, lower limit (in dollars per share)	$ 63.9
Exercise price range, upper limit (in dollars per share)	$ 119.25
Options outstanding, weighted average remaining contractual term (Year)	3 years 1 month 28 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 97.8
Options exercisable (in shares) \| shares	38,770
Options exercisable, weighted average remaining contractual term (Year)	3 years 1 month 24 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 97.7
Range Three [Member]
Options outstanding, number (in shares) \| shares	1,627
Exercise price range, lower limit (in dollars per share)	$ 186.75
Exercise price range, upper limit (in dollars per share)	$ 382.5
Options outstanding, weighted average remaining contractual term (Year)	3 years 11 months 26 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 271.15
Options exercisable (in shares) \| shares	1,627
Options exercisable, weighted average remaining contractual term (Year)	3 years 11 months 26 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 271.15
Range Four [Member]
Options outstanding, number (in shares) \| shares	263
Exercise price range, lower limit (in dollars per share)	$ 405
Exercise price range, upper limit (in dollars per share)	$ 438.75
Options outstanding, weighted average remaining contractual term (Year)	8 months 15 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 405.51
Options exercisable (in shares) \| shares	263
Options exercisable, weighted average remaining contractual term (Year)	8 months 15 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 405.51
Range Five [Member]
Options outstanding, number (in shares) \| shares	269
Exercise price range, lower limit (in dollars per share)	$ 650.25
Exercise price range, upper limit (in dollars per share)	$ 958.5
Options outstanding, weighted average remaining contractual term (Year)	3 years 8 months 12 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 727.38
Options exercisable (in shares) \| shares	269
Options exercisable, weighted average remaining contractual term (Year)	3 years 8 months 12 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 727.38

Note 6 - Select Balance Sheet and Statement of Operations Information - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Payroll and related expense	$ 1,330	$ 2,260
Accrued expenses	4,620	3,924
Commission accrual	1,851	2,385
Sales and consumption taxes	2,873	3,868
Total accrued expenses and other current liabilities	$ 10,674	$ 12,437

Note 10 - Main Street Term Loan (Details Textual) - USD ($) $ / shares in Units, $ in Thousands					3 Months Ended		9 Months Ended
	Sep. 26, 2024	May 24, 2024	Oct. 04, 2023	Dec. 08, 2020	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Gain (Loss) on Extinguishment of Debt					$ (454)	$ (0)	$ (11,355)	$ (0)
Conversion of MSLP Note [Member]
Debt Conversion, Original Debt, Amount		$ 52,142
Gain (Loss) on Extinguishment of Debt		(10,900)
Conversion of Debt into New Note [Member]
Debt Conversion, Converted Instrument, Amount		$ 17,142
Conversion of Debt Into Series Y Convertible Preferred Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)		576,986
Preferred Stock, Convertible, Conversion Price (in dollars per share)		$ 60.66
Second 2024 Exchange Agreement [Member]
Debt Conversion, Original Debt, Amount	$ 17,662
Debt Conversion, Converted Instrument, Amount	$ 2,662
Debt Conversion, Converted Instrument, Shares Issued (in shares)	203,583
Gain (Loss) on Extinguishment of Debt	$ 500
MSLP Note [Member]
Debt Instrument, Face Amount				$ 50,000
Debt Instrument, Term (Year)				5 years
MSLP Note [Member] \| Debt Instrument, Redemption, Period One [Member]
Debt Instrument, Percentage of Outstanding Principal to be Paid with Accrued Unpaid Interest				15.00%
MSLP Note [Member] \| Debt Instrument, Redemption, Period Two [Member]
Debt Instrument, Percentage of Outstanding Principal to be Paid with Accrued Unpaid Interest			7.50%	15.00%
MSLP Note [Member] \| London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate				3.00%
MSLP Note [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate			3.25%

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (9,302)		$ (8,956)	$ (38,955)	$ (25,900)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization				2,924	3,042
Stock-based compensation				817	1,214
Provision for expected credit losses	425	$ 171		869	1,263	$ 1,350
Provision for inventory obsolescence				950	760
Finance expenses and accretion				4,150	1,310
Deferred tax expense (recovery)				(275)	14
Loss on sale of subsidiary				0	77
Loss on extinguishment of debt	454		0	11,355	0
Loss (gain) on disposal of property and equipment				2	(1)
Changes in operating assets and liabilities:
Accounts receivable short-term and long-term				9,914	11,146
Inventories				3,218	(246)
Prepaid expenses				296	527
Advances to suppliers				1,096	128
Other current assets				712	1,268
Operating right-of-use assets, net				926	1,215
Other long-term assets				(281)	(380)
Trade payables				(1,607)	(913)
Accrued expenses and other current liabilities				(1,583)	(4,483)
Current operating lease liabilities				(183)	(292)
Severance pay funds				147	148
Unearned interest income				(718)	(960)
Long-term operating lease liabilities				(829)	(917)
Other long-term liabilities				(204)	(105)
Net cash used in operating activities				(7,259)	(12,085)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment				(43)	(89)
Net cash used in investing activities				(43)	(89)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common stock				10	1,109
2023 Multi-Tranche Private Placement, net of costs of $491				0	4,509
2024 Registered Direct Offering shares and warrants, net of costs of $222				976	0
Dividends from subsidiaries paid to non-controlling interest				(126)	(87)
Proceeds from Short-Term Bridge Financing from Madryn, net of costs of $310				3,928	0
2024 Convertible Notes issued to EW, net of costs of $393				1,607	0
Net cash provided by financing activities				6,395	5,531
NET DECREASE IN CASH AND CASH EQUIVALENTS AND RESTRICTED CASH				(907)	(6,643)
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH — Beginning of period		$ 5,396		5,396	11,569	11,569
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH — End of period	$ 4,489		$ 4,926	4,489	4,926	$ 5,396
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid for income taxes				98	90
Cash paid for interest				$ 1,633	$ 3,356

Note 15 - Stockholders' Equity - Stock Options Assumptions (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Expected term (in years) (Year)		6 years	6 years	6 years
Risk-free interest rate	0.00%	4.33%	4.23%
Expected volatility	0.00%	42.29%	43.06%	42.94%
Expected dividend rate	0.00%	0.00%	0.00%	0.00%
Minimum [Member]
Risk-free interest rate				3.37%
Maximum [Member]
Risk-free interest rate				4.33%

Note 5 - Accounts Receivable - Schedule of Contractual Commitments, Net of Allowance for Doubtful Accounts (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Financing receivables, net	$ 22,224
2024, financing receivables, net	13,359
2025, financing receivables, net	6,075
2026, financing receivables, net	2,751
2027, financing receivables, net	39
2028, financing receivables, net	0
Current Financing Receivables, Net Of Allowance [Member]
Financing receivables, net	13,359
2024, financing receivables, net	13,359
2025, financing receivables, net
2026, financing receivables, net	0
2027, financing receivables, net	0
2028, financing receivables, net	0
Noncurrent Financing Receivables, Net Of Allowance [Member]
Financing receivables, net	8,865
2024, financing receivables, net	0
2025, financing receivables, net	6,075
2026, financing receivables, net	2,751
2027, financing receivables, net	39
2028, financing receivables, net	$ 0

Note 6 - Select Balance Sheet and Statement of Operations Information - Warranty Accrual (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Balance as of the beginning of the period	$ 1,363	$ 1,482
Warranties issued during the period	299	933
Warranty costs incurred during the period	(321)	(1,052)
Balance at the end of the period	1,341	1,363
Current	1,072	1,029
Long-term	269	334
Total	$ 1,341	$ 1,363

Note 3 - Net Loss Per Share - Antidilutive Securities (Details) - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Total potential dilutive shares (in shares)	92,077,285	7,617,705
Share-Based Payment Arrangement, Option [Member]
Total potential dilutive shares (in shares)	993,327	1,000,079
Performance Shares [Member]
Total potential dilutive shares (in shares)	86,294,014	4,985,608
Shares Reserved for Convertible Notes [Member]
Total potential dilutive shares (in shares)	2,853,024	570,088
Warrant [Member]
Total potential dilutive shares (in shares)	1,936,920	1,061,930

Note 10 - Main Street Term Loan (Tables)

9 Months Ended

Sep. 30, 2024

MSLP Note [Member]

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

		*As of September 30, 2024*
2024	$	238
2025		2,679
Total	$	2,917

Note 7 - Leases (Tables)

9 Months Ended

Sep. 30, 2024

Lease, Cost [Table Text Block]

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Operating lease cost	$	355	$	491	$	1,110	$	1,494
Total lease cost	$	355	$	491	$	1,110	$	1,494

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Operating cash outflows from operating leases	$	355	$	491	$	1,110	$	1,494

	*At September 30,*
	*2024*			*2023*
Operating leases
Weighted-average remaining lease term		1.69 yrs.			3.12 yrs.
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*
2024	$	350
2025		1,306
2026		1,109
2027		595
2028		204
Thereafter		340
Imputed Interest ⁽¹⁾		(164	)
Total	$	3,740

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 4,489	$ 5,396
Accounts receivable, net of allowance of $4,133 and $7,415 as of September 30, 2024, and December 31, 2023, respectively	21,102	29,151
Inventories	18,904	23,072
Prepaid expenses	1,002	1,298
Advances to suppliers	4,508	5,604
Other current assets	1,213	1,925
Total current assets	51,218	66,446
LONG-TERM ASSETS:
Long-term trade receivables	8,865	11,318
Deferred tax assets	1,292	1,032
Severance pay funds	426	573
Property and equipment, net	1,038	1,322
Operating right-of-use assets, net	3,591	4,517
Intangible assets	5,846	8,446
Total long-term assets	21,058	27,208
TOTAL ASSETS	72,276	93,654
CURRENT LIABILITIES:
Trade payables	7,120	9,038
Accrued expenses and other current liabilities	10,674	12,437
Note payable	4,389	0
Current portion of long-term debt	200	4,155
Income taxes payable	663	366
Unearned interest income	1,027	1,468
Warranty accrual	1,072	1,029
Deferred revenues	915	1,076
Operating lease liabilities	1,407	1,590
Total current liabilities	27,467	31,159
LONG-TERM LIABILITIES:
Long-term debt	30,025	70,790
Accrued severance pay	464	634
Deferred tax liabilities	0	15
Unearned interest revenue	394	671
Warranty accrual	269	334
Operating lease liabilities	2,333	3,162
Other long-term liabilities	696	338
Total long-term liabilities	34,181	75,944
TOTAL LIABILITIES	61,648	107,103
Commitments and Contingencies (Note 9)
STOCKHOLDERS’ EQUITY (DEFICIT) (Note 15):
Common Stock, $0.0001 par value: 300,000,000 shares authorized as of September 30, 2024 and December 31, 2023; 7,255,277 and 5,529,149 issued and outstanding as of September 30, 2024, and December 31, 2023, respectively	30	30
Additional paid-in capital	311,012	247,854
Accumulated deficit	(300,934)	(261,903)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	10,108	(14,019)
Non-controlling interests	520	570
Equity, Including Portion Attributable to Noncontrolling Interest	10,628	(13,449)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 72,276	$ 93,654

Note 1 - Nature of Operations (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Retained Earnings (Accumulated Deficit)	$ (300,934)	$ (261,903)

Amount of accumulated undistributed earnings (deficit).

Note 13 - EW Convertible Notes (Tables)

9 Months Ended

Sep. 30, 2024

The 2024 Notes [Member]

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

	*As of September 30, 2024*
2024	$	—
2025		2,590
Total	$	2,590

Note 16 - Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Loss before income taxes	$ (9,333)	$ (9,277)	$ (38,808)	$ (25,797)
Theoretical tax expense at the statutory rate (21% in 2024 and 2023)	(1,960)	(1,961)	(8,150)	(5,417)
Differences in jurisdictional tax rates	(437)	(417)	(1,807)	(965)
Valuation allowance	2,282	2,343	9,604	6,675
Non-deductible expenses	84	89	500	186
Other	0	(375)	0	(376)
Total income tax provision (recovery)	(31)	(321)	147	103
Net loss	$ (9,302)	$ (8,956)	$ (38,955)	$ (25,900)

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.

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

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

Note 10 - Main Street Term Loan - Schedule Payments on Outstanding Borrowings (Details) - MSLP Note [Member] $ in Thousands	Sep. 30, 2024 USD ($)
2024	$ 238
2025	2,679
Total	$ 2,917

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

Note 4 - Fair Value Measurements - Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets, fair value	$ 30	$ 62
Derivative Liability	327
Total liabilities	327
Guaranteed Investment Certificates [Member]
Assets, fair value	30	62
Fair Value, Inputs, Level 1 [Member]
Assets, fair value	0	0
Derivative Liability	0
Total liabilities	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	30	62
Derivative Liability	0
Total liabilities	0
Fair Value, Inputs, Level 2 [Member] \| Guaranteed Investment Certificates [Member]
Assets, fair value	30	62
Fair Value, Inputs, Level 3 [Member]
Assets, fair value	0	0
Derivative Liability	327
Total liabilities	327
Fair Value, Inputs, Level 3 [Member] \| Guaranteed Investment Certificates [Member]
Assets, fair value	$ 0	$ 0

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

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Note 6 - Select Balance Sheet and Statement of Operations Information

9 Months Ended

Sep. 30, 2024

Balance Sheet and Income Statement Disclosures [Text Block]

6. SELECT BALANCE SHEET AND STATEMENT OF OPERATIONS INFORMATION

Inventory

Inventory consists of the following:

	*September 30,*		*December 31,*
	*2024*		*2023*
Raw materials	$	1,750	$	1,949
Work-in-progress		1,567		2,048
Finished goods		15,587		19,075
Total inventory	$	18,904	$	23,072

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 $4,637 and $13,839 in cost of goods sold in the three and nine months ended September 30, 2024, respectively. The Company expensed $5,109 and $17,009 in cost of goods sold in the three and nine months ended September 30, 2023, respectively. The balance of cost of goods sold represents the sale of applicators, parts, consumables 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 September 30, 2024 and December 31, 2023, a provision for obsolescence of $2,775 and $2,733 was taken against inventory, respectively.

Property and Equipment, Net

Property and equipment, net consist of the following:

	*Useful Lives*		*September 30,*			*December 31,*
	*(in years)*		*2024*			*2023*
Lab equipment tooling and molds		4 – 10	$	4,356		$	4,356
Office furniture and equipment		6 – 10		1,227			1,223
Leasehold improvements		up to 10		857			854
Computers and software		3		956			919
Vehicles		5 – 7		51			37
Demo units		5		214			214
Total property and equipment				7,661			7,603
Less: Accumulated depreciation				(6,623	)		(6,281	)
Total property and equipment, net			$	1,038		$	1,322

Depreciation expense amounted to $98 and $134 for the three months ended September 30, 2024 and 2023, respectively. Depreciation expense was $323 and $444 for the nine months ended September 30, 2024 and 2023, respectively.

Other Current Assets

	*September 30,*		*December 31,*
	*2024*		*2023*
Government remittances ⁽¹⁾	$	642	$	1,336
Consideration receivable from subsidiaries sale		55		85
Sundry assets and miscellaneous		516		504
Total other current assets	$	1,213	$	1,925

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

Accrued Expenses and Other Current Liabilities

	*September 30,*		*December 31,*
	*2024*		*2023*
Payroll and related expense	$	1,330	$	2,260
Accrued expenses		4,620		3,924
Commission accrual		1,851		2,385
Sales and consumption taxes		2,873		3,868
Total accrued expenses and other current liabilities	$	10,674	$	12,437

Warranty Accrual

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

	*September 30,*			*December 31,*
	*2024*			*2023*
Balance as of the beginning of the period	$	1,363		$	1,482
Warranties issued during the period		299			933
Warranty costs incurred during the period		(321	)		(1,052	)
Balance at the end of the period	$	1,341		$	1,363
Current		1,072			1,029
Long-term		269			334
Total	$	1,341		$	1,363

Finance Expenses

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

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2024*				*2024*			*2023*
Interest expense	$	1,487	$	1,539	$	5,394		$	4,469
Change in fair value of derivative liability		—		—		(618	)		—
Accretion on long-term debt and amortization of fees		178		66		1,009			197
Total finance expenses	$	1,665	$	1,605	$	5,785		$	4,666

Note 17 - Segment and Geographic Information - Schedule of Revenue by Type (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total revenue	$ 15,007	$ 17,616	$ 49,068	$ 58,222
Leases [Member]
Total revenue	2,684	4,368	10,732	14,440
System [Member]
Total revenue	8,898	9,834	28,020	33,212
Product [Member]
Total revenue	2,741	2,487	7,945	8,019
Service [Member]
Total revenue	$ 684	$ 927	$ 2,371	$ 2,551

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).

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Total revenue	$ 15,007	$ 17,616	$ 49,068	$ 58,222
UNITED STATES
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Non-US [Member]
Total revenue	$ 6,459	$ 6,449	$ 21,166	$ 26,557

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Note 6 - Select Balance Sheet and Statement of Operations Information (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cost, Direct Material	$ 4,637	$ 5,109	$ 13,839	$ 17,009
Inventory Valuation Reserves	2,775		2,775		$ 2,733
Depreciation	$ 98	$ 134	$ 323	$ 444

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	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest expense	$ 1,487	$ 1,539	$ 5,394	$ 4,469
Change in fair value of derivative liability	0	0	(618)	0
Accretion on long-term debt and amortization of fees	178	66	1,009	197
Total finance expenses	$ 1,665	$ 1,605	$ 5,785	$ 4,666

The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of derivative instruments, including options, swaps, futures, and forward contracts, held at each balance sheet date, that was included in earnings for the period.

Note 19 - Subsequent Events

9 Months Ended

Sep. 30, 2024

Subsequent Events [Text Block]

19. SUBSEQUENT EVENTS

Nasdaq Bid-Price Deficiency Extension

On April 11, 2024, the Company received a notice from Listing Qualifications Department of Nasdaq ("Nasdaq") stating that for 32 consecutive business days the Company’s common stock did not maintain a minimum closing bid price of $1.00 per share (“Minimum Bid Price Requirement”) as required for continued listing under Listing Rule 5550(a)(2).

In accordance with Nasdaq Listing Rule 5810(c)(3)(A), the Company has 180 calendar days, or until October 8, 2024 (the “Initial Compliance Date”), to regain compliance with the Minimum Bid Price Requirement. The Company did not regain compliance with the Bid Price Requirement by the Initial Compliance Date.

On October 17, 2024, Nasdaq notified the Company that it is eligible for an additional 180 calendar day period, or until April 7, 2025, (the “Extended Compliance Date”), to regain compliance with the Bid Price Requirement. If, at any time before the Extended Compliance Date, the bid price for the Company’s common stock closes at $1.00 or more for a minimum of 10 consecutive business days as required under the Compliance Period Rule, the Staff will provide written notification to the Company that it complies with the Bid Price Requirement, unless the Staff exercises its discretion to extend this 10 day period pursuant to Nasdaq Listing Rule 5810(c)(3)(H).

If the Company does not regain compliance with the Bid Price Requirement by the Extended Compliance Date, the Staff will provide written notification to the Company that its common stock will be delisted. At that time, the Company may appeal the Staff’s delisting determination to a Nasdaq Listing Qualifications Panel (“Panel”). The Company expects that its common stock would remain listed on the Nasdaq Capital Market pending the Panel’s decision. There can be no assurance that, if the Company does appeal a delisting determination to the Panel, such appeal would be successful.

Consent Agreement

On October 31, 2024, the Loan Parties entered into a consent agreement with the Lenders (the “Consent Agreement”).

The Consent Agreement granted relief under the MSLP Loan Agreement, such that (i) certain minimum liquidity requirements under the MSLP Loan Agreement are waived through November 30, 2024, and (ii) permit Venus USA to apply the November 8, 2024 cash interest payment due under each Note (as defined in the Consent Agreement) to the respective outstanding principal balance of each Note.

Eighth Bridge Loan Amendment

On October 31, 2024, the Loan Parties entered into an Eighth Bridge Loan Amendment Agreement with the Lenders (the “Eighth Bridge Loan Amendment”). The Eighth Bridge Loan Amendment amended the Loan and Security Agreement to, among other things, extend the maturity date of the Bridge Financing from October 31, 2024 to November 30, 2024.

Bridge Loan Drawdown

As previously disclosed, on April 23, 2024, the Loan Parties entered into the Loan and Security Agreement among the Bridge Financing Loan Parties, the 2024 Lenders, and Madryn, as administrative agent.

On October 30, 2024, the 2024 Lenders agreed to provide the Bridge Borrower with a subsequent drawdown under the Loan and Security Agreement in the principal amount of $1,000,000 (the “November Drawdown”). The November Drawdown was fully funded on November 1, 2024. The Company expects to use the proceeds of the November Drawdown, after payment of transaction expenses, for general working capital purposes.

Note 14 - Common Stock Reserved for Issuance (Tables)

9 Months Ended

Sep. 30, 2024

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

	*September 30, 2024*		*December 31, 2023*
Outstanding common stock warrants		1,936,920		1,061,930
Outstanding stock options and RSUs		993,327		981,834
Preferred shares		86,294,014		8,889,221
Shares reserved for conversion of future voting preferred share issuance		5,596,273		5,844,213
Shares reserved for future option grants and RSUs		308,878		99,580
Shares reserved for Lincoln Park		—		711,180
Shares reserved for Madryn Noteholders		1,300,000		1,300,000
Shares reserved for EW Noteholders		2,100,000		—
Total common stock reserved for issuance		98,529,412		18,887,958

Note 15 - Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2024

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

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Cost of sales	$	9	$	11	$	28	$	37
Selling and marketing		58		81		190		266
General and administrative		148		243		524		794
Research and development		24		29		75		117
Total stock-based compensation	$	239	$	364	$	817	$	1,214

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

	*Three Months Ended September 30,*					*Nine Months Ended September 30,*
	*2024*		*2023*			*2024*			*2023*
Expected term (in years)		-		6.00			6.00			6.00
Risk-free interest rate		-		4.33	%		4.23	%		3.37-4.33	%
Expected volatility		-		42.29	%		43.06	%		42.94	%
Expected dividend rate		-		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, 2024		981,834		$	19.85		7.58	$	—
Options granted		82,000			0.71		-		—
Options exercised		-			-		-		—
Options forfeited/cancelled		(70,507	)		33.79		-		—
Outstanding – September 30, 2024		993,327			17.28		7.34	$	—
Exercisable – September 30, 2024		524,739			27.07		6.56	$	—
Expected to vest – after September 30, 2024		468,588		$	6.32		8.22	$	—

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
$0.7051 - $54.60	952,221	7.52	$13.24	483,810	6.84	$19.99
$63.90 - $119.25	38,947	3.16	97.80	38,770	3.15	97.70
$186.75 - $382.50	1,627	3.99	271.15	1,627	3.99	271.15
$405.00 - $438.75	263	0.71	405.51	263	0.71	405.51
$650.25 - $958.50	269	3.70	727.38	269	3.70	727.38
	993,327	7.34	$17.28	524,739	6.56	$27.07

Note 1 - Nature of Operations

9 Months Ended

Sep. 30, 2024

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,” “Venus Concept,” “our,” and “we,” refer to Venus Concept Inc. and its subsidiaries on a consolidated basis.

Review of Strategic Alternatives

On January 24, 2024, the Company announced that the Board of Directors of the Company (the “Board”) is evaluating potential strategic alternatives to maximize shareholder value. As part of the process, the Board is considering a full range of strategic alternatives, which may include one or more financings, mergers, reverse mergers, other business combinations, sales of assets, licensings or other transactions.

There can be no assurance that the evaluation of strategic alternatives will result in any transaction, nor can there be any assurance regarding any transaction’s timing or ultimate outcome. The Company has not set a timetable for completion of the process and does not intend to disclose developments related to the process unless and until the Company executes a definitive agreement with respect thereto, or the Board otherwise determines that further disclosure is appropriate or required.

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 September 30, 2024 and December 31, 2023, the Company had an accumulated deficit of $300,934 and $261,903, respectively, though, the Company was in compliance with all required covenants as of September 30, 2024, and December 31, 2023. 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. 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 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 - EW Convertible Notes - Scheduled Payments (Details) - The 2024 Notes [Member] - EW Investors [Member] $ in Thousands	Sep. 30, 2024 USD ($)
2024	$ 0
2025	2,590
Total	$ 2,590

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

Note 8 - Intangible Assets - Schedule of Intangible Assets Net of Accumulated Amortization and Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Gross Amount	$ 23,800	$ 23,800
Accumulated amortization	(17,954)	(15,354)
Net Amount	5,846	8,446
Customer Relationships [Member]
Gross Amount	1,400	1,400
Accumulated amortization	(592)	(522)
Net Amount	808	878
Brand [Member]
Gross Amount	2,500	2,500
Accumulated amortization	(1,526)	(1,330)
Net Amount	974	1,170
Technology [Member]
Gross Amount	16,900	16,900
Accumulated amortization	(13,845)	(11,735)
Net Amount	3,055	5,165
Supplier Agreement [Member]
Gross Amount	3,000	3,000
Accumulated amortization	(1,991)	(1,767)
Net Amount	$ 1,009	$ 1,233

Note 15 - Stockholders' Equity - Stock-based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total stock-based compensation	$ 239	$ 364	$ 817	$ 1,214
Cost of Sales [Member]
Total stock-based compensation	9	11	28	37
Selling and Marketing Expense [Member]
Total stock-based compensation	58	81	190	266
General and Administrative Expense [Member]
Total stock-based compensation	148	243	524	794
Research and Development Expense [Member]
Total stock-based compensation	$ 24	$ 29	$ 75	$ 117

Note 11 - Madryn Long-term Debt and Convertible Notes - Scheduled Payments (Details) - Secured Subordinated Convertible Notes [Member] $ in Thousands	Sep. 30, 2024 USD ($)
2024	$ 0
2025	30,917
Total	$ 30,917

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

Note 18 - Related Party Transactions (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2020	Jan. 01, 2021	Jan. 01, 2018
Revenue from Contract with Customer, Including Assessed Tax	$ 15,007	$ 17,616	$ 49,068	$ 58,222
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			0	322
Venus Concept Singapore Pte. Ltd (Venus Singapore) [Member]
Revenue from Contract with Customer, Including Assessed Tax			$ 0	$ 122
Senior Officer [Member] \| Technicalbiomed Co., Ltd. (TBC) [Member]
Equity Method Investment, Ownership Percentage							30.00%
Senior Officer [Member] \| Venus Concept Singapore Pte. Ltd (Venus Singapore) [Member]
Equity Method Investment, Ownership Percentage						45.00%

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.

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Note 17 - Segment and Geographic Information (Details Textual) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Number of Reportable Segments	1
Number of Operating 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	$ 6,028	$ 8,705
Non-US [Member]
Long-Lived Assets	$ 856	$ 1,063

Note 18 - Related Party Transactions

9 Months Ended

Sep. 30, 2024

18. 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 distribute the Company’s products in Thailand. A former senior officer of the Company is a 30.0% shareholder of TBC. For the nine months ended September 30, 2024 and 2023, TBC purchased products in the amount of $nil and $322, respectively, under this distribution agreement. These sales are included in products and services revenue. TBC ceased being a related party as of June 2023.

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 nine months ended September 30, 2024 and 2023, Aexel Biomed purchased products in the amount of $nil and $122, respectively, under the distribution agreement. These sales are included in products and services revenue. Aexel Biomed ceased being a related party as of June 2023.

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.

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Note 14 - Common Stock Reserved for Issuance - Common Stock Reserved for Issuance (Details) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Outstanding stock options and RSUs (in dollars per share)	$ 993,327	$ 981,834
Shares reserved for future option grants and RSUs (in shares)	308,878	99,580
Total common stock reserved for issuance (in shares)	98,529,412	18,887,958
Lincoln Park [Member]
Total common stock reserved for issuance (in shares)	0	711,180
Madryn Noteholders [Member]
Total common stock reserved for issuance (in shares)	1,300,000	1,300,000
EW Investors [Member]
Total common stock reserved for issuance (in shares)	2,100,000	0
Non-Voting Preferred Stock [Member]
Shares reserved for conversion of future preferred share issuance (in shares)	5,596,273	5,844,213
Common Stock [Member]
Outstanding common stock warrants (in shares)	1,936,920	1,061,930
Preferred Stock [Member]
Preferred shares (in shares)	86,294,014	8,889,221

Note 15 - Stockholders' Equity - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Outstanding, number of shares (in shares)	981,834
Outstanding, weighted average exercise price (in dollars per share)	$ 19.85
Outstanding, weighted average remaining contractual term (Year)	7 years 4 months 2 days	7 years 6 months 29 days
Options granted, number of shares (in shares)	82,000
Options granted, weighted average exercise price (in dollars per share)	$ 0.71
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 forfeited/cancelled, number of shares (in shares)	(70,507)
Options forfeited/cancelled, weighted average exercise price (in dollars per share)	$ 33.79
Outstanding, number of shares (in shares)	993,327	981,834
Outstanding, weighted average exercise price (in dollars per share)	$ 17.28	$ 19.85
Outstanding, aggregate intrinsic value	$ 0
Exercisable, number of shares (in shares)	524,739
Exercisable, weighted average exercise price (in dollars per share)	$ 27.07
Exercisable, weighted average remaining contractual term (Year)	6 years 6 months 21 days
Exercisable, aggregate intrinsic value	$ 0
Expected to vest, number of shares (in shares)	468,588
Expected to vest, weighted average exercise price (in dollars per share)	$ 6.32
Expected to vest, weighted average remaining contractual term (Year)	8 years 2 months 19 days
Expected to vest, aggregate intrinsic value	$ 0

Note 12 - Credit Facility

9 Months Ended

Sep. 30, 2024

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.

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. 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. The CNB Note and Amended CNB Loan Agreement expired at its maturity date.

As of the expiration of the credit facility, the Company was in compliance with all required covenants. An event of default under this agreement prior to expiration in July 2023 would have caused a default under the MSLP Loan (see Note 10).

Note 3 - Net Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2024

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

	*Three Months Ended September 30,*						*Nine Months Ended September 30,*
	*2024*			*2023*			*2024*			*2023*
Numerator:
Net loss	$	(9,302	)	$	(8,956	)	$	(38,955	)	$	(25,900	)
Net loss allocated to stockholders of the Company	$	(9,286	)	$	(9,068	)	$	(39,031	)	$	(26,134	)
Denominator:
Weighted-average shares of common stock outstanding used in computing net loss per share, basic		7,255			5,527			6,547			5,413
Weighted-average shares of common stock outstanding used in computing net loss per share, diluted		7,255			5,527			6,547			5,413
Net loss per share:
Basic	$	(1.28	)	$	(1.64	)	$	(5.96	)	$	(4.83	)
Diluted	$	(1.28	)	$	(1.64	)	$	(5.96	)	$	(4.83	)

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

	*September 30, 2024*		*September 30, 2023*
Options to purchase common stock		993,327		1,000,079
Preferred stock		86,294,014		4,985,608
Shares reserved for convertible notes		2,853,024		570,088
Warrants for common stock		1,936,920		1,061,930
Total potential dilutive shares		92,077,285		7,617,705

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss	$ (9,302)	$ (8,956)	$ (38,955)	$ (25,900)
Loss attributable to stockholders of the Company	(9,286)	(9,068)	(39,031)	(26,134)
Income (loss) attributable to non-controlling interest	(16)	112	76	234
Comprehensive loss	$ (9,302)	$ (8,956)	$ (38,955)	$ (25,900)

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.

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

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

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

Note 3 - Net Loss Per Share

9 Months Ended

Sep. 30, 2024

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 September 30,*						*Nine Months Ended September 30,*
	*2024*			*2023*			*2024*			*2023*
Numerator:
Net loss	$	(9,302	)	$	(8,956	)	$	(38,955	)	$	(25,900	)
Net loss allocated to stockholders of the Company	$	(9,286	)	$	(9,068	)	$	(39,031	)	$	(26,134	)
Denominator:
Weighted-average shares of common stock outstanding used in computing net loss per share, basic		7,255			5,527			6,547			5,413
Weighted-average shares of common stock outstanding used in computing net loss per share, diluted		7,255			5,527			6,547			5,413
Net loss per share:
Basic	$	(1.28	)	$	(1.64	)	$	(5.96	)	$	(4.83	)
Diluted	$	(1.28	)	$	(1.64	)	$	(5.96	)	$	(4.83	)

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 September 30, 2024 and 2023 because including them would have been antidilutive:

	*September 30, 2024*		*September 30, 2023*
Options to purchase common stock		993,327		1,000,079
Preferred stock		86,294,014		4,985,608
Shares reserved for convertible notes		2,853,024		570,088
Warrants for common stock		1,936,920		1,061,930
Total potential dilutive shares		92,077,285		7,617,705

Note 10 - Main Street Term Loan

9 Months Ended

Sep. 30, 2024

Debt Disclosure [Text Block]

10. MAIN STREET TERM LOAN

As of September 30, 2024 and December 31, 2023, the Company was in compliance with all required covenants.

The scheduled payments, inclusive of principal and estimated interest, on the outstanding borrowings as of September 30, 2024 are as follows:

		*As of September 30, 2024*
2024	$	238
2025		2,679
Total	$	2,917

Note 4 - Fair Value Measurements

9 Months Ended

Sep. 30, 2024

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, accrued expenses and other current liabilities, note payable, 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 Company's convertible note (see Note 13) contains an embedded derivative feature that was required to be bifurcated and remeasured to fair value at each reporting period based on significant inputs not observable in the market, and is classified as a Level 3 measurement according to the fair value hierarchy described above. The changes in fair value recognized as a component of finance expenses. The fair value of derivative liability was determined using a probability-weighted expected return method (“PWERM”) using the “With and Without” approach (a form of an income approach). Under this approach various scenarios were considered to trigger the change of control, conversion, and redemption scenarios constituting the embedded derivative. The PWERM analysis contains inherent assumptions related to expected stock price volatility, conversion and redemption timing, and risk-free interest rate. Due to the use of significant unobservable inputs, the overall fair value measurement of the derivative liability is classified as Level 3.

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, and there were no transfers between Level 1, Level 2 and Level 3 for the periods presented:

	*Fair Value Measurements as of September 30, 2024*
	*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	$	—	$	30	$	—	$	30
Total assets	$	—	$	30	$	—	$	30
Liabilities
Derivative Liability		—		—		327		327
Total liabilities	$	—	$	—	$	327	$	327

	*Fair Value Measurements as of December 31, 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

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.

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