0001558370-22-017601 | 10-Q | XBRL Viewer | Helius Medical Technologies INC

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2022	Nov. 11, 2022
Document and Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Amendment Flag	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Trading Symbol	HSDT
Entity Registrant Name	HELIUS MEDICAL TECHNOLOGIES, INC.
Entity Central Index Key	0001610853
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		28,203,298
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity File Number	001-38445
Entity Tax Identification Number	36-4787690
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	642 Newtown Yardley Road, Suite 100
Entity Address, City or Town	Newtown
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18940
City Area Code	(215)
Local Phone Number	944-6100
Title of 12(b) Security	Class A Common Stock, $0.001 par value per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 16,658	$ 11,005
Accounts receivable, net	21	66
Other receivables	196	185
Inventory, net	609	476
Prepaid expenses and other current assets	733	862
Total current assets	18,217	12,594
Property and equipment, net	348	409
Goodwill	0	763
Intangible assets, net	178	333
Operating lease right of use asset, net	116	3
Total assets	18,859	14,102
Current liabilities
Accounts payable	570	1,069
Accrued liabilities	551	1,433
Operating lease liability	53	3
Deferred revenue	26	148
Total current liabilities	1,200	2,653
Non-current liabilities
Operating lease liabilities	70
Deferred revenue	173	193
Derivative liability	4,455
Total Liabilities	5,898	2,846
Commitments and contingencies (Note 12)
Stockholders' equity
Class A common stock, $0.001 par value; 150,000,000 shares authorized; 28,201,282 and 3,780,674 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively	28	4
Additional paid-in capital	159,386	149,412
Accumulated deficit	(146,221)	(137,035)
Accumulated other comprehensive loss	(232)	(1,125)
Total stockholders' equity	12,961	11,256
Total liabilities and stockholders' equity	$ 18,859	$ 14,102

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Unaudited Condensed Consolidated Balance Sheets
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	150,000,000	150,000,000
Common Stock, Shares, Issued	28,201,282	3,780,674
Common Stock, Shares, Outstanding	28,201,282	3,780,674

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue
Product sales, net	$ 195	$ 102	$ 497	$ 242
Revenue from Contract with Customer, Product and Service [Extensible Enumeration]	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember
Other revenue	$ 1	$ 7	$ 8	$ 22
Total revenue	196	109	505	264
Cost of revenue
Cost of revenue	$ 101	$ 86	$ 313	$ 169
Cost, Product and Service [Extensible Enumeration]	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember
Gross profit	$ 95	$ 23	$ 192	$ 95
Operating expenses
Selling, general and administrative expenses	3,393	2,859	8,673	9,800
Research and development expenses	751	1,489	3,468	4,182
Amortization expense	47	48	141	153
Goodwill impairment	757		757
Total operating expenses	4,948	4,396	13,039	14,135
Loss from operations	(4,853)	(4,373)	(12,847)	(14,040)
Nonoperating income (expense)
Interest expense, net	(919)		(919)
Change in fair value of derivative liability	5,489		5,489
Foreign exchange (loss) gain	(747)	(314)	(910)	10
Other income, net			1
Nonoperating income (expense), net	3,823	(314)	3,661	10
Loss before provision for income taxes	(1,030)	(4,687)	(9,186)	(14,030)
Provision for income taxes
Net loss	(1,030)	(4,687)	(9,186)	(14,030)
Other comprehensive income (loss)
Foreign currency translation adjustments	744	287	893	(26)
Comprehensive loss	$ (286)	$ (4,400)	$ (8,293)	$ (14,056)
Net loss per share
Basic	$ (0.12)	$ (2.01)	$ (0.52)	$ (6.29)
Diluted	$ (0.12)	$ (2.01)	$ (0.52)	$ (6.29)
Weighted average number of common shares outstanding
Basic	8,543,303	2,326,893	17,761,752	2,229,422
Diluted	8,543,303	2,326,893	17,761,752	2,229,422

Unaudited Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock.	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Total
Beginning Balance at Dec. 31, 2020	$ 1	$ 123,872	$ (118,903)	$ (1,099)	$ 3,871
Beginning Balance, Shares at Dec. 31, 2020	1,484,362
Issuance of common stock in public offering	$ 1	8,398			8,399
Issuance of common stock in public offering (in shares)	744,936
Issuance of warrants in public offering		2,638			2,638
Share issuance costs		(1,608)			(1,608)
Share issuance costs, Shares	31,958
Exercise of warrants		1,318			1,318
Exercise of warrants (in shares)	81,895
Exercise of stock options		2			2
Exercise of stock options (in shares)	214
Common stock issued under equity line of credit		577			577
Common stock issued under equity line of credit (in shares)	40,000
Settlement of restricted stock units (in shares)	3,428
Stock-based compensation		3,896			3,896
Stock-based compensation (in shares)	5,337
Other comprehensive income				(26)	(26)
Net loss			(14,030)		(14,030)
Ending Balance at Sep. 30, 2021	$ 2	139,093	(132,933)	(1,125)	5,037
Ending Balance (in shares) at Sep. 30, 2021	2,392,130
Beginning Balance at Jun. 30, 2021	$ 2	138,023	(128,246)	(1,412)	8,367
Beginning Balance, Shares at Jun. 30, 2021	2,317,772
Share issuance costs		(247)			(247)
Share issuance costs, Shares	31,958
Common stock issued under equity line of credit		577			577
Common stock issued under equity line of credit (in shares)	40,000
Settlement of restricted stock units (in shares)	2,400
Stock-based compensation		740			740
Other comprehensive income				287	287
Net loss			(4,687)		(4,687)
Ending Balance at Sep. 30, 2021	$ 2	139,093	(132,933)	(1,125)	5,037
Ending Balance (in shares) at Sep. 30, 2021	2,392,130
Beginning Balance at Dec. 31, 2021	$ 4	149,412	(137,035)	(1,125)	11,256
Beginning Balance, Shares at Dec. 31, 2021	3,780,674
Issuance of common stock in public offering	$ 24	8,032			8,056
Issuance of common stock in public offering (in shares)	24,000,000
Share issuance costs		(758)			(758)
Common stock issued under equity line of credit		644			644
Common stock issued under equity line of credit (in shares)	391,363
Settlement of restricted stock units (in shares)	12,443
Common stock issued for services		34			$ 34
Common stock issued for services (in shares)	8,791				8,791
Stock-based compensation		2,022			$ 2,022
Stock-based compensation (in shares)	8,011
Other comprehensive income				893	893
Net loss			(9,186)		(9,186)
Ending Balance at Sep. 30, 2022	$ 28	159,386	(146,221)	(232)	12,961
Ending Balance (in shares) at Sep. 30, 2022	28,201,282
Beginning Balance at Jun. 30, 2022	$ 4	150,665	(145,191)	(976)	4,502
Beginning Balance, Shares at Jun. 30, 2022	4,195,113
Issuance of common stock in public offering	$ 24	8,032			8,056
Issuance of common stock in public offering (in shares)	24,000,000
Share issuance costs		(752)			(752)
Settlement of restricted stock units (in shares)	6,169
Stock-based compensation		1,441			1,441
Other comprehensive income				744	744
Net loss			(1,030)		(1,030)
Ending Balance at Sep. 30, 2022	$ 28	$ 159,386	$ (146,221)	$ (232)	$ 12,961
Ending Balance (in shares) at Sep. 30, 2022	28,201,282

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (9,186)	$ (14,030)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of derivative financial instruments	(5,489)
Stock-based compensation expense	2,022	3,896
Common stock issued for services	34
Foreign exchange loss (gain)	907	(26)
Depreciation expense	74	84
Amortization expense	141	153
Goodwill impairment	757
Provision (reversal) for doubtful Accounts		(19)
Provision for (reversal of) inventory reserve	(37)
Non-cash operating lease expense	38	46
Changes in operating assets and liabilities:
Accounts receivable	43	70
Other receivables	(24)	(19)
Inventory, net	(97)	(149)
Prepaid expense and other current assets	159	(67)
Operating lease liability	(31)	(47)
Accounts payable	(472)	270
Accrued liabilities	(881)	(38)
Deferred revenue	(125)	(49)
Net cash used in operating activities	(12,167)	(9,925)
Cash flows from investing activities:
Purchase of property and equipment	(19)	(49)
Proceeds from sale of property and equipment	6
Internally developed software		(2)
Net cash used in investing activities	(13)	(51)
Cash flows from financing activities:
Proceeds from issuances of common stock	18,644	11,614
Share issuance costs	(775)	(1,581)
Proceeds from exercise of warrants and stock options		1,320
Net cash provided by financing activities	17,869	11,353
Effect of currency exchange rate changes on cash, cash equivalents and restricted cash	(6)	(8)
Net increase in cash, cash equivalents and restricted cash	5,683	1,369
Cash, cash equivalents and restricted cash at beginning of period	11,005	3,331
Cash, cash equivalents and restricted cash at end of period	16,688	4,700
Supplemental cash flow information
Cash paid for interest (share issuance costs allocated to derivative liability)	927
Non-cash investing and financing transactions
Right-of-use assets obtained in exchange for new lease liabilities	$ 151
Non-cash share issuance costs		476
Share issuance costs included in accrued liabilities		$ 189

Organization, Consolidation and Presentation of Financial Statements

9 Months Ended

Sep. 30, 2022

Organization, Consolidation and Presentation of Financial Statements

Organization, Consolidation and Presentation of Financial Statements

1. ORGANIZATION, CONSOLIDATION AND PRESENTATION OF FINANCIAL STATEMENTS

Helius Medical Technologies, Inc. (together with its wholly owned subsidiaries the “Company”) is a neurotech company focused on neurological wellness. The Company’s purpose is to develop, license or acquire non-implanted technologies targeted at reducing symptoms of neurological disease or trauma. The Company’s product, known as the Portable Neuromodulation Stimulator (“PoNS®”) has been commercially available in Canada since March 2019. The Company began accepting prescriptions for its PoNS product in the U.S. in the first quarter of 2022, and the first commercial sales began in April 2022. PoNS is authorized for sale as a Class IIa medical device in Australia. The Company is working to establish a distribution partner for Australia but currently does not expect to have commercial sales of PoNS in Australia in 2022. The Company operates and manages its business within one operating and reportable segment. The Company’s reporting currency is the U.S. Dollar (“USD$”).

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC") and should be read in conjunction with the Company’s audited consolidated financial statements for the year ended December 31, 2021, included in its Annual Report on Form 10-K that was filed with the Securities and Exchange Commission on March 14, 2022 (“2021 10-K”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America ("GAAP") have been condensed or omitted. In the opinion of management, the information furnished in the unaudited condensed consolidated financial statements include all adjustments (consisting of only normal, recurring adjustments), considered necessary to present fairly the results of operations, financial position and cash flows of the Company.

Risks and Uncertainties

9 Months Ended

Sep. 30, 2022

Risks and Uncertainties

Risks and Uncertainties

2. RISKS AND UNCERTAINTIES

Going Concern Uncertainty

As of September 30, 2022, the Company had cash and cash equivalents of $16.7 million. For the nine months ended September 30, 2022, the Company had an operating loss of $12.8 million, and as of September 30, 2022, its accumulated deficit was $146.2 million. For the nine months ended September 30, 2022, the Company had $0.5 million of net revenue from the commercial sale of products. The Company expects to continue to incur operating losses and net cash outflows until such time as it generates a level of revenue to support its cost structure. There is no assurance that the Company will achieve profitable operations, and, if achieved, whether it will be sustained on a continued basis. These factors indicate substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are filed. The Company’s unaudited condensed consolidated financial statements have been prepared on the basis of continuity of operations, realization of assets and satisfaction of liabilities in the ordinary course of business; no adjustments have been made relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company not continue as a going concern.

The Company intends to fund ongoing activities by utilizing its current cash and cash equivalents on hand, cash received from the sale of its PoNS device in the U.S. and Canada and by raising additional capital through equity or debt financings. 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, the Company may be compelled to reduce the scope of its operations and planned capital expenditures.

COVID-19, Increased Inflation and Worldwide Economic Conditions

Generally, worldwide economic conditions remain uncertain, particularly due to the effects of the COVID-19 pandemic and increased inflation. Access to capital markets is critical to the Company’s ability to operate. Declines and

uncertainties in these markets in the past have severely restricted raising new capital and have affected companies’ ability to continue to expand or find existing development, manufacturing, regulatory and commercialization efforts. The Company requires significant capital for its current and expected operations. The general economic and capital market conditions both in the U.S. and worldwide, have been volatile in the past and at times have adversely affected the Company’s access to capital and increased the cost of capital. The capital and credit markets may not be available to support future capital raising activity on favorable terms. If economic conditions decline, the Company’s future cost of equity or debt capital and access to the capital markets could be adversely affected.

COVID-19

On March 11, 2020, the World Health Organization declared the outbreak of a novel coronavirus (“COVID-19”) as a global pandemic, which has spread throughout the U.S. and around the world. The Company’s business, results of operations and financial condition have been and may continue to be adversely impacted by the COVID-19 pandemic and global economic conditions. The outbreak and spread of COVID-19 have significantly increased economic uncertainty. Authorities implemented, and continue to implement, numerous measures to try to contain COVID-19, such as travel bans and restrictions, quarantines, shelter in place orders and business shutdowns. The COVID-19 pandemic initially led to the closure of PoNS authorized clinic locations across Canada from March until June 2020. Patients who completed their initial training in the clinics prior to the closures were able to continue working independently in the at-home portion of the treatment, with remote check-ins with their certified therapists. While all clinics had re-opened, as of December 31, 2021, they were all operating at reduced capacity, which limited operations to 50% capacity during the second half of 2021. Some patients returned to these clinics for treatment, but patients have been and may continue to be less willing to return to the clinics due to COVID-19, impacting the Company’s commercial activities and its customer engagement efforts. This was especially true in the first half of 2021, as cases of COVID-19 increased significantly in Canada and additional restrictions, shelter in place orders and business shutdowns were imposed. The rate of vaccination increased throughout all provinces throughout 2021, facilitating the lifting of some of the previously imposed restrictions. As of April 2022, capacity has returned to 100%. The Company continues to monitor the impact of COVID-19 and adjust its operations as the circumstances change.

The Company expanded its services to include remote training and treatment, but the long-term viability of these remote programs is still being assessed. Additionally, clinical experience programs and clinical trials in Canada have experienced and may continue to experience delays in the programs as trial participant attendance has generally decreased as a result of the pandemic, and clinics and clinical research sites have experienced delays and difficulties in recruiting and re-hiring clinical site staff.

The COVID 19 pandemic has and may continue to cause delays in or the suspension of the Company’s business partners’ manufacturing operations as well as the Company’s research and product development activities, regulatory workstreams and other important commercial functions. The Company is also dependent upon its suppliers for the manufacture of its PoNS device. In the second quarter of 2020, two of the Company’s business partners diverted resources towards other activities related to COVID 19, resulting in delays in the Company’s product development activities. Such diversion of suppliers’ resources may occur again in the future, and the pandemic could limit the Company’s suppliers’ ability to travel or ship materials or force temporary closure of facilities that it relies upon. Manufacturing delays have occurred and may also occur as the result of labor shortages. Two of the Company’s suppliers experienced significant labor shortages as a result of COVID 19 from the end of November 2021 through early January 2022. In addition, during March 2022 and continuing into the second quarter of 2022, an increase in COVID 19 related cases in certain parts of China resulted in the re-imposition of widespread shutdowns and restrictions in China and additional supply chain disruptions. These labor shortages and increases in COVID-19 cases reduced the available resources needed to build and test product which may delay the timing for the submission and approval of the Company’s marketing applications with regulatory agencies. Further, the economic impact of the COVID 19 pandemic had affected, and may in the future affect, the Company’s ability to access the public markets and obtain necessary capital in order to properly capitalize and continue its operations.

The extent to which the COVID 19 pandemic will continue to impact the Company’s business, including its U.S. commercial launch and sales in Canada, as well as the Company’s results of operations and its financial condition will

depend on future developments, which are highly uncertain and cannot be predicted. The Company does not yet know the full extent of the impact of COVID 19 on its business, operations or the global economy as a whole.

Inflationary Environment

The Company’s operating results could be materially impacted by changes in the overall macroeconomic environment and other economic factors that impact customer confidence and spending, including capital spending. Changes in economic conditions, supply chain constraints, logistics challenges, labor shortages, the conflict in Ukraine, and steps taken by governments and central banks, particularly in response to the COVID-19 pandemic as well as other stimulus and spending programs, have led to higher inflation, which has led to an increase in costs and has caused changes in fiscal and monetary policy, including increased interest rates. As a result of inflation, we have experienced and may continue to experience, cost increases. Although the Company may take measures to mitigate the impact of this inflation, if these measures are not effective, the Company’s business, financial condition, results of operations, and liquidity could be materially adversely affected.

Recent Accounting Pronouncements

9 Months Ended

Sep. 30, 2022

Recent Accounting Pronouncements

Recent Accounting Pronouncements

3. RECENT ACCOUNTING PRONOUNCEMENTS

In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires measurement and recognition of expected credit losses for financial assets held and requires enhanced disclosures regarding significant estimates and judgments used in estimating credit losses. In November 2019, the FASB issued ASU 2019-10, Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815) and Leases (Topic 842): Effective Dates, which amends the effective date of ASU 2016-13. Public business entities that meeting the definition of an SEC filer, excluding entities eligible to be a Smaller Reporting Company (“SRC”) as defined by the SEC, are required to adopt the standard for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. All other entities are required to adopt the standard for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company meets the definition of an SRC and therefore the standard will not be effective until the beginning of 2023. The adoption of ASU 2016-13 is not expected to have a material impact on the Company’s consolidated financial statements.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

Goodwill Impairment

9 Months Ended

Sep. 30, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill Impairment

4. GOODWILL IMPAIRMENT

As more fully disclosed in the 2021 10-K, the Company tests goodwill for impairment annually in the fourth quarter of each year or when circumstances suggest that an indicator for impairment may be present. Goodwill is allocated to and evaluated for impairment at the Company’s one identified reporting unit and is tested for impairment by either performing a qualitative evaluation or a quantitative test. The qualitative evaluation is an assessment of factors to determine whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. The Company may elect not to perform the qualitative assessment for its reporting unit and perform the quantitative impairment test. The quantitative goodwill impairment test requires the Company to compare the carrying value of the reporting unit’s net assets to the estimated fair value of the reporting unit.

The significant decline in the price of the Company’s Class A common stock (“common stock”) following the Company’s registered public offering in August 2022 was considered a triggering event for testing whether goodwill was impaired. The Company performed a quantitative assessment as of September 30, 2022 and determined that the carrying value of the reporting unit exceeded the estimated fair value. As a result, the Company recorded a goodwill impairment charge of $757 thousand, reducing the goodwill balance to zero.

Revenue from Contracts with Customers

9 Months Ended

Sep. 30, 2022

Revenue from Contracts with Customers

Revenue from Contracts with Customers

5. REVENUE FROM CONTRACTS WITH CUSTOMERS

Product sales are derived from the sale of PoNS devices directly to patients in the U.S. and to clinics in Canada. For both U.S. and Canada customers, the Company’s performance obligation is met, and revenue is recognized, upon delivery to the customer and the customer’s acceptance. During the three and nine months ended September 30, 2022 and 2021, Canada product net sales were $56 thousand, $295 thousand, $102 thousand and $242 thousand, respectively. For the three and nine months ended September 30, 2022, U.S. product net sales were $139 thousand and $202 thousand,

respectively. As of September 30, 2022 and December 31, 2021, the Company had no contract assets or liabilities on its unaudited condensed consolidated balance sheets.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

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+ Details

Supplemental Balance Sheet Disclosures

9 Months Ended

Sep. 30, 2022

Supplemental Balance Sheet Disclosures

Supplemental Balance Sheet Disclosures

6. SUPPLEMENTAL BALANCE SHEET DISCLOSURES

The unaudited condensed consolidated balance sheets include financial instruments for which the fair market value of such instruments may differ from amounts reflected on a historical cost basis. The carrying value of cash and cash equivalents, accounts and other receivables, accounts payable and certain accrued liabilities generally approximate fair value due to their short-term nature.

Components of selected captions in the unaudited condensed consolidated balance sheets consisted of the following:

Accounts receivable, net

Accounts receivable from product sales are net of allowance for doubtful accounts of $330 thousand and $355 thousand as of September 30, 2022 and December 31, 2021, respectively.

Inventory, net (in thousands)


	September 30,		December 31,
	2022		2021
Raw materials	$	300	$	171
Work-in-process		318		528
Finished goods		48		32
Inventory, gross	$	666	$	731
Inventory reserve		(57)		(255)
Inventory, net	$	609	$	476

During the nine months ended September 30, 2022 existing reserves of $161 thousand were charged against work-in-process inventory and inventory reserves were decreased by $37 thousand.

Accrued expenses (in thousands)


	September 30,		December 31,
	2022		2021
Employees benefits	$	437	$	712
Professional services		16		174
Legal fees		14		23
Royalty fees		8		10
Franchise fees		30		193
Severance		—		258
Other		46		63
Total accrued expenses	$	551	$	1,433

Deferred revenue

Collaborative Arrangement

The Company recorded deferred license fee revenue in connection with a Clinical Research and Co-Promotion Agreement with Health Tech Connex Inc. (“HTC”) (the “Co-Promotion Agreement”), as more fully described in the 2021 10-K. Deferred revenue as of both September 30, 2022 and December 31, 2021 included approximately $200 thousand of license fees not yet recognized under the Co-Promotion Agreement. License fee revenue recognized is included in other revenue in the unaudited condensed consolidated statements of operations and comprehensive loss. On January 31, 2022, the Company notified HTC of its material breaches under the Co-Promotion Agreement which HTC failed to cure under the terms of the Co-Promotion Agreement. As such it is the Company’s position that this exclusivity

right is no longer in effect. The Company and HTC have been discussing opportunities to work together moving forward.

Noncash Consideration in Acquisition

Deferred revenue as of December 31, 2021 included approximately $100 thousand for the fair value of the remaining 16 PoNS devices to be transferred that had been included as noncash consideration in the Company’s acquisition of Heuro Canada, Inc. (“Heuro”). During the nine months ended September 30, 2022, the remaining 16 PoNS devices were transferred and the remaining $100 thousand of deferred revenue was recognized in Product Sales in the unaudited condensed consolidated statements of operations and comprehensive loss. During the nine months ended September 30, 2021, there were four PoNS devices transferred which resulted in the recognition of $30 thousand of deferred revenue in Product Sales in the unaudited condensed consolidated statements of operations and comprehensive loss.

Cash, Cash Equivalents and Restricted Cash (in thousands)


	September 30,		December 31,
	2022		2021
Cash and cash equivalents	$	16,658	$	11,005
Restricted cash included in prepaid expenses and other current assets		30		—
Total cash, cash equivalents and restricted cash	$	16,688	$	11,005

Cash equivalents as of September 30, 2022 consist of an investment of excess cash in an unrestricted money market savings account.

Restricted cash as of September 30, 2022 is related to a money market savings account maintained by the Company as collateral in connection with corporate credit cards.

Leases

9 Months Ended

Sep. 30, 2022

Leases

Leases

7. LEASES

The Company has two operating leases for office space with lease terms expiring in January 2024 and March 2025. The leases do not contain any options to extend.

The following table presents information on the lease terms and discount rates:



Weighted average remaining lease term		2.5 years
Weighted average discount rate		4.4	%

Maturities of operating lease liabilities as of September 30, 2022 were as follows (in thousands):

2022 (remaining)	$	14
2023		57
2024		46
2025		12
Total future lease payments		129
Less: interest		(6)
Present value of lease liabilities	$	123

Derivative Liability

9 Months Ended

Sep. 30, 2022

Warrants and Rights Note Disclosure [Abstract]

Derivative Liability

8. DERIVATIVE LIABILITY

On August 9, 2022, in connection with the registered public offering discussed in Note 9, the Company issued warrants to purchase 36 million shares of common stock to investors (“Public Warrants”). The Public Warrants have an exercise

price of $0.75 per share, are exercisable upon issuance and will expire five years following the date of issuance. No Public Warrants were exercised or cancelled during the period from the date of issuance through September 30, 2022.

The Company performed an analysis of the provisions of the Public Warrants and concluded that the Public Warrants did not meet the guidance for being classified as an equity instrument due to a potential price reset prompted by a change in an unrelated instrument’s conversion rate, or in the event of a fundamental transaction, settlement rights that differ from those of the underlying common stockholders. As a result, the Public Warrants are being accounted for as a derivative liability instrument in the unaudited condensed consolidated balance sheets. The fair value of the derivative liability as of the issuance date on August 9, 2022 and September 30, 2022 was $9.9 million and $4.5 million, respectively. The change in the fair value of the derivative liability was recognized as a component of nonoperating income (expense) in the Company’s unaudited condensed consolidated statements of operations and comprehensive loss.

The following table summarizes the assumptions used in estimating the fair value of the Public Warrants using the Black-Scholes option pricing model as of the issuance date on August 9, 2022 and as of September 30, 2022:


	August 9,		September 30,
	2022		2022
Stock price	$	0.49	$	0.28
Exercise price	$	0.75	$	0.75
Warrant term		5 years		4.86 years
Expected volatility		78.27		78.41	%
Risk-free interest rate		2.97		4.06	%
Dividend rate		0.00		0.00	%

Stockholders' Equity

9 Months Ended

Sep. 30, 2022

Stockholders' Equity

Stockholders' Equity

9. STOCKHOLDERS’ EQUITY

On August 9, 2022, the Company closed on a registered public offering consisting of 18,560,000 shares of common stock, pre-funded warrants to purchase 5,440,000 shares of common stock and accompanying Public Warrants to purchase an aggregate of 36,000,000 shares of common stock at a combined offering price of $0.75 per share and accompanying Public Warrants, or $0.749 per pre-funded warrant and accompanying Public Warrants (“August 2022 Public Offering”). The pre-funded warrants had an exercise price of $0.001 per share and were all exercised on the closing date. As a result, an aggregate of 24,000,000 shares were issued on the closing date for gross proceeds of $18 million. In connection with the August 2022 Public Offering, the Company paid $1.7 million of share issuance costs, which consisted of placement agent fees and expenses and other offering costs.

As a result of the derivative liability classification of the Public Warrants discussed in Note 8, the gross proceeds were first allocated to the fair value of the Public Warrants as of August 9, 2022 of $9.9 million and the remaining $8.1 million in gross proceeds were allocated to stockholders’ equity. The share issuance costs associated with the August 2022 Public Offering were allocated between the issuance of common stock and Public Warrants on a pro rata basis with the allocation of the gross proceeds, which resulted in $0.8 million of share issuance costs being recorded as a reduction of additional paid-in capital and $0.9 million of share issuance costs being recorded in interest expense on the unaudited condensed consolidated statements of operations and comprehensive loss.

During the nine months ended September 30, 2022, the Company issued 391,363 shares of Class A common stock (“common stock”) at an average price of $1.65 per share to Lincoln Park Capital Fund, LLC (“Lincoln Park”) pursuant to a purchase agreement (the “LPC Purchase Agreement”) and registration rights agreement with Lincoln Park, as more fully described in the 2021 10-K. As of September 30, 2022, the Company does not intend to issue any additional shares under the LPC Purchase Agreement.

During the nine months ended September 30, 2022, the Company issued 8,791 shares common stock for services with a value at issuance of $34 thousand.

The Company has outstanding equity-classified warrants to purchase 593,924 shares of common stock at a weighted average exercise price of $16.32, with expiration dates ranging from March 2025 to February 2026. During the nine months ended September 30, 2022, no warrants were exercised or cancelled.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Stock-Based Compensation

9 Months Ended

Sep. 30, 2022

Stock-Based Compensation

Stock-Based Compensation

10. STOCK-BASED COMPENSATION

On May 23, 2022, the Company’s stockholders approved the Helius Medical Technologies, Inc. 2022 Equity Incentive Plan (“2022 Plan”), which had been adopted by the Company’s Board of Directors on February 16, 2022. The 2022 Plan provides for the grant of incentive stock options (“ISOs”), nonstatutory stock options (“NSOs”), stock appreciation rights, restricted stock awards, restricted stock unit awards, performance awards and other forms of awards to employees, directors and consultants, including employees and consultants of the Company’s affiliates. Vesting and the term of an option is determined at the discretion of the Company’s Board of Directors. Initially, a maximum of 1,121,272 shares of common stock may be issued. The automatic increase provision in the 2022 Plan provides for an annual increase to the maximum number of authorized shares on January 1 of each year beginning on January 1, 2023 through January 1, 2027, to an amount equal to (i) 20% of the fully diluted number of shares of common stock outstanding on December 31 of the fiscal year before the date of each automatic increase, or (ii) a lesser number of shares determined by the Board prior to the date of the increase. The maximum number of shares of common stock that may be issued on the exercise of ISOs under the 2022 Plan is 11,212,720. Effective with the approval of the 2022 Plan, the Company ceased granting awards under the 2018 Omnibus Incentive Plan. However, outstanding stock options granted prior to the effective date of the 2022 Plan are still governed by the respective predecessor plan under which they were granted, which are described more fully in the 2021 10-K. As of September 30, 2022, the remaining shares available for grant were 256 shares under the 2022 Plan and 22,500 shares under the Helius Medical Technologies, Inc. 2021 Inducement Plan.

During the nine months ended September 30, 2022, the Company granted 595,170 stock options at a weighted average exercise price of $3.03 per share. The following table includes the weighted-average grant-date fair values of stock options granted during the periods indicated and the related weighted-average assumptions used in the Black-Scholes option pricing model:


	Three Months Ended			Nine Months Ended
	September 30, 2022			September 30, 2022
Risk-free interest rate		3.56	%		2.86	%
Expected volatility		75.75	%		74.94	%
Expected term (years)		5.74			5.65
Expected dividend yield		0.00	%		0.00	%
Fair value per option	$	0.36		$	1.09

During the nine months ended September 30, 2022, the Company’s non-employee directors received a grant of 24,196 restricted stock units at a weighted average grant date fair value of $1.40 per share. Share-based compensation expense for the nine months ended September 30, 2022 includes a grant to an officer of the Company of 8,011 shares of unrestricted common stock valued at $34 thousand.

As of September 30, 2022, there were an aggregate of 1,174,320 stock options outstanding with a weighted average exercise price of $17.76 per share and 14,112 unvested restricted stock units outstanding with a weighted average grant date fair value of $1.40 per share.

Compensation expense related to all stock-based compensation, net of forfeitures, was as follows (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021
Cost of sales	$	4	$	2	$	11	$	5
Selling, general and administrative		1,367		582		1,837		3,351
Research and development		70		156		174		540
Total stock-based compensation expense	$	1,441	$	740	$	2,022	$	3,896

There were no tax benefits recognized related to stock-based compensation expense during these periods.

In conjunction with the public offering discussed in Note 9, certain performance criteria were achieved for performance-based stock options. For the three months and nine months ended September 30, 2022, the Company recognized additional share-based compensation expense of $1,184 thousand associated with the vesting of the performance-based stock options.

As of September 30, 2022, the unrecognized compensation cost related to non-vested time-based stock options and restricted stock units was $1.5 million which will be recognized over a weighted-average remaining vesting period of approximately 2.4 years. Compensation cost is not adjusted for estimated forfeitures, but instead is adjusted upon an actual forfeiture of an award.

Basic and Diluted Loss per Share

9 Months Ended

Sep. 30, 2022

Basic and Diluted Loss per Share

Basic and Diluted Loss per Share

11. BASIC AND DILUTED LOSS PER SHARE

Basic loss per share of common stock is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding for the period. Diluted loss per share is calculated by adjusting the weighted-average number of shares outstanding for the dilutive effect of common stock equivalents outstanding for the period, determined using the treasury-stock method. Diluted loss per share excludes, when applicable, the potential impact of stock options, unvested restricted stock units and common stock warrants because their effect would be anti-dilutive due to the net loss.

Basic and diluted net loss per share for the three and nine months ended September 30, 2022 and 2021 was calculated as follows (in thousands, except share and per share data):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021
Basic:
Net loss available to common stockholders - basic	$	(1,030)	$	(4,687)	$	(9,186)	$	(14,030)
Weighted average common shares outstanding - basic		8,543,303		2,326,893		17,761,752		2,229,422
Net loss per share - basic	$	(0.12)	$	(2.01)	$	(0.52)	$	(6.29)

Diluted:
Net loss available to common stockholders - diluted ⁽¹⁾	$	(1,030)	$	(4,687)	$	(9,186)	$	(14,030)
Weighted average common shares outstanding - diluted ⁽¹⁾		8,543,303		2,326,893		17,761,752		2,229,422
Net loss per share - diluted	$	(0.12)	$	(2.01)	$	(0.52)	$	(6.29)

(1)

For the three and nine months ended September 30, 2022, no adjustment was made to the numerator and no incremental shares were added to the denominator for the Public Warrants being accounted for as a derivative

liability, as the Public Warrants were out-of-the-money during both periods. Refer to Note 8 and Note 9 for additional information about the Public Warrants.

The following outstanding securities, presented based on amounts outstanding as of the end of each period, were not included in the computation of diluted net loss per share for the periods indicated, as they would have been anti-dilutive due to the net loss in each period.


	Three Months Ended		Nine Months Ended
	September 30,		September 30,
	2022	2021	2022	2021
Stock options	1,174,320	641,152	1,174,320	641,152
Restricted stock units	14,112	3,943	14,112	3,943
Warrants	36,593,924	593,924	36,593,924	593,924

Commitments and Contingencies

9 Months Ended

Sep. 30, 2022

Commitments and Contingencies

Commitments and Contingencies

12. COMMITMENTS AND CONTINGENCIES

The Company is obligated under a license agreement with Advanced NeuroRehabilitation, LLC (“ANR”) to pay a 4% royalty on net revenue collected from the sale of devices covered by the patent-pending technology. During the three months ended September 30, 2022 and 2021, the Company recorded royalty expense from the sale of devices of approximately $8 thousand and $4 thousand, respectively, in its unaudited condensed consolidated statement of operations and comprehensive loss. During the nine months ended September 30, 2022 and 2021, the Company recorded royalty expense from the sale of devices of approximately $20 thousand and $10 thousand, respectively, in its unaudited condensed consolidated statement of operations and comprehensive loss.

Supplemental Balance Sheet Disclosures (Tables)

9 Months Ended

Sep. 30, 2022

Supplemental Balance Sheet Disclosures

Schedule of Inventories


	September 30,		December 31,
	2022		2021
Raw materials	$	300	$	171
Work-in-process		318		528
Finished goods		48		32
Inventory, gross	$	666	$	731
Inventory reserve		(57)		(255)
Inventory, net	$	609	$	476

Schedule of Accrued Expenses


	September 30,		December 31,
	2022		2021
Employees benefits	$	437	$	712
Professional services		16		174
Legal fees		14		23
Royalty fees		8		10
Franchise fees		30		193
Severance		—		258
Other		46		63
Total accrued expenses	$	551	$	1,433

Schedule of Cash, Cash Equivalents and Restricted Cash


	September 30,		December 31,
	2022		2021
Cash and cash equivalents	$	16,658	$	11,005
Restricted cash included in prepaid expenses and other current assets		30		—
Total cash, cash equivalents and restricted cash	$	16,688	$	11,005

Leases (Tables)

9 Months Ended

Sep. 30, 2022

Leases

Schedule of lease information



Weighted average remaining lease term		2.5 years
Weighted average discount rate		4.4	%

Maturities of operating lease liabilities as of September 30, 2022 were as follows (in thousands):

2022 (remaining)	$	14
2023		57
2024		46
2025		12
Total future lease payments		129
Less: interest		(6)
Present value of lease liabilities	$	123

Derivative Liability (Tables)

9 Months Ended

Sep. 30, 2022

Stockholders' Equity

Schedule Of Weighted Average Assumptions Used For Fair Value Of Warrants


	August 9,		September 30,
	2022		2022
Stock price	$	0.49	$	0.28
Exercise price	$	0.75	$	0.75
Warrant term		5 years		4.86 years
Expected volatility		78.27		78.41	%
Risk-free interest rate		2.97		4.06	%
Dividend rate		0.00		0.00	%

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2022

Stock-Based Compensation

Estimation Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions


	Three Months Ended			Nine Months Ended
	September 30, 2022			September 30, 2022
Risk-free interest rate		3.56	%		2.86	%
Expected volatility		75.75	%		74.94	%
Expected term (years)		5.74			5.65
Expected dividend yield		0.00	%		0.00	%
Fair value per option	$	0.36		$	1.09

Summary of Stock-Based Compensation Expense is Classified in Condensed Consolidated Statements of Operations and Comprehensive Loss


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021
Cost of sales	$	4	$	2	$	11	$	5
Selling, general and administrative		1,367		582		1,837		3,351
Research and development		70		156		174		540
Total stock-based compensation expense	$	1,441	$	740	$	2,022	$	3,896

Basic and Diluted Loss per Share (Tables)

9 Months Ended

Sep. 30, 2022

Basic and Diluted Loss per Share

Schedule of basic and diluted net loss per share


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021
Basic:
Net loss available to common stockholders - basic	$	(1,030)	$	(4,687)	$	(9,186)	$	(14,030)
Weighted average common shares outstanding - basic		8,543,303		2,326,893		17,761,752		2,229,422
Net loss per share - basic	$	(0.12)	$	(2.01)	$	(0.52)	$	(6.29)

Diluted:
Net loss available to common stockholders - diluted ⁽¹⁾	$	(1,030)	$	(4,687)	$	(9,186)	$	(14,030)
Weighted average common shares outstanding - diluted ⁽¹⁾		8,543,303		2,326,893		17,761,752		2,229,422
Net loss per share - diluted	$	(0.12)	$	(2.01)	$	(0.52)	$	(6.29)

(1)

liability, as the Public Warrants were out-of-the-money during both periods. Refer to Note 8 and Note 9 for additional information about the Public Warrants.

Schedule of Antidilutive Securities


	Three Months Ended		Nine Months Ended
	September 30,		September 30,
	2022	2021	2022	2021
Stock options	1,174,320	641,152	1,174,320	641,152
Restricted stock units	14,112	3,943	14,112	3,943
Warrants	36,593,924	593,924	36,593,924	593,924

Organization, Consolidation and Presentation Of Financial Statements (Details)	9 Months Ended
	Sep. 30, 2022 segment
Organization, Consolidation and Presentation of Financial Statements
Number of operating segment	1
Number of reportable segment	1

Risks and Uncertainties - Additional Information (Details) $ in Thousands	1 Months Ended	3 Months Ended				6 Months Ended	9 Months Ended
	Apr. 30, 2022	Sep. 30, 2022 USD ($)	Jan. 31, 2022 item	Sep. 30, 2021 USD ($)	Jun. 30, 2020 item	Dec. 31, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Risks and Uncertainties
Cash and cash equivalents		$ 16,658				$ 11,005	$ 16,658
Operating loss		4,853		$ 4,373			12,847	$ 14,040
Accumulated deficit		146,221				$ 137,035	146,221
Operating Capacity Percentage	100.00%					50.00%
Number Of Suppliers Experiencing Difficulties Related To COVID-19 \| item			2		2
Revenue from the sale of products or services		$ 195		$ 102			$ 497	$ 242

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

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-Name Accounting Standards Codification
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+ Details

Goodwill Impairment (Details) $ in Thousands	3 Months Ended	9 Months Ended
Goodwill Impairment (Details) $ in Thousands	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($) item	Dec. 31, 2021 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Number of Reporting Units \| item		1
Goodwill impairment loss recognized	$ 757	$ 757
Goodwill	$ 0	$ 0	$ 763

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Revenue from Contracts with Customers (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Revenue from Contracts with Customers
Product sales, net	$ 195	$ 102	$ 497	$ 242
Contract with customer, assets	0		0		$ 0
Contract with customer, liabilities	0		0		$ 0
CANADA
Revenue from Contracts with Customers
Product sales, net	56	$ 102	295	$ 242
UNITED STATES
Revenue from Contracts with Customers
Product sales, net	$ 139		$ 202

- Definition

+ References

+ Details

Supplemental Balance Sheet Disclosures - Accounts receivable, net (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Supplemental Balance Sheet Disclosures
Allowance for doubtful accounts	$ 330	$ 355

Supplemental Balance Sheet Disclosures - Inventory (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Inventory
Raw materials	$ 300	$ 171
Work-in-process	318	528
Finished goods	48	32
Inventory	666	731
Inventory reserve	(57)	(255)
Total inventory, net of reserve	609	$ 476
Inventory markdowns to net realizable value	(37)
Inventory reserves charged against work-in-process inventory	$ 161

Supplemental Balance Sheet Disclosures - Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Accrued Expenses
Employees benefits	$ 437	$ 712
Professional services	16	174
Legal fees	14	23
Royalty fees	8	10
Franchise fees	30	193
Severance		258
Other	46	63
Total	$ 551	$ 1,433

Supplemental Balance Sheet Disclosures - Deferred Revenue (Details) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($) item	Sep. 30, 2021 USD ($) item	Dec. 31, 2021 USD ($) item
Deferred Revenue
Amount of license fees not yet recognized under the Co-Promotion Agreement, included in deferred revenue	$ 200		$ 200
Amount of deferred revenue related to the fair value of the remaining poNS devices to be transferred that had been included as consideration in the Company's acquisition of Heuro			$ 100
Number of devices recorded as deferred revenue \| item			16
Amount of deferred revenue recognized related to Product Sales	$ 100	$ 30
Number Of Devices Resulted In Recognition Of Revenue \| item	16	4

Supplemental Balance Sheet Disclosures - Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]
Cash and cash equivalents	$ 16,658	$ 11,005
Restricted cash included in prepaid expenses and other current assets	30
Total cash, cash equivalents and restricted cash	$ 16,688	$ 11,005	$ 4,700	$ 3,331
Restricted Cash and Cash Equivalents, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets

Leases (Details)	Sep. 30, 2022 USD ($) lease
Leases
Number of operating leases \| lease	2
Weighted average remaining lease term	2 years 6 months
Weighted average discount rate	4.40%
Maturity of Lease Liabilities
2022 (remaining)	$ 14,000
2023	57,000
2024	46,000
2025	12,000
Total future minimum lease payments	129,000
Less: interest	(6,000)
Present value of lease liabilities	$ 123,000

Derivative Liability (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2022	Aug. 09, 2022
Class Of Warrant Or Right [Line Items]
Fair value of derivative liability	$ 4,455	$ 9,900
Public Warrants
Class Of Warrant Or Right [Line Items]
Exercise price (in dollars per share)	$ 0.75
Warrant expiration period, in years	5 years
Number of warrants exercised	0
Number of warrants cancelled	0
Public Warrants \| Public Offering
Class Of Warrant Or Right [Line Items]
Number of shares available via warrants		36,000,000

Derivative Liability - Fair Value Assumptions (Details)	Sep. 30, 2022	Aug. 09, 2022
Measurement Input, Share Price [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	0.28	0.49
Measurement Input, Exercise Price [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	0.75	0.75
Measurement Input Expected Term [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	4.86	5
Measurement Input Price Volatility [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	0.7841	0.7827
Measurement Input Risk Free Interest Rate [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	0.0406	0.0297
Measurement Input Expected Dividend Rate [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	0.0000	0.0000

Stockholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended
	Aug. 09, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Stockholders' Equity
Fair value of derivative liability	$ 9,900	$ 4,455		$ 4,455
Value of issuance allocated to equity	8,100	8,056		8,056	$ 8,399
Issuance cost allocated to equity		752	$ 247	758	1,608
Issuance cost allocated to derivative liability	900			927
Stock based compensation expense		$ 1,441	740	$ 2,022	3,896
Common stock issued for services (in shares)				8,791
Common stock issued for services				$ 34
LPC Purchase Agreement
Stockholders' Equity
Common stock issued under purchase agreement (in shares)				391,363
Price per share		$ 1.65		$ 1.65
Performance-Based Stock Options
Stockholders' Equity
Stock based compensation expense				$ 1,184
Additional Paid-In Capital
Stockholders' Equity
Value of issuance allocated to equity		$ 8,032		8,032	8,398
Issuance cost allocated to equity	$ 800	$ 752	$ 247	758	$ 1,608
Common stock issued for services				$ 34
Equity-classified Warrants
Stockholders' Equity
Number of shares available via warrants		593,924		593,924
Exercise price (in dollars per share)		$ 16.32		$ 16.32
Number of warrants exercised				0
Number of warrants cancelled				0
Public Warrants
Stockholders' Equity
Exercise price (in dollars per share)		$ 0.75		$ 0.75
Number of warrants exercised				0
Number of warrants cancelled				0
Public Offering
Stockholders' Equity
Shares issued	24,000,000
Combined offering price (in dollars per share)	$ 0.75
Offering price per pre-funded warrant and accompanying Public Warrants (in dollars per share)	$ 0.749
Gross proceeds from stock and warrants	$ 18,000
Issuance cost for shares and warrants, allocated between equity and derivative	$ 1,700
Public Offering \| Public Warrants
Stockholders' Equity
Number of shares available via warrants	36,000,000
Public Offering \| Pre-Funded Warrants
Stockholders' Equity
Shares issued	5,440,000
Exercise price (in dollars per share)	$ 0.001
Public Offering \| Class A Common Stock
Stockholders' Equity
Shares issued	18,560,000

Stock-Based Compensation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Stock-Based Compensation
Potential increase in authorized shares as a percentage of shares outstanding			20.00%
Number of stock options granted			595,170
Exercise price of options granted			$ 3.03
Stock based compensation expense	$ 1,441	$ 740	$ 2,022	$ 3,896
Outstanding stock options (in shares)	1,174,320		1,174,320
Weighted average exercise price, options outstanding (in dollars per share)	$ 17.76		$ 17.76
Shares of unrestricted common stock \| Officer
Stock-Based Compensation
Number of awards granted (in shares)			8,011
Stock based compensation expense			$ 34
Restricted Stock Units
Stock-Based Compensation
Outstanding unvested RSU (in shares)	14,112		14,112
Weighted average grant date fair value, unvested RSUs (in dollars per share)	$ 1.40		$ 1.40
Restricted Stock Units \| Directors
Stock-Based Compensation
Number of awards granted (in shares)			24,196
Weighted average grant date fair value of awards granted (in dollars per share)			$ 1.40
2022 Plan
Stock-Based Compensation
Common stock shares authorized for issuance under plan	1,121,272		1,121,272
Maximum number of shares of common stock that may be issued on the exercise of ISOs under the plan	11,212,720		11,212,720
Common stock remaining available for grant	256		256
2021 Inducement Plan
Stock-Based Compensation
Common stock remaining available for grant	22,500		22,500

Stock-Based Compensation - Fair Value Assumptions (Details) - Stock Options - $ / shares	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Stock-Based Compensation
Risk-free interest rate	3.56%	2.86%
Expected volatility	75.75%	74.94%
Expected term	5 years 8 months 26 days	5 years 7 months 24 days
Expected dividend yield	0.00%	0.00%
Fair value per option	$ 0.36	$ 1.09

Stock-Based Compensation - Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Stock-Based Compensation
Share-based compensation expense	$ 1,441	$ 740	$ 2,022	$ 3,896
Tax benefit related to stock-based compensation	0	0	0	0
Non-Vested Time-Based Stock Options and Restricted Stock Units
Stock-Based Compensation
Unrecognized compensation cost related to unvested awards	1,500		$ 1,500
Weighted-average remaining vesting period			2 years 4 months 24 days
Performance-Based Stock Options
Stock-Based Compensation
Share-based compensation expense			$ 1,184
Cost Of Sales.
Stock-Based Compensation
Share-based compensation expense	4	2	11	5
Selling General And Administrative Expenses.
Stock-Based Compensation
Share-based compensation expense	1,367	582	1,837	3,351
Research And Development Expense.
Stock-Based Compensation
Share-based compensation expense	$ 70	$ 156	$ 174	$ 540

Basic and Diluted Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Numerator:
Net loss	$ (1,030)	$ (4,687)	$ (9,186)	$ (14,030)
Weighted average number of common shares outstanding
Weighted average basic shares outstanding	8,543,303	2,326,893	17,761,752	2,229,422
Weighted average diluted shares outstanding	8,543,303	2,326,893	17,761,752	2,229,422
Loss per share attributable to common stock, basic	$ (0.12)	$ (2.01)	$ (0.52)	$ (6.29)
Loss per share attributable to common stock, diluted	$ (0.12)	$ (2.01)	$ (0.52)	$ (6.29)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 40
-Section 65
-Paragraph 1
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-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Basic And Diluted Loss Per Share - Antidilutive Securities (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	1,174,320	641,152	1,174,320	641,152
Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	14,112	3,943	14,112	3,943
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	36,593,924	593,924	36,593,924	593,924

Commitments and Contingencies - Additional Information (Details) - License agreement with ANR - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Jan. 22, 2013	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Commitments and Contingencies
Percentage of royalty on net revenue	4.00%
Royalty expense		$ 8	$ 4	$ 20	$ 10