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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2019	May 06, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
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	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Common Stock, Shares Outstanding		25,866,211

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Current assets
Cash	$ 18,656	$ 25,583
Accounts receivable	910	177
Other receivables	182	98
Inventory	731	392
Prepaid expenses	352	447
Other current assets		264
Total current assets	20,831	26,961
Property and equipment, net	693	554
Other assets
Operating lease right-of-use asset, net	650
Non-current receivables	306	294
Other non-current assets	18	18
Total other assets	974	312
TOTAL ASSETS	22,498	27,827
Current liabilities
Accounts payable	2,474	2,392
Accrued liabilities	1,518	1,812
Operating lease liability	148
Derivative financial instruments	5,743	13,769
Total current liabilities	9,883	17,973
Non-current liabilities
Operating lease liability	597
TOTAL LIABILITIES	10,480	17,973
Commitments and contingencies (Note 6)
STOCKHOLDERS’ EQUITY
Preferred stock, $0.001 par value; 10,000,000 shares authorized, no shares issued and outstanding as of March 31, 2019 and December 31, 2018
Class A common stock, $0.001 par value; 150,000,000 shares authorized; 25,844,180 and 25,827,860 shares issued and outstanding as of March 31, 2019 and December 31, 2018, respectively	26	26
Additional paid-in capital	106,363	105,411
Accumulated other comprehensive loss	(703)	(591)
Accumulated deficit	(93,668)	(94,992)
TOTAL STOCKHOLDERS’ EQUITY	12,018	9,854
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 22,498	$ 27,827

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Statement Of Financial Position [Abstract]
Preferred stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	150,000,000	150,000,000
Common Stock, Shares, Issued	25,844,180	25,827,860
Common Stock, Shares, Outstanding	25,844,180	25,827,860

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenue:
Product sales, net	$ 677
Type of Revenue [Extensible List]	us-gaap:ProductMember	us-gaap:ProductMember
Cost of sales:
Cost of product sales	$ 236
Type of Cost, Good or Service [Extensible List]	us-gaap:ProductMember	us-gaap:ProductMember
Gross profit	$ 441
Operating expenses:
Research and development	2,681	$ 2,552
Selling, general and administrative	4,581	2,165
Total operating expenses	7,262	4,717
Operating loss	(6,821)	(4,717)
Other income (expense):
Other income	11	59
Change in fair value of derivative financial instruments	8,289	2,525
Foreign exchange gain (loss)	(155)	968
Total other income	8,145	3,552
Net income (loss)	1,324	(1,165)
Other comprehensive income (loss):
Foreign currency translation adjustments	(112)	(953)
Comprehensive income (loss)	$ 1,212	$ (2,118)
Net income (loss) per share
Basic	$ 0.05	$ (0.06)
Diluted	$ (0.06)	$ (0.08)
Weighted average shares outstanding
Basic	25,832,190	20,334,929
Diluted	26,785,708	20,460,656

Unaudited Condensed Consolidated Statement of Stockholders' Deficit - USD ($) $ in Thousands	Total	Common Stock $0.001 par value	Common Stock	Additional Paid-In Capital	Accmulated Other Comprehensive Income (Loss)	Accumulated Deficit
Beginning Balance at Dec. 31, 2017	$ (7,490)		$ 52,230	$ 6,602	$ 47	$ (66,369)
Beginning Balance, Shares at Dec. 31, 2017			20,178,226
Stock-based compensation expense	380			380
Proceeds from the exercise of stock options and warrants	3,753		$ 3,753
Proceeds from the exercise of stock options and warrants, Shares			619,083
Reclassification of liability-classified warrants upon exercise	3,246		$ 3,246
Net income (loss)	(1,165)					(1,165)
Foreign currency translation adjustments	(953)				(953)
Ending Balance at Mar. 31, 2018	(2,229)		$ 59,229	6,982	(906)	(67,534)
Ending Balance, Shares at Mar. 31, 2018			20,797,309
Beginning Balance at Dec. 31, 2018	9,854	$ 26		105,411	(591)	(94,992)
Beginning Balance, Shares at Dec. 31, 2018		25,827,860
Stock-based compensation expense	835			835
Proceeds from the exercise of warrants	92			92
Proceeds from the exercise of warrants, Shares		16,320
Reclassification of derivative financial instruments from the exercise of warrants	25			25
Net income (loss)	1,324					1,324
Foreign currency translation adjustments	(112)				(112)
Ending Balance at Mar. 31, 2019	$ 12,018	$ 26		$ 106,363	$ (703)	$ (93,668)
Ending Balance, Shares at Mar. 31, 2019		25,844,180

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities:
Net income (loss)	$ 1,324	$ (1,165)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Change in fair value of derivative financial instruments	(8,289)	(2,525)
Stock-based compensation expense	835	387
Unrealized foreign exchange loss (gain)	176	(993)
Depreciation expense	22	10
Changes in operating assets and liabilities:
Accounts receivable	(740)
Other receivables	(84)	7
Inventory	(339)
Prepaid expenses	95	94
Other current assets	264	(105)
Operating lease liability	(3)
Accounts payable	83	(886)
Accrued liabilities	(144)	316
Net cash used in operating activities	(6,800)	(4,860)
Cash flows from investing activities:
Purchase of property and equipment	(161)	(27)
Net cash used in investing activities	(161)	(27)
Cash flows from financing activities:
Share issuance costs	(52)	(73)
Proceeds from the exercise of stock options and warrants	92	3,753
Net cash provided by financing activities	40	3,680
Effect of foreign exchange rate changes on cash	(6)	40
Net decrease in cash	(6,927)	(1,167)
Cash at beginning of period	25,583	5,562
Cash at end of period	$ 18,656	$ 4,395

Description of Business

3 Months Ended

Mar. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Description of Business

1. DESCRIPTION OF BUSINESS

Helius Medical Technologies, Inc. (the “Company”), is a neurotechnology company focused on neurological wellness. The Company’s purpose is to develop, license or acquire non-invasive technologies targeted at reducing symptoms of neurological disease or trauma.

The Company’s first product, known as the Portable Neuromodulation Stimulator (“PoNS™”), is an authorized medical device in Canada for the treatment of chronic balance deficit associated with a mild to moderate traumatic brain injury (“mmTBI”), and is an investigational, non-invasive, medical device for which the Company has submitted an application for a CE mark for marketing authorization in the European Union, to improve balance in patients following a mmTBI. The Company’s PoNS device, when combined with targeted physical and/or cognitive therapy, (“PoNS Treatment”), is the first and only treatment that combines neurostimulation of cranial nerves via the tongue to restore lost function. In April 2019, the Company announced that the U.S. Food and Drug administration (“FDA”) had completed its review and declined the Company’s request for de novo classification and marketing authorization of the PoNS device in the United States.

On December 21, 2018, the Company’s wholly owned subsidiary NeuroHabilitation Corporation changed its name to Helius Medical, Inc (“HMI”). On January 31, 2019, the Company formed another wholly owned subsidiary, Helius NeuroRehab, Inc., (“HNR”), a Delaware corporation, which will operate a clinical research site as well as a rehabilitation clinic that will provide the PoNS Treatment to patients with balance and gait disorder upon receipt of marketing authorization from the FDA. The Company’s wholly owned subsidiaries are comprised of HMI, Helius Medical Technologies (Canada), Inc., (“HMC”), and HNR.

The Company was incorporated in British Columbia, Canada, on March 13, 2014. On May 28, 2014, the Company completed a continuation via a plan of arrangement whereby the Company moved from being a corporation governed by the British Columbia Corporations Act to a corporation governed by the Wyoming Business Corporations Act. On July 20, 2018, the Company completed its reincorporation from Wyoming to the state of Delaware. The Company is headquartered in Newtown, Pennsylvania.

The Company’s Class A common stock, par value $0.001 per share (“common stock”) is listed on the Nasdaq Capital Market (“Nasdaq”) and the Toronto Stock Exchange (the “TSX”). The common stock began trading on the Canadian Securities Exchange on June 23, 2014, under the ticker symbol “HSM” and the trading was subsequently transferred to the TSX on April 18, 2016. On April 11, 2018, the common stock began trading on Nasdaq under the ticker symbol “HSDT” after having traded on the OTCQB in the United States under the ticker symbol “HSDT” since February 10, 2015.

Effective after the close of business on January 22, 2018, the Company completed a 1-for-5 reverse stock split of its common stock. All share and per share amounts in this quarterly report on Form 10-Q have been reflected on a post-split basis.

Going Concern Uncertainty

As of March 31, 2019, the Company had cash of $18.7 million. For the three months ended March 31, 2019, the Company had an operating loss of $6.8 million and as of March 31, 2019, its accumulated deficit was $93.7 million. 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 raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s 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.

The Company intends to fund ongoing activities by utilizing its current cash on hand, cash received from the sale of its PoNS device in Canada and by raising additional capital through equity or debt financings. There can be no assurance that the Company will be successful in raising that 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.

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2019

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company’s reporting currency is the U.S. Dollar (USD$”).

Use of Estimates

The preparation of the condensed consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and disclosure of contingent assets and liabilities. Significant estimates include the assumptions used in the valuation of receivables, fair value-pricing model for stock-based compensation, operating lease liability and derivative financial instruments. Financial statements include estimates, which, by their nature, are uncertain. Actual results could differ from those estimates.

Principles of Consolidation

The accompanying unaudited condensed consolidated financial statements reflect the operations of Helius Medical Technologies, Inc. and its wholly owned subsidiaries. The usual condition for a controlling financial interest is ownership of a majority of the voting interests of an entity. However, a controlling financial interest may also exist through arrangements that do not involve controlling voting interests. As such, the Company applies the guidance of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 810 – Consolidation (“ASC 810”), to determine when an entity that is insufficiently capitalized or not controlled through its voting interests, referred to as a variable interest entity should be consolidated (see Note 7). All intercompany balances and transactions have been eliminated. Certain prior period amounts have been reclassified to conform to the current period presentation.

Concentrations of Credit Risk

The Company is subject to credit risk with respect to its cash. Amounts invested in such instruments are limited by credit rating, maturity, industry group, investment type and issuer. The Company is not currently exposed to any significant concentrations of credit risk from these financial instruments. The Company seeks to maintain safety and preservation of principal and diversification of risk, liquidity of investments sufficient to meet cash flow requirements and a competitive after-tax rate of return.

Accounts Receivable

Accounts receivables are stated at their net realizable value. As of each of March 31, 2019 and December 31, 2018, the Company’s accounts receivable were comprised of amounts owed related to license revenue of approximately $0.5 million recognized in 2018 resulting from the Company’s strategic alliance agreement with Health Tech Connex Inc, (“HTC”), and Heuro Canada, Inc., (“Heuro”), of which $0.3 million was classified as a non-current receivable. As of March 31, 2019, accounts receivable included revenue from product sales of approximately $0.6 million.

Inventory

The Company’s inventory consists of raw materials, work in progress and finished goods of the PoNS device. Inventory is stated at the lower of cost (average cost method) or net realizable value. Adjustments to reduce the cost of inventory to its net realizable value are made if required. No inventory write-offs were recorded during the three months ended March 31, 2019.

As of March 31, 2019, and December 31, 2018, inventory consisted of the following (amounts in thousands)

	As of		As of
	March 31, 2019		December 31, 2018
Raw materials	$	513	$	392
Work-in-process		73		—
Finished goods		145		—
Total	$	731	$	392

Property and Equipment

Property and equipment are carried at cost, less accumulated depreciation. Depreciation is recognized using the straight-line method over the useful lives of the related asset or the term of the related lease. Expenditures for maintenance and repairs, which do not improve or extend the expected useful life of the assets, are expensed to operations while major repairs are capitalized. The estimated useful life of the Company’s leasehold improvements is over the shorter of its lease term or useful life of 5 years, the estimated useful life of furniture and fixtures is 7 years; equipment has an estimated useful life of 15 years and computer software and hardware has an estimated useful life of 3 to 5 years.

The following tables summarizes the Company’s property and equipment as of March 31, 2019 and December 31, 2018 (amounts in thousands).

	As of			As of
	March 31, 2019			December 31, 2018
Leasehold improvement	$	182		$	182
Furniture and fixtures		248			185
Equipment		219			219
Computer software and hardware		142			44
Property and equipment		791			630
Less accumulated depreciation		(98	)		(76	)
Property and equipment, net	$	693		$	554

Leases

On January 1, 2019, the Company adopted ASU No. 2016-02, Leases, using the modified retrospective method. The Company elected the package of practical expedients permitted under the transition guidance within the new standard which allowed the Company to carry forward the historical lease classification. Adoption of this standard resulted in the recording of an operating lease right-of-use (“ROU”) asset and corresponding operating lease liabilities of $0.7 million. The Company’s condensed consolidated balance sheets for reporting periods beginning on or after January 1, 2019 are presented under the new guidance, while prior period amounts were not adjusted and continue to be reported in accordance with previous guidance.

The Company does not record an operating lease ROU asset and corresponding lease liability for leases with an initial term of twelve months or less and recognizes lease expense for these leases as incurred over the lease term. As of March 31, 2019, the Company had only one operating lease, which was for its headquarters office in Newtown, Pennsylvania upon the adoption date. As of March 31, 2019, the Company has not entered into any additional lease arrangements. Operating lease ROU assets and operating lease liabilities are recognized upon the adoption date based on the present value of lease payments over the lease term. The Company does not have a public credit rating and as such used a corporate yield with a “CCC” rating by S&P Capital IQ with a term commensurate with the term of its lease as its incremental borrowing rate in determining the present value of lease payments. Lease expense is recognized on a straight-line basis over the lease term. The Company’s lease arrangement does not have lease and non-lease components which are accounted for separately. As of March 31, 2019, approximately $30,000 of the Company’s operating lease ROU asset had been amortized (see Note 6).

Foreign Currency

Prior to April 1, 2018, the Company's functional currency was the Canadian dollar (“CAD$”). Translation gains and losses from the application of the USD$ as the reporting currency during the period that the Canadian dollar was the functional currency were included as part of cumulative currency translation adjustment, which is reported as a component of stockholders' equity (deficit) as accumulated other comprehensive income (loss).

The Company re-assessed its functional currency and determined that, as of April 1, 2018, its functional currency had changed from the CAD$ to the USD$ based on management's analysis of changes in the primary economic environment in which the Company operates. The change in functional currency was accounted for prospectively from April 1, 2018 and financial statements prior to and including the period ended March 31, 2018 were not restated for the change in functional currency.

For periods commencing April 1, 2018, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars using exchange rates in effect at the balance sheet date. Opening balances related to non-monetary assets and liabilities are based on prior period translated amounts, and non-monetary assets acquired, and non-monetary liabilities incurred after April 1, 2018 are translated at the approximate exchange rate prevailing at the date of the transaction. Revenue and expense transactions are translated at the approximate exchange rate in effect at the time of the transaction. Foreign exchange gains and losses are included in the condensed consolidated statement of operations and comprehensive income (loss) as foreign exchange gain (loss).

The functional currency of HMC, the Company’s Canadian subsidiary, is the CAD$ and the functional currency of HMI and HNR is the USD$. Transactions in foreign currencies are recorded into the functional currency of the relevant subsidiary at the exchange rate in effect at the date of the transaction. Any monetary assets and liabilities arising from these transactions are translated into the functional currency at exchange rates in effect at the balance sheet date or on settlement. Revenues, expenses and cash flows are translated at the weighted-average rates of exchanges for the reporting period. The resulting currency translation adjustments are not included in the Company’s condensed consolidated statements of operations and comprehensive income (loss) for the reporting period, but rather are accumulated and gains and losses are recorded in foreign exchange gain (loss), as a component of comprehensive income (loss), within the condensed consolidated statements of operations and comprehensive income (loss).

Stock-Based Compensation

The Company accounts for all stock-based payments and awards under the fair value-based method. The Company recognizes its stock-based compensation expense using the straight-line method.

The Company accounts for the granting of stock options to employees and non-employees using the fair value method whereby all awards are measured at fair value on the date of the grant. The fair value of all employee-related stock options is expensed over the requisite service period with a corresponding increase to additional paid-in capital. Upon exercise of stock options, the consideration paid by the option holder, together with the amount previously recognized in additional paid-in capital is recorded as an increase to common stock, while the par value of the shares received is reclassified from additional paid in capital. Stock options granted to employees are accounted for as liabilities when they contain conditions or other features that are indexed to other than a market, performance or service conditions.

Prior to the adoption of ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”), during the third quarter of 2018, stock-based payments to non-employees were measured at the fair value of the consideration received, or the fair value of the equity instruments issued, or liabilities incurred, whichever was more reliably measurable, and the fair value of stock-based payments to non-employees was re-measured at the end of each reporting period until the counterparty performance was completed, with any change therein recognized over the vesting period of the award and in the same manner as if the Company had paid cash instead of paying with or using equity-based instruments. The fair value of the stock-based payments to non-employees that was fully vested and non-forfeitable as of the grant date were measured and recognized at that date. Following the adoption of ASU 2018-07, stock-based payments to non-employees are measured based on the fair value of the equity instrument issued. Compensation expense for non-employee stock awards is recognized over the requisite service period following the measurement of the fair value on the grant date over the vesting period of the award.

The Company uses the Black-Scholes option pricing model to calculate the fair value of stock options. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected term of the option, risk-free interest rates, the value of the common stock and expected dividend yield of the common stock. Changes in these assumptions can materially affect the fair value estimate.

Awards of options that provide for an exercise price that is not denominated in: (a) the currency of a market in which a substantial portion of the Company's equity securities trades, (b) the currency in which the employee's pay is denominated, or (c) the Company's functional currency, are required to be classified as liabilities. The change in the Company’s functional currency, effective April 1, 2018, resulted in the reclassification of outstanding stock options that were previously denominated in CAD$ from equity to liability-classified options. Liability-classified options are re-measured to their fair values at the end of each reporting date with changes in the fair value recognized in stock-based compensation expense or additional paid-in capital until settlement or cancellation. Under FASB’s ASC 718, Compensation – Stock Compensation, when an award is reclassified from equity to liability, if at the reclassification date the original vesting conditions are expected to be satisfied, then the minimum amount of compensation cost to be recognized is based on the grant date fair value of the original award. Fair value changes below this minimum amount are recorded in additional paid-in capital. In June 2018, the Company’s Board of Directors approved, subject to the consent of the holders of such options the modification of outstanding stock options with exercise prices denominated in CAD$ to convert the exercise prices of such options to USD$ based on the prevailing USD$/CAD$ exchange rates on the dates of the grants for such modified stock options. During the third quarter of 2018, employee and non-employee option holders owning stock options representing an aggregate of 2,741,146 shares of common stock consented to the modification. Employee stock options with a fair value of $10.3 million on August 8, 2018, which were previously classified as stock-based compensation liabilities, were reclassified to equity during the third quarter of 2018. Following these reclassifications, the Company no longer has any liability-classified stock options.

Revenue Recognition

In accordance with the FASB’s ASC 606, Revenue from Contracts with Customers, (“ASC 606”), the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to be entitled in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, it performs the following five steps:

(i)	identify the contract(s) with a customer;

(ii)	identify the performance obligations in the contract;

(iii)

determine the transaction price;

(iv)	allocate the transaction price to the performance obligations in the contract; and

(v)	recognize revenue when (or as) the entity satisfies a performance obligation.

The Company applies the five-step model to contracts when it determines that it is probable it will collect substantially all of the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract and determines those that are performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price, after consideration of variability and constraints, if any, that is allocated to the respective performance obligation when the performance obligation is satisfied.

Product Sales, net

Product sales are derived from the sale of the PoNS device and support services including services from the use of the neurocatch device, which assesses brain vital signs of each patient participating in the PoNS Treatment at two Canadian neuroplasticity clinics with which the Company has executed supply agreements. The neurocatch device is owned by HTC, and the Company remits CAD$600 for each patient treated with the PoNS device. According to the supply agreement with each of these two clinics the Company’s performance obligation is met when it delivers the PoNS device to the clinic’s facility and the clinic takes title of the PoNS device upon acceptance. In addition, the Company acts in an agency capacity for services performed using the neurocatch device. Further, according to the strategic alliance agreement, the Company shares 50/50 with Heuro in fees from support services excluding the CAD$600 payment for the neurocatch device. For the three months ended March 31, 2019, the Company recorded $0.7 million in product sales net of $25,000 for HTC’s portion related to services performed using the neurocatch device.

As of March 31, 2019, the Company had recorded $0.7 million in current receivables and had no contract assets or liabilities on its condensed consolidated balance sheet related to these supply agreements. As of March 31, 2019 and December 31, 2018, the Company had recorded $0.2 million and $0.3 million in current and non-current receivables, respectively, and had no contract assets or liabilities on its condensed consolidated balance sheets related to license revenue related to an exclusive strategic alliance agreement with HTC and Heuro.

Cost of Sales

Cost of product sales includes the cost to manufacture the PoNS device, royalty expenses, freight charges, customs duties, wages and salaries of employees involved in the management of the supply chain and logistics of fulfilling the Company’s sales orders and certain support services provided by Heuro on the Company’s behalf.

Income Taxes

The Company accounts for income taxes using the asset and liability method. The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

The Company has adopted the provisions of ASC 740 Income Taxes regarding accounting for uncertainty in income taxes. The Company initially recognizes tax positions in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions are initially and subsequently measured as the largest amount of the tax benefit that is greater than 50% likely of being realized upon ultimate settlement with the tax authority, assuming full knowledge of the position and all relevant facts. Application requires numerous estimates based on available information. The Company considers many factors when evaluating and estimating its tax positions and tax benefits. These periodic adjustments may have a material impact on the condensed consolidated statements of operations and comprehensive income (loss). When applicable, the Company classifies penalties and interest associated with uncertain tax positions as a component of income tax expense in its condensed consolidated statements of operations and comprehensive income (loss).

Research and Development Expenses

Research and development (“R&D”) expenses consist primarily of personnel costs, including salaries, benefits and stock-based compensation, clinical studies performed by contract research organizations, development and manufacturing of clinical trial devices and devices for manufacturing testing and materials and supplies as well as regulatory costs. R&D costs are charged to operations when they are incurred.

Segment Information

Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. The Company operates and manages its business within one operating and reportable segment. Accordingly, the Company reports the accompanying condensed consolidated financial statements in the aggregate in one reportable segment.

Derivative Financial Instruments

The Company evaluates its financial instruments and other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815, Derivatives and Hedging. The result of this accounting treatment is that the fair value of the derivative is re-measured at each balance sheet date and recorded as a liability or asset and the change in fair value is recorded in the condensed consolidated statements of operations and comprehensive income (loss). As of March 31, 2019, and December 31, 2018, the Company’s derivative financial instruments were comprised of warrants issued in connection with both public and/or private securities offerings. Upon settlement of a derivative financial instrument, the instrument is re-measured at the settlement date and the fair value of the underlying instrument is reclassified to equity.

The classification of derivative financial instruments, including whether such instruments should be recorded as liabilities/assets or as equity, is reassessed at the end of each reporting period. Derivative financial instruments that become subject to reclassification are reclassified at the fair value of the instrument on the reclassification date. Derivative financial instruments will be classified in the condensed consolidated balance sheet as current if the right to exercise or settle the derivative financial instrument lies with the holder.

Fair Value Measurements

The Company accounts for financial instruments in accordance with ASC 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under ASC 820 are described below:

Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 2 – Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly; and

Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable.

The Company’s financial instruments recorded in its condensed consolidated balance sheets consist primarily of cash, accounts receivable, other current receivables, operating lease ROU asset, accounts payable, accrued liabilities, operating lease liability and derivative financial instruments. The book values of these instruments, with the exception of derivative financial instruments, non-current lease liability, operating lease ROU asset and non-current receivables approximate their fair values due to the immediate or short-term nature of these instruments.

The Company’s derivative financial instruments are classified as Level 3 within the fair value hierarchy. Unobservable inputs used in the valuation of these financial instruments include volatility of the underlying share price and the expected term. See Note 3 for the inputs used in the Black-Scholes option pricing model as of March 31, 2019 and 2018 and the roll forward of the Company’s derivative financial instruments. The Company’s derivative financial instruments are comprised of warrants which are classified as liabilities.

The following table summarizes the Company’s financial instruments within the fair value hierarchy as of March 31, 2019 and December 31, 2018 (amounts in thousands):

	Fair Value		Level 1		Level 2		Level 3
March 31, 2019
Liabilities:
Derivative financial instruments	$	5,743		—		—	$	5,743
December 31, 2018
Liabilities:
Derivative financial instruments	$	13,769		—		—	$	13,769

There were no transfers between any levels for any of the periods presented.

Basic and Diluted Income (Loss) per Share

Earnings or loss per share (“EPS”) is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income (loss) by the weighted average of all potentially dilutive shares of common stock that were outstanding during the periods presented.

The treasury stock method is used in calculating diluted EPS for potentially dilutive stock options and share purchase warrants, which assumes that any proceeds received from the exercise of in-the-money stock options and share purchase warrants, would be used to purchase common shares at the average market price for the period, unless including the effects of these potentially dilutive securities would be anti-dilutive.

The basic and diluted income (loss) per share for the periods noted below is as follows (amounts in thousands except shares and per share data):

	Three Months Ended
	March 31,
	2019			2018
Basic
Numerator:
Net income (loss)	$	1,324		$	(1,165	)
Denominator:
Weighted average common shares outstanding - basic		25,832,190			20,334,929
Basic net income (loss) per share	$	0.05		$	(0.06	)

Diluted
Numerator:
Net income (loss), basic	$	1,324		$	(1,165	)
Effect of dilutive securities: change in fair value of derivative financial instruments		(2,809	)		(434	)
Net loss, diluted	$	(1,485	)	$	(1,599	)
Denominator:
Weighted average common shares outstanding - basic		25,832,190			20,334,929
Potential common share issuances:
Incremental dilutive shares from options and warrants (treasury stock method)		953,518			125,727
Weighted average common shares outstanding - diluted		26,785,708			20,460,656
Diluted net loss per share	$	(0.06	)	$	(0.08	)

The following outstanding securities have been excluded from the computation of diluted weighted shares outstanding for the periods noted below, as they would have been anti-dilutive due to the Company’s losses for the three months ended March 31, 2018 and because the exercise price of certain of these outstanding securities was greater than the average closing price of the Company’s common stock.

	For the Three Months Ended
	March 31, 2019		March 31, 2018
Stock options outstanding		1,799,795		2,208,646
Warrants outstanding		3,043,605		1,818,439
Restricted stock units		—		1,928
Total		4,843,400		4,029,013

Recent Accounting Pronouncements

In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement, which adds disclosure requirements to Topic 820 for the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for interim and annual reporting periods beginning after December 15, 2019. The Company is evaluating the effect that ASU 2018-13 will have on its condensed consolidated financial statements.

Common Stock and Warrants

3 Months Ended

Mar. 31, 2019

Equity [Abstract]

Common Stock and Warrants

3. COMMON STOCK AND WARRANTS

On June 28, 2018, at the Company’s 2018 Annual Meeting of Shareholders, the Company’s shareholders approved the Company’s reincorporation from the state of Wyoming to the state of Delaware. On July 20, 2018, the Company completed its reincorporation from Wyoming to the state of Delaware.

As a result, following the Company’s reincorporation in the state of Delaware, the Company’s authorized capital stock pursuant to its Delaware charter consists of 150,000,000 authorized shares of common stock, at a par value per share of $0.001 and 10,000,000 authorized shares of preferred stock at a par value per share of $0.001. Holders of common stock are entitled to vote at any meeting of the Company’s stockholders on the basis of one vote per share of common stock owned as of the record date of such meeting. Each share of common stock entitles the holder to receive dividends, if any, as declared by the Company’s Board of Directors.

No dividends have been declared since inception of the Company through March 31, 2019. In the event of a liquidation, dissolution or winding-up of the Company, other distribution of assets of the Company among its stockholders for the purposes of winding-up its affairs or upon a reduction of capital, the stockholders shall, share equally, share for share, in the remaining assets and property of the Company.

On April 18, 2016, the Company closed its short form prospectus offering in Canada and a concurrent U.S. private placement (the “April 2016 Offering”) of units (the “Units”) with gross proceeds to the Company of $7.2 million through the issuance of Units at a price of CAD$5.00 per Unit. Each Unit consists of one share of common stock of the Company (a “Common Share’) and one-half of one Common Share purchase warrant (each whole warrant, a “Warrant”). Each Warrant entitled the holder thereof to acquire one additional Common Share at an exercise price of CAD$7.50 on or before April 18, 2019. Mackie Research Capital Corporation (the “Agent”) acted as agent and sole bookrunner in connection with the April 2016 Offering. The Company paid the Agent a cash commission of $0.3 million and granted to the Agent compensation options exercisable to purchase 87,210 Units at an exercise price of CAD$5.00 per Unit for a period of 24 months from the closing of the April 2016 Offering. The Company incurred other cash issuance costs of $1.1 million related to this offering. As of March 31, 2019, the Company had 944,379 warrants outstanding.

The proceeds from the April 2016 Offering were allocated on a relative fair value basis between the common stock and the warrants issued. The warrants issued in connection with the April 2016 Offering were classified within equity in the Company’s condensed consolidated balance sheets. These warrants were recorded in additional paid-in capital in the Company’s condensed consolidated balance sheets at their fair value. As discussed in Note 2, due to the change in the Company’s functional currency, as of April 1, 2018, these warrants have been reclassified to liabilities as derivative financial instruments on the Company’s condensed consolidated balance sheet as they are now priced in a currency other than the Company’s functional currency.

The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the April 2016 Offering using the Black-Scholes option pricing model as of the grant date and as of December 31, 2018 and March 31, 2019:

	March 31, 2019			December 31, 2018			Grant Date
Stock price	CAD$8.95			CAD$12.80			CAD$5.45
Exercise price	CAD$7.50			CAD$7.50			CAD$7.50
Warrant term	0.05 years			0.30 years			3.0 years
Expected volatility		58.52	%		83.56	%		83.83	%
Risk-free interest rate		1.68	%		1.64	%		0.60	%
Dividend rate		0.00	%		0.00	%		0.00	%

In December 2017, the Company completed a three-tranche non-brokered private placement (the “December 2017 Financing”) for an aggregate of 646,016 units for gross proceeds of approximately $6.3 million. Each unit consisted of one share of common stock and one share purchase warrant, and was sold at a price of $9.80 per unit. Each warrant entitles the holder to acquire one additional share of common stock and is exercisable over a period of 36 months following the respective closing of the December 2017 Financing at an exercise price of $12.25 per warrant share. The first tranche, which closed on December 22, 2017, was for 270,915 units for which the Company received gross proceeds of approximately $2.6 million. The second tranche, which closed on December 28, 2017, was for 171,020 units for which the Company received approximately $1.7 million, while the third tranche, which closed on December 29, 2017, was for 204,081 units for which the Company received $2.0 million. The Company paid $0.1 million in share issuance costs related to the December 2017 Financing. As a result of the change in the Company’s functional currency, these warrants have been reclassified from liabilities as derivative financial instruments to additional paid-in capital in the Company’s condensed consolidated balance sheets.

On April 13, 2018, the Company issued 2,141,900 shares of its common stock and warrants to purchase 2,141,900 shares of the Company’s common stock in an underwritten public offering at a price of $7.47 per share and accompanying warrant. Gross proceeds from the offering were approximately $16.0 million. On April 24, 2018, the Company closed on the sale of an additional 321,285 shares of its common stock and warrants pursuant to the exercise of the over-allotment option (collectively the “April 2018 Offering”) granted to the underwriters in connection with the offering at a price of $7.47 per share and accompanying warrants. Gross proceeds from the exercise of the over-allotment option was $2.4 million. BTIG, LLC and Echelon Wealth Partners acted as joint book-running managers for the April 2018 Offering. The Company paid approximately $1.1 million in underwriting discounts and commissions and incurred offering expenses of approximately $1.0 million in connection with the April 2018 Offering, resulting in net proceeds of $16.3 million from the April 2018 Offering. The underwriting discounts and commissions and offering expenses were allocated between share issuance costs and expenses based on the relative fair values of common stock and warrants issued in connection with the April 2018 Offering, resulting in the recording of approximately $0.8 million of expenses in the Company’s condensed consolidated statement of operations and comprehensive income (loss). The fair value of these warrants at issuance was approximately $7.4 million.

Each warrant issued in connection with the April 2018 Offering entitles the holder to acquire one additional share of common stock at an exercise price of CAD$12.25 per share on or before April 10, 2021. Pursuant to the guidance of ASC 815 Derivatives and Hedging, the Company has determined that warrants issued in connection with the April 2018 Offering should be accounted for as liabilities as the ability to maintain an effective registration is outside of the Company’s control and that it may be required to settle the exercise of the warrants in cash and because, as a result of the change in the Company’s functional currency (see Note 2), the exercise prices of these warrants are in a currency other than the Company’s functional currency. Consequently, the Company determined the fair value of each warrant issuance using the Black-Scholes option pricing model, with the remainder of the proceeds allocated to the common shares. As of March 31, 2019, 70,900 warrants had been exercised, all during 2018, for gross proceeds of CAD$0.9 million.

The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the April 2018 Offering using the Black-Scholes option pricing model as of the date of the initial closing of the offering and the date of the closing of the over-allotment option as well as at March 31, 2019.

	March 31, 2019			April 24, 2018			April 13, 2018
Stock price	CAD $8.95			CAD $10.76			CAD $9.85
Exercise price	CAD $12.25			CAD $12.25			CAD $12.25
Warrant term	2.0 years			3.0 years			3.0 years
Expected volatility		69.14	%		64.49	%		64.20	%
Risk-free interest rate		1.55	%		2.02	%		1.99	%
Dividend rate		0.00	%		0.00	%		0.00	%

On November 19, 2018, the Company issued 2,121,212 shares of its common stock in an underwritten public offering at a price of $8.25 per share. Gross proceeds from the offering were $17.5 million. On November 30, 2018, the Company closed on the sale of an additional 318,182 shares of its common stock pursuant to the exercise of the over-allotment option (collectively the “November 2018 Offering”) granted to the underwriters in connection with the offering at a price of $8.25 per share. Gross proceeds from the exercise of the over-allotment option was $2.6 million. BTIG LLC and Oppenheimer & Co acted as joint book-running managers for the November 2018 Offering. The Company paid approximately $1.2 million in underwriting discounts and commissions and incurred offering expenses of approximately $0.7 million, of which $0.1 million was paid during the three months ended March 31, 2019, resulting in net proceeds of $18.3 million.

The following table summarizes the activities of warrants that the Company accounted for as liabilities and recorded as derivative financial instruments on the Company’s condensed consolidated balance sheets for the three months ended March 31, 2019 and 2018 (amounts in thousands):

	Three Months Ended March 31,
	2019			2018
Fair value of warrants at beginning of period	$	13,769		$	6,941
Exercise of warrants		(25	)		(2,509	)
Foreign exchange loss		288			—
Change in fair value of warrants during the period		(8,289	)		(1,954	)
Fair value of warrants at end of period	$	5,743		$	2,478

These warrants which are classified as derivative financial instruments in the Company’s condensed consolidated balance sheets are required to be re-measured at each reporting period, with the change in fair value recorded as a gain or loss in the change in fair value of derivative financial instruments, included in other income (expense) in the Company’s condensed consolidated statements of operations and comprehensive income (loss). The fair value of the warrants will continue to be classified as a liability until such time as they are exercised, expire or there is an amendment to the respective agreements that renders these financial instruments to be no longer classified as such.

The fair value of all warrants classified as derivative financial instruments outstanding as of March 31, 2019 and December 31, 2018 were estimated using the Black-Scholes option pricing model with the following weighted average assumptions:

	March 31, 2019			December 31, 2018
Stock price	CAD$ 8.95			CAD$ 12.80
Exercise price	CAD$ 10.91			CAD$ 10.89
Warrant term	1.47 years			1.71 years
Expected volatility		66.13	%		75.31	%
Risk-free interest rate		1.59	%		1.80	%
Dividend rate		0.00	%		0.00	%

The following table summarizes the Company’s warrant activity during the three months ended March 31, 2019:

	Number of Warrants (by currency denomination of exercise price)					Weighted Average Exercise Price
	CAD$			USD$		CAD$		USD$
Outstanding as of December 31, 2018		3,352,984			651,320	$	10.89	$	12.24
Exercised		(16,320	)		—		7.50		—
Outstanding as of March 31, 2019		3,336,664			651,320	$	10.91	$	12.24

The following table summarizes the Company’s warrants outstanding and exercisable as of March 31, 2019:

Number of Warrants Outstanding		Exercise Price	Expiration Date
	3,795	USD$10.75	June 26, 2020
	1,509	USD$10.75	July 17, 2020
	944,379	CAD$7.50	April 18, 2019
	270,915	USD$12.25	December 22, 2020
	171,020	USD$12.25	December 28, 2020
	204,081	USD$12.25	December 29, 2020
	2,392,285	CAD$12.25	April 10, 2021
	3,987,984

Share-Based Payments

3 Months Ended

Mar. 31, 2019

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Share-Based Payments

4. SHARE-BASED PAYMENTS

On May 15, 2018, the Company’s Board of Directors authorized and approved the adoption of the 2018 Omnibus Incentive Plan (“2018 Plan”), under which an aggregate of 5,356,114 shares may be issued. This share reserve is the sum of 3,000,000 new shares, plus the remaining 2,356,114 shares that remained available for issuance under the Company’s 2016 Omnibus Incentive Plan, the predecessor incentive plan (the “2016 Plan”) at the time of the adoption of the 2018 Plan. Pursuant to the terms of the 2018 Plan, the Company is authorized to grant stock options, as well as awards of stock appreciation rights, restricted stock, unrestricted shares, restricted stock units (“RSU”), stock equivalent units and performance-based cash awards. These awards may be granted to directors, officers, employees and eligible consultants. Vesting and the term of an option is determined at the discretion of the Company’s Board of Directors. Subsequent to the adoption of the 2018 Plan, the Company ceased granting awards under the 2016 Plan, the predecessor incentive plan. However, outstanding stock options granted prior to the effective date of the 2018 Plan are still governed by the 2016 Plan or the Company’s 2014 Stock Incentive Plan, which preceded the 2016 Plan.

As of March 31, 2019, there were an aggregate of 4,189,661 shares of common stock remaining available for grant under the Company’s 2018 Plan.

For the three months ended March 31, 2019, the Company issued 640,158 stock options to employees and directors. The Company issued no stock options to consultants or non-employees during the three months ended March 31, 2019.

The following table summarizes the Company’s stock option activity during the three months ended March 31, 2019:

				Weighted		Aggregate
	Number of			Average		Intrinsic Value
	Stock Options			Exercise Price		(in thousands)
Outstanding as of December 31, 2018		3,308,049		$	7.14	$	8,308
Granted		640,158			6.93		—
Forfeited/Cancelled		(54,108	)		10.16		—
Outstanding as of March 31, 2019		3,894,099		$	7.06	$	3,890
Exercisable as of March 31, 2019		1,960,235		$	2.82	$	3,890

The following table summarizes stock options outstanding and exercisable by employees and directors as of March 31, 2019:

			Options
			Outstanding
			Remaining								Number of
Number of			Contractual Life		Exercise		Fair Value		Grant Date		Options
Options Outstanding		Expiration Date	(In Years)		Price		Post Modification ⁽¹⁾		Fair Value		Exercisable
	360,000	June 18, 2019		0.22	$	2.77	$	6.62	$	—		360,000
	80,000	June 18, 2019		0.22	$	2.77	$	6.62	$	—		80,000
	20,000	December 8, 2019		0.69	$	12.72	$	2.18	$	—		20,000
	80,000	December 8, 2019		0.69	$	12.72	$	2.18	$	—		80,000
	20,000	March 16, 2020		0.96	$	12.52	$	2.43	$	—		20,000
	150,000	October 21, 2020		1.56	$	3.20	$	6.57	$	—		150,000
	20,000	December 31, 2020		1.75	$	4.48	$	5.86	$	—		20,000
	595,000	July 13, 2020		1.29	$	5.35	$	5.18	$	—		595,000
	20,000	August 8, 2020		1.36	$	4.98	$	5.42	$	—		20,000
	617,000	April 17, 2027		8.04	$	8.13	$	7.54	$	—		154,250
	6,146	May 18, 2027		8.13	$	7.35	$	4.75	$	—		4,610
	10,000	May 18, 2027		8.13	$	7.35	$	7.65	$	—		2,500
	30,000	August 8, 2027		8.35	$	10.38	$	7.38	$	—		7,500
	20,000	April 9, 2028		9.02	$	9.03	$	8.01	$	—		—
	337,500	May 15, 2028		9.12	$	10.99	$	7.89	$	—		121,875
	150,000	July 9, 2028		9.27	$	9.69	$	—	$	6.83		—
	73,295	August 22, 2028		9.39	$	10.23	$	—	$	7.21		—
	11,500	September 4, 2028		9.43	$	10.19	$	—	$	7.19		—
	50,000	September 10, 2028		9.44	$	10.34	$	—	$	7.30		—
	50,000	September 24, 2028		9.48	$	9.71	$	—	$	6.79		—
	1,500	October 8, 2028		9.52	$	8.25	$	—	$	5.84		—
	75,000	October 15, 2028		9.54	$	8.75	$	—	$	6.19		—
	50,000	October 22, 2028		9.56	$	10.16	$	—	$	7.20		—
	10,000	October 29, 2028		9.58	$	9.71	$	—	$	6.87		—
	20,000	November 19, 2028		9.63	$	8.00	$	—	$	5.66		—
	20,000	December 3, 2028		9.67	$	8.66	$	—	$	6.13		—
	15,000	December 17, 2028		9.71	$	9.42	$	—	$	6.66		—
	10,000	January 7, 2029		9.77	$	9.10	$	—	$	6.30		—
	50,000	January 14, 2029		9.79	$	8.19	$	—	$	5.67		—
	9,000	January 22, 2029		9.81	$	7.65	$	—	$	5.30		—
	7,500	February 4, 2029		9.84	$	7.26	$	—	$	5.03		—
	3,100	March 18, 2029		9.96	$	6.85	$	—	$	4.73		—
	560,558	March 28, 2029		9.99	$	6.76	$	—	$	4.62		—
	3,532,099											1,635,735

(1) Reflects fair value of modified stock options on August 8, 2018.

As of March 31, 2019, the unrecognized compensation cost related to non-vested stock options outstanding for employees and directors, was $10.1 million which will be recognized over a weighted-average remaining vesting period of approximately 3.0 years.

The fair value of employee and director stock options for the three months ended March 31, 2019 had a weighted average grant date fair value of $4.71 per option and they were estimated using the Black-Scholes option pricing model using the following weighted average assumptions:

	March 31, 2019
Stock price	$	6.93
Exercise price	$	6.93
Expected term	6.09 years
Expected volatility		76.90	%
Risk-free interest rate		2.28	%
Dividend rate		0.00	%

Non-Employee Stock Options

As of March 31, 2019 and December 31, 2018, all non-employee stock options are accounted for as equity instruments. The following table summarizes stock options outstanding and exercisable by non-employees as of March 31, 2019:

			Options
			Outstanding
			Remaining								Number of
Number of			Contractual Life		Exercise		Fair Value		Grant Date		Options
Options Outstanding		Expiration Date	(In Years)		Price		Post Modification ¹		Fair Value		Exercisable
	80,000	June 18, 2019		0.22	$	2.77	$	6.62				80,000
	30,000	December 8, 2019		0.69	$	12.72	$	2.18				30,000
	72,000	October 3, 2020		1.51	$	5.15	$	5.35				72,000
	110,000	October 28, 2020		1.58	$	3.18	$	6.59				110,000
	20,000	May 18, 2027		8.13	$	7.35	$	7.65				5,000
	15,000	August 8, 2027		8.35	$	10.38	$	7.38				3,750
	15,000	November 6, 2027		8.60	$	16.20	$	6.98				3,750
	15,000	August 22, 2028		9.39	$	10.23			$	8.87		15,000
	357,000											319,500

(1) Reflects fair value of modified stock options on August 8, 2018.

As of March 31, 2019, the unrecognized compensation cost related to non-vested stock options outstanding for non-employees, was $0.1 million which will be recognized over a weighted-average remaining vesting period of approximately 2.3 years. The Company recognizes compensation expense for only the portion of awards that are expected to vest.

Restricted Stock Units

As of March 31, 2019, the Company had 964 RSUs outstanding with a weighted average grant date fair value of CAD$10.00 per share. For the three months ended March 31, 2019, there was no vested RSUs and as such there was no issuance of shares of common stock in settlement of vested RSUs.

Stock-Based Compensation Expense

Stock-based compensation expense is classified in the Company’s condensed consolidated statements of operations and comprehensive income (loss) as follows (amounts in thousands):

	Three Months Ended March 31,
	2019		2018
Research and development	$	195	$	99
Cost of sales		3		—
Selling, general and administrative		637		288
Total	$	835	$	387

Accrued Expenses

3 Months Ended

Mar. 31, 2019

Payables And Accruals [Abstract]

Accrued Expenses

5.	ACCRUED EXPENSES

Accrued expenses consisted of the following (amounts in thousands):

	As of
	March 31, 2019		December 31, 2018
Employees benefits	$	483	$	876
Professional services		403		518
Legal fees		350		253
Due to HTC/Heuro		73		—
Royalty fees		27		—
Franchise fee		175		—
Rent		—		98
Severance		—		66
Other		7		1
	$	1,518	$	1,812

Commitments and Contingencies

3 Months Ended

Mar. 31, 2019

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

6. COMMITMENTS AND CONTINGENCIES

(a)

On January 22, 2013, the Company entered into a license agreement with Advanced NeuroRehabilitation, LLC (“ANR”) for an exclusive right to ANR’s patent pending technology, claims and knowhow. In addition to the issuance of 3,207,005 shares of common stock, the Company agreed to pay a 4% royalty on net revenue on the sales of devices covered by the patent-pending technology and services related to the therapy or use of devices covered by the patent-pending technology. For the three months ended March 31, 2019, the Company accrued $27,000 in royalties related to PoNS device sales for the period.

(b)

On October 30, 2017, HMI amended the Asset Purchase Agreement with A&B (HK) Company Ltd. (“A&B”) which specified that if the Company fails to obtain FDA marketing authorization for commercialization of or otherwise fails to ensure that the PoNS device is available for purchase by the U.S. Government by December 31, 2021, the Company would be subject to a $2.0 million contract penalty payable to A&B, unless the Company receives an exemption for the requirement of FDA marketing authorization from the U.S. Army Medical Material Agency. In December 2018, the U.S. Army notified the Company that it was amending the Agreement such that the satisfaction of the obligation of the contract was changed from FDA marketing authorization of the PoNS device to submitting of an application for marketing authorization of the PoNS device with the FDA. As the Company submitted its application for marketing authorization of the PoNS device to the FDA on August 31, 2018, and with copies of the submission documents provided to the U.S. Army, the Company has met its obligation under the amended agreement. Based on this amendment the Company has determined that the possibility of a payment under this contractual penalty is remote.

(c)

In November 2014, the Company signed a distribution agreement with Altair LLC to apply for the registration and distribution of the PoNS device in the territories of the former Soviet Union. Through March 31, 2019, the Company was entitled to receive a 7% royalty on sales of the devices within the territories. As of March 31, 2019, the Company had not made any commercial sales in the territories. On March 21, 2019, Altair provided the Company with a notice of termination which will be effective on May 20, 2019.

(d)

In March 2017, the Company entered into a lease for office space in Newtown, Pennsylvania. The initial term of the lease is from July 1, 2017 through December 31, 2022, with an option to extend until 2027. In July 2017, the Company amended the contract to commence the lease on July 17, 2017 through January 16, 2023, with an option to extend until January 2028. Monthly rent plus utilities was approximately $20,000 per month beginning in January 2019 with 3% annual increases thereafter.

The following table summarizes the Company’s operating lease information including future minimum lease payments under a non-cancellable lease as of March 31, 2019 (amounts in thousands).

For the Three Months Ended March 31, 2019
Operating lease cost	$	58
Operating lease - operating cash flows	$	61
Weighted average remaining lease term	3.83 years
Weighted average discount rate		15.1	%

Future minimum lease payments under non-cancellable lease as of March 31, 2019 were as follows:
For the Period Ending December 31,
2019 (remaining nine months)	$	186
2020		253
2021		260
2022		267
2023		10
Total future minimum lease payments		976
Less imputed interest		(231	)
Total liability	$	745
Reported as of March 31, 2019
Current operating lease liability		148
Non-current operating lease liability		597
Total	$	745

(e)

On December 29, 2017, the Company entered into a Manufacturing and Supply Agreement (“MSA”) with Key Tronic Corporation (“Key Tronic”), for the manufacture and supply of the Company’s PoNS device based upon the Company’s product specifications as set forth in the MSA. Per the agreement, the Company shall provide to Key Tronic a rolling forecast for the procurement of parts and material and within normal lead times based on estimated delivery dates for the manufacture of the PoNS device. The term of the agreement is for three years and the agreement will automatically renew for additional consecutive terms of one year, unless cancelled by either party upon 180-day written notice to the other party prior to the end of the then current term. As of March 31, 2019, the Company had a $0.1 million obligation to Key Tronic to complete the Company’s initial forecast to deliver PoNS devices for commercial launch.

(f)

In September 2018, the Company entered into a strategic alliance agreement with HTC and Heuro to establish three founding clinics to treat patients and create a replicable model for future clinic expansion. Under the terms of the agreement, Heuro is responsible for the development of the clinic systems to facilitate the commercialization of the PoNS Treatment in Canada. The parties will contract with the clinics and develop a model for the clinics to deliver clinical services, featuring the PoNS Treatment to manage neurological conditions. The agreement also provides for HTC to pay the Company CAD$750,000 in three annual payments of CAD$250,000 beginning December 31, 2019, in consideration for the exclusivity right the Company granted to Heuro. The Company and HTC have also agreed to each fund up to 50% of Heuro’s operating budget as agreed upon by a joint steering committee not to exceed CAD$1.0 million each. The parties have also agreed to share in the net profits and losses of Heuro on a 50/50 basis. The term of this agreement is the earlier of September 2023 or the formal adoption of a clinical expansion plan. For the three months ended March 31, 2019, the Company recorded CAD$0.2 million in expenses for its share of the estimated costs incurred by Heuro which was recorded as selling, general and administrative expenses and an additional CAD$65,000 in cost of sales for services rendered in the Company’s condensed consolidated statements of operations and comprehensive income (loss).

Variable Interest Entities

3 Months Ended

Mar. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Variable Interest Entities

7. VARIABLE INTEREST ENTITIES

A variable interest entity ("VIE") is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support, or (ii) has equity investors who lack the characteristics of a controlling financial interest. Under ASC 810, an entity that holds a variable interest in a VIE and meets certain requirements would be considered to be the primary beneficiary of the VIE and is required to consolidate the VIE in its consolidated financial statements. In order to be considered the primary beneficiary of a VIE, an entity must hold a variable interest in the VIE and have both:

•

the power to direct the activities that most significantly impact the economic performance of the VIE; and

•

the right to receive benefits from, or the obligation to absorb losses of the VIE that could be potentially significant to the VIE.

The Company regularly assesses its relationships with contractual third party and other entities for potential VIE’s. In making this assessment, the Company considers the potential that its contracts or other arrangements provide subordinated financial support, absorb losses or rights to residual returns of the entity and the ability to directly or indirectly make decisions about the entity’s activities. If the Company determines that it is the primary beneficiary of a VIE, the Company consolidates the statements of operations and financial condition of the VIE into its consolidated financial statements.

Unconsolidated Variable Interest Entity

The Company utilized the consolidation guidance under ASC 810 to determine whether Heuro was a VIE, and if so, whether the Company was the primary beneficiary of Heuro (see Note 6(f)). As of March 31, 2019, the Company had concluded that Heuro was a VIE based on the fact that the equity investment at risk in Heuro was not sufficient. The Company’s variable interests in Heuro arise from a profit-sharing arrangement with Heuro. In determining whether the Company is the primary beneficiary and whether the Company has the right to receive benefits and the obligation to absorb losses that could potentially be significant to the VIE, the Company evaluated its economic interest in Heuro.

This evaluation considered all relevant factors of Heuro’s structure, including its capital structure, contractual rights to earnings (losses) as well as other contractual arrangements that have the potential to be economically significant. Following the guidance in ASC 810, although the Company has the obligation to absorb losses as of March 31, 2019, the Company concluded that it is not the primary beneficiary, as it does not have the power to direct the activities that most significantly affect the economic performance of Heuro. The significant economic activities identified were financing activities, research and development activities, commercialization activities, supply and distribution activities, business strategy activities and clinic expansion activities. The evaluation of each of these factors in reaching a conclusion about the potential significance of the Company’s economic interests and control was a matter that required the exercise of professional judgement.

Accordingly, as of March 31, 2019, the Company did not consolidate Heuro in its condensed consolidated financial statements. In addition, as of March 31, 2019, the Company had no carrying amounts for assets and approximately $0.1 million in liabilities relating to the variable interest in the VIE. The Company believes that its maximum exposure to loss as a result of its involvement with the VIE is limited to CAD$0.6 million, which is its remaining obligation to fund Heuro’s operating budget of up to CAD$1.0 million.

Related Party Transactions

3 Months Ended

Mar. 31, 2019

Related Party Transactions

8. RELATED PARTY TRANSACTIONS

During the three months ended March 31, 2019 and 2018, the Company paid approximately $10,000 and $3,000 respectively, in consulting fees to a director of the Company.

In April 2016, the Company entered into a consulting agreement with Montel Media, Inc. (“Montel Media”), pursuant to which Montel Media provides consulting services for the promotion of the Company’s clinical trials and ongoing media and marketing strategies. Montel Media is owned by Montel Williams, who beneficially owns greater than 5% of the Company’s common stock. Under the agreement, Montel Media received $15,000 per month. During the first quarter of 2018, the Company terminated its agreement with Montel Media. The Company paid Montel Media $45,000 during the three months ended March 31, 2018.

For the three months ended March 31, 2018, a benefit of $0.2 million was included in the change in fair value of derivative financial instruments as the fair value of stock-based compensation attributed to the options granted to a director for consulting services rendered with respect to the design and development of the PoNS device. With the adoption of ASC 2018-07 during the third quarter of 2018, all non-employee stock-based compensation are no longer recorded as derivative financial instruments.

The Company’s Chief Medical Officer was a founding member of Clinvue LLC, (“Clinvue”), a company that provides regulatory advisory services to the Company. For the three months ended March 31, 2018, the Company made a $0.1 million payment to Clinvue for consulting services. The Company made no payment to Clinvue for the three months ended March 31, 2019, as Clinvue ceased operation during the fourth quarter of 2018.

Summary of Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2019

Accounting Policies [Abstract]

Going Concern Uncertainty

Basis of Presentation

Use of Estimates

Principles of Consolidation

Concentrations of Credit Risk

Accounts Receivables

Accounts Receivable

Inventory

As of March 31, 2019, and December 31, 2018, inventory consisted of the following (amounts in thousands)

	As of		As of
	March 31, 2019		December 31, 2018
Raw materials	$	513	$	392
Work-in-process		73		—
Finished goods		145		—
Total	$	731	$	392

Property and Equipment

The following tables summarizes the Company’s property and equipment as of March 31, 2019 and December 31, 2018 (amounts in thousands).

	As of			As of
	March 31, 2019			December 31, 2018
Leasehold improvement	$	182		$	182
Furniture and fixtures		248			185
Equipment		219			219
Computer software and hardware		142			44
Property and equipment		791			630
Less accumulated depreciation		(98	)		(76	)
Property and equipment, net	$	693		$	554

Leases

Foreign Currency

Stock-Based Compensation

The Company accounts for all stock-based payments and awards under the fair value-based method. The Company recognizes its stock-based compensation expense using the straight-line method.

Revenue Recognition

(i)	identify the contract(s) with a customer;

(ii)	identify the performance obligations in the contract;

(iii)

determine the transaction price;

(iv)	allocate the transaction price to the performance obligations in the contract; and

(v)	recognize revenue when (or as) the entity satisfies a performance obligation.

Product Sales, net

Cost of Sales

Income Taxes

Research and Development Expenses

Segment Information

Derivative Financial Instruments

Fair Value Measurements

Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 2 – Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly; and

Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable.

The following table summarizes the Company’s financial instruments within the fair value hierarchy as of March 31, 2019 and December 31, 2018 (amounts in thousands):

	Fair Value		Level 1		Level 2		Level 3
March 31, 2019
Liabilities:
Derivative financial instruments	$	5,743		—		—	$	5,743
December 31, 2018
Liabilities:
Derivative financial instruments	$	13,769		—		—	$	13,769

There were no transfers between any levels for any of the periods presented.

Basic and Diluted Income (Loss) per Share

The basic and diluted income (loss) per share for the periods noted below is as follows (amounts in thousands except shares and per share data):

	Three Months Ended
	March 31,
	2019			2018
Basic
Numerator:
Net income (loss)	$	1,324		$	(1,165	)
Denominator:
Weighted average common shares outstanding - basic		25,832,190			20,334,929
Basic net income (loss) per share	$	0.05		$	(0.06	)

Diluted
Numerator:
Net income (loss), basic	$	1,324		$	(1,165	)
Effect of dilutive securities: change in fair value of derivative financial instruments		(2,809	)		(434	)
Net loss, diluted	$	(1,485	)	$	(1,599	)
Denominator:
Weighted average common shares outstanding - basic		25,832,190			20,334,929
Potential common share issuances:
Incremental dilutive shares from options and warrants (treasury stock method)		953,518			125,727
Weighted average common shares outstanding - diluted		26,785,708			20,460,656
Diluted net loss per share	$	(0.06	)	$	(0.08	)

	For the Three Months Ended
	March 31, 2019		March 31, 2018
Stock options outstanding		1,799,795		2,208,646
Warrants outstanding		3,043,605		1,818,439
Restricted stock units		—		1,928
Total		4,843,400		4,029,013

Recent Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2019

Accounting Policies [Abstract]

Schedule of Inventory

As of March 31, 2019, and December 31, 2018, inventory consisted of the following (amounts in thousands)

	As of		As of
	March 31, 2019		December 31, 2018
Raw materials	$	513	$	392
Work-in-process		73		—
Finished goods		145		—
Total	$	731	$	392

Summary of Property and Equipment

The following tables summarizes the Company’s property and equipment as of March 31, 2019 and December 31, 2018 (amounts in thousands).

	As of			As of
	March 31, 2019			December 31, 2018
Leasehold improvement	$	182		$	182
Furniture and fixtures		248			185
Equipment		219			219
Computer software and hardware		142			44
Property and equipment		791			630
Less accumulated depreciation		(98	)		(76	)
Property and equipment, net	$	693		$	554

Summary of Derivative Financial Instruments

The following table summarizes the Company’s financial instruments within the fair value hierarchy as of March 31, 2019 and December 31, 2018 (amounts in thousands):

	Fair Value		Level 1		Level 2		Level 3
March 31, 2019
Liabilities:
Derivative financial instruments	$	5,743		—		—	$	5,743
December 31, 2018
Liabilities:
Derivative financial instruments	$	13,769		—		—	$	13,769

Summary of Basic and Diluted Loss per Share

The basic and diluted income (loss) per share for the periods noted below is as follows (amounts in thousands except shares and per share data):

	Three Months Ended
	March 31,
	2019			2018
Basic
Numerator:
Net income (loss)	$	1,324		$	(1,165	)
Denominator:
Weighted average common shares outstanding - basic		25,832,190			20,334,929
Basic net income (loss) per share	$	0.05		$	(0.06	)

Diluted
Numerator:
Net income (loss), basic	$	1,324		$	(1,165	)
Effect of dilutive securities: change in fair value of derivative financial instruments		(2,809	)		(434	)
Net loss, diluted	$	(1,485	)	$	(1,599	)
Denominator:
Weighted average common shares outstanding - basic		25,832,190			20,334,929
Potential common share issuances:
Incremental dilutive shares from options and warrants (treasury stock method)		953,518			125,727
Weighted average common shares outstanding - diluted		26,785,708			20,460,656
Diluted net loss per share	$	(0.06	)	$	(0.08	)

Summary of Outstanding Securities Excluded from Computation of Diluted Weighted Shares Outstanding

	For the Three Months Ended
	March 31, 2019		March 31, 2018
Stock options outstanding		1,799,795		2,208,646
Warrants outstanding		3,043,605		1,818,439
Restricted stock units		—		1,928
Total		4,843,400		4,029,013

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

Common Stock and Warrants (Tables)

3 Months Ended

Mar. 31, 2019

Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants

	March 31, 2019			December 31, 2018
Stock price	CAD$ 8.95			CAD$ 12.80
Exercise price	CAD$ 10.91			CAD$ 10.89
Warrant term	1.47 years			1.71 years
Expected volatility		66.13	%		75.31	%
Risk-free interest rate		1.59	%		1.80	%
Dividend rate		0.00	%		0.00	%

Activities of Warrants that Company Accounted for as Liabilities and Recorded as Derivative Financial Instruments

	Three Months Ended March 31,
	2019			2018
Fair value of warrants at beginning of period	$	13,769		$	6,941
Exercise of warrants		(25	)		(2,509	)
Foreign exchange loss		288			—
Change in fair value of warrants during the period		(8,289	)		(1,954	)
Fair value of warrants at end of period	$	5,743		$	2,478

Summary of Warrant Activity

The following table summarizes the Company’s warrant activity during the three months ended March 31, 2019:

	Number of Warrants (by currency denomination of exercise price)					Weighted Average Exercise Price
	CAD$			USD$		CAD$		USD$
Outstanding as of December 31, 2018		3,352,984			651,320	$	10.89	$	12.24
Exercised		(16,320	)		—		7.50		—
Outstanding as of March 31, 2019		3,336,664			651,320	$	10.91	$	12.24

Warrants Outstanding and Exercisable

The following table summarizes the Company’s warrants outstanding and exercisable as of March 31, 2019:

Number of Warrants Outstanding		Exercise Price	Expiration Date
	3,795	USD$10.75	June 26, 2020
	1,509	USD$10.75	July 17, 2020
	944,379	CAD$7.50	April 18, 2019
	270,915	USD$12.25	December 22, 2020
	171,020	USD$12.25	December 28, 2020
	204,081	USD$12.25	December 29, 2020
	2,392,285	CAD$12.25	April 10, 2021
	3,987,984

April 2016 Offering

Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants

	March 31, 2019			December 31, 2018			Grant Date
Stock price	CAD$8.95			CAD$12.80			CAD$5.45
Exercise price	CAD$7.50			CAD$7.50			CAD$7.50
Warrant term	0.05 years			0.30 years			3.0 years
Expected volatility		58.52	%		83.56	%		83.83	%
Risk-free interest rate		1.68	%		1.64	%		0.60	%
Dividend rate		0.00	%		0.00	%		0.00	%

April 2018 Offering

Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants

	March 31, 2019			April 24, 2018			April 13, 2018
Stock price	CAD $8.95			CAD $10.76			CAD $9.85
Exercise price	CAD $12.25			CAD $12.25			CAD $12.25
Warrant term	2.0 years			3.0 years			3.0 years
Expected volatility		69.14	%		64.49	%		64.20	%
Risk-free interest rate		1.55	%		2.02	%		1.99	%
Dividend rate		0.00	%		0.00	%		0.00	%

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References + Details

Share-Based Payments (Tables)

3 Months Ended

Mar. 31, 2019

Summary of Company's Stock Option Activity

The following table summarizes the Company’s stock option activity during the three months ended March 31, 2019:

				Weighted		Aggregate
	Number of			Average		Intrinsic Value
	Stock Options			Exercise Price		(in thousands)
Outstanding as of December 31, 2018		3,308,049		$	7.14	$	8,308
Granted		640,158			6.93		—
Forfeited/Cancelled		(54,108	)		10.16		—
Outstanding as of March 31, 2019		3,894,099		$	7.06	$	3,890
Exercisable as of March 31, 2019		1,960,235		$	2.82	$	3,890

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

Stock-based compensation expense is classified in the Company’s condensed consolidated statements of operations and comprehensive income (loss) as follows (amounts in thousands):

	Three Months Ended March 31,
	2019		2018
Research and development	$	195	$	99
Cost of sales		3		—
Selling, general and administrative		637		288
Total	$	835	$	387

Employee and Director Stock Options

Summary of Stock Options Outstanding and Exercisable

The following table summarizes stock options outstanding and exercisable by employees and directors as of March 31, 2019:

			Options
			Outstanding
			Remaining								Number of
Number of			Contractual Life		Exercise		Fair Value		Grant Date		Options
Options Outstanding		Expiration Date	(In Years)		Price		Post Modification ⁽¹⁾		Fair Value		Exercisable
	360,000	June 18, 2019		0.22	$	2.77	$	6.62	$	—		360,000
	80,000	June 18, 2019		0.22	$	2.77	$	6.62	$	—		80,000
	20,000	December 8, 2019		0.69	$	12.72	$	2.18	$	—		20,000
	80,000	December 8, 2019		0.69	$	12.72	$	2.18	$	—		80,000
	20,000	March 16, 2020		0.96	$	12.52	$	2.43	$	—		20,000
	150,000	October 21, 2020		1.56	$	3.20	$	6.57	$	—		150,000
	20,000	December 31, 2020		1.75	$	4.48	$	5.86	$	—		20,000
	595,000	July 13, 2020		1.29	$	5.35	$	5.18	$	—		595,000
	20,000	August 8, 2020		1.36	$	4.98	$	5.42	$	—		20,000
	617,000	April 17, 2027		8.04	$	8.13	$	7.54	$	—		154,250
	6,146	May 18, 2027		8.13	$	7.35	$	4.75	$	—		4,610
	10,000	May 18, 2027		8.13	$	7.35	$	7.65	$	—		2,500
	30,000	August 8, 2027		8.35	$	10.38	$	7.38	$	—		7,500
	20,000	April 9, 2028		9.02	$	9.03	$	8.01	$	—		—
	337,500	May 15, 2028		9.12	$	10.99	$	7.89	$	—		121,875
	150,000	July 9, 2028		9.27	$	9.69	$	—	$	6.83		—
	73,295	August 22, 2028		9.39	$	10.23	$	—	$	7.21		—
	11,500	September 4, 2028		9.43	$	10.19	$	—	$	7.19		—
	50,000	September 10, 2028		9.44	$	10.34	$	—	$	7.30		—
	50,000	September 24, 2028		9.48	$	9.71	$	—	$	6.79		—
	1,500	October 8, 2028		9.52	$	8.25	$	—	$	5.84		—
	75,000	October 15, 2028		9.54	$	8.75	$	—	$	6.19		—
	50,000	October 22, 2028		9.56	$	10.16	$	—	$	7.20		—
	10,000	October 29, 2028		9.58	$	9.71	$	—	$	6.87		—
	20,000	November 19, 2028		9.63	$	8.00	$	—	$	5.66		—
	20,000	December 3, 2028		9.67	$	8.66	$	—	$	6.13		—
	15,000	December 17, 2028		9.71	$	9.42	$	—	$	6.66		—
	10,000	January 7, 2029		9.77	$	9.10	$	—	$	6.30		—
	50,000	January 14, 2029		9.79	$	8.19	$	—	$	5.67		—
	9,000	January 22, 2029		9.81	$	7.65	$	—	$	5.30		—
	7,500	February 4, 2029		9.84	$	7.26	$	—	$	5.03		—
	3,100	March 18, 2029		9.96	$	6.85	$	—	$	4.73		—
	560,558	March 28, 2029		9.99	$	6.76	$	—	$	4.62		—
	3,532,099											1,635,735

(1) Reflects fair value of modified stock options on August 8, 2018.

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

	March 31, 2019
Stock price	$	6.93
Exercise price	$	6.93
Expected term	6.09 years
Expected volatility		76.90	%
Risk-free interest rate		2.28	%
Dividend rate		0.00	%

Non-employee Stock Options

Summary of Stock Options Outstanding and Exercisable

			Options
			Outstanding
			Remaining								Number of
Number of			Contractual Life		Exercise		Fair Value		Grant Date		Options
Options Outstanding		Expiration Date	(In Years)		Price		Post Modification ¹		Fair Value		Exercisable
	80,000	June 18, 2019		0.22	$	2.77	$	6.62				80,000
	30,000	December 8, 2019		0.69	$	12.72	$	2.18				30,000
	72,000	October 3, 2020		1.51	$	5.15	$	5.35				72,000
	110,000	October 28, 2020		1.58	$	3.18	$	6.59				110,000
	20,000	May 18, 2027		8.13	$	7.35	$	7.65				5,000
	15,000	August 8, 2027		8.35	$	10.38	$	7.38				3,750
	15,000	November 6, 2027		8.60	$	16.20	$	6.98				3,750
	15,000	August 22, 2028		9.39	$	10.23			$	8.87		15,000
	357,000											319,500

(1) Reflects fair value of modified stock options on August 8, 2018.

Accrued Expenses (Tables)

3 Months Ended

Mar. 31, 2019

Payables And Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses consisted of the following (amounts in thousands):

	As of
	March 31, 2019		December 31, 2018
Employees benefits	$	483	$	876
Professional services		403		518
Legal fees		350		253
Due to HTC/Heuro		73		—
Royalty fees		27		—
Franchise fee		175		—
Rent		—		98
Severance		—		66
Other		7		1
	$	1,518	$	1,812

Commitments and Contingencies (Tables)

3 Months Ended

Mar. 31, 2019

Commitments And Contingencies Disclosure [Abstract]

Schedule of Operating Lease Information Including future Minimum Lease Payments under Non-Cancellable Lease

The following table summarizes the Company’s operating lease information including future minimum lease payments under a non-cancellable lease as of March 31, 2019 (amounts in thousands).

For the Three Months Ended March 31, 2019
Operating lease cost	$	58
Operating lease - operating cash flows	$	61
Weighted average remaining lease term	3.83 years
Weighted average discount rate		15.1	%

Future minimum lease payments under non-cancellable lease as of March 31, 2019 were as follows:
For the Period Ending December 31,
2019 (remaining nine months)	$	186
2020		253
2021		260
2022		267
2023		10
Total future minimum lease payments		976
Less imputed interest		(231	)
Total liability	$	745
Reported as of March 31, 2019
Current operating lease liability		148
Non-current operating lease liability		597
Total	$	745

Description of Business - Additional Information (Details) $ / shares in Units, $ in Thousands		3 Months Ended
	Jan. 22, 2018	Mar. 31, 2019 USD ($) $ / shares	Mar. 31, 2018 USD ($)	Dec. 31, 2018 USD ($) $ / shares
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Date of incorporation		Mar. 13, 2014
Class A common stock, par value \| $ / shares		$ 0.001		$ 0.001
Reverse stock split	1-for-5
Reverse stock split, conversion ratio	0.05
Cash		$ 18,656		$ 25,583
Operating loss		6,821	$ 4,717
Accumulated deficit		$ 93,668		$ 94,992

Summary of Significant Accounting Policies - Additional Information (Details) $ in Thousands		3 Months Ended			12 Months Ended
	Aug. 08, 2018 USD ($)	Mar. 31, 2019 USD ($) Lease Clinic Segment shares	Mar. 31, 2019 CAD ($) Segment	Mar. 31, 2018	Dec. 31, 2018 USD ($) shares	Sep. 30, 2018 shares
Schedule Of Significant Accounting Policies [Line Items]
Revenue		$ 677,000
Type of Revenue [Extensible List]		us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember
Non-current receivables		$ 306,000			$ 294,000
Accounts receivable		910,000			$ 177,000
Inventory write-offs		0
Operating lease ROU asset		650,000
Operating lease liabilities		$ 745,000
Leases, initial term		12 months
Number of operating lease \| Lease		1
Operating lease ROU asset amortization		$ 30,000
Number of stock options outstanding \| shares		3,894,099			3,308,049
Modified employee stock options outstanding fair value	$ 10,300,000
Reclassification of stock based compensation liability classified stock options		$ 0
Number of operating segment \| Segment		1	1
Number of reportable segment \| Segment		1	1
HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Number of canadian neuroplasticity clinics \| Clinic		2
Employee and Non-employee Stock Options
Schedule Of Significant Accounting Policies [Line Items]
Number of stock options outstanding \| shares						2,741,146
Minimum
Schedule Of Significant Accounting Policies [Line Items]
Effective income tax rate		50.00%	50.00%
Leasehold Improvements
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life		5 years	5 years
Furniture and Fixtures
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life		7 years	7 years
Equipment
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life		15 years	15 years
Computer Software and Hardware \| Minimum
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life		3 years	3 years
Computer Software and Hardware \| Maximum
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life		5 years	5 years
Strategic Alliance Agreement \| HealthTech Connex, Inc. \| Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Non-current receivables		$ 300,000			$ 300,000
Accounts receivable		200,000			200,000
Current receivables		700,000
Contract assets		0			0
Contract liabilities		0			0
Revenue from Product Sales
Schedule Of Significant Accounting Policies [Line Items]
Accounts receivable		600,000
License Fees \| Strategic Alliance Agreement
Schedule Of Significant Accounting Policies [Line Items]
Revenue		500,000			$ 500,000
Neurocatch Device \| HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Cost of goods sold per device			$ 600
Neurocatch Device \| Strategic Alliance Agreement \| HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Revenue		700,000
Services Performed Using Neurocatch Device \| Strategic Alliance Agreement \| HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Revenue		$ 25,000

Summary of Significant Accounting Policies - Schedule of Inventory (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Raw materials	$ 513	$ 392
Work-in-process	73
Finished goods	145
Total	$ 731	$ 392

Summary of Significant Accounting Policies - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Property and equipment	$ 791	$ 630
Less accumulated depreciation	(98)	(76)
Property and equipment, net	693	554
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment	182	182
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property and equipment	248	185
Equipment
Property Plant And Equipment [Line Items]
Property and equipment	219	219
Computer Software and Hardware
Property Plant And Equipment [Line Items]
Property and equipment	$ 142	$ 44

Summary of Significant Accounting Policies - Summary of Derivative Financial Instruments (Details) - Fair Value, Measurements, Recurring - Black Scholes Model - Derivative Financial Instruments - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Liabilities:
Fair value, liabilities	$ 5,743	$ 13,769
Level 3
Liabilities:
Fair value, liabilities	$ 5,743	$ 13,769

Summary of Significant Accounting Policies - Summary of Basic and Diluted Income (Loss) per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Numerator:
Net income (loss)	$ 1,324	$ (1,165)
Denominator:
Weighted average common shares outstanding - basic	25,832,190	20,334,929
Basic net income (loss) per share	$ 0.05	$ (0.06)
Numerator:
Net income (loss), basic	$ 1,324	$ (1,165)
Effect of dilutive securities: change in fair value of derivative financial instruments	(2,809)	(434)
Net loss, diluted	$ (1,485)	$ (1,599)
Denominator:
Weighted average common shares outstanding - basic	25,832,190	20,334,929
Potential common share issuances:
Incremental dilutive shares from options and warrants (treasury stock method)	953,518	125,727
Weighted average common shares outstanding - diluted	26,785,708	20,460,656
Diluted net loss per share	$ (0.06)	$ (0.08)

Summary of Significant Accounting Policies - Summary of Outstanding Securities Excluded from Computation of Diluted Weighted Shares Outstanding (Details) - shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share	4,843,400	4,029,013
Stock Options Outstanding
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share	1,799,795	2,208,646
Warrants Outstanding
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share	3,043,605	1,818,439
Restricted Stock Units
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share		1,928

Common Stock and Warrants - Additional Information (Details) $ / shares in Units, $ / shares in Units, $ in Millions												1 Months Ended	3 Months Ended
	Mar. 31, 2019 CAD ($) shares	Nov. 30, 2018 USD ($) $ / shares shares	Nov. 19, 2018 USD ($) $ / shares shares	Apr. 24, 2018 USD ($) $ / shares shares	Apr. 24, 2018 USD ($) $ / shares	Apr. 13, 2018 USD ($) $ / shares shares	Dec. 29, 2017 USD ($) shares	Dec. 28, 2017 USD ($) shares	Dec. 22, 2017 USD ($) shares	Apr. 18, 2016 USD ($) shares	Apr. 18, 2016 $ / shares shares	Dec. 31, 2017 USD ($) Tranche $ / shares shares	Mar. 31, 2019 USD ($) $ / shares shares	Mar. 31, 2018 USD ($)	Dec. 31, 2018 $ / shares shares	Apr. 13, 2018 $ / shares shares
Schedule Of Stockholders Equity [Line Items]
Common stock, shares authorized \| shares													150,000,000		150,000,000
Common stock, par value \| $ / shares													$ 0.001		$ 0.001
Preferred stock, shares authorized \| shares													10,000,000		10,000,000
Preferred stock, par value \| $ / shares													$ 0.001		$ 0.001
Common share, voting rights													one vote per share
Common share, dividends declared													$ 0
Share issuance cost and commission paid													$ 52,000	$ 73,000
Warrants outstanding \| shares													3,987,984
Class of warrants exercised \| shares	70,900
Proceeds received from exercise of outstanding warrants	$ 0.9
Warrants Expiration Date, April 18, 2019
Schedule Of Stockholders Equity [Line Items]
Warrant exercisable price per share \| $ / shares													$ 12.25
Warrants expiration date													Dec. 28, 2020
Warrants outstanding \| shares													171,020
April 2016 Offering
Schedule Of Stockholders Equity [Line Items]
Proceeds from issuance of units										$ 7,200,000
Price per share \| $ / shares											$ 5.00
Warrant exercisable price per share \| $ / shares											$ 7.50
Warrants expiration date										Apr. 18, 2019
Number of common share converted by each warrant \| shares											1
Share issuance cost and commission paid										$ 300,000
Options exercisable to purchase units \| shares										87,210
Options exercise price per unit \| $ / shares											$ 5.00
Offering expiration period										24 months
Other cash issuance costs related to offering										$ 1,100,000
Warrants outstanding \| shares													944,379
April 2016 Offering \| Warrants Expiration Date, April 18, 2019
Schedule Of Stockholders Equity [Line Items]
Description of units issued													Each Unit consists of one share of common stock of the Company (a “Common Share’) and one-half of one Common Share purchase warrant (each whole warrant, a “Warrant”).
December 2017 Financing
Schedule Of Stockholders Equity [Line Items]
Proceeds from issuance of units												$ 6,300,000
Price per share \| $ / shares												$ 9.80
Description of units issued													Each unit consisted of one share of common stock and one share purchase warrant, and was sold at a price of $9.80 per unit.
Number of common share converted by each warrant \| shares												1
Share issuance cost and commission paid												$ 100,000
Options exercise price per unit \| $ / shares												$ 12.25
Offering expiration period												36 months
Number of tranches \| Tranche												3
Number of shares issued in transaction \| shares												646,016
December 2017 Financing \| Tranche One
Schedule Of Stockholders Equity [Line Items]
Proceeds from issuance of units									$ 2,600,000
Number of shares issued in transaction \| shares									270,915
December 2017 Financing \| Tranche Two
Schedule Of Stockholders Equity [Line Items]
Proceeds from issuance of units								$ 1,700,000
Number of shares issued in transaction \| shares								171,020
December 2017 Financing \| Tranche Three
Schedule Of Stockholders Equity [Line Items]
Proceeds from issuance of units							$ 2,000,000
Number of shares issued in transaction \| shares							204,081
April 2018 Offering
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares						$ 7.47
Warrant exercisable price per share \| $ / shares																$ 12.25
Warrants expiration date						Apr. 10, 2021
Number of common share converted by each warrant \| shares						1										1
Warrants to purchase number of common stock, shares \| shares						2,141,900										2,141,900
Gross proceeds from issuance of common stock						$ 16,000,000
Underwriting discounts and commissions paid					$ 1,100,000
Offering expenses incurred					1,000,000
Net proceeds from offering					16,300,000
Underwriting discounts and offering expenses					$ 800,000
Fair value of warrants at issuance						$ 7,400,000
April 2018 Offering \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Issuance of common stock in public offering \| shares						2,141,900
Over-Allotment Option
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares		$ 8.25		$ 7.47	$ 7.47
Gross proceeds from issuance of common stock		$ 2,600,000		$ 2,400,000
Over-Allotment Option \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Issuance of common stock in public offering \| shares		318,182		321,285
November 2018 Offering
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares			$ 8.25
Share issuance cost and commission paid													$ 100,000
Gross proceeds from issuance of common stock			$ 17,500,000
Underwriting discounts and commissions paid		$ 1,200,000
Offering expenses incurred		700,000
Net proceeds from offering		$ 18,300,000
November 2018 Offering \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Issuance of common stock in public offering \| shares			2,121,212

Common Stock and Warrants - Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants (Details)	Mar. 31, 2019 $ / shares	Dec. 31, 2018 $ / shares	Apr. 24, 2018 $ / shares	Apr. 13, 2018 $ / shares	Apr. 18, 2016 $ / shares
April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Exercise price					$ 7.50
April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Exercise price				$ 12.25
Warrants Granted \| April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price	$ 12.65	$ 12.87			5.45
Exercise price	$ 7.50	$ 7.50			$ 7.50
Warrants and Rights Outstanding, Type [Extensible List]	hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember			hsdt:BlackScholesOptionPricingModelMember
Warrants Granted \| April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price	$ 8.95		$ 10.76	9.85
Exercise price	$ 12.25		$ 12.25	$ 12.25
Warrants and Rights Outstanding, Type [Extensible List]	hsdt:BlackScholesOptionPricingModelMember		hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember
Warrants \| Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price	$ 8.95	$ 12.80
Exercise price	$ 10.91	$ 10.89
Warrants and Rights Outstanding, Type [Extensible List]	hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember
Warrant Term \| Warrants Granted \| April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term	18 days	3 months 18 days			3 years
Warrant Term \| Warrants Granted \| April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term	2 years		3 years	3 years
Warrant Term \| Warrants \| Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term	1 year 5 months 19 days	1 year 8 months 15 days
Expected Volatility \| Warrants Granted \| April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	58.52	83.56			83.83
Expected Volatility \| Warrants Granted \| April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	69.14		64.49	64.20
Expected Volatility \| Warrants \| Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	66.13	75.31
Risk-Free Interest Rate \| Warrants Granted \| April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	1.68	1.64			0.60
Risk-Free Interest Rate \| Warrants Granted \| April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	1.55		2.02	1.99
Risk-Free Interest Rate \| Warrants \| Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	1.59	1.80
Dividend Rate \| Warrants Granted \| April 2016 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	0.00	0.00			0.00
Dividend Rate \| Warrants Granted \| April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	0.00		0.00	0.00
Dividend Rate \| Warrants \| Derivative Financial Instruments Liabilities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	0.00	0.00

Common Stock and Warrants - Activities of Warrants that Company Accounted for as Liabilities and Recorded as Derivative Financial Instruments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Fair value of warrants at beginning of period	$ 13,769	$ 6,941
Exercise of warrants	(25)	(2,509)
Foreign exchange loss	288
Change in fair value of warrants during the period	(8,289)	(1,954)
Fair value of warrants at end of period	$ 5,743	$ 2,478

Common Stock and Warrants - Summary of Warrant Activity (Details)			3 Months Ended
	Mar. 31, 2019 $ / shares shares	Mar. 31, 2019 $ / shares shares	Mar. 31, 2019 $ / shares shares	Mar. 31, 2019 $ / shares shares
Class Of Warrant Or Right [Line Items]
Number of Warrants, Exercised	(70,900)	(70,900)
Number of Warrants, Outstanding	3,987,984	3,987,984	3,987,984	3,987,984
CAD
Class Of Warrant Or Right [Line Items]
Number of Warrants, Outstanding			3,352,984	3,352,984
Number of Warrants, Exercised			(16,320)	(16,320)
Number of Warrants, Outstanding	3,336,664	3,336,664	3,336,664	3,336,664
Weighted Average Exercise Price, Outstanding \| $ / shares				$ 10.89
Weighted Average Exercise Price, Exercised \| $ / shares				7.50
Weighted Average Exercise Price, Outstanding \| $ / shares		$ 10.91		$ 10.91
USD
Class Of Warrant Or Right [Line Items]
Number of Warrants, Outstanding			651,320	651,320
Number of Warrants, Outstanding	651,320	651,320	651,320	651,320
Weighted Average Exercise Price, Outstanding \| $ / shares			$ 12.24
Weighted Average Exercise Price, Outstanding \| $ / shares	$ 12.24		$ 12.24

Common Stock and Warrants - Warrants Outstanding and Exercisable (Details)	3 Months Ended
	Mar. 31, 2019 $ / shares shares	Mar. 31, 2019 $ / shares shares
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	3,987,984	3,987,984
Warrants Expiration Date, June 26, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	3,795	3,795
Exercise price \| $ / shares	$ 10.75
Expiration Date	Jun. 26, 2020
Warrants Expiration Date, July 17, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	1,509	1,509
Exercise price \| $ / shares	$ 10.75
Expiration Date	Jul. 17, 2020
Warrants Expiration Date, April 18, 2019
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	944,379	944,379
Exercise price \| $ / shares		$ 7.50
Expiration Date	Apr. 18, 2019
Warrants Expiration Date, December 22, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	270,915	270,915
Exercise price \| $ / shares	$ 12.25
Expiration Date	Dec. 22, 2020
Warrants Expiration Date, December 28, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	171,020	171,020
Exercise price \| $ / shares	$ 12.25
Expiration Date	Dec. 28, 2020
Warrants Expiration Date, December 29, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	204,081	204,081
Exercise price \| $ / shares	$ 12.25
Expiration Date	Dec. 29, 2020
Warrants Expiration Date, April 10, 2021
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	2,392,285	2,392,285
Exercise price \| $ / shares		$ 12.25
Expiration Date	Apr. 10, 2021

Share-Based Payments - Additional Information (Details) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2019 USD ($) $ / shares shares	Mar. 31, 2019 $ / shares	May 15, 2018 shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock shares available for issuance			3,000,000
Number of stock option issued	640,158
Grant Date Fair Value \| $ / shares	$ 4.71
Employee and Director Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued	640,158
Unrecognized compensation cost related to non-vested stock options outstanding \| $	$ 10.1
Weighted-average remaining vesting period	3 years
Consultants
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued	0
Non-employees
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued	0
Non-employee Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation cost related to non-vested stock options outstanding \| $	$ 0.1
Weighted-average remaining vesting period	2 years 3 months 18 days
Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Oustanding shares	964
Weighted average granted date fair value \| $ / shares		$ 10.00
Vested RSUs	0
Issuance of shares of common stock in settlement of vested RSUs	0
2018 Omnibus Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock shares authorized and approved to issue under plan			5,356,114
Common stock remaining available for grant	4,189,661
2016 Omnibus Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock shares available for issuance			2,356,114

Share-Based Payments - Summary of Company's Stock Option Activity (Details) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019 USD ($) $ / shares shares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Stock Options, Beginning balance outstanding \| shares	3,308,049
Number of Stock Options, Granted \| shares	640,158
Number of Stock Options Forfeited/Cancelled \| shares	(54,108)
Number of Stock Options, Ending balance outstanding \| shares	3,894,099
Number of Stock Options, Exercisable \| shares	1,960,235
Weighted Average Exercise Price, Beginning balance outstanding \| $ / shares	$ 7.14
Weighted Average Exercise Price, Granted \| $ / shares	6.93
Weighted Average Exercise Price, Forfeited/Cancelled \| $ / shares	10.16
Weighted Average Exercise Price, Ending balance outstanding \| $ / shares	7.06
Weighted Average Exercise Price, Exercisable \| $ / shares	$ 2.82
Aggregate Intrinsic Value, Beginning balance outstanding \| $	$ 8,308
Aggregate Intrinsic Value, Ending balance outstanding \| $	3,890
Aggregate Intrinsic Value, Exercisable \| $	$ 3,890

Share-Based Payments - Summary of Stock Options Outstanding and Exercisable (Details) - $ / shares	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	3,894,099	3,308,049
Exercise Price	$ 7.06	$ 7.14
Grant Date Fair Value	$ 4.71
Number of Options Exercisable	1,960,235
Employee and Director Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	3,532,099
Number of Options Exercisable	1,635,735
Employee and Director Stock Options \| Option One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	360,000
Expiration Date	Jun. 18, 2019
Options Outstanding Remaining Contractual Life (In Years)	2 months 19 days
Exercise Price	$ 2.77
Fair Value Post Modification	$ 6.62
Number of Options Exercisable	360,000
Employee and Director Stock Options \| Option Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	80,000
Expiration Date	Jun. 18, 2019
Options Outstanding Remaining Contractual Life (In Years)	2 months 19 days
Exercise Price	$ 2.77
Fair Value Post Modification	$ 6.62
Number of Options Exercisable	80,000
Employee and Director Stock Options \| Option Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Dec. 08, 2019
Options Outstanding Remaining Contractual Life (In Years)	8 months 8 days
Exercise Price	$ 12.72
Fair Value Post Modification	$ 2.18
Number of Options Exercisable	20,000
Employee and Director Stock Options \| Option Four
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	80,000
Expiration Date	Dec. 08, 2019
Options Outstanding Remaining Contractual Life (In Years)	8 months 8 days
Exercise Price	$ 12.72
Fair Value Post Modification	$ 2.18
Number of Options Exercisable	80,000
Employee and Director Stock Options \| Option Five
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Mar. 16, 2020
Options Outstanding Remaining Contractual Life (In Years)	11 months 15 days
Exercise Price	$ 12.52
Fair Value Post Modification	$ 2.43
Number of Options Exercisable	20,000
Employee and Director Stock Options \| Option Six
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	150,000
Expiration Date	Oct. 21, 2020
Options Outstanding Remaining Contractual Life (In Years)	1 year 6 months 21 days
Exercise Price	$ 3.20
Fair Value Post Modification	$ 6.57
Number of Options Exercisable	150,000
Employee and Director Stock Options \| Option Seven
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Dec. 31, 2020
Options Outstanding Remaining Contractual Life (In Years)	1 year 9 months
Exercise Price	$ 4.48
Fair Value Post Modification	$ 5.86
Number of Options Exercisable	20,000
Employee and Director Stock Options \| Option Eight
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	595,000
Expiration Date	Jul. 13, 2020
Options Outstanding Remaining Contractual Life (In Years)	1 year 3 months 14 days
Exercise Price	$ 5.35
Fair Value Post Modification	$ 5.18
Number of Options Exercisable	595,000
Employee and Director Stock Options \| Option Nine
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Aug. 08, 2020
Options Outstanding Remaining Contractual Life (In Years)	1 year 4 months 9 days
Exercise Price	$ 4.98
Fair Value Post Modification	$ 5.42
Number of Options Exercisable	20,000
Employee and Director Stock Options \| Option Ten
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	617,000
Expiration Date	Apr. 17, 2027
Options Outstanding Remaining Contractual Life (In Years)	8 years 14 days
Exercise Price	$ 8.13
Fair Value Post Modification	$ 7.54
Number of Options Exercisable	154,250
Employee and Director Stock Options \| Option Eleven
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	6,146
Expiration Date	May 18, 2027
Options Outstanding Remaining Contractual Life (In Years)	8 years 1 month 17 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 4.75
Number of Options Exercisable	4,610
Employee and Director Stock Options \| Option Twelve
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	10,000
Expiration Date	May 18, 2027
Options Outstanding Remaining Contractual Life (In Years)	8 years 1 month 17 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 7.65
Number of Options Exercisable	2,500
Employee and Director Stock Options \| Option Thirteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	30,000
Expiration Date	Aug. 08, 2027
Options Outstanding Remaining Contractual Life (In Years)	8 years 4 months 6 days
Exercise Price	$ 10.38
Fair Value Post Modification	$ 7.38
Number of Options Exercisable	7,500
Employee and Director Stock Options \| Option Fourteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Apr. 09, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 7 days
Exercise Price	$ 9.03
Fair Value Post Modification	$ 8.01
Employee and Director Stock Options \| Option Fifteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	337,500
Expiration Date	May 15, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 1 month 13 days
Exercise Price	$ 10.99
Fair Value Post Modification	$ 7.89
Number of Options Exercisable	121,875
Employee and Director Stock Options \| Option Sixteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	150,000
Expiration Date	Jul. 09, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 3 months 7 days
Exercise Price	$ 9.69
Grant Date Fair Value	$ 6.83
Employee and Director Stock Options \| Options Seventeen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	73,295
Expiration Date	Aug. 22, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 4 months 20 days
Exercise Price	$ 10.23
Grant Date Fair Value	$ 7.21
Employee and Director Stock Options \| Option Eighteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	11,500
Expiration Date	Sep. 04, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 5 months 4 days
Exercise Price	$ 10.19
Grant Date Fair Value	$ 7.19
Employee and Director Stock Options \| Option Nineteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	50,000
Expiration Date	Sep. 10, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 5 months 8 days
Exercise Price	$ 10.34
Grant Date Fair Value	$ 7.30
Employee and Director Stock Options \| Option Twenty
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	50,000
Expiration Date	Sep. 24, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 5 months 23 days
Exercise Price	$ 9.71
Grant Date Fair Value	$ 6.79
Employee and Director Stock Options \| Option Twenty One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	1,500
Expiration Date	Oct. 08, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 6 months 7 days
Exercise Price	$ 8.25
Grant Date Fair Value	$ 5.84
Employee and Director Stock Options \| Option Twenty Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	75,000
Expiration Date	Oct. 15, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 6 months 14 days
Exercise Price	$ 8.75
Grant Date Fair Value	$ 6.19
Employee and Director Stock Options \| Option Twenty Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	50,000
Expiration Date	Oct. 22, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 6 months 21 days
Exercise Price	$ 10.16
Grant Date Fair Value	$ 7.20
Employee and Director Stock Options \| Option Twenty Four
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	10,000
Expiration Date	Oct. 29, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 6 months 29 days
Exercise Price	$ 9.71
Grant Date Fair Value	$ 6.87
Employee and Director Stock Options \| Option Twenty Five
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Nov. 19, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 7 months 17 days
Exercise Price	$ 8.00
Grant Date Fair Value	$ 5.66
Employee and Director Stock Options \| Option Twenty Six
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Dec. 03, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 8 months 1 day
Exercise Price	$ 8.66
Grant Date Fair Value	$ 6.13
Employee and Director Stock Options \| Option Twenty Seven
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	15,000
Expiration Date	Dec. 17, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 8 months 15 days
Exercise Price	$ 9.42
Grant Date Fair Value	$ 6.66
Employee and Director Stock Options \| Option Twenty Eight
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	10,000
Expiration Date	Jan. 07, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 9 months 7 days
Exercise Price	$ 9.10
Grant Date Fair Value	$ 6.30
Employee and Director Stock Options \| Option Twenty Nine
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	50,000
Expiration Date	Jan. 14, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 9 months 14 days
Exercise Price	$ 8.19
Grant Date Fair Value	$ 5.67
Employee and Director Stock Options \| Option Thirty
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	9,000
Expiration Date	Jan. 22, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 9 months 21 days
Exercise Price	$ 7.65
Grant Date Fair Value	$ 5.30
Employee and Director Stock Options \| Option Thirty One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	7,500
Expiration Date	Feb. 04, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 10 months 2 days
Exercise Price	$ 7.26
Grant Date Fair Value	$ 5.03
Employee and Director Stock Options \| Option Thirty Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	3,100
Expiration Date	Mar. 18, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 11 months 15 days
Exercise Price	$ 6.85
Grant Date Fair Value	$ 4.73
Employee and Director Stock Options \| Option Thirty Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	560,558
Expiration Date	Mar. 28, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 11 months 26 days
Exercise Price	$ 6.76
Grant Date Fair Value	$ 4.62
Non-employee Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	357,000
Number of Options Exercisable	319,500
Non-employee Stock Options \| Option One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	80,000
Expiration Date	Jun. 18, 2019
Options Outstanding Remaining Contractual Life (In Years)	2 months 19 days
Exercise Price	$ 2.77
Fair Value Post Modification	$ 6.62
Number of Options Exercisable	80,000
Non-employee Stock Options \| Option Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	30,000
Expiration Date	Dec. 08, 2019
Options Outstanding Remaining Contractual Life (In Years)	8 months 8 days
Exercise Price	$ 12.72
Fair Value Post Modification	$ 2.18
Number of Options Exercisable	30,000
Non-employee Stock Options \| Option Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	72,000
Expiration Date	Oct. 03, 2020
Options Outstanding Remaining Contractual Life (In Years)	1 year 6 months 3 days
Exercise Price	$ 5.15
Fair Value Post Modification	$ 5.35
Number of Options Exercisable	72,000
Non-employee Stock Options \| Option Four
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	110,000
Expiration Date	Oct. 28, 2020
Options Outstanding Remaining Contractual Life (In Years)	1 year 6 months 29 days
Exercise Price	$ 3.18
Fair Value Post Modification	$ 6.59
Number of Options Exercisable	110,000
Non-employee Stock Options \| Option Five
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	May 18, 2027
Options Outstanding Remaining Contractual Life (In Years)	8 years 1 month 17 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 7.65
Number of Options Exercisable	5,000
Non-employee Stock Options \| Option Six
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	15,000
Expiration Date	Aug. 08, 2027
Options Outstanding Remaining Contractual Life (In Years)	8 years 4 months 6 days
Exercise Price	$ 10.38
Fair Value Post Modification	$ 7.38
Number of Options Exercisable	3,750
Non-employee Stock Options \| Option Seven
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	15,000
Expiration Date	Nov. 06, 2027
Options Outstanding Remaining Contractual Life (In Years)	8 years 7 months 6 days
Exercise Price	$ 16.20
Fair Value Post Modification	$ 6.98
Number of Options Exercisable	3,750
Non-employee Stock Options \| Option Eight
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	15,000
Expiration Date	Aug. 22, 2028
Options Outstanding Remaining Contractual Life (In Years)	9 years 4 months 20 days
Exercise Price	$ 10.23
Grant Date Fair Value	$ 8.87
Number of Options Exercisable	15,000

Share-Based Payments - Schedule of Fair Value of Employees and Directors Estimated Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions (Details) - Employee and Director Stock Options	3 Months Ended
	Mar. 31, 2019 $ / shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price	$ 6.93
Exercise price	$ 6.93
Expected term	6 years 1 month 2 days
Expected volatility	76.90%
Risk-free interest rate	2.28%
Dividend rate	0.00%

Share-Based Payments - Summary of Stock-Based Compensation Expense is Classified in Condensed Consolidated Statements of Operations and Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 835	$ 387
Research and Development Expense
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	195	99
Cost of Sales
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	3
Selling, General and Administrative
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 637	$ 288

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Payables And Accruals [Abstract]
Employees benefits	$ 483	$ 876
Professional services	403	518
Legal fees	350	253
Due to HTC/Heuro	73
Royalty fees	27
Franchise fee	175
Rent		98
Severance		66
Other	7	1
Total accrued expenses	$ 1,518	$ 1,812

Commitments and Contingencies - Additional Information (Details)			1 Months Ended			3 Months Ended
	Dec. 29, 2017	Jan. 22, 2013 shares	Sep. 30, 2018 CAD ($) Clinic	Jul. 31, 2017 USD ($)	Mar. 31, 2017	Mar. 31, 2019 USD ($)	Mar. 31, 2019 CAD ($)	Oct. 30, 2017 USD ($)
Commitments And Contingencies [Line Items]
Effective date of notice of termination						May 20, 2019	May 20, 2019
Lease commencement date				Jul. 17, 2017	Jul. 01, 2017
Lease termination date				Jan. 16, 2023	Dec. 31, 2022
Lease option to extend termination year					2027
Lease option to extend termination date				Jan. 31, 2028
Lease monthly rent plus utilities				$ 20,000
Lease monthly rent plus utilities beginning date				Jan. 31, 2019
Lease annual increase in rental percentage				3.00%
PoNs
Commitments And Contingencies [Line Items]
Accrued royalties						$ 27,000
Advanced NeuroRehabilitation, LLC \| License Agreement for Exclusive Right on Patent Pending Technology
Commitments And Contingencies [Line Items]
Issuance of common stock for license agreement \| shares		3,207,005
Percentage of royalty on net revenue		4.00%
A&B Company Limited \| Asset Purchase Agreement
Commitments And Contingencies [Line Items]
Contract penalty payable on failure to obtain FDA clearance								$ 2,000,000
Altair LLC
Commitments And Contingencies [Line Items]
Percentage of royalty on sales						7.00%	7.00%
Key Tronic Corporation \| Manufacturing and Supply Agreement
Commitments And Contingencies [Line Items]
Agreement description						On December 29, 2017, the Company entered into a Manufacturing and Supply Agreement (“MSA”) with Key Tronic Corporation (“Key Tronic”), for the manufacture and supply of the Company’s PoNS device based upon the Company’s product specifications as set forth in the MSA. Per the agreement, the Company shall provide to Key Tronic a rolling forecast for the procurement of parts and material and within normal lead times based on estimated delivery dates for the manufacture of the PoNS device. The term of the agreement is for three years and the agreement will automatically renew for additional consecutive terms of one year, unless cancelled by either party upon 180-day written notice to the other party prior to the end of the then current term. As of March 31, 2019, the Company had a $0.1 million obligation to Key Tronic to complete the Company’s initial forecast to deliver PoNS devices for commercial launch.	On December 29, 2017, the Company entered into a Manufacturing and Supply Agreement (“MSA”) with Key Tronic Corporation (“Key Tronic”), for the manufacture and supply of the Company’s PoNS device based upon the Company’s product specifications as set forth in the MSA. Per the agreement, the Company shall provide to Key Tronic a rolling forecast for the procurement of parts and material and within normal lead times based on estimated delivery dates for the manufacture of the PoNS device. The term of the agreement is for three years and the agreement will automatically renew for additional consecutive terms of one year, unless cancelled by either party upon 180-day written notice to the other party prior to the end of the then current term. As of March 31, 2019, the Company had a $0.1 million obligation to Key Tronic to complete the Company’s initial forecast to deliver PoNS devices for commercial launch.
Agreement term	3 years
Agreement auto renewal period	1 year
Notice period to cancel the renewal of agreement	180 days
Long-term purchase commitment amount						$ 100,000
Heuro Canada Incorporation \| Strategic and Distribution Alliance
Commitments And Contingencies [Line Items]
Long-term purchase commitment amount			$ 1,000,000
Number of founding clinics \| Clinic			3
Maximum percent of operating budget			50.00%
Net proft and loss basis			50.00%
Expenses incurred in share of estimated cost							$ 200,000
Additional cost of sales for services rendered							$ 65,000
Heuro Canada Incorporation \| Strategic and Distribution Alliance \| HealthTech Connex, Inc.
Commitments And Contingencies [Line Items]
Partial consideration to pay			$ 750,000
License consideration first annual installment			250,000
License consideration second annual installment			250,000
License consideration third annual installment			$ 250,000
Partial consideration granted period			3 years
Maximum percent of operating budget			50.00%
Net proft and loss basis			50.00%
Agreement period			2023-09

Commitments and Contingencies - Schedule of Operating Lease Information Including future Minimum Lease Payments under Non-Cancellable Lease (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019 USD ($)
Operating Leases Future Minimum Payments Due [Abstract]
Operating lease cost	$ 58
Operating lease - operating cash flows	$ 61
Weighted average remaining lease term	3 years 9 months 29 days
Weighted average discount rate	15.10%
2019 (remaining nine months)	$ 186
2020	253
2021	260
2022	267
2023	10
Total future minimum lease payments	976
Less imputed interest	(231)
Total liability	745
Current operating lease liability	148
Non-current operating lease liability	597
Total	$ 745

Variable Interest Entities - Additional Information (Details) - 3 months ended Mar. 31, 2019 - Heuro Canada Incorporation $ in Millions, $ in Millions	CAD ($)	USD ($)	CAD ($)
Variable Interest Entity [Line Items]
Maximum exposure to loss			$ 0.6
Remaining obligation to fund operating budget	$ 1.0
Carrying amounts for assets relating to the variable interest		$ 0.0
Carrying amounts for liabilities relating to the variable interest		$ 0.1

Related Party Transactions - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 30, 2016	Mar. 31, 2019	Mar. 31, 2018
Related Party Transaction [Line Items]
Change in fair value of derivative financial instruments		$ 8,289,000	$ 2,525,000
Non-employee Stock Options
Related Party Transaction [Line Items]
Change in fair value of derivative financial instruments			200,000
Directors
Related Party Transaction [Line Items]
Consulting fees paid		10,000	$ 3,000
Montel Media, Inc. \| Minimum
Related Party Transaction [Line Items]
Beneficially owns common stock percentage			5.00%
Montel Media, Inc. \| Consulting Agreement
Related Party Transaction [Line Items]
Consulting fees paid			$ 45,000
Consulting monthly fee	$ 15,000
Clinvue LLC
Related Party Transaction [Line Items]
Consulting fees paid		$ 0	$ 100,000