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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2019	Mar. 09, 2020	Jun. 28, 2019
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Trading Symbol	HSDT
Title of 12(b) Security	Class A Common Stock, $0.001 par value per share
Security Exchange Name	NASDAQ
Entity Registrant Name	HELIUS MEDICAL TECHNOLOGIES, INC.
Entity Central Index Key	0001610853
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-38445
Entity Tax Identification Number	36-4787690
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	642 Newtown Yardley Road, Suite 100
Entity Address, City or Town	Newtown
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18940
City Area Code	(215)
Local Phone Number	944-6100
Entity Common Stock, Shares Outstanding		31,784,522
Entity Public Float			$ 41,928,863
Documents Incorporated by Reference	Portions of the registrant’s Definitive Proxy Statement to be filed with the Commission pursuant to Regulation 14A in connection with the registrant’s 2020 Annual Meeting of Stockholders, to be filed subsequent to the date hereof, are incorporated by reference into Part III of this report. Such Definitive Proxy Statement will be filed with the Securities and Exchange Commission not later than 120 days after the conclusion of the registrant’s fiscal year ended December 31, 2019.

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash	$ 5,459	$ 25,583
Accounts receivable, net	210	177
Other receivables	364	98
Inventory, net of reserve	598	392
Prepaid expenses	610	447
Other current assets		264
Total current assets	7,241	26,961
Property and equipment, net	712	554
Other assets
Goodwill	1,242
Intangible assets, net	582
Operating lease right-of-use asset, net	552
Non-current receivables		294
Other assets	18	18
Total other assets	2,394	312
TOTAL ASSETS	10,347	27,827
Current liabilities
Accounts payable	1,676	2,392
Accrued liabilities	1,519	1,812
Operating lease liability	172
Derivative financial instruments	5	13,769
Deferred revenue	430
Total current liabilities	3,802	17,973
Non-current liabilities
Operating lease liability	465
Deferred revenue	245
TOTAL LIABILITIES	4,512	17,973
Commitments and contingencies (Note 7)
STOCKHOLDERS’ EQUITY
Preferred stock, $0.001 par value; 10,000,000 shares authorized, no shares issued and outstanding as of December 31, 2019 and December 31, 2018
Class A common stock, $0.001 par value; 150,000,000 shares authorized; 30,718,554 and 25,827,860 shares issued and outstanding as of December 31, 2019 and December 31, 2018, respectively	31	26
Additional paid-in capital	111,479	105,411
Accumulated other comprehensive loss	(902)	(591)
Accumulated deficit	(104,773)	(94,992)
TOTAL STOCKHOLDERS’ EQUITY	5,835	9,854
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 10,347	$ 27,827

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 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	30,718,554	25,827,860
Common Stock, Shares, Outstanding	30,718,554	25,827,860

Consolidated Statements of Operations and Comprehensive Loss $ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2019 CAD ($) shares	Dec. 31, 2018 USD ($) $ / shares shares
Revenue:
Total operating revenue	$ 1,496	$ 0.5	$ 478
Cost of sales:
Cost of product sales	$ 846
Type of Cost, Good or Service [Extensible List]	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember
Gross profit	$ 650		$ 478
Operating expenses:
Research and development	8,061		9,939
Selling, general and administrative	16,521		17,214
Amortization expense	64
Total operating expenses	24,646		27,153
Operating loss	(23,996)		(26,675)
Other income (expense):
Other income	95		63
Change in fair value of derivative financial instruments	14,113		(3,577)
Foreign exchange gain	7		1,566
Total other income (expense)	14,215		(1,948)
Net loss	(9,781)		(28,623)
Other comprehensive loss:
Foreign currency translation adjustments	(311)		(638)
Comprehensive loss	$ (10,092)		$ (29,261)
Net loss per share
Basic \| $ / shares	$ (0.37)		$ (1.26)
Diluted \| $ / shares	$ (0.37)		$ (1.26)
Weighted average shares outstanding
Basic \| shares	26,352,642	26,352,642	22,786,192
Diluted \| shares	26,352,642	26,352,642	22,786,192
Product Sales
Revenue:
Total operating revenue	$ 1,454
Fee Revenue
Revenue:
Total operating revenue	37
License Revenue
Revenue:
Total operating revenue	$ 5		$ 478

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	April 2018 Offering	November 2018 Offering	April 2016 Offering	November 2019 Offering	Common Stock $0.001 par value	Common Stock $0.001 par value November 2018 Offering	Common Stock $0.001 par value November 2019 Offering	Common Stock	Common Stock April 2018 Offering	Additional Paid-In Capital	Additional Paid-In Capital November 2018 Offering	Additional Paid-In Capital April 2016 Offering	Additional Paid-In Capital November 2019 Offering	Accumulated Deficit	Accumulated Other Comprehensive Loss
Beginning Balance at Dec. 31, 2017	$ (7,490)								$ 52,230		$ 6,602				$ (66,369)	$ 47
Beginning Balance, Shares at Dec. 31, 2017									20,178,226
Proceeds from the issuance of common stock and accompanying warrants		$ 18,400	$ 20,126				$ 3			$ 18,400		$ 20,123
Proceeds from the issuance of common stock and accompanying warrants, Shares							2,439,394			2,463,185
Fair value of liability-classified warrants issued in connection with April 2018 Offering		(7,372)								$ (7,372)
Share issuance costs		$ (1,273)	(1,867)							$ (1,273)		(1,867)
Proceeds from the exercise of stock options and warrants	4,637								$ 4,637
Proceeds from exercise of stock options and warrants, Shares									736,130
Stock-based compensation expense	1,047		$ 849								1,047	$ 849
Reclassification of liability-classified warrants upon exercise	3,748								$ 3,748
Settlement of vested restricted stock units, net of taxes	(2)										(2)
Settlement of vested restricted stock units, net of taxes, Shares									705
Reclassification of exercised compensation stock options and warrants from additional paid-in capital									$ 110		(110)
Reclassification of April 2016 compensation options and warrants from additional paid-in capital to derivative financial instruments due to change in functional currency				$ (1,586)									$ (1,586)
Reclassification of USD denominated warrants from derivative financial instruments to additional paid-in capital due to change in functional currency	2,478										2,478
Reclassification of equity-classified stock options to stock-based compensation liability due to change in functional currency	(4,182)										(4,182)
Reclassification from other current liabilities due to exercise of stock options	32								32
Reclassification of non-employee options recorded as derivative financial instruments due to modification of options	1,206										1,206
Reclassification of stock-based compensation due to modification of options	10,338										10,338
Reclassification upon change in corporate domicile						$ 23			$ (70,512)		70,489
Reclassification upon change in corporate domicile, shares						23,378,246			(23,378,246)
Proceeds from exercise of stock options	$ 26										26
Proceeds from exercise of stock options, Shares	98,500					10,220
Net loss	$ (28,623)														(28,623)
Foreign currency translation adjustments	(638)															(638)
Ending Balance at Dec. 31, 2018	9,854					$ 26					105,411				(94,992)	(591)
Ending Balance, Shares at Dec. 31, 2018						25,827,860
Proceeds from the issuance of common stock and accompanying warrants					$ 1,685			$ 5						$ 1,680
Proceeds from the issuance of common stock and accompanying warrants, Shares								4,815,010
Share issuance costs					$ (553)									$ (553)
Proceeds from the exercise of stock options and warrants	215										215
Proceeds from exercise of stock options and warrants, Shares						74,720
Stock-based compensation expense	4,691										4,691
Settlement of vested restricted stock units, net of taxes, Shares						964
Reclassification of derivative financial instruments from exercise of warrants	$ 35										35
Proceeds from exercise of stock options, Shares	520,000
Net loss	$ (9,781)														(9,781)
Foreign currency translation adjustments	(311)															(311)
Ending Balance at Dec. 31, 2019	$ 5,835					$ 31					$ 111,479				$ (104,773)	$ (902)
Ending Balance, Shares at Dec. 31, 2019						30,718,554

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities
Net loss	$ (9,781)	$ (28,623)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	127	59
Amortization expense	64
Provision for doubtful accounts	220
Change in fair value of derivative financial instruments	(14,113)	3,577
Stock-based compensation expense	4,691	8,095
Unrealized foreign exchange loss (gain)	70	(1,711)
Changes in operating assets and liabilities:
Accounts receivable	(438)	(259)
Other receivables	(278)	394
Prepaid expenses	(163)	(95)
Inventory	(206)	(392)
Other current assets	264	(264)
Operating lease liability	(13)
Account payable	(1,116)	(1,087)
Accrued liabilities	(327)	685
Net cash used in operating activities	(20,999)	(19,621)
Cash flows from investing activities
Purchase of property and equipment	(278)	(440)
Business acquisitions, net of cash acquired	(416)
Internally developed software	(75)
Net cash used in investing activities	(769)	(440)
Cash flows from financing activities
Proceeds from the issuances of common stock and warrants	1,685	38,526
Share issuance costs	(247)	(3,161)
Proceeds from the exercise of stock options and warrants	215	4,663
Net cash provided by financing activities	1,653	40,028
Effect of foreign exchange rate changes on cash	(9)	54
Net (decrease) increase in cash	(20,124)	20,021
Cash at beginning of year	25,583	5,562
Cash at end of year	5,459	25,583
Supplemental schedule of non-cash investing and financing activities
Share issuance costs included in accounts payable and accrued liabilities	358	$ 52
Reclassification of derivative instruments from warrant exercise	35
Noncash items related to Heuro acquisition	$ 1,227

Description of Business

12 Months Ended

Dec. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Description of Business

1.	DESCRIPTION OF BUSINESS

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

The Company’s first product, known as the Portable Neuromodulation Stimulator (“PoNS^TM”), is an active, therapeutic, class II medical device authorized for sale in Canada intended as a short term treatment (14 weeks) of chronic balance deficit due to mild-to-moderate traumatic brain injury (“mmTBI”) and is to be used in conjunction with therapeutic activities (“PoNS Treatment^TM”). It is an investigational medical device in the United States, the European Union (“EU”), and Australia (“AUS”), and it is currently under review for clearance by the AUS Therapeutic Goods Administration. PoNS Treatment™ is not currently commercially available in the United States, the European Union or Australia.

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 commercial site for the delivery of PoNS Treatment to patients with balance and gait disorders upon FDA clearance. On October 10, 2019, the Company formed Helius Canada Acquisition Ltd. (“HCA”), a company incorporated under the federal laws of Canada and a wholly owned subsidiary of Helius Medical Technologies (Canada), Inc. (“HMC”), a company incorporated under the federal laws of Canada, which acquired Heuro Canada, Inc. (“Heuro”) from Health Tech Connex Inc. (“HTC”) on October 30, 2019 (see Note 2).

The Company’s wholly owned subsidiaries are comprised of HMI, HMC, HCA 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.

Reverse Stock Split

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 Annual Report have been reflected on a post-split basis.

Going Concern Uncertainty

As of December 31, 2019, the Company had cash of $5.5 million. For the year ended December 31, 2019, the Company incurred a net loss of $9.8 million and, as of December 31, 2019, its accumulated deficit was $104.8 million. For the year ended December 31, 2019, the Company had $1.5 million of revenue from the commercial sale of products or services. The Company expects to continue to incur operating losses and net cash outflows until 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 within one year after the date of the financial statements are filed. The Company’s 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.

Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Significant Accounting Policies

2.	SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

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

Use of Estimates

The preparation of the consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and disclosure of contingent assets and liabilities. Significant estimates include the assumptions used in the valuation of the significant financing component associated with revenue, fair value-pricing model for stock-based compensation 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 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 8). All intercompany balances and transactions have been eliminated. Certain prior period amounts have been reclassified to conform to 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.

Receivables

Accounts receivables are stated at their net realizable value. In determining the appropriate allowance for doubtful accounts, the Company considers a combination of factors, such as the aging of trade receivables, its customers’ financial strength, and payment history. Changes in these factors, among others, may lead to adjustments in the Company’s allowance for doubtful accounts. The calculation of the required allowance requires judgment by Company management. As of December 31, 2019, the Company’s accounts receivable of $0.4 million, is net of an allowance for doubtful accounts of $0.2 million and is the result of revenue from product sales. As of December 31, 2018, accounts receivable consisted primarily of amounts owed related to license revenue of approximately $0.5 million recognized in 2018 resulting from the Company’s arrangement with HTC and Heuro, of which $0.3 million was classified as a non-current receivable. As described below, the Company modified its arrangement with HTC on October 30, 2019.

Other receivables included refunds from research and development (“R&D”) tax credits of $0.2 million and Goods and Services Tax and Quebec Sales Tax refunds related to the Company’s Canadian expenditures of $0.1 million as of December 31, 2019. Other receivables included refunds from research and development (“R&D”) tax credits of $0.1 million as of December 31, 2018.

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. The Company calculates provisions for excess inventory based on inventory on hand compared to anticipated sales or usage. Management uses its judgment to forecast sales or usage and to determine what constitutes a reasonable period. There can be no assurance that the amount ultimately realized for inventories will not be materially different than that assumed in the calculation of the reserves. Inventory markdowns to net realizable value of $50 thousand were recorded during the year ended December 31, 2019.

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

	As of			As of
	December 31, 2019			December 31, 2018
Raw materials	$	144		$	392
Work-in-process		375			—
Finished goods		129			—
Inventory	$	648		$	392
Inventory reserve		(50	)		—
Total inventory, net of reserve	$	598		$	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 its 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 December 31, 2019 and 2018 (amounts in thousands):

	As of December 31,
	2019			2018
Leasehold improvement	$	182		$	182
Furniture and fixtures		247			185
Equipment		286			219
Computer hardware and software		182			44
Property and equipment		897			630
Less accumulated depreciation		(185	)		(76	)
Property and equipment, net	$	712		$	554

Depreciation expense of $127 thousand and $59 thousand for the years ended December 31, 2019 and 2018, respectively. During 2019, the Company wrote-off $17 thousand of fully depreciated software.

Business Combinations

Transactions in which the Company obtains control of a business are accounted for according to the acquisition method as described in FASB ASC 805 – Business Combinations. The assets acquired and liabilities assumed are recognized and measured at their fair values as of the date control is obtained. Acquisition related costs in connection with a business combination are expensed as incurred. Contingent consideration is recognized and measured at fair value at the acquisition date and until paid re-measured on a recurring basis. It is classified as a liability based on appropriate GAAP.

On October 30, 2019, the Company and HTC entered into a Share Purchase Agreement (the “SPA”) whereby the Company, through its wholly owned subsidiary, acquired Heuro from HTC. Under the terms of the SPA, total consideration of approximately CAD$2.1 million (USD$1.6 million) was paid to HTC, which included (1) cash of CAD$0.5 million (USD$0.4 million), (2) delivery of 55 PoNS devices for which the fair value was determined to be CAD$0.5 million (USD$0.4 million), (3) the CAD$750 thousand (USD$0.6 million) receivable from the September 2018 strategic alliance agreement and (4) the sale of exclusivity rights granted to HTC in the Co-Promotion Agreement (as defined below) to provide PoNS Treatment in the Fraser Valley and Vancouver metro regions of British Columbia with a determined fair value of CAD$0.4 million (USD$0.3 million). The transaction has been accounted for as a business combination.

The operating results of Heuro have been included in the consolidated statement of operations and comprehensive loss since the date of the acquisition.

The acquisition related costs were $0.1 million and were accounted for as selling, general and administrative expenses in the consolidated statement of operations and comprehensive loss.

Supplemental proforma financial information has not been presented here because the proforma effects of this acquisition are not material to the Company’s reported results for any period presented.

The following table summarizes the recognized fair values of identifiable assets acquired and liabilities assumed as of October 30, 2019:

	October 30, 2019
Assets:	Fair Value
Cash and cash equivalents	$	1
Other receivables		19
Fixed assets		7
Intangibles		564
Goodwill		1,226
Total assets	$	1,817
Liabilities:
Accounts payable		186
Other current liabilities		9
Total liabilities	$	195
Net assets acquired	$	1,622

The fair values assigned to identifiable intangible assets assumed were based on management’s current estimates and assumptions and is considered preliminary. The Company believes that the most recent information available provides a reasonable basis for assigning fair value, but anticipates receiving additional information, and as such, the provisional measurements of fair value are subject to change. The Company will finalize the amounts recognized as it obtains the information necessary to complete the analysis, but no later than one year from the acquisition date.

Acquired intangibles consisted of customer relationships and proprietary technology. The remaining useful life at acquisition was 1.25 years and 5 years, respectively, and the acquired intangibles are amortized using the straight-line method.

Factors considered by the Company in determination of goodwill include synergies, strategic fit and other benefits that do not meet the recognition criteria of acquired identifiable intangible assets. The recognized goodwill of $1.2 million is not expected to be deductible for tax purposes.

The fair value of the 55 PoNS devices in the amount of CAD$0.5 million will be recognized as revenue within the consolidated statements of operations and comprehensive loss once control has been transferred in accordance with ASC 606. As of December 31, 2019, the control had not been transferred resulting in the fair value being recorded as deferred revenue on the consolidated balance sheet.

In connection with the SPA, on October 30, 2019, the Company entered into a Clinical Research and Co-Promotion Agreement with HTC (the “Co-Promotion Agreement”), whereby each company will promote the sales of the PoNS Treatment and the NeuroCatch^TM device throughout Canada. This co-promotion arrangement terminates upon the earlier of the collection of data from 200 patients in Canada and December 31, 2020. Also, subject to certain terms and conditions, Helius granted to HTC the exclusive right to provide the PoNS Treatment in the Fraser Valley and Vancouver metro regions of British Columbia, where HTC has operated a PoNS authorized clinic since February 2019. HTC will purchase the PoNS devices for use in these regions exclusively from the Company and on terms no less favorable than the then-current standard terms and conditions. This exclusivity right has an initial term of ten (10) years, renewable by HTC for one additional ten (10) year term upon sixty (60) days’ written notice to Helius. The Co-Promotion Agreement had a fair value of CAD$360 thousand at the time of acquisition. License revenue will be recognized in connection with the Co-Promotion Agreement ratably over the ten year term.

Goodwill and Other Intangible Assets

Goodwill represents the excess of purchase price over the fair values underlying net assets acquired in an acquisition. All of the Company’s goodwill as of December 31, 2019 is the result of the Heuro acquisition discussed above. Goodwill is not amortized, but rather will be tested annually for impairment or more frequently if events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The Company will test goodwill for impairment annually in the fourth quarter of each year using data as of October 1 of that year.

Goodwill is allocated to, and evaluated for impairment at the Company’s one identified reporting unit. Goodwill is tested for impairment by either performing a qualitative evaluation or a quantitative test. The qualitative evaluation is an assessment of factors to determine whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. The Company may elect not to perform the qualitative assessment for its reporting unit and perform the quantitative impairment test. The quantitative goodwill impairment test requires the Company to compare the carrying value of the reporting unit’s net assets to the estimated fair value of the reporting unit.

If the estimated fair value exceeds the carrying value, no further evaluation is required, and no impairment loss is recognized. If the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, the excess of the carrying value over the estimated fair value is recorded as an impairment loss, the amount of which is not to exceed the total amount of goodwill allocated to the reporting unit.

Definite-lived intangibles consist principally of acquired customer relationships and proprietary software as well as internally developed software. All are amortized straight-line over their estimated useful lives.

Intangible assets as of December 31, 2019 consist of the following:

		As of December 31, 2019
	Useful Life	Gross Carrying Amount		Accumulated Amortization
Customer relationships	1.25 years	$	423	$	(55	)
Acquired proprietary software	5 years		148		(5	)
Internally developed software	3 years		75		(4	)
Total intangible assets		$	646	$	(64	)

Amortization expense related to the intangible assets was $64 thousand for the year ended December 31, 2019.

Amortization expense is anticipated to be as follows in future years:

For the Year Ending December 31,
2020	$	393
2021		83
2022		51
2023		30
2024		25
	$	582

Internally Developed Software Costs

The Company follows ASC 350-40, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use, in accounting for its internally developed software costs. Costs incurred during the preliminary project work stage or conceptual stage, such as determining the performance requirements, system requirements and data conversion, are expensed as incurred. Costs incurred in the application development phase, such as coding, testing for new software and upgrades that result in additional functionality, are capitalized and are amortized using the straight-line method over the useful life of the software, which was determined to be three years. Amortization of these capitalized costs commences when the software becomes ready for its intended use. Costs incurred during the post-implementation stage, such as maintenance and application training, are expensed as incurred.

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 expected term of twelve months or less and recognizes lease expense for these leases as incurred over the lease term. As of December 31, 2019, the Company had only one operating lease, which was for its headquarters office in Newtown, Pennsylvania upon the adoption date. As of December 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 to be accounted for separately. As of December 31, 2019, approximately $0.1 million of the Company’s operating lease ROU asset had been amortized (see Note 7).

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 consolidated statement of operations and comprehensive loss as foreign exchange gain (loss).

The functional currency of HMC and HCA, the Company’s Canadian subsidiaries, 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 consolidated statements of operations and comprehensive 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 loss, within the consolidated statements of operations and comprehensive 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 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 is recorded in additional paid-in capital, while the par value of the shares received is reclassified from additional paid in capital to common stock. 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 were fully vested and non-forfeitable as of the grant date was measured and recognized at that date. Following the adoption of ASU 2018-07, stock-based payments to non-employees are now being measured based on the fair value of the equity instrument issued and 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 in, (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 (see Note 4). 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 liability, were reclassified to equity during the third quarter of 2018. Following these reclassifications, the Company no longer has any liability-classified stock options (see Note 4).

Revenue Recognition

In accordance with 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, 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.

License Revenue

Prior to the fourth quarter of 2018, the Company had not generated revenue. During the fourth quarter of 2018, as part of its exclusive strategic alliance agreement, the Company transferred a license to Heuro in order for it to develop the clinic systems to facilitate the commercialization of the PoNS Treatment in Canada. The license was a functional license as it had stand-alone functionality. As such, the Company recognized revenue once control transferred, which occurred in the fourth quarter of 2018 when regulatory approval of the PoNS device in Canada was obtained and the commercialization of the product, as defined within the agreement, began. The agreement provided to pay the Company CAD$750 thousand in three annual payments of CAD$250 thousand beginning December 31, 2019, in consideration for the exclusivity right the Company granted to Heuro. The Company considered this to be a significant financing component and as such, the amount reflected in its consolidated statements of operations and comprehensive loss was discounted. The discount rate utilized to measure revenue and the related receivable was determined based on the rate that would be reflected in a separate financing transaction with the customer. During the fourth quarter of 2018, the Company recognized revenues of $0.5 million in license fees when it satisfied its performance obligation. As described above, the Company modified its arrangement with HTC on October 30, 2019. License revenue will be recognized ratably over the ten year term as the performance obligation is met in connection with the Co-Promotion Agreement. During the fourth quarter of 2019, the Company recognized revenues of $5 thousand in license fees associated with the Co-Promotion Agreement. Revenue not yet recognized of $0.3 million is recorded as deferred revenue on the consolidated balance sheet.

Product Sales, net

During the first half of 2019, product sales were derived from the sale of the PoNS device and certain support services including services from the use of the NeuroCatch^TM device, which is owned by HTC and assesses electroencephalogram brain waves related to cognition of patients participating in the PoNS Treatment at neuroplasticity clinics in Canada. The Company acted in an agency capacity for services performed using the NeuroCatch device and remitted CAD$600 for each patient assessed with the NeuroCatch device. According to the supply agreement with each of these clinics, the Company’s performance obligation was met when it delivered the PoNS device to the clinic’s facility and the clinic assumed title of the PoNS device upon acceptance. As such, revenue is recognized at a point in time. Shipping and handling costs associated with outbound freight before control of a product has been transferred to a customer are accounted for as a fulfillment cost and are included in cost of sales. Further, according to the Company’s arrangement with HTC and Heuro, the Company shared 50/50 with Heuro in fees from support services excluding the CAD$600 payment for an assessment using the NeuroCatch device. Subsequent to July 1, 2019, product sales were derived from the sale of the PoNS device alone as the NeuroCatch is sold directly to the neuroplasticity clinics in Canada by HTC. For the year ended December 31, 2019, the Company recorded $1.5 million in product sales net of $11 thousand for HTC’s portion related to assessments using the NeuroCatch device. As described above, the Company modified its arrangement with HTC on October 30, 2019. As of December 31, 2019, the control of the 55 PoNS devices included as consideration in the Heuro acquisition had not been transferred resulting in the fair value of the devices being recorded as deferred revenue of $0.4 million on the consolidated balance sheet. Revenue will be recognized for these devices as control is transferred. The only returns during 2019 were the result of warranty returns for defective products. These returns were insignificant during the year and any future replacements are expected to be immaterial.

Fee Revenue

During the first half of 2019, the Company’s agreement with HTC and Heuro also entitled the Company to 50% of the franchise fees collected by Heuro from each franchise agreement Heuro executed with neuroplasticity clinics engaged in providing the PoNS Treatment. For the year ended December 31, 2019, the Company recognized $37 thousand as its 50% portion of the franchise fees. There were 3 franchise agreements entered into for the year ended December 31, 2019, all of which occurred in the first half of the year.

As of December 31, 2019, the Company had recorded $0.2 million in current receivables, net and had no contract assets or liabilities on its consolidated balance sheets related to the supply agreements with each clinic. As of December 31, 2019, the Company did not have any receivables on its consolidated balance sheets related to license revenue pursuant to the Company’s arrangement with HTC and Heuro due to the modification of its arrangement with HTC on October 30, 2019. As of December 31, 2018, the Company has recorded $0.2 million and $0.3 million in current and non-current receivables, respectively, and had no contract assets or liabilities on its consolidated balance sheets related to license revenue pursuant to the Company’s arrangement 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 consolidated statements of operations and comprehensive loss. When applicable, the Company classifies penalties and interest associated with uncertain tax positions as a component of income tax expense in its consolidated statements of operations and comprehensive 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 related to post market surveillance, quality assurance complaint handling and adverse event reporting. 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 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 loss. As of December 31, 2019 and 2018, the Company’s derivative financial instruments were comprised of warrants issued in connection with both public and/or private securities offerings. During the third quarter of 2018, the non-employee stock options were reclassified to equity following the modification of these stock options. 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 (see Note 4).

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 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 consolidated balance sheets consist primarily of cash, receivables, accounts payable, accrued liabilities, and derivative financial instruments. The book values of these instruments, with the exception of derivative financial instruments 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 and required to be recorded at fair value on a recurring basis. 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 December 31, 2019 and 2018 and the roll forward of the 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 derivative financial instruments and stock-based compensation liability within the fair value hierarchy as of December 31, 2019 and 2018 (amounts in thousands):

	Fair Value		Level 1		Level 2		Level 3
December 31, 2019
Liabilities:
Derivative financial instruments	$	5	$	—	$	—	$	5
December 31, 2018
Assets:
Non-current receivable	$	294	$	—	$	—	$	294
Liabilities:
Derivative financial instruments	$	13,769	$	—	$	—	$	13,769

There were no transfers between any of the levels during the years ended December 31, 2019 and 2018.

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 loss per share for the periods noted below is as follows (amounts in thousands, except for share and per share amounts):

	For the Year Ended December 31,
	2019			2018
Basic and Diluted
Numerator
Net loss	$	(9,781	)	$	(28,623	)
Denominator
Weighted-average common shares outstanding - basic and diluted		26,352,642			22,786,192
Basic and diluted net loss per share	$	(0.37	)	$	(1.26	)

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 years ended December 31, 2019 and 2018 and because the exercise price of certain of these outstanding securities were greater than the average closing price of the Company’s common stock.

	For the Year Ended December 31,
	2019		2018
Options outstanding		3,467,292		3,308,049
RSUs		27,697		964
Warrants outstanding		3,043,605		4,004,304
Total		6,538,594		7,313,317

Recent Accounting Pronouncements

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

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 will adopt the standard as of January 1, 2020 and anticipates an increase in Level 3 fair value disclosures within the footnotes to the consolidated financial statements.

In November 2018, FASB issued ASU 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction Between Topic 808 and Topic 606, which, among other things, provides guidance on how to assess whether certain collaborative arrangement transactions should be accounted for under Topic 606. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. The Company will adopt the standard as of January 1, 2020. In conjunction with the acquisition of Heuro on October 30, 2019, the Company entered into a co-promotion agreement with HTC which meets the definition of a collaborative agreement. Certain components of the co-promotion agreement fall under the scope of ASC 606 and will be accounted for accordingly.

Common Stock and Warrants

12 Months Ended

Dec. 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, 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 December 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 in the capital 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. During the year ended December 31, 2019, 38,351 warrants were exercised. On April 18, 2019, 922,348 warrants were cancelled due to their expiration.

On May 2, 2016, the Company closed the sale of the additional units issued pursuant to the exercise of the over-allotment option granted to the Agent in connection with the April 2016 Offering. The April 2016 Offering was made pursuant to a short form prospectus filed with the securities regulatory authorities in each of the provinces of Canada, except Québec. Pursuant to the exercise of the over-allotment option, the Company issued an additional 218,025 units at a price of CAD$5.00 per unit for additional gross proceeds to the Company of $0.9 million, bringing the total aggregate gross proceeds to the Company under the Offering to $8.1 million. Each over-allotment unit consisted of one share of common stock in the capital of the Company and one-half of one Common Share purchase warrant. Each over-allotment warrant entitles the holder thereof to acquire one additional over-allotment Common Share at an exercise price of CAD$7.50 on or before April 18, 2019. In connection with the closing of the over-allotment option, the Company paid the Agent a cash commission of $0.1 million and granted to the Agent compensation options exercisable to purchase 13,081 over-allotment units at an exercise price of CAD$5.00 per unit for a period of 24 months from the over-allotment closing. As of December 31, 2018, all remaining outstanding compensation options had been cancelled due to their expiration.

For the year ended December 31, 2018, the Company recorded a $0.1 million gain in change in fair value of derivative financial instruments due to the expiration of both the April 18, 2016 and May 2, 2016 compensations options.

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 consolidated balance sheets. These warrants were recorded in additional paid-in capital in the Company’s consolidated balance sheets at their fair value. As discussed in Note 1, due to the change in the Company’s functional currency, as of April 1, 2018, these warrants were reclassified to liabilities as derivative financial instruments on the Company’s consolidated balance sheet as they are now priced in a currency other than the Company’s functional currency. This resulted in the Company recording a $4.7 million increase in derivative financial instruments and a $1.4 million reduction in additional paid-in capital on its consolidated balance sheet and a $3.3 million loss related to the change in fair value of derivative financial instruments on its consolidated statement of operations and comprehensive loss during the year ended December 31, 2018.

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 April 1, 2018 and December 31, 2018:

	December 31, 2018			April 1, 2018			Grant Date
Stock price	CAD$12.80			CAD$12.87			CAD$5.45
Exercise price	CAD$7.50			CAD$7.50			CAD$7.50
Warrant term	0.30 years			1.05 years			3.0 years
Expected volatility		83.56	%		71.13	%		83.83	%
Risk-free interest rate		1.64	%		1.60	%		0.60	%
Dividend rate		0.00	%		0.00	%		0.00	%

On February 16, 2017, the Company completed an underwritten registered public offering and issued an aggregate of 1,311,000 shares of common stock for gross proceeds of $9.2 million. The Company incurred cash issuance costs of $1.2 million in connection with this offering.

In June 2017, the Company completed a non-brokered private placement of 800,000 shares of common stock for gross proceeds of $5.4 million. The Company incurred approximately $9 thousand in share issuance cost related to the private placement.

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 consolidated balance sheet. As of April 1, 2018, $2.5 million, was reclassified from derivative financial instruments to additional paid-in capital, representing the fair value of warrants having USD$ exercise prices. There was no impact to the Company’s consolidated statement of operations and comprehensive loss as a result of this reclassification as the fair value of these warrants on April 1, 2018, was the same as of March 31, 2018, the most recent date that the fair value of these warrants was re-measured.

The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the December 2017 financing using the Black-Scholes option pricing model as of the grant dates and on April 1, 2018.

	April 1, 2018			December 29, 2017			December 28, 2017			December 22, 2017
Stock price	$	10.11		$	12.32		$	12.45		$	10.60
Exercise price	$	12.25		$	12.25		$	12.25		$	12.25
Warrant term	2.7 years			3.0 years			3.0 years			3.0 years
Expected volatility		65.40	%		60.24	%		60.24	%		60.24	%
Risk-free interest rate		2.39	%		1.98	%		2.00	%		2.01	%
Dividend rate		0.00	%		0.00	%		0.00	%		0.00	%

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 consolidated statement of operations and comprehensive 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 December 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 of December 31, 2019.

	December 31, 2019			April 24, 2018			April 13, 2018
Stock price	CAD $1.23			CAD $10.76			CAD $9.85
Exercise price	CAD $12.25			CAD $12.25			CAD $12.25
Warrant term	1.28 years			3.00 years			3.00 years
Expected volatility		72.43	%		64.49	%		64.20	%
Risk-free interest rate		1.72	%		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 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 accrued as of December 31, 2018, resulting in net proceeds of $18.3 million.

On November 22, 2019, the Company issued 4,815,010 shares of its common stock in an underwritten public offering at a price of $0.35 per share. Gross proceeds from the offering (the “November 2019 Offering”) were approximately $1.7 million. HC Wainwright acted as book-running manager for the November 2019 Offering. The Company paid approximately $0.1 million in underwriting discounts and commissions and incurred offering expenses of approximately $0.5 million, resulting in net proceeds of $1.1 million, in connection with the November 2019 Offering.

The following table summarizes the activities of warrants that the Company accounts for as liabilities and records as derivative financial instruments for the years ended December 31, 2019 and 2018 (amounts in thousands):

	Year Ended December 31,
	2019			2018
Fair value of warrants at beginning of year	$	13,769		$	6,941
Issuance of warrants		—			7,372
Exercise of warrants		(35	)		(3,012	)
Fair value of previously classified equity warrants		—			5,049
Fair value of previously classified liability warrants reclassified to additional paid-in capital		—			(2,478	)
Foreign exchange losses (gains)		384			(872	)
Change in fair value of warrants during the year		(14,113	)		769
Fair value of warrants at end of year	$	5		$	13,769

These warrants, which are classified as derivative financial instruments in the Company’s 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 of fair value of derivative financial instruments, included in other income (expense) in the Company’s consolidated statements of operations and comprehensive 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 December 31, 2019 and 2018 were estimated using the Black-Scholes option-pricing model with the following weighted average assumptions:

	As of December 31,
	2019			2018
Stock price	CAD $1.23			CAD$12.80
Exercise price	CAD $12.25			CAD$10.89
Warrant term	1.28 years			1.71 years
Expected volatility		72.43	%		75.31	%
Risk-free interest rate		1.72	%		1.80	%
Dividend rate		0.00	%		0.00	%

The following is a summary of warrant activity during the years ended December 31, 2019 and 2018:

	Number of Warrants (by currency denomination of exercise price)						Weighted-Average Exercise Price
	CAD$			USD$			CAD$		USD$
Outstanding as of December 31, 2017		1,011,505			1,343,404		$	7.38	$	10.25
Granted		2,476,843			—			12.22		—
Expired		(22,699	)		(136,528	)		5.00		15.00
Exercised		(112,665	)		(555,556	)		9.88		6.75
Outstanding as of December 31, 2018		3,352,984			651,320		$	10.89	$	12.24
Granted		—			—			—		—
Cancelled/Expired		(922,348	)		—			7.50		—
Exercised		(38,351	)		—			7.50		—
Outstanding and exercisable as of December 31, 2019		2,392,285			651,320		$	12.25	$	12.24

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

Number of Warrants Outstanding		Exercise Price	Expiration Date
	3,795	US$10.75	June 26, 2020
	1,509	US$10.75	July 17, 2020
	270,915	US$12.25	December 22, 2020
	171,020	US$12.25	December 28, 2020
	204,081	US$12.25	December 29, 2020
	2,392,285	CAD$12.25	April 21, 2021
	3,043,605

Share Based Payments

12 Months Ended

Dec. 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 December 31, 2019, there were an aggregate of 4,068,771 shares of common stock remaining available for grant under the Company’s 2018 Plan.

For the year ended December 31, 2019, the Company issued 1,167,658 stock options to employees and directors of which 138,900 were forfeited. The Company did not issue any stock options to consultants.

The following is a summary of stock option activity for the year ended December 31, 2019 and 2018:

				Weighted Average		Aggregate
				Exercise Price		Intrinsic Value
	Number of Options			in USD$		in USD$
Outstanding as of December 31, 2017		2,448,646
Granted		1,011,406			10.12
Forfeited		(53,503	)		9.89
Exercised ⁽¹⁾		(98,500	)		3.10
Outstanding as of December 31, 2018		3,308,049		$	7.14	$	8,308
Granted		1,167,658		$	4.65
Forfeited/Cancelled		(488,415	)		8.53
Exercised ⁽²⁾		(520,000	)		2.77
Outstanding as of December 31, 2019		3,467,292		$	6.76	$	-
Exercisable as of December 31, 2019		1,885,531		$	3.86	$	-

(1) For the year ended December 31, 2018, 8,500 stock options were exercised on a cashless basis resulting in 3,280 shares being withheld in satisfaction of the exercise price.
(2) For the year ended December 31, 2019, 520,000 stock options were exercised on a cashless basis resulting in 483,631 shares being withheld in satisfaction of the exercise price.

Upon the change in the Company’s functional currency effective April 1, 2018, stock options previously classified as equity were classified as liabilities. On April 1, 2018, these options had a fair value of approximately $10.0 million, which was recorded as stock-based compensation liability in the Company’s consolidated balance sheet, of which approximately $4.2 million was reclassified from additional paid-in capital and the remainder was recorded as additional stock-based compensation expense in the Company’s consolidated statement of operations and comprehensive loss. In June 2018, the Company’s Board of Directors’ approved the modification of all outstanding stock options with exercise prices denominated in CAD$ to convert the exercise prices of such options to USD$, subject to the consent of the holders of such options. On August 8, 2018, following the consent of option holders, the Company re-measured stock options for which all holders had consented to the modification and recorded $0.3 million reduction to stock-based compensation liability and reclassified $10.3 million from liability to equity. The incremental expense as a result of the modification was immaterial to the Company’s consolidated statement of operations and comprehensive loss for the year ended December 31, 2018.

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

			Options
			Outstanding
Number of			Remaining								Number of
Options			Contractual Life		Exercise		Fair Value		Grant Date		Options
Outstanding		Expiration Date	(In Years)		Price		Post Modification ⁽¹⁾		Fair Value		Exercisable
	20,000	December 8, 2024		4.94	$	12.72	$	2.18	$	—		20,000
	80,000	December 8, 2024		4.94	$	12.72	$	2.18	$	—		80,000
	20,000	March 16, 2025		5.20	$	12.52	$	2.43	$	—		20,000
	150,000	October 21, 2025		5.80	$	3.20	$	6.57	$	—		150,000
	20,000	December 31, 2025		6.00	$	4.48	$	5.86	$	—		20,000
	595,000	July 13, 2026		6.53	$	5.35	$	5.18	$	—		595,000
	20,000	August 8, 2026		6.60	$	4.98	$	5.42	$	—		20,000
	617,000	April 17, 2027		7.29	$	8.13	$	7.54	$	—		308,500
	6,146	May 18, 2027		7.37	$	7.35	$	4.75	$	—		6,146
	10,000	May 18, 2027		7.37	$	7.35	$	7.65	$	—		5,000
	20,000	August 8, 2027		7.60	$	10.38	$	7.38	$	—		10,000
	20,000	April 9, 2028		8.27	$	9.03	$	8.01	$	—		5,000
	337,500	May 15, 2028		8.37	$	10.99	$	7.89	$	—		183,438
	55,513	August 22, 2028		8.64	$	10.23	$	—	$	7.21		13,878
	375	September 4, 2028		8.67	$	10.19	$	—	$	7.19		375
	50,000	September 10, 2028		8.69	$	10.34	$	—	$	7.30		12,500
	50,000	September 24, 2028		8.73	$	9.71	$	—	$	6.79		12,500
	75,000	October 15, 2028		8.79	$	8.75	$	—	$	6.19		75,000
	10,000	October 29, 2028		8.82	$	9.71	$	—	$	6.87		2,500
	5,000	November 19, 2028		8.88	$	8.00	$	—	$	5.66		5,000
	7,500	January 22, 2029		9.06	$	7.65	$	—	$	5.30		—
	7,500	February 4, 2029		9.09	$	7.26	$	—	$	5.03		—
	543,758	March 28, 2029		9.23	$	6.76	$	—	$	4.62		88,694
	215,000	August 7, 2029		9.60	$	2.03	$	—	$	1.37		—
	40,000	August 19, 2029		9.63	$	1.93	$	—	$	1.30		—
	150,000	September 23, 2029		9.72	$	1.73	$	—	$	1.20		—
	30,000	September 30, 2029		9.74	$	1.65	$	—	$	1.11		—
	20,000	October 1, 2029		9.75	$	1.68	$	—	$	0.98		—
	15,000	October 14, 2029		9.78	$	1.45	$	—	$	0.98		—
	3,190,292											1,633,531

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

As of December 31, 2019, the unrecognized compensation cost related to non-vested stock options outstanding for employees and directors was $6.0 million which will be recognized over a weighted-average remaining vesting period of 2.8 years. The Company recognizes compensation expense for only the portion of awards that are expected to vest.

During the fourth quarter of 2017, upon a review of the Company’s equity compensation awards granted under the 2016 Plan, the Company determined that it had inadvertently exceeded the annual per-person sub-limits involving an option award previously granted to a current executive officer. The aggregate amount of common stock represented by this excess award was 60,000 shares. This excess award was deemed to have been granted outside of the 2016 Plan and, as such, the Company applied liability accounting to the award. As a result, this excess award was to be re-measured at the end of each reporting period until such time that the Company’s stockholders approved the excess award, at which time the liability would be reclassified to equity. On June 28, 2018, the Company’s stockholders approved the excess award. On August 8, 2018, upon the modification of the exercise price of this stock option to convert such exercise price from CAD$ to USD$ as described above this excess award was re-measured again and reclassified from liability to equity for the portion of the option that had vested.

For the years ended December 31, 2019 and 2018, the Company granted 1,167,658 and 996,406 stock options, respectively, to employees and directors at a weighted average exercise price of $4.65 and $10.12, respectively. The fair value of employee and director stock options granted for the years ended December 31, 2019 and 2018 had a weighted average grant date fair value of $3.01 and $7.78 per option, respectively, and they were estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions:

	Year Ended December 31,
	2019			2018
Stock price	$4.65			$11.21
Exercise price	$4.65			$10.12
Expected term	5.42 years			6.25 years
Expected volatility		76.90	%		78.99	%
Risk-free interest rate		1.96	%		2.67	%
Dividend rate		0.00	%		0.00	%

Non-Employee Stock Options

For the year ended December 31, 2019, the Company did not grant any stock options to consultants. For the year ended December 31, 2018 the Company granted 15,000 stock options to consultants at a weighted average exercise price of $10.23. Stock options granted to the Company’s consultants for the year ended December 31, 2018 had a weighted average grant date fair value of $8.87 per share, and they were estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions:

	Year Ended December 31,
	2018
Stock price	$10.23
Exercise price	$10.23
Option term	10 years
Expected volatility		90.17	%
Risk-free interest rate		2.82	%
Dividend rate		0.00	%

The following table summarizes stock options outstanding and exercisable by consultants as of December 31, 2019:

			Options
			Outstanding
Number of			Remaining								Number of
Options			Contractual Life		Exercise		Fair Value		Grant Date		Options
Outstanding		Expiration Date	(In Years)		Price		Post Modification ⁽¹⁾		Fair Value		Exercisable
	30,000	December 8, 2024		4.94	$	12.72	$	2.18	$	—		30,000
	110,000	October 28, 2025		5.82	$	3.18	$	6.59	$	—		110,000
	72,000	October 3, 2026		6.75	$	5.15	$	5.35	$	—		72,000
	20,000	May 18, 2027		7.37	$	7.35	$	7.65	$	—		10,000
	15,000	August 8, 2027		7.60	$	10.38	$	7.38	$	—		7,500
	15,000	November 6, 2027		7.84	$	16.20	$	6.98	$	—		7,500
	15,000	August 22, 2028		8.64	$	10.23	$	—	$	8.87		15,000
	277,000											252,000

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

As of December 31, 2019, the unrecognized compensation cost related to non-vested stock options outstanding for consultants was $0.1 million which will be recognized over a weighted-average remaining vesting period of 1.6 years.

During the third quarter of 2018, following the redenomination of the exercise prices of stock options from CAD$ to USD$, stock options awarded to consultants that are performing services for NHC ceased to be accounted for as derivative financial instruments. As a result, following the re-measurement of stock options granted to the Company’s consultants on August 8, 2018, all vested stock options granted to these consultants were reclassified from liability to equity.

The following table summarizes non-employee stock options that had been accounted for as derivative financial instruments during the year ended December 31, 2018 (amounts in thousands):

	Year Ended December 31,
	2018
Fair value of non-employee stock options at beginning of year	$	2,637
Exercise of non-employee options		(737	)
Cancelled		—
Foreign exchange gains		(38	)
Change in fair value of non-employee stock options during the year		(656	)
Reclassification to additional paid-in capital		(1,206	)
Fair value of non-employee stock options at end of year	$	—

The fair value of non-employee stock options previously classified as liabilities and recorded as derivative financial instruments which were subsequently reclassified to equity following the modification of stock option previously on August 8, 2018 were estimated using the Black-Scholes option pricing model with the following weighted-average assumptions as of August 8, 2018:

	August 8, 2018
Stock price	CAD$12.14
Exercise price	CAD$4.38
Expected life	0.93 years
Expected volatility		73.18	%
Risk-free interest rate		1.95	%
Dividend rate		0.00	%

Restricted Stock Units

During the second quarter of 2017, the Company granted RSUs to certain employees under the 2016 Plan that were scheduled to vest over a three-year period, with 25% vesting immediately. The fair value of the RSUs was based on the closing price of the Company’s common stock on the date of grant.

During the fourth quarter of 2019, certain members of the Company’s executive management team elected to receive RSUs in lieu of cash compensation under the 2018 Plan that vested upon issuance. The fair value of the RSUs was based on the closing price of the Company’s common stock on the day of the grant.

The following is a summary of the Company’s RSU activity for the years ended December 31, 2019 and 2018:

	Number of Restricted Stock Units			Weighted Average Grant Date Fair Value per Unit
Outstanding as of January 1, 2018		1,928		CAD$10.00
Vested and settled during 2018 ⁽¹⁾		(964	)	CAD$10.00
Outstanding as of December 31, 2018		964		CAD$10.00
Granted		27,697		USD$0.61
Vested and settled during 2019⁽¹⁾		(964	)	CAD$10.00
Outstanding as of December 31, 2019		27,697		USD$0.61

(1) Includes 259 RSUs withheld to satisfy required withholding taxes.

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

	2019		2018
Research and development	$	898	$	939
General and administrative		3,793		7,156
Total	$	4,691	$	8,095

Accrued Expenses

12 Months Ended

Dec. 31, 2019

Payables And Accruals [Abstract]

Accrued Expenses

5.	ACCRUED EXPENSES

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

	As of December 31,
	2019		2018
Employees benefits	$	722	$	876
Professional services		67		518
Legal expense		81		253
Royalty fees		13		—
Franchise fees		28		—
Rent		—		98
Severance		606		66
Other		2		1
	$	1,519	$	1,812

Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes

6.	INCOME TAXES

The components of net loss (income) are as follows (amounts in thousands):

	Year Ended December 31,
	2019		2018
U.S.	$	7,980	$	29,013
Non-U.S.		1,801		(390	)
	$	9,781	$	28,623

A reconciliation of the income tax provision computed at statutory rates to the reported income tax provision is as follows (amounts in thousands):

	Year Ended December 31,
	2019			2018
Statutory tax rate		21.00	%		21.00	%
Net loss before income taxes	$	9,781		$	28,623
Expected income tax recovery	$	(2,054	)	$	(6,011	)
Increase (decrease) in income tax recovery resulting from:
Derivative liability		(2,964	)		877
Share based payments		949			1,279
Other permanent difference		(213	)		(376	)
Foreign income taxed at foreign rate		(99	)		23
Increase in valuation allowance		4,381			4,208
Income tax expense	$	—		$	—

The significant components of the Company’s deferred income tax assets and liabilities after applying enacted corporate tax rates are as follows (amounts in thousands):

	As of December 31,
	2019			2018
Deferred income tax assets (liabilities)
Operating losses carried forward	$	21,318		$	16,028
Tax credits		679			1,217
Stock compensation		1,496			1,447
Other		1,293			85
Valuation allowance		(24,786	)		(18,777	)
Net deferred income tax asset	$	—		$	—

As of December 31, 2019, the Company has accumulated non-capital losses totaling $3.6 million in Canada and net operating losses of $75.3 million in the United States, which may be available to carry forward and offset future years’ taxable income. The losses expire in various amounts starting in 2033.

Under the provisions of the Internal Revenue Code of 1986, as amended (the “Code”), the net operating loss carryforwards are subject to review and possible adjustment by the Internal Revenue Service and state tax authorities. Net operating loss carryforwards may become subject to an annual limitation in the event of certain cumulative changes in the ownership interest of significant shareholders over a three-year period in excess of 50 percent, as defined under Section 382 of the Code, as well as similar state provisions. This could limit the amount of tax attributes that can be utilized annually to offset future taxable income or tax liabilities. The amount of the annual limitation is determined based on the value of the Company immediately prior to the ownership change. Subsequent ownership changes may further affect the limitation in future years.

On December 22, 2017, the U.S. Government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (“The Act”). The Act makes broad changes to the U.S. tax code, including, but not limited to, (i) reducing the U.S federal corporate tax rate from 35% to 21%; (ii) eliminating the corporate alternative minimum tax; (iii) creating a new limitation on deductible interest expense; (iv) creating the base erosion and anti-abuse tax, a new minimum tax; (v) limitation on the deductibility of certain executive compensation; (vi) enhancing the option to claim accelerated depreciation deductions on qualified property, and (vii) changing rules related to uses and limitations of net operating loss carryforwards created in tax years beginning after December 31, 2017. The Act reduced the corporate tax rate to 21%, effective January 1, 2018.

The Company completed its determination of the accounting implications of The Act on its tax accruals as of December 31, 2018 and made estimates primarily comprised of the re-measurement of federal net deferred tax assets resulting from the permanent reduction in the U.S. statutory corporate tax rate to 21% from 34%.

Uncertain Tax Positions

The Company has adopted certain provisions of ASC 740, “Income Taxes”, which prescribes a recognition threshold and measurement attribute for the recognition and measurement of tax positions taken or expected to be taken in income tax returns. The provisions also provide guidance on the de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, and accounting for interest and penalties associated with tax positions.

The Company files income tax returns in the U.S. federal jurisdiction, and in various state and foreign jurisdictions. The Company’s tax returns are subject to tax examinations by U.S. federal and state tax authorities, or examinations by foreign tax authorities until the expiration of the respective statutes of limitation. The Company currently has no tax years under examination.

As of December 31, 2019, the Company does not have an accrual relating to uncertain tax positions. It is not anticipated that unrecognized tax benefits would significantly increase or decrease within 12 months of the reporting date.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2019

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

7.	COMMITMENTS AND CONTINGENCIES

(a)

On January 22, 2013, the Company entered into a license agreement with Advanced NeuroRehabilitation, LLC (“ANR”) for an exclusive right on 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 years ended December 31, 2019 and 2018, the Company recorded approximately $59 thousand and $0, respectively, in royalty expenses in its consolidated statement of operations.

(b)

On October 30, 2017, HMI amended the Asset Purchase Agreement with 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 they were 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 development and distribution agreement with Altair LLC to apply for 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. Altair terminated the distribution agreement effective May, 20, 2019. The Company made no commercial sales in the territories pursuant to the distribution agreement.

(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. It is not reasonably certain at this point in time that the Company will elect to utilize the option to extend. Monthly rent plus utilities will be approximately $20 thousand per month beginning in January 2018 with a 3% annual increase.

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

For the Year Ending December 31, 2019
Operating lease cost	$	224
Operating lease - operating cash flows	$	246
Weighted average remaining lease term	3.05 years
Weighted average discount rate		15.1	%

Future minimum lease payments under non-cancellable lease as of December 31, 2019 were as follows:
For the Period Ending December 31,
2020	$	253
2021		260
2022		267
2023		10
Total future minimum lease payments		790
Less imputed interest		(153	)
Total liability	$	637
Reported as of December 31, 2019
Current operating lease liability		172
Non-current operating lease liability		465
Total	$	637

(e)

On December 29, 2017, HMI (formerly known as NeuroHabilitation Corporation) 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 December 31, 2019, the Company had a $0.1 million obligation to Key Tronic to complete the Company’s forecast for the procurement of materials necessary for the delivery of PoNS devices.

(f)

In September 2018, the Company entered into an exclusive strategic alliance agreement with HTC and Heuro to establish up to three founding clinics to treat patients and create a replicable model for future clinic expansion. Under the terms of the agreement, the parties developed a clinic system to facilitate the commercialization of the PoNS Treatment in Canada. Under the terms of the agreement, the parties contracted with the clinics and developed a model for the clinics to deliver clinical services, featuring the PoNS Treatment to manage neurological conditions. During the second quarter of 2019, the Company entered into the clinic expansion phase of this alliance with the addition of three new PoNS authorized clinics, bringing the total number of clinics authorized to treat patients with the PoNS device to five in Canada. The agreement also provided for HTC to pay the Company CAD$750 thousand in three annual payments of CAD$250 thousand beginning December 31, 2019, in consideration for the exclusivity right the Company granted to Heuro. The Company and HTC governed the agreement through a joint steering committee, and each funded up to 50% of Heuro’s operating budget as agreed upon by a joint steering committee and shared in the net profits and losses of Heuro on a 50/50 basis. On October 30, 2019, the Company entered into a Share Purchase Agreement with HTC to purchase Heuro. The receivable was considered part of the consideration for acquisition and was imbedded in the purchase price allocation. See Note 2 for details of the transaction. For the years ended December 31, 2019 and 2018, the Company recorded $0.1 million and $0.2 million, respectively, in expenses for its share of the estimated costs incurred by Heuro. Additionally, for the year ended December 31, 2018, the Company recorded $0.2 million of expenses incurred by the Company in performing services on behalf of Heuro. The aforementioned expenses were recorded as general and administrative expenses in the Company’s consolidated statement of operations and comprehensive loss. During the year ended December 31, 2019, the Company recorded $0.1 million in cost of sales for services rendered in the Company’s consolidated statement of operations and comprehensive loss. Further for the year ended December 31, 2019, the Company recognized $37 thousand in fee revenue related to its arrangement with HTC and Heuro (see Note 2).

Variable Interest Entities

12 Months Ended

Dec. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Variable Interest Entities

8. 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

Prior to the acquisition of Heuro on October 30, 2019 (see Note 2), 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 7(f)). Prior to the aforementioned acquisition, 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 arose from a profit sharing arrangement with Heuro. In determining whether the Company was the primary beneficiary and whether the Company had 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 had the potential to be economically significant. Following the guidance in ASC 810, although the Company had the obligation to absorb losses prior to October 30, 2019, the Company concluded that it was not the primary beneficiary, as it did not have the power to direct the activities that most significantly affected 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, prior to October 30, 2019, the Company did not consolidate Heuro in its consolidated financial statements nor did the Company have any carrying amounts for assets and liabilities relating to the variable interest in the VIE. Upon completion of the acquisition of Heuro on October 30, 2019, the Company consolidates Heuro’s results in its consolidated financial statements.

Related Party Transactions

12 Months Ended

Dec. 31, 2019

Related Party Transactions

9.	RELATED PARTY TRANSACTIONS

For the years ended December 31, 2019 and 2018, the Company paid approximately $27 thousand and $33 thousand, respectively, in consulting fees to a director of the Company. As of December 31, 2019, the Company owed $5 thousand to a director for consulting services.

During 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. Under the agreement, Montel Media received $15 thousand per month. During the first quarter of 2018, the Company terminated its agreement with Montel Media. Montel Media is owned by Montel Williams, who beneficially owns greater than 5% of the Company’s common stock. The Company paid Montel Media $45 thousand for the year ended December 31, 2018 pursuant to the consulting agreement. The Company made no payments to Montel Media for the year ended December 31, 2019

For the year ended December 31, 2018, a benefit of $0.3 million, which included a foreign exchange gain of $18 thousand 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 provided regulatory advisory services to the Company until it ceased operations during the fourth quarter of 2018. The Company paid Clinvue approximately $0.1 million for consulting services in the year ended December 31, 2018. The Company made no payments to Clinvue for the year ended December 31, 2019.

Sole-Source Cost-Sharing Agreement and Cooperative Research and Development Agreement

12 Months Ended

Dec. 31, 2019

Disclosure Of Cost Sharing Agreement And Cooperative Research And Development Agreement [Abstract]

Sole-Source Cost-Sharing Agreement And Cooperative Research And Development Agreement

10.	SOLE-SOURCE COST-SHARING AGREEMENT AND COOPERATIVE RESEARCH AND DEVELOPMENT AGREEMENT

In July 2015, the Company entered into a sole source cost sharing agreement with the U.S. Army Medical Research and Materiel Command (“USAMRMC”). Under the terms of the contract, the USAMRMC reimbursed the Company up to $3.0 million to conduct a registrational trial investigating the safety and effectiveness of the PoNS device for the treatment of chronic balance deficits due to mmTBI. Reimbursement of expenses under the agreement was based on a schedule of milestones related to the completion of subjects in the trial. The original contract expired on December 31, 2016; however, the Company extended the agreement through December 31, 2017. On November 7, 2017, the Company received another extension of the contract agreement to December 31, 2018.

In addition, during the third quarter of 2017, the Company announced the execution of an extension to its Cooperative Research and Development Agreement with the USAMRMC through 2018 and extended the deadline for commercialization of the PoNS device to December 31, 2021.

In December 2018, the U.S. Army notified the Company that they were amending the U.S. Army 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. The Company satisfied this obligation when it submitted its application for marketing authorization of the PoNS device to the FDA on August 31, 2018, and provided copies of the submission documents to the U.S. Army.

As of December 31, 2018, the Company had received a total of $3.0 million with respect to expenses reimbursed for amounts owed to the Company for completion of development milestones. All reimbursement amounts received are credited directly to the accounts in which the original expenses were recorded, including research and development, wages and salaries, and legal expenses.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Reverse Stock Split

Going Concern Uncertainty

Basis of Presentation

Use of Estimates

Principles of Consolidation

Concentrations of Credit Risk

Receivables

Inventory

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

	As of			As of
	December 31, 2019			December 31, 2018
Raw materials	$	144		$	392
Work-in-process		375			—
Finished goods		129			—
Inventory	$	648		$	392
Inventory reserve		(50	)		—
Total inventory, net of reserve	$	598		$	392

Property and Equipment

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

	As of December 31,
	2019			2018
Leasehold improvement	$	182		$	182
Furniture and fixtures		247			185
Equipment		286			219
Computer hardware and software		182			44
Property and equipment		897			630
Less accumulated depreciation		(185	)		(76	)
Property and equipment, net	$	712		$	554

Depreciation expense of $127 thousand and $59 thousand for the years ended December 31, 2019 and 2018, respectively. During 2019, the Company wrote-off $17 thousand of fully depreciated software.

Business Combinations

The operating results of Heuro have been included in the consolidated statement of operations and comprehensive loss since the date of the acquisition.

The acquisition related costs were $0.1 million and were accounted for as selling, general and administrative expenses in the consolidated statement of operations and comprehensive loss.

Supplemental proforma financial information has not been presented here because the proforma effects of this acquisition are not material to the Company’s reported results for any period presented.

The following table summarizes the recognized fair values of identifiable assets acquired and liabilities assumed as of October 30, 2019:

	October 30, 2019
Assets:	Fair Value
Cash and cash equivalents	$	1
Other receivables		19
Fixed assets		7
Intangibles		564
Goodwill		1,226
Total assets	$	1,817
Liabilities:
Accounts payable		186
Other current liabilities		9
Total liabilities	$	195
Net assets acquired	$	1,622

Goodwill and Other Intangible Assets

Intangible assets as of December 31, 2019 consist of the following:

		As of December 31, 2019
	Useful Life	Gross Carrying Amount		Accumulated Amortization
Customer relationships	1.25 years	$	423	$	(55	)
Acquired proprietary software	5 years		148		(5	)
Internally developed software	3 years		75		(4	)
Total intangible assets		$	646	$	(64	)

Amortization expense related to the intangible assets was $64 thousand for the year ended December 31, 2019.

Amortization expense is anticipated to be as follows in future years:

For the Year Ending December 31,
2020	$	393
2021		83
2022		51
2023		30
2024		25
	$	582

Internally Developed Software Costs

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.

License Revenue

Product Sales, net

Fee Revenue

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.

	Fair Value		Level 1		Level 2		Level 3
December 31, 2019
Liabilities:
Derivative financial instruments	$	5	$	—	$	—	$	5
December 31, 2018
Assets:
Non-current receivable	$	294	$	—	$	—	$	294
Liabilities:
Derivative financial instruments	$	13,769	$	—	$	—	$	13,769

There were no transfers between any of the levels during the years ended December 31, 2019 and 2018.

Basic and Diluted Income (Loss) per Share

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

	For the Year Ended December 31,
	2019			2018
Basic and Diluted
Numerator
Net loss	$	(9,781	)	$	(28,623	)
Denominator
Weighted-average common shares outstanding - basic and diluted		26,352,642			22,786,192
Basic and diluted net loss per share	$	(0.37	)	$	(1.26	)

	For the Year Ended December 31,
	2019		2018
Options outstanding		3,467,292		3,308,049
RSUs		27,697		964
Warrants outstanding		3,043,605		4,004,304
Total		6,538,594		7,313,317

Recent Accounting Pronouncements

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Schedule of Inventory

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

	As of			As of
	December 31, 2019			December 31, 2018
Raw materials	$	144		$	392
Work-in-process		375			—
Finished goods		129			—
Inventory	$	648		$	392
Inventory reserve		(50	)		—
Total inventory, net of reserve	$	598		$	392

Summary of Property and Equipment

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

	As of December 31,
	2019			2018
Leasehold improvement	$	182		$	182
Furniture and fixtures		247			185
Equipment		286			219
Computer hardware and software		182			44
Property and equipment		897			630
Less accumulated depreciation		(185	)		(76	)
Property and equipment, net	$	712		$	554

Summary of Recognized Fair Values of Identifiable Assets Acquired and Liabilities Assumed

The following table summarizes the recognized fair values of identifiable assets acquired and liabilities assumed as of October 30, 2019:

	October 30, 2019
Assets:	Fair Value
Cash and cash equivalents	$	1
Other receivables		19
Fixed assets		7
Intangibles		564
Goodwill		1,226
Total assets	$	1,817
Liabilities:
Accounts payable		186
Other current liabilities		9
Total liabilities	$	195
Net assets acquired	$	1,622

Summary of Intangible Assets

Intangible assets as of December 31, 2019 consist of the following:

		As of December 31, 2019
	Useful Life	Gross Carrying Amount		Accumulated Amortization
Customer relationships	1.25 years	$	423	$	(55	)
Acquired proprietary software	5 years		148		(5	)
Internally developed software	3 years		75		(4	)
Total intangible assets		$	646	$	(64	)

Summary of Anticipated Amortization Expense

Amortization expense is anticipated to be as follows in future years:

For the Year Ending December 31,
2020	$	393
2021		83
2022		51
2023		30
2024		25
	$	582

Summary of Derivative Financial Instruments and Stock-Based Compensation Liability for Non-employee Stock Options

	Fair Value		Level 1		Level 2		Level 3
December 31, 2019
Liabilities:
Derivative financial instruments	$	5	$	—	$	—	$	5
December 31, 2018
Assets:
Non-current receivable	$	294	$	—	$	—	$	294
Liabilities:
Derivative financial instruments	$	13,769	$	—	$	—	$	13,769

Summary of Basic and Diluted Loss per Share

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

	For the Year Ended December 31,
	2019			2018
Basic and Diluted
Numerator
Net loss	$	(9,781	)	$	(28,623	)
Denominator
Weighted-average common shares outstanding - basic and diluted		26,352,642			22,786,192
Basic and diluted net loss per share	$	(0.37	)	$	(1.26	)

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

	For the Year Ended December 31,
	2019		2018
Options outstanding		3,467,292		3,308,049
RSUs		27,697		964
Warrants outstanding		3,043,605		4,004,304
Total		6,538,594		7,313,317

- 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)

12 Months Ended

Dec. 31, 2019

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

	As of December 31,
	2019			2018
Stock price	CAD $1.23			CAD$12.80
Exercise price	CAD $12.25			CAD$10.89
Warrant term	1.28 years			1.71 years
Expected volatility		72.43	%		75.31	%
Risk-free interest rate		1.72	%		1.80	%
Dividend rate		0.00	%		0.00	%

Summary of Warrants Accounted for as Liabilities and Recorded as Derivative Financial Instruments

	Year Ended December 31,
	2019			2018
Fair value of warrants at beginning of year	$	13,769		$	6,941
Issuance of warrants		—			7,372
Exercise of warrants		(35	)		(3,012	)
Fair value of previously classified equity warrants		—			5,049
Fair value of previously classified liability warrants reclassified to additional paid-in capital		—			(2,478	)
Foreign exchange losses (gains)		384			(872	)
Change in fair value of warrants during the year		(14,113	)		769
Fair value of warrants at end of year	$	5		$	13,769

Summary of Warrant Activity

The following is a summary of warrant activity during the years ended December 31, 2019 and 2018:

	Number of Warrants (by currency denomination of exercise price)						Weighted-Average Exercise Price
	CAD$			USD$			CAD$		USD$
Outstanding as of December 31, 2017		1,011,505			1,343,404		$	7.38	$	10.25
Granted		2,476,843			—			12.22		—
Expired		(22,699	)		(136,528	)		5.00		15.00
Exercised		(112,665	)		(555,556	)		9.88		6.75
Outstanding as of December 31, 2018		3,352,984			651,320		$	10.89	$	12.24
Granted		—			—			—		—
Cancelled/Expired		(922,348	)		—			7.50		—
Exercised		(38,351	)		—			7.50		—
Outstanding and exercisable as of December 31, 2019		2,392,285			651,320		$	12.25	$	12.24

Warrants Outstanding and Exercisable

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

Number of Warrants Outstanding		Exercise Price	Expiration Date
	3,795	US$10.75	June 26, 2020
	1,509	US$10.75	July 17, 2020
	270,915	US$12.25	December 22, 2020
	171,020	US$12.25	December 28, 2020
	204,081	US$12.25	December 29, 2020
	2,392,285	CAD$12.25	April 21, 2021
	3,043,605

April 2016 Offering

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

	December 31, 2018			April 1, 2018			Grant Date
Stock price	CAD$12.80			CAD$12.87			CAD$5.45
Exercise price	CAD$7.50			CAD$7.50			CAD$7.50
Warrant term	0.30 years			1.05 years			3.0 years
Expected volatility		83.56	%		71.13	%		83.83	%
Risk-free interest rate		1.64	%		1.60	%		0.60	%
Dividend rate		0.00	%		0.00	%		0.00	%

December 2017 Financing

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

	April 1, 2018			December 29, 2017			December 28, 2017			December 22, 2017
Stock price	$	10.11		$	12.32		$	12.45		$	10.60
Exercise price	$	12.25		$	12.25		$	12.25		$	12.25
Warrant term	2.7 years			3.0 years			3.0 years			3.0 years
Expected volatility		65.40	%		60.24	%		60.24	%		60.24	%
Risk-free interest rate		2.39	%		1.98	%		2.00	%		2.01	%
Dividend rate		0.00	%		0.00	%		0.00	%		0.00	%

April 2018 Offering

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

	December 31, 2019			April 24, 2018			April 13, 2018
Stock price	CAD $1.23			CAD $10.76			CAD $9.85
Exercise price	CAD $12.25			CAD $12.25			CAD $12.25
Warrant term	1.28 years			3.00 years			3.00 years
Expected volatility		72.43	%		64.49	%		64.20	%
Risk-free interest rate		1.72	%		2.02	%		1.99	%
Dividend rate		0.00	%		0.00	%		0.00	%

Share Based Payments (Tables)

12 Months Ended

Dec. 31, 2019

Summary of Stock Option Activity

The following is a summary of stock option activity for the year ended December 31, 2019 and 2018:

				Weighted Average		Aggregate
				Exercise Price		Intrinsic Value
	Number of Options			in USD$		in USD$
Outstanding as of December 31, 2017		2,448,646
Granted		1,011,406			10.12
Forfeited		(53,503	)		9.89
Exercised ⁽¹⁾		(98,500	)		3.10
Outstanding as of December 31, 2018		3,308,049		$	7.14	$	8,308
Granted		1,167,658		$	4.65
Forfeited/Cancelled		(488,415	)		8.53
Exercised ⁽²⁾		(520,000	)		2.77
Outstanding as of December 31, 2019		3,467,292		$	6.76	$	-
Exercisable as of December 31, 2019		1,885,531		$	3.86	$	-

(1) For the year ended December 31, 2018, 8,500 stock options were exercised on a cashless basis resulting in 3,280 shares being withheld in satisfaction of the exercise price.
(2) For the year ended December 31, 2019, 520,000 stock options were exercised on a cashless basis resulting in 483,631 shares being withheld in satisfaction of the exercise price.

Summary of Company’s Restricted Stock Unit Activity

The following is a summary of the Company’s RSU activity for the years ended December 31, 2019 and 2018:

	Number of Restricted Stock Units			Weighted Average Grant Date Fair Value per Unit
Outstanding as of January 1, 2018		1,928		CAD$10.00
Vested and settled during 2018 ⁽¹⁾		(964	)	CAD$10.00
Outstanding as of December 31, 2018		964		CAD$10.00
Granted		27,697		USD$0.61
Vested and settled during 2019⁽¹⁾		(964	)	CAD$10.00
Outstanding as of December 31, 2019		27,697		USD$0.61

(1) Includes 259 RSUs withheld to satisfy required withholding taxes.

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 consolidated statements of operations and comprehensive loss as follows (amounts in thousands):

	2019		2018
Research and development	$	898	$	939
General and administrative		3,793		7,156
Total	$	4,691	$	8,095

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 December 31, 2019:

			Options
			Outstanding
Number of			Remaining								Number of
Options			Contractual Life		Exercise		Fair Value		Grant Date		Options
Outstanding		Expiration Date	(In Years)		Price		Post Modification ⁽¹⁾		Fair Value		Exercisable
	20,000	December 8, 2024		4.94	$	12.72	$	2.18	$	—		20,000
	80,000	December 8, 2024		4.94	$	12.72	$	2.18	$	—		80,000
	20,000	March 16, 2025		5.20	$	12.52	$	2.43	$	—		20,000
	150,000	October 21, 2025		5.80	$	3.20	$	6.57	$	—		150,000
	20,000	December 31, 2025		6.00	$	4.48	$	5.86	$	—		20,000
	595,000	July 13, 2026		6.53	$	5.35	$	5.18	$	—		595,000
	20,000	August 8, 2026		6.60	$	4.98	$	5.42	$	—		20,000
	617,000	April 17, 2027		7.29	$	8.13	$	7.54	$	—		308,500
	6,146	May 18, 2027		7.37	$	7.35	$	4.75	$	—		6,146
	10,000	May 18, 2027		7.37	$	7.35	$	7.65	$	—		5,000
	20,000	August 8, 2027		7.60	$	10.38	$	7.38	$	—		10,000
	20,000	April 9, 2028		8.27	$	9.03	$	8.01	$	—		5,000
	337,500	May 15, 2028		8.37	$	10.99	$	7.89	$	—		183,438
	55,513	August 22, 2028		8.64	$	10.23	$	—	$	7.21		13,878
	375	September 4, 2028		8.67	$	10.19	$	—	$	7.19		375
	50,000	September 10, 2028		8.69	$	10.34	$	—	$	7.30		12,500
	50,000	September 24, 2028		8.73	$	9.71	$	—	$	6.79		12,500
	75,000	October 15, 2028		8.79	$	8.75	$	—	$	6.19		75,000
	10,000	October 29, 2028		8.82	$	9.71	$	—	$	6.87		2,500
	5,000	November 19, 2028		8.88	$	8.00	$	—	$	5.66		5,000
	7,500	January 22, 2029		9.06	$	7.65	$	—	$	5.30		—
	7,500	February 4, 2029		9.09	$	7.26	$	—	$	5.03		—
	543,758	March 28, 2029		9.23	$	6.76	$	—	$	4.62		88,694
	215,000	August 7, 2029		9.60	$	2.03	$	—	$	1.37		—
	40,000	August 19, 2029		9.63	$	1.93	$	—	$	1.30		—
	150,000	September 23, 2029		9.72	$	1.73	$	—	$	1.20		—
	30,000	September 30, 2029		9.74	$	1.65	$	—	$	1.11		—
	20,000	October 1, 2029		9.75	$	1.68	$	—	$	0.98		—
	15,000	October 14, 2029		9.78	$	1.45	$	—	$	0.98		—
	3,190,292											1,633,531

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

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

The fair value of employee and director stock options granted for the years ended December 31, 2019 and 2018 had a weighted average grant date fair value of $3.01 and $7.78 per option, respectively, and they were estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions:

	Year Ended December 31,
	2019			2018
Stock price	$4.65			$11.21
Exercise price	$4.65			$10.12
Expected term	5.42 years			6.25 years
Expected volatility		76.90	%		78.99	%
Risk-free interest rate		1.96	%		2.67	%
Dividend rate		0.00	%		0.00	%

Consultants Stock Options

Summary of Stock Options Outstanding and Exercisable

The following table summarizes stock options outstanding and exercisable by consultants as of December 31, 2019:

			Options
			Outstanding
Number of			Remaining								Number of
Options			Contractual Life		Exercise		Fair Value		Grant Date		Options
Outstanding		Expiration Date	(In Years)		Price		Post Modification ⁽¹⁾		Fair Value		Exercisable
	30,000	December 8, 2024		4.94	$	12.72	$	2.18	$	—		30,000
	110,000	October 28, 2025		5.82	$	3.18	$	6.59	$	—		110,000
	72,000	October 3, 2026		6.75	$	5.15	$	5.35	$	—		72,000
	20,000	May 18, 2027		7.37	$	7.35	$	7.65	$	—		10,000
	15,000	August 8, 2027		7.60	$	10.38	$	7.38	$	—		7,500
	15,000	November 6, 2027		7.84	$	16.20	$	6.98	$	—		7,500
	15,000	August 22, 2028		8.64	$	10.23	$	—	$	8.87		15,000
	277,000											252,000

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

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

Stock options granted to the Company’s consultants for the year ended December 31, 2018 had a weighted average grant date fair value of $8.87 per share, and they were estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions:

	Year Ended December 31,
	2018
Stock price	$10.23
Exercise price	$10.23
Option term	10 years
Expected volatility		90.17	%
Risk-free interest rate		2.82	%
Dividend rate		0.00	%

Summary of Non-Employee Stock Options Accounted for As Derivative Financial Instruments

The following table summarizes non-employee stock options that had been accounted for as derivative financial instruments during the year ended December 31, 2018 (amounts in thousands):

	Year Ended December 31,
	2018
Fair value of non-employee stock options at beginning of year	$	2,637
Exercise of non-employee options		(737	)
Cancelled		—
Foreign exchange gains		(38	)
Change in fair value of non-employee stock options during the year		(656	)
Reclassification to additional paid-in capital		(1,206	)
Fair value of non-employee stock options at end of year	$	—

Non-employee Liability

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

	August 8, 2018
Stock price	CAD$12.14
Exercise price	CAD$4.38
Expected life	0.93 years
Expected volatility		73.18	%
Risk-free interest rate		1.95	%
Dividend rate		0.00	%

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2019

Payables And Accruals [Abstract]

Schedule of Accrued Expenses

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

	As of December 31,
	2019		2018
Employees benefits	$	722	$	876
Professional services		67		518
Legal expense		81		253
Royalty fees		13		—
Franchise fees		28		—
Rent		—		98
Severance		606		66
Other		2		1
	$	1,519	$	1,812

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Components of Net Loss (Income) for Income Tax

The components of net loss (income) are as follows (amounts in thousands):

	Year Ended December 31,
	2019		2018
U.S.	$	7,980	$	29,013
Non-U.S.		1,801		(390	)
	$	9,781	$	28,623

Reconciliation of Income Tax Provision Computed at Statutory Rates

A reconciliation of the income tax provision computed at statutory rates to the reported income tax provision is as follows (amounts in thousands):

	Year Ended December 31,
	2019			2018
Statutory tax rate		21.00	%		21.00	%
Net loss before income taxes	$	9,781		$	28,623
Expected income tax recovery	$	(2,054	)	$	(6,011	)
Increase (decrease) in income tax recovery resulting from:
Derivative liability		(2,964	)		877
Share based payments		949			1,279
Other permanent difference		(213	)		(376	)
Foreign income taxed at foreign rate		(99	)		23
Increase in valuation allowance		4,381			4,208
Income tax expense	$	—		$	—

Components of Deferred Income Tax Assets and Liabilities

The significant components of the Company’s deferred income tax assets and liabilities after applying enacted corporate tax rates are as follows (amounts in thousands):

	As of December 31,
	2019			2018
Deferred income tax assets (liabilities)
Operating losses carried forward	$	21,318		$	16,028
Tax credits		679			1,217
Stock compensation		1,496			1,447
Other		1,293			85
Valuation allowance		(24,786	)		(18,777	)
Net deferred income tax asset	$	—		$	—

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2019

Commitments And Contingencies Disclosure [Abstract]

Schedule of Future Minimum Lease Payments Related to Non-cancellable Operating Lease Commitments

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

For the Year Ending December 31, 2019
Operating lease cost	$	224
Operating lease - operating cash flows	$	246
Weighted average remaining lease term	3.05 years
Weighted average discount rate		15.1	%

Future minimum lease payments under non-cancellable lease as of December 31, 2019 were as follows:
For the Period Ending December 31,
2020	$	253
2021		260
2022		267
2023		10
Total future minimum lease payments		790
Less imputed interest		(153	)
Total liability	$	637
Reported as of December 31, 2019
Current operating lease liability		172
Non-current operating lease liability		465
Total	$	637

Description of Business - Additional Information (Details) $ / shares in Units, $ in Thousands, $ in Millions		12 Months Ended
	Jan. 22, 2018	Dec. 31, 2019 USD ($) $ / shares	Dec. 31, 2019 CAD ($)	Dec. 31, 2018 USD ($) $ / shares
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Date of incorporation		Mar. 13, 2014	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	5
Cash		$ 5,459		$ 25,583
Net loss		9,781		28,623
Accumulated deficit		104,773		94,992
Revenue from the sale of products or services		$ 1,496	$ 0.5	$ 478

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Significant Accounting Policies - Additional Information (Details) $ in Thousands				3 Months Ended		6 Months Ended	12 Months Ended
	Oct. 30, 2019 USD ($) Device Patient	Oct. 30, 2019 CAD ($) Device Patient	Aug. 08, 2018 USD ($)	Dec. 31, 2019 USD ($) Lease shares	Dec. 31, 2018 USD ($) shares	Jun. 30, 2019 USD ($)	Dec. 31, 2019 USD ($) Device Lease Agreement Segment shares	Dec. 31, 2019 CAD ($) Device Agreement Segment	Dec. 31, 2018 USD ($) shares	Dec. 31, 2019 CAD ($) Lease shares	Oct. 30, 2019 CAD ($)	Jan. 01, 2019 USD ($)	Dec. 31, 2018 CAD ($) shares	Sep. 30, 2018 shares	Dec. 31, 2017 shares
Schedule Of Significant Accounting Policies [Line Items]
Revenue							$ 1,496,000	$ 500	$ 478,000
Non-current receivables					$ 294,000				294,000
Accounts receivable				$ 210,000	177,000		210,000		177,000
Allowance for doubtful accounts				200,000			200,000
Refunds from research and development tax credits				200,000	$ 100,000		200,000		100,000
Inventory markdowns to net realizable value							50,000
Depreciation expense							127,000		$ 59,000
Amortization expense related to intangible assets							64,000
Business acquisition, goodwill not expected tax deductible amount				1,200,000			1,200,000
Operating lease ROU asset				552,000			552,000					$ 700,000
Operating lease liabilities				$ 637,000			$ 637,000					$ 700,000
Leases, initial term				12 months			12 months			12 months
Number of operating lease \| Lease				1			1			1
Operating lease ROU asset amortization							$ 100,000
Number of stock options outstanding \| shares				3,467,292	3,308,049		3,467,292		3,308,049	3,467,292			3,308,049		2,448,646
Modified employee stock options outstanding fair value			$ 10,300,000
Reclassification of stock based compensation liability classified stock options				$ 0			$ 0
Number of operating segment \| Segment							1	1
Number of reportable segment \| Segment							1	1
Employee and Non-employee Stock Options
Schedule Of Significant Accounting Policies [Line Items]
Number of stock options outstanding \| shares														2,741,146
Customer Relationships
Schedule Of Significant Accounting Policies [Line Items]
Intangible asset useful life							1 year 3 months	1 year 3 months
Intangible asset amortization method							straight-line	straight-line
Proprietary Technology
Schedule Of Significant Accounting Policies [Line Items]
Intangible asset useful life							5 years	5 years
Intangible asset amortization method							straight-line	straight-line
Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Goodwill impairment loss recognized							$ 0
Heuro Canada Incorporation \| Selling, General and Administrative Expenses
Schedule Of Significant Accounting Policies [Line Items]
Amortization expense related to intangible assets							$ 64,000
Acquisition related costs	$ 100,000
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
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
Equipment
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life							15 years	15 years
Software
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life							3 years	3 years
Amortization expense related to intangible assets							$ 17,000
PoNS
Schedule Of Significant Accounting Policies [Line Items]
Number of devices \| Device							55	55
Quebec
Schedule Of Significant Accounting Policies [Line Items]
Other receivables refunds related to goods, services and sales tax.				100,000			$ 100,000
Revenue from Product Sales
Schedule Of Significant Accounting Policies [Line Items]
Accounts receivable				400,000			400,000
HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Deferred revenue				400,000			$ 400,000
HealthTech Connex, Inc. \| PoNS
Schedule Of Significant Accounting Policies [Line Items]
Number of devices \| Device							55	55
Strategic Alliance Agreement \| HealthTech Connex, Inc. \| Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Potential amount receivable	600,000										$ 750
Strategic Alliance Agreement \| HealthTech Connex, Inc. \| Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Non-current receivables				300,000	$ 300,000		$ 300,000		$ 300,000
Accounts receivable					200,000				200,000
Consideration for license										$ 750			$ 750
License consideration first annual installment										250			250
License consideration second annual installment										250			250
License consideration third annual installment										$ 250			$ 250
Current receivables				200,000			200,000
Receivables				0			0
Contract assets				0	0		0		0
Contract liabilities				0	0		$ 0		0
Share Purchase Agreement \| HealthTech Connex, Inc. \| Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Total consideration amount	1,600,000	$ 2,100
Cash	$ 400,000	$ 500
Share Purchase Agreement \| HealthTech Connex, Inc. \| PoNS \| Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Number of devices \| Device	55	55
Fair value of PoNS	$ 400,000										500
Co-Promotion Agreement \| HealthTech Connex, Inc. \| British Columbia \| PoNS \| Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Fair value of PoNS	$ 300,000										$ 400
Clinical Research and Co-Promotion Agreement \| HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Revenue				5,000
Number of patients to collect data \| Patient	200	200
Initial term of exclusive right	10 years	10 years
Additional renewal term of exclusive right	10 years	10 years
Written notice period for additional renewal term	60 days	60 days
Acquisition date fair value		$ 360
License revenue agreement term							10 years	10 years
License Revenue
Schedule Of Significant Accounting Policies [Line Items]
Revenue							$ 5,000		478,000
License Revenue \| HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Deferred revenue				$ 300,000			300,000
License Revenue \| Strategic Alliance Agreement \| HealthTech Connex, Inc. \| Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Revenue					$ 500,000		37,000		$ 500,000
Neurocatch Device \| HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Cost of goods sold per device						$ 600,000
Neurocatch Device \| Strategic Alliance Agreement \| HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Revenue							1,500,000
Services Performed Using Neurocatch Device \| Strategic Alliance Agreement \| HealthTech Connex, Inc.
Schedule Of Significant Accounting Policies [Line Items]
Revenue							11,000
Fee Revenue
Schedule Of Significant Accounting Policies [Line Items]
Revenue							37,000
Fee Revenue \| HealthTech Connex, Inc. \| Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Revenue							$ 37,000
Percentage of franchise fee revenue						50.00%
Number of franchise agreements \| Agreement							3	3

Significant Accounting Policies - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Raw materials	$ 144	$ 392
Work-in-process	375
Finished goods	129
Inventory	648	392
Inventory reserve	(50)
Total inventory, net of reserve	$ 598	$ 392

Significant Accounting Policies - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Property and equipment	$ 897	$ 630
Less accumulated depreciation	(185)	(76)
Property and equipment, net	712	554
Leasehold Improvement
Property Plant And Equipment [Line Items]
Property and equipment	182	182
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property and equipment	247	185
Equipment
Property Plant And Equipment [Line Items]
Property and equipment	286	219
Computer Hardware and Software
Property Plant And Equipment [Line Items]
Property and equipment	$ 182	$ 44

Significant Accounting Policies - Summary of Recognized Fair Values of Identifiable Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Oct. 30, 2019
Assets:
Goodwill	$ 1,242
Heuro Canada Incorporation
Assets:
Cash and cash equivalents		$ 1
Other receivables		19
Fixed assets		7
Intangibles		564
Goodwill		1,226
Total assets		1,817
Liabilities:
Accounts payable		186
Other current liabilities		9
Total liabilities		195
Net assets acquired		$ 1,622

Significant Accounting Policies - Summary of Intangible Assets (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Finite Lived Intangible Assets [Line Items]
Intangible assets, Gross Carrying Amount	$ 646
Intangible assets, Accumulated Amortization	$ (64)
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Intangible assets, Useful Life	1 year 3 months
Intangible assets, Gross Carrying Amount	$ 423
Intangible assets, Accumulated Amortization	$ (55)
Acquired Proprietary Software
Finite Lived Intangible Assets [Line Items]
Intangible assets, Useful Life	5 years
Intangible assets, Gross Carrying Amount	$ 148
Intangible assets, Accumulated Amortization	$ (5)
Internally Developed Software
Finite Lived Intangible Assets [Line Items]
Intangible assets, Useful Life	3 years
Intangible assets, Gross Carrying Amount	$ 75
Intangible assets, Accumulated Amortization	$ (4)

Significant Accounting Policies - Summary of Anticipated Amortization Expense (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Accounting Policies [Abstract]
2020	$ 393
2021	83
2022	51
2023	30
2024	25
Total	$ 582

Significant Accounting Policies - Summary of Derivative Financial Instruments and Stock-Based Compensation Liability (Details) - Fair Value, Measurements, Recurring - Black Scholes Model - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Derivative Financial Instruments
Liabilities:
Fair value, liabilities	$ 5	$ 13,769
Non-current receivable
Assets:
Fair value, assets		294
Level 3 \| Derivative Financial Instruments
Liabilities:
Fair value, liabilities	$ 5	13,769
Level 3 \| Non-current receivable
Assets:
Fair value, assets		$ 294

Significant Accounting Policies - Summary of Basic and Diluted Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Numerator
Net loss	$ (9,781)	$ (28,623)
Denominator
Weighted-average common shares outstanding - basic and diluted	26,352,642	22,786,192
Basic and diluted net loss per share	$ (0.37)	$ (1.26)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Significant Accounting Policies - Summary of Outstanding Securities Excluded from Computation of Diluted Weighted Shares Outstanding (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share	6,538,594	7,313,317
Options Outstanding
Antidilutive Securities Excluded from Computation of Earnings per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share	3,467,292	3,308,049
RSUs
Antidilutive Securities Excluded from Computation of Earnings per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted loss per share	27,697	964
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	4,004,304

Common Stock and Warrants - Additional Information (Details) $ / shares in Units, $ / shares in Units, $ in Millions																					1 Months Ended	12 Months Ended
	Dec. 31, 2019 $ / shares shares	Nov. 30, 2019 USD ($)	Nov. 22, 2019 USD ($) $ / shares shares	Dec. 31, 2018 CAD ($)	Nov. 30, 2018 USD ($) $ / shares shares	Nov. 19, 2018 USD ($) $ / shares shares	Apr. 24, 2018 USD ($) $ / shares	Apr. 24, 2018 USD ($) $ / shares shares	Apr. 13, 2018 USD ($) $ / shares shares	Apr. 02, 2018 USD ($)	Apr. 01, 2018 USD ($)	Dec. 29, 2017 USD ($) shares	Dec. 28, 2017 USD ($) shares	Dec. 22, 2017 USD ($) shares	Jun. 28, 2017 USD ($) shares	Feb. 16, 2017 USD ($) shares	May 02, 2016 USD ($) shares	May 02, 2016 $ / shares shares	Apr. 18, 2016 USD ($) shares	Apr. 18, 2016 $ / shares shares	Dec. 31, 2017 USD ($) Tranche $ / shares shares	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2018 USD ($) $ / shares shares	Dec. 31, 2019 $ / shares shares	Apr. 18, 2019 shares	Apr. 13, 2018 $ / shares shares
Schedule Of Stockholders Equity [Line Items]
Common stock, shares authorized \| shares	150,000,000																					150,000,000	150,000,000	150,000,000
Common stock, par value \| $ / shares	$ 0.001																					$ 0.001	$ 0.001
Preferred stock, shares authorized \| shares	10,000,000																					10,000,000	10,000,000	10,000,000
Preferred stock, par value \| $ / shares	$ 0.001																					$ 0.001	$ 0.001
Common share, voting rights																						one vote per share
Common share, dividends declared																						$ 0
Share issuance cost and commission paid																						247,000	$ 3,161,000
Class of warrants exercised \| shares	70,900
Gian (loss) change in fair value of derivative financial instruments																						14,113,000	(3,577,000)
Gross proceeds from issuance of common stock																						$ 1,685,000	38,526,000
Proceeds received from exercise of outstanding warrants				$ 0.9
Derivative Financial Instruments Liabilities
Schedule Of Stockholders Equity [Line Items]
Fair value of warrants										$ 2,500,000
Warrants Expiration Date, April 18, 2019
Schedule Of Stockholders Equity [Line Items]
Warrant exercisable price per share \| $ / shares																								$ 12.25
Warrants expiration date																						Dec. 22, 2020
Warrants Seven
Schedule Of Stockholders Equity [Line Items]
Warrant exercisable price per share \| $ / shares	$ 12.25																					$ 12.25
Warrants expiration date																						Dec. 29, 2020
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 stock 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
Class of warrants exercised \| shares																						38,351
Class of warrant or right cancelled due to expiration \| shares																									922,348
Gian (loss) change in fair value of derivative financial instruments											$ (3,300,000)
Increase in derivative financial instruments											4,700,000
Reduction in additional paid in capital											$ 1,400,000
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 in the capital of the Company (a “Common Share’) and one-half of one Common Share purchase warrant (each whole warrant, a “Warrant”).
Over-Allotment Option
Schedule Of Stockholders Equity [Line Items]
Proceeds from issuance of units																	$ 8,100,000
Price per share \| (per share)					$ 8.25		$ 7.47	$ 7.47										$ 5.00
Number of common stock converted by each warrant \| shares																		1
Share issuance cost and commission paid																	$ 100,000
Options exercisable to purchase units \| shares																	13,081
Options exercise price per unit \| $ / shares																		$ 5.00
Offering expiration period																	24 months
Number of shares issued in transaction \| shares																	218,025
Gross proceeds from issuance of units																	$ 900,000
Warrants expiration date																	Apr. 18, 2019
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
Over-Allotment Option \| Warrants Seven
Schedule Of Stockholders Equity [Line Items]
Description of units issued																						Each over-allotment warrant entitles the holder thereof to acquire one additional over-allotment Common Share at an exercise price of CAD$7.50 on or before April 18, 2019
Short Form Prospectus Offering in Canada and U.S. Private Placement and Over-Allotment Option
Schedule Of Stockholders Equity [Line Items]
Gian (loss) change in fair value of derivative financial instruments																							100,000
Public Offering \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Share issuance cost and commission paid																$ 1,200,000
Issuance of common stock in public offering \| shares																1,311,000
Gross proceeds from issuance of common stock																$ 9,200,000
Private Placement \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Proceeds from issuance of units															$ 5,400,000
Share issuance cost and commission paid															$ 9,000
Number of shares issued in transaction \| shares															800,000
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 stock 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 shares issued in transaction \| shares																					646,016
Number of tranches \| Tranche																					3
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
Number of common stock converted by each warrant \| shares									1																	1
Warrants expiration date									Apr. 10, 2021
Gross proceeds from issuance of common stock									$ 16,000,000
Warrants to purchase number of common stock, shares \| shares									2,141,900																	2,141,900
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
November 2018 Offering
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares						$ 8.25
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
Accrued share issuance cost																							$ 100,000
November 2018 Offering \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Issuance of common stock in public offering \| shares						2,121,212
November 2019 Offering
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares			$ 0.35
Gross proceeds from issuance of common stock			$ 1,700,000
Underwriting discounts and commissions paid		$ 100,000
Offering expenses incurred		500,000
Net proceeds from offering		$ 1,100,000
November 2019 Offering \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Issuance of common stock in public offering \| shares			4,815,010

Common Stock and Warrants - Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants (Details)	Dec. 31, 2019 $ / shares	Dec. 31, 2018 $ / shares	Apr. 24, 2018 $ / shares	Apr. 13, 2018 $ / shares	Apr. 01, 2018 $ / shares	Apr. 01, 2018 $ / shares	Dec. 29, 2017 $ / shares	Dec. 28, 2017 $ / shares	Dec. 22, 2017 $ / 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		$ 12.80				$ 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				hsdt:BlackScholesOptionPricingModelMember
Warrants Granted \| December 2017 Financing
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price					$ 10.11		$ 12.32	$ 12.45	$ 10.60
Exercise price					$ 12.25		$ 12.25	$ 12.25	$ 12.25
Warrants and Rights Outstanding, Type [Extensible List]					hsdt:BlackScholesOptionPricingModelMember	hsdt:BlackScholesOptionPricingModelMember	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	$ 1.23		$ 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	$ 1.23	$ 12.80
Exercise price	$ 12.25	$ 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		3 months 18 days			1 year 18 days	1 year 18 days				3 years
Warrant Term \| Warrants Granted \| December 2017 Financing
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term					2 years 8 months 12 days	2 years 8 months 12 days	3 years	3 years	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	1 year 3 months 10 days		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 3 months 10 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		83.56			71.13	71.13				83.83
Expected Volatility \| Warrants Granted \| December 2017 Financing
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input					65.40	65.40	60.24	60.24	60.24
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	72.43		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	72.43	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		1.64			1.60	1.60				0.60
Risk-Free Interest Rate \| Warrants Granted \| December 2017 Financing
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input					2.39	2.39	1.98	2.00	2.01
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	1.72		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	1.72	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				0.00
Dividend Rate \| Warrants Granted \| December 2017 Financing
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	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 - Summary of Warrants Accounted for as Liabilities and Recorded as Derivative Financial Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair value of warrants at beginning of year	$ 13,769	$ 6,941
Issuance of warrants		7,372
Exercise of warrants	(35)	(3,012)
Fair value of previously classified equity warrants		5,049
Fair value of previously classified liability warrants reclassified to additional paid-in capital		(2,478)
Foreign exchange losses (gains)	384	(872)
Change in fair value of warrants during the year	(14,113)	769
Fair value of warrants at end of year	$ 5	$ 13,769

Common Stock and Warrants - Summary of Warrant Activity (Details)			12 Months Ended
	Dec. 31, 2019 $ / shares shares	Dec. 31, 2019 $ / shares shares	Dec. 31, 2019 $ / shares shares	Dec. 31, 2019 $ / shares shares	Dec. 31, 2018 $ / shares shares	Dec. 31, 2018 $ / shares shares
Class Of Warrant Or Right [Line Items]
Number of Warrants, Exercised	(70,900)	(70,900)
CAD
Class Of Warrant Or Right [Line Items]
Number of Warrants, Outstanding			3,352,984	3,352,984	1,011,505	1,011,505
Number of Warrants, Granted					2,476,843	2,476,843
Number of Warrants, Cancelled/Expired			(922,348)	(922,348)	(22,699)	(22,699)
Number of Warrants, Exercised			(38,351)	(38,351)	(112,665)	(112,665)
Number of Warrants, Outstanding					3,352,984	3,352,984
Number of Warrants, Outstanding and exercisable	2,392,285	2,392,285	2,392,285	2,392,285
Weighted-Average Exercise Price, Outstanding \| $ / shares				$ 10.89		$ 7.38
Weighted-Average Exercise Price, Granted \| $ / shares						12.22
Weighted Average Exercise Price, Cancelled/Expired \| $ / shares				7.50		5.00
Weighted-Average Exercise Price, Exercised \| $ / shares				7.50		9.88
Weighted-Average Exercise Price, Outstanding \| $ / shares						$ 10.89
Weighted-Average Exercise Price, Outstanding and exercisable \| $ / shares		$ 12.25		$ 12.25
USD
Class Of Warrant Or Right [Line Items]
Number of Warrants, Outstanding			651,320	651,320	1,343,404	1,343,404
Number of Warrants, Cancelled/Expired					(136,528)	(136,528)
Number of Warrants, Exercised					(555,556)	(555,556)
Number of Warrants, Outstanding					651,320	651,320
Number of Warrants, Outstanding and exercisable	651,320	651,320	651,320	651,320
Weighted-Average Exercise Price, Outstanding \| $ / shares			$ 12.24		$ 10.25
Weighted Average Exercise Price, Cancelled/Expired \| $ / shares					15.00
Weighted-Average Exercise Price, Exercised \| $ / shares					6.75
Weighted-Average Exercise Price, Outstanding \| $ / shares					$ 12.24
Weighted-Average Exercise Price, Outstanding and exercisable \| $ / shares	$ 12.24		$ 12.24

Common Stock and Warrants - Warrants Outstanding and Exercisable (Details)	12 Months Ended
	Dec. 31, 2019 $ / shares shares	Dec. 31, 2019 $ / shares shares
Warrants Expiration Date, June 26, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding \| shares	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 \| shares	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 \| shares	270,915	270,915
Exercise price \| $ / shares		$ 12.25
Expiration Date	Dec. 22, 2020
Warrants Expiration Date, December 22, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding \| shares	171,020	171,020
Exercise price \| $ / shares	$ 12.25
Expiration Date	Dec. 28, 2020
Warrants Expiration Date, December 28, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding \| shares	204,081	204,081
Exercise price \| $ / shares	$ 12.25
Expiration Date	Dec. 29, 2020
Warrants Expiration Date, December 29, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding \| shares	2,392,285	2,392,285
Exercise price \| $ / shares	$ 12.25
Expiration Date	Apr. 21, 2021
Warrants Expiration Date, April 21, 2021
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding \| shares	3,043,605	3,043,605
Exercise price \| $ / shares		$ 12.25

Share Based Payments - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions			3 Months Ended	12 Months Ended
	Aug. 08, 2018	Apr. 01, 2018	Jun. 30, 2017	Dec. 31, 2019	Dec. 31, 2018	May 15, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued				1,167,658	1,011,406
Stock option forfeited					53,503
Fair value of options recorded in stock based compensation liability		$ 10.0
Reclassification of equity-classified stock options to stock-based compensation liability due to change in functional currency		$ 4.2
Reduction to stock-based compensation liability	$ 0.3
Reclassified from liability to equity	$ 10.3
Weighted average exercise price				$ 4.65	$ 10.12
Employee and Director Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued				1,167,658	996,406
Stock option forfeited				138,900
Unrecognized compensation cost related to non-vested stock options outstanding				$ 6.0
Weighted-average remaining vesting period				2 years 9 months 18 days
Weighted average exercise price				$ 4.65	$ 10.12
Weighted average grant date fair value				$ 3.01	$ 7.78
Consultants Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued				0	15,000
Unrecognized compensation cost related to non-vested stock options outstanding				$ 0.1
Weighted-average remaining vesting period				1 year 7 months 6 days
Weighted average exercise price					$ 10.23
Weighted average grant date fair value					$ 8.87
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 shares available for issuance						3,000,000
Common stock remaining available for grant				4,068,771
2016 Omnibus Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock shares available for issuance						2,356,114
2016 Omnibus Incentive Plan \| Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate amount of stock excess award							60,000
2016 Omnibus Incentive Plan \| Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period			3 years
Vesting percentage			25.00%

Share Based Payments - Summary of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Stock Options, Beginning balance outstanding	3,308,049	2,448,646
Number of Stock Options, Granted	1,167,658	1,011,406
Number of Stock Options, Forfeited		(53,503)
Number of Stock Options Forfeited/Cancelled	(488,415)
Number of Stock Options, Exercised	(520,000)	(98,500)
Number of Stock Options, Ending balance outstanding	3,467,292	3,308,049
Number of Stock Options, Exercisable	1,885,531
Weighted Average Exercise Price, Beginning balance outstanding	$ 7.14
Weighted Average Exercise Price, Granted	4.65	$ 10.12
Weighted Average Exercise Price, Forfeited		9.89
Weighted Average Exercise Price, Exercised	2.77	3.10
Weighted Average Exercise Price, Ending balance outstanding	6.76	$ 7.14
Weighted Average Exercise Price, Forfeited/Cancelled	8.53
Weighted Average Exercise Price, Exercisable	$ 3.86
Aggregate Intrinsic Value, Beginning balance outstanding	$ 8,308
Aggregate Intrinsic Value, Ending balance outstanding		$ 8,308

Share Based Payments - Summary of Stock Option Activity (Parenthetical) (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock options exercised on cashless basis	520,000	8,500
Number of shares withheld	483,631	3,280

Share Based Payments - Summary of Stock Options Outstanding and Exercisable (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	3,467,292	3,308,049	2,448,646
Exercise Price	$ 6.76	$ 7.14
Number of Options Exercisable	1,885,531
Employee and Director Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	3,190,292
Grant Date Fair Value	$ 3.01	7.78
Number of Options Exercisable	1,633,531
Employee and Director Stock Options \| Option One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Dec. 08, 2024
Options Outstanding Remaining Contractual Life (In Years)	4 years 11 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 Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	80,000
Expiration Date	Dec. 08, 2024
Options Outstanding Remaining Contractual Life (In Years)	4 years 11 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 Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Mar. 16, 2025
Options Outstanding Remaining Contractual Life (In Years)	5 years 2 months 12 days
Exercise Price	$ 12.52
Fair Value Post Modification	$ 2.43
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	150,000
Expiration Date	Oct. 21, 2025
Options Outstanding Remaining Contractual Life (In Years)	5 years 9 months 18 days
Exercise Price	$ 3.20
Fair Value Post Modification	$ 6.57
Number of Options Exercisable	150,000
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	Dec. 31, 2025
Options Outstanding Remaining Contractual Life (In Years)	6 years
Exercise Price	$ 4.48
Fair Value Post Modification	$ 5.86
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	595,000
Expiration Date	Jul. 13, 2026
Options Outstanding Remaining Contractual Life (In Years)	6 years 6 months 10 days
Exercise Price	$ 5.35
Fair Value Post Modification	$ 5.18
Number of Options Exercisable	595,000
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	Aug. 08, 2026
Options Outstanding Remaining Contractual Life (In Years)	6 years 7 months 6 days
Exercise Price	$ 4.98
Fair Value Post Modification	$ 5.42
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	617,000
Expiration Date	Apr. 17, 2027
Options Outstanding Remaining Contractual Life (In Years)	7 years 3 months 14 days
Exercise Price	$ 8.13
Fair Value Post Modification	$ 7.54
Number of Options Exercisable	308,500
Employee and Director Stock Options \| Option Nine
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)	7 years 4 months 13 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 4.75
Number of Options Exercisable	6,146
Employee and Director Stock Options \| Option Ten
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)	7 years 4 months 13 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 7.65
Number of Options Exercisable	5,000
Employee and Director Stock Options \| Option Eleven
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Aug. 08, 2027
Options Outstanding Remaining Contractual Life (In Years)	7 years 7 months 6 days
Exercise Price	$ 10.38
Fair Value Post Modification	$ 7.38
Number of Options Exercisable	10,000
Employee and Director Stock Options \| Option Twelve
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)	8 years 3 months 7 days
Exercise Price	$ 9.03
Fair Value Post Modification	$ 8.01
Number of Options Exercisable	5,000
Employee and Director Stock Options \| Option Thirteen
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)	8 years 4 months 13 days
Exercise Price	$ 10.99
Fair Value Post Modification	$ 7.89
Number of Options Exercisable	183,438
Employee and Director Stock Options \| Option Fourteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	55,513
Expiration Date	Aug. 22, 2028
Options Outstanding Remaining Contractual Life (In Years)	8 years 7 months 20 days
Exercise Price	$ 10.23
Grant Date Fair Value	$ 7.21
Number of Options Exercisable	13,878
Employee and Director Stock Options \| Option Fifteen
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	375
Expiration Date	Sep. 04, 2028
Options Outstanding Remaining Contractual Life (In Years)	8 years 8 months 1 day
Exercise Price	$ 10.19
Grant Date Fair Value	$ 7.19
Number of Options Exercisable	375
Employee and Director Stock Options \| Option Sixteen
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)	8 years 8 months 8 days
Exercise Price	$ 10.34
Grant Date Fair Value	$ 7.30
Number of Options Exercisable	12,500
Employee and Director Stock Options \| Options Seventeen
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)	8 years 8 months 23 days
Exercise Price	$ 9.71
Grant Date Fair Value	$ 6.79
Number of Options Exercisable	12,500
Employee and Director Stock Options \| Option Eighteen
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)	8 years 9 months 14 days
Exercise Price	$ 8.75
Grant Date Fair Value	$ 6.19
Number of Options Exercisable	75,000
Employee and Director Stock Options \| Option Nineteen
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)	8 years 9 months 25 days
Exercise Price	$ 9.71
Grant Date Fair Value	$ 6.87
Number of Options Exercisable	2,500
Employee and Director Stock Options \| Option Twenty
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	5,000
Expiration Date	Nov. 19, 2028
Options Outstanding Remaining Contractual Life (In Years)	8 years 10 months 17 days
Exercise Price	$ 8.00
Grant Date Fair Value	$ 5.66
Number of Options Exercisable	5,000
Employee and Director Stock Options \| Option Twenty One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	7,500
Expiration Date	Jan. 22, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 21 days
Exercise Price	$ 7.65
Grant Date Fair Value	$ 5.30
Employee and Director Stock Options \| Option Twenty Two
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 1 month 2 days
Exercise Price	$ 7.26
Grant Date Fair Value	$ 5.03
Employee and Director Stock Options \| Option Twenty Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	543,758
Expiration Date	Mar. 28, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 2 months 23 days
Exercise Price	$ 6.76
Grant Date Fair Value	$ 4.62
Number of Options Exercisable	88,694
Employee and Director Stock Options \| Option Twenty Four
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	215,000
Expiration Date	Aug. 07, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 7 months 6 days
Exercise Price	$ 2.03
Grant Date Fair Value	$ 1.37
Employee and Director Stock Options \| Option Twenty Five
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	40,000
Expiration Date	Aug. 19, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 7 months 17 days
Exercise Price	$ 1.93
Grant Date Fair Value	$ 1.30
Employee and Director Stock Options \| Option Twenty Six
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	150,000
Expiration Date	Sep. 23, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 8 months 19 days
Exercise Price	$ 1.73
Grant Date Fair Value	$ 1.20
Employee and Director Stock Options \| Option Twenty Seven
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	30,000
Expiration Date	Sep. 30, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 8 months 26 days
Exercise Price	$ 1.65
Grant Date Fair Value	$ 1.11
Employee and Director Stock Options \| Option Twenty Eight
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	20,000
Expiration Date	Oct. 01, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 9 months
Exercise Price	$ 1.68
Grant Date Fair Value	$ 0.98
Employee and Director Stock Options \| Option Twenty Nine
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	15,000
Expiration Date	Oct. 14, 2029
Options Outstanding Remaining Contractual Life (In Years)	9 years 9 months 10 days
Exercise Price	$ 1.45
Grant Date Fair Value	$ 0.98
Consultants Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	277,000
Grant Date Fair Value		$ 8.87
Number of Options Exercisable	252,000
Consultants Stock Options \| Option One
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	30,000
Expiration Date	Dec. 08, 2024
Options Outstanding Remaining Contractual Life (In Years)	4 years 11 months 8 days
Exercise Price	$ 12.72
Fair Value Post Modification	$ 2.18
Number of Options Exercisable	30,000
Consultants Stock Options \| Option Two
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options Outstanding	110,000
Expiration Date	Oct. 28, 2025
Options Outstanding Remaining Contractual Life (In Years)	5 years 9 months 25 days
Exercise Price	$ 3.18
Fair Value Post Modification	$ 6.59
Number of Options Exercisable	110,000
Consultants 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, 2026
Options Outstanding Remaining Contractual Life (In Years)	6 years 9 months
Exercise Price	$ 5.15
Fair Value Post Modification	$ 5.35
Number of Options Exercisable	72,000
Consultants Stock Options \| Option Four
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)	7 years 4 months 13 days
Exercise Price	$ 7.35
Fair Value Post Modification	$ 7.65
Number of Options Exercisable	10,000
Consultants Stock Options \| Option Five
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)	7 years 7 months 6 days
Exercise Price	$ 10.38
Fair Value Post Modification	$ 7.38
Number of Options Exercisable	7,500
Consultants Stock Options \| Option Six
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)	7 years 10 months 2 days
Exercise Price	$ 16.20
Fair Value Post Modification	$ 6.98
Number of Options Exercisable	7,500
Consultants Stock Options \| Option Seven
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)	8 years 7 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 Employee and Director Stock Options Granted Estimated Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions (Details) - Employee and Director Stock Options - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price	$ 4.65	$ 11.21
Exercise price	$ 4.65	$ 10.12
Expected term	5 years 5 months 1 day	6 years 3 months
Expected volatility	76.90%	78.99%
Risk-free interest rate	1.96%	2.67%
Dividend rate	0.00%	0.00%

Share Based Payments - Schedule of Fair Value of Consultants Stock Options Granted Estimated Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions (Details) - Consultants Stock Options	12 Months Ended
	Dec. 31, 2018 $ / shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price	$ 10.23
Exercise price	$ 10.23
Expected term	10 years
Expected volatility	90.17%
Risk-free interest rate	2.82%
Dividend rate	0.00%

Share Based Payments - Summary of Non-Employee Stock Options Accounted for As Derivative Financial Instruments (Details) - Consultants Stock Options $ in Thousands	12 Months Ended
	Dec. 31, 2018 USD ($)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Fair value of non-employee stock options at beginning of year	$ 2,637
Exercise of non-employee options	(737)
Foreign exchange gains	(38)
Change in fair value of non-employee stock options during the year	(656)
Reclassification to additional paid-in capital	$ (1,206)

Share Based Payments - Schedule of Fair Value of Non-Employee Liability Classified Award Estimated Using Black-Scholes Option Pricing Model With Following Weighted Average Assumptions (Details) - Non-employee Liability	Aug. 08, 2018 $ / shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price	$ 12.14
Exercise price	$ 4.383
Expected term	11 months 4 days
Expected volatility	73.18%
Risk-free interest rate	1.95%
Dividend rate	0.00%

Share Based Payments - Summary of Company's Restricted Stock Unit Activity (Details) - Restricted Stock Units	12 Months Ended
	Dec. 31, 2019 $ / shares shares	Dec. 31, 2019 $ / shares shares	Dec. 31, 2018 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Restricted Stock Units, Beginning balance outstanding	964	964	1,928
Number of Restricted Stock Units, Vested and Settled	(964)	(964)	(964)
Number of Restricted Stock Units, Ending balance outstanding	27,697	27,697	964
Number of Restricted Stock Units, Granted	27,697	27,697
Weighted Average Grant Date Fair Value per Unit, Beginning balance outstanding \| $ / shares		$ 10.00	$ 10.00
Weighted Average Grant Date Fair Value per Unit, Vested and Settled \| $ / shares		$ 10.00	10.00
Weighted Average Grant Date Fair Value per Unit, Ending balance outstanding \| (per share)	$ 0.61		$ 10.00
Weighted Average Grant Date Fair Value per Unit, Granted \| $ / shares	$ 0.61

Share Based Payments - Summary of Company's Restricted Stock Unit Activity (Parenthetical) (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of RSUs withheld for taxes	259	259

Share Based Payments - Summary of Stock Based Compensation Expense is Classified in Consolidated Statement of Operations and Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 4,691	$ 8,095
Research and Development Expense
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	898	939
General and Administrative Expense
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 3,793	$ 7,156

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Payables And Accruals [Abstract]
Employees benefits	$ 722	$ 876
Professional services	67	518
Legal expense	81	253
Royalty fees	13
Franchise fees	28
Rent		98
Severance	606	66
Other	2	1
Total accrued expenses	$ 1,519	$ 1,812

Income Taxes - Components of Net Loss (Income) for Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Components Of Income Tax Expense Benefit Continuing Operations [Abstract]
U.S.	$ 7,980	$ 29,013
Non-U.S.	1,801	(390)
Loss before income taxes	$ 9,781	$ 28,623

Income Taxes - Reconciliation of Income Tax Provision Computed at Statutory Rates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Statutory tax rate	21.00%	21.00%	34.00%
Net loss before income taxes	$ 9,781	$ 28,623
Expected income tax recovery	(2,054)	(6,011)
Increase (decrease) in income tax recovery resulting from:
Derivative liability	(2,964)	877
Share based payments	949	1,279
Other permanent difference	(213)	(376)
Foreign income taxed at foreign rate	(99)	23
Increase in valuation allowance	$ 4,381	$ 4,208

Income Taxes - Components of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred income tax assets (liabilities)
Operating losses carried forward	$ 21,318	$ 16,028
Tax credits	679	1,217
Stock compensation	1,496	1,447
Other	1,293	85
Valuation allowance	$ (24,786)	$ (18,777)

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Line Items]
Net operating loss, domestic	$ 75,300,000
Operating loss carry forwards expiration year	2033
Corporate tax rate	21.00%	21.00%	34.00%
Accrual relating to uncertain tax positions	$ 0
Maximum
Income Taxes [Line Items]
Corporate tax rate			35.00%
Canada
Income Taxes [Line Items]
Accumulated non-capital losses in Canada	$ 3,600,000

Commitments and Contingencies - Additional Information (Details) $ in Thousands, $ in Thousands			1 Months Ended				3 Months Ended		12 Months Ended
	Dec. 29, 2017	Jan. 22, 2013 shares	Mar. 31, 2019	Sep. 30, 2018 Clinic	Jul. 31, 2017 USD ($)	Mar. 31, 2017	Jun. 30, 2019 Clinic	Dec. 31, 2018 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CAD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 CAD ($)	Oct. 30, 2017 USD ($)
Commitments And Contingencies [Line Items]
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
Lease monthly rent plus utilities beginning date					Jan. 31, 2018
Lease annual increase in rental percentage					3.00%
Revenue									$ 1,496	$ 500	$ 478
License Revenue
Commitments And Contingencies [Line Items]
Revenue									5		478
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%
Royalty expense									$ 59		0
A&B Company Limited \| Asset Purchase Agreement
Commitments And Contingencies [Line Items]
Contract penalty payable on failure to obtain FDA clearance													$ 2,000
Altair LLC
Commitments And Contingencies [Line Items]
Percentage of royalty on sales			7.00%
Effective date of notice of termination									May 20, 2019	May 20, 2019
Key Tronic Corporation \| Manufacturing and Supply Agreement
Commitments And Contingencies [Line Items]
Agreement description									On December 29, 2017, HMI (formerly known as NeuroHabilitation Corporation) 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 December 31, 2019, the Company had a $0.1 million obligation to Key Tronic to complete the Company’s forecast for the procurement of materials necessary for the delivery of PoNS devices.	On December 29, 2017, HMI (formerly known as NeuroHabilitation Corporation) 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 December 31, 2019, the Company had a $0.1 million obligation to Key Tronic to complete the Company’s forecast for the procurement of materials necessary for the delivery of PoNS devices.
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
Heuro Canada Incorporation \| Strategic Alliance Agreement
Commitments And Contingencies [Line Items]
Maximum percent of operating budget				50.00%
Net proft and loss basis				50.00%
Expenses incurred in share of estimated cost									100		200
Additional cost of sales for services rendered									100		200
Heuro Canada Incorporation \| Strategic Alliance Agreement \| HealthTech Connex, Inc.
Commitments And Contingencies [Line Items]
Number of founding clinics \| Clinic				3
Number of additional clinics \| Clinic							3
Partial consideration to pay										$ 750		$ 750
License consideration first annual installment										250		250
License consideration second annual installment										250		250
License consideration third annual installment										$ 250		$ 250
Partial consideration granted period				3 years
Maximum percent of operating budget				50.00%
Net proft and loss basis				50.00%
Heuro Canada Incorporation \| Strategic Alliance Agreement \| HealthTech Connex, Inc. \| Canada
Commitments And Contingencies [Line Items]
Number of authorized clinics \| Clinic							5
Heuro Canada Incorporation \| Strategic Alliance Agreement \| HealthTech Connex, Inc. \| License Revenue
Commitments And Contingencies [Line Items]
Revenue								$ 500	$ 37		$ 500

Commitments and Contingencies - Schedule of Future Minimum Lease Payments Related to Non-cancellable Operating Lease Commitments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019
Operating Leases Future Minimum Payments Due [Abstract]
Operating lease cost	$ 224
Operating lease - operating cash flows	$ 246
Weighted average remaining lease term	3 years 18 days
Weighted average discount rate	15.10%
2020	$ 253
2021	260
2022	267
2023	10
Total future minimum lease payments	790
Less imputed interest	(153)
Total liability	637	$ 700
Current operating lease liability	172
Non-current operating lease liability	465
Total	$ 637	$ 700

Variable Interest Entities - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Oct. 30, 2019	Dec. 31, 2018
Variable Interest Entity [Line Items]
Carrying amounts for assets relating to the variable interest	$ 10,347		$ 27,827
Carrying amounts for liabilities relating to the variable interest	$ 4,512		$ 17,973
Heuro Canada Incorporation \| Variable Interest Entity
Variable Interest Entity [Line Items]
Carrying amounts for assets relating to the variable interest		$ 0
Carrying amounts for liabilities relating to the variable interest		$ 0

Related Party Transactions - Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Apr. 30, 2016	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Consulting fee owed to directors			$ 5
Change in fair value of derivative financial instruments			14,113	$ (3,577)
Non-employee Stock Options
Related Party Transaction [Line Items]
Change in fair value of derivative financial instruments				300
Foreign exchange gain				18
Directors
Related Party Transaction [Line Items]
Consulting fees paid			27	33
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			0	45
Consulting monthly fee	$ 15
Clinvue LLC
Related Party Transaction [Line Items]
Consulting fees paid			$ 0	$ 100

Sole-Source Cost-Sharing Agreement and Cooperative Research and Development Agreement - Additional Information (Details) - USAMRMC - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Jul. 31, 2015	Sep. 30, 2017	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Cost Sharing Agreement And Cooperative Research And Development Agreement [Line Items]
Expiration date of original contract			Dec. 31, 2016
Reimbursement received				$ 3,000,000
Cooperative Research and Development Agreement
Schedule Of Cost Sharing Agreement And Cooperative Research And Development Agreement [Line Items]
Expiration year of original contract		2018
Extended expiration date of original contract		Dec. 31, 2021
Maximum
Schedule Of Cost Sharing Agreement And Cooperative Research And Development Agreement [Line Items]
Reimbursed trial cost	$ 3,000,000