0001564590-22-010124 | 10-K | XBRL Viewer | Helius Medical Technologies INC

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash	$ 11,005	$ 3,331
Accounts receivable, net	66	74
Other receivables	185	156
Inventory, net	476	389
Prepaid expenses	862	735
Total current assets	12,594	4,685
Property and equipment, net	409	486
Other assets
Goodwill	763	759
Intangible assets, net	333	527
Operating lease right-of-use asset, net	3	90
Total other assets	1,099	1,376
TOTAL ASSETS	14,102	6,547
Current liabilities
Accounts payable	1,069	747
Accrued liabilities	1,433	1,337
Operating lease liability	3	59
Deferred revenue	148	281
Total current liabilities	2,653	2,424
Non-current liabilities
Operating lease liability		32
Deferred revenue	193	220
TOTAL LIABILITIES	2,846	2,676
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, 2021 and December 31, 2020
Class A Common stock, $0.001 par value; 150,000,000 shares authorized; 3,780,674 and 1,484,362 shares issued and outstanding as of December 31, 2021 and December 31, 2020, respectively	4	1
Additional paid-in capital	149,412	123,872
Accumulated deficit	(137,035)	(118,903)
Accumulated other comprehensive loss	(1,125)	(1,099)
TOTAL STOCKHOLDERS’ EQUITY	11,256	3,871
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 14,102	$ 6,547

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
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	3,780,674	1,484,362
Common Stock, Shares, Outstanding	3,780,674	1,484,362

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue:
Total operating revenue	$ 522	$ 661
Cost of sales:
Cost of product sales	$ 298	$ 388
Type of Cost, Good or Service [Extensible List]	Product	Product
Gross profit	$ 224	$ 273
Operating expenses:
Research and development	5,990	4,582
Selling, general and administrative	12,176	9,714
Amortization expense	200	363
Total operating expenses	18,366	14,659
Operating loss	(18,142)	(14,386)
Other income:
Other income		63
Change in fair value of derivative financial instruments		4
Foreign exchange gain	10	189
Total other income	10	256
Net loss	(18,132)	(14,130)
Other comprehensive loss:
Foreign currency translation adjustments	(26)	(197)
Comprehensive loss	$ (18,158)	$ (14,327)
Net loss per share
Basic	$ (7.38)	$ (11.80)
Diluted	$ (7.38)	$ (11.80)
Weighted average shares outstanding
Basic	2,456,782	1,197,774
Diluted	2,456,782	1,197,774
Product
Revenue:
Total operating revenue	$ 493	$ 625
Franchise
Revenue:
Total operating revenue		9
License
Revenue:
Total operating revenue	$ 29	$ 27

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	At-the-Market Program	March 2020 Offering	October 2020 Private Placement	February 2021 Offering	LPC Purchase Agreement	November 2021 Offering	Common Stock, $0.001 par value	Common Stock, $0.001 par value At-the-Market Program	Common Stock, $0.001 par value March 2020 Offering	Common Stock, $0.001 par value October 2020 Private Placement	Common Stock, $0.001 par value February 2021 Offering	Common Stock, $0.001 par value LPC Purchase Agreement	Common Stock, $0.001 par value November 2021 Offering	Additional Paid-In Capital	Additional Paid-In Capital At-the-Market Program	Additional Paid-In Capital March 2020 Offering	Additional Paid-In Capital October 2020 Private Placement	Additional Paid-In Capital February 2021 Offering	Additional Paid-In Capital LPC Purchase Agreement	Additional Paid-In Capital November 2021 Offering	Accumulated Deficit	Accumulated Other Comprehensive Loss
Beginning Balance at Dec. 31, 2019	$ 5,835							$ 1							$ 111,509							$ (104,773)	$ (902)
Beginning Balance, Shares at Dec. 31, 2019								877,672
Proceeds from the issuance of common stock		$ 5,043	$ 1,348	$ 2,791												$ 5,043	$ 1,348	$ 2,791
Proceeds from the issuance of common stock, Shares									232,526	178,776	187,646
Warrant issued			$ 842	$ 629													$ 842	$ 629
Share issuance costs	(819)														(819)
Settlement of restricted stock units, Shares								7,792
Reverse stock split round down								(50)
Stock-based compensation	2,529														2,529
Foreign currency translation adjustments	(197)																						(197)
Net loss	(14,130)																					(14,130)
Ending Balance at Dec. 31, 2020	3,871							$ 1							123,872							(118,903)	(1,099)
Ending Balance, Shares at Dec. 31, 2020								1,484,362
Proceeds from the issuance of common stock					$ 8,399	$ 577	$ 11,081					$ 1		$ 2					$ 8,398	$ 577	$ 11,079
Proceeds from the issuance of common stock, Shares												744,936	40,000	1,385,031
Warrant issued					$ 2,638														$ 2,638
Share issuance costs	(2,744)														(2,744)
Share issuance costs, Shares								31,958
Proceeds from the exercise of warrants	1,318														1,318
Proceeds from the exercise of warrants, Shares								81,895
Proceeds from the exercise of stock options	$ 2														2
Proceeds from the exercise of stock options, Shares	214							214
Settlement of restricted stock units, Shares								5,012
Issuance of shares to a consultant for services	$ 20														20
Issuance of shares to a consultant for services, Shares								1,929
Stock-based compensation	4,252														4,252
Stock-based compensation, Shares								5,337
Foreign currency translation adjustments	(26)																						(26)
Net loss	(18,132)																					(18,132)
Ending Balance at Dec. 31, 2021	$ 11,256							$ 4							$ 149,412							$ (137,035)	$ (1,125)
Ending Balance, Shares at Dec. 31, 2021								3,780,674

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities
Net loss	$ (18,132)	$ (14,130)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of derivative financial instruments		(4)
Stock-based compensation expense	4,252	2,529
Common shares issued to a consultant for services	20
Unrealized foreign exchange gain	(25)	(182)
Depreciation expense	112	119
Amortization expense	200	363
(Recovery of) provision for doubtful accounts	(22)	140
Provision for inventory reserve		205
Non-cash lease expense	62	225
Intangible asset impairment		184
Loss from disposal of property and equipment	18	110
Gain on lease modification		(56)
Changes in operating assets and liabilities:
Accounts receivable	30	(4)
Other receivables	(29)	226
Inventory	(87)	4
Prepaid expenses	(127)	(125)
Operating lease liability	(63)	(253)
Account payable	369	(635)
Accrued liabilities	194	(280)
Deferred revenue	(160)	(174)
Net cash used in operating activities	(13,388)	(11,738)
Cash flows from investing activities
Purchase of property and equipment	(54)	(63)
Proceeds from sale of property and equipment		61
Internally developed software	(2)	(7)
Net cash used in investing activities	(56)	(9)
Cash flows from financing activities
Proceeds from the issuances of common stock and warrants	22,695	10,653
Share issuance costs	(2,889)	(1,015)
Proceeds from the exercise of stock options and warrants	1,320
Proceeds from Paycheck Protection Program Loan		323
Repayment of Paycheck Protection Program Loan		(323)
Net cash provided by financing activities	21,126	9,638
Effect of foreign exchange rate changes on cash	(8)	(19)
Net increase (decrease) in cash	7,674	(2,128)
Cash at beginning of year	3,331	5,459
Cash at end of year	11,005	3,331
Supplemental schedule of non-cash investing and financing activities
Non-cash share issuance costs	476
Share issuance costs included in accounts payable and accrued liabilities	$ 17	$ 162

Description of Business

12 Months Ended

Dec. 31, 2021

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Description of Business

1.	DESCRIPTION OF BUSINESS

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

The Company’s product, known as the Portable Neuromodulation Stimulator (“PoNS®”), is an innovative non-surgical medical device, inclusive of a controller and mouthpiece, which delivers mild electrical stimulation to the surface of the tongue to provide treatment of gait deficit and is indicated for use in the U.S. as a short term treatment of gait deficit due to mild-to-moderate symptoms from multiple sclerosis (“MS”), and is to be used as an adjunct to a supervised therapeutic exercise program in patients 22 years of age and over by prescription only. The Company is currently accepting prescriptions for PoNS in the U.S., and expects the first commercial sales to occur in the near term. PoNS is authorized for sale in Canada for two indications: (i) PoNS is authorized 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 physical therapy (“PoNS Therapy^TM”); and (ii) PoNS is authorized for use as a short term treatment (14 weeks) of gait deficit due to mild and moderate symptoms from MS and is to be used in conjunction with physical therapy. It has been commercially available in Canada since March 2019. PoNS is authorized for sale as a Class IIa medical device in Australia. The Company is working to establish a distribution partner for Australia but currently does not expect to have commercial sales of PoNS in Australia in 2022.

The Company 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. 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. 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.

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

The Company’s Class A common stock, par value $0.001 per share (“common stock”) is listed on the Nasdaq Capital Market (“Nasdaq”). 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 Toronto Stock Exchange (the “TSX”) on April 18, 2016. The Company voluntarily delisted from the TSX effective as of the close of trading on September 9, 2021. 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 December 31, 2020, the Company completed a 1-for-35 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, 2021, the Company had cash of $11.0 million. For the year ended December 31, 2021, the Company incurred a net loss of $18.1 million and, as of December 31, 2021, its accumulated deficit was $137.0 million. For the year ended December 31, 2021, the Company had $0.5 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 indicate substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are filed. The Company’s consolidated financial statements have been prepared on the basis of continuity of operations, realization of assets and satisfaction of liabilities in the ordinary course of business; no adjustments have been made relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company not continue as a going concern.

The Company intends to fund ongoing activities by utilizing its current cash on hand, cash received from the sale of its PoNS device in Canada and the U.S. and by raising additional capital through equity or debt financings as well as by using its equity line facility entered

into on September 1, 2021 with Lincoln Park Capital Fund, LLC (“Lincoln Park”), which is subject to certain limitations and conditions. 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.

Risks and Uncertainties

COVID-19

On March 11, 2020, the World Health Organization declared the outbreak of a novel coronavirus (“COVID-19”) as a global pandemic, which has spread throughout the U.S. and around the world. The Company’s business, results of operations and financial condition have been and may continue to be adversely impacted by the COVID-19 pandemic and global economic conditions. The outbreak and spread of COVID-19 has significantly increased economic uncertainty. Authorities implemented, and continue to implement, numerous measures to try to contain COVID-19, such as travel bans and restrictions, quarantines, shelter in place orders, and business shutdowns. The COVID-19 pandemic initially led to the closure of PoNS Authorized clinic locations across Canada. While all clinics have re-opened, as of December 31, 2021, they were all operating at reduced capacity, and patients have been and may continue to be less willing to return to these clinics, impacting our commercial activities and our customer engagement efforts. In addition, the resurgence of COVID-19 cases across Canada in the fourth quarter of 2020 and first half of 2021 led to further restrictions on clinic activities. However, the rate of vaccination increased throughout all provinces throughout 2021 facilitating the lifting of some of the previously imposed restrictions. Moreover, the Company’s ability to conduct its ongoing clinical experience programs and clinical trials has been and may be impaired due to trial participants’ attendance being adversely affected by COVID-19. In addition, the COVID-19 pandemic has and may continue to cause delays in the Company’s suppliers’ ability to ship materials that the Company relies upon as well as manufacturing delays as the result of labor shortages. Two of the Company’s suppliers experienced significant labor shortages as a result of COVID-19 from the end of November 2021 through early January 2022 which reduced the available resources needed to build and test product resulting in production delays of the PoNS devices. Disruptions in business or governmental operations due to COVID-19 may delay the timing for the submission and approval of the Company’s marketing applications with regulatory agencies. Further, the economic impact of the COVID-19 pandemic could affect the Company’s ability to access the public markets and obtain necessary capital in order to properly capitalize and continue its operations.

The extent to which the COVID-19 pandemic will continue to impact the Company’s business, including its U.S. commercial launch and sales in Canada, as well as the Company’s results of operations and its financial condition will depend on future developments, which are highly uncertain and cannot be predicted. The Company does not yet know the full extent of the impact of COVID-19 on its future business, operations or the global economy as a whole.

Significant Accounting Policies

12 Months Ended

Dec. 31, 2021

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 fair value-pricing model for stock-based compensation, derivative financial instruments and deferred income tax asset valuation allowance. 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. All intercompany balances and transactions have been eliminated.

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 maintains cash in excess of federally insured limits in certain banks. However, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk related to cash. 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 allowance requires judgment by Company management. As of December 31, 2021, the Company’s accounts receivable of $0.1 million, is net of an allowance for doubtful accounts of $0.4 million and is the result of revenue from product sales. As of December 31, 2020, the Company’s accounts receivable of $0.1 million, is net of an allowance for doubtful accounts of $0.4 million and is the result of revenue from product sales.

Other receivables included Goods and Services Tax (“GST”), Quebec Sales Tax (“QST”) refunds related to the Company’s Canadian expenditures of $0.2 million, and refunds from research and development (“R&D”) tax credits of $1 thousand as of December 31, 2021. Other receivables included and GST and QST refunds related to the Company’s Canadian expenditures of $0.1 million refunds, from rent deposits of $18 thousand and receivable from R&D tax credits of $1 thousand as of December 31, 2020.

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. No inventory markdowns to net realizable value were recorded during the year ended December 31, 2021. Inventory markdowns to net realizable value of $205 thousand were recorded during the year ended December 31, 2020.

As of December 31, 2021 and 2020, inventory consisted of the following (amounts in thousands):

	As of			As of
	December 31, 2021			December 31, 2020
Raw materials	$	171		$	160
Work-in-process		528			440
Finished goods		32			44
Inventory	$	731		$	644
Inventory reserve		(255	)		(255	)
Total inventory, net of reserve	$	476		$	389

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, 2021 and 2020 (amounts in thousands):

	As of December 31,
	2021			2020
Leasehold improvement	$	—		$	64
Furniture and fixtures		65			93
Equipment		373			335
Computer hardware and software		212			197
Property and equipment		650			689
Less accumulated depreciation		(241	)		(203	)
Property and equipment, net	$	409		$	486

Depreciation expense was $112 thousand and $119 thousand for the years ended December 31, 2021 and 2020, respectively.

During the second quarter of 2020, the Company sold furniture and fixtures with a net book value of $118 thousand for $61 thousand. Additionally, the Company abandoned leasehold improvements with a net book value of $53 thousand. The loss on the disposal of the furniture and fixtures and leasehold improvements of $110 thousand was recorded as selling, general and administrative expense in the consolidated statements of operations and comprehensive loss.

During the fourth quarter of 2021, the Company abandoned leasehold improvements with a net book value of $7 thousand and wrote down furniture and fixtures with a net book value of $17 thousand to $6 thousand. The loss on the disposal of the leasehold improvements and furniture and fixtures of $18 thousand was recorded as selling, general and administrative expense in the consolidated statements of operations and comprehensive loss.

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, 2021 is the result of the acquisition of Heuro in October 2019. Goodwill is not amortized, but rather is 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 tests 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.

The Company’s methodology for estimating the fair value of our reporting unit, if required, utilizes the income approach. The income approach is based on the Discounted Cash Flow (“DCF”) method, which is based on the present value of future cash flows. The principal assumptions utilized in the DCF methodology include long-term growth rates, operating margins, discount rates and future economic and market conditions. There can be no assurance that the Company’s estimates and assumptions regarding forecasted cash flow, long-term growth rates and operating margins made for purposes of the annual goodwill impairment test will prove to be accurate predictions of the future.

The COVID-19 pandemic and its continuing impact was considered a triggering event for testing whether goodwill is impaired throughout 2020 and the first half of 2021. The Company performed quantitative assessments at each quarter end in 2020 and at March 31, 2021 and June 30, 2021. As a result of these assessments, the Company determined that the estimated fair value of the reporting unit exceeded the carrying value of the reporting unit. Therefore, the Company concluded that goodwill was not impaired as of any of the aforementioned periods. The Company will continue to monitor the impacts of the COVID-19 pandemic in future periods.

The Company performed a qualitative assessment for its annual impairment analysis as of October 1, 2021. Qualitative factors included in the assessment included, but were not limited to, economic conditions, industry and market conditions, cost factors, overall financial

performance of the reporting unit and reporting unit specific events. Based on that assessment, the Company determined that it was not “more likely than not” that the fair value of its reporting unit was less than its carrying amount and therefore goodwill was not impaired.

The following is a summary of the activity for the years ended December 31, 2021 and December 31, 2020 for goodwill:

Carrying amount at December 31, 2019	$	1,242
Business acquisition fair value allocation adjustment		(503	)
Foreign currency translation		20
Carrying amount at December 31, 2020	$	759
Foreign currency translation		4
Carrying amount at December 31, 2021	$	763

Definite-lived intangibles consist principally of acquired customer relationships, proprietary software and reacquired rights as well as internally developed software. All are amortized straight-line over their estimated useful lives. Amortization expense related to intangible assets was $0.2 million and $0.4 million during the year ended December 31, 2021 and the year ended December 31, 2020, respectively. During the year ended December 31, 2020, the Company incurred an intangible asset impairment loss of $0.2 million related to the customer relationships, all of which was incurred during the first quarter of 2020, which is included in selling, general and administrative expenses in the accompanying consolidated statement of operations and comprehensive loss.

Intangible assets as of December 31, 2021 and December 31, 2020 consist of the following:

		As of December 31, 2021							As of December 31, 2020
	Useful Life	Gross Carrying Amount		Accumulated Amortization			Net Carrying Value		Gross Carrying Amount		Accumulated Amortization			Net Carrying Value
Customer relationships (1)	1.25 years	$	—	$	—		$	-	$	237	$	(228	)	$	9
Acquired proprietary software	5 years		151		(66	)		85		150		(35	)		115
Reacquired rights	3.87 years		505		(283	)		222		503		(152	)		351
Internally developed software	3 years		84		(58	)		26		82		(30	)		52
Total intangible assets		$	740	$	(407	)	$	333	$	972	$	(445	)	$	527

(1)During the year ended December 31, 2021, the Company wrote off $0.2 million of fully amortized customer relationships, all of which occurred during the first quarter of 2021.

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

For the Year Ending December 31,
2022	$	185
2023		123
2024		25
	$	333

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

The Company accounts for its leases under ASU No. 2016-02, Leases. 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, 2021 and 2020, the Company had only one operating lease, which was for its headquarters office in Newtown, Pennsylvania. As of December 31, 2021, the Company modified the existing lease arrangement and in November 2021 entered into a new lease with an initial term commencing January 1, 2022. As the new Lease Agreement is not effective until January 1, 2022, there is no impact to the Company’s financial statements as of December 31, 2021. Operating lease ROU assets and operating lease liabilities are recognized 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 (see Note 7).

Foreign Currency

The Company’s functional currency is the U.S. dollar. 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. Compensation cost is not adjusted for estimated forfeitures, but instead is adjusted upon an actual forfeiture of a stock option.

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 condition.

In accordance with ASU 2018-07, Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”), stock-based payments to non-employees are measured based on the fair value of the equity instrument issued. Compensation expense for non-employee stock awards is recognized over the requisite service period following the measurement of the fair value on the grant date.

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.

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.

Product Sales

Product sales were derived from the sale of the PoNS to clinics in Canada. 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. The Company’s payment terms are defined within each customer’s supply agreement and are all 30 days or less. For the year ended December 31, 2020, the Company recorded $0.6 million in product sales. As of December 31, 2020, the control of 21 of the 55 PoNS devices included as consideration in the Heuro acquisition had been transferred resulting in revenue of $0.1 million being recognized which is included in the aforementioned $0.6 million in product sales for the year ended December 31, 2020. For the year ended December 31, 2021, the Company recorded $0.5 million in product sales. During the year ended December 31, 2021, control of 18 of the 55 PoNS devices included as consideration in the Heuro acquisition had been transferred resulting in revenue of $0.1 million being recognized which is included in the aforementioned $0.5 million in product sales for the year ended December 31, 2021. The fair value of the remaining 16 devices is recorded as deferred revenue of $0.1 million on the consolidated balance sheet. The returns during 2021 were the result of warranty returns for defective products. These returns were insignificant during the year and any future replacements are expected to be insignificant.

Fee Revenue

During the first half of 2020, the Company earned fee revenue of $9 thousand for engaging new neuroplasticity clinics to provide the PoNS Therapy, before terminating these agreements in the second quarter of 2020.

License Revenue

In connection with the Heuro acquisition, the Company entered into a Clinical Research and Co-Promotion Agreement with HTC (the “Co-Promotion Agreement”). Under the Co-Promotion Agreement, subject to certain terms and conditions, the Company granted to HTC the exclusive right to provide the PoNS Therapy 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. The Co-Promotion Agreement had a fair value of CAD$360 thousand at the time of acquisition and a ten-year term. License revenue has been recognized ratably over the ten-year term as the performance obligation is met. During the year ended December 31, 2020, the Company recognized revenues of $27 thousand in license fees associated with the Co-Promotion Agreement. For the year ended December 31, 2021, the Company recognized revenues of $29 thousand in license fees associated with the Co-Promotion Agreement. Revenue not yet recognized of $0.2 million is recorded as deferred revenue on the consolidated balance sheet as of December 31, 2021.

As of December 31, 2021, the Company had recorded $0.1 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, 2020, the Company has recorded $0.1 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.

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.

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.

On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations, increased limitations on qualified charitable contributions, and technical corrections to tax depreciation methods for qualified improvement property. The CARES Act has not had a material impact on the Company’s accounting for income taxes.

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 consolidated statements of operations and comprehensive loss. As of December 31, 2020, the Company’s derivative financial instruments accounted for in accordance with ASC 815 were comprised of warrants issued in connection with public securities offerings. Upon settlement of a derivative financial instrument, the instrument is re-measured at the settlement date and the fair value of the underlying instrument is reclassified to equity (see Note 3).

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.

The last of the warrants accounted for in accordance with ASC 815 expired in April 2021, and as such, as of December 31, 2021, the Company does not hold any derivative financial instruments accounted for in accordance with ASC 815.

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, accounts receivable, other current receivables, operating lease ROU asset, accounts payable, accrued liabilities, operating lease liability and derivative financial instruments. The book values of these instruments, with the exception of derivative financial instruments, non-current lease liability, and operating lease ROU asset, 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 are 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, 2020 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 fair value of the derivative financial instruments as of December 31, 2020 was zero. The warrants classified as liabilities expired in April 2021 and as such, as of December 31, 2021, the Company does not hold any derivative financial instruments accounted for in accordance with ASC 815.

There were no transfers between any of the levels during the years ended December 31, 2021 and 2020.

In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company's assets and liabilities are also subject to nonrecurring fair value measurements. Generally, assets are recorded at fair value on a nonrecurring basis as a result of impairment charges. Due to the COVID-19 pandemic and the related risks and uncertainties, the Company’s customer relationship intangible asset incurred an impairment loss during the year ended December 31, 2020 of $0.2 million, all of which was recorded during the first quarter of 2020, and had a remaining net book value of $9 thousand as of December 31, 2020. The fair value of this intangible asset was determined based on Level 3 measurements within the fair value hierarchy. Inputs to these fair value measurements included estimates of the amount and timing of the asset’s net future discounted cash flows based on historical data, current trends and market conditions. As of December 31, 2021, the Company’s customer relationship intangible asset had been fully amortized and written off.

Basic and Diluted Net Income (Loss) per Share

Earnings or loss per share (“EPS”) is computed by dividing net income (loss) by the weighted average number of shares of common stock 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,
	2021			2020
Basic and Diluted
Numerator
Net loss	$	(18,132	)	$	(14,130	)
Denominator
Weighted-average shares of common stock outstanding - basic and diluted		2,456,782			1,197,774
Basic and diluted net loss per share	$	(7.38	)	$	(11.80	)

No incremental common stock equivalents, consisting of outstanding stock options, warrants and restricted stock units, were included in calculating diluted loss per share because such inclusion would be anti-dilutive given the net loss reported for the years ended December 31, 2021 and 2020. Dilutive common stock equivalents excluded from the computation of diluted weighted average shares outstanding were 1,265,400 and 455,631 for the years ended December 31, 2021 and 2020, respectively.

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 meeting the definition of an SEC filer, excluding entities eligible to be a Smaller Reporting Company (“SRC”) as defined by the SEC, are required to adopt the standard for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. All other entities are required to adopt the standard for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company meets the definition of an SRC and therefore the standard will not be effective until the beginning of 2023. The 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 adopted this standard as of January 1, 2020 and the adoption did not have a material impact on the Company’s 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 adopted this standard on January 1, 2020 and the adoption did not have a material impact on the Company’s consolidated financial statements.

In August 2020, FASB issued ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. The guidance is effective for interim and annual periods beginning after December 15, 2021. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. FASB has specified that an entity should adopt the guidance as of the beginning of its annual fiscal year. The guidance is to be applied using either a full retrospective or modified retrospective method. In applying the full retrospective method, the cumulative effect of the accounting change should be recognized as an adjustment to the opening balance of retained earnings in the first comparative period presented. In applying the modified retrospective method, the cumulative effect of the accounting change should be recognized as an adjustment to the opening balance of retained earnings at the date of adoption. The Company early adopted ASU 2020-06 effective January 1, 2021 under the modified retrospective approach. The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements.

Common Stock and Warrants

12 Months Ended

Dec. 31, 2021

Equity [Abstract]

Common Stock and Warrants

3.	COMMON STOCK AND WARRANTS

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, 2021. 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.

April 2018 Offering

On April 13, 2018, the Company issued 61,197 shares of its common stock and warrants to purchase 61,197 shares of the Company’s common stock in an underwritten public offering at a price of $261.45 per share and accompanying warrant. On April 24, 2018, the Company closed on the sale of an additional 9,179 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 $261.45 per share and accompanying warrants. The Company received net proceeds of $16.3 million from the April 2018 Offering. 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$428.75 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 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 shares of common stock. As of December 31, 2021, 2,025 warrants had been exercised, all during 2018, for gross proceeds of CAD$0.9 million. The remaining 68,351 warrants expired in April 2021.

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.

	April 24, 2018			April 13, 2018
Stock price	CAD $376.60			CAD $344.75
Exercise price	CAD $428.75			CAD $428.75
Warrant term	3.00 years			3.00 years
Expected volatility		64.49	%		64.20	%
Risk-free interest rate		2.02	%		1.99	%
Dividend rate		0.00	%		0.00	%

2020 At The Market Offering

On January 27, 2020, the Company filed a Form S-3 shelf registration under the Securities Act which was declared effective by the SEC on February 6, 2020 (the “2020 Shelf”). In conjunction with the 2020 Shelf, on January 27, 2020, the Company entered into an At The Market Offering Agreement (the “2020 ATM”) with H.C. Wainwright & Co., LLC (“Wainwright”) under which the Company may offer and sell, from time to time at its sole discretion, to or through Wainwright, acting as agent and/or principal, shares of its common stock having an aggregate offering price of up to $11.34 million, which, in March 2020, was subsequently reduced to $9.15 million, including the shares previously sold under the 2020 ATM. The Company terminated the 2020 ATM effective November 25, 2020. For the year ended December 31, 2020, under the 2020 ATM, the Company sold and issued 232,526 shares of its common stock with an aggregated market value of $5.0 million at an average price of $21.68 per share and paid Wainwright a sales commission of approximately $181 thousand related to those shares.

March 2020 Offering

On March 20, 2020, the Company, in a registered direct offering, issued an aggregate of 178,776 shares of its common stock at a price of $12.25 per share. Additionally, the Company issued unregistered warrants in a concurrent private placement to purchase up to 178,776 shares of its common stock at an exercise price of $16.10 per share. Gross proceeds from the offering (the “March 2020 Offering”) were approximately $2.2 million. The underwriting discounts and commissions and offering expenses of $0.3 million were recorded to share issuance costs.

Each warrant issued in connection with the March 2020 Offering entitles the holder to acquire one additional share of common stock at an exercise price of $16.10 per share, which became exercisable on September 20, 2020 and will expire on March 20, 2025. Pursuant to the guidance of ASC 480 Distinguishing Liabilities from Equity and ASC 815 Derivatives and Hedging, the Company has determined that warrants issued in connection with the March 2020 Offering should be classified as equity as partial cash settlement under certain circumstances, charges of transfer taxes and fees and provisions related to market volatility did not preclude equity classification. The relative fair value of these warrants at issuance was approximately $0.8 million and was included in additional paid-in capital. As of December 31, 2021, 81,633 warrants had been exercised, all during the first quarter of 2021, for gross proceeds of $1.3 million.

The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the March 2020 Offering using the Black-Scholes option pricing model as of the date of the closing of the offering on March 20, 2020.

	March 20, 2020
Stock price	$	12.25
Exercise price	$	16.10
Warrant term	5.50 years
Expected volatility		82.41	%
Risk-free interest rate		0.52	%
Dividend rate		0.00	%

October 2020 Offering

On October 26, 2020, the Company issued units consisting of one share and a warrant to purchase 0.50 shares of common stock, with an aggregate issuance of 187,646 shares of common stock and warrants to purchase an aggregate of 93,817 shares of common stock at a purchase price of $18.20 per unit, resulting in gross proceeds of approximately $3.4 million, excluding the proceeds, if any, that the Company may receive in the future from the exercise of the warrants (the “October 2020 Offering”). The Company incurred $0.3 million in share issuance costs, including placement agent fees. The warrants have an initial exercise price of $15.82 per share and are exercisable for a period of three years from the date of issuance. The Company also issued warrants to the placement agent to purchase 961 shares of common stock, with an exercise price of $19.775 per share. An officer of the Company and affiliates of an officer and director of the Company participated in the October 2020 Offering on the same terms and conditions as all other purchasers, except that they paid $18.354 per unit and their warrants have an exercise price of $16.1665 per share.

Pursuant to the securities purchase agreement for the October 2020 Offering, if the Company issues any shares of common stock or common stock equivalents for cash consideration, indebtedness or a combination thereof, with certain exceptions, within twelve months of the closing of the October 2020 Offering, each purchaser who subscribed for at least $250,000 had the right to participate in up to such purchaser’s pro rata portion of 30% of the such subsequent financing on the same terms, conditions and price provided for in the subsequent financing. These participation rights expired on October 26, 2021.

Pursuant to the guidance of ASC 480 Distinguishing Liabilities from Equity and ASC 815 Derivatives and Hedging, the Company has determined that warrants issued in connection with the October 2020 Offering should be classified as equity as charges of transfer taxes and fees and partial cash settlement under certain circumstances did not preclude equity classification. The relative fair value of these warrants at issuance was approximately $0.6 million and was included in additional paid-in capital.

The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the October 2020 Offering using the Black-Scholes option pricing model as of the date of the closing of the offering on October 26, 2020.

	October 26, 2020
Stock price	$	15.92
Exercise price		15.92
Warrant term	3.00 years
Expected volatility		80.91	%
Risk-free interest rate		0.18	%
Dividend rate		0.00	%

February 2021 Offering

On February 1, 2021, in an underwritten public offering (the “February 2021 Offering”), the Company issued 744,936 shares of common stock and warrants to purchase up to an aggregate of 372,468 shares of common stock at a purchase price of $14.82 per unit, consisting of one share and a warrant to purchase 0.50 shares of common stock. The warrants have an initial exercise price of $16.302 per share and are exercisable for a period of five years from the date of issuance. The Company also issued warrants to the underwriter to purchase 29,797 shares of common stock, with an exercise price of $18.525 per share. Net proceeds from the February 2021 Offering after underwriter’s discounts and commission and offering expenses paid by us were approximately $9.6 million. Affiliates of an officer and director participated in the February 2021 Offering on the same terms and conditions as all other purchasers.

Pursuant to the guidance of ASC 480 Distinguishing Liabilities from Equity and ASC 815 Derivatives and Hedging, the Company has determined that warrants issued in connection with the February 2021 Offering should be classified as equity as partial cash settlement under certain circumstances, charges of transfer taxes and fees and provisions related to market volatility did not preclude equity classification. The relative fair value of these warrants at issuance was approximately $2.6 million and was included in additional paid-in capital. As of December 31, 2021, 262 warrants had been exercised, all during the second quarter of 2021, for gross proceeds of $4 thousand.

The following table summarizes the weighted average assumptions used in estimating the fair value of the warrants granted in the February 2021 Offering using the Black-Scholes option pricing model as of the date of the closing of the offering on February 1, 2021.

	February 1, 2021
Stock price	$	14.82
Exercise price		16.47
Warrant term	5.00 years
Expected volatility		75.02	%
Risk-free interest rate		0.42	%
Dividend rate		0.00	%

Lincoln Park Purchase Agreement

On September 1, 2021, the Company entered into a purchase agreement (the “LPC Purchase Agreement”) and a registration rights agreement with Lincoln Park. The LPC Purchase Agreement provides that, subject to the terms and conditions therein, the Company has the right, but not the obligation, to sell from time to time, at its sole discretion, to Lincoln Park up to $15.0 million of shares of its common stock over a 36-month period commencing on September 15, 2021. In addition, under the LPC Purchase Agreement, during the third quarter of 2021, the Company issued 31,958 shares of common stock to Lincoln Park as consideration for Lincoln Park’s commitment to purchase shares of the Company’s common stock. The $0.5 million fair value of the commitment fee shares was recorded as share issuance costs as of September 30, 2021 upon execution of the agreement.

Lincoln Park has no right to require the Company to sell any shares of common stock to Lincoln Park, but Lincoln Park is obligated to make purchases as the Company directs, subject to certain conditions.

The number of shares the Company may sell to Lincoln Park on any single business day (provided that the closing sale price of the common stock is not below the “floor price” stated in the LPC Purchase Agreement) in a regular purchase is 20,000, but that amount may be increased to (i) up to 25,000 shares, provided that the closing sale price of the common stock on the applicable purchase date is not below $20.00 and (ii) up to 30,000 shares, provided that the closing sale price of the common stock on the applicable purchase date is not below $25.00, in each case, subject to a maximum limit of $2.0 million per regular purchase. The purchase price per share for each such regular purchase will be based on prevailing market prices of the Company’s common stock immediately preceding the time of sale as computed under the LPC Purchase Agreement. In addition to regular purchases, the Company may also direct Lincoln Park to purchase other amounts as accelerated purchases or as additional accelerated purchases as set forth in the LPC Purchase Agreement.

Under applicable rules of the Nasdaq Capital Market, the Company may not issue or sell to Lincoln Park under the LPC Purchase Agreement more than 19.99% of the shares of the common stock outstanding immediately prior to the execution of the LPC Purchase Agreement unless (i) the Company obtains stockholder approval to issue shares of Common Stock in excess of such amount to Lincoln Park under the LPC Purchase Agreement in accordance with applicable Nasdaq rules or (ii) the average price of all applicable sales of common stock to Lincoln Park under the LPC Purchase Agreement equals or exceeds $15.1661 per share, such that issuances of common

stock to Lincoln Park under the LPC Purchase Agreement will not be subject to such limitation under applicable Nasdaq rules. In any event, the LPC Purchase Agreement specifically provides that the Company may not issue or sell any shares of its common stock under the LPC Purchase Agreement if such issuance or sale would breach any applicable Nasdaq rules.

In all instances, the LPC Purchase Agreement prohibits the Company from directing Lincoln Park to purchase any shares of its common stock if those shares, when aggregated with all other shares of common stock then beneficially owned by Lincoln Park, would result in Lincoln Park beneficially owning more than 9.99% of the outstanding shares of the Company’s common stock.

The Company has agreed with Lincoln Park that it will not enter into an additional “equity line” or a substantially similar transaction whereby a specific investor is irrevocably bound pursuant to an agreement with the Company to purchase securities over a period of time from the Company at a price based on the market price of the common stock at the time of such purchase for a period defined in the LPC Purchase Agreement. Lincoln Park has covenanted not to cause or engage in any manner whatsoever, any direct or indirect short selling or hedging of the Company’s shares.

Actual sales of common stock to Lincoln Park will depend on a variety of factors to be determined by the Company from time to time, including, among others, market conditions, the trading price of the common stock and determinations by the Company as to the appropriate sources of funding for the Company and its operations. The net proceeds under the LPC Purchase Agreement to the Company will depend on the frequency and prices at which the Company sells shares of its common stock to Lincoln Park.

During the year ended December 31, 2021, all of which occurred during the third quarter of 2021, the Company sold and issued 40,000 shares under the LPC Purchase Agreement, excluding the 31,958 shares issued for the commitment fee, for net proceeds of $0.6 million.

November 2021 Offering

On November 12, 2021, in an underwritten public offering (the “November 2021 Offering”), the Company issued 1,385,031 shares of common stock at a purchase price of $8.00 per share. Net proceeds from the November 2021 Offering after underwriter’s discounts and commission and offering expenses paid by us were approximately $9.9 million. Affiliates of an officer and director participated in the November 2021 Offering on the same terms and conditions as all other purchasers.

Warrants

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, 2021 and 2020 (amounts in thousands):

	Year Ended December 31,
	2021		2020
Fair value of warrants at beginning of year	$	—	$	5
Exercise of warrants		—		—
Foreign exchange losses		—		(1	)
Change in fair value of warrants during the year		—		(4	)
Fair value of warrants at end of year	$	—	$	—

These warrants, which expired in April 2021, were classified as derivative financial instruments in the Company’s consolidated balance sheets and were 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 in the Company’s consolidated statements of operations and comprehensive loss.

The warrants classified as liabilities expired in April 2021 and as such, as of December 31, 2021, the Company does not hold any derivative financial instruments accounted for in accordance with ASC 815. The fair value of all warrants classified as derivative

financial instruments outstanding as of December 31, 2020 were estimated using the Black-Scholes option-pricing model with the following weighted average assumptions:

	As of December 31,
	2020
Stock price	CAD $17.15
Exercise price	CAD $428.75
Warrant term	0.27 years
Expected volatility		64.48	%
Risk-free interest rate		0.06	%
Dividend rate		0.00	%

The following is a summary of warrant activity during the years ended December 31, 2021 and 2020:

	Number of Warrants (by currency denomination of exercise price)						Weighted-Average Exercise Price
	CAD$			USD$			CAD$		USD$
Outstanding as of December 31, 2019		68,351			18,607		$	428.75	$	428.32
Granted		—			273,554			—		16.04
Cancelled/Expired		—			(18,607	)		—		428.32
Exercised		—			—			—		—
Outstanding as of December 31, 2020		68,351			273,554		$	428.75	$	16.04
Granted		—			402,265			—		16.47
Cancelled/Expired		(68,351	)		—			428.75		—
Exercised		—			(81,895	)		—		16.10
Outstanding and exercisable as of December 31, 2021		—			593,924		$	—	$	16.32

The following table summarizes the Company’s warrants outstanding and exercisable as of December 31, 2021:

Number of Warrants Outstanding		Exercise Price	Expiration Date
	97,143	US$16.10	March 20, 2025
	17,431	US$16.1665	October 26, 2023
	76,386	US$15.82	October 26, 2023
	961	US$19.775	October 26, 2023
	372,206	US$16.302	February 1, 2026
	29,797	US$18.525	February 1, 2026
	593,924

- Definition

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

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+ Details

Stock-Based Payments

12 Months Ended

Dec. 31, 2021

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock-Based Payments

4.	SHARE BASED PAYMENTS

2018 Omnibus Incentive Plan

On May 15, 2018, the Company’s Board of Directors authorized and approved the adoption of the 2018 Omnibus Incentive Plan (as amended, the “2018 Plan”), which was effective upon approval by the stockholders of the Company on June 28, 2018 and under which an aggregate of 153,031 shares could be issued. This share reserve is the sum of 85,714 new shares, plus the 67,317 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. On April 20, 2021, the Company’s Board of Directors authorized and approved an amendment, which was effective upon approval by the stockholders of the Company on May 25, 2021, authorizing an additional 565,000 shares of common stock to be issued under 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 (“RSUs”), 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, 2021, there were an aggregate of 138,745 shares of common stock remaining available for issuance under the 2018 Plan.

2021 Inducement Plan

On July 2, 2021, the Company adopted the Helius Medical Technologies, Inc. 2021 Inducement Plan (the “Inducement Plan”), pursuant to which the Company reserved 100,000 shares of its common stock to be used exclusively for grants of awards to individuals who were not previously employees or directors of the Company, as an inducement material to the individuals’ entry into employment with the Company within the meaning of Rule 5635(c)(4) of the Nasdaq Listing Rules. The Inducement Plan was approved by the Company’s Board of Directors without stockholder approval pursuant to Rule 5635(c)(4) of the Nasdaq Listing Rules.

The Inducement Plan permits the grant of non-statutory stock options, stock appreciation rights, restricted stock, restricted stock units, performance stock and cash awards, and other share‑based awards.

As of December 31, 2021, there was an aggregate of 50,500 shares of common stock remaining available for grant under the Company’s Inducement Plan.

Stock Options For the year ended December 31, 2021, the Company issued 584,115 stock options to employees and directors of which 14,200 were forfeited. The Company issued 1,000 stock options to consultants during the same period.

The following is a summary of stock option activity for the year ended December 31, 2021 and 2020:

				Weighted Average
				Remaining		Weighted Average		Aggregate
				Contractual		Exercise Price		Intrinsic Value
	Number of Options			Life (in years)		in USD$		in USD$
Outstanding as of December 31, 2019		99,018			7.78	$	236.63	$	—
Granted		42,988					15.20
Forfeited		(28,448	)				210.57
Exercised		—					—
Outstanding as of December 31, 2020		113,558			7.75	$	159.33	$	—
Granted		585,115				$	14.89
Forfeited/Cancelled		(29,342	)				61.55
Exercised		(214	)				10.50	$	1
Outstanding as of December 31, 2021		669,117			9.03	$	37.36	$	—
Exercisable as of December 31, 2021		281,435			8.50	$	65.23	$	—

Employee and Director Stock Options

As of December 31, 2021, the unrecognized compensation cost related to non-vested stock options outstanding for employees and directors was $2.9 million which will be recognized over a weighted-average remaining vesting period of approximately 3.3 years. Compensation cost is not adjusted for estimated forfeitures, but instead is adjusted upon an actual forfeiture of a stock option.

For the years ended December 31, 2021 and 2020, the Company granted 584,115 and 42,417 stock options, respectively, to employees and directors at a weighted average exercise price of $14.89 and $15.23, respectively. The expected term represents the period of time the stock options are expected to be outstanding and is based on the “simplified method.” Under the “simplified method,” the expected term of an option is presumed to be the mid-point between the vesting date and the end of the contractual term. For the years ended December 31, 2021 and 2020, the Company used the “simplified method” for the expected term of employee and director stock options due to lack of sufficient historical exercise data to provide a reasonable basis upon which to otherwise estimate the expected term of the stock options. The employee and director stock options granted for the years ended December 31, 2021 and 2020 had a weighted average grant date fair value of $10.53 and $9.71 per option, respectively, and they were estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions:

	Year Ended December 31,
	2021			2020
Stock price	$14.98			$15.23
Exercise price	$14.89			$15.23
Expected term	6.99 years			5.32 years
Expected volatility		78.03	%		75.35	%
Risk-free interest rate		1.18	%		0.52	%
Dividend rate		0.00	%		0.00	%

Consultant Stock Options

For the years ended December 31, 2021 and 2020, the Company granted 1,000 and 571 stock options, respectively, to consultants at a weighted average exercise price of $14.20 and $13.58, respectively. Stock options granted to the Company’s consultants for the years ended December 31, 2021 and 2020 had a weighted average grant date fair value of $11.80 and $8.18 per share, respectively, and they were estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions:

	Year Ended December 31,
	2021			2020
Stock price	$14.20			$13.58
Exercise price	$14.20			$13.58
Option term	10.0 years			5.27 years
Expected volatility		84.26	%		73.15	%
Risk-free interest rate		1.57	%		0.33	%
Dividend rate		0.00	%		0.00	%

As of December 31, 2021, the unrecognized compensation cost related to non-vested stock options outstanding for consultants was $10 thousand which will be recognized over a weighted-average remaining vesting period of 0.8 years. Compensation cost is not adjusted for estimated forfeitures, but instead is adjusted upon an actual forfeiture of a stock option.

Restricted Stock Units

Beginning in 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. Subsequent to the March 31, 2021 pay period, no members of the Company’s executive management team continued to elect to receive RSUs in lieu of cash compensation.

During the second quarter of 2021, the Company granted 2,668 RSUs to an officer of the Company under the 2018 Plan that were scheduled to vest on October 2, 2021. The fair value of the RSUs was based on the closing price of the Company’s common stock on the Nasdaq Capital Market on the day of the grant. These RSUs were forfeited during the third quarter of 2021.

During the year ended December 31, 2021, the Company granted 6,343 RSUs to members of the Company’s Board of Directors pursuant to the Non-Employee Director Compensation Policy which vest in twelve monthly installments on the last day of each month. The fair value of the RSUs is based on the closing price of the Company’s common stock on the Nasdaq Capital Market on the day of the grant.

The following is a summary of the Company’s RSU activity for the years ended December 31, 2021 and 2020:

	Number of Restricted Stock Units			Weighted Average Grant Date Fair Value per Unit
Outstanding as of December 31, 2019		788		$	21.17
Granted		7,172			15.25
Settled		(7,792	)		17.81
Outstanding as of December 31, 2020		168		$	13.20
Granted		9,871			15.41
Forfeited		(2,668	)		14.50
Settled		(5,012	)		15.66
Outstanding as of December 31, 2021		2,359		$	15.76

Unrestricted Stock

On April 1, 2021, the Company granted 5,337 shares of unrestricted common stock to an officer of the Company under the 2018 Plan.

During the year ended December 31, 2021, all of which occurred during the fourth quarter of 2021, the Company granted 1,929 shares of unrestricted common stock to a consultant of the Company under the 2018 Plan.

Stock-Based Compensation Expense

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

	2021		2020
Research and development	$	693	$	933
Cost of sales	$	7	$	(1	)
General and administrative		3,552		1,597
Total	$	4,252	$	2,529

Stock-based compensation expense for the year ended December 31, 2020, was reduced by $0.1 million related to the forfeiture of stock options as a result of the departure of our former chief executive officer. Stock-based compensation expense for the year ended December 31, 2021 included $0.5 million in expense related to the accelerated vesting of stock options as a result of the departure of our former chief operating officer in July 2021.

Accrued Expenses

12 Months Ended

Dec. 31, 2021

Payables And Accruals [Abstract]

Accrued Expenses

5.	ACCRUED EXPENSES

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

	As of December 31,
	2021		2020
Employees benefits	$	712	$	496
Professional services		174		292
Legal expense		23		133
Royalty fees		10		12
Franchise fees		193		—
Severance		258		347
Other		63		57
	$	1,433	$	1,337

Accrued severance expenses as of December 31, 2021 included $0.3 million in severance costs related to the departure of our former chief operating officer in July 2021.

Income Taxes

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Income Taxes

6.	INCOME TAXES

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

	Year Ended December 31,
	2021		2020
U.S.	$	16,589	$	12,362
Non-U.S.		1,543		1,768
	$	18,132	$	14,130

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,
	2021			2020
Statutory tax rate		21.00	%		21.00	%
Net loss before income taxes	$	18,132		$	14,130
Expected income tax recovery	$	(3,808	)	$	(2,967	)
Increase (decrease) in income tax recovery resulting from:
Derivative liability		—			(1	)
Share based payments		810			415
Other permanent difference		(103	)		(21	)
Foreign income taxed at foreign rate		(85	)		(97	)
Increase in valuation allowance		3,186			2,671
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,
	2021			2020
Deferred income tax assets (liabilities)
Operating losses carried forward	$	27,514		$	24,576
Tax credits		987			882
Stock compensation		1,715			1,616
Other		1,006			1,099
Valuation allowance		(31,222	)		(28,173	)
Net deferred income tax asset	$	—		$	—

As of December 31, 2021, the Company has accumulated non-capital losses totaling $6.7 million in Canada, Federal net operating losses of $98.2 million in the U.S., and State net operating losses of $64.9 million in the U.S. which may be available to carry forward and offset future years’ taxable income. Federal net operating losses of $39.6 million and all State net operating losses of $64.9 million begin to expire starting in 2033 through 2041. The remaining $58.6 million of the Federal net operating losses are available to be carried forward indefinitely.

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. The Company believes it is possible an ownership change has occurred and that Federal

net operating losses of $39.6 million and State net operating losses of $64.9 million may be materially limited and expire prior to being utilized.

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, 2021, 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.

- Definition

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

+ References

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+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2021

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 91,628 shares of common stock to ANR, 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, 2021 and 2020, the Company recorded approximately $20 thousand and $22 thousand, respectively, in royalty expenses in its consolidated statement of operations.

(b)

In March 2017, the Company entered into a lease for office space in Newtown, Pennsylvania. The initial term of the lease was 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. Lease extension options were not included in the lease term as it was not reasonably certain that the Company would elect to utilize the option to extend. Monthly rent plus utilities were approximately $20 thousand per month beginning in January 2018 with a 3% annual increase.

In May 2020, the Company terminated its lease and entered into a new lease (the “Lease Amendment”) for a smaller footprint of the current office space in Newtown, Pennsylvania. Lease payments under the original contract will be made through December 2020. The Lease Amendment was determined to be a partial termination that qualified as a change of accounting of the existing lease and not a separate contract. As such, the ROU assets and operating lease liabilities were remeasured using an incremental borrowing rate at the date of modification. The carrying value of the ROU asset decreased on a basis proportionate to the partial termination by approximately $0.4 million and the related lease liability decreased by approximately $0.4 million. The Company recorded a gain of approximately $0.1 million resulting from the difference between the reduction in the lease liability and the proportionate reduction of the ROU asset. This amount is recorded as a component of other income in the consolidated statement of operations and comprehensive loss for the year ended December 31, 2020. The initial lease term of the Lease Amendment was from July 1, 2020 through June 30, 2021, with options to extend for successive six month periods. Two lease extension options were included in the lease term as it was reasonably certain that the Company would elect to utilize the option to extend for this period of time. Monthly rent plus utilities will be approximately $5 thousand per month beginning in January 2021 with a 3% annual increase.

In January 2021, the lease term of the Lease Amendment was amended to go through September 30, 2021, with options to extend monthly thereafter. The expected lease termination date remained June 30, 2021. The Company extended month to month commencing October 1, 2021.

In November 2021, the Company entered into a new lease (the “Lease Agreement”) for 1,780 square feet of dedicated office space to serve as the Company’s headquarters in Newtown, Pennsylvania. The initial term of the lease is from January 1, 2022 through March 31, 2025. Monthly rent plus utilities is approximately $4 thousand per month with a 3% annual increase. As a result of entering into the Lease Agreement, the Company’s assessment of the lease term of the Lease Amendment changed from terminating on June 30, 2022 to terminating on January 15, 2022. The termination was determined to be a remeasurement of the existing Lease Amendment due to the change in term assessment. As such, the ROU assets and operating lease liabilities were remeasured using an incremental borrowing rate at the date of modification. The carrying value of the ROU asset decreased on a basis proportionate basis by approximately $29 thousand and the related lease liability decreased by approximately $29 thousand. The Company recorded a gain of less than $1 thousand resulting from the difference between the reduction in the lease liability and the proportionate reduction of the ROU asset. This amount is recorded as a component of other income in the consolidated statement of operations and comprehensive loss for the year ended December 31, 2021. As the new Lease Agreement is not effective until January 1, 2022, there is no impact to the Company’s financial statements as of December 31, 2021.

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

For the Year Ending December 31,	2021			2020
Operating lease cost	$	8		$	107
Operating lease - operating cash flows	$	63		$	253
Weighted average remaining lease term	0.04 years			1.50 years
Weighted average discount rate		3.3	%		7.2	%

Future minimum lease payments under non-cancellable lease as of December 31, 2021 were as follows:
For the Period Ending December 31,
2021	$	3
Total future minimum lease payments		3
Less imputed interest		—
Total liability	$	3

Reported as of December 31,	2021			2020
Current operating lease liability		3			59
Non-current operating lease liability		—			32
Total	$	3		$	91

(c)

On December 29, 2017, HMI (formerly known as NeuroHabilitation Corporation) entered into a Manufacturing and Supply Agreement (“MSA”) with Keytronic Corporation (“Keytronic”), 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 Keytronic 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. On June 1, 2020, HMI extended the existing manufacturing agreement with Keytronic for a second three year term from December 29, 2020 until December 31, 2023. As of December 31, 2021, the Company did not have any outstanding commitments to Keytronic to complete the Company’s forecast for the procurement of materials necessary for the delivery of PoNS devices.

(d)

The Company was granted a $323 thousand loan on April 13, 2020 under the Paycheck Protection Program (the “PPP Loan”) established under the CARES Act. The Company planned to use the proceeds from the PPP Loan for covered payroll costs, rent and utilities in accordance with the relevant terms and conditions of the CARES Act. However, based upon subsequent guidance issued by the Federal Government, including a presumption that publicly traded companies may not be eligible for a PPP loan, the Company returned the PPP Loan proceeds in May 2020 and paid interest for the period of time the loan was outstanding.

Related Party Transactions

12 Months Ended

Dec. 31, 2021

Related Party Transactions

8.	RELATED PARTY TRANSACTIONS

For the year ended December 31, 2020, the Company paid approximately $5 thousand in consulting fees to a director of the Company. No consulting fees were paid to this director during the year ended December 31, 2021.

An officer of the Company and affiliates of an officer and director subscribed for units in the Company’s October 2020 Offering (see Note 3).

Affiliates of an officer and director participated in the February 2021 Offering and the November 2021 Offering on the same terms and conditions as all other purchasers.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Reverse Stock Split

Going Concern Uncertainty

Risks and Uncertainties

COVID-19

Basis of Presentation

Use of Estimates

Principles of Consolidation

Concentrations of Credit Risk

Receivables

Inventory

As of December 31, 2021 and 2020, inventory consisted of the following (amounts in thousands):

	As of			As of
	December 31, 2021			December 31, 2020
Raw materials	$	171		$	160
Work-in-process		528			440
Finished goods		32			44
Inventory	$	731		$	644
Inventory reserve		(255	)		(255	)
Total inventory, net of reserve	$	476		$	389

Property and Equipment

The following tables summarizes the Company’s property and equipment as of December 31, 2021 and 2020 (amounts in thousands):

	As of December 31,
	2021			2020
Leasehold improvement	$	—		$	64
Furniture and fixtures		65			93
Equipment		373			335
Computer hardware and software		212			197
Property and equipment		650			689
Less accumulated depreciation		(241	)		(203	)
Property and equipment, net	$	409		$	486

Depreciation expense was $112 thousand and $119 thousand for the years ended December 31, 2021 and 2020, respectively.

Goodwill and Other Intangible Assets

The following is a summary of the activity for the years ended December 31, 2021 and December 31, 2020 for goodwill:

Carrying amount at December 31, 2019	$	1,242
Business acquisition fair value allocation adjustment		(503	)
Foreign currency translation		20
Carrying amount at December 31, 2020	$	759
Foreign currency translation		4
Carrying amount at December 31, 2021	$	763

Intangible assets as of December 31, 2021 and December 31, 2020 consist of the following:

		As of December 31, 2021							As of December 31, 2020
	Useful Life	Gross Carrying Amount		Accumulated Amortization			Net Carrying Value		Gross Carrying Amount		Accumulated Amortization			Net Carrying Value
Customer relationships (1)	1.25 years	$	—	$	—		$	-	$	237	$	(228	)	$	9
Acquired proprietary software	5 years		151		(66	)		85		150		(35	)		115
Reacquired rights	3.87 years		505		(283	)		222		503		(152	)		351
Internally developed software	3 years		84		(58	)		26		82		(30	)		52
Total intangible assets		$	740	$	(407	)	$	333	$	972	$	(445	)	$	527

(1)During the year ended December 31, 2021, the Company wrote off $0.2 million of fully amortized customer relationships, all of which occurred during the first quarter of 2021.

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

For the Year Ending December 31,
2022	$	185
2023		123
2024		25
	$	333

Internally Developed Software Costs

Leases

Foreign Currency

Stock-Based Compensation

Revenue Recognition

(i)

identify the contract(s) with a customer;

(ii)

identify the performance obligations in the contract;

(iii)

determine the transaction price;

(iv)

allocate the transaction price to the performance obligations in the contract; and

(v)

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

Product Sales

Fee Revenue

License 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.

There were no transfers between any of the levels during the years ended December 31, 2021 and 2020.

Basic and Diluted Net 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,
	2021			2020
Basic and Diluted
Numerator
Net loss	$	(18,132	)	$	(14,130	)
Denominator
Weighted-average shares of common stock outstanding - basic and diluted		2,456,782			1,197,774
Basic and diluted net loss per share	$	(7.38	)	$	(11.80	)

Recent Accounting Pronouncements

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of Inventory

As of December 31, 2021 and 2020, inventory consisted of the following (amounts in thousands):

	As of			As of
	December 31, 2021			December 31, 2020
Raw materials	$	171		$	160
Work-in-process		528			440
Finished goods		32			44
Inventory	$	731		$	644
Inventory reserve		(255	)		(255	)
Total inventory, net of reserve	$	476		$	389

Summary of Property and Equipment

The following tables summarizes the Company’s property and equipment as of December 31, 2021 and 2020 (amounts in thousands):

	As of December 31,
	2021			2020
Leasehold improvement	$	—		$	64
Furniture and fixtures		65			93
Equipment		373			335
Computer hardware and software		212			197
Property and equipment		650			689
Less accumulated depreciation		(241	)		(203	)
Property and equipment, net	$	409		$	486

Summary of Activity for Goodwill

The following is a summary of the activity for the years ended December 31, 2021 and December 31, 2020 for goodwill:

Carrying amount at December 31, 2019	$	1,242
Business acquisition fair value allocation adjustment		(503	)
Foreign currency translation		20
Carrying amount at December 31, 2020	$	759
Foreign currency translation		4
Carrying amount at December 31, 2021	$	763

Summary of Intangible Assets

Intangible assets as of December 31, 2021 and December 31, 2020 consist of the following:

		As of December 31, 2021							As of December 31, 2020
	Useful Life	Gross Carrying Amount		Accumulated Amortization			Net Carrying Value		Gross Carrying Amount		Accumulated Amortization			Net Carrying Value
Customer relationships (1)	1.25 years	$	—	$	—		$	-	$	237	$	(228	)	$	9
Acquired proprietary software	5 years		151		(66	)		85		150		(35	)		115
Reacquired rights	3.87 years		505		(283	)		222		503		(152	)		351
Internally developed software	3 years		84		(58	)		26		82		(30	)		52
Total intangible assets		$	740	$	(407	)	$	333	$	972	$	(445	)	$	527

(1)During the year ended December 31, 2021, the Company wrote off $0.2 million of fully amortized customer relationships, all of which occurred during the first quarter of 2021.

Summary of Anticipated Amortization Expense

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

For the Year Ending December 31,
2022	$	185
2023		123
2024		25
	$	333

Summary of Basic and Diluted Net 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,
	2021			2020
Basic and Diluted
Numerator
Net loss	$	(18,132	)	$	(14,130	)
Denominator
Weighted-average shares of common stock outstanding - basic and diluted		2,456,782			1,197,774
Basic and diluted net loss per share	$	(7.38	)	$	(11.80	)

Common Stock and Warrants (Tables)

12 Months Ended

Dec. 31, 2021

Schedule Of Weighted Average Assumptions Used For Fair Value Of Warrants

financial instruments outstanding as of December 31, 2020 were estimated using the Black-Scholes option-pricing model with the following weighted average assumptions:

	As of December 31,
	2020
Stock price	CAD $17.15
Exercise price	CAD $428.75
Warrant term	0.27 years
Expected volatility		64.48	%
Risk-free interest rate		0.06	%
Dividend rate		0.00	%

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

	Year Ended December 31,
	2021		2020
Fair value of warrants at beginning of year	$	—	$	5
Exercise of warrants		—		—
Foreign exchange losses		—		(1	)
Change in fair value of warrants during the year		—		(4	)
Fair value of warrants at end of year	$	—	$	—

Summary of Warrant Activity

The following is a summary of warrant activity during the years ended December 31, 2021 and 2020:

	Number of Warrants (by currency denomination of exercise price)						Weighted-Average Exercise Price
	CAD$			USD$			CAD$		USD$
Outstanding as of December 31, 2019		68,351			18,607		$	428.75	$	428.32
Granted		—			273,554			—		16.04
Cancelled/Expired		—			(18,607	)		—		428.32
Exercised		—			—			—		—
Outstanding as of December 31, 2020		68,351			273,554		$	428.75	$	16.04
Granted		—			402,265			—		16.47
Cancelled/Expired		(68,351	)		—			428.75		—
Exercised		—			(81,895	)		—		16.10
Outstanding and exercisable as of December 31, 2021		—			593,924		$	—	$	16.32

Warrants Outstanding and Exercisable

The following table summarizes the Company’s warrants outstanding and exercisable as of December 31, 2021:

Number of Warrants Outstanding		Exercise Price	Expiration Date
	97,143	US$16.10	March 20, 2025
	17,431	US$16.1665	October 26, 2023
	76,386	US$15.82	October 26, 2023
	961	US$19.775	October 26, 2023
	372,206	US$16.302	February 1, 2026
	29,797	US$18.525	February 1, 2026
	593,924

April 2018 Offering

Schedule Of Weighted Average Assumptions Used For Fair Value Of Warrants

	April 24, 2018			April 13, 2018
Stock price	CAD $376.60			CAD $344.75
Exercise price	CAD $428.75			CAD $428.75
Warrant term	3.00 years			3.00 years
Expected volatility		64.49	%		64.20	%
Risk-free interest rate		2.02	%		1.99	%
Dividend rate		0.00	%		0.00	%

March 2020 Offering

Schedule Of Weighted Average Assumptions Used For Fair Value Of Warrants

	March 20, 2020
Stock price	$	12.25
Exercise price	$	16.10
Warrant term	5.50 years
Expected volatility		82.41	%
Risk-free interest rate		0.52	%
Dividend rate		0.00	%

October 2020 Private Placement Offering

Schedule Of Weighted Average Assumptions Used For Fair Value Of Warrants

	October 26, 2020
Stock price	$	15.92
Exercise price		15.92
Warrant term	3.00 years
Expected volatility		80.91	%
Risk-free interest rate		0.18	%
Dividend rate		0.00	%

February 2021 Offering

Schedule Of Weighted Average Assumptions Used For Fair Value Of Warrants

	February 1, 2021
Stock price	$	14.82
Exercise price		16.47
Warrant term	5.00 years
Expected volatility		75.02	%
Risk-free interest rate		0.42	%
Dividend rate		0.00	%

Stock-Based Payments (Tables)

12 Months Ended

Dec. 31, 2021

Summary of Company's Stock Option Activity

The following is a summary of stock option activity for the year ended December 31, 2021 and 2020:

				Weighted Average
				Remaining		Weighted Average		Aggregate
				Contractual		Exercise Price		Intrinsic Value
	Number of Options			Life (in years)		in USD$		in USD$
Outstanding as of December 31, 2019		99,018			7.78	$	236.63	$	—
Granted		42,988					15.20
Forfeited		(28,448	)				210.57
Exercised		—					—
Outstanding as of December 31, 2020		113,558			7.75	$	159.33	$	—
Granted		585,115				$	14.89
Forfeited/Cancelled		(29,342	)				61.55
Exercised		(214	)				10.50	$	1
Outstanding as of December 31, 2021		669,117			9.03	$	37.36	$	—
Exercisable as of December 31, 2021		281,435			8.50	$	65.23	$	—

Summary of Company's Restricted Stock Award Activity

The following is a summary of the Company’s RSU activity for the years ended December 31, 2021 and 2020:

	Number of Restricted Stock Units			Weighted Average Grant Date Fair Value per Unit
Outstanding as of December 31, 2019		788		$	21.17
Granted		7,172			15.25
Settled		(7,792	)		17.81
Outstanding as of December 31, 2020		168		$	13.20
Granted		9,871			15.41
Forfeited		(2,668	)		14.50
Settled		(5,012	)		15.66
Outstanding as of December 31, 2021		2,359		$	15.76

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):

	2021		2020
Research and development	$	693	$	933
Cost of sales	$	7	$	(1	)
General and administrative		3,552		1,597
Total	$	4,252	$	2,529

Employee and Director Stock Options

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

The employee and director stock options granted for the years ended December 31, 2021 and 2020 had a weighted average grant date fair value of $10.53 and $9.71 per option, respectively, and they were estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions:

	Year Ended December 31,
	2021			2020
Stock price	$14.98			$15.23
Exercise price	$14.89			$15.23
Expected term	6.99 years			5.32 years
Expected volatility		78.03	%		75.35	%
Risk-free interest rate		1.18	%		0.52	%
Dividend rate		0.00	%		0.00	%

Consultants Stock Options

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

Stock options granted to the Company’s consultants for the years ended December 31, 2021 and 2020 had a weighted average grant date fair value of $11.80 and $8.18 per share, respectively, and they were estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions:

	Year Ended December 31,
	2021			2020
Stock price	$14.20			$13.58
Exercise price	$14.20			$13.58
Option term	10.0 years			5.27 years
Expected volatility		84.26	%		73.15	%
Risk-free interest rate		1.57	%		0.33	%
Dividend rate		0.00	%		0.00	%

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2021

Payables And Accruals [Abstract]

Schedule of Accrued Expenses

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

	As of December 31,
	2021		2020
Employees benefits	$	712	$	496
Professional services		174		292
Legal expense		23		133
Royalty fees		10		12
Franchise fees		193		—
Severance		258		347
Other		63		57
	$	1,433	$	1,337

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Components of Net Loss for Income Tax

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

	Year Ended December 31,
	2021		2020
U.S.	$	16,589	$	12,362
Non-U.S.		1,543		1,768
	$	18,132	$	14,130

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,
	2021			2020
Statutory tax rate		21.00	%		21.00	%
Net loss before income taxes	$	18,132		$	14,130
Expected income tax recovery	$	(3,808	)	$	(2,967	)
Increase (decrease) in income tax recovery resulting from:
Derivative liability		—			(1	)
Share based payments		810			415
Other permanent difference		(103	)		(21	)
Foreign income taxed at foreign rate		(85	)		(97	)
Increase in valuation allowance		3,186			2,671
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,
	2021			2020
Deferred income tax assets (liabilities)
Operating losses carried forward	$	27,514		$	24,576
Tax credits		987			882
Stock compensation		1,715			1,616
Other		1,006			1,099
Valuation allowance		(31,222	)		(28,173	)
Net deferred income tax asset	$	—		$	—

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2021

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 (amounts in thousands):

For the Year Ending December 31,	2021			2020
Operating lease cost	$	8		$	107
Operating lease - operating cash flows	$	63		$	253
Weighted average remaining lease term	0.04 years			1.50 years
Weighted average discount rate		3.3	%		7.2	%

Future minimum lease payments under non-cancellable lease as of December 31, 2021 were as follows:
For the Period Ending December 31,
2021	$	3
Total future minimum lease payments		3
Less imputed interest		—
Total liability	$	3

Reported as of December 31,	2021			2020
Current operating lease liability		3			59
Non-current operating lease liability		—			32
Total	$	3		$	91

Description of Business - Additional Information (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) $ / shares	Dec. 31, 2020 USD ($) $ / shares
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Common Stock, Par Value \| $ / shares	$ 0.001	$ 0.001
Reverse stock split		1-for-35
Reverse stock split, conversion ratio		35
Cash	$ 11,005	$ 3,331
Net loss	18,132	14,130
Accumulated deficit	137,035	118,903
Revenue from the sale of products or services	$ 522	$ 661

- Definition

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

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
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- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ References + Details

- Definition

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

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+ Details

Significant Accounting Policies - Additional Information (Details)	3 Months Ended		6 Months Ended	12 Months Ended
	Dec. 31, 2021 USD ($) Lease	Jun. 30, 2020 USD ($)	Jun. 30, 2020 USD ($)	Dec. 31, 2021 USD ($) Lease Device Segment shares	Dec. 31, 2020 USD ($) Device shares
Schedule Of Significant Accounting Policies [Line Items]
Accounts receivable	$ 66,000			$ 66,000	$ 74,000
Allowance for doubtful accounts	400,000			400,000	400,000
Refunds from research and development tax credits	$ 1,000,000			1,000,000	1,000,000
Rent deposits receivable					18,000,000
Inventory markdowns to net realizable value				0	205,000
Depreciation expense				112,000	119,000
Proceeds from sale of property and equipment					61,000
Selling, general and administrative				12,176,000	9,714,000
Amortization expense				$ 200,000	363,000
Intangible asset impairment					184,000
Leases, initial term	12 months			12 months
Number of operating lease \| Lease	1			1
Revenue				$ 522,000	661,000
Number of operating segment \| Segment				1
Number of reportable segment \| Segment				1
Intangible asset, net	$ 333,000			$ 333,000	$ 527,000
Common stock equivalents excluded from the computation of diluted weighted average shares outstanding \| shares				1,265,400	455,631
ASU 2020-06
Schedule Of Significant Accounting Policies [Line Items]
Change in accounting principle, accounting standards update, adopted [true false]	true			true
Change in accounting principle, accounting standards update, early adoption [true false]	true			true
Change in accounting principle, accounting standards update, adoption date	Jan. 01, 2021			Jan. 01, 2021
Change in accounting principle, accounting standards update, immaterial effect [true false]	true			true
Outstanding Stock Options
Schedule Of Significant Accounting Policies [Line Items]
Incremental common stock equivalents \| shares				0	0
Warrants
Schedule Of Significant Accounting Policies [Line Items]
Incremental common stock equivalents \| shares				0	0
Restricted Stock Units
Schedule Of Significant Accounting Policies [Line Items]
Incremental common stock equivalents \| shares				0	0
Derivative Financial Instruments
Schedule Of Significant Accounting Policies [Line Items]
Warrants expiration date	Apr. 30, 2021			Apr. 30, 2021
Fair value of derivative financial instruments					$ 0
Franchise
Schedule Of Significant Accounting Policies [Line Items]
Revenue			$ 9,000		9,000
License
Schedule Of Significant Accounting Policies [Line Items]
Revenue				$ 29,000	27,000
Customer Relationships
Schedule Of Significant Accounting Policies [Line Items]
Intangible asset, net					9,000
Customer Relationships \| Level 3
Schedule Of Significant Accounting Policies [Line Items]
Intangible asset impairment					200,000
Intangible asset, net					9,000
Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Goodwill impairment loss recognized				0
Heuro Canada Incorporation \| HealthTech Connex, Inc. \| Clinical Research and Co-Promotion Agreement
Schedule Of Significant Accounting Policies [Line Items]
Acquisition date fair value				$ 360,000
Agreement term at acquisition				10 years
License revenue agreement term				10 years
Heuro Canada Incorporation \| HealthTech Connex, Inc. \| Strategic Alliance Agreement
Schedule Of Significant Accounting Policies [Line Items]
Current receivables	$ 100,000			$ 100,000	100,000
Contract assets	0			0	0
Contract liabilities	0			0	0
Heuro Canada Incorporation \| License \| HealthTech Connex, Inc. \| Clinical Research and Co-Promotion Agreement
Schedule Of Significant Accounting Policies [Line Items]
Revenue				29,000	27,000
Deferred revenue	200,000			200,000
Heuro Canada Incorporation \| Selling, General and Administrative Expenses
Schedule Of Significant Accounting Policies [Line Items]
Amortization expense				$ 200,000	400,000
Heuro Canada Incorporation \| Selling, General and Administrative Expenses \| Customer Relationships
Schedule Of Significant Accounting Policies [Line Items]
Intangible asset impairment					200,000
Minimum
Schedule Of Significant Accounting Policies [Line Items]
Effective income tax rate				50.00%
Maximum
Schedule Of Significant Accounting Policies [Line Items]
Payment period as defined within each customer's supply agreement				30 days
Leasehold Improvements
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				5 years
Sale of property with a net book value	7,000	$ 53,000
Furniture and Fixtures
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				7 years
Sale of property with a net book value		118,000
Proceeds from sale of property and equipment		61,000
Furniture and Fixtures \| Minimum
Schedule Of Significant Accounting Policies [Line Items]
Sale of property with a net book value	6,000
Furniture and Fixtures \| Maximum
Schedule Of Significant Accounting Policies [Line Items]
Sale of property with a net book value	17,000
Equipment
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				15 years
Computer Software and Hardware \| Minimum
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				3 years
Computer Software and Hardware \| Maximum
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				5 years
Furniture and Fixtures and Leasehold Improvements
Schedule Of Significant Accounting Policies [Line Items]
Selling, general and administrative	18,000	$ 110,000
Software
Schedule Of Significant Accounting Policies [Line Items]
Estimated useful life				3 years
PoNS
Schedule Of Significant Accounting Policies [Line Items]
Number of devices recorded as deferred revenue \| Device				16
Deferred revenue	100,000			$ 100,000
PoNS \| Heuro Canada Incorporation
Schedule Of Significant Accounting Policies [Line Items]
Revenue				$ 100,000	$ 100,000
Number of devices resulting in recognition of revenue \| Device				18	21
Number of devices \| Device				55	55
Quebec
Schedule Of Significant Accounting Policies [Line Items]
Other receivables refunds related to goods, services and sales tax	200,000			$ 200,000	$ 100,000
Revenue from Product Sales
Schedule Of Significant Accounting Policies [Line Items]
Accounts receivable	$ 100,000			100,000	100,000
Revenue				$ 500,000	$ 600,000

Significant Accounting Policies - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Raw materials	$ 171	$ 160
Work-in-process	528	440
Finished goods	32	44
Inventory	731	644
Inventory reserve	(255)	(255)
Total inventory, net of reserve	$ 476	$ 389

Significant Accounting Policies - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Property Plant And Equipment [Line Items]
Property and equipment	$ 650	$ 689
Less accumulated depreciation	(241)	(203)
Property and equipment, net	409	486
Leasehold Improvement
Property Plant And Equipment [Line Items]
Property and equipment		64
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property and equipment	65	93
Equipment
Property Plant And Equipment [Line Items]
Property and equipment	373	335
Computer Software and Hardware
Property Plant And Equipment [Line Items]
Property and equipment	$ 212	$ 197

Significant Accounting Policies - Summary of Activity for Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Carrying amount at beginning of period	$ 759	$ 1,242
Business acquisition fair value allocation adjustment		(503)
Foreign currency translation	4	20
Carrying amount at end of period	$ 763	$ 759

Significant Accounting Policies - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Finite Lived Intangible Assets [Line Items]
Intangible assets, Gross Carrying Amount	$ 740	$ 972
Intangible assets, Accumulated Amortization	(407)	(445)
Intangible assets, Net Carrying Value	$ 333	527
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Intangible assets, Useful Life	1 year 3 months
Intangible assets, Gross Carrying Amount		237
Intangible assets, Accumulated Amortization		(228)
Intangible assets, Net Carrying Value		9
Acquired Proprietary Software
Finite Lived Intangible Assets [Line Items]
Intangible assets, Useful Life	5 years
Intangible assets, Gross Carrying Amount	$ 151	150
Intangible assets, Accumulated Amortization	(66)	(35)
Intangible assets, Net Carrying Value	$ 85	115
Reacquired Rights
Finite Lived Intangible Assets [Line Items]
Intangible assets, Useful Life	3 years 10 months 13 days
Intangible assets, Gross Carrying Amount	$ 505	503
Intangible assets, Accumulated Amortization	(283)	(152)
Intangible assets, Net Carrying Value	$ 222	351
Internally Developed Software
Finite Lived Intangible Assets [Line Items]
Intangible assets, Useful Life	3 years
Intangible assets, Gross Carrying Amount	$ 84	82
Intangible assets, Accumulated Amortization	(58)	(30)
Intangible assets, Net Carrying Value	$ 26	$ 52

Significant Accounting Policies - Summary of Intangible Assets (Parenthetical) (Details) $ in Millions	3 Months Ended
	Dec. 31, 2021 USD ($)
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Fully amortized finite-lived intangible assets written-off	$ 0.2

Significant Accounting Policies - Summary of Anticipated Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
2022	$ 185
2023	123
2024	25
Intangible assets, Net Carrying Value	$ 333	$ 527

Significant Accounting Policies - Summary of Basic and Diluted Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Numerator
Net loss	$ (18,132)	$ (14,130)
Weighted average shares outstanding
Weighted-average shares of common stock outstanding - basic and diluted	2,456,782	1,197,774
Basic and diluted net loss per share	$ (7.38)	$ (11.80)

- Definition

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

+ References

+ Details

Common Stock and Warrants - Additional Information (Details) $ / shares in Units, $ / shares in Units, $ in Millions												1 Months Ended	3 Months Ended			12 Months Ended
	Dec. 31, 2021 CAD ($) shares	Nov. 12, 2021 USD ($) $ / shares shares	Sep. 01, 2021 USD ($) $ / shares shares	Apr. 30, 2021 shares	Feb. 01, 2021 USD ($) $ / shares shares	Oct. 26, 2020 USD ($) $ / shares shares	Mar. 20, 2020 USD ($) $ / shares shares	Jan. 27, 2020 USD ($)	Apr. 24, 2018 USD ($) $ / shares	Apr. 24, 2018 $ / shares shares	Apr. 13, 2018 USD ($) $ / shares shares	Mar. 31, 2020 USD ($)	Sep. 30, 2021 USD ($) shares	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Apr. 13, 2018 $ / shares shares
Schedule Of Stockholders Equity [Line Items]
Common stock, shares authorized																150,000,000	150,000,000
Common stock, par value \| $ / shares																$ 0.001	$ 0.001
Preferred stock, shares authorized																10,000,000	10,000,000
Preferred stock, par value \| $ / shares																$ 0.001	$ 0.001
Common share, voting rights																one vote per share
Common share, dividends declared \| $																$ 0
Warrants expiration date				Apr. 30, 2021
Class of warrants exercised	2,025			68,351
Proceeds from the exercise of warrants \| $	$ 0.9
Proceeds from the issuances of common stock and warrants \| $																$ 22,695,000	$ 10,653,000
Minimum \| LPC Purchase Agreement \| Lincoln Park
Schedule Of Stockholders Equity [Line Items]
Average price of sale of common stock \| $ / shares			$ 15.1661
Maximum \| LPC Purchase Agreement \| Lincoln Park
Schedule Of Stockholders Equity [Line Items]
Issuance of common stock outstanding percentage			19.99%
Common Stock \| LPC Purchase Agreement \| Lincoln Park
Schedule Of Stockholders Equity [Line Items]
Shares issued													40,000
Net proceeds from issuance of common stock \| $													$ 600,000
Proceeds from the issuance of common stock, Shares													40,000
Agreement term			36 months
Number of shares issued for commitment fee													31,958
Fair value of commitment fee \| $													$ 500,000
Number of shares issuable in transaction			20,000
Common Stock \| Minimum \| LPC Purchase Agreement \| Lincoln Park
Schedule Of Stockholders Equity [Line Items]
Beneficially owned percentage			9.99%
Common Stock \| Maximum \| LPC Purchase Agreement \| Lincoln Park
Schedule Of Stockholders Equity [Line Items]
Long-term purchase commitment amount \| $			$ 15,000,000.0
Number of shares issuable in transaction \| $			$ 2,000,000.0
April 2018 Offering
Schedule Of Stockholders Equity [Line Items]
Warrants to purchase number of common stock, shares											61,197							61,197
Price per share \| $ / shares											$ 261.45
Net proceeds from issuance of common stock \| $									$ 16,300,000
Fair value of warrants at issuance \| $											$ 7,400,000
Number of common stock converted by each warrant											1							1
Warrants expiration date											Apr. 10, 2021
Warrant exercisable price per share \| $ / shares																		$ 428.75
Price per share \| $ / shares											$ 261.45
April 2018 Offering \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Shares issued											61,197
Proceeds from the issuance of common stock, Shares											61,197
Over-Allotment Option
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares					$ 18.525				$ 261.45	$ 261.45
Price per share \| $ / shares					$ 18.525				$ 261.45	$ 261.45
Over-Allotment Option \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Shares issued					29,797					9,179
Proceeds from the issuance of common stock, Shares					29,797					9,179
2020 ATM
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares																	$ 21.68
Proceeds from the issuances of common stock and warrants \| $																	$ 5,000,000.0
Offering expenses incurred \| $																	$ 181,000
Price per share \| $ / shares																	$ 21.68
2020 ATM \| Form S3 Shelf Registration
Schedule Of Stockholders Equity [Line Items]
Aggregate offering amount \| $								$ 11,340,000				$ 9,150,000
2020 ATM \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Shares issued																	232,526
Proceeds from the issuance of common stock, Shares																	232,526
March 2020 Offering
Schedule Of Stockholders Equity [Line Items]
Warrants to purchase number of common stock, shares							178,776
Price per share \| $ / shares							$ 12.25
Fair value of warrants at issuance \| $							$ 800,000
Number of common stock converted by each warrant							1
Warrants expiration date							Mar. 20, 2025
Warrant exercisable price per share \| $ / shares							$ 16.10
Class of warrants exercised	81,633
Proceeds from the exercise of warrants \| $															$ 1,300,000
Proceeds from the issuances of common stock and warrants \| $							$ 2,200,000
Underwriting discounts and commissions paid \| $							$ 300,000
Price per share \| $ / shares							$ 12.25
March 2020 Offering \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Shares issued							178,776
Proceeds from the issuance of common stock, Shares							178,776
October 2020 Offering
Schedule Of Stockholders Equity [Line Items]
Shares issued						187,646
Warrants to purchase number of common stock, shares						93,817
Price per share \| $ / shares						$ 18.20
Fair value of warrants at issuance \| $						$ 600,000
Warrant exercisable price per share \| $ / shares						$ 15.82
Proceeds from the issuances of common stock and warrants \| $						$ 3,400,000
Share issuance cost including placement agent fees \| $						$ 300,000
Warrants expiration period						3 years
Percentage of right to participate subsequent financing						30.00%
Proceeds from the issuance of common stock, Shares						187,646
Price per share \| $ / shares						$ 18.20
October 2020 Offering \| Minimum
Schedule Of Stockholders Equity [Line Items]
Subscription to participate subsequent financing \| $						$ 250,000,000
October 2020 Offering \| Officer, Affiliates of an Officer and Director
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares						$ 18.354
Warrant exercisable price per share \| $ / shares						16.1665
Price per share \| $ / shares						$ 18.354
October 2020 Offering \| Placement Agent
Schedule Of Stockholders Equity [Line Items]
Shares issued						961
Price per share \| $ / shares						$ 19.775
Proceeds from the issuance of common stock, Shares						961
Price per share \| $ / shares						$ 19.775
October 2020 Offering \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Number of common stock converted by each warrant						0.50
Common unit issued						1
February 2021 Offering
Schedule Of Stockholders Equity [Line Items]
Warrants to purchase number of common stock, shares					372,468
Price per share \| $ / shares					$ 14.82
Net proceeds from issuance of common stock \| $					$ 9,600,000
Fair value of warrants at issuance \| $					$ 2,600,000
Number of common stock converted by each warrant					0.50
Warrant exercisable price per share \| $ / shares					$ 16.302
Class of warrants exercised	262
Proceeds from the exercise of warrants \| $														$ 4,000
Warrants expiration period					5 years
Price per share \| $ / shares					$ 14.82
February 2021 Offering \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Shares issued					744,936
Proceeds from the issuance of common stock, Shares					744,936
Closing Sale Price 1 \| Common Stock \| LPC Purchase Agreement \| Lincoln Park
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares			$ 20.00
Price per share \| $ / shares			$ 20.00
Closing Sale Price 1 \| Common Stock \| Maximum \| LPC Purchase Agreement \| Lincoln Park
Schedule Of Stockholders Equity [Line Items]
Number of shares issuable in transaction			25,000
Closing Sale Price 2 \| Common Stock \| LPC Purchase Agreement \| Lincoln Park
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares			$ 25.00
Price per share \| $ / shares			$ 25.00
Closing Sale Price 2 \| Common Stock \| Maximum \| LPC Purchase Agreement \| Lincoln Park
Schedule Of Stockholders Equity [Line Items]
Number of shares issuable in transaction \| $			$ 30,000,000
November 2021 Offering
Schedule Of Stockholders Equity [Line Items]
Price per share \| $ / shares		$ 8.00
Net proceeds from issuance of common stock \| $		$ 9,900,000
Price per share \| $ / shares		$ 8.00
November 2021 Offering \| Common Stock
Schedule Of Stockholders Equity [Line Items]
Shares issued		1,385,031
Proceeds from the issuance of common stock, Shares		1,385,031
Class A Common Stock
Schedule Of Stockholders Equity [Line Items]
Common stock, shares authorized																150,000,000
Common stock, par value \| $ / shares																$ 0.001

Common Stock and Warrants - Summary of Weighted Average Assumptions Used in Estimating Fair Value of Warrants (Details)	Feb. 01, 2021 $ / shares	Dec. 31, 2020	Oct. 26, 2020 $ / shares	Mar. 20, 2020 $ / shares	Apr. 24, 2018 $ / shares	Apr. 13, 2018 $ / shares
Outsiders
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price			$ 15.92
Exercise price			$ 15.92
Warrants and Rights Outstanding, Valuation Technique [Extensible Enumeration]			us-gaap:ValuationTechniqueOptionPricingModelMember
Warrants \| February 2021 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Warrants And Rights Outstanding Type Extensible List		us-gaap:ValuationTechniqueOptionPricingModelMember, us-gaap:WarrantyRightsAndObligationsFairValueOptionMember
April 2018 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Exercise price						$ 428.75
April 2018 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price					$ 376.60	344.75
Exercise price					$ 428.75	$ 428.75
Warrants and Rights Outstanding, Valuation Technique [Extensible Enumeration]					us-gaap:ValuationTechniqueOptionPricingModelMember	us-gaap:ValuationTechniqueOptionPricingModelMember
March 2020 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price				$ 12.25
Exercise price				$ 16.10
Warrants and Rights Outstanding, Valuation Technique [Extensible Enumeration]				us-gaap:ValuationTechniqueOptionPricingModelMember
February 2021 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Exercise price	$ 16.302
February 2021 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Stock price	14.82
Exercise price	$ 16.47
Warrants and Rights Outstanding, Valuation Technique [Extensible Enumeration]	us-gaap:ValuationTechniqueOptionPricingModelMember
Warrant Term \| Outsiders
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term			3 years
Warrant Term \| Warrants \| February 2021 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term		3 months 7 days
Warrant Term \| April 2018 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term					3 years	3 years
Warrant Term \| March 2020 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term				5 years 6 months
Warrant Term \| February 2021 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, term	5 years
Expected Volatility \| Outsiders
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input			80.91
Expected Volatility \| Warrants \| February 2021 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input		64.48
Expected Volatility \| April 2018 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input					64.49	64.20
Expected Volatility \| March 2020 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input				82.41
Expected Volatility \| February 2021 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	75.02
Risk-Free Interest Rate \| Outsiders
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input			0.18
Risk-Free Interest Rate \| Warrants \| February 2021 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input		0.06
Risk-Free Interest Rate \| April 2018 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input					2.02	1.99
Risk-Free Interest Rate \| March 2020 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input				0.52
Risk-Free Interest Rate \| February 2021 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	0.42
Dividend Rate \| Outsiders
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input			0.00
Dividend Rate \| Warrants \| February 2021 Offering
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input		0.00
Dividend Rate \| April 2018 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input					0.00	0.00
Dividend Rate \| March 2020 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input				0.00
Dividend Rate \| February 2021 Offering \| Warrants Granted
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Weighted average assumptions, measurement input	0.00

Common Stock and Warrants - Summary of Warrants Accounted for as Liabilities and Recorded as Derivative Financial Instruments (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($)
Fair Value Disclosures [Abstract]
Fair value of warrants at beginning of year	$ 5
Foreign exchange losses	(1)
Change in fair value of warrants during the year	$ (4)

Common Stock and Warrants - Summary of Warrant Activity (Details) - $ / shares			12 Months Ended
	Dec. 31, 2021	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Class Of Warrant Or Right [Line Items]
Number of Warrants, Exercised	(2,025)	(68,351)
Number of Warrants, Outstanding	593,924		593,924
CAD
Class Of Warrant Or Right [Line Items]
Number of Warrants, Outstanding			68,351	68,351
Number of Warrants, Cancelled/Expired			(68,351)
Number of Warrants, Outstanding				68,351
Weighted-Average Exercise Price, Outstanding			$ 428.75	$ 428.75
Weighted Average Exercise Price, Cancelled/Expired			$ 428.75
Weighted-Average Exercise Price, Outstanding				$ 428.75
USD
Class Of Warrant Or Right [Line Items]
Number of Warrants, Outstanding			273,554	18,607
Number of Warrants, Granted			402,265	273,554
Number of Warrants, Cancelled/Expired				(18,607)
Number of Warrants, Exercised			(81,895)
Number of Warrants, Outstanding				273,554
Number of Warrants, Outstanding and exercisable	593,924		593,924
Weighted-Average Exercise Price, Outstanding			$ 16.04	$ 428.32
Weighted-Average Exercise Price, Granted			16.47	16.04
Weighted Average Exercise Price, Cancelled/Expired				428.32
Weighted-Average Exercise Price, Exercised			16.10
Weighted-Average Exercise Price, Outstanding				$ 16.04
Weighted-Average Exercise Price, Outstanding and exercisable	$ 16.32		$ 16.32

Common Stock and Warrants - Warrants Outstanding and Exercisable (Details)	12 Months Ended
	Dec. 31, 2021 $ / shares shares
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	593,924
Warrants Expiration Date, March 20, 2025
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	97,143
Exercise price \| $ / shares	$ 16.10
Expiration Date	Mar. 20, 2025
Warrants Expiration Date, October 26, 2023
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	17,431
Exercise price \| $ / shares	$ 16.1665
Expiration Date	Oct. 26, 2023
Warrants Expiration Date, October 26, 2023
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	76,386
Exercise price \| $ / shares	$ 15.82
Expiration Date	Oct. 26, 2023
Warrants Expiration Date, October 26, 2023
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	961
Exercise price \| $ / shares	$ 19.775
Expiration Date	Oct. 26, 2023
Warrants Expiration Date, February 1, 2026
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	372,206
Exercise price \| $ / shares	$ 16.302
Expiration Date	Feb. 01, 2026
Warrants Expiration Date, February 1, 2026
Class Of Warrant Or Right [Line Items]
Number of Warrants Outstanding	29,797
Exercise price \| $ / shares	$ 18.525
Expiration Date	Feb. 01, 2026

Stock-Based Payments - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended	12 Months Ended
	Apr. 01, 2021	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Jul. 02, 2021	May 25, 2021	May 15, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued			585,115	42,988
Weighted average exercise price			$ 14.89	$ 15.20
Share-based compensation expense			$ 4,252	$ 2,529
Chief Executive Officer
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Reduction in stock-based compensation expense				$ 100
Chief Operating Officer
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expense			$ 500
Employee and Director Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued			584,115	42,417
Stock option forfeited			14,200
Unrecognized compensation cost related to non-vested stock options outstanding			$ 2,900
Weighted-average remaining vesting period			3 years 3 months 18 days
Weighted average exercise price			$ 14.89	$ 15.23
Weighted average grant date fair value			$ 10.53	$ 9.71
Consultants Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock option issued			1,000	571
Unrecognized compensation cost related to non-vested stock options outstanding			$ 10
Weighted-average remaining vesting period			9 months 18 days
Weighted average exercise price			$ 14.20	$ 13.58
Weighted average grant date fair value			$ 11.80	$ 8.18
Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted			9,871	7,172
Restricted Stock Units \| Board of Directors
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted			6,343
Vesting period in installments			12 months
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						565,000	153,031
Common stock shares available for issuance							85,714
Common stock remaining available for grant			138,745
2018 Omnibus Incentive Plan \| Restricted Stock Units \| Officer
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted		2,668
Scheduled to vest date		Oct. 02, 2021
2018 Omnibus Incentive Plan \| Unrestricted Stock \| Officer \| Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted	5,337
2018 Omnibus Incentive Plan \| Unrestricted Stock \| Consultant \| Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted			1,929
2016 Omnibus Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock shares available for issuance							67,317
2021 Inducement Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock remaining available for grant			50,500
2021 Inducement Plan \| Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock shares available for issuance					100,000

Stock-Based Payments - Summary of Company's Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Stock Options, Beginning balance outstanding	113,558	99,018
Number of Stock Options, Granted	585,115	42,988
Number of Stock Options Forfeited/Cancelled	(29,342)	(28,448)
Number of Stock Options, Exercised	(214)
Number of Stock Options, Ending balance outstanding	669,117	113,558	99,018
Number of Stock Options, Exercisable	281,435
Weighted Average Remaining Contractual Life	9 years 10 days	7 years 9 months	7 years 9 months 10 days
Weighted Average Remaining Contractual Life, Exercisable	8 years 6 months
Weighted Average Exercise Price, Beginning balance outstanding	$ 159.33	$ 236.63
Weighted Average Exercise Price, Granted	14.89	15.20
Weighted Average Exercise Price, Forfeited/Cancelled	61.55	210.57
Weighted Average Exercise Price, Exercised	10.50
Weighted Average Exercise Price, Ending balance outstanding	37.36	$ 159.33	$ 236.63
Weighted Average Exercise Price, Exercisable	$ 65.23
Aggregate Intrinsic Value, Exercised	$ 1

Stock-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) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Employee and Director Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price	$ 14.98	$ 15.23
Exercise price	$ 14.89	$ 15.23
Expected term	6 years 11 months 26 days	5 years 3 months 25 days
Expected volatility	78.03%	75.35%
Risk-free interest rate	1.18%	0.52%
Dividend rate	0.00%	0.00%
Consultants Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price	$ 14.20	$ 13.58
Exercise price	$ 14.20	$ 13.58
Expected term	10 years	5 years 3 months 7 days
Expected volatility	84.26%	73.15%
Risk-free interest rate	1.57%	0.33%
Dividend rate	0.00%	0.00%

Stock-Based Payments - Summary of Company's Restricted Stock Award Activity (Details) - Restricted Stock Units - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of RSU, Beginning balance outstanding	168	788
Number of RSU, Granted	9,871	7,172
Number of RSU, Forfeited	(2,668)
Number of RSU, Settled	(5,012)	(7,792)
Number of RSU, Ending balance outstanding	2,359	168
Weighted Average Grant Date Fair Value per Unit, Beginning balance outstanding	$ 13.20	$ 21.17
Weighted Average Grant Date Fair Value per Unit, Granted	15.41	15.25
Weighted Average Grant Date Fair Value per Unit, Forfeited	14.50
Weighted Average Grant Date Fair Value per Unit, Settled	15.66	17.81
Weighted Average Grant Date Fair Value per Unit, Ending balance outstanding	$ 15.76	$ 13.20

Stock-Based Payments - Summary of Stock-Based Compensation Expense is Classified in Condensed Consolidated Statements of Operations and Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 4,252	$ 2,529
Research and Development Expense
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	693	933
Cost of Sales
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	7	(1)
General and Administrative Expense
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 3,552	$ 1,597

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Payables And Accruals [Abstract]
Employees benefits	$ 712	$ 496
Professional services	174	292
Legal expense	23	133
Royalty fees	10	12
Franchise fees	193
Severance	258	347
Other	63	57
Total	$ 1,433	$ 1,337

Accrued Expenses - Additional Information (Details) $ in Millions	Dec. 31, 2021 USD ($)
Former Chief Operating Officer
Deferred Compensation Arrangement With Individual Share Based Payments [Line Items]
Accrued severance cost	$ 0.3

Income Taxes - Components of Net Loss for Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Components Of Income Tax Expense Benefit Continuing Operations [Abstract]
U.S.	$ 16,589	$ 12,362
Non-U.S.	1,543	1,768
Loss before income taxes	$ 18,132	$ 14,130

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 20
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123384075&loc=d3e41242-110953

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 235
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-URI http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

+ Details

Income Taxes - Reconciliation of Income Tax Provision Computed at Statutory Rates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Statutory tax rate	21.00%	21.00%
Net loss before income taxes	$ 18,132	$ 14,130
Expected income tax recovery	(3,808)	(2,967)
Increase (decrease) in income tax recovery resulting from:
Derivative liability		(1)
Share based payments	810	415
Other permanent difference	(103)	(21)
Foreign income taxed at foreign rate	(85)	(97)
Increase in valuation allowance	$ 3,186	$ 2,671

Income Taxes - Components of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred income tax assets (liabilities)
Operating losses carried forward	$ 27,514	$ 24,576
Tax credits	987	882
Stock compensation	1,715	1,616
Other	1,006	1,099
Valuation allowance	$ (31,222)	$ (28,173)

Income Taxes - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Income Taxes [Line Items]
Federal net operating loss, domestic	$ 39,600
State net operating losses	64,900
Federal net operating losses, remaining	$ 58,600
Operating loss carry forwards expiration starting year	2033
Operating loss carry forwards expiration ending year	2041
Accrual relating to uncertain tax positions	$ 0
Canada
Income Taxes [Line Items]
Accumulated non-capital losses in Canada	6,700
U.S.
Income Taxes [Line Items]
Federal net operating loss, domestic	98,200
State net operating losses	$ 64,900

Commitments and Contingencies - Additional Information (Details)					1 Months Ended					12 Months Ended
	Jun. 01, 2020	Apr. 13, 2020 USD ($)	Dec. 29, 2017	Jan. 22, 2013 shares	Nov. 30, 2021 USD ($) ft²	Jan. 31, 2021	May 31, 2020 USD ($)	Jul. 31, 2017 USD ($)	Mar. 31, 2017	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Commitments And Contingencies [Line Items]
Lease commencement date					Jan. 01, 2022		Jul. 01, 2020	Jul. 17, 2017	Jul. 01, 2017
Lease termination date					Mar. 31, 2025	Sep. 30, 2021	Jun. 30, 2021	Jan. 16, 2023	Dec. 31, 2022
Lease option to extend termination year									2027
Lease option to extend termination date					Jan. 15, 2022			Jan. 31, 2028
Lease monthly rent plus utilities							$ 5,000	$ 20,000
Lease monthly rent plus utilities beginning date							Jan. 31, 2021	Jan. 31, 2018
Lease annual increase in rental percentage							3.00%	3.00%
Decrease in operating lease right of use asset, partial termination					$ 29,000		$ 400,000
Decrease in operating lease liability					$ 29,000		$ 400,000
Expected lease termination date						Jun. 30, 2021
Lease option to terminate										the Company’s assessment of the lease term of the Lease Amendment changed from terminating on June 30, 2022 to terminating on January 15, 2022
Lease option to extend lease term							6 months
Lease extending commencement description										The Company extended month to month commencing October 1, 2021
Office space \| ft²					1,780
Monthly rent					$ 4,000
Percentage of annual increase of rent					3.00%
PPP Loan
Commitments And Contingencies [Line Items]
Loan proceeds received, amount		$ 323,000
Other Income
Commitments And Contingencies [Line Items]
Gain on termination of lease					$ 1,000						$ 100,000
Advanced NeuroRehabilitation, LLC \| License Agreement for Exclusive Right on Patent Pending Technology
Commitments And Contingencies [Line Items]
Issuance of shares to a consultant for services, Shares \| shares				91,628
Percentage of royalty on net revenue				4.00%
Royalty expense										$ 20,000	$ 22,000
KeyTronic 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 Keytronic Corporation (“Keytronic”), 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 Keytronic 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
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										$ 0
Extended manufacturing agreement term	3 years

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, 2021	Dec. 31, 2020
Operating Leases Future Minimum Payments Due [Abstract]
Operating lease cost	$ 8	$ 107
Operating lease - operating cash flows	$ 63	$ 253
Weighted average remaining lease term	14 days	1 year 6 months
Weighted average discount rate	3.30%	7.20%
2021	$ 3
Total future minimum lease payments	3
Total liability	3	$ 91
Current operating lease liability	3	59
Non-current operating lease liability		32
Total	$ 3	$ 91

Related Party Transactions - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Board of Directors
Related Party Transaction [Line Items]
Consulting fees paid	$ 0	$ 5