0001213900-24-040888 | 10-Q | XBRL Viewer

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Condensed Consolidated Balance Sheets (unaudited) (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	6,006,064	6,002,628
Common stock, shares outstanding	6,006,064	6,002,628

Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2024

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

Note 7. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities as of March 31, 2024 and December 31, 2023 consisted of the following:

(in thousands)	March 31, 2024		December 31, 2023
Accrued professional fees	$	387	$	282
Accrued bonuses and incentive compensation		1,362		2,352
Accrued litigation legal fees expense		1,101		1,041
Accrued insurance expense		62		247
Accrued research and development expenses		655		655
Accrued vacation and other employee related expenses		958		628
Accrued inventory purchases		204		—
Accrued valued-added tax		350		272
Deferred revenue		130		245
Other		203		149
	$	5,412	$	5,871

Finance and Security Agreement

On July 5, 2023, the Company entered into a Commercial Insurance Premium Finance and Security Agreement (the "2023 Agreement"). The 2023 Agreement provides for a single borrowing by the Company of approximately $618,000 with a ten-month term and an annual interest rate of 6.03%. The proceeds from this transaction were used to partially fund the premiums due under certain of the Company's insurance policies. The amounts payable are secured by the Company's right under such policies. The Company began paying monthly installments of approximately $62,000 in July 2023. As of March 31, 2024 the remaining balance under the Agreement was approximately $62,000.

During the three months ended March 31, 2024, the Company recognized $4,200 in aggregate interest expense related to the 2023 Agreement.

Contingencies - Additional Information (Details)	Jul. 17, 2020 INVESTORS
Class Of Warrant Or Right [Line Items]
Number of investors as defendants	2

Contingencies	3 Months Ended
Mar. 31, 2024
Contingencies
Contingencies	Note 12. Contingencies Stockholders Litigation On September 26, 2019, and October 31, 2019, purported stockholders of the Company served putative class action lawsuits in the United States District Court for the District of New Jersey captioned Allyn Turnofsky vs. electroCore, Inc., et al., Case 3:19-cv-18400, and Priewe vs. electroCore, Inc., et al., Case 1:19-cv-19653, respectively. In addition to the Company, the defendants include present and past directors and officers, and Evercore Group L.L.C., Cantor Fitzgerald & Co., JMP Securities LLC and BTIG, LLC, the underwriters for the initial public offering (IPO). The plaintiffs each seek to represent a class of stockholders who (i) purchased the Company’s common stock in the IPO or whose purchases are traceable to the IPO, or (ii) who purchased common stock between the IPO and September 25, 2019. The complaints each alleged that the defendants violated Sections 11 and 15 of the Securities Act and Sections 10(b) and 20(a) of the Exchange Act, with respect to (i) the registration statement and related prospectus for the IPO, and (ii) certain post-IPO disclosures filed with the SEC. The complaints sought unspecified compensatory damages, interest, costs and attorneys’ fees. The Priewe case was voluntarily dismissed on February 19, 2020. In the Turnofsky case, on November 25, 2019, several plaintiffs and their counsel moved to be selected as lead plaintiff and lead plaintiff’s counsel. On April 24, 2020, the Court granted the motion of Carole Tibbs and the firm Bragar, Eagel & Squire, P.C. On July 17, 2020, the plaintiffs filed an amended complaint in Turnofsky. In addition to the prior claims, the amended complaint added an additional director defendant and two investors as defendants, and added a claim against the Company and the underwriters for violating Section 12(a)(2) of the Securities Act. On September 15, 2020, the Company and the other defendants filed a motion to dismiss the amended complaint for failure to state a claim. On November 6, 2020, the plaintiffs filed their opposition to the motion to dismiss. The Company and the other defendants filed reply papers in support of the motion on December 7, 2020. Argument of the motion to dismiss occurred on June 18, 2021. On August 13, 2021, the Court dismissed the amended complaint with leave to re-plead. On October 4, 2021, the plaintiffs filed a second amended complaint in the Turnofsky case. The defendants moved to dismiss, and briefing on the motion was complete on January 7, 2022. On July 13, 2023, the court dismissed the second amended complaint with leave to re-plead. The plaintiffs did not file a third amended complaint. On August 23, 2023, the plaintiffs provided the court with an order of dismissal, and the court entered the order on August 24, 2023. On September 8, 2023, plaintiff Carole Tibbs filed a notice of appeal to the United States Court of Appeals for the Third Circuit. The appeal has been docketed as number 23-2655. The principal brief of appellant and appendix were filed on January 5, 2024. The appellees’ brief was filed on February 15, 2024, and the appellant’s reply brief was filed on March 15, 2024. Argument of the motion has not yet been scheduled. The Company intends to continue to vigorously defend itself in these matters. However, in light of, among other things, the preliminary stage of these litigation matters, the Company is unable to determine the reasonable probability of loss or a range of potential loss. Accordingly, the Company has not established an accrual for potential losses, if any, that could result from any unfavorable outcome, and there can be no assurance that these litigation matters will not result in substantial defense costs and/or judgments or settlements that could adversely affect the Company’s financial condition. The Company is subject to various claims, complaints and legal actions in the normal course of business from time to time. The Company is not aware of any further currently pending litigation for which it believes the outcome could have a material adverse effect on its operations or financial position. The Company expenses associated legal fees including those relating to the stockholder litigation described in this Note 12 in the period they are incurred.

Contingencies

3 Months Ended

Mar. 31, 2024

Contingencies

Contingencies

Note 12. Contingencies

Stockholders Litigation

On September 26, 2019, and October 31, 2019, purported stockholders of the Company served putative class action lawsuits in the United States District Court for the District of New Jersey captioned Allyn Turnofsky vs. electroCore, Inc., et al., Case 3:19-cv-18400, and Priewe vs. electroCore, Inc., et al., Case 1:19-cv-19653, respectively. In addition to the Company, the defendants include present and past directors and officers, and Evercore Group L.L.C., Cantor Fitzgerald & Co., JMP Securities LLC and BTIG, LLC, the underwriters for the initial public offering (IPO). The plaintiffs each seek to represent a class of stockholders who (i) purchased the Company’s common stock in the IPO or whose purchases are traceable to the IPO, or (ii) who purchased common stock between the IPO and September 25, 2019. The complaints each alleged that the defendants violated Sections 11 and 15 of the Securities Act and Sections 10(b) and 20(a) of the Exchange Act, with respect to (i) the registration statement and related prospectus for the IPO, and (ii) certain post-IPO disclosures filed with the SEC. The complaints sought unspecified compensatory damages, interest, costs and attorneys’ fees. The Priewe case was voluntarily dismissed on February 19, 2020.

In the Turnofsky case, on November 25, 2019, several plaintiffs and their counsel moved to be selected as lead plaintiff and lead plaintiff’s counsel. On April 24, 2020, the Court granted the motion of Carole Tibbs and the firm Bragar, Eagel & Squire, P.C. On July 17, 2020, the plaintiffs filed an amended complaint in Turnofsky. In addition to the prior claims, the amended complaint added an additional director defendant and two investors as defendants, and added a claim against the Company and the underwriters for violating Section 12(a)(2) of the Securities Act.

On September 15, 2020, the Company and the other defendants filed a motion to dismiss the amended complaint for failure to state a claim. On November 6, 2020, the plaintiffs filed their opposition to the motion to dismiss. The Company and the other defendants filed reply papers in support of the motion on December 7, 2020. Argument of the motion to dismiss occurred on June 18, 2021. On August 13, 2021, the Court dismissed the amended complaint with leave to re-plead. On October 4, 2021, the plaintiffs filed a second amended complaint in the Turnofsky case. The defendants moved to dismiss, and briefing on the motion was complete on January 7, 2022. On July 13, 2023, the court dismissed the second amended complaint with leave to re-plead. The plaintiffs did not file a third amended complaint. On August 23, 2023, the plaintiffs provided the court with an order of dismissal, and the court entered the order on August 24, 2023. On September 8, 2023, plaintiff Carole Tibbs filed a notice of appeal to the United States Court of Appeals for the Third Circuit. The appeal has been docketed as number 23-2655. The principal brief of appellant and appendix were filed on January 5, 2024. The appellees’ brief was filed on February 15, 2024, and the appellant’s reply brief was filed on March 15, 2024. Argument of the motion has not yet been scheduled.

The Company intends to continue to vigorously defend itself in these matters. However, in light of, among other things, the preliminary stage of these litigation matters, the Company is unable to determine the reasonable probability of loss or a range of potential loss. Accordingly, the Company has not established an accrual for potential losses, if any, that could result from any unfavorable outcome, and there can be no assurance that these litigation matters will not result in substantial defense costs and/or judgments or settlements that could adversely affect the Company’s financial condition.

The Company is subject to various claims, complaints and legal actions in the normal course of business from time to time. The Company is not aware of any further currently pending litigation for which it believes the outcome could have a material adverse effect on its operations or financial position. The Company expenses associated legal fees including those relating to the stockholder litigation described in this Note 12 in the period they are incurred.

Stock Based Compensation - Summary of Activity Related to Restricted Stock and Deferred Stock Units Granted (Details) - Stock Units shares in Thousands	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Number of Shares
Number of Shares, Nonvested, Ending	227
Number of Shares, Granted	201
Number of Shares, Vested	(3)
Number of Shares, Cancelled
Number of Shares, Nonvested, Begining	425
Weighted Average Grant Date Fair Value
Weighted Average Exercise Price, Beginning balance \| $ / shares	$ 7.41
Weighted Average Exercise Price, Ending balance \| $ / shares	$ 6.81

Severance and other related charges - Additional Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2024 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Number of Former Employees	2
Former Employees \| Accounts Payable and Accrued Liabilities [Member]
Defined Benefit Plan Disclosure [Line Items]
Postemployment benefits liability		$ 13,762
Former Employees \| Selling, general and administrative
Defined Benefit Plan Disclosure [Line Items]
Postemployment benefit charges	$ 332,000

Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2024

Accrued Expenses and Other Current Liabilities

Schedule of accrued expenses and other current liabilities

(in thousands)	March 31, 2024		December 31, 2023
Accrued professional fees	$	387	$	282
Accrued bonuses and incentive compensation		1,362		2,352
Accrued litigation legal fees expense		1,101		1,041
Accrued insurance expense		62		247
Accrued research and development expenses		655		655
Accrued vacation and other employee related expenses		958		628
Accrued inventory purchases		204		—
Accrued valued-added tax		350		272
Deferred revenue		130		245
Other		203		149
	$	5,412	$	5,871

Summary of Significant Accounting Policies - Schedule of Condensed Cash Flow Statement (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Cash and cash equivalents	$ 7,849	$ 10,331
Restricted cash	250
Total cash, cash equivalents and restricted cash	$ 8,099

The Company - Additional Information (Details)	Mar. 31, 2024 subsidiary
The Company
Number of wholly owned subsidiaries	2

Inventories - (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Inventories
Raw materials	$ 1,153	$ 832
Work in process	776	1,538
Finished goods	578	397
Total inventories, net	2,507	2,767
Less: noncurrent inventories		607
Current inventories	$ 2,507	$ 2,160

Stock Based Compensation

3 Months Ended

Mar. 31, 2024

Stock Based Compensation

Stock Based Compensation

Note 11. Stock Based Compensation

The following table presents a summary of activity related to stock options during the three months ended March 31, 2024:

	Number of Options (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value (in thousands)
Outstanding, January 1, 2024		516		$	37.46		7.7	$	307
Granted		—						$	—
Exercised		—						$	—
Cancelled		(15	)					$	—
Outstanding, March 31, 2024		501		$	37.03		7.5	$	349
Exercisable, March 31, 2024		293		$	58.13		6.5	$	76

The intrinsic value is calculated as the difference between the fair market value at March 31, 2024 and the exercise price per share of the stock option. The options granted to employees generally vest over a three-year period.

	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value
Nonvested, January 1, 2024		227		$	7.41
Granted		201
Vested		(3	)
Cancelled		—
Nonvested, March 31, 2024		425		$	6.81

In general, Stock Units granted to employees vest over two to four-year periods.

Immediately following the Company’s annual meeting of stockholders, the Company generally grants each non-employee director an equity award that vests over a 12-month period. Upon a non-employee director’s initial appointment or election to the board of directors, the Company grants such non-employee director an equity award subject to vesting as determined by the board of directors.

The Company recognized stock compensation expense for its equity awards as follows:

	Three months ended March 31,
(in thousands)	2024		2023
Selling, general and administrative	$	439	$	510
Research and development		35		57
Cost of goods sold		10		5
Total expense	$	484	$	572

Total unrecognized compensation cost related to unvested awards as of March 31, 2024 was $2.4 million and is expected to be recognized over the next 2.0 years.

Valuation Information for Stock-Based Compensation

The fair value of each stock option award during the three months ended March 31, 2024 and 2023 was estimated on the date of grant using the Black-Scholes model. Effective July 1, 2023, expected volatility was based 100% on the Company's historical common stock volatility. For the periods presented below, and prior to July 1, 2023, expected volatility was based on a composite comprising of 50% of the Company's historical common stock volatility; the remaining 50% was based on historical volatility of its peers. The risk-free interest rate was based on the average U.S. Treasury rate that most closely resembled the expected life of the related award. The expected term of the award was calculated using the simplified method. No dividend was assumed as the Company does not pay regular dividends on its common stock and does not anticipate paying any dividends in the foreseeable future.

The weighted average assumptions used in the Black-Scholes option pricing model in valuing stock options granted in the three months ended March 31, 2023 are summarized in the table below. No options were granted during the three months ended March 31, 2024.

	Three months ended March 31,
		2023
Fair value at grant date	$	3.46
Expected volatility		114.0	%
Risk-free interest rate		3.9	%
Expected holding period, in years		6.0
Dividend yield		—	%

The fair value of each Stock Unit is the market close price of the Company’s common stock on the trading day immediately preceding the date of grant.

Condensed Consolidated Statements of Operations (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net sales	$ 5,443	$ 2,780
Cost of goods sold	888	458
Gross profit	4,555	2,322
Operating expenses
Research and development	399	1,809
Selling, general and administrative	8,005	6,710
Total operating expenses	8,404	8,519
Loss from operations	(3,849)	(6,197)
Other (income) expense
Interest and other income	(225)	(119)
Other expense	4
Total other (income) expense	(221)	(119)
Loss before income taxes	(3,628)	(6,078)
Benefit from income taxes	122	211
Net loss	$ (3,506)	$ (5,867)
Net loss per share of common stock - Basic (in dollars per share)	$ (0.53)	$ (1.24)
Net loss per share of common stock - Diluted (in dollars per share)	$ (0.53)	$ (1.24)
Weighted average common shares outstanding - Basic (in shares)	6,617	4,743
Weighted average common shares outstanding - Diluted (in shares)	6,617	4,743

Inventories - Additional Information (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Inventory [Line Items]
Reserves for obsolete inventory	$ 0.6	$ 0.7
Noncurrent inventory raw materials		0.5
Noncurrent inventory work in process		$ 0.1

Stock Based Compensation - Additional Information (Details) - USD ($)		3 Months Ended
	Jul. 01, 2023	Mar. 31, 2024
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation cost related to unvested awards		$ 2,400,000
Unrecognized compensation expected to be recognized		2 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate	100.00%	50.00%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate of Peer Entities		50.00%
Share-based compensation arrangement by share-based payment award, fair value assumptions, Expected dividend payments		$ 0
Employees
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		3 years
Non-employee Director
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		12 months
Stock Units \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		2 years
Stock Units \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		4 years

Shareholders' Equity

3 Months Ended

Mar. 31, 2024

Shareholders' Equity

Shareholders' Equity

Note 8. Shareholders' Equity

Reverse Stock Split

On February 13, 2023, the Company held a special meeting (the “Special Meeting”) of stockholders of the Company. At the Special Meeting, the Company’s shareholders voted to approve an amendment to the Company’s Certificate of Incorporation to effect a reverse stock split of the Company’s common stock (the “Reverse Stock Split”) at a ratio between 1-for-5 and 1-for-50.

Following the Special Meeting, the board of directors of the Company approved a 1-for-15 Reverse Stock Split. The Reverse Stock Split became effective on February 15, 2023.

Upon the effectiveness of the Reverse Stock Split, every 15 shares of common stock were automatically combined and converted into one share of common stock. Appropriate adjustments were also made to all outstanding derivative securities of the Company, including all outstanding equity awards and warrants.

No fractional shares were issued in connection with the Reverse Stock Split. Instead, all fractional shares received a cash payment based on the closing sales price on the Nasdaq Capital Market of the Company’s common stock on February 14, 2023.

Redemption and Elimination of Series A Preferred Stock

All shares of Series A Preferred Stock that were not present in person or by proxy as of immediately prior to the opening of the polls at the Special Meeting were automatically redeemed by the Company (the “Initial Redemption”). Any outstanding shares of Series A Preferred Stock that had not been so redeemed were redeemed automatically upon the approval at the Special Meeting of the Reverse Stock Split (the “Subsequent Redemption”). Each share of Series A Preferred Stock redeemed was entitled to receive an amount equal to $0.01 in cash for each 10 whole shares of Series A Preferred Stock owned immediately prior to the Redemption.

On March 6, 2023, the Company filed a certificate of elimination (the “Certificate of Elimination”), with the Secretary of State of the State of Delaware with respect to the Series A Preferred Stock. The Certificate of Elimination (i) eliminated the previous designation of 80,000 shares of Series A Preferred Stock from the Company’s Certificate of Incorporation, none of which were outstanding at the time of the filing of the Certificate of Elimination, and (ii) caused such shares of Series A Preferred Stock to resume their status as authorized but unissued and non-designated shares of preferred stock.

Dividend Preferred

On December 2, 2022, the Company’s board of directors declared a dividend of one one-thousandth of a share of Series A Preferred Stock, par value $0.001 per share (“Series A Preferred Stock”), for each outstanding share of the Company’s common stock, to stockholders of record on December 19, 2022.

Each share of Series A Preferred Stock entitled the holder thereof to 1,000,000 votes per share, and each fraction of a share of Series A Preferred Stock had a ratable number of votes. Thus, each one-thousandth of a share of Series A Preferred Stock was entitled to 1,000 votes. The outstanding shares of Series A Preferred Stock voted together with the outstanding shares of the Company’s common stock as a single class exclusively with respect to the proposal to adopt an amendment to the Company’s Certificate of Incorporation, as amended, to reclassify the outstanding shares of the Company's Common Stock into a smaller number of shares of common stock at a ratio specified in or determined in accordance with the terms of such amendment (the “Reverse Stock Split”).

The Company was not solely in control of the redemption of the shares of Series A Preferred Stock since the holders had the option of deciding whether to vote in respect of the above described Reverse Stock Split, which determined whether a given holder’s shares of Series A Preferred Stock were redeemed in the Initial Redemption or the Subsequent Redemption. Since the redemption of the Series A Preferred Stock was not solely in the control of the Company, the shares of Series A Preferred Stock were classified within mezzanine equity in the Company’s audited consolidated balance sheet as of December 31, 2022. The shares of Series A Preferred Stock were measured at redemption value. The value of the shares of Series A Preferred Stock as of March 31, 2024, December 31, 2023 and December 31, 2022 was $0, $0, and $71, respectively.

Stock Purchase Warrants

The following table presents a summary of stock purchase warrants outstanding as of March 31, 2024:

	Number of Warrants (in thousands)		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)			Aggregate Intrinsic Value (in thousands)
Outstanding, January 1, 2024		924	$	4.54		5.1	$	1,477
Stock purchase warrants (a)		—
Exercised		—
Expired		—
Outstanding, March 31, 2024		924	$	4.54		4.8	$	1,680
Exercisable, March 31, 2024		924	$	4.54		4.8	$	1,680

(a) 613,314 pre-funded warrants were excluded from the aforementioned table. Such pre-funded warrants were not exercised as of March 31, 2024.

- Definition

The entire disclosure for equity.

+ References

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+ Details

Revenue - Summary of Net Sales Disaggregated by Channel (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 5,443	$ 2,780
Rx gammaCore - Department of Veteran Affairs and Department of Defense [Member]
Disaggregation Of Revenue [Line Items]
Total Net Sales	3,875	1,705
Rx gammaCore - U.S. Commercial [Member]
Disaggregation Of Revenue [Line Items]
Total Net Sales	433	430
Outside the United States [Member]
Disaggregation Of Revenue [Line Items]
Total Net Sales	449	410
Truvaga [Member]
Disaggregation Of Revenue [Line Items]
Total Net Sales	385	147
TAC-STIM [Member]
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 301	$ 88

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Condensed Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net loss	$ (3,506)	$ (5,867)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	484	572
Depreciation and amortization	206	122
Amortization of right of use assets	17	15
Inventory reserve charge		75
Changes in operating assets and liabilities:
Accounts receivable	242	188
Inventories	113	(51)
Prepaid expenses and other current assets	207	303
Accounts payable	159	(128)
Accrued expenses and other current liabilities	(459)	(1,072)
Operating lease liabilities	(21)	(17)
Net cash used in operating activities	(2,558)	(5,860)
Effect of changes in exchange rates on cash and cash equivalents	76	56
Net decrease in cash and cash equivalents and restricted cash	(2,482)	(5,804)
Cash and cash equivalents and restricted cash – beginning of period	10,581	17,962
Cash and cash equivalents and restricted cash – end of period	8,099	12,158
Supplemental cash flows disclosures:
Right-of-use asset and lease liability additions	1,055
Proceeds from sale of state net operating losses	122	211
Interest paid	$ 5	$ 2

Shareholders' Equity - Schedule of Stock Purchase Warrants (Details) - Stock Purchase Warrants [Member] - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2024

Dec. 31, 2023

Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]

Number of Warrants, Outstanding

924

Number of Warrants, Granted

^[1]

Number of Warrants, Exercised

Number of Warrants, Expired

Number of Warrants, Outstanding

924

Number of Warrants, Exercisable

924

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]

Weighted Average Exercise Price, Beginning balance

$ 4.54

Weighted Average Exercise Price, Ending balance

4.54

$ 4.54

Weighted Average Exercise Price, Exercisable

$ 4.54

Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Outstanding Weighted Average Remaining Contractual Terms [Roll Forward]

Weighted Average Remaining Contractual Term (Years), Outstanding, January 1, 2024

5 years 1 month 6 days

Weighted Average Remaining Contractual Term (Years), Outstanding, March 31, 2024

4 years 9 months 18 days

Weighted Average Remaining Contractual Term (Years), Exercisable

4 years 9 months 18 days

Sharebased Compensation Arrangement By Sharebased Payment Award Equity Instruments Other Than Options Aggregate Intrinsic Value [Roll Forward]

Aggregate Intrinsic Value, Outstanding, January 1, 2024

$ 1,477

Aggregate Intrinsic Value, Outstanding, March 31, 2024

$ 1,680

Aggregate Intrinsic Value, Exercisable, March 31, 2024

$ 1,680

[1]	613,314 pre-funded warrants were excluded from the aforementioned table. Such pre-funded warrants were not exercised as of March 31, 2024.

Summary of Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Basis of Presentation

(a)	Basis of Presentation

The accompanying condensed consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and with instructions to Form 10-Q and Article 10 of Regulation S-X under the Securities Exchange Act of 1934, as amended. In the opinion of management, the Company has made all necessary adjustments, which include normal recurring adjustments necessary for a fair presentation of the Company’s condensed consolidated financial position and results of operations for the interim periods presented. Certain information and disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the year ended December 31, 2023, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 13, 2024. The results for the three months ended March 31, 2024 are not necessarily indicative of the results to be expected for a full year, any other interim periods or any future year or period.

Principles of Consolidation

(b)	Principles of Consolidation

The accompanying condensed consolidated financial statements include the accounts of electroCore and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

Use of Estimates

(c)	Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include trade credits, rebates, co-payment assistance and sales returns, valuation of inventory, estimated useful life of licensed products, income taxes, stock compensation, and contingencies.

Cash, Cash Equivalents and Restricted Cash

(d)	Cash, Cash Equivalents and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents and restricted cash to the balance reflected on the Condensed Consolidated Statement of Cash Flows at March 31, 2024:

(in thousands)	March 31, 2024
Cash and cash equivalents	$	7,849
Restricted cash		250
Total cash, cash equivalents and restricted cash	$	8,099

As of March 31, 2024, cash equivalents represented funds held in a money market account and amounted to $4.2 million.

The Company's restricted cash consists of cash that the Company is contractually obligated to maintain in accordance with the terms of its corporate credit card arrangement with Citibank, N.A established in April 2022.

Licensed Products

(e)	Licensed Products

The Company licenses a portion of its devices through its cash pay channels. The cost of these licensed devices is capitalized and included in Other Assets in the accompanying Condensed Consolidated Balance Sheets at March 31, 2024 and December 31, 2023, and is being recognized as cost of goods sold on the straight-line method over the estimated 12-36 month useful life of the devices. If certain licensed devices are returned and no longer meet quality specifications or the carrying amount of certain licensed devices are no longer deemed to be recoverable, the Company records a charge to cost of goods sold to write down such licensed devices to zero. The net book value of these licensed devices at March 31, 2024 and December 31, 2023 was $447,000 and $494,000, respectively. Changes in the value of these licensed devices in Other Assets is captured on the Statement of Cash Flows with inventories.

Recently Adopted Accounting Standards

(f)	Recently Adopted Accounting Standards

In November 2023, the FASB issued Accounting Standards Update (ASU) No. 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures which will require companies to disclose significant segment expenses that are regularly provided to the chief operating decision maker ("CODM"). The pronouncement is effective for annual filings for the year ended December 31, 2024. The Company is still assessing the impact of the adoption of this standard but does not expect it to have a material impact on its results of operations, financial position or cash flows.

In December 2023, the FASB issued Accounting Standards Update (ASU) No. 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures which will require companies to make additional income tax disclosures. The pronouncement is effective for annual filings for the year ended December 31, 2025. The Company is still assessing the impact of the adoption of this standard but does not expect it to have a material impact on its results of operations, financial position or cash flows.

Net Loss Per Share (Tables)

3 Months Ended

Mar. 31, 2024

Net Loss Per Share

Schedule of common stock equivalents excluded from computation of diluted loss per share

	Three months ended March 31,
(in thousands)	2024	2023
Outstanding stock options	501	437
Restricted and deferred stock units	525	161
Stock purchase warrants	924	1
	1,950	599

Severance and other related charges

3 Months Ended

Mar. 31, 2024

Severance and other related charges

Severance and other related charges

Note 13. Severance and other related charges

During the three months ended March 31, 2023, the Company entered into separation agreements with two former employees which agreements required an aggregate of $332,000. The charge for these payments is included in Selling, general and administrative expense in the accompanying Condensed Statement of Operations for the three months ended March 31, 2023. As of March 31, 2024, the Company has an outstanding payable of $13,762 in connection with these charges. This outstanding payable is included in Accrued expenses and other current liabilities in the accompanying Condensed Consolidated Balance Sheet as of March 31, 2024 (see Note 7).

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 2. Summary of Significant Accounting Policies

(a)	Basis of Presentation

(b)	Principles of Consolidation

(c)	Use of Estimates

(d)	Cash, Cash Equivalents and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents and restricted cash to the balance reflected on the Condensed Consolidated Statement of Cash Flows at March 31, 2024:

(in thousands)	March 31, 2024
Cash and cash equivalents	$	7,849
Restricted cash		250
Total cash, cash equivalents and restricted cash	$	8,099

As of March 31, 2024, cash equivalents represented funds held in a money market account and amounted to $4.2 million.

(e)	Licensed Products

(f)	Recently Adopted Accounting Standards

Net Loss Per Share

3 Months Ended

Mar. 31, 2024

Net Loss Per Share

Net Loss Per Share

Note 9. Net Loss Per Share

Basic net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding during the period. Diluted loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding adjusted to give effect to potentially dilutive securities. Due to their nominal exercise price of $0.001 per share, 613,314 pre-funded warrants are considered common stock equivalents and are included in weighted average shares outstanding in the accompanying condensed consolidated statement of operations as of the closing date of the Company's July 2023 Securities Purchase Agreements. Restricted stock and unit awards, stock options, and warrants (other than the pre-funded warrants) have not been included in the diluted loss per share calculation as their inclusion would have had an anti-dilutive effect.

The potential common stock equivalents that have been excluded from the computation of diluted loss per share consist of the following:

	Three months ended March 31,
(in thousands)	2024	2023
Outstanding stock options	501	437
Restricted and deferred stock units	525	161
Stock purchase warrants	924	1
	1,950	599

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Schedule of cash equivalents and restricted cash

(in thousands)	March 31, 2024
Cash and cash equivalents	$	7,849
Restricted cash		250
Total cash, cash equivalents and restricted cash	$	8,099

Stock Based Compensation - Schedule of Recognized Stock Compensation for Equity Awards (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation	$ 484	$ 572
Selling, general and administrative
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation	439	510
Research and development
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation	35	57
Cost of goods sold
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation	$ 10	$ 5

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
-Subparagraph (c)(1)(i)
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
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-Subparagraph (c)(1)(ii)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Subparagraph (c)(1)(iii)
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(01)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(02)
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 2
-Subparagraph (c)(1)(iv)(03)
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Inventories

3 Months Ended

Mar. 31, 2024

Inventories

Inventories

Note 5. Inventories

As of March 31, 2024 and December 31, 2023, inventories consisted of the following:

(in thousands)	March 31, 2024		December 31, 2023
Raw materials	$	1,153	$	832
Work in process		776		1,538
Finished goods		578		397
Total inventories, net		2,507		2,767
Less: noncurrent inventories		—		607
Current inventories	$	2,507	$	2,160

The reserve for obsolete inventory was $0.6 million and $0.7 million as of March 31, 2024 and December 31, 2023, respectively. The Company records charges for obsolete inventory in cost of goods sold. As of December 31, 2023, noncurrent inventory was comprised of approximately $0.5 million in raw materials and $0.1 million of work in process, respectively. Inventory classified under the category “Work in process” consists of prefabricated assembled product.

Leases - Additional Information (Details) $ in Thousands		3 Months Ended
Leases - Additional Information (Details) $ in Thousands	Feb. 06, 2024 ft²	Mar. 31, 2024 USD ($) ft²	Mar. 31, 2023 USD ($)
Leases
Recognized lease expenses \| $		$ 38,000	$ 38,000
Area of Real Estate Property		22,557
First Amendment to Lease Agreement \| Rockaway, New Jersey
Leases
Lessee, operating lease, lease not yet commenced, renewal term	10 years
Lessee, operating lease, lease not yet commenced, effective date	May 01, 2024
Lessee, operating lease, lease not yet commenced, expiry date	Jul. 31, 2034
Lessee, operating lease, lease not yet commenced, renewal term, option to extend	5 years	5 years
Area of lease property before expansion (in square foot)	13,643
Lessee, operating lease, lease not yet commenced, effective date for expansion of leased property		Jun. 01, 2024
Lessee, operating lease, lease not yet commenced, expiry date for expansion of leased property		Jul. 31, 2034
Area of Real Estate Property	22,557

Stock Based Compensation - Summary of Weighted Average Assumptions Used in Valuing Plans (Details)	3 Months Ended
	Mar. 31, 2023 $ / shares
Stock Based Compensation
Fair value at grant date	$ 3.46
Expected volatility	114.00%
Risk-free interest rate	3.90%
Expected holding period, in years	6 years
Dividend yield

Revenue - Summary of Net Sales Disaggregated by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 5,443	$ 2,780
United States
Disaggregation Of Revenue [Line Items]
Total Net Sales	4,994	2,370
United Kingdom
Disaggregation Of Revenue [Line Items]
Total Net Sales	385	321
Other
Disaggregation Of Revenue [Line Items]
Total Net Sales	45	43
JAPAN
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 19	$ 46

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

+ References

+ Details

Accrued Expenses and Other Current Liabilities (Details) - Finance and Security Agreement - USD ($)		1 Months Ended	3 Months Ended
	Jul. 05, 2023	Jul. 31, 2023	Mar. 31, 2024
Accrued Expenses and Other Current Liabilities [Line Item]
Debt instrument, term	10 months
Interest expense			$ 4,200
Remaining balance of notes payable			$ 62,000
Debt instrument, face amount	$ 618,000
Annual interest rate of borrowing	6.03%
Debt instrument, frequency of periodic payment	monthly
Debt instrument, installment payment		$ 62,000

- Definition

Amount of the cost of borrowed funds accounted for as interest expense.

+ References + Details

Shareholders' Equity (Tables)

3 Months Ended

Mar. 31, 2024

Shareholders' Equity

Schedule of stock purchase warrants outstanding

	Number of Warrants (in thousands)		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)			Aggregate Intrinsic Value (in thousands)
Outstanding, January 1, 2024		924	$	4.54		5.1	$	1,477
Stock purchase warrants (a)		—
Exercised		—
Expired		—
Outstanding, March 31, 2024		924	$	4.54		4.8	$	1,680
Exercisable, March 31, 2024		924	$	4.54		4.8	$	1,680

(a) 613,314 pre-funded warrants were excluded from the aforementioned table. Such pre-funded warrants were not exercised as of March 31, 2024.

Going Concern, Significant Risks and Uncertainties (Tables)

3 Months Ended

Mar. 31, 2024

Going Concern, Significant Risks and Uncertainties

Schedule of company's net sales

	Three months ended March 31,
	2024		2023
Revenue channel:
VA/DoD	71.2	%	61.3	%
TAC-STIM	5.5	%	3.2	%
NHS	6.3	%	10.1	%

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2024
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Leases

3 Months Ended

Mar. 31, 2024

Leases

Leases

Note 6. Leases

For each of the three months ended March 31, 2024 and 2023, the Company recognized lease expense of $38,000. This expense does not include non-lease components associated with the lease agreements as the Company elected not to include such charges as part of the lease expense.

On February 6, 2024, the Company entered into The First Amendment to Lease Agreement ("the Agreement") to extend its Rockaway, New Jersey lease for an additional 10 years. The Amendment is effective May 1, 2024, and expires on July 31, 2034, with a tenant option to renew for an additional five years.

The increase in the term of the lease for the existing leased property was accounted for as a lease modification, therefore, the associated operating lease right of use assets and operating lease liabilities for the existing space were remeasured as of February 6, 2024.

Supplemental Balance Sheet Information for Operating Leases:

(in thousands)	March 31, 2024			December 31, 2023
Operating leases:
Operating lease right of use assets	$	1,540		$	502
Operating lease liabilities:
Current portion of operating lease liabilities		93			89
Noncurrent operating lease liabilities		1,567			537
Total operating lease liabilities	$	1,660		$	626
Weighted average remaining lease term (in years)		15.0			5.2
Weighted average discount rate		13.5	%		13.8	%

The Agreement also includes the expansion of leased property from 13,643 square feet to 22,557 square feet. The Company will account for the expansion space as an increase in lease right of use assets effective the commencement date of June 1, 2024. The lease for the expansion space also expires on July 31, 2034, with a tenant option to renew for an additional five years.

The below future lease payments table includes payment terms under the Agreement for the entire 22,557 square feet through the 10-year renewal period, and, therefore, will not agree to the lease liabilities on the Company’s Condensed Consolidated Balance Sheets as of March 31, 2024.

Future lease payments as of March 31, 2024:

(in thousands)
Remainder of 2024	$	209
2025		369
2026		368
2027		376
2028		391
2029 and thereafter		5,227
Total future lease payments		6,940
Less: Amounts representing interest		(4,260	)
Total		2,680

Leases - Supplemental Balance Sheet Information for Operating Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Operating leases:
Operating lease right of use assets	$ 1,540	$ 502
Operating lease liabilities:
Current portion of operating lease liabilities	93	89
Noncurrent operating lease liabilities	1,567	537
Total operating lease liabilities	$ 1,660	$ 626
Weighted average remaining lease term (in years)	15 years	5 years 2 months 12 days
Weighted average discount rate	13.50%	13.80%

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Line Items]
Cash equivalent funds held in a money market account	$ 4,200,000
Finite-Lived License Agreements, Gross	0
Licensing Agreements [Member]
Accounting Policies [Line Items]
Net book value of licensed devices	$ 447,000	$ 494,000
Minimum [Member]
Accounting Policies [Line Items]
Estimated useful life	12 months
Maximum [Member]
Accounting Policies [Line Items]
Estimated useful life	36 months

The Company

3 Months Ended

Mar. 31, 2024

The Company

The Company

Note 1. The Company

electroCore, Inc. and its subsidiaries (“electroCore” or the “Company”) is a commercial stage bioelectronic medicine and wellness company dedicated to improving health through its non-invasive vagus nerve stimulation (“nVNS”) technology platform. The Company’s focus is the commercialization of medical devices for the management and treatment of certain medical conditions and consumer product offerings utilizing nVNS to promote general wellness and human performance in the United States and select overseas markets.

electroCore, headquartered in Rockaway, NJ, has two wholly owned subsidiaries: electroCore UK Ltd and electroCore Germany GmbH. The Company has paused operations in Germany, with sales into the country and the rest of Europe being managed by electroCore UK Ltd.

Revenue

3 Months Ended

Mar. 31, 2024

Revenue

Revenue

Note 4. Revenue

The following tables present product net sales disaggregated by Channel and Geographic Market (in thousands):

	Three months ended March 31,
Channel:		2024		2023
Rx gammaCore - VA/DoD	$	3,875	$	1,705
Rx gammaCore - U.S. Commercial		433		430
Outside the United States		449		410
Truvaga		385		147
TAC-STIM		301		88
Total Net Sales	$	5,443	$	2,780

Geographic Market:	Three months ended March 31,
Product revenue		2024		2023
United States	$	4,994	$	2,370
United Kingdom		385		321
Other		45		43
License revenue
Japan		19		46
Total Net Sales	$	5,443	$	2,780

The Company generally invoices the customer and recognizes revenue once its performance obligations are satisfied, at which point payment is unconditional. Agreed upon payment terms with customers are within 30 days of shipment. Accordingly, contracts with customers do not include a significant financing component.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Condensed Consolidated Statements of Equity (unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Preferred Stock	Common Stock	Additional paid-in capital	Accumulated deficit	Accumulated other comprehensive income (loss)
Balances at Dec. 31, 2022	$ 17,086		$ 5	$ 163,520	$ (146,370)	$ (69)
Balances, Mezzanine Equity at Dec. 31, 2022
Balances, shares at Dec. 31, 2022		71	4,745
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(5,867)				(5,867)
Other comprehensive income	56					56
Issuance of stock related to employee compensation plans, net of forfeitures, shares			1
Preferred stock redemption
Preferred stock redemption, shares		(71)
Share based compensation	572			572
Balances at Mar. 31, 2023	11,847		$ 5	164,092	(152,237)	(13)
Balances, Mezzanine Equity at Mar. 31, 2023
Balances, shares at Mar. 31, 2023			4,746
Balances at Dec. 31, 2023	7,442		$ 6	172,704	(165,204)	(64)
Balances, Mezzanine Equity at Dec. 31, 2023
Balances, shares at Dec. 31, 2023			6,003
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(3,506)				(3,506)
Other comprehensive income	76					76
Issuance of stock related to employee compensation plans, net of forfeitures, shares			3
Preferred stock redemption
Preferred stock redemption, shares
Share based compensation	484			484
Balances at Mar. 31, 2024	$ 4,496		$ 6	$ 173,188	$ (168,710)	$ 12
Balances, Mezzanine Equity at Mar. 31, 2024
Balances, shares at Mar. 31, 2024			6,006

Inventories (Tables)

3 Months Ended

Mar. 31, 2024

Inventories

Schedule of inventories stated at lower of cost or market

(in thousands)	March 31, 2024		December 31, 2023
Raw materials	$	1,153	$	832
Work in process		776		1,538
Finished goods		578		397
Total inventories, net		2,507		2,767
Less: noncurrent inventories		—		607
Current inventories	$	2,507	$	2,160

Leases (Tables)

3 Months Ended

Mar. 31, 2024

Leases

Supplemental Balance Sheet Information for Operating Leases

(in thousands)	March 31, 2024			December 31, 2023
Operating leases:
Operating lease right of use assets	$	1,540		$	502
Operating lease liabilities:
Current portion of operating lease liabilities		93			89
Noncurrent operating lease liabilities		1,567			537
Total operating lease liabilities	$	1,660		$	626
Weighted average remaining lease term (in years)		15.0			5.2
Weighted average discount rate		13.5	%		13.8	%

Schedule of future minimum lease payments under non-cancellable operating leases

(in thousands)
Remainder of 2024	$	209
2025		369
2026		368
2027		376
2028		391
2029 and thereafter		5,227
Total future lease payments		6,940
Less: Amounts representing interest		(4,260	)
Total		2,680

Going Concern, Significant Risks and Uncertainties - Schedule of company's net sales (Details) - Net Sales - Revenue from Rights Concentration Risk	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
VA/DoD [Member]
Concentration Risk [Line Items]
Revenue, percentage	71.20%	61.30%
TAC-STIM [Member]
Concentration Risk [Line Items]
Revenue, percentage	5.50%	3.20%
National Health Service [Member]
Concentration Risk [Line Items]
Revenue, percentage	6.30%	10.10%

Revenue - Additional Information (Details)	3 Months Ended
Revenue - Additional Information (Details)	Mar. 31, 2024
Revenue
Payment term for customers	30 days

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement Of Income And Comprehensive Loss [Abstract]
Net loss	$ (3,506)	$ (5,867)
Other comprehensive loss:
Foreign currency translation adjustment	76	56
Other comprehensive loss	76	56
Comprehensive loss	$ (3,430)	$ (5,811)

- Definition

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

+ References

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-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

Stock Based Compensation (Tables)

3 Months Ended

Mar. 31, 2024

Stock Based Compensation

Summary of Activity Related to Stock Options

	Number of Options (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value (in thousands)
Outstanding, January 1, 2024		516		$	37.46		7.7	$	307
Granted		—						$	—
Exercised		—						$	—
Cancelled		(15	)					$	—
Outstanding, March 31, 2024		501		$	37.03		7.5	$	349
Exercisable, March 31, 2024		293		$	58.13		6.5	$	76

Summary of Activity Related to Restricted Stock and Deferred Stock Units Granted

	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value
Nonvested, January 1, 2024		227		$	7.41
Granted		201
Vested		(3	)
Cancelled		—
Nonvested, March 31, 2024		425		$	6.81

Schedule of Recognized Stock Compensation for Equity Awards

	Three months ended March 31,
(in thousands)	2024		2023
Selling, general and administrative	$	439	$	510
Research and development		35		57
Cost of goods sold		10		5
Total expense	$	484	$	572

Summary of Weighted Average Assumptions Used in Valuing Plans

	Three months ended March 31,
		2023
Fair value at grant date	$	3.46
Expected volatility		114.0	%
Risk-free interest rate		3.9	%
Expected holding period, in years		6.0
Dividend yield		—	%

Income taxes

3 Months Ended

Mar. 31, 2024

Income Taxes

Income Taxes

Note 10. Income Taxes

The Company may be eligible, from time to time, to receive cash from the sale of its net operating losses under New Jersey's Department of the Treasury - Division of Taxation NOL Transfer Program. During the three months ended March 31, 2024 and 2023, the Company received a net cash payments of $122,000 and $211,000 from the sale of its New Jersey state net operating losses, respectively.

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Leases - Future Minimum Lease Payments under Non-Cancellable Operating Leases (Details) $ in Thousands	Mar. 31, 2024 USD ($)
Leases
Remainder of 2024	$ 209
2025	369
2026	368
2027	376
2028	391
2029 and thereafter	5,227
Total future lease payments	6,940
Less: Amounts representing interest	(4,260)
Total	$ 2,680

Going Concern, Significant Risks and Uncertainties

3 Months Ended

Mar. 31, 2024

Going Concern, Significant Risks and Uncertainties

Going Concern, Significant Risks and Uncertainties

Note 3. Going Concern, Significant Risks and Uncertainties

Going Concern

The Company has experienced significant net losses and cash used in operations, and it expects to continue to incur net losses and cash used in operations for the near future as it works to increase market acceptance of its medical devices and wellness products. The Company has never been profitable and has incurred net losses and cash used in operations in each year since its inception. The Company has historically funded its operations from the sale of its common stock.

Sales to the United States Department of Veteran Affairs and Department of Defense ("VA/DoD") comprised 71.2% of the Company's revenue during the three months ended March 31, 2024. The majority of the Company's sales were made pursuant to our qualifying contract under the Federal Supply Schedule ("FSS"), which was secured by us in December 2018, as well as open market sales to individual facilities within the government channels and to individual facilities through our distribution relationship with Lovell Government Services ("Lovell"). The initial term of our FSS contract was scheduled to expire on January 15, 2024. On January 5, 2024, we obtained a modification to the initial contract, temporarily extending the term from January 15, 2024, to March 14, 2024, and subsequently extending the term to June 14, 2024, while the VA/DoD Federal Supply Schedule Service reviews our follow-on offer application for a replacement FSS contract. Although the Company continues to work with the appropriate government personnel to replace its existing FSS contract, there can be no assurance that the VA/DoD will accept the Company’s application which may limit or eliminate the Company’s ability to sell certain gammaCore products into the government channel pursuant to its qualifying FSS contract or individual facilities that utilize the Company’s FSS contract number for open market purchases.

The Company’s expected cash requirements for the next 12 months from the date of these financial statements are issued and beyond are largely based on the commercial success of its products. There are significant risks and uncertainties as to its ability to achieve these operating results. Due to the risks and uncertainties, there can be no assurance that the Company will have sufficient cash flow and liquidity to fund its planned activities, which could force it to significantly reduce or curtail its activities and potentially cease operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern within one year of the date of these accompanying financial statements are issued. The accompanying financial statements do not include any adjustment that might result from the outcome of this uncertainty.

Concentration of Revenue Risks

The Company earns a significant amount of its revenue (i) in the United States from the VA/DoD pursuant to its qualifying contract under the FSS and open market sales to individual VA facilities, (ii) in the United States from sales of its TAC-STIM products to several units of the DoD, and (iii) in the United Kingdom from the National Health Service ("NHS").

The following table reflects the respective concentration as a percentage of the Company's net sales:

	Three months ended March 31,
	2024		2023
Revenue channel:
VA/DoD	71.2	%	61.3	%
TAC-STIM	5.5	%	3.2	%
NHS	6.3	%	10.1	%

For the three months ended March 31, 2024, Lovell accounted for more than 10% of our VA/DoD net sales. One VA/DoD facility accounted for more than 10% of total VA/DoD net sales during the three months ended March 31, 2023. During the three months ended March 31, 2024 and 2023, one facility accounted for more than 10% of net sales from the NHS.

Foreign Currency Exchange

The Company has foreign currency exchange risk related to revenue and operating expenses in currencies other than the local currencies in which it operates. The Company is exposed to currency risk from the potential changes in the functional currency values of its assets, liabilities, and cash flows denominated in foreign currencies.

Revenue (Tables)

3 Months Ended

Mar. 31, 2024

Revenue

Schedule of net sales disaggregated by channel

	Three months ended March 31,
Channel:		2024		2023
Rx gammaCore - VA/DoD	$	3,875	$	1,705
Rx gammaCore - U.S. Commercial		433		430
Outside the United States		449		410
Truvaga		385		147
TAC-STIM		301		88
Total Net Sales	$	5,443	$	2,780

Schedule of net sales disaggregated by geographic market

Geographic Market:	Three months ended March 31,
Product revenue		2024		2023
United States	$	4,994	$	2,370
United Kingdom		385		321
Other		45		43
License revenue
Japan		19		46
Total Net Sales	$	5,443	$	2,780

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2024	May 01, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Trading Symbol	ECOR
Entity Registrant Name	electroCore, Inc.
Entity Central Index Key	0001560258
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		6,006,064
Entity File Number	001-38538
Entity Tax Identification Number	20-3454976
Entity Address, Address Line One	200 Forge Way
Entity Address, Address Line Two	Suite 205
Entity Address, City or Town	Rockaway
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07866
City Area Code	973
Local Phone Number	290-0097
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, par value $0.001 per share
Security Exchange Name	NASDAQ
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false

Net Loss Per Share - Additional Information (Details) - $ / shares	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Net Loss Per Share
Common stock, par value	$ 0.001	$ 0.001
First SPA \| Common Stock \| Warrant
Net Loss Per Share
Pre-funded warrants which are considered as common stock equivalents	613,314

Net Loss Per Share - Schedule of Common Stock Equivalents Excluded from Computation of Diluted Loss per Share (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	1,950	599
Outstanding stock options
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	501	437
Restricted and deferred stock units
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	525	161
Stock purchase warrants
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	924	1

Stock Based Compensation - Summary of Activity Related to Stock Options (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Number of Options
Number of Options, Outstanding, Begining	516
Number of Options, Granted
Number of Options, Exercised
Number of Options, Cancelled	(15)
Number of Options, Outstanding, Ending	501	516
Number of Options, Exercisable	293
Weighted Average Exercise Price
Weighted Average Exercise Price, Outstanding, Begining	$ 37.46
Weighted Average Exercise Price, Outstanding, Ending	37.03	$ 37.46
Weighted Average Exercise Price, Exercisable	$ 58.13
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Additional Disclosures [Abstract]
Weighted Average Remaining Contractual Term (Years), Outstanding	7 years 6 months	7 years 8 months 12 days
Weighted Average Remaining Contractual Term (Years), Exercisable	6 years 6 months
Aggregate Intrinsic Value, Outstanding, Beginning	$ 307
Aggregate Intrinsic Value, Granted
Aggregate Intrinsic Value, Exercised
Aggregate Intrinsic Value, Cancelled
Aggregate Intrinsic Value, Outstanding, Ending	349	$ 307
Aggregate Intrinsic Value, Exercisable	$ 76

Shareholders' Equity - Additional Information (Details) $ / shares in Units, $ in Thousands			3 Months Ended
	Feb. 13, 2023	Dec. 02, 2022 $ / shares	Mar. 31, 2024 USD ($) shares $ / shares	Dec. 31, 2023 USD ($)	Mar. 06, 2023 shares	Dec. 31, 2022 USD ($)
Stock Purchase Agreement [Line Items]
Reverse stock split ratio	1-for-15
Minimum
Stock Purchase Agreement [Line Items]
Reverse stock split ratio	1-for-5
Maximum
Stock Purchase Agreement [Line Items]
Reverse stock split ratio	1-for-50
Common Stock
Stock Purchase Agreement [Line Items]
Preferred Stock, Redemption Price Per Share \| $ / shares			$ 0.01
Series A Preferred Stock [Member]
Stock Purchase Agreement [Line Items]
Each shares entitled the holder vote per shares			1,000,000
Number Of Vote Each Member Is Entitled To For Each Unit Held			1,000
Preferred Stock Value Outstanding \| $			$ 0	$ 0		$ 71
Preferred stock redemption, Share					80,000
Preferred Stock, Dividends Per Share, Declared \| $ / shares		$ 0.001
Preferred Stock Par Or Stated Value Per Share \| $ / shares		$ 0.001
Preferred Stock
Stock Purchase Agreement [Line Items]
Number of basis shares to receive redemption amount			10
First SPA [Member] \| Common Stock \| Warrant
Stock Purchase Agreement [Line Items]
Aggregate number of shares issued			613,314

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Accrued Liabilities Current [Abstract]
Accrued professional fees	$ 387	$ 282
Accrued bonuses and incentive compensation	1,362	2,352
Accrued litigation legal fees expense	1,101	1,041
Accrued insurance expense	62	247
Accrued research and development expenses	655	655
Accrued vacation and other employee related expenses	958	628
Accrued inventory purchases	204
Accrued valued-added tax	350	272
Deferred revenue	130	245
Other	203	149
Accrued expenses	$ 5,412	$ 5,871

Going Concern, Significant Risks and Uncertainties - Additional Information (Details) - facility	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Risks And Uncertainties [Line Items]
Revenue percentage	71.20%
Net Sales \| Revenue from Rights Concentration Risk \| VA/DoD [Member]
Risks And Uncertainties [Line Items]
Percentage of net sales	71.20%	61.30%
Net Sales \| Revenue from Rights Concentration Risk \| National Health Service [Member]
Risks And Uncertainties [Line Items]
Percentage of net sales	6.30%	10.10%
Zero facilities [Member] \| Minimum \| Net Sales \| Revenue from Rights Concentration Risk \| VA/DoD [Member]
Risks And Uncertainties [Line Items]
Percentage of net sales	10.00%	10.00%
Facility one [Member]
Risks And Uncertainties [Line Items]
Number of facilities	1	1
Facility one [Member] \| VA/DoD and National Health Service
Risks And Uncertainties [Line Items]
Number of facilities		1
Facility one [Member] \| Minimum \| Net Sales \| Revenue from Rights Concentration Risk \| National Health Service [Member]
Risks And Uncertainties [Line Items]
Percentage of net sales	10.00%	10.00%

Income Taxes - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating Loss Carryforwards [Line Items]
Proceeds from operating activity	$ 122,000	$ 211,000

Condensed Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 7,849	$ 10,331
Restricted cash	250	250
Accounts receivable, net	475	717
Inventories, net	2,507	2,160
Prepaid expenses and other current assets	629	836
Total current assets	11,710	14,294
Inventories, noncurrent		607
Property and equipment, net	192	204
Operating lease right of use assets, net	1,540	502
Other assets, net	448	495
Total assets	13,890	16,102
Current liabilities:
Accounts payable	2,322	2,163
Accrued expenses and other current liabilities	5,412	5,871
Current portion of operating lease liabilities	93	89
Total current liabilities	7,827	8,123
Noncurrent liabilities:
Operating lease liabilities, noncurrent	1,567	537
Total liabilities	9,394	8,660
Commitments and contingencies (see Note 12)
Stockholders' equity:
Common Stock, par value $0.001 per share; 500,000,000 shares authorized at March 31, 2024 and December 31, 2023; 6,006,064 shares issued and outstanding at March 31, 2024 and 6,002,628 shares issued and outstanding at December 31, 2023	6	6
Additional paid-in capital	173,188	172,704
Accumulated deficit	(168,710)	(165,204)
Accumulated other comprehensive income (loss)	12	(64)
Total stockholders' equity	4,496	7,442
Total liabilities and stockholders' equity	$ 13,890	$ 16,102