0001213900-25-023259 | 10-K | XBRL Viewer

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Stock Based Compensation - Summary of Recognized Stock Compensation for Equity Awards (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total expense	$ 1,870	$ 1,698
Selling, general and administrative
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total expense	1,729	1,435
Research and development
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total expense	98	237
Cost of goods sold
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total expense	$ 43	$ 26

- 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

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+ Details

Stock Based Compensation - Summary of Weighted Average Assumptions Used in Valuing Plans (Details) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Stock Based Compensation
Fair value at grant date	$ 4.31	$ 3.95
Expected volatility	101.90%	122.40%
Risk-free interest rate	4.00%	4.10%
Expected holding period, in years	4 years	5 years 9 months 18 days
Dividend yield

Leases - Future minimum lease payments under non-cancellable operating leases (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Leases
2025	$ 369
2026	530
2027	625
2028	649
2029	663
2030 and thereafter	7,736
Total future minimum lease payments	10,572
Less: Amounts representing interest	(6,436)
Total	$ 4,136	$ 626

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (11,886)	$ (18,834)
Other comprehensive income (loss):
Foreign currency translation adjustment	178	5
Other comprehensive income (loss)	178	5
Comprehensive loss available to common shareholders	$ (11,708)	$ (18,829)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

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

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+ Details

- Definition

Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.

+ References + Details

Severance and Other Related Charges

12 Months Ended

Dec. 31, 2024

Severance and Other Related Charges

Severance and Other Related Charges

Note 16. Severance and Other Related Charges

During the year ended December 31, 2023, the Company entered into separation agreements with former employees of which agreements required aggregate payments totaling $464,000. The charge for these payments is included in Selling, general and administrative expense in the accompanying Statement of Operations for the year ended December 31, 2023. As of December 31, 2024, the Company had no outstanding payable in connection with these charges.

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2024

Accrued Expenses and Other Current Liabilities

Schedule of accrued expenses and other current liabilities

	December 31,
(in thousands)	2024		2023
Accrued professional fees	$	598	$	282
Accrued bonuses and incentive compensation		2,886		2,352
Accrued litigation legal fees expense		1,163		1,041
Accrued insurance expense		205		247
Accrued research and development expenses		655		655
Accrued vacation and other employee related expenses		781		628
Accrued tax expenses		382		272
Deferred revenue		78		245
Other		216		149
	$	6,964	$	5,871

Severance and Other Related Charges - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2024
Defined Benefit Plan Disclosure [Line Items]
Postemployment Benefits Liability, Current		$ 0
Former Employees \| Selling, general and administrative
Defined Benefit Plan Disclosure [Line Items]
Postemployment benefits outstanding payable	$ 464,000

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Taxes

Schedule domestic and foreign components of the loss before provision for income taxes

(in thousands)	December 31, 2024			December 31, 2023
Domestic	$	(11,338	)	$	(18,713	)
Foreign		(641	)		(307	)
Total	$	(11,979	)	$	(19,020	)

Schedule of income tax provision from continuing operations

(in thousands)	December 31, 2024			December 31, 2023
Federal	$	—		$	—
State		(116	)		(208	)
Foreign		23			22
Total current benefit		(93	)		(186	)

Total deferred		—			—
Total income tax benefit	$	(93	)	$	(186	)

Schedule of deferred income tax assets and liabilities

	Year ended December 31,
(in thousands)	2024			2023
Deferred tax assets
Net operating loss carryforwards	$	35,856		$	33,580
Accrued expenses		429			197
Intangibles		2,634			2,547
Inventory		158			172
Allowance for credit losses		12			9
Charitable contributions		10			10
R&D credit		2,074			1,257
Lease liabilities		1,033			152
Stock compensation		3,251			2,925
Deferred tax assets		45,457			40,849
Less valuation allowance		(44,310	)		(40,564	)
Total deferred tax assets		1,147			285
Prepaid expenses		(207	)		(163	)
Fixed assets		(6)			—
Right of use asset		(934	)		(122	)
Total deferred tax liabilities		(1,147	)		(285	)
Deferred tax assets, net	$	—		$	—

Schedule of income tax provision computed at statutory rates

	Year ended December 31,
	2024		2023
Statutory rate	(21.0	)%	(21.0	)%
State tax recovery, net of federal benefit	(5.8	)%	(5.1	)%
State tax rate change	(1.5	)%	2.8	%
Stock compensation	1.1	%	10.7	%
State tax NOL sale	(0.8	)%	(0.9	)%
Nondeductible expenses	0.4	%	(2.2	)%
Credits	(4.0	)%	-	%
Change in valuation allowance for deferred tax assets	30.8	%	14.7	%
Income tax benefit	(0.8	)	(1.0	)%

Summary of Significant Accounting Policies - Schedule of Condensed Cash Flow Statement (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies
Cash and cash equivalents	$ 3,450	$ 10,331
Restricted cash	250
Total cash, cash equivalents and restricted cash	$ 3,700	$ 10,581

Shareholders' Equity (Tables)

12 Months Ended

Dec. 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 *		716
Exercised		144
Expired		—
Outstanding, December 31, 2024		1,496	$	5.31		4.2	$	16,489
Exercisable, December 31, 2024		1,496	$	5.31		4.2	$	16,489

* A total of 1,608 pre-funded warrants were excluded from this table of which 995 were issued during the year ended December 31, 2024

Shareholders’ Equity

12 Months Ended

Dec. 31, 2024

Shareholders’ Equity

Shareholders’ Equity

Note 10. Shareholders’ Equity

Securities Purchase Agreements

On June 3, 2024, the Company entered into a securities purchase agreement (the “Registered Direct Purchase Agreement”) with an institutional accredited investor (the “Purchaser”) for the sale (the “Registered Direct Offering”) by the Company of pre-funded warrants (the “RD Pre-funded Warrants”) to purchase up to 225,000 shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”) (the “RD Pre-funded Warrant Shares”). In a concurrent private placement, the Company issued and sold to the Purchaser unregistered warrants to purchase up to 112,500 shares of Common Stock (the “PIPE Warrants” and shares of Common Stock underlying the PIPE Warrants, the “PIPE Warrant Shares”). Each RD Pre-funded Warrant in the Registered Direct Offering was sold together with one-half of one PIPE Warrant at a combined effective offering price of $6.4925 per share. The PIPE Warrants became exercisable after the date of issuance at a price of $6.43 per share and will expire on June 5, 2029.

In a separate private placement, on May 31, 2024, the Company entered into securities purchase agreements with certain institutional and accredited investors and directors of the Company (the “Private Agreements”), which collectively provided for the sale by the Company of (i) 438,191 shares of Common Stock (the “Private Shares”), (ii) pre-funded warrants (the “Private Pre-funded Warrants”) to purchase up to 770,119 shares of Common Stock and (iii) warrants (the “Private Warrants” and together with the PIPE Warrants, the “Warrants”) to purchase up to 604,150 shares of Common Stock (the “Private Warrant Shares”). Each share of Common Stock (or Private Pre-funded Warrant) in this private placement was sold together with one-half of one Private Warrant at a combined effective offering price of $6.4925 per share. The Private Warrants will have the same terms as the PIPE Warrants sold to the Purchaser.

The Private Shares were sold at a purchase price of $6.43 per share. The RD Pre-funded Warrants and Private Pre-funded Warrants were sold at a purchase price of $6.43 minus $0.001 per Pre-Funded Warrant, and are exercisable immediately at an exercise price of $0.001 per share. The PIPE Warrants and Private Warrants are only exercisable for whole shares of Common Stock.

The net proceeds to the Company resulting in the sale of securities described above was approximately $9.0 million, after deducting other offering expenses payable by the Company, and excluding the proceeds, if any, from the exercise of the warrants. Of the net proceeds, $1 million came from the issuance of securities to the Company’s legal counsel. Upon issuance of the shares, certain of the Company’s financial obligations to its legal counsel were deemed paid and satisfied in full.

The company accounts for common stock warrants by first considering the criteria under ASC 480 for liability classification, then evaluating the indexation requirements and the scope exception in ASC 815-10, and finally assessing additional equity considerations under ASC 815-40-25 to determine if the warrants should be classified as equity.. The Company determined that the warrants associated this financing qualified for equity classification.

On July 31, 2023, the Company entered into a securities purchase agreement (“First SPA”) in connection with a registered direct offering and concurrent private placement with certain institutional and accredited investors pursuant to which the Company issued and sold an aggregate of 1,062,600 shares of common stock, 613,314 pre-funded common stock purchase warrants that are exercisable upon issuance, and warrants to purchase up to an aggregate of 837,955 shares of common stock. On July 31, 2023, the Company also entered into a securities purchase agreement (“Second SPA”) in connection with a concurrent private placement with six of the Company’s officers and directors pursuant to which the Company issued and sold 169,968 shares of common stock and warrants to purchase up to an aggregate of 84,982 shares of common stock. The combined effective offering price of the securities sold pursuant to the First SPA and the Second SPA was $4.4125 per share of common stock and related common stock purchase warrant. The common stock purchase warrants will be exercisable commencing six months after the date of issuance at a price of $4.35 per share and will expire five years after they first become exercisable. The net proceeds to the Company resulting from the First SPA and Second SPA was approximately $7.5 million, after deducting the placement agent fees and expenses, and other offering expenses payable by the Company, and excluding the proceeds, if any, from the exercise of the common stock purchase warrants sold in the concurrent private placements.

In accordance with ASC 480 and ASC 815-40, the Company assessed the warrants associated with its First SPA and Second SPA and determined that the warrants qualify for equity classification.

Stock Purchase Warrants

The following table presents a summary of stock purchase warrants outstanding as of December 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 *		716
Exercised		144
Expired		—
Outstanding, December 31, 2024		1,496	$	5.31		4.2	$	16,489
Exercisable, December 31, 2024		1,496	$	5.31		4.2	$	16,489

* A total of 1,608 pre-funded warrants were excluded from this table of which 995 were issued during the year ended December 31, 2024

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Subparagraph (a)
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
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-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
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-Paragraph 1
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 13
-Subparagraph (i)
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Paragraph 14
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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
-Topic 505
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-Publisher FASB
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+ Details

Net Loss Per Share - Schedule of Common Stock Equivalents Excluded from Computation of Diluted Loss per Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	2,503	1,756
Outstanding stock options [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	548	516
Restricted stock and unit awards [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	459	316
Stock purchase warrants [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	1,496	924

Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2024

Net Loss Per Share

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

	December 31,
(in thousands)	2024		2023
Outstanding stock options		548		516
Restricted stock and unit awards		459		316
Stock purchase warrants		1,496		924
		2,503		1,756

Commitments and Contingencies

12 Months Ended

Dec. 31, 2024

Commitments and Contingencies

Commitments and Contingencies

Note 15. Commitments and 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. On December 5, 2024, the Third Circuit issued an opinion affirming Judge Quraishi's August 24, 2024 dismissal of the case and entered Judgment to that effect. The Plaintiffs did not move for rehearing, and the mandate of the Court of Appeals has issued. The plaintiffs did not pursue any further appeal and the time to do has now expired.

On March 4, 2021, purported stockholder Richard Maltz brought a purported stockholder derivative action in the United States District Court for the District of New Jersey. The action is captioned Richard Maltz, derivatively on behalf of electroCore, Inc., vs. Francis R. Amato, et al., Case 3:21-cv-04135. The defendants include present and past directors and officers of the Company. The plaintiff purports to pursue derivative claims on behalf of the Company in connection with the IPO and actions occurring between the IPO and September 25, 2019. The complaint alleges that demand on the board of directors is excused. The complaint purports to allege claims against the defendants for violating Section 14(a) of the Exchange Act, breaching fiduciary duties, unjust enrichment and waste of corporate assets. The complaint also purports to allege claims for contribution in connection with the Turnofsky case described above, pursuant to Section 11(f) of the Securities Act and Sections 10(b) and 21D of the Exchange Act. The complaint seeks unspecified compensatory damages, interest, costs and attorneys’ fees; declaratory relief; and an order requiring changes to corporate governance and internal procedures and a vote on proposed amendments to our Bylaws and Certificate of Incorporation.

On March 8, 2021, purported stockholder Erin Yuson brought a purported stockholder derivative action in the United States District Court for the District of New Jersey. The action is captioned Erin Yuson, derivatively on behalf of electroCore, Inc., vs. Francis R. Amato, et al., Case 3:21-cv-04481. The defendants include present and past directors and officers of the Company. The plaintiff purports to pursue derivative claims on behalf of the Company in connection with a 2019 proxy statement and actions occurring from the IPO through September 25, 2019. The complaint alleges that demand on the board of directors is excused. The complaint purports to allege claims against the defendants for violating Section 14(a) of the Exchange Act and breaching fiduciary duties. The complaint seeks unspecified compensatory damages, interest, costs and attorneys’ fees; declaratory relief; and an order requiring changes to corporate governance and internal procedures and a vote on proposed amendments to our Bylaws and Certificate of Incorporation.

The plaintiffs in the Maltz and Yuson derivative actions agreed to consolidate and stay those actions. The actions are stayed until and through the resolution of any motion for summary judgment in the Turnofsky federal securities class action. A stipulation to that effect was filed by the plaintiffs on April 14, 2021, and ordered by the court on April 30, 2021. On June 9, 2023, the cases were administratively dismissed without prejudice.

The company has and intends to the extent necessary to continue to vigorously defend itself if these matters are revived. 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 15 in the period they are incurred.

Purchase Commitments

The Company enters into contracts in the normal course of business with contract research organizations for its clinical trials, contract manufacturing organizations for the manufacture and supply of its clinical and commercial product needs and other vendors for other research and development and commercial activities, as well as services and products for operating purposes. The Company’s agreements generally provide for termination with notice. Such agreements that are cancelable contracts are not included as purchase commitments. The Company has included as purchase obligations its commitments under agreements to the extent they are quantifiable and are not cancelable. The Company has no material purchase obligations as of December 31, 2024.

Revenue

12 Months Ended

Dec. 31, 2024

Revenue

Revenue

Note 4. Revenue

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

	Years ended December 31,
Channel:		2024		2023
Rx gammaCore - VA	$	17,788	$	9,636
Rx gammaCore - U.S. Commercial		1,536		1,797
Outside the United States		1,850		1,821
Truvaga		2,811		1,027
TAC-STIM		1,197		1,749
Total Net Sales	$	25,182	$	16,030

Geographical Market:

	Years ended December 31,
(in thousands)		2024		2023
Product revenue
United States	$	23,332	$	14,209
United Kingdom		1,666		1,571
Other		119		148
License revenue
Japan		65		102
Total Net Sales	$	25,182	$	16,030

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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Stock Based Compensation (Tables)

12 Months Ended

Dec. 31, 2024

Stock Based Compensation

Schedule of Recognized Stock Compensation for Equity Awards

	Year ended December 31,
(in thousands)	2024		2023
Selling, general and administrative	$	1,729	$	1,435
Research and development		98		237
Cost of goods sold		43		26
Total expense	$	1,870	$	1,698

Schedule of stock options granted

	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		98
Exercised		—
Cancelled		(66	)
Outstanding, December 31, 2024		548		$	31.39		6.9	$	3,902
Exercisable, December 31, 2024		364		$	43.78		6.4	$	2,075

Schedule of additional information about stock options

Exercise Price	Options Outstanding (in thousands)		Options Outstanding Weighted Average Remaining Contractual Life (Years)		Options Exercisable (in thousands)
$4.05 - $4.85		201		8.6		108
$4.86 - $12.98		186		7.1		102
$12.99 - $225.00		161		4.7		154

Schedule of restricted and deferred stock units activity

	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value
Nonvested, January 1, 2024		227		$	7.41
Granted		309
Vested		(66	)
Cancelled		(11	)
Nonvested, December 31, 2024		459		$	6.86

Schedule of weighted average assumptions used in valuing plans

		2024		2023
Fair value at grant date	$	4.31	$	3.95
Expected volatility		101.9%		122.4%
Risk-free interest rate		4.0%		4.1%
Expected holding period, in years		4.0		5.8
Dividend yield		—		—

Liquidity and Certain Risks

12 Months Ended

Dec. 31, 2024

Liquidity and Certain Risks

Liquidity and Certain Risks

Note 3. Liquidity and Certain Risks

The Company has experienced significant net losses, and it expects to continue to incur net losses for the near future as it works to increase market acceptance of its gammaCore therapy and general wellness and human performance products. The Company has never been profitable and has incurred net losses and negative cash used in operations each year since its inception. The Company incurred net losses of $11.9 million and $18.8 million and used cash in its operations of $6.9 million and $14.7 million for the years ended December 31, 2024 and 2023, respectively.

The Company has historically funded its operations from the sale of its securities. During the years ended December 31, 2024, the Company received net proceeds of approximately $9.0 million from such sales and as of December 31, 2024, the Company’s cash, cash equivalents and marketable securities totaled $12.2 million (“Cash Position”).

Based on its current assessment, the Company believes its Cash Position will enable it to fund its operating expenses and capital expenditure requirements, as currently planned, for at least the next 12 months from the date the accompanying financial statements are issued. There remain significant risks and uncertainties regarding the Company's business, financial condition and results of operations. The Company’s future capital requirements are difficult to forecast and will depend on many factors that are out of its control. If the Company is unable to achieve its planned operating results or maintain sufficient financial resources, including through potential positive cash flow from operations or supplemental access to third-party debt, equity or hybrid capital, its business, financial condition and results of operations may be materially and adversely affected.

The Company’s expected cash requirements for the next 12 months from the date these financial statements are issued and beyond are largely based on the commercial success of its products. The Company believes its cash and cash equivalents and anticipated revenue will enable it to fund its operating expenses, working capital, and capital expenditure requirements, as currently planned, through 12 months from the date of the accompanying financial statements.

Concentration of Revenue Risks

The Company earns a significant amount of its revenue in the United States from the VA channel pursuant to its qualifying contract under the Federal Supply Schedule, or FSS, and open market sales to individual VA facilities. For the years ended December 31, 2024 and 2023, the VA accounted for 70.6% and 60.1% of net sales, respectively.

For the year ended December 31, 2024, Lovell and North Las Vegas VAMC each accounted for more than 10% of our VA net sales. During the year ended December 31, 2024, sales associated with one facility accounted for more than 10% of the total VA net sales and two facilities each accounted for more than 10% of the total VA net sales in the year ended December 31, 2023. Sales through our TAC-STIM revenue channel accounted for 10.9% of our net sales in the year ended December 31, 2023.

Foreign Currency Exchange

The Company has foreign currency exchange risks 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.

Liquidity and Certain Risks - Additional Information (Details) $ in Thousands		12 Months Ended
	May 31, 2024 USD ($)	Dec. 31, 2024 USD ($) Facility	Dec. 31, 2023 USD ($) Facility
Schedule of company's net sales [Line Items]
Net loss		$ 11,886	$ 18,834
Net Cash Provided by (Used in) Operating Activities, Continuing Operations		6,900	$ 14,700
Marketable Securities		$ 12,200
Net Sales \| Government Contracts Concentration Risk [Member] \| TAC-STIM [Member]
Schedule of company's net sales [Line Items]
Concentration risk percentage			10.90%
Net Sales \| Department of Veterans Affairs and Department Of Defense Member \| Two facilities [Member]
Schedule of company's net sales [Line Items]
Number of facilities \| Facility			2
Net Sales \| Department of Veterans Affairs and Department Of Defense Member \| Customer Concentration Risk [Member]
Schedule of company's net sales [Line Items]
Concentration risk percentage		70.60%	60.10%
Net Sales \| Department of Veterans Affairs and Department Of Defense Member \| Customer Concentration Risk [Member] \| Facility One Member
Schedule of company's net sales [Line Items]
Concentration risk percentage		10.00%
Number of facilities \| Facility		1
Net Sales \| Department of Veterans Affairs and Department Of Defense Member \| Customer Concentration Risk [Member] \| Two facilities [Member]
Schedule of company's net sales [Line Items]
Concentration risk percentage			10.00%
Net Sales \| Department of Veterans Affairs and Department Of Defense Member \| Lovell [Member] \| Government Contracts Concentration Risk [Member]
Schedule of company's net sales [Line Items]
Concentration risk percentage		10.00%
Net Sales \| Department of Veterans Affairs and Department Of Defense Member \| North Las Vegas [Member] \| Government Contracts Concentration Risk [Member]
Schedule of company's net sales [Line Items]
Concentration risk percentage		10.00%
Net Sales \| National Health Service [Member] \| Customer Concentration Risk [Member] \| Facility One Member
Schedule of company's net sales [Line Items]
Concentration risk percentage			10.00%
Number of facilities \| Facility			1
Securities Purchase Agreement [Member]
Schedule of company's net sales [Line Items]
Aggregate proceeds	$ 9,000	$ 9,000

Stock Based Compensation - Summary of Restricted Stock and Deferred Stock Units Granted Activity (Details) - Stock Units shares in Thousands	12 Months Ended
	Dec. 31, 2024 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of Options , Outstanding, Beginning balance	227
Number of Options, Granted	309
Number of Options, Vested	(66)
Number of Options, Cancelled	(11)
Number of Options, Outstanding, Ending balance	459
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 \| $ / shares	$ 7.41
Weighted Average Exercise Price, Ending balance \| $ / shares	$ 6.86

Accrued Expenses and Other Current Liabilities - Additional Information (Details) - Commercial Insurance Premium Finance and Security Agreement [Member] - USD ($)			1 Months Ended		12 Months Ended
	Jul. 02, 2024	Jul. 05, 2023	Jul. 31, 2024	Jul. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Short-term Debt [Line Items]
Interest expense					$ 18,400	$ 12,200
2023 Agreement [Member]
Short-term Debt [Line Items]
Debt instrument, face amount		$ 618,000
Debt instrument, frequency of periodic payment				monthly
Interest rate on the Loan		6.03%
Monthly installments payable				$ 61,800
Remaining balance of notes payable					0	$ 247,000
Debt Instrument Term		10 months
2024 Agreement [Member]
Short-term Debt [Line Items]
Debt instrument, face amount	$ 493,000
Debt instrument, frequency of periodic payment			monthly
Interest rate on the Loan	8.75%
Monthly installments payable			$ 51,000
Remaining balance of notes payable					$ 205,000
Debt Instrument Term	10 months

Fair Value Measurements

12 Months Ended

Dec. 31, 2024

Fair Value Measurements

Fair Value Measurements

Note 6. Fair Value Measurements

Financial assets and liabilities carried at fair value are classified and disclosed in one of the following three levels of the fair value hierarchy:

•

Level 1—Quoted prices in active markets for identical assets or liabilities.

•

Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data.

•

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.

A summary of the assets and liabilities carried at fair value in accordance with the hierarchy defined above is as follows:

			Fair Value Hierarchy
December 31, 2024	Total		Level 1		Level 2		Level 3
Assets
Cash, cash equivalents and restricted cash	$	3,700	$	3,700	$	—	$	—
Marketable Securities:
U.S. treasury bills		8,519		8,519		—		—
Total cash, cash equivalents, restricted cash and marketable securities	$	12,219	$	12,219	$	—	$	—

			Fair Value Hierarchy
December 31, 2023	Total		Level 1		Level 2		Level 3
Assets
Total cash, cash equivalents and restricted cash	$	10,581	$	10,581	$	—	$	—

As of December 31, 2024, the Company's Marketable securities in the amount of $8.5 million were carried at fair value in accordance with Level 1 as described above. The Company had no financial assets or liabilities as of December 31, 2023 that required valuation in accordance with the levels described above. The Company recognizes transfers between levels of the fair value hierarchy as of the end of the reporting period. There were no transfers within the hierarchy during the December 31, 2024 and year ended December 31, 2023. The carrying amount of the Company’s receivables and payables approximate their fair value due to their maturity.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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+ Details

Revenue - Summary of Net Sales Disaggregated by Geographic Area (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 25,182	$ 16,030
United States
Disaggregation Of Revenue [Line Items]
Total Net Sales	23,332	14,209
United Kingdom
Disaggregation Of Revenue [Line Items]
Total Net Sales	1,666	1,571
Other
Disaggregation Of Revenue [Line Items]
Total Net Sales	119	148
Japan
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 65	$ 102

- 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.

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+ Details

Leases (Tables)

12 Months Ended

Dec. 31, 2024

Leases

Supplemental Balance Sheet Information for Operating Leases

	December 31,
(in thousands)		2024			2023
Operating leases:
Operating lease right of use assets	$	3,739		$	502
Operating lease liabilities:
Current portion of operating lease liabilities		361			89
Noncurrent operating lease liabilities		3,775			537
Total operating lease liabilities	$	4,136		$	626
Weighted average remaining lease term (in years)		14.5			5.2
Weighted average discount rate		13.5	%		13.8	%

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

Financial year (in thousands)
2025	$	369
2026		530
2027		625
2028		649
2029		663
2030 and thereafter		7,736
Total future minimum lease payments		10,572
Less: Amounts representing interest		(6,436	)
Total	$	4,136

Income Taxes - Reconciliation of Income Tax Provision Computed at Statutory Rates (Details)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Taxes
Statutory rate	(21.00%)	(21.00%)
State tax recovery, net of federal benefit	(5.80%)	(5.10%)
State tax rate change	(1.50%)	2.80%
Stock compensation	1.10%	10.70%
State tax NOL sale	(0.80%)	(0.90%)
Nondeductible expenses	0.40%	(2.20%)
Credits	(4.00%)
Change in valuation allowance for deferred tax assets	30.80%	14.70%
Income tax benefit	(0.80%)	(1.00%)

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2024	Dec. 31, 2023
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	500,000,000	500,000,000
Common stock, shares issued	6,650,854	6,002,628
Common stock, shares outstanding	6,650,854	6,002,628

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2024

Fair Value Measurements

Schedule of assets and liabilities carried at fair value

			Fair Value Hierarchy
December 31, 2024	Total		Level 1		Level 2		Level 3
Assets
Cash, cash equivalents and restricted cash	$	3,700	$	3,700	$	—	$	—
Marketable Securities:
U.S. treasury bills		8,519		8,519		—		—
Total cash, cash equivalents, restricted cash and marketable securities	$	12,219	$	12,219	$	—	$	—

			Fair Value Hierarchy
December 31, 2023	Total		Level 1		Level 2		Level 3
Assets
Total cash, cash equivalents and restricted cash	$	10,581	$	10,581	$	—	$	—

Income Taxes

12 Months Ended

Dec. 31, 2024

Income Taxes

Income Taxes

Note 12. Income Taxes

The benefit for income taxes for the years ended December 31, 2024 and 2023 consisted of foreign taxes, state minimum tax and a benefit from the sale of state net operating losses.

Domestic and foreign components of the loss before provision for income taxes is as follows:

(in thousands)	December 31, 2024			December 31, 2023
Domestic	$	(11,338	)	$	(18,713	)
Foreign		(641	)		(307	)
Total	$	(11,979	)	$	(19,020	)

The income tax (benefit)/expense from continuing operations contains the following components:

(in thousands)	December 31, 2024			December 31, 2023
Federal	$	—		$	—
State		(116	)		(208	)
Foreign		23			22
Total current benefit		(93	)		(186	)

Total deferred		—			—
Total income tax benefit	$	(93	)	$	(186	)

The Company has evaluated the available evidence supporting the realization of its deferred tax assets, including the amount and timing of future taxable income, and has determined that it is more likely than not that its net deferred tax assets will not be realized in the United States and certain foreign jurisdictions. Due to uncertainties surrounding the realization of the deferred tax assets, the Company maintains a full valuation allowance against all of its net deferred tax assets. When the Company determines that it will be able to realize some portion or all of its deferred tax assets, an adjustment to its valuation allowance on its deferred tax assets would have the effect of increasing net income in the period such determination is made. The net change in the valuation allowance for the years ended December 31, 2024 and 2023 was an increase of $3.7 million and $3.5 million, respectively.

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

	Year ended December 31,
(in thousands)	2024			2023
Deferred tax assets
Net operating loss carryforwards	$	35,856		$	33,580
Accrued expenses		429			197
Intangibles		2,634			2,547
Inventory		158			172
Allowance for credit losses		12			9
Charitable contributions		10			10
R&D credit		2,074			1,257
Lease liabilities		1,033			152
Stock compensation		3,251			2,925
Deferred tax assets		45,457			40,849
Less valuation allowance		(44,310	)		(40,564	)
Total deferred tax assets		1,147			285
Prepaid expenses		(207	)		(163	)
Fixed assets		(6)			—
Right of use asset		(934	)		(122	)
Total deferred tax liabilities		(1,147	)		(285	)
Deferred tax assets, net	$	—		$	—

A reconciliation of the income tax benefit computed at the U.S. federal statutory income tax rate of 21% and the reported income tax benefit for the years ended December 31, 2024 and 2023 is as follows:

	Year ended December 31,
	2024		2023
Statutory rate	(21.0	)%	(21.0	)%
State tax recovery, net of federal benefit	(5.8	)%	(5.1	)%
State tax rate change	(1.5	)%	2.8	%
Stock compensation	1.1	%	10.7	%
State tax NOL sale	(0.8	)%	(0.9	)%
Nondeductible expenses	0.4	%	(2.2	)%
Credits	(4.0	)%	-	%
Change in valuation allowance for deferred tax assets	30.8	%	14.7	%
Income tax benefit	(0.8	)	(1.0	)%

As of December 31, 2024 and 2023, the Company had accumulated Federal net operating losses totaling $143.6 million and $134.1 million, respectively. Also, as of December 31, 2024 and 2023, the Company had post-apportioned net operating losses totaling $61.2 million and $54.6 million, respectively. The net operating losses may be available to carry forward and offset future years' taxable income. U.S. federal losses can be carried forward indefinitely, and state losses expire in various amounts beginning in 2026. The Company also had accumulated losses totaling $4.3 million for each of the years ended December 31, 2024 and 2023, respectively, in Germany which can be carried forward indefinitely.

However, the NOL carryforwards may be, or become subject to, an annual limitation in the event of certain cumulative changes in the ownership interest of significant stockholders over a three year period in excess of 50%, as defined under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, as well as similar state tax provisions. This could limit the amount of NOLs that the Company can utilize annually to offset future taxable income or tax liabilities. The amount of the annual limitation, if any, will be determined based on the value of the Company immediately prior to an ownership change. Subsequent ownership changes may further affect the limitation in future years. If and when the Company utilizes the NOL carryforwards in a future period, it will perform an analysis to determine the effect, if any, of these loss limitation rules on the NOL carryforward balances.

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 year ended December 31, 2024 and 2023, the Company sold New Jersey NOL carry forwards, resulting in the receipt of net cash payments of $0.1 million and $0.2 million, respectively. There can be no assurance as to the continuation or magnitude of this program in the future.

As of December 31, 2024, the Company had Federal and NJ research and development credits of $1.2 million and $0.3 million respectively. The Federal R&D credits can be carried forward 20 years and will begin to expire in 2038. The New Jersey R&D credits can be carried forward seven years and will begin to expire in 2031.

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’s U.S. federal and state net operating losses have occurred since inception in 2018 and as such, tax years subject to potential tax examinations could apply from that date because the utilization of net operating losses from prior years opens the relevant year to audit by the IRS and/or state taxing authorities. The Company currently has no tax years under examination.

As of December 31, 2024, the Company does not have an accrual relating to uncertain tax positions. Interest and penalties, if any, as they relate to income taxes assessed, are included in the income tax provision. 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 tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 5: 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/1943274/2147477891/740-270-50-1

Reference 6: 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 7: 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 8: 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 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 10: 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 11: 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 12: 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 13: 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 14: 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

Net Loss Per Share

12 Months Ended

Dec. 31, 2024

Net Loss Per Share

Net Loss Per Share

Note 11. 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, 1,608,433 pre-funded warrants are considered common stock equivalents and are included in weighted average shares outstanding in the accompanying 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:

	December 31,
(in thousands)	2024		2023
Outstanding stock options		548		516
Restricted stock and unit awards		459		316
Stock purchase warrants		1,496		924
		2,503		1,756

Revenue - Additional Information (Details)	12 Months Ended
Revenue - Additional Information (Details)	Dec. 31, 2024
Revenue
Payment term for customers	30 days

Revenue (Tables)

12 Months Ended

Dec. 31, 2024

Revenue

Schedule of net sales disaggregated by channel

	Years ended December 31,
Channel:		2024		2023
Rx gammaCore - VA	$	17,788	$	9,636
Rx gammaCore - U.S. Commercial		1,536		1,797
Outside the United States		1,850		1,821
Truvaga		2,811		1,027
TAC-STIM		1,197		1,749
Total Net Sales	$	25,182	$	16,030

Summary of net sales disaggregated by geographic area

	Years ended December 31,
(in thousands)		2024		2023
Product revenue
United States	$	23,332	$	14,209
United Kingdom		1,666		1,571
Other		119		148
License revenue
Japan		65		102
Total Net Sales	$	25,182	$	16,030

Stock Based Compensation - Additional Information (Details) - USD ($) $ in Thousands, shares in Millions		1 Months Ended	12 Months Ended
	Jul. 01, 2023	Jun. 21, 2018	Dec. 31, 2024	Dec. 31, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense			$ 1,870	$ 1,698
Unrecognized compensation cost related to equity awards			$ 2,000
Unrecognized compensation expected to be recognized			1 year 6 months
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
Non-employee Director
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period			12 months
Vesting period upon a non-employee director’s initial appointment or election to the board of directors			36 months
Employees [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period			3 years
2018 Omnibus Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares reserved for future issuance		0.4	0.4
Maximum number of shares issuable under the plan, in proportion to common stock, percentage		4.00%
Maximum number additional shares allowed under the plan		3.0
Maximum number additional shares allowed pursuant to exercise of stock options under the plan		2.7
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period		10 years
Number shares available to be awarded under the plan			1.7
Stock Units \| Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period			4 years
Stock Units \| Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period			2 years

Stock Based Compensation

12 Months Ended

Dec. 31, 2024

Stock Based Compensation

Stock Based Compensation

Note 13. Stock Based Compensation

All common stock share and per share data reflects the reverse stock split effective February 15, 2023.

On June 21, 2018, the Company adopted the 2018 Omnibus Equity Incentive Plan (“Plan”). This plan reserved 0.4 million shares with an increase to be added annually beginning in 2019 through 2028 up to 4% of the total number of shares of common stock issued and outstanding on a fully diluted basis as of the end of the immediately preceding fiscal year, provided that the aggregate number of additional shares shall not exceed a total of 3.0 million shares, and a maximum of 2.7 million shares pursuant to the exercise of stock options. Effective January 1, 2025, the number of shares reserved under the Plan increased by 0.4 million to approximately 1.7 million. The Company’s policy is to issue new shares of its common stock upon the exercise of stock options, new grants of restricted stock awards, and settlement of restricted stock units. Stock options issued under the plan have a contractual life of 10 years and are generally forfeited upon separation from the Company.

The following table presents stock compensation expense recognized by the Company for the years ended December 31, 2024 and 2023. Total unrecognized compensation cost related to equity awards as of December 31, 2024 was $2.0 million and is expected to be recognized over the next 1.5 years.

	Year ended December 31,
(in thousands)	2024		2023
Selling, general and administrative	$	1,729	$	1,435
Research and development		98		237
Cost of goods sold		43		26
Total expense	$	1,870	$	1,698

The following table presents a summary of stock option award activity during the year ended December 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		98
Exercised		—
Cancelled		(66	)
Outstanding, December 31, 2024		548		$	31.39		6.9	$	3,902
Exercisable, December 31, 2024		364		$	43.78		6.4	$	2,075

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

The following table provides additional information about stock options that are outstanding and exercisable at December 31, 2024:

Exercise Price	Options Outstanding (in thousands)		Options Outstanding Weighted Average Remaining Contractual Life (Years)		Options Exercisable (in thousands)
$4.05 - $4.85		201		8.6		108
$4.86 - $12.98		186		7.1		102
$12.99 - $225.00		161		4.7		154

The following table presents a summary of restricted and deferred stock unit (“Unit” or "Units") activity during the year ended December 31, 2024:

	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value
Nonvested, January 1, 2024		227		$	7.41
Granted		309
Vested		(66	)
Cancelled		(11	)
Nonvested, December 31, 2024		459		$	6.86

In general, 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 over a 36-month period.

Valuation Information for Stock-Based Compensation

The fair value of each stock option award during the years ended December 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 period presented below, and prior to July 1, 2023, expected volatility was based on a composite comprising of (i) 50% of the Company's historical common stock volatility and (ii) 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 years ended December 31, 2024 and 2023 are summarized in the table below.

		2024		2023
Fair value at grant date	$	4.31	$	3.95
Expected volatility		101.9%		122.4%
Risk-free interest rate		4.0%		4.1%
Expected holding period, in years		4.0		5.8
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.

The Company - Additional Information (Details)	Dec. 31, 2024 Subsidiary
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of wholly owned subsidiaries	2

Inventory

12 Months Ended

Dec. 31, 2024

Inventory

Inventory

Note 7. Inventory

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

	December 31,
(in thousands)		2024		2023
Raw materials	$	923	$	832
Work in process		193		1,538
Finished Goods		560		397
Total Inventory		1,676		2,767
Less: noncurrent inventory		—		607
Total current inventory	$	1,676	$	2,160

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

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

Note 2. Summary of Significant Accounting Policies

(a) Basis of Presentation

The accompanying consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”), and the rules and the regulations of the Securities and Exchange Commission ("SEC").

At a special stockholders meeting held on February 13, 2023, the Company's stockholders approved an amendment to the Company's certificate of incorporation to effect of a reverse stock split of the Company's common stock at a ratio between 1-for-5 to 1-for-50 in order to achieve a minimum bid price of $1.00 per share for a minimum of 10 consecutive trading days, as required for continuing listing of the common stock on the Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(2). The board of directors authorized a 1-for-15 ratio for the reverse stock split, which became effective on February 15, 2023. The accompanying consolidated financial statements and notes to consolidated financial statements give retroactive effect to the reverse stock split for all periods presented.

(b) Principles of Consolidation

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

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 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 revenue, licensed products and loss contingencies.

(d) Revenue Recognition

The Company accounts for its revenue transactions under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC Topic 606”). In accordance with ASC Topic 606, the Company recognizes revenues when its customers obtain control of its product for an amount that reflects the consideration it expects to receive from its customers in exchange for that product. To determine revenue recognition for contracts that are determined to be in scope of ASC Topic 606, the Company 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 Company satisfies the performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once the contract is determined to be within the scope of ASC Topic 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 that is allocated to the respective performance obligation when such performance obligation is satisfied.

The transaction price is based on the consideration that the Company expects to receive in exchange for its products and includes the fixed per-unit price of the product and variable consideration in the form of trade credits, vouchers, rebates, and co-payment assistance. The per-unit price is based on the Company’s established wholesale acquisition cost less a contractually agreed upon distributor discount with the customer.

Trade credits are discounts that are contingent upon a timely remittance of payment and are estimated based on historical experience. Damaged or defective products are replaced at no charge under the Company’s standard warranty. A cash refund is allowed under specific circumstances for undamaged and non-defective returned products. For the years ended December 31, 2024 and 2023, trade credits and discounts were immaterial.

(e) Cash, Cash Equivalents and Restricted Cash

Cash and cash equivalents include all highly liquid investments with an original maturity of three months or less when purchased.

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

(in thousands)	December 31, 2024
Cash and cash equivalents	$	3,450
Restricted cash		250
Total cash, cash equivalents and restricted cash	$	3,700

As of December 31, 2024, cash equivalents represented funds held in an interest-bearing demand deposit account, U.S. treasury bills, and a money market account.

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.

(f) Concentration of Credit Risk

Cash equivalents are financial instruments that potentially subject the Company to concentration of credit risk. As of December 31, 2024, the Company's cash equivalent securities were largely comprised of treasury funds. The Company has established guidelines relative to diversification and maturities that are designed to help ensure safety and liquidity. These guidelines are periodically reviewed to take advantage of trends in yields and interest rates. As of December 31, 2024, 89% of the Company’s cash and cash equivalents were denominated in U.S. dollars. The balance of the Company's cash is denominated in British pound sterling and is subject to foreign exchange risk. The Company’s cash accounts are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per financial institution in the United States, and up to £85,000 by the Financial Services Compensation Scheme (“FSCS”) per financial institution in the United Kingdom. The Company's cash equivalent securities are insured by the Securities Investor Protection Corp. ("SIPC') up to $500,000 per account, with a limit of $250,000 in cash.

(g) Marketable Securities

Marketable securities are carried at fair value, with unrealized gains and losses reported as accumulated other comprehensive income, except for losses from impairments which are determined to be other than temporary. Realized gains and losses and declines in value judged to be other-than-temporary are included in the determination of net loss and are included in interest and other income net. Fair values are based on quoted market prices at the reporting date. Interest and dividends on available-for-sale securities are included in Interest and other income. As of December 31, 2024, marketable securities amounted to $8.5 million and consist of U.S. treasury bills. Unrealized gains or losses during 2024 were not material. The Company held no marketable securities at December 31, 2023.

(h) Accounts Receivable

Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company maintains an allowance for credit losses for estimated losses inherent in its accounts receivable portfolio. Management considers an account receivable to be past due when it is not settled under its stated terms. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and customers financial condition, the amount of receivables in dispute, and the current receivables aging and current payment patterns. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. During the years ended December 31, 2024 and 2023, the Company's allowance for credit losses was immaterial. The Company does not have any off balance sheet credit exposure related to its customers.

(i) Inventories

Inventory, which consists of raw materials, work-in-process and finished product, is stated at the lower of cost or net realizable value. Inventory is valued on a first-in first-out basis. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.

The Company evaluates inventory with respect to its operating cycle and classifies inventory as current or long-term on its balance sheet. Based upon estimated production needs and current inventory levels, the Company determined the amount of inventory necessary for the next twelve months. Any amounts over this projection are reclassified as Inventories, noncurrent.

In addition, the Company’s product is subject to strict quality control and monitoring which the Company performs throughout the manufacturing process. If certain units of product no longer meet quality specification or become obsolete, the Company records a charge to cost of goods sold to write down such unmarketable inventory to zero.

(j) Property and Equipment

Property and equipment are stated at historical cost. Depreciation is computed by the straight-line method based on the estimated useful lives of the respective assets, as discussed below. Amounts expended for maintenance and repairs are charged to expense as incurred.

Depreciation and leasehold improvement amortization is computed using the following estimated useful lives:

Machinery and equipment		3–15 years
Leasehold improvements		Lesser of estimated useful life or remaining term of lease
Furniture and fixtures		5–10 years
Computer equipment		5 years

(k) Leases

The Company determines if an arrangement is a lease at inception. For each lease, the lease term is determined at the commencement date and includes renewal options and termination options when it is reasonably certain that the Company will exercise that option. Operating leases with lease terms greater than one year are included in operating lease right-of-use (“ROU”) assets and current and long-term operating lease liabilities in the Company’s consolidated balance sheets.

Operating lease ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term using an estimated rate of interest the Company would have to pay to borrow equivalent funds on a collateralized basis at the lease commencement date. The operating lease ROU assets are based on the liability adjusted for any prepaid or deferred rent and lease incentives. The incremental borrowing rate was utilized to discount lease payments over the expected term given that the Company’s operating leases do not provide an implicit rate. The Company estimates the incremental borrowing rate to reflect the profile of secured borrowing over the expected term of the leases based on the information available at the later of the date of adoption or the lease commencement date. Rent expense for the operating lease is recognized on a straight-line basis over the lease term.

(l) 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 Consolidated Balance Sheets at December 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 December 31, 2024 and December 31, 2023 was $220,000 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.

(m) Impairment of Long-Lived Assets

Long lived assets, such as property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying amount. If the carrying amount of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying amount exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values, and third-party independent appraisals, as considered necessary.

(n) Stock-based Compensation

The Company accounts for stock-based compensation in accordance with the ASC Topic 718, Compensation – Stock Compensation. The Company estimates the fair value of stock option awards using the Black-Scholes option pricing model on the date of the grant. Restricted stock unit awards and restricted stock awards without a market condition are valued based on the closing price of the Company’s common stock on the date of the grant. Compensation expense reflects actual forfeitures and is primarily recognized on a straight-line basis over the requisite service period of the individual grants, which typically equals the vesting period.

(o) Income Taxes

The Company follows the asset and liability method of accounting for income taxes under ASC 740, "Income Taxes." Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax provisions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company is currently not aware of any issues under review that could result in significant payments, accruals or deviation from its position during the next twelve months.

(p) Research and Development

Research and development costs are expensed as incurred. These costs include, but are not limited to, costs related to clinical trials, and compensation and related overhead for employees and consultants involved in research and development activities.

(q) Foreign Currency Translation and Transactions

The functional currency of the Company’s international operations has been determined to be the respective local currency. The Company translates functional currency assets and liabilities to their U.S. dollar equivalents at exchange rates in effect at the balance sheet date and translates functional currency income and expense amounts to their U.S. dollar equivalents at average exchange rates for the period. The U.S. dollar affects that arise from changing translation rates are recorded in other comprehensive loss. Foreign currency transaction gains and losses related to assets and liabilities that are denominated in a currency other than the functional currency are reported in the Consolidated Statements of Operations in the period they occur.

(r) 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 views its operations and manages its business as one operating segment: Medical Devices.

(s) Recently Accounting Standards Pronouncements

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's adoption of this standard did not have a material impact on its results of operations, financial position or cash flows. See Note 14. Segment Reporting.

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.

On November 2024, the FASB issued Accounting Standards Update (ASU) No. 2024-03, Income Statement (Topic 220): Reporting Comprehensive Income - Expense Disaggregation Disclosures, Disaggregation of Income Statement Expenses, which requires public companies to disclose, in interim and annual reporting periods, additional information about certain expenses in the financial statements. The amendments in this pronouncement will be effective for annual periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted and is effective on either a prospective basis or retrospective basis. The Company is currently assessing the potential impacts of adoption on its consolidated financial statements and related disclosures.

Inventory - (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Inventory
Raw materials	$ 923	$ 832
Work in process	193	1,538
Finished Goods	560	397
Total Inventory	1,676	2,767
Less: noncurrent inventory		607
Total current inventory	$ 1,676	$ 2,160

The Company

12 Months Ended

Dec. 31, 2024

The Company

The Company

Note 1. The Company

electroCore, Inc. and its subsidiaries (“electroCore” or the “Company”) is a bioelectronic medicine and wellness company dedicated to improving health through its non-invasive vagus nerve stimulation (“nVNS”) technology platform and related product offerings. 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.

Inventory (Tables)

12 Months Ended

Dec. 31, 2024

Inventory

Schedule of inventories stated at lower of cost or market

	December 31,
(in thousands)		2024		2023
Raw materials	$	923	$	832
Work in process		193		1,538
Finished Goods		560		397
Total Inventory		1,676		2,767
Less: noncurrent inventory		—		607
Total current inventory	$	1,676	$	2,160

Related Party Transactions

12 Months Ended

Dec. 31, 2024

Note 17. Related Party Transactions

Consulting Agreements

On October 4, 2024, the Company and a former executive entered into a consulting agreement pursuant to which the former executive will provide financial and accounting consulting services to the Company on an hourly basis for 12 months after the effective date of his retirement, subject to potential extension upon mutual agreement.

On July 11, 2024, the Company and a member of its board of directors entered into a consulting agreement pursuant to which the board member is expected to begin providing consulting and advisory services to the Company’s Chief Executive Officer for a one-year term as of the completion of his service on the Board, effective as of immediately prior to the Company’s 2025 Annual Meeting of Stockholders. The director will be paid an hourly or per diem fee for such services rendered, if any, and was granted a stock option to purchase 50,000 shares of common stock of the Company at an exercise price of $6.43 per share, which shall vest and be exercisable in 12 equal monthly installments, subject to full vesting, if earlier, immediately prior to the 2025 Annual Meeting of Stockholders or a Change of Control so long as the director remains in continuous service to the Company through such date.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (d)
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
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-Paragraph 1
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Summary of Significant Accounting Policies - Summary of Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2024
Property Plant And Equipment [Line Items]
Leasehold improvements	Lesser of estimated useful life or remaining term of lease
Machinery and equipment [Member] \| Minimum [Member]
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Machinery and equipment [Member] \| Maximum [Member]
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives	15 years
Furniture and fixtures [Member] \| Minimum [Member]
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Furniture and fixtures [Member] \| Maximum [Member]
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives	10 years
Computer equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives	5 years

Segment Reporting - Schedule of operating financial results of segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Segment Reporting Information [Line Items]
Net sales	$ 25,182	$ 16,030
Cost of goods sold	3,785	2,804
Gross profit	21,397	13,226
Operating expenses:
Research and development	2,360	5,321
Total operating expenses	33,559	32,495
Loss from operations	(12,162)	(19,269)
Other (income) expense:
Interest and other income	(572)	(433)
Other expense	389	184
Total other income	(183)	(249)
Loss before income taxes	(11,979)	(19,020)
Benefit from income taxes	93	186
Net loss	(11,886)	(18,834)
Medical Devices
Segment Reporting Information [Line Items]
Net sales	25,182	16,030
Cost of goods sold	3,785	2,804
Gross profit	21,397	13,226
Operating expenses:
Research and development	2,360	5,321
General and administrative	14,406	13,512
Sales and marketing	16,793	13,662
Total operating expenses	33,559	32,495
Loss from operations	(12,162)	(19,269)
Other (income) expense:
Interest and other income	(572)	(433)
Other expense	389	184
Total other income	(183)	(249)
Loss before income taxes	(11,979)	(19,020)
Benefit from income taxes	93	186
Net loss	$ (11,886)	$ (18,834)

Document and Entity Information - USD ($) $ in Thousands	12 Months Ended
Document and Entity Information - USD ($) $ in Thousands	Dec. 31, 2024	Mar. 06, 2025	Jun. 30, 2024
Cover [Abstract]
Amendment Flag	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Trading Symbol	ECOR
Entity Registrant Name	electroCore, Inc.
Entity Central Index Key	0001560258
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Common Stock Shares Outstanding		7,193,092
Entity Public Float			$ 34,861,164
Entity File Number	001-38538
Entity Tax Identification Number	20-3454976
Entity Address Address Line1	200 Forge Way
Entity Address Address Line2	Suite 205
Entity Address City Or Town	Rockaway
Document Type	10-K
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
Auditor Location	New York
Auditor Firm ID	688
Auditor Name	Marcum llp
Security12b Title	Common Stock, Par Value $0.001 Per Share
Security Exchange Name	NASDAQ
Entity Incorporation State Country Code	DE
Document Annual Report	true
Document Transition Report	false
Entity Current Reporting Status	Yes

Stock Based Compensation - Summary of Additional Information about Stock Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options Outstanding (in shares)	548	516
Options Outstanding Weighted Average Remaining Contractual Life (Years)	6 years 10 months 24 days	7 years 8 months 12 days
Options Exercisable (in shares)	364
Exercise Price $4.05 - $4.85
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price	$ 4.05
Exercise Price	$ 4.85
Options Outstanding (in shares)	201
Options Outstanding Weighted Average Remaining Contractual Life (Years)	8 years 7 months 6 days
Options Exercisable (in shares)	108
Exercise Price $4.86 - $12.98
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price	$ 4.86
Exercise Price	$ 12.98
Options Outstanding (in shares)	186
Options Outstanding Weighted Average Remaining Contractual Life (Years)	7 years 1 month 6 days
Options Exercisable (in shares)	102
Exercise Price $12.99 - $225.00
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price	$ 12.99
Exercise Price	$ 225
Options Outstanding (in shares)	161
Options Outstanding Weighted Average Remaining Contractual Life (Years)	4 years 8 months 12 days
Options Exercisable (in shares)	154

- 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

Cash, Cash Equivalents, Restricted Cash and Marketable Securities

12 Months Ended

Dec. 31, 2024

Cash, Cash Equivalents, Restricted Cash and Marketable Securities

Cash, Cash Equivalents, Restricted Cash and Marketable Securities

Note 5. Cash, Cash Equivalents, Restricted Cash and Marketable Securities

The following tables summarize the Company’s cash, cash equivalents and marketable securities as of December 31, 2024 and December 31, 2023.

As of December 31, 2024
	Amortized Cost		Unrealized Gain		Unrealized (Loss)		Fair Value
Cash, cash equivalents and restricted cash	$	3,700	$	—	$	—	$	3,700

Marketable Securities:
U.S. Treasury Bills		8,519		—		—		8,519
Total marketable securities		8,519		—		—		8,519

Total cash, cash equivalents, restricted cash and marketable securities	$	12,219	$	—	$	—	$	12,219

As of December 31, 2023
	Amortized Cost		Unrealized Gain		Unrealized (Loss)		Fair Value
Cash, cash equivalents and restricted cash	$	10,581	$	—	$	—	$	10,581

Leases - Additional Information (Details)		12 Months Ended
Leases - Additional Information (Details)	Feb. 06, 2024 ft²	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Lessor, Lease, Description [Line Items]
Recognized lease expenses \| $		$ 535,000	$ 153,000
Rockaway, New Jersey
Lessor, Lease, Description [Line Items]
Remaining lease term		12 months or less.
First Amendment to Lease Agreement \| Rockaway, New Jersey
Lessor, Lease, Description [Line Items]
Lessee, operating lease, lease not yet commenced, renewal term	10 years
Area of real estate property	22,557
Lessee, operating lease, lease not yet commenced, effective date for expansion of leased property		Jun. 01, 2024
Area of lease property before expansion (in square foot)	13,643
Lessee, operating lease, lease not yet commenced, renewal term, option to extend	5 years
Lessee, operating lease, lease not yet commenced, expiry date	Jul. 31, 2034
Lessee, operating lease, lease not yet commenced, effective date	May 01, 2024

Shareholders' Equity Additional Information (Details) $ / shares in Units, $ in Millions			12 Months Ended
	May 31, 2024 USD ($) $ / shares shares	Jul. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2024 USD ($) $ / shares shares	Jun. 03, 2024 $ / shares shares	Dec. 31, 2023 $ / shares
Class of Stock [Line Items]
Common stock, par value \| $ / shares			$ 0.001		$ 0.001
First SPA [Member] \| Common Stock
Class of Stock [Line Items]
Aggregate number of shares issued		1,062,600
First SPA [Member] \| Common Stock \| Warrant [Member]
Class of Stock [Line Items]
Aggregate number of shares issued		613,314
Second SPA [Member] \| Private Placement [Member] \| Common Stock
Class of Stock [Line Items]
Aggregate number of shares issued		169,968
Number of officers and directors		6
Second SPA [Member] \| Private Placement [Member] \| Common Stock \| Maximum [Member] \| Warrant [Member]
Class of Stock [Line Items]
Aggregate number of shares issued		84,982
Stock Purchase Agreement
Class of Stock [Line Items]
Aggregate proceeds \| $		$ 7.5
Purchase Price per share \| $ / shares		$ 4.4125
Stock Purchase Agreement \| Common Stock \| Warrant [Member]
Class of Stock [Line Items]
Exercise Price \| $ / shares		$ 4.35
Class of Warrant or Right, Period from which Warrants or Rights Exercisable		6 months
Class of Warrant or Right, Expiration Period		5 years
Stock Purchase Agreement \| Common Stock \| Maximum [Member] \| Warrant [Member]
Class of Stock [Line Items]
Shares reserved for future issuance		837,955
Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Aggregate proceeds \| $	$ 9.0		$ 9.0
Proceeds from issuance of securities to the legal counsel of entity, net of issuance cost \| $	$ 1.0
Securities Purchase Agreement [Member] \| Warrant [Member]
Class of Stock [Line Items]
Purchase Price per share \| $ / shares	$ 6.43
Securities Purchase Agreement [Member] \| Pre-funded Warrants
Class of Stock [Line Items]
Aggregate number of shares issued			1,608,000
Stock issued during period, shares, warrants issued			995,000
Securities Purchase Agreement [Member] \| Private Placement [Member] \| Warrant [Member]
Class of Stock [Line Items]
Purchase Price per share \| $ / shares	6.4925
Securities Purchase Agreement [Member] \| Private Placement [Member] \| Pre-funded Warrants
Class of Stock [Line Items]
Exercise Price \| $ / shares	$ 0.001
Number of warrants sold together with each another class of warrant	0.5
Securities Purchase Agreement [Member] \| Private Placement [Member] \| PIPE Warrants
Class of Stock [Line Items]
Warrants expiration date				Jun. 05, 2029
Exercise Price \| $ / shares				$ 6.43
Securities Purchase Agreement [Member] \| Private Placement [Member] \| Common Stock
Class of Stock [Line Items]
Aggregate number of shares issued	438,191
Purchase Price per share \| $ / shares	$ 6.43
Securities Purchase Agreement [Member] \| Private Placement [Member] \| Common Stock \| Maximum [Member] \| Warrant [Member]
Class of Stock [Line Items]
Warrants to purchase common stock	604,150
Securities Purchase Agreement [Member] \| Private Placement [Member] \| Common Stock \| Maximum [Member] \| Pre-funded Warrants
Class of Stock [Line Items]
Warrants to purchase common stock	770,119
Securities Purchase Agreement [Member] \| Private Placement [Member] \| Common Stock \| Maximum [Member] \| PIPE Warrants
Class of Stock [Line Items]
Warrants to purchase common stock				112,500
Securities Purchase Agreement [Member] \| Registered Direct Offering Member \| Warrant [Member]
Class of Stock [Line Items]
Purchase Price per share \| $ / shares				$ 6.4925
Securities Purchase Agreement [Member] \| Registered Direct Offering Member \| Pre-funded Warrants
Class of Stock [Line Items]
Number of warrants sold together with each another class of warrant				0.5
Securities Purchase Agreement [Member] \| Registered Direct Offering Member \| Common Stock \| Pre-funded Warrants
Class of Stock [Line Items]
Common stock, par value \| $ / shares				$ 0.001
Securities Purchase Agreement [Member] \| Registered Direct Offering Member \| Common Stock \| Maximum [Member] \| Pre-funded Warrants
Class of Stock [Line Items]
Warrants to purchase common stock				225,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 3,450	$ 10,331
Restricted cash	250	250
Marketable securities	8,519
Accounts receivable, net	1,367	717
Inventories	1,676	2,160
Prepaid expenses and other current assets	1,038	836
Total current assets	16,300	14,294
Inventories, noncurrent		607
Property and equipment, net	158	204
Operating lease right of use assets, net	3,739	502
Other assets, net	274	495
Total assets	20,471	16,102
Current liabilities:
Accounts payable	1,827	2,163
Accrued expenses and other current liabilities	6,964	5,871
Current portion of operating lease liabilities	361	89
Total current liabilities	9,152	8,123
Noncurrent liabilities:
Operating lease liabilities, noncurrent	3,775	537
Total liabilities	12,927	8,660
Commitments and contingencies (see Note 15)
Mezzanine equity:
Preferred Stock, par value $0.001 per share; 10,000,000 shares authorized as of December 31, 2024 and December 31, 2023; 0 shares issued and outstanding at December 31, 2024 and December 31, 2023
Stockholders' equity:
Common Stock, par value $0.001 per share; 500,000,000 shares authorized as of December 31, 2024 and 2023; 6,650,854 shares issued and outstanding at December 31, 2024, and 6,002,628 shares issued and outstanding at December 31, 2023	7	6
Additional paid-in capital	184,513	172,704
Accumulated deficit	(177,090)	(165,204)
Accumulated other comprehensive loss	114	(64)
Total equity	7,544	7,442
Total liabilities and equity	$ 20,471	$ 16,102

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2024
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2024

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

Note 9. Accrued Expenses and Other Current Liabilities

Accrued expenses as of December 31, 2024 and 2023 consisted of the following:

	December 31,
(in thousands)	2024		2023
Accrued professional fees	$	598	$	282
Accrued bonuses and incentive compensation		2,886		2,352
Accrued litigation legal fees expense		1,163		1,041
Accrued insurance expense		205		247
Accrued research and development expenses		655		655
Accrued vacation and other employee related expenses		781		628
Accrued tax expenses		382		272
Deferred revenue		78		245
Other		216		149
	$	6,964	$	5,871

Finance and Security Agreements

On July 2, 2024, the Company entered into a Commercial Insurance Premium Finance and Security Agreement (the "2024 Agreement"). The 2024 Agreement provides for a single borrowing of approximately $493,000 with a ten-month term and an annual interest rate of 8.75%. 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 rights under such policies. Beginning July 2024, the Company began paying monthly installments of approximately $51,000. As of December 31, 2024, the remaining balance under the Agreement was approximately $205,000.

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 $61,800 in July 2023. As of December 31, 2024 and 2023, the remaining balance under the Agreement was approximately $0 and $247,000, respectively.

During the years ended December 31, 2024 and 2023, the Company recognized $18,400 and $12,200 in aggregate interest expense, respectively, related to the Company's finance and security agreements.

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Statement [Abstract]
Net sales	$ 25,182	$ 16,030
Cost of goods sold	3,785	2,804
Gross profit	21,397	13,226
Operating expenses:
Research and development	2,360	5,321
Selling, general and administrative	31,199	27,174
Total operating expenses	33,559	32,495
Loss from operations	(12,162)	(19,269)
Other (income) expense:
Interest and other income	(572)	(433)
Other expense	389	184
Total other income	(183)	(249)
Loss before income taxes	(11,979)	(19,020)
Benefit from income taxes	93	186
Net loss	$ (11,886)	$ (18,834)
Net loss per share of common stock - Basic (in dollars per share)	$ (1.59)	$ (3.42)
Net loss per share of common stock - Diluted (in dollars per share)	$ (1.59)	$ (3.42)
Weighted average common shares outstanding - Basic (in shares)	7,483	5,515
Weighted average common shares outstanding - Diluted (in shares)	7,483	5,515

Revenue - Summary of Net Sales Disaggregated by Channel (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 25,182	$ 16,030
Rx gammaCore - VA [Member]
Disaggregation Of Revenue [Line Items]
Total Net Sales	17,788	9,636
Rx gammaCore - U.S. Commercial [Member]
Disaggregation Of Revenue [Line Items]
Total Net Sales	1,536	1,797
Outside the United States [Member]
Disaggregation Of Revenue [Line Items]
Total Net Sales	1,850	1,821
Truvaga [Member]
Disaggregation Of Revenue [Line Items]
Total Net Sales	2,811	1,027
TAC-STIM [Member]
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 1,197	$ 1,749

- 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

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2024

Segment Reporting

Schedule of operating financial results of segment

	Years ended December 31,
	2024			2023
Net sales*	$	25,182		$	16,030
Cost of goods sold		3,785			2,804
Gross profit		21,397			13,226
Operating expenses:
Research and development		2,360			5,321
General and administrative		14,406			13,512
Sales and marketing		16,793			13,662
Total operating expenses		33,559			32,495
Loss from operations		(12,162	)		(19,269	)
Other (income) expense:
Interest and other income		(572	)		(433	)
Other expense		389			184
Total other income		(183	)		(249	)
Loss before income taxes		(11,979	)		(19,020	)
Benefit from income taxes		93			186
Net loss	$	(11,886	)	$	(18,834	)

* See Note 4 Revenue for geographical and disaggregation information.

Income Taxes - Components of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred tax assets
Net operating loss carryforwards	$ 35,856	$ 33,580
Accrued expenses	429	197
Intangibles	2,634	2,547
Inventory	158	172
Allowance for credit losses	12	9
Charitable contributions	10	10
R&D credit	2,074	1,257
Lease liabilities	1,033	152
Stock compensation	3,251	2,925
Deferred tax assets	45,457	40,849
Less valuation allowance	(44,310)	(40,564)
Total deferred tax assets	1,147	285
Prepaid expenses	(207)	(163)
Fixed assets	(6)
Right of use asset	(934)	(122)
Total deferred tax liabilities	(1,147)	(285)
Deferred tax assets, net

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies

Basis of Presentation

(a) Basis of Presentation

Principles of Consolidation

(b) Principles of Consolidation

Use of Estimates

Revenue Recognition

(d) Revenue Recognition

Cash, Cash Equivalents and Restricted Cash

(e) Cash, Cash Equivalents and Restricted Cash

Cash and cash equivalents include all highly liquid investments with an original maturity of three months or less when purchased.

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

(in thousands)	December 31, 2024
Cash and cash equivalents	$	3,450
Restricted cash		250
Total cash, cash equivalents and restricted cash	$	3,700

Concentration of Credit Risk

(f) Concentration of Credit Risk

Marketable Securities

(g) Marketable Securities

Accounts Receivable

(h) Accounts Receivable

Inventories

(i) Inventories

Property and Equipment

(j) Property and Equipment

Depreciation and leasehold improvement amortization is computed using the following estimated useful lives:

Machinery and equipment		3–15 years
Leasehold improvements		Lesser of estimated useful life or remaining term of lease
Furniture and fixtures		5–10 years
Computer equipment		5 years

Leases

(k) Leases

Licensed Products

(l) Licensed Products

Impairment of Long-Lived Assets

(m) Impairment of Long-Lived Assets

Stock-based Compensation

(n) Stock-based Compensation

Income Taxes

(o) Income Taxes

Research and Development

(p) Research and Development

Foreign Currency Translation and Transactions

(q) Foreign Currency Translation and Transactions

Segment Information

(r) Segment Information

Recently Adopted Accounting Standards

(s) Recently Accounting Standards Pronouncements

Leases

12 Months Ended

Dec. 31, 2024

Leases

Leases

Note 8. Leases

The Company accounts for leases in accordance with ASU 842, and its operating leases consist of manufacturing/warehouse space in Rockaway, New Jersey and office equipment. The Company elected not to recognize right of use assets and lease liabilities for short term leases, i.e., leases with a noncancelable period of 12 months or less. The Company recognized the option to renew its manufacturing/warehouse space ("Rockaway space") as part of the right of use asset and the lease liability as the Company deemed that the renewal option was reasonably certain to be exercised.

For the years ended December 31, 2024 and 2023, the Company recognized lease expense of $535,000 and $153,000 respectively. 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 “Rockaway Amendment”) to extend its Rockaway, New Jersey lease for an additional 10 years. The Rockaway Amendment was 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. The Rockaway Amendment also includes the expansion of leased property from 13,643 square feet to 22,557 square feet. The Company has accounted for the expansion space as an increase in lease right of use assets effective with the Rockaway Amendment commencement date of June 1, 2024.

Supplemental Balance Sheet Information for Operating Leases:

	December 31,
(in thousands)		2024			2023
Operating leases:
Operating lease right of use assets	$	3,739		$	502
Operating lease liabilities:
Current portion of operating lease liabilities		361			89
Noncurrent operating lease liabilities		3,775			537
Total operating lease liabilities	$	4,136		$	626
Weighted average remaining lease term (in years)		14.5			5.2
Weighted average discount rate		13.5	%		13.8	%

Future minimum lease payments under non-cancellable operating leases as of December 31, 2024:

Financial year (in thousands)
2025	$	369
2026		530
2027		625
2028		649
2029		663
2030 and thereafter		7,736
Total future minimum lease payments		10,572
Less: Amounts representing interest		(6,436	)
Total	$	4,136

Consolidated Statements of Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional paid-in capital	Accumulated deficit	Accumulated other comprehensive income (loss)	Preferred Stock
Balances at Dec. 31, 2022	$ 17,086	$ 5	$ 163,520	$ (146,370)	$ (69)
Balances, Mezzanine Equity at Dec. 31, 2022
Balance, shares at Dec. 31, 2022		4,745				71
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(18,834)			(18,834)
Other comprehensive income	5				5
Sale of common stock and warrants	8,144	$ 1	8,143
Sale of common stock and warrants (shares)		1,233
Financing fees	(657)		(657)
Issuance of common stock in connection with employee stock plans, net of forfeitures (shares)		25
Preferred stock redemption, shares						(71)
Share based compensation	1,698		1,698
Balances at Dec. 31, 2023	7,442	$ 6	172,704	(165,204)	(64)
Balances, Mezzanine Equity at Dec. 31, 2023
Balance, shares at Dec. 31, 2023		6,003
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(11,886)			(11,886)
Other comprehensive income	178				178
Sale of common stock and warrants	9,306		9,306
Sale of common stock and warrants (shares)		438
Financing fees	(232)		(232)
Proceeds from the exercise of warrants	866		866
Proceeds from the exercise of warrants (shares)		144
Issuance of common stock in connection with employee stock plans, net of forfeitures		$ 1	(1)
Issuance of common stock in connection with employee stock plans, net of forfeitures (shares)		66
Share based compensation	1,870		1,870
Balances at Dec. 31, 2024	7,544	$ 7	$ 184,513	$ (177,090)	$ 114
Balances, Mezzanine Equity at Dec. 31, 2024
Balance, shares at Dec. 31, 2024		6,651

Stock Based Compensation - Summary of Stock Options Granted Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of Options, Outstanding, Beginning	516
Number of Options, Granted	98
Number of Options, Exercised
Number of Options, Cancelled	(66)
Number of Options, Outstanding, Ending	548	516
Options Exercisable (in shares)	364
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Weighted Average Exercise Price, Outstanding, Beginning	$ 37.46
Weighted average exercise price, Outstanding, Ending	31.39	$ 37.46
Weighted average exercise price, Exercisable	$ 43.78
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Options Outstanding Weighted Average Remaining Contractual Life (Years)	6 years 10 months 24 days	7 years 8 months 12 days
Weighted average life (years), Exercisable	6 years 4 months 24 days
Aggregate Intrinsic Value, Outstanding, Beginning	$ 307
Aggregate Intrinsic Value, Outstanding, Ending	3,902	$ 307
Aggregate Intrinsic Value, Exercisable	$ 2,075

Segment Reporting

12 Months Ended

Dec. 31, 2024

Segment Reporting

Segment Reporting

Note 14. Segment Reporting

Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the chief operating decision-maker (CODM), or decision-making group, in deciding how to allocate resources and in assessing performance. electroCore is a bioelectronic medicine and general wellness company dedicated to improving health and quality of life through its proprietary non-invasive vagus nerve stimulation (“nVNS”) technology platform and related product offerings. The Company views its operations and manages its business as one operating segment: Medical Devices. The accounting policies of the Medical Devices segment are the same as those described in Note 2. Summary of Significant Accounting Policies.

Our CODM is our President and Chief Executive Officer. The CODM uses loss from operations, as reported on our Consolidated Statements of Operations, in evaluating the performance of the Medical Devices segment and in determining how to allocate resources to the Company as a whole, The CODM does not review assets in evaluating the results of the Medical Devices segment, and therefore, such information is not presented below.

The following table provides the operating financial results of the Medical Devices segment:

	Years ended December 31,
	2024			2023
Net sales*	$	25,182		$	16,030
Cost of goods sold		3,785			2,804
Gross profit		21,397			13,226
Operating expenses:
Research and development		2,360			5,321
General and administrative		14,406			13,512
Sales and marketing		16,793			13,662
Total operating expenses		33,559			32,495
Loss from operations		(12,162	)		(19,269	)
Other (income) expense:
Interest and other income		(572	)		(433	)
Other expense		389			184
Total other income		(183	)		(249	)
Loss before income taxes		(11,979	)		(19,020	)
Benefit from income taxes		93			186
Net loss	$	(11,886	)	$	(18,834	)

* See Note 4 Revenue for geographical and disaggregation information.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies

Schedule of cash equivalents and restricted cash

(in thousands)	December 31, 2024
Cash and cash equivalents	$	3,450
Restricted cash		250
Total cash, cash equivalents and restricted cash	$	3,700

Schedule of property and equipment, net

Machinery and equipment		3–15 years
Leasehold improvements		Lesser of estimated useful life or remaining term of lease
Furniture and fixtures		5–10 years
Computer equipment		5 years

Income Taxes - Schedule of Income Tax Provision From Continuing Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Taxes
Federal
State	(116)	(208)
Foreign	23	22
Total current benefit	(93)	(186)
Total deferred
Total income tax benefit	$ (93)	$ (186)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Inventory - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 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
Cost of goods sold
Inventory [Line Items]
Inventory reserve charge (reversal)	$ (0.1)	$ 0.7

Income Taxes - Components of Loss Before Provision For Income Taxes Domestic and Foreign (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Taxes
Domestic	$ (11,338)	$ (18,713)
Foreign	(641)	(307)
Loss before income taxes	$ (11,979)	$ (19,020)

- 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.

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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Line Items]
Net change in valuation allowance	$ 3,700	$ 3,500
Statutory rate	21.00%	21.00%
Income Loss From Continuing Operations Before Income Taxes Domestic	$ (11,338)	$ (18,713)
Period for cumulative change in ownership	3 years
Cumulative change in ownership percentage	50.00%
Proceeds from operating activity	$ 100	200
Domestic Tax Authority [Member]
Income Tax Disclosure [Line Items]
Income Loss From Continuing Operations Before Income Taxes Domestic	143,600	134,100
State and Local Jurisdiction [Member]
Income Tax Disclosure [Line Items]
Income Loss From Continuing Operations Before Income Taxes Domestic	61,200	54,600
DE
Income Tax Disclosure [Line Items]
Accumulated non-capital losses	$ 4,300	$ 4,300
Federal R&D Credits [Member]
Income Tax Disclosure [Line Items]
Research and development credits carried forward years	20 years
Federal R&D Credits [Member] \| Research Tax Credit Carryforward [Member]
Income Tax Disclosure [Line Items]
Tax Credit Carryforward Amount	$ 1,200
New Jersey R&D Credits [Member]
Income Tax Disclosure [Line Items]
Research and development credits carried forward years	7 years
New Jersey R&D Credits [Member] \| Research Tax Credit Carryforward [Member]
Income Tax Disclosure [Line Items]
Tax Credit Carryforward Amount	$ 300

Fair Value Measurements - Summary of Assets and Liabilities Carried at Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	$ 3,700	$ 10,581
Marketable Securities	12,200
Total cash, cash equivalents, restricted cash and marketable securities	12,219
U.S. Treasury Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	8,519
(Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	3,700	10,581
Total cash, cash equivalents, restricted cash and marketable securities	12,219
(Level 1) \| U.S. Treasury Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	8,519
(Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents
Total cash, cash equivalents, restricted cash and marketable securities
(Level 2) \| U.S. Treasury Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities
(Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents
Total cash, cash equivalents, restricted cash and marketable securities
(Level 3) \| U.S. Treasury Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities

Related Party Transactions - Additional Information (Details) - $ / shares			12 Months Ended
	Oct. 04, 2024	Jul. 11, 2024	Dec. 31, 2024
Related Party Transaction [Line Items]
Number of stock options granted			98
Brian M. Posner \| Consulting Agreement
Related Party Transaction [Line Items]
Service period of the related party	12 months
F. Peter Cuneo, chairman of the board of directors \| Consulting Agreement
Related Party Transaction [Line Items]
Service period of the related party		1 year
Share-based compensation, Terms of award		The director will be paid an hourly or per diem fee for such services rendered, if any
Stock options, Award vesting rights		which shall vest and be exercisable in 12 equal monthly installments, subject to full vesting, if earlier, immediately prior to the 2025 Annual Meeting of Stockholders or a Change of Control so long as the director remains in continuous service to the Company through such date.
Common Stock \| F. Peter Cuneo, chairman of the board of directors \| Consulting Agreement
Related Party Transaction [Line Items]
Number of stock options granted		50,000
Weighted average exercise price of stock options granted		$ 6.43

Summary of Significant Accounting Policies - Additional Information (Details)			12 Months Ended
	Feb. 15, 2023	Feb. 13, 2023 d $ / shares	Dec. 31, 2024 GBP (£)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Accounting Policies [Line Items]
Reverse stock split ratio	1-for-15
Bid price per share \| $ / shares		$ 1
Reverse stock split, Threshold Consecutive Trading Days \| d		10
Unmarketable inventory				$ 0
Lease term			1 year	1 year
Cost of goods sold to licensed device				$ 0
Number of operating segment			1
Cash equivalents and marketable securities rate			89.00%	89.00%
Maximum amount of cash equivalent securities insured by SIPC				$ 500,000
Marketable securities				8,519,000
Cash limit of insured cash equivalent securities				250,000
United States [Member]
Accounting Policies [Line Items]
Cash payment for FDIC				250,000
United Kingdom [Member]
Accounting Policies [Line Items]
Cash payment for FDIC \| £			£ 85,000
Licensing Agreements [Member]
Accounting Policies [Line Items]
Finite-Lived Intangible Assets, Net				$ 220,000	$ 494,000
Minimum [Member]
Accounting Policies [Line Items]
Reverse stock split ratio		1-for-5
Estimated useful life			12 months	12 months
Maximum [Member]
Accounting Policies [Line Items]
Reverse stock split ratio		1-for-50
Estimated useful life			36 months	36 months

Segment Reporting - Additional Information (Details)	12 Months Ended
Segment Reporting - Additional Information (Details)	Dec. 31, 2024
Segment Reporting
Number of operating segment	1

Net Loss Per Share - Additional Information (Details) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, par value	$ 0.001	$ 0.001
Common Stock \| First SPA [Member] \| Warrant [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Incremental Common Shares Attributable to Dilutive Effect of Call Options and Warrants	1,608,433

Leases - Supplemental Balance Sheet Information for Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Operating leases:
Operating lease right of use assets	$ 3,739	$ 502
Operating lease liabilities:
Current portion of operating lease liabilities	361	89
Noncurrent operating lease liabilities	3,775	537
Total operating lease liabilities	$ 4,136	$ 626
Weighted average remaining lease term (in years)	14 years 6 months	5 years 2 months 12 days
Weighted average discount rate	13.50%	13.80%

Accrued Expenses and Current Liabilities- Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Accrued Liabilities Current [Abstract]
Accrued professional fees	$ 598	$ 282
Accrued bonuses and incentive compensation	2,886	2,352
Accrued litigation legal fees expense	1,163	1,041
Accrued insurance expense	205	247
Accrued research and development expenses	655	655
Accrued vacation and other employee related expenses	781	628
Accrued tax expenses	382	272
Deferred revenue	78	245
Other	216	149
Accrued expenses	$ 6,964	$ 5,871

Cash, Cash Equivalents, Restricted Cash and Marketable Securities - Summary of Cash, Cash Equivalents, Restricted Cash and Marketable Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Schedule Of Available For Sale Securities [Line Items]
Cash, cash equivalents and restricted cash, Amortized Cost	$ 3,700	$ 10,581
Cash, cash equivalents and restricted cash, Unrealized Gain
Cash, cash equivalents and restricted cash, Unrealized (Loss)
Cash, cash equivalents and restricted cash, Fair Value	3,700	$ 10,581
Marketable securities, Amortized Cost	8,519
Marketable securities, Unrealised Gain
Marketable securities, Unrealized (Loss)
Marketable securities, Fair Value	8,519
Cash, cash equivalents and marketable securities, Amortized Cost	12,219
Cash, cash equivalents and marketable securities, Unrealized Gain
Cash, cash equivalents and marketable securities, Unrealized (Loss)
Cash, cash equivalents, and marketable securities, Fair Value	12,219
US Treasury Bond Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost	8,519
Marketable securities, Unrealised Gain
Marketable securities, Unrealized (Loss)
Marketable securities, Fair Value	$ 8,519

Commitments and Contingencies - Additional Information (Details)	Dec. 31, 2024 USD ($)	Jul. 17, 2020 Investors
Commitments and Contingencies
Number of investors as defendants \| Investors		2
Purchase Obligation \| $	$ 0

Cash, Cash Equivalents, and Marketable Securities (Tables)

12 Months Ended

Dec. 31, 2024

Cash, Cash Equivalents, Restricted Cash and Marketable Securities

Schedule of cash, cash equivalents, restricted cash and marketable securities

As of December 31, 2024
	Amortized Cost		Unrealized Gain		Unrealized (Loss)		Fair Value
Cash, cash equivalents and restricted cash	$	3,700	$	—	$	—	$	3,700

Marketable Securities:
U.S. Treasury Bills		8,519		—		—		8,519
Total marketable securities		8,519		—		—		8,519

Total cash, cash equivalents, restricted cash and marketable securities	$	12,219	$	—	$	—	$	12,219

As of December 31, 2023
	Amortized Cost		Unrealized Gain		Unrealized (Loss)		Fair Value
Cash, cash equivalents and restricted cash	$	10,581	$	—	$	—	$	10,581

Shareholders' Equity - Schedule of Stock Purchase Warrants (Details) - Stock Purchase Warrants [Member] - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 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	716
Number of Warrants, Exercised	144
Number of Warrants, Expired
Number of Warrants, Outstanding	1,496	924
Number of Warrants, Exercisable	1,496
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	5.31	$ 4.54
Weighted Average Exercise Price, Exercisable	$ 5.31
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, December 31, 2024	4 years 2 months 12 days
Weighted Average Remaining Contractual Term (Years), Exercisable, December 31, 2024	4 years 2 months 12 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, December 31, 2024	$ 16,489
Aggregate Intrinsic Value, Exercisable, December 31, 2024	$ 16,489

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net loss	$ (11,886)	$ (18,834)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	1,870	1,698
Depreciation and amortization	760	962
Amortization of right of use assets	498	63
Inventory reserve charge		682
Increase (decrease) in provision for credit losses	51	(54)
Changes in operating assets and liabilities:
Accounts receivable	(710)	(262)
Inventories	713	96
Prepaid expenses and other assets	102	(8)
Accounts payable	1,048	35
Accrued expense and other current liabilities	831	1,027
Operating lease liabilities	(225)	(73)
Net cash used in operating activities	(6,948)	(14,668)
Cash flows from investing activities:
Purchase of property and equipment		(206)
Purchase of marketable securities	(8,519)
Net cash used in investing activities	(8,519)	(206)
Cash flows from financing activities:
Sale of common stock and warrants	8,300	8,144
Financing fees	(232)	(657)
Proceeds from exercise of warrants	371
Net cash provided by financing activities	8,439	7,487
Effect of changes in exchange rates on cash and cash equivalents	147	6
Net decrease in cash and cash equivalents	(6,881)	(7,381)
Cash and cash equivalents, and restricted cash – beginning of year	10,581	17,962
Cash and cash equivalents, and restricted cash – end of year	3,700	10,581
Supplemental cash flows disclosures:
Proceeds from sale of state net operating losses	122	211
Interest paid	13	13
Supplemental schedule of noncash activity:
Insurance premium financing	359	361
Accounts payable settled through common stock and warrants	1,006
Accounts payable settled through the exercise of warrants	495
Right-of-use asset and operating lease liability	$ 3,316

Fair Value Measurements - Additional Information (Details) $ in Thousands	Dec. 31, 2024 USD ($)
Fair Value Measurements
Marketable securities, Fair Value	$ 8,519