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Business Combinations (Tables) | 12 Months Ended
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Dec. 31, 2019
Business Combinations |
Schedule of Merger Consideration |
​ | ​ | ​ | ​
​ |  | ​
Avedro shares of common stock outstanding at closing | ​ | ​ | 17,670,003
Exchange Ratio | ​ | ​ | 0.365
Right to receive shares of Glaukos | ​ | ​ | 6,449,551
Glaukos closing stock price on November 21, 2019 | ​ | $ | 63.07
​ | ​ | ​ | ​
Fair value of Glaukos common stock issued in the Merger, plus an immaterial amount of cash paid for fractional shares | ​ | $ | 406,776
Fair value of Glaukos common stock issued to replace certain vested Avedro warrants | ​ | $ | 189
Fair value of Replacement Awards attributable to pre-combination services | ​ | $ | 30,786
Total Merger Consideration | ​ | $ | 437,751
Schedule of business combination assets and liabilities |
​ | ​ | ​ | ​
​ |  | ​
Assets Acquired: | ​ | ​ | ​
Cash | ​ | $ | 49,101
Accounts receivable | ​ | ​ | 13,113
Inventory | ​ | ​ | 33,339
Prepaid expenses and other current assets | ​ | ​ | 2,522
Restricted cash | ​ | ​ | 551
Property and equipment | ​ | ​ | 1,489
Intangible assets | ​ | ​ | 385,200
Goodwill | ​ | ​ | 66,134
Liabilities Assumed: | ​ | ​ | ​
Accounts payable | ​ | ​ | 7,056
Accrued liabilities | ​ | ​ | 6,776
Deferred revenue | ​ | ​ | 1,389
Debt | ​ | ​ | 22,496
Deferred revenue, non-current | ​ | ​ | 43
Deferred tax liability | ​ | ​ | 75,938
Fair value of net assets acquired | ​ | $ | 437,751
Schedule of business combination intangible assets |
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Estimated
​ | ​ | Fair | ​ | Useful Life
​ |  | Value |  | (in years)
Intangible assets subject to amortization: | ​ | ​ | ​ | ​ | ​
Developed technology | ​ | $ | 252,200 | ​ | 11.4
Customer relationships | ​ | ​ | 14,100 | ​ | 5
Total | ​ | $ | 266,300 | ​ | ​
Intangible assets not subject to amortization: | ​ | ​ | ​ | ​ | ​
In-process research and development (IPR&D) | ​ | $ | 118,900 | ​ | Indefinite
Total intangible assets | ​ | $ | 385,200 | ​ | ​
Schedule of pro forma information | The following supplemental financial information presents the pro forma combined results of the Company as if the Avedro Merger had occurred on January 1, 2018 (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2019 |  | 2018
Pro forma revenue | ​ | $ | 273,823 | ​ | $ | 211,447
Pro forma net loss | ​ | $ | (103,275) | ​ | $ | (27,200)

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