Condensed Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets
Cash	$ 105,168	$ 0
Prepaid expenses and other current assets	924	185
Related party receivable	0	72,639
Total current assets	106,092	72,824
Property and equipment, net	1	0
Intangible asset	56,076	56,076
Goodwill	21,208	21,208
Other assets	0	2,125
Total assets	183,377	152,233
Current Liabilities
Accounts payable	661	445
Related party borrowings	0	72,639
Accrued expenses	4,799	977
Note obligation	0	138,687
Total current liabilities	5,460	212,748
Deferred rent	29	38
Contingent royalty obligation payable to Evolus Founders, a related party	51,100	0
Contingent promissory note payable to Evolus Founders, a related party	16,791	0
Deferred tax liability	15,031	14,990
Total liabilities	88,411	227,776
Commitments and contingencies (Note 5)
Stockholders’ equity (deficit)
Preferred Stock	0	0
Common Stock, $0.00001 par value; 100,000,000 shares authorized; 27,274,991 and 16,527,000 shares issued and outstanding at September 30, 2018 and December 31, 2017, respectively	1	0
Additional paid-in capital	205,548	0
Accumulated deficit	(110,583)	(75,543)
Total stockholders’ equity (deficit)	94,966	(75,543)
Total liabilities and stockholders’ equity (deficit)	183,377	152,233
Convertible Preferred Stock
Stockholders’ equity (deficit)
Preferred Stock	$ 0	$ 0

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Name:	us-gaap_AccountsPayableCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).