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Stockholders' Equity (Deficit) (Tables) | 12 Months Ended
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Dec. 31, 2018
Equity [Abstract] |
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions | The weighted-averages for key assumptions used in determining the fair value of stock options granted were as follows:
| Year Ended December 31,
| 2018 |  | 2017
Volatility | 57.76% |  | —%
Risk-free interest rate | 2.65% |  | —%
Expected life in years | 6.24 |  | —
Dividend yield rate | —% |  | —%
Share-based Compensation, Stock Options, Activity | A summary of the status of the Company’s nonvested options as of and changes during the year ended December 31, 2018, are presented below:
|  |  | Weighted-Average
| Stock |  | Grant Date
| Options |  | Fair Value
Outstanding, December 31, 2017 | — |  | $ | — |
Granted | 3,840,724 |  | 11.68 |
Cancelled/forfeited | (582,923) |  | 9.98 |
Outstanding, December 31, 2018 | 3,257,801 |  | $ | 11.99 |
A summary of stock option activity under the Plan for the year ended December 31, 2018, is presented below:
|  |  |  |  | Weighted |  |
|  |  | Weighted |  | Average |  | Aggregate
|  |  | Average |  | Remaining |  | Intrinsic
| Stock |  | Exercise |  | Contractual |  | Value
| Options |  | Per Share |  | Terms (Years) |  | (in thousands)
Outstanding, December 31, 2017 | — |  | $ | — |  |  | — |  | $ | — |
Granted | 3,840,724 |  | 11.68 |  |  | 9.33 |  | 8,632 |
Exercised | — |  | — |  |  | — |  | — |
Cancelled/forfeited | (582,923) |  | 9.98 |  |  | 9.02 |  | (1,513 | )
Outstanding, December 31, 2018 | 3,257,801 |  | $ | 11.99 |  |  | 9.26 |  | $ | 7,119 |
Exercisable, December 31, 2018 | — |  | $ | — |  |  | — |  | $ | — |
Schedule of Share-based Compensation, Restricted Stock Units Award Activity | A summary of restricted stock unit activity under the Plan for the year ended December 31, 2018, is presented below:
|  |  | Weighted
| Restricted |  | Average
| Stock |  | Grant Date
| Units |  | Fair Value
Outstanding, December 31, 2017 | — |  | $ | — |
Granted | 321,516 |  | 14.38 |
Vested | (34,602) |  | 9.98 |
Forfeited | (15,510) |  | 9.98 |
Outstanding, December 31, 2018 | 271,404 |  | $ | 15.19 |
Schedule of stock-based compensation expense allocation | The following table summarizes stock-based compensation expense (in thousands) amounts recorded in the accompanying statements of operations and comprehensive loss pursuant to the Plan in 2018 and allocated to Evolus by ALPHAEON in 2017:
| Year Ended December 31,
| 2018 |  | 2017
General and administrative | $ | 5,570 |  |  | $ | 551 |
Research and development | 1,401 |  |  | 35 |
| $ | 6,971 |  |  | $ | 586 |

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- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5047-113901 + Details
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- Definition Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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