Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash	$ 93,162	$ 0
Prepaid expenses and other current assets	1,177	185
Related party receivable	0	72,639
Total current assets	94,339	72,824
Intangible asset	56,076	56,076
Goodwill	21,208	21,208
Other assets	221	2,125
Total assets	171,844	152,233
Current Liabilities
Accounts payable	1,558	445
Accrued expenses	3,718	977
Related party borrowings	0	72,639
Note obligation	0	138,687
Total current liabilities	5,276	212,748
Deferred rent	25	38
Contingent royalty obligation payable to Evolus Founders, a related party	50,200	0
Contingent promissory note payable to Evolus Founders, a related party	16,904	0
Deferred tax liability	15,055	14,990
Total liabilities	87,460	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 December 31, 2018 and December 31, 2017, respectively	1	0
Additional paid-in capital	207,408	0
Accumulated deficit	(123,025)	(75,543)
Total stockholders’ equity (deficit)	84,384	(75,543)
Total liabilities and stockholders’ equity (deficit)	171,844	152,233
Series A 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).

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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).