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Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Cash flows from operating activities    
Net loss $ (46,810) $ (163,013)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 5,622 7,027
Stock-based compensation 9,576 10,584
Provision for bad debts 589 2,066
Amortization of discount on short-term investments 272 (427)
Amortization of operating lease right-of-use assets 692 654
Amortization of debt discount and issuance costs 941 2,691
Paid-in-kind interest on convertible note 0 506
Deferred income taxes 15 25
Revaluation of contingent royalty obligation to Evolus Founders 6,290 (2,007)
Loss from extinguishment of debts, net 968 0
Non-cash portion of accrued settlement expenses 0 48,421
Changes in assets and liabilities:    
Inventories (2,979) 4,542
Accounts receivable (5,566) (1,085)
Prepaid expenses and other current assets (7,264) (1,690)
Accounts payable (787) 2,320
Accrued expenses 20,891 (4,248)
Accrued litigation settlement (15,000) 35,000
Operating lease liabilities (838) (734)
Other assets 0 1,497
Net cash used in operating activities (33,388) (57,871)
Cash flows from investing activities    
Purchases of property and equipment (393) (815)
Additions to capitalized software (577) (2,323)
Purchases of short-term investments 0 (74,668)
Maturities of short-term investments 5,000 90,000
Net cash provided by investing activities 4,030 12,194
Cash flows from financing activities    
Repayments of Debt (76,323) 0
Repayment of promissory note payable to Evolus Founders (20,000) 0
Payment of contingent royalty obligation to Evolus Founders (3,097) (1,130)
Proceeds from issuance of convertible note 0 40,000
Proceeds from issuance of long-term debt, net of discounts 71,958 0
Payments for debt issuance costs (3,263) 0
Payment for debt obligation 0 (523)
Payments for offering costs (214) 0
Issuance of common stock in connection with incentive equity plan 655 0
Net cash provided by financing activities 73,052 38,347
Change in cash and cash equivalents 43,694 (7,330)
Cash and cash equivalents, beginning of period 102,562 109,892
Cash and cash equivalents, end of period 146,256 102,562
Supplemental disclosure of cash flow information    
Cash paid for interest 138 7,244
Cash paid for income taxes 14 65
Non-cash investing and financing information    
Conversion of convertible note to equity 39,808 0
Issuance of common stock in exchange for litigation settlement expense 48,421 0
Capitalized software recorded in accounts payable and accrued expenses 10 0
Follow-on Offering    
Cash flows from financing activities    
Proceeds from follow-on offering, net of underwriting fees 92,426 0
A T M Sales Agreement    
Cash flows from financing activities    
Proceeds from follow-on offering, net of underwriting fees $ 10,910 $ 0