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Segment Information (Tables)

9 Months Ended

Sep. 30, 2022

Segment Reporting [Abstract]

Schedule of Segment Reporting Information

The following table summarizes select operating results information for each reportable segment (dollars in thousands):

		Three Months Ended September 30,								Nine Months Ended September 30,
		2022				2021				2022				2021
Revenue
Surgical Glaucoma		$	17,072			$	12,446			$	46,842			$	32,573
Dry Eye			1,605				655				3,946				1,698
Total			18,677				13,101				50,788				34,271
Cost of goods sold
Surgical Glaucoma			1,932				1,621				5,372				5,252
Dry Eye			996				441				3,324				1,416
Total			2,928				2,062				8,696				6,668
Gross profit
Surgical Glaucoma			15,140				10,825				41,470				27,321
Dry Eye			609				214				622				282
Total			15,749				11,039				42,092				27,603
Operating expense			37,594				25,069				108,993				64,365
Loss from operations			(21,845	)			(14,030	)			(66,901	)			(36,762	)
Interest expense			(1,131	)			(1,122	)			(3,243	)			(3,288	)
Other income (expense), net			766				(2,001	)			846				(6,884	)
Loss before income tax		$	(22,210	)		$	(17,153	)		$	(69,298	)		$	(46,934	)

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
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-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

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- References

No definition available.

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