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Segment Information (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Schedule of Segment Reporting Information

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

		Three Months Ended September 30,								Nine Months Ended September 30,
		2023				2022				2023				2022
Revenue
Surgical Glaucoma		$	18,425			$	17,072			$	57,158			$	46,842
Dry Eye			1,584				1,605				5,147				3,946
Total			20,009				18,677				62,305				50,788
Cost of goods sold
Surgical Glaucoma			2,002				1,932				6,808				5,372
Dry Eye			675				996				2,297				3,324
Total			2,677				2,928				9,105				8,696
Gross profit
Surgical Glaucoma			16,423				15,140				50,350				41,470
Dry Eye			909				609				2,850				622
Total			17,332				15,749				53,200				42,092
Operating expense			30,743				37,594				99,364				108,993
Loss from operations			(13,411	)			(21,845	)			(46,164	)			(66,901	)
Interest expense			(1,432	)			(1,131	)			(4,057	)			(3,243	)
Other income, net			1,886				766				5,465				846
Loss before income tax		$	(12,957	)		$	(22,210	)		$	(44,756	)		$	(69,298	)

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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
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-25

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

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- References

No definition available.

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