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Segment Information (Tables)

3 Months Ended

Mar. 31, 2024

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 March 31,
		2024				2023
Revenue
Surgical Glaucoma		$	18,257			$	17,334
Dry Eye			1,008				1,490
Total			19,265				18,824
Cost of goods sold
Surgical Glaucoma			2,209				2,362
Dry Eye			584				686
Total			2,793				3,048
Gross profit
Surgical Glaucoma			16,048				14,972
Dry Eye			424				804
Total			16,472				15,776
Operating expense			31,195				33,344
Loss from operations			(14,723	)			(17,568	)
Investment income			1,648				1,810
Interest expense			(1,204	)			(1,276	)
Loss on debt extinguishment			(1,962	)			—
Other expense, net			(8	)			(19	)
Loss before income tax		$	(16,249	)		$	(17,053	)

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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
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-Section 50
-Paragraph 22
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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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