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Segment Information (Tables)

6 Months Ended

Jun. 30, 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 June 30,								Six Months Ended June 30,
		2024				2023				2024				2023
Revenue
Surgical Glaucoma		$	20,244			$	21,398			$	38,501			$	38,733
Dry Eye			1,126				2,073				2,134				3,563
Total			21,370				23,471				40,635				42,296
Cost of goods sold
Surgical Glaucoma			2,423				2,444				4,632				4,806
Dry Eye			602				937				1,187				1,623
Total			3,025				3,381				5,819				6,429
Gross profit
Surgical Glaucoma			17,821				18,954				33,869				33,927
Dry Eye			524				1,136				947				1,940
Total			18,345				20,090				34,816				35,867
Operating expenses			30,996				35,277				62,191				68,621
Loss from operations			(12,651	)			(15,187	)			(27,375	)			(32,754	)
Investment income			1,526				1,793				3,174				3,602
Interest expense			(1,145	)			(1,349	)			(2,350	)			(2,625	)
Loss on debt extinguishment			—				—				(1,962	)			—
Other expense, net			(44	)			(3	)			(50	)			(22	)
Loss before income taxes		$	(12,314	)		$	(14,746	)		$	(28,563	)		$	(31,799	)

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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
-Publisher FASB
-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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