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Segment Information (Tables)

9 Months Ended

Sep. 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 September 30,								Nine Months Ended September 30,
		2024				2023				2024				2023
Revenue
Surgical Glaucoma		$	18,632			$	18,425			$	57,132			$	57,158
Dry Eye			1,525				1,584				3,660				5,147
Total			20,157				20,009				60,792				62,305
Cost of goods sold
Surgical Glaucoma			2,453				2,002				7,084				6,808
Dry Eye			797				675				1,984				2,297
Total			3,250				2,677				9,068				9,105
Gross profit
Surgical Glaucoma			16,179				16,423				50,048				50,350
Dry Eye			728				909				1,676				2,850
Total			16,907				17,332				51,724				53,200
Operating expenses			28,136				30,743				90,327				99,364
Loss from operations			(11,229	)			(13,411	)			(38,603	)			(46,164	)
Investment income			1,454				1,897				4,628				5,499
Interest expense			(1,151	)			(1,432	)			(3,501	)			(4,057	)
Loss on debt extinguishment			—				—				(1,962	)			—
Other income (expense), net			26				(11	)			(25	)			(34	)
Loss before income taxes		$	(10,900	)		$	(12,957	)		$	(39,463	)		$	(44,756	)

X

- 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 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: 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 3: 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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X

- References

No definition available.

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