XML 40 R27.htm IDEA: XBRL DOCUMENT
v3.25.1

BALANCE SHEET COMPONENTS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
BALANCE SHEET COMPONENTS |
Schedule of inventory | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2024 |  | 2023
​ |  | ​ | ​ | As Restated*
Raw Materials | ​ | $ | 569,824 | ​ | $ | 685,801
Work in Process | ​ |  | 502,525 | ​ |  | 838,871
Finished Goods | ​ |  | 1,964,870 | ​ |  | 1,851,145
Inventories | ​ | $ | 3,037,219 | ​ | $ | 3,375,817
* See Note 12 – Restatement of Previously Issued financial information for details.
Schedule of property and equipment - net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Depreciation/
​ | ​ | December 31 | ​ | Amortization
​ |  | 2024 |  | 2023 |  | Period
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Furniture and fixtures | ​ | $ | 1,453,623 | ​ | $ | 1,462,778 |  | 7 years
Equipment and computers | ​ |  | 5,491,048 | ​ |  | 5,404,743 |  | 3 to 7 years
Leasehold improvements | ​ |  | 6,282,710 | ​ |  | 6,224,863 |  | Lesser of term of lease or estimated useful life
​ | ​ |  | 13,227,381 | ​ |  | 13,092,384 |  |
Less accumulated depreciation and amortization | ​ |  | 4,224,998 | ​ |  | 3,036,030 |  |
Property and Equipment, Net | ​ | $ | 9,002,383 | ​ | $ | 10,056,354 |  |
Schedule of other assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2024 |  | 2023
​ | ​ | ​ | ​ | ​ | ​ | ​
Patent applications pending | ​ | $ | 1,612,118 | ​ | $ | 1,945,532
Patents issued | ​ | ​ | 3,390,768 | ​ | ​ | 2,982,253
Less accumulated amortization of patents issued | ​ |  | (1,254,850) | ​ |  | (1,021,233)
Patents, net | ​ |  | 3,748,036 | ​ |  | 3,906,552
Other | ​ |  | 22,644 | ​ |  | 52,051
Other Assets | ​ | $ | 3,770,680 | ​ | $ | 3,958,603
Schedule of patent amortization | ​
​ | ​ | ​ | ​
2025 |  | $ | 253,622
2026 | ​ |  | 252,481
2027 | ​ |  | 246,956
2028 | ​ |  | 234,087
2029 | ​ |  | 234,087
Thereafter | ​ | ​ | 914,685
Scheduled amortization of patents issued | ​ | $ | 2,135,918
Schedule of accrued expenses and other current liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ | ​ | 2024 |  | 2023
​ |  | ​ | ​ | As Restated
Accrued salaries and commissions | ​ | $ | 3,387,675 | ​ | $ | 3,344,080
Professional fees | ​ | ​ | 769,577 | ​ | ​ | 956,432
Clinical studies | ​ |  | 589,577 | ​ |  | 686,908
Deferred revenue | ​ |  | 419,331 | ​ |  | 1,380,821
Other | ​ |  | 865,510 | ​ |  | 991,545
Accrued expenses and other current liabilities | ​ | $ | 6,031,670 | ​ | $ | 7,359,786
* See Note 12 – Restatement of Previously Issued financial information for details.

X
- Definition Tabular disclosure of accrued expenses and other current liabilities. + References No definition available. + Details
Name: | ctso_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock
Namespace Prefix: | ctso_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BalanceSheetRelatedDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483489/210-10-50-1 + Details
Name: | us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amounts of other assets. This disclosure includes other current assets and other noncurrent assets. + References No definition available. + Details
Name: | us-gaap_ScheduleOfOtherAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration