XML 44 R31.htm IDEA: XBRL DOCUMENT
v3.23.3

Summary of Significant Accounting Policies - Additional Information (Details) $ in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Sep. 30, 2023 USD ($) Customer | Oct. 01, 2022 USD ($) Customer | Sep. 30, 2023 USD ($) Customer | Oct. 01, 2022 USD ($) Customer | Dec. 31, 2022 USD ($) Customer | Jan. 01, 2023 USD ($)
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Service contract warranty period |  |  | 1 year |  |  |  |
Service contract, period to determine nature of sale |  |  | 60 days |  |  |  |
Arrangement fee |  |  | $ 200 |  |  |  |
Fair value of distribution right |  |  | 14,800 |  |  |  |
Amortization cost | $ 21 | $ 20 | 62 | $ 42 |  |  |
Impairments expenses | 0 | 0 | 0 | 0 |  |  |
Deferred revenue recognized |  |  | 1,300 | 900 |  |  |
Non-current portion of deferred revenue pertains to exclusivity fee deferred revenue | 10,100 |  | 10,100 |  |  |  |
Current portion of deferred revenue pertains to exclusivity fee deferred revenue | $ 1,500 |  | $ 1,500 |  |  |  |
Products warranty period |  |  | 2 years |  |  |  |
Capitalized implementation costs amortization period | 5 years |  | 5 years |  |  |  |
Amortization expense | $ 12 | 0 | $ 12 | 0 |  |  |
Accumulated deficit | (76,082) |  | (76,082) |  | $ (69,716) | [1] |
Adoption of ASU 2016-13 |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Accumulated deficit |  |  |  |  |  |  | $ 200
Prepaid Expenses and Other Current Assets and Other Long Term Assets |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Deferred costs incurred | 701 |  | 701 |  |  |  |
Capitalized implementation costs | 1,100 |  | 1,100 |  |  |  |
Revenue, Total |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Amortization cost | 19 | $ 19 | 57 | $ 19 |  |  |
Impairments expenses | $ 0 |  | $ 0 |  |  |  |
Revenue, Total | Minimum |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Amortization period | 2 years |  | 2 years |  |  |  |
Revenue, Total | Maximum [Member] |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Amortization period | 3 years |  | 3 years |  |  |  |
Revenue, Total | Prepaid Expenses and Other Current Assets and Other Long Term Assets |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Deferred costs incurred | $ 111 |  | $ 111 |  |  |  |
Revenue, Total | Topcon [Member] | Customer Concentration Risk |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Number of customers | Customer | 1 | 1 | 1 | 1 |  |  |
Accounts Receivable | Topcon [Member] | Credit Concentration Risk |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Number of customers | Customer |  |  | 1 |  | 1 |  |
Percentage of accounts receivable accounted |  |  | 25.00% |  | 37.00% |  |
Accounts Receivable | Topcon [Member] | Credit Concentration Risk | One Customer | Minimum |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases |  |  | 10.00% |  | 10.00% |  |
Revenue, Total | Topcon [Member] | Customer Concentration Risk |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Percentage of accounts receivable accounted | 34.00% | 31.00% | 29.00% | 29.00% |  |  |
Revenue, Total | Topcon [Member] | Customer Concentration Risk | One Customer | Minimum |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases | 10.00% | 10.00% | 10.00% | 10.00% |  |  |
Distribution Rights [Member] |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Revenue Recognized | $ 400 | $ 400 | $ 1,100 | $ 1,000 |  |  |
Royalty Agreements |  |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Number of customers | Customer |  |  | 4 |  |  |  |
[1] | Derived from the audited consolidated financial statements included in the Annual Report on Form 10-K filed with the SEC for the year ended December 31, 2022.

X
- Definition Capitalized implementation costs. + References No definition available. + Details
Name: | irix_CapitalizedImplementationCosts
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Capitalized implementation costs amortization period. + References No definition available. + Details
Name: | irix_CapitalizedImplementationCostsAmortizationPeriod
Namespace Prefix: | irix_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition Current portion of deferred revenue pertains to exclusivity fee deferred revenue. + References No definition available. + Details
Name: | irix_CurrentPortionOfDeferredRevenuePertainsToExclusivityFeeDeferredRevenue
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Disclosure summary of significant accounting policies. + References No definition available. + Details
Name: | irix_DisclosureSummaryOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | irix_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of distribution right + References No definition available. + Details
Name: | irix_FairValueOfDistributionRight
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Noncurrent portion of deferred revenue pertains to exclusivity fee deferred revenue. + References No definition available. + Details
Name: | irix_NoncurrentPortionOfDeferredRevenuePertainsToExclusivityFeeDeferredRevenue
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Number of customers. + References No definition available. + Details
Name: | irix_NumberOfCustomers
Namespace Prefix: | irix_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of accounts receivable accounted. + References No definition available. + Details
Name: | irix_PercentageOfAccountsReceivableAccounted
Namespace Prefix: | irix_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Products warranty period. + References No definition available. + Details
Name: | irix_ProductsWarrantyPeriod
Namespace Prefix: | irix_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Refundable arrangement fee + References No definition available. + Details
Name: | irix_RefundableArrangementFee
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Service contract threshold period to determine nature of sale. + References No definition available. + Details
Name: | irix_ServiceContractThresholdPeriodToDetermineNatureOfSale
Namespace Prefix: | irix_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Service contract warranty period. + References No definition available. + Details
Name: | irix_ServiceContractWarrantyPeriod
Namespace Prefix: | irix_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_AdjustmentForAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of amortization expense for asset recognized from cost incurred to obtain or fulfill contract with customer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 340 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479483/340-40-50-3 + Details
Name: | us-gaap_CapitalizedContractCostAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amortization period of cost capitalized in obtaining or fulfilling contract with customer, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -SubTopic 40 -Topic 340 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479483/340-40-50-2 + Details
Name: | us-gaap_CapitalizedContractCostAmortizationPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of impairment loss for asset recognized from cost incurred to obtain or fulfill contract with customer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 340 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479483/340-40-50-3 + Details
Name: | us-gaap_CapitalizedContractCostImpairmentLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 340 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479483/340-40-50-3 + Details
Name: | us-gaap_CapitalizedContractCostNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-21 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-20 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-18 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-20 + Details
Name: | us-gaap_ConcentrationRiskPercentage1
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of revenue recognized from performance obligation satisfied or partially satisfied in previous reporting periods. Includes, but is not limited to, change in transaction price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12A + Details
Name: | us-gaap_ContractWithCustomerPerformanceObligationSatisfiedInPreviousPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of revenue recognized that was previously reported as deferred or unearned revenue. + References No definition available. + Details
Name: | us-gaap_DeferredRevenueRevenueRecognized1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of accumulated undistributed earnings (deficit). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (h)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-11 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(17)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1 Reference 8: 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(30)(a)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_RetainedEarningsAccumulatedDeficit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=irix_PrepaidExpensesAndOtherCurrentAssetsAndOtherLongTermAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_RevenueFromContractWithCustomerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=irix_TopconCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CreditConcentrationRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=irix_OneCustomerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_DistributionRightsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_RoyaltyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |