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The Company and Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2018

Summary of Computation of Basic and Diluted Net Income (Loss) Per Share

The following table sets forth the computation of basic and diluted net income (loss) per share for the periods indicated (in thousands, except per share amounts):

		Three months ended
		March 31,
		2018				2017
Numerator:
Net income (loss)		$	348			$	(4,405	)
Denominator:
Add: weighted-average common shares outstanding			8,130				6,647
Total shares: basic			8,130				6,647
Add: weighted-average stock options outstanding			63				—
Add: weighted-average unvested restricted stock units			154				—
Total shares: diluted			8,347				6,647
Net income (loss) per share:
Basic		$	0.04			$	(0.66	)
Diluted		$	0.04			$	(0.66	)

Schedule of Antidilutive Securities Excluded from Computation of Diluted Net Loss Per Share

The following table sets forth securities outstanding which were excluded from the computation of diluted net loss per share as their inclusion would be anti-dilutive (in thousands):

		Three months ended
		March 31,				March 31,
		2018				2017
Options outstanding to purchase common stock			186				508
Unvested restricted common stock units			-				89
Convertible debt			2,272				973
Total			2,458				1,570

ASU 2014-09 [Member]

Summary of Impact of Adoption of Accounting Standards

The following table summarizes the cumulative effect of the changes to the Company’s unaudited condensed consolidated balance sheet as of January 1, 2018 due to the adoption of ASC 606 (in thousands):

		Balance as of December 31, 2017				Adjustments due to ASC 606				Balance as of January 1, 2018
Assets
Accounts receivable, net		$	1,681			$	230			$	1,911
Equity
Accumulated deficit		$	(224,688	)		$	230			$	(224,458	)

The following tables summarize the current-period impacts of adopting ASC 606 on the Company’s unaudited condensed consolidated balance sheet and statement of operations and comprehensive income:

		March 31, 2018
		As Reported				Effect of adoption				Balances without adoption of ASC 606
Assets
Accounts receivable, net		$	1,505			$	(220	)		$	1,285
Equity
Accumulated deficit		$	(224,110	)		$	(220	)		$	(224,330	)

		For the Three Months Ended March 31, 2018
		As Reported				Effect of adoption				Balances without adoption of ASC 606
Product sales		$	3,704			$	—			$	3,704
Royalty and other			504				10			514
Cost of net revenue			1,601				—				1,601
Operating expenses			2,040				—				2,040
Interest expense			221				—				221
Other income, net			3				—				3
Income tax provision			1				—				1
Net income			348				10				358
Net income per share:
Basic		$	0.04			$	—			$	0.04
Diluted		$	0.04			$	—			$	0.04

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