Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the consolidated balance sheets that sum to the total of the same such amounts shown in the consolidated statements of cash flows.

	March 31, 2023		December 31, 2022
Cash and cash equivalents	$	37,786	$	48,667
Restricted cash	462		462
Total cash, cash equivalents, and restricted cash shown in the statement of cash flows	$	38,248	$	49,129

Schedule of Restrictions on Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the consolidated balance sheets that sum to the total of the same such amounts shown in the consolidated statements of cash flows.

	March 31, 2023		December 31, 2022
Cash and cash equivalents	$	37,786	$	48,667
Restricted cash	462		462
Total cash, cash equivalents, and restricted cash shown in the statement of cash flows	$	38,248	$	49,129

Schedule of Contract with Customer, Asset and Liability

The following table summarizes activity for rebate allowance reserve (in thousands):

	March 31, 2023		December 31, 2022
Beginning Balance	$	108	$	79
Provision related to current period sales	66		126
Payments or credits issued to customers	(66)		(97)
Ending Balance	$	108	$	108

Schedule of Computation of Basic and Diluted Earnings Per Share Attributable to Stockholders

The following table sets forth the computation of basic and diluted earnings per share attributable to stockholders (in thousands, except share and per share data):

	Three Months Ended March 31,
(in thousands, except share and per share data)	2023		2022
Numerator:
Basic and diluted loss per share
Net loss	$	(9,571)	$	(16,031)
Denominator:
Basic and diluted weighted average shares*	7,253,645		7,167,171
Loss per share attributable to Conformis, Inc. stockholders:
Basic and diluted*	$	(1.32)	$	(2.24)

  *Adjusted for the 1-for-25 reverse stock split

Schedule of Potential Shares of Common Stock Equivalents that are Antidilutive and Not Included in the Calculation of Diluted Net Loss Per Share

The following table sets forth potential shares of common stock equivalents that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive as of the end of each period presented:

	Three Months Ended March 31,
	2023	2022
Stock options and restricted stock awards*	933	27,401

*Adjusted for the 1-for-25 reverse stock split