Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Restrictions on Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the balance sheets that sum to the total of the same amounts shown in the statements of cash flows (in thousands):

	December 31,
	2019		2018
Cash and cash equivalents	$	39,181	$	24,990
Restricted cash	310		310
Total cash, cash equivalents and restricted cash	$	39,491	$	25,300

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the balance sheets that sum to the total of the same amounts shown in the statements of cash flows (in thousands):

	December 31,
	2019		2018
Cash and cash equivalents	$	39,181	$	24,990
Restricted cash	310		310
Total cash, cash equivalents and restricted cash	$	39,491	$	25,300

Schedule of ASC 842 Impact of Adoption on Condensed Consolidated Balance Sheet

The disclosure impact of the adoption of ASC 842 on the balance sheet was as follows (in thousands):

Balance Sheet:	Balance at December 31, 2018		Adjustments Due to ASC 842		Balance at January 1, 2019
Other non-current assets	$	—	$	3,982	$	3,982
Accrued liabilities	139		582		721
Other liabilities	1,069		3,400		4,469

Balance sheet information as of December 31, 2019 consists of the following (in thousands):

Operating Lease:	December 31, 2019
Operating lease right-of-use asset in other non-current assets	$	3,400
Operating lease liability in accrued liabilities	$	769
Operating lease liability in other liabilities	3,700
Total operating lease liabilities	$	4,469

Net Loss Per Share Determination

Net loss per share was determined as follows (in thousands, except share and per share data):

	Year Ended December 31,
	2019		2018
Net loss attributable to Silk Road Medical, Inc. common stockholders	$	(52,415)	$	(37,629)
Weighted average common stock outstanding used to compute net loss per share, basic and diluted	22,956,679		960,882
Net loss per share attributable to Silk Road Medical, Inc. common stockholders, basic and diluted	$	(2.28)	$	(39.16)

Schedule of Potentially Dilutive Securities Outstanding Excluded from Diluted Weighted Average Shares Outstanding

The following potentially dilutive securities outstanding have been excluded from the computation of diluted weighted average shares outstanding because such securities have an antidilutive impact due to the Company’s net loss:

	December 31,
	2019	2018
Redeemable convertible preferred stock outstanding	—	21,233,190
Redeemable convertible preferred stock warrants outstanding	—	2,672,502
Common stock options	4,310,790	4,364,377
Common stock warrants outstanding	—	7,527
Total	4,310,790	28,277,596