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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2016
Mar. 31, 2015
Cash flow from operating activities:    
Net loss $ (3,765) $ (4,593)
Adjustments to reconcile net loss to cash used in operating activities:    
Depreciation 44 36
Amortization 4 3
Inventory provisions 21 35
Share-based compensation (including allocation from Presbia Holdings) 416 852
Non-cash interest expense on funding from the Presbia Holdings   1
Changes in operating assets and liabilities:    
Accounts receivable 85 (19)
Inventory (84) 28
Prepaid expenses and other current assets 23 (65)
Other assets 2 (10)
Accounts payable and other current liabilities 114 737
Income taxes payable (8) 4
Deferred rent (4) (4)
Due to related parties (29) 149
Net cash used in operating activities (3,181) (2,846)
Cash flow from investing activities:    
Purchases of property and equipment (10) (47)
Net cash used in investing activities (10) (47)
Cash flow from financing activities:    
Proceeds from issuance of ordinary shares upon initial public offering, net of underwriting costs   38,750
Deferred offering costs   (1,873)
Proceeds from sale of equipment 1  
Funding from the Parent   1,141
Net cash provided by financing activities 1 38,018
Net (decrease) increase in cash (3,190) 35,125
Cash balance at beginning of period 21,749 138
Cash balance at end of period $ 18,559 35,263
Supplemental disclosure of cash flow information:    
Cash paid for income taxes   3
Supplemental disclosures of non-cash investing and financing activities:    
Deferred offering costs included in accounts payable and other current liabilities   521
Purchase of fixed assets included in accounts payable and other current liabilities   34
Capitalization of amounts due to Presbia Holdings persuant to the 2015 Debt Conversion   $ 1,559