Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Components of Net Loss for Income Tax

The components of net loss are as follows (amounts in thousands):

	Year Ended December 31, 2017		Nine Months Ended December 31, 2016
U.S.	$	24,980	$	11,082
Non-U.S.		3,044		958
	$	28,024	$	12,040

Reconciliation of Income Tax Provision Computed at Statutory Rates

A reconciliation of the income tax provision computed at statutory rates to the reported income tax provision is as follows (amounts in thousands):

	Year Ended December 31, 2017			Nine Months Ended December 31, 2016
Statutory tax rate		34.00	%		34.00	%
Net loss before income taxes	$	28,024		$	12,040
Expected income tax recovery	$	(9,528	)	$	(4,094	)
Increase (decrease) in income tax recovery resulting from:
Derivative liability		1,171			843
Share based payments		453			467
Other permanent difference		(446	)		(420	)
Effect of change in statutory rate		5,938			—
State deferred change		(2,050	)		—
Foreign income taxed at foreign rate		118			77
Increase in valuation allowance		4,344			3,127
Income tax expense	$	—		$	—

Components of Deferred Income Tax Assets and Liabilities

The significant components of the Company’s deferred income tax assets and liabilities after applying enacted corporate tax rates are as follows (amounts in thousands):

	December 31, 2017			December 31, 2016
Deferred income tax assets (liabilities)
Operating losses carried forward	$	11,382		$	7,626
Tax credits		1,243			702
Stock compensation		1,414			1,726
Other		530			170
Valuation allowance		(14,569	)		(10,224	)
Net deferred income tax asset	$	—		$	—