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Restatement of Financial Statements (Tables)
 9 Months Ended
Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]  
Schedule of Error Corrections and Prior Period Adjustments
The following tables summarize the effects of the restatements on the specific items presented in the Company’s consolidated financial statements previously included in the Quarterly Report:

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
 
Three months ended September 30, 2017
 
Nine months ended September 30, 2017
 
(As Reported)
 
Adjustments
 
(Restated)
 
(As Reported)
 
Adjustments
 
(Restated)
Revenues:
 
 
 
 
 
 
 
 
 
 
 
Product sales, net
$
13,634

 
$
(804
)
(1)
$
12,830

 
$
51,782

 
$
(804
)
(1)
$
50,978

Total revenues
13,655

 
(804
)
 
12,851

 
51,954

 
(804
)
 
51,150

 
 
 
 
 
 
 
 
 
 
 
 
Costs and Expenses:
 
 
 
 
 
 
 
 
 
 
 
Selling, general and administrative expenses
4,121

 
1,850

(2),
(3)
5,971

 
13,126

 
1,850

(2), (3)
14,976

 
 
 
 
 
 
 
 
 
 
 
 
Total costs and expenses
19,040

 
1,850

 
20,890

 
56,154

 
1,850

 
58,004

 
 
 
 
 
 
 
 
 
 
 
 
Operating loss
(5,385
)
 
(2,654
)
 
(8,039
)
 
(4,200
)
 
(2,654
)
 
(6,854
)
 
 
 
 
 
 
 
 
 
 
 
 
Loss before income tax expense
(6,304
)
 
(2,654
)
 
(8,958
)
 
(6,286
)
 
(2,654
)
 
(8,940
)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
$
(6,328
)
 
$
(2,654
)
 
$
(8,982
)
 
$
(6,416
)
 
$
(2,654
)
 
$
(9,070
)
 
 
 
 
 
 
 
 
 
 
 
 
Basic and diluted loss per share
$
(0.12
)
 


 
$
(0.17
)
 
$
(0.12
)
 


 
$
(0.17
)

CONDENSED CONSOLIDATED BALANCE SHEET (Unaudited)
 
September 30, 2017
(As Reported)
 
Adjustments
 
(Restated)
Accounts receivable, net
$
27,568

 
$
(2,542
)
(1),
(2)
$
25,026

Total current assets
82,388

 
(2,542
)
 
79,846

 
 
 
 
 
 
Total assets
$
197,008

 
$
(2,542
)
 
$
194,466

 
 
 
 
 
 
Accrued expenses
16,260

 
112

(3)
16,372

Total current liabilities
25,125

 
112

 
25,237

 
 
 
 
 
 
Accumulated deficit
(51,319
)
 
(2,654
)
(1),
(2),
(3)
(53,973
)
Total stockholders’ equity
53,181

 
(2,654
)
 
50,527

Total liabilities and stockholders' equity
$
197,008

 
$
(2,542
)
 
$
194,466



CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited)
 
Three months ended September 30, 2017
 
Nine months ended September 30, 2017
 
(As Reported)
 
Adjustments
 
(Restated)
 
(As Reported)
 
Adjustments
 
(Restated)
Net loss
$
(6,328
)
 
$
(2,654
)
(1),
(2),
(3)
$
(8,982
)
 
$
(6,416
)
 
$
(2,654
)
(1),
(2),
(3)
$
(9,070
)
 
 
 
 
 
 
 
 
 
 
 
 
Comprehensive loss
$
(5,950
)
 
$
(2,654
)
(1),
(2),
(3)
$
(8,604
)
 
$
(6,283
)
 
$
(2,654
)
(1),
(2),
(3)
$
(8,937
)


CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (Unaudited)
 
Nine months ended September 30,2017
 
(As Reported)
 
Adjustments
 
(Restated)
Net loss
$
(6,416
)
 
$
(2,654
)
(1),
(2),
(3)
$
(9,070
)
Accumulated deficit
(51,319
)
 
(2,654
)
(1),
(2),
(3)
(53,973
)
Total Stockholder's Equity
$
53,181

 
$
(2,654
)
(1),
(2),
(3)
$
50,527


CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)
 
Nine Months Ended September 30, 2017
 
(As Reported)
 
Adjustments
 
(Restated)
Cash flows from operating activities:
 
 
 
 
 
Net income (loss)
$
(6,416
)
 
$
(2,654
)
(1),
(2),
(3)
$
(9,070
)
 
 
 
 
 
 
Provision for bad debt
—

 
1,738

 
(2)
1,738

Changes in operating assets and liabilities
 
 
 
 
 
Accounts receivable
(5,764
)
 
804

(1)
(4,960
)
Accounts payable and accrued expenses
3,894

 
112

(3)
4,006

 
 
 
 
 
 
Net cash provided by operating activities
(2,660
)
 
—

 
(2,660
)
 
 
 
 
 
 
Cash and cash equivalents at end of period
$
38,231

 
—

 
$
38,231

 
 
 
 
 
 
1) A price concession in the amount of $0.8 million
2) An additional allowance for doubtful accounts in the amount of $1.7 million
3) Professional service fees in the amount of $0.1 million