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Document and Entity Information - shares
3 Months Ended
Mar. 31, 2019
May 03, 2019
Document And Entity Information    
Entity Registrant Name APYX MEDICAL CORP  
Entity Central Index Key 0000719135  
Document Type 10-Q/A  
Document Period End Date Mar. 31, 2019  
Amendment Flag true  
Amendment Description Explanatory Note As disclosed in Item 4.02 of Form 8-K filed with the U.S Securities and Exchange Commission ("SEC") on March 16, 2020, on March 12, 2020 the Audit Committee of the Board of Directors of Apyx Medical Corporation (formerly known as Bovie Medical Corporation) (the “Company”) concluded, after review and discussion with management, that the Company’s financial statements as of and for the three months ended March 31, 2019 ( the “Financial Statements”) should no longer be relied upon. Amendment No. 1 on Form 10-Q/A (this “Form 10-Q/A") amends and restates certain items noted below in the Quarterly Report on Form 10-Q of the Company for the quarter ended March 31, 2019, as originally filed with the Securities and Exchange Commission on May 8, 2019 (the “Original Filing”). This Form 10-Q/A amends the Original Filing to reflect the correction of an error in the previously reported financial statements related to the Company’s failure to properly collect and remit employee income and payroll taxes, and remit the employer portion of payroll taxes, resulting from the exercise of non-qualified stock options. In addition, the Company has also corrected other minor items primarily related to the appropriate cutoff of transactions at the balance sheet date and the duplicate recording of a State income tax payment, and has corrected its cost of sales and other operating expenses as a result of reevaluating its subsidiary consolidation process and discovering an inaccuracy in its accounting for the elimination of markup on intercompany sales. As previously disclosed and adjusted in Form 10-Q for the three and nine months ended September 2019 filed on November 11, 2019, the Company reevaluated its accounting for stock-based compensation expense and during the three months ended September 30, 2019, the Company discovered errors in its accounting for certain items included in stock-based compensation expense. These errors related to its accounting for forfeitures, the vesting periods over which the expense was recognized, modifications, fair value measurements, and other minor miscellaneous items, all of which relate to the prior year. Additionally, the Company identified an issue relating to grants in the first quarter of 2019, whereby compensation was not recognized over the correct vesting period. The Company also re-evaluated its accounting for pre-development activities on certain OEM contracts determined that it had not completed its performance obligations on its pre-development activities in these contracts. Accordingly, the Company determined that it had prematurely recognized revenues during the first quarter of 2019 relating to these activities and did not defer the accompanying costs. See Note 2 to the Condensed Consolidated Financial Statements included in Item 1 for additional information and a reconciliation of the previously reported amounts to the restated amounts. For the convenience of the reader, this form 10-Q/A sets forth the Original Filing, as amended, in its entirety; however, this Form 10-Q/A amends and restates only the following financial statements and disclosures that were impacted from the correction of the errors: Part I, Item 1 - Financial Statements Part I, Item 2 - Management’s Discussion and Analysis of Financial Condition and Results of Operations Part II, Item 6 - Exhibits Signatures The Company’s Chief Executive Officer and Chief Financial Officer have provided new certifications dated as of the date of this filing in connection with this Form 10-Q/A(Exhibits 31.1, 31.2, 32.1 and 32.2),and the Company has provided its revised audited consolidated financial statements formatted in Extensible Business Reporting Language (XBRL) in Exhibit 101. Except as described above, no other changes have been made to the Original Filing. This Form 10-Q/A speaks as of the date of the Original Filing and does not reflect events that may have occurred after the date of the Original Filing, or modify or update any disclosures that may have been affected by subsequent events. The Company is also concurrently filing an amended Quarterly Report for the three and nine months ended September 31, 2018 to restate their previously issued interim financial statements due to several of the same accounting errors described above.  
Current Fiscal Year End Date --12-31  
Entity Current Reporting Status Yes  
Entity Filer Category Accelerated Filer  
Entity Common Stock, Shares Outstanding   34,041,830
Entity Shell Company false  
Entity Emerging Growth Company false  
Entity Small Business true  
Document Fiscal Period Focus Q1  
Document Fiscal Year Focus 2019