STRATA Skin Sciences Inc 2025年季度报告

Common Stock, $0.001 Par ValueSSKNTheNasdaqStock Market LLCSecurities registered pursuant to Section 12(g) of the Act: NoneIndicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities and (2) has been subject to such filing requirements for the past 90 days.Yes☒No☐Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Accelerated filer☐Non-accelerated filer☒Smaller reporting company☒Emerging growth company☐ Cash flows from operating activities: the use of observable inputs and minimizes the use of unobservable inputs. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurementdate. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into threelevels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value •Level 1 – quoted market prices in active markets for identical assets or liabilities.•Level 2 – observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices foridentical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.•Level 3 – inputs that are generally unobservable and typically reflect the Company’s estimate of assumptions that market participants would use in pricing the asset or liability.The fair values of cash and cash equivalents and restricted cash are based on their respective demand values, which are equal to the Accrued Warranty CostsThe Company offers a standard warranty on product sales generally for aonetotwo-yearperiod, however, the Company has offeredlonger warranty periods, ranging fromthreetofour years, in order to meet competition or customer demands. The Company providesfor the estimated cost of the future warranty claims on the date the product is sold. Balance, beginning of period$315$32Expirations and claims satisfied) (57290 Balance within deferred revenues and other liabilities$85$Net Loss Per Share Basic net loss per share of common stock is computed by dividing net loss attributable to common stockholders by the weighted- average number of shares of common stock outstanding during each period. Diluted net loss per share of common stock includes theeffect, if any, from the potential exercise or conversion of securities such as unvested restricted stock awards, stock options andwarrants for common stock which would result in the issuance of incremental shares of common stock. For diluted net loss per share,the weighted-average number of shares of common stock is the same as for basic net loss per share due to the fact that when a net lossexists, dilutive securities are not included in the calculation as the impact is anti-dilutive. for those goods or services. Accordingly, the Company determines revenue recognition through the following steps:•identification of the contract, or contracts, with a customer; obligation to perform under extended warranties and service contracts but exclude any dermatology procedures equipment accountedfor as leases. As of March 31, 2025, the aggregate amount of the transaction price allocated to remaining performance obligations was$0.4million and the Company expects to recognize $0.2million of the remaining performance obligations withinone yearand the relation to its services performed but not billed at the reporting date. The contract assets are transferred to receivables when the rightsbecome unconditional. Currently, the Company does not have any contract assets which have not transferred to a receivable. Contract liabilities primarily relate to extended warranties and service contracts where the Company has received payments but has notyet satisfied the related performance obligations. The allocations of the transaction price are based on the price of standalone warrantycontracts sold in the ordinary course of business. The advance consideration received from customers for the warranty services is a and other liabilities on the condensed consolidated balance sheet.For each of the three months ended March 31, 2025 and 2024, theCompany recognized$0.1millionas revenue from amounts classified as contract liabilities (i.e. deferred revenues) as of December31, 2024 and 2023.With respect to contract acquisition costs, the Company applies the practical expedient and expenses these cost