$VANI
Vivani Medical, Inc. Stock $vani

$vani Overview Financials Valuation SEC Filings Company Website

2022 Q4 Form 10-Q Financial Statement

#000175392622001464 Filed on November 14, 2022

Income Statement

Concept	2022 Q4	2022 Q3	2021 Q3
Revenue	$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$3.360M	$1.590M	$1.806M
YoY Change	332.43%	-11.96%	36.82%
% of Gross Profit
Research & Development	$4.430M	$3.855M	$697.0K
YoY Change	587.89%	453.08%	148.93%
% of Gross Profit
Depreciation & Amortization	$110.0K	$100.0K	$18.00K
YoY Change	746.15%	455.56%	-10.0%
% of Gross Profit
Operating Expenses	$7.790M	$500.0K	$2.503M
YoY Change	448.21%	-80.02%	56.44%
Operating Profit		-$5.444M	-$2.503M
YoY Change		117.5%	56.24%
Interest Expense	-$6.850M	$6.870M	$2.000K
YoY Change	-85725.0%	343400.0%
% of Operating Profit
Other Income/Expense, Net	$480.0K
YoY Change
Pretax Income	-$7.280M	$1.420M	-$2.501M
YoY Change	467.42%	-156.78%	56.31%
Income Tax
% Of Pretax Income
Net Earnings	-$7.280M	$1.423M	-$2.501M
YoY Change	467.42%	-156.9%	56.02%
Net Earnings / Revenue
Basic Earnings Per Share		$0.04	-$0.10
Diluted Earnings Per Share	-$0.18	$0.04	-$190.4K
COMMON SHARES
Basic Shares Outstanding	50.74M shares	39.41M shares	33.80K shares
Diluted Shares Outstanding		38.48K shares	33.80K shares

Balance Sheet

Concept	2022 Q4	2022 Q3	2021 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments	$45.08M	$51.68M	$72.03M
YoY Change	-35.22%	-28.25%	2851.97%
Cash & Equivalents	$45.08M	$51.68M	$72.03M
Short-Term Investments
Other Short-Term Assets	$2.450M	$2.780M	$1.193M
YoY Change	168.05%	133.03%	37.13%
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$47.53M	$54.46M	$73.22M
YoY Change	-32.59%	-25.62%	2112.78%
LONG-TERM ASSETS
Property, Plant & Equipment	$1.182M	$1.250M	$387.0K
YoY Change	910.26%	223.0%	100.52%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$280.0K	$260.0K	$22.00K
YoY Change	937.04%	1081.82%	10.0%
Other Assets	$1.366M
YoY Change
Total Long-Term Assets	$3.602M	$2.559M	$409.0K
YoY Change	868.28%	525.67%	92.02%
TOTAL ASSETS
Total Short-Term Assets	$47.53M	$54.46M	$73.22M
Total Long-Term Assets	$3.602M	$2.559M	$409.0K
Total Assets	$51.13M	$57.02M	$73.63M
YoY Change	-27.86%	-22.56%	1990.57%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$1.177M	$1.969M	$758.0K
YoY Change	126.78%	159.76%	165.96%
Accrued Expenses	$2.358M	$1.853M	$2.826M
YoY Change	330.29%	-34.43%	124.29%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change
Long-Term Debt Due			$0.00
YoY Change
Total Short-Term Liabilities	$6.822M	$5.620M	$3.919M
YoY Change	177.09%	43.4%	31.51%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$0.00	$40.00K	$102.0K
YoY Change	-100.0%	-60.78%
Total Long-Term Liabilities	$0.00	$40.00K	$102.0K
YoY Change	-100.0%	-60.78%
TOTAL LIABILITIES
Total Short-Term Liabilities	$6.822M	$5.620M	$3.919M
Total Long-Term Liabilities	$0.00	$40.00K	$102.0K
Total Liabilities	$6.822M	$5.662M	$4.021M
YoY Change	171.36%	40.81%	34.93%
SHAREHOLDERS EQUITY
Retained Earnings	-$72.79M	-$65.50M
YoY Change	-77.85%
Common Stock	$109.1M	$109.1M
YoY Change	-68.66%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$44.31M	$51.36M	$69.61M
YoY Change
Total Liabilities & Shareholders Equity	$51.13M	$57.02M	$73.63M
YoY Change	-27.86%	-22.56%	1990.57%

Cashflow Statement

Concept	2022 Q4	2022 Q3	2021 Q3
OPERATING ACTIVITIES
Net Income	-$7.280M	$1.423M	-$2.501M
YoY Change	467.42%	-156.9%	56.02%
Depreciation, Depletion And Amortization	$110.0K	$100.0K	$18.00K
YoY Change	746.15%	455.56%	-10.0%
Cash From Operating Activities	-$5.210M	-$6.950M	-$1.800M
YoY Change	114.85%	286.11%	21.62%
INVESTING ACTIVITIES
Capital Expenditures	$40.00K	$180.0K	$0.00
YoY Change	-385.71%
Acquisitions
YoY Change
Other Investing Activities			$0.00
YoY Change			-100.0%
Cash From Investing Activities	-$40.00K	-$180.0K	$0.00
YoY Change	185.71%		-100.0%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	0.000	55.38M	0.000
YoY Change	-100.0%
NET CHANGE
Cash From Operating Activities	-5.210M	-6.950M	-1.800M
Cash From Investing Activities	-40.00K	-180.0K	0.000
Cash From Financing Activities	0.000	55.38M	0.000
Net Change In Cash	-5.250M	48.25M	-1.800M
YoY Change	115.43%	-2780.56%	66.67%
FREE CASH FLOW
Cash From Operating Activities	-$5.210M	-$6.950M	-$1.800M
Capital Expenditures	$40.00K	$180.0K	$0.00
Free Cash Flow	-$5.250M	-$7.130M	-$1.800M
YoY Change	117.75%	296.11%	21.62%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2022Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	51684000	usd
	dei	Entity Central Index Key EntityCentralIndexKey	0001266806
	dei	Amendment Flag AmendmentFlag	false
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2022
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q3
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
	dei	Entity Registrant Name EntityRegistrantName	Vivani Medical, Inc.
CY2021Q4	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent		usd
CY2021Q4	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2021Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax		usd
CY2022Q3	us-gaap	Revenue From Contract With Customer Including Assessed Tax RevenueFromContractWithCustomerIncludingAssessedTax		usd
CY2021Q3	us-gaap	Revenue From Contract With Customer Including Assessed Tax RevenueFromContractWithCustomerIncludingAssessedTax		usd
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CY2022Q3	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold		usd
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CY2022Q3	us-gaap	Gross Profit GrossProfit		usd
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CY2021Q3	eyes	Clinical And Regulatory Expense Net Of Grants ClinicalAndRegulatoryExpenseNetOfGrants		usd
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	us-gaap	Estimate Of Cancellations EstimateOfCancellations		usd
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CY2021Q4	us-gaap	Cash And Cash Equivalents Fair Value Disclosure CashAndCashEquivalentsFairValueDisclosure		usd
CY2021Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	1173000	usd
CY2022Q3	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1243000	usd
CY2021Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	910000	usd
	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Period For Recognition1 EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1	P1Y1M27D
	dei	Document Type DocumentType	10-Q
	dei	Document Quarterly Report DocumentQuarterlyReport	true
	dei	Document Period End Date DocumentPeriodEndDate	2022-09-30
	dei	Document Transition Report DocumentTransitionReport	false
	dei	Entity File Number EntityFileNumber	001-36747
	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	CA
	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	02-0692322
	dei	Entity Address Address Line1 EntityAddressAddressLine1	5858 Horton Street
	dei	Entity Address Address Line2 EntityAddressAddressLine2	Suite 280
	dei	Entity Address City Or Town EntityAddressCityOrTown	Emeryville
CY2021Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2178000	usd
	dei	Entity Address State Or Province EntityAddressStateOrProvince	CA
	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	94608
	dei	City Area Code CityAreaCode	818
	dei	Local Phone Number LocalPhoneNumber	833-5000
	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
	dei	Entity Small Business EntitySmallBusiness	true
	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
	dei	Entity Shell Company EntityShellCompany	false
CY2022Q4	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	50735770	shares
CY2022Q3	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	2779000	usd
CY2021Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	291000	usd
CY2022Q3	us-gaap	Assets Current AssetsCurrent	54463000	usd
CY2021Q4	us-gaap	Assets Current AssetsCurrent	2469000	usd
CY2022Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	1250000	usd
CY2021Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	1173000	usd
CY2022Q3	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1050000	usd
CY2021Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1611000	usd
CY2022Q3	eyes	Deposits And Other Assets DepositsAndOtherAssets	259000	usd
CY2021Q4	eyes	Deposits And Other Assets DepositsAndOtherAssets	200000	usd
CY2022Q3	us-gaap	Assets Assets	57022000	usd
CY2021Q4	us-gaap	Assets Assets	5453000	usd
CY2022Q3	us-gaap	Accounts Payable Current AccountsPayableCurrent	1969000	usd
CY2021Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	281000	usd
CY2022Q3	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	1853000	usd
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CY2022Q3	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1243000	usd
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CY2021Q4	us-gaap	Liabilities Current LiabilitiesCurrent	2086000	usd
CY2022Q3	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	42000	usd
CY2021Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	902000	usd
CY2022Q3	us-gaap	Liabilities Liabilities	5662000	usd
CY2021Q4	us-gaap	Liabilities Liabilities	2988000	usd
CY2022Q3	us-gaap	Preferred Stock No Par Value PreferredStockNoParValue	0
CY2021Q4	us-gaap	Preferred Stock No Par Value PreferredStockNoParValue	0
CY2022Q3	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	10000	shares
CY2021Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	10000	shares
CY2022Q3	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2021Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2022Q3	us-gaap	Common Stock No Par Value CommonStockNoParValue	0
CY2021Q4	us-gaap	Common Stock No Par Value CommonStockNoParValue	0
CY2022Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	300000	shares
CY2021Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	300000	shares
CY2022Q3	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	50736	shares
CY2022Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	50736	shares
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CY2021Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	36803	shares
CY2022Q3	us-gaap	Common Stock Value CommonStockValue	109050000	usd
CY2021Q4	us-gaap	Common Stock Value CommonStockValue	54649000	usd
CY2022Q3	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	7838000	usd
CY2021Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	6713000	usd
CY2022Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-26000	usd
CY2022Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-65502000	usd
CY2021Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-58897000	usd
CY2022Q3	us-gaap	Stockholders Equity StockholdersEquity	51360000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	2465000	usd
CY2022Q3	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	57022000	usd
CY2021Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	5453000	usd
CY2022Q3	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	3855000	usd
CY2021Q3	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	2868000	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	9738000	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	8027000	usd
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	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	3709000	usd
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	1748000	usd
CY2022Q3	us-gaap	Operating Expenses OperatingExpenses	5444000	usd
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	us-gaap	Operating Expenses OperatingExpenses	13451000	usd
	us-gaap	Operating Expenses OperatingExpenses	9775000	usd
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CY2021Q3	us-gaap	Operating Income Loss OperatingIncomeLoss	-3485000	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-13451000	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-9775000	usd
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	us-gaap	Net Income Loss NetIncomeLoss	-6605000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-9153000	usd
CY2022Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.04
CY2021Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.10
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.18
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CY2022Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	37965	shares
CY2021Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	33799	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	37712	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	32771	shares
CY2022Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	38477	shares
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	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	37712	shares
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	us-gaap	Net Income Loss NetIncomeLoss	-6605000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-9153000	usd
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CY2022Q3	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	1397000	usd
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CY2021Q3	us-gaap	Net Income Loss NetIncomeLoss	-3491000	usd
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CY2022Q1	us-gaap	Net Income Loss NetIncomeLoss	-3924000	usd
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CY2022Q2	us-gaap	Net Income Loss NetIncomeLoss	-4104000	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	-4816000	usd
CY2022Q3	eyes	Stock Issued During Period Value Stock Options Warrants Exercised StockIssuedDuringPeriodValueStockOptionsWarrantsExercised	3000	usd
CY2022Q3	us-gaap	Stock Issued During Period Value Purchase Of Assets StockIssuedDuringPeriodValuePurchaseOfAssets	54385000	usd
CY2022Q3	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	391000	usd
CY2022Q3	us-gaap	Net Income Loss NetIncomeLoss	1423000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent	-26000	usd
CY2022Q3	us-gaap	Stockholders Equity StockholdersEquity	51360000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-6605000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-9153000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	271000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	262000	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	1125000	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	1233000	usd
	us-gaap	Operating Lease Expense OperatingLeaseExpense	23000	usd
	us-gaap	Operating Lease Expense OperatingLeaseExpense	-16000	usd
	eyes	Gain From Bargain Purchase GainFromBargainPurchase	6877000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-7992000	usd
	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	48000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	249000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	316000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-297000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-316000	usd
	eyes	Cash Acquired In Merger For Stock Consideration CashAcquiredInMergerForStockConsideration	55374000	usd
	eyes	Cancellation Of Safe Borrowing CancellationOfSafeBorrowing	8000000	usd
	eyes	Proceeds From Issuance Of Common Stock And Warrants ProceedsFromIssuanceOfCommonStockAndWarrants	16000	usd
	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	637000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	792000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-34000	usd
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-1163000	usd
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-1000	usd
	us-gaap	Increase Decrease In Employee Related Liabilities IncreaseDecreaseInEmployeeRelatedLiabilities	102000	usd
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	332000	usd
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	286000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-13584000	usd
	eyes	Proceeds From Issuance Of Common Stock And Warrants ProceedsFromIssuanceOfCommonStockAndWarrants	7403000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	63390000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	7403000	usd
	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	-3000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	49506000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-905000	usd
CY2021Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2178000	usd
CY2020Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2081000	usd
CY2022Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	51684000	usd
CY2021Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	1176000	usd
	us-gaap	Estimate Of Cancellations EstimateOfCancellations	8000000	usd
	us-gaap	Business Combination Consideration Transferred Liabilities Incurred BusinessCombinationConsiderationTransferredLiabilitiesIncurred	2112000	usd
	us-gaap	Nature Of Operations NatureOfOperations	<p id="xdx_80B_eus-gaap--NatureOfOperations_zxr7ek0xmX2i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-size: 10pt"><b>1.</b></span></td> <td style="text-align: justify"><span style="font-size: 10pt"><b><span id="xdx_82A_ztl2WG4INSsg">Organization and Business Operations</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vivani Medical, Inc. (“Vivani,” the “Company,” “we,” “us,” “our” or similar terms) is a clinical-stage, biopharmaceutical company developing therapeutic implants to treat conditions with high unmet medical need. Vivani’s Biopharm Division, which is the main focus of the company, develops miniaturized, subdermal drug implants utilizing its proprietary NanoPortal™ technology to enable long-term, near constant-rate delivery of a broad range of medicines to treat chronic diseases. An alarmingly significant 50% of patients are non-adherent to their medicines, contributing to more than $500 billion in avoidable healthcare costs and approximately 125,000 potentially preventable deaths per year in the US alone. Vivani’s portfolio of tiny, sub-dermal drug implants seeks to address medication non-adherence by providing steady levels of medication over a target duration of six months or longer. Vivani’s lead product, NPM-119, is a 6-month implant candidate under investigation for the treatment of Type 2 diabetes. Medication non-adherence is a primary reason why Type 2 diabetes treatments face significant challenges in achieving positive real-world effectiveness. Vivani’s Neuromodulation Division is developing the Orion<sup>®</sup> Visual Cortical Prosthesis System (“Orion”), an implanted cortical stimulation device intended to provide useful artificial vision to individuals who are blind due to a wide range of causes, including glaucoma, diabetic retinopathy, optic nerve injury or disease and eye injury. Orion is intended to convert images captured by a miniature video camera mounted on glasses into a series of small electrical pulses. The device is designed to bypass diseased or injured eye anatomy and to transmit these electrical pulses wirelessly to an array of electrodes implanted on the surface of the brain’s visual cortex, where it is intended to provide the perception of patterns of light. We are conducting an Early Feasibility Study of the Orion device at the Ronald Reagan UCLA Medical Center in Los Angeles (“UCLA”) and Baylor College of Medicine in Houston (“Baylor”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Biopharm Division and Neuromodulation Division represent business segments as determined by our chief operating decision maker, the chief executive officer (“CEO”), who reviews financial information for the purposes of making operating decisions, assessing financial performance and allocating resources. Operating expenses were allocated $12.8 million to the Biopharm Division and $<span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentNet_iI_dm_c20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zeL6mtULfmOc" title="Property and equipment, net">0.6 million</span> to the Neuromodulation Division. Property and equipment, net and operating lease right-of-use assets were allocated $<span id="xdx_907_eus-gaap--OperatingLeaseRightOfUseAsset_iI_dm_c20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zA883Of9Wn9k" title="Operating lease right of use asset">2.3 million</span> to the Biopharm Division and $<span id="xdx_902_eus-gaap--OperatingLeaseLeaseIncome_pn5n6_c20220101__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z9ZTTl3jXewj" title="Operating lease division">0.2 million</span> to the Neuromodulation Division.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Agreement and Plan of Merger with Nano Precision Medical, Inc.</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">On February 4, 2022, Second Sight Medical Products, Inc. (“Second Sight”) entered into an agreement and plan of merger (the “Merger Agreement”) with Nano Precision Medical, Inc. (“NPM”). The Merger was approved by the shareholders of Second Sight on July 27, 2022 and closed on August 30, 2022. Upon consummation of the Merger, NPM became a wholly-owned subsidiary of Second Sight. Concurrent with to the Merger, Second Sight changed its name to Vivani Medical, Inc. and changed its trading symbol from EYES to VANI, and trades under the ticker VANI on the NASDAQ market. Certain investors and members of the NPM board of directors are also investors and members of the board of directors of Second Sight.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Under the terms and conditions of the Merger Agreement, the securities of NPM converted into the right to receive shares of Second Sight’s common stock representing <span id="xdx_90B_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_uPure_c20220930__srt--OwnershipAxis__custom--SecondSightSwitzerlandSarlMember_zYYGHzxaZbPb" title="Ownership interest (in percentage)">77.32</span>% of the total issued and outstanding shares of common stock of Second Sight on a fully converted basis, including, without limitation, giving effect to the conversion of all options, warrants, and any and all other convertible securities assuming net settlement. Second Sight filed a Registration Statement on Form S-4 on May 13, 2022 in connection with the Merger to register the merger shares effective June 24, 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">On February 4, 2022, in connection with the Merger, Second Sight and NPM also entered into a Simple Agreement for Future Equity (“SAFE”) whereby Second Sight provided to NPM an investment advance of $8 million. The Merger Agreement provided that the SAFE would terminate if the Merger were to be successfully completed. Under the terms of the SAFE, upon successfully completion of the Merger on August 30, 2022, the investment advance was eliminated. Under the accounting for a business combination, the $<span id="xdx_905_eus-gaap--BusinessCombinationConsiderationTransferred1_pn5n6_c20220202__20220204_z2ZY2tKxD6Ob">8</span> million adjusted the purchase consideration.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The Merger involved a change of control and was accounted for as a reverse merger in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Under this method of accounting, Second Sight was treated as the “acquired” company for financial reporting purposes with NPM as the acquirer. The assets acquired and liabilities assumed by NPM were recorded at fair value under Accounting Codification Standard (“ASC 805”), <i>Business </i>Combinations. Accordingly, <span id="xdx_90F_eus-gaap--CommonStockVotingRights_c20220830__20220930_zY8fhj9NpLVb">on August 30, 2022 (the “Acquisition Date”), NPM (a calendar year-end entity) was deemed to have acquired 100% of the outstanding common shares and voting interest of Second Sight, Medical, Inc.</span> The results of Second Sight’s operations have been included in the consolidated financial statements since that date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The acquisition-date fair value of consideration transferred totaled $<span id="xdx_906_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1_pn5n6_c20220830__20220930_zej2lQWQQUhd" title="Fair value of the consideration transferred">54.4</span> million, which consisted of the fair value of the <span id="xdx_902_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20220830_z6sH2O71nRHa" title="Common stock issued">13,136</span> common shares deemed issued to Second Sight shareholders, was determined based on the per share closing price of the Company’s common shares on the acquisition date of $<span id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20220930_zXTuc649ofS6">4.14</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p id="xdx_89B_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zhu6DW5oWQaj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span id="xdx_8B2_zEXjGnNEKFP6">The following table summarizes the fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"><span style="text-decoration: underline">At August 30, 2022</span></td><td> </td> <td> </td> <td colspan="2" id="xdx_49F_20220830_zffnkyRBGI9f"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_405_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_zKbMb1OWsOkg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Cash</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">55,374</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentFairValueDisclosure_iI_zWpbVAXgt5t" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">99</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseCurrentAndNoncurrent_iI_zKQIOEkVxoW9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,657</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseRightOfUseAsset_iI_z6fP8zwwIchc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherAssetsFairValueDisclosure_iI_zQFO9NpXdR25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">56</td><td style="text-align: left; padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_ecustom--FairValueOfAssetsAcquired1_iI_zPGSie9Bz67" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total identifiable assets acquired</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,326</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesFairValueDisclosure_iI_zC2Jpdluob44" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,913</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iNI_di_zppXNyDRnX3l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Right of use liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(151</td><td style="text-align: left; padding-bottom: 1pt">)</td></tr> <tr id="xdx_408_ecustom--FairValueOfLiabilitesAcquired_iI_zRBuRYWTfoY6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total liabilities assumed</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,064</td><td style="text-align: left; padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zbtQT1emAqri" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net identifiable assets acquired</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">53,262</td><td style="text-align: left; padding-bottom: 2.5pt"> </td></tr> </table> <p id="xdx_8AC_zeVa4Pfkvam5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The SAFE loan of $<span id="xdx_906_eus-gaap--AssetsFairValueAdjustment_pn5n6_c20220830__20220930_zhC3I9VMpMh9">8.0 million </span>was cancelled in the Merger which adjusted the fair value of net assets acquired. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p id="xdx_89E_eus-gaap--GainLossOnInvestmentsTextBlock_zXz16PbQfjt" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span id="xdx_8BE_zkl9B34yFakc">The following table summarizes the calculation of the gain on bargain purchase (in thousands): </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20220830_zgDNoxoEVUse" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TotalConsideration_iI_zOT2IPfbFMlb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Total consideration</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">54,385</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AdvancesFairValueDisclosure_iNI_di_zztc5M0ZR0Ji" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">SAFE loan forgiven</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zGvwWGUhENJd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less net identifiable assets acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(53,262</td><td style="text-align: left; padding-bottom: 1pt">)</td></tr> <tr id="xdx_404_ecustom--GainOnBargainPurchase_iI_z6T3YixMkDtg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Gain on bargain purchase</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,877</td><td style="text-align: left; padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"/> <p id="xdx_8A6_zX2eGWtUKGl9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Because NPM purchased <span id="xdx_905_eus-gaap--SensitivityAnalysisOfFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesImpactOfOtherThan10Or20PercentAdverseChangeInPrepaymentSpeedPercent_pid_dp_uPure_c20220101__20220930_zLUJMalLQ331" title="Fair value of identifiable assets acquired and liabilities">100</span>% of Second Sight and the fair value of identifiable assets acquired and liabilities assumed exceeded the fair value of the consideration, we reassessed the recognition and measurement of identifiable assets acquired and liabilities assumed and concluded that all acquired assets and assumed liabilities were properly recognized and that the valuation procedures and resulting measures were appropriate. As a result, we recognized a gain of $<span id="xdx_900_eus-gaap--OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax_pn5n6_c20220101__20220930_zPelKibIomH2" title="Gain of other income expenses">6.9 </span>million. The gain is included in the line item “Other income (expense)” in the consolidated income statement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">We recognized $<span id="xdx_907_eus-gaap--BusinessCombinationAcquisitionRelatedCosts_dm_c20220101__20220930_ztCVW5rMCRtk">0.7 million</span> of acquisition related costs that were expensed in the nine months ended September 30, 2022. These costs are included in the consolidated income statement in the line item entitled “General and administrative costs.”</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Operating expenses of Second Sight included in the consolidated income statement from the acquisition date August 30, 2022 to the period ending September 30, 2022 were $<span id="xdx_90A_eus-gaap--OperatingExpenses_pn5n6_c20220830__20220930_zjX2amWu3235">0.5 </span>million. Pro forma consolidated net loss as if Second Sight had been included in the consolidated results was $<span id="xdx_908_eus-gaap--NetIncomeLoss_pn5n6_c20210101__20211231__srt--StatementScenarioAxis__srt--ProFormaMember_zTvSf5sOv7xe">21.7 </span>million for the year ended December 31, 2021, and $<span id="xdx_901_eus-gaap--NetIncomeLoss_pn5n6_c20220101__20220930__srt--StatementScenarioAxis__srt--ProFormaMember_zNZoczV7L936">20.6</span> million for the nine months ended September 30, 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>SAFE</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">On February 4, 2022, in connection with the Merger, Second Sight and NPM also entered into a Simple Agreement for Future Equity (“SAFE”) whereby Second Sight provided to NPM an investment advance of $8 million. The agreement provided that the SAFE would terminate if the Merger were to be successfully completed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Under the terms of the SAFE, upon successfully completion of the Merger on August 30, 2022, the investment advance was eliminated. Under the accounting for a business combination, the $8.0 million adjusted the purchase consideration.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Liquidity</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">From inception, our operations have been funded primarily through the sales of our common stock and warrants. The completion of our reverse merger with Second Sight Medical Products, Inc. provided $53.3 million in net assets including approximately $55.4 million in cash. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our financial statements have been presented on the basis that our business is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. We are subject to the risks and uncertainties associated with a business with no revenue that is developing novel medical devices, including limitations on our operating capital resources. We have incurred recurring operating losses and negative operating cash flows since inception, and we expect to continue to incur operating losses and negative operating cash flows for the foreseeable future. We estimate that currently available cash will provide sufficient funds to enable the Company to meet its planned obligations for at least the next twenty-four months.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"/>
CY2022Q1	us-gaap	Business Combination Consideration Transferred1 BusinessCombinationConsiderationTransferred1	8000000	usd
CY2022Q3	us-gaap	Common Stock Voting Rights CommonStockVotingRights	on August 30, 2022 (the “Acquisition Date”), NPM (a calendar year-end entity) was deemed to have acquired 100% of the outstanding common shares and voting interest of Second Sight, Medical, Inc.
CY2022Q3	us-gaap	Business Combination Step Acquisition Equity Interest In Acquiree Fair Value1 BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1	54400000	usd
CY2022Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	13136	shares
CY2022Q3	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	4.14
CY2022Q3	us-gaap	Cash And Cash Equivalents Fair Value Disclosure CashAndCashEquivalentsFairValueDisclosure	55374000	usd
CY2022Q3	us-gaap	Property Plant And Equipment Fair Value Disclosure PropertyPlantAndEquipmentFairValueDisclosure	99000	usd
CY2022Q3	us-gaap	Prepaid Expense Current And Noncurrent PrepaidExpenseCurrentAndNoncurrent	1657000	usd
CY2022Q3	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	140000	usd
CY2022Q3	us-gaap	Other Assets Fair Value Disclosure OtherAssetsFairValueDisclosure	56000	usd
CY2022Q3	eyes	Fair Value Of Assets Acquired1 FairValueOfAssetsAcquired1	57326000	usd
CY2022Q3	us-gaap	Liabilities Fair Value Disclosure LiabilitiesFairValueDisclosure	-3913000	usd
CY2022Q3	us-gaap	Financial Liabilities Fair Value Disclosure FinancialLiabilitiesFairValueDisclosure	151000	usd
CY2022Q3	eyes	Fair Value Of Liabilites Acquired FairValueOfLiabilitesAcquired	4064000	usd
CY2022Q3	us-gaap	Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Net BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet	53262000	usd
CY2022Q3	us-gaap	Assets Fair Value Adjustment AssetsFairValueAdjustment	8000000.0	usd
CY2022Q3	eyes	Total Consideration TotalConsideration	54385000	usd
CY2022Q3	us-gaap	Advances Fair Value Disclosure AdvancesFairValueDisclosure	8000000	usd
CY2022Q3	us-gaap	Business Combination Recognized Identifiable Assets Acquired Goodwill And Liabilities Assumed Less Noncontrolling Interest BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest	-53262000	usd
CY2022Q3	eyes	Gain On Bargain Purchase GainOnBargainPurchase	6877000	usd
	us-gaap	Sensitivity Analysis Of Fair Value Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities Impact Of Other Than10 Or20 Percent Adverse Change In Prepayment Speed Percent SensitivityAnalysisOfFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesImpactOfOtherThan10Or20PercentAdverseChangeInPrepaymentSpeedPercent	1	pure
	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci Pension And Other Postretirement Benefit Plans For Net Gain Loss Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax	6900000	usd
	us-gaap	Business Combination Acquisition Related Costs BusinessCombinationAcquisitionRelatedCosts	700000	usd
CY2022Q3	us-gaap	Operating Expenses OperatingExpenses	500000	usd
	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_84F_eus-gaap--UseOfEstimates_zZf0dlnWHQzh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><i><span id="xdx_865_z4vo0vQ730ya">Use of estimates</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The preparation of financial statements requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of expenses during the period. Estimates are based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Some of the more significant estimates include the purchase price of net assets acquired in the Merger, useful lives of long-lived assets, the fair value of equity-based compensation and evaluation of going concern. Actual results could differ materially from those estimates. </p>
CY2022Q3	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Each Warrant Or Right ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight	10311	shares
CY2021Q3	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Each Warrant Or Right ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight	7731	shares
CY2022Q3	us-gaap	Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Number Of Exercisable Options ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions	4515	shares
CY2021Q3	us-gaap	Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Number Of Exercisable Options ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions	6387	shares
CY2021Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1611000	usd
CY2022Q3	us-gaap	Liabilities Other Than Longterm Debt Noncurrent LiabilitiesOtherThanLongtermDebtNoncurrent	42000	usd
	eyes	Schedule Of Fair Value Assets And Liabilities Measured On Recurring Basis Table Text Block1 ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock1	<p id="xdx_89A_ecustom--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock1_zhPd34mE2AH9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span id="xdx_8B9_zugZwxdlwgJ2">Assets measured at fair value on a recurring basis are as follows (in thousands):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">September 30, 2022 (unaudited):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 48%; text-align: left; padding-bottom: 2.5pt">Money market funds</td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_pn3n3_c20220930_ztqVPXjn4wL6" style="border-bottom: Black 2.5pt double; width: 10%; text-align: right" title="Money market funds">50,427</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_pn3n3_c20220930__us-gaap--FairValueByAssetClassAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zSmIPmNBSmo4" style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">50,427</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_pn3n3_c20220930__us-gaap--FairValueByAssetClassAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zhghnUavetZi" style="border-bottom: Black 2.5pt double; width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0664">—</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_pn3n3_c20220930__us-gaap--FairValueByAssetClassAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zK4AWuRvgCd3" style="border-bottom: Black 2.5pt double; width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0665">—</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">December 31, 2021:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Money market funds</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_iI_pn3n3_c20211231_zoWkHaS3LIyl" style="border-bottom: Black 2.5pt double; text-align: right" title="Money market funds"><span style="-sec-ix-hidden: xdx2ixbrl0667">—</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_c20211231__us-gaap--FairValueByAssetClassAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0668">—</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_c20211231__us-gaap--FairValueByAssetClassAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0669">—</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--CashAndCashEquivalentsFairValueDisclosure_c20211231__us-gaap--FairValueByAssetClassAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0670">—</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
CY2022Q3	us-gaap	Cash And Cash Equivalents Fair Value Disclosure CashAndCashEquivalentsFairValueDisclosure	50427000	usd
CY2022Q3	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	3552000	usd
CY2021Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	3204000	usd
CY2022Q3	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2302000	usd
CY2021Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2031000	usd
CY2022Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	1250000	usd
CY2022Q3	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1050000	usd
CY2022Q3	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	392000	usd
CY2021Q3	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	390000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1125000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1233000	usd
CY2021Q2	eyes	Liquidated Damages Paid Value LiquidatedDamagesPaidValue	1000000	usd
	us-gaap	Contract Termination Claims Description ContractTerminationClaimsDescription	Pixium in April 2021. Pixium indicated that it considered this termination wrongful, rejected the Company’s offers, but retained the $1,000,000 payment. On May 19, 2021, Pixium filed suit in the Paris Commercial Court, and currently claims damages of approximately €5.1 million or about $5.1 million at current exchange rates. We believe we have fulfilled our obligations to Pixium with the liquidated damages payment of $1,000,000 and thus the Company does not believe any further loss accrual is necessary.
	us-gaap	Loss Contingency Damages Paid Value LossContingencyDamagesPaidValue	1000000	usd
CY2021Q2	us-gaap	Loss Contingency Damages Sought Value LossContingencyDamagesSoughtValue	5100000	usd
CY2021Q4	us-gaap	Liabilities Other Than Longterm Debt Noncurrent LiabilitiesOtherThanLongtermDebtNoncurrent	902000	usd
CY2022Q3	eyes	Cash Paid For Operating Lease Liabilities CashPaidForOperatingLeaseLiabilities	241000	usd
CY2021Q3	eyes	Cash Paid For Operating Lease Liabilities CashPaidForOperatingLeaseLiabilities	207000	usd
	eyes	Cash Paid For Operating Lease Liabilities CashPaidForOperatingLeaseLiabilities	766000	usd
	eyes	Cash Paid For Operating Lease Liabilities CashPaidForOperatingLeaseLiabilities	616000	usd
CY2022Q3	eyes	Rent Expense Charges RentExpenseCharges	200000	usd
CY2021Q3	eyes	Rent Expense Charges RentExpenseCharges	200000	usd
	eyes	Rent Expense Charges RentExpenseCharges	700000	usd
	eyes	Rent Expense Charges RentExpenseCharges	600000	usd
CY2022Q3	eyes	Stock Issued During Period Shares Merger Acquisitions StockIssuedDuringPeriodSharesMergerAcquisitions	13136362	shares
CY2022Q3	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Intrinsic Value1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1	900000	usd
CY2022Q3	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Stock Options EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions	1900000	usd
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Maximum Number Of Shares Per Employee ShareBasedCompensationArrangementByShareBasedPaymentAwardMaximumNumberOfSharesPerEmployee	453576	shares
	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Weighted Average Remaining Contractual Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1	P10Y
CY2022Q3	us-gaap	Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Number Of Outstanding Options ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions	2.80	shares
	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	P4Y
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate	1	pure
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0.000	pure

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Vivani Medical, Inc. Stock $vani

2022 Q4 Form 10-Q Financial Statement

#000175392622001464 Filed on November 14, 2022

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$VANI Vivani Medical, Inc. Stock $vani

2022 Q4 Form 10-Q Financial Statement

#000175392622001464 Filed on November 14, 2022

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$VANI
Vivani Medical, Inc. Stock $vani