$VANI
Vivani Medical, Inc. Stock $vani

$vani Overview Financials Valuation SEC Filings Company Website

2023 Q3 Form 10-Q Financial Statement

#000175392623001062 Filed on August 14, 2023

Income Statement

Concept	2023 Q3	2023 Q2	2022 Q2
Revenue	$0.00	$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$2.700M	$3.140M	$2.286M
YoY Change	69.81%	37.36%	42.79%
% of Gross Profit
Research & Development	$4.441M	$3.864M	$843.0K
YoY Change	15.2%	358.36%	21.29%
% of Gross Profit
Depreciation & Amortization	$70.00K	$80.00K	$15.00K
YoY Change	-30.0%	433.33%	-21.05%
% of Gross Profit
Operating Expenses	$7.144M	$7.003M	$3.129M
YoY Change	1328.8%	123.81%	36.28%
Operating Profit	-$7.144M	-$7.003M	-$3.129M
YoY Change	31.23%	123.81%	36.28%
Interest Expense			$53.00K
YoY Change			2550.0%
% of Operating Profit
Other Income/Expense, Net	$360.0K	$480.0K	-$20.00K
YoY Change		-2500.0%
Pretax Income	-$6.780M	-$6.530M	-$3.076M
YoY Change	-577.46%	112.29%	34.09%
Income Tax
% Of Pretax Income
Net Earnings	-$6.782M	-$6.526M	-$3.076M
YoY Change	-576.6%	112.16%	34.09%
Net Earnings / Revenue
Basic Earnings Per Share	-$0.13	-$0.13	-$0.08
Diluted Earnings Per Share	-$0.13	-$0.13	-$234.2K
COMMON SHARES
Basic Shares Outstanding	50.82M shares	50.79M shares
Diluted Shares Outstanding	50.84K shares	50.80K shares	36.88K shares

Balance Sheet

Concept	2023 Q3	2023 Q2	2022 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments	$24.82M	$32.49M	$56.38M
YoY Change	-51.97%	-42.37%	-23.65%
Cash & Equivalents	$24.82M	$32.49M	$56.38M
Short-Term Investments
Other Short-Term Assets	$5.860M	$3.740M	$1.012M
YoY Change	110.79%	269.57%	-36.47%
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$30.68M	$36.22M	$57.39M
YoY Change	-43.66%	-36.88%	-23.93%
LONG-TERM ASSETS
Property, Plant & Equipment	$1.134M	$1.075M	$103.0K
YoY Change	-9.28%	943.69%	-76.91%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$90.00K	$260.0K	$8.017M
YoY Change	-65.38%	-96.76%	24953.12%
Other Assets	$1.366M	$1.366M	$8.000M
YoY Change		-82.93%
Total Long-Term Assets	$22.64M	$23.39M	$8.260M
YoY Change	784.6%	183.11%	1628.03%
TOTAL ASSETS
Total Short-Term Assets	$30.68M	$36.22M	$57.39M
Total Long-Term Assets	$22.64M	$23.39M	$8.260M
Total Assets	$53.32M	$59.61M	$65.65M
YoY Change	-6.49%	-9.2%	-13.52%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$1.891M	$1.989M	$966.0K
YoY Change	-3.96%	105.9%	44.18%
Accrued Expenses	$1.815M	$1.994M	$796.0K
YoY Change	-2.05%	150.5%	-70.03%
Deferred Revenue			$335.0K
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$7.433M	$7.086M	$2.591M
YoY Change	32.26%	173.49%	-29.23%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$19.68M	$20.13M	$0.00
YoY Change	49100.0%		-100.0%
Total Long-Term Liabilities	$19.68M	$20.13M	$0.00
YoY Change	49100.0%		-100.0%
TOTAL LIABILITIES
Total Short-Term Liabilities	$7.433M	$7.086M	$2.591M
Total Long-Term Liabilities	$19.68M	$20.13M	$0.00
Total Liabilities	$27.11M	$27.21M	$2.591M
YoY Change	378.84%	950.29%	-32.03%
SHAREHOLDERS EQUITY
Retained Earnings	-$92.41M	-$85.63M	-$333.9M
YoY Change	41.08%	-74.35%
Common Stock	$5.000K	$5.000K	$347.9M
YoY Change	-100.0%	-100.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$26.21M	$32.39M	$63.06M
YoY Change
Total Liabilities & Shareholders Equity	$53.32M	$59.61M	$65.65M
YoY Change	-6.49%	-9.2%	-13.52%

Cashflow Statement

Concept	2023 Q3	2023 Q2	2022 Q2
OPERATING ACTIVITIES
Net Income	-$6.782M	-$6.526M	-$3.076M
YoY Change	-576.6%	112.16%	34.09%
Depreciation, Depletion And Amortization	$70.00K	$80.00K	$15.00K
YoY Change	-30.0%	433.33%	-21.05%
Cash From Operating Activities	-$7.700M	-$5.550M	-$3.222M
YoY Change	10.79%	72.25%	-22.97%
INVESTING ACTIVITIES
Capital Expenditures	$60.00K	$40.00K	$0.00
YoY Change	-66.67%
Acquisitions
YoY Change
Other Investing Activities			$0.00
YoY Change
Cash From Investing Activities	-$60.00K	-$40.00K	$0.00
YoY Change	-66.67%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	100.0K	10.00K	0.000
YoY Change	-99.82%		-100.0%
NET CHANGE
Cash From Operating Activities	-7.700M	-5.550M	-3.222M
Cash From Investing Activities	-60.00K	-40.00K	0.000
Cash From Financing Activities	100.0K	10.00K	0.000
Net Change In Cash	-7.660M	-5.580M	-3.222M
YoY Change	-115.88%	73.18%	-106.86%
FREE CASH FLOW
Cash From Operating Activities	-$7.700M	-$5.550M	-$3.222M
Capital Expenditures	$60.00K	$40.00K	$0.00
Free Cash Flow	-$7.760M	-$5.590M	-$3.222M
YoY Change	8.84%	73.49%	-22.97%

Facts In Submission

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	dei	Amendment Flag AmendmentFlag	false
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q2
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	dei	Document Type DocumentType	10-Q
	dei	Document Quarterly Report DocumentQuarterlyReport	true
	dei	Document Period End Date DocumentPeriodEndDate	2023-06-30
	dei	Document Transition Report DocumentTransitionReport	false
	dei	Entity File Number EntityFileNumber	001-36747
	dei	Entity Registrant Name EntityRegistrantName	Vivani Medical, Inc.
	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
	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
	dei	Entity Address State Or Province EntityAddressStateOrProvince	CA
	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	94608
	dei	City Area Code CityAreaCode	415
	dei	Local Phone Number LocalPhoneNumber	506-8462
	dei	Security12b Title Security12bTitle	Common Stock
	dei	Trading Symbol TradingSymbol	VANI
	dei	Security Exchange Name SecurityExchangeName	NASDAQ
	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
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	us-gaap	Share Based Compensation ShareBasedCompensation	893000	usd
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	us-gaap	Other Noncash Income Expense OtherNoncashIncomeExpense	-128000	usd
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	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	1270000	usd
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	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	263000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-12516000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-6625000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	81000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	116000	usd
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	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-116000	usd
	VANI	Cancellation Of Safe Borrowing CancellationOfSafeBorrowing	8000000	usd
	VANI	Proceeds From Issuance Of Common Stock And Warrants ProceedsFromIssuanceOfCommonStockAndWarrants	7000	usd
	VANI	Proceeds From Issuance Of Common Stock And Warrants ProceedsFromIssuanceOfCommonStockAndWarrants	13000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	7000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	8013000	usd
	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	0	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-12590000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	1272000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	46442000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	2178000	usd
CY2023Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	33852000	usd
CY2022Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	3450000	usd
	us-gaap	Estimate Of Cancellations EstimateOfCancellations	20755000	usd
	us-gaap	Nature Of Operations NatureOfOperations	<p id="xdx_80C_eus-gaap--NatureOfOperations_zCvUUykX1r6k" style="margin-top: 0; margin-bottom: 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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82C_z8HvGODJDfmf">Organization and Business Operations</span></b></span></td></tr> </table> <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"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Vivani Medical, Inc. (“Vivani,” the “Company,” “we,” “us,” “our” or similar terms) is a preclinical stage biopharmaceutical company which develops miniaturized, subdermal implants utilizing its proprietary NanoPortal™ technology to enable long-term, near constant-rate delivery of a broad range of medicines to treat chronic diseases. Vivani uses this platform technology to develop and potentially commercialize drug implants, alone or in collaboration with pharmaceutical company partners to address a leading cause of poor clinical outcomes in the treatment of chronic disease, medication non-adherence. For example, approximately 50% of patients treated for type 2 diabetes are non-adherent to their medicines which can lead to poor clinical outcomes. We are developing a portfolio of miniature, sub-dermal drug implants that, unlike most oral and injectable medicines, are designed with the goal of guaranteeing adherence by delivering therapeutic drug levels for up to 6 months or the life of the implant. In addition, by leveraging our proprietary NanoPortal implant technology we can design implants that deliver minimally fluctuating drug levels that may improve the tolerability profiles for certain medicines for which side effects are associated with fluctuating drug levels such as GLP-1 receptor agonists (GLP-1s).</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">In February 2022, we announced the signing of a definitive merger agreement between Nano Precision Medical, Inc. (“NPM”) and Second Sight Medical Products, Inc. (“Second Sight”), pursuant to which NPM became a wholly owned subsidiary of Second Sight. On August 30, 2022, the merger closed and the combined company of NPM and Second Sight was renamed Vivani Medical, Inc.</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">In December 2022, we contributed our neuromodulation assets and certain liabilities to Cortigent, Inc. a newly formed corporation in Delaware, and wholly owned subsidiary of Vivani, in exchange for 20 million shares of common stock of Cortigent. While the primary focus of Vivani is to develop and ultimately commercialize our drug implant business from legacy company NPM, Vivani’s new management team remains committed to identifying and exploring strategic options for the further advancement of the neuromodulation business of Cortigent which includes the development of its pioneering neurostimulation systems to help patients recover critical body functions. In March 2023, Vivani announced the filing of a Registration Statement on Form S-1 with the U.S. Securities and Exchange Commission (“SEC”) for the proposed initial public offering of Cortigent. Cortigent will continue to be majority-owned by Vivani immediately following its initial public offering.</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">Subject to completion of Cortigent’s initial public offering, Vivani intends to focus exclusively on further development of the drug implant business.</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 July 6, 2023, Vivani changed its state of incorporation from the State of California to the State of Delaware by means of a plan of conversion, effective July 5, 2023. The reincorporation, including the principal terms of the plan of conversion, was submitted to a vote of, and approved by, Vivani’s stockholders at its 2023 Annual Meeting of Stockholders held on June 15, 2023. </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">As part of this change of incorporation the Company established a par value of $0.0001 per share and all periods have been retroactively adjusted to reflect this change.</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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In early July 2023, Vivani successfully completed the manufacture of clinical supplies to support a proposed first-in-human (“FIH”) investigation of NPM-119 (exenatide implant) in patients with type 2 diabetes mellitus. On July 14, 2023, the Company submitted an Investigational New Drug (“IND”) application to the U.S. Food and Drug Administration (“FDA)” for the proposed NPM-119 FIH study also named LIBERATE-1™. On August 11, 2023, FDA verbally notified Vivani that the agency was placing a clinical hold on Vivani’s IND application for the proposed clinical investigation and indicated its intention to subsequently provide an official clinical hold letter stating the reasons for the clinical hold. Vivani plans to engage with the FDA in order to lift the clinical hold and commence its planned clinical development of NPM-119. The Company expects to commence enrollment in LIBERATE-1 in the second half of 2023 subject to regulatory clearance. Assuming LIBERATE-1 commences as planned, the Company would anticipate the availability of interim LIBERATE-1 data in the first half of 2024 and full top-line results in the second half of 2024. </span></p> <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: -0.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Agreement and Plan of Merger with Nano Precision Medical, Inc.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: -0.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 4, 2022, Second Sight entered into an agreement and plan of merger (the “Merger Agreement”) with 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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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_906_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_dp_c20230630__srt--OwnershipAxis__custom--SecondSightSwitzerlandSarlMember_z2IKbpbooT44">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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 $<span id="xdx_90C_eus-gaap--BusinessCombinationConsiderationTransferred1_pn6n6_c20230101__20230630_zuQck4Iu8myl" title="Purchase consideration">8</span> 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 $8 million adjusted the purchase consideration.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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”), <i>Business </i>Combinations. Accordingly, <span id="xdx_905_eus-gaap--CommonStockVotingRights_c20220828__20220830_za38R5Hjp0ac" title="Common stock, voting rights">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.</span> The results of Second Sight’s operations have been included in the consolidated financial statements since that date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></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">The acquisition-date fair value of consideration transferred totaled $<span id="xdx_90E_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1_dm_c20220828__20220830__us-gaap--BusinessAcquisitionAxis__us-gaap--SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember_zQjI8pIfGSOg" title="Fair value of the consideration transferred">54.4 million</span>, which consisted of the fair value of the <span id="xdx_907_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20220830_zEzedeiuyUo8" 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_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20220830_z7aKb3QLe967" title="Common stock, par or stated value per share">4.14</span>.</span></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"> </span></p> <p id="xdx_890_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zSq1URAD8Sc6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zPBOETEDrIIk">The following table summarizes the fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands):</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 50%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">At August 30, 2022</span></b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49C_20220830_z896Z8eHWSha"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_ecustom--CashAndCashEquivalentsFairValue_iI_pn3n3_zHNbdH1MQGOf" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 35%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">55,374</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentFairValueDisclosure_iI_pn3n3_zsPPUx2pSOB6" style="vertical-align: bottom; background-color: white"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--PrepaidExpenseCurrentAndNoncurrent_iI_pn3n3_zFH13nZt4QZ1" style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid expenses</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,657</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40C_ecustom--OperatingLeaseRightOfUseAssetOne_iI_pn3n3_znoSGkM5YVAk" style="vertical-align: bottom; background-color: white"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right of use assets</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">140</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--OtherAssetsFairValueDisclosure_iI_pn3n3_z5rNG54Llflf" style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other assets</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">56</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_408_ecustom--FairValueOfAssetsAcquired1_iI_pn3n3_zdmMZGQP9vua" style="vertical-align: bottom; background-color: white"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total identifiable assets acquired</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">57,326</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_404_eus-gaap--LiabilitiesFairValueDisclosure_iNI_pn3n3_di_zIc2X6PiuGqh" style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current liabilities</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3,913</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_400_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iNI_pn3n3_di_zmRi2AhjlDBl" style="vertical-align: bottom; background-color: white"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right of use liabilities</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(151</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40E_ecustom--FairValueOfLiabilitesAcquired_iI_pn3n3_zj0Eq9Duuh75" style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total liabilities assumed</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,064</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pn3n3_zZvp1bLgvQO3" style="vertical-align: bottom; background-color: white"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net identifiable assets acquired</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 2.25pt double"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">53,262</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8AA_zuKQThaUuot6" 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The SAFE loan of $<span id="xdx_908_eus-gaap--AssetsFairValueAdjustment_pn6n6_c20220828__20220830_zsxFOtok23kb" title="Assets, fair value adjustment">8.0</span> million was cancelled in the Merger which adjusted the fair value of net assets acquired.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89A_eus-gaap--GainLossOnInvestmentsTextBlock_zYimeZwQO9H2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_znvtiEcWRHD4">The following table summarizes the calculation of the gain on bargain purchase (in thousands):</span> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 50%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td id="xdx_490_20220830_zytUygu7jjBg" style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40B_ecustom--TotalConsideration_iI_pn3n3_zkoxxTZPNpU8" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 35%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total consideration</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">54,385</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--AdvancesFairValueDisclosure_iNI_pn3n3_di_zl31wu0iW06h" style="vertical-align: bottom; background-color: white"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SAFE loan forgiven</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8,000</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_pn3n3_zwjnk54xWR5l" style="vertical-align: bottom; background-color: #CCEEFF"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less net identifiable assets acquired</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(53,262</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_406_ecustom--GainOnBargainPurchase_iI_pn3n3_zkYt8IhfXr1c" style="vertical-align: bottom; background-color: white"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gain on bargain purchase</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 2.25pt double"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,877</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8A8_zlYLDME6R63" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">Because NPM purchased <span id="xdx_908_eus-gaap--SensitivityAnalysisOfFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesImpactOfOtherThan10Or20PercentAdverseChangeInPrepaymentSpeedPercent_pid_dp_uPure_c20220101__20221231_zBHH16B4WOc5" 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_903_eus-gaap--OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax_pn5n6_c20220101__20221231_zQnlKAN4Q94d" title="Gain of other income expenses">6.9</span> million.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We recognized $<span id="xdx_903_eus-gaap--BusinessCombinationAcquisitionRelatedCosts_pn5n6_c20220101__20221231_zwNag6nG2x05" title="Business combination, acquisition related costs">0.7</span> million of acquisition related costs that were expensed in the twelve months ended December 31, 2022. These costs are included in the consolidated income statement in the line item entitled “General and administrative costs.”</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pro forma consolidated net loss as if Second Sight had been included in the consolidated results was $<span id="xdx_909_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_pn5n6_c20230101__20230630__srt--StatementScenarioAxis__srt--ProFormaMember_zVjJPdYh1uuc" title="Business combination, pro forma">13.3</span> million for the six months ended June 30, 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Liquidity</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></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">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 $<span id="xdx_90D_eus-gaap--AssetsNet_iI_dm_c20230630_zxzCiS4vlBYj">53.3 million</span> in net assets including approximately $<span id="xdx_902_eus-gaap--CashAvailableForDistributions_iI_dm_c20230630_zOw7CeGeZKA">55.4 million</span> in cash.</span></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"> </span></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">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 through September 2024.</span></p>
	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.
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	VANI	Cash And Cash Equivalents Fair Value CashAndCashEquivalentsFairValue	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	VANI	Operating Lease Right Of Use Asset One OperatingLeaseRightOfUseAssetOne	140000	usd
CY2022Q3	us-gaap	Other Assets Fair Value Disclosure OtherAssetsFairValueDisclosure	56000	usd
CY2022Q3	VANI	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	VANI	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	VANI	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	VANI	Gain On Bargain Purchase GainOnBargainPurchase	6877000	usd
CY2022	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
CY2022	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci Pension And Other Postretirement Benefit Plans For Net Gain Loss Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax	6900000	usd
CY2022	us-gaap	Business Combination Acquisition Related Costs BusinessCombinationAcquisitionRelatedCosts	700000	usd
CY2023Q2	us-gaap	Assets Net AssetsNet	53300000	usd
CY2023Q2	us-gaap	Cash Available For Distributions CashAvailableForDistributions	55400000	usd
	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_84B_eus-gaap--UseOfEstimates_zyK3mHyCjpE9" 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"><i><span id="xdx_86A_z8H9P4F6efM2">Use of estimates</span></i></span></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"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 13.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 the estimated incremental borrowing rate used in calculating lease assets and liabilities and evaluation of going concern. Actual results could differ materially from those estimates.</span></p>
CY2023Q2	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Each Warrant Or Right ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight	10311000	shares
CY2022Q2	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Each Warrant Or Right ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight	9074000	shares
CY2023Q2	us-gaap	Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Number Of Exercisable Options ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions	6139000	shares
CY2022Q2	us-gaap	Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Number Of Exercisable Options ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions	4630000	shares
CY2023Q2	VANI	Shares Underlying Rsus SharesUnderlyingRsus	403000	shares
	VANI	Lessee Discounted Operating Lease Liability Payments Due Year Eight LesseeDiscountedOperatingLeaseLiabilityPaymentsDueYearEight	18926000	usd
	us-gaap	Operating Lease Payments OperatingLeasePayments	30988000	usd
CY2023Q2	us-gaap	Cash And Cash Equivalents Fair Value Disclosure CashAndCashEquivalentsFairValueDisclosure	31561000	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents Fair Value Disclosure CashAndCashEquivalentsFairValueDisclosure	44417000	usd
CY2023Q2	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	3674000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	3593000	usd
CY2023Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2599000	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2411000	usd
CY2023Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	1075000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	1182000	usd
	us-gaap	Operating Lease Cost OperatingLeaseCost	10900000	usd
	us-gaap	Lease Cost LeaseCost	20088000	usd
CY2023Q2	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.0838	pure
CY2023Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	20684000	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	779000	usd
CY2023Q2	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	861000	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	955000	usd
CY2023Q2	us-gaap	Liabilities Other Than Longterm Debt Noncurrent LiabilitiesOtherThanLongtermDebtNoncurrent	20127000	usd
CY2023Q2	VANI	Cash Paid For Operating Lease Liabilities CashPaidForOperatingLeaseLiabilities	382000	usd
CY2022Q2	VANI	Cash Paid For Operating Lease Liabilities CashPaidForOperatingLeaseLiabilities	211000	usd
	VANI	Cash Paid For Operating Lease Liabilities CashPaidForOperatingLeaseLiabilities	759000	usd
	VANI	Cash Paid For Operating Lease Liabilities CashPaidForOperatingLeaseLiabilities	422000	usd
CY2023Q2	VANI	Rent Expense Charges RentExpenseCharges	600000	usd
CY2022Q2	VANI	Rent Expense Charges RentExpenseCharges	200000	usd
	VANI	Rent Expense Charges RentExpenseCharges	900000	usd
	VANI	Rent Expense Charges RentExpenseCharges	500000	usd
CY2023Q1	us-gaap	Lessor Operating Lease Description LessorOperatingLeaseDescription	lease 14,823 square feet of office space at 27200 Tourney Road, Valencia, California 91355.
CY2023Q1	us-gaap	Lessee Finance Sublease Option To Extend LesseeFinanceSubleaseOptionToExtend	The sub-lease has a term of two years and two months. We also entered into a lease for storage space on January 25, 2023, in the same building at a cost of $6,775 per month for a term of two years and one month.
	VANI	Lessee Discounted Operating Lease Liability Payments Due Year Three LesseeDiscountedOperatingLeaseLiabilityPaymentsDueYearThree	669000	usd
	VANI	Lessee Discounted Operating Lease Liability Payments Due Year Four LesseeDiscountedOperatingLeaseLiabilityPaymentsDueYearFour	2723000	usd
	VANI	Lessee Discounted Operating Lease Liability Payments Due Year Five LesseeDiscountedOperatingLeaseLiabilityPaymentsDueYearFive	2805000	usd
	VANI	Lessee Discounted Operating Lease Liability Payments Due Year Six LesseeDiscountedOperatingLeaseLiabilityPaymentsDueYearSix	2889000	usd
	VANI	Lessee Discounted Operating Lease Liability Payments Due Year Seven LesseeDiscountedOperatingLeaseLiabilityPaymentsDueYearSeven	2976000	usd
CY2022Q3	VANI	Stock Issued During Period Shares Merger Acquisitions StockIssuedDuringPeriodSharesMergerAcquisitions	13136362	shares
CY2023Q2	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Intrinsic Value1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1	300000	usd
CY2023Q2	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Stock Options EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions	2400000	usd
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Maximum Number Of Shares Per Employee ShareBasedCompensationArrangementByShareBasedPaymentAwardMaximumNumberOfSharesPerEmployee	1121817	shares
CY2023Q2	us-gaap	Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Number Of Outstanding Options ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions	1.25	shares
CY2023Q2	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	524000	usd
CY2022Q2	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	394000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	893000	usd
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	734000	usd
CY2023Q2	VANI	Clinical And Regulatory Expense ClinicalAndRegulatoryExpense	88000	usd
	VANI	Clinical And Regulatory Expense ClinicalAndRegulatoryExpense	115000	usd
CY2021Q1	VANI	Liquidated Damages Paid Value LiquidatedDamagesPaidValue	1000000	usd
	us-gaap	Contract Termination Claims Description ContractTerminationClaimsDescription	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 claim damages of approximately €5.1 million or about $5.6 million. We believe we have fulfilled our obligations to Pixium with the liquidated damages payment of $1,000,000.
CY2021Q2	us-gaap	Loss Contingency Damages Paid Value LossContingencyDamagesPaidValue	1000000	usd
CY2021Q2	us-gaap	Loss Contingency Damages Sought Value LossContingencyDamagesSoughtValue	5600000	usd
CY2022Q3	us-gaap	Loss Contingency Settlement Agreement Court LossContingencySettlementAgreementCourt	On December 9, 2022, the Company received notice that the Paris Commercial Court has rendered its judgement, including finding that the Company’s termination of the MOU was not valid. In the judgement, the Company was ordered to pay to Pixium the amount of €2,500,000 minus a €947,780 credit for the $1,000,000 already paid for, a net amount payable of approximately €1,552,220. The Company filed an appeal with the Appeals Court of Paris on May 24, 2023. The Company recorded a charge of $1,675,000 for the year ended December 31, 2022, related to this matter but plans to raise any and all legal challenges to this preliminary judgement.

Files In Submission

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vani-20230630_lab.xml	Edgar Link	unprocessable
vani-20230630_pre.xml	Edgar Link	unprocessable

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$VANI
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2023 Q3 Form 10-Q Financial Statement

#000175392623001062 Filed on August 14, 2023

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$VANI Vivani Medical, Inc. Stock $vani

2023 Q3 Form 10-Q Financial Statement

#000175392623001062 Filed on August 14, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$VANI
Vivani Medical, Inc. Stock $vani