2,810

2,124

14,363

8,676

2,534

3,989

3,589

(44)

1,522

34,768

24,332

(26,436)

(12,633)

(440)

(331)

196

263

(26,680)

(12,701)

(28)

(26,652)

(12,719)

(88)

$ (10,663)

$ (7,446)

$ (5,304)

$ (3,326)

$ (4,299)

$ (3,126)

$ (2,001)

$ (3,277)

$ (3,400)

$ (6,390)

$ 2,330

$ (8,003)

$ (2,844)

$ (5,296)

$ (5,405)

$ (7,488)

$ (4,614)

$ (4,454)

(26,740)

(12,703)

$ 12,553

$ (22,003)

$ (13,623)

$ (16,768)

(429)

Basic and diluted (loss) income per share of common stock:

$ (27,169)

$ (12,703)

$ (7.23)

$ (4.52)

Net loss per basic and diluted share of common stock

(0.02)

$ (1.54)

^[1]

$ (6.61)

^[1]

$ 5.32

^[1]

$ (43.97)

^[1]

$ (15.63)

^[1]

$ (29.75)

^[1]

$ (34.43)

^[1]

$ (49.26)

^[1]

$ (30.76)

^[1]

$ (29.89)

^[1]

$ (7.25)

$ (4.52)

$ (7.96)

^[1]

$ (120.90)

^[1]

$ (87.95)

^[1]

$ (112.53)

^[1]

Weighted average number of common shares and common share equivalents outstanding:

Basic

3,746,000

2,816,000

Diluted

3,746,000

2,816,000

[1]	Adjusted for reverse stock splits since the filing of the original financial statements.

XML 39 R5.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Amortization	$ 3,989	$ 3,589

XML 40 R6.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2014					$ 19,427
Net loss					(4,614)
Balance at Mar. 31, 2015					15,183
Balance at Dec. 31, 2014					19,427
Net loss					(13,623)
Balance at Dec. 31, 2015					10,067
Balance at Mar. 31, 2015					15,183
Net loss					(7,488)
Balance at Jun. 30, 2015					8,347
Net loss					(5,405)
Balance at Sep. 30, 2015					3,400
Balance at Dec. 31, 2015					10,067
Net loss					(5,296)
Balance at Mar. 31, 2016					4,826
Balance at Dec. 31, 2015					10,067
Net loss					(22,003)
Balance at Dec. 31, 2016					(10,111)
Balance at Mar. 31, 2016					4,826
Net loss					(2,844)
Balance at Jun. 30, 2016					2,003
Net loss					(8,003)
Balance at Sep. 30, 2016					(5,979)
Balance at Dec. 31, 2016					(10,111)
Net loss					2,330
Balance at Mar. 31, 2017					7,843
Balance at Dec. 31, 2016					(10,111)
Net loss					12,553
Balance at Dec. 31, 2017	$ 278	$ (1,671)	$ 173,062	$ (148,778)	22,891
Balance, shares at Dec. 31, 2017	2,790,000	6,000
Balance at Dec. 31, 2016					(10,111)
Common stock issued, shares	3,700,000
Balance at Dec. 31, 2019	$ 393	$ (1,721)	182,514	(185,665)	(4,479)
Balance, shares at Dec. 31, 2019	3,932,000	12,000
Balance at Mar. 31, 2017					7,843
Net loss					(6,390)
Balance at Jun. 30, 2017					19,532
Net loss					(3,400)
Balance at Sep. 30, 2017					19,484
Balance at Dec. 31, 2017	$ 278	$ (1,671)	173,062	(148,778)	22,891
Balance, shares at Dec. 31, 2017	2,790,000	6,000
Common stock issued	$ 1				1
Common stock issued, shares	4,000
Common stock issued through offering, net of expenses
Common stock issued through offering, net of expenses, shares
Treasury stock purchased		$ (9)			(9)
Treasury stock purchased, shares		1,000
Stock-based compensation expense			597		597
Adoption of ASC 606				2,500	2,500
Adoption of ASC 842
Net loss				(3,277)	(3,277)
Balance at Mar. 31, 2018	$ 279	$ (1,680)	173,659	(149,555)	22,703
Balance, shares at Mar. 31, 2018	2,794,000	7,000
Balance at Dec. 31, 2017	$ 278	$ (1,671)	173,062	(148,778)	22,891
Balance, shares at Dec. 31, 2017	2,790,000	6,000
Net loss					(12,703)
Balance at Dec. 31, 2018	$ 287	$ (1,680)	175,820	(158,981)	15,446
Balance, shares at Dec. 31, 2018	2,877,000	7,000
Balance at Mar. 31, 2018	$ 279	$ (1,680)	173,659	(149,555)	22,703
Balance, shares at Mar. 31, 2018	2,794,000	7,000
Common stock issued	$ 3		282		285
Common stock issued, shares	33,000
Treasury stock purchased
Treasury stock purchased, shares
Stock-based compensation expense			419		419
Net loss				(2,001)	(2,001)
Balance at Jun. 30, 2018	$ 282	$ (1,680)	174,360	(151,556)	21,406
Balance, shares at Jun. 30, 2018	2,827,000	7,000
Common stock issued	$ 1		144		143
Common stock issued, shares	10,000
Common stock issued through offering, net of expenses
Common stock issued through offering, net of expenses, shares
Treasury stock purchased
Treasury stock purchased, shares
Stock-based compensation expense			374
Dividends accrued
Net loss				(3,126)	(3,126)
Balance at Sep. 30, 2018	$ 283	$ (1,680)	174,878	(154,682)	18,799
Balance, shares at Sep. 30, 2018	2,837,000	7,000
Common stock issued	$ 4		598		594
Common stock issued, shares	40,000
Common stock issued through market sales, net of expenses
Common stock issued through market sales, net of expenses, shares
Treasury stock purchased
Treasury stock purchased, shares
Stock-based compensation expense			344		352
Dividends accrued
Net loss				(4,299)	(4,299)
Balance at Dec. 31, 2018	$ 287	$ (1,680)	175,820	(158,981)	15,446
Balance, shares at Dec. 31, 2018	2,877,000	7,000
Common stock issued	$ 1				1
Common stock issued, shares	9,000
Common stock issued through offering, net of expenses	$ 94		5,868		5,962
Common stock issued through offering, net of expenses, shares	933,000
Treasury stock purchased		$ (32)			(32)
Treasury stock purchased, shares		3,000
Stock-based compensation expense			266		266
Adoption of ASC 606
Adoption of ASC 842				55	55
Net loss				(3,326)	(3,326)
Balance at Mar. 31, 2019	$ 382	$ (1,712)	181,954	(162,252)	18,372
Balance, shares at Mar. 31, 2019	3,819,000	10,000
Balance at Dec. 31, 2018	$ 287	$ (1,680)	175,820	(158,981)	15,446
Balance, shares at Dec. 31, 2018	2,877,000	7,000
Net loss					(26,740)
Balance at Dec. 31, 2019	$ 393	$ (1,721)	182,514	(185,665)	(4,479)
Balance, shares at Dec. 31, 2019	3,932,000	12,000
Balance at Mar. 31, 2019	$ 382	$ (1,712)	181,954	(162,252)	18,372
Balance, shares at Mar. 31, 2019	3,819,000	10,000
Common stock issued	$ 1		72		73
Common stock issued, shares	10,000
Treasury stock purchased
Treasury stock purchased, shares
Stock-based compensation expense			205		205
Net loss				(5,304)	(5,304)
Balance at Jun. 30, 2019	$ 383	$ (1,712)	182,231	(167,556)	13,346
Balance, shares at Jun. 30, 2019	3,829,000	10,000
Common stock issued
Common stock issued, shares
Common stock issued through offering, net of expenses
Common stock issued through offering, net of expenses, shares
Treasury stock purchased
Treasury stock purchased, shares
Stock-based compensation expense			205		205
Dividends accrued			(75)		(75)
Net loss				(7,446)	(7,446)
Balance at Sep. 30, 2019	$ 383	$ (1,712)	182,361	(175,002)	6,030
Balance, shares at Sep. 30, 2019	3,829,000	10,000
Common stock issued
Common stock issued, shares	5,000
Common stock issued through market sales, net of expenses	$ 10		218		228
Common stock issued through market sales, net of expenses, shares	98,000
Treasury stock purchased		$ (9)			(9)
Treasury stock purchased, shares		2,000
Stock-based compensation expense			289		289
Dividends accrued			(354)		(354)
Net loss				(10,663)	(10,663)
Balance at Dec. 31, 2019	$ 393	$ (1,721)	$ 182,514	$ (185,665)	$ (4,479)
Balance, shares at Dec. 31, 2019	3,932,000	12,000

XML 41 R7.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended																		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash Flows From Operating Activities
Net loss	$ (10,663)	$ (7,446)	$ (5,304)	$ (3,326)	$ (4,299)	$ (3,126)	$ (2,001)	$ (3,277)	$ (3,400)	$ (6,390)	$ 2,330	$ (8,003)	$ (2,844)	$ (5,296)	$ (5,405)	$ (7,488)	$ (4,614)	$ (4,454)	$ (26,740)	$ (12,703)	$ 12,553	$ (22,003)	$ (13,623)	$ (16,768)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization																			4,524	3,801
Interest accretion																			440	331
Bad debt expense																			499
Reversal of DOJ accrual																				(350)
Mark to market on warrants																			(279)	112
Stock-based compensation																			1,535	2,270
Deferred income taxes																			18
Change in estimate on collectability of accounts receivable																			3,479
Change in fair value of contingent consideration																			(44)	1,522
Other gains and expenses, net																			18
Other changes in operating assets and liabilities:
Increase in accounts receivable																			(1,102)	(3,546)
Decrease (increase) in other current assets																			129	(501)
Increase in other long-term assets																			(11)
(Decrease) increase in accounts payable																			(938)	668
Increase in accrued salaries and bonus																			362	150
Decrease in accrued liabilities																			(1,301)	(345)
Increase (decrease) in long-term liabilities																			454	(82)
Net cash used in operating activities																			(18,957)	(8,673)
Cash Flows From Investing Activity
Acquisition of Biopharma, net of cash acquired																			(13,829)
Purchase of property and equipment																			(131)	(449)
Sale of property and equipment																			13
Net cash used in investing activity																			(13,947)	(449)
Cash Flows From Financing Activities
Issuance of common stock, net of expenses																			6,478
Issuance of preferred stock, net of expenses																			25,744
Payment of CGIX note and related interest																			(6,024)
Borrowings on Line of Credit																			3,000
Cash paid for repurchase of restricted shares																			(41)	(9)
Net cash provided by (used in) financing activities																			29,157	(9)
Net decrease in cash and cash equivalents																			(3,747)	(9,131)
Cash and cash equivalents - beginning of year				$ 6,068				$ 15,199											6,068	15,199
Cash and cash equivalents - end of year	$ 2,321				$ 6,068														$ 2,321	$ 6,068	$ 15,199

XML 42 R8.htm IDEA: XBRL DOCUMENT

Nature of Business and Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Nature of Business and Significant Accounting Policies

1.	Nature of Business and Significant Accounting Policies

Nature of Business

Principles of Consolidation

Accounting Estimates

Reverse stock split

Cash and Cash Equivalents

Cash and cash equivalents include unrestricted cash accounts, money market investments and highly liquid investment instruments with original maturity of three months or less at the date of purchase.

Accounts Receivable, Net

Other current assets

Other current assets consisted of the following as of December 31, 2019 and 2018:

	December 31, 2019		December 31, 2018
Indemnification asset	$	-	$	875
Lab supply inventory		1,825		-
Prepaid expenses		971		1,230
Funds in escrow		888		-
Other		167		65
Total other current assets	$	3,851	$	2,170

Property and Equipment, net

Software Costs

See Note 7, Property and Equipment, for further information.

Long-Lived Assets, including Finite-Lived Intangible Assets

Contingencies

Revenue Recognition

For our clinical services, we regularly review the ultimate amounts received from the third-party and direct-bill payers and related estimated reimbursement rates and adjust the NRV’s and related contractual allowances accordingly. If actual collections and related NRV’s vary significantly from our estimates, we will adjust the estimates of contractual allowances, which would affect net revenue in the period such variances become known. During 2019, the Company recorded a reduction to revenue of $3.5 million due to a change in estimate of the amounts to be collected from 2018 services.

Cost of revenue

Stock-Based Compensation

See Note 15, Stock-Based Compensation, for further information.

Treasury Stock

Leases

Income taxes

Income (Loss) per Share

1B. Restatement of Previously Issued Consolidated Financial Statements

Asset impairment - We recorded an impairment charge on our Barrett’s intangible asset of approximately $11.6 million in the fourth quarter of 2016.

Adjustments - Adjustments to correct certain other immaterial errors, including previously unrecorded immaterial adjustments identified in audits of prior years’ financial statements.

	For the Year Ended December 31, 2014
	As Reported			Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	115,906		$	(695	)	$	-	$	-	$	115,211

Stockholders’ Equity		20,122			(695	)		-		-		19,427

Net Loss	$	(16,073	)	$	(695	)	$	-	$	-	$	(16,768	)

Earnings Per Share*	$	(107.87	)	$	(4.66	)	$	-	$	-	$	(112.53	)

	For the Year Ended December 31, 2015
	As Reported			Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	67,712		$	(2,971	)	$	-	$	-	$	64,741

Stockholders’ Equity		13,038			(2,971	)		-		-		10,067

Net Loss	$	(11,356	)	$	(2,276	)	$	-	$	-	$	(13,632	)

Earnings Per Share*	$	(73.26	)	$	(14.68	)	$	-	$	-	$	(87.95	)

	For the Year Ended December 31, 2016
	As Reported			Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	41,778		$	(5,010	)	$	(11,632	)	$	-	$	25,136

Stockholders’ Equity		6,531			(5,010	)		(11,632	)		-		(10,111	)

Net Loss	$	(8,332	)	$	(2,039	)	$	(11,632	)	$	-	$	(22,003	)

Earnings Per Share*	$	(45.78	)	$	(11.20	)	$	(63.91	)	$	-	$	(120.90	)

	For the Year Ended December 31, 2017
	As Reported			Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	53,598		$	(5,347	)	$	(11,632	)	$	-	$	36,619

Stockholders’ Equity		39,869			(5,347	)		(11,632	)		-		22,890

Net Loss	$	(12,216	)	$	(337	)	$	-		$	-	$	(12,553	)

Earnings Per Share*	$	(7.75	)	$	(0.21	)	$	-		$	-	$	(7.96	)

* Adjusted for reverse stock splits since the filing of the original financial statements.

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED BALANCE SHEET

(in thousands, except share and per share data)

	December 31, 2019
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

ASSETS
Current assets:
Cash and cash equivalents	$	2,321		$	-			$	2,321
Accounts receivable, net		10,197			141		(c)		10,338
Other current assets		3,851			-				3,851
Total current assets		16,369			141				16,510
Property and equipment, net		6,814			-				6,814
Other intangible assets, net		33,501			(17,652	)	(a) (b)		15,849
Goodwill		8,433			-				8,433
Operating lease right of use assets		3,892			-				3,892
Other long-term assets		42			-				42
Total assets	$	69,051		$	(17,511	)		$	51,540

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	4,812		$	(103	)	(c)	$	4,709
Accrued salary and bonus		2,341			-		(c)		2,341
Other accrued expenses		9,379			97		(c)		9,476
Current liabilities from discontinued operations		766			-				766
Total current liabilities		17,298			(6	)			17,292
Contingent consideration		2,391			-				2,391
Operating lease liabilities, net of current portion		2,591			-				2,591
Line of credit		3,000			-				3,000
Other long-term liabilities		4,573			-				4,573
Total liabilities		29,853			(6	)			29,847

Preferred stock, $.01 par value; 5,000,000 shares authorized, 270 shares issued and outstanding		26,172			-				26,172

Stockholders’ equity:
Common stock, $.01 par value; 100,000,000 shares authorized; 3,932,370 shares issued and 3,920,589 shares outstanding;		393			-				393
Additional paid-in capital		182,514			-				182,514
Accumulated deficit		(168,160	)		(17,505	)	(a) (b) (c)		(185,665	)
Treasury stock, at cost (11,781 shares)		(1,721	)		-				(1,721	)
Total stockholders’ equity		13,026			(17,505	)			(4,479	)
Total liabilities and stockholders’ equity	$	42,879		$	(17,511	)		$	25,368

Total liabilities, preferred stock and stockholders’ equity	$	69,051		$	(17,511	)		$	51,540

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED BALANCE SHEET

(in thousands, except share and per share data)

	December 31, 2018
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

ASSETS
Current assets:
Cash and cash equivalents	$	6,068		$	-			$	6,068
Accounts receivable, net		9,483			-				9,483
Other current assets		2,170			-				2,170
Total current assets		17,721			-				17,721
Property and equipment, net		837			-				837
Other intangible assets, net		29,853			(17,315	)	(a) (b)		12,538
Other long-term assets		31			-				31
Total assets	$	48,442		$	(17,315	)		$	31,127

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	1,059		$	-			$	1,059
Accrued salary and bonus		1,424			120		(c)		1,544
Other accrued expenses		5,091			57		(c)		5,148
Current liabilities from discontinued operations		918			-				918
Total current liabilities		8,492			177				8,669
Contingent consideration		2,693			-				2,693
Other long-term liabilities		4,319			-				4,319
Total liabilities		15,504			177				15,681

Stockholders’ equity:
Common stock, $.01 par value; 100,000,000 shares authorized; 2,876,734 shares issued and 2,869,427 shares outstanding;		287			-				287
Additional paid-in capital		175,820			-				175,820
Accumulated deficit		(141,489	)		(17,492	)	(a) (b) (c)		(158,981	)
Treasury stock, at cost (7,307 shares)		(1,680	)		-				(1,680	)
Total stockholders’ equity		32,938			(17,492	)			15,446
Total liabilities and stockholders’ equity	$	48,442		$	(17,315	)		$	31,127

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF OPERATIONS

(in thousands, except for per share data)

	For The Year Ended December 31, 2019
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated


Revenue, net	$	24,079		$	141		(c)	$	24,220
Cost of revenue		15,888			-				15,888
Gross profit		8,191			141				8,332
Operating expenses:
Sales and marketing		11,116			-				11,116
Research and development		2,810			-				2,810
General and administrative		14,546			(183	)	(c)		14,363
Acquisition related expense		2,534			-				2,534
Acquisition related amortization expense		3,652			337		(a)		3,989
Change in fair value of contingent consideration		(44	)		-				(44	)
Total operating expenses		34,614			154				34,768

Operating loss		(26,423	)		(13	)			(26,436	)
Accretion expense		(440	)		-				(440	)
Other income (expense), net		196			-				196
Loss from continuing operations before tax		(26,667	)		(13	)			(26,680	)
(Benefit) provision for income taxes		(28	)		-				(28	)
Loss from continuing operations		(26,639	)		(13	)			(26,652	)

Income from discontinued operations, net of tax		(88	)		-				(88	)

Net loss	$	(26,727	)	$	(13	)		$	(26,740	)

Less dividends on preferred stock	$	(429	)	$	-			$	(429	)

Net loss attributable to common stockholders	$	(27,156	)	$	(13	)		$	(27,169	)

Basic and diluted (loss) income per share of common stock:
From continuing operations	$	(7.23	)	$	(0.00	)		$	(7.23	)
From discontinued operations		(0.02	)		-				(0.02	)
Net loss per basic and diluted share of common stock	$	(7.25	)	$	(0.00	)		$	(7.25	)

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF OPERATIONS

(in thousands, except for per share data)

	For The Year Ended December 31, 2018
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated


Revenue, net	$	21,896		$	-			$	21,896
Cost of revenue		10,197			-				10,197
Gross profit		11,699			-				11,699
Operating expenses:
Sales and marketing		8,421			-				8,421
Research and development		2,124			-				2,124
General and administrative		8,499			177		(c)		8,676
Acquisition related amortization expense		3,252			337		(a)		3,589
Change in fair value of contingent consideration		1,522			-				1,522
Total operating expenses		23,818			514				24,332

Operating loss		(12,119	)		(514	)			(12,633	)
Accretion expense		(331	)		-				(331	)
Other income (expense), net		263			-				263
Loss from continuing operations before tax		(12,187	)		(514	)			(12,701	)
(Benefit) provision for income taxes		18			-				18
Loss from continuing operations		(12,205	)		(514	)			(12,719	)

Income from discontinued operations, net of tax		16			-				16

Net loss	$	(12,189	)	$	(514	)		$	(12,703	)

Basic and diluted (loss) income per share of common stock:
From continuing operations	$	(4.33	)	$	(0.19	)		$	(4.52	)
From discontinued operations		-			-				-
Net loss per basic and diluted share of common stock	$	(4.33	)	$	(0.19	)		$	(4.52	)

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY

(in thousands)

	As Previously Reported									As Restated
	For The Year Ended									For The Year Ended
	December 31, 2019					Restatement Amount			Restatement Reference	December 31, 2019
	Shares		Amount							Shares		Amount
Common stock:
Balance at January 1		2,877	$	287		$	-				2,877	$	287
Common stock issued		9		1			-				9		1
Common stock issued through offerings		933		94			-				933		94
Balance at March 31		3,819		382			-				3,819		382
Common stock issued		10		1			-				10		1
Balance at June 30		3,829		383			-				3,829		383
Common stock issued		-		-			-				-		-
Common stock issued through offerings		-		-			-				-		-
Balance at September 30		3,829		383			-				3,829		383
Common stock issued		5		-			-				5		-
Common stock issued through market sales		98		10			-				98		10
Balance at December 31		3,932		393			-				3,932		393
Treasury stock:
Balance at January 1		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		3		(32	)		-				3		(32	)
Balance at March 31		10		(1,712	)		-				10		(1,712	)
Treasury stock purchased		-		-			-				-		-
Balance at June 30		10		(1,712	)		-				10		(1,712	)
Treasury stock purchased		-		-			-				-		-
Balance at September 30		10		(1,712	)		-				10		(1,712	)
Treasury stock purchased		2		(9	)		-				2		(9	)
Balance at December 31		12		(1,721	)		-				12		(1,721	)
Additional paid-in capital:
Balance at January 1				175,820			-						175,820
Common stock issued through offerings, net of expenses				5,868			-						5,868
Stock-based compensation expense				266			-						266
Balance at March 31				181,954			-						181,954
Common stock issued				72			-						72
Stock-based compensation expense				205			-						205
Balance at June 30				182,231			-						182,231
Common stock issued through offerings, net of expenses				-			-						-
Dividends accrued				(75	)		-						(75	)
Stock-based compensation expense				205			-						205
Balance at September 30				182,361			-						182,361
Common stock issued through market sales, net of expenses				218			-						218
Common stock issued				-			-						-
Dividends accrued				(354	)		-						(354	)
Stock-based compensation expense				289			-						289
Balance at December 31				182,514			-						182,514
Accumulated deficit:
Balance at January 1				(141,489	)		(17,492	)	(a) (b) (c)				(158,981	)
Net loss				(3,419	)		93		(a) (c)				(3,326	)
Adoption of ASC 606				-			-						-
Adoption of ASC 842				55			-						55
Balance at March 31				(144,853	)		(17,399	)					(162,252	)
Net loss				(5,220	)		(84	)	(a)				(5,304	)
Balance at June 30				(150,073	)		(17,483	)					(167,556	)
Net loss				(7,362	)		(84	)	(a)				(7,446	)
Balance at September 30				(157,435	)		(17,567	)					(175,002	)
Net loss				(10,725	)		62		(a) (c)				(10,663	)
Balance at December 31				(168,160	)		(17,505	)					(185,665	)

Total stockholders’ equity			$	13,026		$	(17,505	)				$	(4,479	)

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY

(in thousands)

	As Previously Reported									As Restated
	For The Year Ended									For The Year Ended
	December 31, 2018					Restatement Amount			Restatement Reference	December 31, 2018
	Shares		Amount							Shares		Amount
Common stock:
Balance at January 1		2,790	$	278		$	-				2,790	$	278
Common stock issued		4		1			-				4		1
Common stock issued through offerings		-		-			-				-		-
Balance at March 31		2,794		279			-				2,794		279
Common stock issued		33		3			-				33		3
Balance at June 30		2,827		282			-				2,827		282
Common stock issued		10		1			-				10		1
Common stock issued through offerings		-		-			-				-		-
Balance at September 30		2,837		283			-				2,837		283
Common stock issued		40		4			-				40		4
Common stock issued through market sales		-		-			-				-		-
Balance at December 31		2,877		287			-				2,877		287
Treasury stock:
Balance at January 1		6		(1,671	)		-				6		(1,671	)
Treasury stock purchased		1		(9	)		-				1		(9	)
Balance at March 31		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		-		-			-				-		-
Balance at June 30		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		-		-			-				-		-
Balance at September 30		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		-		-			-				-		-
Balance at December 31		7		(1,680	)		-				7		(1,680	)
Additional paid-in capital:
Balance at January 1				173,062			-						173,062
Common stock issued through offerings, net of expenses				-			-						-
Stock-based compensation expense				597			-						597
Balance at March 31				173,659			-						173,659
Common stock issued				282			-						282
Stock-based compensation expense				419			-						419
Balance at June 30				174,360			-						174,360
Common stock issued				144			-						144
Dividends accrued				-			-						-
Stock-based compensation expense				374			-						374
Balance at September 30				174,878			-						174,878
Common stock issued through market sales, net of expenses				-			-						-
Common stock issued				598			-						598
Dividends accrued				-			-						-
Stock-based compensation expense				344			-						344
Balance at December 31				175,820			-						175,820
Accumulated deficit:
Balance at January 1				(131,800	)		(16,978	)	(a) (b) (c)				(148,778	)
Net loss				(3,193	)		(84	)	(a)				(3,277	)
Adoption of ASC 606				2,500			-						2,500
Adoption of ASC 842				-			-						-
Balance at March 31				(132,493	)		(17,062	)					(149,555	)
Net loss				(1,917	)		(84	)	(a)				(2,001	)
Balance at June 30				(134,410	)		(17,146	)					(151,556	)
Net loss				(3,042	)		(84	)	(a)				(3,126	)
Balance at September 30				(137,452	)		(17,230	)					(154,682	)
Net loss				(4,037	)		(262	)	(a) (c)				(4,299	)
Balance at December 31				(141,489	)		(17,492	)					(158,981	)

Total stockholders’ equity			$	32,938		$	(17,492	)				$	15,446

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF CASH FLOWS

(in thousands)

	For The Year Ended December 31, 2019
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

Cash Flows From Operating Activities
Net loss	$	(26,727	)	$	(13	)	(a) (c)	$	(26,740	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		4,187			337		(a)		4,524
Interest accretion		440			-				440
Bad debt expense		499			-				499
Reversal of DOJ accrual		-			-				-
Mark to market on warrants		(279	)		-				(279	)
Stock-based compensation		1,535			-				1,535
Deferred income taxes		18			-				18
Change in estimate on collectability of accounts receivable		3,479			-				3,479
Change in fair value of contingent consideration		(44	)						(44	)
Other gains and expenses, net		18			-				18
Other changes in operating assets and liabilities:
Increase in accounts receivable		(961	)		(141	)	(c)		(1,102	)
Decrease (increase) in other current assets		129			-				129
Increase in other long-term assets		(11	)		-				(11	)
(Decrease) increase in accounts payable		(835	)		(103	)	(c)		(938	)
Increase in accrued salaries and bonus		482			(120	)			362
Decrease in accrued liabilities		(1,341	)		40		(c)		(1,301	)
Increase (decrease) in long-term liabilities		454			-				454
Net cash used in operating activities		(18,957	)		-				(18,957	)

Cash Flows From Investing Activity
Acquisition of Biopharma, net of cash acquired		(13,829	)		-				(13,829	)
Purchase of property and equipment		(131	)		-				(131	)
Sale of property and equipment		13			-				13
Net cash used in investing activity		(13,947	)		-				(13,947	)

Cash Flows From Financing Activities
Issuance of common stock, net of expenses		6,478			-				6,478
Issuance of preferred stock, net of expenses		25,744			-				25,744
Payment of CGIX note and related interest		(6,024	)		-				(6,024	)
Borrowings on Line of Credit		3,000			-				3,000
Cash paid for repurchase of restricted shares		(41	)		-				(41	)
Net cash provided by (used in) financing activities		29,157			-				29,157

Net decrease in cash and cash equivalents		(3,747	)		-				(3,747	)
Cash and cash equivalents – beginning of year		6,068			-				6,068
Cash and cash equivalents – end of year	$	2,321		$	-			$	2,321

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF CASH FLOWS

(in thousands)

	For The Year Ended December 31, 2018
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

Cash Flows From Operating Activities
Net loss	$	(12,189	)	$	(514	)	(a) (c)	$	(12,703	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		3,464			337		(a)		3,801
Interest accretion		331			-				331
Reversal of DOJ accrual		(350	)		-				(350	)
Mark to market on warrants		112			-				112
Stock-based compensation		2,270			-				2,270
Change in fair value of contingent consideration		1,522							1,522
Other changes in operating assets and liabilities:
Increase in accounts receivable		(3,546	)		-				(3,546	)
Increase in other current assets		(501	)		-				(501	)
Increase in accounts payable		668			-				668
Increase in accrued salaries and bonus		30			120		(c)		150
Decrease in accrued liabilities		(402	)		57		(c)		(345	)
Increase (decrease) in long-term liabilities		(82	)		-				(82	)
Net cash used in operating activities		(8,673	)		-				(8,673	)

Cash Flows From Investing Activity
Purchase of property and equipment		(449	)		-				(449	)
Net cash used in investing activity		(449	)		-				(449	)

Cash Flows From Financing Activities
Cash paid for repurchase of restricted shares		(9	)		-				(9	)
Net cash provided by (used in) financing activities		(9	)		-				(9	)

Net decrease in cash and cash equivalents		(9,131	)		-				(9,131	)
Cash and cash equivalents – beginning of year		15,199			-				15,199
Cash and cash equivalents – end of year	$	6,068		$	-			$	6,068

The following tables represent the first, second, and third quarters for 2014-2017 that were materially impacted by the restatement as shown below.

	September 30, 2014
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	62,227	$	(118	)	$	-	$	-	$	62,109

Stockholders’ Equity		25,424		(118	)		-		-		25,306

	Three Months Ended September 30, 2014

Net Loss	$	(4,336	)	$	(118	)	$	-	$	-	$	(4,454	)

Earnings Per Share*	$	(29.10	)	$	(0.79	)	$	-	$	-	$	(29.89	)

	March 31, 2015
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	112,612	$	(1,441	)	$	-	$	-	$	111,171

Stockholders’ Equity		16,624		(1,441	)		-		-		15,183

	Three Months Ended March 31, 2015

Net Loss	$	(3,868	)	$	(746	)	$	-	$	-	$	(4,614	)

Earnings Per Share*	$	(25.79	)	$	(4.97	)	$	-	$	-	$	(30.76	)

	June 30, 2015
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	107,573	$	(1,951	)	$	-	$	-	$	105,622

Stockholders’ Equity		10,298		(1,951	)		-		-		8,347

	Three Months Ended June 30, 2015

Net Loss	$	(6,978	)	$	(510	)	$	-	$	-	$	(7,488	)

Earnings Per Share*	$	(45.91	)	$	(3.36	)	$	-	$	-	$	(49.26	)

	September 30, 2015
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	99,287	$	(2,461	)	$	-	$	-	$	96,826

Stockholders’ Equity		5,861		(2,461	)		-		-		3,400

	Three Months Ended September 30, 2015

Net Loss	$	(4,895	)	$	(510	)	$	-	$	-	$	(5,405	)

Earnings Per Share*	$	(31.18	)	$	(3.25	)	$	-	$	-	$	(34.43	)

	March 31, 2016
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	56,775	$	(3,480	)	$	-	$	-	$	53,295

Stockholders’ Equity		8,306		(3,480	)		-		-		4,826

	Three Months Ended March 31, 2016

Net Loss	$	(4,786	)	$	(510	)	$	-	$	-	$	(5,296	)

Earnings Per Share*	$	(26.89	)	$	(2.87	)	$	-	$	-	$	(29.75	)

	June 30, 2016
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	53,510	$	(3,990	)	$	-	$	-	$	49,520

Stockholders’ Equity		5,993		(3,990	)		-		-		2,003

	Three Months Ended June 30, 2016

Net Loss	$	(2,334	)	$	(510	)	$	-	$	-	$	(2,844	)

Earnings Per Share*	$	(12.82	)	$	(2.80	)	$	-	$	-	$	(15.63	)

	September 30, 2016
	As Reported			Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	45,964		$	(4,500	)	$	-	$	-	$	41,464

Stockholders’ Equity		(1,479	)		(4,500	)		-		-		(5,979	)

	Three Months Ended September 30, 2016

Net Loss	$	(7,493	)	$	(510	)	$	-	$	-	$	(8,003	)

Earnings Per Share*	$	(41.17	)	$	(2.80	)	$	-	$	-	$	(43.97	)

	March 31, 2017
	As Reported		Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	46,975	$	(5,094	)	$	(11,632	)	$	-	$	30,249

Stockholders’ Equity		24,569		(5,094	)		(11,632	)		-		7,843

	Three Months Ended March 31, 2017

Net Income (Loss)	$	2,414	$	(84	)	$	-	$	-	$	2,330

Earnings Per Share*	$	5.51	$	(0.19	)	$	-	$	-	$	5.32

	June 30, 2017
	As Reported		Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	53,744	$	(5,178	)	$	(11,632	)	$	-	$	36,934

Stockholders’ Equity		36,342		(5,178	)		(11,632	)		-		19,532

	Three Months Ended June 30, 2017

Net Loss	$	(6,306	)	$	(84	)	$	-	$	-	$	(6,390	)

Earnings Per Share*	$	(6.53	)	$	(0.09	)	$	-	$	-	$	(6.61	)

	September 30, 2017
	As Reported		Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	50,391	$	(5,262	)	$	(11,632	)	$	-	$	33,497

Stockholders’ Equity		36,378		(5,262	)		(11,632	)		-		19,484

	Three Months Ended September 30, 2017

Net Loss	$	(3,316	)	$	(84	)	$	-	$	-	$	(3,400	)

Earnings Per Share*	$	(1.51	)	$	(0.04	)	$	-	$	-	$	(1.54	)

* Adjusted for reverse stock splits since the filing of the original financial statements.

XML 43 R9.htm IDEA: XBRL DOCUMENT

Acquisition

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Acquisition

2. Acquisition

The reconciliation of consideration given for BioPharma to the preliminary allocation of the purchase price of assets and liabilities acquired based on their relative fair values is as follows:

Cash		$	13,829
Subordinated note payable			6,822
Total consideration		$	20,651

Assets acquired
Accounts receivable		$	3,731
Accrued revenue			289
Lab supplies			877
Prepaid expenses			266
Property and equipment			6,412
Operating lease assets			2,187
Acquired identifiable intangible assets:
Trademarks and trade name	1,600
Customer relationships	5,700
Total acquired identifiable intangible assets			7,300
Goodwill			8,273
Total assets acquired			29,335

Liabilities assumed
Accounts payable			(4,535	)
Accrued liabilities			(435	)
Deferred revenue			(1,076	)
Operating lease liabilities			(2,187	)
Finance lease liabilities			(451	)
Total liabilities assumed			(8,684	)
Net assets acquired		$	20,651

	Years Ended
	December 31,		December 31,
	2019		2018
Revenue	$	31,722	$	37,218

XML 44 R10.htm IDEA: XBRL DOCUMENT

Recent Accounting Standards

12 Months Ended

Dec. 31, 2019

Accounting Changes and Error Corrections [Abstract]

Recent Accounting Standards

3.	Recent Accounting Standards

Recently adopted standards

Standards not yet effective

Organization, Consolidation and Presentation of Financial Statements [Abstract]

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 65
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-Subparagraph (g)(2)
-URI http://asc.fasb.org/extlink&oid=113356391&loc=SL49131195-203048

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-URI http://asc.fasb.org/topic&trid=2122394

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 65
-Paragraph 1
-Subparagraph (i)
-URI http://asc.fasb.org/extlink&oid=113356391&loc=SL49131195-203048

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section S99
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=112272810&loc=SL108384541-122693

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 15
-Subparagraph (g)(1)
-URI http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333

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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-URI http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 65
-Paragraph 2
-Subparagraph (f)(1)
-URI http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

XML 45 R11.htm IDEA: XBRL DOCUMENT

Liquidity

12 Months Ended

Dec. 31, 2019

Liquidity

4.	Liquidity

In September 2019, we entered into the Equity Distribution Agreement (the “Agreement”) with Oppenheimer & Co. Inc., as sales agent (the “Agent”), pursuant to which we may, from time to time, issue and sell shares of our common stock in an aggregate offering price of up to $4.8 million through the Agent. See Note 13, Equity, for more details. As of December 31, 2019, 97,817 shares (as adjusted for the reverse stock split) of common stock were sold for net proceeds of approximately $0.2 million.

In January 2020, we sold 20,000 preferred shares to investors, led by 1315 Capital, for net proceeds of approximately $19.5 million. See Note 21, Subsequent Events, for more detail.

XML 46 R12.htm IDEA: XBRL DOCUMENT

Discontinued Operations

12 Months Ended

Dec. 31, 2019

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

5.	Discontinued Operations

The components of liabilities classified as discontinued operations relate to Commercial Services and consist of the following as of December 31, 2019 and December 31, 2018:

	December 31, 2019		December 31, 2018

Accounts payable	$	-	$	192
Accrued liabilities		766		726
Current liabilities from discontinued operations		766		918
Total liabilities	$	766	$	918

XML 47 R13.htm IDEA: XBRL DOCUMENT

Fair Value Measurements

12 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Fair Value Measurements

6.	Fair Value Measurements

	Level 1:	Valuations for assets and liabilities traded in active markets from readily available pricing sources for market transactions involving identical assets or liabilities.

	Level 2:	Valuations for assets and liabilities traded in less active dealer or broker markets. Valuations are obtained from third-party pricing services for identical or similar assets or liabilities.

	Level 3:	Valuations for assets and liabilities include certain unobservable inputs in the assumptions and projections used in determining the fair value assigned to such assets or liabilities.

	As of December 31, 2019				Fair Value Measurements
	Carrying		Fair		As of December 31, 2019
	Amount		Value		Level 1		Level 2		Level 3

Liabilities:
Contingent consideration:
Asuragen ⁽¹⁾	$	2,893	$	2,893	$	-	$	-	$	2,893
Other long-term liabilities:
Warrant liability ⁽²⁾		82		82		-		-		82
	$	2,975	$	2,975	$	-	$	-	$	2,975

	As of December 31, 2018				Fair Value Measurements
	Carrying		Fair		As of December 31, 2018
	Amount		Value		Level 1		Level 2		Level 3
Liabilities:
Contingent consideration:
Asuragen	$	3,127	$	3,127	$	-	$	-	$	3,127
Other long-term liabilities:
Warrant liability		361		361		-		-		361
	$	3,488	$	3,488	$	-	$	-	$	3,488

								Cancellation		Adjustment
								of Obligation/		to Fair Value/
	December 31, 2018		Payments			Accretion		Conversions Exercises		Mark to Market			December 31, 2019

Asuragen	$	3,127	$	(630	)	$	440	$	-	$	(44	)	$	2,893

Underwriters Warrants		361		-			-		-		(279	)		82
	$	3,488	$	(630	)	$	440	$	-	$	(323	)	$	2,975

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Property, Plant and Equipment [Abstract]

XML 48 R14.htm IDEA: XBRL DOCUMENT

Property and Equipment

12 Months Ended

Dec. 31, 2019

Property and Equipment

7.	Property and Equipment

Property and equipment consisted of the following as of December 31, 2019 and 2018:

	December 31,
	2019			2018
Furniture and fixtures	$	242		$	62
Lab and office equipment		6,353			1,686
Computer equipment		339			172
Internal-use software		1,276			113
Leasehold improvements		506			175
Property and equipment		8,716			2,208
Less accumulated depreciation and amortization		(1,902	)		(1,371	)
Net property and equipment	$	6,814		$	837

XML 49 R15.htm IDEA: XBRL DOCUMENT

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

8.	Goodwill and Other Intangible Assets

			As Restated			As Restated
			As of December 31, 2019			As of December 31, 2018
	Life		Carrying			Carrying
	(Years)		Amount			Amount

Asuragen acquisition:
Thyroid		9	$	8,519		$	8,519
RedPath acquisition:
Pancreas test		7		16,141			16,141
Barrett’s test		9		6,719			6,719
BioPharma acquisition:
Trademarks		10		1,600			-
Customer relationships		8		5,700			-

CLIA Lab		2.3	$	609		$	609

Total			$	39,288		$	31,988

Accumulated Amortization			$	(23,439	)	$	(19,450	)

Net Carrying Value			$	15,849		$	12,538

The following table displays a roll forward of the carrying amount of goodwill from January 1, 2018 to December 31, 2019:

	Carrying
	Amount
Balance as of January 1, 2018	$	-
Balance as of December 31, 2018		-
Goodwill acquired		8,273
Adjustments		160
Balance as of December 31, 2019	$	8,433

As Restated
2020		2021		2022		2023		2024

$	4,871	$	4,078	$	2,156	$	1,745	$	873

XML 50 R16.htm IDEA: XBRL DOCUMENT

Leases

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leases

9.	Leases

The table below presents the lease-related assets and liabilities recorded in the Consolidated Balance Sheet:

	Classification on the Balance Sheet	December 31, 2019

Assets
Financing lease assets	Property and equipment, net	$	998
Operating lease assets	Operating lease right of use assets		3,892
Total lease assets		$	4,890

Liabilities
Current
Financing lease liabilities	Other accrued expenses	$	184
Operating lease liabilities	Other accrued expenses		1,321
Total current lease liabilities		$	1,505
Noncurrent
Financing lease liabilities	Other long-term liabilities		123
Operating lease liabilities	Operating lease liabilities, net of current portion		2,591
Total long-term lease liabilities			2,714
Total lease liabilities		$	4,219

The table below reconciles the undiscounted cash flows to the lease liabilities recorded on the Company’s Consolidated Balance Sheet as of December 31, 2019:

	Operating Leases		Financing Leases
2020		1,472		226
2021		1,295		120
2022		1,223		13
2023		344		-
Total minimum lease payments		4,334		359
Less: amount of lease payments representing effects of discounting		418		52
Present value of future minimum lease payments		3,916		307
Less: current obligations under leases		1,321		184
Long-term lease obligations	$	2,595	$	123

XML 51 R17.htm IDEA: XBRL DOCUMENT

Retirement Plans

12 Months Ended

Dec. 31, 2019

Retirement Benefits [Abstract]

Retirement Plans

10.

Retirement Plans

Accrued Expenses and Other Long-Term Liabilities

The entire disclosure for retirement benefits.

+ References

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+ Details

XML 52 R18.htm IDEA: XBRL DOCUMENT

Accrued Expenses and Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

11.

Accrued Expenses and Other Long-Term Liabilities

Other accrued expenses consisted of the following as of December 31, 2019 and 2018:

	As Restated		As Restated
	December 31, 2019		December 31, 2018
Accrued royalties	$	1,934	$	1,399
Indemnification liability		-		875
Contingent consideration		502		434
Operating lease liability		1,321		-
Financing lease liability		184		-
Deferred revenue		457		-
Payable to CGI		888		-
Accrued sales and marketing - diagnostics		197		-
Accrued lab costs - diagnostics		163		150
Accrued professional fees		1,399		758
Taxes payable		403		285
Unclaimed property		565		565
All others		1,463		682
Total other accrued expenses	$	9,476	$	5,148

Other long-term liabilities consisted of the following as of December 31, 2019 and 2018:

	December 31, 2019		December 31, 2018
Warrant liability	$	82	$	361
Uncertain tax positions		4,081		3,838
Deferred revenue		269		-
Other		141		120
Total other long-term liabilities	$	4,573	$	4,319

XML 53 R19.htm IDEA: XBRL DOCUMENT

Commitments and Contingencies

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

12.

Commitments and Contingencies

			Less than		1 to 3		3 to 5		After
	Total		1 Year		Years		Years		5 Years
Operating lease obligations	$	4,334	$	1,472	$	2,518	$	344	$	-
Total	$	4,334	$	1,472	$	2,518	$	344	$	-

Litigation

XML 54 R20.htm IDEA: XBRL DOCUMENT

Equity

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Equity

13.

Equity

Public Offering

Preferred Stock Issuance

As of December 31, 2019 and 2018, there were 270 and zero issued and outstanding shares of preferred stock, respectively.

ATM program

XML 55 R21.htm IDEA: XBRL DOCUMENT

Warrants

12 Months Ended

Dec. 31, 2019

Warrants

Warrants

14.

Warrants

Warrants outstanding and warrant activity for the year ended December 31, 2019 are as follows:

Description	Classification	Exercise Price		Expiration Date	Warrants Issued		Warrants Exercised			Warrants Cancelled/ Expired			Balance December 31, 2018		Balance December 31, 2019

Private Placement Warrants, issued January 25, 2017	Equity	$	46.90	June 2022		85,500		-			-			85,500		85,500
RedPath Warrants, issued March 22, 2017	Equity	$	46.90	September 2022		10,000		-			-			10,000		10,000
Underwriters Warrants, issued June 21, 2017	Liability	$	13.20	December 2022		57,500		-			(4,000	)		53,500		53,500
Base & Overallotment Warrants, issued June 21, 2017	Equity	$	12.50	June 2022		1,437,500		(567,286	)		-			870,214		870,214
Vendor Warrants, issued August 6, 2017	Equity	$	12.50	August 2020		15,000		-			-			15,000		15,000
Warrants issued October 12, 2017	Equity	$	18.00	April 2022		320,000		-			-			320,000		320,000
Underwriters Warrants, issued January 25, 2019	Equity	$	9.40	January 2022		65,434		-			-			-		65,434

						1,990,934		(567,286	)		(4,000	)		1,354,214		1,419,648

XML 56 R22.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Stock-Based Compensation

15.

Stock-Based Compensation

The following table provides the weighted average assumptions used in determining the fair value of the stock options granted during the years ended December 31, 2019 and December 31, 2018.

	December 31, 2019			December 31, 2018
Risk-free interest rate		2.34	%		2.71	%
Expected life		5.9 years			6.0 years
Expected volatility		128.58	%		127.18	%
Dividend yield		-			-

The impact of RSUs and stock options on net loss for the years ended December 31, 2019 and 2018 is as follows:

	2019		2018
RSUs	$	243	$	301
Options		722		1,433
Total stock-based compensation expense	$	965	$	1,734

A summary of stock option and SARs activity for the year ended December 31, 2019, and changes during such year, is presented below:

	Shares			Weighted- Average Grant Price		Weighted-Average Remaining Contractual Period (in years)		Aggregate Intrinsic Value
Outstanding at January 1, 2019		288,950		$	21.40		8.83	$	-
Granted		132,545			9.50		9.30		-
Exercised		-
Forfeited or expired		(5,817	)		387.10				-
Outstanding at December 31, 2019		415,678			12.50		8.45		-

Exercisable at December 31, 2019		202,206			15.20		7.91		-

Vested and expected to vest		402,921			12.60		8.43		-

A summary of the status of the Company’s non-vested options for the year ended December 31, 2019, and changes during such year, is presented below:

	Shares			Weighted- Average Grant Date Fair Value

Non-vested at January 1, 2019		134,089		$	9.30
Granted		132,545			8.50
Vested		(53,150	)		9.00
Forfeited		-			-
Non-vested at December 31, 2019		213,484		$	8.80

A summary of the Company’s non-vested shares of restricted stock units for the year ended December 31, 2019, and changes during such year, is presented below:

	Shares			Weighted- Average Grant Date Fair Value		Average Remaining Vesting Period (in years)		Aggregate Intrinsic Value
Non-vested at January 1, 2019		36,224		$	11.70		1.37	$	289,758
Granted		27,637			9.80		-		-
Vested		(14,486	)		13.70		-		-
Forfeited		-			-		-		-
Non-vested at December 31, 2019		49,375		$	10.00		1.11	$	246,875

The aggregate fair value of restricted stock units vested during each of the years ended December 31, 2019 and 2018 was $0.2 million and $0.1 million, respectively.

As of December 31, 2019, there was approximately $1.6 million of total unrecognized compensation cost, net of estimated forfeitures, related to unvested stock options and restricted stock units.

XML 57 R23.htm IDEA: XBRL DOCUMENT

Revenue Sources

12 Months Ended

Dec. 31, 2019

Risks and Uncertainties [Abstract]

Revenue Sources

16.

Revenue Sources

	Years Ended December 31,
Customer	2019		2018
Medicare	$	10,605	$	9,114
Commercial Payors	$	7,589	$	4,079
Client Billings	$	3,521	$	3,621
Medicare Advantage	$	1,912	$	3,011

XML 58 R24.htm IDEA: XBRL DOCUMENT

Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes

17.

Income Taxes

The benefit from income taxes on continuing operations for the years ended December 31, 2019 and 2018 is comprised of the following:

	2019			2018
Current:
Federal	$	(46	)	$	(2	)
State		-			20
Total current		(46	)		18

Deferred:
Federal		11			-
State		7			-
Total deferred		18			-
Benefit from income taxes	$	(28	)	$	18

The tax effects of significant items comprising the Company’s deferred tax assets and (liabilities) as of December 31, 2019 and 2018 are as follows:

	As Restated			As Restated
	2019			2018
Deferred tax assets:
Federal net operating loss carryforwards	$	44,152		$	40,158
State net operating loss carryforwards		5,687			4,541
Compensation		1,399			1,100
Allowances and reserves		457			1,007
State taxes		848			794
Credit carryforward		229			234
163(j) interest		141			-
Leases		23			-
Deferred revenue		88			89
Property, plant and equipment		-			16
		53,024			47,939
Deferred tax liability:

Intangible assets		1,112			(44	)
Property, plant and equipment		(263	)		-
Valuation allowance		(53,891	)		(47,895	)
Deferred tax liability-net valuation allowance	$	(18	)	$	-

A reconciliation of the difference between the federal statutory tax rates and the Company’s effective tax rate from continuing operations is as follows:

	2019			2018
Federal statutory rate		21.0	%		21.0	%
State income tax rate, net of Federal tax benefit		3.0	%		2.9	%
Meals and entertainment		(0.2	)%		(0.3	)%
Contingent consideration		0.0	%		0.0	%
Tax reform change		0.0	%		0.0	%
Valuation allowance		(23.8	)%		(23.7	)%
Other non-deductible		0.0	%		(0.1	)%
Naked credit		(0.1	)%		0.0	%
Discontinued operations allocation		0.2	%		0.0	%
Effective tax rate		0.1	%		(0.2	)%

The following table summarizes the change in uncertain tax benefit reserves for the two years ended December 31, 2019:

	Unrecognized
	Tax Benefits

Balance of unrecognized benefits as of January 1, 2018	$	1,117
Reductions for tax positions of prior years		(323	)
Balance as of December 31, 2018	$	794
Additions for tax positions of prior years		54
Balance as of December 31, 2019	$	848

Jurisdiction		Tax Years
Federal		2015 - 2019
State and Local		2014 - 2019

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Historical Basic and Diluted Net Loss Per Share

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Historical Basic and Diluted Net Loss Per Share

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

18.

Historical Basic and Diluted Net Loss per Share

A reconciliation of the number of shares used in the calculation of basic and diluted earnings per share for the years ended December 31, 2019 and 2018 is as follows (rounded to thousands):

	Years Ended December 31,
	2019		2018
Basic weighted average number of common shares		3,746		2,815
Potential dilutive effect of stock-based awards		-		-

Diluted weighted average number of common shares		3,746		2,815

	Years Ended December 31,
	2019		2018
Options		416		283
Stock-settled stock appreciation rights (SARs)		-		6
Restricted stock units (RSUs)		49		36
Warrants		1,420		1,354
		1,885		1,679

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Line of Credit

12 Months Ended

Dec. 31, 2019

Line of Credit Facility [Abstract]

Line of Credit

19.

Line of Credit

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Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2019

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

20.

Supplemental Cash Flow Information

	For The Years Ended December 31,
	2019			2018
Net cash used in operating activities of discontinued operations	$	(30	)	$	(361	)

Net cash provided by investing activities of discontinued operations	$	-		$	-

Supplemental Disclosure of Other Cash Flow Information

(in thousands)

Cash paid for taxes		$	227			$	324
Cash paid for interest		$	170			$	-

Supplemental Disclosures of Non Cash Activities

(in thousands)

	Years Ended
	December 31,
	2019		2018
Operating
Adoption of ASC 606	$	-	$	2,500
Prepaid stock grants issued to vendors	$	-	$	497
Adoption of ASC 842 - right of use asset	$	2,449	$	-
Adoption of ASC 842 - operating lease liability	$	2,536	$	-

Financing

Accrued financing costs	$	342	$	-
Accrued preferred dividends	$	429	$	-

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Subsequent Events

12 Months Ended

Dec. 31, 2019

Subsequent Events [Abstract]

Subsequent Events

21.

Subsequent Events

Impact of COVID-19 pandemic

As of April 21, 2020 we have approximately $18.4 million of cash on hand which includes $3.4 million drawn on our credit facility, $2.1 million in advances received under the Centers for Medicare & Medicaid Services (CMS) accelerated and advance payment program, and $0.65 million in the form of a grant received from the Department of Health and Human Services, which is subject to certain conditions regarding its use, including developing coronavirus and serology tests. Also as of April 21, 2020, the Company has maximized its borrowing under its line of credit facility and therefore has no further availability on its credit facility; however, we are in the process of seeking to expand availability under the credit facility from $4.0 to $8.0 million on terms similar to existing terms, but there can be no assurance that such credit line extension will be granted or that it will be granted on commercially reasonable and acceptable terms. As of the date of this report, the Company believes it will be able to access additional financing though commercial bank loans and the sale of its securities, although there can no assurance that financing market conditions will not change or that such financing can be obtained. It is anticipated that if business conditions remain at these lower levels for clinical services customers and our pharma services customers similarly reduce their demand until the end of July and thereafter demand recovers to pre COVID-19 pandemic levels, then we believe we will have ample resources to continue to service our customers. However, should business conditions deteriorate further or last longer than anticipated, then our business may be materially and adversely affected.

ATM program

Reverse stock split

On January 15, 2020, the Company effected a one-for-ten reverse split of its issued and outstanding shares of its common stock (the “Reverse Stock Split”). Every 10 shares of common stock issued and outstanding were automatically combined into one share of issued and outstanding common stock, without any change in the par value per share. Our common stock began trading on The Nasdaq Capital Market on a Reverse Stock Split-adjusted basis on January 15, 2020. There was no change in its ticker symbol as a result of the Reverse Stock Split.

Federal Stimulus Programs in Connection with Coronavirus Pandemic

Securities Purchase and Exchange Agreement

Revolving line of credit

Letter of Credit

Nasdaq notification

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Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts Disclosure

INTERPACE BIOSCIENCES, INC.

VALUATION AND QUALIFYING ACCOUNTS

YEARS ENDED DECEMBER 31, 2019 AND 2018

($ in thousands)

			Additions
	Balance at		(Reductions)		(1)		Balance at
	Beginning		Charged to		Deductions		end
Description	of Period		Operations		Other		of Period
2018 (As Restated)
Allowance for doubtful notes	$	869		-		-	$	869
Tax valuation allowance	$	46,308		-		1,587	$	47,895

2019 (As Restated)
Allowance for doubtful accounts	$	-		-		25	$	25
Allowance for doubtful notes	$	869		-		-	$	869
Tax valuation allowance	$	47,895		-		5,996	$	53,891

(1)	Includes payments and actual write offs, as well as changes in estimates in the reserves.

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Nature of Business and Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Nature of Business

Nature of Business

Principles of Consolidation

Principles of Consolidation

Accounting Estimates

Accounting Estimates

Reverse Stock Split

Reverse stock split

Cash and Cash Equivalents

Cash and Cash Equivalents

Cash and cash equivalents include unrestricted cash accounts, money market investments and highly liquid investment instruments with original maturity of three months or less at the date of purchase.

Accounts Receivable, Net

Accounts Receivable, Net

Other Current Assets

Other current assets

Other current assets consisted of the following as of December 31, 2019 and 2018:

	December 31, 2019		December 31, 2018
Indemnification asset	$	-	$	875
Lab supply inventory		1,825		-
Prepaid expenses		971		1,230
Funds in escrow		888		-
Other		167		65
Total other current assets	$	3,851	$	2,170

Property and Equipment, Net

Property and Equipment, net

Software Costs

Software Costs

See Note 7, Property and Equipment, for further information.

Long-Lived Assets, Including Finite-lived Intangible Assets

Long-Lived Assets, including Finite-Lived Intangible Assets

Contingencies

Contingencies

Revenue Recognition

Revenue Recognition

For our clinical services, we regularly review the ultimate amounts received from the third-party and direct-bill payers and related estimated reimbursement rates and adjust the NRV’s and related contractual allowances accordingly. If actual collections and related NRV’s vary significantly from our estimates, we will adjust the estimates of contractual allowances, which would affect net revenue in the period such variances become known. During 2019, the Company recorded a reduction to revenue of $3.5 million due to a change in estimate of the amounts to be collected from 2018 services.

Cost of Revenue

Cost of revenue

Stock-Based Compensation

Stock-Based Compensation

See Note 15, Stock-Based Compensation, for further information.

Treasury Stock

Treasury Stock

Leases

Leases

Income Taxes

Income taxes

Income (Loss) Per Share

Income (Loss) per Share

Restatement of Previously Issued Consolidated Financial Statements

1B. Restatement of Previously Issued Consolidated Financial Statements

Asset impairment - We recorded an impairment charge on our Barrett’s intangible asset of approximately $11.6 million in the fourth quarter of 2016.

Adjustments - Adjustments to correct certain other immaterial errors, including previously unrecorded immaterial adjustments identified in audits of prior years’ financial statements.

	For the Year Ended December 31, 2014
	As Reported			Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	115,906		$	(695	)	$	-	$	-	$	115,211

Stockholders’ Equity		20,122			(695	)		-		-		19,427

Net Loss	$	(16,073	)	$	(695	)	$	-	$	-	$	(16,768	)

Earnings Per Share*	$	(107.87	)	$	(4.66	)	$	-	$	-	$	(112.53	)

	For the Year Ended December 31, 2015
	As Reported			Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	67,712		$	(2,971	)	$	-	$	-	$	64,741

Stockholders’ Equity		13,038			(2,971	)		-		-		10,067

Net Loss	$	(11,356	)	$	(2,276	)	$	-	$	-	$	(13,632	)

Earnings Per Share*	$	(73.26	)	$	(14.68	)	$	-	$	-	$	(87.95	)

	For the Year Ended December 31, 2016
	As Reported			Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	41,778		$	(5,010	)	$	(11,632	)	$	-	$	25,136

Stockholders’ Equity		6,531			(5,010	)		(11,632	)		-		(10,111	)

Net Loss	$	(8,332	)	$	(2,039	)	$	(11,632	)	$	-	$	(22,003	)

Earnings Per Share*	$	(45.78	)	$	(11.20	)	$	(63.91	)	$	-	$	(120.90	)

	For the Year Ended December 31, 2017
	As Reported			Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	53,598		$	(5,347	)	$	(11,632	)	$	-	$	36,619

Stockholders’ Equity		39,869			(5,347	)		(11,632	)		-		22,890

Net Loss	$	(12,216	)	$	(337	)	$	-		$	-	$	(12,553	)

Earnings Per Share*	$	(7.75	)	$	(0.21	)	$	-		$	-	$	(7.96	)

* Adjusted for reverse stock splits since the filing of the original financial statements.

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED BALANCE SHEET

(in thousands, except share and per share data)

	December 31, 2019
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

ASSETS
Current assets:
Cash and cash equivalents	$	2,321		$	-			$	2,321
Accounts receivable, net		10,197			141		(c)		10,338
Other current assets		3,851			-				3,851
Total current assets		16,369			141				16,510
Property and equipment, net		6,814			-				6,814
Other intangible assets, net		33,501			(17,652	)	(a) (b)		15,849
Goodwill		8,433			-				8,433
Operating lease right of use assets		3,892			-				3,892
Other long-term assets		42			-				42
Total assets	$	69,051		$	(17,511	)		$	51,540

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	4,812		$	(103	)	(c)	$	4,709
Accrued salary and bonus		2,341			-		(c)		2,341
Other accrued expenses		9,379			97		(c)		9,476
Current liabilities from discontinued operations		766			-				766
Total current liabilities		17,298			(6	)			17,292
Contingent consideration		2,391			-				2,391
Operating lease liabilities, net of current portion		2,591			-				2,591
Line of credit		3,000			-				3,000
Other long-term liabilities		4,573			-				4,573
Total liabilities		29,853			(6	)			29,847

Preferred stock, $.01 par value; 5,000,000 shares authorized, 270 shares issued and outstanding		26,172			-				26,172

Stockholders’ equity:
Common stock, $.01 par value; 100,000,000 shares authorized; 3,932,370 shares issued and 3,920,589 shares outstanding;		393			-				393
Additional paid-in capital		182,514			-				182,514
Accumulated deficit		(168,160	)		(17,505	)	(a) (b) (c)		(185,665	)
Treasury stock, at cost (11,781 shares)		(1,721	)		-				(1,721	)
Total stockholders’ equity		13,026			(17,505	)			(4,479	)
Total liabilities and stockholders’ equity	$	42,879		$	(17,511	)		$	25,368

Total liabilities, preferred stock and stockholders’ equity	$	69,051		$	(17,511	)		$	51,540

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED BALANCE SHEET

(in thousands, except share and per share data)

	December 31, 2018
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

ASSETS
Current assets:
Cash and cash equivalents	$	6,068		$	-			$	6,068
Accounts receivable, net		9,483			-				9,483
Other current assets		2,170			-				2,170
Total current assets		17,721			-				17,721
Property and equipment, net		837			-				837
Other intangible assets, net		29,853			(17,315	)	(a) (b)		12,538
Other long-term assets		31			-				31
Total assets	$	48,442		$	(17,315	)		$	31,127

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	1,059		$	-			$	1,059
Accrued salary and bonus		1,424			120		(c)		1,544
Other accrued expenses		5,091			57		(c)		5,148
Current liabilities from discontinued operations		918			-				918
Total current liabilities		8,492			177				8,669
Contingent consideration		2,693			-				2,693
Other long-term liabilities		4,319			-				4,319
Total liabilities		15,504			177				15,681

Stockholders’ equity:
Common stock, $.01 par value; 100,000,000 shares authorized; 2,876,734 shares issued and 2,869,427 shares outstanding;		287			-				287
Additional paid-in capital		175,820			-				175,820
Accumulated deficit		(141,489	)		(17,492	)	(a) (b) (c)		(158,981	)
Treasury stock, at cost (7,307 shares)		(1,680	)		-				(1,680	)
Total stockholders’ equity		32,938			(17,492	)			15,446
Total liabilities and stockholders’ equity	$	48,442		$	(17,315	)		$	31,127

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF OPERATIONS

(in thousands, except for per share data)

	For The Year Ended December 31, 2019
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated


Revenue, net	$	24,079		$	141		(c)	$	24,220
Cost of revenue		15,888			-				15,888
Gross profit		8,191			141				8,332
Operating expenses:
Sales and marketing		11,116			-				11,116
Research and development		2,810			-				2,810
General and administrative		14,546			(183	)	(c)		14,363
Acquisition related expense		2,534			-				2,534
Acquisition related amortization expense		3,652			337		(a)		3,989
Change in fair value of contingent consideration		(44	)		-				(44	)
Total operating expenses		34,614			154				34,768

Operating loss		(26,423	)		(13	)			(26,436	)
Accretion expense		(440	)		-				(440	)
Other income (expense), net		196			-				196
Loss from continuing operations before tax		(26,667	)		(13	)			(26,680	)
(Benefit) provision for income taxes		(28	)		-				(28	)
Loss from continuing operations		(26,639	)		(13	)			(26,652	)

Income from discontinued operations, net of tax		(88	)		-				(88	)

Net loss	$	(26,727	)	$	(13	)		$	(26,740	)

Less dividends on preferred stock	$	(429	)	$	-			$	(429	)

Net loss attributable to common stockholders	$	(27,156	)	$	(13	)		$	(27,169	)

Basic and diluted (loss) income per share of common stock:
From continuing operations	$	(7.23	)	$	(0.00	)		$	(7.23	)
From discontinued operations		(0.02	)		-				(0.02	)
Net loss per basic and diluted share of common stock	$	(7.25	)	$	(0.00	)		$	(7.25	)

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF OPERATIONS

(in thousands, except for per share data)

	For The Year Ended December 31, 2018
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated


Revenue, net	$	21,896		$	-			$	21,896
Cost of revenue		10,197			-				10,197
Gross profit		11,699			-				11,699
Operating expenses:
Sales and marketing		8,421			-				8,421
Research and development		2,124			-				2,124
General and administrative		8,499			177		(c)		8,676
Acquisition related amortization expense		3,252			337		(a)		3,589
Change in fair value of contingent consideration		1,522			-				1,522
Total operating expenses		23,818			514				24,332

Operating loss		(12,119	)		(514	)			(12,633	)
Accretion expense		(331	)		-				(331	)
Other income (expense), net		263			-				263
Loss from continuing operations before tax		(12,187	)		(514	)			(12,701	)
(Benefit) provision for income taxes		18			-				18
Loss from continuing operations		(12,205	)		(514	)			(12,719	)

Income from discontinued operations, net of tax		16			-				16

Net loss	$	(12,189	)	$	(514	)		$	(12,703	)

Basic and diluted (loss) income per share of common stock:
From continuing operations	$	(4.33	)	$	(0.19	)		$	(4.52	)
From discontinued operations		-			-				-
Net loss per basic and diluted share of common stock	$	(4.33	)	$	(0.19	)		$	(4.52	)

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY

(in thousands)

	As Previously Reported									As Restated
	For The Year Ended									For The Year Ended
	December 31, 2019					Restatement Amount			Restatement Reference	December 31, 2019
	Shares		Amount							Shares		Amount
Common stock:
Balance at January 1		2,877	$	287		$	-				2,877	$	287
Common stock issued		9		1			-				9		1
Common stock issued through offerings		933		94			-				933		94
Balance at March 31		3,819		382			-				3,819		382
Common stock issued		10		1			-				10		1
Balance at June 30		3,829		383			-				3,829		383
Common stock issued		-		-			-				-		-
Common stock issued through offerings		-		-			-				-		-
Balance at September 30		3,829		383			-				3,829		383
Common stock issued		5		-			-				5		-
Common stock issued through market sales		98		10			-				98		10
Balance at December 31		3,932		393			-				3,932		393
Treasury stock:
Balance at January 1		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		3		(32	)		-				3		(32	)
Balance at March 31		10		(1,712	)		-				10		(1,712	)
Treasury stock purchased		-		-			-				-		-
Balance at June 30		10		(1,712	)		-				10		(1,712	)
Treasury stock purchased		-		-			-				-		-
Balance at September 30		10		(1,712	)		-				10		(1,712	)
Treasury stock purchased		2		(9	)		-				2		(9	)
Balance at December 31		12		(1,721	)		-				12		(1,721	)
Additional paid-in capital:
Balance at January 1				175,820			-						175,820
Common stock issued through offerings, net of expenses				5,868			-						5,868
Stock-based compensation expense				266			-						266
Balance at March 31				181,954			-						181,954
Common stock issued				72			-						72
Stock-based compensation expense				205			-						205
Balance at June 30				182,231			-						182,231
Common stock issued through offerings, net of expenses				-			-						-
Dividends accrued				(75	)		-						(75	)
Stock-based compensation expense				205			-						205
Balance at September 30				182,361			-						182,361
Common stock issued through market sales, net of expenses				218			-						218
Common stock issued				-			-						-
Dividends accrued				(354	)		-						(354	)
Stock-based compensation expense				289			-						289
Balance at December 31				182,514			-						182,514
Accumulated deficit:
Balance at January 1				(141,489	)		(17,492	)	(a) (b) (c)				(158,981	)
Net loss				(3,419	)		93		(a) (c)				(3,326	)
Adoption of ASC 606				-			-						-
Adoption of ASC 842				55			-						55
Balance at March 31				(144,853	)		(17,399	)					(162,252	)
Net loss				(5,220	)		(84	)	(a)				(5,304	)
Balance at June 30				(150,073	)		(17,483	)					(167,556	)
Net loss				(7,362	)		(84	)	(a)				(7,446	)
Balance at September 30				(157,435	)		(17,567	)					(175,002	)
Net loss				(10,725	)		62		(a) (c)				(10,663	)
Balance at December 31				(168,160	)		(17,505	)					(185,665	)

Total stockholders’ equity			$	13,026		$	(17,505	)				$	(4,479	)

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY

(in thousands)

	As Previously Reported									As Restated
	For The Year Ended									For The Year Ended
	December 31, 2018					Restatement Amount			Restatement Reference	December 31, 2018
	Shares		Amount							Shares		Amount
Common stock:
Balance at January 1		2,790	$	278		$	-				2,790	$	278
Common stock issued		4		1			-				4		1
Common stock issued through offerings		-		-			-				-		-
Balance at March 31		2,794		279			-				2,794		279
Common stock issued		33		3			-				33		3
Balance at June 30		2,827		282			-				2,827		282
Common stock issued		10		1			-				10		1
Common stock issued through offerings		-		-			-				-		-
Balance at September 30		2,837		283			-				2,837		283
Common stock issued		40		4			-				40		4
Common stock issued through market sales		-		-			-				-		-
Balance at December 31		2,877		287			-				2,877		287
Treasury stock:
Balance at January 1		6		(1,671	)		-				6		(1,671	)
Treasury stock purchased		1		(9	)		-				1		(9	)
Balance at March 31		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		-		-			-				-		-
Balance at June 30		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		-		-			-				-		-
Balance at September 30		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		-		-			-				-		-
Balance at December 31		7		(1,680	)		-				7		(1,680	)
Additional paid-in capital:
Balance at January 1				173,062			-						173,062
Common stock issued through offerings, net of expenses				-			-						-
Stock-based compensation expense				597			-						597
Balance at March 31				173,659			-						173,659
Common stock issued				282			-						282
Stock-based compensation expense				419			-						419
Balance at June 30				174,360			-						174,360
Common stock issued				144			-						144
Dividends accrued				-			-						-
Stock-based compensation expense				374			-						374
Balance at September 30				174,878			-						174,878
Common stock issued through market sales, net of expenses				-			-						-
Common stock issued				598			-						598
Dividends accrued				-			-						-
Stock-based compensation expense				344			-						344
Balance at December 31				175,820			-						175,820
Accumulated deficit:
Balance at January 1				(131,800	)		(16,978	)	(a) (b) (c)				(148,778	)
Net loss				(3,193	)		(84	)	(a)				(3,277	)
Adoption of ASC 606				2,500			-						2,500
Adoption of ASC 842				-			-						-
Balance at March 31				(132,493	)		(17,062	)					(149,555	)
Net loss				(1,917	)		(84	)	(a)				(2,001	)
Balance at June 30				(134,410	)		(17,146	)					(151,556	)
Net loss				(3,042	)		(84	)	(a)				(3,126	)
Balance at September 30				(137,452	)		(17,230	)					(154,682	)
Net loss				(4,037	)		(262	)	(a) (c)				(4,299	)
Balance at December 31				(141,489	)		(17,492	)					(158,981	)

Total stockholders’ equity			$	32,938		$	(17,492	)				$	15,446

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF CASH FLOWS

(in thousands)

	For The Year Ended December 31, 2019
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

Cash Flows From Operating Activities
Net loss	$	(26,727	)	$	(13	)	(a) (c)	$	(26,740	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		4,187			337		(a)		4,524
Interest accretion		440			-				440
Bad debt expense		499			-				499
Reversal of DOJ accrual		-			-				-
Mark to market on warrants		(279	)		-				(279	)
Stock-based compensation		1,535			-				1,535
Deferred income taxes		18			-				18
Change in estimate on collectability of accounts receivable		3,479			-				3,479
Change in fair value of contingent consideration		(44	)						(44	)
Other gains and expenses, net		18			-				18
Other changes in operating assets and liabilities:
Increase in accounts receivable		(961	)		(141	)	(c)		(1,102	)
Decrease (increase) in other current assets		129			-				129
Increase in other long-term assets		(11	)		-				(11	)
(Decrease) increase in accounts payable		(835	)		(103	)	(c)		(938	)
Increase in accrued salaries and bonus		482			(120	)			362
Decrease in accrued liabilities		(1,341	)		40		(c)		(1,301	)
Increase (decrease) in long-term liabilities		454			-				454
Net cash used in operating activities		(18,957	)		-				(18,957	)

Cash Flows From Investing Activity
Acquisition of Biopharma, net of cash acquired		(13,829	)		-				(13,829	)
Purchase of property and equipment		(131	)		-				(131	)
Sale of property and equipment		13			-				13
Net cash used in investing activity		(13,947	)		-				(13,947	)

Cash Flows From Financing Activities
Issuance of common stock, net of expenses		6,478			-				6,478
Issuance of preferred stock, net of expenses		25,744			-				25,744
Payment of CGIX note and related interest		(6,024	)		-				(6,024	)
Borrowings on Line of Credit		3,000			-				3,000
Cash paid for repurchase of restricted shares		(41	)		-				(41	)
Net cash provided by (used in) financing activities		29,157			-				29,157

Net decrease in cash and cash equivalents		(3,747	)		-				(3,747	)
Cash and cash equivalents – beginning of year		6,068			-				6,068
Cash and cash equivalents – end of year	$	2,321		$	-			$	2,321

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF CASH FLOWS

(in thousands)

	For The Year Ended December 31, 2018
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

Cash Flows From Operating Activities
Net loss	$	(12,189	)	$	(514	)	(a) (c)	$	(12,703	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		3,464			337		(a)		3,801
Interest accretion		331			-				331
Reversal of DOJ accrual		(350	)		-				(350	)
Mark to market on warrants		112			-				112
Stock-based compensation		2,270			-				2,270
Change in fair value of contingent consideration		1,522							1,522
Other changes in operating assets and liabilities:
Increase in accounts receivable		(3,546	)		-				(3,546	)
Increase in other current assets		(501	)		-				(501	)
Increase in accounts payable		668			-				668
Increase in accrued salaries and bonus		30			120		(c)		150
Decrease in accrued liabilities		(402	)		57		(c)		(345	)
Increase (decrease) in long-term liabilities		(82	)		-				(82	)
Net cash used in operating activities		(8,673	)		-				(8,673	)

Cash Flows From Investing Activity
Purchase of property and equipment		(449	)		-				(449	)
Net cash used in investing activity		(449	)		-				(449	)

Cash Flows From Financing Activities
Cash paid for repurchase of restricted shares		(9	)		-				(9	)
Net cash provided by (used in) financing activities		(9	)		-				(9	)

Net decrease in cash and cash equivalents		(9,131	)		-				(9,131	)
Cash and cash equivalents – beginning of year		15,199			-				15,199
Cash and cash equivalents – end of year	$	6,068		$	-			$	6,068

The following tables represent the first, second, and third quarters for 2014-2017 that were materially impacted by the restatement as shown below.

	September 30, 2014
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	62,227	$	(118	)	$	-	$	-	$	62,109

Stockholders’ Equity		25,424		(118	)		-		-		25,306

	Three Months Ended September 30, 2014

Net Loss	$	(4,336	)	$	(118	)	$	-	$	-	$	(4,454	)

Earnings Per Share*	$	(29.10	)	$	(0.79	)	$	-	$	-	$	(29.89	)

	March 31, 2015
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	112,612	$	(1,441	)	$	-	$	-	$	111,171

Stockholders’ Equity		16,624		(1,441	)		-		-		15,183

	Three Months Ended March 31, 2015

Net Loss	$	(3,868	)	$	(746	)	$	-	$	-	$	(4,614	)

Earnings Per Share*	$	(25.79	)	$	(4.97	)	$	-	$	-	$	(30.76	)

	June 30, 2015
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	107,573	$	(1,951	)	$	-	$	-	$	105,622

Stockholders’ Equity		10,298		(1,951	)		-		-		8,347

	Three Months Ended June 30, 2015

Net Loss	$	(6,978	)	$	(510	)	$	-	$	-	$	(7,488	)

Earnings Per Share*	$	(45.91	)	$	(3.36	)	$	-	$	-	$	(49.26	)

	September 30, 2015
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	99,287	$	(2,461	)	$	-	$	-	$	96,826

Stockholders’ Equity		5,861		(2,461	)		-		-		3,400

	Three Months Ended September 30, 2015

Net Loss	$	(4,895	)	$	(510	)	$	-	$	-	$	(5,405	)

Earnings Per Share*	$	(31.18	)	$	(3.25	)	$	-	$	-	$	(34.43	)

	March 31, 2016
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	56,775	$	(3,480	)	$	-	$	-	$	53,295

Stockholders’ Equity		8,306		(3,480	)		-		-		4,826

	Three Months Ended March 31, 2016

Net Loss	$	(4,786	)	$	(510	)	$	-	$	-	$	(5,296	)

Earnings Per Share*	$	(26.89	)	$	(2.87	)	$	-	$	-	$	(29.75	)

	June 30, 2016
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	53,510	$	(3,990	)	$	-	$	-	$	49,520

Stockholders’ Equity		5,993		(3,990	)		-		-		2,003

	Three Months Ended June 30, 2016

Net Loss	$	(2,334	)	$	(510	)	$	-	$	-	$	(2,844	)

Earnings Per Share*	$	(12.82	)	$	(2.80	)	$	-	$	-	$	(15.63	)

	September 30, 2016
	As Reported			Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	45,964		$	(4,500	)	$	-	$	-	$	41,464

Stockholders’ Equity		(1,479	)		(4,500	)		-		-		(5,979	)

	Three Months Ended September 30, 2016

Net Loss	$	(7,493	)	$	(510	)	$	-	$	-	$	(8,003	)

Earnings Per Share*	$	(41.17	)	$	(2.80	)	$	-	$	-	$	(43.97	)

	March 31, 2017
	As Reported		Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	46,975	$	(5,094	)	$	(11,632	)	$	-	$	30,249

Stockholders’ Equity		24,569		(5,094	)		(11,632	)		-		7,843

	Three Months Ended March 31, 2017

Net Income (Loss)	$	2,414	$	(84	)	$	-	$	-	$	2,330

Earnings Per Share*	$	5.51	$	(0.19	)	$	-	$	-	$	5.32

	June 30, 2017
	As Reported		Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	53,744	$	(5,178	)	$	(11,632	)	$	-	$	36,934

Stockholders’ Equity		36,342		(5,178	)		(11,632	)		-		19,532

	Three Months Ended June 30, 2017

Net Loss	$	(6,306	)	$	(84	)	$	-	$	-	$	(6,390	)

Earnings Per Share*	$	(6.53	)	$	(0.09	)	$	-	$	-	$	(6.61	)

	September 30, 2017
	As Reported		Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	50,391	$	(5,262	)	$	(11,632	)	$	-	$	33,497

Stockholders’ Equity		36,378		(5,262	)		(11,632	)		-		19,484

	Three Months Ended September 30, 2017

Net Loss	$	(3,316	)	$	(84	)	$	-	$	-	$	(3,400	)

Earnings Per Share*	$	(1.51	)	$	(0.04	)	$	-	$	-	$	(1.54	)

* Adjusted for reverse stock splits since the filing of the original financial statements.

XML 65 R31.htm IDEA: XBRL DOCUMENT

Nature of Business and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Schedule of Other Current Assets

Other current assets consisted of the following as of December 31, 2019 and 2018:

	December 31, 2019		December 31, 2018
Indemnification asset	$	-	$	875
Lab supply inventory		1,825		-
Prepaid expenses		971		1,230
Funds in escrow		888		-
Other		167		65
Total other current assets	$	3,851	$	2,170

Schedule of Misstatements of Assets

	For the Year Ended December 31, 2014
	As Reported			Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	115,906		$	(695	)	$	-	$	-	$	115,211

Stockholders’ Equity		20,122			(695	)		-		-		19,427

Net Loss	$	(16,073	)	$	(695	)	$	-	$	-	$	(16,768	)

Earnings Per Share*	$	(107.87	)	$	(4.66	)	$	-	$	-	$	(112.53	)

	For the Year Ended December 31, 2015
	As Reported			Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	67,712		$	(2,971	)	$	-	$	-	$	64,741

Stockholders’ Equity		13,038			(2,971	)		-		-		10,067

Net Loss	$	(11,356	)	$	(2,276	)	$	-	$	-	$	(13,632	)

Earnings Per Share*	$	(73.26	)	$	(14.68	)	$	-	$	-	$	(87.95	)

	For the Year Ended December 31, 2016
	As Reported			Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	41,778		$	(5,010	)	$	(11,632	)	$	-	$	25,136

Stockholders’ Equity		6,531			(5,010	)		(11,632	)		-		(10,111	)

Net Loss	$	(8,332	)	$	(2,039	)	$	(11,632	)	$	-	$	(22,003	)

Earnings Per Share*	$	(45.78	)	$	(11.20	)	$	(63.91	)	$	-	$	(120.90	)

	For the Year Ended December 31, 2017
	As Reported			Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	53,598		$	(5,347	)	$	(11,632	)	$	-	$	36,619

Stockholders’ Equity		39,869			(5,347	)		(11,632	)		-		22,890

Net Loss	$	(12,216	)	$	(337	)	$	-		$	-	$	(12,553	)

Earnings Per Share*	$	(7.75	)	$	(0.21	)	$	-		$	-	$	(7.96	)

* Adjusted for reverse stock splits since the filing of the original financial statements.

Schedule of Restatement of Previously Issued Consolidated Financial Statements

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED BALANCE SHEET

(in thousands, except share and per share data)

	December 31, 2019
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

ASSETS
Current assets:
Cash and cash equivalents	$	2,321		$	-			$	2,321
Accounts receivable, net		10,197			141		(c)		10,338
Other current assets		3,851			-				3,851
Total current assets		16,369			141				16,510
Property and equipment, net		6,814			-				6,814
Other intangible assets, net		33,501			(17,652	)	(a) (b)		15,849
Goodwill		8,433			-				8,433
Operating lease right of use assets		3,892			-				3,892
Other long-term assets		42			-				42
Total assets	$	69,051		$	(17,511	)		$	51,540

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	4,812		$	(103	)	(c)	$	4,709
Accrued salary and bonus		2,341			-		(c)		2,341
Other accrued expenses		9,379			97		(c)		9,476
Current liabilities from discontinued operations		766			-				766
Total current liabilities		17,298			(6	)			17,292
Contingent consideration		2,391			-				2,391
Operating lease liabilities, net of current portion		2,591			-				2,591
Line of credit		3,000			-				3,000
Other long-term liabilities		4,573			-				4,573
Total liabilities		29,853			(6	)			29,847

Preferred stock, $.01 par value; 5,000,000 shares authorized, 270 shares issued and outstanding		26,172			-				26,172

Stockholders’ equity:
Common stock, $.01 par value; 100,000,000 shares authorized; 3,932,370 shares issued and 3,920,589 shares outstanding;		393			-				393
Additional paid-in capital		182,514			-				182,514
Accumulated deficit		(168,160	)		(17,505	)	(a) (b) (c)		(185,665	)
Treasury stock, at cost (11,781 shares)		(1,721	)		-				(1,721	)
Total stockholders’ equity		13,026			(17,505	)			(4,479	)
Total liabilities and stockholders’ equity	$	42,879		$	(17,511	)		$	25,368

Total liabilities, preferred stock and stockholders’ equity	$	69,051		$	(17,511	)		$	51,540

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED BALANCE SHEET

(in thousands, except share and per share data)

	December 31, 2018
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

ASSETS
Current assets:
Cash and cash equivalents	$	6,068		$	-			$	6,068
Accounts receivable, net		9,483			-				9,483
Other current assets		2,170			-				2,170
Total current assets		17,721			-				17,721
Property and equipment, net		837			-				837
Other intangible assets, net		29,853			(17,315	)	(a) (b)		12,538
Other long-term assets		31			-				31
Total assets	$	48,442		$	(17,315	)		$	31,127

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	1,059		$	-			$	1,059
Accrued salary and bonus		1,424			120		(c)		1,544
Other accrued expenses		5,091			57		(c)		5,148
Current liabilities from discontinued operations		918			-				918
Total current liabilities		8,492			177				8,669
Contingent consideration		2,693			-				2,693
Other long-term liabilities		4,319			-				4,319
Total liabilities		15,504			177				15,681

Stockholders’ equity:
Common stock, $.01 par value; 100,000,000 shares authorized; 2,876,734 shares issued and 2,869,427 shares outstanding;		287			-				287
Additional paid-in capital		175,820			-				175,820
Accumulated deficit		(141,489	)		(17,492	)	(a) (b) (c)		(158,981	)
Treasury stock, at cost (7,307 shares)		(1,680	)		-				(1,680	)
Total stockholders’ equity		32,938			(17,492	)			15,446
Total liabilities and stockholders’ equity	$	48,442		$	(17,315	)		$	31,127

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF OPERATIONS

(in thousands, except for per share data)

	For The Year Ended December 31, 2019
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated


Revenue, net	$	24,079		$	141		(c)	$	24,220
Cost of revenue		15,888			-				15,888
Gross profit		8,191			141				8,332
Operating expenses:
Sales and marketing		11,116			-				11,116
Research and development		2,810			-				2,810
General and administrative		14,546			(183	)	(c)		14,363
Acquisition related expense		2,534			-				2,534
Acquisition related amortization expense		3,652			337		(a)		3,989
Change in fair value of contingent consideration		(44	)		-				(44	)
Total operating expenses		34,614			154				34,768

Operating loss		(26,423	)		(13	)			(26,436	)
Accretion expense		(440	)		-				(440	)
Other income (expense), net		196			-				196
Loss from continuing operations before tax		(26,667	)		(13	)			(26,680	)
(Benefit) provision for income taxes		(28	)		-				(28	)
Loss from continuing operations		(26,639	)		(13	)			(26,652	)

Income from discontinued operations, net of tax		(88	)		-				(88	)

Net loss	$	(26,727	)	$	(13	)		$	(26,740	)

Less dividends on preferred stock	$	(429	)	$	-			$	(429	)

Net loss attributable to common stockholders	$	(27,156	)	$	(13	)		$	(27,169	)

Basic and diluted (loss) income per share of common stock:
From continuing operations	$	(7.23	)	$	(0.00	)		$	(7.23	)
From discontinued operations		(0.02	)		-				(0.02	)
Net loss per basic and diluted share of common stock	$	(7.25	)	$	(0.00	)		$	(7.25	)

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF OPERATIONS

(in thousands, except for per share data)

	For The Year Ended December 31, 2018
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated


Revenue, net	$	21,896		$	-			$	21,896
Cost of revenue		10,197			-				10,197
Gross profit		11,699			-				11,699
Operating expenses:
Sales and marketing		8,421			-				8,421
Research and development		2,124			-				2,124
General and administrative		8,499			177		(c)		8,676
Acquisition related amortization expense		3,252			337		(a)		3,589
Change in fair value of contingent consideration		1,522			-				1,522
Total operating expenses		23,818			514				24,332

Operating loss		(12,119	)		(514	)			(12,633	)
Accretion expense		(331	)		-				(331	)
Other income (expense), net		263			-				263
Loss from continuing operations before tax		(12,187	)		(514	)			(12,701	)
(Benefit) provision for income taxes		18			-				18
Loss from continuing operations		(12,205	)		(514	)			(12,719	)

Income from discontinued operations, net of tax		16			-				16

Net loss	$	(12,189	)	$	(514	)		$	(12,703	)

Basic and diluted (loss) income per share of common stock:
From continuing operations	$	(4.33	)	$	(0.19	)		$	(4.52	)
From discontinued operations		-			-				-
Net loss per basic and diluted share of common stock	$	(4.33	)	$	(0.19	)		$	(4.52	)

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY

(in thousands)

	As Previously Reported									As Restated
	For The Year Ended									For The Year Ended
	December 31, 2019					Restatement Amount			Restatement Reference	December 31, 2019
	Shares		Amount							Shares		Amount
Common stock:
Balance at January 1		2,877	$	287		$	-				2,877	$	287
Common stock issued		9		1			-				9		1
Common stock issued through offerings		933		94			-				933		94
Balance at March 31		3,819		382			-				3,819		382
Common stock issued		10		1			-				10		1
Balance at June 30		3,829		383			-				3,829		383
Common stock issued		-		-			-				-		-
Common stock issued through offerings		-		-			-				-		-
Balance at September 30		3,829		383			-				3,829		383
Common stock issued		5		-			-				5		-
Common stock issued through market sales		98		10			-				98		10
Balance at December 31		3,932		393			-				3,932		393
Treasury stock:
Balance at January 1		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		3		(32	)		-				3		(32	)
Balance at March 31		10		(1,712	)		-				10		(1,712	)
Treasury stock purchased		-		-			-				-		-
Balance at June 30		10		(1,712	)		-				10		(1,712	)
Treasury stock purchased		-		-			-				-		-
Balance at September 30		10		(1,712	)		-				10		(1,712	)
Treasury stock purchased		2		(9	)		-				2		(9	)
Balance at December 31		12		(1,721	)		-				12		(1,721	)
Additional paid-in capital:
Balance at January 1				175,820			-						175,820
Common stock issued through offerings, net of expenses				5,868			-						5,868
Stock-based compensation expense				266			-						266
Balance at March 31				181,954			-						181,954
Common stock issued				72			-						72
Stock-based compensation expense				205			-						205
Balance at June 30				182,231			-						182,231
Common stock issued through offerings, net of expenses				-			-						-
Dividends accrued				(75	)		-						(75	)
Stock-based compensation expense				205			-						205
Balance at September 30				182,361			-						182,361
Common stock issued through market sales, net of expenses				218			-						218
Common stock issued				-			-						-
Dividends accrued				(354	)		-						(354	)
Stock-based compensation expense				289			-						289
Balance at December 31				182,514			-						182,514
Accumulated deficit:
Balance at January 1				(141,489	)		(17,492	)	(a) (b) (c)				(158,981	)
Net loss				(3,419	)		93		(a) (c)				(3,326	)
Adoption of ASC 606				-			-						-
Adoption of ASC 842				55			-						55
Balance at March 31				(144,853	)		(17,399	)					(162,252	)
Net loss				(5,220	)		(84	)	(a)				(5,304	)
Balance at June 30				(150,073	)		(17,483	)					(167,556	)
Net loss				(7,362	)		(84	)	(a)				(7,446	)
Balance at September 30				(157,435	)		(17,567	)					(175,002	)
Net loss				(10,725	)		62		(a) (c)				(10,663	)
Balance at December 31				(168,160	)		(17,505	)					(185,665	)

Total stockholders’ equity			$	13,026		$	(17,505	)				$	(4,479	)

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY

(in thousands)

	As Previously Reported									As Restated
	For The Year Ended									For The Year Ended
	December 31, 2018					Restatement Amount			Restatement Reference	December 31, 2018
	Shares		Amount							Shares		Amount
Common stock:
Balance at January 1		2,790	$	278		$	-				2,790	$	278
Common stock issued		4		1			-				4		1
Common stock issued through offerings		-		-			-				-		-
Balance at March 31		2,794		279			-				2,794		279
Common stock issued		33		3			-				33		3
Balance at June 30		2,827		282			-				2,827		282
Common stock issued		10		1			-				10		1
Common stock issued through offerings		-		-			-				-		-
Balance at September 30		2,837		283			-				2,837		283
Common stock issued		40		4			-				40		4
Common stock issued through market sales		-		-			-				-		-
Balance at December 31		2,877		287			-				2,877		287
Treasury stock:
Balance at January 1		6		(1,671	)		-				6		(1,671	)
Treasury stock purchased		1		(9	)		-				1		(9	)
Balance at March 31		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		-		-			-				-		-
Balance at June 30		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		-		-			-				-		-
Balance at September 30		7		(1,680	)		-				7		(1,680	)
Treasury stock purchased		-		-			-				-		-
Balance at December 31		7		(1,680	)		-				7		(1,680	)
Additional paid-in capital:
Balance at January 1				173,062			-						173,062
Common stock issued through offerings, net of expenses				-			-						-
Stock-based compensation expense				597			-						597
Balance at March 31				173,659			-						173,659
Common stock issued				282			-						282
Stock-based compensation expense				419			-						419
Balance at June 30				174,360			-						174,360
Common stock issued				144			-						144
Dividends accrued				-			-						-
Stock-based compensation expense				374			-						374
Balance at September 30				174,878			-						174,878
Common stock issued through market sales, net of expenses				-			-						-
Common stock issued				598			-						598
Dividends accrued				-			-						-
Stock-based compensation expense				344			-						344
Balance at December 31				175,820			-						175,820
Accumulated deficit:
Balance at January 1				(131,800	)		(16,978	)	(a) (b) (c)				(148,778	)
Net loss				(3,193	)		(84	)	(a)				(3,277	)
Adoption of ASC 606				2,500			-						2,500
Adoption of ASC 842				-			-						-
Balance at March 31				(132,493	)		(17,062	)					(149,555	)
Net loss				(1,917	)		(84	)	(a)				(2,001	)
Balance at June 30				(134,410	)		(17,146	)					(151,556	)
Net loss				(3,042	)		(84	)	(a)				(3,126	)
Balance at September 30				(137,452	)		(17,230	)					(154,682	)
Net loss				(4,037	)		(262	)	(a) (c)				(4,299	)
Balance at December 31				(141,489	)		(17,492	)					(158,981	)

Total stockholders’ equity			$	32,938		$	(17,492	)				$	15,446

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF CASH FLOWS

(in thousands)

	For The Year Ended December 31, 2019
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

Cash Flows From Operating Activities
Net loss	$	(26,727	)	$	(13	)	(a) (c)	$	(26,740	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		4,187			337		(a)		4,524
Interest accretion		440			-				440
Bad debt expense		499			-				499
Reversal of DOJ accrual		-			-				-
Mark to market on warrants		(279	)		-				(279	)
Stock-based compensation		1,535			-				1,535
Deferred income taxes		18			-				18
Change in estimate on collectability of accounts receivable		3,479			-				3,479
Change in fair value of contingent consideration		(44	)						(44	)
Other gains and expenses, net		18			-				18
Other changes in operating assets and liabilities:
Increase in accounts receivable		(961	)		(141	)	(c)		(1,102	)
Decrease (increase) in other current assets		129			-				129
Increase in other long-term assets		(11	)		-				(11	)
(Decrease) increase in accounts payable		(835	)		(103	)	(c)		(938	)
Increase in accrued salaries and bonus		482			(120	)			362
Decrease in accrued liabilities		(1,341	)		40		(c)		(1,301	)
Increase (decrease) in long-term liabilities		454			-				454
Net cash used in operating activities		(18,957	)		-				(18,957	)

Cash Flows From Investing Activity
Acquisition of Biopharma, net of cash acquired		(13,829	)		-				(13,829	)
Purchase of property and equipment		(131	)		-				(131	)
Sale of property and equipment		13			-				13
Net cash used in investing activity		(13,947	)		-				(13,947	)

Cash Flows From Financing Activities
Issuance of common stock, net of expenses		6,478			-				6,478
Issuance of preferred stock, net of expenses		25,744			-				25,744
Payment of CGIX note and related interest		(6,024	)		-				(6,024	)
Borrowings on Line of Credit		3,000			-				3,000
Cash paid for repurchase of restricted shares		(41	)		-				(41	)
Net cash provided by (used in) financing activities		29,157			-				29,157

Net decrease in cash and cash equivalents		(3,747	)		-				(3,747	)
Cash and cash equivalents – beginning of year		6,068			-				6,068
Cash and cash equivalents – end of year	$	2,321		$	-			$	2,321

INTERPACE BIOSCIENCES, INC.

CONSOLIDATED STATEMENT OF CASH FLOWS

(in thousands)

	For The Year Ended December 31, 2018
	As Previously Reported			Restatement Amount			Restatement Reference	As Restated

Cash Flows From Operating Activities
Net loss	$	(12,189	)	$	(514	)	(a) (c)	$	(12,703	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		3,464			337		(a)		3,801
Interest accretion		331			-				331
Reversal of DOJ accrual		(350	)		-				(350	)
Mark to market on warrants		112			-				112
Stock-based compensation		2,270			-				2,270
Change in fair value of contingent consideration		1,522							1,522
Other changes in operating assets and liabilities:
Increase in accounts receivable		(3,546	)		-				(3,546	)
Increase in other current assets		(501	)		-				(501	)
Increase in accounts payable		668			-				668
Increase in accrued salaries and bonus		30			120		(c)		150
Decrease in accrued liabilities		(402	)		57		(c)		(345	)
Increase (decrease) in long-term liabilities		(82	)		-				(82	)
Net cash used in operating activities		(8,673	)		-				(8,673	)

Cash Flows From Investing Activity
Purchase of property and equipment		(449	)		-				(449	)
Net cash used in investing activity		(449	)		-				(449	)

Cash Flows From Financing Activities
Cash paid for repurchase of restricted shares		(9	)		-				(9	)
Net cash provided by (used in) financing activities		(9	)		-				(9	)

Net decrease in cash and cash equivalents		(9,131	)		-				(9,131	)
Cash and cash equivalents – beginning of year		15,199			-				15,199
Cash and cash equivalents – end of year	$	6,068		$	-			$	6,068

Schedule of Materially Impacted by the Restatement

The following tables represent the first, second, and third quarters for 2014-2017 that were materially impacted by the restatement as shown below.

	September 30, 2014
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	62,227	$	(118	)	$	-	$	-	$	62,109

Stockholders’ Equity		25,424		(118	)		-		-		25,306

	Three Months Ended September 30, 2014

Net Loss	$	(4,336	)	$	(118	)	$	-	$	-	$	(4,454	)

Earnings Per Share*	$	(29.10	)	$	(0.79	)	$	-	$	-	$	(29.89	)

	March 31, 2015
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	112,612	$	(1,441	)	$	-	$	-	$	111,171

Stockholders’ Equity		16,624		(1,441	)		-		-		15,183

	Three Months Ended March 31, 2015

Net Loss	$	(3,868	)	$	(746	)	$	-	$	-	$	(4,614	)

Earnings Per Share*	$	(25.79	)	$	(4.97	)	$	-	$	-	$	(30.76	)

	June 30, 2015
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	107,573	$	(1,951	)	$	-	$	-	$	105,622

Stockholders’ Equity		10,298		(1,951	)		-		-		8,347

	Three Months Ended June 30, 2015

Net Loss	$	(6,978	)	$	(510	)	$	-	$	-	$	(7,488	)

Earnings Per Share*	$	(45.91	)	$	(3.36	)	$	-	$	-	$	(49.26	)

	September 30, 2015
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	99,287	$	(2,461	)	$	-	$	-	$	96,826

Stockholders’ Equity		5,861		(2,461	)		-		-		3,400

	Three Months Ended September 30, 2015

Net Loss	$	(4,895	)	$	(510	)	$	-	$	-	$	(5,405	)

Earnings Per Share*	$	(31.18	)	$	(3.25	)	$	-	$	-	$	(34.43	)

	March 31, 2016
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	56,775	$	(3,480	)	$	-	$	-	$	53,295

Stockholders’ Equity		8,306		(3,480	)		-		-		4,826

	Three Months Ended March 31, 2016

Net Loss	$	(4,786	)	$	(510	)	$	-	$	-	$	(5,296	)

Earnings Per Share*	$	(26.89	)	$	(2.87	)	$	-	$	-	$	(29.75	)

	June 30, 2016
	As Reported		Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	53,510	$	(3,990	)	$	-	$	-	$	49,520

Stockholders’ Equity		5,993		(3,990	)		-		-		2,003

	Three Months Ended June 30, 2016

Net Loss	$	(2,334	)	$	(510	)	$	-	$	-	$	(2,844	)

Earnings Per Share*	$	(12.82	)	$	(2.80	)	$	-	$	-	$	(15.63	)

	September 30, 2016
	As Reported			Asset Amortization			Asset Impairment		Other		As Restated
Total Assets	$	45,964		$	(4,500	)	$	-	$	-	$	41,464

Stockholders’ Equity		(1,479	)		(4,500	)		-		-		(5,979	)

	Three Months Ended September 30, 2016

Net Loss	$	(7,493	)	$	(510	)	$	-	$	-	$	(8,003	)

Earnings Per Share*	$	(41.17	)	$	(2.80	)	$	-	$	-	$	(43.97	)

	March 31, 2017
	As Reported		Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	46,975	$	(5,094	)	$	(11,632	)	$	-	$	30,249

Stockholders’ Equity		24,569		(5,094	)		(11,632	)		-		7,843

	Three Months Ended March 31, 2017

Net Income (Loss)	$	2,414	$	(84	)	$	-	$	-	$	2,330

Earnings Per Share*	$	5.51	$	(0.19	)	$	-	$	-	$	5.32

	June 30, 2017
	As Reported		Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	53,744	$	(5,178	)	$	(11,632	)	$	-	$	36,934

Stockholders’ Equity		36,342		(5,178	)		(11,632	)		-		19,532

	Three Months Ended June 30, 2017

Net Loss	$	(6,306	)	$	(84	)	$	-	$	-	$	(6,390	)

Earnings Per Share*	$	(6.53	)	$	(0.09	)	$	-	$	-	$	(6.61	)

	September 30, 2017
	As Reported		Asset Amortization			Asset Impairment			Other		As Restated
Total Assets	$	50,391	$	(5,262	)	$	(11,632	)	$	-	$	33,497

Stockholders’ Equity		36,378		(5,262	)		(11,632	)		-		19,484

	Three Months Ended September 30, 2017

Net Loss	$	(3,316	)	$	(84	)	$	-	$	-	$	(3,400	)

Earnings Per Share*	$	(1.51	)	$	(0.04	)	$	-	$	-	$	(1.54	)

* Adjusted for reverse stock splits since the filing of the original financial statements.

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Acquisition (Tables)

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Schedule of Assets Acquired and Liabilities Assumed

The reconciliation of consideration given for BioPharma to the preliminary allocation of the purchase price of assets and liabilities acquired based on their relative fair values is as follows:

Cash		$	13,829
Subordinated note payable			6,822
Total consideration		$	20,651

Assets acquired
Accounts receivable		$	3,731
Accrued revenue			289
Lab supplies			877
Prepaid expenses			266
Property and equipment			6,412
Operating lease assets			2,187
Acquired identifiable intangible assets:
Trademarks and trade name	1,600
Customer relationships	5,700
Total acquired identifiable intangible assets			7,300
Goodwill			8,273
Total assets acquired			29,335

Liabilities assumed
Accounts payable			(4,535	)
Accrued liabilities			(435	)
Deferred revenue			(1,076	)
Operating lease liabilities			(2,187	)
Finance lease liabilities			(451	)
Total liabilities assumed			(8,684	)
Net assets acquired		$	20,651

Schedule of ProForma Information

	Years Ended
	December 31,		December 31,
	2019		2018
Revenue	$	31,722	$	37,218

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Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2019

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations Amount Recognized in Balance Sheet

The components of liabilities classified as discontinued operations relate to Commercial Services and consist of the following as of December 31, 2019 and December 31, 2018:

	December 31, 2019		December 31, 2018

Accounts payable	$	-	$	192
Accrued liabilities		766		726
Current liabilities from discontinued operations		766		918
Total liabilities	$	766	$	918

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Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Schedule of Financial Instrument Measured on Recurring Basis

The valuation methodologies used for the Company’s financial instruments measured on a recurring basis at fair value, including the general classification of such instruments pursuant to the valuation hierarchy, is set forth in the tables below.

	As of December 31, 2019				Fair Value Measurements
	Carrying		Fair		As of December 31, 2019
	Amount		Value		Level 1		Level 2		Level 3

Liabilities:
Contingent consideration:
Asuragen ⁽¹⁾	$	2,893	$	2,893	$	-	$	-	$	2,893
Other long-term liabilities:
Warrant liability ⁽²⁾		82		82		-		-		82
	$	2,975	$	2,975	$	-	$	-	$	2,975

	As of December 31, 2018				Fair Value Measurements
	Carrying		Fair		As of December 31, 2018
	Amount		Value		Level 1		Level 2		Level 3
Liabilities:
Contingent consideration:
Asuragen	$	3,127	$	3,127	$	-	$	-	$	3,127
Other long-term liabilities:
Warrant liability		361		361		-		-		361
	$	3,488	$	3,488	$	-	$	-	$	3,488

Schedule of Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation

The fair value measurement is based on significant inputs not observable in the market and thus represents a Level 3 measurement.

								Cancellation		Adjustment
								of Obligation/		to Fair Value/
	December 31, 2018		Payments			Accretion		Conversions Exercises		Mark to Market			December 31, 2019

Asuragen	$	3,127	$	(630	)	$	440	$	-	$	(44	)	$	2,893

Underwriters Warrants		361		-			-		-		(279	)		82
	$	3,488	$	(630	)	$	440	$	-	$	(323	)	$	2,975

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Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment consisted of the following as of December 31, 2019 and 2018:

	December 31,
	2019			2018
Furniture and fixtures	$	242		$	62
Lab and office equipment		6,353			1,686
Computer equipment		339			172
Internal-use software		1,276			113
Leasehold improvements		506			175
Property and equipment		8,716			2,208
Less accumulated depreciation and amortization		(1,902	)		(1,371	)
Net property and equipment	$	6,814		$	837

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Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Identifiable Intangible Assets Carrying Value

The net carrying value of the identifiable intangible assets as of December 31, 2019 and December 31, 2018 is as follows:

			As Restated			As Restated
			As of December 31, 2019			As of December 31, 2018
	Life		Carrying			Carrying
	(Years)		Amount			Amount

Asuragen acquisition:
Thyroid		9	$	8,519		$	8,519
RedPath acquisition:
Pancreas test		7		16,141			16,141
Barrett’s test		9		6,719			6,719
BioPharma acquisition:
Trademarks		10		1,600			-
Customer relationships		8		5,700			-

CLIA Lab		2.3	$	609		$	609

Total			$	39,288		$	31,988

Accumulated Amortization			$	(23,439	)	$	(19,450	)

Net Carrying Value			$	15,849		$	12,538

Schedule of Goodwill Carrying Value

The following table displays a roll forward of the carrying amount of goodwill from January 1, 2018 to December 31, 2019:

	Carrying
	Amount
Balance as of January 1, 2018	$	-
Balance as of December 31, 2018		-
Goodwill acquired		8,273
Adjustments		160
Balance as of December 31, 2019	$	8,433

Schedule of Future Estimated Amortization Expense

As Restated
2020		2021		2022		2023		2024

$	4,871	$	4,078	$	2,156	$	1,745	$	873

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Leases (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Schedule of Financing and Operating Leases

The table below presents the lease-related assets and liabilities recorded in the Consolidated Balance Sheet:

	Classification on the Balance Sheet	December 31, 2019

Assets
Financing lease assets	Property and equipment, net	$	998
Operating lease assets	Operating lease right of use assets		3,892
Total lease assets		$	4,890

Liabilities
Current
Financing lease liabilities	Other accrued expenses	$	184
Operating lease liabilities	Other accrued expenses		1,321
Total current lease liabilities		$	1,505
Noncurrent
Financing lease liabilities	Other long-term liabilities		123
Operating lease liabilities	Operating lease liabilities, net of current portion		2,591
Total long-term lease liabilities			2,714
Total lease liabilities		$	4,219

Schedule of Maturities of Operating and Financing Lease Liabilties

The table below reconciles the undiscounted cash flows to the lease liabilities recorded on the Company’s Consolidated Balance Sheet as of December 31, 2019:

	Operating Leases		Financing Leases
2020		1,472		226
2021		1,295		120
2022		1,223		13
2023		344		-
Total minimum lease payments		4,334		359
Less: amount of lease payments representing effects of discounting		418		52
Present value of future minimum lease payments		3,916		307
Less: current obligations under leases		1,321		184
Long-term lease obligations	$	2,595	$	123

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Accrued Expenses and Other Long-Term Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Schedule of Other Accrued Expenses

Other accrued expenses consisted of the following as of December 31, 2019 and 2018:

	As Restated		As Restated
	December 31, 2019		December 31, 2018
Accrued royalties	$	1,934	$	1,399
Indemnification liability		-		875
Contingent consideration		502		434
Operating lease liability		1,321		-
Financing lease liability		184		-
Deferred revenue		457		-
Payable to CGI		888		-
Accrued sales and marketing - diagnostics		197		-
Accrued lab costs - diagnostics		163		150
Accrued professional fees		1,399		758
Taxes payable		403		285
Unclaimed property		565		565
All others		1,463		682
Total other accrued expenses	$	9,476	$	5,148

Schedule of Other Long Term Liabilities

Other long-term liabilities consisted of the following as of December 31, 2019 and 2018:

	December 31, 2019		December 31, 2018
Warrant liability	$	82	$	361
Uncertain tax positions		4,081		3,838
Deferred revenue		269		-
Other		141		120
Total other long-term liabilities	$	4,573	$	4,319

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Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Schedule of Contractual Obligation, Fiscal Year Maturity

			Less than		1 to 3		3 to 5		After
	Total		1 Year		Years		Years		5 Years
Operating lease obligations	$	4,334	$	1,472	$	2,518	$	344	$	-
Total	$	4,334	$	1,472	$	2,518	$	344	$	-

XML 74 R40.htm IDEA: XBRL DOCUMENT

Warrants (Tables)

12 Months Ended

Dec. 31, 2019

Warrants

Schedule of Warrants Outstanding and Warrants Activity

Warrants outstanding and warrant activity for the year ended December 31, 2019 are as follows:

Description	Classification	Exercise Price		Expiration Date	Warrants Issued		Warrants Exercised			Warrants Cancelled/ Expired			Balance December 31, 2018		Balance December 31, 2019

Private Placement Warrants, issued January 25, 2017	Equity	$	46.90	June 2022		85,500		-			-			85,500		85,500
RedPath Warrants, issued March 22, 2017	Equity	$	46.90	September 2022		10,000		-			-			10,000		10,000
Underwriters Warrants, issued June 21, 2017	Liability	$	13.20	December 2022		57,500		-			(4,000	)		53,500		53,500
Base & Overallotment Warrants, issued June 21, 2017	Equity	$	12.50	June 2022		1,437,500		(567,286	)		-			870,214		870,214
Vendor Warrants, issued August 6, 2017	Equity	$	12.50	August 2020		15,000		-			-			15,000		15,000
Warrants issued October 12, 2017	Equity	$	18.00	April 2022		320,000		-			-			320,000		320,000
Underwriters Warrants, issued January 25, 2019	Equity	$	9.40	January 2022		65,434		-			-			-		65,434

						1,990,934		(567,286	)		(4,000	)		1,354,214		1,419,648

XML 75 R41.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions

The following table provides the weighted average assumptions used in determining the fair value of the stock options granted during the years ended December 31, 2019 and December 31, 2018.

	December 31, 2019			December 31, 2018
Risk-free interest rate		2.34	%		2.71	%
Expected life		5.9 years			6.0 years
Expected volatility		128.58	%		127.18	%
Dividend yield		-			-

Schedule of Share-Based Compensation Arrangements by Share-Based Payment Award

The impact of RSUs and stock options on net loss for the years ended December 31, 2019 and 2018 is as follows:

	2019		2018
RSUs	$	243	$	301
Options		722		1,433
Total stock-based compensation expense	$	965	$	1,734

Schedule of Stock Option Activity

A summary of stock option and SARs activity for the year ended December 31, 2019, and changes during such year, is presented below:

	Shares			Weighted- Average Grant Price		Weighted-Average Remaining Contractual Period (in years)		Aggregate Intrinsic Value
Outstanding at January 1, 2019		288,950		$	21.40		8.83	$	-
Granted		132,545			9.50		9.30		-
Exercised		-
Forfeited or expired		(5,817	)		387.10				-
Outstanding at December 31, 2019		415,678			12.50		8.45		-

Exercisable at December 31, 2019		202,206			15.20		7.91		-

Vested and expected to vest		402,921			12.60		8.43		-

Schedule of Non Vested Option Activity

A summary of the status of the Company’s non-vested options for the year ended December 31, 2019, and changes during such year, is presented below:

	Shares			Weighted- Average Grant Date Fair Value

Non-vested at January 1, 2019		134,089		$	9.30
Granted		132,545			8.50
Vested		(53,150	)		9.00
Forfeited		-			-
Non-vested at December 31, 2019		213,484		$	8.80

Schedule of Share-Based Compensation, Restricted Stock and Restricted Stock Units Activity

A summary of the Company’s non-vested shares of restricted stock units for the year ended December 31, 2019, and changes during such year, is presented below:

	Shares			Weighted- Average Grant Date Fair Value		Average Remaining Vesting Period (in years)		Aggregate Intrinsic Value
Non-vested at January 1, 2019		36,224		$	11.70		1.37	$	289,758
Granted		27,637			9.80		-		-
Vested		(14,486	)		13.70		-		-
Forfeited		-			-		-		-
Non-vested at December 31, 2019		49,375		$	10.00		1.11	$	246,875

XML 76 R42.htm IDEA: XBRL DOCUMENT

Revenue Sources (Tables)

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Schedule of Revenue by Major Customers

	Years Ended December 31,
Customer	2019		2018
Medicare	$	10,605	$	9,114
Commercial Payors	$	7,589	$	4,079
Client Billings	$	3,521	$	3,621
Medicare Advantage	$	1,912	$	3,011

XML 77 R43.htm IDEA: XBRL DOCUMENT

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The benefit from income taxes on continuing operations for the years ended December 31, 2019 and 2018 is comprised of the following:

	2019			2018
Current:
Federal	$	(46	)	$	(2	)
State		-			20
Total current		(46	)		18

Deferred:
Federal		11			-
State		7			-
Total deferred		18			-
Benefit from income taxes	$	(28	)	$	18

Schedule of Deferred Tax Assets and Liabilities

The tax effects of significant items comprising the Company’s deferred tax assets and (liabilities) as of December 31, 2019 and 2018 are as follows:

	As Restated			As Restated
	2019			2018
Deferred tax assets:
Federal net operating loss carryforwards	$	44,152		$	40,158
State net operating loss carryforwards		5,687			4,541
Compensation		1,399			1,100
Allowances and reserves		457			1,007
State taxes		848			794
Credit carryforward		229			234
163(j) interest		141			-
Leases		23			-
Deferred revenue		88			89
Property, plant and equipment		-			16
		53,024			47,939
Deferred tax liability:

Intangible assets		1,112			(44	)
Property, plant and equipment		(263	)		-
Valuation allowance		(53,891	)		(47,895	)
Deferred tax liability-net valuation allowance	$	(18	)	$	-

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the difference between the federal statutory tax rates and the Company’s effective tax rate from continuing operations is as follows:

	2019			2018
Federal statutory rate		21.0	%		21.0	%
State income tax rate, net of Federal tax benefit		3.0	%		2.9	%
Meals and entertainment		(0.2	)%		(0.3	)%
Contingent consideration		0.0	%		0.0	%
Tax reform change		0.0	%		0.0	%
Valuation allowance		(23.8	)%		(23.7	)%
Other non-deductible		0.0	%		(0.1	)%
Naked credit		(0.1	)%		0.0	%
Discontinued operations allocation		0.2	%		0.0	%
Effective tax rate		0.1	%		(0.2	)%

Schedule of Unrecognized Tax Benefits Roll Forward

The following table summarizes the change in uncertain tax benefit reserves for the two years ended December 31, 2019:

	Unrecognized
	Tax Benefits

Balance of unrecognized benefits as of January 1, 2018	$	1,117
Reductions for tax positions of prior years		(323	)
Balance as of December 31, 2018	$	794
Additions for tax positions of prior years		54
Balance as of December 31, 2019	$	848

Schedule of Tax Years Subject to Examination

The following tax years remain subject to examination as of December 31, 2019:

Jurisdiction		Tax Years
Federal		2015 - 2019
State and Local		2014 - 2019

XML 78 R44.htm IDEA: XBRL DOCUMENT

Historical Basic and Diluted Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

Schedule of Weighted Average Number of Shares

A reconciliation of the number of shares used in the calculation of basic and diluted earnings per share for the years ended December 31, 2019 and 2018 is as follows (rounded to thousands):

	Years Ended December 31,
	2019		2018
Basic weighted average number of common shares		3,746		2,815
Potential dilutive effect of stock-based awards		-		-

Diluted weighted average number of common shares		3,746		2,815

Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share

	Years Ended December 31,
	2019		2018
Options		416		283
Stock-settled stock appreciation rights (SARs)		-		6
Restricted stock units (RSUs)		49		36
Warrants		1,420		1,354
		1,885		1,679

XML 79 R45.htm IDEA: XBRL DOCUMENT

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2019

Supplemental Cash Flow Elements [Abstract]

Schedule of Supplemental Disclosure of Cash flow Information

	For The Years Ended December 31,
	2019			2018
Net cash used in operating activities of discontinued operations	$	(30	)	$	(361	)

Net cash provided by investing activities of discontinued operations	$	-		$	-

Supplemental Disclosure of Other Cash Flow Information

(in thousands)

Cash paid for taxes		$	227			$	324
Cash paid for interest		$	170			$	-

Supplemental Disclosures of Non Cash Activities

(in thousands)

	Years Ended
	December 31,
	2019		2018
Operating
Adoption of ASC 606	$	-	$	2,500
Prepaid stock grants issued to vendors	$	-	$	497
Adoption of ASC 842 - right of use asset	$	2,449	$	-
Adoption of ASC 842 - operating lease liability	$	2,536	$	-

Financing

Accrued financing costs	$	342	$	-
Accrued preferred dividends	$	429	$	-

XML 80 R46.htm IDEA: XBRL DOCUMENT

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2019

Schedule Ii - Valuation And Qualifying Accounts

Schedule of Valuation and Qualifying Accounts

			Additions
	Balance at		(Reductions)		(1)		Balance at
	Beginning		Charged to		Deductions		end
Description	of Period		Operations		Other		of Period
2018 (As Restated)
Allowance for doubtful notes	$	869		-		-	$	869
Tax valuation allowance	$	46,308		-		1,587	$	47,895

2019 (As Restated)
Allowance for doubtful accounts	$	-		-		25	$	25
Allowance for doubtful notes	$	869		-		-	$	869
Tax valuation allowance	$	47,895		-		5,996	$	53,891

(1)	Includes payments and actual write offs, as well as changes in estimates in the reserves.

XML 81 R47.htm IDEA: XBRL DOCUMENT

Nature of Business and Significant Accounting Policies (Details Narrative) $ in Thousands		12 Months Ended
	Jan. 15, 2020	Dec. 31, 2019 USD ($) Segment	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Jan. 02, 2019 USD ($)
Number of reportable segments \| Segment		1
Reduction of revenues		$ 3,500
Non-cash impairment charge					$ 12,000
Amortization expense		3,989	$ 3,589
Asset impairment					11,600
Barrett's and Thyroid Intangible Assets [Member]
Amortization expense		$ 340	$ 340	$ 340	$ 2,000	$ 2,300	$ 700
ASU Topic 606 [Member]
Cumulative catch-up adjustment under modified retrospective method								$ 2,500
Minimum [Member]
Finite-lived intangible asset, useful life		2 years
Maximum [Member]
Finite-lived intangible asset, useful life		9 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, plant and equipment, useful life		7 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, plant and equipment, useful life		10 years
Office and Computer Equipment [Member] \| Minimum [Member]
Property, plant and equipment, useful life		2 years
Office and Computer Equipment [Member] \| Maximum [Member]
Property, plant and equipment, useful life		5 years
Lab Equipment [Member] \| Minimum [Member]
Property, plant and equipment, useful life		3 years
Lab Equipment [Member] \| Maximum [Member]
Property, plant and equipment, useful life		7 years
Leasehold Improvements [Member] \| Minimum [Member]
Property, plant and equipment, useful life		4 years
Leasehold Improvements [Member] \| Maximum [Member]
Property, plant and equipment, useful life		5 years
Software for Internal Use [Member] \| Minimum [Member]
Property, plant and equipment, useful life		3 years
Software for Internal Use [Member] \| Maximum [Member]
Property, plant and equipment, useful life		7 years
Software for External Use [Member]
Property, plant and equipment, useful life		3 years
Subsequent Event [Member]
Decreased issued and outstanding description	The Company effected a one-for-ten reverse split of its issued and outstanding shares of its common stock (the "Reverse Stock Split"). Every 10 shares of common stock issued and outstanding were automatically combined into one share of issued and outstanding common stock, without any change in the par value per share. The Company's issued and outstanding stock decreased from 39,205,895 to 3,920,589 and 28,694,275 to 2,869,427 at December 31, 2019 and 2018, respectively.

XML 82 R48.htm IDEA: XBRL DOCUMENT

Nature of Business and Significant Accounting Policies - Schedule of Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Indemnification assets		$ 875
Lab supply inventory	1,825
Prepaid assets	971	1,230
Funds in escrow	888
Other	167	65
Total other current assets	$ 3,851	$ 2,170

XML 83 R49.htm IDEA: XBRL DOCUMENT

Nature of Business and Significant Accounting Policies - Schedule of Misstatements of Assets (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Sep. 30, 2014

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

$ 51,540

$ 31,127

$ 51,540

$ 31,127

$ 36,619

$ 25,136

$ 64,741

$ 115,211

Assets Amortization

(5,347)

(5,010)

(2,971)

(695)

Assets Impairment

(11,632)

Assets Other

167

Stockholders' Equity Amortization

(4,479)

$ 6,030

$ 13,346

$ 18,372

15,446

$ 18,799

$ 21,406

$ 22,703

$ 19,484

$ 19,532

$ 7,843

$ (5,979)

$ 2,003

$ 4,826

$ 3,400

$ 8,347

$ 15,183

$ 25,306

(4,479)

15,446

22,891

(10,111)

10,067

19,427

(5,347)

(5,010)

(2,971)

(695)

Stockholders' Equity Impairment

(11,632)

Stockholders' Equity Other

Net Loss

(10,663)

$ (7,446)

$ (5,304)

$ (3,326)

(4,299)

$ (3,126)

$ (2,001)

$ (3,277)

$ (3,400)

$ (6,390)

$ 2,330

$ (8,003)

$ (2,844)

$ (5,296)

$ (5,405)

$ (7,488)

$ (4,614)

$ (4,454)

$ (26,740)

$ (12,703)

12,553

(22,003)

(13,623)

(16,768)

Net Loss Amortization

(337)

(2,039)

(2,276)

(695)

Net Loss Impairment

(11,632)

Net Loss Other

Earnings Per Share Amortization

$ (1.54)

^[1]

$ (6.61)

^[1]

$ 5.32

^[1]

$ (43.97)

^[1]

$ (15.63)

^[1]

$ (29.75)

^[1]

$ (34.43)

^[1]

$ (49.26)

^[1]

$ (30.76)

^[1]

$ (29.89)

^[1]

$ (7.25)

$ (4.52)

$ (7.96)

^[1]

$ (120.90)

^[1]

$ (87.95)

^[1]

$ (112.53)

^[1]

^[1]

(0.21)

(11.20)

(14.68)

(4.66)

Earnings Per Share Impairment

^[1]

(63.91)

Earnings Per Share Other

^[1]

As Previously Reported [Member]

69,051

48,442

$ 69,051

$ 48,442

$ 53,598

$ 41,778

$ 67,712

$ 115,906

$ 13,026

$ 32,938

$ 36,378

$ 36,342

$ 24,569

$ (1,479)

$ 5,993

$ 8,306

$ 5,861

$ 10,298

$ 16,624

$ 25,424

13,026

32,938

39,869

6,531

13,038

20,122

Net Loss

$ (3,316)

$ (6,306)

$ 2,414

$ (7,493)

$ (2,334)

$ (4,786)

$ (4,895)

$ (6,978)

$ (3,868)

$ (4,336)

$ (26,727)

$ (12,189)

$ (12,216)

$ (8,332)

$ (11,356)

$ (16,073)

Cash and cash equivalents

$ (1.51)

^[1]

$ (6.53)

^[1]

$ 5.51

^[1]

$ (41.17)

^[1]

$ (12.82)

^[1]

$ (26.89)

^[1]

$ (31.18)

^[1]

$ (45.91)

^[1]

$ (25.79)

^[1]

$ (29.10)

^[1]

$ (7.25)

$ (4.33)

$ (7.75)

^[1]

$ (45.78)

^[1]

$ (73.26)

^[1]

$ (107.87)

^[1]

[1]	Adjusted for reverse stock splits since the filing of the original financial statements.

XML 84 R50.htm IDEA: XBRL DOCUMENT

Nature of Business and Significant Accounting Policies - Schedule of Restatement of Previously Issued Consolidated Financial Statements (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

36 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Sep. 30, 2014

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2014

Sep. 30, 2014

$ 2,321

$ 6,068

Accounts receivable, net

10,338

9,483

Other current assets

3,851

2,170

Total current assets

16,510

17,721

Property and equipment, net

6,814

837

Other intangible assets, net

15,849

12,538

Goodwill

8,433

Operating lease right of use assets

3,892

Other long-term assets

Total assets

51,540

31,127

36,619

$ 25,136

$ 64,741

$ 115,211

Accounts payable

4,709

1,059

Accrued salary and bonus

2,341

1,544

Other accrued expenses

9,476

5,148

Current liabilities from discontinued operations

766

918

Total current liabilities

17,292

8,669

Contingent consideration

2,391

2,693

Operating lease liabilities, net of current portion

2,591

Line of credit

3,000

Other long-term liabilities

4,573

4,319

Total liabilities

29,847

15,681

Preferred stock, $.01 par value; 5,000,000 shares authorized, 270 shares issued and outstanding

26,172

Common stock, $.01 par value; 100,000,000 shares authorized; 3,932,370 shares issued and 3,920,589 shares outstanding;

393

287

Additional paid-in capital

182,514

175,820

Accumulated deficit

(185,665)

(158,981)

Treasury stock, at cost (11,781 shares)

(1,721)

(1,680)

Total liabilities and stockholders' equity

$ 6,030

$ 13,346

$ 18,372

$ 18,799

$ 21,406

$ 22,703

$ 19,484

$ 19,532

$ 7,843

$ (5,979)

$ 2,003

$ 4,826

$ 3,400

$ 8,347

$ 15,183

$ 25,306

$ (4,479)

$ 22,891

$ (10,111)

$ 10,067

$ 19,427

$ (10,111)

(4,479)

15,446

22,891

19,484

19,532

7,843

(10,111)

(5,979)

2,003

4,826

10,067

3,400

8,347

15,183

19,427

25,306

25,368

31,127

Total liabilities, preferred stock and stockholders' equity

51,540

31,127

Revenue, net

24,220

21,896

Cost of revenue

15,888

10,197

Gross profit

8,332

11,699

Sales and marketing

11,116

8,421

2,810

2,124

14,363

8,676

2,534

3,989

3,589

(44)

1,522

34,768

24,332

(26,436)

(12,633)

(440)

(331)

196

263

(26,680)

(12,701)

(28)

(26,652)

(12,719)

(88)

(10,663)

(7,446)

(5,304)

(3,326)

(4,299)

(3,126)

(2,001)

(3,277)

$ (3,400)

$ (6,390)

$ 2,330

$ (8,003)

$ (2,844)

$ (5,296)

$ (5,405)

$ (7,488)

$ (4,614)

$ (4,454)

(26,740)

(12,703)

$ 12,553

$ (22,003)

$ (13,623)

$ (16,768)

(429)

$ (27,169)

$ (12,703)

$ (7.23)

$ (4.52)

Net loss per basic and diluted share of common stock

(0.02)

$ (1.54)

^[1]

$ (6.61)

^[1]

$ 5.32

^[1]

$ (43.97)

^[1]

$ (15.63)

^[1]

$ (29.75)

^[1]

$ (34.43)

^[1]

$ (49.26)

^[1]

$ (30.76)

^[1]

$ (29.89)

^[1]

$ (7.25)

$ (4.52)

$ (7.96)

^[1]

$ (120.90)

^[1]

$ (87.95)

^[1]

$ (112.53)

^[1]

6,030

13,346

18,372

15,446

18,799

21,406

22,703

22,891

$ 19,532

$ 7,843

$ (10,111)

$ 2,003

$ 4,826

$ 10,067

$ 8,347

$ 15,183

$ 19,427

$ 15,446

$ 22,891

$ (10,111)

$ 10,067

$ 19,427

(10,111)

Common stock issued through offering, net of expenses

594

143

285

5,962

Common stock issued through market sales, net of expenses

228

(9)

(32)

(9)

289

205

266

352

419

597

(354)

(75)

2,500

Depreciation and amortization

(4,479)

6,030

13,346

18,372

15,446

18,799

21,406

22,703

19,484

19,532

7,843

(5,979)

2,003

4,826

3,400

8,347

15,183

$ 25,306

(4,479)

15,446

22,891

(10,111)

10,067

$ 19,427

(4,479)

4,524

3,801

Interest accretion

440

331

Bad debt expense

499

Reversal of DOJ accrual

(350)

Mark to market on warrants

(279)

112

Stock-based compensation

1,535

2,270

Deferred income taxes

Change in estimate on collectability of accounts receivable

3,479

Other gains and expenses, net

Increase in accounts receivable

(1,102)

(3,546)

Decrease (increase) in other current assets

129

(501)

Increase in other long-term assets

(11)

(Decrease) increase in accounts payable

(938)

668

Increase in accrued salaries and bonus

362

150

Decrease in accrued liabilities

(1,301)

(345)

Increase (decrease) in long-term liabilities

454

(82)

Net cash used in operating activities

(18,957)

(8,673)

Acquisition of Biopharma, net of cash acquired

(13,829)

Purchase of property and equipment

(131)

(449)

Sale of property and equipment

Net cash used in investing activity

(13,947)

(449)

Issuance of common stock, net of expenses

6,478

Issuance of preferred stock, net of expenses

25,744

Payment of CGIX note and related interest

6,024

Borrowings on Line of Credit

3,000

Cash paid for repurchase of restricted shares

(41)

(9)

Net cash provided by (used in) financing activities

29,157

(9)

Net decrease in cash and cash equivalents

(3,747)

(9,131)

Cash and cash equivalents - beginning of year

6,068

15,199

6,068

15,199

Cash and cash equivalents - end of year

2,321

6,068

2,321

6,068

15,199

2,321

Common Stock [Member]

393

383

382

287

283

282

279

393

287

278

$ 393

393

287

278

$ 383

$ 382

$ 287

$ 283

$ 282

$ 279

$ 278

$ 287

$ 278

3,829,000

3,819,000

2,877,000

2,837,000

2,827,000

2,794,000

2,790,000

2,877,000

2,790,000

Common stock issued, shares

$ 1

$ 4

$ 1

$ 3

$ 1

5,000

10,000

9,000

40,000

10,000

33,000

4,000

3,700,000

Common stock issued through offering, net of expenses

$ 94

Common stock issued through offering, net of expenses, shares

933,000

Common stock issued through market sales, net of expenses

$ 10

Common stock issued through market sales, net of expenses, shares

98,000

$ 393

$ 383

$ 382

$ 287

$ 283

$ 282

$ 279

$ 393

$ 287

$ 278

$ 393

3,932,000

3,829,000

3,819,000

2,877,000

2,837,000

2,827,000

2,794,000

3,932,000

2,877,000

2,790,000

3,932,000

Treasury Stock [Member]

$ (1,721)

$ (1,712)

$ (1,680)

$ (1,721)

$ (1,680)

$ (1,671)

$ (1,721)

(1,721)

(1,680)

(1,671)

$ (1,712)

$ (1,680)

$ (1,671)

$ (1,680)

$ (1,671)

10,000

7,000

6,000

7,000

6,000

Treasury stock purchased, shares

$ (9)

$ (32)

$ (9)

2,000

3,000

1,000

$ (1,721)

$ (1,712)

$ (1,680)

$ (1,721)

$ (1,680)

$ (1,671)

$ (1,721)

Additional Paid-in Capital [Member]

12,000

10,000

7,000

12,000

7,000

6,000

12,000

$ 182,514

$ 182,231

$ 181,954

$ 175,820

$ 174,878

$ 174,360

$ 173,659

$ 182,514

$ 175,820

$ 173,062

$ 182,514

182,514

175,820

173,062

182,361

182,231

181,954

175,820

174,878

174,360

173,659

173,062

175,820

173,062

Common stock issued through offering, net of expenses

598

144

282

5,868

Common stock issued through market sales, net of expenses

218

289

205

266

344

374

419

597

(354)

(75)

Accumulated Deficit [Member]

182,514

182,361

182,231

181,954

175,820

174,878

174,360

173,659

182,514

175,820

173,062

182,514

(185,665)

(167,556)

(162,252)

(158,981)

(154,682)

(151,556)

(149,555)

(185,665)

(158,981)

(148,778)

(185,665)

(158,981)

(148,778)

(10,663)

(7,446)

(5,304)

(3,326)

(4,299)

(3,126)

(2,001)

(3,277)

(175,002)

(167,556)

(162,252)

(158,981)

(154,682)

(151,556)

(149,555)

(148,778)

(158,981)

(148,778)

2,500

As Previously Reported [Member]

(185,665)

(175,002)

(167,556)

(162,252)

(158,981)

(154,682)

(151,556)

(149,555)

(185,665)

(158,981)

(148,778)

(185,665)

Cash and cash equivalents

2,321

6,068

Accounts receivable, net

10,197

9,483

Other current assets

3,851

2,170

Total current assets

16,369

17,721

Property and equipment, net

6,814

837

Other intangible assets, net

33,501

29,853

Goodwill

8,433

Operating lease right of use assets

3,892

Other long-term assets

Total assets

69,051

48,442

53,598

41,778

67,712

115,906

Accounts payable

4,812

1,059

Accrued salary and bonus

2,341

1,424

Other accrued expenses

9,379

5,091

Current liabilities from discontinued operations

766

918

Total current liabilities

17,298

8,492

Contingent consideration

2,391

2,693

Operating lease liabilities, net of current portion

2,591

Line of credit

3,000

Other long-term liabilities

4,573

4,319

Total liabilities

29,853

15,504

Preferred stock, $.01 par value; 5,000,000 shares authorized, 270 shares issued and outstanding

29,853

Common stock, $.01 par value; 100,000,000 shares authorized; 3,932,370 shares issued and 3,920,589 shares outstanding;

393

287

Additional paid-in capital

182,514

175,820

Accumulated deficit

(168,160)

(141,489)

Treasury stock, at cost (11,781 shares)

(1,721)

(1,680)

Total liabilities and stockholders' equity

13,026

32,938

39,869

36,378

36,342

24,569

(1,479)

5,993

8,306

5,861

10,298

16,624

25,424

32,938

39,869

6,531

13,038

20,122

6,531

13,026

32,938

39,869

$ 36,378

$ 36,342

$ 24,569

$ 6,531

$ (1,479)

$ 5,993

$ 8,306

$ 13,038

$ 5,861

$ 10,298

$ 16,624

$ 20,122

$ 25,424

42,879

Total liabilities, preferred stock and stockholders' equity

69,051

48,442

Revenue, net

24,079

21,896

Cost of revenue

15,888

10,197

Gross profit

8,191

11,699

Sales and marketing

11,116

8,421

2,810

2,124

14,546

8,499

2,534

3,652

3,252

(44)

1,522

34,614

23,818

(26,423)

(12,119)

(440)

(331)

196

263

(26,667)

(12,187)

(28)

(26,639)

(12,205)

(88)

$ (3,316)

$ (6,306)

$ 2,414

$ (7,493)

$ (2,334)

$ (4,786)

$ (4,895)

$ (6,978)

$ (3,868)

$ (4,336)

(26,727)

$ (12,189)

$ (12,216)

$ (8,332)

$ (11,356)

$ (16,073)

(429)

$ (27,156)

$ (7.23)

$ (4.33)

Net loss per basic and diluted share of common stock

(0.02)

$ (1.51)

^[1]

$ (6.53)

^[1]

$ 5.51

^[1]

$ (41.17)

^[1]

$ (12.82)

^[1]

$ (26.89)

^[1]

$ (31.18)

^[1]

$ (45.91)

^[1]

$ (25.79)

^[1]

$ (29.10)

^[1]

$ (7.25)

$ (4.33)

$ (7.75)

^[1]

$ (45.78)

^[1]

$ (73.26)

^[1]

$ (107.87)

^[1]

32,938

39,869

$ 36,342

$ 24,569

$ 6,531

$ 5,993

$ 8,306

$ 13,038

$ 10,298

$ 16,624

$ 20,122

$ 32,938

$ 39,869

$ 6,531

$ 13,038

$ 20,122

6,531

Depreciation and amortization

13,026

32,938

$ 36,378

$ 36,342

$ 24,569

$ (1,479)

$ 5,993

$ 8,306

$ 5,861

$ 10,298

$ 16,624

$ 25,424

13,026

32,938

39,869

$ 6,531

$ 13,038

$ 20,122

13,026

4,187

3,464

Interest accretion

440

331

Bad debt expense

499

Reversal of DOJ accrual

(350)

Mark to market on warrants

(279)

112

Stock-based compensation

1,535

2,270

Deferred income taxes

Change in estimate on collectability of accounts receivable

3,479

Other gains and expenses, net

Increase in accounts receivable

(961)

(3,546)

Decrease (increase) in other current assets

129

(501)

Increase in other long-term assets

(11)

(Decrease) increase in accounts payable

(835)

668

Increase in accrued salaries and bonus

482

Decrease in accrued liabilities

(1,341)

(402)

Increase (decrease) in long-term liabilities

454

(82)

Net cash used in operating activities

(18,957)

(8,673)

Acquisition of Biopharma, net of cash acquired

(13,829)

Purchase of property and equipment

(131)

(449)

Sale of property and equipment

Net cash used in investing activity

(13,947)

(449)

Issuance of common stock, net of expenses

6,478

Issuance of preferred stock, net of expenses

25,744

Payment of CGIX note and related interest

(6,024)

Borrowings on Line of Credit

3,000

Cash paid for repurchase of restricted shares

(41)

(9)

Net cash provided by (used in) financing activities

29,157

(9)

Net decrease in cash and cash equivalents

(3,747)

(9,131)

Cash and cash equivalents - beginning of year

6,068

15,199

6,068

15,199

Cash and cash equivalents - end of year

2,321

6,068

2,321

6,068

15,199

2,321

As Previously Reported [Member] | Common Stock [Member]

393

383

382

283

282

279

393

278

393

287

278

$ 383

$ 382

$ 287

$ 283

$ 282

$ 279

$ 278

$ 287

$ 278

3,829,000

3,819,000

2,877,000

2,837,000

2,827,000

2,794,000

2,790,000

2,877,000

2,790,000

Common stock issued, shares

$ 1

$ 4

$ 1

$ 3

$ 1

5,000

10,000

9,000

40,000

10,000

33,000

4,000

Common stock issued through offering, net of expenses

$ 94

Common stock issued through offering, net of expenses, shares

933,000

Common stock issued through market sales, net of expenses

$ 10

Common stock issued through market sales, net of expenses, shares

98,000

$ 393

$ 383

$ 382

$ 287

$ 283

$ 282

$ 279

$ 393

$ 287

$ 278

$ 393

As Previously Reported [Member] | Treasury Stock [Member]

3,932,000

3,829,000

3,819,000

2,877,000

2,837,000

2,827,000

2,794,000

3,932,000

2,877,000

2,790,000

3,932,000

$ (1,721)

$ (1,712)

$ (1,680)

$ (1,671)

$ (1,721)

$ (1,671)

$ (1,721)

(1,721)

(1,680)

(1,671)

$ (1,712)

$ (1,680)

$ (1,671)

$ (1,680)

$ (1,671)

10,000

7,000

6,000

7,000

6,000

Treasury stock purchased, shares

$ (9)

$ (32)

$ (9)

2,000

3,000

1,000

$ (1,721)

$ (1,712)

$ (1,680)

$ (1,721)

$ (1,680)

$ (1,671)

$ (1,721)

As Previously Reported [Member] | Additional Paid-in Capital [Member]

12,000

10,000

7,000

12,000

7,000

6,000

12,000

$ 182,514

$ 182,361

$ 182,231

$ 181,954

$ 174,878

$ 174,360

$ 173,659

$ 182,514

$ 173,062

$ 182,514

182,514

175,820

173,062

182,361

182,231

181,954

175,820

174,878

174,360

173,659

$ 173,062

175,820

173,062

Common stock issued through offering, net of expenses

598

144

282

5,868

Common stock issued through offering, net of expenses, shares

Common stock issued through market sales, net of expenses

218

289

205

266

344

374

419

$ 597

(354)

(75)

As Previously Reported [Member] | Accumulated Deficit [Member]

182,514

182,361

182,231

181,954

175,820

174,878

174,360

173,659

182,514

175,820

173,062

182,514

(168,160)

(157,435)

(150,073)

(144,853)

(137,452)

(134,410)

(132,493)

(168,160)

(131,800)

(168,160)

(141,489)

(131,800)

(10,725)

(7,362)

(5,220)

(3,419)

(4,037)

(3,042)

(1,917)

(3,193)

(157,435)

(150,073)

(144,853)

(141,489)

(137,452)

(134,410)

(132,493)

(131,800)

(141,489)

(131,800)

2,500

Restatement Amount [Member]

(168,160)

(157,435)

(150,073)

(144,853)

(141,489)

(137,452)

(134,410)

(132,493)

(168,160)

(141,489)

(131,800)

(168,160)

Cash and cash equivalents

Accounts receivable, net

141

Other current assets

Total current assets

141

Property and equipment, net

Other intangible assets, net

(17,652)

(17,315)

Goodwill

Operating lease right of use assets

Other long-term assets

Total assets

(17,511)

(17,315)

Accounts payable

(103)

Accrued salary and bonus

120

Other accrued expenses

Current liabilities from discontinued operations

Total current liabilities

(6)

177

Contingent consideration

Operating lease liabilities, net of current portion

Line of credit

Other long-term liabilities

Total liabilities

(6)

177

Preferred stock, $.01 par value; 5,000,000 shares authorized, 270 shares issued and outstanding

Common stock, $.01 par value; 100,000,000 shares authorized; 3,932,370 shares issued and 3,920,589 shares outstanding;

Additional paid-in capital

Accumulated deficit

(17,505)

(17,492)

Treasury stock, at cost (11,781 shares)

Total liabilities and stockholders' equity

(17,505)

(17,492)

(17,505)

(17,492)

(17,505)

(17,492)

(17,511)

Total liabilities, preferred stock and stockholders' equity

(17,511)

(17,315)

141

141

(183)

177

337

154

514

(13)

(514)

(13)

(514)

(13)

(514)

(13)

$ (514)

$ (13)

$ (0.00)

$ (0.19)

Net loss per basic and diluted share of common stock

$ (0.00)

$ (0.19)

(17,492)

$ (17,492)

Depreciation and amortization

(17,505)

(17,492)

(17,505)

$ (17,492)

(17,505)

337

Interest accretion

Bad debt expense

Reversal of DOJ accrual

Mark to market on warrants

Stock-based compensation

Deferred income taxes

Change in estimate on collectability of accounts receivable

Other gains and expenses, net

Increase in accounts receivable

(141)

Decrease (increase) in other current assets

Increase in other long-term assets

(Decrease) increase in accounts payable

(103)

Increase in accrued salaries and bonus

(120)

120

Decrease in accrued liabilities

Increase (decrease) in long-term liabilities

Net cash used in operating activities

Acquisition of Biopharma, net of cash acquired

Purchase of property and equipment

Sale of property and equipment

Net cash used in investing activity

Issuance of common stock, net of expenses

Issuance of preferred stock, net of expenses

Payment of CGIX note and related interest

Borrowings on Line of Credit

Cash paid for repurchase of restricted shares

Net cash provided by (used in) financing activities

Net decrease in cash and cash equivalents

Cash and cash equivalents - beginning of year

Cash and cash equivalents - end of year

Restatement Amount [Member] | Common Stock [Member]

Common stock issued, shares

Common stock issued through offering, net of expenses

Common stock issued through offering, net of expenses, shares

Common stock issued through market sales, net of expenses

Common stock issued through market sales, net of expenses, shares

Restatement Amount [Member] | Treasury Stock [Member]

Treasury stock purchased, shares

Restatement Amount [Member] | Additional Paid-in Capital [Member]

Common stock issued through offering, net of expenses

Common stock issued through offering, net of expenses, shares

Common stock issued through market sales, net of expenses

Restatement Amount [Member] | Accumulated Deficit [Member]

(17,505)

(17,567)

(17,483)

(17,399)

(17,230)

(17,146)

(17,062)

(17,505)

(16,978)

(17,505)

$ (17,505)

$ (17,492)

$ (16,978)

(84)

(262)

(84)

(17,567)

(17,483)

(17,399)

(17,492)

(17,230)

(17,146)

(17,062)

(16,978)

(17,492)

(16,978)

$ (17,505)

$ (17,567)

$ (17,483)

$ (17,399)

$ (17,492)

$ (17,230)

$ (17,146)

$ (17,062)

$ (17,505)

$ (17,492)

$ (16,978)

$ (17,505)

[1]	Adjusted for reverse stock splits since the filing of the original financial statements.

XML 85 R51.htm IDEA: XBRL DOCUMENT

Nature of Business and Significant Accounting Policies - Schedule of Restatement of Previously Issued Consolidated Financial Statements (Details) (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	270	270
Preferred stock, shares outstanding	270	270
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	3,932,370	2,876,734
Common stock, shares outstanding	3,920,589	2,869,427
Treasury stock, shares	11,781	7,307
As Previously Reported [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	270	270
Preferred stock, shares outstanding	270	270
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	3,932,370	2,876,734
Common stock, shares outstanding	3,920,589	2,869,427
Treasury stock, shares	11,781	7,307
Restatement Amount [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	270	270
Preferred stock, shares outstanding	270	270
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	3,932,370	2,876,734
Common stock, shares outstanding	3,920,589	2,869,427
Treasury stock, shares	11,781	7,307

XML 86 R52.htm IDEA: XBRL DOCUMENT

Nature of Business and Significant Accounting Policies - Schedule of Materially Impacted by the Restatement (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Sep. 30, 2014

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

$ 33,497

$ 36,934

$ 30,249

$ 41,464

$ 49,520

$ 53,295

$ 96,826

$ 105,622

$ 111,171

$ 62,109

Asset Amortization

(5,262)

(5,178)

(5,094)

(4,500)

(3,990)

(3,480)

(2,461)

(1,951)

(1,441)

(118)

$ (4,000)

$ (3,600)

Asset Impairment

(11,632)

Other

$ 15,849

$ 12,538

15,849

12,538

(4,479)

$ 6,030

$ 13,346

$ 18,372

15,446

$ 18,799

$ 21,406

$ 22,703

19,484

19,532

7,843

(5,979)

2,003

4,826

3,400

8,347

15,183

25,306

(4,479)

15,446

$ 22,891

$ (10,111)

$ 10,067

$ 19,427

Net Income (Loss)

(10,663)

$ (7,446)

$ (5,304)

$ (3,326)

(4,299)

$ (3,126)

$ (2,001)

$ (3,277)

$ (3,400)

$ (6,390)

$ 2,330

$ (8,003)

$ (2,844)

$ (5,296)

$ (5,405)

$ (7,488)

$ (4,614)

$ (4,454)

$ (26,740)

$ (12,703)

$ 12,553

$ (22,003)

$ (13,623)

$ (16,768)

As Previously Reported [Member]

$ (1.54)

^[1]

$ (6.61)

^[1]

$ 5.32

^[1]

$ (43.97)

^[1]

$ (15.63)

^[1]

$ (29.75)

^[1]

$ (34.43)

^[1]

$ (49.26)

^[1]

$ (30.76)

^[1]

$ (29.89)

^[1]

$ (7.25)

$ (4.52)

$ (7.96)

^[1]

$ (120.90)

^[1]

$ (87.95)

^[1]

$ (112.53)

^[1]

$ 50,391

$ 53,744

$ 46,975

$ 45,964

$ 53,510

$ 56,775

$ 99,287

$ 107,573

$ 112,612

$ 62,227

Other

33,501

29,853

$ 33,501

$ 29,853

$ 13,026

$ 32,938

36,378

36,342

24,569

(1,479)

5,993

8,306

5,861

10,298

16,624

25,424

13,026

32,938

$ 39,869

$ 6,531

$ 13,038

$ 20,122

Net Income (Loss)

$ (3,316)

$ (6,306)

$ 2,414

$ (7,493)

$ (2,334)

$ (4,786)

$ (4,895)

$ (6,978)

$ (3,868)

$ (4,336)

$ (26,727)

$ (12,189)

$ (12,216)

$ (8,332)

$ (11,356)

$ (16,073)

Asset Amortization [Member]

$ (1.51)

^[1]

$ (6.53)

^[1]

$ 5.51

^[1]

$ (41.17)

^[1]

$ (12.82)

^[1]

$ (26.89)

^[1]

$ (31.18)

^[1]

$ (45.91)

^[1]

$ (25.79)

^[1]

$ (29.10)

^[1]

$ (7.25)

$ (4.33)

$ (7.75)

^[1]

$ (45.78)

^[1]

$ (73.26)

^[1]

$ (107.87)

^[1]

$ (5,262)

$ (5,178)

$ (5,094)

$ (4,500)

$ (3,990)

$ (3,480)

$ (2,461)

$ (1,951)

$ (1,441)

$ (118)

Net Income (Loss)

$ (84)

$ (510)

$ (746)

$ (118)

Asset Impairment [Member]

^[1]

$ (0.04)

$ (0.09)

$ (0.19)

$ (2.80)

$ (2.87)

$ (3.25)

$ (3.36)

$ (4.97)

$ (0.79)

$ (11,632)

^[1]

^[1]

[1]	Adjusted for reverse stock splits since the filing of the original financial statements.

XML 87 R53.htm IDEA: XBRL DOCUMENT

Acquisition (Details Narrative) - USD ($)				12 Months Ended
Acquisition (Details Narrative) - USD ($)	Oct. 18, 2019	Jul. 15, 2019	Jun. 30, 2019	Dec. 31, 2019	Apr. 21, 2020
Cliam offset amoount				$ 735,000
Expiration period of cliam				Jan. 15, 2020
Payment settlement	$ 6,024,489
Indemnification holdback description				Any amounts due to the Company under the NWA were to be set off against the Excess Consideration Note and any amounts due to the Company under the ARA were to be either set off against the Excess Consideration Note or, if it is no longer outstanding, satisfied through an AR Holdback (as defined in the Asset Purchase Agreement) mechanism, in each case as further set forth in the Asset Purchase Agreement. Additionally, an indemnification holdback of $735,000 was established as an offset for any potential claims against the Company related to the transaction. The expiration period for the notification of any third-party claims was set at January 15, 2020. On October 18, 2019, a payment of $6,024,489 was made in settlement of the note less remaining holdbacks of $887,858, $735,000 for the Indemnification Holdback and $152,858 for the remaining AR Holdback. In March 2020, the Company reimbursed CGI for the full amount of the $887,858 holdbacks after its determination that the contractual obligations related to the holdbacks had been fully satisfied.
Repayments of debt	887,858
Goodwills		$ 8,300,000		$ 8,433,000
Finite lived intangible assets		$ 7,300,000
Finite lived intangible assets weighted-average amortization period		8 years 4 months 24 days
Business transaction expenses		$ 2,500,000
Trademarks [Member]
Finite lived intangible assets weighted-average amortization period		10 years
Customer Relationships [Member]
Finite lived intangible assets weighted-average amortization period		8 years
Subsequent Event [Member]
Reimbursements amount					$ 735,000
Indemnification Holdback [Member]
Repayments of debt	735,000
AR Holdback [Member]
Repayments of debt	$ 152,858
CGI Bio Pharma [Member]
Business combination consideration amount			$ 775,000
Accounts receivable				$ 830,000
Asset Purchase Agreement [Member] \| Inital Tranche [Member]
Payment of preferred stock financing		$ 13,800,000
Asset Purchase Agreement [Member] \| CGI Bio Pharma [Member]
Assets and assumed certain liabilities		23,500,000
Proceeds from debt		7,692,300
Asset Purchase Agreement [Member] \| CGI Bio Pharma [Member] \| Base Purchase Price [Member]
Assets and assumed certain liabilities		$ 1,980,000

XML 88 R54.htm IDEA: XBRL DOCUMENT

Acquisition - Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Jul. 15, 2019	Dec. 31, 2019
Business Acquisition [Line Items]
Total acquired identifiable intangible assets	$ 7,300,000
Goodwill		$ 8,433,000
BioPharma Acquisition [Member]
Business Acquisition [Line Items]
Cash	13,829,000
Subordinated note payable	6,822,000
Total consideration	20,651,000
Accounts receivable	3,731,000
Accrued revenue	289,000
Lab supplies	877,000
Prepaid expenses	266,000
Property and equipment	6,412,000
Operating lease assets	2,187,000
Total acquired identifiable intangible assets	7,300,000
Goodwill	8,273,000
Total assets acquired	29,335,000
Accounts payable	(4,535,000)
Accrued liabilities	(435,000)
Deferred revenue	(1,076,000)
Operating lease liabilities	(2,187,000)
Finance lease liabilities	(451,000)
Total liabilities assumed	(8,684,000)
Net assets acquired	20,651,000
BioPharma Acquisition [Member] \| Trademarks and Trade Name [Member]
Business Acquisition [Line Items]
Total acquired identifiable intangible assets	1,600,000
BioPharma Acquisition [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Total acquired identifiable intangible assets	$ 5,700,000

XML 89 R55.htm IDEA: XBRL DOCUMENT

Acquisition - Schedule of ProForma Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Business Combinations [Abstract]
Revenue	$ 31,722	$ 37,218

XML 90 R56.htm IDEA: XBRL DOCUMENT

Liquidity (Details Narrative) - USD ($) $ in Thousands		1 Months Ended			3 Months Ended																		12 Months Ended
Liquidity (Details Narrative) - USD ($) $ in Thousands	Apr. 21, 2020	Jan. 31, 2020	Sep. 30, 2019	Nov. 30, 2018	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Apr. 20, 2020	Mar. 31, 2020	Nov. 30, 2019	Jul. 31, 2019
Cash and cash equivalents					$ 2,321				$ 6,068														$ 2,321	$ 6,068
Accounts receivable, net					10,338				9,483														10,338	9,483
Total current assets					16,510				17,721														16,510	17,721
Total current liabilities					17,292				8,669														17,292	8,669
Net loss					10,663	$ 7,446	$ 5,304	$ 3,326	4,299	$ 3,126	$ 2,001	$ 3,277	$ 3,400	$ 6,390	$ (2,330)	$ 8,003	$ 2,844	$ 5,296	$ 5,405	$ 7,488	$ 4,614	$ 4,454	26,740	12,703	$ (12,553)	$ 22,003	$ 13,623	$ 16,768
Net cash used in operating activities																							18,957	8,673
Line of credit facility					3,000																		3,000
Public offering generating net proceeds																							$ 200
Sale of common stock																							97,817
Stockholder's equity increased			$ 6,030		(4,479)	$ 6,030	$ 13,346	$ 18,372	$ 15,446	$ 18,799	$ 21,406	$ 22,703	$ 19,484	$ 19,532	$ 7,843	$ (5,979)	$ 2,003	$ 4,826	$ 3,400	$ 8,347	$ 15,183	$ 25,306	$ (4,479)	$ 15,446	$ 22,891	$ (10,111)	$ 10,067	$ 19,427
Silicon Valley Bank [Member]
Line of credit facility				$ 850	$ 3,000																		$ 3,000
Line of credit facility term loan				3 years
Line of credit facility, description				The proceeds of the term loan are expected to be used for laboratory capital expenditures and will be repaid monthly. The balance of the Line of Credit is available for working capital purposes as a revolving line of credit and has a three-year term. The borrowing limit of the revolving line of credit is the lower of 80% of the Company's eligible accounts receivable (as adjusted by SVB) and the aggregate amount of cash collections with respect to accounts receivable during the three prior calendar months.																			The amount that may be borrowed under the Revolving Line is the lower of (i) $3.75 million or (ii) 80% of the Company's eligible accounts receivable (as adjusted by SVB). Revolving Line outstanding amounts incur interest at a rate per annum equal to the Wall Street Journal Prime Rate plus 0.5%. The Company is also required to pay an unused Revolving Line facility fee monthly in arrears in an amount equal to 0.35% per annum of the average unused but available portion of the Revolving Line. The term loan portion of the SVB Loan Agreement has a maturity date of May 2, 2022, and the Revolving Line has a maturity date three years from the effective date, or November 13, 2021
Line of credit, percentage				0.50%
Silicon Valley Bank [Member] \| Prime Rate [Member]
Line of credit, percentage				5.00%																			0.50%
Silicon Valley Bank [Member] \| Maximum [Member]
Line of credit facility																															$ 4,000
Subsequent Event [Member]
Line of credit facility																														$ 350
Stockholder's equity increased		$ 47,000
Description for loans to qualifying businesses value and its term	As of April 20, 2020, the Company's PPP loan has not yet been approved, pending new legislation increasing the pool. The PPP provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The PPP loans and accrued interest are forgivable after eight weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the eight-week period. The unforgiven portion of the PPP loan is payable over two years at an interest rate of 1%, with a deferral of payments for the first six months. If the Company is successful in obtaining a PPP loan, we intend to use the proceeds for purposes consistent with the PPP and expect to meet the conditions for forgiveness of the loan.
Cash	$ 18,400
Subsequent Event [Member] \| Credit Facility [Member]
Cash																													$ 3,400
Subsequent Event [Member] \| Maximum [Member] \| Credit Facility [Member]
Cash	8,000																												8,000
Subsequent Event [Member] \| Minimum [Member] \| Credit Facility [Member]
Cash	4,000																												4,000
Subsequent Event [Member] \| Preferred Stock [Member]
Public offering generating net proceeds		$ 19,500
Sale of common stock		20,000
Security Purchase and Exchange Agreement [Member]
Line of credit facility																																$ 4,000
Equity Distribution Agreement [Member]
Public offering generating net proceeds			$ 4,800
ATM Agreement [Member]
Public offering generating net proceeds																							$ 8,000
Small Business Administration [Member] \| Subsequent Event [Member]
Loans payable																													3,500
Department of Health and Human Services [Member] \| Subsequent Event [Member]
Loans payable																													650
Proceeds from loans payable	650
Centers for Medicare & Medicaid Services [Member] \| Subsequent Event [Member]
Loans payable																													$ 2,100
Proceeds from loans payable	$ 2,100

XML 91 R57.htm IDEA: XBRL DOCUMENT

Discontinued Operations - Schedule of Discontinued Operations Amount Recognized in Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Accounts payable		$ 192
Accrued liabilities	766	726
Current liabilities from discontinued operations	766	918
Total liabilities	$ 766	$ 918

Amount classified as liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.

XML 92 R58.htm IDEA: XBRL DOCUMENT

Fair Value Measurements - Schedule of Financial Instrument Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Warrant liability	$ 82	$ 361
Fair value of liabilities	2,975	3,488
Fair Value Measurements [Member]
Warrant liability	82	361
Fair value of liabilities	2,975	3,488
Level 1 [Member]
Warrant liability
Fair value of liabilities
Level 2 [Member]
Warrant liability
Fair value of liabilities
Level 3 [Member]
Warrant liability	82	361
Fair value of liabilities	2,975	3,488
Asuran [Member]
Contingent consideration	2,893	3,127
Asuran [Member] \| Fair Value Measurements [Member]
Contingent consideration	2,893	3,127
Asuran [Member] \| Level 1 [Member]
Contingent consideration
Asuran [Member] \| Level 2 [Member]
Contingent consideration
Asuran [Member] \| Level 3 [Member]
Contingent consideration	$ 2,893	$ 3,127

XML 93 R59.htm IDEA: XBRL DOCUMENT

Fair Value Measurements - Schedule of Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Beginning Balance	$ 3,488
Payments	(630)
Accretion	440
Cancellation of Obligation/Conversions Exercises
Adjustment to Fair Value/Mark to Market	(323)
Ending Balance	2,975
Underwriter Warrants[Member]
Beginning Balance	361
Payments
Accretion
Cancellation of Obligation/Conversions Exercises
Adjustment to Fair Value/Mark to Market	(279)
Ending Balance	82
Asuran [Member]
Beginning Balance	3,127
Payments	(630)
Accretion	440
Cancellation of Obligation/Conversions Exercises
Adjustment to Fair Value/Mark to Market	(44)
Ending Balance	$ 2,893

XML 94 R60.htm IDEA: XBRL DOCUMENT

Property and Equipment (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 500	$ 200

XML 95 R61.htm IDEA: XBRL DOCUMENT

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Furniture and fixtures	$ 242	$ 62
Lab and office equipment	6,353	1,686
Computer equipment	339	172
Internal-use software	1,276	113
Leasehold improvements	506	175
Property and equipment	8,716	2,208
Less accumulated depreciation and amortization	(1,902)	(1,371)
Net property and equipment	$ 6,814	$ 837

XML 96 R62.htm IDEA: XBRL DOCUMENT

Goodwill and Other Intangible Assets (Details Narrative) - USD ($)	3 Months Ended										12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Dec. 31, 2019	Dec. 31, 2018	Jul. 15, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets											$ 15,600,000
Goodwills											8,433,000		$ 8,300,000
Identifiable intangible assets													$ 7,300,000
Amortization expense	$ 5,262,000	$ 5,178,000	$ 5,094,000	$ 4,500,000	$ 3,990,000	$ 3,480,000	$ 2,461,000	$ 1,951,000	$ 1,441,000	$ 118,000	$ 4,000,000	$ 3,600,000

XML 97 R63.htm IDEA: XBRL DOCUMENT

Goodwill and Other Intangible Assets - Schedule of Identifiable Intangible Assets Carrying Value (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Finite-lived Intangible Assets, Gross	$ 39,288	$ 31,988
Finite-lived Intangible Assets, Accumulated Amortization	(23,439)	(19,450)
Finite-lived Intangible Assets, Net Carrying Value	$ 15,849	12,538
CLIA Lab [Member]
Finite-lived Intangible Asset, Useful Life (Years)	2 years 3 months 19 days
Finite-lived Intangible Assets, Gross	$ 609	609
Asuragen Acquisition [Member] \| Thyroid [Member]
Finite-lived Intangible Asset, Useful Life (Years)	9 years
Finite-lived Intangible Assets, Gross	$ 8,519	8,519
RedPath Acquisition [Member] \| Pancreas Test [Member]
Finite-lived Intangible Asset, Useful Life (Years)	7 years
Finite-lived Intangible Assets, Gross	$ 16,141	16,141
RedPath Acquisition [Member] \| Barrett's Test [Member]
Finite-lived Intangible Asset, Useful Life (Years)	9 years
Finite-lived Intangible Assets, Gross	$ 6,719	6,719
BioPharma Acquisition [Member] \| Trademarks [Member]
Finite-lived Intangible Asset, Useful Life (Years)	10 years
Finite-lived Intangible Assets, Gross	$ 1,600
BioPharma Acquisition [Member] \| Customer Relationships [Member]
Finite-lived Intangible Asset, Useful Life (Years)	8 years
Finite-lived Intangible Assets, Gross	$ 5,700

XML 98 R64.htm IDEA: XBRL DOCUMENT

Goodwill and Other Intangible Assets - Schedule of Goodwill Carrying Valuel (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Balance Beginning
Goodwill acquired	8,273
Adjustments	160
Balance Ending	$ 8,433

XML 99 R65.htm IDEA: XBRL DOCUMENT

Goodwill and Other Intangible Assets - Schedule of Future Estimated Amortization Expense (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 4,871
2021	4,078
2022	2,156
2023	1,745
2024	$ 873

XML 100 R66.htm IDEA: XBRL DOCUMENT

Leases (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 02, 2019
Lease liabilities	$ 3,916
Finance lease liabilities	$ 307
Operating lease term	1 year
ASU 2016-02 [Member]
Right-of-use lease assets		$ 2,400
Lease liabilities		2,500
Cumulative adjustment to opening accumulated deficit		$ 100
Operating lease term		2 years 8 months 12 days
Weighted average discount rate leases percentage		6.00%
ASU 2016-02 [Member] \| BioPharma Acquisition [Member]
Right-of-use lease assets		$ 2,200
Lease liabilities		2,200
Finance lease assets		500
Finance lease liabilities		$ 500

XML 101 R67.htm IDEA: XBRL DOCUMENT

Leases - Schedule of Financing and Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Operating lease assets	$ 3,892
Total lease assets	4,890
Current financing lease liabilities	184
Current operating lease liabilities	1,321
Total current lease liabilities	1,505
Noncurrent financing lease liabilities	123
Noncurrent operating lease liabilities	2,591
Total long-term lease liabilities	2,714
Total lease liabilities	4,219
Property and Equipment, Net [Member]
Financing lease assets	998
Operating Lease Right of Use Assets [Member]
Operating lease assets	3,892
Other Accrued Expenses [Member]
Current financing lease liabilities	184
Current operating lease liabilities	1,321
Operating Lease Liabilities [Member]
Noncurrent financing lease liabilities	123
Noncurrent operating lease liabilities	$ 2,591

XML 102 R68.htm IDEA: XBRL DOCUMENT

Leases - Schedule of Maturities of Operating and Financing Lease Liabilties (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
2020	$ 1,472
2021	1,295
2022	1,223
2023	344
Total minimum lease payments	4,334
Less: amount of lease payments representing effects of discounting	418
Present value of future minimum lease payments	3,916
Less: current obligations under leases	1,321
Long-term lease obligations	2,591
2020	226
2021	120
2022	13
2023
Total minimum lease payments	359
Less: amount of lease payments representing effects of discounting	52
Present value of future minimum lease payments	307
Less: current obligations under leases	184
Long-term lease obligations	$ 123

XML 103 R69.htm IDEA: XBRL DOCUMENT

Retirement Plans (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Defined contribution plan, maximum annual contributions per employee, percent	50.00%
Defined contribution plan, employer matching contribution, percent	100.00%
Defined contribution plan employer matching contribution at fifty percent	50.00%
Contribution expense	$ 300	$ 200
Minimum [Member]
Defined contribution plan, employer matching contribution, percent	3.00%
Defined contribution plan employer matching contribution at fifty percent	3.00%
Maximum [Member]
Defined contribution plan employer matching contribution at fifty percent	5.00%

XML 104 R70.htm IDEA: XBRL DOCUMENT

Accrued Expenses and Long-term Liabilities - Schedule of Other Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Accrued royalties	$ 1,934	$ 1,399
Indemnification liability		875
Contingent consideration	502	434
Operating lease liability	1,321
Financing lease liability	184
Deferred revenue	457
Payable to CGI	888
Accrued sales and marketing - diagnostics	197
Accrued lab costs - diagnostics	163	150
Accrued professional fees	1,399	758
Taxes payable	403	285
Unclaimed property	565	565
All others	1,463	682
Total other accrued expenses	$ 9,476	$ 5,148

XML 105 R71.htm IDEA: XBRL DOCUMENT

Accrued Expenses and Long-term Liabilities - Schedule of Long Term Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Warrant liability	$ 82	$ 361
Uncertain tax positions	4,081	3,838
Deferred revenue	269
Other	141	120
Total other long-term liabilities	$ 4,573	$ 4,319

XML 106 R72.htm IDEA: XBRL DOCUMENT

Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Operating lease expire date description	expire at various dates through June 2023
Total expense	$ 1,300	$ 700
Contractual obligations terms	1 year

XML 107 R73.htm IDEA: XBRL DOCUMENT

Commitments and Contingencies - Schedule of Contractual Obligation, Fiscal Year Maturity (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating lease obligations, total	$ 4,334
Operating lease obligations, less than 1 year	1,472
Operating lease obligations, 1 to 3 years	2,518
Operating lease obligations, 3 to 5 years	344
Operating lease obligations, after 5 years
Operating leases future minimum, total	4,334
Operating leases future minimum, less than 1 year	1,472
Operating leases future minimum, 1 to 3 years	2,518
Operating leases future minimum, 3 to 5 years	344
Operating leases future minimum, after 5 years

XML 108 R74.htm IDEA: XBRL DOCUMENT

Equity (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended		24 Months Ended
	Oct. 16, 2019	Jul. 15, 2019	Jan. 25, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020	Sep. 20, 2019
Shares granted				132,545
Received net proceeds				$ 6,478
Proceeds from issuance of stock				$ 25,744
Preferred stock, shares issued				270	270
Preferred stock, shares outstanding				270	270
Underwriting Agreement [Member]
Aggregate of shares issued			9,333,334
Shares granted			1,400,000
Common stock price, per share			$ 7.50
Effective price per share			$ 6.975
Received net proceeds			$ 5,900
Security Purchase Agreement [Member] \| Investor [Member]
Business combination consideration shares	130
Business combination consideration amount	$ 13,000
Security Purchase Agreement [Member] \| Convertible Preferred Stock [Member]
Preferred price per share		$ 0.01
Preferred stock par/stated value		$ 100,000
Security Purchase Agreement [Member] \| Convertible Preferred Stock [Member] \| Maximum [Member]
Proceeds from preferred stock value		$ 27,000
Security Purchase Agreement [Member] \| 60 Newly Created Series A Preferred Stock [Member]
Business combination consideration shares		60
Business combination consideration amount		$ 6,000
Security Purchase Agreement [Member] \| 80 Newly Created Series A-1 Preferred Stock [Member]
Business combination consideration shares		80
Business combination consideration amount		$ 8,000
Proceeds from issuance of stock		$ 13,100
Equity Distribution Agreement [Member]
Received net proceeds						$ 2,000
Aggregate offering price							$ 4,800
Fixed percentage of commission							3.00%
Reverse stock split shares issued						97,817

XML 109 R75.htm IDEA: XBRL DOCUMENT

Warrants - Schedule of Warrants Outstanding and Warrants Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Warrants Issued	1,990,934
Warrants Exercised	(567,286)
Warrants Cancelled/Expired	(4,000)
Warrants	1,354,214	1,419,648
Private Placement Warrants[Member]
Description	Private Placement Warrants, issued January 25, 2017
Classification	Equity
Exercise Price	$ 46.90
Expiration Date	June 2022
Warrants Issued	85,500
Warrants Exercised
Warrants Cancelled/Expired
Warrants	85,500	85,500
RedPath Warrants[Member]
Description	RedPath Warrants, issued March 22, 2017
Classification	Equity
Exercise Price	$ 46.90
Expiration Date	September 2022
Warrants Issued	10,000
Warrants Exercised
Warrants Cancelled/Expired
Warrants	10,000	10,000
Underwriter Warrants[Member]
Description	Underwriters Warrants, issued June 21, 2017
Classification	Liability
Exercise Price	$ 13.20
Expiration Date	December 2022
Warrants Issued	57,500
Warrants Exercised
Warrants Cancelled/Expired	(4,000)
Warrants	53,500	53,500
Base & Overallotment Warrants [Member]
Description	Base & Overallotment Warrants, issued June 21, 2017
Classification	Equity
Exercise Price	$ 12.50
Expiration Date	June 2022
Warrants Issued	1,437,500
Warrants Exercised	(567,286)
Warrants Cancelled/Expired
Warrants	870,214	870,214
Vendor Warrants [Member]
Description	Vendor Warrants, issued August 6, 2017
Classification	Equity
Exercise Price	$ 12.50
Expiration Date	August 2020
Warrants Issued	15,000
Warrants Exercised
Warrants Cancelled/Expired
Warrants	15,000	15,000
Warrants Issued [Member]
Description	Warrants issued October 12, 2017
Classification	Equity
Exercise Price	$ 18.00
Expiration Date	April 2022
Warrants Issued	320,000
Warrants Exercised
Warrants Cancelled/Expired
Warrants	320,000	320,000
Underwriters Warrants [Member]
Description	Underwriters Warrants, issued January 25, 2019
Classification	Equity
Exercise Price	$ 9.40
Expiration Date	January 2022
Warrants Issued	65,434
Warrants Exercised
Warrants Cancelled/Expired
Warrants	65,434

XML 110 R76.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based compensation arrangements, options, grants in period, weighted average exercise price	$ 8.50	$ 9.30
Share-based compensation aggregate fair value of option	$ 500	$ 1,200
Weighted-average grant date fair value of options vested		$ 1.40
Aggregate fair value of restricted stock units	200	$ 100
Total unrecognized compensation cost related to unvested stock options and restricted stock units	$ 1,600
Stock Incentive Plan [Member]
Share-based compensation arrangement by share-based payment award, description	Stock options have been granted with an exercise price equal to the market value of the common stock on the date of grant, expire 10 years from the date they are granted, and generally vested over a one to three-year period for employees and members of the Board. Upon exercise, new shares will be issued by the Company. The Company granted stock options in 2017 which vest monthly over a one-year period. SARs are generally granted with a grant price equal to the market value of the common stock on the date of grant, vest one-third each year on the anniversary of the date of grant and expire five years from the date of grant. The restricted shares and restricted stock units ("RSUs") granted to employees generally have a three-year graded vesting period and are subject to accelerated vesting and forfeiture under certain circumstances. Restricted shares and RSUs granted to Board members generally have a three-year graded vesting period and are subject to accelerated vesting and forfeiture under certain circumstances.

XML 111 R77.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation - Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement [Abstract]
Risk-free interest rate	2.34%	2.71%
Expected life	5 years 10 months 25 days	6 years
Expected volatility	128.58%	127.18%
Dividend yield	0.00%	0.00%

XML 112 R78.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation - Schedule of Share-Based Compensation Arrangements by Share-Based Payment Award (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement [Abstract]
RSUs	$ 243	$ 301
Option	722	1,433
Total stock-based compensation expense	$ 965	$ 1,734

XML 113 R79.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation - Schedule of Stock Option Activity (Details)	12 Months Ended
	Dec. 31, 2019 USD ($) $ / shares shares
Share-based Payment Arrangement [Abstract]
Shares outstanding beginning balance \| shares	288,950
Shares granted \| shares	132,545
Shares exercised \| shares
Shares forfeited or expired \| shares	(5,817)
Shares outstanding ending balance \| shares	415,678
Shares exercisable ending balance \| shares	202,206
Shares vested and expected to vest \| shares	402,921
Weighted average grant price outstanding beginning balance \| $ / shares	$ 21.40
Weighted average grant price granted \| $ / shares	9.50
Weighted average grant price forfeited or expired \| $ / shares	387.10
Weighted average grant price outstanding ending balance \| $ / shares	12.50
Weighted average grant price exercisable ending balance \| $ / shares	15.20
Weighted average grant price vested and expected to vest \| $ / shares	$ 12.60
Weighted average remaining contractual period outstanding beginning balance	8 years 9 months 29 days
Weighted average remaining contractual period granted	9 years 3 months 19 days
Weighted average remaining contractual period exercised	0 years
Weighted average remaining contractual period forfeited or expired	0 years
Weighted average remaining contractual period outstanding ending balance	8 years 5 months 12 days
Weighted average remaining contractual period exercisable ending balance	7 years 10 months 28 days
Weighted average remaining contractual period vested and expected to vest	8 years 5 months 5 days
Aggregate instrinsic value outstanding beginning balance \| $
Aggregate instrinsic value granted \| $
Aggregate instrinsic value exercised \| $
Aggregate instrinsic value forfeited or expired \| $
Aggregate instrinsic value outstanding ending balance \| $
Aggregate instrinsic value exercisable ending balance \| $
Aggregate instrinsic value vested and expected to vest \| $

XML 114 R80.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation - Schedule of Non Vested Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement [Abstract]
Non-vested Shares outstanding beginning balance	134,089
Non-vested Shares granted	132,545
Non-vested Shares vested	(53,150)
Non-vested Shares forfeited
Non-vested Shares outstanding ending balance	213,484	134,089
Non-vested weighted average grant date fair value outstanding beginning balance	$ 9.30
Non-vested weighted average grant date fair value granted	8.50	$ 9.30
Non-vested weighted average grant date fair value exercised	9.00
Non-vested weighted average grant date fair value forfeited
Non-vested weighted average grant date fair value outstanding ending balance	$ 8.80	$ 9.30

XML 115 R81.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation - Schedule of Share-Based Compensation, Restricted Stock and Restricted Stock Units Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Non-vested Shares granted	1,990,934
Non-vested Shares Forfeited	4,000
Non-vested Aggregate Intrinsic Value Vested	$ 500	$ 1,200
Restricted Stock Units (RSUs) [Member]
Non-vested Shares beginning balance	36,224
Non-vested Shares granted	27,637
Non-vested Shares Vested	(14,486)
Non-vested Shares Forfeited
Non-vested Shares ending balance	49,375	36,224
Non-vested Weighted Average Grant Date Fair Value beginning balance	$ 11.70
Non-vested Weighted Average Grant Date Fair Value Granted	9.80
Non-vested Weighted Average Grant Date Fair Value Vested	13.70
Non-vested Weighted Average Grant Date Fair Value Forfeited
Non-vested Weighted Average Grant Date Fair Value Ending balance	$ 10.00	$ 11.70
Non-vested Average Remaining Vesting Period Beginning balance	1 year 4 months 13 days
Non-vested Average Remaining Vesting Period Granted	0 years
Non-vested Average Remaining Vesting Period Vested	0 years
Non-vested Average Remaining Vesting Period Forfeited	0 years
Non-vested Average Remaining Vesting Period Ending balance	1 year 1 month 9 days
Non-vested Aggregate Intrinsic Value Beginning balance	$ 289,758
Non-vested Aggregate Intrinsic Value Granted
Non-vested Aggregate Intrinsic Value Vested
Non-vested Aggregate Intrinsic Value Forfeited
Non-vested Aggregate Intrinsic Value Ending balance	$ 246,875	$ 289,758

XML 116 R82.htm IDEA: XBRL DOCUMENT

Revenue Sources (Details Narrative) - Sales Revenue, Net [Member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenue from continuing operations	10.00%	10.00%
Medicare [Member]
Revenue from continuing operations	44.00%	41.00%

XML 117 R83.htm IDEA: XBRL DOCUMENT

Revenue Sources - Schedule of Revenue by Major Customers (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenue	$ 24,220	$ 21,896
Medicare Customer [Member]
Revenue	10,605	9,114
Commercial Payors Customer [Member]
Revenue	7,589	4,079
Client Billings Customer [Member]
Revenue	3,521	3,621
Medicare Advantage Customer [Member]
Revenue	$ 1,912	$ 3,011

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
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-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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+ Details

XML 118 R84.htm IDEA: XBRL DOCUMENT

Income Taxes (Details Narrative) - USD ($)	3 Months Ended								12 Months Ended		36 Months Ended
Income Taxes (Details Narrative) - USD ($)	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019
Federal net income loss percentage									Under current federal income tax law, federal NOLs incurred in tax years beginning after December 31, 2017 may be carried forward indefinitely, but the deductibility of such federal NOLs is limited to 80% of Federal Taxable Income, and current state net operating losses not utilized begin to expire this year.
Unrecognized tax benefits	$ 800,000				$ 800,000				$ 800,000	$ 800,000	$ 800,000
Income tax examination penalties and interest expense									300,000	200,000
Income tax examination penalties and interest accrued	3,300,000				$ 3,000,000				$ 3,300,000	$ 3,000,000	3,300,000
Income tax examination, description									The Tax Cuts and Jobs Act (the "TCJA") was enacted on December 22, 2017 and became effective for tax years beginning after December 31, 2017. The TCJA had significant changes to U.S. tax law, lowering U.S. corporate income tax rates, implementing a territorial tax system, imposing a one-time transition tax on deemed repatriated earnings of foreign subsidiaries and modified the taxation of other income and expense items. The TCJA reduces the U.S. corporate income tax rate from 34% to 21%, effective January 1, 2018. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse. As a result of the reduction in the U.S. corporate income tax rate from 34% to 21% under the TCJA, we revalued deferred tax assets, net as of December 31, 2017.
Us corporate tax percentage									21.00%	21.00%
Deferred tax assets	22,768,303								$ 22,768,303		22,768,303
Valuation allowance	$ 22,768,303								22,768,303		$ 22,768,303
Common Stock [Member]
Number of common stock issued, shares	5,000		10,000	9,000	40,000	10,000	33,000	4,000			3,700,000
Preferred Stock [Member]
Number of common stock issued, shares											3,470,000
Federal [Member]
Operating loss carryforwards	$ 210,100,000								210,100,000		$ 210,100,000
State and Local Jurisdiction [Member]
Operating loss carryforwards	$ 92,200,000								$ 92,200,000		$ 92,200,000

XML 119 R85.htm IDEA: XBRL DOCUMENT

Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Federal	$ (46)	$ (2)
State		20
Total current	(46)	18
Federal	11
State	7
Total deferred	18
Benefit from income taxes	$ (28)	$ 18

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.