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Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Cash flows from operating activities    
Net loss $ (46,867) $ (4,480)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 9 218
Stock-based compensation 6,971 586
Interest expense 863 0
Deferred income taxes 65 (6,255)
Tax benefit from therapeutic option right 0 (996)
Revaluation of contingent royalty obligation to Evolus Founders, a related party 10,500 0
Changes in assets and liabilities:    
Prepaid expenses and other current assets (992) (160)
Accounts payable 1,275 (2,432)
Accrued expenses 2,733 303
Deferred rent (13) (6)
Other assets (211) 0
Net cash used in operating activities (25,667) (13,222)
Cash flows from investing activities    
Purchases of property and equipment (9) 0
Net cash used in investing activities (9) 0
Cash flows from financing activities    
Proceeds from initial public offering, net of underwriting fees 56,330 0
Proceeds from follow-on offering, net of underwriting fees 67,680 0
Related party borrowings 1,127 14,321
Payments on related party borrowings (5,000) 0
Payments for offering costs (1,060) (1,286)
Tax withholding paid on behalf of employees for stock-based awards (239) 0
Net cash provided by financing activities 118,838 13,035
Change in cash and restricted cash 93,162 (187)
Cash and restricted cash, beginning of period 0 187
Cash, end of period 93,162 0
Noncash financing activities:    
Related party receivable 73,690 (72,639)
Related party borrowings (68,767) 0
Note obligation (140,688) 138,687
Contingent royalty obligation payable to Evolus Founders, a related party 39,700 0
Contingent promissory note payable to Evolus Founders, a related party 16,042 0
Capital contribution from Parent, convertible note write-off 66,998 0
Capital distribution to Parent 0 (66,048)
Capital contribution from Parent, forgiveness of related party borrowings 13,188 0
Capital contribution from Parent - therapeutic option right, net of tax 0 1,505
Deferred offering costs accrued, unpaid 0 (839)
Deferred offering costs (2,885) 0
Accounts payable, paid by Parent $ (163) $ 0