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Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Cash flows from operating activities    
Net loss $ (90,034) $ (46,867)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 4,132 9
Stock-based compensation 9,518 6,971
Provisions for rebate and coupon programs 12,325 0
Provision for bad debts 387 0
Amortization of discount on short-term investments (1,038) 0
Amortization of operating lease right-of-use assets 873  
Amortization of debt discount and issuance costs 2,156 863
Deferred income taxes (15,055) 65
Revaluation of contingent royalty obligation to Evolus Founders 4,160 10,500
Changes in assets and liabilities:    
Inventories (4,482) 0
Prepaid expenses and other current assets (11,048) 0
Prepaid expenses and other current assets (1,874) (992)
Accounts payable 183 1,275
Accrued expenses (2,742) 2,733
Operating lease liabilities (654)  
Deferred rent 0 (13)
Other assets (190) (211)
Net cash used in operating activities (93,383) (25,667)
Cash flows from investing activities    
Purchases of property and equipment (345) (9)
Additions to capitalized software (4,222) 0
Purchases of short-term investments (113,867) 0
Maturities of short-term investments 95,000 0
Net cash used in investing activities (23,434) (9)
Cash flows from financing activities    
Payment of contingent royalty obligation to Evolus Founders (9,677) 0
Milestone payment for intangible assets (3,000) 0
Proceeds from issuance of long-term debt, net of discounts 73,906 0
Payments for debt issuance costs (2,205) 0
Payment for debt obligation (1,044) 0
Proceeds from initial public offering, net of underwriting fees 0 56,330
Proceeds from follow-on offering, net of underwriting fees 73,315 67,680
Payments for offering costs (203) (1,060)
Related party borrowings 0 1,127
Payments on related party borrowings 0 (5,000)
Issuance of common stock in connection with incentive equity plan 2,455 (239)
Net cash provided by financing activities 133,547 118,838
Change in cash and cash equivalents 16,730 93,162
Cash and cash equivalents, beginning of period 93,162 0
Cash and cash equivalents, end of period 109,892 93,162
Supplemental disclosure of cash flow information    
Cash paid for interest 5,166 0
Cash paid for operating leases 923  
Non-cash investing and financing information:    
Related party receivable 0 73,690
Related party borrowings 0 (68,767)
Note obligation 0 (140,688)
Contingent royalty obligation payable to Evolus Founders 0 39,700
Contingent promissory note payable to Evolus Founders 0 16,042
Capital contribution from Parent, convertible note write-off 0 66,998
Capital contribution from Parent, forgiveness of related party borrowings 0 13,188
Deferred offering costs 0 (2,885)
Accounts payable, paid by Parent 0 (163)
Operating lease right-of-use assets obtained in exchange for operating lease liabilities 5,566  
Landlord paid tenant improvements 781 0
Financed D & O insurance payment 1,561 0
Capitalized software recorded in accounts payable and accrued expenses 87 0
Accrued offering costs, unpaid $ (90) $ 0