Segment Reporting

9 Months Ended

Sep. 30, 2017

Segment Reporting and Geographical Information [Abstract]

Segment Reporting

4.    Segment Reporting

The Company currently operates in two reportable segments: body-worn devices and hearing health direct-to-consumer. The nature of distribution and services has been deemed separately identifiable. Therefore, segment reporting has been applied.

Income (loss) from operations is total net revenues less cost of sales and operating expenses. Identifiable assets by industry segment include assets directly identifiable with those operations. The accounting policies applied to determine segment information are the same as those described in the summary of significant accounting policies described in Note 1 to the financial statements contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. The Company evaluates the performance of each segment based on income and loss from continuing operations before income taxes. The following table summarizes data by industry segment:

At and for the Three Months Ended September 30, 2017	Body Worn Devices	Hearing Health Direct-to-Consumer	Total
Revenue, net	$                     22,271	$                       1,763	$                     24,034
Income (loss) from continuing operations	1,121	(204)	917
Identifiable assets (excluding goodwill)	29,883	5,404	35,287
Goodwill	9,551	1,004	10,555
Depreciation and amortization	506	48	554
Capital expenditures	350	16	366
At and for the Nine Months Ended September 30, 2017	Body Worn Devices	Hearing Health Direct-to-Consumer	Total
Revenue, net	$                     61,495	$                       4,588	$                     66,083
Income (loss) from continuing operations	1,736	(1,085)	651
Identifiable assets (excluding goodwill)	29,883	5,404	35,287
Goodwill	9,551	1,004	10,555
Depreciation and amortization	1,500	159	1,659
Capital expenditures	836	148	984