v3.21.2

CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenue	$ 0	$ 0	$ 0	$ 0
Operating expenses:
Research and development	1,596	1,152	3,052	2,294
Sales and marketing	1,168	35	1,879	86
Depreciation	151	71	242	142
General and administrative	5,000	1,880	7,972	3,891
Total operating expenses	7,915	3,138	13,145	6,413
Loss from operations	(7,915)	(3,138)	(13,145)	(6,413)
Other income:
Interest income	27	2	80	6
Total other income	27	2	80	6
Net loss	$ (7,888)	$ (3,136)	$ (13,065)	$ (6,407)
Net loss per common share, basic (in dollars per share)	$ (0.37)	$ (0.19)	$ (0.61)	$ (0.38)
Net loss per common share, diluted (in dollars per share)	$ (0.37)	$ (0.19)	$ (0.61)	$ (0.38)
Weighted average number of common shares outstanding, basic (in shares)	21,405,452	16,858,367	21,444,443	16,819,789
Weighted average number of common shares outstanding, diluted (in shares)	21,405,452	16,858,367	21,444,443	16,819,789

The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585

Soliton, Inc. 10-Q