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STRATA Skin Sciences, Inc. – ‘10-K’ for 12/31/23 – ‘EX-101.PRE’

On:  Wednesday, 3/27/24, at 8:06pm ET   ·   As of:  3/28/24   ·   For:  12/31/23   ·   Accession #:  1140361-24-15754   ·   File #:  0-51481

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/28/24  STRATA Skin Sciences, Inc.        10-K       12/31/23   92:9.5M                                   Broadridge Fin’l So… Inc

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.79M 
 2: EX-4.2      Instrument Defining the Rights of Security Holders  HTML     59K 
 3: EX-10.26    Material Contract                                   HTML     58K 
 4: EX-10.39    Material Contract                                   HTML     44K 
 5: EX-23.1     Consent of Expert or Counsel                        HTML     26K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     34K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     34K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     30K 
14: R1          Document and Entity Information                     HTML     97K 
15: R2          Consolidated Balance Sheets                         HTML    134K 
16: R3          Consolidated Balance Sheets (Parenthetical)         HTML     50K 
17: R4          Consolidated Statements of Operations               HTML    112K 
18: R5          Consolidated Statements of Changes in               HTML     66K 
                Stockholders' Equity                                             
19: R6          Consolidated Statements of Cash Flows               HTML    137K 
20: R7          Organization and Nature of Business                 HTML     38K 
21: R8          Basis of Presentation and Summary of Significant    HTML    128K 
                Accounting Policies                                              
22: R9          Asset Acquisition                                   HTML     48K 
23: R10         Fair Value Measurements                             HTML     30K 
24: R11         Inventories                                         HTML     33K 
25: R12         Property and Equipment, net                         HTML     39K 
26: R13         Leases                                              HTML     40K 
27: R14         Intangible Assets and Goodwill                      HTML     60K 
28: R15         Accrued Expenses and Other Current Liabilities      HTML     35K 
29: R16         Long-term Debt                                      HTML     51K 
30: R17         Commitments and Contingencies                       HTML     46K 
31: R18         Stockholders' Equity                                HTML     43K 
32: R19         Stock-Based Compensation                            HTML     85K 
33: R20         Income Taxes                                        HTML     84K 
34: R21         Business and Geographical Reporting Segments        HTML    115K 
35: R22         Subsequent Events                                   HTML     29K 
36: R23         Insider Trading Arrangements                        HTML     32K 
37: R24         Basis of Presentation and Summary of Significant    HTML    184K 
                Accounting Policies (Policies)                                   
38: R25         Basis of Presentation and Summary of Significant    HTML     77K 
                Accounting Policies (Tables)                                     
39: R26         Asset Acquisition (Tables)                          HTML     41K 
40: R27         Inventories (Tables)                                HTML     34K 
41: R28         Property and Equipment, net (Tables)                HTML     38K 
42: R29         Leases (Tables)                                     HTML     35K 
43: R30         Intangible Assets and Goodwill (Tables)             HTML     65K 
44: R31         Accrued Expenses and Other Current Liabilities      HTML     35K 
                (Tables)                                                         
45: R32         Long-term Debt (Tables)                             HTML     33K 
46: R33         Stock-Based Compensation (Tables)                   HTML     78K 
47: R34         Income Taxes (Tables)                               HTML     82K 
48: R35         Business and Geographical Reporting Segments        HTML    116K 
                (Tables)                                                         
49: R36         Organization and Nature of Business (Details)       HTML     42K 
50: R37         Basis of Presentation and Summary of Significant    HTML     52K 
                Accounting Policies, Concentrations of Credit Risk               
                and Major Customers (Details)                                    
51: R38         Basis of Presentation and Summary of Significant    HTML     29K 
                Accounting Policies, Cash and Cash Equivalents                   
                (Details)                                                        
52: R39         Basis of Presentation and Summary of Significant    HTML     35K 
                Accounting Policies, Restricted Cash (Details)                   
53: R40         Basis of Presentation and Summary of Significant    HTML     33K 
                Accounting Policies, Property and Equipment, net                 
                (Details)                                                        
54: R41         Basis of Presentation and Summary of Significant    HTML     31K 
                Accounting Policies, Intangible Assets (Details)                 
55: R42         Basis of Presentation and Summary of Significant    HTML     36K 
                Accounting Policies, Goodwill (Details)                          
56: R43         Basis of Presentation and Summary of Significant    HTML     28K 
                Accounting Policies, Impairment of Long-Lived                    
                Assets and Intangibles (Details)                                 
57: R44         Basis of Presentation and Summary of Significant    HTML     48K 
                Accounting Policies, Accrued Warranty Costs                      
                (Details)                                                        
58: R45         Basis of Presentation and Summary of Significant    HTML     39K 
                Accounting Policies, Revenue Recognition (Details)               
59: R46         Basis of Presentation and Summary of Significant    HTML     35K 
                Accounting Policies, Revenue Recognition,                        
                Disaggregation of Revenue (Details)                              
60: R47         Basis of Presentation and Summary of Significant    HTML     49K 
                Accounting Policies, Revenue Recognition, Future                 
                Undiscounted Fixed Treatment Code Payments                       
                (Details)                                                        
61: R48         Basis of Presentation and Summary of Significant    HTML     42K 
                Accounting Policies, Revenue Recognition,                        
                Remaining Performance Obligation (Details)                       
62: R49         Basis of Presentation and Summary of Significant    HTML     34K 
                Accounting Policies, Revenue Recognition, Contract               
                Liabilities (Details)                                            
63: R50         Basis of Presentation and Summary of Significant    HTML     28K 
                Accounting Policies, Advertising Costs (Details)                 
64: R51         Basis of Presentation and Summary of Significant    HTML     36K 
                Accounting Policies, Net Loss Per Share (Details)                
65: R52         Asset Acquisition (Details)                         HTML     98K 
66: R53         Inventories (Details)                               HTML     32K 
67: R54         Property and Equipment, net (Details)               HTML     47K 
68: R55         Leases (Details)                                    HTML     60K 
69: R56         Intangible Assets and Goodwill, Components of       HTML     52K 
                Intangible Assets (Details)                                      
70: R57         Intangible Assets and Goodwill, Estimated Future    HTML     37K 
                Amortization Expense for Intangible Assets                       
                (Details)                                                        
71: R58         Intangible Assets and Goodwill, Components of       HTML     37K 
                Goodwill (Details)                                               
72: R59         Accrued Expenses and Other Current Liabilities      HTML     37K 
                (Details)                                                        
73: R60         Long-term Debt, Senior Term Facility (Details)      HTML    153K 
74: R61         Long-term Debt, Future Minimum Principal Payments   HTML     46K 
                (Details)                                                        
75: R62         Commitments and Contingencies (Details)             HTML     59K 
76: R63         Stockholders' Equity, Preferred Stock and Common    HTML     55K 
                Stock (Details)                                                  
77: R64         Stockholders' Equity, Outstanding Common Stock      HTML     31K 
                Warrants (Details)                                               
78: R65         Stock-Based Compensation, Summary (Details)         HTML     47K 
79: R66         Stock-Based Compensation, Share-based Compensation  HTML     33K 
                Expense (Details)                                                
80: R67         Stock-Based Compensation, Stock Options (Details)   HTML     80K 
81: R68         Stock-Based Compensation, Fair Value Assumptions    HTML     36K 
                (Details)                                                        
82: R69         Stock-Based Compensation, Restricted Stock Units    HTML     59K 
                (Details)                                                        
83: R70         Income Taxes (Details)                              HTML    116K 
84: R71         Business and Geographical Reporting Segments,       HTML     98K 
                Results of Operations from Business Segments                     
                (Details)                                                        
85: R72         Business and Geographical Reporting Segments,       HTML     36K 
                Depreciation and Amortization by Reportable                      
                Segment (Details)                                                
86: R73         Business and Geographical Reporting Segments,       HTML     56K 
                Disaggregation of Revenue by Geographical Region                 
                (Details)                                                        
87: R74         Business and Geographical Reporting Segments,       HTML     47K 
                Total Assets by Reportable Segment (Details)                     
89: XML         IDEA XML File -- Filing Summary                      XML    171K 
92: XML         XBRL Instance -- ef20015284_10k_htm                  XML   1.88M 
88: EXCEL       IDEA Workbook of Financial Report Info              XLSX    166K 
10: EX-101.CAL  XBRL Calculations -- sskn-20231231_cal               XML    221K 
11: EX-101.DEF  XBRL Definitions -- sskn-20231231_def                XML    876K 
12: EX-101.LAB  XBRL Labels -- sskn-20231231_lab                     XML   2.14M 
13: EX-101.PRE  XBRL Presentations -- sskn-20231231_pre              XML   1.35M 
 9: EX-101.SCH  XBRL Schema -- sskn-20231231                         XSD    208K 
90: JSON        XBRL Instance as JSON Data -- MetaLinks              557±   832K 
91: ZIP         XBRL Zipped Folder -- 0001140361-24-015754-xbrl      Zip    510K 


‘EX-101.PRE’   —   XBRL Presentations — sskn-20231231_pre


This Exhibit is an XBRL File.


                                                                                                                                                                                
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfGoodwillTable" xlink:to="ValuationTechniqueAxis" xlink:title="presentation: ScheduleOfGoodwillTable to ValuationTechniqueAxis" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GoodwillAbstract" xlink:to="NumberOfReportingUnits" xlink:title="presentation: GoodwillAbstract to NumberOfReportingUnits" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GoodwillAbstract" xlink:to="GoodwillImpairmentLoss" xlink:title="presentation: GoodwillAbstract to GoodwillImpairmentLoss" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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<link:loc xlink:type="locator" xlink:href="sskn-20231231.xsd#sskn_ExtendedProductWarrantyTerm" xlink:label="ExtendedProductWarrantyTerm" xlink:title="ExtendedProductWarrantyTerm"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeAxis" xlink:to="RangeMember" xlink:title="presentation: RangeAxis to RangeMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeasesIncomeStatementLeaseRevenueAbstract" xlink:label="OperatingLeasesIncomeStatementLeaseRevenueAbstract" xlink:title="OperatingLeasesIncomeStatementLeaseRevenueAbstract"/>
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeFinanceLeaseRenewalTerm1" xlink:label="LesseeFinanceLeaseRenewalTerm1" xlink:title="LesseeFinanceLeaseRenewalTerm1"/>
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<link:loc xlink:type="locator" xlink:href="sskn-20231231.xsd#sskn_GeographicDistributionOtherForeignMember" xlink:label="GeographicDistributionOtherForeignMember" xlink:title="GeographicDistributionOtherForeignMember"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SegmentGeographicalDomain" xlink:to="GeographicDistributionOtherForeignMember" xlink:title="presentation: SegmentGeographicalDomain to GeographicDistributionOtherForeignMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
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<link:loc xlink:type="locator" xlink:href="sskn-20231231.xsd#sskn_DermatologyProceduresEquipmentMember" xlink:label="DermatologyProceduresEquipmentMember" xlink:title="DermatologyProceduresEquipmentMember"/>
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentsGeographicalAreasAbstract" xlink:label="SegmentsGeographicalAreasAbstract" xlink:title="SegmentsGeographicalAreasAbstract"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="RevenueFromContractWithCustomerExcludingAssessedTax" xlink:title="RevenueFromContractWithCustomerExcludingAssessedTax"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:to="RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" xlink:title="presentation: ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable to RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:label="ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:title="ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsAxis" xlink:label="ConsolidationItemsAxis" xlink:title="ConsolidationItemsAxis"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsDomain" xlink:label="ConsolidationItemsDomain" xlink:title="ConsolidationItemsDomain"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingSegmentsMember" xlink:label="OperatingSegmentsMember" xlink:title="OperatingSegmentsMember"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidationItemsDomain" xlink:to="OperatingSegmentsMember" xlink:title="presentation: ConsolidationItemsDomain to OperatingSegmentsMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MaterialReconcilingItemsMember" xlink:label="MaterialReconcilingItemsMember" xlink:title="MaterialReconcilingItemsMember"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidationItemsDomain" xlink:to="MaterialReconcilingItemsMember" xlink:title="presentation: ConsolidationItemsDomain to MaterialReconcilingItemsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:to="ConsolidationItemsAxis" xlink:title="presentation: ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable to ConsolidationItemsAxis" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis" xlink:label="StatementGeographicalAxis" xlink:title="StatementGeographicalAxis"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain" xlink:label="SegmentGeographicalDomain" xlink:title="SegmentGeographicalDomain"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonUsMember" xlink:label="NonUsMember" xlink:title="NonUsMember"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SegmentGeographicalDomain" xlink:to="NonUsMember" xlink:title="presentation: SegmentGeographicalDomain to NonUsMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementGeographicalAxis" xlink:to="SegmentGeographicalDomain" xlink:title="presentation: StatementGeographicalAxis to SegmentGeographicalDomain" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:to="StatementGeographicalAxis" xlink:title="presentation: ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable to StatementGeographicalAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="StatementBusinessSegmentsAxis" xlink:title="StatementBusinessSegmentsAxis"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain" xlink:label="SegmentDomain" xlink:title="SegmentDomain"/>
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<link:loc xlink:type="locator" xlink:href="sskn-20231231.xsd#sskn_DermatologyProceduresEquipmentMember" xlink:label="DermatologyProceduresEquipmentMember" xlink:title="DermatologyProceduresEquipmentMember"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementBusinessSegmentsAxis" xlink:to="SegmentDomain" xlink:title="presentation: StatementBusinessSegmentsAxis to SegmentDomain" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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</link:linkbase>


21 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/21/24  STRATA Skin Sciences, Inc.        8-K:1,2,9   2/20/24   12:448K                                   Broadridge Fin’l So… Inc
10/30/23  STRATA Skin Sciences, Inc.        8-K:5,9    10/26/23   15:625K                                   Broadridge Fin’l So… Inc
 8/09/23  STRATA Skin Sciences, Inc.        10-Q        6/30/23   71:7.8M                                   Broadridge Fin’l So… Inc
 7/06/23  STRATA Skin Sciences, Inc.        8-K:1,2,9   6/30/23   15:1.5M                                   Broadridge Fin’l So… Inc
 5/11/22  STRATA Skin Sciences, Inc.        10-Q        3/31/22   71:6.1M                                   Broadridge Fin’l So… Inc
 3/21/22  STRATA Skin Sciences, Inc.        10-K       12/31/21   91:9M                                     Broadridge Fin’l So… Inc
 1/10/22  STRATA Skin Sciences, Inc.        8-K:1,3,8,9 1/10/22   12:587K
10/18/21  STRATA Skin Sciences, Inc.        8-K:1,9    10/15/21   12:518K
10/04/21  STRATA Skin Sciences, Inc.        8-K:1,2,3,5 9/30/21   16:1.4M
 8/17/21  STRATA Skin Sciences, Inc.        8-K:1,9     8/16/21   11:692K
 6/02/21  STRATA Skin Sciences, Inc.        DEF 14A     7/07/21    1:2.1M                                   Broadridge Fin’l So… Inc
 3/01/21  STRATA Skin Sciences, Inc.        8-K:5,8,9   2/24/21    5:206K                                   Donnelley … Solutions/FA
 8/11/20  STRATA Skin Sciences, Inc.        8-K:2,7,8,9 8/11/20    3:404K
10/03/18  STRATA Skin Sciences, Inc.        8-K:1,2,9  10/03/18    2:454K
 4/02/18  STRATA Skin Sciences, Inc.        8-K:1,5,8,9 4/02/18   10:1.9M
11/14/16  STRATA Skin Sciences, Inc.        10-Q        9/30/16   69:7M
 3/15/16  STRATA Skin Sciences, Inc.        10-K       12/31/15   84:8.5M
 1/08/16  STRATA Skin Sciences, Inc.        8-K:5,9     1/08/16    3:262K
 3/17/14  STRATA Skin Sciences, Inc.        10-K       12/31/13   80:5.2M                                   Donnelley … Solutions/FA
 5/26/10  STRATA Skin Sciences, Inc.        S-3         5/27/10    4:285K                                   Donnelley … Solutions/FA
 8/08/05  STRATA Skin Sciences, Inc.        S-1/A¶                13:1.6M                                   Donnelley … Solutions/FA
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