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Biolase, Inc – ‘10-Q’ for 6/30/13 – ‘XML.R19’

On:  Friday, 8/9/13, at 5:16pm ET   ·   For:  6/30/13   ·   Accession #:  1564590-13-300   ·   File #:  0-19627

Previous ‘10-Q’:  ‘10-Q’ on 5/10/13 for 3/31/13   ·   Next:  ‘10-Q’ on 11/12/13 for 9/30/13   ·   Latest:  ‘10-Q’ on 11/9/23 for 9/30/23

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

 8/09/13  Biolase, Inc                      10-Q        6/30/13  111:10M                                    ActiveDisclosure/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    512K 
 2: EX-10       Ex-10.1                                             HTML     73K 
 3: EX-10       Ex-10.2                                             HTML     67K 
 4: EX-10       Ex-10.3                                             HTML     36K 
 5: EX-31       Ex-31.1                                             HTML     37K 
 6: EX-31       Ex-31.2                                             HTML     37K 
 7: EX-32       Ex-32.1                                             HTML     31K 
 8: EX-32       Ex-32.2                                             HTML     31K 
108: R1          Document and Entity Information                     HTML     51K  
64: R2          Consolidated Balance Sheets                         HTML    146K 
60: R3          Consolidated Balance Sheets (Parenthetical)         HTML     58K 
18: R4          Consolidated Statements Of Operations And           HTML    116K 
                Comprehensive Loss                                               
63: R5          Consolidated Statements Of Cash Flows               HTML    145K 
40: R6          Basis of Presentation                               HTML     54K 
89: R7          Recent Accounting Pronouncements                    HTML     40K 
42: R8          Stock-Based Awards and Per Share Information        HTML    220K 
47: R9          Inventory                                           HTML     46K 
19: R10         Property, Plant, and Equipment                      HTML     62K 
44: R11         Intangible Assets and Goodwill                      HTML    104K 
88: R12         Accrued Liabilities and Deferred Revenue            HTML    119K 
82: R13         Lines Of Credit and Other Borrowings                HTML     55K 
61: R14         Commitments and Contingencies                       HTML     45K 
101: R15         Segment Information                                 HTML     65K  
86: R16         Concentrations                                      HTML     38K 
17: R17         Income Taxes                                        HTML     49K 
22: R18         Subsequent Events                                   HTML     38K 
100: R19         Accounting Policies (Policies)                      HTML    112K  
105: R20         Stock-Based Awards and Per Share Information        HTML    200K  
                (Tables)                                                         
110: R21         Inventory (Tables)                                  HTML     43K  
103: R22         Property, Plant, and Equipment (Tables)             HTML     59K  
74: R23         Intangible Assets and Goodwill (Tables)             HTML     96K 
20: R24         Accrued Liabilities and Deferred Revenue (Tables)   HTML    124K 
39: R25         Segment Information (Tables)                        HTML     56K 
29: R26         Basis of Presentation - Additional Information      HTML     54K 
                (Detail)                                                         
28: R27         Classification of Compensation Expense Associated   HTML     39K 
                with Share-Based Payments (Detail)                               
49: R28         Assumptions Used in Estimating Fair Value of Stock  HTML     42K 
                Options Granted (Detail)                                         
73: R29         Summary of Option Activity (Detail)                 HTML     82K 
84: R30         Cash Proceeds Along with Fair Value Disclosures     HTML     49K 
                Related to grants Exercises and Vesting Options                  
                (Detail)                                                         
34: R31         Stock Based Awards and Per Share Information -      HTML    109K 
                Additional Information (Detail)                                  
50: R32         Components of Inventory (Detail)                    HTML     42K 
95: R33         Inventory - Additional Information (Detail)         HTML     35K 
31: R34         Summary of Property, Plant, and Equipment (Detail)  HTML     46K 
79: R35         Property, Plant, and Equipment - Additional         HTML     32K 
                Information (Detail)                                             
80: R36         Intangible Assets Related to Accumulated            HTML     62K 
                Amortization and Goodwill (Detail)                               
53: R37         Intangible Assets and Goodwill - Additional         HTML     34K 
                Information (Detail)                                             
27: R38         Components of Accrued Liabilities (Detail)          HTML     53K 
76: R39         Changes In Initial Product Warranty Accrual and     HTML     48K 
                Expenses Under Initial and Extended Warranties                   
                (Detail)                                                         
33: R40         Summary of Deferred Revenue (Detail)                HTML     47K 
48: R41         Lines of Credit and Other Borrowings - Additional   HTML     97K 
                Information (Detail)                                             
85: R42         Commitments and Contingencies - Additional          HTML     48K 
                Information (Detail)                                             
36: R43         Summary of Net Revenue by Geographic Location       HTML     35K 
                (Detail)                                                         
75: R44         Segment Information - Additional Information        HTML     40K 
                (Detail)                                                         
59: R45         Concentrations - Additional Information (Detail)    HTML     48K 
30: R46         Income Taxes - Additional Information (Detail)      HTML     69K 
91: R47         Subsequent Events - Additional Information          HTML     45K 
                (Detail)                                                         
58: XML         IDEA XML File -- Filing Summary                      XML    113K 
111: XML.R1      Document and Entity Information                      XML    138K  
46: XML.R2      Consolidated Balance Sheets                          XML    354K 
72: XML.R3      Consolidated Balance Sheets (Parenthetical)          XML    139K 
57: XML.R4      Consolidated Statements Of Operations And            XML    423K 
                Comprehensive Loss                                               
54: XML.R5      Consolidated Statements Of Cash Flows                XML    391K 
16: XML.R6      Basis of Presentation                                XML     61K 
66: XML.R7      Recent Accounting Pronouncements                     XML     49K 
15: XML.R8      Stock-Based Awards and Per Share Information         XML    237K 
35: XML.R9      Inventory                                            XML     57K 
52: XML.R10     Property, Plant, and Equipment                       XML     73K 
43: XML.R11     Intangible Assets and Goodwill                       XML    117K 
37: XML.R12     Accrued Liabilities and Deferred Revenue             XML    134K 
92: XML.R13     Lines Of Credit and Other Borrowings                 XML     65K 
45: XML.R14     Commitments and Contingencies                        XML     52K 
104: XML.R15     Segment Information                                  XML     74K  
69: XML.R16     Concentrations                                       XML     49K 
67: XML.R17     Income Taxes                                         XML     57K 
71: XML.R18     Subsequent Events                                    XML     49K 
32: XML.R19     Accounting Policies (Policies)                       XML    159K 
62: XML.R20     Stock-Based Awards and Per Share Information         XML    232K 
                (Tables)                                                         
83: XML.R21     Inventory (Tables)                                   XML     54K 
87: XML.R22     Property, Plant, and Equipment (Tables)              XML     71K 
94: XML.R23     Intangible Assets and Goodwill (Tables)              XML    110K 
51: XML.R24     Accrued Liabilities and Deferred Revenue (Tables)    XML    148K 
26: XML.R25     Segment Information (Tables)                         XML     68K 
98: XML.R26     Basis of Presentation - Additional Information       XML    193K 
                (Detail)                                                         
70: XML.R27     Classification of Compensation Expense Associated    XML    281K 
                with Share-Based Payments (Detail)                               
99: XML.R28     Assumptions Used in Estimating Fair Value of Stock   XML    124K 
                Options Granted (Detail)                                         
21: XML.R29     Summary of Option Activity (Detail)                  XML    189K 
81: XML.R30     Cash Proceeds Along with Fair Value Disclosures      XML    142K 
                Related to grants Exercises and Vesting Options                  
                (Detail)                                                         
78: XML.R31     Stock Based Awards and Per Share Information -       XML   1.17M 
                Additional Information (Detail)                                  
25: XML.R32     Components of Inventory (Detail)                     XML     85K 
102: XML.R33     Inventory - Additional Information (Detail)          XML     60K  
23: XML.R34     Summary of Property, Plant, and Equipment (Detail)   XML    291K 
106: XML.R35     Property, Plant, and Equipment - Additional          XML     76K  
                Information (Detail)                                             
96: XML.R36     Intangible Assets Related to Accumulated             XML    438K 
                Amortization and Goodwill (Detail)                               
90: XML.R37     Intangible Assets and Goodwill - Additional          XML     78K 
                Information (Detail)                                             
93: XML.R38     Components of Accrued Liabilities (Detail)           XML    114K 
56: XML.R39     Changes In Initial Product Warranty Accrual and      XML    145K 
                Expenses Under Initial and Extended Warranties                   
                (Detail)                                                         
41: XML.R40     Summary of Deferred Revenue (Detail)                 XML    110K 
109: XML.R41     Lines of Credit and Other Borrowings - Additional    XML   1.15M  
                Information (Detail)                                             
77: XML.R42     Commitments and Contingencies - Additional           XML     84K 
                Information (Detail)                                             
97: XML.R43     Summary of Net Revenue by Geographic Location        XML    179K 
                (Detail)                                                         
24: XML.R44     Segment Information - Additional Information         XML    146K 
                (Detail)                                                         
68: XML.R45     Concentrations - Additional Information (Detail)     XML    411K 
38: XML.R46     Income Taxes - Additional Information (Detail)       XML    344K 
65: XML.R47     Subsequent Events - Additional Information           XML    228K 
                (Detail)                                                         
55: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.17M 
 9: EX-101.INS  XBRL Instance -- biol-20130630                       XML   1.51M 
11: EX-101.CAL  XBRL Calculations -- biol-20130630_cal               XML    140K 
12: EX-101.DEF  XBRL Definitions -- biol-20130630_def                XML    711K 
13: EX-101.LAB  XBRL Labels -- biol-20130630_lab                     XML    989K 
14: EX-101.PRE  XBRL Presentations -- biol-20130630_pre              XML    799K 
10: EX-101.SCH  XBRL Schema -- biol-20130630                         XSD    168K 
107: ZIP         XBRL Zipped Folder -- 0001564590-13-000300-xbrl      Zip    128K  


‘XML.R19’   —   Accounting Policies (Policies)


This Financial Report is an XBRL XML File.


                                                                                                                                                                                
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<div> <p style="margin:12pt 0pt 0pt; page-break-after:avoid"><font style="font-family:'Times New Roman'; font-size:10pt; font-weight:bold">Basis of Presentation </font></p> <p style="margin:6pt 0pt 0pt; text-indent:24.5pt"><font style="font-family:'Times New Roman'; font-size:10pt">The unaudited consolidated financial statements include the accounts of BIOLASE, Inc. and its wholly-owned subsidiaries and have been prepared on a basis consistent with the December</font><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">31, 2012 audited consolidated financial statements and include all material adjustments, consisting of normal recurring adjustments and the elimination of all material intercompany transactions and balances, necessary to fairly present the information set forth therein. These unaudited, interim, consolidated financial statements do not include all the footnotes, presentations</font><font style="font-family:'Times New Roman'; font-size:10pt">,</font><font style="font-family:'Times New Roman'; font-size:10pt"> and disclosures normally required by accounting principles generally accepted in the United States of America (“GAAP”) for complete consolidated financial statements. Certain amounts have been reclassified to conform to current period presentations. </font></p> <p style="margin:12pt 0pt 0pt; text-indent:24.5pt"><font style="font-family:'Times New Roman'; font-size:10pt">The consolidated results of operations for the </font><font style="font-family:'Times New Roman'; font-size:10pt">three and </font><font style="font-family:'Times New Roman'; font-size:10pt">six months ended June</font><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">30, 2013 are not necessarily indicative of the results for the full year. The accompanying consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended December</font><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">31, 2012, included in the Company’s Annual Report on Form 10-K for the year ended December</font><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">31, 2012 (“2012 Form 10-K”) filed with the Securities and Exchange Commission on March</font><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">15, 2013. </font></p> </div>
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<div> <p style="margin:12pt 0pt 0pt; page-break-after:avoid"><font style="font-family:'Times New Roman'; font-size:10pt; font-weight:bold">Liquidity and Management’s Plans </font></p> <p style="margin:6pt 0pt 0pt; text-indent:24.5pt"><font style="font-family:'Times New Roman'; font-size:10pt">The Company suffered recurring losses from operations during the three years ended December</font><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">31, 2012. Although the Company’s revenues increased during the quarter ended June</font><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">30, 2013 compared to the same period in 2012, the Company still incurred a loss from operations and a net loss. 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<div> <p style="margin:18pt 0pt 0pt; page-break-after:avoid"><font style="font-family:'Times New Roman'; font-size:10pt; font-style:italic">Newly Adopted Accounting Standards </font></p> <p style="margin:6pt 0pt 0pt; text-indent:24.5pt"><font style="font-family:'Times New Roman'; font-size:10pt">In July 2012, the FASB simplified guidance for testing for impairment of indefinite-lived intangible assets other than goodwill. The changes are intended to reduce compliance costs. The revised guidance allows a qualitative approach for testing indefinite-lived intangible assets for impairment, similar to the recently issued impairment testing guidance for goodwill and allows the option to first assess qualitative factors (events and circumstances) that could have affected the significant inputs used in determining the fair value of the indefinite-lived intangible asset to determine whether it is more likely than not (meaning a likelihood of more than 50 percent) that the indefinite-lived intangible asset is impaired. An organization may choose to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to calculating its fair value. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September</font><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">15, 2012. The adoption did not have a material impact on the Company’s consolidated financial statements. </font></p> <p style="margin:12pt 0pt 0pt; text-indent:24.5pt; page-break-inside:avoid; page-break-after:avoid"><font style="font-family:'Times New Roman'; font-size:10pt">In February 2013, the FASB issued guidance for reporting of amounts reclassified out of accumulated other comprehensive income. The revised guidance requires reporting the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required to be reclassified in its entirety to net income. For other amounts that are not required to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures that provide additional detail about these amounts. The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. The guidance is effective prospectively for reporting periods beginning after December</font><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">15, 2012. The adoption did not have a material impact on the Company’s consolidated financial statements. </font></p> </div>
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<div> <p style="margin:18pt 0pt 0pt; page-break-after:avoid"><font style="font-family:'Times New Roman'; font-size:10pt; font-style:italic">New Accounting Standards Not Yet Adopted </font></p> <p style="margin:6pt 0pt 0pt; text-indent:24.5pt"><font style="font-family:'Times New Roman'; font-size:10pt">In March 2013, the FASB issued guidance on a parent’s accounting for the cumulative translation adjustment upon de</font><font style="font-family:'Times New Roman'; font-size:10pt">-</font><font style="font-family:'Times New Roman'; font-size:10pt">recognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity. The revised guidance requires that the parent release any related cumulative translation adjustment into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. The guidance is effective prospectively for reporting periods beginning after December</font><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">15, 2013. Early adoption is permitted. Management believes that the adoption of this guidance will not have a material impact on the Company’s consolidated financial statements.</font></p> <p style="margin:12pt 0pt 0pt; text-indent:24.5pt"><font style="font-family:'Times New Roman'; font-size:10pt"> </font><font style="font-family:'Times New Roman'; font-size:10pt">In June 2013, the FASB determined that an unrecognized tax benefit should be presented as a reduction of a</font><font style="font-family:'Times New Roman'; font-size:10pt"> deferred tax asset for a net operating loss (“NOL”) </font><font style="font-family:'Times New Roman'; font-size:10pt">carryforward</font><font style="font-family:'Times New Roman'; font-size:10pt"> or other tax credit </font><font style="font-family:'Times New Roman'; font-size:10pt">carryforward</font><font style="font-family:'Times New Roman'; font-size:10pt"> when settlement in this manner is available under applicable tax law. This guidance is effective for the Company’s interim and annual periods beginning January 1, 2014. </font><font style="font-family:'Times New Roman'; font-size:10pt">Management believes that the adoption of this guidance will not have a material impact on the Company’s consolidated financial statements.</font></p> </div>
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<div> <p style="margin:6pt 0pt 0pt; text-indent:24.5pt"><font style="font-family:'Times New Roman'; font-size:10pt">The Company discloses material loss contingencies deemed to be reasonably possible and accrues for loss contingencies when, in consultation with its legal advisors, management concludes that a loss is probable and reasonably estimable. The ability to predict the ultimate outcome of such matters involves judgments, estimates, and inherent uncertainties. The actual outcome of such matters could differ materially from management’s estimates. </font></p> </div>
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<div> <p style="margin:6pt 0pt 0pt; text-indent:24.5pt"><font style="font-family:'Times New Roman'; font-size:10pt">Accounting for uncertainty in income taxes prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return and provides guidance on </font><font style="font-family:'Times New Roman'; font-size:10pt">derecognition</font><font style="font-family:'Times New Roman'; font-size:10pt">, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company has elected to classify interest and penalties as a component of its income tax provision. </font><font style="font-family:'Times New Roman'; font-size:10pt">With respect to the liability for unrecognized tax benefits, including related estimates of penalties and interest, the Company recorded increases of $0 and $1,000 for the three and six months ended June 30, 2013, respectively, and $1,000 and $2,000 for the three and six months ended June 30, 2012, respectively.</font><font style="font-family:'Times New Roman'; font-size:10pt">   </font><font style="font-family:'Times New Roman'; font-size:10pt"> </font></p> </div>
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