v3.21.1

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Condensed Consolidated Statements of Operations
Revenue	$ 3,221	$ 2,789
Cost of revenue	937	1,285
Gross profit	2,284	1,504
Operating expenses:
Sales and marketing	1,250	1,454
General and administrative	2,720	2,836
Research and development	571	1,295
Total operating expenses	4,541	5,585
Operating loss	(2,257)	(4,081)
Other expense (income), net:
Interest expense, net	599	104
Loss on extinguishment of debt, net	1,960
Loss on foreign currency exchange	33	144
Loss before income tax provision	(4,849)	(4,329)
Income tax expense (benefit)	25	(18)
Net loss	$ (4,874)	$ (4,311)
Net loss per share - basic and diluted:
Net loss per share - basic and diluted (in dollars per share)	$ (0.70)	$ (0.63)
Shares used to compute basic and diluted net loss per share	6,968,221	6,859,240

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.2(a),(d))
-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

ReShape Lifesciences Inc. 10-Q