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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2018	Mar. 01, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	FLGT
Entity Registrant Name	Fulgent Genetics, Inc.
Entity Central Index Key	0001674930
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		18,265,083
Entity Public Float			$ 22.4

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 6,736	$ 6,490
Marketable securities	24,298	19,994
Trade accounts receivable, net of allowance for doubtful accounts of $590 and $287, as of December 31, 2018 and 2017, respectively	5,948	4,005
Other current assets	2,561	2,438
Total current assets	39,543	32,927
Marketable securities, long term	6,386	14,883
Equity method investments	1,512	1,937
Fixed assets, net	6,446	7,272
Deferred tax asset		126
Other long-term assets	17	39
Total assets	53,904	57,184
Current liabilities
Accounts payable	1,313	2,089
Accrued liabilities	1,425	911
Total current liabilities	2,738	3,000
Other long-term liabilities	14	6
Total liabilities	2,752	3,006
Commitments and contingencies (Note 8)
Stockholders’ equity
Common stock, $0.0001 par value per share, 50,000 and 50,000 shares authorized, 18,172 and 17,847 shares issued and outstanding at December 31, 2018 and 2017, respectively.	2	2
Preferred stock, $0.0001 par value per share, 1,000 shares authorized, no shares issued or outstanding at December 31, 2018 and 2017
Additional paid-in capital	114,203	111,884
Accumulated other comprehensive income loss	(35)	(44)
Accumulated deficit	(63,018)	(57,664)
Total stockholders’ equity	51,152	54,178
Total liabilities and stockholders’ equity	$ 53,904	$ 57,184

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 590	$ 287
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	18,172,000	17,847,000
Common stock, shares outstanding	18,172,000	17,847,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenue	$ 21,351	$ 18,730
Cost of revenue	10,697	8,551
Gross profit	10,654	10,179
Operating expenses:
Research and development	5,534	4,223
Selling and marketing	4,652	4,205
General and administrative	5,538	5,233
Total operating expenses	15,724	13,661
Operating loss	(5,070)	(3,482)
Interest and other income, net	434	481
Loss before income taxes and equity loss in investee	(4,636)	(3,001)
Provision for (benefit from) income taxes	36	(1,015)
Loss before equity loss in investee	(4,672)	(1,986)
Equity loss in investee	(935)	(524)
Net loss	$ (5,607)	$ (2,510)
Net loss per common share:
Basic and Diluted	$ (0.31)	$ (0.14)
Weighted-average common shares:
Basic and Diluted	17,978	17,739

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (5,607)	$ (2,510)
Other comprehensive income (loss)
Foreign currency translation gain (loss)	(44)	81
Net unrealized gain (loss) on marketable securities, net of tax	53	(22)
Comprehensive loss	$ (5,598)	$ (2,451)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Consolidated Statements of Stockholders'/ Members' Equity - USD ($) $ in Thousands	Total	Stockholders' Equity	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit
Beginning Balance at Dec. 31, 2016	$ 54,479	$ 2	$ 109,734	$ (103)	$ (55,154)
Beginning Balance, Shares at Dec. 31, 2016		17,676
Equity-based compensation	2,119		2,119
Exercise of common stock options	31		31
Exercise of common stock options, Shares		81
Restricted stock awards, Shares		90
Other comprehensive income, net	59			59
Net loss	(2,510)				(2,510)
Ending Balance at Dec. 31, 2017	$ 54,178	$ 2	111,884	(44)	(57,664)
Ending Balance, Shares at Dec. 31, 2017	17,847,000	17,847
Equity-based compensation	$ 2,304		2,304
Exercise of common stock options	15		15
Exercise of common stock options, Shares		40
Restricted stock awards, Shares		285
Cumulative effect of accounting change	327				327
Cumulative tax effect of accounting change	(74)				(74)
Other comprehensive income, net	9			9
Net loss	(5,607)				(5,607)
Ending Balance at Dec. 31, 2018	$ 51,152	$ 2	$ 114,203	$ (35)	$ (63,018)
Ending Balance, Shares at Dec. 31, 2018	18,172,000	18,172

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash flow from operating activities:
Net loss	$ (5,607)	$ (2,510)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Equity-based compensation	2,304	2,119
Depreciation	2,163	1,728
Loss (gain) on disposal of fixed asset	88	5
Amortization of premium of marketable securities	297	370
Provision for bad debt	309	160
Deferred income taxes	36	(336)
Equity loss in investee	935	524
Other	44	(15)
Changes in operating assets and liabilities:
Accounts receivable	(1,970)	214
Other current assets	91	(1,537)
Accounts payable	102	(363)
Taxes payable		(124)
Accrued liabilities	533	1,098
Other current liabilities		(2)
Cash (used in) provided by operating activities	(675)	1,331
Cash flow from investing activities:
Purchases of fixed assets	(2,322)	(2,895)
Sale of marketable securities		3,781
Purchase of marketable securities	(24,187)	(11,659)
Maturities of marketable securities	27,969	11,185
Purchase of equipment contributed to Equity Method Investee	(510)	(2,461)
Net cash provided by (used in) investing activities	950	(2,049)
Cash flow from financing activities:
Payment of initial public offering costs		(801)
Proceeds from exercise of stock options	15	31
Net cash provided by (used in) financing activities	15	(770)
Effect of exchange rate changes on cash and cash equivalents	(44)	81
Net increase (decrease) in cash	246	(1,407)
Cash balance at beginning of period	6,490	7,897
Cash balance at end of period	6,736	6,490
Supplemental disclosures of cash flow information:
Income taxes paid	1	757
Supplemental disclosures of non-cash investing and financing activities:
Fixed assets included in accounts payable	$ 85	$ 1,014

Overview and Basis of Presentation

12 Months Ended

Dec. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Overview and Basis of Presentation

Note 1. Overview and Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). These financial statements include the assets, liabilities, revenues and expenses of all wholly-owned subsidiaries and entities in which the Company has a controlling financial interest or is deemed to be the primary beneficiary. In determining whether the Company is the primary beneficiary of an entity, the Company applies a qualitative approach that determines whether it has both (1) the power to direct the economically significant activities of the entity and (2) the obligation to absorb losses of, or the right to receive benefits from, the entity that could potentially be significant to that entity. The Company uses the equity method to account for its investments in entities that it does not control, but in which it has the ability to exercise significant influence over operating and financial policies. All significant intercompany accounts and transactions are eliminated from the accompanying consolidated financial statements.

Nature of the Business

Fulgent Genetics, Inc., together with its subsidiaries (collectively referred to as the “Company,” unless otherwise noted or the context otherwise requires), is a growing technology company with an initial focus on offering comprehensive genetic testing to provide physicians with clinically actionable diagnostic information they can use to improve the quality of patient care (the “Diagnostics business”). The Company has developed a proprietary technology platform that allows it to offer a broad and flexible test menu and continually expand and improve its proprietary genetic reference library. The Company’s test menu currently includes single-gene tests and pre-established, multi-gene, disease-specific panels that collectively test for many genetic conditions, including various cancers, cardiovascular diseases, neurological disorders and pediatric conditions. The Company’s existing customer base consists primarily of hospitals and medical institutions, which are typically frequent and high-volume users of genetic tests and which often pay the Company directly for its tests.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 2. Summary of Significant Accounting Policies

Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, assumptions and decisions that affect the reported amounts and related disclosures, including the selection of appropriate accounting policies and the assumptions on which to base accounting estimates. In making these estimates and assumptions and reaching these decisions, the Company applies judgment based on its understanding and analysis of the relevant circumstances, including historical data and experience available at the date of the accompanying consolidated financial statements, as well as various other factors management believes to be reasonable under the circumstances. Actual results could differ from these estimates.

On an on-going basis, management evaluates its estimates, primarily those related to: (i) revenue recognition criteria, (ii) accounts receivable and allowances for doubtful accounts, (iii) the useful lives of fixed assets, (iv) estimates of tax liabilities and (v) the valuation of equity-based awards.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less at the date of purchase to be cash equivalents. Cash and cash equivalents include cash held in banks and money market accounts. Cash equivalents are stated at fair value.

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable are stated at the amount the Company expects to collect. The Company performs credit evaluations of its customers and generally does not require collateral. The Company establishes an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information that assists in management’s evaluation. The Company writes off accounts receivable following a review by management and a determination that the receivable is uncollectible.

A roll-forward of the activity in the Company’s allowance for doubtful accounts is as follows:

	December 31,
	2018			2017
	(in thousands)
Allowance for doubtful accounts at beginning of year	$	287		$	151
Bad debt expense		309			160
Deductions		(6	)		(24	)
Allowance for doubtful accounts at end of year	$	590		$	287

Marketable Securities

All marketable securities, which consist of debt securities, United States Treasury and U.S. government agency securities, have been classified as “available for sale” and are carried at fair value. Unrealized gains and losses, net of any related tax effects, are excluded from earnings and are included in other comprehensive loss and reported as a separate component of stockholders’ equity until realized. Realized gains and losses and declines in value judged to be other than temporary, if any, on marketable securities are included in other income (expense), net. The cost of any marketable securities sold is based on the specific-identification method. The amortized cost of marketable securities is adjusted for amortization of premiums and accretion of discounts to maturity. Interest on marketable securities is included in interest income. In accordance with the Company’s investment policy, management invests to diversify credit risk and only invests in securities with high credit quality, including U.S. government securities.

The Company regularly evaluates whether declines in the fair value of its investments below their cost are other than temporary. The evaluation includes consideration of the cause of the impairment, including the creditworthiness of the security issuers, the number of securities in an unrealized loss position, the severity and duration of the unrealized losses, whether the Company has the intent to sell the securities, and whether it is more likely than not that the Company will be required to sell the securities before the recovery of their amortized cost basis. If the Company determines that the decline in fair value of an investment is below its accounting basis and this decline is other than temporary, the Company would reduce the carrying value of the security it holds and record a loss for the amount of such decline. The Company has not recorded any realized losses or declines in value judged to be other than temporary on its investments.

Fair Value of Financial Instruments

The Company's financial instruments consist principally of cash and cash equivalents, marketable securities, accounts receivable and accounts payable. The carrying amounts of certain of these financial instruments, including cash and cash equivalents, accounts receivable and accounts payable, approximate fair value due to their short maturities. Fair value of marketable securities is disclosed in Note 4, Fair Value Measurements, to the accompanying consolidated financial statements.

Concentrations of Credit Risk, Customers and Suppliers

Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash, accounts receivable and marketable securities, which consist of debt securities, and cash equivalents. As of December 31, 2018, substantially all of the Company’s cash and cash equivalents were deposited in accounts at financial institutions, and amounts may exceed federally insured limits. Management believes that the Company is not exposed to significant credit risk due to the financial strength of the depository institutions in which its cash and cash equivalents are held.

In certain periods, a small number of customers has accounted for a significant portion of the Company’s revenue. Aggregating customers that are under common control or are affiliates, one customer comprised 13% of total revenue in the year ended December 31, 2018, and three customers comprised 14%, 12% and 10% of total revenue in the year ended December 31, 2017. One customer comprised 18% and 13% of total accounts receivable as of December 31, 2018 and 2017, respectively.

Revenue from the U.S. government was less than 10% of total revenue in each of the years ended December 31, 2018 and 2017.

The Company relies on a limited number of suppliers for certain laboratory substances used in the chemical reactions incorporated into its processes, referred to as reagents, as well as for the sequencers and various other equipment and materials it uses in its laboratory operations. In particular, the Company relies on a sole supplier for the next generation sequencers and associated reagents it uses to perform its genetic tests and as the sole provider of maintenance and repair services for these sequencers. The Company’s laboratory operations would be interrupted if it encounters delays or difficulties securing these reagents, sequencers, other equipment or materials or maintenance and repair services, which could occur for a variety of reasons, including if the Company needs a replacement or temporary substitute for any of its limited or sole suppliers and is not able to locate and make arrangements with an acceptable replacement or temporary substitute. The Company believes there are currently only a few other manufacturers that are capable of supplying and servicing some of the equipment and other materials necessary for its laboratory operations, including sequencers and various associated reagents.

Equity Method Investments

The Company uses the equity method to account for investments in entities that it does not control, but in which it has the ability to exercise significant influence over operating and financial policies. The Company's proportionate share of the net income or loss of these companies is included in consolidated net earnings. Judgments regarding the level of influence over each equity method investment include consideration of key factors such as the Company's ownership interest, representation on the board of directors or other management body and participation in policy-making decisions.

The Company evaluates its equity method investments for impairment whenever events or changes in circumstances indicate that a decline in value has occurred that is other than temporary. Evidence considered in this evaluation includes, but would not necessarily be limited to, the financial condition and near-term prospects of the investee, recent operating trends and forecasted performance of the investee, market conditions in the geographic area or industry in which the investee operates and the Company’s strategic plans for holding the investment in relation to the period of time expected for an anticipated recovery of its carrying value. If the investments is determined to have a decline in value deemed to be other than temporary it is written down to estimated fair value.

Fixed Assets

Fixed assets are recorded at cost, net of accumulated depreciation and amortization. Depreciation is recorded using the straight-line method over the estimated useful lives of the assets, which is generally between three and five years. Leasehold improvements are capitalized and amortized over the shorter of their expected lives or the applicable lease term, including renewal options, if available. Major replacements and improvements are capitalized, while general repairs and maintenance are expensed as incurred.

Software for Internal Use

The Company capitalizes certain costs incurred to purchase computer software for internal use. These costs include purchased software packages for Company use. Capitalized computer software costs are amortized over the estimated useful life of the computer software, which is generally three years. Internally developed software costs are capitalized after management has committed to funding the project, it is probable that the project will be completed and the software will be used for its intended function. Costs that do not meet that criteria and costs incurred on projects in the preliminary and post-implementation phases are expensed as incurred.

Impairment of Long-Lived Assets

The Company evaluates the carrying amount of its long-lived assets whenever events or changes in circumstances indicate that the assets may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of an asset and its eventual disposition is less than the carrying amount of the asset. To date, there have been no such impairment losses.

Reporting Segment and Geographic Information

Reporting segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision-maker in making decisions regarding resource allocation and assessing performance. The Company’s chief operating decision maker is its Chief Executive Officer. The Company views its operations and manages its business in one reporting segment.

Revenue Recognition

The Company generates revenue from sales of its genetic tests. The Company currently receives payments from: hospitals and medical institutions with which it has direct-bill relationships; research institutions; individual patients and third-party payors.

The Company’s test results are delivered electronically, and as such there are no shipping and handling fees incurred by it or billed to customers. The Company’s sales are typically exempt from state sales taxation due to the nature of the results delivered. As a result, the Company currently does not charge customers state sales tax and continues to assess.

Effective January 1, 2018, the Company began recognizing revenue in accordance with FASB ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). The Company adopted ASC 606 utilizing the modified retrospective method, meaning the cumulative effect of applying the standard was recognized to opening retained earnings as of January 1, 2018. To reflect the impact of the adoption, the Company recorded an adjustment of $327,000 to beginning accumulated deficit and accounts receivable and an adjustment of ($74,000) to beginning accumulated deficit and deferred taxes. Under ASC 606, the Company recognizes revenue in an amount that reflects the consideration to which it expects to be entitled in exchange for the transfer of promised goods or services to customers. To determine revenue recognition for contracts with customers that are within the scope of ASC 606, the Company performs the following steps: (1) identifies the contract with the customer, (2) identifies the performance obligations in the contract, (3) determines the transaction price, (4) allocates the transaction price to the performance obligations in the contract, and (5) recognizes revenue when (or as) the entity satisfies a performance obligation.

Performance Obligations

Genetic Testing Services

Clinical – Institutional and Patient Direct Pay

Our clinical institutional contracts included within genetic testing services typically have a single performance obligation to deliver genetic testing services to the ordering facility or patient. Some arrangements involve the delivery of genetic testing services to research institutions, which we refer to as “sequencing as a service.” In arrangements with hospitals, patients who pay directly, medical or research institutions, the transaction price is stated within the contract and is therefore fixed consideration. For most of our clinical volume, we identified the hospital, patients, medical or research institutions as the customer in Step 1 of the model and have determined a contract exists with those customers in Step 1. As these contracts typically have a single performance obligation, no allocation of the transaction price is required in Step 4 of the model. Control over genetic testing services is transferred to our ordering facility at a point in time. Specifically, we determined the customer obtains control of the promised service upon our delivery of test results.

Clinical – Insurance

Our clinical insurance contracts included within genetic testing services typically have a single performance obligation to deliver genetic testing services to the ordering facility or patient. For most of our clinical insurance volume, we identified the patient as the customer in Step 1 of the model and have determined a contract exists with the patient in Step 1. In arrangements with insurance patients, the transaction price is stated within the contract, however, we accept payments from third-party payors that are less than the contractually stated price and is therefore variable consideration. In developing the estimate of variable consideration, we utilize the expected value method under a portfolio approach. Our estimate requires significant judgment and is developed using historical reimbursement data from payors and patients, as well as known current reimbursement trends not reflected in the historical data. As these contracts typically have a single performance obligation, no allocation of the transaction price is required in Step 4 of the model. Control over genetic testing services is transferred to our ordering physicians at a point in time. Specifically, we determined the customer obtains control of the promised service upon our delivery of the test results.

Certain incremental costs pertaining to both clinical insurance and institutional, such as commissions, are incurred in obtaining clinical contracts. Historically contract costs have not been significant to the financial statements. We have elected to utilize the practical expedient to expense incremental costs of obtaining a contract that meet the capitalization criteria, as the amortization period of any contract acquisition asset would be one year or less due to the short-term nature of the customer life.

Significant Judgments and Contract Estimates

Genetic Testing Services

Accounting for clinical insurance contracts includes estimation of the transaction price, defined as the amount we expect to be entitled to receive in exchange for providing the services under the contract. Due to our out-of-network status with the majority of payors, estimation of the transaction price represents variable consideration. In order to estimate variable consideration, we utilize a portfolio approach in which payors with similar reimbursement experience are grouped into portfolios. Our estimates of variable consideration are based primarily on historical reimbursement data. Certain assumptions will also be adjusted based on known and anticipated factors not reflected in the historical reimbursement data. We monitor these accrual estimates at each reporting period based on actual cash collections in order to assess whether a revision to the estimate is required. Both the initial accrual estimate and any subsequent revision to the estimate contain uncertainty and require the use of judgment in the estimation of the transaction price and application of the constraint for variable consideration. If actual results in the future vary from the Company’s estimates, the Company will adjust these estimates, which would affect revenue and earnings in the period such variances become known.

Contract Liabilities

Payments received in advance of services rendered are recorded as contract liabilities and are subsequently recognized as revenue in the period in which the applicable revenue recognition criteria, as described above, are met. Contract liabilities consists primarily of revenue from tests performed for customers that have a limited time period following an initial order to request certain follow-up tests at no additional charge.

Overhead Expenses

The Company allocates overhead expenses, such as rent and utilities, to cost of revenue and operating expense categories based on headcount. As a result, an overhead expense allocation is reflected in cost of revenue and each operating expense category.

Cost of Revenue

Cost of revenue reflects the aggregate costs incurred in delivering test results and consists of: personnel costs, including salaries, employee benefit costs, bonuses and equity-based compensation expenses; costs of laboratory supplies; depreciation of laboratory equipment; amortization of leasehold improvements and allocated overhead. Costs associated with performing tests are recorded as tests are processed.

Research and Development Expenses

Research and development expenses represent costs incurred to develop the Company’s technology and future tests. These costs consist of: personnel costs, including salaries, employee benefit costs, bonuses and equity-based compensation expenses; laboratory supplies; consulting costs and allocated overhead. The Company expenses all research and development costs in the periods in which they are incurred.

Selling and Marketing Expenses

Selling and marketing expenses consist of: personnel costs, including salaries, employee benefit costs, bonuses and equity-based compensation expenses; customer service expenses; direct marketing expenses; educational and promotional expenses; market research and analysis and allocated overhead. The Company expenses all selling and marketing costs as incurred.

General and Administrative Expenses

General and administrative expenses include executive, finance and accounting, legal and human resources functions. These expenses consist of: personnel costs, including salaries, employee benefit costs, bonuses and equity-based compensation expenses; audit and legal expenses; consulting costs and allocated overhead. The Company expenses all general and administrative expenses as incurred.

Income Taxes

Income taxes are accounted for under the asset and liability method. The Company provides for federal, state and foreign income taxes currently payable, as well as for taxes deferred due to timing differences between reporting income and expenses for financial statement purposes versus tax purposes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in income tax rates is recognized as income or expense in the period that includes the enactment date.

The Company recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Recognized income tax positions are measured at the largest amount with a greater than 50% likelihood of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. For income tax positions where it is not more likely than not that a tax benefit will be sustained, the Company does not recognize a tax benefit in its consolidated financial statements. The Company records interest and penalties related to uncertain tax positions, if applicable, as a component of income tax expense.

The Company’s predecessor, Fulgent LLC, was organized as a limited liability company and its members elected to have Fulgent LLC treated as a partnership for income tax purposes. As a result, for all periods prior to the Reorganization, all taxable income or loss and tax credits of the Company generally were reflected in the personal income tax returns of Fulgent LLC’s members, and no provision for federal and state income taxes was provided in the accompanying consolidated financial statements. The Company became a taxable entity upon completion of the Reorganization on September 30, 2016.

Equity-Based Compensation

The Company grants various types of equity-based awards to its employees, consultants and non-employee directors. Equity-based compensation costs are reflected in the accompanying statements of operations based upon each award recipient’s role with the Company. The Company primarily grants to its employees restricted stock unit (RSU) awards that generally vest over a specified period of time upon the satisfaction of service-based conditions. The Company measures compensation expense for equity-based awards granted to employees based on the fair value of the award on the grant date of the award. Compensation expense for employee RSU awards with a service-based vesting condition is recognized ratably over the vesting period of the award.

Foreign Currency Translation and Foreign Currency Transactions

The Company translates the assets and liabilities of its non-U.S. dollar functional currency subsidiaries into U.S. dollars using exchange rates in effect at the end of each period. Expenses for these subsidiaries are translated using rates that approximate those in effect during the period. Gains and losses from these translations are recognized in foreign currency translation included in other comprehensive loss in the accompanying consolidated statements of stockholders’ equity. The Company’s subsidiaries that use the U.S. dollar as their functional currency remeasure monetary assets and liabilities at exchange rates in effect at the end of each period, and inventories, property and nonmonetary assets and liabilities at historical rates. Gains and losses from these remeasurements were not significant in the year ended December 31, 2018.

Comprehensive Loss

Comprehensive loss is comprised of net loss and other comprehensive loss. Other comprehensive loss consists of unrealized loss on marketable securities and foreign currency translation adjustments from its subsidiaries not using the U.S. dollar as their functional currency. The Company did not have reclassifications from other comprehensive loss to the loss during the year ended December 31, 2018.

Basic and Diluted Net Loss per Share

Basic net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares and dilutive common share equivalents outstanding during the period. Because the Company has reported a net loss attributable to common stockholders for all periods presented, diluted net loss per common share is the same as basic net loss per common share for these periods.

Emerging Growth Company

Pursuant to the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), a company constituting an “emerging growth company” is, among other things, entitled to rely upon certain reduced reporting requirements. The Company is an emerging growth company, but has irrevocably elected not to take advantage of the extended transition period afforded by the JOBS Act for the implementation of new or revised accounting standards. As a result, the Company will comply with new or revised accounting standards on the relevant dates on which adoption of such standards is required for public companies that are not emerging growth companies.

Accounting Pronouncements Recently Adopted

ASU 2014-09

The Company adopted ASU 2014-09 Revenue from Contracts with Customers, and all related amendments (collectively codified as ASC 606) on January 1, 2018 utilizing the modified retrospective method, meaning the cumulative effect of applying the standard to all contracts completed as of the date of initial application was recognized to opening retained earnings as of January 1, 2018. Comparative information from prior periods has not been restated and continues to be reported under the accounting standards in effect for those periods.

Financial Statement Impact of Adoption ASC 606

The cumulative effect of changes made to the Condensed Consolidated Balance Sheet at January 1, 2018 for the adoption of ASC 606 were as follows:

	Balance at December 31, 2017			Adjustments Due to ASC 606			Balance at January 1, 2018
	(in thousands)
Condensed Consolidated Balance Sheet data
Assets:
Accounts receivable	$	4,005		$	327		$	4,332
Deferred tax asset / (liability)		126			(74	)		52

Equity:
Accumulated deficit	$	(57,664	)	$	253		$	(57,411	)

In accordance with ASC 606 requirements under the modified retrospective method of adoption, the disclosure of the impacts to condensed consolidated financial statements for the years ended December 31, 2018 were as follows:

	As reported			Adjustments Due to ASC 606			Balances without the adoption of Topic 606
	(in thousands)
Condensed Consolidated Balance Sheet data
Assets:
Accounts receivable	$	5,948		$	(20	)	$	5,928
Deferred tax asset		—			—			—

Equity:
Accumulated deficit	$	(63,018	)	$	(20	)	$	(63,038	)

	For the Year Ended December 31, 2018
	As reported			Adjustments Due to ASC 606			Balances without the adoption of Topic 606
	(in thousands, except per share data)
Condensed Consolidated Statement of Operations data:
Total revenue	$	21,351		$	307	*	$	21,658
Provision for (benefit from) income taxes		36			74			110
Net income (loss)		(5,607	)		233			(5,374	)
Net income (loss) per common share:
Basic & Diluted	$	(0.31	)	$	0.01		$	(0.30	)

*	Revenue under ASC 605 would have been greater than under ASC 606 because the amount of cash receipts in 2018 from current and prior period insurance billings was greater than the estimated collections for services delivered and billed in 2018.

There was no impact on the condensed consolidated statements of cash flows for the year ended December 31, 2018.

Disaggregation of Revenue

The Company classifies its customers into three payor types, Clinical Institutional, Patients who pay directly or Clinical Insurance, as we believe this best depicts how the nature, amount, timing, and uncertainty of our revenue and cash flows are affected by economic factors. The following table summarizes revenue from contracts with customers by payor type for the year ended December 31, 2018.

	Year ended
	December 31, 2018
	(in thousands)
Genetic Testing Services by payor
Institutional	$	19,980
Patient		547
Insurance		824
Total Revenue	$	21,351

There was no material variable consideration recognized in the current period that relates to performance obligations that were completed in the prior period.

Transaction Price Allocated to Future Performance Obligations

ASC 606 requires that the Company disclose the aggregate amount of transaction price that is allocated to performance obligations that have not yet been satisfied as December 31, 2018. ASC 606 provides certain practical expedients that limit the requirement to disclose the aggregate amount of transaction price allocated to unsatisfied performance obligations.

The Company applied the practical expedient to not disclose the amount of transaction price allocated to unsatisfied performance obligations when the performance obligation is part of a contract that has an original expected duration of one year or less. The Company does not have material future obligations associated with Genetic Testing Services that extend beyond one year.

ASU No. 2016-01

In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, which addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments, including a provision that requires equity investments (except for investments accounted for under the equity method of accounting) to be measured at fair value, with changes in fair value recognized in current earnings. The ASU was effective for the Company in the first quarter of 2018, with early adoption permitted. The adoption of this update did not have a material impact on our Consolidated Financial Statements.

ASU No. 2016-15

In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230). The standard clarifies the way certain cash receipts and cash payments are classified with the objective of reducing the existing diversity in practice. The standard was effective for fiscal years and interim periods beginning after December 15, 2017. The adoption of this update did not have a material impact on our Consolidated Financial Statements.

Recent Accounting Pronouncements

We evaluate all Accounting Standards Updates (ASUs) issued by the Financial Accounting Standards Board (FASB) for consideration of their applicability. ASUs not included in our disclosures were assessed and determined to be either not applicable or are not expected to have a material impact on our Consolidated Financial Statements.

ASU No. 2016-02

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which supersedes ASC 840, Leases. The FASB has issued subsequent amendments to improve and clarify the implementation guidance of Topic 842. The new standard requires an entity to recognize leases on the balance sheet and to disclose key information about the entity's leasing arrangements. The Company adopted this standard at the beginning of fiscal year 2019 using the modified retrospective transition approach, including certain practical expedients, for all leases existing at January 1, 2019, the effective and initial application date. The estimated impact of the adoption to the Company's consolidated financial statements included the recognition of operating lease liabilities of approximately $3.1 million with corresponding right-of-use assets of approximately the same amount based on the present value of the remaining lease payments for existing operating leases. This standard is not expected to have a material impact on the Company's results of operations. The Company has revised its relevant policies and procedures, as applicable, to meet the new accounting, reporting and disclosure requirements of Topic 842 and has updated internal controls accordingly.

ASU No. 2016-13

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments. ASU No. 2016-13 replaces the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses. The update is intended to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The standard will be effective for annual reporting periods beginning after December 15, 2019, including interim periods within those reporting periods. Early adoption is permitted. The Company has not yet evaluated the effect this ASU will have on its consolidated financial statements and related disclosures.

ASU No. 2017-08

In March 2017, the FASB issued ASU No. 2017-08, Receivables–Nonrefundable Fees and Other Costs (Subtopic 310-20). Under the ASU, entities must amortize to the earliest call date the premium on certain purchased callable debt securities. The ASU does not require any accounting change for debt securities held at a discount. The guidance calls for a modified retrospective transition approach under which a cumulative-effect adjustment will be made to retained earnings as of the beginning of the first reporting period in which the guidance is adopted. The ASU is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted for all entities, including in an interim period. The Company does not expect the adoption of the new guidance under the standard to materially affect its financial position or results of operations.

ASU No. 2018-02

In February 2018, the FASB issued ASU No. 2018-02, Income Statement–Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income, which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act enacted by the U.S. federal government on December 22, 2017 (the “2017 Tax Act”). Consequently, the amendments eliminate the stranded tax effects resulting from the 2017 Tax Act and will improve the usefulness of information reported to financial statement users. The amendments in this ASU are effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted, including adoption in any interim period, (1) for public business entities for reporting periods for which financial statements have not yet been issued and (2) for all other entities for reporting periods for which financial statements have not yet been made available for issuance. The Company does not expect the adoption of the new guidance under the standard to materially affect its financial position or results of operations.

ASU No. 2018-15

In August 2018, the FASB issued ASU No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which provides new guidance on the accounting for implementation, set-up, and other upfront costs incurred in a hosted cloud computing arrangement. Under the new guidance, entities will apply the same criteria for capitalizing implementation costs as they would for an internal-use software license arrangement. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. This ASU can be adopted prospectively to eligible costs incurred on or after the date of adoption or retrospectively. The Company does not expect the adoption of the new guidance under the standard to materially affect its financial position or results of operations.

Marketable Securities

12 Months Ended

Dec. 31, 2018

Investments Debt And Equity Securities [Abstract]

Marketable Securities

Note 3. Marketable Securities

The Company’s marketable securities consisted of the following:

	December 31, 2018
	Amortized Cost Basis			Unrealized Gains		Unrealized Losses			Aggregate Fair Value
	(in thousands)
Marketable securities:
Short-term
Money market accounts	$	2,692		$	—	$	—		$	2,692
United States Treasury		990			—		—			990
U.S. government agency securities		790			—		—			790
Corporate debt securities		22,613			1		(96	)		22,518
Less: Cash equivalents		(2,692	)		—		—			(2,692	)
Total short-term marketable securities		24,393			1		(96	)		24,298
Corporate debt securities		6,383			11		(8	)		6,386
Total long-term marketable securities		6,383			11		(8	)		6,386
	$	30,776		$	12	$	(104	)	$	30,684

	December 31, 2017
	Amortized Cost Basis			Unrealized Gains		Unrealized Losses			Aggregate Fair Value
	(in thousands)
Marketable securities:
Short-term
Money market accounts	$	723		$	—	$	—		$	723
Corporate debt securities		20,040			2		(48	)		19,994
Less: Cash equivalents		(723	)		—		—			(723	)
Total short-term marketable securities		20,040			2		(48	)		19,994
Corporate debt securities		14,999			—		(116	)		14,883
Total long-term marketable securities		14,999			—		(116	)		14,883
	$	35,039		$	2	$	(164	)	$	34,877

Management determined that the gross unrealized losses of $104,000 on the Company’s marketable securities as of December 31, 2018 were temporary in nature. Gross unrealized losses on the Company’s marketable securities were $164,000 as of December 31, 2017. The Company currently does not intend to sell these securities prior to maturity and does not consider these investments to be other-than-temporarily impaired as of December 31, 2018.

Fair Value Measurements

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 4. Fair Value Measurements

The authoritative guidance on fair value measurements establishes a framework with respect to measuring assets and liabilities at fair value on a recurring basis and non-recurring basis. Under the framework, fair value is defined as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as of the measurement date. The framework also establishes a three-tier hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability and are developed based on the best information available in the circumstances. The hierarchy consists of the following three levels:

Level 1:	Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity can access at the measurement date.
Level 2:	Inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
Level 3:	Inputs are unobservable inputs for the asset or liability.

The following tables present information about the Company’s financial assets measured at fair value on a recurring basis, based on the three-tier fair value hierarchy:

	December 31, 2018
	Total		Level 1		Level 2		Level 3
	(in thousands)
Marketable securities:
Corporate debt securities	$	28,904	$	—	$	28,904	$	—
United States Treasury		990		—		990		—
U.S. government agency securities		790		—		790		—
Money market accounts		2,692		2,692		—		—
Total marketable securities	$	33,376	$	2,692	$	30,684	$	—

	December 31, 2017
	Total		Level 1		Level 2		Level 3
	(in thousands)
Marketable securities:
Corporate debt securities	$	34,877	$	—	$	34,877	$	—
Money market accounts		723		723		—		—
Total marketable securities	$	35,600	$	723	$	34,877	$	—

The Company’s Level 1 assets include money market instruments and are valued based upon observable market prices. Level 2 assets consist of United States Treasury, U.S. government agency securities, and corporate debt securities. Level 2 securities are valued based upon observable inputs that include reported trades, broker/dealer quotes, bids and offers. As of December 31, 2018 and 2017, the Company had no investments that were measured using unobservable (Level 3) inputs.

There were no transfers between fair value measurement levels during the years ended December 31, 2018 and 2017.

Gross unrealized gains or losses for cash equivalents and marketable securities as of December 31, 2018 were not material. As of December 31, 2018, unrealized losses for securities in an unrealized loss position for more than 12 months were $84,000. During the years ended December 31, 2018 and 2017, the Company did not recognize other-than-temporary impairment losses related to its marketable securities.

Fixed Assets

12 Months Ended

Dec. 31, 2018

Property Plant And Equipment [Abstract]

Fixed Assets

Note 5. Fixed Assets

Major classes of fixed assets consisted of the following:

		December 31,
	Useful Lives	2018			2017
		(in thousands)
Computer hardware	3 Years	$	1,579		$	1,435
Computer software	3 Years		495			463
Medical lab equipment	5 Years		8,136			7,145
Furniture and fixtures	5 Years		233			159
Leasehold improvements	Shorter of lease term or estimated useful life		802			763
Assets not yet placed in service			1,087			1,074
Total			12,332			11,039
Less: Accumulated depreciation			(5,886	)		(3,767	)
Property and equipment, net		$	6,446		$	7,272

Depreciation expense on fixed assets totaled $2.2 million and $1.7 million for the years ended December 31, 2018 and 2017, respectively.

Other Current Assets

12 Months Ended

Dec. 31, 2018

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Other Current Assets

Note 6. Other Current Assets

Other current assets consisted of the following:

	December 31,
	2018		2017
	(in thousands)
Reagents	$	314	$	231
Prepaid expenses		706		624
Prepaid income taxes		1,251		1,313
Marketable securities interest receivable		220		204
Other receivable		70		66
Total	$	2,561	$	2,438

Reagents are used for DNA sequencing applications in the Company’s DNA sequencing equipment.

Reporting Segment and Geographic Information

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Reporting Segment and Geographic Information

Note 7. Reporting Segment and Geographic Information

The Company views its operations and manages its business in one reporting segment. All long-lived assets were located in the United States during the years ended December 31, 2018 and 2017. Revenue by region was as follows:

	December 31,
	2018		2017
	(in thousands)
Revenue:
United States	$	12,579	$	9,024
Foreign:
Canada		3,984		4,091
People's Republic of China ("PRC")		109		2,614
Other Countries		4,679		3,001
Total	$	21,351	$	18,730

Commitments and Contingencies

12 Months Ended

Dec. 31, 2018

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 8. Commitments and Contingencies

Operating Leases

The Company has commitments under various non-cancelable operating leases with varying terms through August 2023. The Company has options to renew some of these leases for three years after their expiration. Future minimum payments under non-cancelable operating leases as of December 31, 2018 are as follows:

	Amounts
Year ending December 31,	(in thousands)
2019	$	560
2020		559
2021		550
2022		558
Thereafter		1,429
Total minimum lease payments	$	3,656

The Company’s headquarters is located in Temple City, California, which is comprised of various corporate offices and a laboratory certified under the Clinical Laboratory Improvement Amendments of 1988 (“CLIA”), accredited by the College of American Pathologists (“CAP”) and licensed by the State of California Department of Public Health (“CA DPH”). Additional offices are located in El Monte, California and Atlanta, Georgia and are used for certain research and development, customer service, report generation and other administrative activities.

Rent expense for the years ended December 31, 2018 and 2017 was approximately $418,000 and $250,000, respectively.

In January 2018, we entered into a lease renewal of our headquarters in Temple City, California, which commenced on February 1, 2018 and expires January 31, 2021. The total annual rent under the lease is approximately $269,000.

In June 2018, we entered into a lease of office space in El Monte, California, which commenced on August 13, 2018 and expires on August 31, 2023. The total annual rent under the lease is approximately $279,000.

FF Gene Biotech

See Note 15 for a description of the Company’s commitments related to its joint venture, FF Gene Biotech (as defined in Note 15).

Purchase Obligations

As of December 31, 2018, the Company had non-cancelable purchase obligations of $5.7 million for reagents, equipment and maintenance agreements.

Contingencies

From time to time, the Company may be subject to legal proceedings and claims arising in the ordinary course of business. Management does not believe that the outcome of any of these matters will have a material effect on the Company’s consolidated financial position, results of operations or cash flows.

Stockholders’ Equity

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

Stockholders' Equity

Note 9. Stockholders’ Equity

Components of Comprehensive Income (Loss)

Comprehensive income (loss) consists of two components: net income (loss), and other comprehensive income (loss) (“OCI”). OCI refers to revenue, expenses, gains and losses that, in conformity with U.S. GAAP, are recorded as in the Company’s consolidated statements of stockholders’ equity but are excluded from the Company’s consolidated statements of operations, and as a result, its net income (loss). The Company’s OCI consists of foreign currency translation adjustments from its subsidiaries not using the U.S. dollar as their functional currency and unrealized gains and losses on marketable securities classified as available-for-sale, net of taxes.

The tax effects related to unrealized holding gains (losses) on marketable securities were $21,000 and $37,000 as of December 31, 2018 and 2017, respectively.

Certificate of Incorporation

In accordance with the Company’s amended certificate of incorporation, the Company is authorized to issue 50,000,000 shares of common stock, with a par value of $0.0001 per share, and 1,000,000 shares of preferred stock, with a par value of $0.0001 per share. In May 2017, the Company amended its certificate of incorporation to reduce its authorized shares from 200,000,000 to 50,000,000. As of December 31, 2018, there were no outstanding shares of preferred stock.

Equity-Based Compensation

12 Months Ended

Dec. 31, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Equity-Based Compensation

Note 10. Equity-Based Compensation

The Company has included equity-based compensation expense as part of cost of revenue and operating expenses in the accompanying consolidated statements of operations as follows:

	Year Ended December 31,
	2018		2017
	(in thousands)
Cost of revenue	$	523	$	479
Research and development		732		807
Selling and marketing		460		318
General and administrative		589		515
Total	$	2,304	$	2,119

Award Activity

The below discussions of equity-based award activity, including all nomenclature, share numbers and weighted-average exercise prices, have been adjusted to give retroactive effect to the Reorganization as if it occurred at the beginning of each period presented.

Option Awards

The following table summarizes activity for options to acquire shares of the Company’s common stock in the years ended December 31, 2018 and 2017:

	Number of Shares Subject to Options (in thousands)			Weighted- Average Exercise Price		Weighted- Average Grant Date Fair Value		Weighted- Average Remaining Contractual Life (in years)		Aggregate Intrinsic Value (in thousands) (1)
Balance at December 31, 2016		556		$	0.85				9.0	$	5,976
Granted		—
Exercised		(81	)	$	0.38	$	4.19			$	578
Canceled		(10	)	$	4.91	$	6.32
Balance at December 31, 2017		465		$	0.84				8.0	$	1,785
Granted		10		$	3.93	$	2.92
Exercised		(40	)	$	0.38	$	5.80
Canceled		(18	)	$	8.19	$	8.47
Balance at December 31, 2018		417		$	0.64				7.1	$	1,116
Exercisable as of December 31, 2018		285		$	0.53				7.0	$	786

(1)	Aggregate intrinsic value is calculated as the difference between (i) the exercise price of options that, as of the applicable date, have an exercise price in excess of the fair value of the Company’s common stock, and (ii) the fair value of the Company’s common stock as of the applicable date.

The Company granted no option awards in the year ended December 31, 2017. The total fair value of options that vested during the years ended December 31, 2018 and 2017 was $645,000 and $1.1 million, respectively. As of December 31, 2018, the remaining unrecognized compensation expense related to all outstanding option awards was $146,000 and is expected to be recognized over a weighted-average period of 0.7 years.

RSU Awards

RSUs are awards that entitle the holder to receive shares of the Company’s common stock upon satisfaction of vesting conditions. Each RSU represents the contingent right to receive one share of the Company’s common stock upon vesting and settlement.

No RSU awards were granted prior to the year ended December 31, 2016. The following table summarizes activity for RSUs relating to shares of the Company’s common stock in the years ended December 31, 2018 and 2017:

	Number of Shares (in thousands)			Weighted-Average Grant Date Fair Value
Balance at December 31, 2016		362		$	9.69
Granted		708		$	5.09
Vested and settled		(90	)	$	9.66
Forfeited		(43	)	$	9.33
Balance at December 31, 2017		937		$	7.39
Granted		554		$	4.39
Vested and settled		(285	)	$	7.78
Forfeited		(120	)	$	5.77
Balance at December 31, 2018		1,086		$	5.94

The RSU awards granted in the years ended December 31, 2018 and 2017 will result in aggregate equity-based compensation expense of $2.4 million and $4.8 million, respectively, in each case to be recognized over four years from the grant date of each award granted in the period. As of December 31, 2018, the remaining unrecognized compensation expense related to all outstanding RSU awards was $5.6 million and is expected to be recognized over a weighted-average period of 2.9 years. As of December 31, 2017, the remaining unrecognized compensation expense related to all outstanding RSU awards was $6.2 million and is expected to be recognized over a weighted-average period of 3.4 years.

Fair Value Assumptions for Option Awards

The Company uses the Black-Scholes option-pricing model to measure the fair value of option awards. The Black-Scholes option-pricing model requires the input of various assumptions, each of which is subjective and requires significant judgment. These assumptions include the following:

•

Expected Term. The expected term represents the period that the Company’s equity-based awards are expected to be outstanding. The Company determines the expected term assumption based on the vesting terms, exercise terms and contractual terms of the options, and, in the case of equity-based awards subject to a profits interest threshold granted before the Reorganization, based on the estimated time to liquidity.

•

Risk-Free Interest Rate. The Company determines the risk-free interest rate by using the equivalent to the expected term based on the U.S. Treasury yield curve in effect as of the date of grant.

•

Dividend Yield. The assumed dividend yield is based on the Company’s expectation that it will not pay dividends in the foreseeable future, which is consistent with its history of not paying dividends.

•

Expected Volatility. The Company does not have sufficient history to estimate the volatility of the price of its common equity or the expected term of its options. The Company calculates expected volatility based on historical volatility data of a representative group of companies that are publicly traded. The Company selected representative companies with comparable characteristics to it, including risk profiles and position within the industry, and with historical equity price information sufficient to meet the expected term of the equity-based awards. The Company computes the historical volatility of this selected group using the daily closing prices for the selected companies’ equity during the equivalent period of the calculated expected term of its equity-based awards. The Company will continue to use the representative group volatility information until the historical volatility of its equity is relevant to measure expected volatility for future option grants.

•

Forfeiture Rate. The Company accounts for forfeitures as they occur.

Awards to Employees

The table below sets forth the weighted-average assumptions used in the Black-Scholes option-pricing model to estimate the fair value of options to acquire shares of the Company’s common stock granted to employees during the year ended December 31, 2018. The Company did not grant any options to acquire shares of the Company’s common stock to employees during the year ended December 31, 2017.

	Year Ended December 31,
	2018
Expected term (in years)		6.1
Risk-free interest rates		2.8	%
Dividend yield		—
Expected volatility		87.4	%

Determination of Fair Value on Grant Dates

The fair value of the shares of the Company’s common stock underlying option and RSU awards is determined by the Company’s board of directors or the compensation committee thereof based on the closing sales price of the Company’s common stock on the date of grant as reported by the Nasdaq Global Market.

Income Taxes

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income Taxes

Note 11. Income Taxes

Provision for income taxes consists of U.S. federal and state income taxes. A deferred tax liability is recognized for all taxable temporary differences, and a deferred tax asset is recognized for all deductible temporary differences, operating losses and tax credit carryforwards. A valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized.

As of December 31, 2018 the Company has incurred net taxable losses, and accordingly, no current provision for income taxes has been recorded. This amount differs from the amount computed by applying the U.S. federal income tax rate of 21.0% to pretax loss due to the provision of a valuation allowance to the extent of the Company’s net deferred tax asset. As of December 31, 2017, the net state deferred tax asset was $90,000, and the net federal deferred tax asset was $36,000.

The 2017 Tax Act, which was signed into law on December 22, 2017, has resulted in significant changes to the U.S. corporate income tax system. These changes include, among others, a federal statutory rate reduction from 35% to 21%, the elimination or reduction of certain domestic deductions and credits and limitations on the deductibility of interest expenses and executive compensation expenses. The 2017 Tax Act also transitions international taxation from a worldwide system to a modified territorial system and includes base erosion prevention measures on non-U.S. earnings. These changes are effective beginning in 2018. The Company accounts for changes in tax rates and tax laws in the period of enactment. As a result, for 2017, due to the reduction in the corporate income tax rate with the enactment of the 2017 Tax Act, the Company recorded a tax expense of $22,000 related to the revaluation of its net deferred tax assets. The Company has determined that the various other provisions of the 2017 Tax Act did not have a material impact on the Company’s results of operations or financial condition, largely because of the amount of the Company’s net operating loss carryover and the Company has no unrepatriated foreign earnings. According to the 2017 Tax Act, our net operating loss, or NOL, generated in tax years beginning after December 31, 2017 may be carried forward indefinitely.

Income tax expense (benefit) consisted of the following:

	Year Ended December 31,
	2018			2017
	(in thousands)
Current:
Federal	$	—		$	(599	)
State		—			(80	)
Total Current		—			(679	)
Deferred:
Federal		(987	)		(300	)
State		(308	)		(36	)
Change in valuation allowance		1,331			—
Total Deferred		36			(336	)
Total income tax expense (benefit)	$	36		$	(1,015	)

Reconciliation of the difference between the federal statutory income tax rate and the effective income tax rate is as follows:

	Year Ended December 31,
	2018			2017

Tax provision at Federal statutory rate		21.00	%		34.00	%
State taxes		4.37	%		0.78	%
Other		1.96	%		1.54	%
Impact of tax reform (1)		0.00	%		-0.02	%
Stock based compensation		-4.08	%		-2.13	%
Change in valuation allowance		-23.90	%		—
Tax provision		-0.65	%		34.17	%

(1)	The effective tax rate for the year ended December 31, 2017 includes the Company’s estimate of the effect of the 2017 Tax Act, which primarily relates to the remeasurement of existing deferred taxes as a result of the change to the U.S. federal corporate income tax rate.

The following table summarizes the elements of the deferred tax assets (liabilities):

	Year Ended December 31,
	2018			2017
	(in thousands)
Deferred tax assets
Accrued vacation and other accrued expenses	$	118		$	96
Provision for bad debts		136			65
Net operating losses		699			148
Stock based compensation		579			594
Unrealized loss on investments		21			37
State income taxes		9			6
Foreign		343			118
Credits		261			—
Gross deferred tax assets		2,166			1,064
Less: Valuation allowance		(1,448	)		(118	)
Net deferred tax assets		718			946
Deferred tax liabilities
Depreciation		644			820
Other		74			—
Total deferred tax liabilities		718			820
Net deferred tax assets (liabilities)	$	—		$	126

During 2018 and 2017 the Company recorded a deferred tax asset related to its equity method investment in FF Gene Biotech. When realized, the asset will generate a capital loss which may only be used to offset capital gain income. The Company does not currently have any capital gain income and has therefore recorded a full valuation allowance against this asset.

Uncertain Tax Positions

The Company is subject to income taxation by the United States government and certain states in which the Company's activities give rise to an income tax filing requirement. The Company does not have income tax filing requirements in any foreign jurisdiction, nor are any taxes withheld from income taxes withheld from foreign sales. As of December 31, 2018, there were no pending tax audits in any jurisdiction.

There were no tax-related interest or penalties accrued at December 31, 2018 and 2017.

While the Company believes it has adequately provided for all tax positions, amounts asserted by taxing authorities could differ from the Company's accrued positions. Accordingly, additional provisions on federal, state and foreign tax-related matters could be recorded in future periods as revised estimates are settled or otherwise resolved.

FASB ASC 740 requires that deferred income tax assets be reduced by a valuation allowance if it is more likely than not that some or all of the deferred income tax assets will not be realized. The Company has evaluated the realizability of its deferred tax assets and has concluded that it is more likely than not that the Company may not realize benefit of its deferred tax assets, primarily as a result of operating losses in recent years and, accordingly, has provided a full valuation allowance at December 31, 2018.

Income (Loss) Per Share

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Income (Loss) per Share

Note 12. Income (Loss) per Share

The following is a reconciliation of the basic and diluted income (loss) per share computations:

	Years Ended
	2018			2017
	(in thousands, except per share data)
Net loss	$	(5,607	)	$	(2,510	)
Weighted-average common shares - outstanding, basic		17,978			17,739
Weighted-average common shares - outstanding, diluted		17,978			17,739
Net loss per common share, basic	$	(0.31	)	$	(0.14	)
Net loss per common share, diluted	$	(0.31	)	$	(0.14	)

The following securities have been excluded from the calculation of diluted income (loss) per share for all periods presented because their effect would have been anti-dilutive:

	Years Ended
	2018		2017
	(in thousands)
Options		413		464
RSUs		857		526

The anti-dilutive shares described above were calculated using the treasury stock method. During the years ended December 31, 2018 and 2017, the Company had outstanding options and RSUs that were excluded from the weighted-average share calculation for continuing operations due to the Company’s net loss positions.

Retirement Plans

12 Months Ended

Dec. 31, 2018

Compensation And Retirement Disclosure [Abstract]

Retirement Plans

Note 13. Retirement Plans

The Company offers a 401(k) retirement savings plan (the “401(k) Plan”) for its employees, including its executive officers, who satisfy certain eligibility requirements. The Internal Revenue Code of 1986, as amended, allows eligible employees to defer a portion of their compensation, within prescribed limits, on a pre-tax basis through contributions to the 401(k) Plan. The Company matches contributions to the 401(k) Plan based on the amount of salary deferral contributions the participant makes to the 401(k) Plan. The Company will match up to 3% of an employee’s compensation that the employee contributes to his or her 401(k) Plan account. Total Company matching contributions to the 401(k) Plan were $176,000 and $108,000 in the years ended December 31, 2018 and 2017, respectively.

Related Party

12 Months Ended

Dec. 31, 2018

Related Party

Note 14. Related Party

Dr. Yun Yen, who is a member of the Company’s Board of Directors and a stockholder, serves as the President and Chairman of the Board for the Sino-American Cancer Foundation (the “Foundation”) and served as the President for the Taipei Medical University (the “University”), from August 1, 2011 through July 31, 2016 and currently serves as a Chair Professor for the University.

From time to time, the Company performs research testing services, on an arms-length basis, for the Foundation. The Company recognized zero during the years ended December 31, 2018 and 2017, as consideration for such services. Additionally, the Company subleases certain of its headquarters facilities to the Foundation. The Company recognized $33,000 and $22,000 in the years ended December 31, 2018 and 2017, respectively, as consideration for such sublease. As of December 31, 2018 and 2017, zero was owed to the Company by the Foundation in connection with these relationships.

From time to time, the Company performs genetic sequencing services, on an arms-length basis, for the University. The Company recognized $66,000 and $82,600 in the years ended December 31, 2018 and 2017, respectively, as consideration for such services. As of December 31, 2018 and 2017, $51,000 and $40,000, respectively, was owed to the Company by the University in connection with this relationship.

As more fully described in Note 15, in April 2017, the Company, through an affiliated company formed for the purpose of the relationship, entered into a cooperation agreement (the “JV Agreement”) with Xilong Scientific Co., Ltd. (“Xilong Scientific”) and Fuzhou Jinqiang Investment Partnership (LP) (“FJIP”) to form a joint venture under the laws of the PRC called Fujian Fujun Gene Biotech Co., Ltd. (“FF Gene Biotech”). Xilong Scientific is an affiliate of Xi Long, which, as of December 31, 2018, owned 11% of the outstanding shares of the Company’s common stock, and FJIP is owned by key management of FF Gene Biotech, including Dr. Han Lin Gao, the Chief Scientific Officer and a large stockholder of the Company and the owner of approximately 25% of FJIP.

Fulgent Pharma utilizes space in the facility at which the Company’s laboratory and corporate headquarters are located. Since the completion of the Pharma Split-Off, Fulgent Pharma reimburses the Company, on an arms-length basis, for the portion of the rent the Company pays that is attributable to the space used by Fulgent Pharma, which amounts are not significant. As of December 31, 2018 and 2017, $22,000 and $3,000, respectively, was owed to the Company by Fulgent Pharma as a result of this arrangement, which is recorded in Other receivable in Other current assets in the accompanying consolidated balance sheets.

Equity Method Investments

12 Months Ended

Dec. 31, 2018

Equity Method Investments And Joint Ventures [Abstract]

Equity Method Investments

Note 15. Equity Method Investments

In April 2017, the Company, through an affiliated company formed for the purpose of the relationship, entered into the JV Agreement with Xilong Scientific and FJIP to form FF Gene Biotech, a joint venture formed under the laws of the PRC to offer genetic testing services to customers in the PRC. Pursuant to the terms of the JV Agreement, the Company has agreed to contribute to FF Gene Biotech genetic sequencing and other equipment with a total cost of 60,000,000 renminbi (“RMB”) over a three-year period for a 30% ownership interest in FF Gene Biotech, Xilong Scientific has agreed to contribute to FF Gene Biotech 102,000,000 RMB over a three-year period for a 51% ownership interest in the FF Gene Biotech, and FJIP has agreed to contribute to FF Gene Biotech 19,000,000 RMB over a five-year period for a 19% ownership interest in FF Gene Biotech. The Company’s maximum exposure to fund losses of FF Gene Biotech as a result of its minority ownership of this entity is equal to its contribution obligation under the JV Agreement as described above. As of December 31, 2018, 40,300,000 RMB (or approximately $5.9 million U.S. dollars) remained to be contributed to FF Gene Biotech by the Company under the terms of the JV Agreement, and the Company has purchased and contributed equipment with an aggregate fair value of $3.0 million pursuant to its contribution commitment under the JV Agreement, of which, $510,000 and $2.5 million were contributed in the year ended December 31, 2018 and 2017, respectively. The Company accounted for this contribution in accordance with ASC 845, Nonmonetary Transactions, and recorded an investment based on the fair value of the contributed equipment, which is the same as carryover basis.

The Company concluded FF Gene Biotech is a variable interest entity as FF Gene Biotech lacks sufficient capital to operate independently. The Company concluded that it alone does not have the power to direct the most significant activities of FF Gene Biotech and therefore is not the primary beneficiary of the entity. Judgment regarding the level of influence over FF Gene Biotech includes consideration of key factors such as the Company's ownership interest, representation on the board of directors or other management body and participation in policy-making decisions.

The Company accounts for its 30% interest in FF Gene Biotech using the equity method of accounting. The Company recorded its proportionate share of the losses of FF Gene Biotech for the year ended December 31, 2018 in the accompanying consolidated statements of operations, and recorded its contribution during the period, net of its proportionate share in the accumulated losses of FF Gene Biotech, in the accompanying consolidated balance sheet as of December 31, 2018.

The Company has entered into a license agreement with FF Gene Biotech, pursuant to which it granted FF Gene Biotech a license to use certain of the Company’s clinical molecular diagnostic gene detection technology and related software and proprietary reference library of genetic information, along with any improvements on this technology the Company may develop during the term of the license agreement. Under the license agreement, FF Gene Biotech will pay to the Company, on a quarterly basis, certain royalties based on the revenues of FF Gene Biotech. The Company earned an insignificant amount of royalties under the license agreement for the year ended December 31, 2018.

In November 2017, FF Gene Biotech invested and formed a majority-owned subsidiary that focuses on sales and marketing for FF Gene Biotech. The financial information of the subsidiary is consolidated in the summarized financial information for FF Gene Biotech disclosed below.

Equity method investments as of December 31, 2018 and 2017 consisted of the following:

	December 31,
	2018					2017
	Carrying Value		Ownership Percentage			Carrying Value		Ownership Percentage
	(in thousands)					(in thousands)
FF Gene Biotech	$	1,512		30	%	$	1,937		30	%
Total equity method investments	$	1,512		30	%	$	1,937		30	%

Summary Financial Information

Summary financial information for FF Gene Biotech is as follows:

	December 31,
	2018		2017
Consolidated Balance Sheet Data:	(in thousands)
Current Assets	$	1,916	$	2,474
Non-Current Assets		4,068		4,851
Current Liabilities		2,415		942
Non-Current Liabilities		—		—
Minority Interest		—		—
Stockholders' Equity		3,569		6,383

	Years Ended December 31,
	2018			2017
Consolidated Statement of Operations Data:	(in thousands)
Net Sales	$	1,254		$	90
Gross Profit		67			10
Net Loss		(3,101	)		(2,318	)
Share of loss from investments accounted for using the equity method (1)		(935	)		(524	)

(1)	The Company's share of loss is based on pro-rated net loss beginning April 25, 2017, the date on which the Company entered into the JV Agreement.

Selected Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Information (Unaudited)

Note 16. Selected Quarterly Financial Data (Unaudited)

The tables below set forth the Company’s quarterly consolidated statements of operations data for the eight quarters ended December 31, 2018. In the opinion of management, this quarterly data has been prepared on the same basis as the accompanying consolidated financial statements and includes all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the periods presented. See Item 7. “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” in the report in which these consolidated financial statements are included for descriptions of the effects of any extraordinary, unusual or infrequently occurring items recognized in any of the periods covered by this data. The results for any one quarter are not indicative of the results to be expected in the current period or any future period.

	Three Months Ended
	Dec. 31, 2018			Sept. 30, 2018			June 30, 2018			Mar. 31, 2018			Dec. 31, 2017			Sept. 30, 2017			June 30, 2017			Mar. 31, 2017
	(dollars in thousands, except per share data)
Statement of Operations Data:
Revenue	$	5,673		$	5,625		$	5,400		$	4,653		$	4,281		$	4,503		$	4,640		$	5,306
Cost of revenue		2,769			2,612			2,544			2,772			2,545			2,268			1,879			1,859
Gross profit		2,904			3,013			2,856			1,881			1,736			2,235			2,761			3,447
Operating expenses:
Research and development		1,426			1,438			1,212			1,458			1,324			1,128			920			851
Selling and marketing		1,128			1,115			1,279			1,130			1,080			1,383			851			891
General and administrative		1,379			1,306			1,366			1,487			1,402			1,205			1,140			1,486
Total operating expenses		3,933			3,859			3,857			4,075			3,806			3,716			2,911			3,228
Operating income (loss)		(1,029	)		(846	)		(1,001	)		(2,194	)		(2,070	)		(1,481	)		(150	)		219
Interest and other income, net		98			143			98			95			97			145			120			119
Income (loss) before income taxes and equity loss in investee		(931	)		(703	)		(903	)		(2,099	)		(1,973	)		(1,336	)		(30	)		338
Provision for (benefit from) income taxes		888			(318	)		(100	)		(434	)		(596	)		(415	)		(110	)		106
Income (loss) before equity loss in investee		(1,819	)		(385	)		(803	)		(1,665	)		(1,377	)		(921	)		80			232
Equity loss in investee		(234	)		(210	)		(246	)		(245	)		(247	)		(172	)		(105	)		-
Net income (loss)	$	(2,053	)	$	(595	)	$	(1,049	)	$	(1,910	)	$	(1,624	)	$	(1,093	)	$	(25	)	$	232

Net income (loss) per common share:
Basic	$	(0.11	)	$	(0.03	)	$	(0.06	)	$	(0.11	)	$	(0.09	)	$	(0.06	)	$	(0.00	)	$	0.01
Diluted	$	(0.11	)	$	(0.03	)	$	(0.06	)	$	(0.11	)	$	(0.09	)	$	(0.06	)	$	(0.00	)	$	0.01

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Use of Estimates

Principles of Consolidation

Cash and Cash Equivalents

Accounts Receivable and Allowance for Doubtful Accounts

A roll-forward of the activity in the Company’s allowance for doubtful accounts is as follows:

	December 31,
	2018			2017
	(in thousands)
Allowance for doubtful accounts at beginning of year	$	287		$	151
Bad debt expense		309			160
Deductions		(6	)		(24	)
Allowance for doubtful accounts at end of year	$	590		$	287

Marketable Securities

Fair Value of Financial Instruments

Concentrations of Credit Risk, Customers and Suppliers

Revenue from the U.S. government was less than 10% of total revenue in each of the years ended December 31, 2018 and 2017.

Equity Method Investments

Fixed Assets

Software for Internal Use

Impairment of Long-Lived Assets

Reporting Segment and Geographic Information

Revenue Recognition

Performance Obligations

Genetic Testing Services

Clinical – Institutional and Patient Direct Pay

Clinical – Insurance

Significant Judgments and Contract Estimates

Genetic Testing Services

Contract Liabilities

Overhead Expenses

Cost of Revenue

Research and Development Expenses

Selling and Marketing Expenses

General and Administrative Expenses

Income Taxes

Equity-Based Compensation

Foreign Currency Translation and Foreign Currency Transactions

Comprehensive Loss

Basic and Diluted Net Loss per Share

Emerging Growth Company

Accounting Pronouncements Recently Adopted and Recent Accounting Pronouncements

Accounting Pronouncements Recently Adopted

ASU 2014-09

Financial Statement Impact of Adoption ASC 606

The cumulative effect of changes made to the Condensed Consolidated Balance Sheet at January 1, 2018 for the adoption of ASC 606 were as follows:

	Balance at December 31, 2017			Adjustments Due to ASC 606			Balance at January 1, 2018
	(in thousands)
Condensed Consolidated Balance Sheet data
Assets:
Accounts receivable	$	4,005		$	327		$	4,332
Deferred tax asset / (liability)		126			(74	)		52

Equity:
Accumulated deficit	$	(57,664	)	$	253		$	(57,411	)

	As reported			Adjustments Due to ASC 606			Balances without the adoption of Topic 606
	(in thousands)
Condensed Consolidated Balance Sheet data
Assets:
Accounts receivable	$	5,948		$	(20	)	$	5,928
Deferred tax asset		—			—			—

Equity:
Accumulated deficit	$	(63,018	)	$	(20	)	$	(63,038	)

	For the Year Ended December 31, 2018
	As reported			Adjustments Due to ASC 606			Balances without the adoption of Topic 606
	(in thousands, except per share data)
Condensed Consolidated Statement of Operations data:
Total revenue	$	21,351		$	307	*	$	21,658
Provision for (benefit from) income taxes		36			74			110
Net income (loss)		(5,607	)		233			(5,374	)
Net income (loss) per common share:
Basic & Diluted	$	(0.31	)	$	0.01		$	(0.30	)

*	Revenue under ASC 605 would have been greater than under ASC 606 because the amount of cash receipts in 2018 from current and prior period insurance billings was greater than the estimated collections for services delivered and billed in 2018.

There was no impact on the condensed consolidated statements of cash flows for the year ended December 31, 2018.

Disaggregation of Revenue

	Year ended
	December 31, 2018
	(in thousands)
Genetic Testing Services by payor
Institutional	$	19,980
Patient		547
Insurance		824
Total Revenue	$	21,351

There was no material variable consideration recognized in the current period that relates to performance obligations that were completed in the prior period.

Transaction Price Allocated to Future Performance Obligations

ASU No. 2016-01

ASU No. 2016-15

Recent Accounting Pronouncements

ASU No. 2016-02

ASU No. 2016-13

ASU No. 2017-08

ASU No. 2018-02

ASU No. 2018-15

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Roll-Forward of Activity in Allowance for Doubtful Accounts

A roll-forward of the activity in the Company’s allowance for doubtful accounts is as follows:

	December 31,
	2018			2017
	(in thousands)
Allowance for doubtful accounts at beginning of year	$	287		$	151
Bad debt expense		309			160
Deductions		(6	)		(24	)
Allowance for doubtful accounts at end of year	$	590		$	287

Accounting Standards Update 2014-09

Summary of Impact on Financial Statement

The cumulative effect of changes made to the Condensed Consolidated Balance Sheet at January 1, 2018 for the adoption of ASC 606 were as follows:

	Balance at December 31, 2017			Adjustments Due to ASC 606			Balance at January 1, 2018
	(in thousands)
Condensed Consolidated Balance Sheet data
Assets:
Accounts receivable	$	4,005		$	327		$	4,332
Deferred tax asset / (liability)		126			(74	)		52

Equity:
Accumulated deficit	$	(57,664	)	$	253		$	(57,411	)

	As reported			Adjustments Due to ASC 606			Balances without the adoption of Topic 606
	(in thousands)
Condensed Consolidated Balance Sheet data
Assets:
Accounts receivable	$	5,948		$	(20	)	$	5,928
Deferred tax asset		—			—			—

Equity:
Accumulated deficit	$	(63,018	)	$	(20	)	$	(63,038	)

	For the Year Ended December 31, 2018
	As reported			Adjustments Due to ASC 606			Balances without the adoption of Topic 606
	(in thousands, except per share data)
Condensed Consolidated Statement of Operations data:
Total revenue	$	21,351		$	307	*	$	21,658
Provision for (benefit from) income taxes		36			74			110
Net income (loss)		(5,607	)		233			(5,374	)
Net income (loss) per common share:
Basic & Diluted	$	(0.31	)	$	0.01		$	(0.30	)

*	Revenue under ASC 605 would have been greater than under ASC 606 because the amount of cash receipts in 2018 from current and prior period insurance billings was greater than the estimated collections for services delivered and billed in 2018.

Summary of Revenue from Contracts with Customers by Payor Type

The following table summarizes revenue from contracts with customers by payor type for the year ended December 31, 2018.

	Year ended
	December 31, 2018
	(in thousands)
Genetic Testing Services by payor
Institutional	$	19,980
Patient		547
Insurance		824
Total Revenue	$	21,351

Marketable Securities (Tables)

12 Months Ended

Dec. 31, 2018

Investments Debt And Equity Securities [Abstract]

Summary of Marketable Securities

The Company’s marketable securities consisted of the following:

	December 31, 2018
	Amortized Cost Basis			Unrealized Gains		Unrealized Losses			Aggregate Fair Value
	(in thousands)
Marketable securities:
Short-term
Money market accounts	$	2,692		$	—	$	—		$	2,692
United States Treasury		990			—		—			990
U.S. government agency securities		790			—		—			790
Corporate debt securities		22,613			1		(96	)		22,518
Less: Cash equivalents		(2,692	)		—		—			(2,692	)
Total short-term marketable securities		24,393			1		(96	)		24,298
Corporate debt securities		6,383			11		(8	)		6,386
Total long-term marketable securities		6,383			11		(8	)		6,386
	$	30,776		$	12	$	(104	)	$	30,684

	December 31, 2017
	Amortized Cost Basis			Unrealized Gains		Unrealized Losses			Aggregate Fair Value
	(in thousands)
Marketable securities:
Short-term
Money market accounts	$	723		$	—	$	—		$	723
Corporate debt securities		20,040			2		(48	)		19,994
Less: Cash equivalents		(723	)		—		—			(723	)
Total short-term marketable securities		20,040			2		(48	)		19,994
Corporate debt securities		14,999			—		(116	)		14,883
Total long-term marketable securities		14,999			—		(116	)		14,883
	$	35,039		$	2	$	(164	)	$	34,877

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

Information about Financial Assets Measured at Fair Value on Recurring Basis Based on Three-Tier Fair Value Hierarchy

The following tables present information about the Company’s financial assets measured at fair value on a recurring basis, based on the three-tier fair value hierarchy:

	December 31, 2018
	Total		Level 1		Level 2		Level 3
	(in thousands)
Marketable securities:
Corporate debt securities	$	28,904	$	—	$	28,904	$	—
United States Treasury		990		—		990		—
U.S. government agency securities		790		—		790		—
Money market accounts		2,692		2,692		—		—
Total marketable securities	$	33,376	$	2,692	$	30,684	$	—

	December 31, 2017
	Total		Level 1		Level 2		Level 3
	(in thousands)
Marketable securities:
Corporate debt securities	$	34,877	$	—	$	34,877	$	—
Money market accounts		723		723		—		—
Total marketable securities	$	35,600	$	723	$	34,877	$	—

Fixed Assets (Tables)

12 Months Ended

Dec. 31, 2018

Property Plant And Equipment [Abstract]

Major Classes of Fixed Assets

Major classes of fixed assets consisted of the following:

		December 31,
	Useful Lives	2018			2017
		(in thousands)
Computer hardware	3 Years	$	1,579		$	1,435
Computer software	3 Years		495			463
Medical lab equipment	5 Years		8,136			7,145
Furniture and fixtures	5 Years		233			159
Leasehold improvements	Shorter of lease term or estimated useful life		802			763
Assets not yet placed in service			1,087			1,074
Total			12,332			11,039
Less: Accumulated depreciation			(5,886	)		(3,767	)
Property and equipment, net		$	6,446		$	7,272

Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2018

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Schedule of Other Current Assets

Other current assets consisted of the following:

	December 31,
	2018		2017
	(in thousands)
Reagents	$	314	$	231
Prepaid expenses		706		624
Prepaid income taxes		1,251		1,313
Marketable securities interest receivable		220		204
Other receivable		70		66
Total	$	2,561	$	2,438

Reporting Segment and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Summary of Revenue by Geographic Region

Revenue by region was as follows:

	December 31,
	2018		2017
	(in thousands)
Revenue:
United States	$	12,579	$	9,024
Foreign:
Canada		3,984		4,091
People's Republic of China ("PRC")		109		2,614
Other Countries		4,679		3,001
Total	$	21,351	$	18,730

Commitment and Contingencies (Tables)

12 Months Ended

Dec. 31, 2018

Commitments And Contingencies Disclosure [Abstract]

Future Minimum Payments under Non-Cancelable Operating Leases

Future minimum payments under non-cancelable operating leases as of December 31, 2018 are as follows:

	Amounts
Year ending December 31,	(in thousands)
2019	$	560
2020		559
2021		550
2022		558
Thereafter		1,429
Total minimum lease payments	$	3,656

Equity-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Equity-Based Compensation

The Company has included equity-based compensation expense as part of cost of revenue and operating expenses in the accompanying consolidated statements of operations as follows:

	Year Ended December 31,
	2018		2017
	(in thousands)
Cost of revenue	$	523	$	479
Research and development		732		807
Selling and marketing		460		318
General and administrative		589		515
Total	$	2,304	$	2,119

Summary of Activity for Options to Acquire Common Shares

The following table summarizes activity for options to acquire shares of the Company’s common stock in the years ended December 31, 2018 and 2017:

	Number of Shares Subject to Options (in thousands)			Weighted- Average Exercise Price		Weighted- Average Grant Date Fair Value		Weighted- Average Remaining Contractual Life (in years)		Aggregate Intrinsic Value (in thousands) (1)
Balance at December 31, 2016		556		$	0.85				9.0	$	5,976
Granted		—
Exercised		(81	)	$	0.38	$	4.19			$	578
Canceled		(10	)	$	4.91	$	6.32
Balance at December 31, 2017		465		$	0.84				8.0	$	1,785
Granted		10		$	3.93	$	2.92
Exercised		(40	)	$	0.38	$	5.80
Canceled		(18	)	$	8.19	$	8.47
Balance at December 31, 2018		417		$	0.64				7.1	$	1,116
Exercisable as of December 31, 2018		285		$	0.53				7.0	$	786

(1)	Aggregate intrinsic value is calculated as the difference between (i) the exercise price of options that, as of the applicable date, have an exercise price in excess of the fair value of the Company’s common stock, and (ii) the fair value of the Company’s common stock as of the applicable date.

Summary of Activity for RSUs Relating to Shares of Company's Common Stock

The following table summarizes activity for RSUs relating to shares of the Company’s common stock in the years ended December 31, 2018 and 2017:

	Number of Shares (in thousands)			Weighted-Average Grant Date Fair Value
Balance at December 31, 2016		362		$	9.69
Granted		708		$	5.09
Vested and settled		(90	)	$	9.66
Forfeited		(43	)	$	9.33
Balance at December 31, 2017		937		$	7.39
Granted		554		$	4.39
Vested and settled		(285	)	$	7.78
Forfeited		(120	)	$	5.77
Balance at December 31, 2018		1,086		$	5.94

Summary of Weighted-Average Assumptions Used to Estimate Fair Value of Options to Acquire Shares of Company's Common Stock

	Year Ended December 31,
	2018
Expected term (in years)		6.1
Risk-free interest rates		2.8	%
Dividend yield		—
Expected volatility		87.4	%

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income Tax Expense (Benefit)

Income tax expense (benefit) consisted of the following:

	Year Ended December 31,
	2018			2017
	(in thousands)
Current:
Federal	$	—		$	(599	)
State		—			(80	)
Total Current		—			(679	)
Deferred:
Federal		(987	)		(300	)
State		(308	)		(36	)
Change in valuation allowance		1,331			—
Total Deferred		36			(336	)
Total income tax expense (benefit)	$	36		$	(1,015	)

Reconciliation of Difference between Federal Statutory Income Tax Rate and Effective Income Tax Rate

Reconciliation of the difference between the federal statutory income tax rate and the effective income tax rate is as follows:

	Year Ended December 31,
	2018			2017

Tax provision at Federal statutory rate		21.00	%		34.00	%
State taxes		4.37	%		0.78	%
Other		1.96	%		1.54	%
Impact of tax reform (1)		0.00	%		-0.02	%
Stock based compensation		-4.08	%		-2.13	%
Change in valuation allowance		-23.90	%		—
Tax provision		-0.65	%		34.17	%

(1)	The effective tax rate for the year ended December 31, 2017 includes the Company’s estimate of the effect of the 2017 Tax Act, which primarily relates to the remeasurement of existing deferred taxes as a result of the change to the U.S. federal corporate income tax rate.

Summary of Elements of Deferred Tax Assets (Liabilities)

The following table summarizes the elements of the deferred tax assets (liabilities):

	Year Ended December 31,
	2018			2017
	(in thousands)
Deferred tax assets
Accrued vacation and other accrued expenses	$	118		$	96
Provision for bad debts		136			65
Net operating losses		699			148
Stock based compensation		579			594
Unrealized loss on investments		21			37
State income taxes		9			6
Foreign		343			118
Credits		261			—
Gross deferred tax assets		2,166			1,064
Less: Valuation allowance		(1,448	)		(118	)
Net deferred tax assets		718			946
Deferred tax liabilities
Depreciation		644			820
Other		74			—
Total deferred tax liabilities		718			820
Net deferred tax assets (liabilities)	$	—		$	126

Income (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Income (Loss) Per Share Computations

The following is a reconciliation of the basic and diluted income (loss) per share computations:

	Years Ended
	2018			2017
	(in thousands, except per share data)
Net loss	$	(5,607	)	$	(2,510	)
Weighted-average common shares - outstanding, basic		17,978			17,739
Weighted-average common shares - outstanding, diluted		17,978			17,739
Net loss per common share, basic	$	(0.31	)	$	(0.14	)
Net loss per common share, diluted	$	(0.31	)	$	(0.14	)

Anti-dilutive Securities Excluded from Calculation of Diluted Income (Loss) Per Share

The following securities have been excluded from the calculation of diluted income (loss) per share for all periods presented because their effect would have been anti-dilutive:

	Years Ended
	2018		2017
	(in thousands)
Options		413		464
RSUs		857		526

Equity Method Investments (Tables)

12 Months Ended

Dec. 31, 2018

Equity Method Investments And Joint Ventures [Abstract]

Schedule of Equity Method Investments

Equity method investments as of December 31, 2018 and 2017 consisted of the following:

	December 31,
	2018					2017
	Carrying Value		Ownership Percentage			Carrying Value		Ownership Percentage
	(in thousands)					(in thousands)
FF Gene Biotech	$	1,512		30	%	$	1,937		30	%
Total equity method investments	$	1,512		30	%	$	1,937		30	%

Summary of Financial Information for Equity Method Investees

Summary financial information for FF Gene Biotech is as follows:

	December 31,
	2018		2017
Consolidated Balance Sheet Data:	(in thousands)
Current Assets	$	1,916	$	2,474
Non-Current Assets		4,068		4,851
Current Liabilities		2,415		942
Non-Current Liabilities		—		—
Minority Interest		—		—
Stockholders' Equity		3,569		6,383

	Years Ended December 31,
	2018			2017
Consolidated Statement of Operations Data:	(in thousands)
Net Sales	$	1,254		$	90
Gross Profit		67			10
Net Loss		(3,101	)		(2,318	)
Share of loss from investments accounted for using the equity method (1)		(935	)		(524	)

(1)	The Company's share of loss is based on pro-rated net loss beginning April 25, 2017, the date on which the Company entered into the JV Agreement.

Selected Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Unaudited Quarterly Data

The tables below set forth the Company’s quarterly consolidated statements of operations data for the eight quarters ended December 31, 2018.

	Three Months Ended
	Dec. 31, 2018			Sept. 30, 2018			June 30, 2018			Mar. 31, 2018			Dec. 31, 2017			Sept. 30, 2017			June 30, 2017			Mar. 31, 2017
	(dollars in thousands, except per share data)
Statement of Operations Data:
Revenue	$	5,673		$	5,625		$	5,400		$	4,653		$	4,281		$	4,503		$	4,640		$	5,306
Cost of revenue		2,769			2,612			2,544			2,772			2,545			2,268			1,879			1,859
Gross profit		2,904			3,013			2,856			1,881			1,736			2,235			2,761			3,447
Operating expenses:
Research and development		1,426			1,438			1,212			1,458			1,324			1,128			920			851
Selling and marketing		1,128			1,115			1,279			1,130			1,080			1,383			851			891
General and administrative		1,379			1,306			1,366			1,487			1,402			1,205			1,140			1,486
Total operating expenses		3,933			3,859			3,857			4,075			3,806			3,716			2,911			3,228
Operating income (loss)		(1,029	)		(846	)		(1,001	)		(2,194	)		(2,070	)		(1,481	)		(150	)		219
Interest and other income, net		98			143			98			95			97			145			120			119
Income (loss) before income taxes and equity loss in investee		(931	)		(703	)		(903	)		(2,099	)		(1,973	)		(1,336	)		(30	)		338
Provision for (benefit from) income taxes		888			(318	)		(100	)		(434	)		(596	)		(415	)		(110	)		106
Income (loss) before equity loss in investee		(1,819	)		(385	)		(803	)		(1,665	)		(1,377	)		(921	)		80			232
Equity loss in investee		(234	)		(210	)		(246	)		(245	)		(247	)		(172	)		(105	)		-
Net income (loss)	$	(2,053	)	$	(595	)	$	(1,049	)	$	(1,910	)	$	(1,624	)	$	(1,093	)	$	(25	)	$	232

Net income (loss) per common share:
Basic	$	(0.11	)	$	(0.03	)	$	(0.06	)	$	(0.11	)	$	(0.09	)	$	(0.06	)	$	(0.00	)	$	0.01
Diluted	$	(0.11	)	$	(0.03	)	$	(0.06	)	$	(0.11	)	$	(0.09	)	$	(0.06	)	$	(0.00	)	$	0.01

Summary of Significant Accounting Policies - Roll-Forward of Activity in Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Receivables [Abstract]
Allowance for doubtful accounts at beginning of year	$ 287	$ 151
Bad debt expense	309	160
Deductions	(6)	(24)
Allowance for doubtful accounts at end of year	$ 590	$ 287

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018 USD ($) Customer Segment	Dec. 31, 2017 Customer	Jan. 01, 2019 USD ($)	Jan. 01, 2018 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Impairment losses of long-lived assets	$ 0
Number of reporting segments \| Segment	1
Shipping and handling fees incurred	$ 0
Type of Cost, Good or Service [Extensible List]	us-gaap:ShippingAndHandlingMember
Federal and state tax expense (benefit) prior to reorganization.	$ 0
Practical expedient not to disclose amount of transaction price allocated to unsatisfied performance obligations	true
Subsequent Event
Summary Of Significant Accounting Policies [Line Items]
Operating lease liabilities			$ 3,100,000
Right-of-use assets			$ 3,100,000
Accounting Standards Update 2014-09
Summary Of Significant Accounting Policies [Line Items]
Change in accounting principle, adjustment to accumulated deficit and accounts receivable				$ 327,000
Adjustment to accumulated deficit and deferred taxes				$ (74,000)
Computer Software
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of fixed assets	3 years
Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of fixed assets	3 years
Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of fixed assets	5 years
Customer Concentration Risk \| Revenue
Summary Of Significant Accounting Policies [Line Items]
Number of customers \| Customer	1	3
Customer Concentration Risk \| Revenue \| Customer One
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage	13.00%	14.00%
Customer Concentration Risk \| Revenue \| Customer Two
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		12.00%
Customer Concentration Risk \| Revenue \| Customer Three
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		10.00%
Customer Concentration Risk \| Accounts Receivable
Summary Of Significant Accounting Policies [Line Items]
Number of customers \| Customer		1
Customer Concentration Risk \| Accounts Receivable \| Customer One
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage	18.00%	13.00%

Summary of Significant Accounting Policies -Summary of Cumulative Effect of Changes Made to the Condensed Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Assets
Accounts receivable	$ 5,948		$ 4,005
Deferred tax asset / (liability)			126
Accumulated deficit	(63,018)		$ (57,664)
Accounting Standards Update 2014-09
Assets
Accounts receivable		$ 4,332
Deferred tax asset / (liability)		52
Accumulated deficit		(57,411)
Accounting Standards Update 2014-09 \| Adjustments due to ASC 606
Assets
Accounts receivable	(20)	327
Deferred tax asset / (liability)		(74)
Accumulated deficit	(20)	$ 253
Accounting Standards Update 2014-09 \| Balances without the Adoption of Topic 606
Assets
Accounts receivable	5,928
Accumulated deficit	$ (63,038)

Summary of Significant Accounting Policies -Summary of Cumulative Effect of Changes Made to the Condensed Consolidated Statements of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Total revenue	$ 5,673	$ 5,625	$ 5,400	$ 4,653	$ 4,281	$ 4,503	$ 4,640	$ 5,306	$ 21,351	$ 18,730
Provision for (benefit from) income taxes	888	(318)	(100)	(434)	(596)	(415)	(110)	106	36	(1,015)
Net income (loss)	$ (2,053)	$ (595)	$ (1,049)	$ (1,910)	$ (1,624)	$ (1,093)	$ (25)	$ 232	$ (5,607)	$ (2,510)
Net income (loss) per common share:
Basic & Diluted									$ (0.31)	$ (0.14)
Accounting Standards Update 2014-09
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Total revenue									$ 21,351
Accounting Standards Update 2014-09 \| Adjustments due to ASC 606
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Total revenue									307
Provision for (benefit from) income taxes									74
Net income (loss)									$ 233
Net income (loss) per common share:
Basic & Diluted									$ 0.01
Accounting Standards Update 2014-09 \| Balances without the Adoption of Topic 606
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Total revenue									$ 21,658
Provision for (benefit from) income taxes									110
Net income (loss)									$ (5,374)
Net income (loss) per common share:
Basic & Diluted									$ (0.30)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Summary of Significant Accounting Policies - Summary of Revenue from Contracts with Customers by Payor Type (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Disaggregation Of Revenue [Line Items]
Revenue from contracts with customers by payor type	$ 5,673	$ 5,625	$ 5,400	$ 4,653	$ 4,281	$ 4,503	$ 4,640	$ 5,306	$ 21,351	$ 18,730
Accounting Standards Update 2014-09
Disaggregation Of Revenue [Line Items]
Type of Revenue [Extensible List]									flgt:GeneticTestingServicesMember
Revenue from contracts with customers by payor type									$ 21,351
Accounting Standards Update 2014-09 \| Clinical Institutional Contracts
Disaggregation Of Revenue [Line Items]
Revenue from contracts with customers by payor type									19,980
Accounting Standards Update 2014-09 \| Clinical Patient Contracts
Disaggregation Of Revenue [Line Items]
Revenue from contracts with customers by payor type									547
Accounting Standards Update 2014-09 \| Clinical Insurance Contracts
Disaggregation Of Revenue [Line Items]
Revenue from contracts with customers by payor type									$ 824

Marketable Securities - Summary of Marketable Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost Basis	$ 30,776	$ 35,039
Marketable securities, Unrealized Gains	12	2
Marketable securities, Unrealized Losses	(104)	(164)
Marketable securities, Aggregate Fair Value	30,684	34,877
Cash and cash equivalents	6,736	6,490
Less: Cash equivalents	(2,692)	(723)
Short-Term Marketable Securities
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost Basis	24,393	20,040
Marketable securities, Unrealized Gains	1	2
Marketable securities, Unrealized Losses	(96)	(48)
Marketable securities, Aggregate Fair Value	24,298	19,994
Short-Term Marketable Securities \| Money Market Accounts
Schedule Of Available For Sale Securities [Line Items]
Cash and cash equivalents	2,692	723
Cash and cash equivalents fair value disclosure	2,692	723
Short-Term Marketable Securities \| United States Treasury
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost Basis	990
Marketable securities, Aggregate Fair Value	990
Short-Term Marketable Securities \| Corporate Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost Basis	22,613	20,040
Marketable securities, Unrealized Gains	1	2
Marketable securities, Unrealized Losses	(96)	(48)
Marketable securities, Aggregate Fair Value	22,518	19,994
Short-Term Marketable Securities \| U.S. Government Agency Securities
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost Basis	790
Marketable securities, Aggregate Fair Value	790
Long-Term Marketable Securities
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost Basis	6,383	14,999
Marketable securities, Unrealized Gains	11
Marketable securities, Unrealized Losses	(8)	(116)
Marketable securities, Aggregate Fair Value	6,386	14,883
Long-Term Marketable Securities \| Corporate Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost Basis	6,383	14,999
Marketable securities, Unrealized Gains	11
Marketable securities, Unrealized Losses	(8)	(116)
Marketable securities, Aggregate Fair Value	$ 6,386	$ 14,883

Marketable Securities - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Investments Debt And Equity Securities [Abstract]
Gross unrealized loss	$ 104,000	$ 164,000

Fair Value Measurements - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair value asset, investments measured using unobservable inputs	$ 0	$ 0
Fair value assets, transfers between levels, amount	0	0
Unrealized losses for securities in an unrealized loss position for more than 12 months	84,000
Other-than-temporary impairment losses related to marketable securities	$ 0	$ 0

Fixed Assets - Major Classes of Fixed Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Fixed assets, gross	$ 12,332	$ 11,039
Less: Accumulated depreciation	(5,886)	(3,767)
Fixed assets, net	6,446	7,272
Computer Hardware
Property Plant And Equipment [Line Items]
Fixed assets, gross	$ 1,579	1,435
Useful life in years	3 years
Computer Software
Property Plant And Equipment [Line Items]
Fixed assets, gross	$ 495	463
Useful life in years	3 years
Medical Lab Equipment
Property Plant And Equipment [Line Items]
Fixed assets, gross	$ 8,136	7,145
Useful life in years	5 years
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Fixed assets, gross	$ 233	159
Useful life in years	5 years
Leasehold Improvements
Property Plant And Equipment [Line Items]
Fixed assets, gross	$ 802	763
Useful life in years	Shorter of lease term or estimated useful life
Assets Not Yet Placed in Service
Property Plant And Equipment [Line Items]
Fixed assets, gross	$ 1,087	$ 1,074

Fixed Assets - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Depreciation expense on fixed assets	$ 2,163	$ 1,728

Other Current Assets - Schedule of Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Reagents	$ 314	$ 231
Prepaid expenses	706	624
Prepaid income taxes	1,251	1,313
Marketable securities interest receivable	220	204
Other receivable	70	66
Total	$ 2,561	$ 2,438

Reporting Segment and Geographical Information - Additional Information (Details)	12 Months Ended
	Dec. 31, 2018 Segment
Segment Reporting [Abstract]
Number of reporting segments	1

Reporting Segment and Geographical Information - Summary of Revenue by Geographic Region (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Revenue	$ 5,673	$ 5,625	$ 5,400	$ 4,653	$ 4,281	$ 4,503	$ 4,640	$ 5,306	$ 21,351	$ 18,730
United States
Segment Reporting Information [Line Items]
Revenue									12,579	9,024
Canada
Segment Reporting Information [Line Items]
Revenue									3,984	4,091
People's Republic of China ("PRC")
Segment Reporting Information [Line Items]
Revenue									109	2,614
Other Countries
Segment Reporting Information [Line Items]
Revenue									$ 4,679	$ 3,001

Commitments and Contingencies - Additional Information (Details) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 30, 2018	Jan. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Commitments And Contingencies [Line Items]
Operating leases, rent expense			$ 418,000	$ 250,000
Reagents Equipment and Maintenance Agreements
Commitments And Contingencies [Line Items]
Non-cancelable purchase obligations			$ 5,700,000
California
Commitments And Contingencies [Line Items]
Operating leases, rent expense	$ 279,000	$ 269,000
Lease commencement date	Aug. 13, 2018	Feb. 01, 2018
Lease expiration date	Aug. 31, 2023	Jan. 31, 2021
Non Cancelable Operating Lease
Commitments And Contingencies [Line Items]
Operating leases term of expiration			2023-08
Operating leases, renewal term			3 years

Commitments and Contingencies - Future Minimum Payments under Non-Cancelable Operating Leases (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Commitments And Contingencies Disclosure [Abstract]
2019	$ 560
2020	559
2021	550
2022	558
Thereafter	1,429
Total minimum lease payments	$ 3,656

Stockholders' Equity - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	May 31, 2017	Apr. 30, 2017
Equity [Abstract]
Unrealized holding gains (losses) on marketable securities	$ 21,000	$ 37,000
Common stock, shares authorized	50,000,000	50,000,000	50,000,000	200,000,000
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000	1,000,000
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares outstanding	0	0

Equity-Based Compensation - Summary of Equity-Based Compensation Expenses as Part of Cost of Revenue and Operating Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Equity-based compensation expense	$ 2,304	$ 2,119
Cost of Revenue
Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Equity-based compensation expense	523	479
Research and Development
Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Equity-based compensation expense	732	807
Selling and Marketing
Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Equity-based compensation expense	460	318
General and Administrative
Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Equity-based compensation expense	$ 589	$ 515

Equity-Based Compensation - Summary of Activity for Options to Acquire Common Shares (Details) - Options - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Units/Shares Subject to Options, Beginning Balance	465,000	556,000
Number of Units/Shares Subject to Options, Granted	10,000	0
Number of Units/Shares Subject to Options, Exercised	(40,000)	(81,000)
Number of Units/Shares Subject to Options, Canceled	(18,000)	(10,000)
Number of Units/Shares Subject to Options, Ending Balance	417,000	465,000	556,000
Number of Units/Shares Subject to Options, Exercisable	285,000
Weighted-Average Exercise Price Per Shares, Beginning Balance	$ 0.84	$ 0.85
Weighted-Average Exercise Price Per Shares, Granted	3.93
Weighted-Average Exercise Price Per Shares, Exercised	0.38	0.38
Weighted-Average Exercise Price Per Shares, Canceled	8.19	4.91
Weighted-Average Exercise Price Per Shares, Ending Balance	0.64	0.84	$ 0.85
Weighted-Average Exercise Price Per Shares, Exercisable	0.53
Weighted-Average Grant Date Fair Value, Granted	2.92
Weighted-Average Grant Date Fair Value, Exercised	5.80	4.19
Weighted-Average Grant Date Fair Value, Canceled	$ 8.47	$ 6.32
Weighted-Average Remaining Contractual Life (in years)	7 years 1 month 6 days	8 years	9 years
Weighted-Average Remaining Contractual Life (in years), Exercisable	7 years
Aggregate Intrinsic Value, Balance	$ 1,116	$ 1,785	$ 5,976
Aggregate Intrinsic Value, Exercised		$ 578
Aggregate Intrinsic Value, Exercisable	$ 786

Equity-Based Compensation - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Option granted	10,000	0
Total fair value of options vested	$ 645,000	$ 1,100,000
Unrecognized compensation expense	$ 146,000
Expected to be recognized, weighted-average period	7 months 6 days
Restricted Stock Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected to be recognized, weighted-average period	2 years 10 months 24 days	3 years 4 months 24 days
Units granted			0
Total compensation cost not yet recognized on grant date	$ 2,400,000	$ 4,800,000
Compensation cost not yet recognized on grant date, period for recognition	4 years
Unrecognized compensation expense	$ 5,600,000	$ 6,200,000

Equity-Based Compensation - Summary of Activity for RSUs Relating to Shares of Company's Common Stock (Details) - Restricted Stock Units (RSUs) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Number of Shares
Number of Shares, Granted			0
2016 Omnibus Incentive Plan
Number of Shares
Number of Shares, Beginning Balance	937,000	362,000
Number of Shares, Granted	554,000	708,000
Number of Shares, Vested and settled	(285,000)	(90,000)
Number of Shares, Forfeited	(120,000)	(43,000)
Number of Shares, Ending Balance	1,086,000	937,000	362,000
Weighted-Average Grant-Date Fair Value, Balance	$ 7.39	$ 9.69
Weighted-Average Grant-Date Fair Value, Granted	4.39	5.09
Weighted-Average Grant-Date Fair Value, Vested and settled	7.78	9.66
Weighted-Average Grant-Date Fair Value, Forfeited	5.77	9.33
Weighted-Average Grant-Date Fair Value, Balance	$ 5.94	$ 7.39	$ 9.69

Equity-Based Compensation - Summary of Weighted-Average Assumptions Used to Estimate Fair Value of Options to Acquire Shares of Company's Common Stock (Details) - Options	12 Months Ended
	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected term (in years)	6 years 1 month 6 days
Risk-free interest rates	2.80%
Expected volatility	87.40%

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Line Items]
Current provision for income taxes	$ 0	$ (679,000)
Federal statutory income tax rate	21.00%	34.00%
Net deferred tax asset	$ 718,000	$ 946,000
Tax Cuts and Jobs Act of 2017, income tax expense related to revaluation of net deferred tax assets	22,000
Tax Cuts and Jobs Act of 2017, unrepatriated foreign earnings	0
Tax-related interests or penalties accrued	$ 0	$ 0
Maximum
Income Taxes [Line Items]
Federal statutory income tax rate		35.00%
State
Income Taxes [Line Items]
Net deferred tax asset		$ 90,000
Federal
Income Taxes [Line Items]
Net deferred tax asset		$ 36,000

Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Current:
Federal										$ (599,000)
State										(80,000)
Total Current									$ 0	(679,000)
Deferred:
Federal									(987,000)	(300,000)
State									(308,000)	(36,000)
Change in valuation allowance									1,331,000
Total Deferred									36,000	(336,000)
Total income tax expense (benefit)	$ 888,000	$ (318,000)	$ (100,000)	$ (434,000)	$ (596,000)	$ (415,000)	$ (110,000)	$ 106,000	$ 36,000	$ (1,015,000)

Income Taxes - Reconciliation of Difference between Federal Statutory Income Tax Rate and Effective Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Tax provision at Federal statutory rate	21.00%	34.00%
State taxes	4.37%	0.78%
Other	1.96%	1.54%
Impact of tax reform	0.00%	(0.02%)
Stock based compensation	(4.08%)	(2.13%)
Change in valuation allowance	(23.90%)
Tax provision	(0.65%)	34.17%

Income Taxes - Summary of Elements of Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets
Accrued vacation and other accrued expenses	$ 118	$ 96
Provision for bad debts	136	65
Net operating losses	699	148
Stock based compensation	579	594
Unrealized loss on investments	21	37
State income taxes	9	6
Foreign	343	118
Credits	261
Gross deferred tax assets	2,166	1,064
Less: Valuation allowance	(1,448)	(118)
Net deferred tax assets	718	946
Deferred tax liabilities
Depreciation	644	820
Other	74
Total deferred tax liabilities	$ 718	820
Net deferred tax assets (liabilities)		$ 126

Income (Loss) Per Share - Reconciliation of Basic and Diluted Income (Loss) Per Share Computations (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Net loss	$ (2,053)	$ (595)	$ (1,049)	$ (1,910)	$ (1,624)	$ (1,093)	$ (25)	$ 232	$ (5,607)	$ (2,510)
Weighted-average common shares - outstanding, basic									17,978	17,739
Weighted-average common shares - outstanding, diluted									17,978	17,739
Net loss per common share, basic									$ (0.31)	$ (0.14)
Net loss per common share, diluted									$ (0.31)	$ (0.14)

- Definition

The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.

+ References

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+ Details

- Definition

The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Income (Loss) Per Share - Anti-dilutive Securities Excluded from Calculation of Diluted Income (Loss) Per Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Options
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted income (loss) per share	413	464
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from calculation of diluted income (loss) per share	857	526

Retirement Plans - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Defined Contribution Plan Disclosure [Line Items]
Company matching contributions to the 401(k) plan	$ 176,000	$ 108,000
Maximum
Defined Contribution Plan Disclosure [Line Items]
Employer matching contribution, percent of match	3.00%

Related Party - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Apr. 30, 2017
Related Party Transaction [Line Items]
Ownership percentage	30.00%	30.00%
Xilong Scientific
Related Party Transaction [Line Items]
Ownership percentage of common stock outstanding shares	11.00%
FF Gene Biotech \| FJIP
Related Party Transaction [Line Items]
Ownership percentage			19.00%
Fulgent Pharma
Related Party Transaction [Line Items]
Due from related parties	$ 22,000	$ 3,000
Dr. Han Lin Gao \| FF Gene Biotech \| FJIP
Related Party Transaction [Line Items]
Ownership percentage	25.00%
Research Testing Services
Related Party Transaction [Line Items]
Revenue from related parties	$ 0	0
Foundation
Related Party Transaction [Line Items]
Revenue from related parties	33,000	22,000
Due from related parties	0	0
University
Related Party Transaction [Line Items]
Revenue from related parties	66,000	82,600
Due from related parties	$ 51,000	$ 40,000

Equity Method Investments - Additional Information (Details)	1 Months Ended	12 Months Ended
	Apr. 30, 2017 CNY (¥)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2018 CNY (¥)
Schedule Of Equity Method Investments [Line Items]
Ownership interest to be made in joint venture		30.00%	30.00%	30.00%
FF Gene Biotech
Schedule Of Equity Method Investments [Line Items]
Contribution to be made in joint venture	¥ 60,000,000
Contribution period in joint venture	3 years
Ownership interest to be made in joint venture	30.00%	30.00%	30.00%	30.00%
Contributions remain for joint venture		$ 5,900,000		¥ 40,300,000
Contributions made to joint venture \| $		510,000	$ 2,500,000
FF Gene Biotech \| Equipment
Schedule Of Equity Method Investments [Line Items]
Contributions made to joint venture \| $		$ 3,000,000
Xilong Scientific \| FF Gene Biotech
Schedule Of Equity Method Investments [Line Items]
Contribution to be made in joint venture	¥ 102,000,000
Contribution period in joint venture	3 years
Ownership interest to be made in joint venture	51.00%
FJIP \| FF Gene Biotech
Schedule Of Equity Method Investments [Line Items]
Contribution to be made in joint venture	¥ 19,000,000
Contribution period in joint venture	5 years
Ownership interest to be made in joint venture	19.00%

Equity Method Investments - Schedule of Equity Method Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Apr. 30, 2017
Schedule Of Equity Method Investments [Line Items]
Carrying Value	$ 1,512	$ 1,937
Ownership Percentage	30.00%	30.00%
FF Gene Biotech
Schedule Of Equity Method Investments [Line Items]
Carrying Value	$ 1,512	$ 1,937
Ownership Percentage	30.00%	30.00%	30.00%

Equity Method Investments - Summary of Financial Information for Equity Method Investees, Balance Sheet Data (Details) - FF Gene Biotech - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Schedule Of Equity Method Investments [Line Items]
Current Assets	$ 1,916	$ 2,474
Non-Current Assets	4,068	4,851
Current Liabilities	2,415	942
Non-Current Liabilities
Stockholders' Equity	$ 3,569	$ 6,383

Equity Method Investments - Summary of Financial Information for Equity Method Investees, Statement of Operations Data (Details) - USD ($) $ in Thousands	3 Months Ended							12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Schedule Of Equity Method Investments [Line Items]
Share of loss from investments accounted for using the equity method (1)	$ (234)	$ (210)	$ (246)	$ (245)	$ (247)	$ (172)	$ (105)	$ (935)	$ (524)
FF Gene Biotech
Schedule Of Equity Method Investments [Line Items]
Net Sales								1,254	90
Gross Profit								67	10
Net Loss								(3,101)	(2,318)
Share of loss from investments accounted for using the equity method (1)								$ (935)	$ (524)

- Definition

This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.

+ References + Details

Selected Quarterly Financial Data (Unaudited) - Unaudited Quarterly Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Statement of Operations Data:
Revenue	$ 5,673	$ 5,625	$ 5,400	$ 4,653	$ 4,281	$ 4,503	$ 4,640	$ 5,306	$ 21,351	$ 18,730
Cost of revenue	2,769	2,612	2,544	2,772	2,545	2,268	1,879	1,859	10,697	8,551
Gross profit	2,904	3,013	2,856	1,881	1,736	2,235	2,761	3,447	10,654	10,179
Operating expenses:
Research and development	1,426	1,438	1,212	1,458	1,324	1,128	920	851	5,534	4,223
Selling and marketing	1,128	1,115	1,279	1,130	1,080	1,383	851	891	4,652	4,205
General and administrative	1,379	1,306	1,366	1,487	1,402	1,205	1,140	1,486	5,538	5,233
Total operating expenses	3,933	3,859	3,857	4,075	3,806	3,716	2,911	3,228	15,724	13,661
Operating loss	(1,029)	(846)	(1,001)	(2,194)	(2,070)	(1,481)	(150)	219	(5,070)	(3,482)
Interest and other income, net	98	143	98	95	97	145	120	119	434	481
Loss before income taxes and equity loss in investee	(931)	(703)	(903)	(2,099)	(1,973)	(1,336)	(30)	338	(4,636)	(3,001)
Provision for (benefit from) income taxes	888	(318)	(100)	(434)	(596)	(415)	(110)	106	36	(1,015)
Income (loss) before equity loss in investee	(1,819)	(385)	(803)	(1,665)	(1,377)	(921)	80	232	(4,672)	(1,986)
Equity loss in investee	(234)	(210)	(246)	(245)	(247)	(172)	(105)		(935)	(524)
Net loss	$ (2,053)	$ (595)	$ (1,049)	$ (1,910)	$ (1,624)	$ (1,093)	$ (25)	$ 232	$ (5,607)	$ (2,510)
Net income (loss) per common share:
Basic	$ (0.11)	$ (0.03)	$ (0.06)	$ (0.11)	$ (0.09)	$ (0.06)	$ 0.00	$ 0.01
Diluted	$ (0.11)	$ (0.03)	$ (0.06)	$ (0.11)	$ (0.09)	$ (0.06)	$ 0.00	$ 0.01

Fair Value Measurements - Information about Financial Assets Measured at Fair Value on Recurring Basis Based on Three-Tier Fair Value Hierarchy (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	$ 30,684	$ 34,877
Fair Value Measurements Recurring
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	33,376	35,600
Fair Value Measurements Recurring \| Level 1
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents fair value disclosure	2,692	723
Fair Value Measurements Recurring \| Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	30,684	34,877
Fair Value Measurements Recurring \| Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	0	0
Fair Value Measurements Recurring \| Corporate Debt Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	28,904	34,877
Fair Value Measurements Recurring \| Corporate Debt Securities \| Level 1
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	0	0
Fair Value Measurements Recurring \| Corporate Debt Securities \| Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	28,904	34,877
Fair Value Measurements Recurring \| Corporate Debt Securities \| Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	0	0
Fair Value Measurements Recurring \| United States Treasury
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	990
Fair Value Measurements Recurring \| United States Treasury \| Level 1
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	0
Fair Value Measurements Recurring \| United States Treasury \| Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	990
Fair Value Measurements Recurring \| United States Treasury \| Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	0
Fair Value Measurements Recurring \| Money Market Accounts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents fair value disclosure	2,692	723
Fair Value Measurements Recurring \| Money Market Accounts \| Level 1
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents fair value disclosure	2,692	723
Fair Value Measurements Recurring \| Money Market Accounts \| Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents fair value disclosure	0	0
Fair Value Measurements Recurring \| Money Market Accounts \| Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents fair value disclosure	0	$ 0
Fair Value Measurements Recurring \| U.S. Government Agency Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	790
Fair Value Measurements Recurring \| U.S. Government Agency Securities \| Level 1
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	0
Fair Value Measurements Recurring \| U.S. Government Agency Securities \| Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	790
Fair Value Measurements Recurring \| U.S. Government Agency Securities \| Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total marketable securities	$ 0