Intricon (IIN) 10-Q10 Nov 202020 Q3 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2020	Oct. 31, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	1-5005
Entity Registrant Name	INTRICON CORPORATION
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-1069060
Entity Address, Address Line One	1260 Red Fox Road
Entity Address, City or Town	Arden Hills
Entity Address, State or Province	MN
Entity Address, Postal Zip Code	55112
City Area Code	651
Local Phone Number	636-9770
Title of 12(b) Security	Common stock, par value $1.00 per share
Trading Symbol	IIN
Security Exchange Name	NASDAQ
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		8,943,370
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity Central Index Key	0000088790

Consolidated Condensed Balance

Consolidated Condensed Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 16,081	$ 8,523
Restricted cash	647	639
Short-term investment securities	14,176	23,451
Accounts receivable, less provision for doubtful accounts of $365 at September 30, 2020 and $325 at December 31, 2019	9,192	8,993
Inventories	20,463	16,377
Contract assets	10,592	10,237
Other current assets	1,426	1,975
Current assets of discontinued operations		80
Total current assets	72,577	70,275
Machinery and equipment	45,083	41,073
Less: Accumulated depreciation	30,915	27,522
Net machinery and equipment	14,168	13,551
Goodwill	13,714	9,551
Intangible assets	11,282	5,545
Operating lease right-of-use assets, net	3,812	4,372
Investment in partnerships	623	1,160
Long-term investment securities		8,629
Other assets, net	289	510
Total assets	116,465	113,593
Current liabilities:
Current financing leases	34	101
Current operating leases	1,512	1,729
Accounts payable	8,340	9,876
Accrued salaries, wages and commissions	4,271	2,274
Other accrued liabilities	4,429	2,869
Liabilities of discontinued operations		77
Total current liabilities	18,586	16,926
Noncurrent financing leases	2	30
Noncurrent operating leases	2,475	2,937
Other postretirement benefit obligations	349	382
Accrued pension liabilities	667	655
Deferred tax liabilities, net	1,104
Other long-term liabilities	3,790	2,171
Total liabilities	26,973	23,101
Commitments and contingencies (Note 18)
Shareholders' equity:
Common stock, $1.00 par value per share; 20,000 shares authorized; 8,943 and 8,781 shares issued and outstanding at September 30, 2020 and December 31, 2019, respectively	8,943	8,781
Additional paid-in capital	88,908	86,770
Accumulated deficit	(7,902)	(4,286)
Accumulated other comprehensive loss	(474)	(520)
Total shareholders' equity	89,475	90,745
Non-controlling interest	17	(253)
Total equity	89,492	90,492
Total liabilities and equity	$ 116,465	$ 113,593

Consolidated Condensed Balanc_2

Consolidated Condensed Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Consolidated Condensed Balance Sheets [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 365	$ 325
Common stock, par value	$ 1	$ 1
Common stock, shares authorized	20,000	20,000
Common stock, shares issued	8,943	8,781
Common stock, shares outstanding	8,943	8,781

Consolidated Condensed Statemen

Consolidated Condensed Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Consolidated Condensed Statements Of Operations [Abstract]
Revenue, net	$ 27,367	$ 26,893	$ 72,472	$ 85,800
Cost of goods sold	20,169	20,120	54,096	62,253
Gross profit	7,198	6,773	18,376	23,547
Operating expenses:
Sales and marketing	1,365	2,609	5,038	9,071
General and administrative	3,654	3,715	11,673	10,551
Research and development	1,458	840	3,868	2,902
Restructuring charges			1,171
Impairment loss				3,765
Other operating expenses	253		746
Total operating expenses	6,730	7,164	22,496	26,289
Operating income (loss)	468	(391)	(4,120)	(2,742)
Interest income, net	41	240	322	703
Other income (expense), net	192	(52)	293	(458)
Income (loss) from continuing operations before income taxes and discontinued operations	701	(203)	(3,505)	(2,497)
Income tax expense	47	87	94	334
Income (loss) from continuing operations before discontinued operations	654	(290)	(3,599)	(2,831)
Loss on disposal of discontinued operations (Note 5)				(1,116)
Loss from discontinued operations (Note 5)				(597)
Net income (loss)	654	(290)	(3,599)	(4,544)
Less: Income allocated to non-controlling interest	10		17
Net income (loss) attributable to Intricon shareholders	$ 644	$ (290)	$ (3,616)	$ (4,544)
Basic income (loss) per share attributable to Intricon shareholders:
Continuing operations	$ 0.07	$ (0.03)	$ (0.41)	$ (0.32)
Discontinued operations				(0.20)
Net income (loss) per share:	0.07	(0.03)	(0.41)	(0.52)
Diluted income (loss) per share attributable to Intricon shareholders:
Continuing operations	0.07	(0.03)	(0.41)	(0.32)
Discontinued operations				(0.20)
Net income (loss) per share:	$ 0.07	$ (0.03)	$ (0.41)	$ (0.52)
Average shares outstanding:
Basic	8,936	8,764	8,877	8,738
Diluted	9,272	8,764	8,877	8,738

Consolidated Condensed Statem_2

Consolidated Condensed Statements Of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Consolidated Condensed Statements Of Comprehensive Income (Loss) [Abstract]
Net income (loss)	$ 654	$ (290)	$ (3,599)	$ (4,544)
Realized foreign currency translation loss from discontinued operations previously unrealized, net of taxes of $0				280
Unrealized foreign currency translation adjustment from continuing operations, net of taxes of $0	5	9	31	(10)
Investment in partnerships, net of taxes of $0				118
Pension and postretirement obligations, net of taxes of $0	5	5	15	15
Comprehensive income (loss)	$ 664	$ (276)	$ (3,553)	$ (4,141)

Consolidated Condensed Statem_3

Consolidated Condensed Statements Of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Consolidated Condensed Statements Of Comprehensive Income (Loss) [Abstract]
Realized foreign currency translation loss from discontinued operations previously unrealized, taxes		$ 0		$ 0
Unrealized foreign currency translation adjustment from continuing operations, taxes	$ 0	0	$ 0	0
Investment in partnerships, taxes				0
Pension and postretirement obligations, taxes	$ 0	$ 0	$ 0	$ 0

Consolidated Condensed Statem_4

Consolidated Condensed Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities:
Net income (loss)	$ (3,599)	$ (4,544)
Loss from discontinued operations		1,713
Loss from continuing operations	(3,599)	(2,831)
Adjustments to reconcile net loss from continuing operations to net cash provided by operating activities:
Depreciation and amortization	3,311	2,448
Equity in loss of partnerships	90	206
Stock-based compensation	2,044	1,514
Change in fair value of contingent consideration	253
Provision for doubtful accounts	40	(501)
Loss on disposal of assets	174
Impairment loss		3,765
Changes in operating assets and liabilities:
Accounts receivable	1,223	3,394
Inventories	(2,139)	110
Contract assets	(355)	(2,889)
Other assets	593	(165)
Accounts payable	(2,354)	(1,773)
Accrued expenses	1,878	(1,372)
Other liabilities	(1,114)	(123)
Net cash provided by operating activities of continuing operations	45	1,783
Net cash provided by (used in) operating activities of discontinued operations	3	(24)
Net cash provided by operating activities	48	1,759
Cash flows from investing activities:
Purchases of machinery and equipment	(2,562)	(3,787)
Payments for acquisition of a business	(7,128)
Payments for acquistion of intangible assets	(489)	(696)
Purchase of investment securities	(6,110)	(40,590)
Proceeds from sale of investment securities		38,015
Proceeds from maturities of investment securities	23,998	6,425
Investment in partnerships		(296)
Net cash provided by (used in) investing activities of continuing operations	7,709	(929)
Net cash used in investing activities of discontinued operations		(16)
Net cash provided by (used in) investing activities	7,709	(945)
Cash flows from financing activities:
Payment of financing leases	(79)	(82)
Exercise of stock options and employee stock purchase plan shares	173	263
Withholding of common stock upon vesting of restricted stock units	(246)	(304)
Net cash used in financing activities	(152)	(123)
Effect of exchange rate changes on cash	(39)	(50)
Net increase in cash	7,566	641
Cash, cash equivalents and restricted cash, beginning of period	9,162	8,047
Cash, cash equivalents and restricted cash, end of period	16,728	8,688
Non-cash investing and financing:
Acquisition of machinery and equipment in accounts payable	75	305
Acquisition of a business through liabilities incurred	3,705
Acquisition of a business through issuance of common stock	982
Investment in partnership	$ 442
Fitting software intangible assets through liabilities incurred and exchange of investment in partnership		$ 3,093

Consolidated Condensed Statem_5

Consolidated Condensed Statements Of Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Non-Controlling Interest [Member]	Total
Balance at Dec. 31, 2018	$ 8,664	$ 84,999	$ (509)	$ (927)	$ (253)	$ 91,974
Balance, shares at Dec. 31, 2018	8,664
Exercise of stock options, net	$ 27	(9)				18
Exercise of stock options, net, shares	27
Withholding of common stock upon vesting of restricted stock units	$ 20	(255)				(235)
Withholding of common stock upon vesting of restricted stock units, shares	20
Shares issued under the employee stock purchase plan	$ 3	67				70
Shares issued under the employee stock purchase plan, shares	3
Stock-based compensation		329				329
Net income (loss)			775			775
Comprehensive income				130		130
Balance at Mar. 31, 2019	$ 8,714	85,131	266	(797)	(253)	93,061
Balance, shares at Mar. 31, 2019	8,714
Balance at Dec. 31, 2018	$ 8,664	84,999	(509)	(927)	(253)	91,974
Balance, shares at Dec. 31, 2018	8,664
Net income (loss)						(4,544)
Balance at Sep. 30, 2019	$ 8,778	86,358	(5,054)	(524)	(253)	89,305
Balance, shares at Sep. 30, 2019	8,778
Balance at Mar. 31, 2019	$ 8,714	85,131	266	(797)	(253)	93,061
Balance, shares at Mar. 31, 2019	8,714
Exercise of stock options, net	$ 29	22				51
Exercise of stock options, net, shares	29
Withholding of common stock upon vesting of restricted stock units	$ 6	(6)
Withholding of common stock upon vesting of restricted stock units, shares	6
Shares issued under the employee stock purchase plan	$ 2	48				50
Shares issued under the employee stock purchase plan, shares	2
Stock-based compensation	$ 3	534				537
Stock-based compensation, shares	3
Net income (loss)			(5,030)			(5,030)
Comprehensive income				259		259
Balance at Jun. 30, 2019	$ 8,754	85,729	(4,764)	(538)	(253)	88,928
Balance, shares at Jun. 30, 2019	8,754
Exercise of stock options, net	$ 12	16				28
Exercise of stock options, net, shares	12
Withholding of common stock upon vesting of restricted stock units	$ 10	(79)				(69)
Withholding of common stock upon vesting of restricted stock units, shares	10
Shares issued under the employee stock purchase plan	$ 2	44				46
Shares issued under the employee stock purchase plan, shares	2
Stock-based compensation		648				648
Net income (loss)			(290)			(290)
Comprehensive income				14		14
Balance at Sep. 30, 2019	$ 8,778	86,358	(5,054)	(524)	(253)	89,305
Balance, shares at Sep. 30, 2019	8,778
Balance at Dec. 31, 2019	$ 8,781	86,770	(4,286)	(520)	(253)	90,492
Balance, shares at Dec. 31, 2019	8,781
Exercise of stock options, net	$ 11	4				15
Exercise of stock options, net, shares	11
Withholding of common stock upon vesting of restricted stock units	$ 22	(220)				(198)
Withholding of common stock upon vesting of restricted stock units, shares	22
Shares issued under the employee stock purchase plan	$ 5	48				53
Shares issued under the employee stock purchase plan, shares	5
Stock-based compensation		376				376
Net income (loss)			(1,979)			(1,979)
Comprehensive income				18		18
Balance at Mar. 31, 2020	$ 8,819	86,978	(6,265)	(502)	(253)	88,777
Balance, shares at Mar. 31, 2020	8,819
Balance at Dec. 31, 2019	$ 8,781	86,770	(4,286)	(520)	(253)	$ 90,492
Balance, shares at Dec. 31, 2019	8,781
Exercise of stock options, net, shares						105
Net income (loss)						$ (3,599)
Balance at Sep. 30, 2020	$ 8,943	88,908	(7,902)	(474)	17	89,492
Balance, shares at Sep. 30, 2020	8,943
Balance at Mar. 31, 2020	$ 8,819	86,978	(6,265)	(502)	(253)	88,777
Balance, shares at Mar. 31, 2020	8,819
Exercise of stock options, net	$ 18	(18)
Exercise of stock options, net, shares	18
Withholding of common stock upon vesting of restricted stock units	$ 14	(62)				(48)
Withholding of common stock upon vesting of restricted stock units, shares	14
Shares issued under the employee stock purchase plan	$ 3	36				39
Shares issued under the employee stock purchase plan, shares	3
Acquisition of Emerald Medical Services	$ 80	902				982
Acquisition of Emerald Medical Services, shares	80
Stock-based compensation		936				936
Net income (loss)			(2,281)		7	(2,274)
Comprehensive income				18		18
Balance at Jun. 30, 2020	$ 8,934	88,772	(8,546)	(484)	(246)	88,430
Balance, shares at Jun. 30, 2020	8,934
Exercise of stock options, net	$ 4	11				15
Exercise of stock options, net, shares	4
Withholding of common stock upon vesting of restricted stock units	$ 1	(1)
Withholding of common stock upon vesting of restricted stock units, shares	1
Shares issued under the employee stock purchase plan	$ 4	47				51
Shares issued under the employee stock purchase plan, shares	4
Controlling interest acquired in subsidiary		(253)			253
Stock-based compensation		332				332
Net income (loss)			644		10	654
Comprehensive income				10		10
Balance at Sep. 30, 2020	$ 8,943	$ 88,908	$ (7,902)	$ (474)	$ 17	$ 89,492
Balance, shares at Sep. 30, 2020	8,943

General

General	9 Months Ended
General	Sep. 30, 2020
General [Abstract]
General	1. General In the opinion of management, the accompanying consolidated condensed financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to present fairly Intricon Corporation's (“Intricon”, the “Company”, “we” or “our”) consolidated condensed financial position as of September 30, 2020 and December 31, 2019, the consolidated condensed results of its operations and statements of equity for the three and nine months ended September 30, 2020 and 2019, and the consolidated condensed statements of cash flows for the nine months ended September 30, 2020 and 2019. Results of operations for the interim periods are not necessarily indicative of the results of operations expected for the full year or any other interim period. The preparation of consolidated condensed financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates particularly as it relates to estimates reliant on forecasts and other assumptions impacted by the COVID-19 pandemic . In March 2020, the World Health Organization categorized COVID-19 (coronavirus) as a pandemic and the President of the United States declared the outbreak a national emergency. There are many uncertainties regarding the COVID-19 pandemic, and the Company is closely monitoring the impact of the pandemic on all aspects of its business, including how it will impact its customers, employees, suppliers, vendors, and business partners. We are unable to predict the impact that the COVID-19 pandemic will have on our financial position and operating results due to numerous uncertainties. The Company expects to continue to assess the evolving impact of the COVID-19 pandemic and intends to make adjustments to its responses accordingly. The Company considered the impacts of the COVID-19 pandemic on the assumptions and estimates used, including reviewing our long-lived assets for impairment, and determined that for the three and nine months ended September 30, 2020, the COVID-19 pandemic did not have a material adverse impact. These consolidated condensed financial statements should be read in conjunction with the consolidated condensed financial statements and the notes thereto included in our 2019 Annual Report on Form 10-K filed with the SEC. On June 25, 2019, the Company’s officers, pursuant to delegated authority from the board, approved plans to discontinue the operations of its United Kingdom (UK) subsidiary within our body worn device segment. For all periods presented, the Company classified this business as discontinued operations, and accordingly, has reclassified historical financial data presented herein. See Note 5. On May 18, 2020, Intricon Pte. Ltd. (“Buyer”), a wholly-owned subsidiary of the Company, acquired all of the outstanding shares of Emerald Medical Services Pte., Ltd., a Singapore company (“Emerald”) , pursuant to a Share Purchase Agreement dated the same date among Buyer, Emerald and the direct and indirect owners of Emerald. Emerald, based in Singapore, is a provider of joint development medical device manufacturing services for complex catheter applications. See Note 3. On May 20, 2020, the Company announced a strategic restructuring plan designed to accelerate the Company’s future growth by focusing resources on the highest potential growth areas. The plan, which was approved by the Company’s Board of Directors, was completed as of June 30, 2020. See Note 4. During the quarter ended September 30, 2020, the Company increased our ownership interest in EarVenture, a subsidiary of the Company, from 50 % to 100 %. The consolidated condensed financial statements include the accounts of the Company and its consolidated subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation. The Company evaluates its voting and variable interests in entities on a qualitative and quantitative basis. The Company consolidates entities in which it concludes it has the power to direct the activities that most significantly impact an entity’s economic success and has the obligation to absorb losses or the right to receive benefits that could be significant to the entity. Significant Accounting Policies The Company’s significant accounting policies are detailed in “Note 1: Summary of Significant Accounting Policies” of the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. Business Combinations We record identifiable assets acquired and liabilities assumed in business combinations recorded at their estimated fair values on the acquisition date. The excess of the purchase price over the estimated fair values of the net tangible and net intangible assets acquired is recorded as goodwill. This requires management to make significant estimates and assumptions in the determination of the fair value of assets acquired and liabilities assumed in order to properly allocate purchase price consideration between goodwill and assets that are depreciated and amortized. Our estimates are based on historical experience, information obtained from the management of the acquired companies and, when appropriate, include assistance from independent third-party appraisal firms. These estimates are inherently uncertain and unpredictable. In addition, unanticipated events or circumstances may occur which may affect the accuracy or validity of such estimates. Contingent Consideration Contingent consideration liabilities depend on certain future events and are measured at fair value based on various level 3 inputs and assumptions including forecasts, probabilities of payment and discount rates. Amounts are classified as current if expected to be paid within the next twelve months. The liability for contingent consideration is subject to fair value adjustments each reporting period that will be recognized through the statement of operations. See Note 3 for additional detail on the accounting for the Emerald acquisition. Reclassification The Company changed the classification of certain other assets, net to intangible assets on the consolidated condensed balance sheet for the period ended September 30, 2020. To conform with the current period presentation, amounts previously reported as other assets, net, of $ 5,545 as of December 31, 2019, have been reclassified to intangible assets to conform with the current period presentation. Refer to Note 11 for additional details.

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
New Accounting Pronouncements	Sep. 30, 2020
New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	2. New Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses Topic 326, which requires certain financial assets to be measured at amortized cost net of an allowance for estimated credit losses, such that the net receivable represents the present value of expected cash collection. In addition, this standard update requires that certain financial assets be measured at amortized cost reflecting an allowance for estimated credit losses expected to occur over the life of the assets. The estimate of credit losses must be based on all relevant information including historical information, current conditions, and reasonable and supportable forecasts that affect the collectability of the amounts. Topic 326 is effective for interim and annual periods beginning January 1, 2022 for smaller reporting companies. This standard update is not expected to have a material impact on our financial position, results of operations and cash flows. In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes as part of its overall simplification initiative to reduce costs and complexity in applying accounting standards while maintaining or improving the usefulness of the information provided to users of the financial statements. Amendments include removal of certain exceptions to the general principals of ASC 740, Income Taxes , and simplification in several other areas such as accounting for franchise tax (or similar tax) that is partially based on income. ASU 2019-12 is effective for interim and annual periods beginning after December 15, 2020. This standard update is not expected to have a material impact on our financial position, results of operations and cash flows. In January 2020, the FASB issued ASU 2020-01, Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 , which clarifies that a company should consider observable transactions that require a company to either apply or discontinue the equity method of accounting under ASC 323, Investments – Equity Method and Joint Venture , for the purposes of applying the measurement alternative in accordance with ASC 321, Investments – Equity Securities , immediately before applying or upon discontinuing the equity method. ASU 2020-01 is effective for interim and annual periods beginning after December 15, 2020. This standard update is not expected to have a material impact on our financial position, results of operations and cash flows. In April 2020, the FASB issued ASU 2020-04, Reference Rate Reform Topic 848 , which provides temporary optional guidance to ease the potential burden in accounting for reference rate reform. Topic 848 provides optional expedients and exceptions for applying U.S. GAAP to transactions affected by reference rate reform if certain criteria are met. ASU 2020-04 is effective as of March 12, 2020. This standard update is not expected to have a material impact on our financial position, results of operations and cash flows.

Business Combination

Business Combination	9 Months Ended
Business Combination	Sep. 30, 2020
Business Combination [Abstract]
Business Combination	3. Business Combination Emerald Medical Services and Emerald Extrusion Services On May 18, 2020 , Intricon Pte. Ltd. (“Buyer”), a wholly-owned subsidiary of the Company, acquired all of the outstanding shares of Emerald Medical Services Pte., Ltd., a Singapore company (“Emerald”), pursuant to a Share Purchase Agreement dated the same date among Buyer, Emerald and the direct and indirect owners of Emerald. Emerald, based in Singapore, is a provider of joint development medical device manufacturing services for complex catheter applications. In addition, Emerald has a 54 % ownership interest in Emerald Extrusion Services LLC. (“EES), based in California. The 54 % ownership interest of EES was transferred from Intricon Pte. Ltd. to Intricon during the third quarter of 2020 with no impact to our consolidated condensed financial statements. Based on this controlling financial interest, the Company has consolidated this entity based on our voting interest. On May 21, 2020, the Securities and Exchange Commission announced that it has adopted amendments to the financial disclosure requirements in Regulation S-X for acquisitions and dispositions of businesses. This guidance reduces the burden on companies by making more meaningful determinations on the significance of an acquired or disposed business by updating the significance test, among other things. As permitted, Intricon has early adopted this guidance and applied the updates in performing the significance test for the Emerald acquisition. Based on the updated guidance, Emerald is not deemed significant to our consolidated condensed financial statements and therefore, historic and pro forma financial statements are not required to be disclosed. The total purchase price of $ 11,815 consisted of a cash payment paid at closing of $ 7,128 , subject to a post-closing working capital adjustment of $ 291 , the issuance of 80 thousand shares of the Company’s common stock valued at $ 982 issued at closing, which shares will be held in an escrow account for a period of 18 months to resolve any post-closing claims by the Buyer, as well as a liability for contingent consideration of $ 3,414 . The liability for contingent consideration consists of a cash payment of $ 500 payable in the event that regulatory approval in Japan is obtained for a particular product within twelve months of closing, an earn-out payment of between $ 333 and $ 1,000 if Emerald has net revenues ranging from $ 9.0 million to $ 11.0 million during the first year after closing, and additional earn-out payments equal to 28 % of all Emerald net revenues arising from the sale of certain products or to certain customers for each of the first three years after closing. The liability for contingent consideration is a fair value measurement based on various level 3 inputs using a scenario-based method. The key assumptions included forecasts of future revenues and cash flows of certain products, and the selection of the discount rate for the contingent consideration liability. The liability for contingent consideration is subject to fair value adjustments each reporting period that will be recognized through the statement of operations. For the period ended September 30, 2020, we recorded $ 253 of change in fair value of contingent consideration within other operating expenses primarily due to the Company obtaining regulatory approval in Japan for a particular product as well as increases in the fair value of future estimated payments due to the passage of time. The regulatory approval will result in a cash payment of $ 500 to the sellers under the Emerald purchase agreement which will be paid out during the fourth quarter of 2020. In connection with the acquisition, the Company recorded acquisition costs of $ 493 for the nine months ended September 30, 2020 related to legal, professional fees and other miscellaneous costs. These costs are recorded within other operating expenses within the consolidated condensed statements of operations. Our consolidated condensed statements of operations for the three and nine months ended September 30, 2020 include revenues of $ 2,816 and $ 3,962 , respectively, and net income of ($ 48 ) and $ 0 , respectively, attributable to the acquiree for the period from May 19 through September 30, 2020. We accounted for the acquisition in accordance with ASC 805, Business Combinations, with identifiable assets acquired and liabilities assumed recorded at their estimated fair value on the acquisition date. We have up to one year from the acquisition date to finalize the purchase price allocation. As such, these estimates may change which would likely result in an increase or decrease in goodwill. A preliminary purchase price allocation of the fair value of the assets acquired and liabilities assumed is included in the table below. A preliminary intangible asset of $ 6,400 was recorded as a part of purchase accounting related to the value of identifiable customer relationships acquired. These intangibles are being amortized over an 8 year useful life. The fair value assigned to the identifiable intangible asset was determined primarily by using the excess earnings method. The key assumptions included in the excess earnings method include forecasts of future revenues and cash flows of certain products, and the selection of the discount rates. A preliminary net deferred tax liability of $ 1,055 was established on the acquisition date related to book-tax differences from the amortization of the intangibles as well as certain other purchasing accounting adjustments. Preliminary goodwill of $ 4,041 was recorded, representing the benefits of increased operating scale and growth opportunities through currently unidentifiable customers. The goodwill balance is not amortizable for tax purposes. As of September 30, 2020, we recorded $ 122 in purchase accounting adjustments related to accrued salaries, increasing goodwill and accrued salaries, wages and commissions, respectively, within our consolidated condensed balance sheet. The purchase price was allocated as follows: Current assets $ 3,104 Machinery and equipment 172 Intangible assets 6,400 Goodwill 4,163 Noncurrent assets 169 Current liabilities ( 1,105 ) Noncurrent liabilities ( 1,088 ) Total consideration paid $ 11,815

Restructuring Charges

Restructuring Charges	9 Months Ended
Restructuring Charges	Sep. 30, 2020
Restructuring Charges [Abstract]
Restructuring Charges	4. Restructuring Charges On May 20, 2020, the Company announced a strategic restructuring plan designed to accelerate the Company’s future growth by focusing resources on the highest potential growth areas. The plan, which was approved by the Company’s Board of Directors, was completed as of June 30, 2020, and consisted primarily of transitioning our direct-to-end-consumer operations at Hearing Help Express to solely support partnership initiatives including the reduction of advertising expenses as well as global net workforce reductions. Total restructuring charges for the nine months ended September 30, 2020 were $ 1,171 , including $ 732 related to one-time employee termination benefits, $ 326 for lease modification costs at Hearing Help Express and $ 113 for losses on disposal of assets. As of September 30, 2020, outstanding restructuring liabilities included unpaid employee termination benefits of $ 521 .

Discontinued Operations

Discontinued Operations	9 Months Ended
Discontinued Operations	Sep. 30, 2020
Discontinued Operations [Abstract]
Discontinued Operations	5. Discontinued Operations On June 25, 2019, the Company’s officers, pursuant to delegated authority from the board, approved plans to discontinue the operations of its UK subsidiary within the body worn device segment. During the first quarter of 2020, the remaining assets and liabilities of the subsidiary were settled. As the disposal meets the definition of a strategic shift, the results of the UK operations have been classified as loss from discontinued operations, in the accompanying consolidated condensed statements of operations, comprehensive (loss) income and cash flows . Current assets and liabilities of the discontinued operations have been reclassified and reflected on the accompanying consolidated condensed balance sheets as “Current assets of discontinued operations,” and “Liabilities of discontinued operations”, respectively. Prior periods relating to our discontinued operations have been reclassified to reflect consistency within our consolidated condensed financial statements. There was no income tax expense or benefit related to our discontinued operations for any period presented. The total assets and liabilities of the UK subsidiary at December 31, 2019 were as follows: December 31, 2019 Other current assets $ 80 Other accrued liabilities 77 Net assets (liabilities) $ 3 The loss on disposal of discontinued operations for the nine months ended September 30, 2019 was computed as follows: Cash and cash equivalents $ 5 Accounts receivable, net 72 Write-down of inventory to realizable value 278 Write-down of property, plant and equipment to salvage value 298 Other assets and liabilities, net 71 Realized loss on foreign currency 280 Net assets disposed 1,004 Additional disposal costs, net 112 Loss on disposal of discontinued operations $ 1,116 The following table shows the results of the UK subsidiary’s discontinued operations: Nine Months Ended September 30, 2019 Revenue, net $ 1,068 Cost of goods sold 667 Gross profit 401 Sales and marketing 314 General and administrative 684 Total operating expenses 998 Loss from discontinued operations $ ( 597 )

Segment Reporting

Segment Reporting	9 Months Ended
Segment Reporting	Sep. 30, 2020
Segment Reporting [Abstract]
Segment Reporting	6. Segment Reporting The Company currently operates in two reportable segments: body-worn devices and hearing health direct-to-end-consumer (DTEC). The nature of distribution and services has been deemed separately identifiable. Therefore, segment reporting has been applied. The following table summarizes certain data from continuing operations by reportable segment: For the Three Months Ended September 30, 2020 Body Worn Devices Hearing Health DTEC Total Revenue, net $ 26,415 $ 952 $ 27,367 Income from continuing operations before income taxes and discontinued operations 561 140 701 Depreciation and amortization 1,244 14 1,258 Capital expenditures 578 32 610 For the Nine Months Ended September 30, 2020 Body Worn Devices Hearing Health DTEC Total Revenue, net $ 68,960 $ 3,512 $ 72,472 Loss from continuing operations before income taxes and discontinued operations ( 1,868 ) ( 1,637 ) ( 3,505 ) Depreciation and amortization 3,245 66 3,311 Capital expenditures 2,530 32 2,562 For the Three Months Ended September 30, 2019 Body Worn Devices Hearing Health DTEC Total Revenue, net $ 25,383 $ 1,510 $ 26,893 Income (loss) from continuing operations before income taxes and discontinued operations 750 ( 953 ) ( 203 ) Depreciation and amortization 712 108 820 Capital expenditures 1,374 54 1,428 For the Nine Months Ended September 30, 2019 Body Worn Devices Hearing Health DTEC Total Revenue, net $ 80,924 $ 4,876 $ 85,800 Impairment loss - ( 3,765 ) ( 3,765 ) Income (loss) from continuing operations before income taxes and discontinued operations 5,106 ( 7,603 ) ( 2,497 ) Depreciation and amortization 2,210 238 2,448 Capital expenditures 3,651 136 3,787 The following table summarizes the identifiable assets (excluding goodwill) and goodwill by reportable segment as of the following dates: September 30, December 31, 2020 2019 Body Worn Devices: Identifiable assets (excluding goodwill) $ 100,907 $ 101,311 Goodwill 13,714 9,551 Hearing Health DTEC: Identifiable assets (excluding goodwill) 1,844 2,651

Geographic Information

Geographic Information	9 Months Ended
Geographic Information	Sep. 30, 2020
Segment Reporting [Abstract]
Geographic Information	7. Geographic Information The geographical distribution of long-lived assets to geographical areas consisted of the following at: September 30, December 31, 2020 2019 United States $ 12,749 $ 12,215 Singapore 1,251 1,263 Other 168 73 Consolidated $ 14,168 $ 13,551 Long-lived assets consist of machinery and equipment. Excluded from long-lived assets are investments in partnerships, patents, goodwill, intangible assets, operating lease right-of-use (ROU) assets and certain other assets. The Company capitalizes long-lived assets pertaining to the production of specialized parts. These assets are periodically reviewed to ensure the net realizable value from the estimated future production based on forecasted cash flows exceeds the carrying value of the assets. The geographical distribution of net revenue to geographical areas for the three and nine months ended September 30, 2020 and 2019 were as follows: Three Months Ended Nine Months Ended Net Revenue to Geographical Areas September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 United States $ 18,136 $ 22,483 $ 53,152 $ 71,059 Europe 1,926 1,248 4,070 4,480 Asia 3,595 2,780 8,586 9,508 All other countries 3,710 382 6,663 753 Consolidated $ 27,367 $ 26,893 $ 72,472 $ 85,800 Geographic net revenue is allocated based on the location of the customer. For the three and nine months ended September 30, 2020, one customer accounted for 61 % of the Company’s consolidated net revenue. For the three and nine months ended September 30, 2019, one customer accounted for 59 %, of the Company’s consolidated net revenue. Two customers combined accounted for 56 % and 51 % of the Company’s consolidated accounts receivable at September 30, 2020 and December 31, 2019, respectively. One customer accounted for 92 % and 86 % of the Company’s consolidated contract assets at September 30, 2020 and December 31, 2019, respectively.

Investment In Partnerships

Investment In Partnerships	9 Months Ended
Investment In Partnerships	Sep. 30, 2020
Investment In Partnerships [Abstract]
Investment In Partnerships	8. Investment in Partnerships Investment in partnerships consisted of the following: September 30, December 31, 2020 2019 Investment in Signison $ 429 $ 852 Other 194 308 Total $ 623 $ 1,160 The Company has a 50 % ownership interest in Signison as of September 30, 2020. Signison is accounted for in the Company’s consolidated condensed financial statements using the equity method.

Investment Securities

Investment Securities	9 Months Ended
Investment Securities	Sep. 30, 2020
Investment Securities [Abstract]
Investment Securities	9. Investment Securities The Company invests in commercial paper, corporate notes and bonds with original maturities of less than two years . The Company classifies these investments as held to maturity based on our intent and ability to hold these investments until maturity. As a result, these investments are recorded at amortized cost, which approximates fair value, using level 2 inputs. The maturity dates of our investments as of September 30, 2020 are as follows: Less than one year 1-5 years Total Commercial Paper Original Maturities of 91 Days or More $ 2,496 $ - $ 2,496 Corporate Notes and Bonds 11,680 - 11,680 Total Investments $ 14,176 $ - $ 14,176 The maturity dates of our investments as of December 31, 2019 are as follows: Less than one year 1-5 years Total Commercial Paper Original Maturities of 91 Days or More $ 8,461 $ - $ 8,461 Corporate Notes and Bonds 14,990 8,629 23,619 Total Investments $ 23,451 $ 8,629 $ 32,080 The Company also maintains excess funds within level 1 money market accounts included within cash and cash equivalents. Cash available in our money market accounts at September 30, 2020 and December 31, 2019 was $ 14,394 and $ 7,200 , respectively.

Inventories

Inventories	9 Months Ended
Inventories	Sep. 30, 2020
Inventories [Abstract]
Inventories	10. Inventories Inventories consisted of the following at: Raw materials Work-in process Finished products and components Total September 30, 2020 Domestic $ 11,946 $ 1,182 $ 2,301 $ 15,429 Foreign 3,777 1,069 188 5,034 Total $ 15,723 $ 2,251 $ 2,489 $ 20,463 December 31, 2019 Domestic $ 10,379 $ 736 $ 2,375 $ 13,490 Foreign 2,482 215 190 2,887 Total $ 12,861 $ 951 $ 2,565 $ 16,377

Intangible Assets

Intangible Assets	9 Months Ended
Intangible Assets	Sep. 30, 2020
Intangible Assets [Abstract]
Intangible Assets	11. Intangible assets Definite- lived intangible assets consisted of the following at: September 30, 2020 December 31, 2019 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Customer list $ 6,400 $ ( 267 ) $ - $ - Self-fitting software 3,975 ( 397 ) 3,679 - Technology access 2,750 ( 1,179 ) 2,750 ( 884 ) Total $ 13,125 $ ( 1,843 ) $ 6,429 $ ( 884 ) The customer list was established as a part of purchase accounting related to our Emerald acquisition ; see Note 3. The estimated useful life is eight years with amortization expense recorded within sales and marketing. In January 2019, the Company purchased the source code for self-fitting software from Soundperience for 1,750 Euros and also transferred our 49 % ownership interest in Soundperience to the majority owner for a total investment of $ 3,679 . Amortization began during the second quarter of 2020 based on an estimated useful life of five years . The amortization expense is recorded within research and development. The technology access asset provides the Company with wireless hearing aid technology and is being amortized based on an estimated useful life of seven years . The amortization expense is recorded within research and development.

Other Accrued Liabilities

Other Accrued Liabilities	9 Months Ended
Other Accrued Liabilities	Sep. 30, 2020
Other Accrued Liabilities [Abstract]
Other Accrued Liabilities	12. Other Accrued Liabilities Other accrued liabilities consisted of the following at: September 30, 2020 December 31, 2019 Pension $ 120 $ 120 Postretirement benefit obligation 71 71 Accrued stock compensation 400 - Deferred revenue 250 327 Current self-fitting software liability 253 285 Current technology access liability 989 1,236 Current earn-out contingent consideration liability 1,251 - Other 1,095 830 Total $ 4,429 $ 2,869 Accrued stock compensation relates to unvested stock awards accounted for as liabilities. Technology access liabilities are due in equal quarterly installments through January 2022. The earn-out liability is contingent on certain future events and is measured at fair value based on various level 3 inputs and assumptions including forecasts, probabilities of payment and discount rates. Amounts are classified as current if expected to be paid within the next twelve months. The liability for contingent consideration is subject to fair value adjustments each reporting period that will be recognized through the statement of operations. see Note 3.

Other Long-Term Liabilities

Other Long-Term Liabilities	9 Months Ended
Other Long-Term Liabilities	Sep. 30, 2020
Other Long-Term Liabilities [Abstract]
Other Long-Term Liabilities	13. Other long-term liabilities Other long-term liabilities consisted of the following at: September 30, December 31, 2020 2019 Noncurrent self-fitting software liability $ 810 $ 922 Noncurrent technology access liability 495 989 Noncurrent earn-out contingent consideration liability 2,416 - Other 69 260 Total $ 3,790 $ 2,171 Technology access liabilities are due in equal quarterly installments through January 2022. The earn-out liability is contingent on certain future events and is measured at fair value based on various level 3 inputs and assumptions including forecasts, probabilities of payment and discount rates. Amounts are classified as noncurrent if expected to be paid beyond the next twelve months. The liability for contingent consideration is subject to fair value adjustments each reporting period that will be recognized through the statement of operations, see Note 3.

Leases

Leases	9 Months Ended
Leases	Sep. 30, 2020
Leases [Abstract]
Leases	14. Leases The Company’s leases pertain primarily to engineering, manufacturing, sales and administrative facilities, with an initial term of one year or more. The Company has three leased facilities in Minnesota, two that expire in 2022 and one that expires in 2023, one leased facility in Illinois that expires in 2022, one leased facility in California that expires in 2022, two leased facilities in Singapore, one that expires in 2020 and one that expires in 2025, one leased facility in Indonesia that expires in 2024, and one leased facility in Germany that expires in 2022. As discussed in Note 4, the Company incurred $ 326 for lease modification costs at Hearing Help Express to reduce square footage by approximately 65 % in an effort to reduce future operating costs. The modification had no impact on the lease term. Certain foreign leases allow for variable lease payments that depend on an index or a market rate adjustment for the respective country and are adjusted on an annual basis. The adjustment is recognized as incurred in profit and loss. The facility leases include options to extend for terms ranging from one year to five years . Lease options that the Company is reasonably certain to execute, are included in the determination of the ROU asset and lease liability. Our Indonesia lease includes embedded forward starting leases that will begin in 2022 and 2024 for additional square footage, which will result in the recognition of an additional ROU asset and lease liability in those periods of approximately $ 103 and $ 72 , respectively. The Company also leases equipment that include bargain purchase options at termination. These leases have been classified as finance leases. As of September 30, 2020, the Company has a weighted-average lease term of 0.9 years for its finance leases, and 3.1 years for its operating leases. As of September 30, 2020, the Company has a weighted-average discount rate of 5.56 % for its finance leases, and 5.13 % for its operating leases. Discount rates are determined based on 5 year term incremental borrowing rates at inception of the lease. Operating cash flows for the nine months ended September 30, 2020 from operating leases were $ 1,415 . Financing lease assets are classified as machinery and equipment within the consolidated condensed balance sheet. The following tables summarizes lease costs by type: Three Months Ended Nine Months Ended September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 Lease cost Finance lease cost: Amortization of right-of-use assets $ 21 $ 27 $ 73 $ 76 Interest on lease liabilities - 3 3 8 Operating lease cost 494 462 1,368 1,379 Variable lease cost* 147 138 446 417 Total lease cost $ 662 $ 630 $ 1,890 $ 1,880 *Variable lease costs consist primarily of taxes, insurance, and common area or other maintenance costs for our domestic and foreign building leases. Maturities of lease liabilities are as follows as of September 30, 2020: Operating Leases Financing Leases Total 2020 $ 416 $ 16 $ 432 2021 1,687 24 1,711 2022 1,195 3 1,198 2023 595 - 595 2024 275 - 275 2025 and thereafter 156 - 156 Total lease payments 4,324 43 4,367 Less: Interest ( 337 ) ( 7 ) ( 344 ) Present value of lease liabilities $ 3,987 $ 36 $ 4,023

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2020
Income Taxes [Abstract]
Income Taxes	15. Income Taxes Income tax expense for the three and nine months ended September 30, 2020 was $ 47 and $ 94 , compared to $ 87 and $ 334 , for the same period in 2019, respectively. The expense was largely due to our foreign operations. The Company has net operating loss carryforwards for U.S. federal income tax purposes. The Company has recorded a full valuation allowance against US deferred tax assets as of September 30, 2020. Upon acquisition of Emerald, a net deferred tax liability of $ 1,055 was established on the acquisition date related to book-tax differences from the amortization of the intangibles as well as certain other assets, see Note 3. The following was the income (loss) from continuing operations before income taxes and discontinued operations for each jurisdiction in which the Company has operations for the three and nine months ended September 30, 2020 and 2019. Three Months Ended Nine Months Ended September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 United States $ 521 $ ( 261 ) $ ( 3,315 ) $ ( 3,015 ) Singapore 140 ( 90 ) ( 291 ) 131 Indonesia 16 18 51 58 Germany 24 130 50 329 Income (loss) from continuing operations before income taxes and discontinued operations $ 701 $ ( 203 ) $ ( 3,505 ) $ ( 2,497 ) CARES Act On March 27, 2020, the President signed the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), which contained in part, an allowance for deferral of the employer portion of Social Security employment tax liabilities until 2021 and 2022, as well as a COVID-19 employee retention tax credit (“CRC”) of up to $ 5,000 per eligible employee. Based on the timing of the CARES Act, for the three and nine months ended September 30, 2020, the related tax benefits from the CARES Act were not material. We are currently reviewing the potential future benefits related to employee retention tax credits and the payroll tax deferral provision to assess the impact on our financial position, results of operations and cash flows.

Shareholders' Equity And Stock-

Shareholders' Equity And Stock-Based Compensation	9 Months Ended
Shareholders' Equity And Stock-Based Compensation	Sep. 30, 2020
Shareholder' Equity And Stock-Based Compensation [Abstract]
Shareholders' Equity And Stock-Based Compensation	16. Shareholders’ Equity and Stock-based Compensation The Company has a 2006 Equity Incentive Plan and a 2015 Equity Incentive Plan. The 2015 Equity Incentive Plan replaced the 2006 Equity Incentive Plan and new grants may not be made under the 2006 Plan. Under the 2015 Equity Incentive Plan, the Company may grant stock options, stock awards, stock appreciation rights, restricted stock units (“RSUs”) and other equity-based awards. Under all awards, the terms are fixed on the grant date. For the nine months ended September 30, 2020, the Company granted 100 RSUs at a weighted average closing price on the date of grant of $ 15.61 . The RSUs vest in equal, annual installments over a three year period beginning on the first anniversary of the date of grant at which time common stock is issued with respect to vested units. The Company has also granted stock options under the plans. Options granted under the plans generally vest in equal, annual installments over a three year period beginning on the first anniversary of the date of grant and have a maximum term of 10 years. Stock award activity as of and during the nine months ended September 30, 2020 was as follows: Outstanding Awards Stock Options RSUs Total Stock Option Weighted-Average Exercise Price (a) Aggregate Intrinsic Value Outstanding at December 31, 2019 746 128 874 $ 6.39 Awards granted - 100 100 - Awards exercised or released ( 49 ) ( 56 ) ( 105 ) 4.72 Outstanding at September 30, 2020 697 172 869 $ 6.51 $ 6,045 Exercisable at September 30, 2020 697 - 697 $ 6.51 $ 3,950 Available for future grant at December 31, 2019 183 Available for future grant at September 30, 2020 117 (a) The weighted average exercise price calculation does not include outstanding RSUs The number of shares available for future grants at September 30, 2020 does not include a total of up to 331 shares subject to options outstanding under the 2006 Equity Incentive Plan, which will become available for grant under the 2015 Equity Incentive Plan as outstanding options under the 2006 Equity Incentive Plan expire, terminate, are cancelled or forfeited or are withheld in a net exercise of such options. The Company recorded $ 332 and $ 2,044 of non-cash stock compensation expense for the three and nine months ended September 30, 2020, respectively, compared to $ 648 and $ 1,514 for the same periods in 2019, respectively. During the nine months ended September 30, 2020, we recorded a cumulative non-cash stock compensation expense adjustment of $ 422 for individuals who are retirement eligible and therefore have vested in stock awards according to our plan. The adjustment was not material to our consolidated condensed financial statements for any quarterly or annual period. As of September 30, 2020, there was $ 1,791 of total unrecognized compensation costs related to non-vested stock option and RSU awards that are expected to be recognized over a weighted-average period of 1.94 years. The total intrinsic value of options exercised during the nine months ended September 30, 2020 was $ 440 . The Company also has an Employee Stock Purchase Plan (the “Purchase Plan”). The Purchase Plan, as amended, through September 30, 2020, provides that a maximum of 300 shares may be sold under the Purchase Plan. There were 12 and 7 shares purchased under the plan for the nine months ended September 30, 2020 and 2019, respectively.

Income Per Share

Income Per Share	9 Months Ended
Income Per Share	Sep. 30, 2020
Income Per Share [Abstract]
Income Per Share	17. Income Per Share The following table presents a reconciliation between basic and diluted earnings per share: Three Months Ended Nine Months Ended September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 Numerator: Income (loss) from continuing operations before discontinued operations $ 654 $ ( 290 ) $ ( 3,599 ) $ ( 2,831 ) Loss from discontinued operations (Note 5) - - - ( 1,713 ) Less: Income allocated to non-controlling interest ( 10 ) - ( 17 ) - Net income (loss) attributable to Intricon shareholders $ 644 $ ( 290 ) $ ( 3,616 ) $ ( 4,544 ) Denominator: Basic – weighted shares outstanding 8,936 8,764 8,877 8,738 Dilutive effect from stock awards 336 - - - Diluted – weighted shares outstanding 9,272 8,764 8,877 8,738 Basic income (loss) per share attributable to Intricon shareholders: Continuing operations $ 0.07 $ ( 0.03 ) $ ( 0.41 ) $ ( 0.32 ) Discontinued operations - - - ( 0.20 ) Net income (loss) per share: $ 0.07 $ ( 0.03 ) $ ( 0.41 ) $ ( 0.52 ) Diluted income (loss) per share attributable to Intricon shareholders: Continuing operations $ 0.07 $ ( 0.03 ) $ ( 0.41 ) $ ( 0.32 ) Discontinued operations - - - ( 0.20 ) Net income (loss) per share: $ 0.07 $ ( 0.03 ) $ ( 0.41 ) $ ( 0.52 ) Earnings per common share was based on the weighted average number of common shares outstanding during the periods when computing the basic earnings per share. Stock options are dilutive when the average market price of Company stock exceeds the exercise price of the potentially dilutive options. When dilutive, stock options are included as equivalents using the treasury stock method when computing the diluted earnings per share. Unvested shares represented by RSUs are also included in the dilution calculation, net of assumed proceeds and equivalent share repurchases. For the nine months ended September 30, 2020, weighted average options and RSUs outstanding of 389 were excluded from the dilutive calculation as their effect would have been antidilutive based on losses in the period. For the three and nine months ended September 30, 2019, weighted average options and RSUs outstanding of 880 and 903 , respectively, were excluded from the dilutive calculation as their effect would have been antidilutive based on losses in the period.

Legal Proceedings

Legal Proceedings	9 Months Ended
Legal Proceedings	Sep. 30, 2020
Legal Proceedings [Abstract]
Legal Proceedings	18. Legal Proceedings The Company is a defendant along with a number of other parties in lawsuits alleging that plaintiffs have or may have contracted asbestos-related diseases as a result of exposure to asbestos products or equipment containing asbestos sold by one or more named defendants. These lawsuits relate to the discontinued heat technologies segment which was sold in March 2005. Due to the non-informative nature of the complaints, the Company does not know whether any of the complaints state valid claims against the Company. Certain insurance carriers have informed the Company that the primary policies for the period August 1, 1967-1978 have been exhausted and that the carriers will no longer provide defense and insurance coverage under those policies. However, the Company has other primary and excess insurance policies that the Company believes afford coverage for later years. Some of these other primary insurers have accepted defense and insurance coverage for these suits, and some of them have either ignored the Company’s tender of defense of these cases, or have denied coverage, or have accepted the tenders but asserted a reservation of rights and/or advised the Company that they need to investigate further. Because settlement payments are applied to all years a litigant was deemed to have been exposed to asbestos, the Company believes that it will have funds available for defense and insurance coverage under the non-exhausted primary and excess insurance policies. The Company is also exploring insurance coverage for these lawsuits under primary and excess policies that pre-date 1967. However, unlike the older policies, the more recent policies have deductible amounts for defense and settlements costs that the Company will be required to pay; accordingly, the Company expects that its litigation costs will increase in the future. Further, many of the policies covering later years (approximately 1984 and thereafter) have exclusions for any asbestos products or operations, and thus do not provide insurance coverage for asbestos-related lawsuits. The Company does not believe that the asserted exhaustion of some of the primary insurance coverage for the 1967-1978 period will have a material adverse effect on its financial condition, liquidity, or results of operations. Management believes that the number of insurance carriers involved in the defense of the suits, and the significant number of policy years and policy limits under which these insurance carriers are insuring the Company, make the ultimate disposition of these lawsuits not material to the Company's consolidated condensed financial position or results of operations. The Company is also involved in other lawsuits arising in the normal course of business. While it is not possible to predict with certainty the outcome of these matters, management is of the opinion that the disposition of these lawsuits and claims will not materially affect our consolidated condensed financial position, liquidity or results of operations.

Related-Party Transactions

Related-Party Transactions	9 Months Ended
Related-Party Transactions	Sep. 30, 2020
Related-Party Transactions [Abstract]
Related-Party Transactions	19. Related-Party Transactions The Company has a 50 % ownership in Signison, a German based hearing health company. Signison owes the Company a notes receivable, net of allowances, of $ 429 which is included in investment in partnership on the balance sheet as of September 30, 2020.

Revenue By Market

Revenue By Market	9 Months Ended
Revenue By Market	Sep. 30, 2020
Revenue By Market [Abstract]
Revenue By Market	20. Revenue by Market Medical market revenue recognition- Customer orders from the medical market consist of a specified number of assembled and customized parts that the customer further integrates into their production process to produce market ready products. Customer orders do not include additional follow-on goods or services. Each order is for a series of distinct units that comprise a single performance obligation. With the exception of prompt payment discounts, the transaction price for medical market products is the invoiced amount. Variable consideration in the form of refunds, credits, rebates, price concessions, pricing incentives or other items impacting transaction price are not present. All of the Company’s products manufactured for the medical market are designed to each customer’s specifications, do not have an alternative use and cannot be sold or redirected by the Company to others. The Company considers contractual arrangements, laws and legal precedent in determining whether an enforceable right is present. The Company has an enforceable right to payment for any finished or in-process units, including a reasonable margin, if the customer terminates the contract for reasons other than the Company’s failure to perform as promised within our medical diabetes market and a select customer within our other medical market. For contractual arrangements in which an enforceable right exists, control of these units is deemed to transfer to the customer over time during the manufacturing process, using the same measure of progress toward satisfying the promise to deliver the units to the customer. Consequently, the transaction price is recognized as revenue over time for contractual arrangements with an enforceable right, based on actual costs incurred in the manufacturing process to date relative to total expected costs to produce all ordered units. The transaction price for contractual arrangements without an enforceable right to payment for any finished or in-process units including a reasonable margin is recognized as revenue at a point in time. Medical market products are invoiced when shipped and paid within normal commercial terms. The Company records a contract asset for revenue recognized over time in the production process for customized products that have not been shipped or invoiced to the customer. Revenue recognition for the remaining markets- Revenue for the non-medical markets are recognized at a point in time. Revenues recognized from our recently acquired subsidiary, Emerald, have been classified within Other Medical. The following tables set forth, for the periods indicated, timing of revenue recognition by market: Timing of revenue recognition for the three months ended September 30, 2020: Products and services transferred at point in time Products and services transferred over time Total Medical: Diabetes $ - $ 14,518 $ 14,518 Other Medical 4,973 1,158 6,131 Hearing Health: Value Based DTEC 953 - 953 Value Based ITEC 1,779 - 1,779 Legacy OEM 2,759 - 2,759 Professional Audio Communications: 1,227 - 1,227 Total Revenue, net $ 11,691 $ 15,676 $ 27,367 Timing of revenue recognition for the nine months ended September 30, 2020: Products and services transferred at point in time Products and services transferred over time Total Medical: Diabetes $ - $ 41,569 $ 41,569 Other Medical 9,154 4,402 13,556 Hearing Health: Value Based DTEC 3,513 - 3,513 Value Based ITEC 3,888 - 3,888 Legacy OEM 6,444 - 6,444 Professional Audio Communications: 3,502 - 3,502 Total Revenue, net $ 26,501 $ 45,971 $ 72,472 Timing of revenue recognition for the three months ended September 30, 2019: Products and services transferred at point in time Products and services transferred over time Total Medical: Diabetes $ - $ 15,723 $ 15,723 Other Medical - 3,376 3,376 Hearing Health: Value Based DTEC 1,510 - 1,510 Value Based ITEC 2,443 - 2,443 Legacy OEM 2,405 - 2,405 Professional Audio Communications: 1,436 - 1,436 Total Revenue, net $ 7,794 $ 19,099 $ 26,893 Timing of revenue recognition for the nine months ended September 30, 2019: Products and services transferred at point in time Products and services transferred over time Total Medical: Diabetes $ - $ 50,837 $ 50,837 Other Medical - 9,947 9,947 Hearing Health: Value Based DTEC 4,876 - 4,876 Value Based ITEC 7,419 - 7,419 Legacy OEM 7,749 - 7,749 Professional Audio Communications: 4,972 - 4,972 Total Revenue, net $ 25,016 $ 60,784 $ 85,800 During the quarter ended March 31, 2020, we recorded a cumulative adjustment of $ 1.2 million to reduce revenue within our other medical market to correct an error related to prior periods as a result of our determination that a portion of our sales being recognized over time needed to be recognized at a point in time. The adjustment included a reduction of the related cost of goods sold of $ 0.8 million and related impacts to reduce the contract asset and an increase to inventory. The adjustment was not material to our Consolidated Financial Statements for any quarterly or annual period.

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	21. Subsequent Events Grant of Stock Awards On October 19, 2020, the Company granted 30 restricted stock units to the former CEO under the Transition Agreement with him, which settled the $ 400 other accrued liability that existed as of September 30, 2020.

General (Policy)

General (Policy)	9 Months Ended
General (Policy)	Sep. 30, 2020
General [Abstract]
Business Combinations	Business Combinations We record identifiable assets acquired and liabilities assumed in business combinations recorded at their estimated fair values on the acquisition date. The excess of the purchase price over the estimated fair values of the net tangible and net intangible assets acquired is recorded as goodwill. This requires management to make significant estimates and assumptions in the determination of the fair value of assets acquired and liabilities assumed in order to properly allocate purchase price consideration between goodwill and assets that are depreciated and amortized. Our estimates are based on historical experience, information obtained from the management of the acquired companies and, when appropriate, include assistance from independent third-party appraisal firms. These estimates are inherently uncertain and unpredictable. In addition, unanticipated events or circumstances may occur which may affect the accuracy or validity of such estimates.
Contingent Consideration	Contingent Consideration Contingent consideration liabilities depend on certain future events and are measured at fair value based on various level 3 inputs and assumptions including forecasts, probabilities of payment and discount rates. Amounts are classified as current if expected to be paid within the next twelve months. The liability for contingent consideration is subject to fair value adjustments each reporting period that will be recognized through the statement of operations. See Note 3 for additional detail on the accounting for the Emerald acquisition.
Reclassification	Reclassification The Company changed the classification of certain other assets, net to intangible assets on the consolidated condensed balance sheet for the period ended September 30, 2020. To conform with the current period presentation, amounts previously reported as other assets, net, of $ 5,545 as of December 31, 2019, have been reclassified to intangible assets to conform with the current period presentation. Refer to Note 11 for additional details.

New Accounting Pronouncements (

New Accounting Pronouncements (Policy)	9 Months Ended
New Accounting Pronouncements (Policy)	Sep. 30, 2020
New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses Topic 326, which requires certain financial assets to be measured at amortized cost net of an allowance for estimated credit losses, such that the net receivable represents the present value of expected cash collection. In addition, this standard update requires that certain financial assets be measured at amortized cost reflecting an allowance for estimated credit losses expected to occur over the life of the assets. The estimate of credit losses must be based on all relevant information including historical information, current conditions, and reasonable and supportable forecasts that affect the collectability of the amounts. Topic 326 is effective for interim and annual periods beginning January 1, 2022 for smaller reporting companies. This standard update is not expected to have a material impact on our financial position, results of operations and cash flows. In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes as part of its overall simplification initiative to reduce costs and complexity in applying accounting standards while maintaining or improving the usefulness of the information provided to users of the financial statements. Amendments include removal of certain exceptions to the general principals of ASC 740, Income Taxes , and simplification in several other areas such as accounting for franchise tax (or similar tax) that is partially based on income. ASU 2019-12 is effective for interim and annual periods beginning after December 15, 2020. This standard update is not expected to have a material impact on our financial position, results of operations and cash flows. In January 2020, the FASB issued ASU 2020-01, Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 , which clarifies that a company should consider observable transactions that require a company to either apply or discontinue the equity method of accounting under ASC 323, Investments – Equity Method and Joint Venture , for the purposes of applying the measurement alternative in accordance with ASC 321, Investments – Equity Securities , immediately before applying or upon discontinuing the equity method. ASU 2020-01 is effective for interim and annual periods beginning after December 15, 2020. This standard update is not expected to have a material impact on our financial position, results of operations and cash flows. In April 2020, the FASB issued ASU 2020-04, Reference Rate Reform Topic 848 , which provides temporary optional guidance to ease the potential burden in accounting for reference rate reform. Topic 848 provides optional expedients and exceptions for applying U.S. GAAP to transactions affected by reference rate reform if certain criteria are met. ASU 2020-04 is effective as of March 12, 2020. This standard update is not expected to have a material impact on our financial position, results of operations and cash flows.

Business Combination (Tables)

Business Combination (Tables)	9 Months Ended
Business Combination (Tables)	Sep. 30, 2020
Business Combination [Abstract]
Schedule Of Business Acquisition Purchase Price	Current assets $ 3,104 Machinery and equipment 172 Intangible assets 6,400 Goodwill 4,163 Noncurrent assets 169 Current liabilities ( 1,105 ) Noncurrent liabilities ( 1,088 ) Total consideration paid $ 11,815

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
Discontinued Operations (Tables)	Sep. 30, 2020
Discontinued Operations [Abstract]
Schedule Of Discontinued Operations Balance Sheet	December 31, 2019 Other current assets $ 80 Other accrued liabilities 77 Net assets (liabilities) $ 3
Schedule Of Loss On Sale Of Discontinued Operations	Cash and cash equivalents $ 5 Accounts receivable, net 72 Write-down of inventory to realizable value 278 Write-down of property, plant and equipment to salvage value 298 Other assets and liabilities, net 71 Realized loss on foreign currency 280 Net assets disposed 1,004 Additional disposal costs, net 112 Loss on disposal of discontinued operations $ 1,116
Summary Of Results Of Discontinued Operations	Nine Months Ended September 30, 2019 Revenue, net $ 1,068 Cost of goods sold 667 Gross profit 401 Sales and marketing 314 General and administrative 684 Total operating expenses 998 Loss from discontinued operations $ ( 597 )

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
Segment Reporting (Tables)	Sep. 30, 2020
Segment Reporting [Abstract]
Summary Of Data By Industry Segment	For the Three Months Ended September 30, 2020 Body Worn Devices Hearing Health DTEC Total Revenue, net $ 26,415 $ 952 $ 27,367 Income from continuing operations before income taxes and discontinued operations 561 140 701 Depreciation and amortization 1,244 14 1,258 Capital expenditures 578 32 610 For the Nine Months Ended September 30, 2020 Body Worn Devices Hearing Health DTEC Total Revenue, net $ 68,960 $ 3,512 $ 72,472 Loss from continuing operations before income taxes and discontinued operations ( 1,868 ) ( 1,637 ) ( 3,505 ) Depreciation and amortization 3,245 66 3,311 Capital expenditures 2,530 32 2,562 For the Three Months Ended September 30, 2019 Body Worn Devices Hearing Health DTEC Total Revenue, net $ 25,383 $ 1,510 $ 26,893 Income (loss) from continuing operations before income taxes and discontinued operations 750 ( 953 ) ( 203 ) Depreciation and amortization 712 108 820 Capital expenditures 1,374 54 1,428 For the Nine Months Ended September 30, 2019 Body Worn Devices Hearing Health DTEC Total Revenue, net $ 80,924 $ 4,876 $ 85,800 Impairment loss - ( 3,765 ) ( 3,765 ) Income (loss) from continuing operations before income taxes and discontinued operations 5,106 ( 7,603 ) ( 2,497 ) Depreciation and amortization 2,210 238 2,448 Capital expenditures 3,651 136 3,787
Summary Of Identifiable Assets	September 30, December 31, 2020 2019 Body Worn Devices: Identifiable assets (excluding goodwill) $ 100,907 $ 101,311 Goodwill 13,714 9,551 Hearing Health DTEC: Identifiable assets (excluding goodwill) 1,844 2,651

Geographic Information (Tables)

Geographic Information (Tables)	9 Months Ended
Geographic Information (Tables)	Sep. 30, 2020
Segment Reporting [Abstract]
Geographical Distribution Of Long-Lived Assets, Net	September 30, December 31, 2020 2019 United States $ 12,749 $ 12,215 Singapore 1,251 1,263 Other 168 73 Consolidated $ 14,168 $ 13,551
Geographical Distribution Of Net Revenue	Three Months Ended Nine Months Ended Net Revenue to Geographical Areas September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 United States $ 18,136 $ 22,483 $ 53,152 $ 71,059 Europe 1,926 1,248 4,070 4,480 Asia 3,595 2,780 8,586 9,508 All other countries 3,710 382 6,663 753 Consolidated $ 27,367 $ 26,893 $ 72,472 $ 85,800

Investment In Partnerships (Tab

Investment In Partnerships (Tables)	9 Months Ended
Investment In Partnerships (Tables)	Sep. 30, 2020
Investment In Partnerships [Abstract]
Investments in Partnerships	September 30, December 31, 2020 2019 Investment in Signison $ 429 $ 852 Other 194 308 Total $ 623 $ 1,160

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
Investment Securities (Tables)	Sep. 30, 2020
Investment Securities [Abstract]
Summary Of Maturity Dates Of Investments	The maturity dates of our investments as of September 30, 2020 are as follows: Less than one year 1-5 years Total Commercial Paper Original Maturities of 91 Days or More $ 2,496 $ - $ 2,496 Corporate Notes and Bonds 11,680 - 11,680 Total Investments $ 14,176 $ - $ 14,176 The maturity dates of our investments as of December 31, 2019 are as follows: Less than one year 1-5 years Total Commercial Paper Original Maturities of 91 Days or More $ 8,461 $ - $ 8,461 Corporate Notes and Bonds 14,990 8,629 23,619 Total Investments $ 23,451 $ 8,629 $ 32,080

Inventories (Tables)

Inventories (Tables)	9 Months Ended
Inventories (Tables)	Sep. 30, 2020
Inventories [Abstract]
Schedule Of Inventories	Raw materials Work-in process Finished products and components Total September 30, 2020 Domestic $ 11,946 $ 1,182 $ 2,301 $ 15,429 Foreign 3,777 1,069 188 5,034 Total $ 15,723 $ 2,251 $ 2,489 $ 20,463 December 31, 2019 Domestic $ 10,379 $ 736 $ 2,375 $ 13,490 Foreign 2,482 215 190 2,887 Total $ 12,861 $ 951 $ 2,565 $ 16,377

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
Intangible Assets (Tables)	Sep. 30, 2020
Intangible Assets [Abstract]
Summary Of Intangible Assets	September 30, 2020 December 31, 2019 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Customer list $ 6,400 $ ( 267 ) $ - $ - Self-fitting software 3,975 ( 397 ) 3,679 - Technology access 2,750 ( 1,179 ) 2,750 ( 884 ) Total $ 13,125 $ ( 1,843 ) $ 6,429 $ ( 884 )

Other Accrued Liabilities (Tabl

Other Accrued Liabilities (Tables)	9 Months Ended
Other Accrued Liabilities (Tables)	Sep. 30, 2020
Other Accrued Liabilities [Abstract]
Components Of Other Accrued Liabilities	September 30, 2020 December 31, 2019 Pension $ 120 $ 120 Postretirement benefit obligation 71 71 Accrued stock compensation 400 - Deferred revenue 250 327 Current self-fitting software liability 253 285 Current technology access liability 989 1,236 Current earn-out contingent consideration liability 1,251 - Other 1,095 830 Total $ 4,429 $ 2,869

Other Long-Term Liabilities (Ta

Other Long-Term Liabilities (Tables)	9 Months Ended
Other Long-Term Liabilities (Tables)	Sep. 30, 2020
Other Long-Term Liabilities [Abstract]
Schedule Of Other Long-Term Liabilities	September 30, December 31, 2020 2019 Noncurrent self-fitting software liability $ 810 $ 922 Noncurrent technology access liability 495 989 Noncurrent earn-out contingent consideration liability 2,416 - Other 69 260 Total $ 3,790 $ 2,171

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 30, 2020
Leases [Abstract]
Summary Of Lease Costs By Type	Three Months Ended Nine Months Ended September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 Lease cost Finance lease cost: Amortization of right-of-use assets $ 21 $ 27 $ 73 $ 76 Interest on lease liabilities - 3 3 8 Operating lease cost 494 462 1,368 1,379 Variable lease cost* 147 138 446 417 Total lease cost $ 662 $ 630 $ 1,890 $ 1,880 *Variable lease costs consist primarily of taxes, insurance, and common area or other maintenance costs for our domestic and foreign building leases.
Maturities Of Lease Liabilities	Operating Leases Financing Leases Total 2020 $ 416 $ 16 $ 432 2021 1,687 24 1,711 2022 1,195 3 1,198 2023 595 - 595 2024 275 - 275 2025 and thereafter 156 - 156 Total lease payments 4,324 43 4,367 Less: Interest ( 337 ) ( 7 ) ( 344 ) Present value of lease liabilities $ 3,987 $ 36 $ 4,023

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
Income Taxes (Tables)	Sep. 30, 2020
Income Taxes [Abstract]
Domestic And Foreign Income Taxes (Benefits)	Three Months Ended Nine Months Ended September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 United States $ 521 $ ( 261 ) $ ( 3,315 ) $ ( 3,015 ) Singapore 140 ( 90 ) ( 291 ) 131 Indonesia 16 18 51 58 Germany 24 130 50 329 Income (loss) from continuing operations before income taxes and discontinued operations $ 701 $ ( 203 ) $ ( 3,505 ) $ ( 2,497 )

Shareholders' Equity And Stoc_2

Shareholders' Equity And Stock-Based Compensation (Tables)	9 Months Ended
Shareholders' Equity And Stock-Based Compensation (Tables)	Sep. 30, 2020
Shareholder' Equity And Stock-Based Compensation [Abstract]
Summary Of Stock Option Activity	Outstanding Awards Stock Options RSUs Total Stock Option Weighted-Average Exercise Price (a) Aggregate Intrinsic Value Outstanding at December 31, 2019 746 128 874 $ 6.39 Awards granted - 100 100 - Awards exercised or released ( 49 ) ( 56 ) ( 105 ) 4.72 Outstanding at September 30, 2020 697 172 869 $ 6.51 $ 6,045 Exercisable at September 30, 2020 697 - 697 $ 6.51 $ 3,950 Available for future grant at December 31, 2019 183 Available for future grant at September 30, 2020 117 (a) The weighted average exercise price calculation does not include outstanding RSUs

Income Per Share (Tables)

Income Per Share (Tables)	9 Months Ended
Income Per Share (Tables)	Sep. 30, 2020
Income Per Share [Abstract]
Reconciliation Between Basic And Diluted Earnings Per Share	Three Months Ended Nine Months Ended September 30, 2020 September 30, 2019 September 30, 2020 September 30, 2019 Numerator: Income (loss) from continuing operations before discontinued operations $ 654 $ ( 290 ) $ ( 3,599 ) $ ( 2,831 ) Loss from discontinued operations (Note 5) - - - ( 1,713 ) Less: Income allocated to non-controlling interest ( 10 ) - ( 17 ) - Net income (loss) attributable to Intricon shareholders $ 644 $ ( 290 ) $ ( 3,616 ) $ ( 4,544 ) Denominator: Basic – weighted shares outstanding 8,936 8,764 8,877 8,738 Dilutive effect from stock awards 336 - - - Diluted – weighted shares outstanding 9,272 8,764 8,877 8,738 Basic income (loss) per share attributable to Intricon shareholders: Continuing operations $ 0.07 $ ( 0.03 ) $ ( 0.41 ) $ ( 0.32 ) Discontinued operations - - - ( 0.20 ) Net income (loss) per share: $ 0.07 $ ( 0.03 ) $ ( 0.41 ) $ ( 0.52 ) Diluted income (loss) per share attributable to Intricon shareholders: Continuing operations $ 0.07 $ ( 0.03 ) $ ( 0.41 ) $ ( 0.32 ) Discontinued operations - - - ( 0.20 ) Net income (loss) per share: $ 0.07 $ ( 0.03 ) $ ( 0.41 ) $ ( 0.52 )

Revenue By Market (Tables)

Revenue By Market (Tables)	9 Months Ended
Revenue By Market (Tables)	Sep. 30, 2020
Revenue By Market [Abstract]
Schedule Of Net Revenue By Market	Timing of revenue recognition for the three months ended September 30, 2020: Products and services transferred at point in time Products and services transferred over time Total Medical: Diabetes $ - $ 14,518 $ 14,518 Other Medical 4,973 1,158 6,131 Hearing Health: Value Based DTEC 953 - 953 Value Based ITEC 1,779 - 1,779 Legacy OEM 2,759 - 2,759 Professional Audio Communications: 1,227 - 1,227 Total Revenue, net $ 11,691 $ 15,676 $ 27,367 Timing of revenue recognition for the nine months ended September 30, 2020: Products and services transferred at point in time Products and services transferred over time Total Medical: Diabetes $ - $ 41,569 $ 41,569 Other Medical 9,154 4,402 13,556 Hearing Health: Value Based DTEC 3,513 - 3,513 Value Based ITEC 3,888 - 3,888 Legacy OEM 6,444 - 6,444 Professional Audio Communications: 3,502 - 3,502 Total Revenue, net $ 26,501 $ 45,971 $ 72,472 Timing of revenue recognition for the three months ended September 30, 2019: Products and services transferred at point in time Products and services transferred over time Total Medical: Diabetes $ - $ 15,723 $ 15,723 Other Medical - 3,376 3,376 Hearing Health: Value Based DTEC 1,510 - 1,510 Value Based ITEC 2,443 - 2,443 Legacy OEM 2,405 - 2,405 Professional Audio Communications: 1,436 - 1,436 Total Revenue, net $ 7,794 $ 19,099 $ 26,893 Timing of revenue recognition for the nine months ended September 30, 2019: Products and services transferred at point in time Products and services transferred over time Total Medical: Diabetes $ - $ 50,837 $ 50,837 Other Medical - 9,947 9,947 Hearing Health: Value Based DTEC 4,876 - 4,876 Value Based ITEC 7,419 - 7,419 Legacy OEM 7,749 - 7,749 Professional Audio Communications: 4,972 - 4,972 Total Revenue, net $ 25,016 $ 60,784 $ 85,800

General (Narrative) (Details)

General (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
General (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Reclassification [Line Items]
Other assets, net	$ 289		$ 510
Intangible Assets	$ 11,282		5,545
EarVenture [Member]
Reclassification [Line Items]
Ownership interest, percentage	100.00%	50.00%
Reclassification [Member]
Reclassification [Line Items]
Other assets, net			(5,545)
Intangible Assets			$ 5,545

Business Combination (Narrative

Business Combination (Narrative) (Details) - USD ($) shares in Thousands, $ in Thousands	May 18, 2020	Sep. 30, 2020	Sep. 30, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Purchase price, paid in cash			$ 7,128
Change in fair value of contingent consideration			253
Intangible assets	$ 6,400
Goodwill	$ 4,163	$ 13,714	13,714	$ 9,551
Emerald Medical Services Pte., Ltd [Member]
Business Acquisition [Line Items]
Revenue attributable to acquirees		2,816	$ 3,962
Emerald Medical Services Pte., Ltd [Member] \| Emerald Extrusion Services LLC [Member]
Business Acquisition [Line Items]
Ownership percentage	54.00%
Emerald Medical Services Pte., Ltd [Member] \| Earn-Out Payment, Net Revenue During First Year [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Revenues	$ 11,000
Emerald Medical Services Pte., Ltd [Member] \| Earn-Out Payment, Net Revenue During First Year [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Revenues	9,000
Emerald Medical Services Pte., Ltd [Member]
Business Acquisition [Line Items]
Acquisition date			May 18, 2020
Purchase price	11,815
Purchase price, paid in cash	7,128
Post-closing working capital adjustment	291
Common stock value of issuance from business combination	$ 982
Contingent consideration liability, term	18 months
Contingent consideration amount	$ 3,414
Shares issued, acquisition related	80
Additional earn-out payments percent	28.00%
Acquisition costs		493	$ 493
Net income		$ (48)	0
Intangible assets	$ 6,400
Deferred tax liability, book-tax difference from amortization of intangible assets	1,055
Goodwill	4,041
Purchase accounting adjustments related to accrued salaries and goodwill			$ 122
Emerald Medical Services Pte., Ltd [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Earn out	1,000
Emerald Medical Services Pte., Ltd [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Earn out	333
Emerald Medical Services Pte., Ltd [Member] \| Cash Payment, Regulatory Approval In Japan [Member]
Business Acquisition [Line Items]
Contingent consideration liability, term			12 months
Contingent consideration amount	$ 500
Emerald Medical Services Pte., Ltd [Member] \| Additional Earn-Out Payment [Member]
Business Acquisition [Line Items]
Contingent consideration liability, term			3 years

Business Combination (Schedule

Business Combination (Schedule Of Business Acquisition Purchase Price) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	May 18, 2020	Dec. 31, 2019
Business Combination [Abstract]
Current assets		$ 3,104
Machinery and equipment		172
Intangible assets		6,400
Goodwill	$ 13,714	4,163	$ 9,551
Noncurrent assets		169
Current liabilities		(1,105)
Noncurrent liabilities		(1,088)
Total consideration paid		$ 11,815

Restructuring Charges (Narrativ

Restructuring Charges (Narrative) (Details) $ in Thousands	9 Months Ended
Restructuring Charges (Narrative) (Details) $ in Thousands	Sep. 30, 2020USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1,171
Outstanding restructuring liabilities	521
One-time Employee Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	732
Lease Modification Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	326
Losses On Disposal Of Assets [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 113

Discontinued Operations (Narrat

Discontinued Operations (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
Discontinued Operations (Narrative) (Details) - USD ($)	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Discontinued Operations [Abstract]
Income tax expense/benefit related to discontinued operations	$ 0	$ 0	$ 0	$ 0

Discontinued Operations (Schedu

Discontinued Operations (Schedule Of Discontinued Operations Balance Sheet) (Details) - Discontinued Operations, Disposed of by Sale [Member] $ in Thousands	Dec. 31, 2019USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other current assets	$ 80
Other accrued liabilities	77
Net assets (liabilities)	$ 3

Discontinued Operations (Sche_2

Discontinued Operations (Schedule Of Loss On Sale Of Discontinued Operations) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on disposal of discontinued operations	$ 1,116
Discontinued Operations, Disposed of by Sale [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents	5
Accounts receivable, net	72
Write-down of inventory to realizable value	278
Write-down of property, plant and equipment to salvage value	298
Other assets and liabilities, net	71
Realized loss on foreign currency	280
Net assets disposed	1,004
Additional disposal costs, net	112
Loss on disposal of discontinued operations	$ 1,116

Discontinued Operations (Summar

Discontinued Operations (Summary Of Results Of Discontinued Operations) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss from discontinued operations	$ (597)
Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue, net	1,068
Cost of goods sold	667
Gross profit	401
Sales and marketing	314
General and administrative	684
Total operating expenses	998
Loss from discontinued operations	$ (597)

Segment Reporting (Narrative) (

Segment Reporting (Narrative) (Details)	9 Months Ended
Segment Reporting (Narrative) (Details)	Sep. 30, 2020segment
Segment Reporting [Abstract]
Number of reportable segments	2

Segment Reporting (Summary Of D

Segment Reporting (Summary Of Data By Industry Segment) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting Information [Line Items]
Revenue, net	$ 27,367	$ 26,893	$ 72,472	$ 85,800
Impairment loss				(3,765)
(Loss) income from continuing operations before income taxes and discontinued operations	701	(203)	(3,505)	(2,497)
Depreciation and amortization	1,258	820	3,311	2,448
Capital expenditures	610	1,428	2,562	3,787
Body Worn Devices [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net	26,415	25,383	68,960	80,924
(Loss) income from continuing operations before income taxes and discontinued operations	561	750	(1,868)	5,106
Depreciation and amortization	1,244	712	3,245	2,210
Capital expenditures	578	1,374	2,530	3,651
Hearing Health DTEC [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue, net	952	1,510	3,512	4,876
Impairment loss				(3,765)
(Loss) income from continuing operations before income taxes and discontinued operations	140	(953)	(1,637)	(7,603)
Depreciation and amortization	14	108	66	238
Capital expenditures	$ 32	$ 54	$ 32	$ 136

Segment Reporting (Summary Of I

Segment Reporting (Summary Of Identifiable Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	May 18, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Goodwill	$ 13,714	$ 4,163	$ 9,551
Operating Segments [Member] \| Body Worn Devices [Member]
Segment Reporting Information [Line Items]
Identifiable assets (excluding goodwill)	100,907		101,311
Goodwill	13,714		9,551
Operating Segments [Member] \| Hearing Health DTEC [Member]
Segment Reporting Information [Line Items]
Identifiable assets (excluding goodwill)	$ 1,844		$ 2,651

Geographic Information (Narrati

Geographic Information (Narrative) (Details) - customer	3 Months Ended		9 Months Ended		12 Months Ended
Geographic Information (Narrative) (Details) - customer	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Net Revenue [Member]
Revenue, Major Customer [Line Items]
Number of customers	1	1	1	1
Percentage of risk	61.00%	59.00%	61.00%	59.00%
Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Number of customers			2		2
Percentage of risk			56.00%		51.00%
Contract Assets [Member]
Revenue, Major Customer [Line Items]
Number of customers			1		1
Percentage of risk			92.00%		86.00%

Geographic Information (Geograp

Geographic Information (Geographical Distribution Of Long-Lived Assets, Net) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated	$ 14,168	$ 13,551
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated	12,749	12,215
Singapore [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated	1,251	1,263
Other Geographical [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Consolidated	$ 168	$ 73

Geographic Information (Geogr_2

Geographic Information (Geographical Distribution Of Net Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, net	$ 27,367	$ 26,893	$ 72,472	$ 85,800
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, net	18,136	22,483	53,152	71,059
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, net	1,926	1,248	4,070	4,480
Asia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, net	3,595	2,780	8,586	9,508
All Other Countries [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, net	$ 3,710	$ 382	$ 6,663	$ 753

Investment In Partnerships (Nar

Investment In Partnerships (Narrative) (Details)	Sep. 30, 2020
Signison [Member]
Schedule of Equity Method Investments [Line Items]
Equity method, ownership interest	50.00%

Investment In Partnerships (Inv

Investment In Partnerships (Investments in Partnerships) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Total	$ 623	$ 1,160
Signison [Member]
Schedule of Equity Method Investments [Line Items]
Total	429	852
Other Investment [Member]
Schedule of Equity Method Investments [Line Items]
Total	$ 194	$ 308

Investment Securities (Narrativ

Investment Securities (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Level 1 [Member]
Cash and Cash Equivalents [Line Items]
Cash	$ 14,394	$ 7,200
Maximum [Member]
Cash and Cash Equivalents [Line Items]
Maturities benchmark for determining investment in commercial paper, corporate notes and bonds	2 years

Investment Securities (Summary

Investment Securities (Summary Of Maturity Dates Of Investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Less than one year	$ 14,176	$ 23,451
1-5 years		8,629
Total	14,176	32,080
Commercial Paper Original Maturities of 91 Days or More [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Less than one year	2,496	8,461
Total	2,496	8,461
Corporate Notes And Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Less than one year	11,680	14,990
1-5 years		8,629
Total	$ 11,680	$ 23,619

Inventories (Schedule Of Invent

Inventories (Schedule Of Inventories) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Inventory [Line Items]
Raw materials	$ 15,723	$ 12,861
Work-in process	2,251	951
Finished products and components	2,489	2,565
Total	20,463	16,377
Domestic [Member]
Inventory [Line Items]
Raw materials	11,946	10,379
Work-in process	1,182	736
Finished products and components	2,301	2,375
Total	15,429	13,490
Foreign [Member]
Inventory [Line Items]
Raw materials	3,777	2,482
Work-in process	1,069	215
Finished products and components	188	190
Total	$ 5,034	$ 2,887

Intangible Assets (Narrative) (

Intangible Assets (Narrative) (Details) € in Thousands, $ in Thousands	1 Months Ended	9 Months Ended
	Jan. 31, 2019EUR (€)	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Jan. 31, 2019USD ($)
Finite-Lived Intangible Assets [Line Items]
Investments In Affiliates Subsidiaries Associates And Joint Ventures		$ 623	$ 1,160
Self-Fitting Software [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired finite-lived intangible assets amortization period		5 years
Technology Access [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired finite-lived intangible assets amortization period		7 years
Soundperience [Member]
Finite-Lived Intangible Assets [Line Items]
Payment for software \| €	€ 1,750
Percentage relinquished after transaction	49.00%
Soundperience [Member] \| Majority Owner Of Soundperience [Member]
Finite-Lived Intangible Assets [Line Items]
Investments In Affiliates Subsidiaries Associates And Joint Ventures				$ 3,679
Emerald Medical Services Pte., Ltd [Member] \| Customer List [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired finite-lived intangible assets amortization period		8 years

Intangible Assets (Summary Of I

Intangible Assets (Summary Of Intangible Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 13,125	$ 6,429
Accumulated Amortization	(1,843)	(884)
Customer List [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,400
Accumulated Amortization	(267)
Self-Fitting Software [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	3,975	3,679
Accumulated Amortization	(397)
Technology Access [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,750	2,750
Accumulated Amortization	$ (1,179)	$ (884)

Other Accrued Liabilities (Comp

Other Accrued Liabilities (Components Of Other Accrued Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Other Accrued Liabilities [Abstract]
Pension	$ 120	$ 120
Postretirement benefit obligation	71	71
Accrued stock compensation	400
Deferred revenue	250	327
Current self-fitting software liability	253	285
Current technology access liability	989	1,236
Current earn-out contingent consideration liability	1,251
Other	1,095	830
Total	$ 4,429	$ 2,869

Other Long-Term Liabilities (Sc

Other Long-Term Liabilities (Schedule Of Other Long-Term Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Other Long-Term Liabilities [Abstract]
Noncurrent self-fitting software liability	$ 810	$ 922
Noncurrent technology access liability	495	989
Noncurrent earn-out contingent consideration liability	2,416
Other	69	260
Total	$ 3,790	$ 2,171

Leases (Narrative) (Details)

Leases (Narrative) (Details) $ in Thousands	9 Months Ended
Leases (Narrative) (Details) $ in Thousands	Sep. 30, 2020USD ($)item	Dec. 31, 2019USD ($)
Lessee, Lease, Description [Line Items]
Finance Lease, Weighted Average Discount Rate, Percent	5.56%
Finance Lease, Weighted Average Remaining Lease Term	10 months 24 days
Operating Lease, Weighted Average Discount Rate, Percent	5.13%
Operating Lease, Weighted Average Remaining Lease Term	3 years 1 month 6 days
Incremental borrowing rates terms, discount rates	5 years
Operating Lease, Payments \| $	$ 1,415
Restructuring Charges \| $	1,171
ROU asset \| $	3,812	$ 4,372
Lease liability \| $	$ 3,987
Minnesota [Member]
Lessee, Lease, Description [Line Items]
Number of leased facilities	3
Minnesota [Member] \| Lease Expiration In 2022 [Member]
Lessee, Lease, Description [Line Items]
Number of leased facilities	2
Minnesota [Member] \| Lease Expiration In 2023 [Member]
Lessee, Lease, Description [Line Items]
Number of leased facilities	1
California [Member]
Lessee, Lease, Description [Line Items]
Number of leased facilities	1
Illinois [Member]
Lessee, Lease, Description [Line Items]
Number of leased facilities	1
Singapore [Member]
Lessee, Lease, Description [Line Items]
Number of leased facilities	2
Indonesia [Member]
Lessee, Lease, Description [Line Items]
Number of leased facilities	1
ROU asset \| $	$ 103
Lease liability \| $	$ 72
Germany [Member]
Lessee, Lease, Description [Line Items]
Number of leased facilities	1
Lease Expiration In 2020 [Member] \| Singapore [Member]
Lessee, Lease, Description [Line Items]
Number of leased facilities	1
Lease Expiration In 2025 [Member] \| Singapore [Member]
Lessee, Lease, Description [Line Items]
Number of leased facilities	1
Minimum [Member]
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Lessee, Operating Lease, Renewal Term	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Renewal Term	5 years
Lease Modification Costs [Member]
Lessee, Lease, Description [Line Items]
Restructuring Charges \| $	$ 326
Percent of square footage reduced	65.00%

Leases (Summary Of Lease Costs

Leases (Summary Of Lease Costs By Type) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Amortization of right-of-use assets	$ 21	$ 27	$ 73	$ 76
Interest on lease liabilities		3	3	8
Operating lease cost	494	462	1,368	1,379
Variable lease cost	147	138	446	417
Total lease cost	$ 662	$ 630	$ 1,890	$ 1,880

Leases (Maturities Of Lease Lia

Leases (Maturities Of Lease Liabilities) (Details) $ in Thousands	Sep. 30, 2020USD ($)
Leases [Abstract]
Operating Leases, 2020	$ 416
Operating Leases, 2021	1,687
Operating Leases, 2022	1,195
Operating Leases, 2023	595
Operating Leases, 2024	275
Operating Leases, 2025 and thereafter	156
Operating Leases, Total lease payments	4,324
Operating Leases, Less: Interest	(337)
Operating Leases, Present value of lease liabilities	3,987
Financing Leases, 2020	16
Financing Leases, 2021	24
Financing Leases, 2022	3
Financing Leases, Total lease payments	43
Financing Leases, Less: Interest	(7)
Financing Leases, Present value of lease liabilities	36
Lease, Liability, 2020	432
Lease, Liability, 2021	1,711
Lease, Liability, 2022	1,198
Lease, Liability, 2023	595
Lease, Liability, 2024	275
Lease, Liability, 2025 and thereafter	156
Lease, Liability, Total lease payments	4,367
Lease, Less: Interest	(344)
Lease, Present value of lease liabilities	$ 4,023

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	May 18, 2020
Income tax expense	$ 47	$ 87	$ 94	$ 334
CARES Act, Employee Retention Tax Credit, Amount Per Eligible Employee			$ 5
Emerald Medical Services Pte., Ltd [Member]
Deferred tax liability, book-tax difference from amortization of intangible assets					$ 1,055

Income Taxes (Domestic And Fore

Income Taxes (Domestic And Foreign Income Taxes (Benefits)) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Operating Loss Carryforwards [Line Items]
Income (loss) from continuing operations before income taxes and discontinued operations	$ 701	$ (203)	$ (3,505)	$ (2,497)
United States IRS [Member]
Operating Loss Carryforwards [Line Items]
Income (loss) from continuing operations before income taxes and discontinued operations	521	(261)	(3,315)	(3,015)
Singapore Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Income (loss) from continuing operations before income taxes and discontinued operations	140	(90)	(291)	131
Indonesia Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Income (loss) from continuing operations before income taxes and discontinued operations	16	18	51	58
Federal Ministry Of Finance Germany [Member]
Operating Loss Carryforwards [Line Items]
Income (loss) from continuing operations before income taxes and discontinued operations	$ 24	$ 130	$ 50	$ 329

Shareholders' Equity And Stoc_3

Shareholders' Equity And Stock-Based Compensation (Narrative) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares of common stock for which awards can be granted	117		117		183
Number of Shares, Awards granted			100
Shares purchased for award			12	7
Stock compensation expense	$ 332	$ 648	$ 2,044	$ 1,514
Cumulative non-cash stock compensation expense adjustment			422
Unrecognized compensation costs related to non-vested awards	$ 1,791		$ 1,791
Unrecognized compensation costs related to non-vested awards, recognition period			1 year 11 months 8 days
Total intrinsic value of options exercised			$ 440
Maximum number of shares approved under purchase plan	300		300
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Number of Shares, Awards granted			100
Weighted average fair value of units granted			$ 15.61
Maximum [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of options			10 years
Maximum [Member] \| 2006 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares of common stock for which awards can be granted	331		331

Shareholders' Equity And Stoc_4

Shareholders' Equity And Stock-Based Compensation (Summary Of Stock Option Activity) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		9 Months Ended
		Sep. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding		874
Number of Shares, Awards granted		100
Number of Shares, Awards exercised or released		(105)
Number of Shares, Outstanding		869
Number of Shares, Exercisable		697
Number of Shares, Available for future grant at beginning of period		183
Number of Shares, Available for future grant at end of period		117
Weighted-average Exercise Price, Outstanding	[1]	$ 6.39
Weighted-average Exercise Price, Awards exercised or released	[1]	4.72
Weighted-average Exercise Price, Outstanding	[1]	6.51
Weighted-average Exercise Price, Exercisable	[1]	$ 6.51
Aggregate Intrinsic Value, Outstanding		$ 6,045
Aggregate Intrinsic Value, Exercisable		$ 3,950
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding		746
Number of Shares, Awards exercised or released		(49)
Number of Shares, Outstanding		697
Number of Shares, Exercisable		697
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding		128
Number of Shares, Awards granted		100
Number of Shares, Awards exercised or released		(56)
Number of Shares, Outstanding		172

[1]	The weighted average exercise price calculation does not include outstanding RSUs

Income Per Share (Narrative) (D

Income Per Share (Narrative) (Details) - shares	3 Months Ended	9 Months Ended
Income Per Share (Narrative) (Details) - shares	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Per Share [Abstract]
Securities excluded from computation of diluted income per share	880	389	903

Income Per Share (Reconciliatio

Income Per Share (Reconciliation Between Basic And Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Per Share [Abstract]
Income (loss) from continuing operations before discontinued operations	$ 654	$ (290)	$ (3,599)	$ (2,831)
Loss from discontinued operations (Note 5)				(1,713)
Less: Income allocated to non-controlling interest	(10)		(17)
Net income (loss) attributable to Intricon shareholders	$ 644	$ (290)	$ (3,616)	$ (4,544)
Basic - weighted shares outstanding	8,936	8,764	8,877	8,738
Dilutive effect from stock awards	336
Diluted - weighted shares outstanding	9,272	8,764	8,877	8,738
Continuing operations	$ 0.07	$ (0.03)	$ (0.41)	$ (0.32)
Discontinued operations				(0.20)
Net income (loss) per share:	0.07	(0.03)	(0.41)	(0.52)
Continuing operations	0.07	(0.03)	(0.41)	(0.32)
Discontinued operations				(0.20)
Net income (loss) per share:	$ 0.07	$ (0.03)	$ (0.41)	$ (0.52)

Related-Party Transactions (Nar

Related-Party Transactions (Narrative) (Details) - Signison [Member] $ in Thousands	Sep. 30, 2020USD ($)
Related Party Transaction [Line Items]
Equity method, ownership interest	50.00%
Note receivable	$ 429

Revenue By Market (Narrative) (

Revenue By Market (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue, net	$ 27,367		$ 26,893	$ 72,472	$ 85,800
Cost of goods sold	$ 20,169		$ 20,120	$ 54,096	$ 62,253
Other Medical Market Error Correction [Member] \| Revision of Prior Period, Error Correction, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue, net		$ (1,200)
Cost of goods sold		$ (800)

Revenue By Market (Schedule Of

Revenue By Market (Schedule Of Net Revenue By Market) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue, Major Customer [Line Items]
Total Net Revenue	$ 27,367	$ 26,893	$ 72,472	$ 85,800
Products and Services Transferred at Point in Time [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	11,691	7,794	26,501	25,016
Products and Services Transferred over Time [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	15,676	19,099	45,971	60,784
Medical, Diabetes [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	14,518	15,723	41,569	50,837
Medical, Diabetes [Member] \| Products and Services Transferred over Time [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	14,518	15,723	41,569	50,837
Medical, Other Medical [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	6,131	3,376	13,556	9,947
Medical, Other Medical [Member] \| Products and Services Transferred at Point in Time [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	4,973		9,154
Medical, Other Medical [Member] \| Products and Services Transferred over Time [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	1,158	3,376	4,402	9,947
Hearing Health Value Based DTEC [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	953	1,510	3,513	4,876
Hearing Health Value Based DTEC [Member] \| Products and Services Transferred at Point in Time [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	953	1,510	3,513	4,876
Hearing Health Value Based ITEC [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	1,779	2,443	3,888	7,419
Hearing Health Value Based ITEC [Member] \| Products and Services Transferred at Point in Time [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	1,779	2,443	3,888	7,419
Hearing Health Legacy OEM [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	2,759	2,405	6,444	7,749
Hearing Health Legacy OEM [Member] \| Products and Services Transferred at Point in Time [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	2,759	2,405	6,444	7,749
Professional Audio Communications [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	1,227	1,436	3,502	4,972
Professional Audio Communications [Member] \| Products and Services Transferred at Point in Time [Member]
Revenue, Major Customer [Line Items]
Total Net Revenue	$ 1,227	$ 1,436	$ 3,502	$ 4,972

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Thousands	Oct. 19, 2020	Sep. 30, 2020	Dec. 31, 2019
Subsequent Event [Line Items]
Other accrued liabilities		$ 4,429	$ 2,869
Subsequent Event [Member] \| Former CEO [Member]
Subsequent Event [Line Items]
Restricted stock units granted	30
Other accrued liabilities	$ 400