ClearPoint Neuro, Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

Cover
- Cover
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Revenue Recognition (Tables)

v3.25.0.1

Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2024

Revenue from Contract with Customer [Abstract]

Schedule of Revenue by Service Line

Revenue by Service Line


	Years Ended December 31,
(in thousands)	2024		2023
Biologics and drug delivery
Disposable products	$	5,606	$	2,154
Services and license fees		11,704		11,448
Subtotal – Biologics and drug delivery revenue		17,310		13,602
Neurosurgery navigation and therapy
Disposable products		10,285		7,589
Services		—		931
Subtotal – Neurosurgery navigation and therapy revenue		10,285		8,520
Capital equipment and software
Systems and software products		2,735		860
Services		1,060		973
Subtotal – Capital equipment and software revenue		3,795		1,833
Total revenue	$	31,390	$	23,955

Schedule of Other Current Assets


(in thousands)	December 31, 2024		December 31, 2023		December 31, 2022
Accounts receivable, net	$	4,713	$	3,211	$	2,665
Other contract assets
Unbilled receivables	$	642	$	733	$	43
Deferred contract costs	$	—	$	—	$	327

Schedule of Revenue Recognized by Contract Liability


(in thousands)	December 31, 2024		December 31, 2023		December 31, 2022
Deferred revenues	$	2,557	$	3,154	$	1,457
Refund liability	$	—	$	—	$	500

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

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- Definition

Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

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Tabular disclosure of the carrying amounts of other current assets.

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