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Venus Concept

vero · NASDAQ Healthcare
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Ticker vero
Exchange NASDAQ
Sector Healthcare
Industry Medical - Devices
Employees 501-1000
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FY2020 Annual Report · Venus Concept
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

(Mark One)
☒

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2020

OR

☐

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM           TO           

Commission File Number 001-38238

Venus Concept Inc.
(Exact name of Registrant as specified in its Charter)

Delaware
(State or other jurisdiction of
incorporation or organization)

06-1681204
(I.R.S. Employer
Identification No.)

235 Yorkland Blvd. Suite 900
Toronto, Ontario M2J 4Y8
(877) 848-8430

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)
Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol

Name of each exchange on which registered

Common Stock, $0.0001 par value per share

VERO
Securities Registered Pursuant to Section 12(g) of the Act: None
Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES ☐ NO ☒
Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. YES ☐ NO ☒
Indicate by check mark whether the Registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for
such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES ☒ NO ☐
Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter)
during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files). YES ☒ NO ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the
definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer

The Nasdaq Global Market

  Accelerated filer

  ☐

  ☐

Non-accelerated filer

  ☒ 

  Smaller reporting company

  Emerging growth company

  ☒

  ☒

If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section
404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.
Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES ☐ NO ☒
As of June 30, 2020, (the last business day of the registrant’s most recently completed second quarter), the aggregate market value of Registrant’s common stock, par value $0.0001, held by non-
affiliates of the Registrant was $49,700,811 based upon the closing price of $3.49 per share as reported for such date by the Nasdaq Global Market. Shares of the Registrant's common stock held
by executive officers and directors of the Registrant and by certain stockholders who owned 10% or more of the outstanding common stock have been excluded because such persons may be
deemed to be affiliates of the registrant. This determination of affiliate status is not necessarily a conclusive determination for other purposes.
The number of shares of Registrant’s Common Stock outstanding as of March 25, 2021 was 53,971,951.

       ☐

Certain information required in Items 10, 11, 12, 13 and 14 of Part III of this Annual Report on Form 10-K (the "Annual Report") is incorporated by reference from our definitive Proxy Statement for
our 2021 Annual Meeting of Stockholders (our "Proxy Statement") which will be filed with the Securities and Exchange Commission (the "SEC") within 120 days after the end of the fiscal year ended
December 31, 2020.

DOCUMENTS TO BE INCORPORATED BY REFERENCE

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART I
Item 1.
Item 1A.
Item 1B.
Item 2.
Item 3.
Item 4.

PART II
Item 5.
Item 6.
Item 7.
Item 7A.
Item 8.
Item 9.
Item 9A.
Item 9B.

PART III
Item 10.
Item 11.
Item 12.
Item 13.
Item 14.

PART IV
Item 15.
Item 16.

Table of Contents

  Business
  Risk Factors
  Unresolved Staff Comments
  Properties
  Legal Proceedings
  Mine Safety Disclosures

  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
  Selected Consolidated Financial Data
  Management’s Discussion and Analysis of Financial Condition and Results of Operations
  Quantitative and Qualitative Disclosures About Market Risk
  Financial Statements and Supplementary Data
  Changes in and Disagreements With Accountants on Accounting and Financial Disclosure
  Controls and Procedures
  Other Information

  Directors, Executive Officers and Corporate Governance
  Executive Compensation
  Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
  Certain Relationships and Related Transactions, and Director Independence
  Principal Accounting Fees and Services

  Exhibits, Consolidated Financial Statement Schedules
  Form 10-K Summary
  Signatures

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Safe Harbor Statement

SAFE HARBOR STATEMENT AND RISK FACTOR SUMMARY

This Annual Report on Form 10-K for the year ended December 31, 2020 contains “forward-looking” statements within the meaning of Section 27A of the Securities
Act of 1933, as amended (the “1933 Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “1934 Act”). Any statements contained herein
that  are  not  of  historical  facts  may  be  deemed  to  be  forward-looking  statements.  In  some  cases,  you  can  identify  these  statements  by  words  such  as  such  as
“anticipates,”  “believes,”  “plans,”  “expects,”  “projects,”  “future,”  “intends,”  “may,”  “should,”  “could,”  “estimates,”  “predicts,”  “potential,”  “continue,”
“guidance,” and other similar expressions that are predictions of or indicate future events and future trends. These forward-looking statements are based on current
expectations, estimates, forecasts, and projections about our business and the industry in which we operate and management's beliefs and assumptions and are not
guarantees of future performance or developments and involve known and unknown risks, uncertainties, and other factors that are in some cases beyond our control.
As a result, any or all of our forward-looking statements in this Annual Report on Form 10-K may turn out to be inaccurate.

The factors which we currently believe could have a material adverse effect on our business operations and financial performance and condition include, but are not
limited to, those risks and uncertainties that are detailed in the “Risk Factor Summary” below and under Item 1A. of Part I of this Annual Report on Form 10-K. In
addition, many of these risks and uncertainties are currently amplified by and may continue to be amplified by the COVID-19 pandemic and the impact of varying
governmental responses that affect our customers and the economies where we operate. You are urged to consider these factors carefully in evaluating the forward-
looking statements and are cautioned not to place undue reliance on these statements. The forward-looking statements are based on information available to us as of
the filing date of this Annual Report on Form 10-K. Unless required by law, we do not intend to publicly update or revise any forward-looking statements to reflect
new information or future events or otherwise. You should, however, review the factors and risks we describe in the reports we will file from time to time with the
Securities and Exchange Commission (the “SEC”), after the date of this Annual Report on Form 10-K.

This  Annual  Report  Form  10-K  also  contains  estimates,  projections  and  other  information  concerning  our  industry,  our  business,  and  the  markets  in  which  we
compete,  including  data  regarding  the  estimated  size  of  these  markets.  Information  that  is  based  on  estimates,  forecasts,  projections,  market  research  or  similar
methodologies  is  inherently  subject  to  uncertainties  and  actual  events  or  circumstances  may  differ  materially  from  events  and  circumstances  reflected  in  this
information. Unless otherwise expressly stated, we obtained this industry, business, market and other data from reports, research surveys, studies and similar data
prepared by market research firms and other third parties, industry, medical and general publications, government data and similar sources.

Risk Factor Summary

Our business is subject to a number of risks, a summary of which is set forth below. These risks are discussed more fully in Part I, Item 1A. Risk Factors.

Risks Related to Our Business

•

•

Our product sale strategy is focused primarily on a subscription-based business model, and the success of this sales strategy depends on the continued
adoption and use of our subscription-based products and services.

Our subscription-based model exposes us to the credit risk of our customers over the life of the subscription agreement. If our customers fail to make the
monthly payments under their subscription agreements, our financial results may be adversely affected.

Risks Related to Intellectual Property

•

Our commercial success is dependent in part on obtaining, maintaining, retaining, and enforcing our intellectual property rights, including our patents and
the patents we exclusively license. If we are unable to do so, our ability to compete effectively in the market will be impaired.

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Risks Related to Government Regulation

•

•

Our devices and our operations are subject to extensive government regulation and oversight both in the U.S. and abroad, and our failure to comply with
applicable requirements could harm our business.

Our systems may cause or contribute to adverse medical events that we are required to report to the United States Food and Drug Administration (the
“FDA”), and if we fail to do so, we would be subject to sanctions that could harm our reputation, business, financial condition, and results of operations.

Risks Related to Our Operations in Israel

•

We conduct a significant portion of our operations in Israel and therefore our business, financial condition and results of operations may be adversely
affected by political, economic, and military conditions in Israel.

Risks Related to Our Common Stock

•

•

•

The market price of our stock price may be volatile, and you may not be able to resell our common stock at or above the price you paid.

We do not intend to pay dividends on our common stock, and, consequently, our stockholders’ ability to achieve a return on their investment will depend
on appreciation in the price of our common stock.

Our  executive  officers,  directors  and  certain  of  our  shareholders  who  are  affiliated  with  our  directors  will  have  the  ability  to  control  or  significantly
influence all matters submitted to our stockholders for approval.

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 1.

Business.

Overview

PART I

Venus Concept Inc. (referred to herein, together with its subsidiaries unless the context otherwise denotes, as the “Company,” “Venus Concept,” “us” or “we”) is an
innovative  global  medical  technology  company  that  develops,  commercializes,  and  delivers  minimally  invasive  and  non-invasive  medical  aesthetic  and  hair
restoration  technologies.  Our  aesthetic  systems  have  been  designed  on  a  cost-effective,  proprietary  and  flexible  platform  that  enables  us  to  expand  beyond  the
aesthetic industry’s traditional markets of dermatology and plastic surgery, and into non-traditional markets, including family and general practitioners and aesthetic
medical spas. In the years ended December 31, 2020 and in 2019, a substantial majority of our systems delivered in North America were in non-traditional markets.

In November 2019, we completed our business combination with Venus Concept Ltd. and the business of Venus Concept Ltd. became the primary business of the
company.  The  merger  significantly  expanded  our  presence  and  capability  in  the  hair  restoration  market  with  the  addition  of  the  ARTAS®  System,  a  robotic  hair
restoration  device,  to  our  device  portfolio.  The  ARTAS®  iX  Robotic  Hair  Restoration  System  was  launched  in  July  2018,  which  we  believe  is  the  first  and  only
robotic intelligent solution to offer precise, minimally invasive, repeatable harvesting and implantation functionality in one platform. Through our NeoGraft® device,
which we acquired in 2018, we offer an automated hair restoration system that facilitates the harvesting of follicles during a follicular unit extraction (“FUE”) process,
improving  the  accuracy  and  speed  over  commonly  used  manual  extraction  instruments.  Our  hair  restoration  systems  are  sold  primarily  to  plastic  surgeons  and
dermatologists, although many of our customer come from other specialties in medicine. In the U.S., we offer doctors using an ARTAS® or NeoGraft® system the
services of our VeroGrafters™, a group of approximately 40 independently contracted technicians available to assist the physician during an ARTAS® or NeoGraft®
hair restoration procedure. The ARTAS® iX System complements our NeoGraft® hair restoration system and allows us to penetrate a broader segment of the hair
restoration market.

In addition to our hair restoration systems, we have developed and commercialized nine aesthetic technology platforms. Our product portfolio consists of the Venus
Versa™, Venus Legacy®, Venus Velocity™, Venus Fiore™, Venus Viva® and Venus Viva® MD, Venus Freeze Plus™, Venus Glow™, Venus Bliss™, and Venus
Epileve™. We have received clearances from the FDA, for our aesthetic and hair devices classified as Class II or greater by the FDA as described in greater detail in
this Annual Report on Form 10-K. Outside the U.S., we market our technologies in over 60 countries across Europe, Asia-Pacific and Latin America. Because each
country has its own regulatory scheme and clearance process, not every device is cleared or authorized for the same indications in each market in which a particular
system is marketed.

To address the financial barriers faced by physicians and aesthetic service providers, we focus our medical aesthetic product sale strategy on a subscription-based
business  model  in  North  America  and  in  our  well-established  direct  global  markets.  Traditional  energy-based  aesthetic  devices  can  require  substantial  financial
commitments, where next generation products often launch within 18 to 24 months of purchase, making it financially difficult for aesthetic service providers to access
the  market’s  newest  technologies,  and  for  providers  in  non-traditional  markets  to  justify  the  significant  investment.  Our  subscription-based  model  is  designed  to
provide a lower initial barrier to ownership and includes an up-front fee, and a monthly payment schedule, typically over a period of 36 months. Our subscription-
based business model can provide customers with greater flexibility than traditional equipment leases secured through finance companies. This significantly reduces
upfront financial commitment, without onerous credit and disclosure requirements, make this business model increasingly appealing and affordable to non-traditional
physicians and medical aesthetic spas. If the economic circumstances are appropriate, we provide customers in good standing with the opportunity to upgrade to our
newest available or alternative technology throughout the subscription period. To ensure that each monthly product payment is made on time and that the customers’
systems are serviced in accordance with the terms of the warranty, every product purchased under a subscription agreement requires a monthly activation code, which
we provide to the customer upon receipt of the monthly payment.

To  support  the  growth  initiatives  of  our  customers,  we  have  developed  a  practice  enhancement  program  that  provides  the  support  and  tools  necessary  for  our
customers to effectively launch, promote, and grow their businesses, while also supporting the sale of our products and ancillary services. These interactions help in
further building our customer relationships.

4

 
 
 
 
 
 
 
 
 
As of December 31, 2020, we operated directly in 20 international markets through our 16 direct offices in the United States, Canada, United Kingdom, Japan, South
Korea, Mexico, Argentina, Colombia, Spain, France, Germany, Australia, China, Hong Kong, Israel, and South Africa.

Subscription-based Business Model

We generate recurring monthly revenue under our subscription-based business model. We commenced a subscription-based model in North America in 2011 and, for
the years ended December 31, 2020 and 2019, approximately 46% and 51%, respectively, of aesthetic systems we delivered were sold under the subscription-based
model. For the years ended December 31, 2020 and 2019, approximately 54% and 67% respectively, of our total system revenues were derived from the subscription-
based  model.  We  have  also  launched  our  subscription-based  model  in  targeted  international  markets  in  which  we  operate  directly.  We  currently  do  not  offer  the
ARTAS® iX System under the subscription-based model.

Our  subscription-based  model  includes  an  up-front  fee  and  a  monthly  payment  schedule,  typically  over  a  period  of  36  months,  with  approximately  40%  of  total
contract payments collected in the first year. For accounting purposes, these arrangements are considered to be sales-type finance leases, where the present value of all
cash  flows  to  be  received  under  the  subscription  agreement  is  recognized  as  revenue  upon  shipment  to  the  customer  and  achievement  of  the  required  revenue
recognition criteria.

Market Overview

Aesthetic Procedures

The  market  for  aesthetic  procedures  is  large,  growing,  global  in  scale,  and  comprised  of  both  surgical  and  non-surgical  procedures.  The  International  Society  of
Aesthetic Plastic Surgery (“ISAPS”) reported approximately 25 million cosmetic procedures worldwide in 2019. Total cosmetic procedures worldwide in 2019 was
comprised  of  approximately  11.4  million  surgical  cosmetic  procedures  and  approximately  13.6  million  non-surgical  cosmetic  procedures.  Total  non-surgical
procedures worldwide in 2019 included approximately 10.6 million injectable procedures – primarily neurotoxin and hyaluronic acid fillers – with the remaining 3.0
million  non-surgical,  non-injectable  procedures  worldwide  in  2019  representing  annual  addressable  procedure  opportunity  for  our  minimally  invasive  and  non-
invasive medical aesthetic technologies.

Based on data from Medical Insights reports published in 2019, we estimate the global energy-based aesthetic device market totaled approximately $3.4 billion in
2018. We also estimate this market will increase at a 9.7% compound annual growth rate, or CAGR, to more than $5.3 billion by the end of 2023. This projected
growth CAGR is based on a weighted-average of expected growth CAGRs per Medical Insights of 6.1% for “Energy-Based Aesthetic Devices”, 12.7% for “Energy-
Based Body Shaping & Skin Tightening” and 15.0% for “Energy-Based Feminine Rejuvenation”, respectively.

Hair Restoration

According to the “2020 Practice Census Results Report” from the International Society of Hair Restoration (“ISHRS”), an estimated 735,312 patients worldwide had
a surgical hair restoration procedure in 2019, compared to an estimated 635,189 patients in 2016. The ISHRS estimated the global market for surgical hair restoration
treatments totaled $4.6 billion in 2019, compared to $4.1 billion in 2016, representing approximately a 10% increase over the period.

We believe several factors are contributing to the growth in the aesthetic and hair restoration markets, including:

•

•

Continuing focus on body image and appearance. Both women and men continue to be concerned with their body image and appearance. Additionally,
the population and wealth of the aging “baby boomer” demographic segment and its desire to retain a youthful appearance have driven the growth in
aesthetic and hair restoration procedures.

Wide acceptance of aesthetic procedures. According to the American Society for Aesthetic Plastic Surgery (“ASAPS”), in 2019, people in the U.S. spent
more than $8.2 billion on combined surgical and non-surgical aesthetic procedures. Non-surgical procedures have increased, growing 13.3% from 2015
to 2019, and the number of surgical procedures growing 6.2% over the same period.

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•

•

•

Broader availability of minimally and non-invasive procedures. Technological developments have resulted in the introduction of a broader range of safe,
effective,  easy-to-use,  and  low-cost  minimally  invasive  and  non-invasive  aesthetic  procedures,  with  fewer  side  effects.  This  has  resulted  in  wider
adoption of aesthetic procedures by practitioners. According to the ASAPS, nonsurgical procedures were performed more often in 2019 than surgical
procedures. There has also been a market shift to less invasive hair restoration procedures such as FUE which, according to ISHRS, have increased from
less than 10% of hair restoration procedures performed in 2004 to about 66% in 2019.

Increased physician focus and changing practitioner economics. Managed care and government payor reimbursement restrictions in the United States,
and similar payment-related constraints outside of the United States, are motivating practitioners to establish or expand their elective aesthetic practices
with procedures that are paid for directly by patients. As a result, in addition to traditional aesthetic providers, non-traditional providers have begun to
perform these procedures.

Increasingly affordable treatment solutions. New, lower cost technologies combined with procedure pricing pressures will broaden the patient population
for minimally invasive and non-invasive aesthetic procedures, which we believe will continue to contribute to increased market demand.

Aesthetic Solutions

Traditional Aesthetic Treatment Options and Their Limitations

We believe that several limitations have restricted the growth of traditional aesthetic technologies and that patients who do not require significant skin tightening,
cellulite reduction, circumferential reduction or body contouring will explore non-invasive alternatives to minimize the pain, expense, downtime, and surgical risks
associated with current invasive procedures. Most existing non-invasive procedures are based on various forms of directed energy treatments, such as Radiofrequency
(“RF”), Intense Pulsed Light (“IPL”), lasers using various wavelengths, shockwave therapy or ultrasound.

Most traditional aesthetic technologies present the following limitations:

•

•

•

•

•

•

Surgical risks.  Traditional  aesthetic  procedures  can  carry  surgical  risks  associated  with  the  safety  of  the  patient  and  generally  require  administering
general or local anesthesia, which can carry additional risks.

Surgical recovery. Traditional aesthetic procedures can often cause pain and require post-surgical recovery. As a result, patients may need to spend time
away from work and take prescribed pain medications during post-surgery recovery.

Pain and discomfort.  Many  existing  non-invasive  procedures  involving  various  laser  wavelengths,  RF,  IPL  and  shockwave  can  cause  pain  during  the
procedure, which we believe may affect the operator’s ability to deliver a full therapeutic treatment without creating patient discomfort.

Potentially  undesired  results.  Traditional  invasive  procedures  can  cause  non-uniform  fat  reduction,  dimpling,  lumpiness,  numbness,  scarring,
discoloration or sagging skin in the treated area. Minimally invasive and non-invasive procedures can cause skin or tissue damage if the physician does
not carefully control the heat or ultrasound energy delivered in the treatment area.

Operator skill and technique dependent. The aesthetic results achieved through most invasive and minimally invasive procedures are dependent upon the
operator’s  skill  and  training.  In  addition,  these  procedures  often  require  a  significant  amount  of  direct  physician  or  highly  trained  personnel  time  to
perform the procedure. Poor technique may lead to reduced efficacy, inconsistent aesthetic results and adverse events.

High cost. Invasive procedures can be significantly more expensive for patients than minimally invasive or non-invasive aesthetic procedures.

6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our Aesthetic Technology Solutions

We have designed a suite of medical aesthetic systems that use our proprietary (MP)2 technology to address the limitations of existing medical aesthetic technologies
and procedures. Our systems have the following characteristics:

•

•

•

•

Non-invasive. Our systems use technologies that are primarily non-invasive. Our core (MP)2  technology  combines  multipolar  RF  and  magnetic  pulse
synthesizers to homogenously raise temperature over the entire treatment area and multiple skin layers. Controlled, targeted, uniform heat distribution
and the ability to maintain clinically acceptable therapeutic temperature for the entire treatment results in no heat spikes (thermal surges) and eliminates
the need for topical cooling agents.

Easy-to-use and delegable technology. We believe that the effective use of our aesthetic systems is not technique-dependent and requires limited training
and  skills  to  obtain  successful  aesthetic  results.  This  allows  physicians  to  leverage  their  own  time  and  increase  throughput  since  procedures  can  be
performed by non-physician operators, subject to local regulations. We design our systems to be easy to operate with this benefit in mind.

Results for broad range of skin types. Our (MP)2 technology uses proprietary algorithms that harness the benefits of both RF and Pulsed Electromagnetic
Field Therapy (“PEMF”) therapy. This resulting energy matrix penetrates multiple layers of skin, raising temperature homogenously and effectively. We
believe this type of skin penetration improves treated conditions and provides visible results for a broad range of skin types.

Technology  enables  products  to  be  designed  for  affordability.  Our  technology  enables  us  to  focus  on  designing  and  manufacturing  products  at  an
affordable cost. We offer our products at competitive prices without sacrificing quality, while maintaining our margin objectives. Our competitive prices
and subscription model also allow our customers the ability to offer more affordable treatment options to patients.

Our Competitive Advantages for the Aesthetic Market

•

•

•

•

•

Expands potential market. Our subscription-based model enables us to sell to both traditional and non-traditional customers without the involvement of
third-party  lenders,  which  allows  us  to  reach  many  customers  who  choose  not  to  purchase  competitors’  aesthetic  products  because  of  the  barriers
associated with equipment financing.

Mitigates credit risk. Our 30-day activation code technology helps to mitigate the risk that our customers will default on their payments by disallowing
use of the system until we receive the monthly payment.

Maintains strong customer relationships. Our subscription-based model requires us to maintain awareness of customer views and expectations, which
allows us to provide high-quality services and maintain an on-going relationship with customers on a month-to-month basis. Our “high-touch” customer
philosophy leads to continuous interactions with our customers and enables us to cultivate strong and long-term relationships.

Controls secondary market resales. Our 30-day activation code technology also reduces the risk that our products will be resold in the secondary market
without authorization. This allows us to control the various distribution channels for our products and maximize the value of our products after purchase.

Opportunities for access to the newest available Venus Concept’s technology and revenue enhancement. Our customers have the opportunity throughout
the subscription period to upgrade into our newest available or alternative technology. A subscription agreement also allows customers to participate in
the  most  current  marketing  and  branding  activities  we  offer.  Our  quarterly  educational  webinars,  online  promotions  events,  and  periodic  remote
consultations lead to continuing client interaction and the ability to expand the client’s business and service offerings.

7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Competitive Advantages For Our Customers in the Aesthetic Market

•

•

•

•

•

•

Return  on  investment.  By  spreading  payments  over  a  36-month  period,  our  subscription-based  model  option  is  designed  to  facilitate  our  customers
achieving positive cash-flow from their investment in our systems, thus reducing a portion of implementation risk and concerns associated with large
initial capital outlays.

Expansion of services. Our aesthetic systems allow customers to expand the services offered within their practices. A majority of our systems can be used
to  treat  more  than  one  clinical  indication,  and  some  products  can  be  purchased  as  a  modular  platform  that  can  be  modified  to  match  the  needs  of  a
growing aesthetic business. To the extent we are successful in receiving FDA and other clearances for additional clinical indications, the value of our
modular platform technologies to customer practices may be further enhanced.

Leverage  physician  time  and  clinic  infrastructure.  Subject  to  the  laws  of  each  state  in  the  United  States  and  in  other  jurisdictions,  our  physician
customers may delegate these non-invasive procedures to nurse practitioners, technicians, and other non-physicians as long as the systems are operated
under the physicians’ supervision. We believe that this creates leverage to save physician time and requires the use of less practice infrastructure.

Less onerous credit and disclosure requirements for physicians and clinics. Our subscription-based model allows our customers to purchase our products
without  the  involvement  of  third-party  lenders  or  leasing  companies  that  require  borrowers  to  undergo  burdensome  application,  review  and  fee
requirements.

Opportunity to upgrade. Our customers in good standing have the opportunity under the subscription-based model to “upgrade” into our newest available
or alternative technology, which allows these customers to employ our latest technologies in their practices.

Practice enhancement program. Our  practice  enhancement  program  offers  marketing,  clinical  and  technical  support  to  subscription  customers.  These
services  focus  on  improving  practice  or  clinic  revenue  performance,  as  well  as  the  customers’  overall  financial  and  business  metrics.  In  addition,  we
provide remote educational programs that focus on driving best practices and increasing clinical and economic performance of our customers.

Hair Restoration Solutions

Traditional Hair Loss Treatment Options and Their Limitations

The treatments for hair loss can broadly be divided between non-surgical options and surgical procedures.

Non-Surgical Options

Traditional  non-surgical  options  for  hair  loss  include  prescription  therapeutics  and  non-prescription  remedies.  In  the  United  States,  the  FDA  has  authorized  two
prescription  therapeutics  for  hair  loss:  Rogaine  which  is  applied  topically,  and  Propecia  which  is  ingested  in  pill  form.  Both  Rogaine  and  Propecia  have  several
drawbacks, including limited efficacy in some individuals, potential side effects and the need for strict patient compliance for the treatment to have meaningful effect.

Surgical Procedures

Surgical procedures to address hair loss, specifically follicular unit transplantation (“FUT Strip Surgery”) and FUE, continue to evolve and become more popular.
FUE  is  significantly  less  invasive  than  FUT  Strip  Surgery.  In  this  procedure,  the  physician  or  technician  removes  individual  hair  follicles  from  the  patient’s  scalp
without removing a strip of tissue. FUE can be performed with manual hand-held punches, automated hand-held devices (e.g. NeoGraft®) or robotically with the
ARTAS® System.

8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FUT Strip Surgery

In a FUT Strip Surgery procedure, the physician uses a sharp scalpel to surgically remove a large strip of the patient’s scalp, approximately eight inches in length, and
one-half inch in width and depth, from the donor area. The subsequent wound is sutured or stapled closed. Hair follicles are then removed from the strip of scalp, and
individual hair follicles are then implanted into the patient’s scalp. FUT Strip Surgery results in a linear scar which may enlarge over time creating a poor aesthetic
outcome in the donor area. As a result, strip surgery patients are generally unable to wear their hair short without revealing the scar.

Follicular Unit Extraction Using Hand-Held Devices

In  a  FUE  procedure,  rather  than  surgically  removing  a  portion  of  the  patient’s  scalp,  each  hair  graft  is  individually  dissected  from  the  scalp  for  transplantation.
Because a strip of the patient’s scalp is not removed, a FUE procedure avoids a long linear scar and reduces the post-operative pain and numbness associated with
strip  surgery.  Following  the  dissection  of  the  individual  hair  follicles,  the  physician  uses  a  hand-held  device  to  remove  the  hair  follicles.  After  harvesting,  the
individual hair follicles are implanted in the same way as in a strip surgery procedure.

Limitation of Traditional Hair Loss Treatment Options

Drawbacks of FUT Strip Surgery and FUE Surgery Using Hand-Held Devices

While FUT Strip Surgery and FUE surgery using a hand-held device (“Manual FUE”), can provide significant, long-term results in restoring hair, there are several
limitations associated with these procedures.

•

•

•

•

•

Technician training. FUT Strip Surgery and Manual FUE procedures require dexterity, demanding hand-eye coordination, and attention to detail by all
members  of  the  transplant  team.  For  strip  surgeries  in  particular,  a  physician  or  technician  must  undergo  significant  training  to  dissect  grafts  under  a
microscope and it can take a significant period of time for a technician to become proficient.

Labor intensive. Both FUT Strip Surgery and Manual FUE procedures require a team of technicians to perform the procedure. The labor intensiveness,
tedious and time-consuming nature of these techniques limits the number of procedures physicians can perform.

Long learning curve. Both FUT Strip Surgery and manual FUE procedures require a major investment of time on the part of physicians and technicians
to learn the technique. A physician must commit a substantial amount of time to learn the Manual FUE harvesting technique and they often report that the
technique is technically and ergonomically challenging. For FUT Strip Surgeries, there is a significant time investment made to train each technician to
dissect grafts under a microscope, handle the delicate grafts with instrumentation and to place the grafts into the site incisions during implantation.

Surgical planning and recipient site making. In making the recipient sites into which hair follicles are transplanted, the ability of the physician and the
technician to visualize and avoid injuring existing hair is limited to what they can achieve with magnified lenses. As a result, this limited visualization
may compromise the aesthetic outcome.

Inconsistency in performance. Both FUT Strip Surgery and Manual FUE procedures require either physicians or technicians to perform the repetitive and
tedious tasks of dissecting grafts over a long period of time. In a FUT Strip Surgery, the technicians are required to dissect the individual follicles from
the  harvested  strip  of  the  patient’s  scalp,  whereas  in  a  Manual  FUE  procedure  the  physician  and  technicians  are  required  to  harvest  each  individual
follicle directly from the patient’s scalp. As a result of this lengthy and tedious process, the physician or technician may begin to fatigue and his or her
ability to maintain the concentration necessary to consistently extract high-quality grafts without causing follicle damage may diminish.

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The ARTAS® Solution

We believe the ARTAS® System addresses many of the shortcomings of other hair restoration procedures. The ARTAS® System is capable of robotically assisting a
physician through many of the most challenging steps of the hair restoration process, including the dissection of hair follicles, site planning and recipient site making.
We  believe,  with  this  assistance,  the  ARTAS®  System  can  help  shorten  the  often-long  learning  curve  for  both  physicians  and  technicians  to  become  proficient  in
performing hair restoration procedures. In addition, we believe that by assisting the physician and technicians with many of the repetitive and tedious tasks associated
with the hair restoration procedure, the ARTAS® System can make hair restoration procedures less labor intensive and can reduce inconsistent results. Further, we
believe the ARTAS® System’s Site Making functionality, which includes an enhanced imaging system and sophisticated algorithms, helps physicians avoid damaging
existing follicles and enables them to create a more natural, aesthetically pleasing outcome for the patient. In March 2018, we received 510(k) clearance from the
FDA  to  expand  the  ARTAS®  technology  to  include  implantation  of  harvested  hair  follicles.  In  December  2018,  we  completed  the  International  Organization  for
Standardization (ISO) audit and are compliant with CE Mark requirements for the sale of the ARTAS® iX System with implantation functionality in Europe.

We strategically market the ARTAS® System to hair restoration surgeons, dermatologists, plastic surgeons and aesthetic physicians. We believe we can reach our
target  physician  customers  effectively  through  focused  marketing  efforts.  These  efforts  include  participation  in  trade  shows,  scientific  meetings,  educational
symposiums,  webinars,  online  advertising  and  other  activities.  For  physicians  who  purchase  the  ARTAS®  System,  we  provide  comprehensive  clinical  training,
practice-based marketing support, as well as patient leads. For example, we believe we help our physician customers increase the number of procedures performed by
assigning a practice development manager, or PDM, to aid in building the physician-customer’s hair restoration practice. Support from a PDM includes providing
assistance  with  recruitment,  consultation,  and  conversion  of  patients.  Additionally,  PDMs  deploy  patient  marketing  materials,  assist  with  social  media  and  digital
marketing strategies, and provide other marketing and sales support.

Advantages of the ARTAS® Procedure

Patient Value. We believe the ARTAS® System significantly improves the patient experience and outcome in hair transplantation procedures in the following ways:

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The ARTAS® procedure provides patients with a minimally invasive, less painful alternative to FUT Strip Surgery. The ARTAS® System has a faster
recovery time and avoids the long linear scar at the back of the patient’s head.

Through  the  ARTAS®  System,  the  dissection  of  grafts  is  performed  in  a  manner  that  leaves  only  small  pinpoint  scars  that  heal  faster  and  are  less
detectable than the larger post-operative linear scar that would be produced from FUT Strip Surgery. As a result, an ARTAS® procedure can, in many
cases,  offer  a  shorter  recovery  time  and  can  enable  patients  to  resume  their  daily  lifestyle  faster  than  with  strip  surgery.  In  addition,  the  ARTAS®
procedure allows patients to wear their hair short without a noticeable scar.

The ARTAS® Site Making functionality translates the physician-patient site design onto the patient’s recipient area. The ARTAS®  System’s  enhanced
imaging system and sophisticated algorithms enable the ARTAS® System to rapidly create recipient sites at precise depths, replicate pre-existing hair
angles,  avoid  damaging  the  healthy  pre-existing  hair  and  adjust  the  distribution  of  the  recipient  sites  to  optimally  fill  in  the  transplantation  area.  We
believe these elements can contribute to a superior aesthetic outcome.

Physician  Value.  We 
to
achieve consistent reproducible results. As a result, we believe the ARTAS® procedure also offers an attractive addition to existing dermatology, plastic surgery or
aesthetics practices whether they do or do not provide hair restoration procedures.

the  ARTAS®  System 

compelling 

physicians 

physicians 

economic 

provides 

benefits 

enables 

believe 

and 

•

In addition to the advantages afforded to patients, we believe the ARTAS® System and ARTAS® 3D pre-operative planning software application provide
compelling benefits for physicians. The ARTAS® System’s image-guided robotic capabilities allow physicians to perform procedures with fewer staff
than  what  might  be  required  for  a  traditional  FUT  Strip  Surgery  or  a  Manual  FUE  procedures.  With  the  robotic  assistance  provided  by  the  ARTAS®
System,  we  believe  physicians  and  technicians  will  be  able  to  perform  the  complicated,  repetitive  and  tedious  task  of  dissecting  hair  grafts  with  less
fatigue and greater productivity than would be possible in a manual FUE procedure.

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
•

•

•

Hair restoration procedures are generally paid for by the patient and do not involve the complexity of securing reimbursement from third-party payors.

We believe the ARTAS® System’s image-guided robotic capabilities allow physicians to perform hair restoration procedures with fewer staff required
than a traditional FUT Strip Surgery or a Manual FUE procedure. Procedures can also be performed with less physician and technician fatigue.

Because we provide high quality training for physicians and their clinical teams on the use of the ARTAS® System and because the robotic system and
its  intelligent  algorithms  assist  these  teams  in  performing  hair  restoration  procedures,  we  believe  we  can  significantly  shorten  the  learning  curve
necessary  for  hair  transplantation  procedures  using  the  ARTAS®  System.  This  shorter  learning  curve  can  reduce  barriers  to  entry  for  a  new  hair
restoration practice. It can also ease the adoption of a new technology into existing practices.

Clinically-Established Results. Four peer-reviewed clinical publications have demonstrated the quality and consistency of grafts produced by the ARTAS® System.
One published study indicated average damage rates for the hair follicles, or transection rates, with the ARTAS® System were as low as 6.6%, with a second study
documenting average transection rates as low as 4.9% in a separate population of patients. The third study documented that the ARTAS® System can be programmed
by the physician to select follicular units with larger groupings of hairs while skipping single hair grafts, which allows physicians to choose particular follicular units
depending on the hair density they are trying to achieve, providing a clinical benefit as measured by the increase in hairs per harvest of 17% and as measured by the
increase in hairs per graft of 11.4%. Results were statistically significant with a p-value less than 0.01. This study also demonstrates the ability of robotic follicular
unit graft selection to increase the amount of hairs a physician can extract for each incision made in the donor area. The fourth study demonstrated that FUE cases
larger than 2,500 grafts, or mega-sessions, are possible using the ARTAS® System. These peer-reviewed publications demonstrate the reproducibility and consistency
of dissection results from the ARTAS® System in a diverse group of patients, even as the system is used by different clinicians. To our knowledge, there are no other
peer-reviewed clinical publications that demonstrate the reproducibility of results utilizing other products in FUE or strip surgery procedures. We intend to encourage
scientific  research  in  the  study  of  hair  restoration  to  improve  our  technology,  solutions,  enhance  understanding  of  our  industry  and  educate  physicians  on  the
capabilities of the ARTAS® System.

Advantages of the NeoGraft® Solution

We believe that NeoGraft® offers a technology solution that complements our robotic hair restoration system and provides an alternative to FUT Strip Surgery and
fully manual FUE procedures for our customers and their patients.

Patient Value

•

•

•

Unlike  traditional  FUT  Strip  Surgery  procedures,  the  NeoGraft®  system  is  minimally  invasive.  In  a  FUE  procedure  using  NeoGraft®,  rather  than
surgically  removing  a  portion  of  the  patient’s  scalp,  each  hair  graft  is  individually  dissected  from  the  scalp  for  transplantation.  Because  a  strip  of  the
patient’s scalp is not removed, a FUE procedure avoids a long linear scar and reduces the post-operative pain and healing process, reducing the risk of
potential infection and pain.

The ARTAS® iX is currently FDA-cleared for men diagnosed with androgenetic alopecia (male pattern hair loss) with black or brown straight hair. The
NeoGraft® may also be used for women and people with curly or light-colored hair.

NeoGraft® can be used for fine tuning of small, specific areas of the scalp, temples and temporal peaks.

Physician Value

•

•

The  highly  ergonomic  mechanical  NeoGraft®  system  works  as  a  natural  extension  of  the  surgeons’  hand,  allowing  for  faster  and  more  accurate
harvesting of hair follicles. NeoGraft® patients may reach their goal with less time in the procedure room or fewer FUE procedures.

Doctors performing procedures with our NeoGraft® system can choose to use our VeroGrafterTM technician services to free up their time to focus on
other areas of their practice.

11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
•

Our NeoGraft® system is priced at a much lower price point than our ARTAS® robotic system making it a feasible alternative for physicians who do not
perform a large volume of hair restoration surgeries.

Our Strategy
Our  goal  is  to  become  a  leading  global  provider  of  minimally  invasive  and  non-invasive  medical  aesthetic  technologies,  hair  restoration  technologies  and  their
complimentary products. To achieve this goal, we intend to:

•

•

•

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•

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•

Broaden our portfolio of product offering. We continue to invest in and leverage the extensive energy-based technology developed by our experienced
research and development team in Israel, and we believe that collaboration with the experienced robotic research and development team in San Jose will
bring new and innovative technology solutions to the hair restoration and non-invasive and minimally invasive categories of aesthetic medicine.

Apply  robotic  technologies  to  new  applications.  Our  research  and  development  teams  in  Israel  and  the  United  States  continue  to  collaborate  on  the
development of new and innovative technology solutions to the non-invasive and minimally invasive categories of aesthetic medicine. We are working on
robotically  assisted  minimally  invasive  solutions  for  aesthetic  procedures  that  currently  can  only  be  treated  by  surgical  intervention.  Our  RoboCor™
device, which we estimate will begin clinical trials in the second quarter of 2021, is being designed to directionally tighten skin through dermal micro-
coring, which we believe can result in directional skin tightening without scarring. RoboCor’s intended initial indications are for non-surgical face lift,
upper arm lift, necklift, and stretchmarks. We also believe that robotics, machine vision and artificial intelligence can provide significant improvements
in the delivery of neurotoxins and volumizers. We are currently investigating the application of our robotic technology to the safe and precise delivery of
injectable treatments.

Hair restoration market. We continue to focus on providing a complete set of products and services to service the hair restoration market. With ARTAS®
and NeoGraft®, we believe that our hair restoration product offering serves a broad segment of the market.

Expand FDA (and other regulatory agencies) cleared indications for our products. We intend to seek additional regulatory clearances from the FDA, the
National Medical Products Administration (NMPA, previously CFDA), Health Canada and other national regulatory bodies and to extend the scope of
our existing FDA clearance and CE Mark certifications. Additionally, we intend to expand the scope of marketable indications for our technologies in
other markets.

Leverage our subscription-based model to new market channels. Our subscription-based model offers our customers an alternative to using third-party
lenders  and  reduces  their  initial  capital  expenditure  obligations.  We  believe  that  with  ever  increasing  restrictions  on  government  reimbursement  for
medical procedures, there is a large, predominantly untapped market of physicians and physician-owned clinics that are seeking new “pay out-of-pocket”
revenue  streams.  Limited  availability  of  cost-effective  capital  financing  to  many  non-traditional  customers  makes  it  more  difficult  for  these  types  of
providers  to  build  new  revenue  streams.  Our  technology  and  subscription-based  model  are  designed  to  specifically  target,  support  and  address  these
issues, enabling us to expand into previously untapped markets.

Expand into non-traditional markets. We intend to market our systems to current and potential providers of aesthetic services in the large and under-
penetrated  non-traditional  aesthetic  market.  The  ease  of  use  of  our  technologies  makes  our  systems  suitable  for  adoption  by  physicians  and  other
providers in non-traditional markets, including general and family practitioners and aesthetic medical spas.

Increase our international presence. We have built a direct sales force through wholly-owned subsidiaries in the United States, Canada, United Kingdom,
Japan,  South  Korea,  Mexico,  Argentina,  Colombia,  Spain,  France,  Germany,  Israel,  and  Australia,  with  majority-owned  subsidiaries  in  China,  Hong
Kong,  and  South  Africa,  and  a  strong  and  growing  network  of  international  distributors.  We  have  implemented  a  strategy  to  expand  our  sales  and
marketing capabilities to establish the Company as a primary participant in the aesthetic device and hair restoration market internationally and believe we
are well positioned to continue to grow our revenue from customers located outside North America.

Increase consumer awareness and demand for our products. We intend to continue to employ targeted and strategic media to engage consumers through
social and digital media marketing programs in order to generate awareness of and demand for our technologies, with an emphasis on targeting the non-
traditional physician market.

12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our Technologies

We use a variety of technologies that allow us to expand into non-traditional physician markets. One differentiating technology is our proprietary multipolar pulsed
technology,  or  (MP)2,  which  synergizes  PEMF  and  a  multipolar  RF  matrix.  Our  (MP)2  technology  is  applicable  to  a  wide  range  of  non-invasive  skin  tightening,
wrinkle reduction, body contouring, cellulite, and fat reduction, which have been cleared in the United States., Canada, and Europe, and we have commenced our
entrance into the rapidly growing non-invasive feminine health market in various geographic regions. We also currently have solutions based on other technologies
such as fractional ablative RF, IPL and laser technologies, affording a broader set of solution options to address key markets for hair removal, and vascular pigmented
lesions,  circumference  reduction  and  fat  reduction  (lipolysis).  As  part  of  our  strategy,  our  Venus  Freeze  Plus®  and  Venus  Fiore®  systems  come  with  integrated
Automatic Temperature Control (“ATC”) and our Venus Velocity™, Venus Viva®, Venus Fiore™, Venus Freeze Plus™, Venus Bliss™, Venus Epileve™, ARTAS®
and NeoGraft® systems come with integrated internet of things (“IOT”) capabilities.

Background on Energy-Based Aesthetic Technologies

RF, a technique that has been employed for several decades for medical purposes, uses an oscillating current of electricity to generate energy in the form of heat. This
heat can be used to stimulate, coagulate and/or ablate targeted tissue within the body. RF energy is most commonly used in aesthetic dermatology as a noninvasive
method of skin tightening, wrinkle removal, and facial rejuvenation. RF devices that use fractional ablative/coagulative technology have been shown to improve the
appearance of fine lines and wrinkles in the dermis, while maintaining low risk of adverse side effects in patients of most skin types. This fractional technology uses
electrodes to deliver the RF energy to the targeted tissue and has been used for treating a variety of dermatological conditions such as improving facial brightness and
improving the appearance of skin tightness and skin pigmentation. RF has been recognized as a solution by various researchers and companies for aesthetic use due to
its safety profile on many skin types, limited downtime and results for tissue tightening.

PEMF has demonstrated benefits for soft tissue repair (in cases of various sports related injuries), while exhibiting few side effects. It has been suggested that tissue
exposed  to  PEMF  has  a  modulated  production  of  growth  factors  leading  to  elevated  production  of  collagen  and  other  proteins,  and  improved  skin  vitality  and
appearance. PEMF triggers a cascade of biological processes at a cellular level that facilitates the creation of new blood vessels (called angiogenesis).

IPL  relies  on  selective  photothermolysis  to  damage  pigmented  targets  within  cells  or  tissues,  causing  demarcated  thermal  injury  to  the  target  while  sparing
surrounding tissue. Light pulses are generated by bursts of electrical current passing through a xenon gas-filled lamp. Individual light pulses have a specific duration,
intensity, and fluence, and spectral distribution that allows for a controlled and confined energy delivery into tissue. The effective use of IPL relies on the phenomena
that certain targets (chromophores) are capable of absorbing energy from this broad spectrum of light wavelength (absorptive band) without exclusively being targeted
by  their  highest  absorption  peak.  The  three  main  chromophores  (hemoglobin,  water,  and  melanin)  in  human  skin  all  have  broad  absorption  peaks  of  light  energy,
allowing them to be targeted by a range of light wavelengths and not requiring that any single specific wavelength of light (monochromatic light) is used. The broad
wavelength range discharged from an IPL device leads to the simultaneous emission of different wavelengths that can be further filtered to narrower bands, allowing
the various chromophores to be targeted simultaneously but specifically.

Our (MP)2 Proprietary Technology

Our proprietary (MP)2 technology employs both PEMF and multipolar RF energy in a synergistic manner. (MP)2 is noninvasive and because (MP)2 disperses heat
equally across the treatment area, it does not produce potentially painful localized heat spikes, and unlike other devices employing RF, (MP)2 does not require local
cooling during treatment.

PEMFs energy is created by running short pulses of electrical current through metal coils, which results in the formation of electromagnetic fields. Electromagnetic
fields, in turn, influence the behavior of charged particles, including various biomolecules, within the range of the electromagnetic field to cause one or more desired
effects at the cellular level. The non-thermal impact of PEMF therapy is used for aesthetic application requiring enhanced collagen synthesis, for treatment of wounds,
and in the management of postsurgical pain and edema.

13

 
 
 
 
 
 
 
 
 
 
 
 
RF  energy,  on  the  other  hand,  delivers  radiofrequency energy  that  manifests  itself  as  heat  within  various  layers  of  the  skin.  The  heat  generated  in  the  tissue  by
application of RF energy directly affects fibroblasts, extra cellular matrix (“ECM”) and fat cells, thereby triggering natural wound healing processes of the skin and
resulting in synthesis of new collagen and elastin fibers. In addition, under predetermined conditions, the heat causes contraction of collagen fibers and lipolysis. In
our (MP)2 technology, we employ a multipolar matrix of RF circuits to produce heat. Our multipolar RF matrix distributes the RF currents evenly across the treatment
area and volume in a proprietary pattern, which results in the quick and uniform heating of the skin layers without overheating any particular area of the skin.

Elements of (MP)2 Technology

Benefits of (MP)² Technology

Our proprietary (MP)2 technology enables medical and aesthetic practitioners to offer a wide range of non-invasive skin tightening and body contouring solutions.

The main benefits of using (MP)2 technology in non-invasive aesthetic treatments are the following:

•

•

•

Cleared for various indications by the FDA, Health Canada and the European Union (CE Mark).

Technology that delivers RF energy uniformly. The volumetric homogeneous distribution of heat reduces localized temperature spikes and eliminates the
requirement to use a cooling aid, resulting in comfortable treatments.

Ergonomic handpieces designed to increase comfort and reduce operator fatigue. A user-friendly interface designed to facilitate intuitive operation, and
in most cases does not require an extensive training process.

Our Additional Key Technologies

In addition to our core (MP)² technology, we have technologies that use fractional RF (delivery of ablation and coagulation to pre-determined fractions of the skin),
IPL and laser technologies that allow us to address key markets for skin resurfacing, wrinkle reduction, body contouring, noninvasive lipolysis and circumference
reduction,  hair  removal,  acne  treatment  and  treatment  of  vascular  and  pigmented  lesions.  In  offering  these  solutions  in  the  markets  where  we  have  marketing
clearances or approvals, our goal is to provide improved technologies that are safe and effective for their intended uses and economically viable for our customers.

Fractional Ablative RF

Fractional ablative/coagulative techniques improve the appearance of skin surfaces by micro-injuring the skin in a fractional manner to trigger a healing response in
the treated area. This both tightens the skin and elicits collagen formation, thus rejuvenating the skin surface. Because our fractional RF technology does not use lasers
or other light technologies, which are skin color dependent, fractional RF can be used on patients of all skin tones. Fractional RF technology has been incorporated
into our Venus Viva® applicator, supported by our Venus Viva® , Venus Viva®
MD and Venus Versa® systems.

14

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Intense Pulsed Light

Our IPL devices employ non-laser high intensity light sources as part of a high-output flash lamp to produce a broad wavelength of non-coherent light, usually in the
400 to 1200 nm range, that may be further filtered to narrower bands per specific absorption coefficients of predetermined chromophore targets and may be applied to
remove unwanted hair as well as vascular and pigmented lesions.

We have incorporated IPL technology into our Venus Versa® system to expand that treatment offering and to build a modular, upgradable platform that affords a
comprehensive solution for common aesthetic treatments. Specifically, the IPL capability permits users of the Venus Versa® systems to offer their patients the service
options of removing unwanted hair, treating acne vulgaris, and treating vascular and pigmented dermal lesions. The Venus Versa® uses a square pulse technology in
which continuous pulses of the combination of certain wavelengths create a signal that alternates between a constant fixed intensity for a period of time and then
changes to a state of no energy for an amount of time. This allows treatment of an area of the patient without having the tissue exposed to the undesirable lower
wavelengths  that  would  be  present  in  a  signal  with  a  declining,  sinusoidal  or  other  varying  pattern  of  energy.  A  cooling  mechanism  is  also  used,  cumulatively
allowing for an effective impact using less energy per area in a given time period. This enables efficient treatment while significantly reducing and sparing the patient
from the undesired side effects that are sometimes associated with IPL treatments.

Diode Lasers

Diode  laser  technology  is  a  recognized  technology  for  hair  removal  and  lipolysis.  The  Venus  Velocity™  and  Venus  Epileve™  systems  achieve  hair  removal,
permanent hair reduction and treatment of ingrown hair using the diode laser. Both devices employ the laser energy to skin via a chilled sapphire light guide that
conductively cools the skin surface simultaneously with the delivery of laser energy that is absorbed in the hair follicle pigment,, thereby maintaining low temperature
in the epidermis to enhance the comfort of the procedure and avoid potential epidermal damage while destroying the hair for hair removal. The Venus Velocity™ and
the  Venus  Epileve™  systems  allow  us  to  expand  our  offering  in  the  hair  reduction  market,  which  is  one  of  the  most  popular  non-invasive  energy  based  aesthetic
procedures in the United States.

Our  laser  technology  is  also  incorporated  into  another  non-invasive  diode  laser  device,  the  Venus  Bliss™.  The  diode  laser  system  is  intended  for  non-invasive
lipolysis of the abdomen and flanks in individuals with a Body Mass Index of 30 or less.

15

 
 
 
 
 
 
 
 
Our Products

Our  product  portfolio  includes  nine  energy-based  systems  that  provide  solutions  for  various  non-invasive  aesthetic  applications  using  Venus  Concept’s  (MP)²
technology, as well as the VariPulse™, and/or fractional ablative RF, IPL, or laser technologies. We offer two hair restoration solutions, NeoGraft® and ARTAS®, and
a series of topical serums to be used with our Venus Glow™ system.

Product name
Venus Legacy®

Technology
Venus Legacy® combines (MP)2 and VariPulse™
technologies with real-time thermal feedback to act
as a workstation, providing homogeneous heating to
multiple tissue depths while allowing for adjustable
pulsed suction.

Regulatory Clearance

   The Venus Legacy® BX is a noninvasive device intended for use in

FDA
• 
dermatological and general surgical procedures for females for the
noninvasive treatment of moderate to severe facial wrinkles and rhytides
in Fitzpatrick Skin Types I-IV.
• 
intended for the treatment of the following medical conditions for
delivery of non-thermal RF combined with massage and magnetic field
pulses: relief of minor muscle aches and pain; relief of muscle spasm;
temporary improvement of local blood circulation; and temporary
reduction in the appearance of cellulite.

   The Venus Legacy® CX using the LB2 and LF2 applicators is

Canada
Temporary increase of skin tightening, temporary circumferential
reduction, temporary cellulite reduction, temporary and wrinkle reduction.

EU (CE Mark)
Increase of skin tightening, temporary circumferential reduction, cellulite
reduction and wrinkle reduction.

16

 
 
 
 
 
 
 
 
 
 
 
Product Name
Venus Versa™

Technology
Venus Versa® is a versatile system based on a multi-
application approach. It is a modular and upgradable
platform that offers the most in-demand aesthetic
treatments by supporting 10 optional applicators
which utilize Venus Concept’s (MP)2, and IPL and
NanoFractional RF technologies. Designed as an open
platform, the Venus Versa® can be configured to best
suit a practice’s needs with the ability to add additional
applications as the practice grows or changes.
Depending on the applicator, or the applicator’s
sequence of use, the platform can provide multiple
aesthetic solutions.

17

Regulatory Clearance

FDA
The Venus Versa® system is a multi-application device intended to be
used in aesthetic and cosmetic procedures.

   Treatment of benign cutaneous vascular lesions including port wine

The SR515 and SR580 IPL applicators are indicated for the following:
• 
   Treatment of benign pigmented epidermal and cutaneous lesions
including, hyperpigmentation, melasma, ephelides (freckles), lentigines,
nevi, and cafe-au-lait macules.
• 
stains, hemangiomas, facial, truncal and leg telangiectasias, rosacea,
angiomas and spider angiomas, poikiloderma of civatte, leg veins and
venous malformations.
• 
   The HR650, HR690, HR650XL and HR690XL IPL applicators are
indicated for the removal of unwanted hair and to effect stable long-term
or permanent hair reduction for Skin Types I-IV. Permanent hair
reduction is defined as the long-term stable reduction in the number of
hairs re-growing when measured at 6, 9, and 12 months after the
completion of a treatment regimen.
• 
acne vulgaris.
• 
requiring ablation and resurfacing of the skin.
• 
intended for use in dermatologic and general surgery procedures for
females for the noninvasive treatment of moderate to severe facial
wrinkles and rhytides in Fitzpatrick skin types I-IV.

   The ACDUAL applicator is intended to be used for the treatment of

   The Viva applicator is intended for dermatological procedures

   The Diamondpolar and Octipolar applicators are noninvasive devices

 
 
 
 
 
 
 
 
Product Name

Technology

Regulatory Clearance

   Treatment of benign cutaneous vascular lesions including port wine

Canada
   The SR515 and SR580 IPL applicators are indicated for the following:
• 
• 
   Treatment of benign pigmented epidermal and cutaneous lesions
including hyperpigmentation; melasma; ephelides (freckles); lentigines;
nevi; and cafe-au-lait macules; and
• 
stains; hemangiomas; facial, truncal and leg telangiectasias; rosacea;
angiomas and spider angiomas; poikiloderma of civatte; leg veins and
venous malformations.
• 
   The HR650, HR690, HR650XL and HR690XL IPL applicators are
indicated for the removal of unwanted hair and to effect stable long-term or
permanent hair reduction for Skin Types I-IV.
• 
acne vulgaris.
• 
requiring ablation and resurfacing of the skin.
• 
in dermatologic and general surgery procedures for females for the
noninvasive treatment of moderate to severe facial wrinkles and rhytides in
Fitzpatrick skin types I-IV.
The Venus Versa® system, using the Octipolar™ applicator, is designed for
use in temporary body contouring via skin tightening, circumferential
reduction, and cellulite reduction.

   The Diamondpolar applicator is a noninvasive device intended for use

   The ACDUAL applicator is intended to be used for the treatment of

   The Viva applicator is intended for dermatological procedures

18

 
 
 
 
Product Name

Technology

Regulatory Clearance

   The Venus Versa® system, using the Diamondpolar™ applicator, is

EU
• 
designed for use in dermatological procedures requiring treatment of
moderate to severe facial wrinkles and rhytides in Fitzpatrick skin types I-
IV.
   The Venus Versa® system, using the Octipolar™ applicator, is
• 
designed for use in body contouring via skin tightening, circumferential
reduction, and cellulite reduction.
• 
   The Venus Versa® system, using the Venus Viva® applicator, is
designed for use in dermatological procedures requiring ablation and
resurfacing of the skin.
• 
treatment of benign pigmented epidermal and cutaneous lesions including:
melasma, ephelides (freckles) and lentigines.
• 
of benign cutaneous vascular lesions including port wine stains,
hemangiomas, facial, truncal and leg telangiectasias, rosacea, erythema of
rosacea, angiomas and spider angiomas, and poikiloderma of civatte.
• 
   The HR650, HR690, HR 650XL and HR690XL IPL applicators are
indicated for the removal of unwanted hair and to effect stable long-term or
permanent hair reduction.
• 
vulgaris.

   The SR515 and SR580 applicators are also indicated for the treatment

   The ACDUAL IPL applicator is indicated for the treatment of acne

   The SR515 and the SR580 IPL applicators are indicated for the

19

 
 
 
 
 
Product Name
Venus Viva® and Venus
Viva® MD

Technology
Venus Viva® is an advanced, portable, fractional
RF system for dermatological procedures requiring
ablation and resurfacing of the skin. Venus Viva®
uses (Nano)Fractional RF and Smart Scan
technologies. The combination of technologies
allows ablation/coagulation heated zone density
control and pattern generation via a proprietary tip.
The energy is delivered through 160 (Viva) or 80
(Viva MD) pins per tip into the treated skin and
maintains the surrounding tissue intact and healthy
to support the healing process.

Venus Freeze™
(MP)² and
Venus  Freeze Plus™

Venus Freeze Plus® is the second generation of
Venus Concept’s (MP)2 family of products. The
Venus Freeze Plus® uses Venus Concept’s (MP)2
technology. ATC is a new feature that Venus
Concept added to the Venus Freeze Plus™, which
allows the operator to choose a target temperature
within the therapeutic range and have the system
adjust the output power accordingly, to
automatically maintain the desired temperature.
This feature allows a more intuitive user
experience, and results in less variable treatment
outcomes usually attributable to the differences in
operator’s techniques.

Regulatory Clearance

FDA
The Venus Viva® SR is intended for dermatological procedures requiring
ablation and resurfacing of the skin.

Canada
Dermatologic and general surgical procedures requiring ablation and
resurfacing of the skin, using the Firm FX applicator, and treatment of
moderate to severe wrinkles and rhytides in Fitzpatrick skin types I-IV,
using the Diamondpolar applicator.

EU
Using the Diamondpolar™ applicator, Venus Viva® is designed for use in
dermatological procedures requiring treatment of moderate to severe facial
wrinkles and rhytides in Fitzpatrick skin types I-IV. The Venus Viva®
system, using the Viva applicator, is designed for use in dermatological
procedures requiring ablation and resurfacing of the skin.

FDA
The Venus Freeze® (MP)2 system is a noninvasive device intended for use
in dermatologic and general surgical procedures for females for the
noninvasive treatment of moderate to severe facial wrinkles and rhytides in
Fitzpatrick Skin Types I-IV, using the Diamondpolar and Octipolar
applicators.

Canada
Temporary reduction of cellulite, temporary skin tightening, temporary
reduction in the appearance of stretch marks at the abdomen and flanks
using the Diamondpolar and Octipolar applicators.

EU
Venus Freeze Plus system, using the Diamondpolar applicator, is intended
for dermatological procedures requiring treatment of moderate to severe
facial wrinkles and rhytides. The Venus Freeze Plus system, using the
Octipolar applicator is intended for:
• 
 Increase of skin tightening;
•  Temporary circumferential reduction;
• 
• 

 Cellulite reduction; and
 Wrinkle reduction.

20

 
 
 
 
 
 
 
 
 
 
 
 
Product Name

 Venus Velocity™

Technology

Regulatory Clearance

The Venus Velocity™ system uses pulsed laser
energy of 800 mm that is absorbed by a
chromophore or pigmented target (e.g., melanin in
hair follicles) that has high optical absorption at the
selected laser wavelength than the surrounding
tissue. Different chromophores are targeted for
different clinical indications. The selective
absorption of different wavelengths leads to
localized heating and thermal denaturation and
destruction of the anatomic hair follicle target with
minimal effect on surrounding tissues. The chilled
sapphire light guide conductively cools the skin
simultaneously with the delivery of laser energy,
thereby maintaining low temperature in the
epidermis to enhance the comfort of the procedure
and avoid potential epidermal damage.

FDA
The Venus Velocity™ is intended for all Fitzpatrick skin types, including
tanned skin, for use in dermatology, general and plastic surgery applications
for:
   Hair removal;
• 
• 
   Permanent hair reduction (defined as the long-term stable reduction in
the number of hairs regrowing when measured at 6, 9, and 12 months after
the completion of a treatment regimen); and
   Treatment of pseudofolliculitis barbae.
• 

Canada
The Venus Velocity™ is intended for all Fitzpatrick skin types, including
tanned skin, for use in dermatology, general and plastic surgery applications
for:
   Hair removal;
• 
• 
   Permanent hair reduction (defined as the long-term stable reduction in
the number of hairs re-growing when measured at 6, 9, and 12 months after
the completion of a treatment regimen); and
   Treatment of pseudofolliculitis barbae.
• 

EU
The Venus Velocity™ is intended for treatment of hirsutism (hair removal),
permanent hair reduction, and the treatment for pseudofolliculitis barbae
(PFB). Permanent hair reduction is defined as the long-term, stable
reduction in the number of hairs re-growing when measured at 6, 9, and 12
months after the completion of a treatment regime. The Venus Velocity™ is
intended for use on all skin types (Fitzpatrick skin types I -VI), including
tanned skin.

21

 
 
 
 
 
 
 
 
 
 
 
Product Name

 Venus Fiore®

Technology
Venus Fiore® incorporates Venus Concept’s (MP)2
technology, supporting three different applicators.
Venus Fiore® has a desktop configuration and is
portable and compact. It incorporates ATC
technology, allowing the operator to choose a target
temperature within the therapeutic range and have
the system adjust the output power accordingly, to
automatically maintain the desired temperature. The
vaginal applicator incorporates three pairs of
electrodes, each pair of electrodes accompanied by a
temperature sensor, allowing the operator to control
the temperature in the distal, middle and proximal
thirds of the vaginal canal independently. Venus
Fiore® has received clearance in the EU and Israel,
but is not yet licensed in the United States or
Canada.

22

Regulatory Clearance

EU
The Venus Fiore® is intended for vaginal canal treatment and skin
tightening. The applicators are intended as follows: (i) VG applicator is
intended for improvement of symptoms of vaginal laxity and vaginal
atrophy, (ii) the MP applicator for dermatological procedures requiring
increasing of skin tightening and improvement in skin laxity of the Mons
Pubis (MP) area and (iii) the LA applicator is intended for dermatological
procedures requiring increasing of skin tightening and improvement in skin
laxity of the Labia Majora area.

Israel
Aesthetic and functional treatment of the vagina, labia and mons pubis.

 
 
 
 
 
 
 
 
 
Product Name
Venus Bliss™

Technology

Regulatory Clearance

The Venus Bliss™ device consists of a console
(main unit), one RF applicator and four diode laser
applicators. The system, via its different applicator
types, delivers laser and/or bipolar RF energies,
vacuum pressure, and pulsed magnetic fields to the
skin and the underlying tissues of the treatment area.
Venus Bliss™ delivers laser energy to the
subcutaneous tissue layers via the four diode laser
applicators connected to the console. The console
utilizes diode laser modules as sources of optical
energy and the optical output is fiber-coupled
through the applicator to the treatment area so to
increase the temperature of the fat resulting in fat
breakdown (lipolysis). In addition, the Venus
Bliss™ device through the (MP)2 applicator
provides RF treatments combined with emitted
magnetic fields and vacuum massaging. The RF
heating effect, together with the non-thermal
magnetic fields and vacuum, leads to the temporary
reduction in the appearance of cellulite, temporary
relief of muscle pain and spasm, and improvement
of local blood circulation in the subdermal layers.

FDA
Using the diode laser system, the Venus Bliss™ device is intended for non-
invasive lipolysis of the abdomen and flanks in individuals with a Body
Mass Index (BMI) of 30 or less.
Using the (MP)² applicator for delivery of RF energy combined with
massage and magnetic field pulses, the Venus Bliss™ device is intended for
the treatment of the following medical conditions:
• 
• 
• 

   Relief of minor muscle aches and pain, relief of muscle spasm
   Temporary improvement of local blood circulation
   Temporary reduction in the appearance of cellulite.

Canada
Application submitted for non-invasive lipolysis of the abdomen and flanks
in individuals with a BMI of 40 or less, using the body laser applicator and
for the temporary increase of skin tightening, temporary circumferential
reduction, temporary cellulite reduction and temporary wrinkle reduction
using the (MP)² applicator.

EU
Application submitted for the increase of skin tightening, temporary
circumferential reduction, cellulite reduction, and wrinkle reduction using
the diode laser applicators and (MP)² applicator.

23

 
 
 
 
 
 
 
 
 
 
 
Product Name
Venus Glow™

Technology
Venus Glow™ consists of a console and applicator.
It is used to improve skin appearance using powerful
tri-modality treatment combining a rotating tip, a
vacuum modality and a jet. Venus Glow™ deep-
cleans pores by removing impurities such as daily
dirt and debris, dry or dead skin cells, and excess
sebum.

Regulatory Clearance

FDA (listed as a Class I device)
Motorized dermabrasion device.

Canada (listed as a Class I device)

EU
Not a medical device.

NeoGraft®

 Venus Concept’s NeoGraft® device is an advanced
hair restoration technology with an automated FUE
and implantation system. The procedure leaves no
linear scar and is minimally invasive.

FDA (listed as a Class I device)
Surgical instrument motors and accessories that are intended for use during
surgical procedures to provide power to operate various accessories or
attachments to cut hard tissue or bone and soft tissue.

Canada (listed as Class I without indication)

EU
Hair Transplant device

Venus Epileve™

The Venus Epileve™ system uses pulsed laser
energy of 800 mm that is absorbed by a
chromophore or pigmented target (e.g., melanin in
hair follicles) while skin surface is being chilled, for
different indications of hair removal and permanent
hair reduction. Venus Epileve™ is intended to
provide an entry level, affordable solution for non-
traditional markets for hair removal of all skin types.

Canada
The Venus Epileve™ is intended for all Fitzpatrick skin types, including
tanned skin, for use in dermatology, general and plastic surgery
applications for:
 •Hair removal;
 •Permanent hair reduction (defined as the long-term stable reduction in the
number of hairs re-growing when measured at 6, 9, and 12 months after the
completion of a treatment regimen); and
 •      Treatment of pseudofolliculitis barbae.

EU
The Venus Epileve™ is intended for treatment of hirsutism (hair removal),
permanent hair reduction, and the treatment for pseudofolliculitis barbae
(PFB). Permanent hair reduction is defined as the long-term, stable
reduction in the number of hairs re-growing when measured at 6, 9, and 12
months after the completion of a treatment regime. The Venus Epileve™ is
intended for use on all skin types (Fitzpatrick skin types I -VI), including
tanned skin.

24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Product Name
ARTAS® iX

Technology
The ARTAS® System is comprised of the cart, which
includes the robotic arm, integrated vision system,
artificial intelligence algorithms and a series of
proprietary end effectors employed in an automatic
manner. The accessories at the distal end of the
robotic arm, such as the automated needle and punch,
that interact with the patient’s scalp and hair follicles
and perform various clinical functions including hair
follicle harvesting and implantation.

Regulatory Clearance

FDA
Harvesting hair follicles from the scalp in men diagnosed with androgenic
alopecia who have black or brown straight hair. The ARTAS® system is
intended to assist physicians in identifying and extracting hair follicles
units from the scalp during hair transplantation, creating recipient sites and
implanting the harvested hair follicles.

Canada
Harvesting hair follicles from the scalp in men diagnosed with androgenic
alopecia who have black or brown straight hair. The ARTAS® system is
intended to assist physicians in identifying and extracting hair follicles
units from the scalp during hair transplantation, creating recipient sites and
implanting the harvested hair follicles.

EU
Computer assisted hair follicle harvesting, incision making and
implantation system.

The ARTAS® and ARTAS® iX Systems and Procedure

We believe the ARTAS®  and  ARTAS®  iX  Systems  have  improved  multiple  phases  of  the  hair  transplantation  procedure,  which  include  harvesting,  recipient  site
making and implantation.

Harvesting

During the harvesting phase of the hair restoration procedure, the robotic arm and integrated vision system work in tandem to identify the optimal hair follicles to be
used in the procedure. The ARTAS vision system uses proprietary algorithms to identify individual hair follicles, growth angle, density, thickness, length and follicle
grouping  and  to  determine  which  grafts  to  dissect  and  the  optimal  order  in  which  they  should  be  dissected.  The  algorithms  recalculate  60  times  per  second,
accommodating patient movement, to provide the physician with accurate up-to-date information during the course of the procedure. We believe these assessments
directly correlate to the quality of the outcome and the state of the donor area. This is important because we believe it affects how the donor area will appear following
the procedure, and the potential viability for subsequent harvesting for future transplantation procedures.

25

 
 
 
 
 
 
 
 
 
 
 
The ARTAS®  System  harvesting  user  interface  provides  the  physician  with  enhanced  control  during  the  procedure.  An  example  of  the  harvesting  user  interface
appears as follows:

Following the vision system’s identification of the optimal hair follicles for transplant, the ARTAS® System dissects these follicles using a sharp needle to score the
epidermis and a punch, coaxial with the needle, to separate the graft from the surrounding tissue. In the final step of the harvesting phase, the grafts are removed
manually with forceps by the physician or the technician. The grafts are then cleaned, inspected and prepared for implantation.

During the procedure, the physician can customize the dissection incisions by choosing a needle and punch that will produce 0.8mm, 0.9mm or 1.0mm incisions. The
image below illustrates a typical ARTAS® System punch and needle:

26

 
 
 
 
 
 
The needle travels at speeds such that, when it contacts the skin, it provides targeted precision and a cleanly scored incision. The punch then spins between 3,000 and
5,000 rpm and loosens the grafts from the surrounding tissue. In a clinical setting, we have observed that the dissection cycle takes between one to two seconds per
graft, depending on the length of the graft. In a clinical setting, the ARTAS® System has been shown to move from graft to graft at a rate of approximately one to
three  seconds,  thereby  enabling  the  ARTAS®  System  to  dissect  a  graft  every  two  to  five  seconds,  or  approximately  720  to  over  1,800  grafts  per  hour.  The
ARTAS® System enables the physicians to adjust dissection parameters to accommodate for different types of skin and manipulate graft selection algorithms based on
patient  needs.  The  ARTAS®  System  can  be  programmed  to  dissect  as  many  grafts  as  appropriate  thus  maximizing  the  use  of  the  donor  area.  It  can  also  be
programmed to dissect grafts with more than two hairs each, thereby increasing the hair yield or the number of hairs per graft.

During the harvesting phase of the hair transplantation procedure, the patient may be lightly sedated, and the integrated vision system can track patient movement and
pause if excessive movement is detected.

Recipient Site Making

Sites,  or  incisions,  are  created  to  receive  the  harvested  grafts.  This  task  is  generally  performed  by  the  physician.  Prior  to  the  ARTAS®  System,  site  making  was
performed manually using a hand-held tool or needle to create hundreds to thousands of tiny incisions in the scalp. This is a critical step as it creates the hair pattern in
which the harvested grafts will grow. From communications with physicians we have found that, typically, a physician can manually create approximately 1,500 sites
per hour. Precision and consistency, however, can be affected by experience, hand-eye coordination and fatigue.

The ARTAS® System Site Making functionality incorporates artificial intelligence and robotics precision to strategically make surgical incision sites for implanting
hair follicles, while also identifying and avoiding injuring healthy follicles in proximity of the implantation sites. This allows the patient’s hair to look more natural
and prevents damaging existing healthy hair in the transplant area which we believe would result in patients with more hair than if the sites were made manually.

Robotic recipient Site Making is performed by the physician, who develops the ARTAS® System treatment plan, or map, identifying where to make the incisions on
the  patient.  The  treatment  plan  is  prepared  using  three-dimension  modeling  software  that  takes  one  picture  of  the  patient’s  recipient  area  and  generates  a  three-
dimensional map that is utilized by the ARTAS® System. With entry angle accuracy, consistency and precise depth control, the ARTAS® System creates the recipient
sites using a small solid core needle or a blade at a rate of approximately 2,500 to 3,000 sites per hour, which is significantly faster than the approximately 1,500 sites
per hour achieved manually.

Implantation

Following  the  site  making  phase  of  the  hair  transplantation  procedure,  the  physician  and/or  technicians  utilizing  an  ARTAS®  System  without  the  implantation
functionality  will  manually  implant  the  grafts  in  the  robotically  created  sites  made  by  the  ARTAS®  System.  Physicians  and  technicians  utilizing  an  ARTAS® iX
System can utilize the robotic functionality of the system to assist in implanting the dissected follicles. We believe this robotic implantation functionality will help
further shorten the learning curve, improve the consistency and reproducibility of results by protecting permanent hair and reducing inconsistencies associated with
manual implantation, and could potentially reduce the amount of time each graft spends outside of the scalp and decrease the overall time required for implantation.

ARTAS® Kits for Harvesting and Site Making

The ARTAS® System utilizes a set of disposable and reusable kits for our Harvesting and Site Making functionality. Each system comes with a set of reusable items.
The disposable kits are included with the purchase of procedures.

27

 
 
 
 
 
 
 
 
 
 
 
Products in Development

On an ongoing basis, we work to bring new and innovative products to market. We are developing the following products and technologies:

Directional Skin Tightening (DT) Technology

DT  is  intended  as  a  non-surgical  alternative  to  lift  and  tighten  skin  for  procedures  typically  requiring  surgical  intervention.  It  uses  mechanical  vision,  artificial
intelligence and robotics to achieve the intended outcomes. The punches DT utilizes for coring are designed not to leave scars on tissue. The skin will be contracted
after coring by applying a flexible patch to the area which will allow healing of the skin with predefined directional effect.

Electrical/Magnetic Muscle Stimulation Technology

Electrical/Magnetic  Muscle  Stimulation  (“EMS/MMS”)  is  muscle  stimulation  which  assists  body  contouring  and  is  intended  to  be  complimentary  to  our  Venus
Bliss™ device. Muscle stimulation technology is used to stimulate muscle volume in predefined areas of the body by utilizing magnetic fields to create controlled
muscle  contractions. The  EMS/MMS  module  will  be  operated  with  two  applicators  for  use  on  symmetrical  pairs  of  the  muscles  and  will  use  smart  algorithms  to
determine the strength and sequences of muscle contraction and relaxation.

Venus Legacy 2.0

We are working on the next generation of the well-established Venus Legacy® product line. This device is intended to extend the capabilities of the original Venus
Legacy®  system  product  line  by  combining  (MP)²  and  VariPulse™  technologies  with  real-time  thermal  feedback  and  ATC  to  provide  homogeneous  heating  to
multiple tissue depths while allowing for adjustable pulsed suction to further support deep energy penetration. This will result in enhanced lymphatic drainage and
improved circulation stimulation. The device will come with both hand-held and hands-free applicators.

VeroGrafter Services

In the United States, we offer the services of a group of independently contracted technicians who are certified to assist physicians during a hair restoration procedure.
These technicians, who we market as “VeroGrafters”, must successfully complete a yearly certification process to remain active. VeroGrafters™ service is offered for
NeoGraft® and ARTAS® procedures.

Practice Enhancement Program

To support the growth initiatives of our customers, we have built a practice enhancement offering that provides our customers with start-up services intended to help
integrate marketing support along with business and marketing tools to grow their practices, improve their financial and business performance, and maximize their
return on investment, while also supporting our sale of products and ancillary services. Complimentary practice enhancement services are included with the purchase
of a system under our subscription model.

Vero Hair Practice Development Services

To support the growth initiatives of our hair restoration customers, we have built a specialized practice development team. This team offers support in all areas of
marketing  and  clinic  support.  Some  of  the  key  services  include  clinic  staff  training,  marketing  of  the  procedure  and  device  online  and  off-line.  The  practice
development services help drive utilization of the ARTAS® system and procedure kits and consumables.

28

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Clinical Developments

We  continue  to  invest  in  research  and  development  to  support  our  technology,  marketing  and  post-marketing  surveillance.  We  also  have  a  portfolio  of  20  peer-
reviewed publications and more than 20 white papers, many of which pertain to indications cleared outside of the United States to educate users in other countries and
to study expanded indications in the United States. Authors for several of these publications hold stock options in Venus Concept or were paid consultants for us.

Research has shown that (MP)2 technology improves aspects of body contouring. The fractional RF has been shown to improve skin structure, including wrinkles and
scars. IPL technology used in Venus Versa® has shown to be versatile and effective for treating vascular and pigmented lesions, acne and rosacea. Our diode laser
technology  has  been  shown  to  be  effective  for  lipolysis  and  reduction  of  fat  layer  thickness.  Additionally,  the  Venus  Fiore®  device  has  demonstrated  ability  to
improve symptoms related to vaginal atrophy.

We have a number of ongoing clinical trials covering both new technologies and the development of expanded indications for existing technology. Clinical trials are
conducted frequently to develop new technologies and support existing technologies and their respective enhancements and upgrades.

Sales and Marketing

We market and sell our products and services to the traditional medical aesthetic market including plastic surgeons and dermatologists. We also sell in certain markets
to a broad base of non-traditional physician markets, including general and family practitioners and aesthetic medical spas.

Through  our  wholly-owned  and  majority-owned  subsidiaries,  we  sell  our  products  and  services  both  through  a  traditional  sales  model  as  well  as  through  our
subscription model. In select markets, we enter into distribution agreements with local distributors.

Direct Sales

We currently provide our subscription model and traditional sales model, as well as the associated marketing support programs through our wholly-owned subsidiaries
in the United States, Canada, United Kingdom, Japan, South Korea, Mexico, Argentina, Colombia, Spain, France, Germany, Israel and Australia, as well as through
Venus Concept’s majority-owned subsidiaries in China, Hong Kong, and South Africa.

Direct sales force. In the United States and select international markets, we use our direct sales force to sell our systems and other products and services. Our direct
sales force also works directly with our customers to facilitate comprehensive education and training on the use of our systems. As of December 31, 2020, we had a
direct sales and marketing team of approximately 142 employees, managed by four Vice Presidents of Sales for various international markets and one Vice President
of Global Marketing. We plan to continue to expand our direct sales organization in the United States and other international markets of focus to help facilitate further
adoption among a broad market.

Distributors.  In  countries  where  we  do  not  operate  directly,  we  sell  through  distributors.  As  of  December  31,  2020,  we  had  distribution  agreements  in  over  65
countries. We enter into both exclusive and non-exclusive distribution agreements, which generally provide the distributor with a right to distribute certain of our
products within a designated territory. Each agreement sets forth the minimum quarterly purchase commitments and if the distributor fails to meet one of its minimum
purchase commitments, we have the ability to either convert any exclusive distribution rights to non-exclusive rights during the then-remaining term or terminate the
agreement. To provide more comprehensive customer support, these agreements require our distributors to provide after sales service to customers, such as training
and  technical  support,  and  various  marketing  activities,  such  as  preparing  and  executing  marketing  plans  and  working  with  key  market  leaders  in  the  designated
territory to promote the product.

29

 
 
 
 
 
 
 
 
 
 
 
 
 
Marketing and Branding Programs

We  are  focused  on,  and  invest  heavily  in,  direct-to-consumer  marketing  initiatives  to  increase  awareness  of  our  products  and  services.  We  believe  our  marketing
activities are both cost effective and critical in supporting the continued growth and development of our business. As of December 31, 2020, we had a Vice President
of Global Marketing, with regional Marketing Managers in Asia Pacific (“APAC”),Europe, Middle East and Africa (“EMEA”), and Latin America (“LATAM”). We
have an internal team of digital, graphics, brand and events specialists that support North America and our regional Marketing Managers.

We  implemented  business  to  business  and  business  to  customer  public  relations  outreach  strategies  that  incorporates  both  digital  media  and  top  national  media
channels in the fashion and beauty industries and have a presence on the most popular social media channels, such as Facebook, Twitter, YouTube, Pinterest, LinkedIn
and Instagram. We also attend major medical and scientific meetings, as well as trade shows. Since some countries require customized marketing programs, we have
hired country-specific marketing managers to ensure that marketing programs are executed successfully in those jurisdictions.

Customer Support

We provide our customers and authorized distributors with customer support through our fully integrated marketing program and strong clinical and technical support
teams.

Practice Enhancement Program

To support the growth initiatives of our customers, we have built a practice enhancement strategy that provides customers with a fully integrated marketing support
program with business and marketing tools to grow their practices, improve their financial and business performance, and maximize their return on investment while
also supporting our sale of products and ancillary services. Our practice enhancement program includes the following features:

•

•

•

•

•

•

•

Inclusion in an advanced clinic directory that is promoted online and offline to consumers. The full-page listing includes the clinic’s contact information,
social media profiles and a full list of available Venus Concept device treatments.

A comprehensive device launch plan, guidance on effective pricing and bundling strategies and involved in short and long-term business goal reviews
and tracking.

Online courses and private remote workshops related to business strategies and clinic efficiency including customer retention and conversion strategies,
effective  patient  consultation,  credentialing,  Venus  Concept  devices  sales  talking  points,  telephone  skills,  cross-selling  and  up-selling  techniques,  and
photography best practices.

New Customer Success Kits comprised of a starter package with marketing materials necessary to introduce and promote new Venus Concept products
with a heavy emphasis on a digital and social media strategy.

Analysis of business practices with instruction on effective patient consultation and conversion strategies.

Analysis of current social media and online marketing efforts and guidance on how to attract and convert potential consumers more efficiently.

For hair restoration customers, access to specialized VeroHair 12 Step Program designed to assist ARTAS® and NeoGraft® customers with building a
successful hair restoration practice.

Technical and Clinical Support

We provide a warranty for the majority of our products against defects in materials and workmanship under normal use and service for a period of one year, with
certain other products carrying a different warranty correlating to the number of uses the product undergoes or based upon the perishability of the product. Once the
warranty expires, our customers have the option of purchasing a service contract, which is typically for a term of one to three years.

30

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We maintain a technical and clinical support team to field inquiries, troubleshoot product issues, facilitate sales activities and support the commercial activities of our
direct offices and its international distributors. We provide immediate response technical support to our physician customers and distributors year-round. In the event
that an issue arises, our technical support personnel will work with our customers to determine if a technical issue may be resolved over the telephone or requires a
service visit. In markets where we do not have our own service engineers, we service and support our products through arrangements handled by our independent
distributors. In order to maximize customer “up time,” we proactively deploy replacement systems, modules, and components to strategic hubs worldwide.

Manufacturing and Quality Assurance

We  have  our  own  research  and  development  center  in  Yokneam,  Israel  and  use  three  ISO-certified  contract  manufacturers  in  Karmiel,  Israel;  Mazet,  France  and
Weston, Florida where it manufactures the Venus Legacy system as a virtual manufacturer in an FDA-registered facility. We assemble the ARTAS® iX System in San
Jose, California, while reusable and disposable kits are assembled exclusively for us by NPI Solutions, Inc. (“NPI”) based in Morgan Hill, California.

We work closely with our manufacturers and perform final quality control testing using our own employees stationed in the manufacturing facilities. Having over
85%  of  the  production  of  our  systems  in  close  proximity  to  our  research  and  development  and  operations  facilities  enables  us  to  control  the  entire  process  from
product  development  through  manufacturing  and  final  testing,  which  enables  us  to  provide  advanced,  high-quality  systems  as  well  as  the  flexibility  to  create
customized  solutions  for  our  customers.  Also,  using  multiple  manufacturers  allows  us  a  greater  degree  of  flexibility  in  adjusting  production  levels  to  meet  fast
changing market demand. We do not have any long-term supply agreements for components.

Manufacturing  facilities  that  produce  medical  devices  intended  for  distribution  in  the  United  States  and  internationally  are  subject  to  regulation  and  periodic
unannounced inspection by the FDA and other domestic and international regulatory agencies. In the United States, we are required to manufacture our products in
compliance  with  the  FDA’s  Quality  System  Regulations  (“QSR”),  which  covers  the  methods  and  documentation  of  the  design,  testing,  control,  manufacturing,
labeling,  quality  assurance,  packaging,  storage,  and  shipping  of  our  products.  In  international  markets,  we  are  required  to  obtain  and  maintain  various  quality
assurance and quality management certifications. We conform with and are in full compliance with ISO:13485:2016, CE (MDD→ MDR) and MDSAP.

We maintain a quality system designed to be compliant with quality system management and QSR and have procedures in place designed to ensure that all products
and materials we purchase conform to our specifications, including evaluation of suppliers, and where required, qualification of the components supplied. Our current
facilities are adequate to support our operations.

Research and Development

Our  ongoing  research  and  development  activities  are  primarily  focused  on  improving  and  enhancing  our  current  technologies,  products,  and  services,  as  well  as
expanding  our  current  product  offering  with  the  introduction  of  new  products  for  different  aesthetic,  medical  and  hair  restoration  applications.  Our  research  and
development efforts related to our technologies currently include research to expand indications, broaden our offering of system applicators, advance our proprietary
(MP)2 technology, add new technologies and indications (e.g., EMS), refine our harvesting and site making functions, as well as the implantation functionality for the
ARTAS®  iX  System,  develop  design  improvements  and  new  products,  and  implement  a  technology  platform  to  record  and  collect  information  on  each  treatment
procedure.  For  the  years  ended  December  31,  2020  and  2019,  we  incurred  research  and  development  expenses  of  $7.8  million  and  $8.0  million,  respectively.  We
expect  our  research  and  development  expense  to  vary  as  different  development  projects  are  initiated  and  completed,  as  we  invest  in  research,  clinical  studies,
regulatory affairs and development activities over time, and as we continue to expand our business.

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Intellectual Property

Portfolio

We rely on a combination of patent, copyright, trademark and trade secret laws, and confidentiality and invention assignment agreements to protect our intellectual
property rights. As of December 31, 2020, our patent portfolio is comprised of 10 issued U.S. patents which cover our (MP)2 technology that are associated with two
different patent families (the earliest of which will expire in 2022), 97 issued U.S. patents primarily covering the ARTAS System and methods of use (the earliest of
which expire in 2021), 11 pending U.S. patent applications, 111 issued foreign counterpart patents, and 27 pending foreign counterpart patent applications.

As of December 31, 2020, our trademark portfolio included the following trademark registrations, pending trademark applications or common law trademark rights,
among others: Venus, Venus Concept®, Venus Fiore® , Venus Freeze® , Venus Freeze Plus® , Venus Glow™, Venus Heal™, Venus Legacy®, Venus Velocity™ ,
Venus  Viva®,  Venus  Versa®,  Venus  Bliss™,  Restoration  Robotics®,  ARTAS®,  ARTAS®  iX,  Venus  Concept  delivering  the  promise,  NeoGraft®  and  (MP)2.  We
continue to file new trademark applications in many countries to protect our current and future products and related slogans.

License Agreement with HSC Development LLC and James A. Harris, MD

In July 2006, we entered into a license agreement, or the HSC license agreement, with HSC Development LLC, or HSC, and James A. Harris, M.D., as amended,
pursuant to which we received an exclusive, worldwide license to develop, manufacture and commercialize products covered by any of the licensed patent rights or
that  incorporate  the  licensed  technology  in  the  field  of  performance  of  hair  removal  and  implantation,  including  transplantation,  procedures  using  a  computer
controlled system in which a needle or other device carried on  a  mechanized arm is oriented  to  a  follicular  unit  for  extraction  of  same,  or  to  an  implant  site  for
implantation of a follicular unit, or some combination thereof. Under the HSC license agreement, we are developing the ARTAS® System to be utilized as a robotic
system to assist a physician in performing hair restoration procedures. In consideration for the license, we issued to HSC 25,000 shares of our common stock, prior to
the Company’s 1-for-10 reverse stock split, and paid HSC a one-time payment of $25,000. The license grant is perpetual, and the license agreement does not provide
a right for HSC or Dr. Harris to terminate the HSC license agreement. The licensed patents cover, in general, a method and device for the extraction of follicular units
from a donor area on a patient. The method includes scoring the outer skin layers with a sharp punch, and then inserting a blunt punch into the incision to separate the
hair follicle from the surrounding tissue and fatty layer. The method and device significantly decrease the amount of  follicular  transection and  increase  the  rate  at
which follicular units can be extracted. There are other embodiments not herein disclosed. The licensed patents will expire from 2025 through 2030.

Competition

The medical technology and aesthetic product markets are highly competitive and dynamic and are characterized by rapid and substantial technological development
and product innovation. Demand for our systems is impacted by the products and procedures offered by our competitors. Certain of our systems also compete against
conventional non-energy-based treatments, such as neurotoxins and dermal fillers, chemical peels, and microdermabrasion. In the United States, we compete against
companies that have developed minimally invasive and non-invasive medical aesthetic procedures. Outside of the United States, likely due to less stringent regulatory
requirements, there are more aesthetic products and procedures available in international markets than are cleared for use in the United States. Sometimes, there are
also fewer limitations on the claims our competitors in international markets can make about the effectiveness of their products and the manner in which they can
market them. As a result, we may face a greater number of competitors in markets outside of the United States. We also compete generally with medical technology
and aesthetic companies, including those offering products and services unrelated to skin treatment. Recently, there has been consolidation in the aesthetic industry
leading to companies combining their resources, which increases competition and could result in increased downward pressure on our system prices.

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In the surgical hair restoration market, we consider our direct competition to be FUT Strip Surgeries and Manual FUE procedures. Many of our surgical device and
equipment competitors have greater capital resources, sales and marketing operations and service infrastructures than we do, as well as longer commercial histories
and more extensive relationships with physicians. FUT Strip Surgery and some manual FUE procedures have a greater penetration into the hair restoration market,
due in part to having a longer history in the market. Our indirect competition in the hair restoration market also includes non-surgical treatments for hair loss, such as
prescription therapeutics, including Propecia, and non-prescription remedies, such as wigs, hair pieces and spray-on applications.

We believe that our competitors’ systems compete largely based on the following factors:

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company and product brand recognition;

effective marketing and education;

sales force experience and access;

product support and service;

technological innovation, product enhancements and speed of innovation;

pricing and revenue strategies;

product reliability, safety and durability;

ease of use;

consistency, predictability and durability of aesthetic results; and

procedure costs to patients.

Government Regulation

The  design,  development,  manufacture,  testing  and  sale  of  our  products  are  subject  to  regulation  by  numerous  governmental  authorities,  including  the  FDA,  and
corresponding state and foreign regulatory agencies.

Regulation by the FDA

In the United States, the Federal Food, Drug, and Cosmetic Act (“FDCA”), the FDA regulations and other federal and state statutes and regulations govern, among
other  things,  medical  device  design  and  development,  preclinical  and  clinical  testing,  premarket  clearance  or  approval,  registration  and  listing,  manufacturing,
labeling,  storage,  advertising  and  promotion,  sales  and  distribution,  export  and  import,  and  post-market  surveillance.  The  FDA  enforces  the  FDCA,  and  the
regulations promulgated pursuant to the FDCA.

Each  medical  device  that  we  wish  to  distribute  commercially  in  the  United  States  requires  marketing  authorization  from  the  FDA  prior  to  distribution  unless  an
exemption  applies.  The  two  primary  types  of  FDA  marketing  authorizations  applicable  to  a  device  are  premarket  notification,  also  called  510(k)  clearance,  and
premarket approval (“PMA”). The type of marketing authorization is generally linked to the classification of the device. The FDA classifies medical devices into one
of three classes (Class I, II, or III) based on the degree of risk the FDA determines to be associated with a device and the level of regulatory control deemed necessary
to  ensure  the  device’s  safety  and  effectiveness  for  its  intended  use(s).  Devices  requiring  fewer  controls  because  they  are  deemed  to  pose  lower  risk  are  placed  in
Class I or II. Class III devices are those for which insufficient information exists to assure safety and effectiveness solely through general or special controls and
include  life-sustaining,  life-supporting  or  implantable  devices,  devices  of  substantial  importance  in  preventing  impairment  of  human  health,  or  which  present  a
potential, unreasonable risk of illness or injury.

Most Class I devices and some Class II devices are exempted by regulation from the 510(k) clearance requirement and can be marketed without prior authorization
from  the  FDA.  By  contrast,  devices  placed  in  Class  III  generally  require  PMA  approval  or  approval  of  a  de  novo  reclassification  petition  prior  to  commercial
marketing. The FDA’s 510(k) clearance process usually takes from three to nine months but can take longer. For products requiring PMA approval, the regulatory
process generally takes from one to three years or more, from the time the application is filed with the FDA and involves substantially greater risks and commitment
of resources than either the 510(k) clearance or de novo processes.

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510(k) Clearance

To  obtain  510(k)  clearance  for  a  medical  device,  an  applicant  must  submit  a  premarket  notification  to  the  FDA  demonstrating  that  the  device  is  “substantially
equivalent” to a previously cleared 510(k) device or a device that was in commercial distribution before May 28, 1976 for which the FDA has not yet called for PMA
approval, commonly known as the “predicate device.” A device is substantially equivalent if, with respect to the predicate device, it has the same intended use and has
either (i) the same technological characteristics or (ii) different technological characteristics and the information submitted demonstrates that the device is as safe and
effective  as  a  legally  marketed  device  and  does  not  raise  different  questions  of  safety  or  effectiveness.  After  a  device  receives  510(k)  marketing  clearance,  any
modification that could significantly affect its safety or effectiveness, or that would constitute a major change or modification in its intended use, will require a new
510(k) marketing clearance or, depending on the modification, a de novo classification or PMA approval.

We have made modifications to our products in the past and have determined based on our review of the applicable FDA regulations and guidance that in certain
instances new 510(k) clearances or PMA approvals were not required.

PMA Approval

A  PMA  application  must  be  submitted  if  the  device  cannot  be  cleared  through  the  510(k)  process  and  is  found  ineligible  for  de  novo  reclassification.  PMA
applications must be supported by valid scientific evidence, which typically requires extensive data, including technical, preclinical, clinical, and manufacturing data,
to demonstrate to the FDA’s satisfaction the safety and effectiveness of the device. A PMA application must also include, among other things: a complete description
of the device and its components; a detailed description of the methods, facilities and controls used to manufacture the device; and proposed labeling. Approval of
FDA review of an initial PMA application may require several years to complete.

Clinical Trials

Clinical trials are almost always required to support the FDA’s approval of a premarket approval application and are sometimes required for 510(k) clearances. If a
device  presents  a  “significant  risk,”  as  defined  by  the  FDA,  to  human  health,  the  device  sponsor  may  need  to  file  an  investigational  device  exemption  (“IDE”)
application with the FDA and obtain an IDE approval prior to commencing the human clinical trials. The IDE application must be supported by appropriate data, such
as animal and laboratory testing results, showing that it is safe to test the device in humans and that the testing protocol is scientifically sound. The IDE application
must  be  approved  in  advance  by  the  FDA  for  a  specified  number  of  patients,  unless  the  product  is  deemed  a  “non-significant  risk”  device  and  eligible  for  more
abbreviated IDE requirements. Clinical trials for a significant risk device may begin once the IDE application is approved by the FDA and the appropriate institutional
review boards (“IRB”). Clinical trials are subject to extensive monitoring, recordkeeping and reporting requirements.

Similarly, in Europe a clinical study must be approved by the local ethics committee and in some cases, including studies of high-risk devices, by the ministry of
health in the applicable country. In the EU, physico-chemical tests carried out on the medical device may be necessary in order to obtain the CE mark. These tests
must be performed by accredited laboratories for Class II b and III medical devices. The reports and tests are required to be filed in a technical file submitted to the
notified  body  for  validation  of  and  obtaining  the  CE  mark.  Regulation  2017/745  (MDR)  applicable  as  of  May  2021  in  the  EU  will  significantly  strengthen  the
requirements for clinical evaluation (EC). The clinical evaluation for class II b and class III medical devices will be based on a critical evaluation of relevant scientific
publications,  the  results  of  all  available  clinical  investigations  as  well  as  the  consideration  of  other  medical  devices  with  the  same  purpose.  Regulation  2017/745
notably requires the manufacturer to carry out a post-marketing safety monitoring plan, which includes post-marketing clinical follow-ups (SCAC) in order to update
information about the devices marketed throughout its life cycle, and notably any adverse effects.

Post-market Regulation

Any devices that are manufactured or distributed pursuant to clearance or approval by the FDA are subject to pervasive and continuing regulation by the FDA and
certain  state  agencies.  After  a  device  is  placed  on  the  market,  numerous  regulatory  requirements  continue  to  apply.  These  include  establishment  registration  and
device  listing  with  the  FDA,  QSR  requirements,  labeling  and  marketing  regulations,  clearance  or  approval  of  product  modifications,  medical  device  reporting
regulations,  correction,  removal  and  recall  reporting  regulations,  Unique  Device  Identifiers  (UDI)  compliance,  the  FDA’s  recall  authority,  and  post-market
surveillance activities and regulations.

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We may be subject to similar foreign laws that may include applicable post-marketing requirements such  as  safety  surveillance.  Our  manufacturing  processes  are
required to comply with the applicable portions of the QSR, which cover the methods and the facilities and controls for the design, manufacture, testing, production,
processes,  controls,  quality  assurance,  labeling,  packaging,  distribution,  installation  and  servicing  of  finished  devices  intended  for  human  use.  The  QSR  also
requires, among other things, maintenance of a device master file, device history file, and complaint files. As a manufacturer, we are subject to periodic scheduled or
unscheduled  inspections  by  the  FDA.  A  failure  to  maintain  compliance  with  the  QSR  requirements  could  result  in  the  shut-down  of,  or  restrictions  on,  our
the
manufacturing  operations  and 
FDA determines that we failed to comply with applicable regulatory requirements, it can take a variety of compliance or enforcement actions, which may result in any
of the following sanctions:

the  recall  or  seizure  of  products.  The  FDA  has  broad  regulatory  compliance  and  enforcement  powers.  If 

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warning letters, untitled letters, fines, injunctions, consent decrees and civil penalties;

recalls, withdrawals, or administrative detention or seizure of our products;

operating restrictions or partial suspension or total shutdown of production;

refusing or delaying requests for 510(k) marketing clearance or PMA approvals of new products or modified products;

withdrawing 510(k) clearances or PMA approvals that have already been granted;

refusal to grant export or import approvals for our products;

criminal prosecution; or

debarment or disqualification.

Labeling  and  promotional  activities  are  also  subject  to  scrutiny  by  the  FDA  and,  in  certain  circumstances,  by  the  Federal  Trade  Commission.  Medical  devices
approved  or  cleared  by  the  FDA  may  not  be  promoted  for  unapproved  or  uncleared  uses,  otherwise  known  as  “off-label”  promotion.  Medical  devices  requiring
clearance or approval, but for which such clearance/approval has not been obtained, also must not be marketed. The FDA and other agencies actively enforce the laws
and regulations prohibiting the promotion of off-label uses, and a company that is found to have improperly promoted off-label uses may be subject to significant
liability, including substantial monetary penalties and criminal prosecution.

We received an inquiry from the FDA in August 2018 regarding apparent off-label or unapproved uses of Venus Fiore™. However, we never marketed or promoted
Venus Fiore® in the United States and we explained this to the agency. We subsequently added as a precaution a geoblocker functionality to our website, to portray
accurately what devices we are marketing in the United States. This matter has been closed by the FDA.

Export of Our Products

Export  of  products  subject  to  the  510(k)  notification  requirements,  but  not  yet  cleared  to  market,  is  permitted  with  the  FDA  authorization  provided  certain
requirements are met. Unapproved or uncleared products subject to the PMA requirements may be exported if the exporting company and the device meet certain
criteria,  including,  among  other  things,  that  the  device  complies  with  the  laws  of  the  receiving  country,  has  valid  marketing  authorization  from  the  appropriate
authority and the company submits a “Simple Notification” to the FDA when it begins to export. Importantly, however, export of such products may be limited to
certain countries designated by statutory provisions, and petitions may need to be submitted to the FDA to enable export to countries other than those designated in
the statutory provisions. The petitioning process can be difficult, and the FDA may not authorize unapproved or uncleared products to be exported to countries to
which a manufacturer wishes to export. Devices that are adulterated, devices whose label and labeling does not comply with requirements of the country receiving the
product, and devices that are not promoted in accordance with the law of the receiving country, among others, cannot be exported.

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Fraud and Abuse Regulations

Federal and state governmental agencies subject the healthcare industry to intense regulatory scrutiny, including heightened civil and criminal enforcement efforts.
These laws constrain the sales, marketing and other promotional activities of medical device manufacturers by limiting the kinds of financial arrangements they may
have with physicians and other potential purchasers of their products. There exist numerous federal and state health care anti-fraud laws, including the federal anti-
kickback  statute  which  prohibits,  among  other  things,  persons  from  knowingly  and  willfully  soliciting,  receiving,  offering  or  paying  remuneration,  directly  or
indirectly, in cash or in kind, to induce or reward either the referral of an individual for, or the purchase, order or recommendation of, items or services for which
payment  may  be  made,  in  whole  or  in  part,  under  federal  healthcare  programs.  Violations  may  result  in  substantial  civil  penalties,  including  treble  damages,  and
criminal  penalties,  including  imprisonment,  fines  and  exclusion  from  participation  in  federal  health  care  programs.  The  Federal  False  Claims  Act  also  contains
“whistleblower” or “qui tam” provisions that allow private individuals to bring actions on behalf of the government alleging that the defendant has defrauded the
government.

Venus Concept’s products are not reimbursable by Medicare, Medicaid or other federal health care programs. As a result, the federal anti-kickback statute and many
federal false claims provisions do not apply to Venus Concept. However, we may be subject to similar state anti-kickback laws that apply regardless of the payor. In
addition, various states have enacted laws modeled after the Federal False Claims Act, including “qui tam” or whistleblower provisions, and some of these laws apply
to claims filed with commercial insurers.

Compliance with applicable United States and foreign laws and regulations, such as import and export requirements, anti-corruption laws such as the Foreign Corrupt
Practices Act (“FCPA”) and similar worldwide anti-bribery laws, tax laws, foreign exchange controls and cash repatriation restrictions, data privacy requirements,
environmental laws, labor laws and anti-competition regulations, increases the costs of doing business in foreign jurisdictions. In some cases, compliance with the
laws and regulations of one country could violate the laws and regulations of another country.

Many foreign countries have similar laws relating to healthcare fraud and abuse. Foreign laws and regulations may vary greatly from country to country. Violations of
these  laws,  or  allegations  of  such  violations,  could  result  in  fines,  penalties,  or  prosecution  and  have  a  negative  impact  on  our  business,  results  of  operations  and
reputation.

There  has  been  a  recent  trend  of  increased  foreign,  federal,  and  state  regulation  of  payments  and  transfers  of  value  provided  to  healthcare  professionals,  such  as
physicians, and entities. As noted, our products are not reimbursed by Medicare, Medicaid, or federal health care programs, so the U.S. federal reporting laws (such as
the federal Sunshine Act) do not apply to Venus Concept. However, certain foreign countries and U.S. states also mandate implementation of commercial compliance
programs,  impose  restrictions  on  device  manufacturer  marketing  practices  and  require  tracking  and  reporting  of  gifts,  compensation  and  other  remuneration  to
healthcare professionals and entities. Violations of these laws, or allegations of such violations, could result in fines, penalties, or prosecution and have a negative
impact on our business, results of operations and reputation.

Foreign Government Regulation

The  regulatory  review  process  for  medical  devices  varies  from  country  to  country,  and  many  countries  also  impose  product  standards,  packaging  requirements,
environmental  requirements,  labeling  requirements  and  import  restrictions  on  devices.  Each  country  has  its  own  tariff  regulations,  duties,  and  tax  requirements.
Failure to comply with applicable foreign regulatory requirements may subject a company to fines, suspension or withdrawal of regulatory approvals, product recalls,
seizure of products, operating restrictions, criminal prosecution, or other consequences.

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European Economic Area

In  the  European  Economic  Area  (“EEA”),  our  devices  are  required  to  comply  with  the  Essential  Requirements  set  forth  in  Annex  I  to  the  Council  Directive
93/42/EEC concerning medical devices, commonly referred to as the Medical Devices Directive. Compliance with these requirements entitles a manufacturer to affix
the CE mark to its medical devices, without which they cannot be commercialized in the EEA. To demonstrate compliance with the Essential Requirements and to
obtain the right to affix the CE mark to medical devices, they must undergo a conformity assessment procedure, which varies according to the type of medical device
and its classification. Except for low risk medical devices (Class I with no measuring function and which are not sterile), where the manufacturer can issue an EC
Declaration of Conformity based on a self-assessment of the conformity of its products with the Essential Requirements, a conformity assessment procedure requires
the  intervention  of  a  notified  body,  which  is  an  organization  designated  by  the  competent  authorities  of  an  EEA  country  to  conduct  conformity  assessments.  The
notified body typically audits and examines products’ Technical File and the quality system for the manufacture, design and final inspection of our devices before
issuing  a  CE  Certificate  of  Conformity  demonstrating  compliance  with  the  relevant  Essential  Requirements.  Following  the  issuance  of  this  a  CE  Certificate  of
Conformity, Venus Concept can draw up an EC Declaration of Conformity and affix the CE mark to the products covered by this CE Certificate of Conformity and
the EC Declaration of Conformity. We have successfully completed several notified body audits since our original certification in December 2009. Following these
audits, our notified body issued ISO 13485:2016 Certificate and CE Certificates of Conformity allowing it to draw up an EC Declaration of Conformity and affix the
CE mark to certain of our devices since 2019 MDSAP Certificate.

After the product has been CE marked and placed on the market in the EEA, a manufacturer must comply with a number of regulatory requirements relating to:

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registration of medical devices in individual EEA countries;

pricing and reimbursement of medical devices;

establishment of post-marketing surveillance and adverse event reporting procedures;

field safety corrective actions, including product recalls and withdrawals; and

interactions with physicians.

In 2017, the European Parliament passed the Medical Devices Regulation, which repeals and replaces the EU Medical Devices Directive. Unlike directives, which
must  be  implemented  into  the  national  laws  of  the  EEA  member  States,  the  regulations  would  be  directly  applicable,  i.e.,  without  the  need  for  adoption  of  EEA
member State laws implementing them, in all EEA member States and are intended to eliminate current differences in the regulation of medical devices among EEA
member  States.  The  Medical  Devices  Regulation,  among  other  things,  is  intended  to  establish  a  uniform,  transparent,  predictable  and  sustainable  regulatory
framework across the EEA for medical devices and in vitro diagnostic devices and ensure a high level of safety and health while supporting innovation.

The Medical Devices Regulation will however only become applicable three years after publication. Once applicable, the new regulations will among other things:

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strengthen the rules on placing devices on the market and reinforce surveillance once they are available;

establish explicit provisions on manufacturers’ responsibilities for the follow-up of the quality, performance and safety of devices placed on the market;

improve the traceability of medical devices throughout the supply chain to the end-user or patient through a unique identification number;

set up a central database to provide patients, healthcare professionals and the public with comprehensive information on products available in the EU;
and

strengthen rules for the assessment of certain high-risk devices, such as implants, which may have to undergo an additional check by experts before they
are placed on the market.

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To  the  extent  that  our  products  have  already  been  certified  under  the  existing  regulatory  framework,  the  MDR  allows  us  to  market  them  provided  that  the
requirements of the transitional provisions are fulfilled. In particular, the certificate in question must still be valid. Under article 120(2) MDR, certificates issued by
notified bodies before May 25, 2017 will remain valid until their indicated expiry dates. By contrast, certificates issued after May 25, 2017 will be void at the latest by
May 27, 2024. Accordingly, before that date, we will need to obtain new CE Certificates of Conformity. Furthermore, the regulation introduces UDI, i.e. a bar code
that must be placed on the label of the device or on its packaging, and manufacturers will be obligated to file adverse effects reports via the Eudamed platform in case
there is an increase in the frequency or severity of incidents related to the medical device.

Environmental Regulation

We are subject to numerous foreign, federal, state, and local environmental, health and safety laws and regulations relating to, among other matters, safe working
conditions,  product  stewardship  and  environmental  protection,  including  those  governing  the  generation,  storage,  handling,  use,  transportation  and  disposal  of
hazardous or potentially hazardous materials. Some of these laws and regulations require us to obtain licenses or permits to conduct our operations. Environmental
laws and regulations are complex, change frequently and have tended to become more stringent over time. Although the costs to comply with applicable laws and
regulations have not been material, we cannot predict the impact on our business of new or amended laws or regulations or any changes in the way existing and future
laws and regulations are interpreted or enforced, nor can we ensure we will be able to obtain or maintain any required licenses or permits.

Data Privacy and Security

We are subject to diverse laws and regulations relating to data privacy and security, both in the United States and internationally. New global privacy rules are being
enacted and existing ones are being updated and strengthened. Complying with these numerous, complex and often changing regulations is expensive and difficult,
and failure to comply with any privacy laws or data security laws or any security incident or breach involving the misappropriation, loss or other unauthorized use or
disclosure of sensitive or confidential patient or consumer information, whether by us, one of our business associates or another third-party, could have a material
adverse effect on our business, reputation, financial condition and results of operations, including but not limited to: material fines and penalties; damages; litigation;
consent  orders;  and  injunctive  relief.  For  additional  information  on  the  risks  we  face  with  regard  to  data  privacy  and  security,  please  see  Part  I,  Item  1A  “Risk
Factors” included elsewhere in this report.

We are also subject to evolving European laws on data export and electronic marketing. The rules on data export will apply when we transfer personal data to group
companies or third parties outside of the EEA. For example, in 2015, the Court of Justice of the EU ruled that the U.S.-EU Safe Harbor framework, one compliance
method by which companies could transfer personal data regarding citizens of the EU to the United States, was invalid and could no longer be relied upon. The U.S.-
EU Safe Harbor framework was replaced with the U.S.-EU Privacy Shield framework, which is now under review and there is currently litigation challenging another
EU mechanism for adequate data transfers and the standard contractual clauses. It is uncertain whether the U.S.-EU Privacy Shield framework and/or the standard
contractual clauses will be similarly invalidated by the European courts. These changes may require us to find alternative bases for the compliant transfer of personal
data from the EEA to the United States and we are monitoring developments in this area. The EU is also in the process of replacing the e-Privacy Directive with a
new  set  of  rules  taking  the  form  of  a  regulation,  which  will  be  directly  implemented  in  the  laws  of  each  European  member  state,  without  the  need  for  further
enactment. The current draft of the e-Privacy Regulation retains strict opt-in for electronic marketing and the penalties for contravention have significantly increased
with fining powers to the same levels as the EU General Data Protection Regulation (EU) 2016/679 of the European Parliament (“GDPR”) (i.e., the greater of 20.0
million Euros or 4% of total global annual revenue).

Employees

As of December 31, 2020 we had 384 full-time employees, 107 based in the United States, 77 based in Canada, 62 based in Israel, and 138 in the rest of the world. Of
the total number of full-time employees, approximately 142 are direct sales representatives, including sales management.

In addition, as of December 31, 2020, we engaged the services of approximately 40 contract technicians as part of our VeroGrafters program.

38

 
 
 
 
 
 
 
 
 
 
Corporate Information

We were founded on November 22, 2002 as a Delaware corporation. Our principal executive offices are located at 235 Yorkland Blvd., Suite 900, Toronto, Ontario
M2J 4Y8 Canada and our telephone number is (877) 848-8430. You may find on our website at https://www.venusconcept.com/en-us/ electronic copies of our annual
report on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and amendments to those reports filed or furnished pursuant to Section 13(a) or
15(d) of the Securities Exchange Act of 1934. Such filings are placed on our website as soon as reasonably practicable after they are filed with the SEC. Our most
recent  charter  for  our  audit,  compensation,  and  nominating  and  corporate  governance  committees  and  our  Code  of  Business  Conduct  and  Ethics  and  our  Anti-
Corruption Policy are available on our website as well. Any waiver of our Code of Business Conduct and Ethics may be made only by our board of directors. Any
waiver of our Code of Business Conduct and Ethics for any of our directors or executive officers must be disclosed on a Current Report on Form 8-K within four
business days, or such shorter period as may be required under applicable regulation. Information contained on, or that can be accessed through, our website is not
incorporated by reference into this Annual Report on Form 10-K, and you should not consider information on our website to be part of this Annual Report on Form
10-K. We have included our website address as an inactive textual reference only.

Available Information

We file Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K and other information with the SEC. Our filings with the SEC
are available free of charge on the SEC’s website at www.sec.gov and on our website under the “Investor Relations” tab as soon as reasonably practicable after we
electronically file such material with, or furnish it to, the SEC.

Item 1A. Risk Factors.

Our operations and financial results are subject to various risks and uncertainties, including those described below, any of which could adversely affect our business,
results of operations, financial condition and prospects. In such an event, the market price of our Common Stock could decline, and you may lose all or part of your
investment. Additional risks and uncertainties not presently known to us or that we currently deem immaterial may also adversely affect our business operations. You
should  carefully  consider  the  risks  described  below  and  the  other  information  in  this  Annual  Report  on  Form  10-K,  including  our  audited  consolidated  financial
statements and the related notes thereto, and “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”

Risks Related to Our Business

Our product sale strategy is focused primarily on a subscription-based business model, and the success of this sales strategy depends on the continued adoption
and use of our subscription-based products and services.

Our success depends on growing market adoption by traditional and non-traditional providers and use of our subscription-based business model. Our subscription-
based model may not be adopted by customers and potential customers at the rate we anticipate. Our ability to increase the number of customers who purchase our
products and services or participate in our subscription-based programs and make our products a significant part of their practices, depends in part on the success of
our direct sales and marketing programs. Before potential customers make a subscription-based purchase, they may need to recoup the cost of products that they have
already purchased from competitors, and therefore they may decide to delay participating in our subscription-based programs or decide not to participate at all. If we
are unable to increase market adoption and use of our products and services through our subscription-based model, the number of systems we sell may be lower than
anticipated.

39

 
 
 
 
 
 
 
 
 
 
 
Our subscription-based model exposes us to the credit risk of our customers over the life of the subscription agreement. In the event that our customers fail to
make the monthly payments under their subscription agreements, our financial results may be adversely affected.

For  the  years  ended  December  31,  2020  and  2019,  approximately  54%  and  67%,  respectively,  of  our  system  revenues  were  derived  from  our  subscription-based
model. Although the ARTAS®  System  is  not  available  under  our  subscription-based  model,  we  expect  that  our  subscription-based  business  model  to  continue  to
represent the majority of our revenue for the foreseeable future. We collect an up-front fee, combined with a monthly payment schedule typically over a period of 36
months, with approximately 40% of total contract payments collected in the first year. For accounting purposes, these arrangements are considered to be sales-type
finance leases, where the present value of all cash flows to be received under the subscription agreement is recognized as revenue upon shipment of the system to the
customer. As part of our sales and marketing effort, we do not generally require our customers to undergo a formal credit check as is typically required with third-
party equipment lease financing. Instead, to ensure that each monthly product payment is made on time and that the customer’s systems are serviced in accordance
with  the  terms  of  the  warranty,  every  product  requires  a  monthly  activation  code,  which  we  provide  to  the  customer  upon  receiving  each  monthly  payment.  If  a
customer does not pay a monthly installment in a timely manner, the customer will not receive an activation code and will be unable to use the system. While this
process does not protect us from the economic impact of a customer’s failure to make its monthly payments, we do maintain a purchase money security interest over
the devices sold and therefore enjoy priority as a secured creditor, allowing us certain rights to recovery of the device in the event of a customer default or bankruptcy.
We cannot provide any assurance that the financial position of customers purchasing products and services under a subscription agreement will not change adversely
before we receive all of the monthly installment payments due under the contract. As a result of the global economic turmoil that has resulted from COVID-19, many
of  our  customers  are  experiencing  difficulty  in  making  timely  payments  or  payments  at  all  during  this  pandemic  under  their  subscription  agreements  which  has
resulted in higher than anticipated bad debt expense over the course of the 2020 fiscal year. In our largest subscription markets we collected approximately 60% of our
billings in March 2020, 30% in April 2020, 35% in May 2020, 60% in June 2020, 104% in July 2020, 97% in August 2020, 98% in September 2020, 86% in October
2020, 86% in November 2020, and 87% in December 2020. We cannot assure you that our customers will resume payments under their agreements or that we will not
experience  customer  defaults  even  after  local  economies  reopen  for  business.  In  the  event  that  there  is  a  default  by  any  of  the  customers  to  whom  we  have  sold
systems under the subscription-based model, we may recognize bad debt expenses in our general and administrative expenses. If this bad debt expense is material, it
could negatively affect our results of operations and operating cash flows.

We offer credit terms to some qualified customers and distributors. In the event that any of these customers default on the amounts payable to us, our financial
results may be adversely affected.

In addition to our subscription-based model, we generally offer credit terms of 30 to 60 days to qualified customers and distributors. In the event that there is a default
by any of the customers or distributors to whom we have provided credit terms, we may recognize bad debt expenses in our general and administrative expenses. If
this  bad  debt  expense  is  material,  it  could  negatively  affect  our  future  results  of  operations  and  cash  flows.  Additionally,  in  the  event  of  deterioration  of  general
business conditions, we may be subject to increased risk of non-payment of our accounts receivables. We may also be adversely affected by bankruptcies or other
business  failures  of  our  customers,  distributors,  and  potential  customers.  A  significant  delay  in  the  collection  of  accounts  receivable  or  a  reduction  of  accounts
receivables collected may impact our liquidity or result in bad debt expenses.

Our competitors may emulate our subscription-based model and erode our competitive advantage.

Our subscription-based model allows us to penetrate new markets and access a broader customer base because it offers an alternative to traditional equipment lease
financing. However, to the extent we continue to be successful in growing the market adoption of our products through our subscription-based model, competitors
may seek to emulate this model. Although we believe that our products compete effectively with the products offered by our competitors, our customers may be more
willing  to  purchase  the  products  of  our  competitors  if  they  were  offered  through  a  subscription-based  model.  If  customers  decide  to  use  the  products  of  our
competitors instead of our systems, our financial performance will be adversely affected.

40

 
 
 
 
 
 
 
 
 
Our recurring losses from operations and negative cash flows raise substantial doubt about our ability to continue as a going concern.

We have had recurring net operating losses and negative cash flows from operations, and until we generate revenue at a level to support our cost structure, we expect
to continue to incur substantial operating losses and net cash outflows. As of December 31, 2020 and 2019, we had an accumulated deficit of $157.4 million and
$75.7 million, respectively. Our recurring losses from operations and negative cash flows raise substantial doubt about our ability to continue as a going concern,
meaning that we may be unable to continue operations for the foreseeable future or realize assets and discharge liabilities in the ordinary course of operations. In order
to continue our operations, we must achieve profitable operations and/or obtain additional equity or debt financing. However, given the COVID-19 pandemic, we
cannot anticipate the extent to which the current economic turmoil and financial market conditions, will continue to adversely impact our business and our ability to
raise additional capital to fund our future operations and to access the capital markets sooner than we planned. There can be no assurance that we will be successful in
raising additional capital or that such capital, if available, will be on terms that are acceptable to us. If we are unable to raise sufficient additional capital, we may be
compelled to reduce the scope of our operations and planned capital or research and development expenditures or sell certain assets, including intellectual property
assets. The perception of our ability to continue as a going concern may make it more difficult for us to obtain financing for the continuation of our operations and
could result in the loss of confidence by investors, suppliers and employees. Our consolidated financial statements do not include any adjustments that may result
from the outcome of this uncertainty.

Business or economic disruptions or global health concerns could have an adverse effect on our business, operating results or financial condition.

Global business or economic disruptions could adversely affect our business. In December 2019, an outbreak of COVID-19 originated in Wuhan, China developed
into a global pandemic and has resulted in multiple extended shutdowns of businesses in North and South America, Europe and Asia Pacific and gradual re-openings
of economies. Global health concerns, such as the coronavirus pandemic, could also result in social, economic, and labor instability in the countries in which we, or
the third parties with whom we engage, operate. We cannot presently predict the scope and ultimate severity or duration of the coronavirus pandemic and related
business and economic disruptions. While we experienced some recovery and positive sales trends throughout the second half of fiscal year 2020, the COVID-19
pandemic  and  the  resulting  economic  and  commercial  shutdowns  to  date  have  materially  and  negatively  impacted  our  ability  to  conduct  business  in  the  manner
planned. Disruptions to our business include restrictions on the ability of our sales and marketing personnel and distributors to travel and sell our systems, disruptions
of our global supply chain, disruptions in manufacturing, reduced demand and/or suspension of operations by our customers which has impacted their ability to make
monthly subscription payments, and the deferral of aesthetic or hair restoration procedures. Our customers’ patients are also affected by the economic impact of the
COVID-19 pandemic. Elective aesthetic procedures are less of a priority than other items for those patients who have lost their jobs, are furloughed, have reduced
work hours or have to allocate their cash to other priorities. While we are encouraged by sales trends and economic recoveries we are seeing in international markets
where COVID-19 vaccinations rates are high, we expect COVID-19 will continue to negatively affect customer demand throughout the first half of 2021. While we
expect  continued  recovery  in  many  markets  in  the  first  half  of  the  year,  recoveries  have  been  gradual  and  the  impact  of  COVID-19  on  our  sales  could  still  be
significant, especially if there is a resurgence of the virus in major markets. We do not yet know the full extent of the impact of COVID-19 on our business, financial
condition and results of operations. The extent to which the COVID-19 pandemic may impact our business, operating results, financial condition, or liquidity in the
future will depend on future developments which are evolving and highly uncertain including the duration of the outbreak, the severity of resurgences of the virus,
travel restrictions, business and workforce disruptions, the timing of and extent of reopening the economic regions in which we do business and the effectiveness of
actions taken to contain and treat the disease. The outbreak of contagious diseases or the fear of such an outbreak could adversely affect the economies and financial
markets  of  many  countries,  resulting  in  an  economic  downturn  that  could  affect  the  demand  for  our  systems.  Any  of  these  events  could  negatively  impact  our
business, operating results or financial condition.

41

 
 
 
 
 
Our loan and security agreements contain restrictions that may limit our flexibility to effectively operate our business.

CNB Loan Agreement

On August 29, 2018, Venus Concept Ltd. entered into an Amended and Restated Loan Agreement as a guarantor with City National Bank of Florida (“CNB”), as
amended  on  March  20,  2020  and  December  9,  2020  (the  “CNB  Loan  Agreement”),  pursuant  to  which  CNB  agreed  to  make  certain  loans  and  other  financial
accommodations  to  certain  of  Venus  Concept  Ltd.’s  subsidiaries.  In  connection  with  the  CNB  Loan  Agreement,  Venus  Concept  Ltd.  also  entered  into  a  Guaranty
Agreement with CNB dated as of August 29, 2018, as amended on March 20, 2020 and December 9, 2020 (the “CNB Guaranty”), pursuant to which Venus Concept
Ltd. agreed to guaranty the obligations of its subsidiaries under the CNB Loan Agreement. On March 20, 2020, we also entered into a Security Agreement with CNB
(the “CNB Security Agreement”), as amended on December 9, 2020, pursuant to which we agreed to grant CNB a security interest in substantially all of our assets to
secure the obligations under the CNB Loan Agreement. For additional details of the CNB Loan Agreement, see Management’s Discussion and Analysis of Financial
Condition and Results of Operations and Note 12 “Credit Facility” to the consolidated financial statements included elsewhere in this report.

Among  other  things,  the  CNB  Loan  Agreement  contains  various  covenants  that  limit  our  ability  to  engage  in  specified  types  of  transactions  and  requires  that  a
minimum of $23.0 million in cash be held in a deposit account maintained with CNB for one year following the closing of the CNB Loan Agreement. The Madryn
Noteholders (defined below) have agreed to hold $20.0 million in cash in an escrow account at CNB, and pursuant to an escrow agreement, such cash will be released
back  to  the  Madryn  Noteholders  on  the  first  anniversary  of  the  CNB  Loan  Agreement.  We  are  required  to  maintain  $3.0  million  in  cash  in  a  deposit  account
maintained with CNB at all times during the term of the CNB Loan Agreement. After the first anniversary of the CNB Loan Agreement, a minimum of $3.0 million
in cash must be held in a deposit account maintained with CNB.

The CNB Loan Agreement is secured by substantially all of our assets and the assets of certain of our subsidiaries and requires us to maintain either a minimum cash
balance in deposit accounts or a maximum total liability to tangible net worth ratio and a minimum debt service coverage ratio. An event of default under the CNB
Loan Agreement would cause a default under the Notes and the MSLP Loan Agreement, each as described below, provided that a waiver of each default by CNB will
also result in the termination of the corresponding default in the Notes.

Upon the occurrence, and during the continuance of, an event of default under the CNB Loan Agreement, if we are unable to repay all outstanding amounts, CNB
may  foreclose  on  the  collateral  granted  to  it  to  collateralize  the  indebtedness,  which  includes  the  enforcement  of  the  CNB  Security  Agreement,  which  would
significantly affect our ability to operate our business.

Main Street Priority Lending Program Term Loan

On  December  8,  2020,  Venus  USA,  a  wholly-owned  subsidiary  of  the  Company,  executed  a  Loan  and  Security  Agreement  (the  “MSLP  Loan  Agreement”),  a
Promissory Note (the “MSLP Note”), and related documents for a loan in the aggregate amount of $50.0 million for which CNB will serve as lender pursuant to the
Main Street Priority Loan Facility as established by the Board of Governors of the Federal Reserve System Section 13(3) of the Federal Reserve Act (the “MSLP
Loan”).  Venus  USA’s  obligations  under  the  MSLP  Loan  will  be  secured  pursuant  to  a  Guaranty  of  Payment  and  Performance  dated  as  of  December  8,  2020  (the
“Guaranty Agreement”), by and between the Company and CNB. On December 9, 2020, we were advised that the MSLP Loan had been funded and the transaction
closed. For additional details of the MSLP Loan Agreement, see Note 10 “Main Street Term Loan” to our consolidated financial statements included elsewhere in this
report.

The  MSLP  Note  provides  for  customary  events  of  default,  including,  among  others,  those  relating  to  a  failure  to  make  payment,  bankruptcy,  breaches  of
representations and covenants, and the occurrence of certain events. In addition, the MSLP Loan Agreement and MSLP Note contain various covenants that limit our
ability to engage in specified types of transactions. Subject to limited exceptions, these covenants limit our ability, without CNB’s consent, to, among other things,
sell, lease, transfer, exclusively license or dispose of our assets, incur, create or permit to exist additional indebtedness, or liens, to make dividends and other restricted
payments, and to make certain changes to our ownership structure.

42

 
 
 
 
 
 
 
 
 
 
 
Madryn Credit Agreement and Exchange Agreement

On October 11, 2016, Venus Concept Ltd. entered into a credit agreement as a guarantor with Madryn Health Partners, LP, as administrative agent, and certain of its
affiliates as lenders (collectively, “Madryn”), as amended (the “Madryn Credit Agreement”), pursuant to which Madryn agreed to make certain loans to certain of
Venus Concept’s subsidiaries.

Contemporaneously with the MSLP Loan Agreement, the Company, Venus USA, Venus Concept Canada Corp., Venus Concept Ltd., and the Madryn Noteholders (as
defined below), entered into a Securities Exchange Agreement (the “Exchange Agreement”) dated as of December 8, 2020, pursuant to which the Company (i) repaid
on December 9, 2020, $42.5 million aggregate principal amount owed under the Madryn Credit Agreement, and (ii) issued, on December 9, 2020, to the Madryn
Health Partners (Cayman Master), LP and Madryn Health Partners, LP (the “Madryn Noteholders”) secured subordinated convertible notes in the aggregate principal
amount of $26.7 million (the “Notes”). The Madryn Credit Agreement was terminated effective December 9, 2020 upon the funding and closing of the MSLP Loan
and the issuance of the Notes. For additional information regarding the Madryn Credit Agreement, the Exchange Agreement and the Notes, see Note 11 “Madryn
Long-Term Debt and Convertible Notes” to our consolidated financial statements included elsewhere in this report.

Pursuant to the Madryn Security Agreement, upon the occurrence and during the continuance of an event of default under the Madryn Notes, if we are unable to repay
all  outstanding  amounts,  the  Madryn  Noteholders  may,  subject  to  the  terms  of  the  CNB  Subordination  Agreement,  foreclose  on  the  collateral  granted  to  it  to
collateralize  the  indebtedness,  including  the  enforcement  of  the  Madryn  Security  Agreement,  which  will  significantly  affect  our  ability  to  operate  our  business.
Additionally,  the  Madryn  Security  Agreement  contains  various  covenants  that  limit  our  ability  to  engage  in  specified  types  of  transactions.  Subject  to  limited
exceptions, these covenants limit our ability, without the Madryn Noteholders’ consent, to, among other things, incur, create or permit to exist additional indebtedness,
or liens, and to make certain changes to our ownership structure. The Madryn Security Agreement also contains a covenant which requires that if we or any of our
subsidiaries that has guaranteed the Notes consummates a disposition of material assets the result of which is that less than 50% of the consolidated net tangible assets
of such entities secure the Notes then, within 90 days thereafter, we and our subsidiaries party to the Madryn Security Agreement must provide certain additional
collateral  so  that  more  than  50%  of  the  consolidated  net  tangible  assets  of  the  Company  and  its  subsidiaries  which  have  guaranteed  the  Notes  will  be  collateral
securing the Notes.

If an Event of Default occurs, then, the Madryn Noteholders may, subject to the terms of the CNB Subordination Agreement, (i) declare the outstanding principal
amount of Notes, all accrued and unpaid interest and all other amounts owing under the Notes and other transaction documents entered into in connection therewith to
be immediately become due and payable without any further action or notice by any person and (ii) exercise all rights and remedies available to it under the Notes, the
Madryn Security Agreement and any other document entered into in connection with the foregoing.

If we default on our loans secured under the Coronavirus Aid, Relief and Economic Security (CARES) Act, we may default on our CNB Loan Agreement and/or
MSLP Loan.

We  and  one  of  our  subsidiaries  received  an  aggregate  of  $4.1  million  in  funding  in  connection  with  two  “Small  Business  Loans”  under  the  federal  Paycheck
Protection Program provided in Section 7(a) of the Small Business Act of 1953, as amended by the Coronavirus Aid, Relief, and Economic Security Act, as amended
from time to time. We and our subsidiary, Venus Concept USA, entered into U.S. Small Business Administration Notes pursuant to which we borrowed $1.7 million
original principal amount (the “Venus Concept PPP Loan”) and Venus Concept USA borrowed $2.4 million original principal amount (the “Venus USA PPP Loan”
and together with the Venus Concept PPP Loan, individually each a “PPP Loan” and collectively, the “PPP Loans”). For additional details of the PPP Loans, see
Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere in this report.

43

 
 
 
 
 
 
 
 
 
 
The PPP Loans contain certain covenants which, among other things, restrict our use of the proceeds of the respective PPP Loan to the payment of payroll costs,
interest on mortgage obligations, rent obligations and utility expenses, require compliance with all other loans or other agreements with any creditor of us or Venus
Concept USA, to the extent that a default under any loan or other agreement would materially affect our or Venus Concept USA’s ability to repay its respective PPP
Loan and limit our ability to make certain changes to our ownership structure.

If we and/or Venus Concept USA defaults on our or its respective PPP Loan (i) events of default will occur under the CNB Loan Agreement and MSLP Loan, and (ii)
we and/or Venus Concept USA may be required to immediately repay their respective PPP Loan.

Also, the SBA has decided, in consultation with the Department of the Treasury, that it will request additional information from the borrower on all loans in excess of
$2.0  million  following  the  lender’s  submission  of  the  borrower’s  loan  forgiveness  application.  To  the  extent  that  the  SBA’s  review  of  the  additional  information
determines that Venus Concept USA’s self-certification of the PPP loan was not appropriate, the loan may not be forgiven, an event of default would occur under the
CNB Loan Agreement and MSLP Loan and Venus Concept USA could be subject to civil and criminal penalties.

We will require additional financing to achieve our goals, and a failure to obtain this necessary capital when needed on acceptable terms, or at all, could force us
to delay, limit, reduce or terminate our product development, commercialization and other operations or efforts.

Since  our  inception,  we  have  invested  a  significant  portion  of  our  efforts  and  financial  resources  in  research  and  development  and  sales  and  marketing  activities.
Research and development, clinical trials, product engineering, ongoing product upgrades and other enhancements and seeking regulatory clearances and approvals to
market  future  products  will  require  substantial  funds  to  complete.  As  of  December  31,  2020,  we  had  capital  resources  consisting  of  cash  and  cash  equivalents  of
approximately  $34.4  million.  We  believe  that  we  will  continue  to  expend  substantial  resources  for  the  foreseeable  future  in  connection  with  the  ongoing
commercializing of our systems, increasing our sales and marketing efforts, and continuing research and development and product enhancements activities.

While we believe that the net proceeds from our December 2020 public offering, our March 2020 private placement, the proceeds from sales of our common stock to
Lincoln Park and the proceeds from the PPP Loans and other government assistance programs, together with our existing cash and cash equivalents, the savings from
our Merger-related cost savings initiatives and our new restructuring program, will enable us to fund our operating expenses and capital expenditure requirements for
at least the next 12 months. The impact of COVID-19 on our business has been significant and we cannot predict the extent to which COVID-19 will continue to
adversely impact our business. Also, we may need to raise additional capital through public or private equity or debt financings or other sources, such as strategic
collaborations sooner than expected or otherwise implement additional cost-saving initiatives. The COVID-19 pandemic and the economic turmoil it has caused has
negatively affected the global financial markets which may make it difficult to access the public markets. Any such financing may result in dilution to stockholders,
the issuance of securities that may have rights, preferences, or privileges senior to those of holders of our common stock, the imposition of more burdensome debt
covenants and repayment obligations, the licensing of rights to our technology or other restrictions that may affect our business. In addition, we may seek additional
capital if favorable market conditions exist or given other strategic considerations even if we believe we have sufficient capital to fund our current or future operating
plans.

Additional funds may not be available when we need them, on terms that are acceptable to us, or at all. If adequate funds are not available to us on a timely basis, we
may be required to:

•

•
•

or 

curtail 

delay 
clinical trials that may be required to market such enhancements;
delay or curtail our plans to increase and expand our sales and marketing efforts; or
delay or curtail our plans to enhance our customer support and marketing activities.

develop 

system 

efforts 

our 

to 

product 

enhancements 

or 

new 

products, 

including 

any

We  are  restricted  by  covenants  in  the  Madryn  Security  Agreement,  CNB  Loan  Agreement,  the  PPP  Loans  and  other  government  assistance  programs.  These
covenants restrict, among other things, our ability to incur additional indebtedness, which may limit our ability to obtain additional debt financing.

44

 
 
 
 
 
 
 
 
 
 
 
 
 
 
We will need to continue to incur significant expenses to grow our business, which could negatively affect our future profitability.

In order to grow our business and increase revenues, we will need to introduce and commercialize new products, grow our sales and marketing force, implement new
software systems, as well as identify and penetrate new markets. Such endeavors have in the past increased, and may continue in the future to increase, our expenses,
including sales and marketing and research and development. We will have to continue to increase our revenues while effectively managing our expenses in order to
achieve profitability and to sustain it. Our failure to control expenses could make it difficult to achieve profitability or to sustain profitability in the future. Moreover,
we cannot assure you that our expenditures will result in the successful development and introduction of new products in a cost-effective and timely manner or that
any such new products will achieve market acceptance and generate revenues for our business.

We may not be able to correctly estimate or control our future operating expenses, which could lead to cash shortfalls.

Our operating expenses may fluctuate significantly in the future because of a variety of factors, many of which are outside of our control. These factors include:

•

•

•

•

•

•

•

•

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the cost of growing our ongoing commercialization and sales and marketing activities;

the costs of manufacturing and maintaining enough inventories of our systems and consumables to meet anticipated demand and inventory write-offs
related to obsolete products or components;

the costs of enhancing the existing functionality and development of new functionalities for our systems;

the costs of preparing, filing, prosecuting, defending, and enforcing patent claims and other patent related costs, including litigation costs and the results
of such litigation;

any product liability or other lawsuits and the costs associated with defending them or the results of such lawsuits;

the costs associated with conducting business and maintaining subsidiaries and other entities in foreign jurisdictions;

customers in jurisdictions where our systems are not approved delaying their purchase, and not purchasing our systems, until they are approved or cleared
for use in their market;

the costs to attract and retain personnel with the skills required for effective operations; and

the costs associated with being a public company.

Our budgeted expense levels are based in part on our expectations concerning future revenue from systems sales, product sales and servicing and procedure-based
fees. We may be unable to reduce our expenditures in a timely manner to compensate for any unexpected shortfalls in revenue. Accordingly, a significant shortfall in
market acceptance or demand for our systems and procedures could have a material adverse impact on our business and financial condition.

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Because  we  incur  a  substantial  portion  of  our  expenses  in  currencies  other  than  the  U.S.  dollar,  our  financial  condition  and  results  of  operations  may  be
adversely affected by currency fluctuations and inflation.

In the year ended December 31, 2020 and 2019, 53% and 47%, respectively, of our global revenues were denominated in U.S. dollars and our reporting currency was
the U.S. dollar. We pay a meaningful portion of our expenses in NIS, CAD, and other foreign currencies. Expenses in NIS and CAD accounted for 17% and 9%,
respectively, of our expenses for the year ended December 31, 2020, and 21% and 14%, respectively, of our expenses for the year ended December 31, 2019. Salaries
paid to our employees, general and administrative expenses and general sales and related expenses are paid in many different currencies. As a result, we are exposed
to the currency fluctuation risks relating to the denomination of its future revenues in U.S. dollars. More specifically, if the U.S. dollar devalues against the CAD or
the NIS, our CAD and NIS denominated expenses will be greater than anticipated when reported in U.S. dollars. Inflation in Israel compounds the adverse impact of
such devaluation by further increasing the amount of our Israeli expenses. Israeli inflation may also in the future outweigh the positive effect of any appreciation of
the U.S. dollar relative to the CAD and the NIS, if, and to the extent that, it outpaces such appreciation or precedes such appreciation. We generally do not engage in
currency hedging to protect the Company from fluctuations in the exchange rates of the CAD, NIS, and other foreign currencies in relation to the U.S. dollar (and/or
from inflation of such foreign currencies), and we may be exposed to material adverse effects from such movements. We cannot predict any future trends in the rate of
inflation in Israel or the rate of devaluation (if any) of the U.S. dollar or any other currency against the NIS or CAD.

Downturns in the economy or economic uncertainty may reduce patient and customer demand for our systems and services, which could adversely affect our
business, financial condition or results of operations.

Our  results  of  operations  could  be  adversely  affected  by  general  conditions  in  the  global  economy  and  in  the  global  financial  markets.  Furthermore,  the  aesthetic
industry in which we operate is particularly vulnerable to unfavorable economic trends. Treatments using our systems involves elective procedures, the cost of which
must  be  borne  by  patients,  and  is  not  reimbursable  through  government  or  private  health  insurance.  Economic  uncertainty  may  reduce  patient  demand  for  the
procedures performed using our systems; if there is not sufficient patient demand for the procedures for which our systems are used, practitioner demand for these
systems  could  drop,  negatively  impacting  operating  results.  The  decision  to  undergo  a  procedure  using  our  systems  is  driven  by  consumer  demand.  In  times  of
economic uncertainty or recession, individuals generally reduce the amount of money that they spend on discretionary items, including aesthetic procedures. If our
customers’ patients face economic hardships, our business would be negatively impacted, and our financial performance would be materially harmed in the event that
any  of  the  above  factors  discourage  patients  from  seeking  the  procedures  for  which  our  systems  are  used.  A  weak  or  declining  economy  could  also  strain  our
manufacturers or suppliers, possibly resulting in supply disruption, or cause our customers to delay or stop making payments for our systems or services. As a result
of  the  ongoing  COVID-19  pandemic  and  the  economic  turmoil  that  has  resulted,  we  expect  that  some  of  our  customers  will  continue  to  experience  difficulty  in
making timely payments or payments at all under their subscription agreements. Any of the foregoing could harm our business and we cannot anticipate all of the
ways  in  which  the  economic  climate  and  financial  market  conditions,  including  the  effect  of  the  COVID-19  pandemic,  could  adversely  impact  our  business.  The
impact of economic uncertainty on our industry may vary from region to region.

It is difficult to forecast our future performance and our financial results may fluctuate unpredictably.

The rapid evolution of the markets for medical technologies and aesthetic products makes it difficult for us to predict our future performance. Several factors, many of
which are outside of our control, may contribute to fluctuations in our financial results, such as:

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variations in market demand for our systems and services from quarter to quarter;

delays in purchasing decisions in jurisdictions where our systems are not approved, and decisions not to purchase our systems until they are approved or
cleared for use in a particular market;

the inability of our customers to obtain the necessary financing to purchase our products which may not be available under our subscription-based model;

customers operating under our subscription-based program may slow down or stop paying their monthly contractual obligations;

performance of new functionalities and system updates;

performance of our international distributors or local partners;

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positive or negative media coverage of our systems, positive or negative patient experiences, the procedures or products of our competitors, or our
industry generally;

our ability to maintain our current, or obtain further, regulatory clearances, approvals or CE Certificates of Conformity;

delays in, or failure of, product and component deliveries by our third-party manufacturers or suppliers;

seasonal or other variations in patient demand for aesthetic procedures;

introduction of new medical aesthetic procedures or products and services that compete with our products and services;

changes in accounting rules that may cause restatement of our consolidated financial statements or have other adverse effects; and

adverse changes in the economy that reduce patient demand for elective aesthetic procedures.

The historic seasonality of our industry and other factors may contribute to fluctuations in our operating results and stock price and make it difficult to compare
our results of operations to prior periods and predict future financial results.

We believe that our business is affected by seasonal and other trends. Specifically, we believe our business is affected by seasonal trends during the summer months in
the United States and Europe due to vacations taken by physician customers and their patients, as well as fluctuations in operating results due to uneven timing of
distributor and corporate account orders and marketing into new geographic regions. In addition, there is typically a substantial increase in sales in the last two months
of the year, which translates to a strong fourth quarter followed by some weakness in the following first quarter of the next fiscal year. It is difficult for us to evaluate
the  degree  to  which  these  factors  may  make  our  revenue  unpredictable  in  the  future,  and  these  seasonal  and  other  trends  may  continue  to  lead  to  fluctuations  in
quarterly operating results. As a result of these factors, future fluctuations in quarterly results could cause our revenue and cash flows to be below analyst and investor
expectations, which could cause decline in our stock price. Due to future fluctuations in revenue and costs, as well as other potential fluctuations, you should not rely
upon our operating results in any period as an indication of future performance.

Our  ability  to  grow  revenue  partially  depends  on  growing  physician  adoption  and  use  of  our  systems  and  adoption  by  physicians  in  non-traditional  specialty
areas.

Aesthetic and hair restoration procedures are performed primarily by physicians who practice dermatology or plastic surgery. Our success depends on the growth of
aesthetic and hair restoration procedures performed by physicians other than dermatologists and plastic surgeons, and aesthetic procedures performed by general and
family practitioners and aesthetic medical spas. Our ability to increase the number of physicians willing to make a significant capital expenditure to purchase our
systems or participate in our subscription program and make them a significant part of their practices, depends on the success of our sales and marketing programs.
We must be able to demonstrate that the cost of our systems and the revenue that a physician can derive from performing procedures are compelling when compared
to the costs and revenue associated with alternative aesthetic treatments the physician can offer and persuade physicians to purchase our systems instead of those of
our competitors, many of whom already have existing relationships with our target physicians. In addition, we believe our marketing programs, including clinical
support,  will  be  critical  to  increasing  utilization  and  awareness  of  our  systems,  particularly  the  ARTAS®  and  ARTAS®  iX  Systems,  but  these  programs  require
physician  commitment  and  involvement  to  succeed.  We  must  also  be  successful  in  persuading  physicians  in  non-traditional  specialties  to  introduce  procedures
performed with our systems into their practices. If we are unable to increase adoption and use of our systems by physicians in other non-traditional specialties, our
growth and prospects may be adversely affected.

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Our success depends upon patient satisfaction with our procedures. If there is not sufficient patient demand for our procedures, our financial results and future
prospects will be negatively impacted.

Our procedures are elective aesthetic procedures, the cost of which must be borne by the patient and is not covered by or reimbursable through government or private
health insurance. In order to generate repeat and referral business, patients must be satisfied with the effectiveness of the procedures conducted using our systems. The
decision to undergo one of our procedures is thus driven by patient demand, which may be influenced by a number of factors, such as:

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the success of our sales and marketing programs;

the extent to which our physician customers recommend our procedures to their patients;

the extent to which our procedures satisfy patient expectations;

our ability to properly train our physician customers in the use of our systems so that their patients do not experience excessive discomfort during
treatment or adverse side effects;

the cost, safety, and effectiveness of our systems versus other aesthetic treatments;

consumer sentiment about the benefits and risks of aesthetic procedures generally and our systems in particular;

the success of any direct-to-consumer marketing efforts we may initiate; and

general consumer confidence, which may be impacted by economic and political conditions outside of our control.

Our financial performance will be negatively impacted in the event we cannot generate significant patient demand for procedures performed with our systems.

We compete against companies that offer alternative solutions to our systems, or have greater resources, a larger installed base of customers and broader product
offerings than we have. If we are not able to effectively compete with these companies and alternative solutions, our business may not continue to grow.

The medical technology and aesthetic product markets are highly competitive and dynamic and are characterized by rapid and substantial technological development
and product innovation. Demand for our systems is impacted by the products and procedures offered by our competitors. Certain of our systems also compete against
conventional non-energy-based treatments, such as Botox and collagen injections, chemical peels, and microdermabrasion. In the United States, we compete against
companies that have developed minimally invasive and non-invasive medical aesthetic procedures. Outside of the United States, likely due to less stringent regulatory
requirements, there are more aesthetic products and procedures available in international markets than are cleared for use in the United States. Sometimes, there are
also fewer limitations on the claims our competitors in international markets can make about the effectiveness of their products and the manner in which they can
market them. As a result, we may face a greater number of competitors in markets outside of the United States.

We also compete generally with medical technology and aesthetic companies, including those offering products and products unrelated to skin treatment. Aesthetic
industry consolidations have created combined entities with greater financial resources, deeper sales channels, and greater pricing flexibility than ours. Rumored or
actual  consolidation  of  our  competitors  could  cause  uncertainty  and  disruption  to  our  business.  In  the  surgical  hair  restoration  market,  we  consider  our  direct
competition to be FUT Strip Surgeries and Manual FUE procedures. Many of our surgical device and equipment competitors have greater capital resources, sales and
marketing operations and service infrastructures than we do, as well as longer commercial histories and more extensive relationships with physicians. Our indirect
competition  in  the  hair  restoration  market  also  includes  non-surgical  treatments  for  hair  loss,  such  as  prescription  therapeutics,  including  Propecia,  and  non-
prescription remedies, such as wigs, hair pieces and spray-on applications. Some of these companies have greater resources than we do, a broad range of product
offerings,  large  direct  sales  forces,  and  long-term  customer  relationships  with  the  physicians  we  target,  which  could  make  our  market  penetration  efforts  more
difficult. Competition in the medical technology and aesthetic hair restoration markets could result in price-cutting, reduced profit margins, and limited market share,
any of which would harm our business, financial condition, and results of operations.

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We may not be able to establish or strengthen our brand.

We believe that establishing and strengthening our brand is critical to achieving widespread acceptance of our systems, particularly because of the highly competitive
nature of the market for aesthetic treatments and procedures. Promoting and positioning our brand will depend largely on the success of our marketing efforts and our
ability  to  provide  physicians  with  reliable  systems  and  services.  Given  the  established  nature  of  our  competitors,  it  is  likely  that  our  future  marketing  efforts  will
require us to incur significant expenses. These brand promotion activities may not yield increased sales and, even if they do, any sales increases may not offset the
expenses we incur to promote our brand. If we fail to successfully promote and maintain our brand, or if we incur substantial expenses in an unsuccessful attempt to
promote and maintain our brand, systems may not achieve adequate acceptance by physicians, which would adversely affect our business, results of operations and
financial condition.

The  aesthetic  equipment  market  is  characterized  by  rapid  innovation.  Our  inability  to  develop  and/or  acquire  new  products  and  services,  obtain  regulatory
clearance and maintain regulatory compliance, market new products successfully, and identify new markets for our technology may cause us to fail to compete
effectively.

The aesthetic energy-based treatment equipment and hair restoration markets are subject to continuous technological development and product innovation. If we do
not continue to innovate and develop new products, services and applications, our competitive position will likely deteriorate as other companies successfully design
and  commercialize  new  products,  applications  and  services  or  enhancements  to  current  products.  To  continue  to  grow  in  the  future,  we  must  continue  to  develop
and/or acquire new and innovative aesthetic and medical products, services and applications, identify new markets, and successfully launch any newly developed or
acquired product offerings.

To successfully expand our product and service offerings, we must, among other things:

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develop or otherwise acquire new products that either add to, or significantly improve, our current product offerings;

obtain regulatory clearance for and adhere to regulatory requirements relating to new products;

convince existing and prospective customers that our product offerings are an attractive revenue-generating addition to their practice;

sell our product offerings to a broad customer base;

identify new markets and alternative applications for our technology;

protect existing and future products with defensible intellectual property; and

satisfy and maintain all regulatory requirements for commercialization.

Historically, product introductions have been a significant component of our financial performance. To be successful in the medical aesthetics industry, we believe we
need to continue to innovate. Our business strategy is based, in part, on our expectation that we will continue to increase or enhance our product offerings. We need to
continue to devote substantial research and development resources to introduce new products, which can be costly and time-consuming to our organization.

We also believe that, to increase revenue from sales of new products, we need to continue to develop our clinical support, further expand and nurture relationships
with  industry  thought  leaders,  and  increase  market  awareness  of  the  benefits  of  our  new  products.  However,  even  with  a  significant  investment  in  research  and
development,  we  may  be  unable  to  continue  to  develop,  acquire  or  effectively  launch  and  market  new  products  and  technologies  regularly,  or  at  all.  If  we  fail  to
successfully innovate and commercialize new products or enhancements, our business may be harmed.

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We may be unsuccessful in penetrating certain international markets through majority-owned subsidiary arrangements with local partners.

We have established several majority-owned subsidiaries in international markets as part of our international growth strategy. Although we select our local partners
based on demonstrated experience and expertise in the local aesthetic market, the nature of our arrangements with local partners requires us to share control with
unaffiliated third parties. We may not be able to identify local partners with the requisite experience and expertise in their local markets or successfully negotiate an
agreement  with  such  local  partners.  Moreover,  the  ability  of  these  subsidiaries  to  execute  their  business  plans  depends  on  the  local  partners  fulfillment  of  their
obligations.  If  local  partners  fail  to  fulfill  their  obligations  to  our  satisfaction,  our  financial  results  could  be  adversely  affected,  and  we  may  be  required  to  either
increase our level of commitment to the subsidiary and dedicate additional resources or divest our interest in the subsidiary. Although our agreements with our local
partners generally allow us control over business operations, differences in views could also result in delayed execution of the subsidiary’s business plan. If these
differences cause a subsidiary to deviate from our business plan, our results of operations could be adversely affected.

We may be unsuccessful in expanding and managing our direct sales and marketing forces effectively.

We rely on our own direct sales force and in-house marketing department to sell our systems and services in North America and in international markets. In order to
meet our anticipated sales objectives, we expect to continue to grow our global sales and marketing organization over the next several years. There are significant
risks involved in building and managing a sales and marketing organization, including risks related to our ability to:

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hire qualified individuals as needed;

generate sufficient leads within our target customer group for our sales force;

provide adequate training for the effective sale and marketing of our systems and services;

retain and motivate our direct sales and marketing professionals;

effectively oversee geographically dispersed sales and marketing teams; and

work successfully with local partners of our majority-owned subsidiaries.

Our failure to adequately address these risks could have a material adverse effect on our ability to increase sales and use of our systems and services, which would
cause our revenues to be lower than expected and harm our results of operations.

We depend on third-party distributors to market and sell our systems in certain markets.

In addition to a direct sales and marketing forces, we currently depend on third-party distributors to sell, market, and service our systems in certain markets outside of
North America and to train our customers in these markets. For the years ended December 31, 2020 and 2019, we generated 7% and 6%, respectively, of our systems
revenues from sales made through third-party distributors. Our agreements with third-party distributors set forth minimum quarterly purchase commitments required
for each distributor and provide the distributor the right to distribute its systems within a designated territory. As we continue to expand into new markets outside of
North America, we will need to engage additional third-party distributors which exposes us to a number of risks, including:

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the lack of day-to-day control over the activities of third-party distributors;

third-party distributors may not commit the necessary resources to market, sell, train, support and service our systems to the level of our expectations;

third-party distributors may emphasize the sale of third-party products over our products;

third-party distributors may not be as selective as we would be in choosing customers to purchase our systems or as effective in training physicians in
marketing and patient selection;

third-party distributors may violate applicable laws and regulations, which may limit our ability to sell products in certain markets; and

disagreements  with  our  distributors  that  could  require  or  result  in  costly  and  time-consuming  litigation  or  arbitration,  which  we  could  be  required  to
conduct in jurisdictions in which we are not familiar with the governing law.

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Our  expanded  use  of  social  media  platforms  presents  new  risks  and  challenges,  which,  if  not  managed  properly,  could  have  a  material  adverse  effect  on  our
business, financial condition and results of operations.

We have implemented a robust business to business and business to customer public relations outreach strategy that incorporates both digital media and top national
publications. In addition, as part of our practice enhancing services, we provide customers with post sale marketing and practice management support to assist the
growth of their practices. Negative posts or comments about us or any of our brands on any social networking website could seriously damage our reputation. In
addition,  the  inappropriate  use  of  certain  media  vehicles  could  cause  brand  damage  or  information  leakage  or  could  lead  to  legal  implications  from  the  improper
collection and/or dissemination of personally identifiable information.

Economic and other risks associated with international sales and operations could adversely affect our business.

Sales in markets outside of the United States accounted for approximately 56% of our revenue for the year ended December 31, 2020 and 57% of our revenue for the
year ended December 31, 2019. In addition, the majority of our research and development activities and the manufacture of our systems are located outside of the
United States. As a result of our international business, we are subject to a number of risks, including:

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difficulties in staffing and managing our international operations;

increased competition as a result of more products and procedures receiving regulatory approval or otherwise free to market in international markets;

longer accounts receivable payment cycles and difficulties in collecting accounts receivable;

reduced or varied protection for intellectual property rights in some countries;

import and export restrictions, trade regulations, and non-U.S. tax laws;

fluctuations in currency exchange rates;

foreign certification and regulatory clearance or approval requirements;

customs clearance and shipping delays;

political, social, and economic instability abroad, terrorist attacks, and security concerns in general and uncertainties related to the coronavirus;

preference for locally manufactured products;

potentially adverse tax consequences, including the complexities of foreign value-added tax systems, tax inefficiencies related to our corporate structure,
and restrictions on the repatriation of earnings;

the burdens of complying with a wide variety of foreign laws and different legal standards; and

increased financial accounting and reporting burdens and complexities.

If one or more of these risks were realized, it could require us to dedicate significant financial and management resources, and our results of operations and financial
condition could be adversely affected.

The success of our hair restoration business depends upon the success of the ARTAS® System and ARTAS® iX System, which has a limited commercial history.
If we are unsuccessful in developing the market for robotic hair restoration or the market acceptance for the ARTAS® System and ARTAS® iX System fails to
grow significantly, our business and future prospects will be negatively impacted.

We commenced commercial sales of the ARTAS® System for hair follicle dissection in the United States in 2011. Consequently, we lack the breadth of published
long-term clinical data supporting the safety and efficacy of the ARTAS® System and the benefits it offers that might have been generated in connection with other
hair restoration techniques. As a result, physicians may be slow to adopt the ARTAS® System, we may not have comparative data that our competitors have or are
generating, and we may be subject to greater regulatory and product liability risks. If we choose to, or are required to, conduct additional studies, such studies or
experience could slow the market adoption of the ARTAS® System by physicians and significantly reduce our ability to achieve expected revenue from this system.

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Our success in the hair restoration market depends on the acceptance among physicians and patients of the ARTAS® and ARTAS® iX Systems as the preferred system
for performing hair restoration surgery. Acceptance of the ARTAS® and ARTAS®  iX  Systems  by  physicians  is  significantly  dependent  on  our  ability  to  convince
physicians  of  the  benefits  of  the  ARTAS®  and  ARTAS®  iX  Systems  to  their  practices  and,  accordingly,  develop  the  market  for  robotic-assisted  hair  restoration
surgery. Acceptance of the ARTAS® procedure by patients is equally important as patient demand will influence physicians to offer the ARTAS® procedure, and the
degree of market acceptance of the ARTAS® and ARTAS® iX Systems by physicians and patients is unproven. We believe that market acceptance of the ARTAS®
and ARTAS® iX Systems will depend on many factors, including:

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the perceived advantages or disadvantages of the ARTAS® and ARTAS® iX Systems relative to other hair restoration products and treatments;

the safety and efficacy of the ARTAS® and ARTAS® iX Systems relative to other hair restoration products and treatments;

the price of the ARTAS® and ARTAS® iX Systems relative to other hair restoration products and treatments;

our success in expanding and integrating our hair restoration sales and marketing organization;

the effectiveness of our marketing, advertising, and commercialization initiatives;

our success in adding new functionalities to the ARTAS® and ARTAS® iX Systems and enhancing existing functions; and

our ability to obtain regulatory clearance to market the ARTAS® and ARTAS® iX Systems for additional treatment indications in the United States.

Further, the ARTAS® iX System, which was launched in July 2018, includes our recently cleared robotic implantation functionality. As this functionality is relatively
new, it is possible that it could include defaults, “bugs” or present other technical issues which could prompt potential physician customers to delay their purchase of
the ARTAS® iX System or could prompt physicians that have purchased the ARTAS® iX System to either return or not utilize the system.

We cannot assure you that the ARTAS® System or ARTAS® iX System will achieve broad market acceptance among physicians and patients. As we expect to derive
a significant portion of our revenue in the hair restoration market from ARTAS® and ARTAS® iX Systems sales, servicing and procedure-based fees, any failure of
this product to satisfy physician or patient demand or to achieve meaningful market acceptance will harm our business and future prospects.

Our inability to effectively compete with competitive hair restoration treatments or procedures may prevent us from achieving significant market penetration in
the hair restoration market or improving our operating results.

We designed the ARTAS® System to assist physicians in performing follicular unit extraction surgery. Demand for the ARTAS® Systems and ARTAS® procedures
could be limited by other products and technologies. Competition to address hair loss comes from various sources, including:

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therapeutic options including Rogaine, which is applied topically, and Propecia, which is ingested, both of which have been approved by the FDA;

non-surgical options, such as wigs, hair-loss concealer sprays and similar products; and

other surgical alternatives, including hair transplantation surgery using the strip surgery method or using manual hand-held devices.

Surgical alternatives to the ARTAS® and ARTAS® iX Systems may be able to compete more effectively than the ARTAS® procedure in established practices with
trained staff and workflows built around performing these surgical alternatives. Practices experienced in offering FUT Strip Surgery or manual FUE using hand-held
devices may be reluctant to incorporate or convert their practices to offer ARTAS® procedures due to the effort involved to make such changes.

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These alternative options may be able to provide satisfactory results for male hair loss, generally at a lower cost to the patient than the ARTAS® and ARTAS® iX
Systems. As a result, if patients choose these competitive alternatives, our results of operation could be adversely affected.

We are the subject of purported class action lawsuits, and additional litigation may be brought against us in the future.

Between May 23, 2018 and June 11, 2019, four putative shareholder class actions complaints were filed against us, certain of our former officers and directors, certain
of our venture capital investors, and the underwriters of our IPO. Two of these complaints, Wong v. Restoration Robotics, Inc., et al., No. 18CIV02609, and Li v.
Restoration Robotics, Inc., et al., No. 19CIV08173 (together, the “State Actions”), were filed in the Superior Court of the State of California, County of San Mateo,
and assert claims under Sections 11, 12(a)(2) and 15 of the Securities Act of 1933, or the Securities Act. The other two complaints, Guerrini v. Restoration Robotics,
Inc.,  et  al.,  No.  5:18-cv-03712-EJD  and  Yzeiraj  v.  Restoration  Robotics,  Inc.,  et  al.,  No.  5:18-cv-03883-BLF  (together,  the  “Federal  Actions”),  were  filed  in  the
United States District Court for the Northern District of California and assert claims under Sections 11 and 15 of the Securities Act. The complaints all allege, among
other things, that our Registration Statement filed with the SEC on September 1, 2017 and the Prospectus filed with the SEC on October 13, 2017 in connection with
our  IPO  were  inaccurate  and  misleading,  contained  untrue  statements  of  material  facts,  omitted  to  state  other  facts  necessary  to  make  the  statements  made  not
misleading and omitted to state material facts required to be stated therein. The complaints seek unspecified monetary damages, other equitable relief and attorneys’
fees and costs.

In  addition  to  the  State  and  Federal  Actions,  on  July  11,  2019,  a  verified  shareholder  derivative  complaint  was  filed  in  the  United  States  District  Court  for  the
Northern District of California, captioned Mason v. Rhodes, No. 5:19-cv-03997-NC. The complaint alleges that certain of our former officers and directors breached
their fiduciary duties, have been unjustly enriched and violated Section 14(a) of the Securities Exchange Act of 1934, or the Exchange Act, in connection with our
IPO and our 2018 proxy statement. The complaint seeks unspecified damages, declaratory relief, other equitable relief and attorneys’ fees and costs. On August 21,
2019, the District Court granted the parties’ joint stipulation to stay the Mason action during the pendency of the Federal Actions. On December 15, 2020, the District
Court granted the parties’ further stipulation to stay the Mason action during the pendency of the Federal Action, and the case remains stayed.

While we believe these claims to be without merit, we cannot assure you that additional claims alleging the same or similar facts will not be filed. Any litigation could
result in substantial costs and a diversion of management’s attention and resources. For additional details of the legal proceedings currently affecting the Company,
please see Note 9 “Commitments and Contingencies” to our consolidated financial statements included elsewhere in this report.

We  rely  on  a  limited  number  of  third-party  contract  manufacturers  for  the  production  of  our  systems  and  only  have  contracts  with  certain  suppliers  for  the
components used in our systems. The failure of these third parties to perform could adversely affect our ability to meet demand for our systems in a timely and
cost effective manner.

We rely on third-party contract manufacturers in Karmiel, Israel, Mazet, France, Weston, Florida and San Jose, California for the manufacture of the majority of our
systems.  Other  than  with  respect  to  the  ARTAS® iX  System  and  diode  stacks  for  certain  of  our  devices,  the  majority  of  the  components  used  in  our  systems  are
available off the shelf and we do not rely on any single supplier, and as a result we do not have any long-term supply agreements for these components. Our reliance
on third-party contract manufacturers and suppliers involves a number of risks, including, among other things:

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contract manufacturers or suppliers may fail to comply with regulatory requirements or make errors in manufacturing that could negatively affect the
efficacy or safety of our systems or cause delays in shipments of our systems;

we  or  our  contract  manufacturers  or  suppliers  may  not  be  able  to  respond  to  unanticipated  changes  in  customer  orders,  and  if  orders  do  not  match
forecasts, we or our contract manufactures may have excess or inadequate inventory of materials and components;

we or our contract manufacturers and suppliers may be subject to price fluctuations due to a lack of long-term supply arrangements for key components;

we  or  our  contract  manufacturers  and  suppliers  may  lose  access  to  critical  services  and  components,  resulting  in  an  interruption  in  the  manufacture,
assembly and shipment of our systems;

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we may experience delays in delivery by our contract manufacturers and suppliers due to changes in demand from us or their other customers;

fluctuations in demand for systems that our contract manufacturers and suppliers manufacture for others may affect their ability or willingness to deliver
components to us in a timely manner;

our suppliers or those of our contract manufacturers may wish to discontinue supplying components or services to us for risk management reasons;

we may not be able to find new or alternative components or reconfigure our system and manufacturing processes in a timely manner if the necessary
components become unavailable; and

our contract manufacturers and suppliers may encounter financial hardships unrelated to our demand, which could inhibit their ability to fulfill its orders
and meet our requirements.

If  any  of  these  risks  materialize,  they  could  significantly  increase  our  costs  and  effect  our  ability  to  meet  demand  for  our  systems.  If  we  are  unable  to  satisfy
commercial demand for our systems in a timely manner, our ability to generate revenue would be impaired, market acceptance of our systems and our reputation
could  be  adversely  affected,  and  customers  may  instead  purchase  or  use  our  competitors’  products.  In  addition,  we  could  be  forced  to  secure  new  or  alternative
contract manufacturers or suppliers. Securing a replacement contract manufacturer or supplier could be difficult. The introduction of new or alternative manufacturers
or suppliers also may require design changes to our medical device products that are subject to the FDA and other regulatory clearances or approvals, or a new or
revised CE Certificate of Conformity. We may also be required to assess the new manufacturer’s compliance with all applicable regulations and guidelines, which
could further impede our ability to manufacture our systems in a timely manner. As a result, we could incur increased production costs, experience delays in deliveries
of our systems, suffer damage to our reputation, and experience an adverse effect on our business and financial results.

We rely on a single third-party manufacturer for the manufacturing of the reusable procedure kits, disposable procedure kits and spare procedures kits used with
the ARTAS® System and the ARTAS® iX System.

NPI produces reusable procedure kits, disposable procedure kits and spare kits used with the ARTAS® System and ARTAS® iX System. If the operations of NPI are
interrupted or if it is unable or unwilling to meet our delivery requirements due to capacity limitations or other constraints, we may be limited in our ability to fulfill
new customer kit orders required for use with the existing ARTAS® System and ARTAS® iX System. Any change to another contract manufacturer would likely
entail significant delay, require us to devote substantial time and resources, and could involve a period in which our products could not be produced in a timely or
consistently high-quality manner, any of which could harm our reputation and results of operations.

We have a manufacturing agreement for consumables with NPI for the supply of consumable products, including reusable procedure kits, disposable procedure kits
and spare procedure kits used with the ARTAS® System and ARTAS® iX System, pursuant to which we make purchases on a purchase order basis. The agreement is
effective for an initial term of two years and will continue to automatically renew for additional twelve-month periods, subject to either party’s right to terminate the
agreement upon 180 days advance notice during the initial term if our quarterly forecasted demand falls below 75% of our historical forecasted demand for the same
period in the previous year or upon 120 days’ advance notice after the initial term.

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In addition, our reliance on NPI involves a number of other risks, including, among other things, that:

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our various procedure kits may not be manufactured in accordance with agreed upon specifications or in compliance with regulatory requirements, or its
manufacturing facilities may not be able to maintain compliance with regulatory requirements, which could negatively affect the safety or efficacy of our
procedure kits, cause delays in shipments of our procedure kits, or require us to recall procedure kits previously delivered to customers or subject us to
enforcement actions by regulatory agencies;

we may not be able to respond in a timely manner to unanticipated changes in customer orders, and if orders do not match forecasts, we may have excess
or inadequate inventory of materials and components;

we may be subject to price fluctuations when a supply contract is renegotiated or if our existing contract is not renewed;

NPI may wish to discontinue manufacturing and supplying products to us for risk management reasons; and

NPI may encounter financial or other hardships unrelated to our demand for products, which could inhibit its ability to fulfill our orders and meet our
requirements.

If any of these risks materialize, it could significantly increase our costs, our ability to generate net sales would be impaired, market acceptance of our products could
be adversely affected, and customers may instead purchase or use our competitors’ products, which could have a materially adverse effect on our business, financial
condition and results of operations.

Furthermore,  if  we  are  required  to  change  the  manufacturing  of  our  various  procedure  kits,  we  will  be  required  to  verify  that  the  new  manufacturer  maintains
facilities, procedures and operations that comply with our quality and applicable regulatory requirements, which could further impede our ability to manufacture the
procedure kits in a timely manner. Transitioning to a new supplier could be time-consuming and expensive, may result in interruptions in our operations and product
delivery. The occurrence of these events could harm our ability to meet the demand for our products in a timely or cost-effective manner. We cannot assure you that
we will be able to secure alternative equipment and materials and utilize such equipment and materials without experiencing interruptions in our workflow. If we
should encounter delays or difficulties in securing, reconfiguring or revalidating the equipment and components we require for the ARTAS® System and ARTAS® iX
System, including the related consumables, our reputation, business, financial condition and results of operations could be negatively affected.

Pursuant to the Order of the Health Officer of the County of Santa Clara directing all individuals to shelter-in-place, which was issued on March 16, 2020, in response
to impact of COVID-19 pandemic (as updated, the “Order”), we were unable to access our facility in San Jose or NPI’s facility until June 1, 2020. As a result, we
were  unable  to  manufacture  sufficient  ARTAS®  procedure  kits  during  this  period  and  were  limited  to  shipping  procedure  kits  from  existing  inventory.  While  we
currently have access to our San Jose facility and NPI’s facility has re-opened and we are able to manufacture ARTAS® procedure kits, we cannot predict whether
these facilities will be closed again by the Order of the Health Officer of the County of Santa Clara, or California State public health orders in response to the future
COVID-19 developments in the County or State.

If we are unable to manufacture our next generation ARTAS® System, called the ARTAS®  iX  System  in  high-quality  commercial  quantities  successfully  and
consistently to meet demand, our penetration of the hair restoration market will be limited, and our reputation could be harmed.

To manufacture our ARTAS® iX System in the quantities that we believe will be required to meet anticipated market demand, we will need to develop and maintain
sufficient manufacturing capacity, which will involve significant challenges. Historically, we have not manufactured any of our other ARTAS® System products in-
house  or  without  the  contract  manufacturer  involvement.  We  have  been  manufacturing  the  ARTAS®  iX  System  without  a  third-party  contract  manufacturer’s
involvement  for  over  18  months.  The  continuous  development  of  commercial-scale  manufacturing  capabilities  will  require  us  (or  our  contract  manufacturer  for
ARTAS® iX System, if we decide to utilize one on a long-term basis) to invest substantial additional funds and hire and retain the technical personnel who have the
necessary manufacturing experience. We also may become subject to additional, onerous regulatory requirements from the U.S. regulatory agencies as well as foreign
regulatory  agencies.  Neither  we  nor  a  third-party  manufacturer,  if  one  is  utilized,  may  successfully  complete  any  required  increase  to  existing  manufacturing
processes in a timely manner, or at all.

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If we or a contract manufacturer, if one is utilized, are unable to produce the ARTAS® iX System in sufficient quantities to meet anticipated customer demand, our
revenue, business, financial prospects, and reputation would be harmed. The limited experience we have, or a third-party manufacturer may have, if one is utilized, in
producing the ARTAS® iX System may also result in quality issues, and possibly result in product recalls. Manufacturing delays related to quality control could harm
our reputation and decrease our revenue. Any recall could be expensive and generate negative publicity, which could impair our ability to market the ARTAS® iX
System and procedures and further affect our results of operations.

Both  our  manufacturing  of  certain  of  our  systems  and  NPI’s  manufacturing  of  the  ARTAS® procedure kits are dependent upon third-party suppliers and, in
some cases, sole suppliers, for the majority of our components, subassemblies and materials, making us vulnerable to supply shortages and price fluctuations,
which could harm our business.

We  and  NPI,  as  the  case  may  be,  rely  on  several  sole  source  suppliers,  including  Kuka  Robotics,  Inc.,  FLIR  Integrated  Imaging  Solutions  Inc.  and  3D-CAM
International Corporation, for certain components of the ARTAS® iX System, reusable procedure kits, disposable procedure kits and spare procedure kits. We also
rely on other suppliers for some of the components used to manufacture our other devices. These suppliers may be unwilling or unable to supply components of these
systems to us or NPI reliably and at the levels we anticipate or require meeting demand for our products. For us to be successful, our suppliers must be able to provide
products and components in substantial quantities, in compliance with regulatory requirements, in accordance with agreed upon specifications, at acceptable costs and
on a timely basis. An interruption in our commercial operations could occur if we encounter delays or difficulties in securing these components, and if we cannot then
obtain an acceptable substitute. We source a number of components used in the manufacture of our systems from China; the potential re-emergence of the coronavirus
could make access to our existing supply chain difficult or impossible and could materially impact our business, and any disruption in the chain of supply may result
in manufacturing delays and inventory shortages. If we are required to transition to new third-party suppliers for certain components of our systems or our ARTAS®
procedure kits, we believe that there are only a few such suppliers that can supply the necessary components. A supply interruption, price fluctuation or an increase in
demand beyond our current suppliers’ capabilities could harm our ability to manufacture our systems and NPI’s ability to manufacture our ARTAS® procedure kits
until new sources of supply are identified and qualified. In addition, the use of components or materials furnished by these alternative suppliers could require us to
alter our operations.

Our reliance on these suppliers subjects us to a number of risks that could harm our reputation, business, and financial condition, including, among other things:

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interruption of supply resulting from modifications to or discontinuation of a supplier’s operations;

delays in product shipments resulting from uncorrected defects, reliability issues, or a supplier’s variation in a component;

a lack of long-term supply arrangements for key components with our suppliers;

inability to obtain adequate supply in a timely manner, or to obtain adequate supply on commercially reasonable terms;

difficulty and cost associated with locating and qualifying alternative suppliers for our components in a timely manner;

production delays related to the evaluation and testing of products from alternative suppliers, and corresponding regulatory qualifications;

delay in delivery due to our suppliers prioritizing other customer orders over ours;

damage to our reputation caused by defective components produced by our suppliers;

increased cost of our warranty program due to product repair or replacement based upon defects in components produced by our suppliers; and

fluctuations in delivery by our suppliers due to changes in demand from us or their other customers.

Where practicable, we are seeking, or intending to seek, second-source manufacturers for certain of our components. However, we cannot provide assurance that we
will be successful in establishing second-source manufacturers or that the second-source manufacturers will be able to satisfy commercial demand for our systems.

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If any of these risks materialize, costs could significantly increase and our ability to meet demand for our products could be impacted. If we are unable to satisfy
commercial demand for our systems in a timely manner, our ability to generate revenue from these systems would be impaired.

We forecast sales to determine requirements for components and materials used in our systems and if our forecasts are incorrect, we may experience delays in
shipments or increased inventory costs.

We keep limited materials, components and finished products on hand. To manage our operations, with third-party contract manufacturers and suppliers, we forecast
anticipated  system  orders  and  material  requirements  to  predict  our  inventory  needs  and  enter  into  purchase  orders  on  the  basis  of  these  requirements.  Several
components of our systems require significant order lead time. As our business continues to expand and if our needs for components and materials increases beyond
our estimates, our manufacturers and suppliers may be unable to meet our demand. In addition, if we underestimate our component and material requirements, we
may have inadequate inventory, which could interrupt, delay, or prevent delivery of our systems. In contrast, if we overestimate our requirements, we may have excess
inventory, which would increase use of our working capital. Any of these occurrences would negatively affect our financial condition and the level of satisfaction our
customers have with our business.

Although we actively train our customers on the use of our systems and post-treatment care, misuse by the operator of our systems may result in adverse results
and may subject us to liability or otherwise harm our reputation and our business.

We and our independent distributors market and sell our systems to physicians and other customers. In the United States and certain international markets, subject to
local regulations, physician customers can generally allow nurse practitioners, technicians and other non-physicians to perform aesthetic procedures using our systems
under  their  direct  supervision.  Although  we  and  our  distributors  provide  training  on  the  use  of  our  systems  as  well  as  the  proper  post-treatment  care,  we  do  not
supervise the procedures performed with our systems, nor can we be certain that physicians are directly supervising procedures according to our recommendations.
The  potential  misuse  of  our  systems  or  failing  to  adhere  to  operating  guidelines  can  cause  skin  damage  and  underlying  tissue  damage,  which  could  harm  the
reputation of our systems and expose us to costly product liability litigation. In addition, patients may not comply with post-treatment guidelines, which could also
lead to adverse results and subject us to claims by patients.

Product liability suits could be brought against us for defective design, labeling, material, workmanship, or software or misuse of our systems, and could result in
expensive and time-consuming litigation, payment of substantial damages, an increase in our insurance rates and substantial harm to our reputation.

If our systems are defectively designed, manufactured, or labeled, contain defective components or software, or are misused, we may become subject to substantial
and costly litigation by our customers or their patients. For example, if a patient is injured or suffers unanticipated adverse events after undergoing a procedure using
one of our systems, or if system operating guidelines are found to be inadequate, we may be subject to product liability claims. Claims could also be asserted under
state  consumer  protection  acts.  If  we  cannot  successfully  defend  ourselves  against  product  liability  claims,  we  may  incur  substantial  liabilities.  Even  successful
defense would require significant financial and management resources. Regardless of the merits or eventual outcome, product liability claims may result in:

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decreased demand for our systems, or any future systems or services;

damage to our reputation;

withdrawal of clinical trial participants;

costs to defend the related litigation;

a diversion of management’s time and our resources;

substantial monetary awards to customers, patients or clinical trial participants;

regulatory investigations, product recalls, withdrawals or labeling, marketing or promotional restrictions;

loss of revenue; and

the inability to commercialize future products.

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We currently have product liability insurance, but any claim that may be brought against us could result in a court judgment or settlement in an amount that is not
covered, in whole or in part, by our insurance or that is in excess of the limits of our insurance coverage. Our insurance policies also have various exclusions and
deductibles, and we may be subject to a product liability claim for which we have no coverage. We will have to pay any amounts awarded by a court or negotiated in a
settlement  that  exceed  our  coverage  limitations  or  that  are  not  covered  by  our  insurance,  and  we  may  not  have,  or  be  able  to  obtain,  sufficient  funds  to  pay  such
amounts. Moreover, in the future, we may not be able to maintain insurance coverage at a reasonable cost or in sufficient amounts to protect us against losses.

Third parties may attempt to reverse engineer or produce counterfeit versions of our systems which may negatively affect our reputation, or harm patients and
subject us to product liability claims.

Third parties have sought in the past, and in the future may seek, to reverse engineer or develop counterfeit products that are substantially similar or compatible with
our systems and available to practitioners at lower prices than our own. Practitioners may be able to make unauthorized use of our systems’ technology. In addition, if
copies of products that have been reverse engineered or counterfeit products are used with or in place of our own, we could be subject to product liability claims
resulting from the use of damaged or defective goods and suffer damage to our reputation.

Security breaches and other disruptions could compromise our information and expose us to liability.

In the ordinary course of our business and to the extent necessary, we rely on software to control the ongoing use of our systems, collect, and aggregate diagnostic
data,  and  collect  and  store  sensitive  data,  including  intellectual  property  and  proprietary  business  information,  and  certain  personally  identifiable  information  of
customers, distributors, consultants and employees in our data centers and on our networks. The secure processing, maintenance, and transmission of this information
is important to our operations and business strategy. We have established physical, electronic, and policy measures to secure our systems in an attempt to prevent a
system breach and the theft of data we collect, and we rely on commercially available systems, software, tools, and monitoring in our effort to provide security for our
information  technology  systems  and  the  digital  information  we  collect,  process,  transmit  and  store.  Despite  our  security  measures,  our  information  technology
systems and related infrastructure, and those of our current and any future collaborators, contractors, and consultants and other third parties on which we rely, may be
vulnerable to attacks by computer viruses, malware, hackers, or breaches due to malfeasance, employee or contractor error, telecommunication or electrical failures,
terrorism or other created or natural disasters. The costs to us to mitigate network security problems, bugs, viruses, worms, malicious software programs and security
vulnerabilities could be significant, and while we have implemented security measures to protect our data security and information technology systems, our efforts to
address these problems may not be successful, and these problems could result in unexpected interruptions, delays, cessation of service and other harm to our business
and our competitive position. Moreover, if a computer security breach affects our systems or results in the unauthorized release of personally identifiable information,
our  reputation  could  be  materially  damaged.  In  addition,  such  a  breach  may  require  notification  to  governmental  agencies,  the  media,  or  individuals  pursuant  to
various federal and state privacy and security laws, if applicable. We could also be exposed to a risk of loss or litigation and potential liability, which could materially
adversely affect our business, results of operations and financial condition.

The clinical trial process required to obtain regulatory clearances or approvals is lengthy and expensive with uncertain outcomes and could result in delays in
new product introductions.

In  order  to  obtain  510(k)  clearance  for  certain  of  our  systems,  we  were  required  to  conduct  clinical  trials,  and  we  expect  to  conduct  clinical  trials  in  support  of
marketing  authorization  for  future  products  and  product  enhancements.  Conducting  clinical  trials  is  a  complex  and  expensive  process,  can  take  many  years,  and
outcomes are inherently uncertain. We may suffer significant setbacks in clinical trials, even after earlier clinical trials showed promising results, and failure can occur
at  any  time  during  the  clinical  trial  process.  Any  of  our  products  may  malfunction  or  may  produce  undesirable  adverse  effects  that  could  cause  us  or  regulatory
authorities to interrupt, delay or halt clinical trials. We, the FDA, or another regulatory authority may suspend or terminate clinical trials at any time to avoid exposing
trial participants to unacceptable health risks.

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Successful  results  of  pre-clinical  studies  are  not  necessarily  indicative  of  future  clinical  trial  results,  and  predecessor  clinical  trial  results  may  not  be  replicated  in
subsequent  clinical  trials.  Additionally,  the  FDA  may  disagree  with  our  interpretation  of  the  data  from  our  pre-clinical  studies  and  clinical  trials,  or  may  find  the
clinical trial design, conduct or results inadequate to prove safety or efficacy, and may require us to pursue additional pre-clinical studies or clinical trials, which could
further delay the clearance or approval of our products. The data we collect from our pre-clinical studies and clinical trials may not be sufficient to support the FDA
clearance or approval, and if we are unable to demonstrate the safety and efficacy of our future products in our clinical trials, we will be unable to obtain regulatory
clearance or approval to market our products.

In addition, we may estimate and publicly announce the anticipated timing of the accomplishment of various clinical, regulatory and other product development goals,
which are often referred to as milestones. These milestones could include the obtainment of the right to affix the CE Mark in the European Union; the submission to
the FDA of an investigational device exemption, or IDE, application to commence a pivotal clinical trial for a new product; the enrollment of patients in clinical trials;
the  release  of  data  from  clinical  trials;  and  other  clinical  and  regulatory  events.  The  actual  timing  of  these  milestones  could  vary  dramatically  compared  to  our
estimates, in some cases for reasons beyond our control. We cannot assure you that we will meet our projected milestones and if we do not meet these milestones as
publicly announced, the commercialization of our products may be delayed and, as a result, our stock price may decline.

Delays in the commencement or completion of clinical testing could significantly affect our product development costs. We do not know whether planned clinical
trials will begin on time, need to be redesigned, enroll an adequate number of patients in a timely manner or be completed on schedule, if at all. The commencement
and completion of clinical trials can be delayed or terminated for a number of reasons, including delays or failures related to:

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the FDA or comparable foreign regulatory authorities disagreeing as to the design or implementation of our clinical studies;

obtaining regulatory approval to commence a clinical trial;

reaching agreement on acceptable terms with prospective clinical research organizations, or CROs, and trial sites, the terms of which can be subject to
extensive negotiation and may vary significantly among different CROs and trial sites;

manufacturing sufficient quantities of a product for use in clinical trials;

obtaining institutional review board, or IRB, or ethics committees’ approval to conduct a clinical trial at each prospective site;

recruiting and enrolling patients and maintaining their participation in clinical trials;

having clinical sites observe trial protocol or continue to participate in a trial;

addressing any patient safety concerns that arise during the course of a clinical trial;

addressing any conflicts with new or existing laws or regulations; and

adding a sufficient number of clinical trial sites.

Patient enrollment in clinical trials and completion of patient follow-up depend on many factors, including the size of the patient population, the nature of the trial
protocol, the proximity of patients to clinical sites, the eligibility criteria for the clinical trial, patient compliance, competing clinical trials and clinicians’ and patients’
perceptions as to the potential advantages of the product being studied in relation to other available therapies, including any new treatments that may be cleared or
approved for the indications we are investigating. For example, patients may be discouraged from enrolling in our clinical trials if the trial protocol requires them to
undergo extensive post-treatment procedures or follow-up to assess the safety and efficacy of a product, or they may be persuaded to participate in contemporaneous
clinical trials of a competitor’s product. In addition, patients participating in our clinical trials may drop out before completion of the trial or suffer adverse medical
events  unrelated  to  our  products.  Delays  in  patient  enrollment  or  failure  of  patients  to  continue  to  participate  in  a  clinical  trial  may  delay  commencement  or
completion of the clinical trial, cause an increase in the costs of the clinical trial and delays, or result in the failure of the clinical trial.

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We could also encounter delays if the FDA  concluded  that  our  financial  relationships  with  our  principal  investigators  resulted  in  a  perceived  or  actual  conflict  of
interest that may have affected the interpretation of a study, the integrity of the data generated at the applicable clinical trial site or the utility of the clinical trial itself.
Principal investigators for our clinical trials may serve as scientific advisors or consultants to us from time to time and receive cash compensation and/or stock options
in connection with such services. If these relationships and any related compensation to or ownership interest by the clinical investigator carrying out the study result
in perceived or actual conflicts of interest, or the FDA concludes that the financial relationship may have affected interpretation of the study, the integrity of the data
generated at the applicable clinical trial site may be questioned and the utility of the clinical trial itself may be jeopardized, which could result in the delay or rejection
of our marketing application by the FDA. Any such delay or rejection could prevent us from commercializing any of our products in development.

Furthermore, clinical trials may also be delayed because of ambiguous or negative interim results. In addition, a clinical trial may be suspended or terminated by us,
the FDA, the IRB overseeing the clinical trial at issue, the Data Safety Monitoring Board for such trial, any of our clinical trial sites with respect to that site, or other
regulatory authorities due to several factors, including:

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failure to conduct the clinical trial in accordance with applicable regulatory requirements or our clinical protocols;

inspection of the clinical trial operations or trial sites by the FDA or other regulatory authorities resulting in the imposition of a clinical hold;

inability of a clinical investigator or clinical trial site to continue to participate in the clinical trial;

unforeseen safety issues or adverse side effects;

failure to demonstrate a benefit from using the product; and

lack of adequate funding to continue the clinical trial.

Additionally, changes in regulatory requirements and guidance may occur and we may need to amend clinical trial protocols to reflect these changes. Amendments
may require us to resubmit our clinical trial protocols to IRBs for reexamination, which may impact the costs, timing or successful completion of a clinical trial. If we
experience delays in completion of, or if we terminate, any of our clinical trials, the commercial prospects for our products may be harmed and our ability to generate
product revenue from these products will be delayed or not realized at all. In addition, any delays in completing our clinical trials will increase our costs, slow down
our  product  development  and  approval  process  and  jeopardize  our  ability  to  commence  product  sales  and  generate  revenue.  Any  of  these  occurrences  may
significantly harm our business, financial condition and prospects significantly. In addition, many of the factors that cause, or lead to, a delay in the commencement or
completion of a clinical trial may also ultimately lead to the denial of regulatory approval of the subject product.

We have increased the size of our company significantly over a short period, and difficulties managing our continued growth could adversely affect our business,
operating results, and financial condition.

We have increased our head count from a few employees in 2009 to 384 full-time employees as of December 31, 2020. Our ability to manage our operations and
growth requires the continued improvement of our operational, financial and management controls and reporting systems and procedures. If we are unable to manage
our  growth  effectively  or  if  we  are  unable  to  attract,  incentivize  and  integrate  additional  highly  qualified  personnel,  our  business,  operating  results,  and  financial
condition may be harmed.

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We depend on skilled and experienced personnel to operate our business effectively. If we are unable to recruit, hire, and retain these employees, our ability to
manage and expand our business will be hampered, which could negatively affect our future revenue and profitability.

We are highly dependent on the skills, experience, and efforts of our executive officers and other key employees. Our success depends in part on our continued ability
to  attract,  retain  and  motivate  highly  qualified  management,  sales  and  marketing,  product  development  and  other  personnel.  The  loss  of  services  of  any  of  these
individuals could delay or prevent enhancement of the execution of our business and the development of future products and services. Although we have entered into
employment agreements with certain members of our senior management team, these agreements do not provide for a fixed term of service.

Competition for qualified personnel in the medical device field is intense due to the limited number of individuals who possess the skills and experience required by
the industry. Our ability to retain skilled employees and our success in attracting and hiring new skilled employees will be a critical factor in determining whether we
will be successful in the future. We will face significant challenges and risks in hiring, training, managing, and retaining sales and marketing, product development,
financial  reporting,  and  regulatory  compliance  employees,  many  of  whom  may  be  geographically  dispersed.  In  addition,  to  the  extent  we  hire  personnel  from
competitors, we may be subject to allegations that they have divulged proprietary or other confidential information, or that their former employers own their research
output. The failure to attract and retain personnel, particularly sales and marketing and product development personnel, could materially harm our ability to compete
effectively and grow our business.

We  have  identified  a  material  weakness  in  our  internal  control  over  financial  reporting  in  the  past  and  if  we  fail  to  maintain  proper  and  effective  internal
controls, our ability to produce accurate and timely financial statements could be impaired, which could harm our operating results, our ability to operate our
business and investors’ views of the Company.

Prior  to  the  Merger,  Venus  Concept  Ltd.  was  a  private  company.  The  Merger,  as  more  fully  described  under  Note  1  “Nature  of  Operations”  in  the  notes  to  our
consolidated financial statements included elsewhere in this report, has been accounted for as a reverse acquisition with Venus Concept Ltd. as the acquiring company
for accounting purposes, and the Company as the legal acquirer. As a result, upon consummation of the Merger, the historical financial statements of Venus Concept
Ltd. became the historical financial statements of the combined organization. As a private company, Venus Concept Ltd. has not historically prepared public company
level financial statements. In connection with our preparation and the audit of our consolidated financial statements as of December 31, 2018 and 2017, and for the
years then ended, we identified a material weakness related to lack of centralized procedures or a technology solution that would ensure appropriate lessor accounting
processes and enable the accurate and timely preparation of financial statements. A material weakness is a deficiency, or a combination of deficiencies, in internal
control  over  financial  reporting,  such  that  there  is  a  reasonable  possibility  that  a  material  misstatement  of  the  company’s  annual  or  interim  consolidated  financial
statements will not be prevented or detected on a timely basis.

As of December 31, 2020, we have reviewed the key business processes related to collection and evaluation of information relevant to the Company’s subscription
contracts for all of its subsidiaries. We also developed a streamlined, centralized process where all subscription contracts are reviewed consistently in order to identify
any collection risks and ensured that the allowance for doubtful accounts for such contracts as of December 31, 2020 was accurate and complete. These measures
enabled  the  accurate  and  timely  preparation  of  consolidated  financial  statements.  As  a  result,  we  concluded  that  the  material  weakness  associated  with  lessor
accounting process was fully remediated as of December 31, 2020.

Implementing any appropriate changes to our internal controls and continuing to update and maintain internal controls may distract our officers and employees, entail
substantial costs to implement new processes and modify our existing processes and take significant time to complete. If we fail to enhance our internal control over
financial reporting to meet the demands that are placed upon us as a public company, including the requirements of the Sarbanes-Oxley Act, we may be unable to
report our financial results accurately, which could increase operating costs and harm our business, including investors’ perception of our business.

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We or the third parties upon whom we depend on may be adversely affected by earthquakes or other natural disasters and our business continuity and disaster
recovery plans may not adequately protect us from a serious disaster.

Some of our facilities are located in San Jose, California, which in the past has experienced both severe earthquakes and floods. We do not carry earthquake or flood
insurance.  Earthquakes  or  other  natural  disasters  could  severely  disrupt  our  operations,  and  have  a  material  adverse  effect  on  our  business,  results  of  operations,
financial condition and prospects.

If  a  natural  disaster,  power  outage  or  other  event  occurred  that  prevented  us  from  using  all  or  a  significant  portion  of  these  facilities,  that  damaged  critical
infrastructure, such as our manufacturing resource planning for the ARTAS® System and enterprise quality systems, or that otherwise disrupted operations, it may be
difficult for us to achieve our growth strategy for our hair restoration business. The disaster recovery and business continuity plan we have in place are limited and are
unlikely to prove adequate in the event of a serious disaster or similar event. We may incur substantial expenses because of the limited nature of our disaster recovery
and business continuity plans, which, particularly when taken together with our lack of earthquake or flood insurance, could have a material adverse effect on our
business.

Risks Related to Intellectual Property

If we are unable to obtain, maintain, retain and enforce adequate intellectual property rights covering our products and any future products we develop, others
may be able to make, use, or sell products that are substantially the same as ours, which could adversely affect our ability to compete in the market.

Our commercial success is dependent in part on obtaining, maintaining, retaining and enforcing our intellectual property rights, including our patents and the patents
we exclusively license. If we are unable to obtain, maintain, retain and enforce sufficiently broad intellectual property protection covering our products and any other
products we develop, others may be able to make, use, or sell products that are substantially the same as our products without incurring the sizeable development and
licensing costs that we have incurred, which would adversely affect our ability to compete effectively in the market.

We have obtained and maintained our existing patents, seek to diligently prosecute our existing patent applications, and seek to file patent applications and obtain
additional patents and other intellectual property rights to restrict the ability of others to market products that compete with our current and future products. As of
December 31, 2020, the Company’s patent portfolio was comprised of 107 issued U.S. patents, 11 pending U.S. patent applications, 111 issued foreign counterpart
patents, and 27 pending foreign counterpart patent applications. However, patents may not be issued on any pending or future patent applications we file, the claims
that issue may provide limited or no coverage of its products and technologies, and, moreover, issued patents owned or licensed to us now or in the future may be
found by a court to be invalid or otherwise unenforceable at any time. We may choose to not apply for patent protection or may fail to apply for patent protection on
important technologies or product candidates in a timely fashion. In addition, we may be unable to obtain patents necessary to protect our technology or products due
to prior uses of or claims to similar processes or systems by third parties, or to blocking intellectual property owned by third parties. Even though we have issued
patents, and even if additional patents are issued to us in the future, they may be challenged, narrowed, invalidated, held to be unenforceable or circumvented, which
could limit our ability to prevent competitors from using similar technology or marketing similar products, or limit the length of time our technologies and products
have patent protection. Also, even if our existing and future patents are determined to be valid and enforceable, they may not be drafted or interpreted broadly enough
to prevent others from marketing products and services similar to ours, by easily designing products around our patents or otherwise developing competing products
or technologies. In addition, the ownership or inventorship of one or more of our patents and patent applications may be challenged by one or more parties in one or
more jurisdictions, including in a patent interference or a derivation proceeding in the United States Patent and Trademark Office (“USPTO”), or a similar foreign
governmental  agency  or  during  the  course  of  a  litigation.  If  a  competitor  were  able  to  successfully  design  around  our  patents,  we  may  not  be  able  to  block  such
competition,  and  furthermore  the  competitor’s  products  may  be  more  effective  or  commercially  successful  than  its  products.  In  addition,  our  current  patents  will
eventually expire, or they may otherwise cease to provide meaningful competitive advantage, and we may be unable to adequately develop new technologies and
obtain future patent protection to preserve our competitive advantage or avoid other adverse effects on our business.

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We have a number of foreign patent applications, and while we generally try to pursue patent protection in the jurisdictions in which we do or intend to do significant
business,  the  filing,  prosecuting,  maintaining  and  defending  patents  relating  to  our  current  or  future  products  in  all  countries  throughout  the  world  would  be
prohibitively expensive. Furthermore, the laws of some foreign jurisdictions do not protect intellectual property rights to the same extent as laws in the U.S., and
many  companies  have  encountered  significant  difficulties  in  obtaining,  protecting,  and  defending  such  rights  in  foreign  jurisdictions.  As  a  result,  our  intellectual
property  may  not  provide  us  with  sufficient  rights  to  exclude  others  from  commercializing  products  similar  or  identical  to  its  products  in  various  jurisdictions.
Competitors may use our technologies in jurisdictions where we have not obtained patent protection to develop their own products, and we may be unable to prevent
such  competitors  from  importing  those  infringing  products  into  territories  where  we  do  not  have  patent  protection  or  into  territories  where  we  do  have  patent
protection but there is no prohibition against such importation, or even if such prohibitions exist, the law or related enforcement is not as strong as in the United
States.  These  products  may  compete  with  our  systems  and  our  patents  and  our  other  intellectual  property  rights  may  not  be  effective  or  sufficient  to  prevent
competitors  from  competing  in  those  jurisdictions.  If  we  encounter  such  difficulties  or  are  otherwise  precluded  from  effectively  protecting  and  enforcing  our
intellectual property rights in foreign jurisdictions, our business prospects could be substantially harmed.

Third-party patent applications and patents could significantly reduce the scope of protection of patents owned by or licensed to us and limit our ability to obtain a
meaningful scope of patent protection or market and sell our products or develop, market, and sell future products. In the United States, other parties may attack the
validity of our patents after they issue, in a court proceeding, or in an ex-parte reexamination proceeding or one or more post-grant procedures that were authorized
under the America Invents Act of 2011, that were available commencing on March 16, 2013 such as post-grant review, covered business method review or inter partes
review, in front of the Patent Trial and Appeal Board of the USPTO. The costs of these proceedings could be substantial.

At any given time, we may be involved as either a plaintiff or a defendant in a number of patent infringement actions, the outcomes of which may not be known for
prolonged periods of time. The large number of patents, the rapid rate of new patent applications and issuances, the complexities of the technologies involved, and the
uncertainty  of  litigation  significantly  increase  the  risks  related  to  any  patent  litigation.  Any  potential  intellectual  property  litigation  may  (i)  force  us  to  withdraw
existing products from the market or may be unable to commercialize one or more of our products, (ii) cause us to incur substantial costs, and (iii) could place a
significant strain on our financial resources, divert the attention of management from our core business and harm our reputation.

Even if resolved in our favor, litigation or other legal proceedings relating to intellectual property claims may cause us to incur significant expenses and could distract
our technical and management personnel from their normal responsibilities. In addition, there could be public announcements of the results of hearings, motions or
other interim proceedings or developments, and if securities analysts or investors perceive these results to be negative, it could have a material adverse effect on the
price of our common stock. Finally, any uncertainties resulting from the initiation and continuation of any litigation could have a material adverse effect on our ability
to raise the funds necessary to continue our operations.

In addition, we may indemnify our customers, suppliers and international distributors against claims relating to the infringement of the intellectual property rights of
third  parties  relating  to  our  products,  methods,  and/or  manufacturing  processes.  Third  parties  may  assert  infringement  claims  against  our  customers,  suppliers,  or
distributors. These claims may require us to initiate or defend protracted and costly litigation on behalf of our customers, suppliers, or distributors, regardless of the
merits of these claims. If any of these claims succeed, we may be forced to pay damages on behalf of our customers, suppliers, or distributors or may be required to
obtain licenses for the products they use. If we cannot obtain all necessary licenses on commercially reasonable terms, our customers may be forced to stop using our
products, or our suppliers may be forced to stop providing us with products.

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The legal determinations relating to patent rights afforded to companies in the medical technology and aesthetic product fields can be uncertain and involve
complex legal, factual, and scientific questions, sometimes involving important legal principles which remain uncertain or unresolved, and such uncertainty
could affect the outcome or intellectual property related legal determinations in which we are involved.

Both the U.S. Supreme Court and the U.S. Court of Appeals for the Federal Circuit have made, and will likely continue to make, changes in how the patent laws of
the United States are interpreted. Similarly, foreign courts have made, and will likely continue to make, changes in how the patent laws in their respective jurisdictions
are interpreted. In addition, the U.S. Congress is currently considering legislation that would change certain provisions of U.S. federal patent law. We cannot predict
future changes which U.S. and foreign courts may make in the interpretation of patent laws or changes to patent laws which might be enacted into law by U.S. and
foreign legislative bodies. Those changes may materially affect our patent rights, and our ability to obtain patents in the future.

Prosecution  of  patent  applications,  post-grant  opposition  proceedings,  and  litigation  to  establish  the  validity,  enforceability,  and  scope  of  patents,  assert  patent
infringement claims against others or defend against patent infringement claims by others are expensive and time-consuming. There can be no assurance that, in the
event that claims of any of our patents are challenged by one or more third parties, any court or patent authority ruling on such challenge will determine that such
patent claims are valid and enforceable. An adverse outcome in such litigation or post grant proceeding could cause us to lose associated patent rights and may have a
material adverse effect on our business.

We may not be able to adequately protect our intellectual property rights throughout the world.

Filing, prosecuting and defending patents on our products in all countries throughout the world would be prohibitively expensive. The requirements for patentability
may differ in certain countries, particularly developing countries, and the breadth of patent claims which are allowed can be inconsistent. In addition, the laws of some
foreign countries may not protect our intellectual property rights to the same extent as laws in the United States. Consequently, we may not be able to prevent third
parties from practicing our inventions in all countries outside the United States. Competitors may use our technologies in jurisdictions where we have not obtained
patent protection to develop their own products and, furthermore, may export otherwise infringing products to territories in which we have patent protection that may
not be sufficient to terminate infringing activities.

We do not have patent rights in certain foreign countries in which a market may exist. Moreover, in foreign jurisdictions where we do have patent rights, proceedings
to enforce such rights could result in substantial costs and divert our efforts and attention from other aspects of our business, could put our patents at risk of being
invalidated  or  interpreted  narrowly,  and  our  patent  applications  at  risk  of  not  issuing.  Additionally,  such  proceedings  could  provoke  third  parties  to  assert  claims
against us. We may not prevail in lawsuits that we initiate, and the damages or other remedies awarded, if any, may not be commercially meaningful. Thus, we may
not be able to stop a competitor from marketing and selling in foreign countries products that are the same as or similar to our products, and our competitive position
in the international market would be harmed.

Unauthorized use of our intellectual property may have occurred or may occur in the future. Any reverse engineered or counterfeit products that purport to be our
systems  that  are  currently  in  the  market  or  that  may  be  introduced  in  the  future  may  harm  our  reputation  and  our  sale  of  products.  Moreover,  if  we  commence
litigation to stop or prevent any unauthorized use of our technology that occurs from reverse engineering or counterfeiting of our products, or if we have to defend
allegations of such unauthorized use of a third party’s technology, such litigation would be time-consuming, force us to incur significant costs and divert our attention
and the efforts of its management and other employees.

We depend on certain technologies that are licensed to us. We do not control these technologies and any loss of our rights to them could prevent us from selling
our products.

Our rights to use the technology we license are subject to compliance with the terms of those licenses. In some cases, we do not control the prosecution, maintenance,
or filing of the patents to which we hold licenses, or the enforcement of these patents against third parties. These patents and patent applications are not written by us
or our advisors, and we did not have control over the drafting and prosecution. We cannot be certain that drafting and/or prosecution of the licensed patents and patent
applications by the licensors have been or will be conducted in compliance with applicable laws and regulations or will result in valid and enforceable patents and
other intellectual property rights.

64

 
 
 
 
 
 
 
 
 
 
Our intellectual property agreements with third parties may be subject to disagreements over contract interpretation, which could narrow the scope of our rights
to the relevant intellectual property or technology or increase our financial or other obligations to our licensors.

Certain provisions in our intellectual property agreements may be susceptible to multiple interpretations. The resolution of any contract interpretation disagreement
that  may  arise  could  affect  the  scope  of  our  rights  to  the  relevant  intellectual  property  or  technology  or  affect  financial  or  other  obligations  under  the  relevant
agreement, either of which could have a material adverse effect on our business, financial condition, results of operations and prospects.

In addition, while it is our policy to require our employees and contractors who may be involved in the conception or development of intellectual property to execute
agreements assigning such intellectual property to us, we may be unsuccessful in executing such an agreement with each party who in fact conceives or develops
intellectual property that we regard as our own. Our assignment agreements may not be self-executing or may be breached, and we may be forced to bring claims
against third parties, or defend claims they may bring against us, to determine the ownership of what we regard as our intellectual property.

If our trademarks and trade names are not adequately protected, then we may not be able to build name recognition in our markets of interest and our business
may be adversely affected.

We have trademark registrations and applications in the United States and also in certain foreign countries. Actions taken by us to establish and protect our trademarks
might not prevent imitation of our products or services, infringement of our trademark rights by unauthorized parties or other challenges to our ownership or validity
of  our  trademarks.  If  we  are  unable  to  register  our  trademarks,  enforce  our  trademarks,  or  bar  a  third-party  from  registering  or  using  a  trademark,  our  ability  to
establish name recognition based on our trademarks and compete effectively in our markets of interest may be adversely affected. In addition, our enforcement against
third-party infringers or violators may be expensive and time-consuming, and the outcome is unpredictable and may not provide an adequate remedy.

We  may  become  subject  to  claims  for  remuneration  for  service  invention  rights  by  our  employees,  which  could  result  in  litigation  and  adversely  affect  our
business.

A  significant  portion  of  our  intellectual  property  has  been  developed  by  our  employees  based  in  Israel  in  the  course  of  their  employment  for  Venus  Concept  Ltd.
Under the Israeli Patent Law, 5727-1967 (the “Patent Law”), inventions conceived by employees during and within the scope of employment with an employer are
regarded  as  “service  inventions,”  which  belong  to  the  employer,  absent  a  specific  agreement  between  the  employee  and  employer  giving  the  employee  service
invention rights. The Patent Law also provides that if there is no agreement between an employer and an employee with respect to the employee’s right to receive
compensation for such “service inventions,” the Israeli Compensation and Royalties Committee, a body constituted under the Patent Law, shall determine whether the
employee is entitled to remuneration for his or her service inventions and the scope and conditions for remuneration. While our employees have generally explicitly
waived their right to any additional compensation for their contribution to service invention rights, certain current or former employees may not have signed such
waivers, and we may face claims from current or former employees demanding remuneration in consideration for their contribution to service invention rights, which
may lead to future litigation, which could be costly and could divert management’s attention and we could be required to pay such remuneration.

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Risks Related to Government Regulation

Our devices and our operations are subject to extensive government regulation and oversight both in the United States and abroad, and our failure to comply with
applicable requirements could harm our business.

Certain  of  our  systems  are  regulated  as  medical  devices  subject  to  extensive  regulation  in  the  United  States  and  elsewhere,  including  by  the  FDA  and  its  foreign
counterparts. The FDA and foreign regulatory agencies regulate, among other things, with respect to medical devices:

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design, development and manufacturing;

testing, labeling, content and language of instructions for use and storage;

clinical trials;

product safety;

marketing, sales and distribution;

premarket clearance and approval;

record keeping procedures;

advertising and promotion;

recalls and field safety corrective actions;

post-market surveillance, including reporting of deaths or serious injuries and malfunctions that, if they were to recur, could lead to death or serious
injury;

post-market approval studies; and

product import and export.

The regulations to which we are subject are complex and have tended to become more stringent over time. Regulatory changes could result in restrictions on our
ability to carry on or expand our operations, higher than anticipated costs or lower than anticipated sales.

In the United States, before we can market a new medical device, or a new use of, new claim for or significant modification to an existing product, we must first
receive either clearance under Section 510(k) of the FDCA or approval of a PMA application from the FDA, unless an exemption applies. We consider our Venus
Glow™  and  NeoGraft®  systems  exempt  from  the  FDA’s  510(k)  clearance  requirement.  We  have  obtained  510(k)  clearance  from  the  FDA  for  Venus  Concept’s
Freeze® and Venus Freeze Plus®, Venus Viva® SR, Venus Legacy® BX and Legacy CX, Venus Versa®, Venus Velocity™, Venus Bliss™, Venus Viva® MD, Venus
Epileve™, ARTAS® and ARTAS® iX Systems.

In the 510(k) clearance process, before a device may be marketed, the FDA must determine that a proposed device is “substantially equivalent” to a legally-marketed
“predicate” device, which includes a device that has been previously cleared through the 510(k) process, a device that was legally marketed prior to May 28, 1976
(pre-amendments  device),  a  device  that  was  originally  on  the  United  States.  market  pursuant  to  a  PMA  application  and  later  down-classified,  or  a  510(k)-exempt
device. If a product is not eligible for 510(k) clearance it may require approval of a de novo reclassification petition or a PMA. Both the PMA approval and the 510(k)
clearance  process  can  be  expensive,  lengthy  and  uncertain.  The  FDA’s  510(k)  clearance  process  usually  takes  from  three  to  12  months  but  can  take  longer.  For
products  subject  to  PMA,  the  regulatory  process  generally  takes  from  one  to  three  years  or  even  longer,  from  the  time  the  application  is  filed  with  the  FDA  and
involves  substantially  greater  risks  and  commitment  of  resources  than  either  the  510(k)  clearance  or  de novo  processes.  We  may  not  be  able  to  obtain  necessary
regulatory approvals or clearances on a timely basis, if at all, for any of our products under development, and delays in receipt of, or failure to receive such approvals
or clearances could have a material adverse effect on our business.

The FDA’s and other regulatory authorities’ policies may change, and additional government regulations may be enacted that could prevent, limit or delay regulatory
approval of our products. If we are slow or unable to adapt to changes in existing requirements or the adoption of new requirements or policies, or if we are not able to
maintain regulatory compliance, we may fail to obtain any marketing clearances or approvals, lose any marketing clearance or approval that we may have obtained,
and we may not achieve or sustain profitability.

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We also cannot predict the likelihood, nature or extent of government regulation that may arise from future legislation or administrative action, either in the United
States or abroad.

Even after we have obtained the proper regulatory clearance or approval to market a product, we have ongoing responsibilities under the FDA regulations. The failure
to comply with applicable regulations could jeopardize our ability to sell our systems and result in enforcement actions such as:

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warning letters;

fines;

injunctions;

civil penalties;

debarment;

termination of distribution;

recalls or seizures of products;

delays in the introduction of products into the market;

total or partial suspension of production;

refusal to grant future clearances or approvals;

withdrawals or suspensions of current clearances or approvals, resulting in prohibitions on sales of our product or products; and

in the most serious cases, criminal penalties.

Any of these sanctions could result in higher than anticipated costs or lower than anticipated sales and harm our reputation, business, financial condition and results of
operations.

We are subject to extensive governmental regulation in foreign jurisdictions, such as Europe, and our failure to comply with applicable requirements could cause
our business to suffer.

We must maintain regulatory approval in foreign jurisdictions in which we plan to market and sell our systems. In the EEA, manufacturers of medical devices need to
comply  with  the  Essential  Requirements  laid  down  in  Annex  II  to  the  EU  Medical  Devices  Directive  (Council  Directive  93/42/EEC).  Compliance  with  these
requirements is a prerequisite to be able to affix the CE mark to medical devices, without which they cannot be marketed or sold in the EEA. With respect to active
implantable  medical  devices  or  Class  III  devices,  the  manufacturer  must  conduct  clinical  studies  to  obtain  the  required  clinical  data,  unless  reliance  on  existing
clinical data from equivalent devices can be justified. The conduct of clinical studies in the EEA is governed by detailed regulatory obligations. These may include the
requirement of prior authorization by the competent authorities of the country in which the study takes place and the requirement to obtain a positive opinion from a
competent Ethics Committee. This process can be expensive and time-consuming.

67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  are  subject  to  governmental  regulation  and  other  legal  obligations,  particularly  related  to  privacy,  data  protection  and  information  security,  which  are
complex and rapidly changing. Our actual or perceived failure to comply with such obligations could harm our business.

We are subject to diverse laws and regulations relating to data privacy and security, both in the United States and internationally. New global privacy rules are being
enacted and existing ones are being updated and strengthened. Complying with these numerous, complex and often changing regulations is expensive and difficult,
and failure to comply with any privacy laws or data security laws or any security incident or breach involving the misappropriation, loss or other unauthorized use or
disclosure of sensitive or confidential patient or consumer information, whether by us, one of our business associates or another third-party, could have a material
adverse effect on our business, reputation, financial condition and results of operations, including but not limited to: material fines and penalties; damages; litigation;
consent orders; and injunctive relief.

The regulation of data privacy and security, and the protection of the confidentiality of personal information, is increasing and continues to evolve. For example, the
GDPR came into effect in May 2018 reforming the European regime. The GDPR implements more stringent operational requirements than its predecessor legislation.
For example, the GDPR requires us to make more detailed disclosures to data subjects, requires disclosure of the legal basis on which we can process personal data,
makes it harder for us to obtain valid consent for processing, provides more robust rights for data subjects, introduces mandatory data breach notification through the
EU,  imposes  additional  obligations  on  us  when  contracting  with  service  providers  and  requires  us  to  adopt  appropriate  privacy  governance  including  policies,
procedures, training and data audit. If we do not comply with our obligations under the GDPR, we could be exposed to fines of up to the higher of 20.0 million Euros
or up to 4% of our total worldwide annual turnover in the event of a significant breach. In addition, we may be the subject of litigation and/or adverse publicity, which
could have a material adverse effect on our reputation and business.

Modifications  to  our  products  may  require  new  regulatory  clearances  or  approvals  or  expansion  of  the  scope  of  our  CE  Certificates  of  Conformity  with  our
notified body.

Modifications to our products may require new regulatory clearances or approvals from the FDA or other regulatory authorities or expansion of the scope of our CE
Certificates  of  Conformity  with  our  notified  body.  Even  after  achieving  the  initial  market  clearance,  or  approval  from  the  FDA  or  other  regulatory  authorities  or
having affixed the CE marked to a product, modifications to our systems during their life cycles may require new regulatory approvals or clearances, including 510(k)
clearances, premarket approvals, the conduct of a new conformity assessment with our notified body, or foreign regulatory approvals. Obtaining a new 510(k), other
regulatory  clearances  and  approvals,  or  a  revised  or  new  CE  Certificate  of  Conformity  can  be  a  time-consuming  process,  and  we  may  not  be  able  to  obtain  such
clearances or approvals in a timely manner, or at all.

We  are  subject  to  restrictions  on  the  indications  for  which  we  are  permitted  to  market  our  products,  and  any  violation  of  those  restrictions,  or  marketing  of
systems for off-label uses, could subject us to enforcement action.

Our promotional materials and training methods must comply with FDA and other applicable laws and regulations, including the prohibition of the promotion of off-
label use in both the United States and in foreign countries. The use of one of our systems for indications other than those cleared by the FDA or approved by any
foreign regulatory body may not effectively treat such conditions, which could harm our reputation in the marketplace among physicians and patients.

If the FDA or any foreign regulatory body determines that our promotional materials or training constitute promotion of an off-label use, it could request that we
modify  our  training  or  promotional  materials  or  subject  us  to  regulatory  or  enforcement  actions,  including,  among  other  things,  the  issuance  or  imposition  of  an
untitled letter, a warning letter, injunction, seizure, refusal to issue new 510(k)s or PMAs, withdrawal of existing 510(k)s or PMAs, refusal to grant export approvals,
and civil fines or criminal penalties.

The FDA regulates the labeling of 510(k)-cleared devices to make sure that the labeling complies with the cleared indications for use and no off-label indication or
claim is being promoted by the manufacturer. The FDA also engages in market surveys to identify any devices whose intended uses include unapproved uses of the
products. Devices are considered adulterated or misbranded when advertising or labeling creates a new intended use, indications for use or even a new claim.

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We previously received an inquiry from the FDA regarding apparent off-label or unapproved uses of the Venus Fiore® on August 1, 2018. Venus Fiore® is not cleared
or approved in the United States or in jurisdictions outside of the United States, other than Israel and certain EMEA jurisdictions. Venus Fiore® is marketed in Israel
and certain EMEA jurisdictions for aesthetic and functional treatment of the vagina, labia and mons pubis. However, we have not marketed or promoted Venus Fiore®
in the United States  and  explained  this  to  the  agency.  We  added  geoblocker  functionality  to  our  website,  to  portray  accurately  what  devices  it  is  marketing  in  the
United States. This matter has been closed by the FDA.

Our systems may cause or contribute to adverse medical events that we are required to report to the FDA, and if we fail to do so, we would be subject to sanctions
that could harm our reputation, business, financial condition and results of operations.

The FDA’s medical device reporting regulations require us to report to the FDA when we receive or become aware of information that reasonably suggests that one of
our systems may have caused or contributed to a death or serious injury or malfunctioned in a way that, if the malfunction were to recur, it could cause or contribute
to a death or serious injury. If we fail to comply with our reporting obligations, the FDA could act, including warning letters, untitled letters, administrative actions,
criminal prosecution, imposition of civil monetary penalties, revocation of our device clearance, seizure of our products or delay in clearance of future products.

The FDA, state regulating agencies at times, and foreign regulatory bodies have the authority to require the recall of commercialized products in the event of material
deficiencies or defects in design or manufacture of a product or if a product poses an unacceptable risk to health. The FDA’s authority to require a recall must be based
on a finding that there is reasonable probability that the device could cause serious injury or death. We may also choose to voluntarily recall a product if any material
deficiency  is  found.  A  government-mandated  or  voluntary  recall  by  us  could  occur  because  of  an  unacceptable  risk  to  health,  component  failures,  malfunctions,
manufacturing defects, labeling or design deficiencies, packaging defects or other deficiencies or failures to comply with applicable regulations. We cannot assure you
that product defects or other errors will not occur in the future. Recalls involving any of our systems could be particularly harmful to our business, financial condition,
and results of operations because it is our only product.

Prior to the Merger, we received a letter from the FDA’s Center for Devices and Radiological Health (“CDRH”) requesting our assistance to complete an evaluation of
a potential post-market safety concern regarding devices used for hair restoration surgery. The letter stated that the potential safety concern is related to adverse events
and possible allergic reaction after hair restoration surgery. We cooperated with the FDA in its evaluation. This matter has since been resolved and has been closed by
the FDA.

If we or our distributors do not obtain and maintain international regulatory registrations or approvals for our systems, our ability to market and sell our systems
outside of the United States will be diminished.

Sale of our systems, outside the United States are subject to foreign regulatory requirements that vary widely from country to country. In addition, the FDA regulates
exports of medical devices from the United States. While the regulations of some countries may not impose barriers to marketing and selling certain of our systems or
only  require  notification,  others  require  that  we  or  our  distributors  obtain  the  approval  of  a  specified  regulatory  body.  Complying  with  foreign  regulatory
requirements, including obtaining registrations or approvals, can be expensive and time-consuming, and we cannot be certain that we or our distributors will receive
regulatory approvals in each country in which we plan to market a particular system or that we will be able to do so on a timely basis. The time required to obtain
registrations or approvals, if required by other countries, may be longer than that required for the FDA clearance, and requirements for such registrations, clearances,
or approvals may significantly differ from FDA requirements. If we modify our systems, we or our distributors may need to apply for additional regulatory approvals
or other authorizations before we are permitted to sell the modified product. In addition, we may not continue to meet the quality and safety standards required to
maintain the authorizations that we or our distributors have received. If we or our distributors are unable to maintain our authorizations in a particular country, we will
no longer be able to sell the applicable product in that country, which could harm our business.

Regulatory clearance or approval by the FDA does not ensure clearance or approval by regulatory authorities in other countries, and clearance or approval by one or
more foreign regulatory authorities does not ensure clearance or approval by regulatory authorities in other foreign countries or by the FDA. However, a failure or
delay in obtaining regulatory clearance or approval in one country may have a negative effect on the regulatory process in others.

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Our ability to continue manufacturing and supplying our products depends on our continued adherence to ongoing FDA and other foreign regulatory authority
manufacturing requirements.

Our  manufacturing  processes  and  facilities  are  required  to  comply  with  the  quality  management  system  regulations  of  its  target  markets  (i.e.,  the  FDA’s  Quality
System  Regulations,  or  QSR,  ISO  13485:2016,  and  the  MDSAP).  Adherence  to  quality  management  system  regulations  and  the  effectiveness  of  our  quality
management control systems are periodically assessed through internal audits and inspections of manufacturing facilities by regulatory authorities. Failure to comply
with  applicable  quality  management  system  requirements,  or  later  discovery  of  previously  unknown  problems  with  our  products  or  manufacturing  processes,
including our failure or the failure of our third-party manufacturer to take satisfactory corrective action in response to an adverse quality system inspection, can result
in enforcement action, which could have an adverse effect on our business. Our manufacturing process and facilities are audited annually for compliance with the last
editions  of  QSR,  ISO13485  and  MDSAP  requirements.  The  FDA  inspected  our  San  Jose  facility  in  January  2020,  which  audit  resulted  in  two  observations.  We
responded to the FDA in February 2020 and the effectiveness of our actions will be determined during our next inspection. Regulating agencies, including the FDA,
foreign  regulatory  authorities,  and  our  notified  body  can  institute  a  wide  variety  of  enforcement  actions,  ranging  from  inspectional  observations  to  more  severe
sanctions such as:

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untitled letters or warning letters;

clinical holds;

administrative or judicially-imposed sanctions;

injunctions, fines, consent decrees, or the imposition of civil penalties;

customer notifications for repair, replacement, or refunds;

recall, detention, or seizure of products;

operating restrictions, or total or partial suspension of production or distribution;

refusal by the FDA, a foreign regulatory authority or the notified body to grant pending future clearance or pre-market approval, or to issue CE
Certificates of Conformity for our devices;

debarment of us or our employees;

withdrawal or suspension of marketing clearances, approvals, and CE Certificates of Conformity;

refusal to permit the import or export of our products; and

criminal prosecution of us or our employees.

If any of these actions were to occur, it would harm our reputation and cause our system sales and profitability to suffer and may prevent us from generating revenue.
Furthermore, our key component suppliers may not currently be or may not continue to be in compliance with all applicable regulatory requirements, which could
result in the failure to produce our devices on a timely basis and in the required quantities, if at all.

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We may be affected by healthcare policy changes and evolving regulations.

Our global regulatory environment is becoming increasingly stringent and unpredictable, which could increase the time, cost and complexity of obtaining regulatory
approvals for our products, as well as the clinical and regulatory costs of supporting those approvals. Our management must also devote significant time to monitoring
developments and changes to ensure our compliance with the various applicable regulations and required approvals. For example, several countries that did not have
regulatory requirements for medical devices have established such requirements in recent years and other countries have expanded on existing regulations. Certain
regulators are exhibiting less flexibility and are requiring local preclinical and clinical data in addition to global data. While harmonization of global regulations has
been  pursued,  requirements  continue  to  differ  significantly  among  countries.  We  expect  this  global  regulatory  environment  will  continue  to  evolve,  which  could
impact our ability to obtain future approvals for our products or could increase the cost and time to obtain such approvals in the future.

Recent U.S. tax legislation and future changes to applicable United States or foreign tax laws and regulations may have a material adverse effect on our business,
financial condition and results of operations.

We are subject to income and other taxes in the United States and foreign jurisdictions. Changes in laws and policy relating to taxes or trade may have an adverse
effect on our business, financial condition and results of operations. Generally, future changes in applicable United States or foreign tax laws and regulations, or their
interpretation and application could have an adverse effect on our business, financial conditions and results of operations.

Risks Related to Our Operations in Israel

We conduct a significant portion of our operations in Israel and therefore our business, financial condition and results of operations may be adversely affected by
political, economic and military conditions in Israel.

Our  research  and  development  facilities  and  key  third-party  suppliers  are  located  in  northern  Israel,  and  some  of  our  key  employees  are  residents  of  Israel.
Accordingly, political, economic and military conditions in Israel may directly affect our business.

Any hostilities, armed conflicts, terrorist activities or political instability involving Israel or the interruption or curtailment of trade within Israel or between Israel and
its trading partners could adversely affect business conditions and have a material adverse effect on our business, financial condition and results of operations and
could  make  it  more  difficult  for  us  to  raise  capital.  In  addition,  hostilities,  armed  conflicts,  terrorist  activities  or  political  instability  involving  Israel  could  have  a
material adverse effect on our facilities including our corporate administrative office or on the facilities of our local suppliers, in which event all or a portion of our
inventory may be damaged and our ability to deliver products to customers could be significantly delayed.

Several countries, principally in the Middle East, restrict doing business with Israel and Israeli companies, and additional countries may impose restrictions on doing
business with Israel and Israeli companies whether as a result of hostilities in the region or otherwise. Similarly, Israeli companies are limited in conducting business
with  entities  from  several  countries.  While  these  restrictions  are  loosening  and  countries  previously  barred  from  doing  business  with  Israel  are  eliminating  these
restrictions, to the extent they still exist, these restrictions may limit our revenues.

Our commercial insurance does not cover losses that may occur as a result of events associated with the security situation in the Middle East, such as damages to our
facilities resulting in disruption of our operations. Any losses or damages incurred by us could have a material adverse effect on our business, financial condition and
results  of  operations.  Any  armed  conflicts  or  political  instability  in  the  region  would  likely  negatively  affect  business  conditions  and  could  harm  our  business,
financial condition and results of operations.

Our operations may be affected by negative labor conditions in Israel.

Strikes  and  work-stoppages  occur  relatively  frequently  in  Israel.  If  Israeli  trade  unions  threaten  additional  strikes  or  work-stoppages  and  such  strikes  or  work-
stoppages occur, those may, if prolonged, have a material adverse effect on the Israeli economy and on our business, including our ability to deliver products to our
customers and to receive raw materials from our suppliers in a timely manner.

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Risks Related to Our Common Stock

The market price of our stock price may be volatile, and you may not be able to resell shares of our common stock at or above the price you paid.

The market price of our common stock following the Merger could be subject to significant fluctuations. Some of the factors that may cause the market price of the
Company’s common stock to fluctuate include:

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introduction of new products, services or technologies, significant contracts, commercial relationships or capital commitments by competitors;

failure to meet or exceed financial and development projections the Company may provide to the public;

failure to meet or exceed the financial and development projections of the investment community;

announcements of significant acquisitions, strategic collaborations, joint ventures or capital commitments by the Company or its competitors;

disputes or other developments relating to proprietary rights, including patents, litigation matters, and our ability to obtain patent protection for our
technologies;

additions or departures of key personnel;

significant lawsuits or government investigations, including patent or stockholder litigation;

if securities or industry analysts do not publish research or reports about the Company’s business, or if they issue adverse or misleading opinions
regarding our business and stock;

changes in the market valuations of similar companies;

general market or macroeconomic conditions;

sales of common stock by us or our stockholders in the future;

trading volume of our common stock;

adverse publicity relating to hair restoration or other minimally invasive or non-invasive medical aesthetic procedures generally, including with respect to
other products in such markets;

the introduction of technological innovations that compete with the products and services of the Company; and

period-to-period fluctuations in the Company’s financial results.

In addition, the stock markets in general, and the markets for medical device and aesthetic stocks in particular, have experienced extreme volatility that may have been
unrelated to the operating performance of the issuer. These broad market fluctuations may adversely affect the market price or liquidity of our common stock.

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We  are  an  emerging  growth  company  and  a  smaller  reporting  company  within  the  meaning  of  the  Securities  Act  and  we  have  taken  advantage  of  certain
exemptions from disclosure requirements available to emerging growth companies and smaller reporting companies; this could make our securities less attractive
to investors and may make it more difficult to compare our performance with other public companies.

We  qualify  as,  an  “emerging  growth  company”  within  the  meaning  of  the  Securities  Act,  as  modified  by  the  JOBS  Act.  We  have  taken  advantage  of  certain
exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies or smaller reporting companies
including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404(b) of the Sarbanes-Oxley Act, reduced disclosure
obligations regarding executive compensation in our periodic reports and proxy statements and exemptions from the requirements of holding a nonbinding advisory
vote on certain executive compensation matters and reduced reporting periods. As a result, stockholders may not have access to certain information they may deem
important. We cannot predict whether investors will find our securities less attractive because we rely on these exemptions. If some investors find the securities less
attractive as a result of reliance on these exemptions, the trading prices of our securities may be lower than they otherwise would be, there may be a less active trading
market for our securities and the trading prices of our securities may be more volatile.

Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from complying with new or revised financial accounting standards until private
companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange
Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of
the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. We
have elected not to opt out of such extended transition period. Accordingly, when a standard is issued or revised and it has different application dates for public or
private companies, we, as an emerging growth company, could adopt the new or revised standard at the time private companies adopt the new or revised standard,
unless early adoption is permitted by the standard. We intend to continue to use private company adoption dates for ASC 842, Leases. This may make comparison of
us with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition
period difficult or impossible because of the potential differences in accounting standards used.

Because the Merger resulted in an ownership change under Section 382 of the Code for Restoration Robotics, Restoration Robotics’ pre-merger net operating
loss  carryforwards  and  certain  other  tax  attributes  will  be  subject  to  limitation  or  elimination.  The  net  operating  loss  carryforwards  and  certain  other  tax
attributes of Venus Concept Ltd. and of the combined company may also be subject to limitations as a result of ownership changes.

Restoration Robotics incurred substantial losses during its history and carried forward significant net operating losses (“NOL”s) to offset future taxable income, if
any, until such unused losses expire. To the extent that we continue to generate taxable losses, unused losses will carry forward to offset future taxable income, if any,
until such unused losses expire. If a corporation undergoes an “ownership change” within the meaning of Section 382 of the Code, the corporation’s net operating loss
carryforwards  and  certain  other  tax  attributes  arising  before  the  ownership  change  are  subject  to  limitations  on  use  after  the  ownership  change.  In  general,  an
ownership change occurs if there is a cumulative change in the corporation’s equity ownership by certain stockholders that exceeds 50 percentage points by value over
a rolling three-year period. Similar rules may apply under applicable state income tax laws. The Merger resulted in an ownership change for Restoration Robotics and,
accordingly,  Restoration  Robotics’  net  operating  loss  carryforwards  and  certain  other  tax  attributes  will  be  subject  to  limitation  and  possibly  elimination  after  the
Merger.  The  Merger  may  limit  our  net  operating  loss  carryforwards  and  certain  other  tax  attributes.  Additional  ownership  changes  in  the  future  could  result  in
additional limitations on our net operating loss carryforwards and certain other tax attributes. Consequently, even if the combined company achieves profitability, it
may  not  be  able  to  utilize  a  material  portion  of  the  predecessor  companies’  or  the  combined  company’s  net  operating  loss  carryforwards  and  certain  other  tax
attributes, which could have a material adverse effect on cash flow and results of operations.

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We  do  not  intend  to  pay  dividends  on  our  common  stock,  and,  consequently,  our  stockholders’  ability  to  achieve  a  return  on  their  investment  will  depend  on
appreciation in the price of our common stock.

We do not intend to pay any cash dividends on our common stock for the foreseeable future. We intend to invest our future earnings, if any, to fund our growth.
Payment of future cash dividends, if any, will be at the discretion of the board of directors, subject to applicable law and will depend on various factors, including our
financial condition, operating results, current and anticipated cash needs, the requirements of current or then-existing debt instruments and other factors the board of
directors deems relevant. Therefore, our stockholders are not likely to receive any dividends on their common stock for the foreseeable future. Since we do not intend
to pay dividends, our stockholders’ ability to receive a return on their investment will depend on any future appreciation in the market value of our common stock.
There is no guarantee that our common stock will appreciate or even maintain the price at which our stockholders have purchased it. The terms of our credit facilities
limit our ability to pay dividends.

Provisions  in  our  charter  documents  and  under  Delaware  law  could  make  an  acquisition  more  difficult  and  may  discourage  any  takeover  attempts  our
stockholders may consider favorable, and may lead to entrenchment of management.

Provisions  of  our  amended  and  restated  certificate  of  incorporation  and  amended  and  restated  bylaws  could  delay  or  prevent  changes  in  control  or  changes  in
management without the consent of the board of directors. These provisions will include the following:

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a classified board of directors with three-year staggered terms, which may delay the ability of stockholders to change the membership of a majority of the
board of directors;

no cumulative voting in the election of directors, which limits the ability of minority stockholders to elect director candidates;

the exclusive right of the board of directors to elect a director to fill a vacancy created by the expansion of the board of directors or the resignation, death
or removal of a director, which prevents stockholders from being able to fill vacancies on the board of directors;

the  ability  of  the  board  of  directors  to  authorize  the  issuance  of  shares  of  preferred  stock  and  to  determine  the  price  and  other  terms  of  those  shares,
including preferences and voting rights, without stockholder approval, which could be used to significantly dilute the ownership of a hostile acquirer;

the ability of the board of directors to alter its bylaws without obtaining stockholder approval;

the  required  approval  of  at  least  662⁄3%  of  the  shares  entitled  to  vote  at  an  election  of  directors  to  adopt,  amend  or  repeal  its  bylaws  or  repeal  the
provisions of the amended and restated certificate of incorporation regarding the election and removal of directors;

a prohibition on stockholder action by written consent, which forces stockholder action to be taken at an annual or special meeting of the stockholders;

the  requirement  that  a  special  meeting  of  stockholders  may  be  called  only  by  the  chairman  of  the  board  of  directors,  the  chief  executive  officer,  the
president or the board of directors, which may delay the ability of the stockholders to force consideration of a proposal or to act, including the removal of
directors; and

advance notice procedures that stockholders must comply with in order to nominate candidates to the board of directors or to propose matters to be acted
upon at a stockholders’ meeting, which may discourage or deter a potential acquirer from conducting a solicitation of proxies to elect the acquirer’s own
slate of directors or otherwise attempting to obtain control of the Company.

These provisions would apply even we were to receive an offer that some stockholders may consider beneficial.

We  are  also  subject  to  the  anti-takeover  provisions  contained  in  Section  203  of  the  Delaware  General  Corporation  Law  (“Section  203”).  Under  Section  203,  a
corporation may not, in general, engage in a business combination with any holder of 15% or more of its capital stock unless the holder has held the stock for three
years or, among other exceptions, the board of directors has approved the transaction.

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Our executive officers, directors and certain of our shareholders who are affiliated with our directors will have the ability to control or significantly influence all
matters submitted to our stockholders for approval.

As of December 31, 2020, our executive officers, directors and certain of our shareholders who are affiliated with our directors, in the aggregate, beneficially own
approximately 36.3% of our outstanding shares of common stock. As a result, if these stockholders were to choose to act together, they would be able to control or
significantly influence all matters submitted to our stockholders for approval, as well as our management and affairs. For example, if they choose to act together, these
persons would control or significantly influence the election of directors and approval of any merger, consolidation or sale of all or substantially all of our assets. This
concentration of voting power could delay or prevent an acquisition of the Company on terms that other stockholders may desire.

General Risk Factors

We incur significant costs because of operating as a public company, and our management devotes substantial time to new compliance initiatives.

We  incur  significant  legal,  accounting  and  other  expenses  as  a  public  company,  including  costs  resulting  from  public  company  reporting  obligations  under  the
Exchange Act and regulations regarding corporate governance practices. The listing requirements of the Nasdaq Global Market and the rules of the SEC, require that
we satisfy certain corporate governance requirements relating to director independence, filing annual and interim reports, stockholder meetings, approvals and voting,
soliciting proxies, conflicts of interest and a code of conduct. Our management and other personnel devote a substantial amount of time to ensure that we comply with
all of these requirements. Moreover, the reporting requirements, rules and regulations will continue to increase our legal and financial compliance costs and will make
some activities more time-consuming and costlier. Any changes we make to comply with these obligations may not be sufficient to allow us to satisfy our obligations
as  a  public  company  on  a  timely  basis,  or  at  all.  These  reporting  requirements,  rules  and  regulations,  coupled  with  the  increase  in  potential  litigation  exposure
associated with being a public company, could also make it more difficult for us to attract and retain qualified persons to serve on our board of directors or board
committees or to serve as executive officers, or to obtain certain types of insurance, including directors’ and officers’ insurance, on acceptable terms.

Our employees and independent contractors, including consultants, manufacturers, distributors, commercial collaborators, service providers and other vendors
may engage in misconduct or other improper activities, including noncompliance with regulatory standards and requirements, which could have an adverse effect
on our results of operations.

We  are  exposed  to  the  risk  that  our  employees  and  independent  contractors,  including  consultants,  manufacturers,  distributors,  commercial  collaborators,  service
providers  and  other  vendors  may  engage  in  misconduct  or  other  illegal  activity.  Misconduct  by  these  parties  could  include  intentional,  reckless  and/or  negligent
conduct or other unauthorized activities that violate the laws and regulations of the FDA and other similar regulatory bodies, including those laws that require the
reporting  of  true,  complete  and  accurate  information  to  such  regulatory  bodies;  manufacturing  standards;  U.S.  federal  and  state  healthcare  fraud  and  abuse,  data
privacy laws and other similar non-U.S. laws; or laws that require the true, complete and accurate reporting of financial information or data. Activities subject to these
laws  also  involve  the  improper  use  or  misrepresentation  of  information  obtained  in  the  course  of  clinical  trials,  the  creation  of  fraudulent  data  in  our  nonclinical
studies or clinical trials, or illegal misappropriation of product, which could result in regulatory sanctions and cause serious harm to our reputation. It is not always
possible to identify and deter misconduct by employees and other third-parties, and the precautions we take to detect and prevent this activity may not be effective in
controlling unknown or unmanaged risks or losses or in protecting us from governmental investigations or other actions or lawsuits stemming from a failure to be in
compliance with such laws or regulations. In addition, we are subject to the risk that a person or government could allege such fraud or other misconduct, even if none
occurred. If any such actions are instituted against us, and we are not successful in defending ourselves or asserting our rights, those actions could have a significant
impact  on  our  business  and  financial  results,  including,  without  limitation,  the  imposition  of  significant  civil,  criminal  and  administrative  penalties,  damages,
monetary  fines,  disgorgements,  individual  imprisonment,  other  sanctions,  contractual  damages,  reputational  harm,  diminished  profits  and  future  earnings  and
curtailment of our operations, any of which could adversely affect our ability to operate our business and our results of operations.

75

 
 
 
 
 
 
 
 
 
We  may  seek  to  acquire  companies  or  technologies,  which  could  disrupt  our  ongoing  business,  divert  the  attention  of  our  management  and  employees  and
adversely affect our results of operations.

We may, from time to time, evaluate potential strategic acquisitions of other complementary businesses, products or technologies, as well as consider joint ventures
and  other  collaborative  projects.  We  may  not  be  able  to  identify  suitable  future  acquisition  candidates,  consummate  acquisitions  on  favorable  terms  or  complete
otherwise favorable acquisitions because of antitrust or other regulatory concerns. We cannot be certain that the acquisition of the NeoGraft® business we completed
in 2018 or our business combination with Venus Concept Ltd., which closed on November 7, 2019, or any future acquisitions that we may make, will enhance our
business  or  strengthen  our  competitive  position.  In  particular,  we  may  encounter  difficulties  assimilating  or  integrating  the  acquired  businesses,  technologies,
products, personnel or operations of the acquired companies, and in retaining and motivating key personnel from these businesses. The integration of these businesses
may not result in the realization of the full benefits of synergies, cost savings, innovation and operational efficiencies that may be possible from this integration and
these benefits may not be achieved within a reasonable period of time.

If we are unable to protect the confidentiality of our proprietary information and know-how, the value of our technology and products could be adversely affected.

We rely on trade secret protection to protect our interests in proprietary know-how and processes for which, for example, patents are difficult or impossible to obtain
or enforce, or which we believe would be best protected by means that do not result in public disclosure. We may not be able to protect our trade secrets adequately.
We have limited control over the protection of trade secrets used by our third-party manufacturers and suppliers and could lose future trade secret protection if any
unauthorized  disclosure  of  such  information  occurs.  Although  we  use  reasonable  efforts  to  protect  our  trade  secrets,  our  employees,  consultants,  contractors  and
outside scientific advisors may unintentionally or willfully disclose our proprietary information to competitors. Litigating a claim that a third-party illegally obtained
and is using any of our trade secrets is expensive and time-consuming, and the outcome is unpredictable. In addition, courts outside the United States are sometimes
less willing to protect trade secrets. We rely, in part, on non-disclosure and confidentiality agreements with our employees, consultants and other parties to protect our
trade secrets and other proprietary technology. These agreements generally require that all confidential information developed by the individual or made known to the
individual by us during the course of the individual’s relationship with us be kept confidential and not be disclosed to third parties. However, we may fail to enter into
the necessary agreements, and even if entered into, these agreements may be of limited duration or may be breached and we may not have adequate remedies for any
unauthorized  use  or  disclosure  of  our  confidential  information.  Moreover,  others  may  independently  and  legitimately  develop  equivalent  trade  secrets  or  other
proprietary information. In addition, if third parties are able to establish that we are using their proprietary information without their permission, we may be required
to  obtain  a  license  to  that  information,  or  if  such  a  license  is  not  available,  re-design  our  products  to  avoid  any  such  unauthorized  use  or  permanently  stop
manufacturing and selling the related products.

We also rely on physical and electronic security measures to protect our proprietary information, but these security measures may be breached or may not provide
adequate protection for our property. There is a risk that third parties may obtain and improperly utilize our proprietary trade secrets or other proprietary information
to our competitive disadvantage. We may not be able to detect or prevent the unauthorized access or use of such information or take appropriate and timely steps to
enforce our intellectual property rights.

An active market for our Common Stock may not be maintained.

Our stock began trading on the Nasdaq Global Market in July 2017, but we can provide no assurance that we will be able to maintain an active trading market on the
Nasdaq Global Market or any other exchange in the future. If an active market for our common stock does not develop or is not maintained, it may be difficult for our
stockholders to sell shares without depressing the market price for the shares or at all. An inactive trading market may also impair our ability to raise capital by selling
shares and may impair our ability to acquire other businesses, applications, or technologies using our shares as consideration.

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If equity research analysts do not publish research or reports, or publish unfavorable research or reports, about the Company, our business or our market, the
Company’s stock price and trading volume could decline.

The trading market for the Company’s common stock will be influenced by the research and reports that equity research analysts publish about us and our business.
Equity research analysts may elect not to provide research coverage of our common stock, and such lack of research coverage may adversely affect the market price
of our common stock. In the event that equity research analysts initiate coverage, we will not have any control over the analysts, or the content and opinions included
in their reports. The price of our common stock could decline if one or more equity research analysts downgrade our stock or issue other unfavorable commentary or
research. If one or more equity research analysts ceases coverage of us or fails to publish reports on us regularly, demand for our common stock could decrease, which
in turn could cause our stock price or trading volume to decline.

If we sell shares of our Common Stock in future financings, stockholders may experience immediate dilution and, as a result, our stock price may decline.

We may from time to time issue additional shares of common stock at a discount from the current market price of our common stock. As a result, our stockholders
would experience immediate dilution upon the purchase of any shares of our common stock sold at such discount. In addition, as opportunities present themselves, we
may enter into financing or similar arrangements in the future, including the issuance of debt securities, preferred stock or common stock. If we issue Common Stock
or securities convertible into common stock, our common stockholders would experience additional dilution and, as a result, our stock price may decline.

Item 1B.

Unresolved Staff Comments.

None.

Item 2.

Properties.

Our principal executive offices are located at 235 Yorkland Blvd, Suite 900, Toronto, Ontario, Canada. We lease these facilities pursuant to a lease agreement that
expires on August 31, 2030. These facilities consist of 15,678 square feet of office space, and 2,134 square feet of storage space.

We also have office space in San Jose, California, where we occupy approximately 23,000 square feet of space under a lease that expires in April 2022. In addition,
we lease a manufacturing facility for approximately 2,500 square feet in San Jose, California which we lease on a month-to-month basis.

We also have offices and a research and development center located at 6 Hayozma Street, Yokne’am Illit 2069203, Israel. We lease these facilities pursuant to a lease
agreement that expires on September 30, 2023, with an option to extend the term for an additional 60 months. These facilities consist of approximately 12,580 square
feet of space.
We believe that our existing facilities are sufficient to meet our current needs.

Item 3.

Legal Proceedings.

For  a  description  of  the  legal  proceedings  currently  affecting  the  Company,  please  see  Note  9  “Commitments  and  Contingencies”  to  our  consolidated  financial
statements included elsewhere in this report.

Further, we may from time to time continue to be involved in various legal proceedings of a character normally incident to the ordinary course of our business, which
we do not deem to be material to our business and results of operations.

Item 4.

Mine Safety Disclosures.

Not applicable.

77

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 5.

Market for Registrant’s Common Equity Related Stockholder Matters and Issuer Purchases of Equity Securities.

Market Information

Our common stock has been listed on the Nasdaq Global Market since October 12, 2017. Our common stock trades under the symbol “VERO”.

PART II

Holders

As of March 25, 2021, there were 143 holders of record of our common stock. The actual number of stockholders is greater than this number of record holders and
includes stockholders who are beneficial owners but whose shares are held in street name by brokers and other nominees.

Dividends

We  have  never  declared  or  paid  cash  dividends  on  our  common  stock.  We  currently  intend  to  retain  all  available  earnings,  if  any,  for  use  in  the  operation  of  our
business and do not anticipate paying any dividends on our common stock in the foreseeable future. Any future determination related to dividend policy will be made
at the discretion of our board of directors and will depend on our financial condition, operating results, capital requirements, general business conditions and other
factors that our board of directors may deem relevant.

Performance Graph

As a smaller reporting company, we are not required to provide disclosure for this Item.

Recent Sale of Unregistered Securities

None.

Purchase of Equity Securities by the Issuer and Affiliated Purchasers

None.

Item 6.

Selected Consolidated Financial Data.

As a smaller reporting company, we are not required to provide disclosure for this Item.

78

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 7.

Management’s Discussion and Analysis of Financial Condition and Results of Operations.

The following discussion contains management’s discussion and analysis of our financial condition and results of operations and should be read together with the
historical consolidated financial statements and the notes thereto included in Part II, Item 8 “Consolidated Financial Statements and Supplementary Data.” This
discussion contains forward-looking statements that reflect our plans, estimates and beliefs and involve numerous risks and uncertainties, including but not limited to
those described in Part I, Item 1A “Risk Factors” of this Annual Report on Form 10-K. Actual results may differ materially from those contained in any forward-
looking statements. You should carefully read “Special Note Regarding Forward-Looking Statements” and Part I, Item 1A, “Risk Factors.”

Overview

We are an innovative global medical technology company that develops, commercializes, and delivers minimally invasive and non-invasive medical aesthetic and hair
restoration technologies and related services. Our systems have been designed on a cost-effective, proprietary and flexible platforms that enable us to expand beyond
the  aesthetic  industry’s  traditional  markets  of  dermatology  and  plastic  surgery,  and  into  non-traditional  markets,  including  family  and  general  practitioners  and
aesthetic medical spas. In 2020 and 2019, respectively, a substantial majority of our systems delivered in North America were in non-traditional markets.

In November 2019, we completed our business combination with Venus Concept Ltd. and the business of Venus Concept Ltd. became our primary business.

We have had recurring net operating losses and negative cash flows from operations. As of December 31, 2020 and 2019, we had an accumulated deficit of $157.4
million and $75.7 million, respectively. Until we generate revenue at a level to support our cost structure, we expect to continue to incur substantial operating losses
and negative cash flows from operations. In order to continue our operations, we must achieve profitable operations and/or obtain additional equity investment or debt
financing. Until we achieve profitability, we plan to fund our operations and capital expenditures with cash on hand, borrowings and issuances of capital stock. As of
December 31, 2020 and 2019, we had cash and cash equivalents of $34.4 million and $15.7 million, respectively. On March 19, 2020 we issued and sold securities in
a  private  placement  for  gross  proceeds  of  approximately  $22.3  million.  See  “—2020  Private  Placement”  below.  On  June  16,  2020,  we  entered  into  a  purchase
agreement  (the  “Equity  Purchase  Agreement”)  with  Lincoln  Park  Capital  Fund,  LLC  (“Lincoln  Park”),  which  provides  that,  upon  the  terms  and  subject  to  the
conditions and limitations set forth therein, we may sell to Lincoln Park up to $31.0 million of shares of our common stock. During 2020, we raised net cash proceeds
of  $8.4  million  under  the  Equity Purchase Agreement as  described  below.  See  “—Equity  Purchase  Agreement with  Lincoln  Park”  below.  In  December  2020,  we
issued  and  sold  securities  in  a  private  placement  for  gross  proceeds  of  approximately  $22.5  million.  See  “—December  2020  Offering”  below.  The  COVID-19
pandemic has had a significant negative impact on our business, and we expect the pandemic to continue to have a negative impact in the foreseeable future, the
extent of which is uncertain and largely subject to whether the severity of the pandemic worsens, or duration lengthens. See ‘‘—Liquidity and Capital Resources’’ for
additional information.

2020 Private Placement

On  March  18,  2020,  we  entered  into  a  securities  purchase  agreement  with  certain  investors  pursuant  to  which  we  agreed  to  sell  and  they  agreed  to  purchase  an
aggregate of approximately 2.3 million shares of our common stock, 0.7 million shares of Series A Preferred Stock, which was convertible into 6.6 million shares of
our common stock and warrants to purchase up to an aggregate of approximately 6.7 million shares of our common stock at an exercise price of $3.50 per share (the
“2020 Private Placement”). The warrants have a five-year term and are exercisable beginning 181 days after their issue date. The aggregate net purchase price for the
securities sold in the 2020 Private Placement was approximately $20.3 million. The transaction was completed on March 19, 2020. All outstanding shares of Series A
Preferred Stock automatically converted into shares 6.6 million shares of our common stock on June 16, 2020 upon receipt of stockholder  approval  at  our  annual
meeting  of  stockholders  held  on  June  16,  2020.  For  additional  information  on  the  2020  Private  Placement,  see  Note  1  “Nature  of  Operations—The  2020  Private
Placement” in the notes to our consolidated financial statements included elsewhere in this report.

79

 
 
 
 
 
 
 
 
Equity Purchase Agreement with Lincoln Park

On  June  16,  2020,  we  entered  into  the  Equity  Purchase  Agreement  with  Lincoln  Park,  which  provides  that,  upon  the  terms  and  subject  to  the  conditions  and
limitations set forth therein, we may sell to Lincoln Park up to $31.0 million of shares of our common stock pursuant to our shelf registration statement. The purchase
price of shares of common stock related to a future sale will be based on the then prevailing market prices of such shares at the time of sales as described in the Equity
Purchase  Agreement.  Concurrently  with  entering  into  the  Equity  Purchase  Agreement,  we  also  entered  into  a  registration  rights  agreement  with  Lincoln  Park,
pursuant  to  which  we  agreed  to  provide  Lincoln  Park  with  certain  registration  rights  related  to  the  shares  issued  under  the  Equity  Purchase  Agreement  (the
“Registration Rights Agreement”). See ‘‘—Liquidity and Capital Resources’’ below.

In  2020,  we  issued  and  sold  to  Lincoln  Park  3.0  million  shares  of  our  common  stock,  with  0.2  million  of  these  shares  being  issued  to  Lincoln  Park  as
a commitment fee in connection with entering into the Equity Purchase Agreement (the “Commitment Shares”). The total value of the Commitment Shares of $0.6
million together with the issuance costs of $0.1 million were recorded as deferred issuance costs in the consolidated balance sheet. These costs will be amortized into
consolidated statements of stockholders’ equity proportionally based on proceeds received during the period and the expected total proceeds to be raised over the term
of the Equity Purchase Agreement. The net proceeds from shares issuance as of December 31, 2020 were $8.4 million. The Equity Purchase Agreement will enhance
our balance sheet and financial condition to support our future growth initiatives.

December 2020 Public Offering

On  December  24,  2020,  we  sold  in  a  public  offering  11,250,000  shares  of  common  stock  and  warrants  to  purchase  up  to  5,625,000  shares  of  common  stock  at  a
combined offering price to the public of $2.00 per share and accompanying warrants. The warrants have an exercise price of $2.50 per share of common stock, are
exercisable immediately, and expire in five years from the date of issuance. Total net proceeds generated by the December 2020 Public Offering was $20.5 million.

Main Street Priority Lending Program Term Loan

On December 8, 2020, we executed a loan and security agreement, a promissory note, and related documents for a loan in the aggregate amount of $50.0 million for
which CNB will serve as a lender pursuant to the Main Street Priority Loan Facility (the “MSLP Loan”). On December 9, 2020, the MSLP Loan had been funded and
the transaction was closed. The MSLP Note has a term of five years and bears interest at a rate per annum equal to 30-day LIBOR plus 3%. We used the proceeds
from the MSLP Loan to repay in full an outstanding balance of $3.2 million under the CNB Loan Agreement and partially repay our obligation under the Madryn
Credit Agreement of $43.6 million (including principal of $42.5 million). The rest of the outstanding debt under the Madryn Credit Agreement was converted into
secured convertible promissory notes in the aggregate amount of $26.7 million. For additional information regarding the MSLP Loan and MSLP Note, see the “Risk
Factors” and Note 10 “Main Street Term Loan” to our consolidated financial statements included elsewhere in this report.

Products and Services

We derive revenue from the sale of products and services. Product revenue includes revenue from the following:

•

•
•
•
•

the sale, including traditional sales and subscription-based sales, of systems, inclusive of the main console and control software and applicators (referred
to as system revenue);
marketing supplies and kits;
consumables and disposables;
service revenue; and
replacement applicators/handpieces.

Service  revenue  includes  revenue  derived  from  our  VeroGrafters™  technician  services,  our  2two5  internal  advertising  agency,  and  our  extended  warranty  service
contracts provided to our existing customers. Our 2two5 internal advertising agency services were discontinued in the third quarter of 2020. These revenues were not
material to our 2020 results.

80

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Systems are sold through our subscription model, or through traditional sales contracts directly and through distributors.

We  generate  recurring  monthly  revenue  under  our  subscription-based  business  model  and  from  traditional  system  sales.  Venus  Concept  Ltd.  commenced  a
subscription-based model in North America in 2011, and approximately 46% and 51% of our aesthetic systems were sold under the subscription model in the years
ended  December  31,  2020  and  2019,  respectively. We  have  launched  our  subscription  model  in  targeted  international  markets  in  which  we  operate  directly.  We
currently  do  not  offer  the  ARTAS®  iX  System  for  hair  restoration  under  the  subscription  model,  which  accounts  for  the  drop  in  the  percent  of  sales  sold  under
subscription in 2020.

Our subscription model includes an up-front fee and a monthly payment schedule, typically over a period of 36 months, with approximately 40% of total contract
payments collected in the first year. To ensure that each monthly product payment is made on time and that the customer’s system is serviced in accordance with the
terms of the warranty, every product purchased under a subscription agreement requires a monthly activation code, which we provide to the customer upon receipt of
the monthly payment. These recurring monthly payments provide our customers with enhanced financial transparency and predictability. If economic circumstances
are  appropriate,  we  provide  customers  in  good  standing  with  the  opportunity  to  “upgrade”  into  our  newest  available  or  alternative  Venus  Concept’s  technology
throughout the subscription period. This structure can provide greater flexibility than traditional equipment leases secured through financing companies. We work
closely  with  our  customers  and  physicians  to  provide  business  recommendations  that  improve  the  quality  of  service  outcomes,  build  patient  traffic  and  improve
financial returns for the customer’s business.

We have developed and commercialized eleven technology platforms, including our ARTAS® and NeoGraft® systems. Our medical aesthetic technology platforms
have  received  regulatory  clearance  for  indications  such  as  treatment  of  facial  wrinkles  in  certain  skin  types,  temporary  reduction  of  appearance  of  cellulite,  non-
invasive  fat  reduction  (lipolysis)  in  the  abdomen  and  flanks  for  certain  body  types  and  relief  of  minor  muscle  aches  and  pains.  In  addition,  we  have  received
regulatory approval for marketing of certain indications in overseas markets but not in the United States, including treatment of certain soft tissue injuries, temporary
increase of skin tightening, temporary body contouring, and vaginal treatments. We believe our ARTAS® and NeoGraft® systems are complementary and give us a
hair restoration product offering that can serve a broad segment of the market.

In the United States, we have obtained 510(k) clearance from the FDA for our Venus Concept’s Freeze® and Venus Freeze Plus™, Venus Viva® and Venus Viva®
MD,  Venus  Legacy®  BX  and  Legacy®  CX,  Venus  Versa®,  Venus  Velocity™,  Venus  Bliss™,  Venus  Epileve™,  ARTAS®  and  ARTAS®  iX  Systems.  The  Venus
Glow™ and NeoGraft® systems are listed as class I devices under the FDA classification system. Outside the United States, we market our technologies in over 60
countries across Europe, the Middle East, Africa, Asia-Pacific and Latin America. Because each country has its own regulatory scheme and clearance process, not
every device is cleared or authorized for the same indications in each market in which a particular system is marketed.

As of December 31, 2020, we operated directly in 20 international markets through our 16 direct offices in the United States, Canada, United Kingdom, Japan, South
Korea, Mexico, Argentina, Colombia, Spain, France, Germany, Australia, China, Hong Kong, Israel, and South Africa.

Our revenues for the year ended December 31, 2020 and 2019 were $78.0 million and $110.4 million, respectively. We had a net loss attributable to Venus Concept of
$85.3 million and $40.6 million in the year ended December 31, 2020 and 2019, respectively. We had an Adjusted EBITDA loss of $20.1 million and $12.5 million
for the year ended December 31, 2020 and 2019, respectively.

81

 
 
 
 
 
 
 
 
Use of Non-GAAP Financial Measures

Adjusted  EBITDA  is  a  non-GAAP  measure  defined  as  net  loss  income  before  foreign  exchange  loss,  financial  expenses,  income  tax  expense,  depreciation  and
amortization,  stock-based  compensation  and  non-recurring  items  for  a  given  period.  Adjusted  EBITDA  is  not  a  measure  of  our  financial  performance  under  U.S.
GAAP and should not be considered an alternative to net income or any other performance measures derived in accordance with U.S. GAAP. Accordingly, you should
consider  Adjusted  EBITDA  along  with  other  financial  performance  measures,  including  net  income,  and  our  financial  results  presented  in  accordance  with  U.S.
GAAP.  Other  companies,  including  companies  in  our  industry,  may  calculate  Adjusted  EBITDA  differently  or  not  at  all,  which  reduces  its  usefulness  as  a
comparative measure. We understand that although Adjusted EBITDA is frequently used by securities analysts, lenders and others in their evaluation of companies,
Adjusted EBITDA has limitations as an analytical tool, and you should not consider it in isolation, or as a substitute for analysis of our results as reported under U.S.
GAAP.  Some  of  these  limitations  are:  Adjusted  EBITDA  does  not  reflect  our  cash  expenditures  or  future  requirements  for  capital  expenditures  or  contractual
commitments;  Adjusted  EBITDA  does  not  reflect  changes  in,  or  cash  requirements  for,  our  working  capital  needs;  and  although  depreciation  and  amortization
are a non-cash charges, the assets being depreciated will often have to be replaced in the future, and Adjusted EBITDA does not reflect any cash requirements for
such replacements.

We believe that Adjusted EBITDA is a useful measure for analyzing the performance of our core business because it facilitates operating performance comparisons
from period to period and company to company by backing out potential differences caused by changes in foreign exchange rates that impact financial assets and
liabilities denominated in currencies other than the U.S. dollar, tax positions (such as the impact on periods or companies of changes in effective tax rates), the age
and  book  depreciation  of  fixed  assets  (affecting  relative  depreciation  expense),  amortization  of  intangible  assets,  stock-based  compensation  expense  (because  it
is a non-cash expense) and non-recurring items as explained below.

The following reconciliation of net loss to Adjusted EBITDA for the years presented:

Venus Concept Inc.

Reconciliation of Net loss to Non-GAAP Adjusted EBITDA

Reconciliation of net loss to adjusted EBITDA
Net loss
Foreign exchange (gain) loss
Loss on debt extinguishment
Loss on disposal of subsidiaries
Finance expenses
Income tax expense
Depreciation and amortization
Stock-based compensation expense
Goodwill impairment charge
COVID-19 related bad debts
Other adjustments (1)
Adjusted EBITDA

Year Ended, December 31,
2019
2020

(in thousands)

(82,818)  $
(68)   

2,938 
2,526 
8,343 
1,181 
4,804 
2,138 
27,450 
11,088 
2,280 
(20,138)  $

(42,295)
2,611 
— 
— 
7,549 
1,857 
2,040 
2,158 
— 
— 
13,553 
(12,527)

 $

 $

(1)  For  the  year  ended  December  31,  2020,  the  other  adjustments  are  represented  by  severance  and  retention  payments  ($1.9  million)  and  litigation  settlement
expenses ($0.3 million). For the year ended December 31, 2019, the other adjustments are mainly represented by professional fees related to the Merger and a patent
infringement case.

82

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
Key Factors Impacting Our Results of Operations

Our results of operations are impacted by several factors, but we consider the following to be particularly significant to our business:

Number of systems delivered. The majority of our revenue is generated from the delivery of systems, both under traditional sales contracts and under subscription
agreements. The following table set forth the number of systems we have delivered in the geographic regions indicated:

United States
International

Total systems delivered

Year Ended December 31,
2019
2020

338     
968     
1,306     

647 
1,817 
2,464

Mix  between  traditional  sales,  subscription  model  sales  and  distributor  sales.  We  deliver  systems  through  (1)  traditional  direct  system  sales  contracts  to
customers,  (2)  our  subscription  model,  and  (3)  system  sales  through  distributor  agreements.  Unit  deliveries  under  direct  system  sales  contracts  and  subscription
agreements  have  the  higher  per  unit  revenues  and  gross  margins,  while  revenues  and  gross  margins  on  systems  sold  through  distributors  are  lower.  However,
distributor  sales  do  not  require  significant  sales  and  marketing  support  as  these  expenses  are  borne  by  the  distributors.  In  addition,  while  traditional  system  sales
contracts  and  subscription  contracts  have  similar  gross  margins,  cash  collections  on  subscription  contracts  generally  occur  over  a  three-year  period,  with
approximately 40% collected in the first year and the balance collected evenly over the remaining two years of the subscription agreement.

Investment in Sales, Marketing and Operations. In recent years, we made a strategic decision to penetrate the global market by investing in sales and marketing
expenses across all geographic segments. This included the opening of more direct offices and hiring experienced sales, marketing and operational staff. While we
generated  incremental  product  sales  in  these  new  markets,  these  revenues  and  the  related  margins  did  not  fully  offset  the  startup  investments  made  in  certain
countries.  We  have  been  evaluating  our  profitability  and  growth  prospects  in  these  countries  post  COVID-19,  and  we  will  exit  countries  that  have  yet  to  produce
sustainable  results.  In  the  year  ended  December 31,  2020  and  2019,  respectively,  we  did  not  open  any  direct  sales  offices.  Over  the  course  of  fiscal  year  ended
December 31, 2020, we completed the following transactions:

•

•

•

•

•

•

•

Sold our share (51%) in our Bulgarian subsidiary, Venus Concept Central Eastern Europe Ltd., to an unrelated third party for cash consideration of 0.5
million Euro which was equivalent to $0.5 million. The disposal resulted in a loss of $0.4 million.

Sold  our  share  (51%)  in  our  Indian  subsidiary,  Venus  Aesthetic  LLP,  to  an  unrelated  third  party  for  cash  consideration  of  $0.4  million.  The  disposal
resulted in a loss of approximately $0.6 million.

Sold our share (51%) in our Italian subsidiary, Venus Concept Italy S.r.l., to an unrelated third party for cash consideration of 0.3 million Euro which was
equivalent to $0.3 million. The disposal resulted in a loss of approximately $0.5 million.

Entered into a Termination Agreement of the Venus Concept Kazakhstan LLP Foundation Agreement, resulting in the cancellation of our 51% interest in
the entity. This disposal resulted in a gain of approximately $0.1 million.

Sold our share (51%) of our Russian subsidiary, Venus Concept RU LLC, to an unrelated third party for cash consideration of $0.6 million. The disposal
resulted in a loss of approximately $0.4 million.

Sold our share (55%) of our Singaporean subsidiary, Venus Concept Singapore Pte. Ltd., including its wholly owned subsidiary, Venus Concept Vietnam
Co., Ltd., to an unrelated third party for cash consideration of $0.5 million. The disposal resulted in a loss of approximately $0.7 million.

Sold our share (100%) in our Indonesian subsidiary, InPhronics Limited, along with our 90% interest in its subsidiary, PT NeoAsia Medical, for the cash
consideration of $1.0 million. The disposal resulted in a loss of approximately $33 thousand.

83

 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Bad Debt Expense. We maintain an allowance for doubtful accounts for estimated losses that may primarily arise from subscription customers that are unable to
make the remaining required payments under their subscription contracts. Due to COVID-19, in the first half of 2020, we experienced significant reductions in the
collection  of  accounts  receivable  from  our  subscription  customers  across  the  markets  in  which  we  operate.  As  a  result,  in  addition  to  our  regular  allowance  for
doubtful accounts, our third quarter results reflect a cumulative COVID-19 related bad debt charge of $5.7 million as of September 30, 2020. In July of 2020, our
collection efforts and results improved significantly, and continued to do so through to September of 2020. We entered into repayment arrangements with the majority
of non-paying customers, and as government lockdown and shelter in place orders were lifted we experienced a significant improvement in collections as businesses
reopened. However, in the fourth quarter we experienced an emergence of a second wave of COVID-19 cases in most of the markets we operate in, resulting in a
reinstatement,  or  partial  reinstatement,  of  government  lockdown  and  shelter  in  place  restrictions.  Many  of  the  customers  that  previously  agreed  to  repayment
arrangements during the first term were negatively impacted, forced to temporarily close their operations again and could not honor their repayment arrangements. We
estimate that 14% of our pre-COVID-19 customers in North America were forced to close their operations either temporarily or permanently. As a result, in addition
to our regular allowance for doubtful accounts, we recorded an additional COVID-19 related bad debt charge of $5.4 million in the fourth quarter of fiscal 2020. For
the full fiscal year ending December 31, 2020, we estimate the total COVID-19 related bad debt charge to be approximately $11.1 million, of which approximately
$3.0  million  related  to  accounts  that  had  fully  defaulted  and  the  balance  relates  to  accounts  that  are  at  risk  but  fully  provided  for.  As  of  December  31,  2020,  our
allowance for doubtful accounts stands at $18.5 million which represents 20% of the gross outstanding accounts receivable as of this date.

Outlook

The  global  pandemic  caused  by  the  COVID-19  significantly  negatively  affected  all  aspects  of  our  business  during  2020,  including  our  sales,  supply  chain,
manufacturing and accounts receivable collections.

Employee  and  customers’  health  and  safety  measures.  At  Venus  Concept,  safety  is  our  top  responsibility  and  that  includes  the  health  and  wellness  of  our
employees globally. In response to COVID-19, we instituted several operational measures to ensure the safety of our employees, which include, but are not limited to
the following:

•
•
•
•

•
•

Suspended or reduced operations at manufacturing and warehouse facilities;
Implemented and continuously updated our health and safety policies and processes;
Established remote working guidelines;
Maintained  communication  with  customers,  including  planning  for  business  resumption,  implementing  virtual  training  sessions  and  monitoring
announcements regarding developments;
Enhanced safety guidelines and access to personal protective equipment for our clinical trainers; shifted to virtual training sessions where possible; and
Initiated thorough cleaning and decontamination procedures throughout our global manufacturing, warehouse and office facilities.

Supply  chain.  A  number  of  the  components  we  use  to  manufacture  our  systems  are  sourced  from  China.  We  had  experienced  difficulty  with  sourcing  certain
component  parts  from  China  for  some  of  our  systems,  including  Venus  Bliss,  in  the  first  quarter  of  2020  and,  consequently,  we  were  not  able  to  manufacture  the
number of systems we forecasted for the first quarter and part of the second quarter of 2020. Our China sourcing issue was fully remedied in the second quarter of
2020; nevertheless, we experienced difficulties in meeting customers’ demand in the second quarter of 2020 as a result of sourcing disruption earlier in the year. In
addition, from March 16, 2020 to June 1, 2020, we were unable to access our facility in San Jose or NPI Solutions, Inc.’s (“NPI”) facility. As a result, we were unable
to  manufacture  sufficient  ARTAS  procedure  kits  in  the  second  quarter  of  2020  and  were  limited  to  shipping  procedure  kits  from  existing  inventory.  While  we
currently have access to our San Jose facility and NPI’s facility has re-opened and we are able to manufacture ARTAS procedure kits, we cannot predict whether these
facilities will be closed again by the Order of the Health Officer of the County of Santa Clara, or California State public health orders in response to future COVID-19
developments in the County or State.

84

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sales markets. We are a global business, having established a commercial presence in more than 60 countries over the course of our ten-year history. The economic
recovery in individual countries in the second, third and fourth quarters of 2020 progressed unevenly depending on the success of each country in controlling the
spread and impact of COVID-19. We also saw a pronounced decline in system sales, product sales and service revenues in all markets beginning in March 2020 and
continuing throughout the second quarter of fiscal 2020, primarily as a result of mandated government “shelter-in-place” requirements in these regions. While our
results  for  the  third  and  fourth  quarters  of  2020  were  better  than  we  anticipated  in  both  Europe  and  North  America,  we  expect  that  COVID-19  will  continue  to
negatively  affect  customer  demand  into  the  first  half  of  2021  and  while  we  expect  further  recovery  in  most  markets,  the  impact  of  COVID-19  on  our  sales  is
unpredictable and could continue to be significant for the foreseeable future.

Accounts receivable collections. As  a  result  of  the  global  economic  turmoil  that  has  resulted  from  COVID-19,  many  of  our  customers  experienced  difficulty  in
making timely payments or payments at all during the pandemic under their subscription agreements and we experienced a significant reduction in the collection of
accounts receivable from our subscription customers across markets in the first half of 2020. We entered into repayment arrangements with the majority of non-paying
customers,  and  as  government  lockdown  and  shelter  in  place  orders  were  lifted  we  experienced  a  significant  improvement  in  collections  as  businesses  reopened.
Notwithstanding the improvement in our cash collections, we determined that an allowance for doubtful accounts be established for those accounts that closed their
operations, defaulted or were struggling to make consistent monthly payments. As a result, in addition to our regular allowance for doubtful accounts, we recorded a
COVID-19 related bad debt charge of $11.1 million in 2020 which represents 12% of the gross outstanding accounts receivable as of December 31, 2020.

In our largest subscription markets we collected approximately 60% of our billings in March 2020, 30% in April 2020, 35% in May 2020, 60% in June 2020, 104% in
July 2020, 97% in August 2020, and 98% in September 2020. The improvement in collection trends, starting from May 2020 and continuing through to September, is
directly  correlated  to  business  re-openings  and  our  collection  efforts.  Through  the  third  quarter  of  2020,  we  continued  to  proactively  manage  the  collection  of
accounts  receivables  and  have  made  repayment  arrangements  with  the  majority  of  our  non-paying  subscription  customers  to  either  defer  collection  or  to  collect  a
reduced amount, with the expectation of full collection as business activities resume. As a result of implementing repayment arrangements with the majority of our
non-paying subscription customers, the majority of these customers recommenced payments in those jurisdictions where shelter-in-place orders were lifted, and their
businesses reopened. Our systems are equipped with monthly activation codes, and non-paying customers will not be provided with codes unless overdue balances are
cleared, or they make a repayment arrangement with us.

Notwithstanding the collection improvements experienced through our third quarter results, in October 2020 our customers, in most of the markets we operate in,
experienced the emergence of a second wave of COVID-19 cases resulting in a reinstatement, or partial reinstatement, of government lockdown and shelter in place
restrictions. Many of the customers that agreed to repayment arrangements were negatively impacted, forced to temporarily close their operations again and could not
honor  their  repayment  arrangements.  In  our  largest  subscription  markets  we  collected  approximately  86%  of  our  billings  in  October  2020,  86%  of  our  billings  in
November 2020, and 87% in December 2020. We estimate that 14% of our pre-COVID-19 customers in North America were forced to close their operations either
temporarily or permanently. As a result, in addition to our regular allowance for doubtful accounts, we recorded an additional COVID-19 related bad debt charge of
$5.4 million in the fourth quarter of fiscal 2020. For the full fiscal year ended December 31, 2020, we estimate the total COVID-19 related bad debt charge to be
approximately $11.1 million, of which approximately $3.0 million related to accounts that had fully defaulted and the balance relates to accounts that are at risk but
fully provided for. We remain fully focused on reactivating collections with those at risk accounts that that have struggled through the pandemic but showing signs of
viability. As of December 31, 2020, our allowance for doubtful accounts stands at $18.5 million and represents that represents 20% of the gross outstanding accounts
receivable as of this date.

With the recent approvals and successful rollout of COVID-19 vaccines, we have experienced an improvement in our collection experience. The relative success of
the second wave lockdown measures, combined with vaccination rollout plans has resulted in reduced lockdown restrictions in most of the markets we operate in. Our
collection experience has also improved in the post year-end period, with collections in our largest subscription markets averaging 87% of our billings in January
2021, 92% of our billings in February 2021, and approximately 97% of our billings through March 2021. We will continue our pro-active management of collections
and will revisit our allowance for doubtful accounts during the next quarter.

85

 
 
 
 
 
 
 
Mitigation efforts. We are focused on continuing to mitigate the impacts of the COVID-19 pandemic on our business to the extent possible. Our mitigation efforts
include the following:

•

•

•

Accounts  Receivables  Collections  Initiatives.  We  have  made  repayment  arrangements  with  the  majority  of  our  non-paying  subscription  customers  to
collect temporarily reduced monthly payments where possible and/or deferred amounts in expectation of full collection as business activities continue to
resume. We modified our payment arrangements with these subscription customers such that past due amounts are scheduled to be repaid over a three to
six-month period. We made further adjustments with the emergence of the second COVID-19 wave, where payment arrangements from the first wave
were not fully honored but we continue to work with these customers to formulate revised payment plans. Based on our interactions and arrangements in
place thus far with our subscription customers, the majority of them have recommenced, or plan to recommence payments in those jurisdictions where
shelter-in-place  orders  have  been  lifted  and  their  businesses  reopened.  While  the  repayment  arrangements  and  improvements  in  collections  activities
made  thus  far  have  resulted  in  our  cash  collections  rate  approaching  pre-COVID-19  levels,  we  may  not  be  successful  in  collecting  all  outstanding
amounts.

Cost reduction initiatives. Our efforts to reduce the operating expense profile of the combined company has been successful, resulting in cost savings of
approximately  $38.0  million  in  2020  and  continuing  into  2021.  After  the  Merger,  described  under  Note  1  “Nature of Operations”  in  the  notes  to  our
consolidated financial statements included elsewhere in this report, we focused on improving the profitability of the combined businesses and identified
approximately $18.0 million of synergies and cost reductions related to the Merger. In addition, and in response to the challenging business environment
related to COVID-19, we also conducted a full review of our 2020 operating budget. In the first quarter of fiscal 2020, we implemented a restructuring
program which was mainly focused on reduction of payroll costs through a combination of permanent headcount reductions, a hiring freeze, temporary
unpaid leave and a reduced work week for certain employees and reduction of discretionary spending across all departments. We planned to realize costs
savings  of  approximately  $20.0  million  in  2020  and  continuing  into  2021.  In  2020,  we  realized  in  excess  of  $20.0  million  of  the  planned  savings,  in
addition to having realized the $18.0 million in merger synergies. Our results for the year ended December 31, 2020, reflect a severance provision of
approximately $1.9 million. This severance provision related to approximately 145 employees who were terminated by December 31, 2020. In addition,
and  in  response  to  COVID-19,  we  assessed  the  viability  of  our  subsidiaries  that  have  insufficient  revenues  to  cover  high  operating  expenses,  which
resulted in the divestment of several subsidiaries as fully described in “Investment in Sales, Marketing and Operations” section above.

Cash Interest Payment Deferral and Covenant Relief. On April 29, 2020, we entered into an amendment to the Madryn Credit Agreement, described
Note 11 “Madryn Long-Term Debt and Convertible Notes” to our consolidated financial statements included elsewhere in this report, that (i) required that
interest  payments  for  the  period  beginning  January  1,  2020  and  ending  on,  and  including,  April  29,  2020  (the  “PIK  Period”),  be  paid-in-
kind, (ii) increased the interest rate from 9.00% per annum to 12.00% per annum during the PIK Period and (iii) required us to provide certain additional
financial and other reporting information to the lenders. On June 30, 2020, we entered into another amendment to the Madryn Credit Agreement that
(i) extended the PIK period through June 30, 2020, (ii) reduced the consolidated minimum revenue threshold requirement (a) for the four consecutive
fiscal quarter period ending June 30, 2020, to at least $85.0 million and (b) for the four consecutive fiscal quarter period ending September 30, 2020, to at
least $75.0 million, (iii) required us to raise at least $5.0 million of cash proceeds from the issuance of equity during the period June 1, 2020, through
September 30, 2020 and (iv) obligated us to use our best efforts to raise an additional $2.0 million of cash proceeds from the issuance of equity during the
period June 1, 2020 through September 30, 2020. On September 30, 2020, we entered into another amendment to the Madryn Credit Agreement that (i)
required that fifty percent (50%) of the interest payments for the period beginning July 1, 2020 and ending on, and including, September 30, 2020 (the
“Second PIK Period”), be paid in cash, (ii) the remaining fifty percent (50%) of the interest payments for the Second PIK Period, be paid in kind, and (iii)
increased  the  interest  rate  applicable  to  the  Second  PIK  Period  from  9.00%  per  annum  to  10.50%  per  annum  during  the  Second  PIK  Period.  On
December  8,  2020,  we,  using  proceeds  from  the  MSLP  Loan,  partially  repaid  our  obligation  under  the  Madryn  Credit  Agreement  of  $43.6  million
(including  principal  of  $42.5  million).  The  rest  of  the  outstanding  debt  under  the Madryn  Credit  Agreement  was  converted  into  secured  convertible
promissory notes in the aggregate amount of $26.7 million.

86

 
 
 
 
 
 
 
 
•

•

•

Equity Purchase Agreement with Lincoln Park. On June 16, 2020, we entered into the Equity Purchase Agreement with Lincoln Park, described further
under  Note  1  “Nature  of  Operations—Equity  Purchase  Agreement  with  Lincoln  Park”  in  the  notes  to  the  consolidated  financial  statements  included
elsewhere in this report. Under this agreement, in 2020, we sold approximately 3.04 million shares of our common stock through this equity line facility
yielding net cash proceeds of $8.4 million. The Lincoln Park facility has a two-year term and provides us with the ability to opportunistically enhance our
liquidity position should the COVID-19 pandemic continue for a sustained period of time.

Government  Assistance  Programs.  Certain  of  our  subsidiaries  applied  for  government  assistance  programs  and  received  loans  and  other  government
subsidies aggregating $5.3 million, including $4.1 million in PPP Loans under the CARES Act. The terms of these government assistance programs vary
by jurisdiction. See Note 13 “Government Assistance Programs” in the notes to our consolidated financial statements included elsewhere in this report.

December 2020 Public Offering. On December 24, 2020, we sold in a public offering 11,250,000 shares of common stock and warrants to purchase up to
5,625,000  shares  of  common  stock  at  a  combined  offering  price  to  the  public  of  $2.00  per  share  and  accompanying  warrants.  Total  net  proceeds
generated by the December 2020 Public Offering was $20.5 million. See Note 1 “Nature of Operations—December 2020 Public Offering” in the notes to
our consolidated financial statements included elsewhere in this report.

The extent to which the COVID-19 pandemic may continue to impact our business, operating results, financial condition, and liquidity in the future will depend on
future developments, which we cannot predict, including the duration and severity of the pandemic, travel restrictions, business and workforce disruptions, and the
effectiveness of actions taken to contain and treat the disease in each of the markets in which we operate. The situation surrounding COVID-19 remains fluid, and the
potential for additional negative impacts on our results of operations, financial condition and liquidity increases the longer the pandemic impacts activity levels in the
United States and the other countries in which we operate.

Basis of Presentation

Revenues

We generate revenue from (1) sales of systems through our subscription model, traditional system sales to customers and distributors, (2) other product revenues from
the  sale  of  marketing  supplies  and  kits,  consumables  and  our  skincare  and  hair  products  and  (3)  service  revenue  from  the  sale  of  our  VeroGrafters™  technician
services, our 2two5 internal advertising agency and our extended warranty service contracts provided to existing customers. Our 2two5 internal advertising agency
services were discontinued in the third quarter of 2020. These revenues were not material to our 2020 results.

System Revenue

For the years ended December 31, 2020 and 2019, approximately 54% and 67%, respectively, of our system revenues were derived from subscription contracts. Our
subscription model is designed to provide a low barrier to ownership of our systems and includes an up-front fee followed by monthly payments, typically over a 36-
month  period.  The  up-front  fee  serves  as  a  deposit.  The  significantly  reduced  up-front  financial  commitment,  coupled  with  less  onerous  credit  and  disclosure
requirements, is intended to make our subscription-based sales program more appealing and affordable to physicians, including non-traditional providers of aesthetic
services such as family practice, general practice, and medical spas. For accounting purposes, these arrangements are considered to be sales-type finance leases, where
the present value of all cash flows to be received under the subscription agreement is recognized as revenue upon shipment to the customer and achievement of the
required revenue recognition criteria.

For the years ended December 31, 2020 and 2019, approximately 39% and 27%, respectively, of our system revenues were derived from traditional sales. Customers
generally demand higher discounts in connection with these types of sales. We recognize revenues from products sold to end customers based on the following five
steps:  (1)  identification  of  the  contract(s)  with  the  customer;  (2)  identification  of  the  performance  obligations  in  the  contract;  (3)  determination  of  the  transaction
price;  and  (4)  allocations  of  the  transaction  price  to  the  separate  performance  obligations  in  the  contract;  and  (5)  recognition  of  revenue  when  (or  as)  the  entity
satisfies a performance obligation.

87

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We do not generally grant rights of return or early termination rights to our end customers. These traditional sales are generally made through our sales team in the
countries in which the team operates.

For the years ended December 31, 2020 and 2019, approximately 7% and 6%, respectively, of our system revenues were derived from distributor sales. Under the
traditional distributor relationship, we do not sell directly to the end customer and, accordingly, achieve a lower overall margin on each system sold compared to our
direct sales. These sales are non-refundable, non-returnable and without any rights of price protection or stock rotation. Accordingly, we consider distributors as end
customers, or the sell-in method.

Procedure Based Revenue

We  generate  revenue  from  our  harvesting  and  site  making  procedures  in  hair  restoration  procedures.  The  harvesting  procedure  is  an  act  of  activating  the  needle
mechanism of the ARTAS® System and it consists of multiple harvests (each harvested hair follicle is one harvest), which direct customers can purchase at fixed
price per harvest (with a minimum of 750 harvests) or a set price per procedure, as agreed upon at the time of system purchase. We also provide one sterile and one
non-sterile disposable clinical kit per procedure. On average, each procedure consists of approximately 1,500 harvests. The customer must place an online order with
us  for  the  number  of  procedures  desired  and  make  a  payment.  Upon  receipt  of  the  order  and  the  related  payment,  we  release  an  electronic  key  that  enables  the
ARTAS®  System  to  perform  the  number  of  procedures  purchased.  Once  the  procedures  are  exhausted  (or  “consumed”),  the  customer  must  purchase  additional
procedures. Harvesting procedures can also be purchased in bulk orders. The site making procedure uses ARTAS® System to create a recipient site (i.e., site making)
in the patient’s scalp affected by androgenic alopecia or AGA (or male pattern baldness). The site making procedures generally include one disposable site making kit.
The site making procedures are sold to customers in the same manner as the harvesting procedures.

Other Product Revenue

We  also  generate  revenue  from  our  customer  base  by  selling  Glide  (a  cooling/conductive  gel  which  is  required  for  use  with  many  of  our  systems),  Venus  Glow
Serums, marketing supplies and kits, consumables and disposables, replacement applicators and handpieces, our skincare products (Venus Skin) and hair products,
and ARTAS® System training.

Service Revenue

We generate ancillary revenue from our existing customers by selling additional services including VeroGrafters™ technician services for hair restoration using our
NeoGraft®  and  ARTAS®  systems,  extended  warranty  service  contracts,  and  services  provided  by  our  2two5  internal  advertising  agency.  Our  2two5  internal
advertising agency services were discontinued in the third quarter of 2020. These revenues were not material to our 2020 results.

Cost of Goods Sold and Gross Profit

Cost  of  goods  sold  consists  primarily  of  costs  associated  with  manufacturing  our  different  systems,  including  direct  product  costs  from  third-party  manufacturers,
warehousing and storage costs and fulfillment and supply chain costs inclusive of personnel-related costs (primarily salaries, benefits, incentive compensation and
stock-based  compensation).  Cost  of  goods  sold  also  includes  the  cost  of  upgrades,  technology  amortization,  royalty  fees,  parts,  supplies,  and  cost  of  product
warranties.

Operating Expenses

Selling and Marketing. We currently sell our products and services using direct sales representatives in North America and in select international markets. Our sales
costs  primarily  consist  of  salaries,  commissions,  benefits,  incentive  compensation  and  stock-based  compensation.  Costs  also  include  expenses  for  travel  and  other
promotional and sales-related activities.

88

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our marketing costs primarily consist of salaries, benefits, incentive compensation and stock-based compensation. They also include expenses for travel, trade shows,
and other promotional and marketing activities, including direct and online marketing. Due to business  disruption  and  restrictions  imposed  by  the  governments  in
many  countries  in  which  we  operate,  we  have  experienced  significant  decline  in  our  selling  and  marketing  expenses.  As  the  business  environment  improves,  we
expect selling and marketing expenses to increase, but at a rate slightly below our rate of revenue growth.

General  and  Administrative.  Our  general  and  administrative  costs  primarily  consist  of  expenses  associated  with  our  executive,  accounting  and  finance,  legal,
intellectual property and human resource departments. These expenses consist of personnel-related expenses (primarily salaries, benefits, incentive compensation and
stock-based  compensation)  and  allocated  facilities  costs,  audit  fees,  legal  fees,  consultants,  travel,  insurance  and  bad  debt  expense.  During  the  normal  course  of
operations, we may incur bad debt expense on accounts receivable balances that are deemed to be uncollectible.

Research and Development. Our research and development costs primarily consist of personnel-related costs (primarily salaries, benefits, incentive compensation,
and stock-based compensation), material costs, amortization of intangible assets, regulatory affairs, and clinical costs, and facilities costs in our Yokneam, Israel and
San Jose, California research centers. Our ongoing research and development activities are primarily focused on improving and enhancing our current technologies,
products, and services, and on expanding our current product offering with the introduction of new products and expanded indications.

We expense all research and development costs in the periods in which they are incurred. We expect our research and development expenses to increase in absolute
dollars as we continue to invest in research, clinical studies, regulatory affairs, and development activities, but to decline as a percentage of revenue as our revenue
increases over time.

Finance Expenses

Finance expenses consists of interest income, interest expense and other banking charges. Interest income consists of interest earned on our cash, cash equivalents and
short-term bank deposits. We expect interest income to vary depending on our average investment balances and market interest rates during each reporting period.
Interest expense consists of interest on long-term debt and other borrowings. The interest rates on our long-term debt were 3.14% for MSLP Loan and 8% for the
Notes as of December 31, 2020 (9% on our long-term debt as of December 31, 2019).

Foreign Exchange (Gain) Loss

Foreign  currency  exchange  (gain)  loss  changes  reflect  foreign  exchange  gains  or  losses  related  to  the  change  in  value  of  assets  and  liabilities  denominated  in
currencies other than the U.S. dollar.

Income Taxes Expense

We estimate our current and deferred tax liabilities based on current tax laws in the statutory jurisdictions in which we operate. These estimates include judgments
about liabilities resulting from temporary differences between assets and liabilities recognized for financial reporting purposes and such amounts recognized for tax
purposes. In certain jurisdictions, only the payments invoiced in the current period are subject to tax, but for accounting purposes, the discounted value of the total
subscription contract is reported and tax affected. This results in a deferred tax credit which is settled in the future period when the monthly installment payment is
issued and settled with the customer. Since our inception, we have not recorded any tax benefits for the net operating losses we have incurred in each year or for the
research and development tax credits we generated in the United States. We believe, based upon the weight of available evidence, that it is more likely than not that all
of our net operating loss carryforwards and tax credits will not be realized.

Income tax expense is recognized based on the actual income or loss incurred during the year ended December 31, 2020.

89

 
 
 
 
 
 
 
 
 
 
 
 
 
Non-Controlling Interests

In  many  countries  where  we  have  direct  operations,  we  have  minority  shareholders.  For  accounting  purposes,  these  minority  partners  are  referred  to  as  non-
controlling  interests,  and  we  record  the  non-controlling  interests’  share  of  earnings  in  our  subsidiaries  as  a  separate  balance  within  stockholders’  equity  in  the
consolidated balance sheets and consolidated statements of stockholders’ equity.

Restatement of Comparative Amounts

For the three months ended March 31, 2019, six months ended June 30, 2019 and nine months ended September 30, 2019, we previously classified the issuance of
common stock and preferred stock as a credit to common stock. In accordance with U.S. GAAP, amounts issued in excess of par value are required to be accounted
for in additional paid in capital (APIC). The error is a reclassification from common stock into APIC and has an immaterial impact on the consolidated statements of
stockholders’ equity and consolidated balance sheets. Items previously reported have been reclassified to conform to U.S. GAAP and the reclassification did not have
any impact on our consolidated statements of operations, consolidated statements of comprehensive loss, consolidated statements of cash flows and net loss per share
calculations.

90

 
 
 
 
 
Results of Operations

The following tables set forth our consolidated results of operations in U.S. dollars and as a percentage of revenues for the years indicated:

Consolidated Statements of loss:
Revenues:
Leases
Products and services

Total revenue
Cost of goods sold
Gross profit
Operating expenses:

Sales and marketing
General and administrative
Research and development
Goodwill impairment
Total operating expenses
Loss from operations
Other expenses:

Foreign exchange (gain) loss
Finance expenses
Loss on debt extinguishment
Loss on disposal of subsidiaries

Loss before income taxes
Income tax expense
Net loss

Deemed dividend
Net loss attributable to the Company
Net loss attributable to noncontrolling interest

As a % of revenue:
Revenues
Cost of goods sold
Gross profit
Operating expenses:

Selling and marketing
General and administrative
Research and development
Goodwill impairment
Total operating expenses
Loss from operations
Foreign exchange (gain) loss
Finance expenses
Loss on debt extinguishment
Loss on disposal of subsidiaries
Loss before income taxes

91

  $

  $

Year Ended
December 31,

2020

2019

(dollars in thousands)

  $

  $

33,428 
44,586 
78,014 
26,623 
51,391 

26,203 
57,882 
7,754 
27,450 
119,289 
(67,898)

(68)
8,343 
2,938 
2,526 
(81,637)
1,181 
(82,818)

3,564 
(85,270)
(1,112)

100%    
34.1 
65.9 

33.6 
74.2 
9.9 
35.2 
152.9 
(87.0)
(0.1)
10.7 
3.8 
3.2 
(104.6)

65,170 
45,236 
110,406 
33,753 
76,653 

41,409 
57,488 
8,034 
— 
106,931 
(30,278)

2,611 
7,549 
— 
— 
(40,438)
1,857 
(42,295)

— 
(40,619)
(1,676)

100%
30.6 
69.4 

37.5 
52.1 
7.3 
— 
96.9 
(27.4)
2.4 
6.8 
— 
— 
(36.6)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
  
   
  
   
   
   
   
   
   
   
   
   
  
   
  
   
   
   
   
   
   
   
   
   
   
   
   
   
  
   
  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
     
 
     
 
   
   
   
   
   
     
 
     
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
 
The following tables set forth our revenue by region and by product type for the years indicated:

Revenues by region:
United States
International

Total revenue

Revenues by product:
Subscription—Systems
Products—Systems
Products other (1)
Services (2)

Total revenue

Year Ended December 31,
2019
2020

33,987    $
44,027     
78,014    $

47,723 
62,683 
110,406

Year Ended December 31,
2019
2020

(in thousands)

33,428    $
28,957     
10,858     
4,771     
78,014    $

65,170 
31,730 
6,943 
6,563 
110,406

  $

  $

  $

  $

(1)
(2)

Products other include ARTAS® procedure kits, Venus Concept’s Venus Skin and hair products, and other consumables.
Services include VeroGrafters™ technician services, 2two5 advertising agency services and extended warranty sales.

Comparison of the Years Ended December 31, 2020 and 2019
Revenues

(in thousands, except percentages)
Revenues:

Subscription—Systems
Products—Systems
Products other
Services
Total

Year Ended December 31,

2020
    % of Total

$

2019

Change

$

    % of Total

$

%

  $

  $

33,428    
28,957    
10,858    
4,771    
78,014    

42.8    $
37.1     
13.9     
6.2     
100.0    $

65,170    
31,730    
6,943    
6,563    
110,406    

59.0    $
28.7     
6.3     
6.0     
100.0    $

(31,742)    
(2,773)    
3,915     
(1,792)    
(32,392)    

(48.7)
(8.7)
56.4 
(27.3)
(29.3)

Total revenue decreased by $32.4 million, or 29.3%, to $78.0 million for the year ended December 31, 2020 from $110.4 million for the year ended December 31,
2019. The  decrease  in  revenue  was  a  result  of  decreased  revenue  in  the  United  States  of  $13.8  million  and  decreased  revenue  in  international  markets  of  $18.6
million. The decrease in revenue in both the United States and international markets was driven by COVID-19 related lockdown measures or restrictions imposed by
federal and state governments, a reduction in procedures at the clinic level caused by additional COVID-19 safety protocols, and a general reluctance on the part of
some consumers to undergo non-essential aesthetic procedures given the risks presented by COVID-19. These disruptions and the resultant uncertainty at the clinic
level  negatively  impacted  our  ability  to  sell  into  our  customary  channels  in  both  the  United  States  and  international  markets.  Although  our  selling  efforts  were
hampered  by  target  customer  concerns  in  making  capital  outlays  given  the  economic  uncertainty,  this  became  less  of  an  obstacle  towards  the  end  of  2020  as  we
experienced a more robust sales trend in most markets.

We sold an aggregate of 1,306 systems in the year ended December 31, 2020 compared to 2,464 in the year ended December 31, 2019. The percentage of systems
revenue derived from our subscription model was approximately 54% in the year ended December 31, 2020 compared to 67% in the year ended December 31, 2019.
The percentage decline is attributable to ARTAS® systems which are not sold under our subscription model.

Other product revenue increased by $3.9 million, or 56.4%, to $10.8 million in the year ended December 31, 2020 from $6.9 million in the year ended December 31,
2019.  The  increase  was  driven  by  sales  of  ARTAS®  procedure  kits  partially  offset  by  the  impact  of  COVID-19  related  lockdown  restrictions  and  shelter-in-place
orders imposed by federal, state, and local governments.

92

 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
   
 
 
 
 
   
   
 
 
   
   
   
 
   
     
      
     
      
      
  
   
   
   
 
 
 
 
 
Services revenue decreased by $1.8 million, or 27.3%, to $4.8 million in the year ended December 31, 2020 from $6.6 million in the year ended December 31, 2019.
The  decrease  was  driven  by  COVID-19  related  restrictions  imposed  by  federal,  state,  and  local  governments  resulting  in  a  decline  in  VeroGrafters™  technician
services  along  with  the  suspension  of  operations  of  the  2two5  marketing  services  in  the  third  quarter  of  2020  offset  by  additional  warranty  revenue  on  ARTAS®
systems.

Cost of Goods Sold and Gross Profit

Cost of goods sold decreased by $7.2 million, or 21.3%, to $26.6 million in the year ended December 31, 2020 from $33.8 million in the year ended December 31,
2019. Gross profit decreased by $25.3 million, or 33.0%, to $51.4 million in the year ended December 31, 2020, as compared to $76.7 million in the year ended
December 31, 2019. The decrease in gross profit is primarily due to lower revenues due to COVID-19 related disruptions, lockdown restrictions and shelter-in-place
orders imposed by federal and local governments. Gross margin was 65.9% of revenue in the year ended December 31, 2020 compared to 69.4% of revenue in the
year ended December 31, 2019. The decrease in gross profit percentage is primarily due to sales of ARTAS® systems in 2020, which were sold at slightly lower
margins  than  our  other  systems,  and  inventory  fair  value  adjustments  recognized  on  the  business  combination  with  Venus  Concept  Ltd.  expensed  through  cost  of
goods sold during 2020, and a provision for excess or slow moving parts inventory caused by lower sales on our non-core devices.

Operating expenses

(in thousands, except percentages)
Operating expenses:

Selling and marketing
General and administrative
Research and development
Goodwill impairment
Total operating expenses

Year Ended December 31,

2020

2019

Change

$

26,203 
57,882 
7,754 
27,450 
119,289 

  $

  $

% of
Revenues

33.6    $
74.2    $
9.9    $
35.3     
153.0    $

$

41,409 
57,488 
8,034 
— 
106,931 

% of
Revenues

$

%

37.5    $
52.1     
7.3     
—     
96.9    $

(15,206)    
394     
(280)    
27,450     
12,358     

(36.7)
0.7 
(3.5)
100.0 
11.6

Selling and Marketing. Selling and marketing expenses decreased by 36.7% in the year ended December 31, 2020 compared to the year ended December 31, 2019.
This decrease was attributable primarily to reduced selling commissions as a result of lower sales in 2020, lower salaries and other compensation expenses as a result
of our restructuring program and reduced pay for some employees as a result of our efforts to reduce the impact of COVID-19. The decrease in selling and marketing
expenses was also affected by reduced travel costs and lower marketing costs as a result of reduced business activities caused by COVID-19. As a percentage of total
revenues, our selling and marketing expenses decreased by 3.9%, from 37.5% in the year ended December 31, 2019 to 33.6% in the year ended December 31, 2020.
As the business environment improves, we expect selling and marketing expenses to increase, but at a rate slightly below our rate of revenue growth.

General and Administrative. General and administrative expenses increased by 0.7% in the year ended December 31, 2020 compared to the year ended December 31,
2019,  reflecting  an  increase  in  bad  debt  expense  primarily  as  a  result  of  COVID-19  related  lockdown  restrictions  and  shelter-in-place  orders,  and  additional
amortization  of  intangible  assets  recognized  on  the  business  combination  with  Venus  Concept  Ltd.  partially  offset  by  lower  transaction  related  legal  and  audit
expenses. As a percentage of total revenues, our general and administrative expenses increased by 22.1%, from 52.1% in the year ended December 31, 2019, to 74.2%
in the year ended December 31, 2020, primarily due to expenses related to public company reporting obligations and due to lower revenues in 2020.

Research and Development. Research and development expenses decreased by 3.5% in the year ended December 31, 2020 compared to the year ended December 31,
2019. As a percentage of total revenues, our research and development expenses increased by 2.6%, from 7.3% in the year ended December 31, 2019, to 9.9% in the
year  ended  December  31,  2020.  The  slight  decrease  in  the  research  and  development  expense  is  attributable  to  the  Merger  synergies  and  cost  control  measures
implemented as a result of the COVID-19 cost containment.

93

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
  
  
      
  
  
      
      
  
  
  
   
  
  
   
  
  
   
  
  
  
  
 
 
 
 
 
 
Goodwill impairment. We considered a substantial  decline  in  our equity  value  and  worsening  macroeconomic  factors  due  to  COVID-19  as  triggering  events  that
caused analysis of potential impairment of our goodwill and other intangible assets as of March 31, 2020. The quantitative impairment analysis resulted in goodwill
impairment of $27.5 million driven primarily by lower than expected actual sales, as well as lower projected sales and decreased profitability because of COVID-19.
As  a  result,  the  entire  balance  of  goodwill  was  written  off  as  of  March 31, 2020.  The  impairment  loss  was  recognized  in  the  first  quarter  of  2020.  Based  on  the
impairment analysis performed no further impairment was considered necessary as of December 31, 2020.

Foreign exchange loss. We had a foreign exchange gain of $68 thousand in the year ended December 31, 2020 and foreign exchange loss of $2.6 million in the year
ended December 31, 2019. Changes in foreign exchange in the year ended December 31, 2020 are driven mainly by foreign exchange effect on accounts receivable
and accounts payable balances denominated in currencies other than the US dollar. In 2020, the net gain was a result of the appreciation in the Canadian dollar and
euro offset by a decline in the Mexican Peso, Argentine Peso and Colombian Peso. The net loss in 2019 was a result of the significant depreciation in the Mexican
Peso, Argentine Peso and Colombian Peso. We do not currently hedge against foreign currency risk.

Finance Expenses. Finance expenses increased by $0.8 million, to $8.3 million in the year ended December 31, 2020 from $7.5 million in the year ended December
31, 2019, mostly due to increase in the annual interest rate from 9.00% to 12.00% during the PIK Period under the Madryn Credit Agreement. See “—Liquidity and
Capital Resources” below.

Loss on debt extinguishment.  We  incurred  a  loss  on  debt  extinguishment  in  the  amount  of  $2.9  million  as  a  result  of  partial  repayment  under  the  Madryn  Credit
Agreement  of  $43.6  million  (including  principal  of  $42.5  million)  and  issuance  of  the  convertible  promissory  notes  in  exchange  for  the  remaining  balance.  It
consisted of charges to write-off unamortized deferred financing costs related to the termination of Madryn Credit Agreement and closing fees under the Notes. See
“—Liquidity and Capital Resources” below.

Loss on disposal of subsidiaries. In 2020 we sold our share in several subsidiaries as we are focused on markets with higher growth and profit potential. The disposal
resulted in loss of $2.5 million.

Income Taxes Benefit. We had an income tax expense of $1.2 million in the year ended December 31, 2020 compared to $1.9 million income tax expense in the year
ended December 31, 2019. The tax provision is driven by profitable sales and the actual effective tax rates where the sale took place or losses were incurred. In 2020,
we had a combination of less profitable sales and an increase in sales in lower rate tax jurisdictions.

Liquidity and Capital Resources

We had $34.4 million and $15.7 million of cash and cash equivalents as of December 31, 2020 and December 31, 2019, respectively. We have funded our operations
with cash generated from operating activities, through the sale of equity securities and through debt financing. We completed two equity financings during 2020 that
generated $44.8 million of gross proceeds. See “— The 2020 Private Placement” and “ —December 2020 Public Offering” above. In 2020, we issued and sold to
Lincoln Park 3.04 million shares of our common stock, the net proceeds from shares issuance as of December 31, 2020 were $8.4 million. As of December 8, 2020,
we borrowed $50.0 million under the MSLP Loan and contemporaneously we repaid $43.6 million under the Madryn Credit Agreement and $3.2 million under the
CNB  Loan  Agreement  and  issued  secured  subordinated  convertible  notes  in  the  aggregate  principal  amount  of  $26.7  million.  We  had  total  debt  obligations  of
approximately $79.6 million as of December 31, 2020, including the MSLP Loan of $50.0 million, convertible notes of $26.7 million including closing fees of $1.6
million, and government assistance loans of $4.1 million, compared to total debt obligations of approximately $69.0 million as of December 31, 2019, including line
of credit borrowings of $7.8 million.

Our working capital requirements reflect the growth of our business over the last few years. Working capital is primarily impacted by growth in our subscription sales
which  also  impacts  accounts  receivable.  Our  overall  growth  also  requires  higher  inventory  levels  to  meet  demand  and  to  accommodate  the  increased  number  of
technology platforms offered. We had a split of subscription sales revenue to traditional sales revenue at a ratio of approximately 58:42 in the year ended December
31, 2020, compared to 67:33 in 2019. We are directing more effort to securing traditional sales in order to improve cash flow. We expect inventory to continue to
increase in the short term, but at a lower rate than the rate of revenue growth.

94

 
 
 
 
 
 
 
 
 
 
 
We also require modest funding for capital expenditures. Our capital expenditures relate primarily to our research and development facilities in Yokneam, Israel and
San Jose, California. In addition, our capital investments have included improvements and expansion of our subsidiaries’ operations to support our growth.

Madryn Credit Agreement

On October 11, 2016, Venus Concept Ltd. entered into a credit agreement as a guarantor with Madryn Health Partners, LP, as administrative agent, and certain of its
affiliates as lenders (collectively, “Madryn”), as amended, (the “Madryn Credit Agreement”), pursuant to which Madryn agreed to make certain loans to certain of our
subsidiaries. For additional information regarding the Madryn Credit Agreement, see Note 11. “Madryn Long-Term Debt and Convertible Notes” to our consolidated
financial statements included elsewhere in this report.

Contemporaneously with the MSLP Loan Agreement that is described above in the “Risk Factors” and below, we (i) repaid on December 9, 2020, $43.6 million,
including $42.5 million aggregate principal amount, owed under the Madryn Credit Agreement, and (ii) issued, on December 9, 2020, to the Madryn Health Partners
(Cayman Master), LP and Madryn Health Partners, LP (the “Madryn Noteholders”) secured subordinated convertible notes in the aggregate principal amount of $26.7
million  as  described  below.  The  Madryn  Credit  Agreement  was  terminated  effective  December  9,  2020  upon  the  funding  and  closing  of  the  MSLP  Loan  and  the
issuance of the secured subordinated convertible notes.

Issuance of Secured Subordinated Convertible Notes

Contemporaneously with the MSLP Loan Agreement, on December 9, 2020, we issued $26.7 million aggregate principal amount of secured subordinated convertible
notes (the “Notes”) to the Madryn noteholders pursuant to the terms of an exchange agreement (the “Exchange Agreement”). The Notes will accrue interest at a rate
of 8.0% per annum from the date of original issuance of the Notes to the third anniversary date of the original issuance and thereafter interest will accrue at a rate of
6.0%  per  annum.  In  connection  with  the  Exchange  Agreement,  we  also  entered  into  (i)  a  Guaranty  and  Security  Agreement  dated  as  of  December  9,  2020  (the
“Madryn Security Agreement”), pursuant to which we agreed to grant Madryn a security interest, in substantially all of our assets, to secure the obligations under the
Notes and (ii) a Subordination of Debt Agreement dated as of December 9, 2020 (the “CNB Subordination Agreement”). The Notes are convertible at any time into
shares  of  our  common  stock  at  an  initial  conversion  price  of  $3.25  per  share,  subject  to  adjustment.  For  additional  information  regarding  the  Notes,  Exchange
Agreement,  Madryn  Security  Agreement  and  CNB  Subordination  Agreement,  see  Note  11  “Madryn  Long-Term  Debt  and  Convertible  Notes”  to  our  consolidated
financial statements included elsewhere in this report.

Main Street Priority Lending Program Term Loan

On December 8, 2020, we executed the MSLP Loan Agreement, promissory note, and related documents for a loan in the aggregate amount of $50.0 million for
which  CNB  will  serve  as  a  lender  pursuant  to  the  Main  Street  Priority  Loan  Facility  as  established  by  the  Board  of  Governors  of  the  Federal  Reserve  System
Section  13(3)  of  the  Federal  Reserve  Act.  For  additional  information  regarding  this  loan,  see  Note  10  “Main  Street  Term  Loan”  to  our  consolidated  financial
statements included elsewhere in this report.

CNB Loan Agreement

During  2020  and  2019  we  had  a  revolving  credit  facility  with  CNB  pursuant  to  which  CNB  agreed  to  provide  a  revolving  credit  facility  to  us  and  certain  of  our
subsidiaries in the maximum principal amount of $10.0 million ($10.0 million as of December 31, 2019), to be used to finance working capital requirements (the
“CNB Loan Agreement”). In April 2019, the maximum principal amount under the CNB Loan Agreement was increased from $7.5 million to $10.0 million. As of
December 31, 2020, a portion of the proceeds from the MSLP Loan described below was used to repay $3.2 million of outstanding borrowings under the CNB Loan
Agreement.  There  was  $nil  outstanding  balance  as  of  December  31,  2020  ($7.8  million  as  of  December  31,  2019).  For  additional  information  on  the  CNB  Loan
Agreement, see Note 12 “Credit Facility” to our consolidated financial statements included elsewhere in this report.

As of December 31, 2020, and December 31, 2019, we were in compliance with all required covenants.

95

 
 
 
 
 
 
 
 
 
 
 
 
Equity Purchase Agreement with Lincoln Park

On  June  16,  2020,  we  entered  into  the  Equity  Purchase  Agreement  with  Lincoln  Park,  which  provides  that,  upon  the  terms  and  subject  to  the  conditions  and
limitations set forth therein, we may sell to Lincoln Park up to $31.0 million of shares of our common stock pursuant to our shelf registration statement. The purchase
price of shares of common stock related to a future sale will be based on the then prevailing market prices of such shares at the time of sales as described in the Equity
Purchase Agreement.

In 2020, we issued and sold to Lincoln Park 3.04 million shares of our common stock, 0.2 million of which were issued to Lincoln Park as a commitment fee in
connection with entering into the Equity Purchase Agreement (the “Commitment Shares”). The total value of the Commitment Shares of $0.6 million together with
issuance costs of $0.1 million were recorded as deferred issuance costs in the consolidated balance sheet. These costs will be amortized into consolidated statements
of stockholders’ equity proportionally based on proceeds received during the period and the expected total proceeds to be raised over the term of the Equity Purchase
Agreement. The net cash proceeds from shares issuance as of December 31, 2020 were $8.4 million.

Sales of shares of our common stock to Lincoln Park under the Equity Purchase Agreement will depend on a variety of factors to be determined by us from time to
time,  including,  among  others,  market  conditions,  the  trading  price  of  our  common  stock  and  our  determination  as  to  the  appropriate  sources  of  funding  for  our
operations.  The  proceeds  we  receive  under  the  Equity  Purchase  Agreement  will  depend  on  the  frequency  and  prices  at  which  we  sell  shares  to  Lincoln  Park.  We
expect that any proceeds we receive from such sales will be used for working capital and general corporate purposes.

For additional information on the Equity Purchase Agreement, see Note 1 “Nature of Operations—Equity Purchase Agreement with Lincoln Park” in the notes to the
consolidated financial statements included elsewhere in this report.

Government Assistance Programs

In April 2020, we and our wholly-owned subsidiary, Venus Concept USA Inc., a Delaware corporation (“Venus USA”), received funding in the total amount of $4.1
million, in connection with two “Small Business Loans” under the federal Paycheck Protection Program provided in Section 7(a) of the Small Business Act of 1953,
as amended by the Coronavirus Aid, Relief, and Economic Security Act, as amended from time to time (the “PPP”).

Pursuant to the terms of the U.S. Small Business Administration Note dated as of April 21, 2020, by us and in favor of CNB, we borrowed $1.7 million of original
principal amount, which was funded on April 29, 2020 (the “Venus Concept PPP Loan”).Venus USA also entered into a U.S. Small Business Administration Note
dated as of April 15, 2020 in favor of CNB pursuant to which Venus USA borrowed $2.4 million of original principal amount, which was funded on April 20, 2020
(the “Venus USA PPP Loan” and together with the Venus Concept PPP Loan, individually each a “PPP Loan” and collectively, the “PPP Loans”). The terms of the
Venus USA PPP Loan are substantially similar to the terms of the Venus Concept PPP Loan.

If we and/or Venus Concept USA defaults on our or its respective PPP Loan (i) events of default will occur under the CNB Loan Agreement and MSLP Loan, and (ii)
we and/or Venus Concept USA may be required to immediately repay their respective PPP Loan.

Also,  the  Small  Business  Administration  has  decided,  in  consultation  with  the  Department  of  the  Treasury,  that  it  will  review  all  loans  in  excess  of  $2.0  million
following the lender’s submission of the borrower’s loan forgiveness application. To the extent that the SBA’s audit determines that Venus Concept USA was not
entitled to the loan under the PPP, the loan may not be forgiven, an event of default would occur under the Madryn Credit Agreement and Venus Concept USA could
be subject to civil and criminal penalties.

As of December 31, 2020, certain subsidiaries also received funding in the total amount of $1.1 million in connection with various governmental programs to support
businesses  impacted  by  COVID-19.  The  terms  of  these  government  assistance  programs  vary  by  jurisdiction.  These  government  subsidies  were  recorded  as  a
reduction to the associated wage costs recorded in general and administrative expenses in the consolidated statement of operations.

For additional information on our utilization of government assistance programs, see Note 13 “Government Assistance Programs” in the notes to our consolidated
financial statements included elsewhere in this report.

96

 
 
 
 
 
 
 
 
 
 
 
 
 
December 2020 Public Offering

On  December  24,  2020,  we  sold  in  a  public  offering  11,250,000  shares  of  common  stock  and  warrants  to  purchase  up  to  5,625,000  shares  of  common  stock  at  a
combined offering price to the public of $2.00 per share and accompanying warrants. The warrants have an exercise price of $2.50 per share of common stock, are
exercisable immediately, and expire five years from the date of issuance. Total net proceeds generated by the December 2020 Public Offering was $20.5 million.

Capital Resources

As  of  December  31,  2020,  we  had  capital  resources  consisting  of  cash  and  cash  equivalents  of  approximately  $34.4  million.  We  have  financed  our  operations
principally through the issuance and sale of our common stock and preferred stock, debt financing, and payments from customers.

While  we  believe  that  the  net  proceeds  from  the  2020  Private  Placement,  net  proceeds  from  the  December  2020  Public  Offering,  the  proceeds  from  issuance  our
common stock to Lincoln Park, the proceeds from the government assistance programs, the proceeds from the MSLP Loan, together with our existing cash and cash
equivalents,  and  the  anticipated  savings  from  our  Merger-related  cost  savings  initiatives  and  our  new  restructuring  program,  will  enable  us  to  fund  our  operating
expenses and capital expenditure requirements for at least the next 12 months, the COVID-19 pandemic has had a significant negative impact on our business, and we
expect the pandemic to continue to have a negative impact in the foreseeable future, the extent of which is uncertain and largely subject to whether the severity of the
pandemic worsens, or duration lengthens.  Given  the  COVID-19  pandemic,  we  may  need  additional  capital  to  fund  our  future  operations  and  to  access  the  capital
markets sooner than we planned. We cannot assure you that we will be successful in raising additional capital or that such capital, if available at all, will be on terms
that are acceptable to us. If we are unable to raise sufficient additional capital, we may be compelled to reduce the scope of our operations and planned capital or
research and development expenditures or sell certain assets, including intellectual property assets.

Additional funds may not be available when we need them, on terms that are acceptable to us, or at all. If adequate funds are not available to us on a timely basis, we
may be required to:

•

•
•

delay or curtail our efforts to develop system product enhancements or new products, including any clinical trials that may be required to market such
enhancements;
delay or curtail our plans to increase and expand our sales and marketing efforts; or
delay or curtail our plans to enhance our customer support and marketing activities.

We  are  restricted  by  covenants  in  the  MSLP  Loan,  the  CNB  Loan  Agreement,  the  PPP  Loans,  the  Madryn  Security  Agreement  and  other  government  assistance
programs. These covenants restrict, among other things, our ability to incur additional indebtedness, which may limit our ability to obtain additional debt financing. In
the event that the COVID-19 pandemic and the economic disruptions it has caused continue for an extended period of time; we cannot assure that we will remain in
compliance with the financial covenants in our credit facilities. We also cannot assure you that our lenders would provide relief or that we could secure alternative
financing on favorable terms if at all. Our failure to comply with the covenants contained in our credit facilities, including financial covenants, could result in an event
of default, which could materially and adversely affect our results of operations and financial condition.

97

 
 
 
 
 
 
 
 
 
 
 
 
 
We based our projections on the amount of time through which our financial resources will be adequate to support our operations on assumptions that may prove to be
incorrect, and we may use all our available capital resources sooner than we expect. Our future funding requirements will depend on many factors, including, but not
limited to:

•
•

•
•

•

•
•
•

•
•
•
•

the cost of growing our ongoing commercialization and sales and marketing activities;
the costs of manufacturing and maintaining enough inventories of our systems to meet anticipated demand and inventory write-offs related to obsolete
products or components;
the costs of enhancing the existing functionality and development of new functionalities for our systems;
the costs of preparing, filing, prosecuting, defending, and enforcing patent claims and other patent related costs, including litigation costs and the results
of such litigation;
the variability of ARTAS® procedures being performed between periods if particular high-volume practitioners perform a smaller number of procedures
in each period as a result of the concentration of procedures performed by certain practitioners;
any product liability or other lawsuits and the costs associated with defending them or the results of such lawsuits;
the costs associated with conducting business and maintaining subsidiaries and other entities in foreign jurisdictions;
customers in jurisdictions where our systems are not approved delaying their purchase, and not purchasing our systems, until they are approved or cleared
for use in their market;
the costs to attract and retain personnel with the skills required for effective operations;
costs associated with integration of the Merger;
the costs associated with being a public company; and
uncertainties related to the COVID-19 pandemic.

In order to grow our business and increase revenues, we will need to introduce and commercialize new products, grow our sales and marketing force, implement new
software systems, as well as identify and penetrate new markets. Such endeavors have in the past increased, and may continue in the future, to increase our expenses,
including sales and marketing, and research and development. We will have to continue to increase our revenues while effectively managing our expenses in order to
achieve profitability and to sustain it. Our failure to control expenses could make it difficult to achieve profitability or to sustain profitability in the future. Moreover,
we cannot be sure that our expenditures will result in the successful development and introduction of new products in a cost-effective and timely manner or that any
such new products will achieve market acceptance and generate revenues for our business.

Cash flows

The following table summarizes our cash flows for the years indicated:

Cash used in operating activities
Cash (used in) provided by investing activities
Cash provided by financing activities
Net increase in cash, cash equivalents and restricted cash

98

Year Ended December 31,

2020

2019

(in thousands)

  $

  $

(28,650)   $
(2,392)  
49,673   
18,631    $

(39,595)
6,384 
42,202 
8,991

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash Flows from Operating Activities

For the year ended December 31, 2020, cash used in operating activities consisted of a net loss of $82.8 million and an investment in net operating assets of $7.7
million, partially offset by non-cash operating expenses of $61.9 million. The investment in net operating assets was primary attributable to a decrease in inventories
of $1.0 million, decrease in other current assets of $2.4 million, decrease in other long-term assets of $0.2 million, increase in trade payables of $3.0 million, increase
in unearned interest income of $1.9 million and increase in other long-term liabilities of $0.5 million. This was partially offset by a decrease in accounts receivable of
$0.1  million,  decrease  in  prepaid  expenses  by  $0.2  million  and  increase  in  accrued  expenses  and  other  current  liabilities  of  $0.9  million.  The  non-cash  operating
expenses  consisted  mainly  of  a  goodwill  impairment  charge  of  $27.5  million,  a  provision  for  bad  debts  of  $15.2  million,  depreciation  and  amortization  of  $4.8
million, stock-based compensation expense of $2.1 million, provision for inventory obsolescence of $0.6 million, loss on debt extinguishment of $2.9 million, loss on
sale of subsidiaries of $2.5 million, loss on disposal of property and equipment of $0.2 million, deferred tax benefit of $0.4 million, a change in the fair value of the
earn-out liability for the purchase of NeoGraft of $0.3 million, interest on convertible promissory notes of $0.1 million and finance expenses of $6.1 million.

In the year ended December 31, 2019, cash used in operating activities consisted of a net loss of $42.3 million and an investment in net operating assets of $12.8
million, partially offset by non-cash operating expenses of $15.5 million. The investment in net operating assets was primary attributable to an increase in accounts
receivable of $21.1 million, primarily due to the increase in subscription sales, an increase in prepaid expenses of $0.9 million, a decrease in accounts payable of $6.0
million and a decrease in other long-term liabilities of $1.4 million. This was partially offset by an increase in inventories of $6.4 million, an increase in other current
assets of $0.5 million, an increase in severance payments of $0.1 million and an increase in accrued expenses and other current liabilities of $9.6 million. The non-
cash  operating  expenses  consisted  mainly  of  a  provision  for  bad  debts  of  $10.0  million,  depreciation  and  amortization  of  $2.0  million,  stock-based  compensation
expense of $2.2 million, a deferred tax benefit of $1.1 million, interest on convertible promissory notes of $0.6 million, a change in the fair value of the earn-out
liability for the purchase of NeoGraft of $0.5 million, unrealized foreign exchange loss of $0.2 million, financing fees of $0.3, issuance of warrants of $0.1 million,
interest on convertible promissory notes of $0.6 and a provision for inventory obsolescence of $1.0 million.

Cash Flows from Investing Activities

In the year ended December 31, 2020, cash used in investing activities consisted of $0.3 million for the purchase of property and equipment and $2.1 million of cash
disposed in connection with the sale of several subsidiaries, net of cash relinquished.

In the year ended December 31, 2019, cash used in investing activities consisted of the purchase of property and equipment of $1.1 million, offset by the $7.4 million
of cash, cash equivalents and restricted cash acquired in connection with the Merger and $0.1 million of proceeds from sale of property and equipment.

Cash Flows from Financing Activities

In the year ended December 31, 2020, cash from financing activities consisted primarily of net proceeds from the issuance of shares of common stock to Lincoln Park
Shares of $8.4 million, net proceeds from MSLP Loan of $48.8 million, proceeds from exercise of options of $0.4 million, net proceeds from 2020 Private Placement
of $20.3 million, net proceeds from December 2020 Public Offering of $20.5 million and proceeds from government assistance loans of $4.1 million partially offset
by repayment of Madryn Credit Agreement of $43.6 million, repayment of $7.8 million under the CNB Loan Agreement, payment of dividends from subsidiary to
non-controlling interest of $0.2 million, and payment of the NeoGraft earn-out liability and installment payment of $1.0 million.

In the year ended December 31, 2019, cash from financing activities consisted primarily of net proceeds from the drawdown on the Madryn Credit Agreement of $9.7
million,  net  proceeds  from  issuance  of  unsecured  senior  subordinated  convertible  promissory  notes  of  $29.1  million,  net  proceeds  from  the  private  placement  of
common stock and warrants immediately following the Merger of $26.5 million (the “Concurrent Financing”), proceeds from exercise of options of $0.4 million and
proceeds from the drawdown on the CNB Loan Agreement of $2.1 million, partially offset by the issuance of the loan to Restoration Robotics of $4.5 million prior to
the Merger, payment under the Solar loan and security agreement of $20.0 million, payment of the NeoGraft earn-out liability of $0.8 million, and NeoGraft annual
installment payment of $0.3 million.

99

 
 
 
 
 
 
 
 
 
 
 
Contractual Obligations and Other Commitments

Our premises and those of our subsidiaries are leased under various operating lease agreements, which expire on various dates.

As of December 31, 2020, we had non-cancellable purchase orders placed with Venus Concept’s contract manufacturers in the amount of $7.2 million. In addition, as
of December 31, 2020, we had $0.7 million of open purchase orders that can be cancelled with 180 days’ notice, except for a portion equal to 15% of the total amount
representing the purchase of “long lead items”.

The  following  table  summarizes  our  contractual  obligations  as  of  December  31,  2020,  which  represent  material  expected  or  contractually  committed  future
obligations.

Debt obligations, including interest
Operating leases
Purchase commitments
Total contractual obligations

Off-Balance Sheet Arrangements

Less than 1
Year

2 to 3
Years

  4 to 5 Years  

More than 5
Years

Total

Payments Due by Period

  $

  $

(dollars in thousands)
2,136    $ 15,212    $ 76,189    $
958   
1,701   
7,309   
—   
11,146    $ 16,170    $ 76,592    $

403   
—   

93,537 
—    $
4,056 
994   
—   
7,309 
994    $ 104,902

We do not currently engage in off-balance sheet financing arrangements. In addition, we do not have any interest in entities referred to as variable interest entities,
which includes special purpose entities and other structure finance entities.

Critical Accounting Policies and Estimates

Our consolidated financial statements are prepared in accordance with U.S GAAP. The preparation of these consolidated financial statements requires us to make
estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, costs and expenses, and related disclosures. These estimates form the basis
for judgments we make about the carrying values of our assets and liabilities, which are not readily apparent from other sources. We base our estimates and judgments
on historical experience and on various other assumptions that we believe are reasonable under the circumstances. On an ongoing basis, we evaluate our estimates and
assumptions. Our actual results may differ from these estimates under different assumptions or conditions.

While our significant accounting policies are more fully described in Note 2 to our consolidated financial statements included in this Annual Report on Form
10-K, we believe that the assumptions and estimates associated with stock-based compensation, goodwill impairment, allowance for doubtful accounts, revenue
recognition, accrual for severance and income taxes have the most significant impact on our consolidated financial statements. Therefore, we consider these to
be our critical accounting policies and estimates.

Revenue Recognition

We generate revenue from (1) sales of systems through our subscription model, traditional system sales to customers and distributors, (2) other product revenues
from  the  sale  of  ARTAS®  procedure  kits,  marketing  supplies  and  kits,  consumables  and  Venus  Concept’s  skincare  and  hair  products  and  (3)  service  revenue
from the sale of our VeroGrafters™ technician services, our 2two5 internal advertising agency and our extended warranty service contracts provided to existing
customers. Our 2two5 internal advertising agency services were discontinued in the third quarter of 2020. These revenues were not material to our 2020 results.

We recognize revenues on other products and services in accordance with ASC 606. Revenue is recognized based on the following five steps: (1) identification
of the contract(s) with the customer; (2) identification of the performance obligations in the contract; (3) determine the transaction price; and (4) allocate the
transaction price to the separate performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation.

100

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We record our revenue net of sales tax and shipping and handling costs.

Long-term receivables

Long-term  receivables  relate  to  our  subscription  revenue  or  contracts  which  stipulate  payment  terms  which  exceed  one  year.  They  are  comprised  of  the  unpaid
principal  balance,  net  of  the  allowance  for  doubtful  accounts.  These  receivables  have  been  discounted  based  on  the  implicit  interest  rate  in  the  subscription  lease
which range between 8% to 9% for the year ended December 31, 2020, and 8% to 9% for the year ended December 31, 2019. Unearned interest revenue represents
the interest only portion of the respective subscription payments and will be recognized in income over the respective payment term as it is earned.

Allowance for doubtful accounts

The allowance for doubtful accounts is based on our assessment of the collectability of customer accounts and the aging of the related invoices and represents our best
estimate of probable credit losses in our existing trade accounts receivable. We regularly review the allowance by considering factors such as historical experience,
credit quality, the age of the account receivable balances, and current economic conditions that may affect a customer’s ability to pay.

Warranty accrual

We generally offer warranties for all our systems against defects for up to three years. The warranty period begins upon shipment and we record a liability for accrued
warranty  costs  at  the  time  of  sale  of  a  system,  which  consists  of  the  remaining  warranty  on  systems  sold  based  on  historical  warranty  costs  and  management’s
estimates. We periodically assess the adequacy of our recorded warranty liabilities and adjust the amounts thereof as necessary. We exercise judgment in estimating
expected system warranty costs. If actual system failure rates, freight, material, technical support and labor costs differ from our estimates, we will be required to
revise our estimated warranty liability. To date, our warranty reserve has been sufficient to satisfy warranty claims paid.

Stock-Based Compensation

We  account  for  stock-based  compensation  costs  in  accordance  with  the  accounting  standards  for  stock-based  compensation,  which  require  that  all  stock-based
payments to employees be recognized in the consolidated statements of operations based on their fair values.

The  fair  value  of  stock  options  on  the  grant  date  is  estimated  using  the  Black-Scholes  option-pricing  model  using  the  single-option  approach.  The  Black-Scholes
option pricing model requires the use of highly subjective and complex assumptions, including the option's expected term and the price volatility of the underlying
stock, to determine the fair value of award. We recognize the expense associated with options using a single-award approach over the requisite service period.

Financial statements in U.S. dollars

We believe that the U.S. dollar is the currency in the primary economic environment in which we operate. The U.S. dollar is the most significant currency in which
our  revenues  are  generated,  and  our  costs  are  incurred.  In  addition,  our  debt  and  equity  financings  are  generally  based  in  U.S.  dollars.  Therefore,  our  functional
currency, and that of our subsidiaries, is the U.S. dollar.

Transactions and balances originally denominated in U.S. dollars are presented at their original amounts. Non-dollar transactions and balances are re-measured into
U.S.  dollars  in  accordance  with  the  principles  set  forth  in  ASC  830-10  “Foreign  Currency  Translation”.  All  exchange  gains  and  losses  from  re-measurement  of
monetary balance sheet items resulting from transactions in non-U.S. dollar currencies are recorded as foreign exchange loss (income) in the consolidated statement of
operations as they arise.

101

 
 
 
 
 
 
 
 
 
 
 
 
 
 
JOBS Act Accounting Election

We  are  an  emerging  growth  company,  as  defined  in  the  Jumpstart  Our  Business  Startups  Act  of  2012,  or  the  JOBS  Act.  Under  the  JOBS  Act,  emerging  growth
companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to
private companies. We have elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates
for public and private companies until the earlier of the date we (i) are no longer an emerging growth company or (ii) affirmatively and irrevocably opt out of the
extended transition period provided in the JOBS Act. As a result, our consolidated financial statements may not be comparable to companies that comply with new or
revised accounting pronouncements as of public company effective dates.

Recent Accounting Pronouncements

See Note 2 to our consolidated financial statements included elsewhere in this Annual Report on Form 10-K for recently adopted accounting pronouncements and
recently issued accounting pronouncements not yet adopted as of the date of this Annual Report on Form 10-K.

Item 7A.

Quantitative and Qualitative Disclosures About Market Risk.

As a smaller reporting company, we are not required to provide disclosure for this Item.

102

 
 
 
 
 
 
 
 
Item 8.

Consolidated Financial Statements and Supplementary Data.

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

VENUS CONCEPT INC.

Report of Independent Registered Public Accounting Firm
Consolidated Balance Sheets
Consolidated Statements of Operations
Consolidated Statements of Comprehensive Loss
Consolidated Statements of Stockholders’ Equity
Consolidated Statements of Cash Flows
Notes to Consolidated Financial Statements

103

  Page

104
105
106
107
108
109
110

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of Venus Concept Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Venus Concept Inc. and its subsidiaries  (the Company) as of December 31, 2020 and 2019, and the
related consolidated statements of operations, comprehensive loss, stockholders’ equity, and cash flows for each of the years in the two-year period ended December
31, 2020, and the related notes (collectively referred to as the “consolidated financial statements”).

In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31,
2020 and 2019, and the results of its consolidated operations and its consolidated cash flows for each of the years in the two-year period ended December 31, 2020, in
conformity with accounting principles generally accepted in the United States of America.

Going Concern

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the
consolidated  financial  statements,  the  Company  has  reported  recurring  net  losses  and  negative  cash  flows  from  operations,  that  raises  substantial  doubt  about  its
ability to continue as a going concern. Management’s plans regarding these matters are also described in Note 1. The consolidated financial statements do not include
any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These  consolidated  financial  statements  are  the  responsibility  of  the  Company’s  management.  Our  responsibility  is  to  express  an  opinion  on  the  Company’s
consolidated  financial  statements  based  on  our  audits.  We  are  a  public  accounting  firm  registered  with  the  Public  Company  Accounting  Oversight  Board  (United
States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were
we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control
over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly,
we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and
performing  procedures  that  respond  to  those  risks.  Such  procedures  included  examining,  on  a  test  basis,  evidence  regarding  the  amounts  and  disclosures  in  the
consolidated  financial  statements.  Our  audits  also  included  evaluating  the  accounting  principles  used  and  significant  estimates  made  by  management,  as  well  as
evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ MNP LLP

Chartered Professional Accountants
Licensed Public Accountants

We have served as the Company’s auditor since 2019.
Toronto, Canada
March 29, 2021

104

 
 
 
 
 
 
 
VENUS CONCEPT INC.

Consolidated Balance Sheets
(in thousands, except share and per share data)

Year Ended, December 31,

2020

2019

ASSETS
CURRENT ASSETS:

Cash and cash equivalents
Restricted cash
Accounts receivable, net of allowance of $18,490 and $10,494 as of December 31, 2020, and 2019
Inventories
Deferred expenses
Prepaid expenses
Advances to suppliers
Other current assets

Total current assets

LONG-TERM ASSETS:
Long-term receivables
Deferred tax assets
Severance pay funds
Property and equipment, net
Intangible assets
Goodwill

Total long-term assets

TOTAL ASSETS

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:

Line of credit
Trade payables
Accrued expenses and other current liabilities
Income taxes payable
Unearned interest income
Warranty accrual
Deferred revenues

Total current liabilities

LONG-TERM LIABILITIES:
Long-term debt
Government assistance loans
Income tax payable
Accrued severance pay
Deferred tax liabilities
Unearned interest income
Warranty accrual
Other long-term liabilities

Total long-term liabilities

TOTAL LIABILITIES
Commitments and Contingencies (Note 9)
STOCKHOLDERS’ EQUITY (Note 1):
Common Stock, $0.0001 par value: 300,000,000 shares authorized as of December 31, 2020 and 2019; 53,551,126 and 28,686,116 issued and outstanding as of
December 31, 2020 and 2019, respectively
Additional paid-in capital (Note 1)
Accumulated deficit
TOTAL STOCKHOLDERS’ EQUITY
Non-controlling interests

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY

$

$

$

$

$

$

$

34,297  
83  
52,764  
17,759  
—  
2,240  
2,587  
5,674  
115,404  

21,148  
884  
685  
3,539  
18,865  
—  
45,121  
160,525  

—  
6,322  
20,253  
1,132  
1,950  
1,106  
1,752  
32,515  

75,491  
4,110  
478  
755  
811  
1,778  
533  
293  
84,249  
116,764  

26  
201,598  
(157,392 )  
44,232  

(471 )  

43,761  
160,525  

$

15,666  
83  
58,977  
18,844  
59  
2,523  
450  
3,101  
99,703  

35,656  
622  
710  
4,648  
22,338  
27,450  
91,424  
191,127  

7,789  
9,401  
21,120  
2,172  
3,942  
1,254  
2,495  
48,173  

61,229  
—  
—  
827  
1,017  
1,681  
723  
799  
66,276  
114,449  

24  
149,840  
(75,686 )
74,178  
2,500  
76,678  
191,127  

The accompanying notes are an integral part of these consolidated financial statements.

105

 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
VENUS CONCEPT INC.

Consolidated Statements of Operations
(in thousands, except per share data)

Year Ended, December 31,

2020

2019

Revenue
Leases
Products and services

Cost of goods sold

Leases
Products and services

Gross profit
Operating expenses:

Selling and marketing
General and administrative
Research and development
Goodwill impairment
Total operating expenses
Loss from operations
Other expenses:

Foreign exchange (gain) loss
Finance expenses
Loss on debt extinguishment
Loss on disposal of subsidiaries

Loss before income taxes
Income tax expense
Net loss

Deemed dividend (Note 15)
Loss attributable to stockholders of the Company

Loss attributable to non-controlling interest

Net loss per share:
Basic

Diluted

Weighted-average number of shares used in per share calculation:
Basic

Diluted

  $

  $

  $

  $

33,428 
44,586 
78,014 

7,899 
18,724 
26,623 
51,391 

26,203 
57,882 
7,754 
27,450 
119,289 
(67,898)

(68)
8,343 
2,938 
2,526 
(81,637)
1,181 
(82,818)

3,564 
(85,270)

(1,112)

(2.33)

(2.33)

  $

  $

36,626 

36,626 

65,170 
45,236 
110,406 

13,411 
20,342 
33,753 
76,653 

41,409 
57,488 
8,034 
— 
106,931 
(30,278)

2,611 
7,549 

—  

—  
(40,438)
1,857 
(42,295)

—  
(40,619)

(1,676)

(4.77)

(4.77)

8,517 

8,517

The accompanying notes are an integral part of these consolidated financial statements.

106

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
   
   
   
  
   
  
   
   
   
   
 
   
   
   
   
   
  
   
  
   
   
   
   
   
   
   
   
   
   
   
   
   
  
   
  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
     
 
     
 
     
 
     
 
     
 
     
 
   
   
   
   
 
 
 
VENUS CONCEPT INC.

Consolidated Statements of Comprehensive Loss
(in thousands)

Net loss and comprehensive loss

Deemed dividend
Loss attributable to stockholders of the Company
Comprehensive loss attributable to non-controlling interest
Comprehensive loss

Year Ended December 31,

2020

2019

  $

  $

(82,818)   $

3,564   
(85,270)  
(1,112)  
(82,818)   $

(42,295)

— 
(40,619)
(1,676)
(42,295)

The accompanying notes are an integral part of these consolidated financial statements.

107

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
VENUS CONCEPT INC.

Consolidated Statement of Stockholders’ Equity
(in thousands, except share data)

Balance — January 1, 2019

Series A  
Preferred
Shares
    1,264,565 

Series B  
Preferred
Shares
    2,632,109 

Series C  
Preferred
Shares
    4,615,567  

  Series C-1  
Preferred
Shares

56,983 

Series D  
Preferred
Shares

647,189 

Common Stock

Additional
Paid-

  Accumulated 

Non-
controlling  

Total
Stockholders’  

Shares
4,772,956 

  Amount 
5 

  in-Capital  
67,495 

Deficit

Interest

Equity

(35,067)    

4,022  

36,455 

Conversion of convertible preferred
shares into common stock
Exchange of common stock in
connection with the Merger
Exchange of options and warrants in
connection with the Merger
Conversion of convertible promissory
notes into common stock
Concurrent Financing shares and
warrants, net of costs
Equity issuance
Issuance of Solar 2019 Warrants
Net loss - the Company
Net loss- non-controlling interest
Acquisition of non-controlling interest
Options exercised
Stock-based compensation
Balance — December 31, 2019
Issuance of common stock
2020 Private Placement shares and
warrants, net of costs and beneficial
conversion feature
Conversion of Preferred Stock Series A    
December 2020 Public Offering shares
and warrants,, net of costs
Deemed dividends
Dividends from subsidiaries
Net loss - the Company
Net loss- non-controlling interest
Options exercised
Disposal of subsidiary
Stock-based compensation
Balance — December 31, 2020

    (1,264,565)     (2,632,109)     (4,615,567)    

(56,983)    

(647,189)    

9,216,413 

    — 

— 

— 

— 

— 

— 
— 
— 
— 
— 
— 
— 
— 
— 
— 

660,000 
(660,000)    

— 
— 
— 
— 
— 
— 
— 
— 
— 

— 

— 

— 

— 
— 
— 
— 
— 
— 
— 
— 
— 
— 

— 
— 

— 
— 
— 
— 
— 
— 
— 
— 
— 

—  

—  

—  

—  
—  
—  
—  
—  
—  
—  
—  
—  
—  

—  
—  

—  
—  
—  
—  
—  
—  
—  
—  
—  

— 

— 

— 

— 
— 
— 
— 
— 
— 
— 
— 
— 
— 

— 
— 

— 
— 
— 
— 
— 
— 
— 
— 
— 

— 

— 

— 

— 
— 
— 
— 
— 
— 
— 
— 
— 
— 

— 
— 

— 
— 
— 
— 
— 
— 
— 
— 
— 

2,802,466 

    — 

15,709 

— 

    — 

121 

4,074,565 

8 

36,950 

—  

—  

—  

—  

— 

— 

— 

— 

7,483,980 
160,000 
— 
— 
— 
— 
175,736 
— 
    28,686,116 
4,245,256 

11 
    — 
    — 
    — 
    — 
    — 
    — 
    — 
  $
24 
    — 

26,490 
702 
137 
— 
— 
(277)    
355 
2,158 
  $ 149,840 
8,490 

  $

—  
—  
—  
(40,619)    
—  
—  
—  
—  
(75,686)   $

— 
— 
— 
— 
(1,676)    
154 
— 
— 
2,500  

  $

2,300,000 
6,600,000 

    — 
1 

16,736 

(1)    

    11,250,000 
— 
— 
— 
— 
469,754 
— 
— 
    53,551,126 

1 
    — 
    — 
    — 
    — 
    — 
    — 
    — 
26 

20,475 
3,564 
— 
— 
— 
356 

2,138 
    201,598 

—  
—  
—

—  
—  
(81,706)    
—  
—  
—  
—  

(157,392)    

— 
— 
—

— 
(218)    
— 
(1,112)    
— 
(1,641)    
— 
(471)    

— 

15,709 

121 

36,958 

26,501 
702 
137 
(40,619)
(1,676)
(123)
355 
2,158 
76,678 
8,490 

16,736 
— 

20,476 
3,564 
(218)
(81,706)
(1,112)
356 
(1,641)
2,138 
43,761  

The accompanying notes are an integral part of these consolidated financial statements.

108

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
   
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
 
 
VENUS CONCEPT INC.
Consolidated Statements of Cash Flows
(in thousands)

Year Ended December 31,

2020

2019

$

(82,818 )  

$

(42,295 )

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:

Goodwill impairment
Depreciation and amortization
Stock-based compensation
Provision for bad debt
Provision for inventory obsolescence
Loss on debt extinguishment
Finance expenses
Deferred tax benefit
Interest on convertible promissory notes
Change in fair value of earn-out liability
Loss on sale of subsidiaries
Loss on disposal of property and equipment
Issuance of 2019 Solar warrants
Unrealized foreign exchange loss
Changes in operating assets and liabilities:

Accounts receivable short- and long-term
Inventories
Prepaid expenses
Other current assets
Other long-term assets
Trade payables
Accrued expenses and other current liabilities
Severance payments
Unearned interest income
Other long-term liabilities

Net cash used in operating activities

CASH FLOWS FROM INVESTING ACTIVITIES:

Cash, cash equivalents and restricted cash acquired in connection with the Merger
Proceeds from sale of property and equipment
Purchases of property and equipment
Cash received from sale of subsidiary, net of cash relinquished

Net cash (used in) provided by investing activities

CASH FLOWS FROM FINANCING ACTIVITIES:

Proceeds from issuance of MSLP loan, net of cash financing fees of $1,229
(Repayment) Issuance of long-term debt
Issuance of loan to Restoration Robotics, Inc.
(Repayment of) Drawdown of line-of-credit
Proceeds from Concurrent Financing, net of costs of $1,564
Issuance of convertible promissory notes
Payment under Solar loan and security agreement
Proceeds from government assistance loans
Proceeds from issuance of common stock, net of costs
Proceeds from 2020 Private Placement, net of costs of $1,951
Proceeds from December 2020 Public Offering, net of costs of $2,025
Dividends from subsidiaries paid to non-controlling interest
Payment of earn-out liability
Installment payments
Proceeds from exercise of options

Net cash provided by financing activities

Effect of exchange rate changes on cash and cash equivalents
NET INCREASE IN CASH AND CASH EQUIVALENTS AND RESTRICTED CASH
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH — Beginning of year
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH — End of year

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:

Cash paid for income taxes
Cash paid for interest

SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING INFORMATION:

Beneficial conversion factor of preferred stock accreted as deemed dividend
Conversion of Series A convertible preferred stock
Issuance of convertible promissory notes
Replacement of outstanding Madryn loan with convertible notes
Assets received from sale of subsidiaries
Issuance of shares to financial advisor
Conversion of convertible promissory notes into common stock
Fair value of net assets acquired in the Merger
Redemption of notes receivable as a part of purchase consideration in connection with the Merger
Acquisition of non-controlling interest

$

$
$

$
$
$
$
$
$
$
$
$
$

The accompanying notes are an integral part of these consolidated financial statements.

109

27,450  
4,804  
2,138  
15,212  
610  
2,938  
6,091  
(438 )  
135  
291  
2,526  
162  
—  
(30 )  

93  
(1,020 )  
233  
(2,359 )  
(162 )  
(2,979 )  
857  
25  
(1,895 )  
(514 )  
(28,650 )  

—  
—  
(291 )  
(2,101 )  
(2,392 )  

48,771  
(43,649 )  

—  
(7,813 )  
—  
—  
—  
4,110  
8,390  
20,300  
20,475  

(218 )  
(799 )  
(250 )  
356  
49,673  
-  
18,631  
15,749  
34,380  

941  
1,470  

3,564  
660  
26,695  
26,695  
2,918  
-  
-  
-  
-  
-  

$

$
$

$
$
$
$
$
$
$
$
$
$

—  
2,040  
2,158  
9,991  
1,439  
—  
402  
(1,132 )
599  
533  
—  
—  
137  
(626 )

(21,093 )
6,430  
(855 )
523  
(154 )
(5,968 )
9,571  
81  
22  
(1,398 )
(39,595 )

7,409  
98  
(1,123 )
—  
6,384  

—  
9,740  
(4,500 )
2,134  
26,501  
29,050  
(20,000 )
—  
—  
—  
—  
—  
(828 )
(250 )
355  
42,202  
—  
8,991  
6,758  
15,749  

1,087  
6,166  

-  
-  
-  
-  
-  
702  
36,958  
15,830  
4,558  
123  

 
 
 
 
 
 
 
 
 
   
 
 
   
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
VENUS CONCEPT INC.
Notes to Consolidated Financial Statements
(in thousands, except share and per share data)

1. NATURE OF OPERATIONS

Venus  Concept  Inc.  is  a  global  medical  technology  company  that  develops,  commercializes,  and  sells  minimally  invasive  and  non-invasive  medical  aesthetic
and  hair  restoration  technologies  and  related  services.  The  Company’s  systems  have  been  designed  on  cost-effective,  proprietary  and  flexible  platforms  that
enables it to expand beyond the aesthetic industry’s traditional markets of dermatology and plastic surgery, and into non-traditional markets, including family
and  general  practitioners  and  aesthetic  medical  spas.  The  Company  was  incorporated  in  the  state  of  Delaware  on  November  22,  2002.  In  these  notes  to  the
consolidated financial statements, the “Company” and “Venus Concept”, refer to Venus Concept Inc. and its subsidiaries on a consolidated basis.

Going Concern

The  accompanying  consolidated  financial  statements  have  been  prepared  on  a  going  concern  basis,  which  contemplates  the  realization  of  assets  and  the
satisfaction  of  liabilities  in  the  normal  course  of  business  for  the  foreseeable  future,  and,  as  such,  the  consolidated  financial  statements  do  not  include  any
adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should
the Company be unable to continue in existence.

The Company has had recurring net operating losses and negative cash flows from operations. As of December 31, 2020 and December 31, 2019, the Company
had an accumulated deficit of $157,392 and $75,686, respectively. The Company was in compliance with all required covenants as of December 31, 2020 and as
of December 31, 2019. The Company’s recurring losses from operations and negative cash flows raise substantial doubt about the Company’s ability to continue
as  a  going  concern  within  12  months  from  the  date  that  the  consolidated  financial  statements  are  issued.  In  addition,  the  COVID-19  pandemic  has  had  a
significant negative impact on the Company’s consolidated financial statements as of December 31, 2020 and for the year then ended, and management expects
the pandemic to continue to have a negative impact in the foreseeable future, the extent of which is uncertain and largely subject to whether the severity of the
pandemic worsens, or duration lengthens. In the event that the COVID-19 pandemic and the economic disruptions it has caused continue for an extended period
of time the Company cannot assure that it will remain in compliance with the financial covenants in its credit facilities. 

In  order  to  continue  its  operations,  the  Company  must  achieve  profitable  operations  and/or  obtain  additional  equity  or  debt  financing.  Until  the  Company
achieves profitability, management plans to fund its operations and capital expenditures with cash on hand, borrowings and issuance of capital stock. In March
2020, the Company completed a private placement that raised net proceeds of $20,300, as described below. On June 16, 2020, the Company entered into the
Equity Purchase Agreement with Lincoln Park, which provides that, upon the terms and subject to the conditions and limitations set forth therein, the Company
may sell to Lincoln Park up to $31,000 of shares of its common stock from time to time over the two-year term of the agreement. Any shares of common stock
sold to Lincoln Park will be sold at a purchase price that is based on the prevailing prices of the common stock at the time of each sale. During the year ended
December  31,  2020,  the  Company  raised  net  cash  proceeds  of  $8,390  under  the  Equity  Purchase  Agreement  as  described  below.  In  December  2020,  the
Company  completed  the  December  2020  Public  Offering  that  raised  net  proceeds  of  $20,476,  as  described  below.  Until  the  Company  generates  revenue  at  a
level to support its cost structure, the Company expects to continue to incur substantial operating losses and net cash outflows from operating activities.

Given the COVID-19 pandemic, the Company cannot anticipate the extent to which the current economic turmoil and financial market conditions will continue to
adversely impact the Company’s business and the Company may need additional capital to fund its future operations and to access the capital markets sooner than
planned.  There  can  be  no  assurance  that  the  Company  will  be  successful  in  raising  additional  capital  or  that  such  capital,  if  available,  will  be  on  terms  that  are
acceptable to the Company. If the Company is unable to raise sufficient additional capital, it may be compelled to reduce the scope of its operations and planned
capital expenditures or sell certain assets, including intellectual property assets. These consolidated financial statements do not include any adjustments relating to the
recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from the uncertainty. Such adjustments could
be material.

110

 
 
 
 
 
 
 
 
 
Merger of Venus Concept Inc. with Venus Concept Ltd.

On  November  7,  2019,  the  Company  (formerly  Restoration  Robotics,  Inc.),  completed  its  business  combination  with  Venus  Concept  Ltd.,  in  accordance  with  the
terms of the Agreement and Plan of Merger and Reorganization, dated as of March 15, 2019, as amended from time to time (the “Merger Agreement”), by and among
the Company, Venus Concept Ltd. and Radiant Merger Sub Ltd., a company organized under the laws of Israel and a direct, wholly-owned subsidiary of the Company
(“Merger  Sub”).  Under  the  Merger  Agreement,  Merger  Sub  merged  with  and  into  Venus  Concept  Ltd.,  with  Venus  Concept  Ltd.  surviving  as  a  wholly  owned
subsidiary  of  the  Company  (the  “Merger”).  Following  the  completion  of  the  Merger,  the  Company  changed  its  corporate  name  to  Venus  Concept  Inc.,  and  the
business conducted by Venus Concept Ltd. became the primary business conducted by the Company.

At the effective time of the Merger, each outstanding ordinary and preferred share of Venus Concept Ltd., other than shares held by Venus Concept Ltd. as treasury
stock or held by the Company or Merger Sub, were converted into the right to receive 8.6506 or Exchange Ratio, validly issued, fully paid and non-assessable shares
of  common  stock,  and  each  outstanding  stock  option  and  warrant  issued  and  outstanding  by  Venus  Concept  Ltd.  was  assumed  by  Restoration  Robotics,  Inc.  and
converted into and became an option or warrant (as applicable) exercisable for shares of common stock with the number and exercise price adjusted by the Exchange
Ratio.

The Merger was accounted for as a reverse acquisition with Venus Concept Ltd. as the acquiring company for accounting purposes, and Restoration Robotics, Inc. as
the legal acquirer. As a result, upon consummation of the Merger, the historical financial statements of Venus Concept Ltd. became the historical financial statements
of Venus Concept Inc.

The 2020 Private Placement

On  March  18,  2020,  the  Company  entered  into  a  securities  purchase  agreement  (the  “Securities  Purchase  Agreement”)  with  certain  investors  (collectively,  the
“Investors”) pursuant to which the Company issued and sold to the Investors an aggregate of 2,300,000 shares of common stock, par value $0.0001 per share, 660,000
shares of Series A Convertible Preferred Stock, par value $0.0001 per share (the “Series A Preferred Stock”), which are convertible into 6,600,000 shares of common
stock  upon  receipt  of  stockholder  approval,  and  warrants  (the  “2020  Private  Placement  Warrants”)  to  purchase  up  to  6,675,000  shares  of  common  stock  with  an
exercise price of $3.50 per share (the “2020 Private Placement”). The 2020 Private Placement Warrants have a five-year term and are exercisable beginning 181 days
after  their  issue  date.  The  2020  Private  Placement  was  completed  on  March  19,  2020.  On  June  16,  2020  the  Company’s  stockholders  approved  the  issuance  of
6,600,000 shares of common stock upon the conversion of the 660,000 shares of Series A Preferred Stock issued by the Company in connection with the 2020 Private
Placement and all outstanding shares of Series A Preferred Stock were converted into 6,600,000 shares of common stock. The gross proceeds from the securities sold
in  the  2020  Private  Placement  was  $22,250.  The  costs  incurred  with  respect  to  the  2020  Private  Placement  totaled  $1,950  and  were  recorded  in  the  consolidated
statements  of  stockholders’  equity.  The  accounting  effects  of  the  2020  Private  Placement  transaction  and  subsequent  conversion  of  Series  A  Preferred  Stock  are
discussed in Note 15.

111

 
 
 
 
 
 
 
 
Equity Purchase Agreement with Lincoln Park

On June 16, 2020, the Company entered into the Equity Purchase Agreement with Lincoln Park, which provides that, upon the terms and subject to the conditions and
limitations set forth therein, the Company may sell to Lincoln Park up to $31,000 of shares of its common stock, par value $0.0001 per share, pursuant to its shelf
registration statement. The purchase price of shares of common stock related to a future sale will be based on the then prevailing market prices of such shares at the
time of sales as described in the Equity Purchase Agreement. The aggregate number of shares that the Company can sell to Lincoln Park under the Equity Purchase
Agreement may in no case exceed 7,763,411 shares (subject to adjustment) of common stock (which is equal to approximately 19.99% of the shares of the common
stock outstanding immediately prior to the execution of the Equity Purchase Agreement) (the “Exchange Cap”), unless (i) stockholder approval is obtained to issue
shares above the Exchange Cap, in which case the Exchange Cap will no longer apply, or (ii) the average price of all applicable sales of common stock to Lincoln
Park  under  the  Equity  Purchase  Agreement  equals  or  exceeds  $3.9755  per  share  (subject  to  adjustment)  (which  represents  the  minimum  price,  as  defined  under
Nasdaq  Listing  Rule  5635(d),  on  the  Nasdaq  Global  Market  immediately  preceding  the  signing  of  the  Equity  Purchase  Agreement,  such  that  the  transactions
contemplated by the Equity Purchase Agreement are exempt from the Exchange Cap limitation under applicable Nasdaq rules. Also, at no time may Lincoln Park
(together with its affiliates) beneficially own more than 9.99% of the Company’s issued and outstanding common stock. Concurrently with entering into the Equity
Purchase  Agreement,  the  Company  also  entered  into  a  registration  rights  agreement  with  Lincoln  Park,  pursuant  to  which  it  agreed  to  provide  Lincoln  Park  with
certain registration rights related to the shares of common stock issued under the Equity Purchase Agreement (the “Registration Rights Agreement”).

As of December 31, 2020, the Company issued and sold to Lincoln Park 3,037,087 shares of its common stock at an average price of $2.97 per share, and 209,566 of
these shares were issued to Lincoln Park as a commitment fee in connection with entering into the Equity Purchase Agreement (the “Commitment Shares”). The total
value of the Commitment Shares of $620 together with the issuance costs of $123 were recorded as deferred issuance costs in the consolidated balance sheet. These
costs  will  be  amortized  into  consolidated  statements  of  stockholders’  equity  proportionally  based  on  proceeds  received  during  the  period  and  the  expected  total
proceeds to be raised over the term of the Equity Purchase Agreement. Gross proceeds from common stock issuances as of December 31, 2020 were $9,010, which
were then reduced by the amortization of deferred issuance costs of $520. Gross proceeds in the amount of $9,010 reduced by the value of the Commitment Shares of
$620 were recorded in the consolidated statements of cash flows as net cash proceeds from issuance of common stock.

December 2020 Public Offering

On December 22, 2020, the Company issued and sold to the investors in the December 2020 Offering 11,250,000 shares of its common stock, par value $0.0001 per
share, at a combined offering price to the public of $2.00 per share and warrants (“December 2020 Public Offering Warrants”) to purchase up to 5,625,000 shares of
common stock with an exercise price of $2.50 per share. The December 2020 Offering Warrants have a five-year term and are exercisable immediately. Total gross
proceeds were $22,500. The costs incurred with respect to the December 2020 Public Offering totaled $2,024 and were recorded in the consolidated statements of
stockholders’ equity.

Sale of subsidiaries

In 2020, the Company made several strategic decisions to divest of underperforming direct sales offices and sold its share in several subsidiaries, located in Bulgaria,
Indonesia, Italy, India, Russia, Singapore, Vietnam, and Kazakhstan. These disposals did not constitute a strategic shift that will have a major effect on the Company’s
operations and financial results, and operating revenue of disposed subsidiaries did not exceed 15% of the Company’s total revenue, therefore the results of operations
for  disposed  subsidiaries  were  not  reported  as  discontinued  operations  under  the  guidance  of  Accounting  Standards  Codification  (“ASC”)  205-20-45.  The  sale  of
subsidiaries resulted in loss of approximately $2,526 recognized in the consolidated statements of operations (Note 4).

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America
(U.S. GAAP).

112

 
 
 
 
 
 
 
 
 
 
Principles of Consolidation

The  accompanying  consolidated  financial  statements  include  the  accounts  of  Venus  Concept  Inc.  and  its  wholly  owned  subsidiaries.  All  significant  intercompany
accounts and transactions have been eliminated on consolidation. Where the Company does not own 100% of its subsidiaries, it accounts for the partial ownership
interest through non-controlling interest.

Use of Estimates

The  preparation  of  the  consolidated  financial  statements  in  conformity  with  U.S.  GAAP  requires  management  to  make  estimates  and  assumptions  that  affect  the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported
amounts of revenue and expenses during the reporting period. Significant estimates and assumptions made in the accompanying consolidated financial statements
include, but are not limited to, the implicit interest rate used to record lease revenue, allowance for doubtful accounts, inventory valuation, stock-based compensation,
warranty  accrual,  the  valuation  and  measurement  of  deferred  tax  assets  and  liabilities,  accrued  severance  pay,  useful  lives  of  property  and  equipment,  earn-out
liability,  useful  lives  of  intangible  assets,  impairment  of  long-lived  assets  and  goodwill  and  valuation  of  acquired  intangible  assets  and  goodwill.  The  Company
evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors and adjusts those estimates and assumptions when facts and
circumstances dictate. Actual results could materially differ from those estimates.

The  Company  assessed  certain  accounting  matters  that  generally  require  consideration  of  forecasted  financial  information  in  context  with  the  information
reasonably available to the Company and the unknown future impacts of COVID-19 as of December 31, 2020 and through the date of this report filing. The
accounting matters assessed included, but were not limited to, the allowance for doubtful accounts and the carrying value of goodwill, intangible and long-lived
assets. Based on the assessment performed, the Company recorded COVID-19 related additional allowance for doubtful accounts of $11,088 for the year ended
December 31, 2020. The Company recorded goodwill impairment of $27,450 (Note 8), which represented the entire value of goodwill, as of March 31, 2020.

Restatement of Comparative Amounts

Venus Concept Ltd. previously classified the issuance of common stock and preferred stock as a credit to common stock. In accordance with U.S. GAAP, amounts
issued in excess of par value are required to be accounted for in additional paid in capital (“APIC”). The error is a reclassification from common stock into APIC and
has  an  overall  immaterial  impact  on  the  consolidated  statement  of  stockholders’  equity  and  consolidated  balance  sheet.  Items  previously  reported  have  been
reclassified  to  conform  to  U.S.  GAAP  and  the  reclassification  did  not  have  any  impact  on  the  Company’s  consolidated  statements  of  operations,  consolidated
statements of comprehensive loss, consolidated statements of cash flows and net loss per share calculations.

113

 
 
 
 
 
 
 
The following table summarizes the impact of the restatement adjustments on Venus Concept Ltd.’s previously reported consolidated financial statements:

Consolidated balance sheet and consolidated statement of
stockholders' equity
January 1, 2019
Common Stock
Additional paid in capital

March 31, 2019
Common Stock
Additional paid in capital

June 30, 2019
Common Stock
Additional paid in capital

September 30, 2019
Common Stock
Additional paid in capital

As
previously
reported
$

  Adjustment

$

As
restated
$

57,101 
10,399 

(57,096)   
57,096 

5 
67,495 

57,108 
10,774 

(57,103)   
57,103 

5 
67,877 

57,108 
11,818 

(57,103)   
57,103 

5 
68,921 

57,459 
11,937 

(57,454)   
57,454 

5 
69,391

Foreign Currency

The  consolidated  financial  statements  are  presented  in  U.S.  dollars.  Amounts  reported  in  thousands  within  this  report  are  computed  based  on  the  amounts  in
dollars. As a result, the sum of the components reported in thousands may not equal the total amount reported in thousands due to rounding. Certain columns
and  rows  within  tables  may  not  add  due  to  the  use  of  rounded  numbers.  Percentages  presented  are  calculated  from  the  underlying  numbers  in  dollars.  The
Company and its subsidiaries’ functional currency is the U.S. dollar as determined by management.

All  exchange  gains  and  losses  from  remeasurement  of  monetary  balance  sheet  items  resulting  from  transactions  in  non-functional  currencies  are  recorded  in  the
consolidated statements of operations as they arise.

In  respect  of  transactions  denominated  in  currencies  other  than  the  Company  and  its  subsidiaries’  functional  currencies,  the  monetary  assets  and  liabilities  are
remeasured at the period end rates. Revenue and expenses are remeasured at rates of exchange prevailing on the transaction dates. All of the exchange gains or losses
resulting from these transactions are recognized in the consolidated statements of operations.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less from the date of purchase to be cash equivalents. Cash and
cash  equivalents  consist  primarily  of  funds  invested  in  readily  available  checking  and  savings  accounts,  investments  in  money  market  funds  and  short-term  time
deposits.

Restricted Cash

As of December 31, 2020, and 2019, the Company was required to hold $83 and $83, respectively, in a separate deposit account as collateral for rent and credit cards.

114

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
  
  
  
  
  
     
       
       
 
   
  
   
  
  
 
   
  
  
  
  
  
   
  
  
  
  
  
   
  
   
  
  
 
   
  
  
  
  
  
   
  
  
  
  
  
   
  
   
  
  
 
   
  
  
  
  
  
   
  
  
  
  
  
   
  
   
  
  
 
 
 
 
 
 
 
 
 
 
Concentration of Credit Risk

Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash and cash equivalents, accounts receivable and long-term
receivables. The Company’s cash and cash equivalents are invested primarily in deposits with major banks worldwide, as such minimal credit risk exists with respect
to such investments. The Company’s trade receivables are derived from global sales to customers. An allowance for doubtful accounts is provided with respect to all
balances for which collection is deemed to be doubtful.

Risks and Uncertainties

The Company has considered the impact of COVID-19 on its consolidated financial statements. COVID-19 has had a significant negative impact on the Company’s
consolidated financial statements as of December 31, 2020 and for the year then ended, and management expects the pandemic to continue to have a negative impact
in the foreseeable future, the extent of which is uncertain and largely subject to whether the severity of the pandemic worsens, or duration lengthens. These impacts
could include, but may not be limited to, risks and uncertainties related to the ability of the Company’s sales and marketing personnel and distributors to access the
Company’s  customer  base,  disruptions  to  the  Company’s  global  supply  chain,  reduced  demand  and/or  suspension  of  operations  by  the  Company’s  subscription
customers which could impact their ability to make monthly payments, or deferral of aesthetic or hair restoration procedures which would impact the Company’s
revenues. Consequently, these have negatively impacted the Company’s results of operations, cash flows and its overall financial condition. In addition, the impact of
COVID-19  may  subject  the  Company  to  future  risk  of  material  intangible  and  long-lived  assets  impairments,  increased  reserves  for  uncollectible  accounts,  and
adjustments for inventory and market volatility for items subject to fair value measurements.

Besides COVID-19, the Company’s future results of operations involve a number of risks and uncertainties. Factors that could affect the Company’s future operating
results  and  cause  actual  results  to  vary  materially  from  expectations  include,  but  are  not  limited  to,  rapid  technological  change,  continued  acceptance  of  the
Company’s products, competition from substitute products and larger companies, protection of proprietary technology, strategic relationships and dependence on key
individuals.  If  the  Company  fails  to  adhere  to  the  FDA’s  Quality  System  Regulation,  or  regulations  in  countries  other  than  the  United  States,  the  FDA  or  other
regulators may withdraw its market clearances or take other action. The Company relies on suppliers to manufacture some of the components used in its products. The
Company’s suppliers may encounter supply interruptions or problems during manufacturing due to a variety of reasons, including failure to comply with applicable
regulations, including the FDA’s Quality System Regulation, making errors in manufacturing or losing access to critical services and components, any of which could
delay or impede the Company’s ability to meet demand for its products.

The Company has borrowings with interest rates that are subject to fluctuations as charged by the lender. The Company does not use derivative financial instruments
to mitigate the exposure to interest rate risk. The Company’s objective is to have sufficient liquidity to meet its liabilities when due. The Company monitors its cash
balances and cash used in operating activities to meet its requirements. As of December 31, 2020 and 2019, the most significant financial liabilities are the line of
credit, trade payables, accrued expenses and other current liabilities and long-term debt.

Concentration of Customers

For the years ended December 31, 2020 and 2019, there were no customers accounting for more than 10% of the Company’s revenue. As of December 31, 2020 and
2019, there were no customers accounting for more than 10% of the Company’s accounts receivable.

Allowance for Doubtful Accounts

Trade  accounts  receivable  do  not  bear  interest  and  are  typically  not  collateralized.  The  Company  performs  ongoing  credit  evaluations  of  its  customers’  financial
condition and maintains an allowance for doubtful accounts. Uncollectible accounts are charged to expense when deemed uncollectible, and accounts receivable are
presented  net  of  an  allowance  for  doubtful  accounts.  Accounts  receivable  are  deemed  past  due  in  accordance  with  the  contractual  terms  of  the  agreement.  Actual
losses may differ from our estimates and could be material to our consolidated financial position, results of operations and cash flows. The allowance for doubtful
accounts was $18,490 and $10,494 as of December 31, 2020 and 2019, respectively.

115

 
 
 
 
 
 
 
 
 
 
 
The allowance for doubtful accounts consisted of the following activity for years ended December 31, 2020 and 2019 (in thousands):

Balance at beginning of year
Write-offs
Provision
Sale of subsidiaries
Balance at end of year

Inventory

As of December 31,

2020

2019

  $

  $

10,494    $
(6,536)  
15,212   
(680)  
18,490    $

4,408 
(3,905)
9,991 
- 
10,494

Inventories are stated at the lower of cost or net realizable value and include raw materials, work in progress and finished goods. Cost is determined as follows:

Raw  Materials  and  Work  in  Progress  (“WIP”)  –  Cost  is  determined  on  a  standard  cost  basis  utilizing  the  weighted  average  cost  of  historical  purchases,  which
approximates actual cost.

The cost of WIP and finished goods includes the cost of raw materials and the applicable share of the cost of labor and fixed and variable production overheads.

The Company regularly evaluates the value of inventory based on a combination of factors including the following: historical usage rates, product end of life dates,
technological obsolescence and product introductions. The Company includes demonstration units within inventories. Proceeds from the sale of demonstration units
are recorded as revenue.

Long-term Receivables

Long-term receivables relate to the Company’s subscription revenue or contracts which stipulate payment terms which exceed one year. They are comprised of the
unpaid principal balance, plus accrued interest, net of the allowance for credit losses. These receivables have been discounted based on the implicit interest rate in the
subscription lease which range between 8% to 9% in 2020 and 8% to 9% in 2019. Unearned interest revenue represents the interest only portion of the respective
subscription payments and will be recognized in income over the respective payment term as it is earned.

Deferred revenues represent payments received prior to the income being earned. Once the equipment has been delivered or the services have been rendered, these
amounts are recognized in income.

Property and Equipment

Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of
the assets, which is between three and ten years. Leasehold improvements are depreciated over the lesser of the life of the lease or the useful life of the improvements.
Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost and accumulated depreciation are removed
from the consolidated balance sheets, and any resulting gain or loss is reflected in the consolidated statements of operations.

Intangible Assets

Intangible  assets  consist  of  customer  relationships,  brand,  technology  and  supplier  agreement.  Intangible  assets  are  stated  at  cost  less  accumulated  amortization.
Amortization is computed using the straight-line method over the estimated useful lives of the respective assets, which range from approximately six to fifteen years.

The useful lives of intangible assets are based on the Company’s assessment of various factors impacting estimated cash flows, such as the product’s position in its
lifecycle, the existence or absence of like products in the market, various other competitive and regulatory issues, and contractual terms.

116

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Impairment of Long-Lived Assets

The Company accounts for the impairment of long-lived assets in accordance with FASB, Accounting Standards Codification (“ASC”) 360-10, “Accounting for the
Impairment of Long-Lived Assets”. This standard requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate
that the assets’ carrying amounts may not be recoverable. For assets that are to be held and used, impairment is assessed when the estimated undiscounted cash flows
associated with the asset or group of assets is less than their carrying values. If impairment exists, an adjustment is made to write the asset down to its fair value, and a
loss  is  recorded  as  the  difference  between  the  carrying  value  and  fair  value.  Fair  values  are  determined  based  on  quoted  market  values,  discounted  cash  flows  or
internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value and estimated net realizable value. During the years
ended December 31, 2020 and 2019, there was no impairment of long-lived assets.

Goodwill

Goodwill represents the excess of the purchase price of the business acquired over the fair value of the net identifiable assets of an acquired business. The Company
allocates goodwill to reporting units at the time of acquisition or when there is a change in the reporting structure and bases that allocation on which reporting units
will  benefit  from  the  acquired  assets  and  liabilities.  Reporting  units  are  defined  as  operating  segments  or  one  level  below  an  operating  segment,  referred  to  as  a
component.

Goodwill is not amortized but is tested for impairment annually or more frequently when an event occurs, or circumstances change that indicate the carrying value
may not be recoverable. The carrying values of goodwill and indefinite-life intangible assets are subject to annual impairment assessment as of the last day of each
fiscal year. Between annual assessments, impairment review may also be triggered by any significant events or changes in circumstances affecting the Company’s
business.  The  COVID-19  pandemic  had  significantly  impacted  the  Company’s  business  during  the  first  three  months  of  2020,  including  its  sales,  supply  chain,
manufacturing and accounts receivable collections. As a result, the Company considered the COVID-19 pandemic as a triggering event and conducted quantitative
impairment assessment of its goodwill as of March 31, 2020.

The Company has one reporting unit and the reporting unit’s carrying value was compared to its estimated fair value. As of March 31, 2020, the Company estimated
its  fair  value  using  a  combination  of  income  approach  and  market  approach.  The  income  approach  is  based  on  the  present  value  of  future  cash  flows,  which  are
derived from long term financial forecasts, and requires significant assumptions including among others, a discount rate and a terminal value. The market approach is
based on the observed ratios of enterprise value to revenue multiples of the Company and other comparable publicly traded companies. Based upon the results of the
goodwill impairment assessment, the Company recorded an impairment charge of $27,450 as of March 31, 2020, which represented the full balance of goodwill for
the reporting unit. Based on the analysis of the intangible assets and long-lived assets performed by the management as of December 31, 2020, no further impairment
was required.

Debt Issuance Costs

Costs related to the issuance of debt are presented as a direct deduction to the carrying value of the debt and are amortized to accretion expenses using the effective
interest rate method over the term of the related debt.

Derivatives

The  Company  reviews  the  terms  of  convertible  notes,  equity  instruments  and  other  financing  arrangements  to  determine  whether  there  are  embedded  derivative
instruments, including embedded conversion options that are required to be bifurcated and accounted for separately as a derivative financial instrument. Derivative
financial instruments are initially measured at their fair value. Derivative financial instruments that are accounted for as liabilities, are initially recorded at fair value
and then re-valued at each reporting date, with changes in the fair value recognized in the consolidated statements of operations.

117

 
 
 
 
 
 
 
 
 
 
 
Revenue Recognition

The  Company  adopted  Accounting  Standards  Codification  (“ASC”)  606  “Revenue  from  contract  with  customers”  (“ASC  606”)  on  January  1,  2019  using  the
modified retrospective method for all contracts not completed as of the date of adoption. The adoption of ASC 606 represents a change in accounting principle that
will more closely align revenue recognition with the delivery of the Company’s goods or services and will provide the consolidated financial statements’ readers with
enhanced disclosures.

The Company generates revenue from (1) sales of systems through the subscription model, traditional system sales to customers and distributors, (2) other product
revenues  from  the  sale  of  marketing  supplies  and  kits,  consumables  and  Venus  Concept’s  skincare  and  hair  products  and  (3)  service  revenue  from  the  sale  of
VeroGrafters™  technician  services,  2two5  internal  advertising  agency  services  and  an  extended  warranty  service  contracts  provided  to  existing  customers.  2two5
internal advertising agency services were discontinued in the third quarter of 2020. These revenues were not material to the Company’s 2020 results.

Many of the Company’s products are sold under subscription contracts with control passing to the customer at the earlier of the end of the term and when the payment
is received in full. The subscription contracts include an initial deposit followed by monthly installments typically over a period of 36 months. In accordance with
ASC  840  “Leases”  (“ASC  840”),  these  arrangements  are  considered  to  be  sales-type  leases,  where  the  present  value  of  all  cash  flows  to  be  received  within  the
arrangement is recognized upon shipment to the customer and achievement of the required revenue recognition criteria. Various accounting and reporting systems are
used to monitor subscription receivables which include providing access codes to operate the machines to paying customers and restricting access codes on machines
to non-paying customers.

The  Company  recognizes  revenues  on  other  products  and  services  in  accordance  with  ASC  606.  Revenue  is  recognized  based  on  the  following  five  steps:  (1)
identification of the contract(s) with the customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; and (4)
allocation  of  the  transaction  price  to  the  separate  performance  obligations  in  the  contract;  and  (5)  recognition  of  revenue  when  (or  as)  the  entity  satisfies  a
performance obligation.

The Company does not grant rights of return to its end customers. The Company’s products sold through arrangements with distributors are non-refundable, non-
returnable and without any rights of price protection. The Company records revenue net of sales tax and shipping and handling costs.

Cost of Goods

For subscription sales (qualifying as sales-type lease arrangements) and product sales, the costs are recognized upon shipment to the customer or distributor.

Advertising Costs

The  cost  of  advertising  and  media  is  expensed  as  incurred.  For  the  years  ended  December  31,  2020  and  2019,  advertising  costs  totaled  $1,092  and  $2,004,
respectively.

Research and Development

Research and development costs are charged to operations as incurred. Major components of research and development expenses consist of personnel costs, including
salaries and benefits, hardware and software research and development costs, regulatory affairs, and clinical costs.

Warranty

The Company provides a standard warranty against defects for all of its systems. The warranty period begins upon shipment and is typically for a period between one
and three years.

118

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  Company  records  a  liability  for  accrued  warranty  costs  at  the  time  of  sale  of  a  system,  which  consists  of  the  warranty  on  products  sold  based  on  historical
warranty costs and management’s estimates. The Company periodically assesses the adequacy of its recorded warranty liabilities and adjusts the amounts thereof as
necessary. The Company also provides an extended warranty service. Extended warranty can be purchased at any time after the purchase of a system and prior to the
expiration of the standard warranty provided with the sale of the system. Extended warranty services include standard warranty services.

The Company recognizes the revenue from the sale of an extended warranty over the period of the extended warranty and accounts it for separately from the standard
warranty.

Income Taxes

The Company follows the deferred income taxes method of accounting for income taxes. Under this method, deferred income taxes are recognized for the future tax
consequences attributable to differences between the financial statement carrying values of accounts and their respective income tax basis. Deferred income tax assets
and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years during which the temporary differences are expected to be
realized or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is included in income in the period that includes the enactment date.

The Company establishes valuation allowances when necessary to reduce deferred tax assets to the amounts that are more likely than not to be realized. The Company
evaluates tax positions taken or expected to be taken in the course of preparing tax returns to determine whether the tax positions have met a “more likely-than-not”
threshold of being sustained by the applicable tax authority. Tax benefits related to tax positions not deemed to meet the “more likely-than-not” threshold are not
permitted to be recognized in the consolidated financial statements.

Uncertain Tax Positions

The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained on examination based on the technical
merit of the position. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not
that the position will be sustained on examination, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit
as the largest amount, which is more than 50% likely of being realized upon ultimate settlement.

The  Company  considers  many  factors  when  evaluating  and  estimating  its  tax  positions  and  tax  benefits,  which  may  require  periodic  adjustments.  The  Company
recognizes interest charges and penalties related to unrecognized tax benefits as a component of the tax provision and recognizes interest charges and penalties related
to recognized tax positions in the accompanying consolidated statements of operations.

Stock-Based Compensation

The  Company  accounts  for  stock-based  compensation  in  accordance  with  ASC  718,  “Compensation  –  Stock  Compensation”  (“ASC  718”).  ASC  718  requires
companies to estimate the fair value of equity-based payment awards on the date of grant. The value of the portion of the award that is ultimately expected to vest is
recognized as an expense over the requisite service period in the Company’s consolidated statements of operations.

The fair value of stock options (“options”) on the grant date is estimated using the Black-Scholes option-pricing model using the single-option approach. The Black-
Scholes  option  pricing  model  requires  the  use  of  highly  subjective  and  complex  assumptions,  including  the  option’s  expected  term  and  the  price  volatility  of  the
underlying stock, to determine the fair value of the award. The Company recognizes compensation expenses for the value of its awards granted based on the straight-
line method over the requisite service period of each of the awards. The Company has made a policy choice to account for forfeitures when they occur.

Stock options granted to non-employees are based on the fair value on the grant date and re-measured at the end of each reporting period based on the fair value until
the earlier of the options being fully vested and completion of the performance obligations. These are subject to a service vesting condition and are recognized on a
straight-line method over the requisite service period. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures
differ from those estimates. Estimated forfeitures are based on historical pre-vesting forfeitures.

119

 
 
 
 
 
 
 
 
 
 
 
 
 
Net Loss Per Share

The Company computes net (loss) income per share in accordance with ASC Topic 260, “Earnings Per Share” (“ASC 260”) and related guidance, which requires two
calculations of net (loss) income attributable to the Company’s shareholders per share to be disclosed: basic and diluted. Convertible preferred shares are participating
securities and are included in the calculation of basic and diluted net (loss) income per share using the two-class method. In periods where the Company reports net
losses, such losses are not allocated to the convertible preferred shares for the computation of basic or diluted net (loss) income.

Diluted net (loss) income per share is the same as basic net (loss) income per share for the periods in which the Company had a net loss because the inclusion of
outstanding common stock equivalents would be anti-dilutive.

JOBS Act Accounting Election

The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012, or the JOBS Act. Under the JOBS Act, emerging
growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards
apply  to  private  companies.  The  Company  has  elected  to  use  this  extended  transition  period  for  complying  with  new  or  revised  accounting  standards  that  have
different effective dates for public and private companies until the earlier of the date that it is (i) no longer an emerging growth company or (ii) affirmatively and
irrevocably  opt  out  of  the  extended  transition  period  provided  in  the  JOBS  Act.  As  a  result,  these  consolidated  financial  statements  may  not  be  comparable  to
companies that comply with the new or revised accounting pronouncements as of public company effective dates.

Recently Issued Accounting Standards Not Yet Adopted

In April 2020, Financial Accounting Standards Board (the “FASB”) issued a Staff Question-and-Answer Document (Q&A): ASC Topic 842 and ASC Topic 840:
Accounting  for  Lease  Concessions  Related  to  the  Effects  of  the  COVID-19  Pandemic,  that  focuses  on  the  application  of  the  lease  guidance  for  lease  concessions
related solely to the effects of COVID-19. The FASB issued the guidelines to reduce the burden and complexity for companies to account for such lease concessions
(e.g., rent abatements or other economic incentives) under current lease accounting rules due to COVID-19 by providing certain practical expedients that can be used.
This guidance can be applied immediately. The Company anticipates that the adoption of the guidance will not have a material impact on the Company’s consolidated
financial statements.

In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-04 - Facilitation of the Effects of Reference Rate Reform on Financial Reporting (ASC
Topic 848). This authoritative guidance provides optional relief for companies preparing for the discontinuation of interest rates such as LIBOR, which is expected to
be  phased  out  at  the  end  of  calendar  2021,  and  applies  to  lease  contracts,  hedging  instruments,  held-to-maturity  debt  securities  and  debt  arrangements  that  have
LIBOR as the benchmark rate. This guidance can be applied for a limited time, as of the beginning of the interim period that includes March 12, 2020 or any date
thereafter, through December 31, 2022. The guidance may no longer be applied after December 31, 2022. In January 2021, the FASB issued authoritative guidance
that makes amendments to the new rules on accounting for reference rate reform. The amendments clarify that all derivative instruments affected by the changes to
interest rates used for discounting, margining or contract price alignment, regardless of whether they reference LIBOR, or another rate expected to be discontinued as
a result of reference rate reform, an entity may apply certain practical expedients in ASC Topic 848. The Company is currently assessing the impact of applying this
guidance as well as when to adopt this guidance.

In February 2020, the FASB issued authoritative guidance (ASU 2020-02 – Financial Instruments – Credit Losses (Topic 326) and Leases (Topic 842)) that amends
and clarifies Topic 326 and Topic 842. For Topic 326, the codification was updated to include the SEC staff interpretations associated with registrants engaged in
lending activities. ASC Topic 326 is effective for annual periods beginning after January 1, 2023, including interim periods within those fiscal years. The Company is
currently evaluating the impact of applying this guidance on its financial instruments, such as accounts receivable.

120

 
 
 
 
 
 
 
 
 
 
In  December  2019,  the  FASB  issued  ASU  2019-12  –  Income  Taxes  (Topic  740):  Simplifying  the  Accounting  for  Income  Taxes,  an  authoritative  guidance  that
simplifies the accounting for income taxes by removing certain exceptions and making simplifications in other areas. It is effective from the first quarter of fiscal year
2022, with early adoption permitted in any interim period. If adopted early, the Company must adopt all the amendments in the same period. The amendments have
differing adoption methods including retrospectively, prospectively and/or modified retrospective basis through a cumulative-effect adjustment to retained earnings as
of  the  beginning  of  the  fiscal  year  of  adoption,  depending  on  the  specific  change.  The  Company  is  currently  evaluating  the  impact  of  applying  this  guidance  and
believes that it has transactions that may fall under the scope of this guidance.

3. NET LOSS PER SHARE

Net Loss Per Share

Basic  net  loss  per  share  is  calculated  by  dividing  net  loss  by  the  weighted-average  number  of  shares  of  common  stock  outstanding  during  the  period,  without
consideration  for  common  stock  equivalents.  Diluted  net  loss  per  share  is  computed  by  dividing  net  loss  by  the  weighted-average  number  of  common  stock
equivalents outstanding for the period determined using the treasury-stock method. For purposes of this calculation, common stock warrants and stock options are
considered to be common stock equivalents and are only included in the calculation of diluted net loss per share when their effect is dilutive. The net loss attributable
to common stockholders’ is adjusted for the preferred stock deemed dividend related to the beneficial conversion feature for the periods in which the preferred stock
is outstanding.

The following table sets forth the computation of basic and diluted net loss and the weighted average number of shares used in computing basic and diluted net loss
per share (in thousands, except per share data):

Numerator:
Net loss
Net loss allocated to stockholders of the Company

Denominator:
Weighted-average  shares  of  common  stock  outstanding  used  in  computing
net loss per share, basic and diluted
Net loss per share:

For the year ended
December 31,

2020

2019

  $
  $

(82,818)   $
(85,270)   $

(42,295)
(40,619)

36,626  

8,517 

Basic and diluted

  $

(2.33)   $

(4.77)

Due to the net loss, all the outstanding shares of common stock equivalents were excluded from the calculation of diluted net loss per share attributable to common
stockholders for the years ended December 31, 2020 and 2019 because including them would have been antidilutive:

Options to purchase common stock
Warrants for common stock

Total potential dilutive shares

4. SALE OF SUBSIDIARIES

December 31,

2020

2019

2,593,711   
16,290,067   
18,883,778   

2,727,764 
3,990,067 
6,717,831

In 2020, the Company made several strategic decisions to divest of underperforming direct sales offices and sold its share in several subsidiaries, located in Bulgaria,
Indonesia, Italy, India, Russia, Singapore, Vietnam, and Kazakhstan. Over the course of fiscal year ended December 31, 2020, the Company completed the following
transactions:

•

Sold its share (51%) in its Bulgarian subsidiary, Venus Concept Central Eastern Europe Ltd., to an unrelated third party for cash consideration of
Euro (“EUR”) 473 which was equivalent to $531. The disposal resulted in a loss of approximately $387.

121

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
   
   
  
 
 
   
 
 
   
   
  
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
•

•

•

•

•

•

Sold its share (51%) in its Indian subsidiary, Venus Aesthetic LLP, to an unrelated third party for cash consideration of $400. The disposal resulted
in a loss of approximately $579.

Sold its share (51%) in its Italian subsidiary, Venus Concept Italy S.r.l., to an unrelated third party for cash consideration of EUR 270 which was
equivalent to $330. The disposal resulted in a loss of approximately $547.

Entered  into  a  Termination  Agreement  of  the  Venus  Concept  Kazakhstan  LLP  Foundation  Agreement,  resulting  in  the  cancellation  of  its  51%
interest in the entity. This disposal resulted in a gain of approximately $58.

Sold its share (51%) of its Russian subsidiary, Venus Concept RU LLC, to an unrelated third party for cash consideration of $597. The disposal
resulted in a loss of approximately $368.

Sold  its  share  (55%)  of  its  Singaporean  subsidiary,  Venus  Concept  Singapore  Pte.  Ltd.,  including  its  wholly  owned  subsidiary,  Venus  Concept
Vietnam Co., Ltd., to a third party for cash consideration of $500. The disposal resulted in a loss of approximately $670.

Sold its share (100%) in its Indonesian subsidiary, InPhronics Limited, along with its 90% interest in its subsidiary, PT NeoAsia Medical, for the
cash consideration of $955. The disposal resulted in a loss of approximately $33.

As these disposals did not constitute a strategic shift that will have a major effect on the Company’s operations and financial results, and total operating revenue of the
disposed  subsidiaries  did  not  exceed  15%  of  the  Company’s  total  revenue,  therefore  the  results  of  operations  for  disposed  subsidiaries  were  not  reported  as
discontinued operations under the guidance of Accounting Standards Codification (“ASC”) 205-20-45.

5. FAIR VALUE MEASUREMENTS

Financial  assets  and  financial  liabilities  are  initially  recognized  at  fair  value  when  the  Company  becomes  a  party  to  the  contractual  provision  of  the  financial
instrument. Subsequently, all financial instruments are measured at amortized cost using the effective interest method.

The  financial  instruments  of  the  Company  consist  of  cash  and  cash  equivalents,  restricted  cash,  accounts  receivable,  long-term  receivables,  line  of  credit,  trade
payables, government assistance loans, accrued expenses and other current liabilities, earn-out liability, other long-term liabilities and long-term debt. In view of their
nature, the fair value of most of the financial instruments approximates their carrying amounts.

The Company measures the fair value of its financial assets and liabilities using the fair value hierarchy. A financial instrument’s classification within the fair value
hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The accounting guidance establishes a three-tiered hierarchy, which
prioritizes the inputs used in the valuation methodologies in measuring fair value:

Level 1 - Quoted prices in active markets for identical assets or liabilities.

Level 2 -  Inputs  other  than  Level  1  that  are  observable,  either  directly  or  indirectly,  such  as  quoted  prices  in  markets  that  are  not  active,  or  other  inputs  that  are
observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The categorization of a financial instrument within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement.

122

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company classifies its restricted cash and guaranteed investment certificates within Level 2 as  it  uses  alternative  pricing  sources  and  models  utilizing  market
observable inputs. Contingent earn-out consideration is classified within Level 3. The following tables set forth the fair value of the Company’s Level 2 and Level 3
financial assets and liabilities within the fair value hierarchy:

Assets

Guaranteed Investment Certificates ("GIC")
Restricted cash

Total assets

Liabilities

Contingent earn-out consideration

Total liabilities

Assets

Guaranteed Investment Certificates ("GIC")
Restricted cash

Total assets

Liabilities

Contingent earn-out consideration

Total liabilities

Quoted
Prices in
Active
Markets
using
Identical
Assets
(Level 1)

Quoted
Prices in
Active
Markets
using
Identical
Assets
(Level 1)

  $

  $

  $

  $

  $

  $

Fair Value Measurements as of December 31, 2020

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Total

— 
— 
— 

 $

 $

— 
—    $

64 
83 
147 

 $

 $

— 
—    $

— 
— 
— 

 $

 $

147 
147    $

Fair Value Measurements as of December 31, 2019

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Total

— 
— 
— 

 $

 $

— 
—    $

63 
83 
146 

 $

 $

— 
—    $

— 
— 
— 

 $

 $

655 
655    $

64 
83 
147 

147 
147

63 
83 
146 

655 
655

The earn-out liability is measured using discounted cash flow techniques, with the expected cash outflows estimated based on the probability of assessment of the
acquired business achieving the revenue metrics required for payment. Expected future revenues of the acquired business and the associated estimate of probability
are not observable inputs. The payments due are based on point in time measurements of the metrics quarterly for two years from the acquisition date. Changes in the
fair value of the earn-out liability were recognized in finance expenses in the consolidated statements of operations.

The following table provides a roll forward of the aggregate fair values of the earn-out liability as of December 31, 2020, for which fair value is determined using
Level 3 inputs:

Beginning balance
Payments
Change in value
December 31, 2019

Payments
Change in value
December 31, 2020

  $

  $

950 
(828)
533 
655 
(799)
291 
147

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In  addition  to  earn-out  contingent  liability  disclosed  above,  the  Company  has  an  annual  installment  payable  of  $250.  On  September  25,  2020,  pursuant  to  an
amendment to its master asset purchase agreement dated January 26, 2018, the Company established a payment plan for the earn out liability and annual installment
payout, according to which $500 was paid before December 1, 2020 and $147 was paid on January 4, 2021.

6. ACCOUNTS RECEIVABLE

The Company’s products may be sold under subscription contracts with control passing to the customer at the end of the lease term, which is generally 36 months.
These  arrangements  are  considered  to  be  sales-type  leases,  where  the  present  value  of  all  cash  flows  to  be  received  within  the  arrangement  is  recognized  upon
shipment to the customer as lease revenue.
A  financing  receivable  is  a  contractual  right  to  receive  money,  on  demand  or  on  fixed  or  determinable  dates,  that  is  recognized  as  an  asset  on  the  Company's
consolidated balance sheets. The Company's financing receivables, consisting of its sales-type leases, totaled $49,096 and $72,602 at December 31, 2020 and 2019,
respectively, and are included in accounts receivable and long-term receivables on the consolidated balance sheets. The Company evaluates the credit quality of an
obligor at lease inception and monitors credit quality over the term of the underlying transactions.

The  Company  performed  an  assessment  of  the  allowance  for  doubtful  accounts  as  of  December  31,  2020  and  2019.  Based  upon  such  assessment,  the  Company
recorded an allowance for doubtful totaling $18,490 and $10,494 as of December 31, 2020 and 2019, respectively.

A summary of the Company’s accounts receivables is presented as follows:

Gross accounts receivable
Unearned income
Allowance for doubtful accounts

Reported as:
Current trade receivables
Current unearned interest income
Long-term trade receivables
Long-term unearned interest income

As of December 31,

2020

2019

  $
92,402 
(3,728)    
(18,490)    
  $
70,184 

52,764 
  $
(1,950)    
21,148 
(1,778)    
  $
70,184 

105,127 
(5,623)
(10,494)
89,010 

58,977 
(3,942)
35,656 
(1,681)
89,010

  $

  $

  $

  $

Current subscription contracts are reported as part of accounts receivable. The following are the contractual commitments, net of allowance for doubtful accounts, to
be received by the Company over the next 5 years:

Current financing receivables, net of allowance of $7,190
Long-term financing receivables, net of allowance of $4,915

Total

2021

2022

December 31,
2023

2024

2025

  $

  $

27,948    $
21,148   
49,096    $

27,948    $
—   
27,948    $

—    $

16,076   
16,076    $

—    $

5,001   
5,001    $

—    $
71   
71    $

— 
— 
—

124

 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
7. SELECT BALANCE SHEET AND STATEMENT OF OPERATIONS INFORMATION

Inventory

Inventory consists of the following:

Raw materials
Work-in-progress
Finished goods

Total inventory

December 31,

2020

2019

838    $

1,232   
15,689   
17,759    $

877 
2,067 
15,900 
18,844

  $

  $

Additions to inventory are primarily comprised of newly produced units and applicators, refurbishment cost from demonstration units and used equipment which were
reacquired during the year from upgraded sales. The Company expensed $21,258 ($26,869 in 2019) in cost of goods sold during the year. The balance of cost of
goods sold represents the sale of applicators, parts and warranties.

The Company provides for excess and obsolete inventories when conditions indicate that the inventory cost is not recoverable due to physical deterioration, usage,
obsolescence,  reductions  in  estimated  future  demand  and  reductions  in  selling  prices.  Inventory  provisions  are  measured  as  the  difference  between  the  cost  of
inventory and net realizable value to establish a lower cost basis for the inventories. As of December 31, 2020, a provision for obsolescence of $1,208 ($1,439 in
2019) was taken against inventory.

Property and Equipment, Net

Property and equipment, net consist of the following:

Lab equipment tooling and molds
Office furniture and equipment
Leasehold improvements
Computers and software
Vehicles

Total property and equipment
Less: Accumulated depreciation

Total property and equipment, net

  Useful Lives (in years)

2020

2019

December 31,

4 - 10
6 - 10
up to 10
3
5 - 7

  $

  $

 $

8,053 
1,760 
1,838 
1,815 
12 
13,478 
(9,939)   
3,539    $

7,872 
1,710 
1,950 
1,811 
16 
13,359 
(8,711)
4,648

Depreciation expense amounted to $1,331 and $1,026 for the years ended December 31, 2020 and 2019.

Other Current Assets

Government remittances (1)
Consideration receivable from subsidiaries sale
Deferred financing costs
Sundry assets and miscellaneous

Total other current assets

December 31,

2020

2019

1,009    $
2,580   
1,063   
1,022   
5,674    $

1,704 
- 
- 
1,397 
3,101

  $

  $

(1) Government remittances are receivables from the local tax authorities for refund of sales taxes and income taxes.

125

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
  
 
   
  
 
   
  
 
   
  
 
 
   
  
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accrued Expenses and Other Current Liabilities

Payroll and related expense
Accrued expenses
Commission accrual
Sales and consumption taxes

Total accrued expenses and other current liabilities

Warranty Accrual

The following table provides the details of the change in the Company’s warranty accrual:

Balance as of the beginning of the year
Warranties assumed through business combination
Warranties issued during the year
Warranty costs incurred during the year
Balance at the end of the year

Current
Long-term
Total

Finance Expenses

The following table provides the details of the Company’s finance expenses:

Interest expense
Gain on settlement of debt
Accretion on long-term debt
Total finance expenses

8. INTANGIBLE ASSETS AND GOODWILL

December 31,

2020

2019

1,312    $
8,582     
2,827     
7,532     
20,253    $

3,117 
10,645 
4,215 
3,143 
21,120

December 31,

2020

2019

1,977    $
-     
761     
(1,099)    
1,639    $

1,106     
533     

1,639    $

1,336 
273 
1,038 
(670)
1,977 

1,254 
723 

1,977

December 31,

2020

2019

7,615    $
—     
728     
8,343    $

7,166 
(297)
680 
7,549

  $

  $

  $

  $

  $

  $

  $

As described in Note 1, in November 2019, the Company completed its business combination with Venus Concept Ltd., which included the addition of goodwill of
$24,847 and amortizable intangible assets, represented by the technology ($16,900) and the brand name ($1,200). Goodwill associated with the Merger was primarily
attributable  to  the  future  revenue  growth  opportunities  associated  with  additional  share  in  the  hair  restoration  market,  as  well  as  the  value  associated  with  the
assembled workforce.

The carrying values of goodwill and indefinite-life intangible assets are subject to annual impairment assessment as of the last day of each fiscal year. Between annual
assessments,  impairment  review  may  also  be  triggered  by  any  significant  events  or  changes  in  circumstances  affecting  the  Company’s  business.  The  COVID-19
pandemic  significantly  impacted  the  Company’s  business  during  the  first  three  months  of  2020,  including  its  sales,  supply  chain,  manufacturing  and  accounts
receivable collections. As a result, the Company considered the COVID-19 pandemic as a triggering event and conducted quantitative impairment assessment of its
goodwill as of March 31, 2020.

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The Company has one reporting unit and the reporting unit’s carrying value was compared to its estimated fair value. As of March 31, 2020, the Company estimated
its  fair  value  using  a  combination  of  income  approach  and  market  approach.  The  income  approach  is  based  on  the  present  value  of  future  cash  flows,  which  are
derived from long term financial forecasts, and requires significant assumptions including among others, a discount rate and a terminal value. The market approach is
based on the observed ratios of enterprise value to revenue multiples of the Company and other comparable publicly traded companies. Based upon the results of the
goodwill impairment assessment, the Company recorded an impairment charge of $27,450 as of March 31, 2020, which represented the full balance of goodwill for
the reporting unit. Based on the analysis of the intangible assets and long-lived assets performed by management as of December 31, 2020, no further impairment was
considered necessary.

Intangible assets net of accumulated amortization were as follows:

Customer relationships
Brand
Technology
Supplier agreement

Total intangible assets

Customer relationships
Brand
Technology
Supplier agreement

Total intangible assets

Gross
Amount

At December 31, 2020
Accumulated
Amortization

Net
Amount

1,400 
2,500 
16,900 
3,000 
23,800 

 $

 $

(242)  $
(540)   
(3,286)   
(867)   
(4,935)  $

1,158 
1,960 
13,614 
2,133 
18,865

Gross
Amount

At December 31, 2019
Accumulated
Amortization

Net
Amount

1,400 
2,500 
16,900 
3,000 
23,800 

 $

 $

(149)  $
(276)   
(469)   
(568)   
(1,462)  $

1,251 
2,224 
16,431 
2,432 
22,338

  $

  $

  $

  $

Estimated amortization expense for the next five fiscal years and all years thereafter are as follows:

Years ending December 31,
2021
2022
2023
2024
2025
Thereafter
Total

9. COMMITMENTS AND CONTINGENCIES

Operating Leases

  $

  $

3,473 
3,473 
3,473 
3,473 
3,473 
1,500 
18,865

The Company and its subsidiaries have various operating lease agreements, which expire on various dates.

The Company recognizes rent expense on a straight-line basis over the non-cancellable lease period and records the difference between cash rent payments and the
recognition of rent expense as a deferred rent liability. When leases contain escalation clauses, rent abatements and/or concessions, such as rent holidays and landlord
or tenant incentives or allowances, the Company applies them in the determination of straight-line rent expense over the lease period.

127

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
   
   
   
   
   
 
 
 
 
 
Aggregate future minimum lease payments and purchase commitments with manufacturers as of December 31, 2020 are as follows:

Years ending December 31,
2021
2022
2023
2024
2025
Thereafter
Total

Office
Lease

Purchase

Commitments    

Total

1,701    $
681     
277     
199     
204       
994     
4,056    $

7,309    $
—     
—     
—     

—     
7,309    $

9,010 
681 
277 
199 
204 
994 
11,365

  $

  $

The total rent expense for all operating leases for the years ended December 31, 2020 and 2019 was $1,961 and $2,199, respectively.

Commitments

As  of  December  31,  2020,  the  Company  has  non-cancellable  purchase  orders  placed  with  its  contract  manufacturers  in  the  amount  of  $7,207.  In  addition,  as  of
December 31, 2020, the Company had $686 of open purchase orders that can be cancelled with 180 days’ notice, except for a portion equal to 15% of the total amount
representing the purchase of “long lead items”.

Legal Proceedings

Purported Shareholder Class Actions

Between  May  23,  2018  and  June  11,  2019,  four  putative  shareholder  class  actions  complaints  were  filed  against  Restoration  Robotics,  Inc.,  certain  of  its  former
officers and directors, certain of its venture capital investors, and the underwriters of the IPO. Two of these complaints, Wong v. Restoration Robotics, Inc., et al., No.
18CIV02609, and Li v. Restoration Robotics, Inc., et al., No. 19CIV08173 (together, the “State Actions”), were filed in the Superior Court of the State of California,
County of San Mateo, and assert claims under Sections 11, 12(a)(2) and 15 of the Securities Act of 1933, or the Securities Act. The other two complaints, Guerrini v.
Restoration Robotics, Inc., et al., No. 5:18-cv-03712-EJD and Yzeiraj v. Restoration Robotics, Inc., et al., No. 5:18-cv-03883-BLF (together, the “Federal Actions”),
were filed in the United States District Court for the Northern District of California and assert claims under Sections 11 and 15 of the Securities Act. The complaints
all allege, among other things, that the Restoration Robotics’ Registration Statement filed with the SEC on September 1, 2017 and the Prospectus filed with the SEC
on October 13, 2017 in connection with Restoration Robotics’ IPO were inaccurate and misleading, contained untrue statements of material facts, omitted to state
other facts necessary to make the statements made not misleading and omitted to state material facts required to be stated therein. The complaints seek unspecified
monetary damages, other equitable relief and attorneys’ fees and costs.

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In the State Actions Restoration Robotics, Inc., along with the other defendants, successfully demurred to the initial Wong complaint for failure to state a claim and
secured a stay of both cases based on the forum selection clause contained in its Amended and Restated Certificate of Incorporation, which designates the federal
district courts as the exclusive forums for claims arising under the Securities Act. However, on December 19, 2018, the Delaware Court of Chancery in Sciabacucchi
v. Salzberg held that exclusive federal forum provisions are invalid under Delaware law. Based on this ruling, the San Mateo Superior Court lifted its stay of State
Actions on December 10, 2019. On January 17, 2020, Plaintiffs in the State Actions filed a consolidated amended complaint for violations of federal securities laws,
alleging again that, among other things, the Registration Statement filed with the SEC on September 1, 2017 and the Prospectus filed with the SEC on October 13,
2017  in  connection  with  Restoration  Robotics’  IPO  were  inaccurate  and  misleading,  contained  untrue  statements  of  material  facts,  omitted  to  state  other  facts
necessary to make the statements made not misleading and omitted to state material facts required to be stated therein. The complaint seeks unspecified monetary
damages, other equitable relief and attorneys’ fees and costs. On February 24, 2020, the Company demurred to the consolidated amended complaint for failure to state
a claim. On March 18, 2020, the Delaware Supreme Court reversed the Chancery Court’s decision in Sciabacucchi v. Salzberg and held that exclusive federal forum
provisions are valid under Delaware law. On March 30, 2020, the Company filed a renewed motion to dismiss based on its federal forum selection clause. A hearing
on the Company’s demurrer and renewed motion to dismiss was held on June 12, 2020. On September 1, 2020, the court granted the renewed motion to dismiss based
on the Company’s forum selection clause as to the Company and individual defendants, but not as to the venture capital and underwriter defendants. On September
22, 2020, the Court entered a judgement of dismissal as to the Company and the individual defendants. On November 23, 2020, plaintiff filed a notice of appeal of the
Court’s order granting the renewed motion to dismiss. That appeal is pending.

In the Federal Actions, which have been consolidated under the caption In re Restoration Robotics, Inc. Securities Litigation, Case No. 5:18-cv-03712-EJD, Lead
Plaintiff  Eduardo  Guerrini  filed  his  consolidated  amended  complaint  for  violations  of  federal  securities  laws  on  November  30,  2018.  The  consolidated  amended
complaint alleges again that, among other things, Restoration Robotics’ Registration Statement filed with the SEC on September 1, 2017 and the Prospectus filed with
the SEC on October 13, 2017 in connection with the IPO were inaccurate and misleading, contained untrue statements of material facts, omitted to state other facts
necessary to make the statements made not misleading and omitted to state material facts required to be stated therein. On January 29, 2019, Restoration Robotics,
Inc., along with certain of its former officers and directors, filed a motion to dismiss the consolidated amended complaint for failure to state a claim. On October 18,
2019, the District Court granted Restoration Robotics, Inc. motion to dismiss as to all but two allegedly false or misleading statements contained in the Company’s
Prospectus.  On  December  9,  2019,  the  Company  filed  its  answer  to  the  consolidated  amended  complaint  denying  the  falsity  of  these  statements,  and  discovery  is
underway. On May 29, 2020, Lead Plaintiff filed a motion for class certification, which the Company elected not to oppose, and on July 29, 2020, the court certified a
class of investors who purchased shares of the Company common stock pursuant or traceable to the Company’s initial public offering. On February 22, 2021, the
District Court granted the parties’ joint stipulation to stay all pending deadlines on the basis that the parties had reached a settlement in principle for all claims in the
Federal Actions. Lead Plaintiff must file his motion for preliminary approval of the settlement by April 8, 2021.

In  addition  to  the  State  and  Federal  Actions,  on  July  11,  2019,  a  verified  shareholder  derivative  complaint  was  filed  in  the  United  States  District  Court  for  the
Northern District of California, captioned Mason v. Rhodes, No. 5:19-cv-03997-NC. The complaint alleges that certain of Restoration Robotics’ former officers and
directors breached their fiduciary duties, have been unjustly enriched and violated Section 14(a) of the Securities Exchange Act of 1934, or the Exchange Act, in
connection  with  the  IPO  and  Restoration  Robotics’  2018  proxy  statement.  The  complaint  seeks  unspecified  damages,  declaratory  relief,  other  equitable  relief  and
attorneys’ fees and costs. On August 21, 2019, the District Court granted the parties’ joint stipulation to stay the Mason action during the pendency of the Federal
Actions. On December 15, 2020, the District Court granted the parties’ further stipulation to stay the Mason action during the pendency of the Federal Action, and the
case remains stayed.

The Company believes that the remaining lawsuits are without merit and management intends to vigorously defend against these claims.

129

 
Administrative Investigation Case

The  Company’s  Chinese  subsidiary,  Venus  Concept  China,  imports  and  sells  registered  medical  devices  and  unregistered  non-medical  devices  in  the  People’s
Republic  of  China  (“PRC”).  One  of  its  unregistered  products  has  been  the  subject  of  inquiries  from  two  district  level  branches  of  the  SAMR,  Xuhui  MSA  and
Huangpu MSA, as to whether the product was properly sold as a non-medical device. In January 2019, Venus Concept China applied to register a version of this non-
medical device as a medical device with the National Medical Products Administration of PRC (“NMPA”). On June 12, 2019, Venus Concept China was informed
that Xuhui MSA had opened an administrative investigation case related to whether the device is an unregistered medical device, as a result of a complaint that Xuhui
MSA received from a former distributor of Venus Concept China. Huangpu MSA notified Venus Concept China that it would be suspending its separate investigation
against Venus Concept China, pending the results of the Xuhui MSA investigation. The Company and Venus Concept China have voluntarily stopped sales in China
of  this  product.  On  December  11,  2019,  Xuhui  MSA  informed  Venus  Concept  China  that  a  determination  had  been  made  by  the  Shanghai  Medical  Products
Administration  that  Versa’s  IPL  function  should  be  administered  as  a  Class  II  medical  device.  Xuhui  MSA  also  suggested  that  Venus  Concept  China  consider  a
voluntary  recall  of  all  Versa  units  sold  in  China.  In  late  January  2020,  Venus  Concept  China  received  a  copy  of  the  Shanghai  Medical  Products  Administration’s
determination that because of the intended uses for Versa’s IPL function comprise medical treatment functions such as “treatment of benign pigmented epidermis and
skin lesions,” Versa’s IPL function should be administered as a Class II medical device.

In April 2020, Venus Concept China received a determination from NMPA on its application for registering Versa’s IPL function as a medical device. NMPA has
approved the registration of one applicator HR 650 for hair removal as a Class II medical device out of the four IPL applicators for which Venus Concept China had
originally applied. The date of registration is April 15, 2020. Venus Concept China also submitted an explanation letter and a draft Corrective & Preventive Action
Report plan to Xuhui MSA during a meeting with the local authority on April 23, 2020.

On  March  4,  2021,  the  Xuhui  MSA  issued  a  written  administrative  penalty  hearing  notice  (the  “Notice”)  to  Venus  Concept  China.  The  Notice  stated  that  Venus
Concept China’s sale of Versa violated the relevant Chinese medical device administration regulation. As a result, Xuhui MSA proposed an administrative monetary
penalty in the amount of approximately $150 or 976 Chinese Yuan (“CNY”) (the “Penalty Amount”). On March 8, 2021, Venus Concept China gave written notice to
Xuhui MSA that it accepts the penalty decision proposed by Xuhui MSA. On March 19, 2021, Xuhui MSA issued a written administrative penalty decision to Venus
Concept China (the “Decision”), which affirmed the administrative penalty proposed by the Notice. On March 19, 2021, the same day the Decision was issued, Venus
Concept China remitted the full Penalty Amount to Xuhui MSA. Acceptance of the payment of the Penalty Amount by Xuhui MSA resulted in the conclusion of its
investigation case against Venus Concept China and settlement of this matter.

Further,  the  Company  may  from  time  to  time  continue  to  be  involved  in  various  legal  proceedings  of  a  character  normally  incident  to  the  ordinary  course  of  its
business, which the Company does not deem to be material to its business and results of operations.

130

 
 
 
 
 
 
10. MAIN STREET TERM LOAN

On December 8, 2020, the Company executed a loan and security agreement, a promissory note, and related documents for a loan in the aggregate amount of $50,000
for which CNB will serve as a lender pursuant to the Main Street Priority Loan Facility as established by the Board of Governors of the Federal Reserve System
Section 13(3) of the Federal Reserve Act (the “MSLP Loan”). On December 9, 2020, the MSLP Loan had been funded and the transaction was closed. The MSLP
Note has a term of five years and bears interest at a rate per annum equal to 30-day LIBOR plus 3%. On December 8, 2023 and December 8, 2024, the Company must
make an annual payment of principal plus accrued but unpaid interest in an amount equal to fifteen percent (15%) of the outstanding principal balance of the MSLP
Note (inclusive of accrued but unpaid interest). The entire outstanding principal balance of the MSLP Note together with all accrued and unpaid interest is due and
payable in full on December 8, 2025. The Company may prepay the MSLP Loan at any time without incurring any prepayment penalties. The MSLP Note provides
for customary events of default, including, among others, those relating to a failure to make payment, bankruptcy, breaches of representations and covenants, and the
occurrence  of  certain  events.  In  addition,  the  MSLP  Loan  Agreement  and  MSLP  Note  contain  various  covenants  that  limit  the  Company’s  ability  to  engage  in
specified types of transactions. Subject to limited exceptions, these covenants limit the Company’s ability, without CNB’s consent, to, among other things, sell, lease,
transfer, exclusively license or dispose of our assets, incur, create or permit to exist additional indebtedness, or liens, to make dividends and other restricted payments,
and to make certain changes to its ownership structure.

11. MADRYN LONG-TERM DEBT AND CONVERTIBLE NOTES

Madryn Credit Agreement

On October 11, 2016, Venus Concept Ltd. entered into a credit agreement as a guarantor with Madryn Health Partners, LP, as administrative agent, and certain of its
affiliates as lenders (collectively, “Madryn”), as amended (the “Madryn Credit Agreement”), pursuant to which Madryn agreed to make certain loans to certain of
Venus  Concept  Ltd.’s  subsidiaries  (the  “Subsidiary  Obligors”).  The  Madryn  Credit  Agreement  is  comprised  of  four  tranches  of  debt  aggregating  $70,000.  As  of
September 30, 2020, and as of December 31, 2019, the Subsidiary Obligors had borrowed $60,000 under the term A-1 and A-2 and B tranches of the Madryn Credit
Agreement. Term C borrowings of $10,000 were undrawn and are no longer available. Borrowings under the Madryn Credit Agreement were secured by substantially
all of the Company’s assets and the assets of the Subsidiary Obligors. On the 24th payment date, which is September 30, 2022, the aggregate outstanding principal
amount of the loans, together with any accrued and unpaid interest thereon and all other amounts due and owing under the loan agreement were to become due and
payable in full.

In  connection  with  the  Merger,  the  Company  entered  into  an  amendment  to  the  Madryn  Credit  Agreement,  dated  as  of  November  7,  2019,  (the  “Amendment”),
pursuant to which the Company joined as (i) a guarantor to the Madryn Credit Agreement and (ii) a grantor to the certain security agreement, dated October 11, 2016,
(as amended, restated, supplemented or otherwise modified from time to time), by and among the grantors from time to time party thereto and the administrative agent
(the “U.S. Security Agreement”).

Effective August 14, 2018, interest on the Madryn loan was 9.00%, payable quarterly. Previously, interest was payable quarterly, at the Company’s option, as follows:
cash interest 9.00% during the interest only period, which was 3 years or 12 principal payments after closing, plus an additional 4.00% rate, paid in kind (“PIK”). The
Company had the option of settling the PIK interest in cash or adding the owed interest to the principal amount of the loan.

On  April  29,  2020,  the  Company  entered  into  the  Twelfth  Amendment  to  the  Madryn  Credit  Agreement  that  (i)  required  that  interest  payments  for  the  period
beginning January 1, 2020 and ending on, and including, April 29, 2020 (the “PIK Period”), be paid-in-kind, (ii) increased the interest rate from 9.00% per annum to
12.00% per annum during the PIK Period and (iii) require the Company to provide certain additional financial and other reporting information to the lenders.

131

 
 
 
 
 
 
 
 
 
On  June  30,  2020,  the  Company  entered  into  the  Thirteenth  Amendment  to  the  Madryn  Credit  Agreement  that  (i)  extended  the  PIK  Period  through  June  30,
2020,  (ii)  reduced  the  consolidated  minimum  revenue  threshold  requirement  (a)  for  the  four  consecutive  fiscal  quarter  period  ended  June  30,  2020,  to  at  least
$85,000 and (b) for the four consecutive fiscal quarter period ending September 30, 2020, to at least $75,000, (iii) required the Company to raise at least $5,000 of
cash proceeds from the issuance of equity during the period June 1, 2020 through September 30, 2020 and (iv) obligated the Company to use its best efforts to raise an
additional $2,000 of cash proceeds from the issuance of equity during the period June 1, 2020 through September 30, 2020.

On  September  30,  2020,  the  Company  entered  into  the  Fourteenth  Amendment  to  the  Madryn  Credit  Agreement  that  (i)  required  that  fifty  percent  (50%)  of  the
interest  payments  for  the  period  beginning  July  1,  2020  and  ending  on,  and  including,  September  30,  2020  (the  “Second  PIK  Period”),  be  paid  in  cash,  (ii)  the
remaining fifty percent (50%) of the interest payments for the Second PIK Period, to be paid in kind, and (iii) increased the interest rate applicable to the Second PIK
Period from 9.00% per annum to 10.50% per annum during the Second PIK Period.

On December 9, 2020, contemporaneously with the MSLP Loan Agreement (Note 10), the Company, Venus USA, Venus Concept Canada Corp., Venus Concept Ltd.,
and the Madryn Noteholders (as defined below), entered into a Securities Exchange Agreement (the “Exchange Agreement”) dated as of December 8, 2020, pursuant
to  which  the  Company  (i)  repaid  $42,500  aggregate  principal  amount  owed  under  the  Madryn  Credit  Agreement,  and  (ii)  issued,  to  the  Madryn  Health  Partners
(Cayman Master), LP and Madryn Health Partners, LP (the “Madryn Noteholders”) secured subordinated convertible notes (the “Notes”) in the aggregate principal
amount of $26,695. The Madryn Credit Agreement was terminated effective December 9, 2020 upon the funding and closing of the MSLP Loan and the issuance of
the Notes.

According to the Exchange Agreement, the Company shall pay to each investor its ratable share of an aggregate $1,600 closing fee. The closing fee shall be paid in
the form of outstanding principal balance of the Notes as of the closing date. Since the closing fee is paid to the existing creditors (Madryn Noteholders were also
creditors under the Madryn Credit Agreement), it was included in the calculation of the loss on extinguishment. The total loss recognized on extinguishment was
$2,938.

132

 
 
 
 
Secured Subordinated Convertible Notes

The Notes will accrue interest at a rate of 8.0% per annum from the date of original issuance of the Notes to the third anniversary date of the original issuance and
thereafter interest will accrue at a rate 6.0% per annum. Under certain circumstances, in the case of an event of default under the Notes, the then applicable interest
rate will increase by 4.0% per annum. Interest is payable quarterly in arrears on the last business day of each calendar quarter of each year after the original issuance
date,  beginning  on  December  31,  2020.  The  Notes  will  mature  on  December  9,  2025,  unless  earlier  redeemed  or  converted.  In  connection  with  the  Exchange
Agreement, the Company also entered into (i) a Guaranty and Security Agreement dated as of December 9, 2020 (the “Madryn Security Agreement”), by and among
pursuant  to  which  the  Company  agreed  to  grant  Madryn  a  security  interest,  in  substantially  all  of  its  assets,  to  secure  the  obligations  under  the  Notes  and  (ii)  a
Subordination  of  Debt  Agreement  dated  as  of  December  9,  2020  (the  “CNB  Subordination  Agreement”).  The  security  interests  and  liens  granted  to  the  Madryn
Noteholders  under  the  Madryn  Security  Agreement  will  terminate  upon  the  earlier  of  (i)  an  assignment  of  the  Notes  (other  than  to  an  affiliate  of  the  Madryn
Noteholders) pursuant to the terms of the Exchange Agreement and (ii) the first date on which the outstanding principal amount of the Notes is less than $10,000.
Obligations under the Notes are secured by substantially all of the assets of the Company and its subsidiaries party to the Madryn Security Agreement. The Company
obligations under the Notes and the security interests and liens created by the Madryn Security Agreement are subordinated to the Company’s indebtedness owing to
CNB  (including,  but  not  limited,  pursuant  to  the  MSLP  Loan  Agreement  and  the  CNB  Loan  Agreement)  and  any  security  interests  and  liens  which  secure  such
indebtedness owing to CNB. The Notes have a 5-year term and the interest rate on the convertible notes decreases to 6% on the third anniversary of the issuance. The
Notes are convertible at any time into shares of the Company’s common stock, par value $0.0001 per share, calculated by dividing the outstanding principal amount
of the Notes (and any accrued and unpaid interest under the Notes) by the initial conversion price of $3.25 per share. In connection with the Notes, the Company
recognized  interest  expense  of  $135  during  the  period  from  December  9,  2020  through  December  31,  2020.  The  conversion  feature,  providing  the  Madryn
Noteholders with a right to receive the Company’s shares upon conversion of the Notes, was qualified for a scope exception in ASC 815-10-15 and did not require
bifurcation.  The  Notes  also  contained  embedded  redemption  features  that  provided  multiple  redemption  alternatives.  Certain  redemption  features  provided  the
Madryn  Noteholders  with  a  right  to  receive  cash  and  a  variable  number  of  shares  upon  change  of  control  and  an  event  of  default  (as  defined  in  the  Notes).  The
Company evaluated redemption upon change of control and an event of default under ASC 815, Derivatives and Hedging, and determined that these two redemption
features  required  bifurcation.  These  embedded  derivatives  were  accounted  for  as  liabilities  at  their  estimated  fair  value  as  of  the  date  of  issuance,  and  then
subsequently remeasured to fair value as of each balance sheet date, with the related remeasurement adjustment being recognized as a component of change in fair
value of derivative liabilities in the consolidated statements of operations. The Company determined the likelihood of event of default and change of control as remote
as of December 9, 2020, and December 31, 2020, therefore a nominal value was allocated to the underlying embedded derivative liabilities as of December 9, 2020,
and December 31, 2020.

The scheduled payments on the outstanding borrowings as of December 31, 2020 are as follows:

2021
2022
2023
2024
2025

Total

As of
December 31,
2020

2,136 
2,136 
2,102 
1,606 
28,196 
36,176

$

$

For the year ended December 31, 2020, the Company did not make any principal repayments.

133

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
12. CREDIT FACILITY

The Company has an agreement with City National Bank of Florida (“CNB”) pursuant to which CNB agreed to provide a revolving credit facility to certain of the
Company’s subsidiaries in the maximum principal amount of $10,000 ($10,000 in 2019, starting from April 2019), to be used to finance working capital requirements
(the “CNB Loan Agreement”).

On March 20, 2020, the Company entered into a Second Amended and Restated Loan Agreement as a borrower with CNB, as amended, pursuant to which CNB
agreed to make certain loans and other financial accommodations to the Company, and certain of its subsidiaries. In connection with the CNB Loan Agreement, the
Company also entered into (i) a Second Amended and Restated Guaranty of Payment and Performance with CNB dated as of March 20, 2020, (the “CNB Guaranty”),
pursuant to which the Company agreed to guaranty the obligations under the CNB Loan Agreement and (ii) a Security Agreement with CNB dated as of March 20,
2020,  (the  “CNB  Security  Agreement”),  pursuant  to  which  the  Company  agreed  to  grant  CNB  a  security  interest,  in  substantially  all  of  its  assets,  to  secure  the
obligations  under  the  CNB  Loan  Agreement.  Borrowings  under  the  CNB  Loan  Agreement  are  secured  by  substantially  all  of  the  assets  of  the  Company  and  its
subsidiaries and the CNB Guaranty.

On December 9, 2020, the Company entered into the Third Amended and Restated Loan Agreement pursuant to which CNB provided a revolving credit facility to the
Company in the maximum principal amount of $10,000 to be used to finance working capital requirements.

The CNB Loan Agreement contains various covenants that limit the Company’s ability to engage in specified types of transactions. Subject to limited exceptions,
these covenants limit the Company’s ability, without CNB’s consent, to, among other things, sell, lease, transfer, exclusively license or dispose of the Company’s
assets, incur, create or permit to exist additional indebtedness, or liens, to make dividends and certain other restricted payments, and to make certain changes to its
management  and/or  ownership  structure.  The  CNB  Loan  Agreement  also  contains  a  covenant  requiring  that  a  minimum  of  $23,000  in  cash  be  held  in  a  deposit
account  maintained  with  CNB  for  one  year  following  the  closing  of  the  CNB  Loan  Agreement,  and  after  the  first  anniversary  of  the  CNB  Loan  Agreement,  a
minimum of $3,000 in cash must be held in a deposit account maintained with CNB. The Madryn Noteholders (defined above) have agreed to hold $20,000 in cash in
an escrow account at CNB, and pursuant to an escrow agreement, such cash will be released back to the Madryn Noteholders on the first anniversary of the CNB
Loan  Agreement.  The  Company  is  required  to  maintain  $3,000  in  cash  in  a  deposit  account  maintained  with  CNB  at  all  times  during  the  term  of  the  CNB  Loan
Agreement. In addition, the CNB Loan Agreement contains certain covenants that require the Company to achieve certain minimum account balances, or a minimum
debt service coverage ratio and a maximum total liability to tangible net worth ratio. If the Company or its subsidiaries fails to comply with these covenants, it will
result in a default and require the Company to repay all outstanding principal amounts and any accrued interest. In connection with the CNB Loan Agreement, a loan
fee of $1,000 is payable in equal installments on January 25, February 25 and March 25, 2021.

As of December 31, 2020 and December 31, 2019, the Company was in compliance with all required covenants. An event of default under this agreement would
cause a default under the MSLP Loan (see Note 10).

13. GOVERNMENT ASSISTANCE PROGRAMS

The Company and one of its subsidiaries, Venus Concept USA Inc. (“Venus USA”), received funding in the total amount of $4,048 in connection with two Small
Business Loans under the federal Paycheck Protection Program provided in Section 7(a) of the Small Business Act of 1953, as amended by the Coronavirus Aid,
Relief, and Economic Security Act, as amended from time to time (the “PPP”).

The Company entered the U.S. Small Business Administration Note dated as of April 21, 2020 in favor of CNB pursuant to which the Company borrowed $1,665
original principal amount, which was funded on April 29, 2020 (the “Venus Concept PPP Loan”). The Venus Concept PPP Loan bears interest at 1% per annum and
matures in two years from the date of disbursement of funds under the loan. Interest and principal payments under the Venus Concept PPP Loan will be deferred for a
period of six months.

134

 
 
 
 
 
 
 
The Venus Concept PPP Loan contains certain covenants which, among other things, restrict the Company’s use of the proceeds of the PPP Loan to the payment of
payroll costs, interest on mortgage obligations, rent obligations and utility expenses, require compliance with all other loans or other agreements with any creditor of
the  Company,  to  the  extent  that  a  default  under  any  loan  or  other  agreement  would  materially  affect  the  Company’s  ability  to  repay  its  PPP  Loan  and  limit  the
Company’s ability to make certain changes to its ownership structure.

Venus USA entered into a U.S. Small Business Administration Note dated as of April 15, 2020 in favor of CNB. Venus USA borrowed $2,383 original principal
amount, which was funded on April 20, 2020 (the “Venus USA PPP Loan” and together with the Venus Concept PPP Loan, individually each a “PPP Loan” and
collectively, the “PPP Loans”). The terms of the Venus USA PPP Loan are substantially similar to the terms of the Venus Concept PPP Loan.

Under  certain  circumstances,  all  or  a  portion  of  the  PPP  Loans  may  be  forgiven,  however,  there  can  be  no  assurance  that  any  portion  of  the  PPP  Loans  will  be
forgiven  and  that  the  Company  would  not  be  required  to  repay  the  PPP  Loans  in  full.  The  Company  recorded  PPP  Loans  within  the  long-term  liabilities  in  the
consolidated balance sheet.

Under  the  Madryn  Credit  Agreement  each  PPP  Loan  is  permitted  to  be  incurred  by  the  Company  and  Venus  Concept  USA  as  long  as  certain  conditions  remain
satisfied, including that all PPP Loans must be forgiven other than any amount which can fit under existing permitted debt baskets in the Madryn Credit Agreement. If
the  Company  and/or  Venus  Concept  USA  defaults  on  the  respective  PPP  Loan  or  if  any  of  the  conditions  to  the  incurrence  thereof  under  the  Madryn  Credit
Agreement  are  not  satisfied  (i)  events  of  default  will  occur  under  the  Madryn  Credit  Agreement  and  the  CNB  Loan  Agreement  and  (ii)  the  Company  and  Venus
Concept USA may be required to immediately repay their respective PPP Loan.

The  U.S.  Small  Business  Administration  (the  “SBA”)  has  decided,  in  consultation  with  the  Department  of  the  Treasury,  that  it  will  review  all  loans  in  excess  of
$2,000 following the lender’s submission of the borrower’s loan forgiveness application. To the extent that the SBA’s audit determines that Venus Concept USA was
not entitled to the loan under the PPP, the loan may not be forgiven, an event of default would occur under the Madryn Credit Agreement and Venus Concept USA
could be subject to civil and criminal penalties.

As of December 31, 2020, the Company had $4,110 outstanding under the PPP Loans (none as of December 31, 2019).

Certain  of  the  Company’s  subsidiaries  applied  for  government  assistance  programs  and  received  government  subsidies  aggregating  to  $1,117.  The  terms  of  these
government assistance programs vary by jurisdiction. The Company recorded government subsidies received as a reduction to the associated wage costs in general
and administrative expenses in the consolidated statement of operations.

14. COMMON STOCK RESERVED FOR ISSUANCE

The  Company  is  required  to  reserve  and  keep  available  out  of  its  authorized  but  unissued  shares  of  Common  Stock  a  number  of  shares  sufficient  to  affect  the
conversion of all outstanding shares of convertible preferred stock, plus options granted and available for grant under the incentive plans.

Outstanding common stock warrants
Outstanding stock options
Shares reserved for future option grants
Shares reserved for Lincoln Park
Shares reserved for Madryn Noteholders

Total common stock reserved for issuance

December 31,
2020

December 31,
2019

16,290,067 
4,433,392 
262,622 
5,222,867 
8,213,880 
34,422,828 

3,990,067 
3,278,439 
742,828 
— 
— 
8,011,334

135

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
 
 
15. STOCKHOLDERS EQUITY

Common Stock

The Company’s common stock confers upon its holders the following rights:

•

•

•

The  right  to  participate  and  vote  in  the  Company’s  stockholder  meetings,  whether  annual  or  special.  Each  share  will  entitle  its  holder,  when
attending and participating in the voting in person or via proxy, to one vote;

The  right  to  a  share  in  the  distribution  of  dividends,  whether  in  cash  or  in  the  form  of  bonus  shares,  the  distribution  of  assets  or  any  other
distribution pro rata to the par value of the shares held by them; and

The right to a share in the distribution of the Company’s excess assets upon liquidation pro rata to the par value of the shares held by them.

Series A Preferred Stock

As noted in Note 1 above, in March 2020, the Company issued and sold to certain Investors an aggregate of 660,000 shares of Series A Preferred Stock. The terms of
the Series A Preferred Stock are governed by a Certificate of Designation filed by the Company with the Secretary of State of the State of Delaware on March 18,
2020. The following is a summary of the material terms of the Series A Preferred Stock:

•

•

•

•

•

•

Voting Rights. The Series A Preferred Stock has no voting rights except as required by law and except that the consent of the holders of a majority
of outstanding shares of the Series A Preferred Stock will be required to amend the terms of the Series A Preferred Stock or take certain other
actions with respect to the Series A Preferred Stock.

Liquidation. The Series A Preferred Stock does not have a preference upon any liquidation, dissolution or winding-up of the Company.

Conversion. The Series A Preferred Stock is automatically convertible into shares of common stock, based on an initial conversion ratio of 1:10, as
adjusted  in  accordance  with  the  Certificate  of  Designation,  upon  receipt  of  the  approval  of  the  Company’s  stockholders.  The  Company  is  not
permitted to issue any shares of common stock upon conversion of the Series A Preferred Stock to the extent that the issuance of such shares of
common stock would exceed 19.99% of the Company’s outstanding shares of common stock as of the date of the initial issuance of the Series A
Preferred Stock, unless the Company obtains shareholder approval to issue more than such 19.99% (the “Conversion Cap”). The Conversion Cap
will  be  appropriately  adjusted  for  any  reorganization,  recapitalization,  non-cash  dividend,  stock  split,  reverse  stock  split  or  other  similar
transaction.

Dividends. No dividends will be paid on the outstanding shares of the Series A Preferred Stock.

Redemption. The Series A Preferred Stock is not redeemable at the election of the Company or at the election of the holder.

Maturity. The Series A Preferred Stock shall be perpetual unless converted.

Upon issuance, the effective conversion price of the Series A Preferred Stock of $1.93 per share was lower than the market price of the Company’s common stock on
the  date  of  issuance  of  the  Series  A  Preferred  Stock  of  $2.47  per  share;  as  a  result,  the  Company  recorded  the  beneficial  conversion  feature  of  $3,564  in  APIC.
Because the Series A Preferred Stock is perpetual, it is carried at the amount recorded at inception. Subsequently, upon conversion of the Series A Preferred Stock, the
beneficial conversion feature was accounted for as deemed dividend as disclosed below.

136

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company evaluated the Series A Preferred Stock for liability or equity classification in accordance with the provisions of ASC 480, Distinguishing Liabilities
from Equity, and determined that equity treatment was appropriate because the Series A Preferred Stock did not meet the definition of the liability instruments defined
thereunder for convertible instruments. Specifically, the Series A Preferred Stock is not mandatorily redeemable and does not embody an obligation to buy back the
shares  outside  of  the  Company’s  control  in  a  manner  that  could  require  the  transfer  of  assets.  Additionally,  the  Company  determined  that  the  Series  A
Preferred  Stock  would  be  recorded  as  permanent  equity,  not  temporary  equity,  based  on  the  guidance  of  ASC  480  given  that  the  holders  of  equally  and  more
subordinated equity would be entitled to also receive the same form of consideration upon the occurrence of the event that gives rise to the redemption or events of
redemption that are within the control of the Company.

Since Series A Preferred Stock was sold as a unit with warrants, the proceeds received were allocated to each instrument on a relative fair value basis as it is described
below. All outstanding shares of Series A Preferred Stock were converted into shares of common stock on June 16, 2020, as described below.

2020 Private Placement Warrants

As noted in Note 1 above, in March 2020, the Company issued and sold to the Investors in the 2020 Private Placement warrants to purchase up to 6,675,000 shares of
common  stock  with  an  exercise  price  of  $3.50  per  share,  along  with  the  shares  of  common  stock  and  preferred  stock  the  Investors  purchased.  The  2020  Private
Placement  Warrants  have  a  five-year  term  and  are  exercisable  beginning  181  days  after  their  issue  date.  The  Company  evaluated  the  2020  Private  Placement
Warrants  for  liability  or  equity  classification  in  accordance  with  the  provisions  of  ASC  480,  Distinguishing  Liabilities  from  Equity,  and  determined  that  equity
treatment was appropriate because the warrants only require settlement through the issuance of the Company’s common stock which is not redeemable, and do not
represent an obligation to issue a variable number of shares. Based on this guidance, the Company determined, for each issuance, that the 2020 Private Placement
Warrants  did  not  need  to  be  accounted  for  as  a  liability.  Accordingly,  the  2020  Private  Placement  Warrants  were  classified  as  equity  and  are  not  subject  to
remeasurement at each balance sheet date. The proceeds received in the 2020 Private Placement were allocated to each instrument on a relative fair value basis.

Total net proceeds of $20,300 reduced by $3,564 of the beneficial conversion feature were allocated as follows: $8,063 to Series A Preferred Stock, $4,052 to shares
of common stock and $4,621 to the 2020 Private Placement Warrants issued. Series A Preferred Stock and common stock issued in the 2020 Private Placement were
recorded at par value of $0.0001 with the excess of par value recorded in APIC.

Conversion of Series A Preferred Stock shares

On  June  16,  2020,  upon  the  approval  of  the  Company’s  stockholders,  660,000  shares  of  Series  A  Preferred  Stock  were  converted  into  6,600,000  shares  of  the
Company’s common stock. As a result of the conversion, in accordance with ASC 470-20-40-1, the beneficial conversion feature of $3,564 was recorded as a deemed
dividend in APIC, that has been presented as a component of the net loss attributable to common stockholders in the Company’s consolidated statement of operations.

December 2020 Public Offering Warrants and common stock

As noted in Note 1 above, in December 2020, the Company issued and sold to the investors in the December 2020 Offering 11,250,000 shares of its common stock
and warrants to purchase up to 5,625,000 shares of common stock with an exercise price of $2.50 per share. The December 2020 Offering Warrants have a five-year
term and are exercisable immediately. The Company evaluated the December 2020 Public Offering Warrants for liability or equity classification in accordance with
the provisions of ASC 480, Distinguishing Liabilities from Equity, and determined that equity treatment was appropriate because the warrants only require settlement
through the issuance of the Company’s common stock, which is not redeemable, and do not represent an obligation to issue a variable number of shares. Based on this
guidance, the Company determined, for each issuance, that the December 2020 Public Offering Warrants did not need to be accounted for as a liability. Accordingly,
the December 2020 Public Offering Warrants were classified as equity and are not subject to remeasurement at each balance sheet date. The proceeds received in the
December 2020 Public Offering were allocated to each instrument on a relative fair value basis.

137

 
 
 
 
 
 
 
 
 
 
Total net proceeds of $20,476 were allocated as follows: $17,828 to shares of common stock and $2,648 to the December 2020 Offering Warrants issued. Common
stock issued in the December 2020 Public Offering were recorded at par value of $0.0001 with the excess of par value recorded in APIC.

2010 Share Option Plan

In November 2010, the Company’s Board of Directors (the “Board”) adopted a share option plan (the “2010 Share Option Plan”) pursuant to which shares of the
Company’s common stock are reserved for issuance upon the exercise of options to be granted to directors, officers, employees and consultants of the Company. The
2010 Share Option Plan is administered by the Company’s Board, which designates the options and dates of grant. Options granted vest over a period determined by
the Board, originally had a contractual life of seven years, which was extended by ten years in November 2017 and are non-assignable except by the laws of descent.
The  Board  has  the  authority  to  prescribe,  amend  and  rescind  rules  and  regulations  relating  to  the  2010  Share  Option  Plan,  provided  that  any  such  amendment  or
rescindment  that  would  adversely  affect  the  rights  of  an  Optionee  that  has  received  or  been  granted  an  Option  shall  not  be  made  without  the  Optionee’s  written
consent. As of December 31, 2020, the number of shares of the Company’s common stock reserved for issuance and available for grant under the 2010 Share Option
Plan was 138,275 (44,450 as of December 31, 2019).

2019 Incentive Award Plan

The  2019  Incentive  Award  Plan  was  originally  established  under  the  name  Restoration  Robotics,  Inc.,  as  the  2017  Incentive  Award  Plan.  It  was  adopted  by  the
Company’s  Board  on  September  12,  2017  and  approved  by  the  Company’s  stockholders  on  September  14,  2017.  The  2017  Incentive  Award  Plan  was  amended,
restated, and renamed as set forth above, and was approved by the Company’s stockholders on October 4, 2019.

Under the 2019 Plan, 450,000 shares of common stock were initially reserved for issuance pursuant to a variety of stock-based compensation awards, including stock
options, stock appreciation rights, or SARs, performance stock awards, performance stock unit awards, restricted stock awards, restricted stock unit awards and other
stock-based awards, plus the number of shares remaining available for future awards under the 2019 Plan as of the date of the Merger. As of December 31, 2020, there
were  124,347  of  shares  of  common  stock  available  under  the  2019  Plan  (698,378  as  of  December  31,  2019).  The  2019  Plan  contains  an  “evergreen”  provision,
pursuant to which the number of shares of common stock reserved for issuance pursuant to awards under such plan shall be increased on the first day of each year
from 2020 and ending in 2029 equal to the lesser of (A) four percent (4.00%) of the shares of stock outstanding on the last day of the immediately preceding fiscal
year and (B) such smaller number of shares of stock as determined by the Board.

The Company recognized stock-based compensation for its employees and non-employees in the accompanying consolidated statements of operations as follows:

Cost of sales
Selling and marketing
General and administrative
Research and development

Total stock-based compensation

Stock Options

Year Ended December 31,

2020

2019

  $

  $

25 
872 
1,151 
90 
2,138 

  $

  $

3 
840 
1,238 
77 
2,158

The fair value of each option is estimated at the date of grant using the Black-Scholes option pricing formula with the following assumptions:

Expected term (in years)
Risk-free interest rate
Expected volatility
Expected dividend rate

Year Ended December 31,

2020

2019

6.00-6.54  
0.38-1.5%  
42.83%  
0%  

4.00-5.00
1.4-2.53%
49.00%
0%

138

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Expected Term—The expected term represents management’s best estimate for the options to be exercised by option holders.

Volatility—Since  the  Company  does  not  have  a  trading  history  for  its  common  stock,  the  expected  volatility  was  derived  from  the  historical  stock  volatilities  of
comparable peer public companies within its industry that are considered to be comparable to the Company’s business over a period equivalent to the expected term
of the stock-based awards.

Risk-Free Interest Rate—The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the date of grant for zero-coupon U.S. Treasury notes with
maturities approximately equal to the stock-based awards’ expected term.

Dividend Rate—The expected dividend is zero as the Company has not paid nor does it anticipate paying any dividends on its common stock in the foreseeable future.

Fair Value of Common Stock— Prior to the Merger, Venus Concept Ltd. used the price per share in its latest sale of securities as an estimate of the fair value of its
ordinary shares. After the closing of the Merger, the fair value of the Company’s Common Stock is used to estimate the fair value of the stock-based awards at grant
date.

The following table summarizes stock option activity under the Company’s stock option plan:

Outstanding – January 1, 2020

Options granted
Options exercised
Options forfeited/cancelled

Outstanding - December 31, 2020

Exercisable – December 31, 2020

Expected to vest – after December 31, 2020

Weighted-
Average
Exercise
Price per
Share,
$

Weighted-
Average
Remaining
Contractual
Term

Aggregate
Intrinsic
Value

5.29 
4.17 
2.45 
13.76 
4.59 

4.40 

3.70 

5.08 

  $

6.20 

4.32 

7.61 

  $

  $

  $

4,885 
- 
464 
1 
247 

247 

-

Number of
Shares

3,278,439 
1,978,000 
(469,754)    
(353,293)    
4,433,392 

2,593,711 

1,839,681 

The following tables summarize information about share options outstanding and exercisable on December 31, 2020:

Exercise Price Range
$0.15 - $3.64
$4.26 - $7.95
$12.45 - $26.10
$27.00 - $33.00
$36.00 - $94.65

Options Outstanding

Options Exercisable

Weighted
average
remaining
contractual
term
(years)

Weighted
average
Exercise
Price

6.01    $
6.57     
7.58     
3.85     
6.37     
6.20    $

3.05 
6.78 
18.45 
27.99 
46.14 
4.59 

Number

2,878,185     
1,498,383     
35,011     
12,998     
8,815     
4,433,392     

Weighted
average
remaining
contractual
term
(years)

Weighted
average
Exercise
Price

3.62    $
5.50     
7.45     
3.84     
6.37     
4.32    $

2.71 
6.42 
18.89 
27.98 
45.41 
4.40

Options
exercisable

1,643,103     
909,832     
19,638     
12,954     
8,184     
2,593,711     

The aggregate intrinsic value of options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s common
stock for those options that had exercise prices lower than the fair value of the Company’s common stock. The total intrinsic value of options exercised were $464 and
$1,532 for the years ended December 31, 2020 and 2019, respectively.

The weighted-average grant date fair value of options granted was $4.17 and $5.50 per share for the years ended December 31, 2020 and 2019, respectively.

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16. INCOME TAXES

The geographical breakdown of loss before income taxes is as follows:

United States
Other jurisdictions

Loss before income taxes

The components of the provision for income taxes are as follows:

Current tax provision:

Federal
Foreign

Total current tax provision

Deferred tax benefit:

Federal
Foreign

Total deferred tax benefit
Total provision for income taxes

Year Ended December 31,
2019
2020

(63,259)   $
(18,378)    
(81,637)   $

(23,194)
(17,244)
(40,438)

Year Ended December 31,
2019
2020

—    $
1,619     
1,619     

—     
(438)    
(438)   $
1,181    $

— 
2,989 
2,989 

— 
(1,132)
(1,132)
1,857

  $

  $

  $

  $
  $

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and
the amounts used for income tax purposes.

A valuation allowance is provided when it is more likely than not that the deferred tax assets will not be realized. On the basis of this evaluation, as of December 31,
2020,  a  valuation  allowance  of  $82,587  has  been  recorded  to  recognize  only  the  portion  of  the  deferred  tax  asset  that  is  more  likely  than  not  to  be  realized.  The
amount of the deferred tax asset considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or
increased or if objective negative evidence in the form of cumulative losses is no longer present and additional weight is given to subjective evidence such as our
projections for growth. The valuation allowance increased by $26,433 and $54,049 for the years ended December 31, 2020 and 2019, respectively. The increases in
valuation allowance in 2020 was due to ongoing operational losses.

The Company’s effective tax rate substantially differed from the federal statutory tax rate primarily due to the change in the valuation allowance. The reconciliation
between income taxes computed at the federal statutory income tax rate and the provision for income taxes is as follows:

Year Ended December 31,
2019
2020

Loss before income taxes
Theoretical tax benefit at the statutory rate (21.0% in 2020, 23.9% in 2019)
Differences in jurisdictional tax rates
Recognition of losses
Valuation allowance
Non-deductible expenses
Other
Total income tax provision
Net loss

  $

  $

(81,637)   $
(17,144)    
(2,817)    
—     
12,416     
8,080     
646     
1,181     
(82,818)   $

(40,438)
(9,665)
(337)
(1,923)
12,343 
2,217 
(778)
1,857 
(42,295)

140

 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
      
  
   
   
   
      
  
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
 
The components of the deferred tax assets and deferred tax liabilities are as follows:

Deferred tax assets:

Property and equipment
Deferred revenue
Allowance for doubtful accounts
Intangible assets
Non-deductible expenses
Warranty and other reserves
Other
Loss carryforwards
Valuation allowance

Total deferred tax assets

Deferred tax liabilities:
Deferred revenue

Total deferred tax liabilities

December 31,

2020

2019

  $

  $

  $
  $

735    $
2,065     
2,670     
(2,554)    
8,350     
729     
114     
71,362     
(82,587)    
884    $

811    $
811    $

81 
101 
440 
— 
— 
— 
— 
56,154 
(56,154)
622 

1,017 
1,017

As of December 31, 2020, the Company had federal, state and foreign net operating loss (“NOL”) carryforwards of approximately $285,094 ($228,396 in 2019). The
use of the U.S. NOL carryforwards might be subject to limitation under the rules regarding a change in stock ownership as determined by the IRC and similar state
provisions; however, a complete analysis of the limitation of the NOL carryforwards will not be complete until the time the Company projects it will be able to utilize
such NOLs. The NOL carryforwards expire between 2022 and indefinitely, and valuation allowances have been reserved, where necessary. The Company also had the
U.S. federal and state research and development credit carryforwards of approximately $2,680 and $2,602, respectively, as of December 31, 2020. The federal credits
will expire starting in 2025 if not utilized. The state credits have no expiration date.

We may recognize the tax benefit from uncertain tax positions only if it is more likely than not that the tax position will be sustained upon examination by the taxing
authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the
largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740 also provides guidance on de-recognition of income tax
assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and
income tax disclosures. During the year we determined that $884 of future tax benefits met this criterion.

Utilization of the research and development credits carryforwards may be subject to an annual limitation due to the ownership percentage change limitations provided
by the IRC. However, the Company has not conducted a formal study to determine the extent of the limitations, which could impact the realizability of these credit
carryforwards in future periods. The annual limitations may result in the expiration of the net operating losses and research and development credits before utilization.

The Company files income tax returns in the United States and in various state jurisdictions with varying statutes of limitations. Tax years 2014 through 2020 remain
open to examination by the Internal Revenue Service for the U.S. federal tax purposes.

Uncertain Tax Positions

The activity related to gross amount of unrecognized tax benefits is as follows:

Balance as of the beginning of the year

Increases related to tax positions in prior period
Increases related to tax positions taken during the current period

Balance at the end of the year

141

Year Ended December 31,
2019
2020

1,467    $
57     
60     
1,584    $

1,467 
— 
— 
1,467

  $

  $

 
 
 
 
 
 
 
 
 
 
   
      
  
   
   
   
   
   
   
   
   
   
      
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
These  amounts  are  related  to  certain  deferred  tax  assets  with  a  corresponding  valuation  allowance.  If  recognized,  the  impact  on  the  Company’s  effective  tax  rate
would not be material due to the full valuation allowance. Management believes that there will not be any significant changes in the Company’s unrecognized tax
benefits in the next twelve-months.

The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes in the accompanying consolidated statement of
operations. Accrued interest and penalties, if applicable, are included in accrued expenses and other current liabilities in the consolidated balance sheets. For the years
ended December 31, 2020 and 2019, the Company did not recognize any accrued interest and penalties.

The activity related to the tax effected amount of the recognized tax position as follows:

Balance as of the beginning of the year

Increases related to tax positions in prior period
Increase related to interest expense

Balance at the end of the year

Year Ended December 31,
2019
2020

  $

  $

-    $
(369)    
(109)    
(478)   $

- 
— 
— 
-

Additional  current  tax  expense  has  been  booked  including  interest  and  penalties  relating  to  Venus  Concept  Australia  Pty  Ltd.  for  its  historical  tax  return  filing
positions, which may be successfully challenged by the Australian Tax Office. The Company has recognized the full amount of the potential tax liability plus interest.
Management believes that there will not be any significant changes in the Company’s recognized tax position in the next twelve-months. As such, the amount has
been classified as a long-term tax payable in the consolidated balance sheet.

17. SEGMENT AND GEOGRAPHIC INFORMATION

Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating
Decision Maker (CODM) in deciding how to allocate resources to an individual segment and in assessing performance. The Company's CODM is its Chief Executive
Officer.  The  Company  has  determined  it  operates  in  a  single  operating  segment  and  has  one  reportable  segment,  as  the  CODM  reviews  financial  information
presented  on  a  consolidated  basis  accompanied  by  disaggregated  information  about  revenues  by  geography  and  type  for  purposes  of  making  operating  decisions,
allocating resources, and evaluating financial performance. The Company does not assess the performance of individual product line on measures of profit or loss, or
asset-based metrics. Therefore, the information below is presented only for revenues by geography and type.

Revenue by geographic location, which is based on the product shipped to location, is summarized as follows:

United States
International

Total revenue

Year Ended December 31,
2019
2020

  $

  $

33,987    $
44,027     
78,014    $

47,723 
62,683 
110,406

As of December 31, 2020, long-lived assets in the amount of $19,828 were located in the United States and $2,576 were located in foreign locations. As of December
31, 2019, long-lived assets in the amount of $23,883 were located in the United States and $3,103 were located in foreign locations.

Revenue by type is a key indicator for providing management with an understanding of the Company’s financial performance, which is organized into four different
categories:

1.

2.

3.

4.

Lease revenue - includes all system sales with typical lease terms of 36 months.

System revenue – includes all systems sales with payment terms within 12 months.

Product revenue – includes skincare, hair and other consumables payable upon receipt.

Service revenue - includes NeoGraft® technician services, ad agency services and extended warranty sales.

142

 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
The following table presents revenue by type:

Lease revenue
System revenue
Product revenue
Service revenue
Total revenue

18. RELATED PARTY TRANSACTIONS

Year Ended December 31,
2019
2020

33,428    $
28,957     
10,858     
4,771     
78,014    $

65,170 
31,730 
6,943 
6,563 
110,406

  $

  $

All amounts were at recorded at the exchange amount, which is the amount established and agreed to by the related parties. The following are transactions between
the Company and parties related through employment.

Distribution agreements

On  January  1,  2018,  the  Company  entered  into  a  new  Distribution  Agreement  with  Technicalbiomed  Co.,  Ltd.  (“TBC”),  pursuant  to  which  TBC  will  continue  to
distribute the Company’s products in Thailand. A senior manager of the Company is a 30.0% shareholder of TBC. For the years ended December 31, 2020 and 2019,
TBC purchased products in the amount of $278 and $378, respectively, under this distribution agreement. These sales are included in products and services revenue.

Intellectual Property Transfer Agreement

In August 2013, the Company entered into a license agreement for the rights to an invention for fractional radio frequency treatment of the skin with the developers of
the technology. Pursuant to the license agreement, the developers, amongst which one is a senior executive of the Company, granted to the Company an exclusive
worldwide, perpetual, irrevocable license to develop and commercialize their inventions and any product into which it is integrated. As consideration for such license,
the Company agreed to pay the developers 7.0% of the gross income received by the Company from sales of the Venus Viva® system and the related consumables
and $1.50 per Venus Versa™ system, up to an aggregate amount of $3,000. For the years ended December 31, 2020 and 2019, the Company paid $nil and $806,
respectively, in royalties and reported the amounts under research and development expenses in the consolidated financial statements. No amounts were outstanding
as of December 31, 2020 and December 31, 2019.

19. SUBSEQUENT EVENTS

In February 2021, several investors exercised an aggregate of 361,200 December 2020 Public Offering Warrants at the exercise price of $2.50 per share. The total
proceeds received by the Company from the December 2020 Public Offering Warrants exercises were $903.

143

 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
Item 9.

Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.

None.

Item 9A.

Controls and Procedures.

Evaluation of disclosure controls and procedures.

As  of  December  31,  2020,  our  management,  under  the  supervision  of  our  Chief  Executive  Officer  and  Chief  Financial  Officer,  performed  an  evaluation  of  the
effectiveness  of  our  disclosure  controls  and  procedures  as  defined  in  Rules  13a-15(e)  and  15d-15(e)  under  the  Securities  Exchange  Act  of  1934,  as  amended  (the
“Exchange  Act”),  to  ensure  that  information  required  to  be  disclosed  by  the  Company  in  the  reports  that  it  files  or  submits  under  the  Exchange  Act  is  recorded,
processed, summarized and reported within the time periods specified in the SEC rules and forms, and that such information is accumulated and communicated to our
management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. Based on this
evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of December 31, 2020.

Management’s Annual Report on Internal Control Over Financial Reporting

We have performed an evaluation of the effectiveness of our internal control over financial reporting, based on criteria established by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO) in its 2013 Internal Control-Integrated Framework. Based on that evaluation, our management, including our
Chief Executive Officer and Chief Financial Officer, concluded that our internal controls over financial reporting were effective as of December 31, 2020. We fully
remediated the material weakness in internal controls over financial reporting, associated with the lease accounting process automation which was identified during
the audit of our fiscal year ended December 31, 2018, as described below.

A  material  weakness  is  a  deficiency,  or  a  combination  of  deficiencies,  in  internal  control  over  financial  reporting,  such  that  there  is  a  reasonable  possibility  that
a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.

Limitations on Effectiveness of Controls and Procedures

In  designing  and  evaluating  our  disclosure  controls  and  procedures,  management  recognizes  that  any  controls  and  procedures,  no  matter  how  well  designed  and
operated, can provide only reasonable assurance of achieving the desired control objectives. Further, the design of a control system must reflect the fact that there are
resource constraints, and the benefits of controls must be considered relative to their costs. Due to the inherent limitations in all control systems, no evaluation of
controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. Because of these limitations,
there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent
limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this
risk. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become ineffective because of changes in conditions
or that the degree of compliance with established policies or procedures may deteriorate.

Remediation of the Material Weaknesses identified as of December 31, 2018 during 2020

In connection with our preparation and the audit of our consolidated financial statements as of and for the years ended December 31, 2018 and 2017, we identified a
material weakness related to lack of centralized procedures or a technology solution that would ensure appropriate lessor accounting processes and enable the accurate
and  timely  preparation  of  financial  statements.  As  of  December  31,  2020,  we  have  reviewed  the  key  business  processes  related  to  collection  and  evaluation  of
information relevant to the Company’s subscription contracts for all of its subsidiaries. We also developed a streamlined, centralized process where all subscription
contracts are reviewed consistently in order to identify any collection risks and ensured that the allowance for doubtful accounts for such contracts as of December 31,
2020 was accurate and complete. These measures enable the accurate and timely preparation of our consolidated financial statements. As a result, we concluded that
the material weakness associated with lessor accounting process was fully remediated as of December 31, 2020.

144

 
 
 
 
 
 
 
 
 
 
 
 
 
Changes in Internal Control over Financial Reporting

Other than the implementation of measures described above, there were no material changes in our internal control over financial reporting during the year ended
December 31, 2020, that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

This Annual Report on Form 10-K does not include an attestation report of our registered public accounting firm due to a transition period established by rules of the
SEC for “emerging growth companies.”

Item 9B.

Other Information.

None.

145

 
 
 
 
 
 
 
Item 10.

Directors, Executive Officers and Corporate Governance.

PART III

The information required by this item is incorporated herein by reference to our Proxy Statement with respect to our 2021 Annual Meeting of Stockholders to be filed
with the SEC within 120 days of the end of the fiscal year covered by this Annual Report on Form 10-K.

Item 11.

Executive Compensation.

The information required by this item is incorporated herein by reference to our Proxy Statement with respect to our 2021 Annual Meeting of Stockholders to be filed
with the SEC within 120 days of the end of the fiscal year covered by this Annual Report on Form 10-K.

Item 12.

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

The information required by this item is incorporated herein by reference to our Proxy Statement with respect to our 2021 Annual Meeting of Stockholders to be filed
with the SEC within 120 days of the end of the fiscal year covered by this Annual Report on Form 10-K.

Item 13.

Certain Relationships and Related Transactions, and Director Independence.

The information required by this item is incorporated herein by reference to our Proxy Statement with respect to our 2021 Annual Meeting of Stockholders to be filed
with the SEC within 120 days of the end of the fiscal year covered by this Annual Report on Form 10-K.

Item 14.

Principal Accounting Fees and Services.

The information required by this item is incorporated herein by reference to our Proxy Statement with respect to our 2021 Annual Meeting of Stockholders to be filed
with the SEC within 120 days of the end of the fiscal year covered by this Annual Report on Form 10-K.

146

 
 
 
 
 
 
 
 
 
 
 
 
 
PART IV

Item 15.

Exhibits, Consolidated Financial Statement Schedules.

(a)

The following documents are filed as part of this report:

1. Consolidated Financial Statements

See Index to Consolidated Financial Statements at Item 8 herein.

2. Consolidated Financial Statement Schedules

No  consolidated  financial  statement  schedules  are  provided  because  the  information  called  for  is  not  required  or  is  shown  either  in  the  consolidated  financial
statements or notes thereto.

3. Exhibits

See the Exhibit Index immediately preceding the signature page of this Annual Report on Form 10-K.

Item 16.

Form 10-K summary.

Not applicable.

Exhibit
Number
2.1

2.2

2.3

2.4

3.1

3.2

3.3

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8

EXHIBIT INDEX

 Exhibit Description
 Agreement and Plan or Merger and Reorganization, dated March 15, 2019, by and among Restoration Robotics,
Inc., Radiant Merger Sub Ltd., and Venus Concept Ltd.

 Amendment No. 1, dated August 14, 2019, to the Agreement and Plan of Merger and Reorganization, dated March
15, 2019, by and among Restoration Robotics, Inc., Radiant Merger Sub Ltd., and Venus Concept Ltd.

 Second Amendment to the Agreement and Plan of Merger and Reorganization, dated as of October 31, 2019, by
and among Restoration Robotics, Inc., Radiant Merger Sub Ltd. and Venus Concept Ltd.

 Master Asset Purchase Agreement between Venus Concept Ltd., the Neograft entities, Medicamat and Miriam
Merkur, dated January 26, 2018.

 Amended and Restated Certificate of Incorporation of Restoration Robotics, Inc.

 Certificate of Amendment of Certificate of Incorporation of Restoration Robotics, Inc.

 Second Amended and Restated Bylaws of Venus Concept Inc.

 Description of Securities.

 Form of Common Stock Certificate.

 Form of 2020 Warrant.

 Amendment to 2019 Warrant.

 Form of 2019 Warrant.

 Form of Madryn Warrant.

 Form of Warrant to Purchase Stock, dated November 7, 2019, by and between Venus Concept Inc. and Solar
Capital Ltd.

Form

Date

Numb

8-K

8-K

8-K

3-15-19

8-20-19

10-31-19

10-K

3-30-20

8-K

8-K

8-K

10-17-17

11-7-19

11-7-19

S-1/A

9-18-17

8-K

8-K

8-K

8-K

3-10-20

11-7-19

11-7-19

11-7-19

2.1

2.1

2.1

2.4

3.1

3.1

3.2

4.2

4.1

4.1

4.2

4.3

 Form of Warrant to Purchase Stock, dated November 2, 2018, by and between Restoration Robotics, Inc. and Solar
Capital Ltd.

10-K

3-20-19

4.10

147

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Form

Date

Numb

Exhibit
Number
4.9

4.10

4.11

4.12

4.13

4.14

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8†

10.9†

10.10†

10.11#

10.12#

10.13#

10.14#

10.15#

10.16#

 Exhibit Description
 Form of Warrant to Purchase Stock, dated May 19, 2015, by and between Restoration Robotics, Inc. and Oxford
Finance LLC.

 Form of Warrant to Purchase Stock, dated November 2, 2018, by and between Restoration Robotics, Inc. and
Western Alliance Bank.

 Form of Warrant to Purchase Stock, dated November 2, 2018, by and between Restoration Robotics, Inc. and
SUNS SPV LLC.

 Securities Purchase Agreement, dated as of March 18, 2020, by and between Venus Concept Inc. and the investors
listed therein.

 Registration Rights Agreement, dated as of March 18, 2020, by and between Venus Concept Inc. and the investors
listed therein.

 Amended and Restated Investors’ Rights Agreement, dated February 7, 2013, by and among Restoration Robotics,
Inc. and the investors listed therein, as amended.

 Registration Rights Agreement, dated November 7, 2019, by and between Venus Concept Inc. and the investors
listed therein.

 Registration Rights Agreement, dated November 7, 2019, by and between Venus Concept Inc. and the investors
listed therein.

 Registration Rights Agreement, dated as of June 16, 2020, by and between Venus Concept Inc. and Lincoln Park
Capital Fund, LLC.

 Second Amended and Restated Loan Agreement, dated March 20, 2020, by and among Venus Concept USA Inc.,
Venus Concept Canada Corp., Venus Concept Inc. and City National Bank of Florida.

 Second Amended and Restated Guaranty of Payment and Performance, dated as of March 20, 2020, by and
between Venus Concept USA Inc., Venus Concept Canada Corp., Venus Concept Inc., and City National Bank of
Florida.

 Third Amended and Restated Revolving Promissory Note, dated as of March 20, 2020, by and between Venus
Concept USA Inc., Venus Concept Canada Corp., Venus Concept Inc., and City National Bank of Florida.

 Security Agreement, dated as of March 20, 2020, by and between Venus Concept Inc. and City National Bank of
Florida.

 License Agreement, dated July 25, 2006 by and between Restoration Robotics, Inc., James A. Harris, M.D. and
HSC Development LLC.

 First Amendment to License Agreement, dated January 5, 2009, by and between Restoration Robotics, Inc., James
A. Harris, M.D. and HSC Development LLC.

 Second Amendment to License Agreement, dated February 23, 2015, by and between Restoration Robotics, Inc.,
James A. Harris, M.D. and HSC Development LLC.

 Venus Concept Inc. 2019 Incentive Award Plan.

 Form of Stock Option Grant Notice and Stock Option Agreement under the 2019 Incentive Award Plan.

 2017 Incentive Award Plan.

10-K

3-30-20

10-K

3-30-20

10-K

3-30-20

10-K

3-30-20

10-K

3-30-20

S-1

8-K

8-K

8-K

8-K

8-K

8-K

8-K

9-1-17

11-7-19

11-7-19

6-16-20

3- 24-20

3- 24-20

3- 24-20

3- 24-20

S-1/A

9-22-17

S-1/A

9-22-17

S-1/A

9-22-17

8-K

10-K

S-8

11-7-19

3-30-20

10-17-17

 Form of Stock Option Grant Notice and Stock Option Agreement under the 2017 Incentive Award Plan.

S-1/A

9-18-17

 Form of Restricted Stock Award Grant Notice and Restricted Stock Award Agreement under the 2017 Incentive
Award Plan.

 Form of Restricted Stock Unit Award Grant Notice and Restricted Stock Unit Award Agreement under the 2017
Incentive Award Plan.

S-1/A

9-18-17

S-1/A

9-18-17

148

4.9

4.10

4.11

4.12

4.13

10.10

10.2

10.15

10.2

10.1

10.2

10.3

10.4

10.7

10.8

10.9

10.21

10.24

99.7

10.26

10.27

10.28

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
Number
10.17#

 Exhibit Description
 2017 Employee Stock Purchase Plan.

10.18#

 Non-Employee Director Compensation Program.

10.19#

 2015 Equity Incentive Plan.

10.20#

 Form of Stock Option Grant Notice and Stock Option Agreement under 2015 Equity Incentive Plan.

10.21#

 Form of Stock Purchase Right Grant Notice and Restricted Stock Purchase Agreement under 2015 Equity
Incentive Plan.

10.22#

 Venus Concept Ltd. 2010 Israeli Employee Share Option Plan.

10.23#

 Employment Agreement by and between Venus Concept Ltd. and Domenic Serafino, effective January 1, 2016.

10.24#

10.25#

 Employment Agreement by and between Venus Concept Ltd. and Domenic Della Penna, effective September 5,
2017.

 Employment Agreement by and between Venus Concept UK, Ltd. and Søren Maor Sinay, effective August 6,
2019.

10.26#

 Employment Agreement, dated January 24, 2020, by and between Chad A. Zaring and Venus Concept Inc.

10.27#

 Form of Indemnification Agreement between Venus Concept Inc. and each of its directors and executive officers.

10.28

10.29

10.30

10.31

10.32

10.33†

 Lease Agreement, dated April 16, 2012, by and between Legacy Partners I San Jose, LLC and Restoration
Robotics, Inc.

 First Amendment to Lease Agreement, dated April 27, 2016, by and between G&I VIII Baytech LP and
Restoration Robotics, Inc. and Tenant Estoppel Certificate, dated March 30, 2017, acknowledging Bridge III CA
Alviso Tech Park, LLC as successor-in-interest to Landlord thereto.

 Second Amendment to Lease Agreement, dated November 7, 2019, by and between Bridge III CA Alviso Tech
Park, LLC  and Venus Concept Inc.

 Lease between 235 Investment Limited, Venus Concept Canada Corp and Venus Concept Ltd, dated March 29,
2019.

 Assumption and Amendment Agreement by and between Venus Concept USA Inc., and Jack Fisher ND., dated as
of February 8, 2018.

 Head of Medical Advisory Board Agreement by and between Venus Concept Ltd. and Dr. Neil Sadick, dated as of
June 1, 2016, as amended by 1st Amendment to Head of Medical Advisory Board Agreement, dated as of
September 24, 2018.

10.34†

 Quality Agreement, dated November 19, 2017, by and between Venus Concept Ltd. and R.H. Technologies Ltd.

10.35†

10.36†

10.37

10.38

10.39

 Quality Agreement, dated October 11, 2011, by and between Venus Concept Ltd. and USR Electronnic Systems
Ltd. (signed December 3, 2017).

 Turn-Key Project Manufacturing Agreement, dated March 23, 2014, by and between Venus Concept Ltd. and USR
Electronnic Systems Ltd.

 Quality Agreement, dated July 13/17 2018, by and between Venus Concept Ltd. and Electronique du Mazet.

 Intellectual Property Rights Assignment, dated February 15, 2018, by and between Venus Concept Ltd. and
Electronique du Mazet.

 Consent to Transfer Confidentiality and Nonsolicitation Subcontracting Agreement, dated February 1, 2018, by
and between Venus Concept Ltd. and Societe de Promotion et d'Equipement Medical Medicamat.

149

Form
S-8

S-1/A

S-8

S-1

S-1

8-K

8-K

8-K

8-K

8-K

8-K

S-1

Date
10-17-17

9-18-17

10-17-17

9-1-17

9-1-17

11-7-19

11-7-19

11-7-19

11-7-19

1-30-20

11-7-19

9-1-17

S-1

9-1-17

10-K

3-30-20

10-K

3-30-20

10-K

3-30-20

10-K

10-K

3-30-20

3-30-20

10-K

3-30-20

10-K

10-K

3-30-20

3-30-20

10-K

3-30-20

10-K

3-30-20

Numb
99.11

10.35

99.4

10.23

10.24

10.20

10.16

10.17

10.18

10.1

10.19

10.5

10.6

10.48

10.49

10.50

10.51

10.53

10.54

10.55

10.56

10-57

10-58

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
Number

 Exhibit Description

10.40

10.41

10.42

10.43

10.44

10.45

10.46

10.47

10. 48

10.49

10.50

10.51

10.52

10.53

10.54

10.55

10. 56

10.57

14.1

21.1

23.2

 Manufacturing Agreement for Consumables, dated October 26, 2018, by and between NPI Solutions and
Restoration Robotics, Inc.

 SBA Payroll Protection Program Note dated April 21, 2020, by Venus Concepts Inc. and in favor of City National
Bank of Florida.

 Purchase Agreement, dated as of June 16, 2020, by and between Venus Concept Inc. and Lincoln Park Capital
Fund, LLC

 Third Amended and Restated Loan Agreement dated as of December 9, 2020, by and among the Company, Venus
Concept USA Inc., Venus Concept Canada Corp. and City National Bank of Florida.

 Second Amended and Restated Security Agreement dated as of December 9, 2020 by and among the Company,
Venus Concept USA Inc. and City National Bank.

 Fourth Amended and Restated Revolving Promissory Note dated as of December 9, 2020 by Venus Concept USA
Inc., Venus Concept Canada Corp. and the Company in favor of City National Bank of Florida.

 Third Amended and Restated Guaranty of Payment and Performance dated as of December 9, 2020 by Venus
Concept Ltd. in favor of City National Bank of Florida.

 Amendment to General Security Agreement dated as of December 9, 2020 between Venus Concept Canada Corp.
and City National Bank of Florida.

 Loan and Security Agreement dated as of December 8, 2020, by and between Venus Concept USA Inc. and City
National Bank.

 Promissory Note dated December 8, 2020, by Venus Concept USA Inc. in favor of City National Bank.

 Guaranty of Payment and Performance Agreement dated as of December 8, 2020 by and between the Company and
City National Bank.

 Securities Exchange and Registration Rights Agreement as of December  8, 2020 by and among the Company,
Venus Concept USA Inc., Venus Concept Canada Corp., Venus Concept Ltd., Madryn Health Partners, LP and the
Investors.

 Secured Subordinated Convertible Note dated as of December 9, 2020 by the Company in favor of Madryn Health
Partners, LP.

 Secured Subordinated Convertible Note dated as of December 9, 2020 by the Company in favor of and Madryn
Health Partners (Cayman Master), LP.

 Guaranty and Security Agreement dated as of December 9, 2020 by and among the Company, Venus Concept USA,
Venus Concept Canada Corp., Venus Concept Ltd. and Madryn Health Partners, LP.

 Subordination of Debt Agreement dated as of December 9, 2020 by and among Madryn Health Partners, LP,
Madryn Health Partners (Cayman Master), LP, City National Bank and Venus Concept Inc.

 Subordination of Debt Agreement dated as of December 9, 2020 by and among Madryn Health Partners, LP,
Madryn Health Partners (Cayman Master), LP, City National Bank and Venus Concept Canada Corp.

 Subordination of Debt Agreement dated as of December 9, 2020 by and among Madryn Health Partners, LP,
Madryn Health Partners (Cayman Master), LP, City National Bank and Venus Concept USA Inc.

 Code of Business Conduct and Ethics.

 List of Subsidiaries.

 Consent of MNP LLP, independent registered public accounting firm.

150

Form

Date

Numb

10-K

3-30-20

10-59

8-K

8-K

4-30-20

6-16-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K/A

8-K/A

12-15-20

12-15-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K/A

12-15-20

8-K

11-7-19

10.2

10.1

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

10.10

10.11

10.12

10.13

10.14

10.15

14.1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Form

Date

Numb

Exhibit
Number
24.1

31.1

31.2

32.1*

32.2*

 Exhibit Description
 Power of Attorney. Reference is made to the signature page of this Annual Report on Form 10-K.

 Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities
Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes- Oxley Act of 2002.

 Certification of Principal Financial Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities
Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes- Oxley Act of 2002.

 Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002.

 Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906
of the Sarbanes-Oxley Act of 2002.

101.INS

 XBRL Instance Document

101.SCH

 XBRL Taxonomy Extension Schema Document

101.CAL

 XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF

 XBRL Taxonomy Extension Definition Linkbase Document

101.LAB

 XBRL Taxonomy Extension Label Linkbase Document

101.PRE

 XBRL Taxonomy Extension Presentation Linkbase Document

#

†

*

Indicates management contract or compensatory plan.

Certain confidential portions of this exhibit were omitted by means of marking such portions with asterisks because the identified confidential portions (i) are not material and
(ii) would be competitively harmful if publicly disclosed.

The  certifications  attached  as  Exhibit  32.1  and  Exhibit  32.2  that  accompany  this  Annual  Report  on  Form  10-K  are  not  deemed  filed  with  the  Securities  and  Exchange
Commission and are not to be incorporated by reference into any filing of Venus Concept Inc. under the Securities Act of 1933, as amended, or the Securities Exchange Act
of 1934, as amended, whether made before or after the date of this Annual Report on Form 10-K, irrespective of any general incorporation language contained in such filing.

151

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this Annual Report on Form 10-K to be signed
on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 29, 2021

Venus Concept Inc.

By: 

/s/ Domenic Serafino
Domenic Serafino
Chief Executive Officer and Director

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints each of Domenic Serafino and Domenic Della Penna his or
her true and lawful attorney-in-fact and agent, with full power of substitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all
amendments to this Annual Report on Form 10-K, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection
therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitutes or substitute,
may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, each of the undersigned has executed this Power of Attorney as of the date indicated opposite his or her name.

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, this Annual Report on Form 10-K has been signed below by the following persons on behalf of the
Registrant in the capacities and on the dates indicated.

Signature

/s/ Domenic Serafino
Domenic Serafino

Title

  Chief Executive Officer and Director

(Principal Executive Officer)

/s/ Domenic Della Penna
Domenic Della Penna

  Chief Financial Officer

(Principal Financial and Accounting Officer)

/s/ Scott Barry
Scott Barry

/s/ Garheng Kong, M.D.
Garheng Kong, M.D.

/s/ Louise Lacchin
Louise Lacchin

/s/ Fritz LaPorte
Fritz LaPorte

/s/ Anthony Natale, M.D
Anthony Natale, M.D.

/s/ Keith Sullivan
Keith Sullivan

  Chairman and Director

  Director

  Director

  Director

  Director

  Director

152

Date

March 29, 2021

March 29, 2021

March 29, 2021

March 29, 2021

March 29, 2021

March 29, 2021

March 29, 2021

March 29, 2021

 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DESCRIPTION OF SECURITIES

Exhibit 4.1

General

Our authorized capital stock consists of 300,000,000 shares of Common Stock, $0.0001 par value per share, and 10,000,000 shares of preferred stock,
$0.0001 par value per share. As of December 31, 2020, there were outstanding:

•

•

•

53,551,126 shares of our Common Stock held by approximately 149 stockholders of record;

4,433,392 shares of our Common Stock issuable upon exercise of outstanding stock options; and

16,290,067 shares of our Common Stock issuable upon exercise of outstanding warrants.

The actual number of stockholders is greater than the number of record holders and includes stockholders who are beneficial owners but whose shares
are held in street name by brokers and other nominees. This number of holders of record also does not include stockholders whose shares may be held
in trust by other entities.

The  following  description  of  our  capital  stock  and  provisions  of  our  amended  and  restated  certificate  of  incorporation  and  amended  and  restated
bylaws  are  summaries  of  material  terms  and  provisions  and  are  qualified  by  reference  to  our  amended  and  restated  certificate  of  incorporation  and
amended and restated bylaws, copies of which have been filed with the SEC and are incorporated by reference as exhibits to the Annual Report on
Form 10-K for year ended 2020.

Common Stock

Voting Rights

Each holder of our Common Stock is entitled to one vote for each share on all matters submitted to a vote of the stockholders, including the election of
directors. Our stockholders do not have cumulative voting rights in the election of directors.

Dividends

Subject to preferences that may be applicable to any then outstanding preferred stock, holders of our Common Stock are entitled to receive dividends,
if any, as may be declared from time to time by our board of directors out of legally available funds. However, our current debt instruments restrict our
ability to pay dividends.

Liquidation

In  the  event  of  our  liquidation,  dissolution  or  winding  up,  holders  of  our  Common  Stock  will  be  entitled  to  share  ratably  in  the  net  assets  legally
available for distribution to stockholders after the payment of all of our debts and other liabilities and the satisfaction of any liquidation preference
granted to the holders of any then outstanding shares of preferred stock.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Rights and Preferences

Holders of our Common Stock have no pre-emptive, conversion, subscription or other rights, and there are no redemption or sinking fund provisions
applicable  to  our  Common  Stock.  The  rights,  preferences  and  privileges  of  the  holders  of  our  Common  Stock  are  subject  to  and  may  be  adversely
affected by the rights of the holders of shares of any series of our preferred stock that we may designate in the future.

Anti-Takeover  Effects  of  Provisions  of  our  Amended  and  Restated  Certificate  of  Incorporation,  our  Amended  and  Restated  Bylaws  and
Delaware Law

Some provisions of Delaware law and our amended and restated certificate of incorporation and our amended and restated bylaws contain provisions
that could make the following transactions more difficult: acquisition of us by means of a tender offer; acquisition of us by means of a proxy contest or
otherwise; or removal of our incumbent officers and directors. It is possible that these provisions could make it more difficult to accomplish or could
deter transactions that stockholders may otherwise consider to be in their best interest or in our best interests, including transactions that might result in
a premium over the market price for our shares.

These provisions, summarized below, are expected to discourage coercive takeover practices and inadequate takeover bids. These provisions are also
designed to encourage persons seeking to acquire control of us to first negotiate with our board of directors. We believe that the benefits of increased
protection of our potential ability to negotiate with the proponent of an unfriendly or unsolicited proposal to acquire or restructure us outweigh the
disadvantages of discouraging these proposals because negotiation of these proposals could result in an improvement of their terms.

Delaware Anti-Takeover Statute

We are subject to Section 203 of the DGCL, which prohibits persons deemed “interested stockholders” from engaging in a “business combination”
with  a  publicly-held  Delaware  corporation  for  three  years  following  the  date  these  persons  become  interested  stockholders  unless  the  business
combination is, or the transaction in which the person became an interested stockholder was, approved in a prescribed manner or another prescribed
exception applies. Generally, an “interested stockholder” is a person who, together with affiliates and associates, owns, or within three years prior to
the determination of interested stockholder status did own, 15% or more of a corporation’s voting stock. Generally, a “business combination” includes
a merger, asset or stock sale, or other transaction resulting in a financial benefit to the interested stockholder. The existence of this provision may have
an  anti-takeover  effect  with  respect  to  transactions  not  approved  in  advance  by  the  board  of  directors,  such  as  discouraging  takeover  attempts  that
might result in a premium over the market price of our Common Stock.

Undesignated Preferred Stock

The ability to authorize undesignated preferred stock makes it possible for our board of directors to issue preferred stock with voting or other rights or
preferences that could impede the success of any attempt to change control of us. These and other provisions may have the effect of deterring hostile
takeovers or delaying changes in control or management of our company.

Special Stockholder Meetings

Our amended and restated bylaws provide that a special meeting of stockholders may be called at any time by the board of directors, chief executive
officer or president (in the absence of a chief executive officer), but such special meeting may not be called by the stockholders or any other person or
persons.

 
 
 
 
 
 
 
 
 
 
Requirements for Advance Notification of Stockholder Nominations and Proposals

Our  amended  and  restated  bylaws  establish  advance  notice  procedures  with  respect  to  stockholder  proposals  and  the  nomination  of  candidates  for
election as directors, other than nominations made by or at the direction of the board of directors or a committee of the board of directors.

Elimination of Stockholder Action by Written Consent

Our  amended  and  restated  certificate  of  incorporation  and  our  amended  and  restated  bylaws  eliminate  the  right  of  stockholders  to  act  by  written
consent without a meeting.

Classified Board; Election and Removal of Directors; Filling Vacancies

Our board of directors is divided into three classes. The directors in each class will serve for a three-year term, one class being elected each year by our
stockholders, with staggered three-year terms. Only one class of directors will be elected at each annual meeting of our stockholders, with the other
classes  continuing  for  the  remainder  of  their  respective  three-year  terms.  Because  our  stockholders  do  not  have  cumulative  voting  rights,  our
stockholders  holding  a  majority  of  the  shares  of  Common  Stock  outstanding  will  be  able  to  elect  all  of  our  directors.  Our  amended  and  restated
certificate of incorporation provides for the removal of any of our directors only for cause and requires a stockholder vote by the holders of at least
a 66 2/3% of the voting power of the then outstanding voting stock. Furthermore, any vacancy on our board of directors, however occurring, including
a vacancy resulting from an increase in the size of the board, may only be filled by a resolution of the board of directors unless the board of directors
determines that such vacancies shall be filled by the stockholders. This system of electing and removing directors and filling vacancies may tend to
discourage a third party from making a tender offer or otherwise attempting to obtain control of us, because it generally makes it more difficult for
stockholders to replace a majority of the directors.

Choice of Forum

Our amended and restated certificate of incorporation provides that, unless we consent in writing to the selection of an alternative forum, the Court of
Chancery of the State of Delaware will be the exclusive forum for: any derivative action or proceeding brought on our behalf; any action asserting a
breach of fiduciary duty; any action asserting a claim against us arising pursuant to the DGCL, our amended and restated certificate of incorporation or
our  amended  and  restated  bylaws;  or  any  action  asserting  a  claim  against  us  that  is  governed  by  the  internal  affairs  doctrine;  provided  that,  the
exclusive forum provision will not apply to suits brought to enforce any liability or duty created by the Exchange Act or any other claim for which the
federal courts have exclusive jurisdiction. Our certificate of incorporation also provides that the federal district courts of the United States of America
shall  be  the  exclusive  forum  for  the  resolution  of  any  complaint  asserting  a  cause  of  action  arising  under  the  Securities  Act.  However,  the
enforceability  of  similar  federal  court  choice  of  forum  provisions  in  other  companies’  certificates  of  incorporation  has  been  challenged  in  legal
proceedings, and it is possible that a court could find this type of provision to be inapplicable or unenforceable. The choice of forum provisions may
limit a stockholder’s ability to bring a claim in a judicial forum that it finds favorable for disputes with the combined company or its directors, officers
or other employees, which may discourage such lawsuits against the combined company and its directors, officers and other employees.

Amendment of Charter Provisions

The amendment of any of the above provisions, except for the provision making it possible for our board of directors to issue undesignated preferred
stock, would require approval by a stockholder vote by the

 
 
 
 
 
 
 
 
 
 
holders of at least a 662/3% of the voting power of the then outstanding voting stock, voting together as a single class.

The  provisions  of  the  DGCL,  our  amended  and  restated  certificate  of  incorporation  and  our  amended  and  restated  bylaws  could  have  the  effect  of
discouraging others from attempting hostile takeovers and, as a consequence, they may also inhibit temporary fluctuations in the market price of our
Common Stock that often result from actual or rumored hostile takeover attempts. These provisions may also have the effect of preventing changes in
our management. It is possible that these provisions could make it more difficult to accomplish transactions that stockholders may otherwise deem to
be in their best interests.

 
FORM OF WARRANT

VENUS CONCEPT INC.

WARRANT TO PURCHASE COMMON STOCK

Exhibit 4.3

Warrant No.:               
Number of Shares of Common Stock: ____________
Date of Issuance:  December [●], 2020 ("Issuance Date")

Venus  Concept  Inc.,  a  company  organized  under  the  laws  of  the  state  of    Delaware  (the  "Company"),  hereby
certifies  that,  for  good  and  valuable  consideration,  the  receipt  and  sufficiency  of  which  are  hereby  acknowledged,  [ ● ],  the  registered
holder hereof or its permitted assigns (the "Holder"), is entitled, subject to the terms set forth below, to purchase from the Company, at the
Exercise Price (as defined below) then in effect, at any time or times on or after December [●], 2020 (the “Initial Exercisability Date”),
but  not  after  11:59  p.m.,  New  York  time,  on  the  Expiration  Date,  (as  defined  below),  5,625,000  fully  paid  non-assessable  shares  of
Common  Stock  (as  defined  below),  subject  to  adjustment  as  provided  herein  (the  "Warrant  Shares").    Except  as  otherwise  defined
herein,  capitalized  terms  in  this  Warrant  to  Purchase  Common  Stock  (including  any  Warrants  to  Purchase  Common  Stock  issued  in
exchange, transfer or replacement hereof, this "Warrant"), shall have the meanings set forth in Section 16.  This Warrant is one of the
Warrants to purchase Common Stock (the "Warrants") issued pursuant to (i) that certain Underwriting Agreement, dated as of December
22,  2020  (the  "Subscription  Date")  by  and  between  the  Company  and  Oppenheimer  &  Co.  Inc.,  (ii)  the  Company's  Registration
Statement on Form S-3 (File number 333-228562) (the "Registration Statement") and (iii) the Company's prospectus supplement dated
as of December [●], 2020.

1.

EXERCISE OF WARRANT.

(a)

Mechanics  of  Exercise.    Subject  to  the  terms  and  conditions  hereof  (including,  without
limitation, the limitations set forth in Section 1(f)), this Warrant may be exercised by the Holder at any time or times on or after the Initial
Exercisability Date, in whole or in part, by delivery (whether via facsimile, electronic mail or otherwise) of a written notice, in the form
attached  hereto  as  Exhibit  A  (the  "Exercise  Notice"),  of  the  Holder's  election  to  exercise  this  Warrant.  Within  one  (1)  Trading  Day
following the delivery of the Exercise Notice, the Holder shall make payment to the Company of an amount equal to the Exercise Price in
effect  on  the  date  of  such  exercise  multiplied  by  the  number  of  Warrant  Shares  as  to  which  this  Warrant  is  being  exercised  (the
"Aggregate Exercise Price") in cash by wire transfer of immediately available funds or, if the provisions of Section 1(d) are applicable,
by notifying the Company pursuant to the Exercise Notice that this Warrant is being exercised pursuant to a Cashless Exercise (as defined
in Section 1(d)).  The Holder shall not be required to deliver the original Warrant in order to effect an exercise hereunder, nor shall any
ink-original  signature  or  medallion  guarantee  (or  other  type  of  guarantee  or  notarization)  with  respect  to  any  Exercise  Notice  be
required.  Execution and delivery of the Exercise Notice with respect to less than all of the Warrant Shares shall have the same effect as
cancellation of the original Warrant and issuance of a new Warrant evidencing the

ACTIVE/106213002.6

 
right to purchase the remaining number of Warrant Shares and the Holder shall not be required to physically surrender this Warrant to the
Company  until  the  Holder  has  purchased  all  of  the  Warrant  Shares  available  hereunder  and  the  Warrant  has  been  exercised  in  full,  in
which case, the Holder shall surrender this Warrant to the Company for cancellation within five (5) Trading Days of the date on which the
final Exercise Notice has been delivered to the Company.  On or before the first (1st) Trading Day following the date on which the Holder
has  delivered  the  applicable  Exercise  Notice,  the  Company  shall  transmit  by  electronic  mail  an  acknowledgment  of  confirmation  of
receipt of the Exercise Notice, in the form attached to the Exercise Notice, to the Holder and the Company's transfer agent (the "Transfer
Agent").  So long as the Holder delivers the Aggregate Exercise Price (or notice of a Cashless Exercise, if applicable) on or prior to the
first (1st) Trading Day following the date on which the Exercise Notice has been delivered to the Company, then on or prior to the earlier
of  (i)  the  second  (2nd)  Trading  Day  and  (ii)  the  number  of  Trading  Days  comprising  the  Standard  Settlement  Period,  in  each  case
following  the  date  on  which  the  Exercise  Notice  has  been  delivered  to  the  Company,  or,  if  the  Holder  does  not  deliver  the  Aggregate
Exercise Price (or notice of a Cashless Exercise, if applicable) on or prior to the first (1st) Trading Day following the date on which the
Exercise  Notice  has  been  delivered  to  the  Company,  then  on  or  prior  to  the  first  (1st)  Trading  Day  following  the  date  on  which  the
Aggregate Exercise Price (or  notice of a Cashless  Exercise, if applicable) is delivered (such earlier date,  or  if  later,  the  earliest  day  on
which the Company is required to deliver Warrant Shares pursuant to this Section 1(a), the “Share Delivery Date”), the Company shall
(X)  provided  that  the  Transfer  Agent  is  participating  in  The  Depository  Trust  Company  ("DTC")  Fast  Automated  Securities  Transfer
Program, credit such aggregate number of Warrant Shares to which the Holder is entitled pursuant to such exercise to the Holder's or its
designee's  balance  account  with  DTC  through  its  Deposit  /  Withdrawal  At  Custodian  system,  or  (Y)  if  the  Transfer  Agent  is  not
participating in the DTC Fast Automated Securities Transfer Program, issue and dispatch by overnight courier to the address as specified
in the Exercise Notice, a certificate, registered in the name of the Holder or its designee, for the number of Warrant Shares to which the
Holder is entitled pursuant to such exercise.  The Company shall be responsible for all fees and expenses of the Transfer Agent and all
fees  and  expenses  with  respect  to  the  issuance  of  Warrant  Shares  via  DTC,  if  any,  including  without  limitation  for  same  day
processing.  Upon delivery of the Exercise Notice and payment of the Exercise Price (other than in the case of a cashless exercise), the
Holder shall be deemed for purposes of Regulation SHO to have become the holder of record and beneficial owner of the Warrant Shares
with  respect  to  which  this  Warrant  has  been  exercised,  irrespective  of  the  date  such  Warrant  Shares  are  credited  to  the  Holder's  DTC
account  or  the  date  of  delivery  of  the  certificates  evidencing  such  Warrant  Shares,  as  the  case  may  be.    If  this  Warrant  is  physically
delivered to the Company in connection with any exercise pursuant to this Section 1(a) and the number of Warrant Shares represented by
this Warrant submitted for exercise is greater than the number of Warrant Shares being acquired upon an exercise, then the Company shall
as soon as practicable and in no event later than three (3) Trading Days after any exercise and at its own expense, issue and deliver to the
Holder (or its designee) a new Warrant (in accordance with Section 7(d)) representing the right to purchase the number of Warrant Shares
issuable immediately prior to such exercise under this Warrant, less the number of Warrant Shares with respect to which this Warrant is
exercised.  No fractional Warrant Shares are to be issued upon the exercise of this Warrant, but rather the number of Warrant Shares to be
issued  shall  be  rounded down  to  the  nearest  whole  number.    The  Company  shall  pay  any  and  all  transfer,  stamp,  issuance  and  similar
taxes, costs and expenses (including, without limitation, fees and expenses of the Transfer Agent) which may be payable with respect to
the issuance and

ACTIVE/106213002.6

- 2 -

 
delivery of Warrant Shares upon exercise of this Warrant.  The Company's obligations to issue and deliver Warrant Shares in accordance
with the terms and subject to the conditions hereof are absolute and unconditional, irrespective of any action or inaction by the Holder to
enforce the same, any waiver or consent with respect to any provision hereof, the recovery of any judgment against any Person or any
action to enforce the same, or any setoff, counterclaim, recoupment, limitation or termination; provided, however, that the Company shall
not be required to deliver Warrant Shares with respect to an exercise prior to the Holder’s delivery of the Aggregate Exercise Price (or
notice of a Cashless Exercise) with respect to such exercise.  

to adjustment as provided herein.

(b)

Exercise Price.  For purposes of this Warrant, "Exercise Price" means $2.50 per share, subject

(c)

Company's  Failure  to  Timely  Deliver  Securities.    If  either  (I)  the  Company  shall  fail  for  any
reason  or  for  no  reason  to  issue  to  the  Holder  on  or  prior  to  the  applicable  Share  Delivery  Date,  if  (x)  the  Transfer  Agent  is  not
participating in the DTC Fast Automated Securities Transfer Program, a certificate for the number of shares of Common Stock to which
the Holder is entitled and register such Common Stock on the Company's share register or (y) the Transfer Agent is participating in the
DTC  Fast  Automated  Securities  Transfer  Program,  to  credit  the  Holder's  balance  account  with  DTC,  for  such  number  of  shares  of
Common Stock to which the Holder is entitled upon the Holder's exercise of this Warrant or (II) a registration statement (which may be
the Registration Statement) covering the issuance or resale of the Warrant Shares that are the subject of the Exercise Notice (the "Exercise
Notice Warrant Shares") is not available for the issuance or resale, as applicable, of such Exercise Notice Warrant Shares and (x) the
Company fails to promptly, but in no event later than one (1) Business Day after such registration statement becomes unavailable, to so
notify  the  Holder  and  (y)  the  Company  is  unable  to  deliver  the  Exercise  Notice  Warrant  Shares  electronically  without  any  restrictive
legend by crediting such aggregate number of Exercise Notice Warrant Shares to the Holder’s or its designee’s balance account with DTC
through its Deposit / Withdrawal At Custodian system (the event described in the immediately foregoing clause (II) is hereinafter referred
as a "Notice Failure"  and  together  with  the  event  described  in  clause  (I)  above,  an  "Exercise  Failure"),  then,  in  addition  to  all  other
remedies available to the Holder, if on or prior to the applicable Share Delivery Date either (I) if the Transfer Agent is not participating in
the DTC Fast Automated Securities Transfer Program, the Company shall fail to issue and deliver a certificate to the Holder and register
such  shares  of  Common  Stock  on  the  Company's  share  register  or,  if  the  Transfer  Agent  is  participating  in  the  DTC  Fast  Automated
Securities  Transfer  Program,  credit  the  Holder's  balance  account  with  DTC  for  the  number  of  shares  of  Common  Stock  to  which  the
Holder is entitled upon the Holder's exercise hereunder or pursuant to the Company's obligation pursuant to clause (ii) below or (II) if a
Notice Failure occurs, and if after such date the Holder is required by its broker to purchase (in an open market transaction or otherwise)
or  the  Holder’s  brokerage  firm  otherwise  purchases,  shares  of  Common  Stock  to  deliver  in  satisfaction  of  a  sale  by  the  Holder  of  the
Warrant Shares which the Holder anticipated receiving upon such exercise (a “Buy-In”), then the Company shall, within two (2) Trading
Days after the Holder’s request, (A) pay in cash to the Holder the amount, if any, by which (x) the Holder’s total purchase price (including
reasonable and customary brokerage commissions, if any) for the shares of Common Stock so purchased exceeds (y) the amount obtained
by multiplying (1) the number of Warrant Shares that the Company was required to deliver to the Holder in connection with the exercise at
issue times (2)

ACTIVE/106213002.6

- 3 -

 
the price at which the sell order giving rise to such purchase obligation was executed, and (B) at the option of the Holder, either reinstate
the portion of the Warrant and equivalent number of Warrant Shares for which such exercise was not honored (in which case such exercise
shall be deemed rescinded) or deliver to the Holder the number of shares of Common Stock that would have been issued had the Company
timely complied with its exercise and delivery obligations hereunder.  For example, if the Holder purchases Common Stock having a total
purchase price of $11,000 to cover a Buy-In with respect to an attempted exercise of shares of Common Stock with an aggregate sale price
giving rise to such purchase obligation of $10,000, under clause (A) of the immediately preceding sentence the Company shall be required
to pay the Holder $1,000. The Holder shall provide the Company written notice indicating the amounts payable to the Holder in respect of
the Buy-In and, upon request of the Company, evidence of the amount of such loss.  Nothing herein shall limit a Holder’s right to pursue
any  other  remedies  available  to  it  hereunder,  at  law  or  in  equity  including,  without  limitation,  a  decree  of  specific  performance  and/or
injunctive relief with respect to the Company’s failure to timely deliver shares of Common Stock upon exercise of the Warrant as required
pursuant to the terms hereof. The Company’s current transfer agent participates in the DTC Fast Automated Securities Transfer Program
(“FAST”). In the event that the Company changes transfer agents while this Warrant is outstanding, the Company shall select a transfer
agent that participates in FAST. While this Warrant is outstanding, the Company shall cause its transfer agent to participate in FAST with
respect to this Warrant.  In addition to the foregoing rights, (i) if the Company fails to deliver the applicable number of Warrant Shares
upon an exercise pursuant to Section 1 by the applicable Share Delivery Date, then the Holder shall have the right to rescind such exercise
in whole or in part and retain and/or have the Company return, as the case may be, any portion of this Warrant that has not been exercised
pursuant  to  such  Exercise  Notice;  provided  that  the  rescission  of  an  exercise  shall  not  affect  the  Company’s  obligation  to  make  any
payments that have accrued prior to the date of such notice pursuant to this Section 1(c) or otherwise, and (ii) if a registration statement
(which may be the Registration Statement) covering the issuance or resale of the Warrant Shares that are subject to an Exercise Notice is
not available for the issuance or resale, as applicable, of such Exercise Notice Warrant Shares and the Holder has submitted an Exercise
Notice  prior  to  receiving  notice  of  the  non-availability  of  such  registration  statement  and  the  Company  has  not  already  delivered  the
Warrant  Shares  underlying  such  Exercise  Notice  electronically  without  any  restrictive  legend  by  crediting  such  aggregate  number  of
Warrant  Shares  to  which  the  Holder  is  entitled  pursuant  to  such  exercise  to  the  Holder’s  or  its  designee’s  balance  account  with  DTC
through  its  Deposit  /  Withdrawal  At  Custodian  system,  the  Holder  shall  have  the  option,  by  delivery  of  notice  to  the  Company,  to  (x)
rescind such Exercise Notice in whole or in part and retain or have returned, as the case may be, any portion of this Warrant that has not
been  exercised  pursuant  to  such  Exercise  Notice;  provided  that  the  rescission  of  an  Exercise  Notice  shall  not  affect  the  Company’s
obligation to make any payments that have accrued prior to the date of such notice pursuant to this Section 1(c) or otherwise, and/or (y)
switch some or all of such Exercise Notice from a cash exercise to a Cashless Exercise.  In addition to the foregoing, if the Company fails
for any reason to deliver to the Holder the Warrant Shares subject to an Exercise Notice by the second Trading Day following the Share
Delivery  Date,  the  Company  shall  pay  to  the  Holder,  in  cash,  as  liquidated  damages  and  not  as  a  penalty,  for  each  $1,000  of  Warrant
Shares  subject  to  such  exercise  (based  on  the  Weighted  Average  Price  of  the  Common  Stock  on  the  date  of  the  applicable  Exercise
Notice), $10 per Trading Day (increasing to $20 per Trading Day on the fifth Trading Day after such liquidated

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damages  begin  to  accrue)  for  each  Trading  Day  after  the  second  Trading  Day  following  such  Share  Delivery  Date  until  such  Warrant
Shares are delivered or Holder rescinds such exercise.

(d)

Cashless Exercise. Notwithstanding anything contained herein to the contrary, if a registration
statement  (which  may  be  the  Registration  Statement)  covering  the  issuance  or  resale  of  the  Exercise  Notice  Warrant  Shares  is  not
available for the issuance or resale, as applicable, of such Exercise Notice Warrant Shares, the Holder may, in its sole discretion, exercise
this Warrant in whole or in part and, in lieu of making the cash payment otherwise contemplated to be made to the Company upon such
exercise in payment of the Aggregate Exercise Price, elect instead to receive upon such exercise the "Net Number" of shares of Common
Stock determined according to the following formula (a "Cashless Exercise"):

Net Number = (A x B) - (A x C)

B

For purposes of the foregoing formula:

A= the total number of shares with respect to which this Warrant is then being exercised.

B= as applicable: (i) the Closing Sale Price of the Common Stock on the Trading Day immediately preceding the
date of the applicable Exercise Notice if such Exercise Notice is (1) both executed and delivered pursuant to
Section 1(a) hereof on a day that is not a Trading Day or (2) both executed and delivered pursuant to Section
1(a) hereof on a Trading Day prior to the opening of “regular trading hours” (as defined in Rule 600(b)(68) of
Regulation NMS promulgated under the federal securities laws) on such Trading Day, (ii) at the option of the
Holder,  either  (y)  the  Weighted  Average  Price  on  the  Trading  Day  immediately  preceding  the  date  of  the
applicable Exercise Notice or (z) the Bid Price of the Common Stock as of the time of the Holder’s execution of
the applicable Exercise Notice if such Exercise Notice is executed during “regular trading hours” on a Trading
Day and is delivered within two (2) hours thereafter (including until two (2) hours after the close of “regular
trading hours” on a Trading Day) pursuant to Section 1(a) hereof or (iii) the Closing Sale Price of the Common
Stock on the date of the applicable Exercise Notice if the date of such Exercise Notice is a Trading Day and
such Exercise Notice is both executed and delivered pursuant to Section 1(a) hereof after the close of “regular
trading hours” on such Trading Day.

C= the Exercise Price then in effect for the applicable Warrant Shares at the time of such exercise.

If Warrant Shares are issued in such a cashless exercise, the Company acknowledges and agrees that in accordance
with  Section  3(a)(9)  of  the  Securities  Act  of  1933,  as  amended,  the  Warrant  Shares  shall  take  on  the  registered  characteristics  of  the
Warrants being exercised, and the holding period of the Warrants being exercised may be tacked on to the holding

ACTIVE/106213002.6

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period of the Warrant Shares.  The Company agrees not to take any position contrary to this Section 1(d).  Without limiting the rights of a
Holder to receive Warrant Shares on a “cashless exercise,” and to receive the cash payments contemplated pursuant to Sections 1(c) and
4(b), in no event will the Company be required to net cash settle a Warrant exercise.

Disputes.  In the case of a dispute as to the determination of the Exercise Price or the arithmetic
calculation of the Warrant Shares, the Company shall promptly issue to the Holder the number of Warrant Shares that are not disputed and
resolve such dispute in accordance with Section 11.

(e)

(f)

Beneficial Ownership.  Notwithstanding anything to the contrary contained herein, the Company
shall not effect the exercise of any portion of this Warrant, and the Holder shall not have the right to exercise any portion of this Warrant,
pursuant to the terms and conditions of this Warrant and any such exercise shall be null and void and treated as if never made, to the extent
that  after  giving  effect  to  such  exercise,  the  Holder  together  with  the  other  Attribution  Parties  collectively  would  beneficially  own  in
excess  of  4.99%  (or,  upon  election  by  a  Holder  prior  to  the  issuance  of  any  Warrants,  9.99%)  (the  "Maximum  Percentage")  of  the
number of shares of Common Stock outstanding immediately after giving effect to such exercise.  For purposes of the foregoing sentence,
the aggregate number of shares of Common Stock beneficially owned by the Holder and the other Attribution Parties shall include the
number  of  shares  of  Common  Stock  held  by  the  Holder  and  all  other  Attribution  Parties  plus  the  number  of  shares  of  Common  Stock
issuable  upon  exercise  of  this  Warrant  with  respect  to  which  the  determination  of  such  sentence  is  being  made,  but  shall  exclude  the
number  of  shares  of  Common  Stock  which  would  be  issuable  upon  (A)  exercise  of  the  remaining,  unexercised  portion  of  this  Warrant
beneficially owned by the Holder or any of the other Attribution Parties and (B) exercise or conversion of the unexercised or unconverted
portion  of  any  other  securities  of  the  Company  (including,  without  limitation,  any  convertible  notes  or  convertible  preferred  stock  or
warrants,  including  the  other  Warrants)  beneficially  owned  by  the  Holder  or  any  other  Attribution  Party  subject  to  a  limitation  on
conversion or exercise analogous to the limitation contained in this Section 1(f).  For purposes of this Section 1(f), beneficial ownership
shall be calculated in accordance with Section 13(d) of the Securities Exchange Act of 1934, as amended (the "1934 Act").  For purposes
of  this  Warrant,  in  determining  the  number  of  outstanding  shares  of  Common  Stock  the  Holder  may  acquire  upon  the  exercise  of  this
Warrant  without  exceeding  the  Maximum  Percentage,  the  Holder  may  rely  on  the  number  of  outstanding  shares  of  Common  Stock  as
reflected in (x) the Company's most recent Annual Report on Form 10-K, Quarterly Report on Form 10-Q and Current Reports on Form 8-
K  or  other  public  filing  with  the  Securities  and  Exchange  Commission  (the  "SEC"),  as  the  case  may  be,  (y)  a  more  recent  public
announcement by the Company or (z) any other written notice by the Company or the Transfer Agent setting forth the number of shares of
Common Stock outstanding (the "Reported Outstanding Share Number").  If the Company receives an Exercise Notice from the Holder
at  a  time  when  the  actual  number  of  outstanding  shares  of  Common  Stock  is  less  than  the  Reported  Outstanding  Share  Number,  the
Company shall (i) notify the Holder in writing of the number of shares of Common Stock then outstanding and, to the extent that such
Exercise  Notice  would  otherwise  cause  the  Holder's  beneficial  ownership,  as  determined  pursuant  to  this  Section  1(f),  to  exceed  the
Maximum  Percentage,  the  Holder  must  notify  the  Company  of  a  reduced  number  of  Warrant  Shares  to  be  purchased  pursuant  to  such
Exercise Notice (the number of shares by which such purchase is

ACTIVE/106213002.6

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reduced, the "Reduction Shares") and (ii) as soon as reasonably practicable, the Company shall return to the Holder any exercise price
paid by the Holder for the Reduction Shares.  For any reason at any time, upon the written request of the Holder, the Company shall within
one  (1)  Business  Day  confirm  orally  and  in  writing  or  by  electronic  mail  to  the  Holder  the  number  of  shares  of  Common  Stock  then
outstanding.  In any case, the number of outstanding shares of Common Stock shall be determined after giving effect to the conversion or
exercise of securities of the Company, including this Warrant, by the Holder and any other Attribution Party since the date as of which the
Reported Outstanding Share Number was reported.  In the event that the issuance of Common Stock to the Holder upon exercise of this
Warrant  results  in  the  Holder  and  the  other  Attribution  Parties  being  deemed  to  beneficially  own,  in  the  aggregate,  more  than  the
Maximum Percentage of the number of outstanding shares of Common Stock (as determined under Section 13(d) of the 1934 Act), the
number of shares so issued by which the Holder's and the other Attribution Parties' aggregate beneficial ownership exceeds the Maximum
Percentage (the "Excess Shares") shall be deemed null and void and shall be cancelled ab initio, and the Holder shall not have the power
to vote or to transfer the Excess Shares.  As soon as reasonably practicable after the issuance of the Excess Shares has been deemed null
and void, the Company shall return to the Holder the exercise price paid by the Holder for the Excess Shares.  Upon delivery of a written
notice to the Company, the Holder may from time to time increase or decrease the Maximum Percentage to any other percentage not in
excess of 9.99% as specified in such notice; provided that (i) any such increase in the Maximum Percentage will not be effective until the
sixty-first (61st) day after such notice is delivered to the Company and (ii) any such increase or decrease will apply only to the Holder and
the other Attribution Parties and not to any other holder of Warrants that is not an Attribution Party of the Holder.  For purposes of clarity,
the shares of Common Stock issuable pursuant to the terms of this Warrant in excess of the Maximum Percentage shall not be deemed to
be beneficially owned by the Holder for any purpose including for purposes of Section 13(d) or Rule 16a-1(a)(1) of the 1934 Act.  No
prior  inability  to  exercise  this  Warrant  pursuant  to  this  paragraph  shall  have  any  effect  on  the  applicability  of  the  provisions  of  this
paragraph  with  respect  to  any  subsequent  determination  of  exercisability.    The  provisions  of  this  paragraph  shall  be  construed  and
implemented  in  a  manner  otherwise  than  in  strict  conformity  with  the  terms  of  this  Section  1(f)  to  the  extent  necessary  to  correct  this
paragraph  or  any  portion  of  this  paragraph  which  may  be  defective  or  inconsistent  with  the  intended  beneficial  ownership  limitation
contained in this Section 1(f) or to make changes or supplements necessary or desirable to properly give effect to such limitation.  The
limitation contained in this paragraph may not be waived and shall apply to a successor holder of this Warrant.

(g)

Required Reserve Amount.  So long as this Warrant remains outstanding, the Company shall at
all times keep reserved for issuance under this Warrant a number of shares of Common Stock at least equal to 100% of the maximum
number of shares of Common Stock as shall be necessary to satisfy the Company’s obligation to issue shares of Common Stock under the
Warrants then outstanding (without regard to any limitations on exercise) (the "Required Reserve Amount"); provided  that  at  no  time
shall the number of shares of Common Stock reserved pursuant to this Section 1(g) be reduced other than in connection with any exercise
of  Warrants  or  such  other  event  covered  by  Section  2(b)  below.    The  Required  Reserve  Amount  (including,  without  limitation,  each
increase in the number of shares so reserved) shall be allocated pro rata among the holders of the Warrants based on the number of shares
of Common Stock issuable upon exercise of Warrants held by each holder thereof on the Issuance Date (without

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regard to any limitations on exercise) (the "Authorized Share Allocation").  In the event that a holder shall sell or otherwise transfer any
of such holder’s Warrants, each transferee shall be allocated a pro rata portion of such holder’s Authorized Share Allocation.  Any shares
of Common Stock reserved and allocated to any Person which ceases to hold any Warrants shall be allocated to the remaining holders of
Warrants,  pro  rata  based  on  the  number  of  shares  of  Common  Stock  issuable  upon  exercise  of  the  Warrants  then  held  by  such  holders
thereof (without regard to any limitations on exercise).

(h)

Insufficient  Authorized  Shares.    If  at  any  time  while  this  Warrant  remains  outstanding  the
Company does not have a sufficient number of authorized and unreserved shares of Common Stock to satisfy its obligation to reserve for
issuance the Required Reserve Amount (an "Authorized Share Failure"), then the Company shall promptly take all action reasonably
necessary to increase the Company's authorized shares of Common Stock to an amount sufficient to allow the Company to reserve the
Required  Reserve  Amount  for  this  Warrant  then  outstanding.    Without  limiting  the  generality  of  the  foregoing  sentence,  as  soon  as
practicable after the date of the occurrence of an Authorized Share Failure, but in no event later than ninety (90) days after the occurrence
of such Authorized Share Failure, the Company shall hold a meeting of its stockholders for the approval of an increase in the number of
authorized  shares  of  Common  Stock.    In  connection  with  such  meeting,  the  Company  shall  provide  each  stockholder  with  a  proxy
statement and shall use its reasonable best efforts to solicit its stockholders' approval of such increase in authorized shares of Common
Stock  and  to  cause  its  board  of  directors  to  recommend  to  the  stockholders  that  they  approve  such  proposal.    Notwithstanding  the
foregoing, if at any such time of an Authorized Share Failure, the Company is able to obtain the written consent of a majority of the shares
of its issued and outstanding shares of Common Stock to approve the increase in the number of authorized shares of Common Stock, the
Company  may  satisfy  this  obligation  by  obtaining  such  consent  and  submitting  for  filing  with  the  SEC  an  Information  Statement  on
Schedule 14C.

and the number of Warrant Shares shall be adjusted from time to time as follows:

2.

ADJUSTMENT OF EXERCISE PRICE AND NUMBER OF WARRANT SHARES.  The Exercise Price

Voluntary  Adjustment  By  Company.    The  Company  may  at  any  time  during  the  term  of  this
Warrant reduce the then current Exercise Price to any amount and for any period of time deemed appropriate by the Board of Directors of
the Company.

(a)

(b)

Adjustment Upon Subdivision or Combination of Common Stock.  If the Company at any time
on or after the Subscription Date subdivides (by any stock split, stock dividend, recapitalization or otherwise) one or more classes of its
outstanding shares of Common Stock into a greater number of shares, the Exercise Price in effect immediately prior to such subdivision
will be proportionately reduced and the number of Warrant Shares will be proportionately increased.  If the Company at any time on or
after the Subscription Date combines (by combination, reverse stock split or otherwise) one or more classes of its outstanding shares of
Common Stock into a smaller number of shares, the Exercise Price in effect immediately prior to such combination will be proportionately
increased and the number of Warrant Shares will be

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proportionately  decreased.    Any  adjustment  under  this  Section  2(b)  shall  become  effective  at  the  close  of  business  on  the  date  the
subdivision or combination becomes effective.

3.

RIGHTS  UPON  DISTRIBUTION  OF  ASSETS.    In  addition  to  any  adjustments  pursuant  to  Section  2
above, if, on or after the Subscription Date and on or prior to the Expiration Date, the Company shall declare or make any dividend or
other  distribution  of  its  assets  (or  rights  to  acquire  its  assets)  to  holders  of  shares  of  Common  Stock,  by  way  of  return  of  capital  or
otherwise (including, without limitation, any distribution of cash, stock or other securities, property, options, evidence of indebtedness or
any  other  assets  by  way  of  a  dividend,  spin  off,  reclassification,  corporate  rearrangement,  scheme  of  arrangement  or  other  similar
transaction)  (a  "Distribution"),  at  any  time  after  the  issuance  of  this  Warrant,  then,  in  each  such  case,  the  Holder  shall  be  entitled  to
participate in such Distribution to the same extent that the Holder would have participated therein if the Holder had held the number of
shares of Common Stock acquirable upon complete exercise of this Warrant (without regard to any limitations or restrictions on exercise
of this Warrant, including without limitation, the Maximum Percentage) immediately before the date on which a record is taken for such
Distribution, or, if no such record is taken, the date as of which the record holders of shares of Common Stock are to be determined for the
participation  in  such  Distribution  (provided,  however,  that  to  the  extent  that  the  Holder's  right  to  participate  in  any  such  Distribution
would result in the Holder and the other Attribution Parties exceeding the Maximum Percentage, then the Holder shall not be entitled to
participate  in  such  Distribution  to  such  extent  (and  shall  not  be  entitled  to  beneficial  ownership  of  such  shares  of  Common  Stock  as  a
result of such Distribution (and beneficial ownership) to such extent) and the portion of such Distribution shall be held in abeyance for the
benefit of the Holder until such time or times as its right thereto would not result in the Holder and the other Attribution Parties exceeding
the Maximum Percentage, at which time or times the Holder shall be granted such Distribution (and any Distributions declared or made on
such  initial  Distribution  or  on  any  subsequent  Distribution  held  similarly  in  abeyance)  to  the  same  extent  as  if  there  had  been  no  such
limitation).

4.

PURCHASE RIGHTS; FUNDAMENTAL TRANSACTIONS.

(a)

Purchase Rights.  In addition to any adjustments pursuant to Section 2 above, if at any time on
or  after  the  Subscription  Date  and  on  or  prior  to  the  Expiration  Date  the  Company  grants,  issues  or  sells  any  Options,  Convertible
Securities or rights to purchase stock, warrants, securities or other property pro rata to the record holders of any class of Common Stock
(the "Purchase Rights"),  then  the  Holder  will  be  entitled  to  acquire,  upon  the  terms  applicable  to  such  Purchase  Rights,  the  aggregate
Purchase Rights which the Holder could have acquired if the Holder had held the number of shares of Common Stock acquirable upon
complete  exercise  of  this  Warrant  (without  regard  to  any  limitations  or  restrictions  on  exercise  of  this  Warrant,  including  without
limitation,  the  Maximum  Percentage)  immediately  before  the  date  on  which  a  record  is  taken  for  the  grant,  issuance  or  sale  of  such
Purchase Rights, or, if no such record is taken, the date as of which the record holders of Common Stock are to be determined for the
grant,  issuance  or  sale  of  such  Purchase  Rights  (provided, however,  that  to  the  extent  that  the  Holder's  right  to  participate  in  any  such
Purchase Right would result in the Holder and the other Attribution Parties exceeding the Maximum Percentage, then the Holder shall not
be entitled to participate in such Purchase Right to such extent (and shall not be entitled to beneficial ownership of such Common

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Stock as a result of such Purchase Right (and beneficial ownership) to such extent) and such Purchase Right to such extent shall be held in
abeyance for the benefit of the Holder until such time or times as its right thereto would not result in the Holder and the other Attribution
Parties  exceeding  the  Maximum  Percentage,  at  which  time  or  times  the  Holder  shall  be  granted  such  right  (and  any  Purchase  Right
granted, issued or sold on such initial Purchase Right or on any subsequent Purchase Right to be held similarly in abeyance) to the same
extent as if there had been no such limitation).

(b)

Fundamental  Transaction.    The  Company  shall  not  enter  into  or  be  party  to  a  Fundamental
Transaction unless the Successor Entity assumes in writing all of the obligations of the Company under this Warrant in accordance with
the provisions of this Section 4(b), including agreements to deliver to the Holder in exchange for this Warrant a security of the Successor
Entity evidenced by a written instrument substantially similar in form and substance to this Warrant, including, without limitation, which
is exercisable for a corresponding number of shares of capital stock equivalent to the shares of Common Stock acquirable and receivable
upon exercise of this Warrant (without regard to any limitations on the exercise of this Warrant) prior to such Fundamental Transaction,
and with an exercise price which applies the exercise price hereunder to such shares of capital stock (but taking into account the relative
value  of  the  shares  of  Common  Stock  pursuant  to  such  Fundamental  Transaction  and  the  value  of  such  shares  of  capital  stock,  such
adjustments to the number of shares of capital stock and such exercise price being for the purpose of protecting the economic value of this
Warrant  immediately  prior  to  the  consummation  of  such  Fundamental  Transaction).    Upon  the  consummation  of  each  Fundamental
Transaction, the Successor Entity shall succeed to, and be substituted for the Company (so that from and after the date of the applicable
Fundamental  Transaction,  the  provisions  of  this  Warrant  and  the  other  Transaction  Documents  referring  to  the  “Company”  shall  refer
instead to the Successor Entity), and may exercise every right and power of the Company and shall assume all of the obligations of the
Company  under  this  Warrant  with  the  same  effect  as  if  such  Successor  Entity  had  been  named  as  the  Company  herein.  Upon
consummation of each Fundamental Transaction, the Successor Entity shall deliver to the Holder confirmation that there shall be issued
upon  exercise  of  this  Warrant  at  any  time  after  the  consummation  of  the  applicable  Fundamental  Transaction,  in  lieu  of  the  shares  of
Common Stock (or other securities, cash, assets or other property (except such items still issuable under Sections 3 and 4(a) above, which
shall  continue  to  be  receivable  thereafter))  issuable  upon  the  exercise  of  this  Warrant  prior  to  the  applicable  Fundamental  Transaction,
such shares of common stock (or its equivalent) of the Successor Entity (including its Parent Entity) which the Holder would have been
entitled to receive upon the happening of the applicable Fundamental Transaction had this Warrant been exercised immediately prior to the
applicable Fundamental Transaction (without regard to any limitations on the exercise of this Warrant), as adjusted in accordance with the
provisions  of  this  Warrant.  Notwithstanding  the  foregoing,  and  without  limiting  Section  1(f)  hereof,  the  Holder  may  elect,  at  its  sole
option,  by  delivery  of  written  notice  to  the  Company  to  waive  this  Section  4(b)  to  permit  the  Fundamental  Transaction  without  the
assumption  of  this  Warrant.    In  addition  to  and  not  in  substitution  for  any  other  rights  hereunder,  prior  to  the  consummation  of  each
Fundamental  Transaction  pursuant  to  which  holders  of  shares  of  Common  Stock  are  entitled  to  receive  securities  or  other  assets  with
respect to or in exchange for shares of Common Stock (a “Corporate Event”), the Company shall make appropriate provision to ensure
that the Holder will thereafter have the right to receive upon an exercise of this Warrant at any time after the consummation of the

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applicable Fundamental Transaction or Corporate Event but prior to the Expiration Date, in lieu of the shares of the Common Stock (or
other securities, cash, assets or other property (except such items still issuable under Sections 3 and 4(a) above, which shall continue to be
receivable thereafter)) issuable upon the exercise of the Warrant prior to such Fundamental Transaction, such shares of stock, securities,
cash, assets or any other property whatsoever (including warrants or other purchase or subscription rights) which the Holder would have
been entitled to receive upon the happening of the applicable Fundamental Transaction had this Warrant been exercised immediately prior
to  the  applicable  Fundamental  Transaction  (without  regard  to  any  limitations  on  the  exercise  of  this  Warrant).  The  provisions  of  this
Section 4(b) shall apply similarly and equally to successive Fundamental Transactions and Corporate Events.

5.

NONCIRCUMVENTION.    The  Company  hereby  covenants  and  agrees  that  the  Company  will  not,  by
amendment of its Certificate of Incorporation or Bylaws, or through any reorganization, transfer of assets, consolidation, merger, scheme
of  arrangement,  dissolution,  issuance  or  sale  of  securities,  or  any  other  voluntary  action,  avoid  or  seek  to  avoid  the  observance  or
performance of any of the terms of this Warrant, and will at all times in good faith carry out all of the provisions of this Warrant and take
all action as may be required to protect the rights of the Holder.  Without limiting the generality of the foregoing, the Company (i) shall
not increase the par value of any shares of Common Stock receivable upon the exercise of this Warrant above the Exercise Price then in
effect, (ii) shall take all such actions as may be necessary or appropriate in order that the Company may validly and legally issue fully paid
and  nonassessable  shares  of  Common  Stock  upon  the  exercise  of  this  Warrant,  and  (iii)  shall,  so  long  as  any  of  the  Warrants  are
outstanding, take all action necessary to reserve and keep available out of its authorized and unissued shares of Common Stock, solely for
the purpose of effecting the exercise of the Warrants, the number of shares of Common Stock as shall from time to time be necessary to
effect the exercise of the Warrants then outstanding (without regard to any limitations on exercise).

6.

WARRANT  HOLDER  NOT  DEEMED  A  STOCKHOLDER.    Except  as  otherwise  specifically  provided
herein, the Holder, solely in such Person's capacity as a holder of this Warrant, shall not be entitled to vote or receive dividends or be
deemed the holder of capital stock of the Company for any purpose, nor shall anything contained in this Warrant be construed to confer
upon the Holder, solely in such Person's capacity as the Holder of this Warrant, any of the rights of a stockholder of the Company or any
right  to  vote,  give  or  withhold  consent  to  any  corporate  action  (whether  any  reorganization,  issue  of  stock,  reclassification  of  stock,
consolidation, merger, conveyance or otherwise), receive notice of meetings, receive dividends or subscription rights, or otherwise, prior
to the issuance to the Holder of the Warrant Shares which such Person is then entitled to receive upon the due exercise of this Warrant.  In
addition, nothing contained in this Warrant shall be construed as imposing any liabilities on the Holder to purchase any securities (upon
exercise of this Warrant or otherwise) or as a stockholder of the Company, whether such liabilities are asserted by the Company or by
creditors of the Company.  Notwithstanding this Section 6, the Company shall provide the Holder with copies of the same notices and
other information given to the stockholders of the Company generally, contemporaneously with the giving thereof to the stockholders.

ACTIVE/106213002.6

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7.

REISSUANCE OF WARRANTS.

(a)

Transfer of Warrant.  If this Warrant is to be transferred, the Holder shall surrender this Warrant
to the Company, whereupon the Company will forthwith issue and deliver upon the order of the Holder a new Warrant (in accordance with
Section 7(d)), registered as the Holder may request, representing the right to purchase the number of Warrant Shares being transferred by
the  Holder  and,  if  less  than  the  total  number  of  Warrant  Shares  then  underlying  this  Warrant  is  being  transferred,  a  new  Warrant  (in
accordance with Section 7(d)) to the Holder representing the right to purchase the number of Warrant Shares not being transferred.

(b)

Lost,  Stolen  or  Mutilated  Warrant.    Upon  receipt  by  the  Company  of  evidence  reasonably
satisfactory to the Company of the loss, theft, destruction or mutilation of this Warrant, and, in the case of loss, theft or destruction, of any
indemnification undertaking by the Holder to the Company in customary form (but without the obligation to post a bond) and, in the case
of mutilation, upon surrender and cancellation of this Warrant, the Company shall execute and deliver to the Holder a new Warrant (in
accordance with Section 7(d)) representing the right to purchase the Warrant Shares then underlying this Warrant.

Exchangeable for Multiple Warrants.  This Warrant is exchangeable, upon the surrender hereof
by the Holder at the principal office of the Company, for a new Warrant or Warrants (in accordance with Section 7(d)) representing in the
aggregate the right to purchase the number of Warrant Shares then underlying this Warrant, and each such new Warrant will represent the
right to purchase such portion of such Warrant Shares as is designated by the Holder at the time of such surrender.

(c)

(d)

Issuance of New Warrants.  Whenever the Company is required to issue a new Warrant pursuant
to the terms of this Warrant, such new Warrant (i) shall be of like tenor with this Warrant, (ii) shall represent, as indicated on the face of
such new Warrant, the right to purchase the Warrant Shares then underlying this Warrant (or in the case of a new Warrant being issued
pursuant  to  Section  7(a)  or  Section  7(c),  the  Warrant  Shares  designated  by  the  Holder  which,  when  added  to  the  number  of  shares  of
Common  Stock  underlying  the  other  new  Warrants  issued  in  connection  with  such  issuance,  does  not  exceed  the  number  of  Warrant
Shares then underlying this Warrant), (iii) shall have an issuance date, as indicated on the face of such new Warrant which is the same as
the Issuance Date, and (iv) shall have the same rights and conditions as this Warrant.

8.

NOTICES.  Whenever notice is required to be given under this Warrant, including, without limitation, an
Exercise  Notice,  unless  otherwise  provided  herein,  such  notice  shall  be  given  in  writing,  (i)  if  delivered  (a)  from  within  the  domestic
United States, by first-class registered or certified airmail, or nationally recognized overnight express courier, postage prepaid, electronic
mail  or  by  facsimile  (except  that  notices  to  the  Holder  may  not  be  made  by  facsimile)  or  (b)  from  outside  the  United  States,  by
International Federal Express, electronic mail or facsimile (except that notices to the Holder may not be made by facsimile), and (ii) will
be  deemed  given  (A)  if  delivered  by  first-class  registered  or  certified  mail  domestic,  three  (3)  Business  Days  after  so  mailed,  (B)  if
delivered  by  nationally  recognized  overnight  carrier,  one  (1)  Business  Day  after  so  mailed,  (C)  if  delivered  by  International  Federal
Express, two (2) Business Days after so mailed and (D) at the time of transmission, if delivered by electronic mail to the email address
specified

ACTIVE/106213002.6

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in this Section 8 prior to 5:00 p.m. (New York time) on a Trading Day, (E) the next Trading Day after the date of transmission, if delivered
by electronic mail to each of the email addresses specified in this Section 8 on a day that is not a Trading Day or later than 5:00 p.m. (New
York time) on any Trading Day and (F) if delivered by facsimile, the time of transmission (provided that confirmation of transmission is
generated and kept by the sending party), and will be delivered and addressed as follows:

if to the Company, to:

(i)
Venus Concept Inc.
235 Yorkland Blvd., Suite 900
Toronto, Ontario, Canada M2J 4Y8
Attention: Chief Financial Officer
Email: ddellapenna@venusconcept.com

(ii)

if to the Holder, at such address or other contact information delivered by the Holder to the Company or as
is on the books and records of the Company.

The Company will give written notice to the Holder (i) immediately upon any adjustment of the Exercise Price, setting forth in reasonable
detail, and certifying, the calculation of such adjustment and (ii) at least fifteen (15) days prior to the date on which the Company closes
its books or takes a record (A) with respect to any dividend or distribution upon the shares of Common Stock, (B) with respect to any
grants,  issuances  or  sales  of  any  Options,  Convertible  Securities  or  rights  to  purchase  stock,  warrants,  securities  or  other  property  to
holders  of  shares  of  Common  Stock  or  (C)  for  determining  rights  to  vote  with  respect  to  any  Fundamental  Transaction,  dissolution  or
liquidation; provided in each case that such information shall be made known to the public prior to or in conjunction with such notice
being provided to the Holder.  It is expressly understood and agreed that the time of exercise specified by the Holder in each Exercise
Notice shall be definitive and may not be disputed or challenged by the Company.

AMENDMENT AND WAIVER.  Except as otherwise provided herein, the provisions of this Warrant may
be  amended  or  waived  and  the  Company  may  take  any  action  herein  prohibited,  or  omit  to  perform  any  act  herein  required  to  be
performed by it, only if the Company has obtained the written consent of the Holder.

9.

10.

GOVERNING LAW; JURISDICTION; JURY TRIAL.  This Warrant shall be governed by and construed
and enforced in accordance with, and all questions concerning the construction, validity, interpretation and performance of this Warrant
shall be governed by, the internal laws of the State of New York, without giving effect to any choice of law or conflict of law provision or
rule (whether of the State of New York or any other jurisdictions) that would cause the application of the laws of any jurisdictions other
than the State of New York. The Company hereby irrevocably submits to the exclusive jurisdiction of the state and federal courts sitting in
The  City  of  New  York,  Borough  of  Manhattan,  for  the  adjudication  of  any  dispute  hereunder  or  in  connection  herewith  or  with  any
transaction  contemplated  hereby  or  discussed  herein,  and  hereby  irrevocably  waives,  and  agrees  not  to  assert  in  any  suit,  action  or
proceeding, any claim that it is not personally subject to the jurisdiction of any such court, that such suit, action

ACTIVE/106213002.6

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or proceeding is brought in an inconvenient forum or that the venue of such suit, action or proceeding is improper.  The Company hereby
irrevocably waives personal service of process and consents to process being served in any such suit, action or proceeding by mailing a
copy thereof to the Company at the address set forth in Section 8(i) above or such other address as the Company subsequently delivers to
the Holder and agrees that such service shall constitute good and sufficient service of process and notice thereof. Nothing contained herein
shall be deemed to limit in any way any right to serve process in any manner permitted by law.  Nothing contained herein shall be deemed
or operate to preclude the Holder from bringing suit or taking other legal action against the Company in any other jurisdiction to collect on
the Company's obligations to the Holder, to realize on any collateral or any other security for such obligations, or to enforce a judgment or
other court ruling in favor of the Holder.  If either party shall commence an action, suit or proceeding to enforce any provisions of this
Warrant, the prevailing party in such action, suit or proceeding shall be reimbursed by the other party for their reasonable attorneys’ fees
and  other  costs  and  expenses  incurred  with  the  investigation,  preparation  and  prosecution  of  such  action  or  proceeding.    THE
COMPANY HEREBY IRREVOCABLY WAIVES ANY RIGHT IT MAY HAVE, AND AGREES NOT TO REQUEST, A JURY
TRIAL FOR THE ADJUDICATION OF ANY DISPUTE HEREUNDER OR IN CONNECTION WITH OR ARISING OUT OF
THIS WARRANT OR ANY TRANSACTION CONTEMPLATED HEREBY.

11.

DISPUTE RESOLUTION.  In the case of a dispute as to the determination of the Exercise Price or the
arithmetic  calculation  of  the  Warrant  Shares,  the  Company  shall  submit  the  disputed  determinations  or  arithmetic  calculations  via
electronic mail within three (3) Business Days of receipt of the Exercise Notice or other event giving rise to such dispute, as the case may
be, to the Holder.  If the Holder and the Company are unable to agree upon such determination or calculation of the Exercise Price or the
Warrant Shares within five (5) Business Days of such disputed determination or arithmetic calculation being submitted to the Holder, then
the Company shall, within two (2) Business Days submit via electronic mail (a) the disputed determination of the Exercise Price to an
independent, reputable investment bank selected by the Company and approved by the Holder  or (b) the disputed arithmetic calculation
of the Warrant Shares to the Company's independent, outside accountant.  The Company shall cause at its expense the investment bank or
the accountant, as the case may be, to perform the determinations or calculations and notify the Company and the Holder of the results no
later  than  ten  (10)  Business  Days  from  the  time  it  receives  the  disputed  determinations  or  calculations.    Such  investment  bank's  or
accountant's determination or calculation, as the case may be, shall be binding upon all parties absent demonstrable error.

12.

REMEDIES,  OTHER  OBLIGATIONS,  BREACHES  AND  INJUNCTIVE  RELIEF.    The  remedies
provided in this Warrant shall be cumulative and in addition to all other remedies available under this Warrant and any other Transaction
Documents, at law or in equity (including a decree of specific performance and/or other injunctive relief), and nothing herein shall limit
the right of the Holder to pursue actual damages for any failure by the Company to comply with the terms of this Warrant.  The Company
acknowledges that a breach by it of its obligations hereunder will cause irreparable harm to the Holder and that the remedy at law for any
such breach may be inadequate.  The Company therefore agrees that, in the event of any such breach or threatened breach, the holder of
this Warrant shall be entitled, in addition to all other available

ACTIVE/106213002.6

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remedies, to an injunction restraining any breach, without the necessity of showing economic loss and without any bond or other security
being required.

13.
assigned without the consent of the Company.

TRANSFER.  This Warrant and the Warrant Shares may be offered for sale, sold, transferred, pledged or

14.

SEVERABILITY; CONSTRUCTION; HEADINGS.  If any provision of this Warrant is prohibited by law
or  otherwise  determined  to  be  invalid  or  unenforceable  by  a  court  of  competent  jurisdiction,  the  provision  that  would  otherwise  be
prohibited, invalid or unenforceable shall be deemed amended to apply to the broadest extent that it would be valid and enforceable, and
the invalidity or unenforceability of such provision shall not affect the validity of the remaining provisions of this Warrant so long as this
Warrant as so modified continues to express, without material change, the original intentions of the parties as to the subject matter hereof
and  the  prohibited  nature,  invalidity  or  unenforceability  of  the  provision(s)  in  question  does  not  substantially  impair  the  respective
expectations or reciprocal obligations of the parties or the practical realization of the benefits that would otherwise be conferred upon the
parties.  The parties will endeavor in good faith negotiations to replace the prohibited, invalid or unenforceable provision(s) with a valid
provision(s), the effect of which comes as close as possible to that of the prohibited, invalid or unenforceable provision(s).  This Warrant
shall  be  deemed  to  be  jointly  drafted  by  the  Company  and  the  Holder  and  shall  not  be  construed  against  any  Person  as  the  drafter
hereof.    The  headings  of  this  Warrant  are  for  convenience  of  reference  and  shall  not  form  part  of,  or  affect  the  interpretation  of,  this
Warrant.

15.

DISCLOSURE.  Upon receipt or delivery by the Company of any notice in accordance with the terms of
this  Warrant,  unless  the  Company  has  in  good  faith  determined  that  the  matters  relating  to  such  notice  do  not  constitute  material,
nonpublic  information  relating  to  the  Company  or  its  subsidiaries,  the  Company  shall  contemporaneously  with  any  such  receipt  or
delivery  publicly  disclose  such  material,  nonpublic  information  on  a  Current  Report  on  Form  8-K  or  otherwise.    In  the  event  that  the
Company believes that a notice contains material, nonpublic information relating to the Company or its subsidiaries, the Company so shall
indicate to such Holder contemporaneously with delivery of such notice, and in the absence of any such indication, the Holder shall be
allowed to presume that all matters relating to such notice do not constitute material, nonpublic information relating to the Company or its
subsidiaries.

meanings:

16.

CERTAIN DEFINITIONS.    For  purposes  of  this  Warrant,  the  following  terms  shall  have  the  following

"Affiliate"  means,  with  respect  to  any  Person,  any  other  Person  that  directly  or  indirectly
controls, is controlled by, or is under common control with, such Person, it being understood for purposes of this definition that "control"
of a Person means the power directly or indirectly either to vote 10% or more of the stock having ordinary voting power for the election of
directors of such Person or direct or cause the direction of the management and policies of such Person whether by contract or otherwise.

(a)

(b)

"Attribution  Parties"  means,  collectively,  the  following  Persons  and  entities:  (i)  any

investment vehicle, including, any funds, feeder funds or managed accounts,

ACTIVE/106213002.6

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currently, or from time to time after the Subscription Date, directly or indirectly managed or advised by the Holder's investment manager
or any of its Affiliates or principals, (ii) any direct or indirect Affiliates of the Holder or any of the foregoing, (iii) any Person acting or
who could be deemed to be acting as a Group together with the Holder or any of the foregoing and (iv) any other Persons whose beneficial
ownership of the Company's Common Stock would or could be aggregated with the Holder's and the other Attribution Parties for purposes
of Section 13(d) of the 1934 Act.  For clarity, the purpose of the foregoing is to subject collectively the Holder and all other Attribution
Parties to the Maximum Percentage.  

(c)

“Bid Price” means, for any security as of the particular time of determination, the bid price for
such security on the Principal Market as reported by Bloomberg as of such time of determination, or, if the Principal Market is not the
principal  securities  exchange  or  trading  market  for  such  security,  the  bid  price  of  such  security  on  the  principal  securities  exchange  or
trading market where such security is listed or traded as reported by Bloomberg as of such time of determination, or if the foregoing does
not apply, the bid price of such security in the over-the-counter market on the electronic bulletin board for such security as reported by
Bloomberg  as  of  such  time  of  determination,  or,  if  no  bid  price  is  reported  for  such  security  by  Bloomberg  as  of  such  time  of
determination, the average of the bid prices of any market makers for such security as reported on the Pink Open Market as of such time
of determination.  If the Bid Price cannot be calculated for a security as of the particular time of determination on any of the foregoing
bases,  the  Bid  Price  of  such  security  as  of  such  time  of  determination  shall  be  the  fair  market  value  as  mutually  determined  by  the
Company  and  the  Holder.    If  the  Company  and  the  Holder  are  unable  to  agree  upon  the  fair  market  value  of  such  security,  then  such
dispute shall be resolved in accordance with the procedures in Section 11. All such determinations shall be appropriately adjusted for any
stock dividend, stock split, stock combination or other similar transaction during such period.

(d)

(e)

"Bloomberg" means Bloomberg Financial Markets.

"Business Day" means any day other than Saturday, Sunday or other day on which commercial

banks in The City of New York and Toronto are authorized or required by law to remain closed.

(f)

"Closing Bid Price" and "Closing Sale Price" means, for any security as of any date, the last
closing bid price and last closing trade price, respectively, for such security on the Principal Market, as reported by Bloomberg, or, if the
Principal Market begins to operate on an extended hours basis and does not designate the closing bid price or the closing trade price, as
the  case  may  be,  then  the  last  bid  price  or  the  last  trade  price,  respectively,  of  such  security  prior  to  4:00:00  p.m.,  New  York  time,  as
reported  by  Bloomberg,  or,  if  the  Principal  Market  is  not  the  principal  securities  exchange  or  trading  market  for  such  security,  the  last
closing  bid  price  or  last  trade  price,  respectively,  of  such  security  on  the  principal  securities  exchange  or  trading  market  where  such
security  is  listed  or  traded  as  reported  by  Bloomberg,  or  if  the  foregoing  do  not  apply,  the  last  closing  bid  price  or  last  trade  price,
respectively, of such security in the over-the-counter market on the electronic bulletin board for such security as reported by Bloomberg,
or, if no closing bid price or last trade price, respectively, is reported for such security by Bloomberg, the average of the bid prices, or the
ask prices, respectively, of any market makers for such security as reported

ACTIVE/106213002.6

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in the OTC Link or on the Pink Open Market.  If the Closing Bid Price or the Closing Sale Price cannot be calculated for a security on a
particular date on any of the foregoing bases, the Closing Bid Price or the Closing Sale Price, as the case may be, of such security on such
date shall be the fair market value as mutually determined by the Company and the Holder.  If the Company and the Holder are unable to
agree upon the fair market value of such security, then such dispute shall be resolved pursuant to Section 11.  All such determinations to be
appropriately  adjusted  for  any  stock  dividend,  stock  split,  stock  combination,  reclassification  or  other  similar  transaction  during  the
applicable calculation period.

"Common Stock" means (i) the Company's Common Stock, par value $0.0001 per share, and
(ii) any capital stock into which such Common Stock shall have been changed or any capital stock resulting from a reclassification of such
Common Stock.

(g)

indirectly convertible into or exercisable or exchangeable for shares of Common Stock.

(h)

"Convertible  Securities"  means  any  stock  or  securities  (other  than  Options)  directly  or

NASDAQ Global Select Market, The NASDAQ Global Market or The New York Stock Exchange, Inc.

(i)

"Eligible  Market"  means  The  NASDAQ  Capital  Market,  the  NYSE  American  LLC,  The

"Expiration Date" means the date sixty (60) months after the Initial Exercisability Date or, if
such date falls on a day other than a Business Day or on which trading does not take place on the Principal Market (a "Holiday"), the next
day that is not a Holiday.

(j)

(k)

"Fundamental  Transaction"  means  (A)  that  the  Company  shall,  directly  or  indirectly,
including through subsidiaries, Affiliates or otherwise, in one or more related transactions, (i) consolidate or merge with or into (whether
or not the Company is the surviving corporation) another Subject Entity, or (ii) sell, assign, transfer, convey or otherwise dispose of all or
substantially all of the properties or assets of the Company or any of its "significant subsidiaries" (as defined in Rule 1-02 of Regulation S-
X) to one or more Subject Entities, or (iii) make, or allow one or more Subject Entities to make, or allow the Company to be subject to or
have its shares of Common Stock be subject to or party to one or more Subject Entities making, a purchase, tender or exchange offer that
is accepted by the holders of at least either (x) 50% of the outstanding shares of Common Stock, (y) 50% of the outstanding shares of
Common  Stock  calculated  as  if  any  shares  of  Common  Stock  held  by  all  Subject  Entities  making  or  party  to,  or  Affiliated  with  any
Subject  Entities  making  or  party  to,  such  purchase,  tender  or  exchange  offer  were  not  outstanding;  or  (z)  such  number  of  shares  of
Common Stock such that all Subject Entities making or party to, or Affiliated with any Subject Entity making or party to, such purchase,
tender or exchange offer, become collectively the beneficial owners (as defined in Rule 13d-3 under the 1934 Act) of at least 50% of the
outstanding shares of Common Stock, or (iv) consummate a stock purchase agreement or other business combination (including, without
limitation,  a  reorganization,  recapitalization,  spin-off  or  scheme  of  arrangement)  with  one  or  more  Subject  Entities  whereby  all  such
Subject Entities, individually or in the aggregate, acquire, either (x) at least 50% of the outstanding shares of Common Stock, (y) at least
50% of the outstanding shares of Common Stock calculated as if any shares of Common Stock held by all the Subject Entities making or
party to, or Affiliated with

ACTIVE/106213002.6

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any Subject Entity making or party to, such stock purchase agreement or other business combination were not outstanding; or (z) such
number of shares of Common Stock such that the Subject Entities become collectively the beneficial owners (as defined in Rule 13d-3
under the 1934 Act) of at least 50% of the outstanding shares of Common Stock, or (v) reorganize, recapitalize or reclassify its shares of
Common Stock, (B) that the Company shall, directly or indirectly, including through subsidiaries, Affiliates or otherwise, in one or more
related transactions, allow any Subject Entity individually or the Subject Entities in the aggregate to be or become the "beneficial owner"
(as  defined  in  Rule  13d-3  under  the  1934  Act),  directly  or  indirectly,  whether  through  acquisition,  purchase,  assignment,  conveyance,
tender,  tender  offer,  exchange,  reduction  in  outstanding  shares  of  Common  Stock,  merger,  consolidation,  business  combination,
reorganization,  recapitalization,  spin-off,  scheme  of  arrangement,  reorganization,  recapitalization  or  reclassification  or  otherwise  in  any
manner  whatsoever,  of  either  (x)  at  least  50%  of  the  aggregate  ordinary  voting  power  represented  by  issued  and  outstanding  shares  of
Common Stock, (y) at least 50% of the aggregate ordinary voting power represented by issued and outstanding shares of Common Stock
not held by all such Subject Entities as of the Subscription Date calculated as if any shares of Common Stock held by all such Subject
Entities were not outstanding, or (z) a percentage of the aggregate ordinary voting power represented by issued and outstanding shares of
Common Stock or other equity securities of the Company sufficient to allow such Subject Entities to effect a statutory short form merger
or other transaction requiring other stockholders of the Company to surrender their Common Stock without approval of the stockholders
of the Company or (C) directly or indirectly, including through subsidiaries, Affiliates or otherwise, in one or more related transactions,
the issuance of or the entering into any other instrument or transaction structured in a manner to circumvent, or that circumvents, the intent
of this definition in which case this definition shall be construed and implemented in a manner otherwise than in strict conformity with the
terms  of  this  definition  to  the  extent  necessary  to  correct  this  definition  or  any  portion  of  this  definition  which  may  be  defective  or
inconsistent with the intended treatment of such instrument or transaction.

Rule 13d-5 thereunder.

(l)

"Group" means a "group" as that term is used in Section 13(d) of the 1934 Act and as defined in

Common Stock or Convertible Securities.

(m)

"Options"  means  any  rights,  warrants  or  options  to  subscribe  for  or  purchase  shares  of

(n)

"Parent Entity" of a Person means an entity that, directly or indirectly, controls the applicable
Person, including such entity whose common stock or equivalent equity security is quoted or listed on an Eligible Market (or, if so elected
by the Holder, any other market, exchange or quotation system), or, if there is more than one such Person or such entity, the Person or such
entity designated by the Holder or in the absence of such designation, such Person or entity with the largest public market capitalization as
of the date of consummation of the Fundamental Transaction.

corporation, a trust, an unincorporated organization, any other entity and a government or any department or agency thereof.

(o)

"Person"  means  an  individual,  a  limited  liability  company,  a  partnership,  a  joint  venture,  a

ACTIVE/106213002.6

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which the Common Stock is listed or quoted for trading on the date in question.

(p)

"Principal  Market"  means  The  NASDAQ  Capital  Market,  or  any  other  Eligible  Market  on

(q)
shares of Common Stock underlying the Warrants then outstanding.

"Required Holders" means the holders of the Warrants representing at least a majority of the

“Standard Settlement Period” means the standard settlement period, expressed in a number of
Trading Days, for the Company’s primary trading market or quotation system with respect to the Common Stock that is in effect on the
date of delivery of an applicable Exercise Notice.

(r)

Person, Persons or Group.

(s)

"Subject Entity" means any Person, Persons or Group or any Affiliate or associate of any such

"Successor Entity" means one or more Person or Persons (or, if so elected by the Holder, the
Company or Parent Entity) formed by, resulting from or surviving any Fundamental Transaction or one or more Person or Persons (or, if
so elected by the Holder, the Company or the Parent Entity) with which such Fundamental Transaction shall have been entered into.

(t)

"Trading Day" means any day on which the Common Stock is traded on the Principal Market,
or, if the Principal Market is not the principal trading market for the Common Stock, then on the principal securities exchange or securities
market on which the Common Stock is then traded.

(u)

and the Holder, as applicable.

(v)

“Transaction  Documents”  means  any  agreement  entered  into  by  and  between  the  Company

(w)

"Weighted Average Price" means, for any security as of any date, the dollar volume-weighted
average price for such security on the Principal Market during the period beginning at 9:30:01 a.m., New York time (or such other time as
the Principal Market publicly announces is the official open of trading), and ending at 4:00:00 p.m., New York time (or such other time as
the Principal Market publicly announces is the official close of trading), as reported by Bloomberg through its "Volume at Price" function
or,  if  the  foregoing  does  not  apply,  the  dollar  volume-weighted  average  price  of  such  security  in  the  over-the-counter  market  on  the
electronic bulletin board for such security during the period beginning at 9:30:01 a.m., New York time (or such other time as such market
publicly announces is the official open of trading), and ending at 4:00:00 p.m., New York time (or such other time as such market publicly
announces is the official close of trading), as reported by Bloomberg, or, if no dollar volume-weighted average price is reported for such
security by Bloomberg for such hours, the average of the highest Closing Bid Price and the lowest closing ask price of any of the market
makers for such security as reported in the OTC Link or on the Pink Open Market.  If the Weighted Average Price cannot be calculated for
a security on a particular date on any of the foregoing bases, the Weighted Average Price of such security on such date shall be the fair
market value as mutually determined by the Company and the Holder.  If the Company and the Holder are unable to agree upon the fair
market value of

ACTIVE/106213002.6

- 19 -

 
such security, then such dispute shall be resolved pursuant to Section 11 with the term "Weighted Average Price" being substituted for the
term  "Exercise  Price."  All  such  determinations  shall  be  appropriately  adjusted  for  any  stock  dividend,  stock  split,  stock  combination,
reclassification or other similar transaction during the applicable calculation period.

ACTIVE/106213002.6

[Signature Page Follows]

- 20 -

 
 
IN WITNESS WHEREOF, the Company has caused this Warrant to Purchase Common Stock to be duly executed as of the

Issuance Date set out above.

VENUS CONCEPT INC.

By:
Name:
Title:

ACTIVE/106213002.6

 
 
   
   
   
 
 
EXERCISE NOTICE

TO BE EXECUTED BY THE REGISTERED HOLDER TO EXERCISE THIS
WARRANT TO PURCHASE COMMON STOCK

VENUS CONCEPT INC.

EXHIBIT A

The undersigned holder hereby exercises the right to purchase _________________ shares of Common Stock ("Warrant Shares") of Venus
Concept Inc., a company organized under the laws of Delaware (the "Company"), evidenced by the attached Warrant to Purchase Common Stock (the
"Warrant").  Capitalized terms used herein and not otherwise defined shall have the respective meanings set forth in the Warrant.

1.  Form of Exercise Price.  The Holder intends that payment of the Exercise Price shall be made as:

____________

a "Cash Exercise" with respect to _________________ Warrant Shares; and/or

____________

a "Cashless Exercise" with respect to _______________ Warrant Shares.

2.  Payment of Exercise Price.  In the event that the holder has elected a Cash Exercise with respect to some or all of the Warrant Shares to
be issued pursuant hereto, the holder shall pay the Aggregate Exercise Price in the sum of $___________________ to the Company in accordance with
the terms of the Warrant.

3.  Delivery of Warrant Shares.  The Company shall deliver to the holder __________ Warrant Shares in accordance with the terms of the

Warrant.

The Warrant Shares shall be delivered to the following DWAC Account Number:

_______________________________
_______________________________
_______________________________

Address of Registered Holder:

Date: _______________ __, ______

___________________________________
   Name of Registered Holder

By:

  Name:
  Title:

ACTIVE/106213002.6

 
 
 
 
 
 
 
 
 
 
 
 
 
The Company hereby acknowledges this Exercise Notice and hereby directs Computershare Inc. to issue the above indicated

number of shares of Common Stock on or prior to the applicable Share Delivery Date.

ACKNOWLEDGMENT

VENUS CONCEPT INC.

By:
Name:
Title:

ACTIVE/106213002.6

 
 
 
   
 
   
   
   
   
 
Exhibit 21.1

LIST OF SUBSIDIARIES

Name

Jurisdiction

Radiant, Inc. Limited

Radiant Europe Limited

Hong Kong

United Kingdom

Radiant Korea Yuhan Hoesa

South Korea

Radiant Spain S.L.

Venus Concept SL

Spain

Spain

Venus Concept Mexico SA DE SV

Mexico City, Mexico

Venus Concept GmbH

Germany

Venus Concept Australia PTY Ltd

Victoria, Australia

Venus Concept USA Inc.

Delaware, USA

Venus Concept France SAS

France

Venus Concept Canada Corp.

Ontario, Canada

Venus Aesthetic LLP

Gujarat, India

Venus Concept UK Limited

England and Wales, United Kingdom

Venus Concept Ltd

Venus Concept Israel Ltd

Venus Concept Italy S.r.l.

Israel

Israel

Italy

Venus Concept Sucursal Colombia

Colombia

Venus Concept (Shanghai) Co., Ltd.

China

Venus Concept Argentina SA

Venus Concept Kazakhstan LLP

Argentina

Kazakhstan

Venus Concept Africa (PTY) Ltd

South Africa

Venus Concept RU Ltd.

Venus Concept Japan Co., Ltd.

Venus Concept Korea Ltd.

InPhronics Limited

Russia

Japan

South Korea

Hong Kong

 
PT. Neoasia Medical

Indonesia

Venus Concept Central Eastern Europe

Bulgaria

Venus Concept (HK) Limited

Venus Concept Singapore Pte. Ltd.

Venus Principal Concept LLP

Hong Kong

Singapore

Singapore

Venus Concept Vietnam Company Limited Vietnam

Venus Concept Brasil Ltda

Brazil

 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  consent  to  the  incorporation  by  reference  in  Registration  Statement  No(s).  333-220993,  333-223448,  333-231507,  333-235480  and  333-
246083 on Form S-8, and in Registration Statement No(s). 333-228562, 333-236207, 333-237737 and 333-252562 on Form S-3 of our auditors’
report dated March 29, 2021, relating to the consolidated financial statements of Venus Concept Inc. and its subsidiaries (the “Company”) for the
years  ended  December  31,  2020  and  2019  (which  expresses  an  unqualified  opinion  and  includes  an  explanatory  paragraph  relating  to  the
conditions and events that raise substantial doubt on the Company’s ability to continue as a going concern) appearing in this Report on Form 10-
K dated March 29, 2021.

Exhibit 23.2

/s/ MNP LLP

Chartered Professional Accountants
Licensed Public Accountants
March 29, 2021
Toronto, Canada

 
 
 
 
CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 31.1

I, Domenic Serafino, certify that:

I have reviewed this annual report on Form 10-K of Venus Concept Inc.;

1.

2.

3.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13(a)-15(f) and 15d-15(f)) for the registrant
and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure
that  material  information  relating  to  the  registrant,  including  its  consolidated  subsidiaries,  is  made  known  to  us  by  others  within  those  entities,
particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed  in  this  report  any  change  in  the  registrant's  internal  control  over  financial  reporting  that  occurred  during  the  registrant's  fourth  fiscal
quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

4.

The  registrant's  other  certifying  officer  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal  control  over  financial  reporting,  to  the
registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

(b)

All  significant  deficiencies  and  material  weaknesses  in  the  design  or  operation  of  internal  control  over  financial  reporting  which  are  reasonably
likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over
financial reporting.

[SIGNATURE PAGE FOLLOWS]

 
 
 
 
 
 
 
 
 
Date: March 29, 2021

By:

/s/ Domenic Della Penna
Name: Domenic Della Penna
Chief Financial Officer
(Principal Financial Officer)

 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302 OF THE SARBANES OXLEY ACT OF 2002

I, Domenic Della Penna, certify that:

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Venus Concept Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure
that  material  information  relating  to  the  registrant,  including  its  consolidated  subsidiaries,  is  made  known  to  us  by  others  within  those  entities,
particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed  in  this  report  any  change  in  the  registrant's  internal  control  over  financial  reporting  that  occurred  during  the  registrant's  fourth  fiscal
quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.

The  registrant's  other  certifying  officer  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal  control  over  financial  reporting,  to  the
registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

(b)

All  significant  deficiencies  and  material  weaknesses  in  the  design  or  operation  of  internal  control  over  financial  reporting  which  are  reasonably
likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over
financial reporting.

[SIGNATURE PAGE FOLLOWS]

 
 
 
 
 
 
 
 
 
Date: March 29, 2021

By:

/s/ Domenic Della Penna
Name: Domenic Della Penna
Chief Financial Officer
(Principal Financial Officer)

 
 
 
 
 
 
 
 
 
 
Exhibit 32.1

Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350 as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002

Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, I, Domenic Serafino, the Chief Executive
Officer of Venus Concept Inc. (the “Company”), hereby certify, that, to my knowledge:

1.

2.

The Annual Report on Form 10-K for the year ended 2020 (the “Report”) of the Company fully complies with the requirements of Section
13(a) of the Securities Exchange Act of 1934; and

The  information  contained  in  the  Report  fairly  presents,  in  all  material  respects,  the  financial  condition  and  results  of  operations  of  the
Company.

Date: March 29, 2021

[SIGNATURE PAGE FOLLOWS]

By:

/s/ Domenic Serafino
Name: Domenic Serafino
Chief Executive Officer (Principal Executive Officer)

 
 
 
 
 
 
Exhibit 32.2

Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350 as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002

Pursuant  to  18  U.S.C.  Section  1350,  as  adopted  pursuant  to  Section  906  of  the  Sarbanes-Oxley  Act  of  2002,  I,  Domenic  Della  Pena,  the  Chief
Financial Officer of Venus Concept Inc. (the “Company”), hereby certify, that, to my knowledge:

1.

2.

The Annual Report on Form 10-K for the year ended 2020 (the “Report”) of the Company fully complies with the requirements of Section
13(a) of the Securities Exchange Act of 1934; and

The  information  contained  in  the  Report  fairly  presents,  in  all  material  respects,  the  financial  condition  and  results  of  operations  of  the
Company.

Date: March 29, 2021

[SIGNATURE PAGE FOLLOWS]

By:

/s/ Domenic Della Penna
Name: Domenic Della Penna
Chief Financial Officer (Principal Financial Officer)