EVERQUOTE, INC., 10-K filed on 4/1/2019
Annual Report
v3.19.1
Document and Entity Information - USD ($)
12 Months Ended
Dec. 31, 2018
Jan. 31, 2019
Jun. 29, 2018
Document Information [Line Items]      
Document Type 10-K    
Amendment Flag false    
Document Period End Date Dec. 31, 2018    
Document Fiscal Year Focus 2018    
Document Fiscal Period Focus FY    
Trading Symbol EVER    
Entity Registrant Name EverQuote, Inc.    
Entity Central Index Key 0001640428    
Current Fiscal Year End Date --12-31    
Entity Well-known Seasoned Issuer No    
Entity Current Reporting Status Yes    
Entity Voluntary Filers No    
Entity Filer Category Non-accelerated Filer    
Entity Emerging Growth Company true    
Entity Small Business true    
Entity Ex Transition Period false    
Entity Shell Company false    
Entity Public Float     $ 197,900,000
Class A Common Stock [Member]      
Document Information [Line Items]      
Entity Common Stock, Shares Outstanding   8,047,404  
Class B Common Stock [Member]      
Document Information [Line Items]      
Entity Common Stock, Shares Outstanding   17,196,502  
v3.19.1
Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2018
Dec. 31, 2017
Current assets:    
Cash and cash equivalents $ 41,634 $ 2,363
Accounts receivable 17,460 14,694
Prepaid expenses and other current assets 1,456 593
Total current assets 60,550 17,650
Property and equipment, net 4,481 2,129
Other assets 715 740
Total assets 65,746 20,519
Current liabilities:    
Accounts payable 16,826 11,894
Accrued expenses and other current liabilities 3,099 1,775
Deferred revenue 1,440 986
Current portion of long-term debt, net of discount   361
Total current liabilities 21,365 15,016
Deferred rent, net of current portion 1,197 860
Long-term debt, net of current portion   4,250
Total liabilities 22,562 20,126
Commitments and contingencies (Note 10)
Redeemable convertible preferred stock (Series A, B and B-1), $0.001 par value; no shares and 1,867,886 shares authorized at December 31, 2018 and 2017, respectively; no shares and 1,574,508 shares issued and outstanding at December 31, 2018 and 2017, respectively   50,937
Stockholders' equity (deficit):    
Preferred stock, $0.001 par value; 10,000,000 shares and no shares authorized at December 31, 2018 and 2017, respectively; no shares issued and outstanding
Additional paid-in capital 143,050 766
Accumulated deficit (99,892) (51,319)
Total stockholders' equity (deficit) 43,184 (50,544)
Total liabilities, redeemable convertible preferred stock and stockholders' equity (deficit) 65,746 20,519
Class A Common Stock [Member]    
Stockholders' equity (deficit):    
Common stock 8  
Total stockholders' equity (deficit) 8  
Class B Common Stock [Member]    
Stockholders' equity (deficit):    
Common stock 18 9
Total stockholders' equity (deficit) $ 18 $ 9
v3.19.1
Balance Sheets (Parenthetical) - $ / shares
Dec. 31, 2018
Dec. 31, 2017
Preferred stock, par value $ 0.001 $ 0.001
Preferred stock, authorized 0 1,867,886
Preferred stock, issued 0 1,574,508
Preferred stock, outstanding 0 1,574,508
Preferred Stock, Par or Stated Value Per Share $ 0.001 $ 0.001
Preferred stock, authorized 10,000,000 0
Preferred Stock, Shares Issued 0 0
Preferred Stock, Shares Outstanding 0 0
Class A Common Stock [Member]    
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized 220,000,000 30,004,760
Common stock, shares issued 7,528,741 24,000
Common stock, shares outstanding 7,528,741 24,000
Class B Common Stock [Member]    
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized 30,000,000 27,566,096
Common stock, shares issued 17,696,414 8,670,992
Common stock, shares outstanding 17,696,414 8,670,992
v3.19.1
Statements of Operations and Comprehensive Loss - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Income Statement [Abstract]    
Revenue $ 163,349 $ 126,242
Cost and operating expenses:    
Cost of revenue 11,678 7,745
Sales and marketing 140,743 109,473
Research and development 14,173 9,194
General and administrative 10,667 4,519
Total cost and operating expenses 177,261 130,931
Loss from operations (13,912) (4,689)
Other income (expense):    
Interest expense (199) (382)
Interest income 320  
Total other income (expense), net 121 (382)
Net loss and comprehensive loss (13,791) (5,071)
Accretion of redeemable convertible preferred stock to redemption value (37,415) (14,093)
Net loss attributable to common stockholders $ (51,206) $ (19,164)
Net loss per share attributable to common stockholders, basic and diluted $ (3.03) $ (2.18)
Weighted average common shares outstanding, basic and diluted 16,922,225 8,773,880
v3.19.1
Statements of Redeemable Convertible Preferred Stock and Stockholders Equity (Deficit) - USD ($)
$ in Thousands
Total
Series A, B and B-1 Redeemable Convertible Preferred Stock [Member]
Series A, B and B-1 Redeemable Convertible Preferred Stock [Member]
Series A Redeemable Preferred Stock [Member]
Series A, B and B-1 Redeemable Convertible Preferred Stock [Member]
Initial Public Offering (IPO) [Member]
Class A Common Stock [Member]
Class B Common Stock [Member]
Additional Paid-in Capital [Member]
Treasury Stock [Member]
Accumulated Deficit [Member]
Convertible preferred shares, beginning balance at Dec. 31, 2016   $ 36,942              
Convertible preferred shares, beginning balance, shares at Dec. 31, 2016   1,672,451              
Accretion of redeemable convertible preferred stock to redemption value $ (14,093) $ 14,093              
Conversion of redeemable convertible preferred stock to common stock     $ (98)            
Conversion of redeemable convertible preferred stock to common stock, shares     (97,943)            
Convertible preferred shares, ending balance at Dec. 31, 2017 $ 50,937 $ 50,973              
Convertible preferred shares, ending balance, shares at Dec. 31, 2017 1,574,508 1,574,508              
Beginning balance at Dec. 31, 2016 $ (25,658)         $ 9 $ 5,501   $ (31,168)
Beginning balance, shares at Dec. 31, 2016           8,848,976      
Issuance of common stock upon exercise of stock options 1,549           1,549    
Issuance of common stock upon exercise of stock options, shares           403,688      
Stock-based compensation expense 1,860           1,860    
Conversion of redeemable convertible preferred stock to common stock 98         $ 1 97    
Conversion of redeemable convertible preferred stock to common stock, shares           783,544      
Transfer of Class B common stock to Class A common stock, shares         24,000 (24,000)      
Accretion of redeemable convertible preferred stock to redemption value (14,093)           (7,759)   (6,334)
Repurchase of common stock (9,229)         $ (1) 1 $ (9,229)  
Repurchase of common stock, shares           1,341,216   1,341,216  
Repurchase of common stock, shares           (1,341,216)   (1,341,216)  
Retirement of treasury stock (9,229)           (483) $ 9,229 (8,746)
Retirement of treasury stock, shares               (1,341,216)  
Net loss (5,071)               (5,071)
Ending balance at Dec. 31, 2017 (50,544)         $ 9 766   (51,319)
Ending balance, shares at Dec. 31, 2017         24,000 8,670,992      
Accretion of redeemable convertible preferred stock to redemption value $ (37,415) $ 37,415              
Conversion of redeemable convertible preferred stock to common stock       $ (88,352)          
Conversion of redeemable convertible preferred stock to common stock, shares       (1,574,508)          
Convertible preferred shares, ending balance, shares at Dec. 31, 2018 0                
Issuance of common stock upon exercise of stock options $ 861           861    
Issuance of common stock upon exercise of stock options, shares 601,018       55,256 545,762      
Stock-based compensation expense $ 7,121           7,121    
Conversion of redeemable convertible preferred stock to common stock 88,352         $ 13 88,339    
Conversion of redeemable convertible preferred stock to common stock, shares           12,596,064      
Transfer of Class B common stock to Class A common stock         $ 4 $ (4)      
Transfer of Class B common stock to Class A common stock, shares         4,116,404 (4,116,404)      
Accretion of redeemable convertible preferred stock to redemption value (37,415)           (2,633)   (34,782)
Issuance of common stock upon IPO net of issuance costs of $3,713 48,600       $ 3   48,597    
Issuance of common stock upon IPO, shares         3,125,000        
Issuance of common stock upon vesting of restricted stock units         $ 1   (1)    
Issuance of common stock upon vesting of restricted stock units, shares         208,081        
Net loss (13,791)               (13,791)
Ending balance at Dec. 31, 2018 $ 43,184       $ 8 $ 18 $ 143,050   $ (99,892)
Ending balance, shares at Dec. 31, 2018         7,528,741 17,696,414      
v3.19.1
Statements of Redeemable Convertible Preferred Stock and Stockholders Equity (Deficit) (Parenthetical)
$ in Thousands
12 Months Ended
Dec. 31, 2018
USD ($)
Statement of Stockholders' Equity [Abstract]  
Issuance of common stock ,net of issuance costs $ 3,713
v3.19.1
Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Cash flows from operating activities:    
Net loss $ (13,791) $ (5,071)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization expense 1,341 1,360
Stock-based compensation expense 7,121 1,860
Noncash interest expense 14 20
Deferred rent 337 528
Changes in operating assets and liabilities:    
Accounts receivable (2,766) (2,478)
Prepaid expenses and other current assets (863) (8)
Other assets   (75)
Accounts payable 4,932 1,552
Accrued expenses and other current liabilities 1,324 469
Deferred revenue 454 171
Net cash used in operating activities (1,897) (1,672)
Cash flows from investing activities:    
Acquisition of property and equipment, including costs capitalized for development of internal-use software (3,668) (1,185)
Net cash used in investing activities (3,668) (1,185)
Cash flows from financing activities:    
Proceeds from initial public offering, net of underwriting discounts and commissions 52,313  
Proceeds from exercise of stock options 861 1,549
Repurchase of common stock   (9,229)
Proceeds from borrowings on line of credit 22,729 20,300
Repayments of borrowings on line of credit (24,729) (18,300)
Repayments of term loan (2,625) (1,500)
Payments of initial public offering costs (3,713)  
Net cash provided by (used in) financing activities 44,836 (7,180)
Net increase (decrease) in cash, cash equivalents and restricted cash 39,271 (10,037)
Cash, cash equivalents and restricted cash at beginning of period 2,613 12,650
Cash, cash equivalents and restricted cash at end of period 41,884 2,613
Supplemental disclosure of cash flow information    
Cash paid for interest 214 352
Supplemental disclosure of noncash investing and financing information:    
Conversion of convertible preferred stock to common stock 88,352 98
Conversion of Series B redeemable convertible preferred stock to Series B-1 redeemable convertible preferred stock   7,900
Retirement of treasury stock   9,229
Accretion of redeemable convertible preferred stock to redemption value $ 37,415 $ 14,093
v3.19.1
Nature of the Business and Basis of Presentation
12 Months Ended
Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Nature of the Business and Basis of Presentation

1. Nature of the Business and Basis of Presentation

EverQuote, Inc. (the “Company”) was incorporated in the state of Delaware in 2008. Through its internet websites, the Company operates an online marketplace for consumers shopping for auto, home and life insurance quotes. The Company generates revenue by selling consumer referrals to insurance provider customers, consisting of carriers and agents, and indirect distributors in the United States.

The Company is subject to a number of risks and uncertainties common to companies in similar industries and stages of development including, but not limited to, rapid technological changes, competition from substitute products and services from larger companies, protection of proprietary technology, customer concentration, patent litigation, the need to obtain additional financing to support growth and dependence on third parties and key individuals.

On July 2, 2018, the Company completed an initial public offering (“IPO”), in which it issued and sold 3,125,000 shares of Class A common stock at a public offering price of $18.00 per share, resulting in net proceeds to the Company of approximately $48.6 million after deducting underwriting discounts and commissions and other offering costs. Additionally, certain of the Company’s stockholders sold 1,562,500 shares of Class A common stock at the same public offering price of $18.00 per share. The Company did not receive any proceeds from the sale of shares by its stockholders. Upon closing of the IPO, the Company’s outstanding redeemable convertible preferred stock automatically converted into shares of Class B common stock (see Note 6).

The accompanying financial statements have been prepared on the basis of continuity of operations, realization of assets and the satisfaction of liabilities and commitments in the ordinary course of business. Since inception, the Company has incurred operating losses, including net losses of $13.8 million and $5.1 million for the years ended December 31, 2018 and 2017, respectively. As of December 31, 2018, the Company had an accumulated deficit of $99.9 million. The Company has primarily funded its operations through issuances of shares of redeemable convertible preferred stock and common stock, debt, including a revolving line of credit with Western Alliance Bank, cash flows from operations and proceeds from the Company’s IPO. As of April 1, 2019, the issuance date of the financial statements, the Company expects that its cash and cash equivalents will be sufficient to fund its operating expenses and capital expenditure requirements for at least the next 12 months from the issuance date of the financial statements, without considering available borrowings under the Company’s revolving line of credit.

The Company’s financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”).

The Company is an “emerging growth company,” as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and may remain an emerging growth company until the last day of the fiscal year following the fifth anniversary of the IPO, subject to specified conditions. The JOBS Act provides that an emerging growth company can take advantage of the extended transition period afforded by the JOBS Act for the implementation of new or revised accounting standards. The Company has elected not to “opt out” of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company will adopt the new or revised standard at the time private companies adopt the new or revised standard, provided that the Company continues to be an emerging growth company.

v3.19.1
Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2018
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, revenue recognition, the expensing and capitalization of website and software development costs, the valuation of stock-based awards and income taxes. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates, as there are changes in circumstances, facts and experience. Changes in estimate are recorded in periods in which they become known. Actual results may differ from those estimates or assumptions.

Restricted Cash

As of December 31, 2018 and 2017, restricted cash consisted of $0.3 million deposited in a separate restricted bank account as a security deposit for the Company’s corporate credit cards. Restricted cash accounts are classified within other assets.

Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less at the date of purchase to be cash equivalents.

Concentrations of Credit Risk and of Significant Customers

Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company maintains its cash and cash equivalents at two accredited financial institutions. The Company does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships.

The Company sells its consumer referrals to insurance provider customers, consisting of carriers and agents, and indirect distributors in the United States. For the year ended December 31, 2018, two customers represented 19% and 10% of total revenue. For the year ended December 31, 2017, one customer represented 20% of total revenue. As of December 31, 2018, two customers accounted for 12% and 11% of the accounts receivable balance. As of December 31, 2017, three customers accounted for 22%, 12% and 11% of the accounts receivable balance.

Deferred Financing Costs

The Company capitalizes lender, legal and other third-party fees that are directly associated with obtaining access to capital under credit facilities. Deferred financing costs incurred in connection with obtaining access to capital are recorded in prepaid expenses and other current assets and are amortized over the availability period or term of the credit facility. Deferred financing costs related to a recognized debt liability are recorded as a direct reduction of the carrying amount of the debt liability and amortized to interest expense on an effective interest basis over the repayment term.

 

Property and Equipment

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset as follows:

 

                 Estimated Useful Life             

Computer equipment

   3 years

Software

   3 years

Furniture and fixtures

   5 years

Leasehold improvements

   Shorter of lease term or
estimated useful
life

Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation and amortization are removed from the accounts and any resulting gain or loss is included in loss from operations on the statements of operations and comprehensive loss. Expenditures for repairs and maintenance are charged to expense as incurred.

Impairment of Long-Lived Assets

Long-lived assets consist primarily of property and equipment. Long-lived assets to be held and used are tested for recoverability whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Factors that the Company considers in deciding when to perform an impairment review include significant underperformance of the business in relation to expectations, significant negative industry or economic trends and significant changes or planned changes in the use of the assets. If an impairment review is performed to evaluate a long-lived asset group for recoverability, the Company compares forecasts of undiscounted cash flows expected to result from the use and eventual disposition of the long-lived asset group to its carrying value. An impairment loss would be recognized in loss from operations when estimated undiscounted future cash flows expected to result from the use of an asset group are less than its carrying amount. The impairment loss would be based on the excess of the carrying value of the impaired asset group over its fair value, determined based on discounted cash flows. The Company did not record any impairment losses on long-lived assets during the years ended December 31, 2018 or 2017.

Fair Value Measurements

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable:

 

   

Level 1—Quoted prices in active markets for identical assets or liabilities.

 

   

Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data.

 

   

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.

 

The Company’s cash equivalents of $22.7 million as of December 31, 2018, consisting of money market funds, are carried at fair value based on Level 1 inputs. The carrying values of the Company’s accounts receivable, accounts payable and accrued expenses and other current liabilities approximate their fair values due to the short-term nature of these assets and liabilities.

Classification and Accretion of Redeemable Convertible Preferred Stock

The Company classified redeemable convertible preferred stock outside of stockholders’ equity (deficit) because the shares contained certain redemption features that were not solely within the control of the Company. Costs incurred in connection with the issuance of each series of redeemable convertible preferred stock were recorded as a reduction of gross proceeds from issuance. The Company recognized changes in the redemption values of its outstanding redeemable convertible preferred stock immediately as they occurred and adjusted the carrying value of the redeemable convertible preferred stock to equal the redemption value at the end of each reporting period as if the end of each reporting period were the redemption date. Adjustments to the carrying values of the redeemable convertible preferred stock at each reporting date resulted in an increase or decrease to net income (loss) attributable to common stockholders.

Segment Information

The Company manages its operations as a single segment for the purposes of assessing performance and making operating decisions. The Company operates an online marketplace for consumers shopping for auto, home and life insurance quotes. All of the Company’s tangible assets are held in the United States.

Revenue Recognition

The Company derives its revenue by selling consumer referrals to its insurance provider customers, including insurance carriers and agents. The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 605, Revenue Recognition (“ASC 605”). Accordingly, revenue is recognized when all of the following criteria are met: persuasive evidence of an arrangement exists, services have been rendered, the seller’s price to the buyer is fixed or determinable and collectability is reasonably assured. The Company recognizes revenue from the sale of consumer referrals upon delivery of the referral. The Company records revenue from the sales of consumer referrals net of credits or other applicable allowances in the same period in which the related sales are recorded, based on the underlying contract terms.

Amounts received prior to satisfying the revenue recognition criteria listed above are recorded as deferred revenue in the accompanying balance sheets. Amounts expected to be recognized as revenue within 12 months of the balance sheet date are classified as current deferred revenue.

Research and Development

Research and development expenses consist primarily of personnel-related expenses (wages, fringe benefit costs and stock-based compensation expense) for product management and software development. Research and development costs are expensed as incurred, except for certain costs which are capitalized in connection with the development of the Company’s website and internal-use software.

Costs incurred in the preliminary and post-implementation stages of development are expensed as incurred. Once an application has reached the development stage, internal costs, if direct and incremental, are capitalized until the software is substantially complete and ready for its intended use. Capitalization ceases upon completion of all substantial testing performed to ensure the product is ready for its intended use. The Company also capitalizes costs related to specific upgrades and enhancements of its website and internal-use software when it is probable that the expenditures will result in additional functionality. Maintenance and training costs are expensed as incurred. Capitalized software costs are recorded as part of property and equipment and are amortized on a straight-line basis over an estimated useful life of three years.

 

Advertising Expense

Advertising expense consists of variable costs that are related to attracting consumers to the Company’s marketplace and generating consumer quote requests, increasing downloads of its social safe-driving mobile app, EverDrive, and promoting its marketplace to insurance carriers and agents. The Company expenses advertising costs as incurred and such costs are included in sales and marketing expense in the accompanying statements of operations and comprehensive loss. During the years ended December 31, 2018 and 2017, advertising expense totaled $117.3 million and $90.5 million, respectively.

Accounts Receivable

The Company provides credit to customers in the ordinary course of business and believes its credit policies are prudent and reflect industry practices and business risk. Management reviews accounts receivable on a periodic basis and reserves for receivables in the Company’s allowance for doubtful accounts on a specific identification basis when they are determined to be uncollectible. After the Company has exhausted all collection efforts, the outstanding receivable is written off against the allowance. The Company had no allowance for doubtful accounts as of December 31, 2018 and 2017, as the Company deemed all amounts to be collectible.

Stock-Based Compensation

The Company measures all stock-based awards granted to employees and directors based on the fair value on the date of grant using the Black-Scholes option-pricing model for options and the fair value of the Company’s common stock for restricted stock units. Compensation expense of those awards is recognized, net of estimated forfeitures, over the requisite service period, which is generally the vesting period of the respective award. The straight-line method of expense recognition is applied to all awards with service-only conditions, while the graded vesting method is applied to all grants with both service and performance conditions, commencing when achievement of the performance condition becomes probable. The Company measures the fair value of stock-based awards granted to non-employees on the date at which the related service is complete, generally the vesting date. Compensation expense is recognized over the period during which services are rendered by such non-employee consultants until completed. At the end of each financial reporting period prior to completion of the service, the fair value of these awards is remeasured using the then-current fair value of its common stock and updated assumption inputs in the Black-Scholes option-pricing model.

The Company classifies stock-based compensation expense in its statements of operations and comprehensive loss in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified.

Comprehensive Loss

Comprehensive loss includes net loss as well as other changes in stockholders’ equity (deficit) that result from transactions and economic events other than those with stockholders. For the years ended December 31, 2018 and 2017, there was no difference between net loss and comprehensive loss.

Net Income (Loss) per Share

Prior to the closing of its IPO, the Company followed the two-class method when computing net income (loss) per share, as the Company had issued shares that met the definition of participating securities. The two-classmethod determines net income (loss) per share for each class of common and participating securities according to dividends declared or accumulated and participation rights in undistributed earnings. The two-class method requires income available to common stockholders for the period to be allocated between common and participating securities based upon their respective rights to receive dividends as if all income for the period had been distributed. The Company’s redeemable convertible preferred stock contractually entitled the holders of such shares to participate in dividends but did not contractually require the holders of such shares to participate in losses of the Company. Accordingly, in periods in which the Company reported a net loss, such losses were not allocated to such participating securities, and as a result, basic and diluted net loss per share were the same.

 

Subsequent to the closing of its IPO, basic net income (loss) per common share is computed by dividing the net income (loss) by the weighted average number of shares of common stock outstanding for the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period, including potential dilutive common shares assuming the dilutive effect of outstanding stock options and unvested restricted stock units. For periods in which the Company reported a net loss, diluted net loss per common share is the same as basic net loss per common share, since dilutive common shares are not assumed to have been issued if their affect is anti-dilutive.

The Company has two classes of common stock outstanding: Class A common stock and Class B common stock. As more fully described in Note 7, the rights of the holders of Class A and Class B common stock are identical, except with respect to voting and conversion. Each share of Class B common stock is convertible into one share of Class A common stock at the option of the holder at any time. The Company allocates undistributed earnings attributable to common stock between the common stock classes on a one-to-one basis when computing net income (loss) per share. As a result, basic and diluted net income (loss) per share of Class A common stock and share of Class B common stock are equivalent.

Income Taxes

The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the financial statements or in the Company’s tax returns. Deferred tax assets and liabilities are determined on the basis of the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent it believes, based upon the weight of available evidence, that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is established through a charge to income tax expense. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected and considering prudent and feasible tax planning strategies.

The Company accounts for uncertainty in income taxes recognized in the financial statements by applying a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon external examination by the taxing authorities. If the tax position is deemed more-likely-than-not to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. The provision for income taxes includes the effects of any resulting tax reserves, or unrecognized tax benefits, that are considered appropriate as well as the related net interest and penalties. The Company’s policy is to record interest and penalties related to income taxes as part of the tax provision.

Recently Adopted Accounting Pronouncements

In May 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting(“ASU 2017-09”), which clarifies when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. ASU 2017-09 is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company adopted the standard prospectively as of January 1, 2018. The adoption of ASU 2017-09 had no net impact on the Company’s financial position, results of operations or cash flows.

In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230) (“ASU 2016-18”), which requires that amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. For public entities, ASU 2016-18 was effective for fiscal years beginning after December 15, 2017 and interim periods within those fiscal years. For non-public entities and emerging growth companies that choose to take advantage of the extended transition periods, the standard is effective for fiscal years beginning after December 15, 2018. Early adoption is permitted for all entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. As early adoption was permitted, the Company adopted this standard retrospectively as of December 31, 2018. Restricted cash is now included as a component of cash, cash equivalents and restricted cash on the Company’s statement of cash flows. Upon the adoption of ASU 2016-18, the amount of cash and cash equivalents previously presented on the statements of cash flows for the year ended December 31, 2017 increased by $0.3 million as of beginning and end of the year to reflect the inclusion of restricted cash in the amount reported for changes in cash, cash equivalents and restricted cash.

Recently Issued Accounting Pronouncements

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), and has since issued several additional amendments thereto, collectively referred to herein as ASC 606. ASC 606 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The new standards require entities to apportion consideration from contracts to performance obligations on a relative standalone selling price basis, based on a five-step model. Under ASC 606, revenue is recognized when a customer obtains control of a promised good or service and is recognized in an amount that reflects the consideration that the entity expects to receive in exchange for the good or service. In addition, ASC 606 provides guidance on accounting for certain revenue-related costs including costs associated with obtaining and fulfilling a contract. ASC 606 may be applied using either a full retrospective approach, under which all years included in the financial statements will be presented under the revised guidance, or a modified retrospective approach, under which financial statements will be prepared under the revised guidance for the year of adoption, but not for prior years. Under the latter method, entities will recognize a cumulative catch-up adjustment to the opening balance of retained earnings at the effective date for contracts that still require performance by the entity at the date of adoption. For public entities, the guidance was effective for annual periods beginning after December 15, 2017, including interim periods within those fiscal years. For non-public entities and emerging growth companies that choose to take advantage of the extended transition periods, the guidance is effective for annual periods beginning after December 15, 2018. The Company will adopt ASC 606 on January 1, 2019, in accordance with the non-public company requirements using the modified retrospective transition method. The Company has substantially completed its assessments of the new standard. The Company does not believe that the adoption of ASC 606 will have a material impact on its revenue recognition or its financial statements; however, the Company will continue to evaluate the impact that this guidance will have on its financial statements and related disclosures.

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), which sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract (i.e., lessees and lessors). The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. For public entities, the guidance is effective for annual reporting periods beginning after December 15, 2018 and for interim periods within those fiscal years. For non-public entities and emerging growth companies that choose to take advantage of the extended transition periods, the guidance is effective for annual reporting periods beginning after December 15, 2019. Early adoption is permitted. ASU 2016-02 initially required adoption using a modified retrospective approach, under which all years presented in the financial statements would be prepared under the revised guidance. In July 2018, the FASB issued ASU No. 2018-11, Leases (Topic 842), which added an optional transition method under which financial statements may be prepared under the revised guidance for the year of adoption, but not for prior years. Under the latter method, entities will recognize a cumulative catch-up adjustment to the opening balance of retained earnings in the period of adoption. The Company is planning to adopt ASU 2016-02 on January 1, 2020, in accordance with the non-public company requirements. The company is currently evaluating the method of adoption and the impact that the adoption of ASU 2016-02 will have on its financial statements. The Company expects that the adoption will result in the recognition of material right-of-use assets and lease liabilities on its balance sheet.

In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments (Topic 230) (“ASU 2016-15”), to address diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. For public entities, the standard was effective for annual periods beginning after December 15, 2017, including interim periods within those fiscal years. For non-public entities and emerging growth companies that choose to take advantage of the extended transition periods, the standard is effective for annual periods beginning after December 15, 2018. Early adoption is permitted for all entities. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period. The Company is currently planning to adopt ASU 2016-15 on January 1, 2019, in accordance with the non-public company requirements. The Company does not believe the adoption of this guidance will have a material impact on its financial statements.

In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”). ASU 2018-07 is intended to simplify aspects of share-based compensation issued to non-employees by making the guidance consistent with the accounting for employee share-based compensation. For public entities, ASU 2018-07 is required to be adopted for annual periods beginning after December 15, 2018, including interim periods within those fiscal years. For non-public entities and emerging growth companies that choose to take advantage of the extended transition periods, ASU 2018-07 is effective for annual periods beginning after December 15, 2019. Early adoption is permitted for all entities but no earlier than the Company’s adoption of ASU 2014-09. The Company is currently planning to adopt ASU 2018-07 on January 1, 2019 concurrent with the adoption of ASC 606. The Company does not believe that the adoption of ASU 2018-07 will have a material impact on its financial statements as of the date of adoption.

v3.19.1
Property and Equipment, Net
12 Months Ended
Dec. 31, 2018
Property, Plant and Equipment [Abstract]  
Property and Equipment, Net

3. Property and Equipment, Net

Property and equipment, net consisted of the following (in thousands):

 

     December 31,  
             2018                      2017          

Computer equipment

   $           2,459      $          1,917  

Software

     6,419        4,238  

Furniture and fixtures

     1,053        791  

Leasehold improvements

     818        466  
  

 

 

    

 

 

 
     10,749        7,412  

Less: Accumulated depreciation and amortization

     (6,268      (5,283
  

 

 

    

 

 

 
   $ 4,481      $ 2,129  
  

 

 

    

 

 

 

Depreciation and amortization expense was $1.3 million and $1.4 million for the years ended December 31, 2018 and 2017, respectively. The Company capitalized costs associated with the development of internal use software of $2.5 million and $0.7 million included in the Software line item above and recorded related amortization expense of $0.6 million and $0.5 million (included in depreciation and amortization expense) during the years ended December 31, 2018 and 2017, respectively. The remaining net book value of capitalized software costs was $2.9 million and $1.0 million as of December 31, 2018 and 2017, respectively.

v3.19.1
Accrued Expenses and Other Current Liabilities
12 Months Ended
Dec. 31, 2018
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities

4. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

 

     December 31,  
             2018                      2017          

Accrued employee compensation and benefits

   $           1,369      $            433  

Accrued advertising expenses

     919        721  

Other current liabilities

     811        621  
  

 

 

    

 

 

 
   $ 3,099      $ 1,775  
  

 

 

    

 

 

 
v3.19.1
Loan and Security Agreement
12 Months Ended
Dec. 31, 2018
Debt Disclosure [Abstract]  
Loan and Security Agreement

5. Loan and Security Agreement

As of December 31, 2017, the Company had outstanding borrowings under an amended Loan and Security Agreement including borrowings under a revolving line of credit and a term loan. The interest rate for the revolving line of credit was 5.0% as of December 31, 2017. The term loan was repayable in 36 equal monthly installments through August 2019 and accrued interest at an annual rate of 2.0% above the greater of 3.5% or the prime rate. The interest rate for the term loan was 6.5% as of December 31, 2017. Borrowings under the amended Loan and Security Agreement were collateralized by substantially all of the Company’s assets and property.

In March 2018, the Company executed the 2018 Loan and Security Modification Agreement (the “2018 Loan Modification”) to modify the amended Loan and Security Agreement to increase the revolving line of credit from $6.0 million to $11.0 million, extend the maturity date of the revolving line of credit to March 2020 and eliminate the term loan. Pursuant to the 2018 Loan Modification, borrowings under the revolving line of credit cannot exceed 80% of eligible accounts receivable balances and bear interest at one-half percent (0.5%) above the greater of 4.25% or the prime rate. Borrowings are collateralized by substantially all of the Company’s assets and property. The terms of the 2018 Loan Modification required that the existing outstanding term loan outstanding under the amended Loan and Security Agreement be repaid. Accordingly, on March 27, 2018, the Company used $2.3 million of proceeds from the revolving line of credit to repay all amounts then due on the term loan.

Under the 2018 Loan Modification, the Company is subject to specified affirmative and negative covenants until maturity. These covenants include limitations on the Company’s ability to incur additional indebtedness and engage in certain fundamental business transactions, such as mergers or acquisitions. In addition, pursuant to the 2018 Loan Modification, the Company is required to maintain a financial performance covenant: a minimum asset coverage ratio of 1.5 to 1, calculated as the sum of unrestricted cash and qualified accounts receivable divided by borrowings outstanding under the revolving line of credit. Events which would meet the criteria of a default under the 2018 Loan Modification include failure to make payments when due, insolvency events, failure to comply with covenants or material adverse events with respect to the Company. As of December 31, 2018, the Company was in compliance with all covenants related to the revolving line of credit. There can be no guarantee that these covenants will be met in the future, and if not met, that waivers will be obtained.

As of December 31, 2018, the Company had no amounts outstanding on the revolving line of credit and, $11.0 million was available for borrowing.

v3.19.1
Redeemable Convertible Preferred Stock
12 Months Ended
Dec. 31, 2018
Temporary Equity Disclosure [Abstract]  
Redeemable Convertible Preferred Stock

6. Redeemable Convertible Preferred Stock

The Company had issued Series A redeemable convertible preferred stock (the “Series A Preferred Stock”), Series B redeemable convertible preferred stock (the “Series B Preferred Stock”) and Series B-1 redeemable convertible preferred stock (the “Series B-1 Preferred Stock”). The Series A Preferred Stock, the Series B Preferred Stock and the Series B-1 Preferred Stock are collectively referred to as the “Preferred Stock.”

In February 2017, holders of 97,943 shares of Series A Preferred Stock converted their shares to 783,544 shares of common stock. No additional consideration was paid or received by the Company in connection with these conversions. In April 2017, the Company exchanged 132,749 shares of Series B Preferred Stock for an equal number of shares of Series B-1 Preferred Stock. No additional consideration was paid or received by the Company in connection with this exchange. The shares of Series B-1 Preferred Stock had all the same rights and preferences as the Series B Preferred Stock, with the exception of the Series B-1 Preferred Stock liquidation preference.

As of December 31, 2017, the Preferred Stock consisted of the following (in thousands, except share amounts):

 

     Preferred Stock
Authorized
     Preferred Stock
Issued and
Outstanding
     Carrying Value      Liquidation
Preference
     Common Stock
Issuable Upon
Conversion
 

Series A Preferred Stock

           1,265,100                971,722      $ 972      $ 972        7,773,776  

Series B Preferred Stock

     470,037        470,037        38,961        27,972        3,760,296  

Series B-1 Preferred Stock

     132,749        132,749                11,004              7,900            1,061,992  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 
     1,867,886        1,574,508      $ 50,937      $ 36,844        12,596,064  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

During the years ended December 31, 2018 and 2017, the Company recorded adjustments of $37.4 million and $14.1 million, respectively, to the carrying value of Series B and B-1 Preferred Stock, with corresponding offsets to additional paid-in capital and accumulated deficit representing the change in the redemption value from December 31, 2017 and 2016, respectively.

Upon the closing of the Company’s IPO in July 2018, all 1,574,508 shares of the Company’s then-outstanding Preferred Stock automatically converted into an aggregate of 12,596,064 shares of the Company’s Class B common stock. Upon conversion of the redeemable convertible preferred stock, the Company reclassified the carrying value of the Preferred Stock to common stock and additional paid-in capital.

v3.19.1
Equity
12 Months Ended
Dec. 31, 2018
Equity [Abstract]  
Equity

7. Equity

On June 15, 2018, the Company effected an eight-for-one forward stock split of its issued and outstanding shares of common stock and a proportional adjustment to the existing conversion ratios for each series of the Company’s Preferred Stock. Accordingly, all share and per share amounts for all periods presented in the accompanying financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect this stock split and adjustment of the preferred stock conversion ratios. In connection with the stock split, the Company effected an increase in the number of authorized common shares to 57,570,856 shares.

On July 2, 2018, the Company completed its IPO, in which it issued and sold 3,125,000 shares of Class A common stock at a public offering price of $18.00 per share, resulting in net proceeds to the Company of approximately $48.6 million after deducting underwriting discounts and commissions and other offering costs. Upon closing of the IPO, the Company’s authorized shares of common stock were increased to 220,000,000 shares of Class A common stock and 30,000,000 shares of Class B common stock. The Company also authorized 10,000,000 shares of undesignated preferred stock.

 

Each share of Class A common stock entitles the holder to one vote for each share on all matters submitted to a vote of the Company’s stockholders at all meetings of stockholders and written actions in lieu of meetings. Each share of Class B common stock entitles the holder to ten votes for each share on all matters submitted to a vote of the Company’s stockholders at all meetings of stockholders and written actions in lieu of meetings.

Holders of both classes of common stock are entitled to receive dividends, when and if declared by the board of directors.

Each share of Class B common stock is convertible into one share of Class A common stock at the option of the holder at any time. Automatic conversion shall occur upon the occurrence of a transfer of such share of Class B common stock or at the date and time, or the occurrence of an event, specified by a vote or written consent of the holders of a majority of the voting power of the then outstanding shares of Class B common stock. A transfer is described as a sale, assignment, transfer, conveyance, hypothecation or disposition of such share or any legal or beneficial interest in such share other than certain permitted transfers as described in the Restated Certificate of Incorporation, including a transfer to a holder of Preferred Stock. Each share of Class B common stock held by a stockholder shall automatically convert into one fully paid and non-assessable share of Class A common stock nine months after the death or incapacity of the holder of such Class B common stock.

During the years ended December 31, 2018 and 2017, 4,116,404 shares and 24,000 shares, respectively, of Class B common stock were automatically converted to 4,116,404 shares and 24,000 shares, respectively of Class A common stock pursuant to transfers as described above. No additional consideration was paid or received by the Company in connection with these exchanges.

During the year ended December 31, 2017, the Company repurchased 1,341,216 shares of its common stock at a price of $6.89 per share for a total cost of $9.2 million. The repurchases were pursuant to a tender offer made by the Company to its stockholders, including employee stockholders. The price paid by the Company at the settlement date of each tender was the estimated fair value of the Company’s common stock at such settlement date. The Company immediately retired all outstanding treasury shares after the repurchase of common stock.

Acquisitions of treasury stock have been recorded at cost. Treasury stock held was reported as a deduction from stockholders’ deficit. When the treasury stock was retired, the carrying value of the treasury stock was allocated between additional paid-in capital and retained earnings. The portion allocated to additional paid-in capital was limited to the sum of (i) all additional paid-in capital arising from previous retirements and net gains on sales of treasury stock of the same issue and (ii) the pro rata portion of additional paid-in capital and voluntary transfers of retained earnings on the same issue. To date, the Company has not reissued any treasury stock.

v3.19.1
Stock-Based Compensation
12 Months Ended
Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Stock-Based Compensation

8. Stock-Based Compensation

The Company’s 2008 Stock Incentive Plan, as amended (the “2008 Plan”), provided for the Company to issue equity awards to employees, consultants, advisors and directors. Under the 2008 Plan, the Company could grant stock-based incentive awards, including incentive or nonqualified stock options and restricted stock units, as determined by the board of directors.

The total number of shares of common stock that could have been issued under the 2008 Plan was 8,440,712 shares. Upon effectiveness of the Company’s 2018 Equity Incentive Plan, (the “2018 Plan” and, together with the 2008 Plan, the “Plans”) on June 27, 2018, the remaining 583,056 shares that were available for grant under the 2008 Plan became available for grant under the 2018 Plan and no future grants will be made under the 2008 Plan. Additionally, shares underlying awards under the 2008 Plan that expire, terminate or are otherwise surrendered, canceled, forfeited or repurchased by the Company at their original issuance price pursuant to a contractual repurchase right (subject, in the case of incentive stock options, to any limitations of the Internal Revenue Code) will be available for future grants under the 2018 Plan.

 

Shares of common stock issued upon exercise of stock options granted prior to September 8, 2017 will be issued as either Class A common stock or Class B common stock. Shares of common stock issued upon exercise of stock options granted after September 8, 2017 will be issued as Class A common stock.

2018 Equity Incentive Plan

On June 14, 2018, the Company’s board of directors adopted and its stockholders approved the 2018 Plan, which became effective on June 27, 2018. The 2018 Plan provides for the grant of incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock awards, restricted stock units, and other stock-based awards. The number of shares initially reserved for issuance under the 2018 Plan is the sum of 2,149,480 shares of Class A common stock, plus the number of shares (up to 5,028,832 shares) equal to the sum of (i) the 583,056 shares of Class A common stock and Class B common stock that were available for grant under the 2008 Plan upon the effectiveness of the 2018 Plan and (ii) the number of shares of Class A common stock and Class B common stock subject to outstanding awards under the 2008 Plan that expire, terminate or are otherwise surrendered, canceled, forfeited or repurchased by the Company at their original issuance price pursuant to a contractual repurchase right (subject, in the case of incentive stock options, to any limitations of the Internal Revenue Code). The number of shares of Class A common stock that may be issued under the 2018 Plan will automatically increase on the first day of each fiscal year, beginning with the fiscal year ending December 31, 2019 and continuing for each fiscal year until, and including, the fiscal year ending December 31, 2028, equal to the least of (i) 2,500,000 shares of Class A common stock; (ii) 5% of the sum of the number of shares of Class A common stock and Class B common stock outstanding on the first day of such fiscal year; and (iii) an amount determined by the Company’s board of directors. The shares of common stock underlying any awards that are forfeited, canceled, held back upon exercise or settlement of an award to satisfy the exercise price or tax withholding, repurchased or are otherwise terminated by the Company under the 2018 Plan will be added back to the shares of common stock available for issuance under the 2018 Plan. As of December 31, 2018, 583,082 shares remain available for future grants under the 2018 Plan. The number of authorized shares reserved for issuance under the 2018 Plan was increased by 1,261,257 shares effective as of January 1, 2019 in accordance with the provisions of the 2018 Plan described above.

Options and restricted stock units granted under the Plans vest over periods determined by the board of directors. Options granted under the Plans expire no longer than ten years from the date of the grant. The exercise price for stock options granted is not less than the fair value of common shares as determined by the board of directors as of the date of grant. Prior to the Company’s IPO, the Company’s board of directors valued the Company’s common stock, taking into consideration its most recently available valuation of common stock performed by third parties as well as additional factors which may have changed since the date of the most recent contemporaneous valuation through the date of grant. Subsequent to the IPO, the fair value of the Company’s Class A common stock is based on quoted market prices.

Stock Option Valuation

The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The Company, historically, has been a private company and lacks company-specific historical and implied volatility information. Therefore, the Company estimates its expected stock volatility based on the historical volatility of its publicly traded set of peer companies and expects to continue to do so until such time as it has adequate historical data regarding the volatility of its own traded stock price. The expected term of the Company’s stock options has been determined utilizing the “simplified” method for awards that qualify as “plain-vanilla” options. The expected term of stock options granted to non-employees is equal to the contractual term of the option award. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. Expected dividend yield is based on the fact that the Company has never paid cash dividends and does not expect to pay any cash dividends in the foreseeable future. The relevant data used to determine the value of the stock option grants for employees and directors for the years ended December 31, 2018 and 2017 is as follows, presented on a weighted-average basis:

 

     Year Ended December 31,  
                     2018                                      2017                   

Risk-free interest rate

     2.79     2.03

Expected volatility

     49.66     47.00

Expected dividend yield

     0     0

Expected term (in years)

     5.73       6.08  

Stock Option Activity

The following table summarizes the Company’s option activity since December 31, 2017:

 

         Number of Shares         Weighted
Average
Exercise
Price
     Weighted
Average
Remaining
Contractual
Term
     Aggregate
Intrinsic
Value
 
                  (in years)      (in thousands)  

Outstanding as of December 31, 2017

                     3,535,560     $             4.74        7.30      $             8,895  

Granted

     1,342,840       10.40        

Exercised

     (601,018     1.43        

Forfeited

     (507,296     7.51        
  

 

 

         

Outstanding as of December 31, 2018

     3,770,086     $ 6.91        7.44      $ 1,956  
  

 

 

         

Vested and expected to vest as of December 31, 2018

     3,436,473     $ 6.70        7.34      $ 1,938  
  

 

 

         

Options exercisable as of December 31, 2018

     1,910,882     $ 4.90        6.36      $ 1,938  
  

 

 

         

As of December 31, 2018, outstanding options of 1,383,428 were for the purchase of Class A common stock and outstanding options of 2,386,658 were for the purchase of either Class A common stock or Class B common stock.

The aggregate intrinsic value of stock 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 stock options that had strike prices lower than the fair value of the Company’s common stock.

The aggregate intrinsic value of options exercised during the years ended December 31, 2018 and 2017 was $1.7 million and $1.4 million, respectively. The weighted average grant-date fair value of awards granted to employees and directors during the years ended December 31, 2018 and 2017 was $5.09 per share and $3.28 per share, respectively.

Restricted Stock Units

The following table summarizes the Company’s RSU activity since December 31, 2017:

 

         Number of Shares         Weighted Average
    Grant-Date Fair Value    
 

Unvested balance December 31, 2017

     242,496     $                             6.90  

Granted

     2,378,578       16.76  

Vested

     (208,081     14.40  

Forfeited

     (3,100     14.75  
  

 

 

   

Unvested balance December 31, 2018

                     2,409,893     $ 15.98  
  

 

 

   

 

The unvested balance includes 129,750 RSUs with a grant-date fair value of $2.3 million that contain service-based and performance-based vesting conditions for which performance has been deemed not probable and therefore the Company has not yet recorded expense. The RSUs vest in three equal annual installments upon the achievement of certain Company-specific goals in each of the next three years.

Stock-Based Compensation

Stock-based compensation expense for the year ended December 31, 2018 includes $1.7 million of stock-based compensation expense related to performance-based RSU grants for which achievement of the performance condition was deemed to be probable during the year ended December 31, 2018. The Company recorded stock-based compensation expense in the following expense categories of its statements of operations and comprehensive loss (in thousands):

 

     Year Ended December 31,  
                     2018                                       2017                   

Cost of revenue

   $ 42      $ 27  

Sales and marketing

     1,955        789  

Research and development

     2,011        467  

General and administrative

     3,113        577  
  

 

 

    

 

 

 
   $                     7,121      $                     1,860  
  

 

 

    

 

 

 

As of December 31, 2018, net unrecognized compensation expense related to unvested options was $7.7 million, which is expected to be recognized over a weighted average period of 3.2 years. As of December 31, 2018, net unrecognized compensation expense related to unvested RSUs was $32.5 million, which is expected to be recognized over a weighted average period of 5.5 years.

v3.19.1
Income Taxes
12 Months Ended
Dec. 31, 2018
Income Tax Disclosure [Abstract]  
Income Taxes

9. Income Taxes

2017 U.S. Tax Reform

On December 22, 2017, the Tax Cuts and Jobs Act (the “TCJA”) was signed into United States law. The TCJA includes a number of changes to existing tax law, including, among other things, a permanent reduction in the federal corporate income tax rate from 35% to 21%, effective as of January 1, 2018, as well as a limitation of the deduction for net operating losses to 80% of annual taxable income and the elimination of net operating loss carrybacks, in each case, for the Company’s losses arising in taxable years beginning after December 31, 2017 (though any such net operating losses may be carried forward indefinitely). The federal tax rate change resulted in a reduction of the Company’s deferred tax assets and liabilities, and a corresponding reduction to its valuation allowance. As a result, no income tax expense or benefit was recognized as of the enactment date of the TCJA. The other provisions of the TCJA did not have a material impact on the financial statements.

 

Income Taxes

The Company had no income tax expense for the years ended December 31, 2018 or 2017. The Company has no foreign operations and therefore, has not provided for any foreign taxes. A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows:

 

     Year Ended December 31,  
     2018     2017  

Federal statutory income tax rate

     21.0   %      34.0   % 

State taxes, net of federal benefit

     6.1       3.0  

Federal and state research and development tax credits

     9.6       13.7  

Nondeductible items

     (0.8     (1.7

2017 TCJA

           (26.9

Stock-based compensation

     4.4       (2.6

Other

     0.2       0.3  

Change in valuation allowance

     (40.5     (19.8
  

 

 

   

 

 

 

Effective income tax rate

                         —   %                          —   % 
  

 

 

   

 

 

 

Net deferred tax assets as of December 31, 2018 and 2017 consisted of the following (in thousands):

 

     December 31,  
     2018      2017  

Deferred tax assets:

     

Net operating loss carryforwards

   $ 5,691      $ 2,363  

Research and development tax credit carryforwards

     3,772        2,501  

Accrued expenses and other current liabilities

     501        392  

Intangible assets

     38        42  

Property and equipment

     150        111  

Stock-based compensation

     1,479        265  

Other

     382        259  
  

 

 

    

 

 

 

Total deferred tax assets

     12,013        5,933  

Valuation allowance

     (11,257      (5,677
  

 

 

    

 

 

 

Net deferred tax assets

     756        256  
  

 

 

    

 

 

 

Deferred tax liabilities:

     

Capitalized software development costs

     (756      (256
  

 

 

    

 

 

 

Deferred tax liabilities

     (756      (256
  

 

 

    

 

 

 

Net deferred tax assets and liabilities

   $                 —      $                 —  
  

 

 

    

 

 

 

As of December 31, 2018, the Company had federal net operating loss carryforwards of $21.6 million, which may be available to offset future taxable income, of which $9.0 million of the total net operating loss carryforwards expire at various dates beginning in 2029, while the remaining $12.6 million do not expire but are limited in their usage to an annual deduction equal to 80% of annual taxable income. As of December 31, 2018, the Company had state net operating loss carryforwards of $18.2 million, which may be available to offset future taxable income and expire at various dates beginning in 2027. As of December 31, 2018, the Company also had federal and state research and development tax credit carryforwards of $2.7 million and $1.4 million, respectively, which may be available to reduce future tax liabilities and expire at various dates beginning in 2030 and 2029, respectively.

 

Utilization of the U.S. federal and state net operating loss carryforwards and research and development tax credit carryforwards may be subject to a substantial annual limitation under Section 382 and Section 383 of the Internal Revenue Code of 1986, and corresponding provisions of state law, due to ownership changes that have occurred previously or that could occur in the future. These ownership changes may limit the amount of carryforwards that can be utilized annually to offset future taxable income and tax liabilities. In general, an ownership change, as defined by Section 382, results from transactions increasing the ownership of certain stockholders or public groups in the stock of a corporation by more than 50% over a three-year period. The Company has not conducted a study to assess whether a change of control has occurred or whether there have been multiple changes of control since inception due to the significant complexity and cost associated with such a study. If the Company has experienced a change of control, as defined by Section 382, at any time since inception, utilization of the net operating loss carryforwards or research and development tax credit carryforwards may be subject to an annual limitation, which is determined by first multiplying the value of the Company’s stock at the time of the ownership change by the applicable long-term tax-exempt rate, and then could be subject to additional adjustments, as required. Any limitation may result in expiration of a portion of the net operating loss carryforwards or research and development tax credit carryforwards before utilization.

The Company has evaluated the positive and negative evidence bearing upon its ability to realize the deferred tax assets, which are comprised primarily of net operating loss carryforwards and research and development tax credit carryforwards. Management has considered the Company’s history of cumulative net losses incurred since inception, estimated future taxable income and prudent and feasible tax planning strategies and has concluded that it is more likely than not that the Company will not realize the benefits of federal and state deferred tax assets. Accordingly, a full valuation allowance has been established against the net deferred tax assets as of December 31, 2018 and 2017. The Company reevaluates the positive and negative evidence at each reporting period.

The change in the valuation allowance for deferred tax assets during the year ended December 31, 2018 related primarily to an increase in net operating loss carryforwards, research and development tax credit carryforwards and stock-based compensation expense. The change in the valuation allowance during the year ended December 31, 2017 related primarily to an increase in net operating loss carryforwards and research and development tax credit carryforwards, which was partially offset by a decrease in deferred tax assets resulting from the change in our federal tax rate from 34% to 21%, effective January 1, 2018. The changes in the valuation allowance for 2018 and 2017 were as follows (in thousands):

 

     Year Ended December 31,  
     2018      2017  

Valuation allowance as of beginning of year

   $ 5,677      $ 3,795  

Increases recorded to accumulated deficit (adoption of ASU 2016-09)

            876  

Decreases recorded as a benefit to income tax provision

            (1,368

Increases recorded to tax provision

     5,580        2,374  
  

 

 

    

 

 

 

Valuation allowance as of end of year

   $             11,257      $             5,677  
  

 

 

    

 

 

 

The Company assesses the uncertainty in its income tax positions to determine whether a tax position of the Company is more likely than not to be sustained upon examination, including resolution of any related appeals of litigation processes, based on the technical merits of the position. For tax positions meeting the more-likely-than-not threshold, the tax amount recognized in the financial statements is reduced by the largest benefit that has a greater than fifty percent likelihood of being realized upon the ultimate settlement with the relevant taxing authority. No reserve for uncertain tax positions or related interest and penalties has been recorded at December 31, 2018 and 2017.

The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by federal and state jurisdictions, where applicable. There are currently no pending tax examinations. The Company is open to future tax examination under statute from 2015 to the present, however, carryforward attributes that were generated prior to January 1, 2015 may still be adjusted upon examination by federal, state or local tax authorities if they either have been or will be used in a future period.

v3.19.1
Commitments and Contingencies
12 Months Ended
Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

10. Commitments and Contingencies

Operating Leases

The Company leases office space in Cambridge, Massachusetts under a non-cancelable operating lease that expires in September 2024. In September 2018, the Company amended its existing lease agreement to lease additional space, which commenced in March 2019 and expires in September 2024. The Company also leases office space in Woburn, Massachusetts under a non-cancelable operating lease that expires in January 2022.

Lease incentives, payment escalations and rent holidays specified in the lease agreements are accrued or deferred as appropriate such that rent expense per square foot is recognized on a straight-line basis over the terms of occupancy. As of December 31, 2018 and 2017, the Company had a deferred rent liability of $1.2 million and $0.9 million, respectively. In April 2017, the Company entered into a sublease agreement with a subtenant for 7,735 square feet of general office space. The sublease terminated in June 2018. The Company recognized $0.3 million under the sublease as a reduction in rent expense in the statements of operations and comprehensive loss for each of the years ended December 31, 2018 and 2017. During the years ended December 31, 2018 and 2017, the Company recorded rent expense of $2.1 million and $1.7 million, respectively.

As of December 31, 2018 and 2017, the Company maintained security deposits of $0.4 million with the landlords of its leases, which amounts are included in other assets on the Company’s balance sheet.

Future minimum lease payments under the operating leases as of December 31, 2018 are as follows (in thousands):

 

Year Ending December 31,

      

2019

   $ 2,243  

2020

     2,573  

2021

     2,659  

2022

     2,502  

2023

     2,534  

Thereafter

     1,922  
  

 

 

 
   $                             14,433  
  

 

 

 

Indemnification Agreements

In the normal course of business, the Company may provide indemnification of varying scope and terms to third parties and enters into commitments and guarantees (“Agreements”) under which it may be required to make payments. The duration of these Agreements varies, and in certain cases, is indefinite. Furthermore, many of these Agreements do not limit the Company’s maximum potential payment exposure.

In addition, the Company has entered into indemnification agreements with members of its board of directors and executive officers that will require the Company, among other things, to indemnify them against certain liabilities that may arise by reason of their status or service as directors or officers.

Through December 31, 2018 and 2017, the Company has not incurred any material costs as a result of such indemnifications. The Company does not believe that the outcome of any claims under indemnification arrangements will have a material effect on its financial position, results of operations or cash flows, and it has not accrued any liabilities related to such obligations in its financial statements as of December 31, 2018 and 2017, respectively.

 

Legal Proceedings

On February 15, 2019, Sean F. Townsend, a purported holder of the Company’s common stock, filed a civil action in the Supreme Court for the State of New York against the Company, the Company’s chief executive officer, chief financial officer, general counsel, the Company’s directors, and the Company’s underwriters for its IPO, captioned Townsend v. EverQuote, Inc. et al., Index No. 650997-2019. On February 26, 2019, Mark Townsend, a second purported holder of the Company’s common stock, filed an identical civil action in the Supreme Court for the State of New York against the same defendants, captioned Townsend v. EverQuote, Inc. et al., Index No. 651177-2019. The plaintiffs allege claims for violations of Sections 11, 12(a), and 15 of the Securities Act of 1933, on behalf of a purported class of all persons or entities who purchased or otherwise acquired the Company’s common stock pursuant or traceable to the Registration Statement issued in connection with its IPO. Those claims generally challenge as false or misleading certain of the Company’s disclosures about its quote request volume. The plaintiffs seek, on behalf of themselves and the purported class, damages, costs and expenses of litigation, and rescission, disgorgement, or other equitable relief. The Company and the individual defendants intend to deny any liability or wrongdoing and to vigorously defend all claims asserted.

The Company, from time to time, is subject to legal proceedings and claims that arise in the normal course of its business. In the opinion of management, the amount of ultimate liability with respect to any such actions should not have a material adverse effect on the Company’s results of operations of financial position. As of December 31, 2018 and 2017, the Company does not have any contingency reserves established for any litigation liabilities.

v3.19.1
Net Loss Per Share
12 Months Ended
Dec. 31, 2018
Earnings Per Share [Abstract]  
Net Loss Per Share

11. Net Loss per Share

The Company has two classes of common stock. The rights of the holders of Class A and Class B common stock are identical, except with respect to voting and conversion. As a result, basic and diluted net income (loss) per share of Class A common stock and share of Class B common stock are equivalent. Basic and diluted net loss per share attributable to common stockholders was calculated as follows (in thousands, except share and per share amounts):

 

     Year Ended December 31,  
     2018      2017  

Numerator:

     

Net loss

   $ (13,791    $ (5,071

Accretion of redeemable convertible preferred stock to redemption value

     (37,415      (14,093
  

 

 

    

 

 

 

Net loss attributable to common stockholders

   $ (51,206    $ (19,164
  

 

 

    

 

 

 

Denominator:

     

Weighted average common shares outstanding,
basic and diluted

             16,922,225                8,773,880  
  

 

 

    

 

 

 

Net loss per share attributable to common stockholders,
basic and diluted

   $ (3.03    $ (2.18
  

 

 

    

 

 

 

The Company’s potentially dilutive securities have been excluded from the computation of diluted net loss per share as the effect would be to reduce the net loss per share attributable to common stockholders. Therefore, the weighted average number of common shares outstanding used to calculate both basic and diluted net loss per share attributable to common stockholders is the same.

 

The Company excluded the following potential common shares, presented based on amounts outstanding at each period end, from the computation of diluted net loss per share attributable to common stockholders for the periods indicated because including them would have had an anti-dilutive effect:

 

     December 31,  
     2018      2017  

Redeemable convertible preferred stock (as converted to common stock)

            12,596,064  

Options to purchase common stock

     3,770,086        3,535,560  

Unvested restricted stock units

     2,409,893        242,496  
  

 

 

    

 

 

 
                   6,179,979                    16,374,120  
  

 

 

    

 

 

 
v3.19.1
Retirement Plan
12 Months Ended
Dec. 31, 2018
Retirement Benefits [Abstract]  
Retirement Plan

12. Retirement Plan

The Company has established a defined-contribution plan under Section 401(k) of the Internal Revenue Code (the “401(k) Plan”). The 401(k) Plan covers all employees who meet defined minimum age and service requirements, and allows participants to defer a portion of their annual compensation on a pre-tax basis. As currently established, the Company is not required to make any contributions to the 401(k) Plan. The Company contributed $0.4 million and $0.2 million during the years ended December 31, 2018 and 2017, respectively.

v3.19.1
Related Party Transactions
12 Months Ended
Dec. 31, 2018
Related Party Transactions [Abstract]  
Related Party Transactions

13. Related Party Transactions

The Company has, in the ordinary course of business, entered into arrangements with other companies who have shareholders in common with the Company. Pursuant to these arrangements, related-party affiliates receive payments for providing website visitor referrals and to a lesser extent a small amount of office space. During the years ended December 31, 2018 and 2017, the Company recorded expense of $8.2 million and $9.1 million, respectively, related to these arrangements. During the years ended December 31, 2018 and 2017, the Company paid $8.7 million and $8.6 million, respectively, related to these arrangements. As of December 31, 2018 and 2017, amounts due to related-party affiliates totaled $1.0 million and $1.6 million, respectively, which were included in accounts payable on the balance sheets.

v3.19.1
Selected Quarterly Financial Data (Unaudited)
12 Months Ended
Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]  
Selected Quarterly Financial Data (Unaudited)
14.

Selected Quarterly Financial Data (Unaudited)

The following information has been derived from unaudited financial statements that, in the opinion of management, include all recurring adjustments necessary for a fair statement of such information. (in thousands except per share data):

 

    Three Months Ended  
    Dec 31,
2018
    Sep 30,
2018
    Jun 30,
2018
    Mar 31,
2018
    Dec 31,
2017
    Sep 30,
2017
    Jun 30,
2017
    Mar 31,
2017
 

Statements of Operations Data:

               

Revenue

  $ 39,779     $ 41,748     $ 41,092     $ 40,730     $ 32,377     $ 32,096     $ 30,017     $ 31,752  

Cost of revenue

    3,075       3,115       2,873       2,615       2,236       1,889       1,884       1,736  

Loss from operations(1)

    (7,114     (3,936     (1,627     (1,235     (539     (1,019     (1,580     (1,551

Net loss(1)

    (6,925     (3,808     (1,730     (1,328     (653     (1,135     (1,665     (1,618

Net loss attributable to common stockholders(1)

    (6,925     (3,808     (28,132     (12,341     (2,498     (604     (2,660     (13,402

Basic and diluted net loss attributable to common stockholders per share(1):

  $ (0.28   $ (0.15   $ (3.10   $ (1.42   $ (0.29   $ (0.07   $ (0.31   $ (1.45

 

  (1)

The Company’s statements of operations were impacted in the third and fourth quarter of 2018 by the recognition of $0.6 million and $1.1 million of stock-based compensation expense, respectively, related to performance-based RSU grants for which achievement of the performance condition became probable. The amount recorded in the fourth quarter of 2018 included an out-of-period adjustment of $0.8 million to correct an error in the expense recognition for the performance-based RSU grants from the third quarter of 2018. The Company does not consider the out-of-period adjustment to be material to the current or the previously issued financial statements.

v3.19.1
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2018
Accounting Policies [Abstract]  
Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, revenue recognition, the expensing and capitalization of website and software development costs, the valuation of stock-based awards and income taxes. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates, as there are changes in circumstances, facts and experience. Changes in estimate are recorded in periods in which they become known. Actual results may differ from those estimates or assumptions.

Restricted Cash

Restricted Cash

As of December 31, 2018 and 2017, restricted cash consisted of $0.3 million deposited in a separate restricted bank account as a security deposit for the Company’s corporate credit cards. Restricted cash accounts are classified within other assets.

Cash Equivalents

Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less at the date of purchase to be cash equivalents.

Concentrations of Credit Risk and of Significant Customers

Concentrations of Credit Risk and of Significant Customers

Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company maintains its cash and cash equivalents at two accredited financial institutions. The Company does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships.

The Company sells its consumer referrals to insurance provider customers, consisting of carriers and agents, and indirect distributors in the United States. For the year ended December 31, 2018, two customers represented 19% and 10% of total revenue. For the year ended December 31, 2017, one customer represented 20% of total revenue. As of December 31, 2018, two customers accounted for 12% and 11% of the accounts receivable balance. As of December 31, 2017, three customers accounted for 22%, 12% and 11% of the accounts receivable balance.

Deferred Financing Costs

Deferred Financing Costs

The Company capitalizes lender, legal and other third-party fees that are directly associated with obtaining access to capital under credit facilities. Deferred financing costs incurred in connection with obtaining access to capital are recorded in prepaid expenses and other current assets and are amortized over the availability period or term of the credit facility. Deferred financing costs related to a recognized debt liability are recorded as a direct reduction of the carrying amount of the debt liability and amortized to interest expense on an effective interest basis over the repayment term.

Property and Equipment

Property and Equipment

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset as follows:

 

                 Estimated Useful Life             

Computer equipment

   3 years

Software

   3 years

Furniture and fixtures

   5 years

Leasehold improvements

   Shorter of lease term or
estimated useful
life

Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation and amortization are removed from the accounts and any resulting gain or loss is included in loss from operations on the statements of operations and comprehensive loss. Expenditures for repairs and maintenance are charged to expense as incurred.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Long-lived assets consist primarily of property and equipment. Long-lived assets to be held and used are tested for recoverability whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Factors that the Company considers in deciding when to perform an impairment review include significant underperformance of the business in relation to expectations, significant negative industry or economic trends and significant changes or planned changes in the use of the assets. If an impairment review is performed to evaluate a long-lived asset group for recoverability, the Company compares forecasts of undiscounted cash flows expected to result from the use and eventual disposition of the long-lived asset group to its carrying value. An impairment loss would be recognized in loss from operations when estimated undiscounted future cash flows expected to result from the use of an asset group are less than its carrying amount. The impairment loss would be based on the excess of the carrying value of the impaired asset group over its fair value, determined based on discounted cash flows. The Company did not record any impairment losses on long-lived assets during the years ended December 31, 2018 or 2017.

Fair Value Measurements

Fair Value Measurements

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable:

 

   

Level 1—Quoted prices in active markets for identical assets or liabilities.

 

   

Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data.

 

   

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.

 

The Company’s cash equivalents of $22.7 million as of December 31, 2018, consisting of money market funds, are carried at fair value based on Level 1 inputs. The carrying values of the Company’s accounts receivable, accounts payable and accrued expenses and other current liabilities approximate their fair values due to the short-term nature of these assets and liabilities.

Classification and Accretion of Redeemable Convertible Preferred Stock

Classification and Accretion of Redeemable Convertible Preferred Stock

The Company classified redeemable convertible preferred stock outside of stockholders’ equity (deficit) because the shares contained certain redemption features that were not solely within the control of the Company. Costs incurred in connection with the issuance of each series of redeemable convertible preferred stock were recorded as a reduction of gross proceeds from issuance. The Company recognized changes in the redemption values of its outstanding redeemable convertible preferred stock immediately as they occurred and adjusted the carrying value of the redeemable convertible preferred stock to equal the redemption value at the end of each reporting period as if the end of each reporting period were the redemption date. Adjustments to the carrying values of the redeemable convertible preferred stock at each reporting date resulted in an increase or decrease to net income (loss) attributable to common stockholders.

Segment Information

Segment Information

The Company manages its operations as a single segment for the purposes of assessing performance and making operating decisions. The Company operates an online marketplace for consumers shopping for auto, home and life insurance quotes. All of the Company’s tangible assets are held in the United States.

Revenue Recognition

Revenue Recognition

The Company derives its revenue by selling consumer referrals to its insurance provider customers, including insurance carriers and agents. The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 605, Revenue Recognition (“ASC 605”). Accordingly, revenue is recognized when all of the following criteria are met: persuasive evidence of an arrangement exists, services have been rendered, the seller’s price to the buyer is fixed or determinable and collectability is reasonably assured. The Company recognizes revenue from the sale of consumer referrals upon delivery of the referral. The Company records revenue from the sales of consumer referrals net of credits or other applicable allowances in the same period in which the related sales are recorded, based on the underlying contract terms.

Amounts received prior to satisfying the revenue recognition criteria listed above are recorded as deferred revenue in the accompanying balance sheets. Amounts expected to be recognized as revenue within 12 months of the balance sheet date are classified as current deferred revenue.

Research And Development

Research and Development

Research and development expenses consist primarily of personnel-related expenses (wages, fringe benefit costs and stock-based compensation expense) for product management and software development. Research and development costs are expensed as incurred, except for certain costs which are capitalized in connection with the development of the Company’s website and internal-use software.

Costs incurred in the preliminary and post-implementation stages of development are expensed as incurred. Once an application has reached the development stage, internal costs, if direct and incremental, are capitalized until the software is substantially complete and ready for its intended use. Capitalization ceases upon completion of all substantial testing performed to ensure the product is ready for its intended use. The Company also capitalizes costs related to specific upgrades and enhancements of its website and internal-use software when it is probable that the expenditures will result in additional functionality. Maintenance and training costs are expensed as incurred. Capitalized software costs are recorded as part of property and equipment and are amortized on a straight-line basis over an estimated useful life of three years.

Advertising Expense

Advertising Expense

Advertising expense consists of variable costs that are related to attracting consumers to the Company’s marketplace and generating consumer quote requests, increasing downloads of its social safe-driving mobile app, EverDrive, and promoting its marketplace to insurance carriers and agents. The Company expenses advertising costs as incurred and such costs are included in sales and marketing expense in the accompanying statements of operations and comprehensive loss. During the years ended December 31, 2018 and 2017, advertising expense totaled $117.3 million and $90.5 million, respectively.

Accounts Receivable

Accounts Receivable

The Company provides credit to customers in the ordinary course of business and believes its credit policies are prudent and reflect industry practices and business risk. Management reviews accounts receivable on a periodic basis and reserves for receivables in the Company’s allowance for doubtful accounts on a specific identification basis when they are determined to be uncollectible. After the Company has exhausted all collection efforts, the outstanding receivable is written off against the allowance. The Company had no allowance for doubtful accounts as of December 31, 2018 and 2017, as the Company deemed all amounts to be collectible.

Stock Based Compensation

Stock-Based Compensation

The Company measures all stock-based awards granted to employees and directors based on the fair value on the date of grant using the Black-Scholes option-pricing model for options and the fair value of the Company’s common stock for restricted stock units. Compensation expense of those awards is recognized, net of estimated forfeitures, over the requisite service period, which is generally the vesting period of the respective award. The straight-line method of expense recognition is applied to all awards with service-only conditions, while the graded vesting method is applied to all grants with both service and performance conditions, commencing when achievement of the performance condition becomes probable. The Company measures the fair value of stock-based awards granted to non-employees on the date at which the related service is complete, generally the vesting date. Compensation expense is recognized over the period during which services are rendered by such non-employee consultants until completed. At the end of each financial reporting period prior to completion of the service, the fair value of these awards is remeasured using the then-current fair value of its common stock and updated assumption inputs in the Black-Scholes option-pricing model.

The Company classifies stock-based compensation expense in its statements of operations and comprehensive loss in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified.

Comprehensive Loss

Comprehensive Loss

Comprehensive loss includes net loss as well as other changes in stockholders’ equity (deficit) that result from transactions and economic events other than those with stockholders. For the years ended December 31, 2018 and 2017, there was no difference between net loss and comprehensive loss.

Net Income (Loss) per Share

Net Income (Loss) per Share

Prior to the closing of its IPO, the Company followed the two-class method when computing net income (loss) per share, as the Company had issued shares that met the definition of participating securities. The two-classmethod determines net income (loss) per share for each class of common and participating securities according to dividends declared or accumulated and participation rights in undistributed earnings. The two-class method requires income available to common stockholders for the period to be allocated between common and participating securities based upon their respective rights to receive dividends as if all income for the period had been distributed. The Company’s redeemable convertible preferred stock contractually entitled the holders of such shares to participate in dividends but did not contractually require the holders of such shares to participate in losses of the Company. Accordingly, in periods in which the Company reported a net loss, such losses were not allocated to such participating securities, and as a result, basic and diluted net loss per share were the same.

 

Subsequent to the closing of its IPO, basic net income (loss) per common share is computed by dividing the net income (loss) by the weighted average number of shares of common stock outstanding for the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period, including potential dilutive common shares assuming the dilutive effect of outstanding stock options and unvested restricted stock units. For periods in which the Company reported a net loss, diluted net loss per common share is the same as basic net loss per common share, since dilutive common shares are not assumed to have been issued if their affect is anti-dilutive.

The Company has two classes of common stock outstanding: Class A common stock and Class B common stock. As more fully described in Note 7, the rights of the holders of Class A and Class B common stock are identical, except with respect to voting and conversion. Each share of Class B common stock is convertible into one share of Class A common stock at the option of the holder at any time. The Company allocates undistributed earnings attributable to common stock between the common stock classes on a one-to-one basis when computing net income (loss) per share. As a result, basic and diluted net income (loss) per share of Class A common stock and share of Class B common stock are equivalent.

Income Taxes

Income Taxes

The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the financial statements or in the Company’s tax returns. Deferred tax assets and liabilities are determined on the basis of the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent it believes, based upon the weight of available evidence, that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is established through a charge to income tax expense. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected and considering prudent and feasible tax planning strategies.

The Company accounts for uncertainty in income taxes recognized in the financial statements by applying a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon external examination by the taxing authorities. If the tax position is deemed more-likely-than-not to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. The provision for income taxes includes the effects of any resulting tax reserves, or unrecognized tax benefits, that are considered appropriate as well as the related net interest and penalties. The Company’s policy is to record interest and penalties related to income taxes as part of the tax provision.

Recently Adopted Accounting Pronouncements

Recently Adopted Accounting Pronouncements

In May 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting(“ASU 2017-09”), which clarifies when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. ASU 2017-09 is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company adopted the standard prospectively as of January 1, 2018. The adoption of ASU 2017-09 had no net impact on the Company’s financial position, results of operations or cash flows.

In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230) (“ASU 2016-18”), which requires that amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. For public entities, ASU 2016-18 was effective for fiscal years beginning after December 15, 2017 and interim periods within those fiscal years. For non-public entities and emerging growth companies that choose to take advantage of the extended transition periods, the standard is effective for fiscal years beginning after December 15, 2018. Early adoption is permitted for all entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. As early adoption was permitted, the Company adopted this standard retrospectively as of December 31, 2018. Restricted cash is now included as a component of cash, cash equivalents and restricted cash on the Company’s statement of cash flows. Upon the adoption of ASU 2016-18, the amount of cash and cash equivalents previously presented on the statements of cash flows for the year ended December 31, 2017 increased by $0.3 million as of beginning and end of the year to reflect the inclusion of restricted cash in the amount reported for changes in cash, cash equivalents and restricted cash.

Recently Issued Accounting Pronouncements

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), and has since issued several additional amendments thereto, collectively referred to herein as ASC 606. ASC 606 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The new standards require entities to apportion consideration from contracts to performance obligations on a relative standalone selling price basis, based on a five-step model. Under ASC 606, revenue is recognized when a customer obtains control of a promised good or service and is recognized in an amount that reflects the consideration that the entity expects to receive in exchange for the good or service. In addition, ASC 606 provides guidance on accounting for certain revenue-related costs including costs associated with obtaining and fulfilling a contract. ASC 606 may be applied using either a full retrospective approach, under which all years included in the financial statements will be presented under the revised guidance, or a modified retrospective approach, under which financial statements will be prepared under the revised guidance for the year of adoption, but not for prior years. Under the latter method, entities will recognize a cumulative catch-up adjustment to the opening balance of retained earnings at the effective date for contracts that still require performance by the entity at the date of adoption. For public entities, the guidance was effective for annual periods beginning after December 15, 2017, including interim periods within those fiscal years. For non-public entities and emerging growth companies that choose to take advantage of the extended transition periods, the guidance is effective for annual periods beginning after December 15, 2018. The Company will adopt ASC 606 on January 1, 2019, in accordance with the non-public company requirements using the modified retrospective transition method. The Company has substantially completed its assessments of the new standard. The Company does not believe that the adoption of ASC 606 will have a material impact on its revenue recognition or its financial statements; however, the Company will continue to evaluate the impact that this guidance will have on its financial statements and related disclosures.

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), which sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract (i.e., lessees and lessors). The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. For public entities, the guidance is effective for annual reporting periods beginning after December 15, 2018 and for interim periods within those fiscal years. For non-public entities and emerging growth companies that choose to take advantage of the extended transition periods, the guidance is effective for annual reporting periods beginning after December 15, 2019. Early adoption is permitted. ASU 2016-02 initially required adoption using a modified retrospective approach, under which all years presented in the financial statements would be prepared under the revised guidance. In July 2018, the FASB issued ASU No. 2018-11, Leases (Topic 842), which added an optional transition method under which financial statements may be prepared under the revised guidance for the year of adoption, but not for prior years. Under the latter method, entities will recognize a cumulative catch-up adjustment to the opening balance of retained earnings in the period of adoption. The Company is planning to adopt ASU 2016-02 on January 1, 2020, in accordance with the non-public company requirements. The company is currently evaluating the method of adoption and the impact that the adoption of ASU 2016-02 will have on its financial statements. The Company expects that the adoption will result in the recognition of material right-of-use assets and lease liabilities on its balance sheet.

In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments (Topic 230) (“ASU 2016-15”), to address diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. For public entities, the standard was effective for annual periods beginning after December 15, 2017, including interim periods within those fiscal years. For non-public entities and emerging growth companies that choose to take advantage of the extended transition periods, the standard is effective for annual periods beginning after December 15, 2018. Early adoption is permitted for all entities. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period. The Company is currently planning to adopt ASU 2016-15 on January 1, 2019, in accordance with the non-public company requirements. The Company does not believe the adoption of this guidance will have a material impact on its financial statements.

In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”). ASU 2018-07 is intended to simplify aspects of share-based compensation issued to non-employees by making the guidance consistent with the accounting for employee share-based compensation. For public entities, ASU 2018-07 is required to be adopted for annual periods beginning after December 15, 2018, including interim periods within those fiscal years. For non-public entities and emerging growth companies that choose to take advantage of the extended transition periods, ASU 2018-07 is effective for annual periods beginning after December 15, 2019. Early adoption is permitted for all entities but no earlier than the Company’s adoption of ASU 2014-09. The Company is currently planning to adopt ASU 2018-07 on January 1, 2019 concurrent with the adoption of ASC 606. The Company does not believe that the adoption of ASU 2018-07 will have a material impact on its financial statements as of the date of adoption.

v3.19.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2018
Accounting Policies [Abstract]  
Summary of Property and Equipment Estimated Useful Lives

Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset as follows:

 

                 Estimated Useful Life             

Computer equipment

   3 years

Software

   3 years

Furniture and fixtures

   5 years

Leasehold improvements

   Shorter of lease term or
estimated useful
life
v3.19.1
Property and Equipment, Net (Tables)
12 Months Ended
Dec. 31, 2018
Property, Plant and Equipment [Abstract]  
Summary of Property and Equipment

Property and equipment, net consisted of the following (in thousands):

 

     December 31,  
             2018                      2017          

Computer equipment

   $           2,459      $          1,917  

Software

     6,419        4,238  

Furniture and fixtures

     1,053        791  

Leasehold improvements

     818        466  
  

 

 

    

 

 

 
     10,749        7,412  

Less: Accumulated depreciation and amortization

     (6,268      (5,283
  

 

 

    

 

 

 
   $ 4,481      $ 2,129  
  

 

 

    

 

 

 
v3.19.1
Accrued Expenses and Other Current Liabilities (Tables)
12 Months Ended
Dec. 31, 2018
Payables and Accruals [Abstract]  
Summary of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

 

     December 31,  
             2018                      2017          

Accrued employee compensation and benefits

   $           1,369      $            433  

Accrued advertising expenses

     919        721  

Other current liabilities

     811        621  
  

 

 

    

 

 

 
   $ 3,099      $ 1,775  
  

 

 

    

 

 

 
v3.19.1
Redeemable Convertible Preferred Stock (Tables)
12 Months Ended
Dec. 31, 2018
Temporary Equity Disclosure [Abstract]  
Summary of Preferred Stock

As of December 31, 2017, the Preferred Stock consisted of the following (in thousands, except share amounts):

 

     Preferred Stock
Authorized
     Preferred Stock
Issued and
Outstanding
     Carrying Value      Liquidation
Preference
     Common Stock
Issuable Upon
Conversion
 

Series A Preferred Stock

           1,265,100                971,722      $ 972      $ 972        7,773,776  

Series B Preferred Stock

     470,037        470,037        38,961        27,972        3,760,296  

Series B-1 Preferred Stock

     132,749        132,749                11,004              7,900            1,061,992  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 
     1,867,886        1,574,508      $ 50,937      $ 36,844        12,596,064  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

 

v3.19.1
Stock-Based Compensation (Tables)
12 Months Ended
Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Schedule of Stock Option Grants Valuation Assumptions

The relevant data used to determine the value of the stock option grants for employees and directors for the years ended December 31, 2018 and 2017 is as follows, presented on a weighted-average basis:

 

     Year Ended December 31,  
                     2018                                      2017                   

Risk-free interest rate

     2.79     2.03

Expected volatility

     49.66     47.00

Expected dividend yield

     0     0

Expected term (in years)

     5.73       6.08  
Schedule of Stock Options Activity

The following table summarizes the Company’s option activity since December 31, 2017:

 

         Number of Shares         Weighted
Average
Exercise
Price
     Weighted
Average
Remaining
Contractual
Term
     Aggregate
Intrinsic
Value
 
                  (in years)      (in thousands)  

Outstanding as of December 31, 2017

                     3,535,560     $             4.74        7.30      $             8,895  

Granted

     1,342,840       10.40        

Exercised

     (601,018     1.43        

Forfeited

     (507,296     7.51        
  

 

 

         

Outstanding as of December 31, 2018

     3,770,086     $ 6.91        7.44      $ 1,956  
  

 

 

         

Vested and expected to vest as of December 31, 2018

     3,436,473     $ 6.70        7.34      $ 1,938  
  

 

 

         

Options exercisable as of December 31, 2018

     1,910,882     $ 4.90        6.36      $ 1,938  
  

 

 

         

Schedule of Unvested Restricted Stock Units

The following table summarizes the Company’s RSU activity since December 31, 2017:

 

         Number of Shares         Weighted Average
    Grant-Date Fair Value    
 

Unvested balance December 31, 2017

     242,496     $                             6.90  

Granted

     2,378,578       16.76  

Vested

     (208,081     14.40  

Forfeited

     (3,100     14.75  
  

 

 

   

Unvested balance December 31, 2018

                     2,409,893     $ 15.98  
  

 

 

   

 

Summary of Stock-Based Compensation Expense of Statements of Operations and Comprehensive Loss

The Company recorded stock-based compensation expense in the following expense categories of its statements of operations and comprehensive loss (in thousands):

 

     Year Ended December 31,  
                     2018                                       2017                   

Cost of revenue

   $ 42      $ 27  

Sales and marketing

     1,955        789  

Research and development

     2,011        467  

General and administrative

     3,113        577  
  

 

 

    

 

 

 
   $                     7,121      $                     1,860  
  

 

 

    

 

 

 
v3.19.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2018
Income Tax Disclosure [Abstract]  
Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows:

 

     Year Ended December 31,  
     2018     2017  

Federal statutory income tax rate

     21.0   %      34.0   % 

State taxes, net of federal benefit

     6.1       3.0  

Federal and state research and development tax credits

     9.6       13.7  

Nondeductible items

     (0.8     (1.7

2017 TCJA

           (26.9

Stock-based compensation

     4.4       (2.6

Other

     0.2       0.3  

Change in valuation allowance

     (40.5     (19.8
  

 

 

   

 

 

 

Effective income tax rate

                         —   %                          —   % 
  

 

 

   

 

 

 
Schedule of Deferred Tax Assets and Liabilities

Net deferred tax assets as of December 31, 2018 and 2017 consisted of the following (in thousands):

 

     December 31,  
     2018      2017  

Deferred tax assets:

     

Net operating loss carryforwards

   $ 5,691      $ 2,363  

Research and development tax credit carryforwards

     3,772        2,501  

Accrued expenses and other current liabilities

     501        392  

Intangible assets

     38        42  

Property and equipment

     150        111  

Stock-based compensation

     1,479        265  

Other

     382        259  
  

 

 

    

 

 

 

Total deferred tax assets

     12,013        5,933  

Valuation allowance

     (11,257      (5,677
  

 

 

    

 

 

 

Net deferred tax assets

     756        256  
  

 

 

    

 

 

 

Deferred tax liabilities:

     

Capitalized software development costs

     (756      (256
  

 

 

    

 

 

 

Deferred tax liabilities

     (756      (256
  

 

 

    

 

 

 

Net deferred tax assets and liabilities

   $                 —      $                 —  
  

 

 

    

 

 

 
Summary of Changes in Valuation Allowance

The changes in the valuation allowance for 2018 and 2017 were as follows (in thousands):

 

     Year Ended December 31,  
     2018      2017  

Valuation allowance as of beginning of year

   $ 5,677      $ 3,795  

Increases recorded to accumulated deficit (adoption of ASU 2016-09)

            876  

Decreases recorded as a benefit to income tax provision

            (1,368

Increases recorded to tax provision

     5,580        2,374  
  

 

 

    

 

 

 

Valuation allowance as of end of year

   $             11,257      $             5,677  
  

 

 

    

 

 

 
v3.19.1
Commitments and Contingencies (Tables)
12 Months Ended
Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]  
Summary of Future Minimum Lease Payments under the Operating Leases

Future minimum lease payments under the operating leases as of December 31, 2018 are as follows (in thousands):

 

Year Ending December 31,

      

2019

   $ 2,243  

2020

     2,573  

2021

     2,659  

2022

     2,502  

2023

     2,534  

Thereafter

     1,922  
  

 

 

 
   $                             14,433  
  

 

 

 
v3.19.1
Net Loss Per Share (Tables)
12 Months Ended
Dec. 31, 2018
Earnings Per Share [Abstract]  
Summary of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders

Basic and diluted net loss per share attributable to common stockholders was calculated as follows (in thousands, except share and per share amounts):

 

     Year Ended December 31,  
     2018      2017  

Numerator:

     

Net loss

   $ (13,791    $ (5,071

Accretion of redeemable convertible preferred stock to redemption value

     (37,415      (14,093
  

 

 

    

 

 

 

Net loss attributable to common stockholders

   $ (51,206    $ (19,164
  

 

 

    

 

 

 

Denominator:

     

Weighted average common shares outstanding,
basic and diluted

             16,922,225                8,773,880  
  

 

 

    

 

 

 

Net loss per share attributable to common stockholders,
basic and diluted

   $ (3.03    $ (2.18
  

 

 

    

 

 

 
Summary of Diluted Net Loss Per Share Attributable to Common Stockholders

The Company excluded the following potential common shares, presented based on amounts outstanding at each period end, from the computation of diluted net loss per share attributable to common stockholders for the periods indicated because including them would have had an anti-dilutive effect:

 

     December 31,  
     2018      2017  

Redeemable convertible preferred stock (as converted to common stock)

            12,596,064  

Options to purchase common stock

     3,770,086        3,535,560  

Unvested restricted stock units

     2,409,893        242,496  
  

 

 

    

 

 

 
                   6,179,979                    16,374,120  
  

 

 

    

 

 

 

 

v3.19.1
Selected Quarterly Financial Data (Unaudited) (Tables)
12 Months Ended
Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]  
Selected Quarterly Financial Data

The following information has been derived from unaudited financial statements that, in the opinion of management, include all recurring adjustments necessary for a fair statement of such information. (in thousands except per share data):

 

    Three Months Ended  
    Dec 31,
2018
    Sep 30,
2018
    Jun 30,
2018
    Mar 31,
2018
    Dec 31,
2017
    Sep 30,
2017
    Jun 30,
2017
    Mar 31,
2017
 

Statements of Operations Data:

               

Revenue

  $ 39,779     $ 41,748     $ 41,092     $ 40,730     $ 32,377     $ 32,096     $ 30,017     $ 31,752  

Cost of revenue

    3,075       3,115       2,873       2,615       2,236       1,889       1,884       1,736  

Loss from operations(1)

    (7,114     (3,936     (1,627     (1,235     (539     (1,019     (1,580     (1,551

Net loss(1)

    (6,925     (3,808     (1,730     (1,328     (653     (1,135     (1,665     (1,618

Net loss attributable to common stockholders(1)

    (6,925     (3,808     (28,132     (12,341     (2,498     (604     (2,660     (13,402

Basic and diluted net loss attributable to common stockholders per share(1):

  $ (0.28   $ (0.15   $ (3.10   $ (1.42   $ (0.29   $ (0.07   $ (0.31   $ (1.45

 

  (1)

The Company’s statements of operations were impacted in the third and fourth quarter of 2018 by the recognition of $0.6 million and $1.1 million of stock-based compensation expense, respectively, related to performance-based RSU grants for which achievement of the performance condition became probable. The amount recorded in the fourth quarter of 2018 included an out-of-period adjustment of $0.8 million to correct an error in the expense recognition for the performance-based RSU grants from the third quarter of 2018. The Company does not consider the out-of-period adjustment to be material to the current or the previously issued financial statements.

v3.19.1
Nature of the Business and Basis of Presentation - Additional Information (Detail) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 12 Months Ended
Jul. 02, 2018
Dec. 31, 2018
Sep. 30, 2018
[1]
Jun. 30, 2018
[1]
Mar. 31, 2018
[1]
Dec. 31, 2017
Sep. 30, 2017
[1]
Jun. 30, 2017
[1]
Mar. 31, 2017
[1]
Dec. 31, 2018
Dec. 31, 2017
Subsidiary, Sale of Stock [Line Items]                      
Net proceeds from initial public offering                   $ 52,313  
Operating loss   $ (6,925) [1] $ (3,808) $ (1,730) $ (1,328) $ (653) [1] $ (1,135) $ (1,665) $ (1,618) (13,791) $ (5,071)
Accumulated deficit   $ (99,892)       $ (51,319)       $ (99,892) $ (51,319)
Class A Common Stock [Member]                      
Subsidiary, Sale of Stock [Line Items]                      
Shares of common stock issued and sold                   3,125,000  
Initial Public Offering (IPO) [Member] | Class A Common Stock [Member]                      
Subsidiary, Sale of Stock [Line Items]                      
Shares of common stock issued and sold 3,125,000                    
Public offering price, per share $ 18.00                    
Net proceeds from initial public offering $ 48,600                    
Sale of stock sold by stockholders shares 1,562,500                    
[1] The Company's statements of operations were impacted in the third and fourth quarter of 2018 by the recognition of $0.6 million and $1.1 million of stock-based compensation expense, respectively, related to performance-based RSU grants for which achievement of the performance condition became probable.
v3.19.1
Summary of Significant Accounting Policies - Additional Information (Detail)
12 Months Ended
Dec. 31, 2018
USD ($)
Customers
Dec. 31, 2017
USD ($)
Customers
Dec. 31, 2016
USD ($)
Significant Accounting Policies [Line Items]      
Restricted cash $ 300,000 $ 300,000  
Impairment loss 0    
Advertising expenses 117,300,000 90,500,000  
Allowance for doubtful accounts 0 0  
Change in cash , cash equivalents and restricted cash 41,884,000 $ 2,613,000 $ 12,650,000
Accounting Standards Update 2016-18 [Member]      
Significant Accounting Policies [Line Items]      
Change in cash , cash equivalents and restricted cash $ 300,000    
Software [Member]      
Significant Accounting Policies [Line Items]      
Property plant and equipment useful life 3 years    
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]      
Significant Accounting Policies [Line Items]      
Cash equivalents $ 22,700,000    
Sales Revenue, Net [Member] | Customer Concentration Risk [Member]      
Significant Accounting Policies [Line Items]      
Number of major customers | Customers 2 1  
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Customers A [Member]      
Significant Accounting Policies [Line Items]      
Concentration risk percentage 19.00% 20.00%  
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Customers B [Member]      
Significant Accounting Policies [Line Items]      
Concentration risk percentage 10.00%    
Accounts Receivable [Member] | Credit Concentration Risk [Member]      
Significant Accounting Policies [Line Items]      
Number of major customers | Customers 2 3  
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Customers A [Member]      
Significant Accounting Policies [Line Items]      
Concentration risk percentage 12.00% 22.00%  
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Customers B [Member]      
Significant Accounting Policies [Line Items]      
Concentration risk percentage 11.00% 12.00%  
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Customers C [Member]      
Significant Accounting Policies [Line Items]      
Concentration risk percentage   11.00%  
v3.19.1
Summary of Significant Accounting Policies - Summary of Property and Equipment Estimated Useful Lives (Detail)
12 Months Ended
Dec. 31, 2018
Computer Equipment [Member]  
Significant Accounting Policies [Line Items]  
Property, plant and equipment, useful life 3 years
Software [Member]  
Significant Accounting Policies [Line Items]  
Property, plant and equipment, useful life 3 years
Furniture and Fixtures [Member]  
Significant Accounting Policies [Line Items]  
Property, plant and equipment, useful life 5 years
Leasehold Improvements [Member]  
Significant Accounting Policies [Line Items]  
Property, plant and equipment, useful life Shorter of lease term or estimated useful life
v3.19.1
Property and Equipment Net - Summary of Property and Equipment (Detail) - USD ($)
$ in Thousands
Dec. 31, 2018
Dec. 31, 2017
Property, Plant and Equipment [Line Items]    
Property plant and equipment , Gross $ 10,749 $ 7,412
Less: Accumulated depreciation and amortization (6,268) (5,283)
Property plant and equipment , Net 4,481 2,129
Computer Equipment [Member]    
Property, Plant and Equipment [Line Items]    
Property plant and equipment 2,459 1,917
Software [Member]    
Property, Plant and Equipment [Line Items]    
Property plant and equipment 6,419 4,238
Furniture and Fixtures [Member]    
Property, Plant and Equipment [Line Items]    
Property plant and equipment 1,053 791
Leasehold Improvements [Member]    
Property, Plant and Equipment [Line Items]    
Property plant and equipment $ 818 $ 466
v3.19.1
Property and Equipment Net - Additional Information (Detail) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Property, Plant and Equipment [Abstract]    
Depreciation and amortization expense $ 1,341 $ 1,360
Capitalized costs of internal use software 2,500 700
Amortization of internal use software 600 500
Capitalized software cost, net $ 2,900 $ 1,000
v3.19.1
Accrued Expenses and Other Current Liabilities - Summary of Accrued Expenses and Other Current Liabilities (Detail) - USD ($)
$ in Thousands
Dec. 31, 2018
Dec. 31, 2017
Payables and Accruals [Abstract]    
Accrued employee compensation and benefits $ 1,369 $ 433
Accrued advertising expenses 919 721
Other current liabilities 811 621
Accrued expenses and other current liabilities $ 3,099 $ 1,775
v3.19.1
Loan and Security Agreement - Additional Information (Detail) - Loan and Security Agreement [Member]
1 Months Ended 12 Months Ended
Mar. 27, 2018
USD ($)
Mar. 31, 2018
USD ($)
Dec. 31, 2017
USD ($)
Installment
Dec. 31, 2018
USD ($)
Term Loan [Member]        
Debt Instrument [Line Items]        
Debt instrument, payment terms     The term loan was repayable in 36 equal monthly installments through August 2019  
Credit facility, maturity date     Aug. 31, 2019  
Number of monthly installments | Installment     36  
Debt instrument, interest rate terms     Accrued interest at an annual rate of 2.0% above the greater of 3.5% or the prime rate.  
Annual rate of accrued interest     2.00%  
Debt instrument interest rate during period minimum stated percentage     3.50%  
Interest rate     6.50%  
Term Loan [Member] | 2018 Loan Modification [Member]        
Debt Instrument [Line Items]        
Repayment of term loan $ 2,300,000      
Revolving Credit Facility [Member]        
Debt Instrument [Line Items]        
Interest rate at end of period     5.00%  
Credit facility borrowing capacity     $ 6,000,000  
Revolving Credit Facility [Member] | 2018 Loan Modification [Member]        
Debt Instrument [Line Items]        
Credit facility, maturity date   Mar. 31, 2020    
Annual rate of accrued interest   0.50%    
Debt instrument interest rate during period minimum stated percentage   4.25%    
Credit facility borrowing capacity   $ 11,000,000    
Maximum percentage borrowings of eligible accounts receivable   80.00%    
Debt instrument, interest rate description   Bear interest at one-half percent (0.5%) above the greater of 4.25% or the prime rate.    
Debt Instrument, Covenant Description   The Company is required to maintain a financial performance covenant a minimum asset coverage ratio of 1.5 to 1, calculated as the sum of unrestricted cash and qualified accounts receivable divided by borrowings outstanding under the revolving line of credit. Events which would meet the criteria of a default under the 2018 Loan Modification include failure to make payments when due, insolvency events, failure to comply with covenants or material adverse events with respect to the Company.    
Revolving line of credit outstanding amount       $ 0
Borrowing under revolving line of credit, remaining amount       $ 11,000,000
v3.19.1
Redeemable Convertible Preferred Stock - Additional Information (Detail) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Jul. 02, 2018
Apr. 30, 2017
Feb. 28, 2017
Dec. 31, 2018
Dec. 31, 2017
Class of Stock [Line Items]          
Increase (decrease) to additional paid-in capital and accumulated deficit       $ 37,415 $ 14,093
Series A Redeemable Convertible Preferred Stock [Member]          
Class of Stock [Line Items]          
Conversion of stock, shares converted     97,943    
Series B Redeemable Convertible Preferred Stock [Member]          
Class of Stock [Line Items]          
Conversion of stock, shares converted   132,749      
Series B-1 Preferred Stock [Member]          
Class of Stock [Line Items]          
Conversion of stock, common stock issued   132,749      
Series B and B-1 Redeemable Convertible Preferred Stock [Member]          
Class of Stock [Line Items]          
Adjustment to carrying value       $ 37,400 $ 14,100
Class B Common Stock [Member]          
Class of Stock [Line Items]          
Conversion of stock, shares converted       4,116,404 24,000
Conversion of stock, common stock issued 12,596,064        
Redeemable Preferred Stock [Member]          
Class of Stock [Line Items]          
Conversion of stock, shares converted 1,574,508        
Common Stock [Member]          
Class of Stock [Line Items]          
Conversion of stock, common stock issued     783,544    
Additional Paid-in Capital [Member]          
Class of Stock [Line Items]          
Increase (decrease) to additional paid-in capital and accumulated deficit       $ 2,633 $ 7,759
Additional Paid-in Capital [Member] | Series B and B-1 Redeemable Convertible Preferred Stock [Member]          
Class of Stock [Line Items]          
Increase (decrease) to additional paid-in capital and accumulated deficit       $ 37,400 $ 14,100
v3.19.1
Redeemable Convertible Preferred Stock - Summary of Preferred Stock (Detail) - USD ($)
$ in Thousands
Dec. 31, 2018
Dec. 31, 2017
Temporary Equity [Line Items]    
Preferred stock authorized 0 1,867,886
Preferred stock issued 0 1,574,508
Preferred stock outstanding 0 1,574,508
Preferred share, Carrying Value   $ 50,937
Preferred share, liquidation preference   $ 36,844
Common Stock Issuable Upon Conversion   12,596,064
Series A Redeemable Convertible Preferred Stock [Member]    
Temporary Equity [Line Items]    
Preferred stock authorized   1,265,100
Preferred stock issued   971,722
Preferred stock outstanding   971,722
Preferred share, Carrying Value   $ 972
Preferred share, liquidation preference   $ 972
Common Stock Issuable Upon Conversion   7,773,776
Series B Redeemable Convertible Preferred Stock [Member]    
Temporary Equity [Line Items]    
Preferred stock authorized   470,037
Preferred stock issued   470,037
Preferred stock outstanding   470,037
Preferred share, Carrying Value   $ 38,961
Preferred share, liquidation preference   $ 27,972
Common Stock Issuable Upon Conversion   3,760,296
Series B-1 Preferred Stock [Member]    
Temporary Equity [Line Items]    
Preferred stock authorized   132,749
Preferred stock issued   132,749
Preferred stock outstanding   132,749
Preferred share, Carrying Value   $ 11,004
Preferred share, liquidation preference   $ 7,900
Common Stock Issuable Upon Conversion   1,061,992
v3.19.1
Equity - Additional Information (Detail)
$ / shares in Units, $ in Thousands
12 Months Ended
Jul. 02, 2018
USD ($)
$ / shares
shares
Jun. 15, 2018
shares
Dec. 31, 2018
USD ($)
shares
Dec. 31, 2017
USD ($)
$ / shares
shares
Class of Stock [Line Items]        
Net proceeds from initial public offering | $     $ 52,313  
Preferred stock, authorized 10,000,000   10,000,000 0
Number of common stock repurchased       1,341,216
Stock price per share of common stock repurchased | $ / shares       $ 6.89
Value of common stock repurchased | $       $ 9,200
Class A Common Stock [Member]        
Class of Stock [Line Items]        
Common stock, shares authorized 220,000,000   220,000,000 30,004,760
Shares of common stock issued and sold     3,125,000  
Common stock, voting right     Class A common stock entitles the holder to one vote for each share  
Conversion of stock, shares issued     4,116,404 24,000
Class A Common Stock [Member] | Initial Public Offering (IPO) [Member]        
Class of Stock [Line Items]        
Shares of common stock issued and sold 3,125,000      
Public offering price, per share | $ / shares $ 18.00      
Net proceeds from initial public offering | $ $ 48,600      
Class B Common Stock [Member]        
Class of Stock [Line Items]        
Common stock, shares authorized 30,000,000   30,000,000 27,566,096
Common stock, voting right     Class B common stock entitles the holder to ten votes for each share  
Common stock, conversion features     Each share of Class B common stock is convertible into one share of Class A common stock at the option of the holder at any time. Each share of Class B common stock held by a stockholder shall automatically convert into one fully paid and non-assessable share of Class A common stock nine months after the death or incapacity of the holder of such Class B common stock.  
Conversion of stock, shares converted     4,116,404 24,000
Conversion of stock, shares issued 12,596,064      
Forward Stock Split [Member]        
Class of Stock [Line Items]        
Forward stock split description   Eight-for-one forwardstock split of its issued and outstanding shares of common stock and a proportional adjustment to the existing conversion ratios for each series of the Company's Preferred Stock.    
Forward stock split ratio   8    
Common stock, shares authorized   57,570,856    
v3.19.1
Stock-Based Compensation - Additional Information (Detail) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 12 Months Ended
Jan. 01, 2019
Dec. 31, 2018
Jun. 27, 2018
Dec. 31, 2018
Sep. 30, 2018
Dec. 31, 2018
Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Stock Options Outstanding   3,770,086   3,770,086   3,770,086 3,535,560
Aggregate intrinsic value of options exercised           $ 1,700 $ 1,400
Unvested Stock options   2,409,893   2,409,893   2,409,893 242,496
Stock-based compensation expense           $ 7,121 $ 1,860
Maximum [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Options expiration period           10 years  
Employees And Directors [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Weighted average fair value options granted price per share           $ 5.09 $ 3.28
Restricted Stock Units (RSUs) [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Unrecognized compensation expense related to unvested options   $ 32,500   $ 32,500   $ 32,500  
Compensation expense, expected recognition period           5 years 6 months  
Restricted Stock Units (RSUs) [Member] | Performance Based And Service Based [Member] | Non Probable Performance Based And Service Based [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Unvested Stock options   129,750   129,750   129,750  
Unvested grant-date fair value   $ 2,300          
Share based compensation vesting period   3 years          
Employee Stock Option [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Unrecognized compensation expense related to unvested options   $ 7,700   $ 7,700   $ 7,700  
Compensation expense, expected recognition period           3 years 2 months 12 days  
Performance-Based (RSUs) [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Stock-based compensation expense       $ 1,100 $ 600 $ 1,700  
Class A Common Stock [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Stock Options Outstanding   1,383,428   1,383,428   1,383,428  
Class A Common Stock or Class B Common Stock [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Stock Options Outstanding   2,386,658   2,386,658   2,386,658  
2008 Stock Incentive Plan [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Share-based Compensation, common stock available for grant   8,440,712   8,440,712   8,440,712  
Share-based Compensation, common stock available for grant     583,056        
2018 Equity Incentive Plan [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Share-based Compensation, common stock available for grant   583,082   583,082   583,082  
2018 Equity Incentive Plan [Member] | Subsequent Event [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Share-based Compensation, number of additional shares available for issuance 1,261,257            
2018 Equity Incentive Plan [Member] | Class A Common Stock [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Share-based Compensation, common stock available for grant     2,149,480        
2018 Equity Incentive Plan [Member] | Class A Common Stock [Member] | Maximum [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Shares of common stock available for issuance     2,500,000        
2018 Equity Incentive Plan [Member] | Class A Common Stock and Class B Common Stock [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Share-based Compensation, number of additional shares available from 2008 Stock Incentive Plan     583,056        
2018 Equity Incentive Plan [Member] | Class A Common Stock and Class B Common Stock [Member] | Maximum [Member]              
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]              
Share-based Compensation, common stock available for grant     5,028,832        
Percentage of shares of common stock available for issuance     5.00%        
v3.19.1
Stock Based Compensation - Summary of Stock Option Grants (Detail)
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Stock Options/Shares Outstanding, Weighted-Average Exercise Price, and Additional Disclosures [Abstract]    
Risk-free interest rate 2.79% 2.03%
Expected volatility 49.66% 47.00%
Expected dividend yield 0.00% 0.00%
Expected term (in years) 5 years 8 months 23 days 6 years 29 days
v3.19.1
Stock-Based Compensation - Summary of Stock Options Activity (Detail) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]    
Number of Options Outstanding, Ending balance 3,535,560  
Number of Options, Granted 1,342,840  
Number of Options, Exercised (601,018)  
Number of Options, Forfeited (507,296)  
Number of Options Outstanding, Ending balance 3,770,086 3,535,560
Number of Options, Vested and expected to vest 3,436,473  
Number of Options, Exercisable 1,910,882  
Weighted-Average Exercise Price, Outstanding, Beginning balance $ 4.74  
Weighted-Average Exercise Price, Granted 10.40  
Weighted-Average Exercise Price, Exercised 1.43  
Weighted-Average Exercise Price, Forfeited 7.51  
Weighted-Average Exercise Price, Outstanding, Ending balance 6.91 $ 4.74
Weighted-Average Exercise Price, Vested and expected to vest 6.70  
Weighted-Average Exercise Price, Exercisable $ 4.90  
Weighted-Average Contractual Term, Outstanding, Beginning balance 7 years 5 months 8 days 7 years 3 months 18 days
Vested and expected to vest 7 years 4 months 2 days  
Exercisable 6 years 4 months 9 days  
Aggregate intrinsic value Outstanding, Beginning balance $ 8,895  
Aggregate intrinsic value Outstanding, Ending balance 1,956 $ 8,895
Vested and expected to vest 1,938  
Exercisable $ 1,938  
v3.19.1
Stock-Based Compensation - Schedule of Unvested Restricted Stock Units (Detail)
12 Months Ended
Dec. 31, 2018
$ / shares
shares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Unvested balance December 31, 2017 | shares 242,496
Granted | shares 2,378,578
Vested | shares (208,081)
Forfeited | shares (3,100)
Unvested balance December 31, 2018 | shares 2,409,893
Unvested balance December 31, 2017 | $ / shares $ 6.90
Granted | $ / shares 16.76
Vested | $ / shares 14.40
Forfeited | $ / shares 14.75
Unvested balance December 31, 2018 | $ / shares $ 15.98
v3.19.1
Stock-Based Compensation - Summary of Stock-Based Compensation Expense of Statements of Operations and Comprehensive Loss (Detail) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]    
Stock-based compensation expense $ 7,121 $ 1,860
Cost of Revenue [Member]    
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]    
Stock-based compensation expense 42 27
Sales and Marketing [Member]    
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]    
Stock-based compensation expense 1,955 789
Research and Development [Member]    
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]    
Stock-based compensation expense 2,011 467
General and Administrative [Member]    
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]    
Stock-based compensation expense $ 3,113 $ 577
v3.19.1
Income Taxes - Additional Information (Detail) - USD ($)
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Operating Loss Carryforwards [Line Items]    
Federal corporate income tax rate 21.00% 34.00%
Tax Cuts and Jobs Act, change in tax rate, income tax expense (benefit)   $ 0
Net operating loss, limitation percentage 80.00%  
Income tax expense $ 0 0
Foreign taxes $ 0  
Operating loss carry forwards expiration period 2027  
Research and development tax credit carry forwards $ 3,772,000 $ 2,501,000
Tax credit carry forward expiration date 2029  
Maximum [Member]    
Operating Loss Carryforwards [Line Items]    
Federal corporate income tax rate   35.00%
Federal [Member]    
Operating Loss Carryforwards [Line Items]    
Net operating loss carry forwards $ 21,600,000  
Research and development tax credit carry forwards 2,700,000  
Federal [Member] | Expirable [Member]    
Operating Loss Carryforwards [Line Items]    
Net operating loss carry forwards 9,000,000  
Federal [Member] | Nonexpirable [Member]    
Operating Loss Carryforwards [Line Items]    
Net operating loss carry forwards 12,600,000  
State [Member]    
Operating Loss Carryforwards [Line Items]    
Net operating loss carry forwards 18,200,000  
Research and development tax credit carry forwards $ 1,400,000  
v3.19.1
Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Detail)
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Income Tax Disclosure [Abstract]    
Federal statutory income tax rate 21.00% 34.00%
State taxes, net of federal benefit 6.10% 3.00%
Federal and state research and development tax credits 9.60% 13.70%
Nondeductible items (0.80%) (1.70%)
2017 TCJA   (26.90%)
Stock-based compensation 4.40% (2.60%)
Other 0.20% 0.30%
Change in valuation allowance (40.50%) (19.80%)
Effective income tax rate 0.00% 0.00%
v3.19.1
Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($)
$ in Thousands
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Deferred tax assets:      
Net operating loss carryforwards $ 5,691 $ 2,363  
Research and development tax credit carryforwards 3,772 2,501  
Accrued expenses and other current liabilities 501 392  
Intangible assets 38 42  
Property and equipment 150 111  
Stock-based compensation 1,479 265  
Other 382 259  
Total deferred tax assets 12,013 5,933  
Valuation allowance (11,257) (5,677) $ (3,795)
Net deferred tax assets 756 256  
Deferred tax liabilities:      
Capitalized software development costs (756) (256)  
Deferred tax liabilities (756) (256)  
Net deferred tax assets and liabilities $ 0 $ 0  
v3.19.1
Income Taxes - Summary of Changes in Valuation Allowance (Detail) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Income Tax Disclosure [Abstract]    
Valuation allowance as of beginning of year $ 5,677 $ 3,795
Increases recorded to accumulated deficit (adoption of ASU 2016-09)   876
Decreases recorded as a benefit to income tax provision   (1,368)
Increases recorded to tax provision 5,580 2,374
Valuation allowance as of end of year $ 11,257 $ 5,677
v3.19.1
Commitments and Contingencies -Additional Information (Detail)
$ in Millions
12 Months Ended
Dec. 31, 2018
USD ($)
Dec. 31, 2017
USD ($)
Apr. 30, 2017
ft²
Operating Leased Assets [Line Items]      
Deferred rent liability $ 1.2 $ 0.9  
Sublease agreement, area of general office space | ft²     7,735
Amount recognized under sublease 0.3 0.3  
Rent expense 2.1 1.7  
Security deposits $ 0.4 $ 0.4  
Cambridge, Massachusetts [Member]      
Operating Leased Assets [Line Items]      
Operating lease expiration period 2024-09    
Cambridge, Massachusetts [Member] | Additional Space [Member]      
Operating Leased Assets [Line Items]      
Operating lease commencement period 2019-03    
Extended operating lease expiration period 2024-09    
Woburn Massachusetts [Member]      
Operating Leased Assets [Line Items]      
Operating lease expiration period 2022-01    
v3.19.1
Future Minimum Lease Payments Under Operating Leases (Detail)
$ in Thousands
Dec. 31, 2018
USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]  
2019 $ 2,243
2020 2,573
2021 2,659
2022 2,502
2023 2,534
Thereafter 1,922
Total $ 14,433
v3.19.1
Net Loss Per Share - Summary of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders (Detail) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2018
[1]
Sep. 30, 2018
[1]
Jun. 30, 2018
[1]
Mar. 31, 2018
[1]
Dec. 31, 2017
[1]
Sep. 30, 2017
[1]
Jun. 30, 2017
[1]
Mar. 31, 2017
[1]
Dec. 31, 2018
Dec. 31, 2017
Numerator:                    
Net loss $ (6,925) $ (3,808) $ (1,730) $ (1,328) $ (653) $ (1,135) $ (1,665) $ (1,618) $ (13,791) $ (5,071)
Accretion of redeemable convertible preferred stock to redemption value                 (37,415) (14,093)
Net loss attributable to common stockholders $ (6,925) $ (3,808) $ (28,132) $ (12,341) $ (2,498) $ (604) $ (2,660) $ (13,402) $ (51,206) $ (19,164)
Denominator:                    
Weighted average common shares outstanding, basic and diluted                 16,922,225 8,773,880
Net loss per share attributable to common stockholders, basic and diluted                 $ (3.03) $ (2.18)
[1] The Company's statements of operations were impacted in the third and fourth quarter of 2018 by the recognition of $0.6 million and $1.1 million of stock-based compensation expense, respectively, related to performance-based RSU grants for which achievement of the performance condition became probable.
v3.19.1
Net Loss Per Share - Summary of Diluted Net Loss Per Share Attributable to Common Stockholders (Detail) - shares
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Antidilutive securities excluded from computation of earnings per share, amount 6,179,979 16,374,120
Convertible Preferred Stock [Member]    
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Antidilutive securities excluded from computation of earnings per share, amount   12,596,064
Employee Stock Option [Member]    
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Antidilutive securities excluded from computation of earnings per share, amount 3,770,086 3,535,560
Restricted Stock Units (RSUs) [Member]    
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Antidilutive securities excluded from computation of earnings per share, amount 2,409,893 242,496
v3.19.1
Retirement Plan - Additional Information (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Retirement Benefits [Abstract]    
Contribution to defined contribution savings plan $ 0.4 $ 0.2
v3.19.1
Related Party Transactions - Additional Information (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Related Party Transactions [Abstract]    
Expense from transactions with related party $ 8.2 $ 9.1
Payment to related party 8.7 8.6
Due to affiliate $ 1.0 $ 1.6
v3.19.1
Selected Quarterly Financial Data (Unaudited) - Selected Quarterly Financial Data (Detail) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2018
Sep. 30, 2018
Jun. 30, 2018
Mar. 31, 2018
Dec. 31, 2017
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2018
Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]                    
Revenue $ 39,779 $ 41,748 $ 41,092 $ 40,730 $ 32,377 $ 32,096 $ 30,017 $ 31,752 $ 163,349 $ 126,242
Cost of revenue 3,075 3,115 2,873 2,615 2,236 1,889 1,884 1,736 11,678 7,745
Loss from operations (7,114) [1] (3,936) [1] (1,627) [1] (1,235) [1] (539) [1] (1,019) [1] (1,580) [1] (1,551) [1] (13,912) (4,689)
Net loss (6,925) [1] (3,808) [1] (1,730) [1] (1,328) [1] (653) [1] (1,135) [1] (1,665) [1] (1,618) [1] (13,791) (5,071)
Net loss attributable to common stockholders $ (6,925) [1] $ (3,808) [1] $ (28,132) [1] $ (12,341) [1] $ (2,498) [1] $ (604) [1] $ (2,660) [1] $ (13,402) [1] $ (51,206) $ (19,164)
Basic and diluted net loss attributable to common stockholders per share [1] $ (0.28) $ (0.15) $ (3.10) $ (1.42) $ (0.29) $ (0.07) $ (0.31) $ (1.45)    
[1] The Company's statements of operations were impacted in the third and fourth quarter of 2018 by the recognition of $0.6 million and $1.1 million of stock-based compensation expense, respectively, related to performance-based RSU grants for which achievement of the performance condition became probable.
v3.19.1
Selected Quarterly Financial Data (Unaudited) - Selected Quarterly Financial Data (Parenthetical) (Detail) - USD ($)
$ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2018
Sep. 30, 2018
Dec. 31, 2018
Dec. 31, 2017
Quarterly Financial Information [Line Items]        
Stock-based compensation expense     $ 7,121 $ 1,860
Performance-Based (RSUs) [Member]        
Quarterly Financial Information [Line Items]        
Stock-based compensation expense $ 1,100 $ 600 $ 1,700  
Out of period adjustments for stock-based compensation expense $ 800