Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2018	Feb. 28, 2019	Jun. 30, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	MANNATECH INC
Entity Central Index Key	0001056358
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding (shares)		2,395,717
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 33,457,599

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents	$ 21,845	$ 37,682
Restricted cash	1,514	1,514
Accounts receivable, net of allowance of $770 and $582 in 2018 and 2017, respectively	106	273
Income tax receivable	291	907
Inventories, net	12,821	9,385
Prepaid expenses and other current assets	3,361	2,607
Deferred commissions	2,449	3,880
Total current assets	42,387	56,248
Property and equipment, net	5,860	3,537
Construction in progress	904	777
Long-term restricted cash	7,225	7,565
Other assets	3,894	3,876
Deferred tax assets, net	1,928	4,239
Total assets	62,198	76,242
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current portion of capital leases	75	228
Accounts payable	6,724	6,008
Accrued expenses	5,995	5,771
Commissions and incentives payable	12,189	9,658
Taxes payable	2,655	2,404
Current notes payable	702	815
Deferred revenue	5,274	8,561
Total current liabilities	33,614	33,445
Capital leases, excluding current portion	72	144
Deferred tax liabilities	3	1,147
Long-term notes payable	883	0
Other long-term liabilities	2,302	1,265
Total liabilities	36,874	36,001
Commitments and contingencies (Note 11)
Shareholders’ equity:
Preferred stock, $0.01 par value, 1,000,000 shares authorized, no shares issued or outstanding	0	0
Common stock, $0.0001 par value, 99,000,000 shares authorized, 2,742,857 shares issued and 2,381,149 shares outstanding as of December 31, 2018 and 2,742,857 shares issued and 2,702,940 shares outstanding as of December 31, 2017	0	0
Additional paid-in capital	33,939	34,928
Retained earnings (deficit)	(2,782)	4,190
Accumulated other comprehensive income	4,337	5,984
Treasury stock, at average cost, 361,708 shares as of December 31, 2018 and 39,917 shares as of December 31, 2017, respectively	(10,170)	(4,861)
Total shareholders’ equity	25,324	40,241
Total liabilities and shareholders’ equity	$ 62,198	$ 76,242

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
ASSETS
Accounts receivable, allowance for doubtful accounts	$ 770	$ 582
Shareholders' equity:
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	99,000,000.0	99,000,000
Common stock, shares issued (in shares)	2,742,857	2,742,857
Common stock, shares outstanding (in shares)	2,381,149	2,702,940
Treasury stock, shares (in shares)	361,708	39,917

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Net sales	$ 173,558	$ 176,696
Cost of sales	34,476	35,667
Gross profit	139,082	141,029
Operating expenses:
Commissions and incentives	73,514	74,550
Selling and administrative expenses	34,156	35,470
Depreciation and amortization	2,064	1,864
Other operating costs	29,438	26,626
Total operating expenses	139,172	138,510
Income (loss) from operations	(90)	2,519
Interest income	288	274
Other expense (income), net	291	(333)
Income before income taxes	489	2,460
Income tax provision	(4,375)	(4,247)
Net loss	$ (3,886)	$ (1,787)
Loss per common share:
Basic (in dollars per share)	$ (1.53)	$ (0.66)
Diluted (in dollars per share)	$ (1.53)	$ (0.66)
Weighted-average common shares outstanding:
Basic (in shares)	2,541	2,708
Diluted (in shares)	2,541	2,708

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (3,886)	$ (1,787)
Foreign currency translations gain (loss)	(1,661)	4,169
Pension obligations, net of tax provision of $8 and $10 in 2018 and 2017, respectively	14	(19)
Comprehensive income (loss)	$ (5,533)	$ 2,363

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common stock	Additional paid in capital	Retained earnings (deficit)	Accumulated other comprehensive income	Treasury stock
Beginning balance at Dec. 31, 2016	$ 38,885	$ 0	$ 38,190	$ 7,331	$ 1,834	$ (8,470)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Charge related to stock-based compensation	246		246
Release of restricted stock	0		(306)			306
Release of restricted stock	83		(1,748)			1,831
Foreign currency translation	4,169				4,169
Pension obligations, net of tax of $10	(19)				(19)
Repurchase of common stock	(226)		(226)
Declared and paid dividends	(1,354)			(1,354)
Issuance of unrestricted shares	244		(1,228)			1,472
Net loss	(1,787)			(1,787)
Ending balance at Dec. 31, 2017	40,241	0	34,928	4,190	5,984	(4,861)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Charge related to stock-based compensation	888		888
Release of restricted stock	(2)		(73)			71
Release of restricted stock	114		(56)			170
Foreign currency translation	(1,661)				(1,661)
Pension obligations, net of tax of $10	14				14
Repurchase of common stock	(7,543)		0
Declared and paid dividends	(3,086)			(3,086)
Issuance of unrestricted shares	245		(1,748)			1,993
Net loss	(3,886)			(3,886)
Ending balance at Dec. 31, 2018	$ 25,324	$ 0	$ 33,939	$ (2,782)	$ 4,337	$ (10,170)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,886)	$ (1,787)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	2,064	1,864
Provision for inventory losses	710	714
Provision for doubtful accounts	543	351
Loss on disposal of assets	4	1
Stock-based compensation expense	1,145	490
Deferred income taxes	1,167	2,143
Changes in operating assets and liabilities:
Accounts receivable	(376)	(308)
Income tax receivable	616	686
Inventories	(4,145)	2,379
Prepaid expenses and other current assets	407	1,540
Other assets	(17)	477
Deferred commissions	1,431	(549)
Accounts payable	716	710
Accrued expenses and other liabilities	(96)	(315)
Taxes payable	251	1,226
Commissions and incentives payable	2,531	518
Deferred revenue	(3,287)	184
Net cash (used in) provided by operating activities	(222)	10,324
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property and equipment	(2,338)	(1,340)
Proceeds from sale of assets	62	1
Net cash used in investing activities	(2,276)	(1,339)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from stock options exercised	114	83
Repurchase of common stock	(7,543)	(226)
Payment of cash dividends	(3,086)	(1,354)
Repayment of capital lease obligations	(1,540)	(1,567)
Net cash used in financing activities	(12,055)	(3,064)
Effect of currency exchange rate changes on cash, cash equivalents and restricted cash	(1,624)	4,214
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect	(16,177)	10,135
Cash, cash equivalents and restricted cash at the end of the year	21,845	37,682
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Income taxes paid, net	800	1,694
Interest paid on capital leases	64	68
Accrued asset purchases	261	238
Assets acquired through financing arrangements	2,281	130
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 30,584	$ 46,761

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Mannatech, Incorporated (together with its subsidiaries, the “Company”), located in Flower Mound, Texas, was incorporated in the state of Texas on November 4, 1993 and is listed on The Nasdaq Global Select Market under the symbol “MTEX”. The Company develops, markets, and sells high-quality, proprietary nutritional supplements, topical and skin care and anti-aging products, and weight-management products. We currently sell our products into three regions: (i) the Americas (the United States, Canada, Colombia and Mexico); (ii) EMEA (Austria, the Czech Republic, Denmark, Estonia, Finland, Germany, the Republic of Ireland, Namibia, the Netherlands, Norway, South Africa, Spain, Sweden and the United Kingdom); and (iii) Asia/Pacific (Australia, Japan, New Zealand, the Republic of Korea, Singapore, Taiwan, Hong Kong, and China).

On July 1, 2017, the Company revised its 2017 Associate Compensation Plan, which was designed to stimulate business growth and development for our active business building associates and to maximize the buying experience for our preferred customers. In doing so, the Company hopes to better utilize commission dollars to stimulate Company growth. The 2017 Associate Compensation Plan provides revised income streams, new leadership levels and titles, and modified various volume requirements for our associates. In addition, the 2017 Associate Compensation Plan re-designated members as preferred customers and modified their pricing structure.

Associates and now preferred customers purchase the Company’s products at published wholesale prices. The Company cannot distinguish products sold for personal use from other sales, when sold to associates, because it is not involved with the products after delivery, other than usual and customary product warranties and returns. Only associates are eligible to earn commissions and incentives. The Company operates a non-direct selling business in mainland China. Our subsidiary in China, Meitai Daily Necessity & Health Products Co., Ltd. (“Meitai”), is operating as a traditional retailer under a cross-border e-commerce model in China. Meitai cannot legally conduct a direct selling business in China unless it acquires a direct selling license in China.

Principles of Consolidation

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

Use of Estimates

The preparation of the Company’s consolidated financial statements in accordance with generally accepted accounting principles requires the use of estimates that affect the reported value of assets, liabilities, revenues and expenses. These estimates are based on historical experience and various other factors. The Company continually evaluates the information used to make these estimates as the business and economic environment changes. Historically, actual results have not varied materially from the Company’s estimates and the Company does not currently anticipate a significant change in its assumptions related to these estimates. However, actual results may differ from these estimates under different assumptions or conditions.

The use of estimates is pervasive throughout the consolidated financial statements, but the accounting policies and estimates considered the most significant are described in this note to the consolidated financial statements, Organization and Summary of Significant Accounting Policies.

Foreign Currency Translation

The United States dollar is the functional currency for the majority of the Company’s foreign subsidiaries. As a result, nonmonetary assets and liabilities are remeasured at their approximate historical rates, monetary assets and liabilities are remeasured at exchange rates in effect at the end of the year, and revenues and expenses are remeasured at weighted-average exchange rates for the year. The local currency is the functional currency of our subsidiaries in Columbia, Japan, Republic of Korea, Taiwan, Norway, Denmark, Sweden, Mexico and China. These subsidiaries’ assets and liabilities are translated into United States dollars at exchange rates existing at the balance sheet dates, revenues and expenses are translated at weighted-average exchange rates, and shareholders’ equity and intercompany balances are translated at historical exchange rates. The foreign currency translation adjustment is recorded as a separate component of shareholders’ equity and is included in accumulated other comprehensive income.

Transaction gains totaled approximately $0.3 million for the year ended December 31, 2018 and transaction losses totaled approximately $0.3 million for the year ended December 31, 2017, and are included in other expense, net in the Company’s consolidated statements of operations.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company includes in its cash and cash equivalents credit card receivables due from its credit card processor, as the cash proceeds from credit card receivables are received within 24 to 72 hours. As of December 31, 2018 and 2017, credit card receivables were $1.6 million and $2.0 million, respectively, and cash and cash equivalents held in bank accounts in foreign countries totaled $19.9 million and $30.6 million, respectively. The Company invests cash in liquid instruments, such as money market funds and interest bearing deposits. The Company also holds cash in high quality financial institutions and does not believe it has an excessive exposure to credit concentration risk.

At December 31, 2018, a portion of our cash and cash equivalent balances were concentrated within the Republic of South Korea, with total net assets within this foreign location totaling $14.4 million. In addition, for the year ended December 31, 2018, a concentrated portion of our operating cash flows were earned from operations within the Republic of South Korea. An adverse change in economic conditions within the Republic of South Korea could negatively affect the Company’s results of operations.

Restricted Cash

The Company is required to restrict cash for: (i) direct selling insurance premiums and credit card sales in the Republic of Korea; (ii) reserve on credit card sales in the United States and Canada; and (iii) Australia building lease collateral. As of December 31, 2018 and 2017, our total restricted cash was $8.7 million and $9.1 million, respectively. The Company classifies the restricted cash held in Korea and Australia as long-term since it relates to assets and services contracted for longer than one year.

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Company's consolidated balance sheets to the total amount presented in the consolidated statement of cash flows (in thousands):



	December 31, 2018		December 31, 2017
Cash and cash equivalents at beginning of period	$	37,682	$	28,687
Current restricted cash at beginning of period	1,514		1,510
Long-term restricted cash at beginning of period	7,565		6,429
Cash, cash equivalents, and restricted cash at beginning of period	$	46,761	$	36,626

Cash and cash equivalents at end of period	$	21,845	$	37,682
Current restricted cash at end of period	1,514		1,514
Long-term restricted cash at end of period	7,225		7,565
Cash, cash equivalents, and restricted cash at end of period	$	30,584	$	46,761

Accounts Receivable

Accounts receivable are carried at their estimated collectible amounts. Receivables are created upon shipment of an order if the credit card payment is rejected or does not match the order total. As of December 31, 2018 and 2017, receivables consisted primarily of amounts due from preferred customers and associates. The Company periodically evaluates its receivables for collectability based on historical experience, recent account activities, and the length of time receivables are past due and writes-off receivables when they become uncollectible. As of December 31, 2018 and 2017, the Company held an allowance for doubtful accounts of $0.8 million and $0.6 million, respectively.

Inventories

Inventories consist of raw materials, finished goods, and promotional materials that are stated at the lower of cost (using standard costs that approximate average costs) or net realizable value. The Company periodically reviews inventories for obsolescence and any inventories identified as obsolete are reserved or written off.

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets were $3.4 million and $2.6 million at December 31, 2018 and 2017, respectively. Included in the December 31, 2018 and 2017 balances were $1.8 million and $1.7 million in prepaid deposits, respectively. Also included in the balances at December 31, 2018 and 2017 were $1.0 million and $0.9 million for other prepaid assets, respectively. At December 31, 2018 the balance in prepaid inventory was $0.6 million.

Property and Equipment

Property and equipment are stated at cost, less accumulated depreciation and amortization computed using the straight-line method over the estimated useful life of each asset. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the improvements. Expenditures for maintenance and repairs are charged to expense as incurred. The cost of property and equipment sold or otherwise retired and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is included in other operating costs in the accompanying consolidated statements of operations. The estimated useful lives of fixed assets are as follows:



	Estimated useful life
Office furniture and equipment	5 to 7 years
Computer hardware and software	3 to 5 years
Automobiles	3 to 5 years
Leasehold improvements ⁽¹⁾	2 to 10 years

⁽¹⁾ The Company amortizes leasehold improvements over the shorter of the useful estimated life of the leased asset or the lease term.

Property and equipment are reviewed for impairment whenever an event or change in circumstances indicates that the carrying amount of an asset or group of assets may not be recoverable. The impairment review includes a comparison of future projected cash flows generated by the asset or group of assets with its associated net carrying value. If the net carrying value of the asset or group of assets exceeds expected cash flows (undiscounted and without interest charges), an impairment loss is recognized to the extent the carrying amount of the asset exceeds its fair value.

Other Assets

At December 31, 2018 and 2017, other assets were $3.9 million and $3.9 million, respectively. Included in the December 31, 2018 and 2017 balances were deposits for building leases in various locations of $2.0 million and $1.9 million, respectively. Also included in each of the December 31, 2018 and 2017 balances were $1.7 million, representing a deposit with Mutual Aid Cooperative and Consumer in the Republic of Korea, an organization established by the Republic of Korea’s Fair Trade Commission’s approval to compensate and protect consumers who participate in network marketing activities from damages. Other assets at each of December 31, 2018 and 2017 also include $0.2 million of indefinite lived intangible assets relating to the Manapol ^® powder trademark.

Notes Payable

Notes payable were $1.6 million and $0.8 million as of December 31, 2018 and December 31, 2017, respectively, as a result of funding from a capital financing agreement related to our investment in leasehold improvements, computer hardware and software and other financing arrangements. Payments are made monthly according to the terms of the agreements which have a weighted average effective interest rate of 4.89% and are collateralized by leasehold improvements and computer hardware and software. At December 31, 2018, the current portion was $0.7 million and the long-term portion was $0.9 million. At December 31, 2017, the current portion was $0.8 million and the long-term portion was $0.0 million.

Other Long-Term Liabilities

Other long-term liabilities were $2.3 million and $1.3 million for the years ending December 31, 2018 and 2017, respectively. At December 31, 2018, we recorded $1.3 million of lease incentive obligation for leasehold improvements at our corporate headquarters. At each of December 31, 2018 and 2017, we recorded $0.2 million, respectively, in other long-term liabilities related to uncertain income tax positions (see Note 7, Income Taxes). Certain operating leases for the Company’s regional office facilities contain a restoration clause that requires the Company to restore the premises to its original condition. At December 31, 2018 and 2017, accrued restoration costs related to these leases amounted to $0.4 million and $0.4 million, respectively. At December 31, 2018 and 2017, government mandated severance accruals in certain international offices amounted to $0.3 million and $0.6 million, respectively. The Company also recorded a long-term liability for an estimated defined benefit obligation related to a non-U.S. defined benefit plan for its Japan operations of $0.4 million and $0.4 million as of December 31, 2018 and 2017, respectively (See Note 9, Employee Benefit Plans).

Revenue Recognition

The Company’s revenue is derived from sales of individual products and associate fees or, in certain geographic markets,

starter and renewal packs. Substantially all of the Company’s product sales are made at published wholesale prices to associates and preferred customers. The Company records revenue net of any sales taxes and records a reserve for expected sales returns based on its historical experience. The Company recognizes revenue from shipped products when control of the product transfers to the customer, thus the performance obligation is satisfied. Corporate-sponsored event revenue is recognized when the event is held.

As a result of the 2017 Associate Compensation Plan, which was implemented on July 1, 2017, we collect associate fees, which relate to providing associates with the right to earn commissions, benefits and incentives for that year. Associate fees are recognized evenly over the course of the annual period of the associate’s contract and revenue from software tools included in the first contractual year is recognized over three months. Almost all orders are paid via credit card. We collected associate fees within the United States, Canada, South Africa, Japan, Australia, New Zealand, Singapore, Hong Kong, Taiwan, Austria, the Czech Republic, Denmark, Estonia, Finland, Germany, the Republic of Ireland, the Netherlands, Norway, Spain, Sweden and the United Kingdom during the year ended December 31, 2018.

Orders placed by associates or preferred customers constitute our contracts. Product sales placed in the form of an automatic order contain two performance obligations - a) the sale of the product and b) the loyalty program. For these contracts, the Company accounts for each of these obligations separately as they are each distinct. The transaction price is allocated between the product sale and the loyalty program on a relative standalone selling price basis. Sales placed through a one-time order contain only the first performance obligation noted above - the sale of the product.

The Company provides associates with access to a complimentary three-month package for the Success Tracker^TM and Mannatech+ online business tools with the first payment of an associate fee. The first payment of an associate fee contains three performance obligations a) the associate fee, whereby the Company provides an associate with the right to earn commissions, bonuses and incentives for a year, b) three months of complimentary access to utilize the Success Tracker™ online tool and c) three months of complimentary access to utilize the Mannatech+ online business tool. The transaction price is allocated between the three performance obligations on a relative standalone selling price basis. Associates do not have complimentary access to online business tools after the first contractual period.

With regard to both of the aforementioned contracts, the Company determines the standalone selling prices based on our overall pricing objectives, taking into consideration market conditions and other factors, including the value of the contracts.

Our sales mix for the years ended December 31, was as follows (in millions, except percentages):



	2018		Percentage		2017		Percentage
Consolidated product sales	$	170.2	98.0	%	$	157.9	89.4	%
Consolidated pack sales and associate fees^(a)	2.5		1.5	%	14.2		8.0	%
Consolidated other, including freight	0.9		0.5	%	4.6		2.6	%
Total consolidated net sales	$	173.6	100.0	%	$	176.7	100.0	%

Revenues by reporting segment are presented in Note 15 of our consolidated financial statements. We believe that the disaggregation of our revenues as reflected above, coupled with further discussion below, and the reporting segment in Note 15, depicts how the nature, amount, timing and uncertainty of our revenues and cash flows are affected by economic factors.

Deferred Commissions

The Company defers commissions on (i) the sales of products shipped but not received by customers by the end of the

respective period and (ii) the loyalty program. Deferred commissions are incremental costs and are amortized to expense consistent with how the related revenue is recognized. Deferred commissions were $2.4 million and $3.9 million at December 31, 2018 and December 31, 2017, respectively. Of this balance $2.6 million was amortized to commissions expense for the twelve months ended December 31, 2018.

Deferred Revenue

The Company defers certain components of its revenue. Deferred revenue consisted of: (i) sales of products shipped but not received by the customers by the end of the respective period; (ii) revenue from the loyalty program; (iii) prepaid registration fees from customers planning to attend a future corporate-sponsored event; and (iv) prepaid annual associate fees. At December 31, 2018 and December 31, 2017, the Company’s deferred revenue was $5.3 million and $8.6 million, respectively. Of this balance, $6.6 million was recognized as revenue for the twelve months ended December 31, 2018.

The Company's customer loyalty program conveys a material right to the customer as it provides the promise to redeem loyalty points for the purchase of products, which is based on earning points through placing consecutive qualified automatic orders. The timing and recognition of loyalty points has not changed with the adoption of ASC 606. The Company factors in breakage rates, which is the percentage of the loyalty points that are expected to be forfeited or expire, for purposes of revenue recognition. Breakage rates are estimated based on historical data and can be reasonably and objectively determined. There have not been significant changes for the breakage estimate as a result of adopting ASC 606. The deferred revenue associated with the loyalty program at December 31, 2018 and December 31, 2017 was $4.2 million and $6.4 million, as follows:



Loyalty program	(in thousands)
Loyalty deferred revenue as of January 1, 2017	$	7,033
Loyalty points forfeited or expired	(5,895		)
Loyalty points used	(14,316		)
Loyalty points vested	17,836
Loyalty points unvested	1,748
Loyalty deferred revenue as of December 31, 2017	$	6,406



Loyalty deferred revenue as of January 1, 2018	$	6,406
Loyalty points forfeited or expired	(4,332		)
Loyalty points used	(11,398		)
Loyalty points vested	12,469
Loyalty points unvested	1,086
Loyalty deferred revenue as of December 31, 2018	$	4,231

Sales Refund and Allowances

The Company utilizes the expected value method, as set forth by ASC 606, to estimate the sales returns and allowance liability by taking the weighted average of the sales return rates over a rolling six-month period. The Company allocates the total amount recorded within the sales return and allowance liability as a reduction of the overall transaction price for the Company’s product sales. The Company deems the sales refund and allowance liability to be a variable consideration. The method for estimating the sales returns and allowance liability has remained consistent as a result of adopting ASC 606.

Historically, our sales returns have not materially changed through the years, as the majority of our customers who return their merchandise do so within the first 90 days after the original sale. Sales returns have historically averaged 1.5% or less of our gross sales. For the years ended December 31, 2018 and December 31, 2017, our sales return reserve consisted of the following (in thousands):



Sales reserve as of January 1, 2017	$	129
Provision related to sales made in current period	1,274
Adjustment related to sales made in prior periods	3
Actual returns or credits related to current period	(1,156		)
Actual returns or credits related to prior periods	(133		)
Sales reserve as of December 31, 2017	$	117

Sales reserve as of January 1, 2018	$	117
Provision related to sales made in current period	1,198
Adjustment related to sales made in prior periods	(10		)
Actual returns or credits related to current period	(1,125		)
Actual returns or credits related to prior periods	(104		)
Sales reserve as of December 31, 2018	$	76

Shipping and Handling Costs

The Company records inbound freight as a component of inventory and cost of sales. The Company records freight and shipping fees collected from its customers as fulfillment costs. In accordance with ASC 606-10-25-18a, freight and shipping fees are not deemed to be separate performance obligations as these activities occur before the customer receives the product.

Commission and Incentive Expenses

Associates earn commissions and incentives based on their direct and indirect commissionable net sales over each month of the fiscal year. The Company accrues commissions and incentives when earned by associates and pays commissions on product and pack sales on a monthly basis.

Advertising Expenses

The Company expenses advertising and promotions in selling and administrative expenses when incurred. Advertising and promotional expenses were approximately $5.6 million and $5.8 million for the years ended December 31, 2018 and 2017, respectively. Educational and promotional items, called sales aids, are sold to associates to assist in their sales efforts and are included in inventories and charged to cost of sales when sold.

Research and Development Expenses

The Company expenses research and development expenses as incurred. Research and development expenses related to new product development, enhancement of existing products, clinical studies and trials, Food and Drug Administration compliance studies, general supplies, internal salaries, third-party contractors, and consulting fees were approximately $1.0 million and $1.2 million, respectively, for the years ended December 31, 2018 and 2017. Salaries and contract labor are included in selling and administrative expenses and all other research and development costs are included in other operating costs.

Stock-Based Compensation

The Company currently has one active stock-based compensation plan, the Mannatech, Incorporated 2017 Stock Incentive Plan (the “2017 Plan”), which was adopted by the Company’s Board of Directors on April 17, 2017 and was approved by its shareholders on June 8, 2017. The 2017 Plan supersedes the Mannatech, Incorporated 2008 Stock Incentive Plan, as amended, which was set to expire on February 20, 2018. The 2008 Plan provided, and the 2017 Plan provides, for grants of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance stock and performance stock units to our employees, board members, and consultants. However, only employees of the Company and its corporate subsidiaries are eligible to receive incentive stock options. The exercise price per share for all stock options will be no less than the market value of a share of common stock on the date of grant. Any incentive stock option granted to an employee owning more than 10% of our common stock will have an exercise price of no less than 110% of our common stock’s market value on the grant date.

The majority of stock options vest over two or three years, and generally are granted with a term of ten years, or five years in the case of an incentive option granted to an employee who owns more than 10% of our common stock. At date of grant, the Company determines the fair value of the stock option award and recognizes compensation expense over the requisite service period, or the vesting period of the award. The fair value of the stock option award is calculated using the Black-Scholes option-pricing model. The Company records stock-based compensation expense in selling and administrative expenses.

Software Development Costs

The Company capitalizes qualifying internal payroll and external contracting and consulting costs related to the development of internal use software that are incurred during the application development stage, which includes design of the software configuration and interfaces, coding, installation, and testing. Costs incurred during the preliminary project along with post-implementation stages of internal use software are expensed as incurred. During the years ended December 31, 2018 and 2017, the Company capitalized $0.3 million and $0.4 million, respectively, of qualifying internal payroll costs. The Company amortizes such costs over the estimated useful life of the software, which is three to five years once the software is placed in service.

Other Operating Costs

Other operating costs include travel, accounting/legal/consulting fees, credit card processing fees, banking fees, off-site storage fees, utilities, and other miscellaneous operating expenses.

Income Taxes

The Company determines the provision for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income in the period that includes the enactment date. The Company evaluates the probability of realizing the future benefits of its deferred tax assets and provides a valuation allowance for the portion of any deferred tax assets where the likelihood of realizing an income tax benefit in the future does not meet the more likely than not criterion for recognition. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being recognized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company recognizes both interest and penalties related to uncertain tax positions as part of the income tax provision.

Comprehensive Income and Accumulated Other Comprehensive Income

Comprehensive income is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources and includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. The Company’s comprehensive income consists of the Company’s net income, foreign currency translation adjustments from its Japan, Republic of Korea, Taiwan, Denmark, Norway, Sweden, Colombia, Mexico and China operations, remeasurement of intercompany balances classified as equity from its Taiwan, Mexico and Cyprus operations, and changes in the pension obligation for its Japanese employees.

Concentration Risk

A significant portion of our revenue is derived from our Advanced Ambrotose^®, Ambrotose Life™, TruHealth^™, Manapol^®Powder and Ambrotose^® products. A decline in sales value of such products could have a material adverse effect on our earnings, cash flows, and financial position. Revenue from these products were as follows for the years ended December 31, 2018 and 2017 (in thousands, except percentages):



	2018				2017
	Sales by product		% of total net sales		Sales by product		% of total net sales
Advanced Ambrotose^®	$	44,054	25.4	%	$	52,592	29.8	%
Ambrotose Life™	18,824		10.9	%	—		—	%
TruHealth^™	17,537		10.1	%	16,652		9.4	%
Manapol^® Powder	8,636		5.0	%	11,183		6.3	%
Ambrotose^®	7,695		4.4	%	8,459		4.8	%
Total	$	96,746	55.8	%	$	88,886	50.3	%

Our business is not currently exposed to customer concentration risk given that no independent associate has ever accounted for more than 10% of our consolidated net sales.

The Company maintains supply agreements with its suppliers and manufacturers. Some of the supply agreements contain exclusivity clauses and/or minimum annual purchase requirements. Failure to satisfy minimum purchase requirements could result in the loss of exclusivity. During the year ended December 31, 2018, the Company purchased finished goods from four suppliers that accounted for 72.4% of the year's cost of sales. During the year ended December 31, 2017, the Company purchased finished goods from two suppliers that accounted for 34.4% of the year's cost of sales. The Company maintains other supply and manufacturing agreements to minimize exposure to supplier risk.

Financial instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash and cash equivalents, investments, receivables, and restricted cash. The Company utilizes financial institutions that the Company considers to be of high credit quality and periodically evaluates the credit rating of such institutions and the allocation of their investments to minimize exposure to credit concentration risk.

Fair Value of Financial Instruments

The fair value of the Company’s financial instruments, including cash and cash equivalents, restricted cash, time deposits, money market investments, receivables, payables, and accrued expenses, approximate their carrying values due to their relatively short maturities. See Note 2 to our Consolidated Financial Statements, Fair Value, for more information.

Recently Adopted Accounting Pronouncements

The Company adopted ASU 2014-09, Revenue from Contracts with Customers, as of January 1, 2018. In May 2014, the Financial Accounting Standards Board ("FASB") issued ASU 2014-09, Revenue from Contracts with Customers. This new standard requires companies to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which a company expects to be entitled in exchange for those goods or services. Under the new standard, revenue is recognized when a customer obtains control of a good or service. The standard allows for two transition methods - entities can either apply the new standard (i) retrospectively to each prior reporting period presented or (ii) retrospectively with the cumulative effect of initially applying the standard recognized at the date of initial adoption. In July 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers, which deferred the effective date by one year to December 15, 2017 for fiscal years, and interim periods within those fiscal years, beginning after that date. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers, Principal versus Agent Considerations (Reporting Revenue versus Net), in April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers, identifying Performance Obligations and Licensing, and in May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers, Narrow-Scope Improvements and Practical Expedients, which provide additional clarification on certain topics addressed in ASU 2014-09. ASU 2016-08, ASU 2016-10, and ASU 2016-12 follow the same implementation guidelines as ASU 2014-09 and ASU 2015-14. All of these aforementioned ASUs have been codified under ASC 606. We adopted this standard on January 1, 2018 utilizing the modified retrospective approach applied to open contracts at the date of initial application. As the cumulative effect of applying the modified retrospective approach was immaterial, no adjustment was recorded to the opening balance of retained earnings. The adoption of this standard has led to increased footnote disclosures and reclassification of $3.2 million related to freight revenues that were included in product revenue in 2018 as a result of adopting ASC 606. The overall financial impact of adopting this standard did not have a material impact on our consolidated financial statements, financial condition, changes in financial condition or results of operations.

The Company adopted ASU 2016-18, Statement of Cash Flows, Restricted Cash (Topic 230), during the first quarter of 2018. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows, Restricted Cash (Topic 230), which addresses the diversity in the classification and presentation of changes in restricted cash on the statement of cash flows. The amendment requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and restricted cash. Restricted cash amounts are to be included with cash and cash equivalents when reconciling the beginning and ending amounts of cash on the statement of cash flows. The guidance is effective for annual periods beginning after December 15, 2017. Early adoption is permitted. The adoption of this ASU did not have a material impact on our financial statements, financial condition, changes in financial condition or results of operations.

The Company adopted ASU 2017-09, Compensation, Stock Compensation (Topic 718), during the first quarter of 2018. In May 2017, the FASB issued ASU 2017-09, Compensation, Stock Compensation (Topic 718), to clarify which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The new standard is required to be applied prospectively. The guidance was effective January 1, 2018, and the adoption of this ASU did not have a material impact on our financial statements, financial condition, changes in financial condition or results of operations.

Accounting Pronouncements Issued But Not Yet Effective

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) ("ASU 2016-02"). Under ASU 2016-02, an entity will be required to recognize right-of-use ("ROU") assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. ASU 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, ASU 2016-02 is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period. The Company adopted the new standard on January 1, 2019 using a modified retrospective approach. Under the modified retrospective approach, the Company will not adjust the comparative period financial information or make the new required lease disclosures for periods before the effective date. The Company will elect the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities for leases with a term less than 12 months. While the Company continues to assess all of the effects of adoption, the Company believes the most significant effects relate to (i) the recognition of new ROU assets and lease liabilities on the consolidated balance sheet and (ii) providing significant new disclosures about the Company's leasing activities. The Company expects adoption of this new standard will not have a material impact on its results of operations or cash flows. The new ROU assets and lease liabilities, which will be recognized on the consolidated balance sheet, consist primarily of offices. We started the transition plan in the third quarter of 2018 and continued to perform the scoping work in the fourth quarter of 2018. We identified a total of 22 lease agreements that are subject to Topic 842, and four of them meet the short-term lease exception as of December 31, 2018. We are continuing to analyze and evaluate the ROU assets and lease liability using the incremental borrowing rate at January 1, 2019 because the implicit rate is not readily determinable in the lease agreement. Upon adoption of ASC 842, all existing leases will be classified as either operating lease or finance lease. The Company plans to modify its business processes and controls to support the adoption of the new standard, including expanded review of new contracts. After the adoption of Topic 842, we will first report the ROU assets and lease liabilities as of March 31, 2019 in our Quarterly Report on Form 10-Q based on our lease portfolio as of that date.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ("ASU 2016-13"). This standard adds to U.S. GAAP an impairment model (known as the current expected credit loss ("CECL") model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses, which is intended to result in the more timely recognition of losses. Under the CECL model, entities will estimate credit losses over the entire contractual term of the instrument (considering estimated prepayments, but not expected extensions or modifications) from the date of initial recognition of the financial instrument. Measurement of expected credit losses are to be based on relevant forecasts that affect collectability. The scope of financial assets within the CECL methodology is broad and includes trade receivables from certain revenue transactions and certain off-balance sheet credit exposures. Different components of the guidance require modified retrospective or prospective adoption. ASU 2016-13 will be effective for us as of January 1, 2020. While our review is ongoing, we believe ASU 2016-13 will only have applicability to our receivables from revenue transactions. Under ASC 606, revenue is recognized when, among other criteria, it is probable that the entity will collect the consideration to which it is entitled for goods or services transferred to a customer. At the point that trade receivables are recorded, they become subject to the CECL model and estimates of expected credit losses on trade receivables over their contractual life will be required to be recorded at inception based on historical information, current conditions, and reasonable and supportable forecasts. The Company is currently evaluating whether the new guidance will have an impact on our consolidated financial statements or existing internal controls.

In February 2018, the FASB issued ASU 2018-02, Income Statement - Reporting Comprehensive Income, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (Topic 220), which amended its standard on comprehensive income to provide an option for an entity to reclassify the stranded tax effects of the Act that was passed in December of 2017 from accumulated other comprehensive income ("AOCI") directly to retained earnings. The stranded tax effects result from the remeasurement of deferred tax assets and liabilities which were originally recorded in comprehensive income but whose remeasurement is reflected in the income statement. This is a one-time amendment applicable only to the changes resulting from the Act. The standard will be effective for the Company on January 1, 2019, and may be reflected retroactively to any period in which the impacts of the Act are recognized. The standard permits early adoption for any financial statements that have not been released as of the date of the revised standard. The Company is still evaluating the potential financial impact of adopting this standard.

Other recently issued accounting pronouncements did not or are not believed by management to have a material impact on the Company's present or future financial statements.

FAIR VALUE

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

FAIR VALUE

The Company utilizes fair value measurements to record fair value adjustments to certain financial assets and to determine fair value disclosures.

Fair Value Measurements (Topic 820) of the FASB establishes a fair value hierarchy that requires the use of observable market data, when available, and prioritizes the inputs to valuation techniques used to measure fair value in the following categories:


•	Level 1—Quoted unadjusted prices for identical instruments in active markets.


•	Level 2—Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations in which all observable inputs and significant value drivers are observable in active markets.


•	Level 3—Model derived valuations in which one or more significant inputs or significant value drivers are unobservable, including assumptions developed by the Company.

The primary objective of the Company’s investment activities is to preserve principal while maximizing yields without significantly increasing risk. The investment instruments held by the Company are interest bearing deposits for which quoted market prices are readily available. The Company considers these highly liquid investments to be cash equivalents. These investments are classified within Level 1 of the fair value hierarchy because they are valued based on quoted market prices in active markets.

The tables below presents the recorded amount of financial assets measured at fair value, which approximately equates to the carrying value due to the relatively short maturities of these respective assets, (in thousands) on a recurring basis as of December 31, 2018 and 2017. The Company did not have any material financial liabilities that were required to be measured at fair value on a recurring basis at December 31, 2018 and 2017.



2018	Level 1		Level 2		Level 3		Total
Assets
Interest bearing deposits – various banks	$	11,391	$	—	$	—	$	11,391
Total assets	$	11,391	$	—	$	—	$	11,391
Amounts included in:
Cash and cash equivalents	$	4,633	$	—	$	—	$	4,633
Restricted cash	741		—		—		741
Long-term restricted cash	6,017		—		—		6,017
Total	$	11,391	$	—	$	—	$	11,391



2017	Level 1		Level 2		Level 3		Total
Assets
Interest bearing deposits – various banks	$	23,695	$	—	$	—	$	23,695
Total assets	$	23,695	$	—	$	—	$	23,695
Amounts included in:
Cash and cash equivalents	$	16,651	$	—	$	—	$	16,651
Restricted cash	741		—		—		741
Long-term restricted cash	6,303		—		—		6,303
Total	$	23,695	$	—	$	—	$	23,695

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

For the year ended December 31, 2018 and 2017, construction in progress was $0.9 million and $0.8 million, respectively, which is primarily comprised of back-office software projects with in service dates that are currently indeterminable. As of December 31, 2018 and 2017, property and equipment consisted of the following (in thousands):



	2018			2017
Office furniture and equipment	$	3,441		$	7,648
Computer hardware	4,239			5,209
Computer software	43,416			49,687
Automobiles	81			81
Leasehold improvements	4,812			11,530
	55,989			74,155
Less accumulated depreciation and amortization	(50,129		)	(70,618		)
Property and equipment, net	5,860			3,537
Construction in progress	904			777
Total	$	6,764		$	4,314

CAPITAL LEASE OBLIGATIONS

12 Months Ended

Dec. 31, 2018

Leases, Capital [Abstract]

CAPITAL LEASE OBLIGATIONS

As of December 31, 2018 and 2017, the net book value of leased assets was $0.1 million and $0.4 million, respectively for leased equipment and purchased licenses. The future minimum lease payments (in thousands) are as follows:



2019	$	81
2020	40
2021	28
2022	7
Total future minimum lease payments	156
Less: Amounts representing interest (effective interest rate 5.61%)	(9		)
Present value of minimum lease payments	147
Current portion of capital lease obligations	75
Long-term portion of capital lease obligations	$	72

INCOME TAXES

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

INCOME TAXES

The components of the Company’s income before income taxes are attributable to the following jurisdictions for the years ended December 31 (in thousands):



	2018			2017
United States	$	(11,762	)	$	(6,911	)
Foreign	12,251			9,371
Income before income taxes	$	489		$	2,460

The components of the Company’s income tax expense for the years ended December 31 (in thousands):



Current provision (benefit):	2018			2017
Federal	$	13		$	(1,157	)
State	(25		)	75
Foreign	3,220			3,186
	3,208			2,104
Deferred provision (benefit):
Federal	1,074			1,185
State	1,027			(425		)
Foreign	(934		)	1,383
	1,167			2,143
	$	4,375		$	4,247

A reconciliation of the Company’s effective income tax rate and the United States federal statutory income tax rate is summarized as follows, for the years ended December 31:



	2018		2017
Federal statutory income taxes	21.0	%	35.0	%
State income taxes, net of federal benefit	(40.3	)	(8.0	)
Difference in foreign and United States tax on foreign operations	(75.6	)	(68.6	)
Effect of changes in valuation allowance	920.1		121.1
Effect of change in uncertain tax positions (net)	(0.5	)	(22.6	)
Federal Sub-Part F Income from foreign operations	0.4		6.6
Global Intangible Low Taxed Income (GILTI)	43.2		—
Federal Transition Tax (net of deduction)	—		191.4
Effect of changes in tax rates	(23.6	)	32.5
Foreign Exchange	(8.4	)	9.4
Prior year adjustments	(4.1	)	17.4
Other deferred - NOL expiration	—		26.0
Foreign tax credits and withholding tax	6.3		(180.8	)
Meals and entertainment	11.9		5.5
Stock Option Expense	25.8		—
Other permanent items	14.4		4.4
Other	4.1		3.4
	894.7	%	172.7	%

For the years ended December 31, 2018 and 2017, the Company’s effective tax rate was 894.7% and 172.7%, respectively. In 2018, the Company had a significant increase in its rate due to the mix of earnings across jurisdictions, valuation allowance recorded losses in certain jurisdictions, and the impact of Global Intangible Low-Tax Income ("GILTI") as a result of the Tax Cuts and Jobs Act (the "Act") passed last year. For 2017, the Company had a significant increase in its rate due to the impact of the Act. Items decreasing the effective income tax rate included the favorable rate difference from foreign jurisdictions, utilization of foreign tax credits against the transition tax, and certain tax reserve items removed due to expiration of applicable statute of limitations. Items increasing the effective income tax rate included transition tax, return to provision and prior year adjustments, and change in valuation allowance.

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities consisted of the following at December 31 (in thousands):



Deferred tax assets:	2018			2017
Deferred Revenue	$	277		$	353
Inventory capitalization	109			147
Inventory reserves	141			112
Accrued expenses	804			917
Disallowed Interest Expense	123			—
Depreciation and amortization	—			1,506
Net operating loss⁽¹⁾	9,293			6,549
Non-cash accounting charges related to stock options and warrants	584			464
Foreign tax credit carryover	3,621			5,544
Other	876			365
Total deferred tax assets	$	15,828		$	15,957
Valuation allowance	(12,793		)	(11,436		)
Total deferred tax assets, net of valuation allowance	$	3,035		$	4,521
Deferred tax liabilities:
Prepaid expenses	$	262		$	239
Deferred commissions	255			543
Internally-developed software	326			381
Fixed assets	267			266
Total deferred tax liabilities	$	1,110		$	1,429

Total net deferred tax asset	$	1,925		$	3,092

⁽¹⁾ The Company’s net operating loss will expire as follows (dollar amounts in thousands):



Jurisdiction	Gross NOL		Tax Effected NOL		Expiration Years
Australia	$	597	$	179	Indefinite
Bermuda	$	32	$	—	N/A
Canada	$	40	$	10	2026
China	$	278	$	70	2024
Colombia	$	1,857	$	613	Indefinite
Gibraltar	$	116	$	—	Indefinite
Hong Kong	$	323	$	53	Indefinite
Japan	$	203	$	70	Indefinite
Mexico	$	10,195	$	3,059	2020-2028
Norway	$	287	$	66	Indefinite
Russia⁽¹⁾	$	43	$	9	Indefinite
Singapore	$	127	$	22	Indefinite
South Africa	$	687	$	192	Indefinite
Sweden	$	490	$	108	Indefinite
Switzerland	$	9,249	$	850	2019-2025
Taiwan	$	4,901	$	980	2019-2028
Ukraine⁽²⁾	$	568	$	102	Indefinite
United States - Federal	$	9,091	$	1,878	Indefinite
United Kingdom	$	415	$	79	Indefinite


⁽¹⁾	On August 1, 2016, the Company established a legal entity in Russia.


⁽²⁾	On March 21, 2014, the Company suspended operations in the Ukraine, but maintains the legal entity.

In addition to net operating loss attributes, the Company has recorded a foreign tax credit carryforward of $3.6 million, which will begin to expire in 2025 and a charitable contribution carryforward of $0.2 million, which will expire between 2019 and 2022. The Company maintains a full valuation against both the foreign tax credits and the charitable contribution carryforward.

At December 31, 2018 and 2017, the Company’s valuation allowance was $12.8 million and $11.4 million, respectively. The provisions of ASC Topic 740 require a company to record a valuation allowance when the “more likely than not” criterion for realizing a deferred tax asset cannot be met. A company is to use judgment in reviewing both positive and negative evidence of realizing a deferred tax asset. Furthermore, the weight given to the potential effect of such evidence is commensurate with the extent the evidence can be objectively verified.

The valuation allowances presented below (in millions) at December 31, 2018 and 2017, represented a reserve against the Company’s net deferred tax asset the Company believed the “more likely than not” criterion for recognition purposes could not be met. The U.S. valuation allowance increased due to the carryover of foreign tax credits that we do not anticipate to utilize in future years.



Country	2018		2017
Australia	$	0.3	$	—
China	0.3		—
Colombia	0.6		0.6
Hong Kong	0.1		—
Mexico	3.1		2.8
Norway	0.1		—
South Africa	0.2		0.1
Sweden	0.1		0.1
Taiwan	0.9		0.8
Ukraine	0.1		0.1
United Kingdom	0.1		0.1
United States	6.9		6.8
Other Jurisdictions	—		—
Total	$	12.8	$	11.4

U.S. Tax

On December 22, 2017, President Trump signed into law H.R. 1/Public Law No. 115-97, “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.” Pursuant to ASC 740-10-25-47, the effects of the new federal legislation are recognized upon enactment, which is the date the president signs a bill into law. The Securities and Exchange Commission staff (“SEC Staff”) recognized that entities may not have the necessary information available, prepared, or analyzed in reasonable detail to complete the accounting under ASC 740 for certain income tax effects of the Act in the reporting period that includes the date of enactment. SEC Staff issued guidance in SAB 118 to address this situation. SAB 118 provides that to the extent an entity can complete the income tax accounting effects of the Act, the completed amount is reported. As of the year ended December 31, 2018, the Company has completed its analysis and no material adjustments resulted from the analysis.

Deferred tax assets (liabilities) are classified in the accompanying Consolidated Balance Sheets of December 31 as follows (in thousands):



	2018			2017
Deferred tax assets	$	1,928		$	4,239
Deferred tax liabilities	(3		)	(1,147		)
Net deferred tax assets	$	1,925		$	3,092

On January 1, 2007, the Company adopted FIN 48, which was codified into Topic 740, which prescribes a comprehensive model for how a company should recognize, measure, present, and disclose in its financial statements, uncertain tax positions that it has taken or expects to take on a tax return. Topic 740 requires that a company recognize in its financial statements the impact of tax positions that meet a “more likely than not” threshold, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. As of December 31, 2018, the Company recorded $0.2 million in other long-term liabilities related to uncertain income tax positions and income tax reserves associated with various audits. At December 31, 2018, the Company had unrecognized tax benefits of $0.1 million that, if recognized, would impact the effective tax rate. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows, for the years ended December 31, 2018 and 2017 (in thousands):



	2018		2017
Balance as of January 1	$	79	$	515
Additions for tax positions related to the current year	—		—
Additions for tax positions of prior years	—		—
Reductions of tax positions of prior years	—		(436		)
Balance as of December 31	$	79	$	79

The Company recognizes interest and/or penalties related to uncertain tax positions in current income tax expense. As of December 31, 2018 and December 31, 2017, the Company had accrued interest and penalties of $0.1 million in the consolidated balance sheet, of which $11 thousand were accrued in the consolidated statement of operations. Although it is not reasonably possible to estimate the amount by which unrecognized tax benefits may increase or decrease within the next twelve months due to uncertainties regarding the timing of any examinations, the Company does not expect its unrecognized tax benefits to decrease during the next twelve months.

The Company files income tax returns in the United States federal jurisdiction and various state and foreign jurisdictions. As of December 31, 2018, the tax years that remained subject to examination by a major tax jurisdiction for the Company’s most significant subsidiaries were as follows:



Jurisdiction	Open Years
Australia	2014-2018
Canada	2014-2018
China	2016-2018
Denmark	2015-2018
Japan	2015-2018
Mexico	2014-2018
Norway	2011-2018
Republic of Korea	2012-2018
Singapore	2014-2018
South Africa	2015-2018
Sweden	2013-2018
Switzerland	2014-2018
Taiwan	2013-2018
United Kingdom	2015-2018
United States	2015-2018

TRANSACTIONS WITH RELATED PARTIES AND AFFILIATES

12 Months Ended

Dec. 31, 2018

TRANSACTIONS WITH RELATED PARTIES AND AFFILIATES

The Company made cash donations of $0.8 million and $0.5 million to the M5M Foundation for the year ended December 31, 2018 and December 31, 2017, respectively. The M5M Foundation is a 501(c)(3) charitable organization that works to combat the epidemic of childhood malnutrition on a global scale. Several of the Company’s directors and officers and their family members serve on the board of the M5M Foundation, including:


•	Al Bala, the Company’s CEO and President;


•	Chris Simons, the Company’s Regional Vice President EMEA; and


•	Landen Fredrick, the Company's Chief Global Sales Officer and President, North America and son of J. Stanley Fredrick, the Company’s Chairman of the Board and a major shareholder.

We paid employment compensation of approximately $321,000 in 2018 and $275,000 in 2017 for salary, bonus, auto allowance, and other compensation to Landen Fredrick. Landen Fredrick is the son of J. Stanley Fredrick, the Company’s Chairman of the Board and a major shareholder. In addition, Landen Fredrick participated in the employee health care benefit plans available to all employees of the Company. Effective January 1, 2018, Landen Fredrick was promoted from Senior Vice President of Global Operations to Chief Global Sales Officer and President, North America. Mr. Fredrick had served as Senior Vice President, Global Operations since August of 2016. Prior to that, Mr. Fredrick served as Senior Vice President, Supply Chain and IT since August of 2015, Vice President, Global Operations since May of 2013, Vice President, North American Sales and Operations since January of 2011, Vice President, North American Sales since February of 2010 and as Senior Director of Tools and Training since his hire in May of 2006. Landen Fredrick also serves on the Board of the M5M Foundation.

Mr. Kevin Robbins is a member of the Company's Board of Directors, serving on the Science and Marketing Committee, and is also an independent associate, holding a position in the Company's associate global downline network marketing system. He has also consulted on the associate commission plan. In addition, several of Mr. Robbins’ family members are independent associates. The Company pays commissions and incentives to its independent associates and, during 2018 and 2017, the Company paid aggregate commissions and incentives to Mr. Robbins and his family of approximately $2.2 million and $2.4 million, respectively. The aggregate amount of commissions and incentives paid to Mr. Robbins was approximately $0.2 million and $0.2 million in 2018 and 2017, respectively. The aggregate amount of commission and incentives paid to family members was approximately $2.2 million in 2018 and $2.4 million in 2017, of which $2.0 million was paid in 2018 and $2.2 million in 2017 to Mr. Robbins' father, Ray Robbins, who holds positions in the Company's associate global downline network marketing system. In addition, less than $0.1 million in 2017 was paid to his sister, Marla Finley, and sister-in-law, Demra Robbins, who both shared an account. All commissions and incentives paid to Mr. Robbins and his family members are in accordance with the Company’s global associate career and compensation plan. The Company paid less than $0.1 million to Mr. Kevin Robbins for consulting fees in 2018. The Company has also contracted with a software development firm owned by Ryan Robbins, the brother of Mr. Robbins. The value of services performed during each of 2018 and 2017 were less than $0.1 million.

Johanna Bala, the wife of Al Bala, the Company’s Chief Executive Officer and President, is an independent associate who earns commissions and incentives. The aggregate amount of commission and incentives paid to Johanna Bala was approximately $0.2 million in 2018 and $0.1 million in 2017. The Company paid less than $0.1 million of commissions and incentives to other members of Al Bala's family in both years. All commissions and incentives paid to Al Bala's family members are in accordance with the Company’s global associate career and compensation plan.

EMPLOYEE BENEFIT PLANS

12 Months Ended

Dec. 31, 2018

Retirement Benefits [Abstract]

EMPLOYEE BENEFIT PLANS

Employee Retirement Plan

Effective May 9, 1997, the Company adopted a Defined Contribution 401(k) and Profit Sharing Plan (the “401(k) Plan”) for its United States and Canada employees. The 401(k) Plan covers all regular full-time and part-time employees who have completed three months of service and attained the age of twenty-one. United States employees can contribute up to 100 percent of their annual compensation but are limited to the maximum annual dollar amount allowable under the Internal Revenue Code. The 401(k) plan permits matching and discretionary employer contributions. The Company’s matching contributions for its United States and Canada employees vest ratably over a five-year period. During each of the years ended December 31, 2018 and 2017, the Company contributed approximately $0.3 million and $0.3 million to the 401(k) Plan for matching contributions, respectively.

The Company also sponsors a non-U.S. defined benefit plan covering its employees in its Japan subsidiary (the “Benefit Plan”). Benefits under the Benefit Plan are based on a point system for position grade and years of service. The Company utilizes actuarial methods. Inherent in the application of these actuarial methods are key assumptions, including, but not limited to, discount rates and expected long-term rates of return on plan assets. Changes in the related Benefit Plan costs may occur in the future due to changes in the underlying assumptions, changes in the number and composition of plan participants, and changes in the level of benefits provided. The Company uses a measurement date of December 31 to evaluate and record any post-retirement benefits related to the Benefit Plan.

Projected Benefit Obligation and Fair Value of Plan Assets

The Benefit Plan’s projected benefit obligation and valuation of plan assets were as follows for the years ended December 31 (in thousands):



Projected benefit obligation:	2018			2017
Balance, beginning of year	$	367		$	451
Service cost	61			76
Interest cost	1			2
Liability (gain) loss	(18		)	(9		)
Benefits paid to participants	(31		)	(170		)
Foreign currency	8			17
Balance, end of year	$	388		$	367

Plan assets:	2018			2017
Fair value, beginning of year	$	—		$	—
Company contributions	31			170
Benefits paid to participants	(31		)	(170		)
Fair value, end of year	$	—		$	—



Funded status of the Benefit Plan as of December 31 (in thousands):	2018			2017
Benefit obligation	$	(388	)	$	(367	)
Fair value of plan assets	—			—
Excess of benefit obligation over fair value of plan assets	$	(388	)	$	(367	)



Amounts recognized in the accompanying Consolidated Balance Sheets consist of, as of December 31 (in thousands):	2018			2017
Accrued benefit liability	$	(388	)	$	(367	)
Transition obligation and unrealized gain	(273		)	(289		)
Net amount recognized in the consolidated balance sheets	$	(661	)	$	(656	)



	Years Ended December 31,
Other changes recognized in comprehensive income (in thousands):	2018			2017
Net periodic cost	$	21		$	40
Current year actuarial (gain) loss	(18		)	(9		)
Amortization of transition obligation	(4		)	(4		)
Total recognized in other comprehensive income (loss)	(22		)	(13		)
Total recognized in comprehensive income	$	(1	)	$	27



	As of December 31,
Amounts not yet reflected in net periodic benefit cost and included in accumulated other comprehensive gain (in thousands):	2018		2017
Transition obligation	$	40	$	28
Prior service cost	215		252
Net actuarial gain (loss)	18		9
Total recognized in accumulated other comprehensive gain	$	273	$	289



2017 estimated amounts of amortized transition obligation (in thousands):	2018
Transition obligation	$	(4	)



	As of December 31,
Aggregate Benefit Plan information and accumulated benefit obligation in excess of plan assets (in thousands):	2018		2017
Projected benefit obligation	$	388	$	367
Accumulated benefit obligation	388		367
Fair value of plan assets	—		—

The weighted-average assumptions to determine the benefit obligation and net cost are as follows:



	2018		2017
Discount rate	0.30	%	0.30	%
Rate of increase in compensation levels	—		—

Components of Expense

In accordance with ASU 2017-07, Compensation-Retirement Benefits (Topic 715 - Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost), Service Cost for the Benefit Plan is included within selling, general and administrative expenses and all other items noted in the table below (Interest Cost, Amortization of Transition Obligation, and Prior Service Cost) are included within other income and expense. Pension costs, which are included within Consolidated Statement of Operations are detailed below for the years ended December 31 (in thousands):



	2018			2017
Service cost	$	61		$	76
Interest cost	1			2
Amortization of transition obligation	4			4
Gain (loss)	(3		)	—
Prior service cost	(42		)	(42		)
Total pension expense	$	21		$	40

Estimated Benefits and Contributions

The Company expects to contribute approximately $26,000 to the Benefit Plan in 2019. As of December 31, 2018, benefits expected to be paid by the Benefit Plan for the next ten years is approximately as follows (in thousands):



2019	$	26
2020	28
2021	25
2022	61
2023	26
Next five years	286
Total expected benefits to be paid	$	452

STOCK BASED COMPENSATION

12 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK BASED COMPENSATION

Summary of Stock Plan

The Company currently has one active stock-based compensation plan, the 2017 Plan, which was adopted by the Company’s Board of Directors on April 17, 2017 and was approved by its shareholders on June 8, 2017. The 2017 Plan supersedes the Mannatech, Incorporated 2008 Stock Incentive Plan, as amended, which was set to expire on February 20, 2018. The Board has reserved a maximum of 250,000 shares of our common stock that may be issued under the 2017 Plan, consisting of 181,674 newly reserved shares and 68,326 shares that remained available for issuance under the 2008 Plan (subject to adjustments for stock splits, stock dividends or other changes in corporate capitalization). As of December 31, 2018, the Company had a total of 39,002 shares available for grant under the 2017 Plan, which expires on April 16, 2027.

The 2008 Plan provided, and the 2017 Plan provides, for grants of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance stock and performance stock units to our employees, board members, and consultants. However, only employees of the Company and its corporate subsidiaries are eligible to receive incentive stock options. The exercise price per share for all stock options will be no less than the market value of a share of common stock on the date of grant. Any incentive stock option granted to an employee owning more than 10% of our common stock will have an exercise price of no less than 110% of our common stock’s market value on the grant date.

A summary of changes in stock options outstanding during the year ended December 31, 2018, is as follows:



	2018
	Number of Options (in thousands)		Weighted average exercise price		Weighted average remaining contractual life (in years)	Aggregate intrinsic value (in thousands)
Outstanding at beginning of year	247		$	17.23
Granted	185		16.18
Exercised	(6	)	18.95
Expired	(5	)	25.62
Outstanding at end of year	421		$	16.64	6.65	$	909
Options exercisable at year end	295		$	16.87	5.55	$	570

During 2018, the Company issued 6,000 new shares upon the exercise of options, and granted 184,667 new options to management and members of the Board. Options exercised during the year ending December 31, 2018 and December 31, 2017 had a total intrinsic value, calculated as the difference between the exercise date stock price and the exercise price of less than $0.1 million and less than $0.2 million, respectively. Non-vested shares at December 31, 2018 and 2017 were approximately 126,000 and 15,000, respectively.

Valuation and Expense Information Under FASB ASC Topic 718 Compensation – Stock Compensation

Under the provisions of FASB ASC Topic 718, the Company is required to measure and recognize compensation expense related to any outstanding and unvested stock options previously granted, and thereafter recognize, in its consolidated financial statements, compensation expense related to any new stock options granted after implementation using a calculated fair-value based option-pricing model.

The Company uses the Black-Scholes option-pricing model to calculate the fair value of all of its stock options and its assumptions are based on historical information. The following assumptions were used to calculate the compensation expense and the calculated fair value of stock options granted each year:



	2018		2017
Dividend yield:	2.4 - 2.9	%	3.5	%
Risk-free interest rate:	2.5 - 2.8	%	1.7	%
Expected market price volatility:	55.6 - 56.4	%	64.4	%
Average expected life of stock options:	4.5 years		4.5 years

The computation of the expected volatility assumption used in the Black-Scholes calculations for new grants is based on historical volatilities of the Company’s stock. The expected life assumptions are based on the Company’s historical employee exercise and forfeiture behavior.

The weighted-average grant-date fair value of stock options granted during the years ended December 31, 2018 and 2017 was $7.29 and $5.87 per share, respectively. The total fair value of awards vested during the years ended December 31, 2018 and 2017 was $0.6 million and $0.3 million, respectively.

The Company recorded the following amounts related to the expense of the fair values of options and restricted share awards during the years ended December 31, 2018 and 2017 (in thousands):



	2018			2017
Selling, general and administrative expenses and income from operations before income taxes	$	888		$	246
Benefit for income taxes	(50		)	(45		)
Effect on net income	$	838		$	201

As of December 31, 2018, the Company had approximately $0.6 million of total unrecognized compensation expense related to stock options and restricted share awards currently outstanding, to be recognized in future years, ending December 31, as follows (in thousands):



	Total gross unrecognized compensation expense		Total tax benefit associated with unrecognized compensation expense		Total net unrecognized compensation expense
2019	$	481	$	19	$	462
2020	137		7		130
	$	618	$	26	$	592

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Operating Leases

The Company leases certain office space, automobiles, computer hardware, and warehouse equipment under various non-cancelable operating leases. Some of these leases have renewal options. The Company also leases equipment under various month-to-month cancelable operating leases. For each of the years ended December 31, 2018 and 2017, total rent expense was approximately $3.7 million.

Approximate future minimum rental commitments for non-cancelable operating leases (in thousands) are as follows:



Years ending December 31,
2019	$	1,850
2020	977
2021	583
2022	586
2023	586
Thereafter	2,737
	$	7,319

Purchase Commitments

The Company maintains supply agreements with its suppliers and manufacturers. Some of the supply agreements contain exclusivity clauses and/or minimum annual purchase requirements. In November 2016, the Company entered into a four-year supply agreement to purchase an aloe vera powder in whole leaf aloe form and an aloe vera gel extract from Natural Aloe de Costa Rica, S.A. As of December 31, 2018, the Company is required to purchase an aggregate of $9.8 million through 2020. Failure to satisfy minimum purchase requirements could result in the loss of exclusivity.

Royalty and Consulting Agreements

The Company utilizes royalty agreements with individuals and entities to provide compensation for items relating to developed products, websites and emails provided to our associates. The Company paid royalties of $0.1 million and $0.1 million for the years ended December 31, 2018 and December 31, 2017, respectively.

Employment Agreements

The Company has non-cancelable employment agreements with certain executives. If the employment relationships with these executives were terminated, as of December 31, 2018, the Company would continue to be indebted to the executives for $0.4 million, payable through 2019.

LITIGATION	12 Months Ended
LITIGATION	Dec. 31, 2018
LITIGATION [Abstract]
LITIGATION	LITIGATION Administrative Proceedings Mannatech Korea, Ltd. v. Busan Custom Office, Busan District Court, Korea On or before April 12, 2015, Mannatech Korea, Ltd. filed a suit against the Busan Custom Office (“BCO”) to challenge BCO’s method of calculation regarding its assessment notice issued on July 11, 2013. The assessment notice included an audit of the Company’s imported goods covering fiscal years 2008 through 2012 and required the Company to pay $1.0 million for this assessment, all of which was paid in January 2014. Both parties submitted a response to the Court’s inquiry on January 15, 2016. The final hearing for the case was held on May 26, 2016 where each party presented their respective arguments. The Court set the decision hearing on October 27, 2016, and the Court decided the case in the Company’s favor. However, on November 18, 2016, BCO filed an appeal to the Busan High Court. The first hearing occurred on March 31, 2017, and the second hearing occurred on April 21, 2017. The final hearing was held on June 2, 2017. The Court issued its decision on June 30, 2017 in favor of the BCO. The Company appealed this decision on August 24, 2017. The Company anticipates a final decision on the appeal during the second quarter of 2019.This matter remains open. Litigation in General The Company has incurred several claims in the normal course of business. The Company believes such claims can be resolved without any material adverse effect on its consolidated financial position, results of operations, or cash flows. The Company maintains certain liability insurance; however, certain costs of defending lawsuits are not covered by or only partially covered by its insurance policies, including claims that are below insurance deductibles. Additionally, insurance carriers could refuse to cover certain claims, in whole or in part. The Company accrues costs to defend itself from litigation as they are incurred. The outcome of litigation is uncertain, and despite management’s views of the merits of any litigation, or the reasonableness of the Company’s estimates and reserves, the Company’s financial statements could nonetheless be materially affected by an adverse judgment. The Company believes it has adequately reserved for the contingencies arising from current legal matters where an outcome was deemed to be probable, and the loss amount could be reasonably estimated.

SHAREHOLDERS' EQUITY

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

SHAREHOLDERS' EQUITY

SHAREHOLDERS’ EQUITY

Preferred Stock

On May 19, 1998, the Company amended its Amended and Restated Articles of Incorporation to reduce the number of authorized shares of common stock from 100.0 million to 99.0 million and the Company authorized 1.0 million shares of preferred stock with a par value of $0.01 per share. No shares of preferred stock have ever been issued or outstanding.

Treasury Stock

On June 30, 2004, the Company’s Board of Directors authorized the Company to repurchase, in the open market, the lesser of (i) 131,756 shares of its common stock and (ii) $1.3 million of its shares, (the “June 2004 Plan”). On August 28, 2006, a second program permitting the Company to purchase, in the open market, up to $20 million of its outstanding shares was approved by our Board of Directors (the “August 2006 Plan”). On July 14, 2011, the Company’s Board of Directors authorized the Company to reactivate the June 2004 Plan. On August 31, 2016, the Company's Board of Directors reactivated the August 2006 Plan. In August of 2016 and December of 2017, the Company's Board of Directors authorized the Company to repurchase up to $0.5 million, respectively, of the Company's outstanding common shares in open market transactions. In August of 2018 and November of 2018, the Company's Board of Directors reactivated an additional $0.5 million (of the original $20.0 million authorization), respectively, in shares of the Company's common stock to be repurchased in the open market. As of August 8, 2017, the maximum number of shares available for repurchase under the June 2004 Plan was 19,084, and the total number of shares purchased in the open market under the June 2004 Plan was 112,672. As of December 31, 2018, there was $18.9 million remaining for repurchase under the August 2006 Plan, and the total value of shares repurchased in the open market under the August 2006 Plan was $1.1 million. The Company does not have any stock repurchase plans or programs other than the June 2004 Plan and the August 2006 Plan.

On May 17, 2018, we announced our intention to commence a modified Dutch auction cash tender offer to purchase up to $16.0 million of our common stock. The tender offer commenced on May 18, 2018 and expired on June 15, 2018. As a result of the tender offer, we accepted for purchase 316,659 shares of our common stock at a purchase price of $21.00 per share, for an aggregate purchase price of $6.6 million, excluding fees and expenses relating to the tender offer, which was funded from cash on hand.

During the year ended December 31, 2018, the Company repurchased 29,963 shares at an average price of $20.02. During the year ended December 31, 2017, the Company repurchased 15,418 shares at an average price of $14.69.

Equity-Based Compensation

During 2018, 6,000 shares were issued for stock option exercises and a total of 16,331 shares were issued to the members of the Board as compensation for their work on the Board.

Accumulated Other Comprehensive Income

Accumulated other comprehensive income displayed in the Consolidated Statements of Shareholders’ Equity represents the results of certain shareholders’ equity changes not reflected in the consolidated statements of operations, such as foreign currency translation and certain pension and postretirement benefit obligations.

The after-tax components of accumulated other comprehensive income, are as follows (in thousands):



	Foreign Currency Translation			Pension Postretirement Benefit Obligation			Accumulated Other Comprehensive Income, Net
Balance as of December 31, 2016	$	1,534		$	300		$	1,834
Current-period change before reclassifications	4,169			—			4,169
Amounts reclassified from accumulated other comprehensive income (loss)	—			(29		)	(29		)
Income tax provision	—			10			10
Balance as of December 31, 2017	$	5,703		$	281		$	5,984
Current-period change before reclassifications	(1,661		)	—			(1,661		)
Amounts reclassified from accumulated other comprehensive income (loss)	—			4			4
Income tax provision	—			10			10
Balance as of December 31, 2018	$	4,042		$	295		$	4,337

Dividends

On March 12, 2018, the Board of Directors declared a dividend of $0.125 per share that was paid on March 28, 2018 to shareholders of record on March 21, 2018.

On May 10, 2018, the Board of Directors declared a dividend of $0.125 per share that was paid on May 30, 2018 to shareholders of record on May 23, 2018.

On August 10, 2018, the Board of Directors declared a dividend of $0.500 per share that was paid on September 26, 2018 to shareholders of record on September 17, 2018.

On November 14, 2018, the Board of Directors declared a dividend of $0.500 per share that was paid on December 27, 2018 to shareholders of record on December 6, 2018.

During the year ended December 31, 2018, the Company declared and paid dividends amounting to an aggregate of $3.1 million. During the year ended December 31, 2017, the Company declared and paid dividends amounting to an aggregate of $1.4 million. Payment of future dividends is at the discretion of our Board of Directors.

SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

SEGMENT INFORMATION

The Company's sole reporting segment is one where we sell proprietary nutritional supplements, skin care and anti-aging products, and weight-management and fitness products through network marketing distribution channels operating in twenty-five countries. Each of the business units sells similar packs (with the exception of the United States, Canada, South Africa, Japan, Australia, New Zealand, Singapore, Hong Kong, and Taiwan where packs have been replaced with associate fees, see Note 1 Organization and Summary of Significant Accounting Policies) and products and possesses similar economic characteristics, such as selling prices and gross margins. In each country, the Company markets its products and pays commissions and incentives in similar market environments. The Company’s management reviews its financial information by country and focuses its internal reporting and analysis of revenues by packs and product sales. The Company sells its products through its independent associates who occupy positions in our network and distribute products through similar distribution channels in each country. No single independent associate has ever accounted for more than 10% of the Company’s consolidated net sales. The Company also operates a non-direct selling business in mainland China. Our subsidiary in China, Meitai, is operating as a traditional retailer under a cross-border e-commerce model. Meitai cannot legally conduct a direct selling business in China until it acquires a direct selling license in China.

The Company operates facilities in fourteen countries and sells product in twenty-six countries around the world. These facilities are located in the United States, Canada, Switzerland, Australia, the United Kingdom, Japan, the Republic of Korea (South Korea), Taiwan, South Africa, Mexico, Hong Kong, Singapore, Colombia and China. Each facility services different geographic areas. We currently sell our products in three regions: (i) the Americas (the United States, Canada, Colombia and Mexico); (ii) EMEA (Austria, the Czech Republic, Denmark, Estonia, Finland, Germany, the Republic of Ireland, Namibia, the Netherlands, Norway, South Africa, Spain, Sweden and the United Kingdom); (iii) Asia/Pacific (Australia, Japan, New Zealand, the Republic of Korea, Singapore, Taiwan, Hong Kong and China).

Consolidated net sales shipped to customers in these regions, along with pack and product information for the years ended December 31, are as follows (in millions, except percentages):



Region	2018				2017
Americas	$	58.7	33.8	%	$	64.2	36.3	%
Asia/Pacific	101.7		58.6	%	98.8		55.9	%
EMEA	13.2		7.6	%	13.7		7.8	%
Total	$	173.6	100.0	%	$	176.7	100.0	%



	2018		2017
Consolidated product sales	$	170.2	$	157.9
Consolidated pack sales and associate fees^(a)	2.5		14.2
Consolidated other, including freight	0.9		4.6
Total	$	173.6	$	176.7

^a)Coincident with the introduction of the 2017 Associate Compensation Plan, which was implemented on July 1, 2017, the Company collects associate fees, which each associate pays to the Company annually in order to be entitled to earn commissions, benefits and incentives for that year. The Company collected associate fees within the United States, Canada, South Africa, Japan, Australia, New Zealand, Singapore, Hong Kong, Taiwan, Austria, the Czech Republic, Denmark, Estonia, Finland, Germany, the Republic of Ireland, the Netherlands, Norway, Spain, Sweden and the United Kingdom during the year ended December 31, 2018. Prior to the change, associates purchased packs that were bundles of products within these respective geographic markets. Since implementing the 2017 Associate Compensation Plan, total associate fees represented an immaterial amount of total sales.

Long-lived assets by region, which include property and equipment and construction in progress for the Company and its subsidiaries, as of December 31, reside in the following regions, as follows (in millions):



Region	2018		2017
Americas	$	5.5	$	2.9
Asia/Pacific	1.3		1.3
EMEA	—		0.1
Total	$	6.8	$	4.3

Inventory balances by region, which consist of raw materials and finished goods, including promotional materials, and offset by obsolete inventories, for the Company and its subsidiaries, reside in the following regions as of December 31, as follows (in millions):



Region	2018		2017
Americas	$	4.5	$	3.5
Asia/Pacific	6.3		4.5
EMEA	2.0		1.4
Total	$	12.8	$	9.4

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2018

Valuation and Qualifying Accounts [Abstract]

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(in thousands)



			Additions
	Balance at Beginning of Year		Charged to Costs and Expenses	Charged to other Accounts	Deductions		Balance at End of Year
Year Ended December 31, 2017
Deducted from asset accounts:
Allowance for doubtful accounts	$	463	351	—	(232	)	$	582
Allowance for obsolete inventories	$	381	714	—	(529	)	$	566
Valuation allowance for deferred tax assets	$	8,458	3,549	—	(571	)	$	11,436
Included in accrued expenses:
Reserve for sales returns	$	129	1,277	—	(1,289	)	$	117
Year Ended December 31, 2018
Deducted from asset accounts:
Allowance for doubtful accounts	$	582	543	—	(355	)	$	770
Allowance for obsolete inventories	$	566	710	—	(752	)	$	524
Valuation allowance for deferred tax assets	$	11,436	1,357	—	—		$	12,793
Included in accrued expenses:
Reserve for sales returns	$	117	1,188	—	(1,229	)	$	76

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Principles of Consolidation

Use of Estimates

Foreign Currency Translation

Cash and Cash Equivalents

Restricted Cash

Accounts Receivable

Inventories

Property and Equipment



	Estimated useful life
Office furniture and equipment	5 to 7 years
Computer hardware and software	3 to 5 years
Automobiles	3 to 5 years
Leasehold improvements ⁽¹⁾	2 to 10 years

⁽¹⁾ The Company amortizes leasehold improvements over the shorter of the useful estimated life of the leased asset or the lease term.

Other Assets

Notes Payable

Other Long-Term Liabilities

Revenue Recognition and Deferred Commissions

Revenue Recognition

The Company’s revenue is derived from sales of individual products and associate fees or, in certain geographic markets,

Our sales mix for the years ended December 31, was as follows (in millions, except percentages):



	2018		Percentage		2017		Percentage
Consolidated product sales	$	170.2	98.0	%	$	157.9	89.4	%
Consolidated pack sales and associate fees^(a)	2.5		1.5	%	14.2		8.0	%
Consolidated other, including freight	0.9		0.5	%	4.6		2.6	%
Total consolidated net sales	$	173.6	100.0	%	$	176.7	100.0	%

Deferred Commissions

The Company defers commissions on (i) the sales of products shipped but not received by customers by the end of the

Deferred Revenue



Loyalty program	(in thousands)
Loyalty deferred revenue as of January 1, 2017	$	7,033
Loyalty points forfeited or expired	(5,895		)
Loyalty points used	(14,316		)
Loyalty points vested	17,836
Loyalty points unvested	1,748
Loyalty deferred revenue as of December 31, 2017	$	6,406



Loyalty deferred revenue as of January 1, 2018	$	6,406
Loyalty points forfeited or expired	(4,332		)
Loyalty points used	(11,398		)
Loyalty points vested	12,469
Loyalty points unvested	1,086
Loyalty deferred revenue as of December 31, 2018	$	4,231

Sales Refund and Allowances

Shipping and Handling Costs

Commission and Incentive Expenses

Advertising Expenses

Research and Development Expenses

Stock-Based Compensation

Software Development Costs

Other Operating Costs

Other operating costs include travel, accounting/legal/consulting fees, credit card processing fees, banking fees, off-site storage fees, utilities, and other miscellaneous operating expenses.

Income Taxes

Comprehensive Income and Accumulated Other Comprehensive Income

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration Risk



	2018				2017
	Sales by product		% of total net sales		Sales by product		% of total net sales
Advanced Ambrotose^®	$	44,054	25.4	%	$	52,592	29.8	%
Ambrotose Life™	18,824		10.9	%	—		—	%
TruHealth^™	17,537		10.1	%	16,652		9.4	%
Manapol^® Powder	8,636		5.0	%	11,183		6.3	%
Ambrotose^®	7,695		4.4	%	8,459		4.8	%
Total	$	96,746	55.8	%	$	88,886	50.3	%

Our business is not currently exposed to customer concentration risk given that no independent associate has ever accounted for more than 10% of our consolidated net sales.

Fair Value of Financial Instruments

Recent Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Accounting Pronouncements Issued But Not Yet Effective

Fair Value Measurement


•	Level 1—Quoted unadjusted prices for identical instruments in active markets.


•	Level 2—Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations in which all observable inputs and significant value drivers are observable in active markets.


•	Level 3—Model derived valuations in which one or more significant inputs or significant value drivers are unobservable, including assumptions developed by the Company.

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Revenue from External Customer [Line Items]

Revenue from External Customers by Products and Services [Table Text Block]

Our sales mix for the years ended December 31, was as follows (in millions, except percentages):



	2018		Percentage		2017		Percentage
Consolidated product sales	$	170.2	98.0	%	$	157.9	89.4	%
Consolidated pack sales and associate fees^(a)	2.5		1.5	%	14.2		8.0	%
Consolidated other, including freight	0.9		0.5	%	4.6		2.6	%
Total consolidated net sales	$	173.6	100.0	%	$	176.7	100.0	%

Estimated useful lives of fixed assets

The estimated useful lives of fixed assets are as follows:



	Estimated useful life
Office furniture and equipment	5 to 7 years
Computer hardware and software	3 to 5 years
Automobiles	3 to 5 years
Leasehold improvements ⁽¹⁾	2 to 10 years

⁽¹⁾ The Company amortizes leasehold improvements over the shorter of the useful estimated life of the leased asset or the lease term.

Loyalty deferred revenue



Loyalty program	(in thousands)
Loyalty deferred revenue as of January 1, 2017	$	7,033
Loyalty points forfeited or expired	(5,895		)
Loyalty points used	(14,316		)
Loyalty points vested	17,836
Loyalty points unvested	1,748
Loyalty deferred revenue as of December 31, 2017	$	6,406



Loyalty deferred revenue as of January 1, 2018	$	6,406
Loyalty points forfeited or expired	(4,332		)
Loyalty points used	(11,398		)
Loyalty points vested	12,469
Loyalty points unvested	1,086
Loyalty deferred revenue as of December 31, 2018	$	4,231

Sales return reserve

For the years ended December 31, 2018 and December 31, 2017, our sales return reserve consisted of the following (in thousands):



Sales reserve as of January 1, 2017	$	129
Provision related to sales made in current period	1,274
Adjustment related to sales made in prior periods	3
Actual returns or credits related to current period	(1,156		)
Actual returns or credits related to prior periods	(133		)
Sales reserve as of December 31, 2017	$	117

Sales reserve as of January 1, 2018	$	117
Provision related to sales made in current period	1,198
Adjustment related to sales made in prior periods	(10		)
Actual returns or credits related to current period	(1,125		)
Actual returns or credits related to prior periods	(104		)
Sales reserve as of December 31, 2018	$	76

Concentration risk

Revenue from these products were as follows for the years ended December 31, 2018 and 2017 (in thousands, except percentages):



	2018				2017
	Sales by product		% of total net sales		Sales by product		% of total net sales
Advanced Ambrotose^®	$	44,054	25.4	%	$	52,592	29.8	%
Ambrotose Life™	18,824		10.9	%	—		—	%
TruHealth^™	17,537		10.1	%	16,652		9.4	%
Manapol^® Powder	8,636		5.0	%	11,183		6.3	%
Ambrotose^®	7,695		4.4	%	8,459		4.8	%
Total	$	96,746	55.8	%	$	88,886	50.3	%

FAIR VALUE (Tables)

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

Fair value, assets measured on recurring basis

The Company did not have any material financial liabilities that were required to be measured at fair value on a recurring basis at December 31, 2018 and 2017.



2018	Level 1		Level 2		Level 3		Total
Assets
Interest bearing deposits – various banks	$	11,391	$	—	$	—	$	11,391
Total assets	$	11,391	$	—	$	—	$	11,391
Amounts included in:
Cash and cash equivalents	$	4,633	$	—	$	—	$	4,633
Restricted cash	741		—		—		741
Long-term restricted cash	6,017		—		—		6,017
Total	$	11,391	$	—	$	—	$	11,391



2017	Level 1		Level 2		Level 3		Total
Assets
Interest bearing deposits – various banks	$	23,695	$	—	$	—	$	23,695
Total assets	$	23,695	$	—	$	—	$	23,695
Amounts included in:
Cash and cash equivalents	$	16,651	$	—	$	—	$	16,651
Restricted cash	741		—		—		741
Long-term restricted cash	6,303		—		—		6,303
Total	$	23,695	$	—	$	—	$	23,695

INVENTORIES (Tables)

12 Months Ended

Dec. 31, 2018

Inventory Disclosure [Abstract]

Inventories

Inventories as of December 31, 2018 and 2017, consisted of the following (in thousands):



	2018			2017
Raw materials	$	803		$	879
Finished goods	12,542			9,072
Inventory reserves for obsolescence	(524		)	(566		)
Total	$	12,821		$	9,385

PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

As of December 31, 2018 and 2017, property and equipment consisted of the following (in thousands):



	2018			2017
Office furniture and equipment	$	3,441		$	7,648
Computer hardware	4,239			5,209
Computer software	43,416			49,687
Automobiles	81			81
Leasehold improvements	4,812			11,530
	55,989			74,155
Less accumulated depreciation and amortization	(50,129		)	(70,618		)
Property and equipment, net	5,860			3,537
Construction in progress	904			777
Total	$	6,764		$	4,314

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income before income taxes

The components of the Company’s income before income taxes are attributable to the following jurisdictions for the years ended December 31 (in thousands):



	2018			2017
United States	$	(11,762	)	$	(6,911	)
Foreign	12,251			9,371
Income before income taxes	$	489		$	2,460

Income tax provision

The components of the Company’s income tax expense for the years ended December 31 (in thousands):



Current provision (benefit):	2018			2017
Federal	$	13		$	(1,157	)
State	(25		)	75
Foreign	3,220			3,186
	3,208			2,104
Deferred provision (benefit):
Federal	1,074			1,185
State	1,027			(425		)
Foreign	(934		)	1,383
	1,167			2,143
	$	4,375		$	4,247

Reconciliation of effective income tax rate and United States federal statutory income tax rate

A reconciliation of the Company’s effective income tax rate and the United States federal statutory income tax rate is summarized as follows, for the years ended December 31:



	2018		2017
Federal statutory income taxes	21.0	%	35.0	%
State income taxes, net of federal benefit	(40.3	)	(8.0	)
Difference in foreign and United States tax on foreign operations	(75.6	)	(68.6	)
Effect of changes in valuation allowance	920.1		121.1
Effect of change in uncertain tax positions (net)	(0.5	)	(22.6	)
Federal Sub-Part F Income from foreign operations	0.4		6.6
Global Intangible Low Taxed Income (GILTI)	43.2		—
Federal Transition Tax (net of deduction)	—		191.4
Effect of changes in tax rates	(23.6	)	32.5
Foreign Exchange	(8.4	)	9.4
Prior year adjustments	(4.1	)	17.4
Other deferred - NOL expiration	—		26.0
Foreign tax credits and withholding tax	6.3		(180.8	)
Meals and entertainment	11.9		5.5
Stock Option Expense	25.8		—
Other permanent items	14.4		4.4
Other	4.1		3.4
	894.7	%	172.7	%

Deferred tax assets and liabilities

Significant components of the Company’s deferred tax assets and liabilities consisted of the following at December 31 (in thousands):



Deferred tax assets:	2018			2017
Deferred Revenue	$	277		$	353
Inventory capitalization	109			147
Inventory reserves	141			112
Accrued expenses	804			917
Disallowed Interest Expense	123			—
Depreciation and amortization	—			1,506
Net operating loss⁽¹⁾	9,293			6,549
Non-cash accounting charges related to stock options and warrants	584			464
Foreign tax credit carryover	3,621			5,544
Other	876			365
Total deferred tax assets	$	15,828		$	15,957
Valuation allowance	(12,793		)	(11,436		)
Total deferred tax assets, net of valuation allowance	$	3,035		$	4,521
Deferred tax liabilities:
Prepaid expenses	$	262		$	239
Deferred commissions	255			543
Internally-developed software	326			381
Fixed assets	267			266
Total deferred tax liabilities	$	1,110		$	1,429

Total net deferred tax asset	$	1,925		$	3,092

⁽¹⁾ The Company’s net operating loss will expire as follows (dollar amounts in thousands):



Jurisdiction	Gross NOL		Tax Effected NOL		Expiration Years
Australia	$	597	$	179	Indefinite
Bermuda	$	32	$	—	N/A
Canada	$	40	$	10	2026
China	$	278	$	70	2024
Colombia	$	1,857	$	613	Indefinite
Gibraltar	$	116	$	—	Indefinite
Hong Kong	$	323	$	53	Indefinite
Japan	$	203	$	70	Indefinite
Mexico	$	10,195	$	3,059	2020-2028
Norway	$	287	$	66	Indefinite
Russia⁽¹⁾	$	43	$	9	Indefinite
Singapore	$	127	$	22	Indefinite
South Africa	$	687	$	192	Indefinite
Sweden	$	490	$	108	Indefinite
Switzerland	$	9,249	$	850	2019-2025
Taiwan	$	4,901	$	980	2019-2028
Ukraine⁽²⁾	$	568	$	102	Indefinite
United States - Federal	$	9,091	$	1,878	Indefinite
United Kingdom	$	415	$	79	Indefinite


⁽¹⁾	On August 1, 2016, the Company established a legal entity in Russia.


⁽²⁾	On March 21, 2014, the Company suspended operations in the Ukraine, but maintains the legal entity.

Net operating loss by Jurisdiction

The Company’s net operating loss will expire as follows (dollar amounts in thousands):



Jurisdiction	Gross NOL		Tax Effected NOL		Expiration Years
Australia	$	597	$	179	Indefinite
Bermuda	$	32	$	—	N/A
Canada	$	40	$	10	2026
China	$	278	$	70	2024
Colombia	$	1,857	$	613	Indefinite
Gibraltar	$	116	$	—	Indefinite
Hong Kong	$	323	$	53	Indefinite
Japan	$	203	$	70	Indefinite
Mexico	$	10,195	$	3,059	2020-2028
Norway	$	287	$	66	Indefinite
Russia⁽¹⁾	$	43	$	9	Indefinite
Singapore	$	127	$	22	Indefinite
South Africa	$	687	$	192	Indefinite
Sweden	$	490	$	108	Indefinite
Switzerland	$	9,249	$	850	2019-2025
Taiwan	$	4,901	$	980	2019-2028
Ukraine⁽²⁾	$	568	$	102	Indefinite
United States - Federal	$	9,091	$	1,878	Indefinite
United Kingdom	$	415	$	79	Indefinite

Summary of valuation allowance



Country	2018		2017
Australia	$	0.3	$	—
China	0.3		—
Colombia	0.6		0.6
Hong Kong	0.1		—
Mexico	3.1		2.8
Norway	0.1		—
South Africa	0.2		0.1
Sweden	0.1		0.1
Taiwan	0.9		0.8
Ukraine	0.1		0.1
United Kingdom	0.1		0.1
United States	6.9		6.8
Other Jurisdictions	—		—
Total	$	12.8	$	11.4

Deferred tax assets (liabilities) classified in Consolidated Balance Sheets

Deferred tax assets (liabilities) are classified in the accompanying Consolidated Balance Sheets of December 31 as follows (in thousands):



	2018			2017
Deferred tax assets	$	1,928		$	4,239
Deferred tax liabilities	(3		)	(1,147		)
Net deferred tax assets	$	1,925		$	3,092

Unrecognized tax benefits



	2018		2017
Balance as of January 1	$	79	$	515
Additions for tax positions related to the current year	—		—
Additions for tax positions of prior years	—		—
Reductions of tax positions of prior years	—		(436		)
Balance as of December 31	$	79	$	79

Tax years subject to examinations

As of December 31, 2018, the tax years that remained subject to examination by a major tax jurisdiction for the Company’s most significant subsidiaries were as follows:



Jurisdiction	Open Years
Australia	2014-2018
Canada	2014-2018
China	2016-2018
Denmark	2015-2018
Japan	2015-2018
Mexico	2014-2018
Norway	2011-2018
Republic of Korea	2012-2018
Singapore	2014-2018
South Africa	2015-2018
Sweden	2013-2018
Switzerland	2014-2018
Taiwan	2013-2018
United Kingdom	2015-2018
United States	2015-2018

EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2018

Retirement Benefits [Abstract]

Benefit Plan's projected benefit obligation and valuation of plan assets

The Benefit Plan’s projected benefit obligation and valuation of plan assets were as follows for the years ended December 31 (in thousands):



Projected benefit obligation:	2018			2017
Balance, beginning of year	$	367		$	451
Service cost	61			76
Interest cost	1			2
Liability (gain) loss	(18		)	(9		)
Benefits paid to participants	(31		)	(170		)
Foreign currency	8			17
Balance, end of year	$	388		$	367

Plan assets:	2018			2017
Fair value, beginning of year	$	—		$	—
Company contributions	31			170
Benefits paid to participants	(31		)	(170		)
Fair value, end of year	$	—		$	—



Funded status of the Benefit Plan as of December 31 (in thousands):	2018			2017
Benefit obligation	$	(388	)	$	(367	)
Fair value of plan assets	—			—
Excess of benefit obligation over fair value of plan assets	$	(388	)	$	(367	)



Amounts recognized in the accompanying Consolidated Balance Sheets consist of, as of December 31 (in thousands):	2018			2017
Accrued benefit liability	$	(388	)	$	(367	)
Transition obligation and unrealized gain	(273		)	(289		)
Net amount recognized in the consolidated balance sheets	$	(661	)	$	(656	)



	Years Ended December 31,
Other changes recognized in comprehensive income (in thousands):	2018			2017
Net periodic cost	$	21		$	40
Current year actuarial (gain) loss	(18		)	(9		)
Amortization of transition obligation	(4		)	(4		)
Total recognized in other comprehensive income (loss)	(22		)	(13		)
Total recognized in comprehensive income	$	(1	)	$	27



	As of December 31,
Amounts not yet reflected in net periodic benefit cost and included in accumulated other comprehensive gain (in thousands):	2018		2017
Transition obligation	$	40	$	28
Prior service cost	215		252
Net actuarial gain (loss)	18		9
Total recognized in accumulated other comprehensive gain	$	273	$	289



2017 estimated amounts of amortized transition obligation (in thousands):	2018
Transition obligation	$	(4	)



	As of December 31,
Aggregate Benefit Plan information and accumulated benefit obligation in excess of plan assets (in thousands):	2018		2017
Projected benefit obligation	$	388	$	367
Accumulated benefit obligation	388		367
Fair value of plan assets	—		—

Weighted-average assumptions to determine the benefit obligation and net cost

The weighted-average assumptions to determine the benefit obligation and net cost are as follows:



	2018		2017
Discount rate	0.30	%	0.30	%
Rate of increase in compensation levels	—		—

Pension expense for Benefit Plan included in selling, general and administrative expenses

Pension costs, which are included within Consolidated Statement of Operations are detailed below for the years ended December 31 (in thousands):



	2018			2017
Service cost	$	61		$	76
Interest cost	1			2
Amortization of transition obligation	4			4
Gain (loss)	(3		)	—
Prior service cost	(42		)	(42		)
Total pension expense	$	21		$	40

Benefits expected to be paid by the Benefit Plan

As of December 31, 2018, benefits expected to be paid by the Benefit Plan for the next ten years is approximately as follows (in thousands):



2019	$	26
2020	28
2021	25
2022	61
2023	26
Next five years	286
Total expected benefits to be paid	$	452

STOCK BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Changes in stock options outstanding

A summary of changes in stock options outstanding during the year ended December 31, 2018, is as follows:



	2018
	Number of Options (in thousands)		Weighted average exercise price		Weighted average remaining contractual life (in years)	Aggregate intrinsic value (in thousands)
Outstanding at beginning of year	247		$	17.23
Granted	185		16.18
Exercised	(6	)	18.95
Expired	(5	)	25.62
Outstanding at end of year	421		$	16.64	6.65	$	909
Options exercisable at year end	295		$	16.87	5.55	$	570

Assumptions used to calculate compensation expense and fair value of stock options granted

The following assumptions were used to calculate the compensation expense and the calculated fair value of stock options granted each year:



	2018		2017
Dividend yield:	2.4 - 2.9	%	3.5	%
Risk-free interest rate:	2.5 - 2.8	%	1.7	%
Expected market price volatility:	55.6 - 56.4	%	64.4	%
Average expected life of stock options:	4.5 years		4.5 years

Share-based compensation expense

The Company recorded the following amounts related to the expense of the fair values of options and restricted share awards during the years ended December 31, 2018 and 2017 (in thousands):



	2018			2017
Selling, general and administrative expenses and income from operations before income taxes	$	888		$	246
Benefit for income taxes	(50		)	(45		)
Effect on net income	$	838		$	201

Unrecognized compensation cost



	Total gross unrecognized compensation expense		Total tax benefit associated with unrecognized compensation expense		Total net unrecognized compensation expense
2019	$	481	$	19	$	462
2020	137		7		130
	$	618	$	26	$	592

SHAREHOLDERS' EQUITY (Tables)

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

Components of accumulated other comprehensive income (loss)

The after-tax components of accumulated other comprehensive income, are as follows (in thousands):



	Foreign Currency Translation			Pension Postretirement Benefit Obligation			Accumulated Other Comprehensive Income, Net
Balance as of December 31, 2016	$	1,534		$	300		$	1,834
Current-period change before reclassifications	4,169			—			4,169
Amounts reclassified from accumulated other comprehensive income (loss)	—			(29		)	(29		)
Income tax provision	—			10			10
Balance as of December 31, 2017	$	5,703		$	281		$	5,984
Current-period change before reclassifications	(1,661		)	—			(1,661		)
Amounts reclassified from accumulated other comprehensive income (loss)	—			4			4
Income tax provision	—			10			10
Balance as of December 31, 2018	$	4,042		$	295		$	4,337

SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Net sales shipped to customers by geographic region

Consolidated net sales shipped to customers in these regions, along with pack and product information for the years ended December 31, are as follows (in millions, except percentages):



Region	2018				2017
Americas	$	58.7	33.8	%	$	64.2	36.3	%
Asia/Pacific	101.7		58.6	%	98.8		55.9	%
EMEA	13.2		7.6	%	13.7		7.8	%
Total	$	173.6	100.0	%	$	176.7	100.0	%

Product and pack information



	2018		2017
Consolidated product sales	$	170.2	$	157.9
Consolidated pack sales and associate fees^(a)	2.5		14.2
Consolidated other, including freight	0.9		4.6
Total	$	173.6	$	176.7

Long-lived assets, by geographic region



Region	2018		2017
Americas	$	5.5	$	2.9
Asia/Pacific	1.3		1.3
EMEA	—		0.1
Total	$	6.8	$	4.3

Inventory balances, by country



Region	2018		2017
Americas	$	4.5	$	3.5
Asia/Pacific	6.3		4.5
EMEA	2.0		1.4
Total	$	12.8	$	9.4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cash and Cash Equivalents (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Cash and Cash Equivalents [Line Items]
Credit card receivables	$ 1.6	$ 2.0
Cash and cash equivalents held in bank accounts in foreign countries	19.9	$ 30.6
South Korea
Cash and Cash Equivalents [Line Items]
Net assets	$ 14.4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restricted Cash (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Restricted cash	$ 8.7	$ 9.1

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property, Plant, and Equipment (Details)	12 Months Ended
	Dec. 31, 2018
Office furniture and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	5 years
Office furniture and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	7 years
Computer hardware and software \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	3 years
Computer hardware and software \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	5 years
Automobiles \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	3 years
Automobiles \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	5 years
Leasehold improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	2 years
Leasehold improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	10 years

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Other assets	$ 3,894	$ 3,876
Deposits for building leases	2,000	1,900
Deposit assets	1,700
Indefinite lived intangible assets	$ 200	$ 200

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Notes Payable (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Notes payable outstanding	$ 1,600	$ 800
Current notes payable	702	815
Notes payable, long-term portion	$ 883	$ 0

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Long-Term Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Other long-term liabilities	$ 2,302	$ 1,265
Uncertain income tax positions recorded in noncurrent liabilities	200	200
Accrued lease restoration costs	400	400
Accrued benefit liability	388	367
Japan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accrued benefit liability	$ 400	$ 400

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue Recognition and Deferred Commissions (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenue from External Customer [Line Items]
Revenue, Net		$ 173,600	$ 176,700
Sales Revenue Goods Percentage		100.00%	100.00%
Deferred revenue		$ 5,300	$ 8,600
Deferred revenue associated with customer loyalty programs		4,231	6,406	$ 7,033
Deferred commissions		$ 2,449	3,880
Customer returns, days after original sale date		90 days
Percentage of sale returns		1.50%
Deferred Revenue, Revenue Recognized	$ 6,600
Consolidated product sales [Member]
Revenue from External Customer [Line Items]
Revenue, Net		$ 170,200	$ 157,900
Sales Revenue Goods Percentage		98.00%	0.00%
Consolidated pack sales [Member]
Revenue from External Customer [Line Items]
Revenue, Net		$ 2,500	$ 14,200
Sales Revenue Goods Percentage		0.00%	0.00%
Consolidated other, including freight [Member]
Revenue from External Customer [Line Items]
Revenue, Net		$ 900	$ 4,600
Sales Revenue Goods Percentage		0.00%	0.00%

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Loyalty Program Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Movement in Deferred Revenue [Roll Forward]
Loyalty program deferred revenue, beginning balance	$ 6,406	$ 7,033
Loyalty points forfeited or expired	(4,332)	(5,895)
Loyalty points used	(11,398)	(14,316)
Loyalty points vested	12,469	17,836
Loyalty points unvested	1,086	1,748
Loyalty program deferred revenue, ending balance	$ 4,231	$ 6,406

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Sales Reserves (Details) - Reserve for sales returns - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	$ 117	$ 129
Provision related to sales made in current period	1,198	1,274
Adjustment related to sales made in prior periods	(10)	3
Actual returns or credits related to current period	(1,125)	(1,156)
Actual returns or credits related to prior periods	(104)	(133)
Balance at End of Year	$ 76	$ 117

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Research and Development Expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Research and development expenses	$ 1.0	$ 1.2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Stock-based Compensation (Details)	12 Months Ended
	Dec. 31, 2018 plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of active stock based compensation plan	1
Percentages of stock option ownership considered for higher exercise price of option	10.00%
Option exercise price as percentages of closing exercise price	110.00%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option exercise price as percentages of closing exercise price	110.00%
Vesting period of stock options	3 years
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentages of stock option ownership considered for higher exercise price of option	10.00%
Vesting period of stock options	2 years
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period of stock option plan	10 years
Incentive Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period of stock option plan	5 years

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Software Development Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Costs Incurred, Development Costs	$ 0.3	$ 0.4
Minimum \| Software
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)		3 years
Maximum \| Software
Finite-Lived Intangible Assets [Line Items]
Estimated useful life (in years)		5 years

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Concentration Risk (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Concentration Risk [Line Items]
Sales by product	$ 96,746	$ 88,886
% of total net sales	55.80%	50.30%
Advanced Ambrotose® \| Product Concentration Risk
Concentration Risk [Line Items]
Sales by product	$ 44,054	$ 52,592
% of total net sales	25.40%	29.80%
Abrotose Life [Member] [Member] \| Product Concentration Risk
Concentration Risk [Line Items]
Sales by product	$ 18,824	$ 0
% of total net sales	10.90%	0.00%
Ambrotose Life™ \| Product Concentration Risk
Concentration Risk [Line Items]
Sales by product	$ 17,537	$ 16,652
% of total net sales	10.10%	9.40%
Manapol® Powder \| Product Concentration Risk
Concentration Risk [Line Items]
Sales by product	$ 8,636	$ 11,183
% of total net sales	5.00%	6.30%
Ambrotose® \| Product Concentration Risk
Concentration Risk [Line Items]
Sales by product	$ 7,695	$ 8,459
% of total net sales	4.40%	4.80%

FAIR VALUE (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash	$ 8,700	$ 9,100
Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest bearing deposits – various banks	11,391	23,695
Cash and cash equivalents	4,633	16,651
Restricted cash	741	741
Long-term restricted cash	6,017	6,303
Total	11,391	23,695
Recurring Basis \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest bearing deposits – various banks	11,391	23,695
Cash and cash equivalents	4,633	16,651
Restricted cash	741	741
Long-term restricted cash	6,017	6,303
Total	11,391	23,695
Recurring Basis \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest bearing deposits – various banks	0	0
Cash and cash equivalents	0	0
Restricted cash	0	0
Long-term restricted cash	0	0
Total	0	0
Recurring Basis \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest bearing deposits – various banks	0	0
Cash and cash equivalents	0	0
Restricted cash	0	0
Long-term restricted cash	0	0
Total	$ 0	$ 0

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 803	$ 879
Finished goods	12,542	9,072
Inventory reserves for obsolescence	(524)	(566)
Total	$ 12,821	$ 9,385

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Summary of property and equipment [Abstract]
Property and equipment, gross	$ 55,989	$ 74,155
Less accumulated depreciation and amortization	(50,129)	(70,618)
Property and equipment, net	5,860	3,537
Construction in progress	904	777
Total	6,800	4,314
Office furniture and equipment
Summary of property and equipment [Abstract]
Property and equipment, gross	3,441	7,648
Computer hardware
Summary of property and equipment [Abstract]
Property and equipment, gross	4,239	5,209
Computer software
Summary of property and equipment [Abstract]
Property and equipment, gross	43,416	49,687
Automobiles
Summary of property and equipment [Abstract]
Property and equipment, gross	81	81
Leasehold improvements
Summary of property and equipment [Abstract]
Property and equipment, gross	$ 4,812	$ 11,530

CAPITAL LEASE OBLIGATIONS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Net book value of leased assets	$ 100	$ 400
Schedule of future minimum lease payments [Abstract]
2018	81
2019	40
2020	28
2021	7
Total future minimum lease payments	156
Less: Amounts representing interest (effective interest rate 5.61%)	(9)
Present value of minimum lease payments	147
Current portion of capital lease obligations	75	228
Long-term portion of capital lease obligations	$ 72	$ 144
Capital Lease Obligations
Schedule of future minimum lease payments [Abstract]
Effective interest rate	5.61%

ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Summary of accrued expenses [Abstract]
Accrued asset purchases	$ 261	$ 238
Accrued compensation	1,912	1,685
Accrued royalties	59	55
Accrued sales and other taxes	344	260
Other accrued operating expenses	677	785
Customer deposits and sales returns	425	153
Accrued travel expenses related to corporate events	411	1,156
Accrued shipping and handling costs	755	691
Rent expense	442	211
Accrued legal and accounting fees	709	537
Total	$ 5,995	$ 5,771

INCOME TAXES - Income Before Income Taxes by Jurisdiction and Component (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Components of Company's loss before income taxes [Abstract]
United States	$ (11,762)	$ (6,911)
Foreign	12,251	9,371
Income before income taxes	489	2,460
Current provision (benefit):
Federal	13	(1,157)
State	(25)	75
Foreign	3,220	3,186
Total	3,208	2,104
Deferred provision (benefit):
Federal	1,074	1,185
State	1,027	(425)
Foreign	(934)	1,383
Total	1,167	2,143
Total	$ 4,375	$ 4,247

INCOME TAXES - Effective Income Tax Rate Reconcilliation (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of effective income tax rate and United States federal statutory income tax rate [Abstract]
Federal statutory income taxes	21.00%	35.00%
State income taxes, net of federal benefit	(40.30%)	(8.00%)
Difference in foreign and United States tax on foreign operations	(75.60%)	(68.60%)
Effect of changes in valuation allowance	920.10%	121.10%
Effect of change in uncertain tax positions (net)	(0.50%)	(22.60%)
Federal Sub-Part F Income from foreign operations	0.40%	6.60%
Effective Income Tax Rate Reconciliation, GILTI percent	43.20%	0.00%
Federal Transition Tax (net of deduction)	0.00%	191.40%
Effect of changes in tax rates	(23.60%)	32.50%
Foreign Exchange	(8.40%)	9.40%
Prior year adjustments	(4.10%)	17.40%
Other deferred - NOL expiration	0.00%	26.00%
Foreign tax credits and withholding tax	(6.30%)	(180.80%)
Meals and entertainment	11.90%	5.50%
Effective Income Tax Rate Reconciliation, Stock Options, Percent	25.80%	0.00%
Other permanent items	(14.40%)	(4.40%)
Other	4.10%	3.40%
Total	894.70%	172.70%

INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Deferred Revenue	$ 277	$ 353
Inventory capitalization	109	147
Inventory reserves	141	112
Accrued expenses	804	917
Disallowed Interest Expense	123	0
Net operating loss	0	1,506
Net operating loss(1)	9,293	6,549
Non-cash accounting charges related to stock options and warrants	584	464
Foreign tax credit carryover	3,621	5,544
Other	876	365
Total deferred tax assets	15,828	15,957
Valuation allowance	(12,793)	(11,436)
Total deferred tax assets, net of valuation allowance	3,035	4,521
Deferred tax liabilities:
Prepaid expenses	262	239
Deferred commissions	255	543
Internally-developed software	326	381
Fixed assets	267	266
Total deferred tax liabilities	1,110	1,429
Total net deferred tax assets	1,925	3,092
AUSTRALIA
Deferred tax assets:
Valuation allowance	(300)	0
Operating Loss Carryforwards [Line Items]
Gross NOL	597
Tax Effected NOL	179
BERMUDA
Operating Loss Carryforwards [Line Items]
Gross NOL	32
Tax Effected NOL	0
Canada
Operating Loss Carryforwards [Line Items]
Gross NOL	40
Tax Effected NOL	10
CHINA
Deferred tax assets:
Valuation allowance	(300)	0
Operating Loss Carryforwards [Line Items]
Gross NOL	278
Tax Effected NOL	70
China
Deferred tax assets:
Valuation allowance	(600)	(600)
Operating Loss Carryforwards [Line Items]
Gross NOL	1,857
Tax Effected NOL	613
Gibraltar
Operating Loss Carryforwards [Line Items]
Gross NOL	116
Tax Effected NOL	0
Hong Kong
Deferred tax assets:
Valuation allowance	(100)	0
Operating Loss Carryforwards [Line Items]
Gross NOL	323
Tax Effected NOL	53
Japan
Operating Loss Carryforwards [Line Items]
Gross NOL	203
Tax Effected NOL	70
Mexico
Deferred tax assets:
Valuation allowance	(3,100)	(2,800)
Operating Loss Carryforwards [Line Items]
Gross NOL	10,195
Tax Effected NOL	3,059
Norway
Deferred tax assets:
Valuation allowance	(100)	0
Operating Loss Carryforwards [Line Items]
Gross NOL	287
Tax Effected NOL	66
Russia
Operating Loss Carryforwards [Line Items]
Gross NOL	43
Tax Effected NOL	9
Singapore
Operating Loss Carryforwards [Line Items]
Gross NOL	127
Tax Effected NOL	22
Norway
Deferred tax assets:
Valuation allowance	(200)	(100)
Operating Loss Carryforwards [Line Items]
Gross NOL	687
Tax Effected NOL	192
Sweden
Deferred tax assets:
Valuation allowance	(100)	(100)
Operating Loss Carryforwards [Line Items]
Gross NOL	490
Tax Effected NOL	108
Switzerland
Operating Loss Carryforwards [Line Items]
Gross NOL	9,249
Tax Effected NOL	850
Taiwan
Deferred tax assets:
Valuation allowance	(900)	(800)
Operating Loss Carryforwards [Line Items]
Gross NOL	4,901
Tax Effected NOL	980
Ukraine
Deferred tax assets:
Valuation allowance	(100)	(100)
Operating Loss Carryforwards [Line Items]
Gross NOL	568
Tax Effected NOL	102
United States
Deferred tax assets:
Valuation allowance	(6,900)	(6,800)
Operating Loss Carryforwards [Line Items]
Gross NOL	9,091
Tax Effected NOL	1,878
United States - Federal
Deferred tax assets:
Valuation allowance	(100)	$ (100)
Operating Loss Carryforwards [Line Items]
Gross NOL	415
Tax Effected NOL	$ 79

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Tax Credit Carryforward [Line Items]
Valuation allowance	$ 12,793	$ 11,436
Unrecognized tax benefits	79	$ 79	$ 515
Unrecognized tax benefits, accrued interest and penalties	100
Unrecognized tax benefits, income tax penalties and expense	11
Current Liabilities
Tax Credit Carryforward [Line Items]
Unrecognized tax benefits	200
Other Long-term Liabilities
Tax Credit Carryforward [Line Items]
Unrecognized tax benefits	100
Foreign Tax Credit Carryforward
Tax Credit Carryforward [Line Items]
Tax credit carryforward	3,600
Charitable Contribution Carryforward
Tax Credit Carryforward [Line Items]
Tax credit carryforward	$ 200

INCOME TAXES - Valuation Allowance(Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Valuation Allowance [Line Items]
Valuation allowance	$ 12,793	$ 11,436
AUSTRALIA
Valuation Allowance [Line Items]
Valuation allowance	300	0
CHINA
Valuation Allowance [Line Items]
Valuation allowance	300	0
China
Valuation Allowance [Line Items]
Valuation allowance	600	600
Hong Kong
Valuation Allowance [Line Items]
Valuation allowance	100	0
Mexico
Valuation Allowance [Line Items]
Valuation allowance	3,100	2,800
Norway
Valuation Allowance [Line Items]
Valuation allowance	100	0
Norway
Valuation Allowance [Line Items]
Valuation allowance	200	100
Sweden
Valuation Allowance [Line Items]
Valuation allowance	100	100
Taiwan
Valuation Allowance [Line Items]
Valuation allowance	900	800
Ukraine
Valuation Allowance [Line Items]
Valuation allowance	100	100
United States - Federal
Valuation Allowance [Line Items]
Valuation allowance	100	100
United States
Valuation Allowance [Line Items]
Valuation allowance	6,900	6,800
Other Jurisdictions
Valuation Allowance [Line Items]
Valuation allowance	$ 0	$ 0

INCOME TAXES - Deferred Income Tax Classification (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Deferred tax assets, net	$ 1,928	$ 4,239
Deferred tax liabilities	3	1,147
Net deferred tax assets	$ 1,925	$ 3,092

INCOME TAXES - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of beginning and ending amount of unrecognized tax benefits [Roll Forward]
Balance as of January 1	$ 79	$ 515
Additions for tax positions related to the current year	0	0
Additions for tax positions of prior years	0	0
Reductions of tax positions of prior years	0	(436)
Balance as of December 31	$ 79	$ 79

TRANSACTIONS WITH RELATED PARTIES AND AFFILIATES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Commissions and incentives	$ 73,514	$ 74,550
Directors, Officers and Family Members on M5M Foundation Board
Related Party Transaction [Line Items]
Cash donations	800	500
Son of the Chairman of the Board
Related Party Transaction [Line Items]
Officers' compensation	321	275
Member of the Board of Directors and Family
Related Party Transaction [Line Items]
Payment of employment related commissions and incentives	2,200	2,400
Member of the Board of Directors
Related Party Transaction [Line Items]
Payment of employment related commissions and incentives	200	200
Family members of a Member of the Board of Directors
Related Party Transaction [Line Items]
Payment of employment related commissions and incentives	2,200	200
Son of member of Board of Directors
Related Party Transaction [Line Items]
Payment of employment related commissions and incentives	2,000	200
Professional fees	100
Daughter and Daughter-in-law of Member of Board of Directors
Related Party Transaction [Line Items]
Payment of employment related commissions and incentives	100	100
Second son of member of Board of Directors
Related Party Transaction [Line Items]
Payment of employment related commissions and incentives	100	100
Immediate Family Member Of Management Or Principal Owner Three
Related Party Transaction [Line Items]
Payment of employment related commissions and incentives		100
Commissions and incentives	$ 100	$ 100

EMPLOYEE BENEFIT PLANS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Service period, minimum	3 months
Employees eligible age under plan, minimum	21 years
Maximum annual contribution per employee	100.00%
Vesting period of employer's matching contributions	5 years
Contributions by employer	$ 300	$ 300
Expected employer's contributions in 2018	$ 26

EMPLOYEE BENEFIT PLANS - Projected Benefit Obligation and Fair Value of Plan Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Projected benefit obligation:
Balance, beginning of year	$ 367	$ 451
Service cost	61	76
Interest cost	1	2
Liability (gain) loss	(18)	(9)
Benefits paid to participants	(31)	(170)
Foreign currency	8	17
Balance, end of year	388	367
Plan assets:
Fair value, beginning of year	0	0
Company contributions	31	170
Benefits paid to participants	(31)	(170)
Fair value, end of year	$ 0	$ 0

EMPLOYEE BENEFIT PLANS - Funded Status (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Retirement Benefits [Abstract]
Benefit obligation	$ (388)	$ (367)	$ (451)
Fair value of plan assets	0	0
Excess of benefit obligation over fair value of plan assets	$ (388)	$ (367)

EMPLOYEE BENEFIT PLANS - Amounts Recognized in Accompanying Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Accrued benefit liability	$ (388)	$ (367)
Transition obligation and unrealized gain	(273)	(289)
Net amount recognized in the consolidated balance sheets	$ (661)	$ (656)

EMPLOYEE BENEFIT PLANS - Other Changes Recognized in Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Net periodic cost	$ 21	$ 40
Current year actuarial (gain) loss	(18)	(9)
Amortization of transition obligation	(4)	(4)
Total recognized in other comprehensive income (loss)	(22)	(13)
Total recognized in comprehensive income	$ (1)	$ 27

EMPLOYEE BENEFIT PLANS - Amounts Not Yet Reflected in Net Period Benefit Cost and Included in Accumulated Other Comprehensive Gain (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Transition obligation	$ 40	$ 28
Prior service cost	215	252
Net actuarial gain (loss)	18	9
Total recognized in accumulated other comprehensive gain	$ 273	$ 289

EMPLOYEE BENEFIT PLANS - Aggregate Benefit Plan Information and Accumulated Benefit Plan Obligation Information (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Projected benefit obligation	$ 388	$ 367
Accumulated benefit obligation	388	367
Fair value of plan assets	$ 0	$ 0

EMPLOYEE BENEFIT PLANS - Weighted Average Assumption to Determine the Benefit Obligation (Details)	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Discount rate	0.30%	0.30%
Rate of increase in compensation levels	0.00%	0.00%

EMPLOYEE BENEFIT PLANS - Components of Net Period Benefit Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Service cost	$ 61	$ 76
Interest cost	1	2
Amortization of transition obligation	4	4
Defined Benefit Plan, Amortization of Gain (Loss)	(3)	0
Prior service cost	(42)	(42)
Total pension expense	$ 21	$ 40

EMPLOYEE BENEFIT PLANS - Estimated Benefits and Contributions (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Retirement Benefits [Abstract]
2018	$ 26
2019	28
2020	25
2021	61
2022	26
Next five years	286
Total expected benefits to be paid	$ 452

STOCK BASED COMPENSATION (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018 USD ($) plan $ / shares shares	Dec. 31, 2017 USD ($) $ / shares shares	Apr. 17, 2017 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		3.50%
Number of active stock based compensation plan \| plan	1
Number of shares authorized (in shares) \| shares			250,000
Number of shares available for grant (in shares) \| shares	39,002
Percentages of stock option ownership considered for higher exercise price of option	10.00%
Option exercise price as percentages of closing exercise price of stock for specific shareholders	110.00%
New shares issued (in shares) \| shares	6,000
Intrinsic value of exercised options	$ 100	$ 200
Non-vested shares (in shares) \| shares	126,000	15,000
Number of Options [Roll Forward]
Outstanding at beginning of year (in shares) \| shares	247,000
Granted (in shares) \| shares	185,000
Exercised (in shares) \| shares	(6,000)
Forfeited or expired (in shares) \| shares	(5,000)
Outstanding at end of year (in shares) \| shares	421,000	247,000
Options exercisable at year end (in shares) \| shares	295,000
Weighted average exercise price [Roll Forward]
Outstanding at beginning of year (in dollars per share) \| $ / shares	$ 17.23
Granted (in dollars per share) \| $ / shares	16.18
Exercised (in dollars per share) \| $ / shares	18.95
Forfeited or expired (in dollars per share) \| $ / shares	25.62
Outstanding at end of year (in dollars per share) \| $ / shares	16.64	$ 17.23
Options exercisable at year end (in dollars per share) \| $ / shares	$ 16.87
Weighted average remaining contractual life (in years) [Abstract]
Outstanding at end of year	6 years 7 months 23 days
Options exercisable at year end	5 years 6 months 17 days
Aggregate intrinsic value [Abstract]
Outstanding at end of year	$ 909
Options exercisable at year end	$ 570
Assumptions used to calculate compensation expense and fair value of stock options granted [Abstract]
Risk-free interest rate, minimum	2.50%
Risk-free interest rate, maximum	2.80%
Expected market price volatility, minimum	55.60%
Expected market price volatility, maximum	56.40%
Average expected life of stock options	4 years 6 months	4 years 6 months
Weighted-average grant-date fair value (in dollars per share) \| $ / shares	$ 7.29	$ 5.87
Total fair value of shares vested	$ 600	$ 300
Summary of amounts related to the expense of the fair values of options [Abstract]
Selling, general and administrative expenses and income from operations before income taxes	888	246
Benefit for income taxes	(50)	(45)
Effect on net income	838	$ 201
Unrecognized compensation expense [Abstract]
Total gross unrecognized compensation expense in 2018	481
Total gross unrecognized compensation expense in 2019	137
Total unrecognized compensation expense	618
Tax benefit associated with unrecognized compensation expense due current	19
Tax benefit associated with unrecognized compensation expense in 2018	7
Total tax benefit associated with unrecognized compensation expense	26
Total net unrecognized compensation expense in 2018	462
Total net unrecognized compensation expense in 2019	130
Total net unrecognized compensation expense	$ 592
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		170.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate		6440.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentages of stock option ownership considered for higher exercise price of option	10.00%
Vesting period of stock options	2 years
Assumptions used to calculate compensation expense and fair value of stock options granted [Abstract]
Dividend yield	0.024
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option exercise price as percentages of closing exercise price of stock for specific shareholders	110.00%
Vesting period of stock options	3 years
Assumptions used to calculate compensation expense and fair value of stock options granted [Abstract]
Dividend yield	0.029
Board of Directors
Number of Options [Roll Forward]
Granted (in shares) \| shares	184,667
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period of stock option plan	10 years
Incentive Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period of stock option plan	5 years
2017 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares) \| shares			181,674
2008 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares) \| shares			68,326

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2016	Dec. 31, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Total rent expense		$ 3,700	$ 3,700
Summary of future minimum rental commitments for non-cancelable operating leases [Abstract]
2018		1,850
2019		977
2020		583
2021		586
2022		586
Thereafter		2,737
Total		7,319
Royalty and Consulting Agreements [Abstract]
Payment of royalties		100	$ 100
Payable amount on termination of employment relationships with executives		400
Natural Aloe de Costa Rica, S.A.
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Purchase commitment, period	4 years
Purchase commitment aggregate amount		$ 9,800

LITIGATION (Details) $ in Millions	1 Months Ended
LITIGATION (Details) $ in Millions	Jan. 31, 2014 USD ($)
Busan Custom Office \| Pending Litigation
Loss Contingencies [Line Items]
Damages paid	$ 1.0

SHAREHOLDERS' EQUITY (Details) - USD ($)									12 Months Ended		136 Months Ended	1080 Months Ended
SHAREHOLDERS' EQUITY (Details) - USD ($)	Dec. 27, 2018	Sep. 26, 2018	Aug. 10, 2018	Jun. 15, 2018	May 30, 2018	May 18, 2018	Mar. 28, 2018	Aug. 08, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2017	Nov. 14, 2108	May 10, 2108	Aug. 31, 2018	Aug. 31, 2016	Aug. 28, 2006	Jun. 30, 2004	May 19, 1998
Preferred Stock [Abstract]
Common stock, shares authorized (in shares)									99,000,000.0	99,000,000	99,000,000							100,000,000.0
Preferred stock, shares authorized (in shares)									1,000,000	1,000,000	1,000,000
Preferred stock, par value (in dollars per share)									$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares issued (in shares)									0	0	0
Preferred stock, shares outstanding (in shares)									0	0	0
Equity, Class of Treasury Stock [Line Items]
Treasury stock repurchased (in shares)									29,963	15,418
Treasury stock repurchased, average cost per share (USD per share)									$ 20.02	$ 14.69
Shares issued due to exercise of stock options (in shares)									6,000
Shares issued as compensation for the work (in shares)									16,331
Sale of Stock, Consideration Received on Transaction				$ 6,600,000		$ 16,000,000
Sale of Stock, Number of Shares Issued in Transaction				316,659
Sale of Stock, Price Per Share				$ 21.00
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance									$ 40,241,000	$ 38,885,000
Current-period change before reclassifications									(1,661,000)	4,169,000
Amounts reclassified from accumulated other comprehensive income (loss)									4,000	(29,000)
Income tax provision									10,000	10,000
Ending balance									25,324,000	40,241,000	$ 40,241,000
Dividends declared, price per share (USD per share)			$ 0.5									$ 0.5	$ 0.125
Dividends paid, price per share (USD per share)	$ 0.500	$ 0.500			$ 0.125		$ 0.125
Dividends									3,100,000	1,400,000
June 2004 Plan
Equity, Class of Treasury Stock [Line Items]
Number of common shares authorized to be repurchased (in shares)								19,084									131,756
Stock repurchase program, authorized amount																	$ 1,300,000.0
Stock repurchased during period, shares								112,672
August 2006 Plan
Equity, Class of Treasury Stock [Line Items]
Stock repurchase program, authorized amount																$ 20,000,000
Stock repurchase program, remaining authorized repurchase amount									18,900,000					$ 500,000.0	$ 500,000.0
Stock repurchased since inception											1,100,000
Foreign Currency Translation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance									5,703,000	1,534,000
Current-period change before reclassifications									(1,661,000)	4,169,000
Amounts reclassified from accumulated other comprehensive income (loss)									0	0
Income tax provision									0	0
Ending balance									4,042,000	5,703,000	5,703,000
Pension Postretirement Benefit Obligation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance									281,000	300,000
Current-period change before reclassifications									0	0
Amounts reclassified from accumulated other comprehensive income (loss)									4,000	(29,000)
Income tax provision									10,000	10,000
Ending balance									295,000	281,000	281,000
Accumulated other comprehensive income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance									5,984,000	1,834,000
Ending balance									$ 4,337,000	$ 5,984,000	$ 5,984,000

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended	12 Months Ended
SEGMENT INFORMATION (Details) $ in Thousands	Mar. 31, 2018 region	Dec. 31, 2018 USD ($) region segment country	Dec. 31, 2017 USD ($)
Segment Reporting [Abstract]
Number of operating segments \| segment		1
Number of reporting segments \| segment		1
Number of countries in which entity network marketing and distribution channels operates \| country		25
Minimum percentage of revenue considered for accounted of major customer		10.00%
Number of countries in which company operates facilities \| country		14
Number of countries in which company sells products \| country		26
Number of regions in which company sells products \| region	3	3
Revenue from External Customer [Line Items]
Consolidated net sales shipped to customers		$ 173,600	$ 176,700
Percent of total revenue		100.00%	100.00%
Long-lived assets by country of domicile [Abstract]
Long-lived assets		$ 6,800	$ 4,314
Inventory, by Country [Abstract]
Inventories, net		12,821	9,385
Consolidated product sales
Revenue from External Customer [Line Items]
Consolidated net sales shipped to customers		$ 170,200	$ 157,900
Percent of total revenue		98.00%	0.00%
Consolidated pack sales and associate fees(a)
Revenue from External Customer [Line Items]
Consolidated net sales shipped to customers		$ 2,500	$ 14,200
Percent of total revenue		0.00%	0.00%
Consolidated other, including freight
Revenue from External Customer [Line Items]
Consolidated net sales shipped to customers		$ 900	$ 4,600
Percent of total revenue		0.00%	0.00%
Reportable Geographical Components \| Americas
Revenue from External Customer [Line Items]
Consolidated net sales shipped to customers		$ 58,700	$ 64,200
Percent of total revenue		33.80%	36.30%
Long-lived assets by country of domicile [Abstract]
Long-lived assets		$ 5,500	$ 2,900
Inventory, by Country [Abstract]
Inventories, net		4,500	3,500
Reportable Geographical Components \| Asia/Pacific
Revenue from External Customer [Line Items]
Consolidated net sales shipped to customers		$ 101,700	$ 98,800
Percent of total revenue		58.60%	55.90%
Long-lived assets by country of domicile [Abstract]
Long-lived assets		$ 1,300	$ 1,300
Inventory, by Country [Abstract]
Inventories, net		6,300	4,500
Reportable Geographical Components \| EMEA
Revenue from External Customer [Line Items]
Consolidated net sales shipped to customers		$ 13,200	$ 13,700
Percent of total revenue		7.60%	7.80%
Long-lived assets by country of domicile [Abstract]
Long-lived assets		$ 0	$ 100
Inventory, by Country [Abstract]
Inventories, net		$ 2,000	$ 1,400

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts
Schedule of Valuation and Qualifying Accounts [Roll Forward]
Balance at Beginning of Year	$ 582	$ 463
Additions Charged to Costs and Expenses	543	351
Additions Charged to other Accounts	0	0
Deductions	(355)	(232)
Balance at End of Year	770	582
Allowance for obsolete inventories
Schedule of Valuation and Qualifying Accounts [Roll Forward]
Balance at Beginning of Year	566	381
Additions Charged to Costs and Expenses	710	714
Additions Charged to other Accounts	0	0
Deductions	(752)	(529)
Balance at End of Year	524	566
Valuation allowance for deferred tax assets
Schedule of Valuation and Qualifying Accounts [Roll Forward]
Balance at Beginning of Year	11,436	8,458
Additions Charged to Costs and Expenses	1,357	3,549
Additions Charged to other Accounts	0	0
Deductions	0	(571)
Balance at End of Year	12,793	11,436
Reserve for sales returns
Schedule of Valuation and Qualifying Accounts [Roll Forward]
Balance at Beginning of Year	117	129
Additions Charged to Costs and Expenses	1,188	1,277
Additions Charged to other Accounts	0	0
Deductions	(1,229)	(1,289)
Balance at End of Year	$ 76	$ 117

Label	Element	Value
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	$ 36,626,000
Treasury Stock [Member]
Stock Repurchased During Period, Value	us-gaap_StockRepurchasedDuringPeriodValue	$ 7,543,000

EARNINGS PER SHARE	12 Months Ended
EARNINGS PER SHARE	Dec. 31, 2018
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The Company calculates basic Earnings per Share ("EPS") by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted EPS also reflects the potential dilution that could occur if common stock were issued for awards outstanding under the Mannatech, Incorporated 2017 Stock Incentive Plan. For each of the years ended December 31, 2018 and 2017, shares of the Company's stock subject to options were excluded from the diluted EPS calculation as their effect would have been antidilutive. The Company reported a net loss for each of the years ended December 31, 2018 and 2017.

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement of Stockholders' Equity [Abstract]
Pension obligations, tax	$ 8	$ 10

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Translation (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Foreign current transaction losses	$ 0.3	$ 0.3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounts Receivable (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Allowance for doubtful accounts	$ 0.8	$ 0.6

EMPLOYEE BENEFIT PLANS - Estimate Amounts of Amortized Transition Obligation (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Retirement Benefits [Abstract]
Transition obligation	$ (4)