Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income (Loss) before Income Tax Provision for Domestic and Non-U.S. Operations

Income (loss) before income tax provision for domestic and non-U.S. operations is as follows (in thousands):

	For the Year Ended December 31,
	2023			2022			2021
Income (loss) from operations before income tax provision:
U.S.	$	(7,864	)	$	(2,710	)	$	(1,189	)
Foreign		2,539			2,419			2,837
Income (loss) from operations before income tax provision	$	(5,325	)	$	(291	)	$	1,648

Income Tax Provision

The income tax provision consisted of the following (in thousands):

	For the Year Ended December 31,
	2023			2022		2021
Deferred:
Federal	$	—		$	—	$	—
State		—			—		—
Foreign		—			—		—
	$	—		$	—	$	—
Current:
Federal	$	—		$	—	$	—
State		(54	)		3		(24	)
Foreign		218			98		52
Total current		164			101		28
Total income tax provision	$	164		$	101	$	28

Significant Items Making up Deferred Tax Assets and Liabilities

Significant items making up deferred tax assets and liabilities are as follows (in thousands):

	December 31,
	2023			2022
Deferred tax assets:
Allowances not currently deductible for tax purposes	$	803		$	777
Net operating loss carryforwards		35,252			41,730
Operating lease liabilities		834			1,018
General carryforwards		16,844			16,407
Stock-based compensation		1,272			1,471
Accrued and other		4,270			2,090
		59,275			63,493
Less valuation allowance		(56,045	)		(59,996	)
		3,230			3,497
Deferred tax liabilities:
Depreciation and amortization		(660	)		(867	)
Operating lease right-of-use assets		(493	)		(693	)
State income taxes		(2,077	)		(1,937	)
		(3,230	)		(3,497	)
Net deferred tax asset	$	—		$	—

Income Tax Provision Reconciled to Amount Computed by Applying Statutory Federal Tax Rate to Income (Loss) Before Income Tax Provision

The income tax provision reconciled to the amount computed by applying the statutory federal tax rate to the income (loss) before income tax provision is as follows (in thousands):

	For the Year Ended December 31,
	2023			2022			2021
Income tax provision (benefit) at statutory federal tax rate of 21%	$	(1,119	)	$	(61	)	$	345
State taxes, net of federal benefit		(42	)		2			(19	)
Foreign taxes provisions provided for at rates other than U.S. statutory rate		(315	)		(410	)		(494	)
Section 951(A) inclusion		83			428			523
Stock options		467			(218	)		(443	)
Change in valuation allowance		1,041			274			700
Permanent differences		50			86			42
PPP loan forgiveness		—			—			(619	)
Other		(1	)		—			(7	)
Total income tax provision	$	164		$	101		$	28

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits with an impact on the Company’s consolidated balance sheets or statements of comprehensive income (loss) is as follows (in thousands):

	December 31,
	2023			2022
Balance at beginning of period	$	2,279		$	2,276
Additions based on tax positions related to the current year		1			1
Additions for tax positions of prior years		—			2
Reductions in prior year tax positions		(1	)		—
Balance at end of period	$	2,279		$	2,279

Summary of Net Deferred Tax Assets Valuation Allowance

The following table summarizes the Company’s net deferred tax assets valuation allowance activity (in thousands):

	Year Ended December 31,
	2023			2022			2021
Balance at beginning of period	$	59,996		$	62,441		$	62,699
Increases in valuation allowance		1,407			—			459
Decreases in valuation allowance		(5,358	)		(2,445	)		(717	)
Balance at end of period	$	56,045		$	59,996		$	62,441