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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes on continuing operations for the years ended December 31, 2024 and 2023 is comprised of the following: 

 

 Schedule of Components of Income Tax Expense (Benefit)

   2024   2023 
Current:          
Federal  $-   $- 
State   4    17 
Total current   4    17 
           
Deferred:          
Federal   -    - 
State   -    - 
Total deferred   -    - 
Provision for income taxes  $4   $17 
Schedule of Deferred Tax Assets and Liabilities

The tax effects of significant items comprising the Company’s deferred tax assets and (liabilities) as of December 31, 2024 and 2023 are as follows:

 

 Schedule of Deferred Tax Assets and Liabilities

   2024   2023 
       (as restated) 
Deferred tax assets:          
Federal net operating loss carryforwards  $24,148   $25,006 
State net operating loss carryforwards   3,288    3,541 
Compensation   2,034    2,021 
Allowances and reserves   474    421 
Intangible assets   2,624    3,201 
State taxes   1,094    1,049 
Credit carryforward   1    1 
163(j) interest   1,130    1,326 
Deferred revenue   92    94 
Capitalized 174   350    268 
Valuation allowance   (35,067)   (36,907)
Gross deferred tax assets   168    21 
Deferred tax liability:          
           
Property and equipment   (156)   (17)
Leases   (12)   (4)
Deferred tax liability-net valuation allowance  $-   $- 
Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the difference between the federal statutory tax rates and the Company’s effective tax rate from continuing operations is as follows:

 

 Schedule of Effective Income Tax Rate Reconciliation

   2024   2023 
       (as restated) 
Federal statutory rate   21.0%   21.0%
State income tax rate, net of Federal tax benefit   3.0%   2.8%
Meals and entertainment   0.5%   1.0%
Valuation allowance   (24.5)%   (24.1)%
Effective tax rate   0.0%   0.7%
Schedule of Unrecognized Tax Benefits Reserves Roll Forward

The following table summarizes the change in uncertain tax benefit reserves for the two years ended December 31, 2024:

 

 Schedule of Unrecognized Tax Benefits Reserves Roll Forward

   Unrecognized 
   Tax Benefits 
     
Balance of unrecognized benefits as of January 1, 2023  $877 
Additions for tax positions of prior years   - 
Balance as of December 31, 2023  $877 
Additions for tax positions of prior years   - 
Balance as of December 31, 2024  $877 
Schedule of Tax Years Subject to Examination

The Company and its subsidiaries file a U.S. Federal consolidated income tax return and consolidated and separate income tax returns in numerous states and local tax jurisdictions. The following tax years remain subject to examination as of December 31, 2024:

 

 Schedule of Tax Years Subject to Examination

Jurisdiction   Tax Years
Federal   2020 – 2024
State and Local   2019 – 2024