Summary of Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of Cash Cash Equivalents And Restricted Cash

The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the consolidated balance sheets to the amount reported in the Consolidated Statement of Cash Flows for the years ended December 31, 2022 and 2021 (in thousands).

	Year Ended December 31,
	2022		2021
Cash and cash equivalents	$	11,834	$	24,361
Restricted cash		761		811
Cash, cash equivalents and restricted cash in the consolidated statements of cash flows	$	12,595	$	25,172

Schedule of Dilutive Securities Excluded from Computation of Income (Loss) Per Share

The following outstanding potentially dilutive securities were excluded from the calculation of diluted net loss per share attributable to common stockholders because their impact under the treasury stock method was anti-dilutive for the periods presented:

	Year Ended December 31,
	2022		2021
Stock options issued and outstanding under the Calhoun Vision, Inc. 2006 Stock Plan, Calhoun Vision, Inc. 2015 Equity Incentive Plan and the 2021 Equity Incentive Plan		1,926,226		2,144,860
Restricted stock units		543,538		223,716
Stock issuable in offering period under the 2021 Employee Stock Purchase Plan		48,594		8,248

Schedule of Revenue from Contracts with Customers

For the years ended December 31, 2022 and 2021, contract liabilities from sales activity recorded as liabilities on the Company's consolidated balance sheets consisted of the following (in thousands):

	Year Ended December 31,
	2022			2021
Balance at beginning of period	$	540		$	345
Additions during the period		2,052			793
Revenue recognized during the period		(1,405	)		(598	)
Balance at end of period	$	1,187		$	540