Summary of Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023 and 2022 (in thousands).

	Year Ended December 31,
	2023		2022
Cash and cash equivalents	$	9,692	$	11,834
Restricted cash		711		761
Cash, cash equivalents and restricted cash in the consolidated statements of cash flows	$	10,403	$	12,595

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,
	2023		2022
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		6,860,328		1,926,226
Restricted stock units issued under the 2021 Equity Incentive Plan		685,029		543,538
Stock issuable in offering period under the 2021 Employee Stock Purchase Plan		98,189		48,594

Schedule of Revenue from Contracts with Customers

Revenue from contracts with customers consisted of the following (in thousands):

	Year Ended December 31,
	2023		2022
LDD (including training)	$	32,091	$	22,515
LAL		54,092		24,965
Service warranty, service contracts, and accessories		2,894		1,525
	$	89,077	$	49,005

Schedule of Deferred Revenue Activity

For the years ended December 31, 2023 and 2022, 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,
	2023			2022
Balance at beginning of period	$	1,187		$	540
Additions during the period		3,422			2,052
Revenue recognized during the period		(2,721	)		(1,405	)
Balance at end of period	$	1,888		$	1,187