Summary of Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Schedule of Dilutive Securities Excluded from Computation of 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:

	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
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		5,618,186		5,821,076		5,843,009		3,409,842
Restricted stock units issued under the 2021 Equity Incentive Plan		666,573		773,940		544,320		671,956
Stock issuable in offering period under the 2021 Employee Stock Purchase Plan		59,149		39,568		61,085		45,191

Schedule of Revenue from Contracts with Customers

For the three and six months ended June 30, 2024 and 2023, revenue from contracts with customers consisted of the following (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
LDD (including training)	$	10,189	$	7,720	$	18,902	$	14,195
LAL		23,828		12,411		43,745		22,806
Service warranty, service contracts, and accessories		870		679		1,752		1,298
	$	34,887	$	20,810	$	64,399	$	38,299

Schedule of Deferred Revenue Activity

The following table represents the contract liabilities from sales activity for the six months ended June 30, 2024 and 2023, respectively (in thousands):

	Six Months Ended June 30,
	2024			2023
Balance at beginning of period	$	1,888		$	1,193
Additions during the period		1,949			1,391
Revenue recognized during the period		(1,707	)		(1,233	)
Balance at end of period	$	2,130		$	1,351