Summary of Accounting Policies (Tables)

9 Months Ended

Sep. 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 September 30,				Nine Months Ended September 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		5,294,813		6,963,498		5,658,989		5,816,203
Restricted stock units issued under the 2021 Equity Incentive Plan		644,073		730,419		649,842		696,696
Stock issuable in offering period under the 2021 Employee Stock Purchase Plan		20,670		35,878		63,756		42,020

Schedule of Revenue from Contracts with Customers

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

	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
LDD (including training)	$	10,128	$	7,932	$	29,030	$	22,127
LAL		24,231		13,502		67,975		36,308
Service warranty, service contracts, and accessories		955		765		2,708		2,062
	$	35,314	$	22,199	$	99,713	$	60,497

Schedule of Deferred Revenue Activity

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

	Nine Months Ended September 30,
	2024			2023
Balance at beginning of period	$	1,888		$	1,187
Additions during the period		3,301			2,427
Revenue recognized during the period		(2,626	)		(1,936	)
Balance at end of period	$	2,563		$	1,678