Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Components of Loss Before Income Taxes

The components of loss before income taxes are as follows (in thousands):

	Year Ended December 31,
	2022			2021
Domestic	$	(15,598	)	$	(16,006	)
Foreign		—			(126	)
Loss before income taxes	$	(15,598	)	$	(16,132	)

Schedule of Income Tax Expense Comprised of Current State Taxes and Foreign Taxes

The total income tax expense for the years ended December 31, 2022 and 2021 was $14,000 and $2,000, respectively, and is comprised of current state taxes and foreign taxes withheld by governmental agencies outside of the United States, as follows (in thousands):

	Year Ended December 31,
	2022			2021
Current:
Federal	$	—		$	—
State		(13	)		(2	)
Foreign		(1	)		—
Total current tax (expense)		(14	)		(2	)
Deferred:
Federal		—			—
State		—			—
Foreign		—			—
Total deferred tax (expense)		—			—
Total tax (expense)	$	(14	)	$	(2	)

Reconciliation of the Statutory Federal Income Tax Rate

The following is a reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows:

	Year Ended December 31,
	2022			2021
Expected income tax provision at the federal statutory rate		21.0	%		21.0	%
State taxes, net of federal benefits		16.0	%		(20.1	)%
Impact of Section 382 Study		—			(10.4	)%
Change in valuation allowance		(40.9	)%		(0.4	)%
Transaction costs		—			(1.0	)%
Derivative liability		4.1	%		11.7	%
Contingent Consideration Release		0.1	%		—
Non-controlling interest		(0.3	)%		(1.9	)%
Gain on debt extinguishment		—			1.5	%
Other		(0.1	)%		(0.4	)%
Income tax provision		(0.1	)%		—

Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands):

	As of December 31,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	19,654		$	14,586
Unearned revenue		—			1
Stock-based compensation		4,541			3,677
Accrued payroll and benefits		296			3
Research and development credits		16			16
Fixed asset basis difference		54			73
Inventory reserve		445			422
Charitable contributions		2			2
Income from partnerships		97			163
Lease liability		531			752
Contingent consideration		—			456
Allowance for bad debt		65			27
Amortized intangibles		819			660
Goodwill		393			366
Section 174 Capitalization		340			—
Total deferred tax assets		27,253			21,204
Deferred tax liabilities:
Right of use asset		(486	)		(699	)
Amortizable intangibles		—			—
Income from partnerships		—			—
Other		—			—
Total deferred tax liabilities		(486	)		(699	)
Less valuation allowance		(26,767	)		(20,505	)
Net deferred tax assets	$	—		$	—

Schedule of Unrecognized Tax Benefits

As of December 31, 2022, the Company had the following unrecognized tax benefits (in thousands):

	Year Ended December 31,
	2022			2021
Unrecognized tax benefit beginning balance	$	17		$	17
Increases for tax positions taken in prior years		—			—
Decreases for tax positions taken in prior years		(1	)		—
Increases for tax positions taken in current years		—			—
Settlements		—			—
Unrecognized tax benefit ending balance	$	16		$	17