Balance Sheet Components (Tables)

6 Months Ended

Jun. 30, 2023

Balance Sheet Related Disclosures [Abstract]

Schedule of inventories

Inventories consist of the following (in thousands):

	June 30,		December 31,
	2023		2022
Raw materials	$	3,268	$	2,765
Work in progress		2,947		4,245
Finished goods		30,192		31,438
Finished goods - right of return		3,001		4,244
	$	39,408	$	42,692

Schedule of property and equipment, net

Property and equipment, net consist of the following (in thousands):

	June 30,			December 31,
	2023			2022
Leasehold improvements	$	6,361		$	6,264
Manufacturing equipment and tooling		11,714			11,259
Computer equipment		1,771			1,690
Software		6,668			6,393
Furniture and fixtures		1,200			1,205
		27,714			26,811
Less accumulated depreciation		(13,730	)		(11,870	)
	$	13,984		$	14,941

depreciation expense

Schedule of Other Intangible assets

The components of the Company’s other intangible assets consist of the following (in thousands):

	Average
	Amortization		June 30, 2023
	Period		Gross Carrying		Accumulated			Intangible
	(in years)		Amount		Amortization			Assets, net
Intangibles with definite lives
Customer relationships		10	$	4,940	$	(4,592	)	$	348
Trade names - finite life		12		800		(489	)		311
Manufacturing know-how		19		8,240		(2,893	)		5,347
Developed technology		8		21,166		(3,741	)		17,425
Total definite-lived intangible assets			$	35,146	$	(11,715	)	$	23,431
Intangibles with indefinite lives
Total trade names - indefinite-lived				450		—			450
Total definite and indefinite-lived intangibles			$	35,596	$	(11,715	)	$	23,881

	Average
	Amortization		December 31, 2022
	Period		Gross Carrying		Accumulated			Intangible
	(in years)		Amount		Amortization			Assets, net
Intangibles with definite lives
Customer relationships		10	$	4,940	$	(4,493	)	$	447
Trade names - finite life		12		800		(456	)		344
Manufacturing know-how		19		8,240		(2,479	)		5,761
Developed technology		8		21,163		(2,489	)		18,674
Total definite-lived intangible assets			$	35,143	$	(9,917	)	$	25,226
Intangibles with indefinite lives
Total trade names - indefinite-lived				450		—			450
Total definite and indefinite-lived intangibles			$	35,593	$	(9,917	)	$	25,676

Schedule of Future Estimated Amortization Expense

The following table summarizes the future estimated amortization expense relating to the Company's definite-lived intangible assets as of June 30, 2023 (in thousands):

	Amortization
Period	Expense
2023	$	1,886
2024		3,628
2025		3,485
2026		3,312
2027		3,230
Thereafter		7,890
	$	23,431

Schedule of accrued and other current liabilities

Accrued and other current liabilities consist of the following (in thousands):

	June 30,		December 31,
	2023		2022
Accrued payroll and bonuses	$	4,731	$	4,962
Accrued severance		589		1,232
Accrued commissions		1,405		3,017
Deferred and contingent consideration, current portion		3,031		3,030
Lease liabilities		2,053		1,823
Other		5,400		8,535
	$	17,209	$	22,599

Schedule of rollforward of the accrued assurance-type warranties

The following table provides a rollforward of the accrued assurance-type warranties (in thousands):

	Six Months Ended June 30,
	2023			2022
Balance as of January 1	$	8,828		$	2,505
Warranty costs incurred during the period		(404	)		(266	)
Changes in accrual related to warranties issued during the period		902			513
Changes in accrual related to pre-existing warranties		(9	)		12
Balance as of June 30	$	9,317		$	2,764
Less short-term portion	$	(539	)	$	—
Long-term portion	$	8,778		$	2,764

Schedule of Company's Liabilities that are Measured at Fair Value on a Recurring Basis

The following tables present information about the Company’s liabilities that are measured at fair value on a recurring basis as of June 30, 2023 and December 31, 2022 and indicate the level of the fair value hierarchy utilized to determine such fair value (in thousands):

	Fair Value Measurements as of
	June 30, 2023 Using:
	Level 1		Level 2		Level 3		Total
Liabilities:
Liability for contingent consideration	$	—	$	—	$	2,908	$	2,908
	$	—	$	—	$	2,908	$	2,908

	Fair Value Measurements as of
	December 31, 2022 Using:
	Level 1		Level 2		Level 3		Total
Liabilities:
Liability for embedded derivative	$	—	$	—	$	880	$	880
Liability for contingent consideration	$	—	$	—	$	2,815	$	2,815
	$	—	$	—	$	3,695	$	3,695

Schedule of Aggregate Fair Values of Company's Liabilities for which Fair Value is Determined by Level 3 Inputs

The following table provides a rollforward of the aggregate fair values of the Company’s liabilities for which fair value is determined by Level 3 inputs (in thousands):

	Fair Value Measurements
Balance, December 31, 2022	$	3,695
Embedded derivative reclassified to equity		(880	)
Change in fair value – contingent consideration		93
Balance, June 30, 2023	$	2,908