INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Tax

Loss before income tax are as follows (in thousands):

	Year-ended December 31,
	2023		2022
Domestic	$	(23,999)	$	(13,862)
Foreign	$	(1,344)	$	(2,376)
Total	$	(25,343)	$	(16,238)

Schedule of Income Tax Benefit

The income tax benefit for the years ended December 31, 2023 and 2022 are as follows (in thousands):

	Year-ended December 31,
	2023		2022
Current
Federal	$	—	$	—
State	$	(50)	$	(72)
Foreign	$	—	$	—
	$	(50)	$	(72)
Deferred
Federal	$	(44)	$	859
State	$	—	$	196
Foreign	$	—	$	—
	$	(44)	$	1,055
Total income tax benefit (expense)	$	(94)	$	983

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation between the expected income tax provision at the federal statutory tax rate and the reported income tax provision for the periods ended are approximately as follows:

	Year-ended December 31,
	2023		2022
Statutory Federal income tax rate	21	%	21	%
State income taxes, net of federal benefit	3	%	2	%
Research and development tax credits	—	%	—	%
Change in valuation allowance	(18)	%	(14)	%
Change in Tax Rate	—	%	—	%
Permanent differences	(2)	%	(3)	%
Goodwill Impairment	(4.4)	%	—	%
Other	—	%	—	%
	—	%	6	%

Schedule of Deferred Tax Assets and Liabilities

The tax effects of significant items comprising the Company’s deferred taxes as of December 31, 2023 and 2022 are as follows (in thousands):

	December 31,
	2023		2022
Deferred tax assets:
Federal, state and foreign NOL carryover	$	9,532	$	5,618
Lease Liabilities	$	461	$	638
Bad Debts and Other Reserves	$	73	$	26
Fixed Assets	$	7
Investments	$	485	$	421
Share-based Compensation	$	—	$	—
Interest Expense	$	46	$	22
Other	$	194	$	89
Total deferred tax assets	$	10,798	$	6,814
Valuation Allowance	$	(9,786)	$	(5,114)
Net deferred tax assets	$	1,012	$	1,700
Deferred tax liabilities:
Goodwill	$	(66)	$	(9)
Intangible Assets	$	(539)	$	(1,010)
ROU Assets	$	(451)	$	(632)
Fixed Assets			$	(49)
Net deferred tax asset (liability)	$	(44)	$	—

Summary of Operating Loss Carryforwards

Below is a table showing the gross net operating loss carryovers available at December 31, 2023 and their respective expiration:

	Amount		Expiry
Federal Net Operating Losses with expiration	$	1,945	2037
Federal Net Operating Losses with indefinite life	$	32,218	indefinite
Total Federal Net Operating Losses	$	34,163
Various State Net Operating Losses	$	29,080	2037-2043
Canada Net Operating Losses	$	1,997	2042
Netherlands Net Operating Losses	$	1,724	indefinite