Note 5 - Accrued and Other Current Liabilities

9 Months Ended

Sep. 30, 2023

Notes to Financial Statements

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

5. ACCRUED AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following as of December 31, 2022 and September 30, 2023 (in thousands):

	December 31, 2022		September 30, 2023
Accrued compensation costs	$	53	$	33
Accrued professional fees and consultants		461		317
Accrued logistics costs		609		1,426
Product related accruals		1,248		907
Sales tax payable		711		899
Sales return reserve		646		431
Accrued fulfillment expense		755		534
Accrued insurance		356		439
Federal payroll taxes payable		1,467		1,243
Accrued interest payable		190		99
Warrant liability		3,473		1,063
All other accruals		4,285		3,349
Accrued and current liabilities	$	14,254	$	10,740

The Company sponsors, through its professional employer organization provider, a 401(k) defined contribution plan covering all eligible US employees. Contributions to the 401(k) plan are discretionary. Currently, the Company does not match or make any contributions to the 401(k) plan.