Note 8 - Accrued and Other Current Liabilities

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

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

8. ACCRUED AND OTHER CURRENT LIABILITIES

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

	December 31, 2022		December 31, 2023
Accrued compensation costs	$	53	$	140
Accrued professional fees and consultants		461		310
Accrued logistics costs		609		149
Product related accruals		1,248		644
Sales tax payable		711		1,019
Sales return reserve		646		233
Accrued fulfillment expense		755		821
Accrued insurance		356		187
Federal payroll taxes payable		1,467		1,243
Accrued interest payable		190		146
Warrant liability		3,473		1,033
All other accruals		4,285		3,185
Accrued and current liabilities	$	14,254	$	9,110

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