Note 5 - Accrued and Other Current Liabilities

3 Months Ended

Mar. 31, 2024

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, 2023 and March 31, 2024 (in thousands):

	December 31, 2023		March 31, 2024
Accrued compensation costs	$	140	$	169
Accrued professional fees and consultants		310		220
Accrued logistics costs		149		177
Product related accruals		644		579
Sales tax payable		1,019		1,011
Sales return reserve		233		297
Accrued fulfillment expense		821		705
Accrued insurance		187		38
Federal payroll taxes payable		1,243		1,243
Accrued interest payable		146		78
Warrant liability		1,033		516
All other accruals		3,185		2,956
Accrued and current liabilities	$	9,110	$	7,989

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.