Note 6 - Accrued and Other Current Liabilities

6 Months Ended

Jun. 30, 2024

Notes to Financial Statements

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

6. ACCRUED AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following as of December 31, 2023 and June 30, 2024 (in thousands):

	December 31, 2023		June 30, 2024
Accrued compensation costs	$	140	$	1,234
Accrued professional fees and consultants		310		74
Accrued logistics costs		149		197
Product related accruals		644		413
Sales tax payable		1,019		1,077
Sales return reserve		233		320
Accrued fulfillment expense		821		933
Accrued insurance		187		692
Federal payroll taxes payable		1,243		1,063
Accrued interest payable		146		71
Warrant liability		1,033		464
All other accruals		3,185		3,072
Accrued and current liabilities	$	9,110	$	9,610

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.