Note 6 - Accrued and Other Current Liabilities

9 Months Ended

Sep. 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 September 30, 2024 (in thousands):

	December 31, 2023		September 30, 2024
Accrued compensation costs	$	140	$	1,818
Accrued professional fees and consultants		310		151
Accrued logistics costs		149		105
Product related accruals		644		361
Sales tax payable		1,019		1,157
Sales return reserve		233		319
Accrued fulfillment expense		821		227
Accrued insurance		187		500
Federal payroll taxes payable		1,243		1,063
Accrued interest payable		146		50
Warrant liabilities		1,033		303
All other accruals		3,185		2,384
Accrued and current liabilities	$	9,110	$	8,438

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.