Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Taxes

The components of the loss before income taxes were as follows (in thousands):

	Year Ended December 31,
	2024		2023
Domestic	$	(62,999)	$	(87,409)
Foreign	(3,778)		(3,321)
Total loss before provision for income taxes	$	(66,777)	$	(90,730)

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision for income taxes were as follows (in thousands):

	Year Ended December 31,
	2024		2023
Current:
State	$	969	$	777
Total current	$	969	$	777
Deferred:
Federal	$	144	$	122
State	(47)		(80)
Total deferred	$	97	$	42
Total provision for income taxes	$	1,066	$	819

Schedule of Effective Income Tax Rate Reconciliation

Reconciliation of the statutory federal income tax to the Company's effective tax is as follows (amounts in thousands):

	Year Ended December 31,
	2024				2023
Tax provision at U.S. statutory rate	$	(14,023)	21.0	%	$	(19,053)	21.0	%
State income taxes(1)	(3,458)		5.2		(1,747)		1.9
Foreign taxes in excess of the U.S. statutory rate	(6)		—		175		(0.2)
Change of valuation allowance(1)	15,350		(23.0)		11,076		(12.2)
Share-based compensation(1)	448		(0.7)		3,394		(3.7)
Section 162(m) limitation	4,742		(7.1)		3,354		(3.7)
Change in fair value of warrant liabilities	(1,979)		3.0		1,892		(2.1)
Tax credits	—		—		1,913		(2.1)
Other	(8)		—		(185)		0.2
Tax Expense	$	1,066	(1.6)	%	$	819	(0.9)	%

(1) Immaterial corrections of $4.2 million related to the change of valuation allowance, $3.4 million to share based compensation and $0.8 million to state income taxes for the year ended December 31, 2023. This correction had no impact on the consolidated balance sheet as of December 31, 2024 and the consolidated statements of operations, stockholders' equity, and cash flows for the year ended December 31, 2023.

Schedule of Net Deferred Tax Liabilities

Significant components for the Company's net deferred tax liabilities included in accrued expenses and other current liabilities in the consolidated balance sheets are as follows (in thousands):

	Year Ended December 31,
	2024		2023
Deferred tax assets
Net operating loss carryforwards	$	40,388	$	28,430
Section 174 capitalization	16,273		12,730
Share-based compensation(1)	3,403		4,165
Accrued compensation	2,193		1,919
Operating lease liability	1,864		1,322
Tax credits	1,702		1,702
Allowance for bad debt	377		306
Other	375		404
Total deferred tax assets	$	66,575	$	50,978
Valuation allowance(1)	(62,535)		(47,186)
Net deferred tax assets	$	4,040	$	3,792
Deferred tax liabilities
Depreciation and amortization	$	(3,296)	$	(3,245)
Operating lease assets	(1,336)		(1,107)
Other	(65)		—
Total deferred tax liabilities	$	(4,697)	$	(4,352)
Net deferred tax liabilities	$	(657)	$	(560)

(1) The components of the Company's deferred tax assets and valuation allowance as of December 31, 2023 have been adjusted to reflect immaterial corrections identified during the year ended December 31, 2024. This correction had no impact on the consolidated balance sheet as of December 31, 2023 and the consolidated statements of operations, stockholders' equity, and cash flows for the year ended December 31, 2023.

Schedule of Unrecognized Tax Benefits Roll Forward

Changes in our unrecognized tax benefits are summarized as follows (in thousands):

	Year Ended December 31,
	2024		2023
Beginning Balance, January 1	$	822	$	1,629
Additions for current year items	9		13
Reductions for prior year items	—		(820)
Ending Balance, December 31	$	831	$	822