In connection with the preparation of the Company’s consolidated financial statements as of and for the period ended December 31, 2024, management identified a material error in the previously reported financial statements related to its convertible notes issued in December 2021 and due in December 2026 (“2026 Notes”). The conversion option embedded within the 2026 Notes was incorrectly deemed to be eligible for a scope exception from the bifurcation requirements of ASC 815-15 and therefore requires bifurcation as a derivative (“2026 Notes Conversion Option”). The 2026 Notes include certain adjustments to the conversion rate that violate the “fixed-for-fixed” criteria described in Accounting Standards Codification (“ASC”) 815-40. As a result, the consolidated financial statements have been restated to reflect the issuance of the 2026 Notes Conversion Option at fair value as of December 7, 2021 and the subsequent remeasurement to fair value at each reporting date. Changes in the fair value of the 2026 Notes Conversion Option are recorded in the consolidated statements of operations. Bifurcation of the 2026 Notes Conversion Option from its host results in a discount to the 2026 Notes par value. The amortization of the discount to the par of the 2026 Notes is recorded in the consolidated statements of operations as non-cash interest expense using the effective interest rate method.


		December 31, 2023
Consolidated Balance Sheets	Notes	As previously reported		Restatement adjustments		As restated
Current assets:
Cash and cash equivalents		$	32,557	$	—	$	32,557
Accounts receivable, less allowance for credit losses		21,949		—		21,949
Contract assets		4,822		—		4,822
Prepaid expenses and other current assets		4,449		—		4,449
Total current assets:		63,777		—		63,777
Non-current assets:
Property and equipment, net		997		—		997
Goodwill		48,683		—		48,683
Intangible assets, net		82,040		—		82,040
Right-of-use assets		4,041		—		4,041

Other non-current assets		372		—		372
Total assets		$	199,910	$	—	$	199,910
Liabilities and stockholders’ equity (deficit)
Current liabilities:
Accounts payable		$	11,038	$	—	$	11,038
Short-term debt, including current portion of long-term debt		1,229		—		1,229
Accrued liabilities		16,233		—		16,233
Contract liabilities		879		—		879
Current portion of long-term lease liability		779		—		779
Derivative liabilities	i	37,862		491		38,353
Other current liabilities		602		—		602
Total current liabilities		68,622		491		69,113
Non-current liabilities
Long-term debt, net	ii	194,273		(38,118)		156,155
Long-term lease liability		4,313		—		4,313
Deferred tax liabilities	iii	37		291		328

Total liabilities		267,245		(37,336)		229,909
Stockholders deficit:
Common stock		17		—		17
Additional paid-in capital		303,428		—		303,428
Treasury stock		(57,350)		—		(57,350)
Accumulated deficit	iv	(313,430)		37,336		(276,094)

Total stockholders’ equity (deficit)		(67,335)		37,336		(29,999)
Total liabilities and stockholders’ equity (deficit)		$	199,910	$	—	$	199,910


		Year Ended December 31,
		2023						2022
Consolidated Statements of Operations	Notes	As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated
Revenues		$	155,164	$	—	$	155,164	$	155,011	$	—	$	155,011
Cost of revenues		114,563		—		114,563		112,018		—		112,018
Gross margin		40,601		—		40,601		42,993		—		42,993
Operating expenses:
Selling, general and administrative		71,057		—		71,057		84,775		—		84,775
Research and development		5,035		—		5,035		8,393		—		8,393
Restructuring charges		822		—		822		4,203		—		4,203
Transaction expenses		2,721		—		2,721		2,605		—		2,605
Goodwill impairment		—		—		—		53,544		—		53,544
Operating loss		(39,034)		—		(39,034)		(110,527)		—		(110,527)
Interest expense	i	14,200		10,677		24,877		14,436		9,656		24,092
Net increase (decrease) in fair value of derivatives	ii	7,424		(63)		7,361		(1,591)		(19,796)		(21,387)

Other (income) expense		(393)		—		(393)		19		—		19
Loss before taxes		(60,265)		(10,614)		(70,879)		(123,391)		10,140		(113,251)
Income tax expense (benefit)	iii	101		(323)		(222)		(1,717)		(167)		(1,884)
Net loss		$	(60,366)	$	(10,291)	$	(70,657)	$	(121,674)	$	10,307	$	(111,367)

Basic and diluted net loss per share		$	(0.40)	$	(0.07)	$	(0.47)	$	(0.95)	$	0.08	$	(0.87)


		Year Ended December 31,
		2023						2022
Consolidated Statements of Cash Flows	Notes	As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated
Cash flows from operating activities:
Net loss		$	(60,366)	$	(10,291)	$	(70,657)	$	(121,674)	$	10,307	$	(111,367)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense		7,901		—		7,901		7,758		—		7,758
Amortization of debt issuance costs and discount	i	2,018		10,677		12,695		2,302		9,656		11,958
Equity-based compensation expense		18,671		—		18,671		10,865		—		10,865
Goodwill impairment		—		—		—		53,544		—		53,544
Impairment of right-of-use assets		—		—		—		901		—		901
Non-cash lease expense		597		—		597		174		—		174
Provision for doubtful accounts		1,739		—		1,739		55		—		55
Deferred income tax (benefit) expense	ii	88		(323)		(235)		(1,757)		(167)		(1,924)

Net increase (decrease) in fair value of derivatives	iii	7,424		(63)		7,361		(1,591)		(19,796)		(21,387)
Loss on sale of property and equipment		10		—		10		—		—		—
Changes in assets and liabilities:
Decrease (increase) in accounts receivable		6,403		—		6,403		(798)		—		(798)
Increase in contract assets		(3,510)		—		(3,510)		(286)		—		(286)
Decrease (increase) in prepaid expenses and other assets		5,899		—		5,899		(1,702)		—		(1,702)
(Decrease) increase in accounts payable		(4,384)		—		(4,384)		9,942		—		9,942
Increase (decrease) in accrued liabilities		2,637		—		2,637		(5,121)		—		(5,121)
Decrease in contract liabilities		(1,143)		—		(1,143)		(3,740)		—		(3,740)

(Decrease) increase in other liabilities		(2,291)		—		(2,291)		2,210		—		2,210
Net cash used in operating activities		(18,307)		—		(18,307)		(48,918)		—		(48,918)
Cash flows from investing activities:
Acquisition of business, net of cash acquired		—		—		—		(4,465)		—		(4,465)
Purchases of property and equipment		(2)		—		(2)		(769)		—		(769)
Capitalized software development costs		(3,828)		—		(3,828)		—		—		—
Net cash used in investing activities		(3,830)		—		(3,830)		(5,234)		—		(5,234)
Cash flows from financing activities:
Proceeds from issuance of Private Placement and Registered Direct Offering shares		50,000		—		50,000		—		—		—
Payment of Private Placement and Registered Direct Offering transaction costs		(5,724)		—		(5,724)		—		—		—
Repurchase of shares as a result of forward share purchase agreements		—		—		—		(100,896)		—		(100,896)
Proceeds from short-term borrowings		1,229		—		1,229		2,059		—		2,059
Repayment of short-term borrowings		(2,059)		—		(2,059)		(4,233)		—		(4,233)
Issuance of common stock upon ESPP purchase		1,176		—		1,176		—		—		—
Payments of tax withholding from the issuance of common stock		(2,560)		—		(2,560)		(67)		—		(67)
Net cash provided by (used in) financing activities		42,062		—		42,062		(103,137)		—		(103,137)
Net increase (decrease) in cash and cash equivalents		19,925		—		19,925		(157,289)		—		(157,289)
Cash and cash equivalents at the beginning of period		12,632		—		12,632		169,921		—		169,921
Cash and cash equivalents at the end of the period		$	32,557	$	—	$	32,557	$	12,632	$	—	$	12,632

As described in Note 2—Restatement of Previously Issued Financial Statements, for the period ended December 31, 2024, management identified a material error in the previously reported financial statements related to its convertible notes issued in December 2021 and due in December 2026 (“2026 Notes”). The conversion option embedded within the 2026 Notes was incorrectly deemed to be eligible for a scope exception from the bifurcation requirements of ASC 815-15 and therefore requires bifurcation as a derivative (“2026 Notes Conversion Option”). The 2026 Notes include certain adjustments to the conversion rate that violate the “fixed-for-fixed” criteria described in Accounting Standards Codification (“ASC”) 815-40. As a result, the consolidated financial statements have been restated to reflect the issuance of the 2026 Notes Conversion Option at fair value as of December 7, 2021 and the subsequent remeasurement to fair value at each reporting date. The following tables present the effect of the restatement on the Company's previously reported:

The values as previously reported were derived from the previously filed Quarterly Reports on Form 10-Q for the periods ended March 31, 2023, June 30, 2023, September 30, 2023, March 31, 2024, June 30, 2024, and September 30, 2024. These restatements do not result in a reclassification between cash flows from operating activities, cash flows from investing activities, or cash flows from financing activities in the unaudited condensed consolidated statements of cash flows for the periods presented. The restatements only impact net loss and accumulated other comprehensive loss in the unaudited condensed consolidated statements of changes in stockholders’ equity in the periods presented.



		March 31, 2023						June 30, 2023						September 30, 2023
Unaudited Condensed Consolidated Balance Sheets	Notes	As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated
Assets
Current assets:
Cash and cash equivalents		$	21,827	$	—	$	21,827	$	29,923	$	—	$	29,923	$	32,184	$	—	$	32,184

Accounts receivable, net		32,678		—		32,678		36,269		—		36,269		29,030		—		29,030
Contract assets		2,427		—		2,427		346		—		346		452		—		452
Prepaid expenses and other current assets		8,775		—		8,775		5,042		—		5,042		4,104		—		4,104
Total current assets		65,707		—		65,707		71,580		—		71,580		65,770		—		65,770
Non-current assets:
Property and equipment, net		1,308		—		1,308		1,199		—		1,199		1,095		—		1,095
Goodwill		48,683		—		48,683		48,683		—		48,683		48,683		—		48,683
Intangible assets, net		83,816		—		83,816		81,948		—		81,948		82,823		—		82,823
Right-of-use assets		4,491		—		4,491		4,341		—		4,341		4,188		—		4,188
Deferred tax assets		51		—		51		—		—		—		—		—		—
Other non-current assets		509		—		509		469		—		469		452		—		452
Total Assets		$	204,565	$	—	$	204,565	$	208,220	$	—	$	208,220	$	203,011	$	—	$	203,011
Liabilities and stockholders’ equity (deficit)
Current liabilities:
Accounts payable		$	10,508	$	—	$	10,508	$	7,298	$	—	$	7,298	$	9,076	$	—	$	9,076
Short-term debt, including current portion of long-term debt		1,296		—		1,296		522		—		522		—		—		—
Accrued liabilities		18,271		—		18,271		15,630		—		15,630		15,460		—		15,460
Contract liabilities		2,347		—		2,347		2,000		—		2,000		2,320		—		2,320
Current portion of long-term lease liabilities		810		—		810		850		—		850		803		—		803
Derivative liabilities	i	25,469		3,000		28,469		44,126		2,309		46,435		28,467		699		29,166
Other current liabilities		2,136		—		2,136		1,355		—		1,355		871		—		871
Total current liabilities		60,837		3,000		63,837		71,781		2,309		74,090		56,997		699		57,696
Non-current liabilities:
Long-term debt	ii	192,807		(46,267)		146,540		193,296		(43,641)		149,655		193,784		(40,914)		152,870
Long-term leases		4,906		—		4,906		4,714		—		4,714		4,517		—		4,517
Deferred tax liabilities	iii	54		613		667		2		613		615		2		613		615

Total liabilities		258,604		(42,654)		215,950		269,793		(40,719)		229,074		255,300		(39,602)		215,698

Stockholders' equity (deficit):
Common stock		16		—		16		17		—		17		17		—		17
Additional paid in capital		282,573		—		282,573		291,933		—		291,933		297,218		—		297,218
Treasury stock		(57,350)		—		(57,350)		(57,350)		—		(57,350)		(57,350)		—		(57,350)

Accumulated deficit	iv	(279,278)		42,654		(236,624)		(296,173)		40,719		(255,454)		(292,174)		39,602		(252,572)

Total stockholders' equity (deficit)		(54,039)		42,654		(11,385)		(61,573)		40,719		(20,854)		(52,289)		39,602		(12,687)
Total liabilities and stockholders' equity (deficit)		$	204,565	$	—	$	204,565	$	208,220	$	—	$	208,220	$	203,011	$	—	$	203,011



		March 31, 2024						June 30, 2024						September 30, 2024
Unaudited Condensed Consolidated Balance Sheets	Notes	As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated
Assets
Current assets:
Cash and cash equivalents		$	81,412	$	—	$	81,412	$	72,266	$	—	$	72,266	$	65,584	$	—	$	65,584

Accounts receivable, net		36,584		—		36,584		33,944		—		33,944		32,464		—		32,464
Contract assets		2,379		—		2,379		1,041		—		1,041		1,914		—		1,914
Prepaid expenses and other current assets		4,661		—		4,661		4,519		—		4,519		4,222		—		4,222
Total current assets		125,036		—		125,036		111,770		—		111,770		104,184		—		104,184
Non-current assets:
Property and equipment, net		1,570		—		1,570		1,586		—		1,586		1,519		—		1,519
Goodwill		119,769		—		119,769		118,621		—		118,621		118,621		—		118,621
Intangible assets, net		120,444		—		120,444		118,197		—		118,197		119,257		—		119,257
Right-of-use assets		9,701		—		9,701		9,620		—		9,620		9,430		—		9,430

Other non-current assets		1,107		—		1,107		1,089		—		1,089		1,072		—		1,072
Total Assets		$	377,627	$	—	$	377,627	$	360,883	$	—	$	360,883	$	354,083	$	—	$	354,083
Liabilities and stockholders’ equity (deficit)
Current liabilities:
Accounts payable		$	6,215	$	—	$	6,215	$	7,128	$	—	$	7,128	$	4,249	$	—	$	4,249
Short-term debt, including current portion of long-term debt		826		—		826		417		—		417		—		—		—
Accrued liabilities		21,516		—		21,516		20,375		—		20,375		26,356		—		26,356
Contract liabilities		3,853		—		3,853		3,496		—		3,496		2,082		—		2,082
Current portion of long-term lease liabilities		848		—		848		1,077		—		1,077		1,075		—		1,075
Derivative liabilities	i	24,956		306		25,262		17,074		107		17,181		15,796		55		15,851
Other current liabilities		4,856		—		4,856		3,748		—		3,748		1,027		—		1,027
Total current liabilities		63,070		306		63,376		53,315		107		53,422		50,585		55		50,640
Non-current liabilities:
Long-term debt	ii	194,761		(35,288)		159,473		195,250		(32,387)		162,863		195,738		(29,376)		166,362
Long-term leases		11,300		—		11,300		9,562		—		9,562		9,327		—		9,327
Deferred tax liabilities	iii	14		291		305		—		291		291		—		291		291

Total liabilities		269,145		(34,691)		234,454		258,127		(31,989)		226,138		255,650		(29,030)		226,620

Stockholders' equity (deficit):
Common stock		25		—		25		25		—		25		25		—		25
Additional paid in capital		604,384		—		604,384		610,395		—		610,395		618,256		—		618,256
Treasury stock		(57,350)		—		(57,350)		(57,350)		—		(57,350)		(57,350)		—		(57,350)

Accumulated deficit	iv	(438,577)		34,691		(403,886)		(450,314)		31,989		(418,325)		(462,490)		29,030		(433,460)
Accumulated other comprehensive income		—		—		—		—		—		—		(8)		—		(8)
Total stockholders' equity (deficit)		108,482		34,691		143,173		102,756		31,989		134,745		98,433		29,030		127,463
Total liabilities and stockholders' equity (deficit)		$	377,627	$	—	$	377,627	$	360,883	$	—	$	360,883	$	354,083	$	—	$	354,083


		Three months ended March 31, 2023						Three months ended June 30, 2023						Three months ended September 30, 2023
Unaudited Condensed Consolidated Statements of Operations	Notes	As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated
Revenues		$	42,154	$	—	$	42,154	$	38,459	$	—	$	38,459	$	33,988	$	—	$	33,988
Cost of revenues		31,941		—		31,941		29,496		—		29,496		25,579		—		25,579
Gross margin		10,213		—		10,213		8,963		—		8,963		8,409		—		8,409
Operating expenses:
Selling, general and administrative		20,362		—		20,362		16,930		—		16,930		15,533		—		15,533
Research and development		1,128		—		1,128		2,225		—		2,225		(349)		—		(349)
Restructuring charges		755		—		755		25		—		25		—		—		—
Transaction expenses		—		—		—		—		—		—		1,437		—		1,437
Goodwill impairment		—		—		—		—		—		—		—		—		—
Operating loss		(12,032)		—		(12,032)		(10,217)		—		(10,217)		(8,212)		—		(8,212)
Interest expense	i	3,556		2,528		6,084		3,560		2,626		6,186		3,540		2,727		6,267
Net increase (decrease) in fair value of derivatives	ii	10,567		2,445		13,012		3,121		(691)		2,430		(15,659)		(1,610)		(17,269)
Loss on extinguishment of debt		—		—		—		—		—		—		—		—		—
Other (income) expense		—		—		—		—		—		—		(87)		—		(87)
Loss before taxes		(26,155)		(4,973)		(31,128)		(16,898)		(1,935)		(18,833)		3,994		(1,117)		2,877
Income tax expense (benefit)		59		—		59		(3)		—		(3)		(5)		—		(5)
Net loss		$	(26,214)	$	(4,973)	$	(31,187)	$	(16,895)	$	(1,935)	$	(18,830)	$	3,999	$	(1,117)	$	2,882

Basic and diluted net loss per share		$	(0.19)	$	(0.04)	$	(0.23)	$	(0.12)	$	(0.01)	$	(0.13)	$	0.03	$	(0.01)	$	0.02

Other comprehensive income
Foreign currency translation		—		—		—		—		—		—		—		—		—
Total other comprehensive income		—		—		—		—		—		—		—		—		—
Total comprehensive loss		$	(26,214)	$	(4,973)	$	(31,187)	$	(16,895)	$	(1,935)	$	(18,830)	$	3,999	$	(1,117)	$	2,882


		Six months ended June 30, 2023			Nine months ended September 30, 2023						Three months ended December 31, 2023
Unaudited Condensed Consolidated Statements of Operations	Notes		As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated
Revenues			$	80,613	$	—	$	80,613	$	114,601	$	—	$	114,601	$	40,563	$	—	$	40,563
Cost of revenues			61,437		—		61,437		87,016		—		87,016		27,547		—		27,547
Gross margin			19,176		—		19,176		27,585		—		27,585		13,016		—		13,016
Operating expenses:
Selling, general and administrative			37,292		—		37,292		52,825		—		52,825		18,232		—		18,232
Research and development			3,353		—		3,353		3,004		—		3,004		2,031		—		2,031
Restructuring charges			780		—		780		780		—		780		42		—		42
Transaction expenses			—		—		—		1,437		—		1,437		1,284		—		1,284
Goodwill impairment			—		—		—		—		—		—		—		—		—
Operating loss			(22,249)		—		(22,249)		(30,461)		—		(30,461)		(8,573)		—		(8,573)
Interest expense	i		7,116		5,154		12,270		10,656		7,881		18,537		3,544		2,796		6,340
Net increase (decrease) in fair value of derivatives	ii		13,688		1,754		15,442		(1,971)		144		(1,827)		9,395		(207)		9,188
Loss on extinguishment of debt			—		—		—		—		—		—		—		—		—
Other (income) expense			—		—		—		(87)		—		(87)		(306)		—		(306)
Loss before taxes			(43,053)		(6,908)		(49,961)		(39,059)		(8,025)		(47,084)		(21,206)		(2,589)		(23,795)
Income tax expense (benefit)			56		—		56		51		—		51		50		(323)		(273)
Net loss			$	(43,109)	$	(6,908)	$	(50,017)	$	(39,110)	$	(8,025)	$	(47,135)	$	(21,256)	$	(2,266)	$	(23,522)

Basic and diluted net loss per share			$	(0.30)	$	(0.05)	$	(0.35)	$	(0.27)	$	(0.05)	$	(0.32)	$	(0.14)	$	(0.01)	$	(0.15)

Other comprehensive income
Foreign currency translation			—		—		—		—		—		—		—		—		—
Total other comprehensive income			—		—		—		—		—		—		—		—		—
Total comprehensive loss			$	(43,109)	$	(6,908)	$	(50,017)	$	(39,110)	$	(8,025)	$	(47,135)	$	(21,256)	$	(2,266)	$	(23,522)


		Three months ended March 31, 2024						Three months ended June 30, 2024
Unaudited Condensed Consolidated Statements of Operations	Notes	As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated
Revenues		$	33,121	$	—	$	33,121	$	39,783	$	—	$	39,783
Cost of revenues		26,135		—		26,135		28,720		—		28,720
Gross margin		6,986		—		6,986		11,063		—		11,063
Operating expenses:
Selling, general and administrative		16,948		—		16,948		23,364		—		23,364
Research and development		1,144		—		1,144		3,565		—		3,565
Restructuring charges		860		—		860		457		—		457
Transaction expenses		1,103		—		1,103		347		—		347
Goodwill impairment		85,000		—		85,000		—		—		—
Operating loss		(98,069)		—		(98,069)		(16,670)		—		(16,670)
Interest expense	i	3,555		2,830		6,385		3,551		2,901		6,452
Net increase (decrease) in fair value of derivatives	ii	23,992		(185)		23,807		(7,882)		(199)		(8,081)
Loss on extinguishment of debt		—		—		—		—		—		—
Other (income) expense		(455)		—		(455)		(617)		—		(617)
Loss before taxes		(125,161)		(2,645)		(127,806)		(11,722)		(2,702)		(14,424)
Income tax expense (benefit)		(14)		—		(14)		15		—		15
Net loss		$	(125,147)	$	(2,645)	$	(127,792)	$	(11,737)	$	(2,702)	$	(14,439)

Basic and diluted net loss per share		$	(0.67)	$	(0.01)	$	(0.68)	$	(0.05)	$	(0.01)	$	(0.06)

Other comprehensive income
Foreign currency translation		—		—		—		—		—		—
Total other comprehensive income		—		—		—		—		—		—
Total comprehensive loss		$	(125,147)	$	(2,645)	$	(127,792)	$	(11,737)	$	(2,702)	$	(14,439)


		Six months ended June 30, 2024			Nine months ended September 30, 2024
Unaudited Condensed Consolidated Statements of Operations	Notes		As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated
Revenues			$	72,904	$	—	$	72,904	$	114,409	$	—	$	114,409
Cost of revenues			54,855		—		54,855		85,594		—		85,594
Gross margin			18,049		—		18,049		28,815		—		28,815
Operating expenses:
Selling, general and administrative			40,312		—		40,312		57,797		—		57,797
Research and development			4,709		—		4,709		8,529		—		8,529
Restructuring charges			1,317		—		1,317		1,317		—		1,317
Transaction expenses			1,450		—		1,450		1,450		—		1,450
Goodwill impairment			85,000		—		85,000		85,000		—		85,000
Operating loss			(114,739)		—		(114,739)		(125,278)		—		(125,278)
Interest expense	i		7,106		5,731		12,837		10,647		8,742		19,389
Net increase (decrease) in fair value of derivatives	ii		16,110		(384)		15,726		14,832		(436)		14,396
Loss on extinguishment of debt	iii		—		—		—		—		—		—
Other (income) expense			(1,072)		—		(1,072)		(1,719)		—		(1,719)
Loss before taxes			(136,883)		(5,347)		(142,230)		(149,038)		(8,306)		(157,344)
Income tax expense (benefit)			1		—		1		22		—		22
Net loss			$	(136,884)	$	(5,347)	$	(142,231)	$	(149,060)	$	(8,306)	$	(157,366)

Basic and diluted net loss per share			$	(0.63)	$	(0.03)	$	(0.66)	$	(0.65)	$	(0.04)	$	(0.69)

Other comprehensive income
Foreign currency translation			—		—		—		(8)		—		(8)
Total other comprehensive income			—		—		—		(8)		—		(8)
Total comprehensive loss			$	(136,884)	$	(5,347)	$	(142,231)	$	(149,068)	$	(8,306)	$	(157,374)


		Three months ended March 31, 2023						Six months ended June 30, 2023						Nine months ended September 30, 2023
Unaudited Condensed Consolidated Statements of Cash Flows	Notes	As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated
Cash flows from operating activities:
Net loss		$	(26,214)	$	(4,973)	$	(31,187)	$	(43,109)	$	(6,908)	$	(50,017)	$	(39,110)	$	(8,025)	$	(47,135)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense		1,986		—		1,986		3,965		—		3,965		5,936		—		5,936
Amortization of debt issuance costs and discount	i	500		2,528		3,028		1,006		5,154		6,160		1,512		7,881		9,393
Equity-based compensation expense		3,805		—		3,805		7,799		—		7,799		12,592		—		12,592


Non-cash lease expense		(35)		—		(35)		297		—		297		450		—		450
Provision for doubtful accounts		882		—		882		1,557		—		1,557		1,607		—		1,607
Deferred income tax expense		54		—		54		53		—		53		53		—		53

Net increase (decrease) in fair value of derivatives	ii	10,567		2,445		13,012		13,688		1,754		15,442		(1,971)		144		(1,827)
Loss on sale of property and equipment		8		—		8		8		—		8		10		—		10
Changes in assets and liabilities:
Increase in accounts receivable		(3,469)		—		(3,469)		(7,735)		—		(7,735)		(546)		—		(546)
(Increase) decrease in contract assets		(1,115)		—		(1,115)		966		—		966		860		—		860
Decrease in prepaid expenses and other assets		1,488		—		1,488		5,244		—		5,244		6,181		—		6,181
Decrease in accounts payable		(4,914)		—		(4,914)		(8,124)		—		(8,124)		(6,346)		—		(6,346)
Increase in accrued liabilities		4,066		—		4,066		660		—		660		2,035		—		2,035
Increase (decrease) in contract liabilities		325		—		325		(22)		—		(22)		298		—		298

Increase (decrease) in other liabilities		49		—		49		(1,066)		—		(1,066)		(1,794)		—		(1,794)
Net cash used in operating activities		(12,017)		—		(12,017)		(24,813)		—		(24,813)		(18,233)		—		(18,233)
Cash flows from investing activities:

Purchases of property and equipment		—		—		—		(2)		—		(2)		(2)		—		(2)
Capitalized software development costs		—		—		—		—		—		—		(2,744)		—		(2,744)
Net cash used in investing activities		—		—		—		(2)		—		(2)		(2,746)		—		(2,746)
Cash flows from financing activities:
Proceeds from issuance of Private Placement and Registered Direct Offering shares		25,000		—		25,000		50,000		—		50,000		50,000		—		50,000
Payment of Private Placement and Registered Direct Offering transaction costs		(3,025)		—		(3,025)		(5,225)		—		(5,225)		(5,724)		—		(5,724)


Repayment of short-term borrowings		(763)		—		(763)		(1,537)		—		(1,537)		(2,059)		—		(2,059)
Issuance of common stock upon ESPP purchase		—		—		—		—		—		—		531		—		531
Payments of tax withholding from the issuance of common stock		—		—		—		(1,132)		—		(1,132)		(2,217)		—		(2,217)
Net cash provided by financing activities		21,212		—		21,212		42,106		—		42,106		40,531		—		40,531
Net increase in cash and cash equivalents		9,195		—		9,195		17,291		—		17,291		19,552		—		19,552
Cash and cash equivalents at the beginning of period		12,632		—		12,632		12,632		—		12,632		12,632		—		12,632
Cash and cash equivalents at the end of the period		$	21,827	$	—	$	21,827	$	29,923	$	—	$	29,923	$	32,184	$	—	$	32,184


		Three months ended March 31, 2024						Six months ended June 30, 2024						Nine months ended September 30, 2024
Unaudited Condensed Consolidated Statements of Cash Flows	Notes	As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated		As previously reported		Restatement adjustments		As restated
Cash flows from operating activities:
Net loss		$	(125,147)	$	(2,645)	$	(127,792)	$	(136,884)	$	(5,347)	$	(142,231)	$	(149,060)	$	(8,306)	$	(157,366)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense		2,439		—		2,439		5,346		—		5,346		8,740		—		8,740
Amortization of debt issuance costs and discount	i	506		2,830		3,336		1,012		5,731		6,743		1,517		8,742		10,259
Equity-based compensation expense		5,157		—		5,157		10,906		—		10,906		16,074		—		16,074
Goodwill impairment		85,000		—		85,000		85,000		—		85,000		85,000		—		85,000

Non-cash lease expense		94		—		94		363		—		363		553		—		553
Provision for doubtful accounts		171		—		171		176		—		176		220		—		220
Deferred income tax benefit		(23)		—		(23)		(37)		—		(37)		(37)		—		(37)

Net increase (decrease) in fair value of derivatives	ii	23,992		(185)		23,807		16,110		(384)		15,726		14,832		(436)		14,396

Changes in assets and liabilities:
Increase in accounts receivable		(8,957)		—		(8,957)		(6,232)		—		(6,232)		(5,396)		—		(5,396)
Decrease in contract assets		2,443		—		2,443		3,781		—		3,781		3,078		—		3,078
Decrease in prepaid expenses and other assets		950		—		950		1,243		—		1,243		1,540		—		1,540
Decrease in accounts payable		(5,960)		—		(5,960)		(5,047)		—		(5,047)		(8,224)		—		(8,224)
Increase in accrued liabilities		2,599		—		2,599		1,652		—		1,652		7,610		—		7,610
Increase in contract liabilities		1,826		—		1,826		1,469		—		1,469		486		—		486

Increase (decrease) in other liabilities		551		—		551		(275)		—		(275)		(246)		—		(246)
Net cash used in operating activities		(14,359)		—		(14,359)		(21,417)		—		(21,417)		(23,313)		—		(23,313)
Cash flows from investing activities:
Acquisition of business, net of cash acquired		13,935		—		13,935		13,935		—		13,935		13,935		—		13,935
Purchases of property and equipment		(38)		—		(38)		(167)		—		(167)		(304)		—		(304)
Capitalized software development costs		(1,643)		—		(1,643)		(3,225)		—		(3,225)		(7,396)		—		(7,396)
Net cash provided by investing activities		12,254		—		12,254		10,543		—		10,543		6,235		—		6,235
Cash flows from financing activities:
Proceeds from issuance of shares for exercised RDO and PIPE warrants		53,809		—		53,809		53,809		—		53,809		53,809		—		53,809


Repayment of short-term borrowings		(403)		—		(403)		(812)		—		(812)		(1,229)		—		(1,229)
Issuance of common stock upon ESPP purchase		—		—		—		607		—		607		607		—		607
Proceeds from exercise of options		86		—		86		119		—		119		119		—		119
Payments of tax withholding from the issuance of common stock		(2,532)		—		(2,532)		(3,140)		—		(3,140)		(3,143)		—		(3,143)
Net cash provided by financing activities		50,960		—		50,960		50,583		—		50,583		50,163		—		50,163
Effect of foreign currency rate changes on cash and cash equivalents		—		—		—		—		—		—		(58)		—		(58)
Net increase in cash and cash equivalents		48,855		—		48,855		39,709		—		39,709		33,027		—		33,027
Cash and cash equivalents at the beginning of period		32,557		—		32,557		32,557		—		32,557		32,557		—		32,557
Cash and cash equivalents at the end of the period		$	81,412	$	—	$	81,412	$	72,266	$	—	$	72,266	$	65,584	$	—	$	65,584