Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Geographical Breakdown of Income/Loss before Provision for Income Tax

The following is a geographical breakdown of income/loss before the provision for income tax, for the years ended December 31, 2023 and 2022 (in thousands)

	Year Ended
	December 31, 2023			December 31, 2022
United States	$	(15,790	)	$	(19,150	)
International		759			609
Total	$	(15,031	)	$	(18,541	)

Schedule of Tax Effects of Significant Comprising Deferred Taxes

The tax effects of significant items comprising the Company’s deferred taxes as of December 31 are as follows (in thousands):

	Year Ended
Deferred tax assets:	December 31, 2023			December 31, 2022
Accrued compensation	$	123		$	247
Allowance for doubtful accounts		1			1
Inventory adjustments		1,645			1,654
Unrealized gains/losses		233			233
Other carryforwards		319			317
Net operating loss carryforward		8,333			6,542
Lease liability		454			668
Stock option expense		795			670
Other accrued expenses		569			276
Fixed assets		75			17
Total deferred tax assets	$	12,547		$	10,625
Deferred tax liabilities:
ROU assets	$	(434	)	$	(628	)
Intangible assets		(7	)		(467	)
Other		(25	)		—
Total deferred tax liabilities	$	(466	)	$	(1,095	)
Valuation allowance	$	12,081		$	9,530
Net deferred taxes	$	—		$	—

Schedule of Federal and State Income Tax Provision (Benefit)

The federal and state income tax provision (benefit) is summarized as follows (in thousands):

	Year Ended
	December 31, 2023		December 31, 2022
Current
Federal	$	42	$	(191	)
State		15		(27	)
International		187		95
Total current tax expense		244		(123	)
Total tax (benefit) expense	$	244	$	(123	)

Schedule of Net Operating Losses and Tax Credit Carryforwards

Net operating losses and tax credit carryforwards as of December 31, 2023 are as follows (In thousands):

	Amount		Expiration
			Years
Net operating losses, federal (post December 31, 2017)	$	21,452	Do not expire
Net operating losses, federal (pre January 1, 2018)		2,662	2024 to 2037
Net operating losses, state		30,603	2031 to 2043
Tax credits federal		46	2040
Tax credits, state		318	Do not expire
Net operating losses, foreign		10,147	Do not expire

Schedule of Effective Tax Rate for Income Taxes differs from Federal Statutory Rate

The effective tax rate of the company’s provision (benefit) for income taxes differs from the federal statutory rate as follows:

	Year Ended
	December 31, 2023			December 31, 2022
Statutory rate		21.00	%		21.00	%
State tax		4.49	%		2.83	%
Permanent differences		(0.16	)%		(0.07	)%
Changes in valuation allowance		(12.90	)%		(9.82	)%
Global intangible low-taxed income (GILTI)		(5.77	)%		(1.77	)%
change in foreign tax rate		—	%		0.30	%
Foreign tax rate differential		0.24	%		0.04	%
Prior period and other adjustments		(0.87	)%		1.28	%
Impairment of goodwill		(4.43	)%		(11.84	)%
Non-deductible interest/Gain on revaluation of note		(2.96	)%		(1.28	)%
Failure to file penalties		(0.20	)%
Total		(1.56	)%		0.67	%

Schedule of Reconciliation of Financial Statement Recognition and Measurement of Uncertain Tax Positions

A reconciliation of the financial statement recognition and measurement of uncertain tax positions during the current year is as follows:

	Total
Balance as of December 31, 2022	$	—
Additions based on tax positions related to the current year		—
Additions for tax positions of prior years		30,000
Reductions for tax positions related to the current year		—
Reductions for tax positions of prior years		—
Balance as of December 31, 2023	$	30,000