Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Loss before Income Tax, Domestic and Foreign

The following table sets forth pretax book loss (in thousands):

	Year Ended December 31,
	2022		2021
United States	$	(21,948)	$	(9,340)
Foreign	—		199
Total	$	(21,948)	$	(9,141)

Schedule of Components of Income Tax (Benefit) Expense

The following table sets forth income before taxes and the income tax expense for the years ended December 31, 2022 and 2021 (in thousands):

	Year Ended December 31,
	2022		2021
Current:
Federal	$	—	$	—
Foreign	(4)		(75)
State	(3)		(15)
Total current	(7)		(90)
Total deferred	—		—
Income tax benefit	$	(7)	$	(90)

Schedule of Effective Income Tax Rate Reconciliation

Our effective tax rate differs from the statutory federal tax rate for the years ended December 31, 2022 and 2021 as shown in the following table (in thousands):

	Year Ended December 31,
	2022		2021
U.S. federal income taxes at the statutory rate	$	(4,609)	$	(1,919)
Goodwill impairment	1,547		—
Current Year Permanent Adjustment, Paycheck Protection Program loan forgiveness	—		(514)
State taxes, net of federal effects	(375)		(464)
Adjustment to U.S. NOLs, UK Anti-Hybrid	—		(1,837)
U.S. Federal and state NOL carryforward adjustment for expired NOLs	76		78
Change in valuation allowance	3,273		4,662
True up of prior year foreign tax expense	—		(108)
Other	81		12
Income tax benefit	$	(7)	$	(90)

Schedule of Deferred Tax Assets and Liabilities

The tax effect of the temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of December 31, 2022 and 2021 is presented below (in thousands):

	Year Ended December 31,
	2022		2021
Deferred tax assets (liabilities):
Tax benefit of operating loss carry forward - Federal	$	28,459	$	26,902
Tax benefit of operating loss carry forward - State	6,429		6,225
Accrued expenses	147		88
Deferred revenue	129		287
Stock-based compensation	420		449
Fixed assets	116		287
Goodwill	28		102
Inventory	106		197
Intangible amortization	(80)		(1,777)
R&D credit	2,154		2,154
Texas margin tax temporary credit	74		139
Other	101		62
Total deferred tax asset, net of deferred tax liabilities	38,492		35,220
Valuation allowance	(38,492)		(35,220)
Net deferred tax asset	$	—	$	—