Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of (Loss) Income before Provision for Income Taxes

Loss before provision for income taxes was generated from the following sources (in thousands):

	Year Ended December 31,
	2022		2021
Domestic	$	(29,539)	$	(31,301)
Foreign	486		473
Total loss before provision for income taxes	$	(29,053)	$	(30,828)

Summary of Income Tax Expense (Benefit)

A summary of the income tax expense is as follows (in thousands):

	Year Ended December 31,
	2022		2021
Current:
Federal	$	—	$	—
State	8		5
Foreign	157		152
Total current	165		157
Deferred:
Federal	24		24
State	37		35
Foreign	—		(1)
Total deferred	61		58
Total income tax expense	$	226	$	215

Federal Statutory Rate to Loss Before Income Taxes

A reconciliation of the provision for income taxes to the amount of income tax expense that would result from applying the federal statutory rate to the loss before income taxes is as follows:

	Year Ended December 31,
	2022		2021
Federal statutory rate	21.0	%	21.0	%
State tax, net of federal benefit	4.1		4.3
Equity compensation	(1.5)		0.4
International tax items	(3.9)		0.1
Foreign taxes	(0.5)		(0.5)
State NOL true-up	(1.2)		1.2
Miscellaneous	1.8		(0.4)
Effect of change in rate	0.7		0.8
Change in valuation allowance	(21.1)		(27.6)
	(0.8)	%	(0.7)	%

Components of Deferred Tax Assets and Liabilities

The major components of the Company’s deferred tax assets and liabilities are as follows (in thousands):

	Year Ended December 31,
	2022		2021
Deferred income tax assets
Net operating loss carry forwards	$	48,317	$	47,204
Research and development expenses	5,100		—
Intangibles	4,907		6,259
Credit carry forwards	3,028		3,027
Nondeductible accruals	453		532
163j Limitation	333		—
Fixed assets	289		84
Equity-based compensation	188		208
Deferred rent	15		33
Other	3		7
Total deferred income taxes - net	62,633		57,354
Deferred income tax liabilities
Prepaid expenses	(92)		(80)
Unrealized translation gain/loss	(21)		(45)
Total deferred income liabilities- net	(113)		(125)
Valuation allowance	(62,698)		(57,346)
Net deferred income tax liabilities	$	(178)	$	(117)

Gross Unrecognized Tax Benefits Changes in Balances

The Company’s gross unrecognized tax benefits as of December 31, 2022 and 2021 and the changes in those balances are as follows (in thousands):

	Year Ended December 31,
	2022		2021
Beginning balance	$	412	$	428
Other	—		(16)
Gross unrecognized tax benefits, ending balance	$	412	$	412