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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Profit (loss) before the provision for income taxes consisted of the following for the years ended December 31, 2023, 2022, and 2021:

			Year Ended December 31,
			2023						2022						2021
			(in thousands)
Israel			$	(23,269)					$	(55,414)					$	(154,549)
International			(29,968)						(43,249)						(23,323)
Total			$	(53,237)					$	(98,663)					$	(177,872)

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes was as follows:

			Year Ended December 31,
			2023						2022						2021
			(in thousands)
Current:
Israel			$	(225)					$	4					$	4
International			6,039						8,715						121
Total current income tax expense			5,814						8,719						125
Deferred:
Israel			—						—						—
International			(16)						(2,677)						1,433
Total deferred income tax expense			(16)						(2,677)						1,433
Total provision for income taxes			$	5,798					$	6,042					$	1,558

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of our statutory income tax expense to our effective income tax provision is as follows:

			Year Ended December 31,
			2023						2022						2021
			(in thousands)
Israel tax benefit at statutory rate			$	(12,245)					$	(22,528)					$	(40,784)
Preferred enterprise			1,652						10,573						3,052
Foreign rate differential			(785)						(1,050)						912
Share-based compensation			8,158						9,717						1,753
Warrant revaluation			—						—						23,325
Tranche right revaluation			—						—						4,890
Prior year tax income/(expense)			(302)						(6,675)						84
Permanent differences			587						(3,351)						98
Uncertain tax position			5,772						7,233						3,784
Change in valuation allowance			2,961						12,123						4,444
Total			$	5,798					$	6,042					$	1,558

Schedule of Deferred Tax Assets and Liabilities

The following table presents the significant components of our deferred tax assets and liabilities:

			Year Ended December 31,
			2023						2022						2021
			(in thousands)
Deferred tax assets:
Research and development expenses			$	7,550					$	7,374					$	1,436
Net operating loss			10,333						9,059						5,212
Deferred Compensation			6,762						5,214						1,009
Operating lease liabilities			5,565						6,456						—
Vacation and convalescence			746						730						799
Bad debts			84						78						93
Other			1,946						2,166						466
Gross deferred tax assets			32,986						31,077						9,015
Valuation allowance			(23,783)						(20,822)						(8,699)
Total deferred tax assets			9,203						10,255						316
Deferred tax liabilities:
Operating lease right-of-use assets			(5,577)						(6,387)						—
Deferred contract acquisition costs			(2,971)						(3,009)						(2,324)
Property and equipment			(109)						(279)						(283)
Capitalized Software			(541)						(591)						(397)
Gross deferred tax liabilities			(9,198)						(10,266)						(3,004)
Net deferred tax assets/(liabilities)			$	5					$	(11)					$	(2,688)

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending balance of total unrecognized tax position is as follows:

			Unrecognized Tax Benefits
			(in thousands)
Balance – January 1, 2021			234
Additions based on tax positions related to current year			3,885
Reductions for tax positions of prior years			—
Balance – December 31, 2021			4,119
Additions based on tax positions related to current year			7,187
Reductions for tax positions of prior years			(54)
Balance – December 31, 2022			$	11,252
Additions based on tax positions related to current year			5,273
Reductions for tax positions of prior years			(13)
Balance – December 31, 2023			$	16,512

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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