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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2022
Accounting Policies [Abstract] |
Long-Lived Assets by Geographic Areas | The following table sets forth long-lived asset i nformation, which includes property and equipment and right-of-use assets and excludes goodwill and intangibles, where individual countries represent a significant portion of the total:
|  | September 30, 2022 |  |  | December 31, 2021 |
United States |  | $ | 5,462 |  |  | $ | 3,043 |
Sweden |  |  | 1,249 |  |  |  | 1,050 |
Finland |  |  | 383 |  |  |  | 301 |
Norway |  |  | 15 |  |  |  | — |
Long-lived assets related to foreign operations |  |  | 1,647 |  |  |  | 1,351 |
Total long-lived assets-net |  | $ | 7,109 |  |  | $ | 4,394 |
Schedule of effects Adjustments in Operations and Comprehensive Income | The effects of the adjustments to the Company's previously reported unaudited 2021 quarterly consolidated statements of operations and comprehensive income (loss) on a standalone quarter basis are as follows:
| Consolidated Statement of Operations and Comprehensive Income |  |  | Consolidated Statement of Operations and Comprehensive Income |
| For the three months ended September 30, 2021 (unaudited) |  |  | For the nine months ended September 30, 2021 (unaudited) |
| As Reported |  |  | Adjustment |  |  | As Restated |  |  | As Reported |  |  | Adjustment |  |  | As Restated |
Revenue | $ | 94,909 |  |  | $ | — |  |  | $ | 94,909 |  |  | $ | 210,017 |  |  | $ | — |  |  | $ | 210,017 |
Gross Profit |  | 37,693 |  |  |  | — |  |  |  | 37,693 |  |  |  | 86,522 |  |  |  | — |  |  |  | 86,522 |
General and administrative expenses 1 |  | 11,140 |  |  |  | 12,117 |  |  |  | 23,257 |  |  |  | 28,066 |  |  |  | 15,297 |  |  |  | 43,363 |
Total operating expense |  | 33,761 |  |  |  | 12,117 |  |  |  | 45,878 |  |  |  | 78,177 |  |  |  | 15,297 |  |  |  | 93,474 |
Income (loss) from operations |  | 3,932 |  |  |  | (12,117 | ) |  |  | (8,185 | ) |  |  | 8,345 |  |  |  | (15,297 | ) |  |  | (6,952 | )
Net income (loss) before income taxes |  | 3,580 |  |  |  | (12,117 | ) |  |  | (8,537 | ) |  |  | 8,125 |  |  |  | (15,297 | ) |  |  | (7,172 | )
Net income (loss) | $ | 2,746 |  |  | $ | (12,117 | ) |  | $ | (9,371 | ) |  | $ | 7,292 |  |  | $ | (15,297 | ) |  | $ | (8,005 | )
Net income (loss) per share |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic | $ | 0.04 |  |  | $ | (0.17 | ) |  | $ | (0.13 | ) |  | $ | 0.10 |  |  | $ | (0.21 | ) |  | $ | (0.11 | )
Diluted | $ | 0.03 |  |  | $ | - |  |  | $ | - |  |  | $ | 0.09 |  |  | $ | - |  |  | $ | - |
1 In order to correct previously reported share-based compensation for three months and nine months ended September 30, 2021, the Company is recognizing additional share-based compensation expense of approximately $12.1 million and $15.3 million, respectively.
Schedule of effects of Adjustments in Consolidated Balance Sheet | The effects of the adjustments to the Company's previously reported unaudited 2021 quarterly consolidated balance sheet are as follows:
| Consolidated Balance Sheet (unaudited) |
| September 30, 2021 |
| As Reported |  |  | Adjustment |  |  | As Restated |
Current assets | $ | 252,562 |  |  | $ | — |  |  | $ | 252,562 |
Total assets |  | 294,978 |  |  |  | — |  |  |  | 294,978 |
Current liabilities | $ | 93,421 |  |  | $ | — |  |  | $ | 93,421 |
Total liabilities |  | 97,580 |  |  |  | — |  |  |  | 97,580 |
Additional paid-in capital | $ | 244,294 |  |  | $ | 15,297 |  |  | $ | 259,591 |
Accumulated deficit |  | (48,135 | ) |  |  | (15,297 | ) |  |  | (63,432 | )
Total Stockholders' Equity Impact | $ | 197,398 |  |  | $ | — |  |  | $ | 197,398 |

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