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Restatement of Previously Issued Financial Statements - Schedule of Consolidated Statements of Cash Flows (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended 12 Months Ended
Oct. 28, 2022
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
Cash flows from operating activities:              
Net loss   $ (5,675) $ (6,841) [1] $ (17,305) $ (20,395) [1],[2] $ (27,022) [3] $ (25,978) [3]
Adjustments to reconcile net loss to net cash from operations              
Depreciation and intangibles amortization       2,542 2,509 [2] 3,307 [4] 1,863 [4]
Amortization of issuance costs       323 730 [2] 925 [4] 547 [4]
Change in fair value of warrant liabilities   (13) [1] (384) [1],[2] (528) [3] (3,392) [3]
Provision for credit losses [4]           279
Other recognized losses (gains)       31 [2] 5 [4] 78 [4]
Stock-based compensation expense   763 992 2,680 3,110 [2] 4,271 [4] 9,323 [4]
Stock-based compensation expense for services           284 2,350
Changes in operating assets and liabilities              
Accounts receivable       2 11 [2] (52) [4] (13) [4]
Inventory       (168) [2] (70) [4] [4]
Prepaid expenses and other current assets       (115) (110) [2] (110) [4] (145) [4]
Other non-current assets       (571) 89 [2] 153 [4] (1,214) [4]
Accounts payable       (539) 259 [2] 596 [4] 219 [4]
Accrued expenses and other current liabilities             (319)
Accrued expenses and other current liabilities           110  
Other long-term liabilities       457 (400) [2] (463) [4] 1,303 [4]
Net cash used in operating activities       (12,439) (13,348) [2] (18,315) [4] (15,378) [4]
Cash flows from investing activities:              
Purchase of property and equipment       (3,170) (2,165) [2] (2,112) [4] (870) [4]
Net cash used for QPhoton, Inc. Merger [4]           (1,356)
Issuance of loan receivable       (500) [2] (500) [4] [4]
Net cash used in investing activities       (3,170) (2,665) [2] (2,612) [4] (2,226) [4]
Cash flows from financing activities:              
Proceeds raised from financial liabilities, net of issuance costs           (6,187) 6,960
Series A Preferred dividend payments       (215) (650) [2] (865) [4] (787) [4]
Proceeds from stock issuance related to ATM facility $ 100,000         24,730  
Net cash provided by financing activities       16,614 18,084 [2] 17,678 [4] 6,173 [4]
Net decrease in cash       1,005 2,071 [2] (3,249) [4] (11,431) [4]
Cash and cash equivalents, beginning of period [4]       2,059 5,308 [2] 5,308 [2] 16,739
Cash and cash equivalents, end of period   $ 3,064 7,379 [2] 3,064 7,379 [2] 2,059 [4] 5,308 [2],[4]
As Previously Reported [Member]              
Cash flows from operating activities:              
Net loss     $ 1,400   1,000 (29,731) (38,594)
Adjustments to reconcile net loss to net cash from operations              
Depreciation and intangibles amortization           1,958 3,433
Amortization of issuance costs          
Change in fair value of warrant liabilities          
Provision for credit losses            
Other recognized losses (gains)           4
Stock-based compensation expense           8,723 17,761
Stock-based compensation expense for services          
Changes in operating assets and liabilities              
Accounts receivable           (52) (13)
Inventory           (70)  
Prepaid expenses and other current assets           (78) 92
Other non-current assets           318 (1,128)
Accounts payable           583 219
Accrued expenses and other current liabilities             (462)
Accrued expenses and other current liabilities           (985)  
Other long-term liabilities           (611) 1,451
Net cash used in operating activities           (19,941) (17,241)
Cash flows from investing activities:              
Purchase of property and equipment           (2,118) (870)
Net cash used for QPhoton, Inc. Merger             (1,356)
Issuance of loan receivable           (500)  
Net cash used in investing activities           (2,618) (2,226)
Cash flows from financing activities:              
Proceeds raised from financial liabilities, net of issuance costs           (6,187) 8,036
Series A Preferred dividend payments          
Proceeds from stock issuance related to ATM facility           25,496  
Net cash provided by financing activities           19,309 8,036
Net decrease in cash           (3,249) (11,431)
Cash and cash equivalents, beginning of period       2,059 5,308 5,308 16,739
Cash and cash equivalents, end of period           2,059 5,308
Adjustments [Member]              
Cash flows from operating activities:              
Net loss           2,709 12,616
Adjustments to reconcile net loss to net cash from operations              
Depreciation and intangibles amortization [5]           1,349 (1,570)
Amortization of issuance costs [6]           925 547
Change in fair value of warrant liabilities [5]           (528) (3,392)
Provision for credit losses [7]           279  
Other recognized losses (gains) [8]           1 78
Stock-based compensation expense [9]           (4,452) (8,438)
Stock-based compensation expense for services [9]           284 2,350
Changes in operating assets and liabilities              
Accounts receivable          
Inventory            
Prepaid expenses and other current assets [8]           (32) (237)
Other non-current assets [8]           (165) (86)
Accounts payable           13
Accrued expenses and other current liabilities [8],[9]             143
Accrued expenses and other current liabilities [8],[9]           1,095  
Other long-term liabilities [8]           148 (148)
Net cash used in operating activities           1,626 1,863
Cash flows from investing activities:              
Purchase of property and equipment           (6) [8]
Net cash used for QPhoton, Inc. Merger            
Issuance of loan receivable            
Net cash used in investing activities           (6)
Cash flows from financing activities:              
Proceeds raised from financial liabilities, net of issuance costs           (1,076) [6]
Series A Preferred dividend payments           (865) [10] (787)
Proceeds from stock issuance related to ATM facility [10]           (766)  
Net cash provided by financing activities           (1,631) (1,863)
Net decrease in cash          
Cash and cash equivalents, beginning of period      
Cash and cash equivalents, end of period          
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2023.
[2] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023.
[3] As described in Note 3 to the Consolidated Financial Statements appearing elsewhere in this Amendment, we have restated the Consolidated Financial Statements.
[4] As described in Note 3 to the Consolidated Financial Statements appearing elsewhere in this Amendment, we have restated the Consolidated Financial Statements.
[5] QPhoton purchase accounting – We adjusted the final purchase price accounting for identifiable intangibles and the value attributable to the QPhoton Warrants, as defined below, including associated mark-to-market quarterly adjustments.
[6] Debt issuance costs – We corrected errors to appropriately accrete issuance costs for the Streeterville Unsecured Note, as defined below, over the life of the loan.
[7] Uncollectable reserve – We identified a reserve for collection risk related to notes receivable.
[8] Other - We corrected certain classifications, previously identified errors and out of period adjustments that were deemed immaterial to the annual or interim period in which they were recorded and restated prior periods to reflect these corrections in the appropriate periods.
[9] Stock-based compensation – We adjusted expenses and prior period retained earnings to reflect the change in our accounting policy election to account for forfeitures as they occur, as well as to refine assumptions used in calculating the fair value. We also ensured all such expenditures were accrued and accounted for in the appropriate periods based on vesting schedules and underlying agreements.
[10] Financing Expenditures – We corrected the presentation of Series A Preferred Stock dividends and ATM proceeds.