XML 100 R70.htm IDEA: XBRL DOCUMENT v3.24.1.u1
SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) - Corrected Condensed Consolidated Statement of Cash Flows (unaudited) (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Sep. 30, 2022
Jun. 30, 2022
Mar. 31, 2022
Jun. 30, 2023
Jun. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2023
Dec. 31, 2022
Operating activities:                        
Net loss $ (9,107) $ (13,624) $ 3,013 $ 14,246 $ (15,759) $ (18,474) $ (10,611) $ (34,233) $ (19,718) $ (19,987) $ (22,931) $ (33,584)
Adjustments to reconcile net loss to net cash used in operating activities:                        
Stock-based compensation     640     1,338 1,435 2,016 2,231 2,859 3,061 3,532
Non-cash operating lease expense     262     234 639 476 895 724 1,158 981
Depreciation and amortization     32     39 57 77 79 114 112 143
Amortization of costs to obtain a contract with a customer     475     0 40 0 53 1,772 77 0
Non-cash interest expense     0     1 0 1 0 1 5 1
Changes in assets and liabilities:                        
Accounts receivable     (20,288)     (3,427) 350 524 2,655 314 (10,413) (477)
Inventory             (2,388) 0 (2,901) 0 (6,097) 0
Prepaid expenses, other current assets, and other assets     848     (1,120) 2,120 (2,567) 2,776 (1,662) 3,735 (2,440)
Accounts payable and accrued liabilities     3,192     657 2,870 (483) 6,204 (1,037) 8,886 (2,371)
Accrued indirect tax liabilities     261     353 1,897 2,993 3,155 3,725   3,945
Accrued compensation and benefits     921     (1,953) (1,277) (1,324) (402) (670) 235 203
Contract liabilities     36     (1,004) (2,613) (2,412) (3,956) 7,154 (5,799) 2,646
Operating lease liabilities     (290)     (252) (595) (512) (781) (778) (973) (1,052)
Net cash used in operating activities     (10,898)     (23,608) (8,076) (35,444) (9,710) (7,471) (22,432) (28,473)
Investing activities:                        
Purchases of property and equipment     (94)     (84) (201) (100) (327) (109) (505) (118)
Net cash used in investing activities     (94)     (84) (201) (100) (327) (109) (505) (118)
Financing activities:                        
Proceeds from underwritten public offering, net of issuance costs     17,593     0 17,256 0 17,256 0 17,256 0
Proceeds from public offering of common stock, net of issuance costs     8,630     500 8,706 500 8,706 1,698 8,707 2,362
Proceeds from exercise of stock options     14     0 14 0 14 0 21 0
Issuance costs for underwritten public offering                 0 (720) 0 (720)
Principal repayments of Term Loan     0     (1,111) 0 (2,222) 0 (2,593) 0 (2,593)
Net cash provided by (used in) financing activities     26,237     (611) 25,976 (1,722) 25,976 (1,615) 25,984 (951)
Net increase (decrease) in cash and cash equivalents     15,245     (24,303) 17,699 (37,266) 15,939 (9,195) 3,047 (29,542)
Cash and cash equivalents at beginning of year 50,430 47,976 32,731 25,007 37,970 62,273 32,731 62,273 32,731 62,273 32,731 62,273
Cash and cash equivalents at end of year 48,670 50,430 47,976 53,078 25,007 37,970 50,430 25,007 48,670 53,078 35,778 32,731
Supplemental disclosure of cash flows:                        
Interest paid     0     25 0 38 0 40 0 40
Income taxes paid             588 0 651 0 797 0
Non-cash investing activity:                        
Purchases of property and equipment, included in accounts payable and accrued liabilities     55     16     178 0 11 69
Operating lease right-of-use asset obtained in exchange for lease liability             3,847 0 3,847 0 3,847 0
Non-cash financing activities:                        
Purchase of shares pursuant to Employee Stock Purchase Plan   63     69   63 69 63 69 122 140
Issuance costs incurred but not yet paid, included in accounts payable and accrued liabilities     337     720 0 720        
Proceeds from public offering of common stock, net of issuance costs, included in prepaid expenses, other current assets, and other assets                 0 10 0 8
As Previously Reported                        
Operating activities:                        
Net loss (8,172) (12,357) 3,209 14,978 (13,119) (18,281) (9,148) (31,400) (17,320) (16,422)   (29,799)
Adjustments to reconcile net loss to net cash used in operating activities:                        
Stock-based compensation     640     1,338 1,435 2,016 2,231 2,859    
Non-cash operating lease expense     288     258 664 523 921 796   1,082
Depreciation and amortization     32     39 57 77 79 114    
Amortization of costs to obtain a contract with a customer     475     0 40 0 53 1,772    
Non-cash interest expense     0     1 0 1 0 1    
Changes in assets and liabilities:                        
Accounts receivable     (19,993)     (3,427) 350 524 2,978 314    
Inventory             (1,954) 0 (2,467) 0    
Prepaid expenses, other current assets, and other assets     872     (1,120) 2,120 (2,567) 2,776 (1,662)    
Accounts payable and accrued liabilities     3,116     657 2,870 (483) 6,204 (1,037)    
Accrued indirect tax liabilities     0     0 0 0 0 0   0
Accrued compensation and benefits     921     (1,953) (1,277) (1,324) (402) (670)    
Contract liabilities     (142)     (844) (2,613) (2,252) (3,956) 7,314   2,806
Operating lease liabilities     (316)     (276) (620) (559) (807) (850)   (1,153)
Net cash used in operating activities     (10,898)     (23,608) (8,076) (35,444) (9,710) (7,471)    
Investing activities:                        
Purchases of property and equipment     (94)     (84) (201) (100) (327) (109)    
Net cash used in investing activities     (94)     (84) (201) (100) (327) (109)    
Financing activities:                        
Proceeds from underwritten public offering, net of issuance costs     17,593     0 17,256 0 17,256 0    
Proceeds from public offering of common stock, net of issuance costs     8,630     500 8,706 500 8,706 1,698    
Proceeds from exercise of stock options     14     0 14 0 14 0    
Issuance costs for underwritten public offering                 0 (720)    
Principal repayments of Term Loan     0     (1,111) 0 (2,222) 0 (2,593)    
Net cash provided by (used in) financing activities     26,237     (611) 25,976 (1,722) 25,976 (1,615)    
Net increase (decrease) in cash and cash equivalents     15,245     (24,303) 17,699 (37,266) 15,939 (9,195)    
Cash and cash equivalents at beginning of year 50,430 47,976 32,731 25,007 37,970 62,273 32,731 62,273 32,731 62,273 32,731 62,273
Cash and cash equivalents at end of year 48,670 50,430 47,976 53,078 25,007 37,970 50,430 25,007 48,670 53,078   32,731
Supplemental disclosure of cash flows:                        
Interest paid     0     25 0 38 0 40    
Income taxes paid             588 0 651 0    
Non-cash investing activity:                        
Purchases of property and equipment, included in accounts payable and accrued liabilities     55     16     178 0    
Operating lease right-of-use asset obtained in exchange for lease liability             3,847 0 3,847 0    
Non-cash financing activities:                        
Purchase of shares pursuant to Employee Stock Purchase Plan             63 69 63 69    
Issuance costs incurred but not yet paid, included in accounts payable and accrued liabilities     337     0 0 720        
Proceeds from public offering of common stock, net of issuance costs, included in prepaid expenses, other current assets, and other assets                 0 10    
Restatement Adjustment                        
Operating activities:                        
Net loss (935) (1,267) (196) (732) (2,640) (193) (1,463) (2,833) (2,398) (3,565)   (3,785)
Adjustments to reconcile net loss to net cash used in operating activities:                        
Stock-based compensation     0     0 0 0 0 0    
Non-cash operating lease expense     (26)     (24) (25) (47) (26) (72)   (101)
Depreciation and amortization     0     0 0 0 0 0    
Amortization of costs to obtain a contract with a customer     0     0 0 0 0 0    
Non-cash interest expense     0     0 0 0 0 0    
Changes in assets and liabilities:                        
Accounts receivable     (295)     0 0 0 (323) 0    
Inventory             (434) 0 (434) 0    
Prepaid expenses, other current assets, and other assets     (24)     0 0 0 0 0    
Accounts payable and accrued liabilities     76     0 0 0 0 0    
Accrued indirect tax liabilities     261     353 1,897 2,993 3,155 3,725   3,945
Accrued compensation and benefits     0     0 0 0 0 0    
Contract liabilities     178     (160) 0 (160) 0 (160)   (160)
Operating lease liabilities     26     24 25 47 26 72   101
Net cash used in operating activities     0     0 0 0 0 0    
Investing activities:                        
Purchases of property and equipment     0     0 0 0 0 0    
Net cash used in investing activities     0     0 0 0 0 0    
Financing activities:                        
Proceeds from underwritten public offering, net of issuance costs     0     0 0 0 0 0    
Proceeds from public offering of common stock, net of issuance costs     0     0 0 0 0 0    
Proceeds from exercise of stock options     0     0 0 0 0 0    
Issuance costs for underwritten public offering                 0 0    
Principal repayments of Term Loan     0     0 0 0 0 0    
Net cash provided by (used in) financing activities     0     0 0 0 0 0    
Net increase (decrease) in cash and cash equivalents     0     0 0 0 0 0    
Cash and cash equivalents at beginning of year 0 0 0 0 0 0 0 0 0 0 $ 0 0
Cash and cash equivalents at end of year $ 0 $ 0 0 $ 0 $ 0 0 0 0 0 0   $ 0
Supplemental disclosure of cash flows:                        
Interest paid     0     0 0 0 0 0    
Income taxes paid             0 0 0 0    
Non-cash investing activity:                        
Purchases of property and equipment, included in accounts payable and accrued liabilities     0     0     0 0    
Operating lease right-of-use asset obtained in exchange for lease liability             0 0 0 0    
Non-cash financing activities:                        
Purchase of shares pursuant to Employee Stock Purchase Plan             0 0 0 0    
Issuance costs incurred but not yet paid, included in accounts payable and accrued liabilities     $ 0     $ 720 $ 0 $ 0        
Proceeds from public offering of common stock, net of issuance costs, included in prepaid expenses, other current assets, and other assets                 $ 0 $ 0