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Business Combination (Tables) | 9 Months Ended
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Sep. 30, 2022
Business Combinations [Abstract] |
Schedule of Estimate of Fair Value of Purchase Consideration of Assets Acquired and Liabilities Assumed | The Company has completed its estimate of the fair value of the purchase consideration, the assets acquired, and the liabilities assumed. Accordingly, the Company has allocated the purchase consideration as follows:
(in thousands) | As of May 13, 2021 |
Cash paid for purchase of EOS Shares at Change in Control Date | $ | 46,908 |
Cash paid for purchase of OCEANEs at Change in Control Date |  | 19,620 |
Total cash paid at Change in Control Date |  | 66,528 |
Fair value of investment in EOS Shares held prior to Change in Control Date |  | 23,549 |
Fair value of investment in OCEANEs held prior to Change in Control Date |  | 1,477 |
Total fair value of investment in EOS held prior to Change in Control Date |  | 25,026 |
Fair value of noncontrolling interest acquired after Change in Control Date |  | 8,454 |
| $ | 100,008 |
Cash and cash equivalents | $ | 16,778 |
Accounts receivable |  | 9,083 |
Inventory |  | 26,681 |
Other current assets |  | 4,422 |
Property, plant and equipment, net |  | 1,650 |
Deferred tax assets |  | 536 |
Right-of-use assets |  | 4,341 |
Goodwill |  | 29,469 |
Definite-lived intangible assets: |  |
Developed technology |  | 56,000 |
Customer relationships |  | 9,500 |
Trade names |  | 6,000 |
Other noncurrent assets |  | 395 |
Contract liabilities |  | 21,196 |
Long-term debt |  | 15,297 |
Other liabilities assumed |  | 28,354 |
Total identifiable net assets | $ | 100,008 |
Schedule of Unaudited Pro Forma Results | The unaudited pro forma results include IFRS to U.S. GAAP adjustments for EOS historical results and adjustments for accounting policy alignment, which were materially similar to the Company. Any differences in accounting policies were adjusted to reflect the accounting policies of the Company in the unaudited pro forma results presented.
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |  |
(in thousands, except per share amounts) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |
Total revenue |  | $ | 89,839 |  |  | $ | 62,880 |  |  | $ | 244,923 |  |  | $ | 178,393 |  |
Net loss |  |  | (36,999 | ) |  |  | (43,031 | ) |  |  | (117,163 | ) |  |  | (101,739 | ) |
Net loss per share, basic and diluted |  | $ | (0.35 | ) |  | $ | (0.43 | ) |  | $ | (1.14 | ) |  | $ | (1.07 | ) |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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