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Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Federal & state NOL carryforward | $ 10,158 | $ 8,218
Inventory reserve | 8,815 | 6,990
Transaction costs | 673 | 1,620
Stock based compensation | 3,602 | 2,531
Accrued benefits & bonuses | 11,998 | 7,074
Bad debt reserve | 977 | 496
Section 163(j) limitation carryforward | 15,891 | 7,692
ROU liabilities | 18,936 | 11,947
Deferred state income tax | 0 | 745
Deferred revenue | 77 | 86
Investment in Foreign Subsidiaries | 0 | 0
Other | 4,005 | 2,822
Total deferred tax assets | 75,132 | 50,221
Deferred tax liabilities: |  |
Intangible assets and goodwill | 44,057 | 45,951
ROU asset | 18,264 | 11,295
Fixed assets | 20,977 | 15,617
Deferred state income tax | 17 | 0
Other | 1,591 | 188
Total deferred liabilities | 84,906 | 73,051
Net deferred tax liabilities before valuation allowance | (9,774) | (22,830)
Valuation allowance | (8,457) | (815)
Net deferred tax liabilities | $ (18,231) | $ (23,645)

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