XML 25 R18.htm IDEA: XBRL DOCUMENT v3.24.1.u1

Summary of Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Schedule of Dilutive Securities Excluded from Computation of Loss Per Share

The following outstanding potentially dilutive securities were excluded from the calculation of diluted net loss per share attributable to common stockholders because their impact under the treasury stock method was anti-dilutive for the periods presented:

	Three Months Ended March 31,
	2024				2023
Stock options issued and outstanding under the Calhoun Vision, Inc. 2006 Stock Plan, Calhoun Vision, Inc. 2015 Equity Incentive Plan and the 2021 Equity Incentive Plan		6,065,073				1,814,375
Restricted stock units issued under the 2021 Equity Incentive Plan		590,346				478,610
Stock issuable in offering period under the 2021 Employee Stock Purchase Plan		43,035				51,180

Schedule of Revenue from Contracts with Customers

For the three months ended March 31, 2024 and 2023, revenue from contracts with customers consisted of the following (in thousands):

		Three Months Ended March 31,
		2024				2023
LDD (including training)		$	8,714			$	6,475
LAL			19,916				10,395
Service warranty, service contracts, and accessories			882				619
		$	29,512			$	17,489

Schedule of Deferred Revenue Activity

The following table represents the contract liabilities from sales activity for the three months ended March 31, 2024 and 2023, respectively (in thousands):

		Three Months Ended March 31,
		2024				2023
Balance at beginning of period		$	1,888			$	1,191
Additions during the period			963				795
Revenue recognized during the period			(840	)			(598	)
Balance at end of period		$	2,011			$	1,388

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.

+ References

No definition available.

+ Details

Name:	us-gaap_DeferredRevenueByArrangementDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

+ Details

Name:	us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

+ Details

Name:	us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration