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Summary of Accounting Policies (Tables) | 6 Months Ended
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Jun. 30, 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 June 30, |  |  | Six Months Ended June 30, |
| 2024 |  |  | 2023 |  |  | 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 |  | 5,618,186 |  |  |  | 5,821,076 |  |  |  | 5,843,009 |  |  |  | 3,409,842 |
Restricted stock units issued under the 2021 Equity Incentive Plan |  | 666,573 |  |  |  | 773,940 |  |  |  | 544,320 |  |  |  | 671,956 |
Stock issuable in offering period under the 2021 Employee Stock Purchase Plan |  | 59,149 |  |  |  | 39,568 |  |  |  | 61,085 |  |  |  | 45,191 |
Schedule of Revenue from Contracts with Customers | For the three and six months ended June 30, 2024 and 2023, revenue from contracts with customers consisted of the following (in thousands):
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
LDD (including training) |  | $ | 10,189 |  |  | $ | 7,720 |  |  | $ | 18,902 |  |  | $ | 14,195 |
LAL |  |  | 23,828 |  |  |  | 12,411 |  |  |  | 43,745 |  |  |  | 22,806 |
Service warranty, service contracts, and accessories |  |  | 870 |  |  |  | 679 |  |  |  | 1,752 |  |  |  | 1,298 |
|  | $ | 34,887 |  |  | $ | 20,810 |  |  | $ | 64,399 |  |  | $ | 38,299 |
Schedule of Deferred Revenue Activity | The following table represents the contract liabilities from sales activity for the six months ended June 30, 2024 and 2023, respectively (in thousands):
|  | Six Months Ended June 30, |  |
|  | 2024 |  |  | 2023 |  |
Balance at beginning of period |  | $ | 1,888 |  |  | $ | 1,193 |  |
Additions during the period |  |  | 1,949 |  |  |  | 1,391 |  |
Revenue recognized during the period |  |  | (1,707 | ) |  |  | (1,233 | ) |
Balance at end of period |  | $ | 2,130 |  |  | $ | 1,351 |  |

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- 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
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- 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
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