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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Income (Loss) Before Provision for Income Taxes | Income (loss) before provision (benefit) for income taxes is as follows (in thousands):
| For the year ended December 31,
| 2023 |  | 2022 |  | 2021
Income (loss) before provision (benefit) for income taxes from: |  |  |  |  |
U.S. operations | $ | (6,900) |  |  | $ | 439 |  |  | $ | 1,527 |
Foreign operations | (11,765) |  |  | 8,855 |  |  | 5,761 |
Income (loss) before provision (benefit) for income taxes | $ | (18,665) |  |  | $ | 9,294 |  |  | $ | 7,288 |
Schedule of Provision (Benefit) for Income Taxes | The provision (benefit) for income taxes consists of the following (in thousands):
| For the year ended December 31,
| 2023 |  | 2022 |  | 2021
Current |  |  |  |  |
Federal | $ | 1,372 |  |  | $ | (644) |  |  | $ | (182) |
States and local | 705 |  |  | 464 |  |  | 246 |
Foreign | 2,063 |  |  | 3,251 |  |  | 3,641 |
Reserve for uncertain tax positions | 16 |  |  | 136 |  |  | (186) |
Total current provision (benefit) | $ | 4,156 |  |  | $ | 3,207 |  |  | $ | 3,519 |
Deferred |  |  |  |  |
Federal | $ | (2,005) |  |  | $ | (435) |  |  | $ | (309) |
States and local | (122) |  |  | 242 |  |  | (138) |
Foreign | (1,439) |  |  | (1,614) |  |  | (1,884) |
Reserve for uncertain tax positions | — |  |  | — |  |  | 155 |
Total deferred benefit | (3,566) |  |  | (1,807) |  |  | (2,176) |
Net change in valuation allowance | (1,810) |  |  | 1,320 |  |  | 2,052 |
Net deferred benefit | (5,376) |  |  | (487) |  |  | (124) |
Total provision (benefit) for income taxes | $ | (1,220) |  |  | $ | 2,720 |  |  | $ | 3,395 |
Schedule of Provision (Benefit) for Income Taxes Computed by Applying Statutory Federal Tax Rate | The provision (benefit) for income taxes differs from the amount computed by applying the statutory federal tax rate to income tax as follows (in thousands):
| For the years ended December 31,
| 2023 |  | 2022 |  | 2021
Federal tax at statutory rate | $ | (3,920) |  |  | 21.0 | % |  | $ | 1,952 |  |  | 21.0 | % |  | $ | 1,527 |  |  | 21.0 | %
State taxes, net of federal benefit | 611 |  |  | (3.3) | % |  | 622 |  |  | 6.7 | % |  | 75 |  |  | 1.0 | %
Foreign tax | 274 |  |  | (1.5) | % |  | 218 |  |  | 2.3 | % |  | 380 |  |  | 5.2 | %
Goodwill impairment | 2,901 |  |  | (15.5) | % |  | — |  |  | — | % |  | — |  |  | — | %
Nondeductible compensation | 716 |  |  | (3.8) | % |  | — |  |  | — | % |  | 119 |  |  | 1.6 | %
US taxation of foreign earnings | 98 |  |  | (0.5) | % |  | 100 |  |  | 1.1 | % |  | (1,041) |  |  | (14.3) | %
Permanent differences | 485 |  |  | (2.6) | % |  | 363 |  |  | 3.9 | % |  | 373 |  |  | 5.1 | %
Research & Development Credit | (602) |  |  | 3.2 | % |  | (1,716) |  |  | (18.5) | % |  | (214) |  |  | (2.9) | %
Change in valuation allowance | (1,810) |  |  | 9.7 | % |  | 1,320 |  |  | 14.2 | % |  | 2,052 |  |  | 28.2 | %
Impact of foreign tax rate changes |  |  | — | % |  | (246) |  |  | (2.6) | % |  | 49 |  |  | 0.7 | %
Other | 27 |  |  | (0.1) | % |  | 107 |  |  | 1.2 | % |  | 75 |  |  | 1.0 | %
Total provision (benefit) for income taxes | $ | (1,220) |  |  | 6.5 | % |  | $ | 2,720 |  |  | 29.3 | % |  | $ | 3,395 |  |  | 46.6 | %
Schedule of Net Deferred Income Tax Assets and Liabilities | Deferred income tax attributes resulting from differences between financial accounting amounts and income tax basis of assets and liabilities are as follows (in thousands):
| December 31,
| 2023 |  | 2022
Deferred income tax assets |  |  |
Allowance for doubtful accounts | $ | 298 |  |  | $ | 826 |
Inventory | 1,201 |  |  | 806 |
Intangible assets | 1,036 |  |  | 1,178 |
Accrued expenses | 4,085 |  |  | 4,365 |
Net operating loss carryforward | 5,329 |  |  | 4,985 |
Finance lease obligations | 275 |  |  | 463 |
Stock Options | 187 |  |  | — |
Deferred stock based compensation | 723 |  |  | 1,152 |
Interest carryforward | 4,174 |  |  | 1,501 |
Right-of-use liability | 8,984 |  |  | 9,886 |
R&D Expense | 5,091 |  |  | 2,836 |
Credits | 87 |  |  | 490 |
Other | 1,694 |  |  | 1,495 |
Deferred income tax assets | 33,164 |  |  | 29,983 |
Valuation allowance | (6,029) |  |  | (7,787) |
Net deferred income tax assets | $ | 27,135 |  |  | $ | 22,196 |
Deferred income tax liabilities |  |  |
Property and equipment | $ | (6,472) |  |  | $ | (6,493) |
Goodwill | (9,132) |  |  | (7,645) |
Intangible assets | (2,822) |  |  | (3,601) |
Right-of-use asset | (8,944) |  |  | (9,841) |
Other | (2) |  |  | (122) |
Deferred income tax liabilities | (27,372) |  |  | (27,702) |
Net deferred income taxes | $ | (237) |  |  | $ | (5,506) |
Schedule of Changes in Company's Gross Unrecognized Tax Benefits, Excluding Interest and Penalties | The following table summarizes the changes in the Company’s gross unrecognized tax benefits, excluding interest and penalties (in thousands):
| For the year ended December 31,
| 2023 |  | 2022
Balance at beginning of period | $ | 258 |  |  | $ | 300 |
Additions for tax positions related to the current fiscal period | — |  |  | — |
Additions for tax positions related to prior years | — |  |  | 1 |
Reductions related to the expiration of statutes of limitations | — |  |  | (43) |
Balance at end of period | $ | 258 |  |  | $ | 258 |

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