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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Tax Effects of Temporary Differences and Deferred Tax Assets and Liabilities

The income tax effect of temporary differences that give rise to deferred tax assets and (liabilities) consist of the following (in thousands):

		December 31,
		2021				2020
Deferred tax assets:
Net operating loss carryforwards		$	35,186			$	22,208
Deferred compensation			1,812				899
Research and development credits			1,497				1,071
Operating lease liability			405				138
Provision for bad debt			163				75
Provision for excess and obsolete inventories			28				282
Other			104				19
Gross deferred tax assets			39,195				24,692
Less: Valuation allowance			(38,804	)			(24,543	)
Deferred tax assets, net of valuation allowance			391				149
Operating lease right-of-use assets			(391	)			(135	)
Fixed Assets			—				(14	)
Deferred tax liabilities:			(391	)			(149	)
Net deferred tax assets		$	—			$	—

Schedule of Income Tax Provision

he Company’s income tax provision for the years ended December 31, 2021 and 2020, consists of the following (in thousands):

Current

		December 31,
		2021				2020
Federal		$	—			$	6
Foreign			16				—
State			172				41
Provision (benefit) for income taxes		$	188			$	47

Summery statutory federal income tax rate

The reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows (in thousands):

		December 31,
		2021				2020
Tax at statutory federal rate			21	%			21	%
State tax, net of federal benefit			5	%			5	%
Research and development credit			1	%			1	%
Change in valuation allowance			(24	)%			(27	)%
Other			(3	)%			—
Effective tax rate			—				—

Schedule of Unrecognized Tax Benefits Roll Forward

The following table summarizes the activity related to the unrecognized tax benefits (in thousands):

		December 31,
		2021				2020
Unrecognized tax benefits at the beginning of the year		$	417			$	304
Additions based on tax positions related to the current year			163				113
Additions for tax positions of prior years			—				—
Unrecognized tax benefits at the end of the year		$	580			$	417

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