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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Taxes

Schedule of components of earnings before income taxes

​

​	​	​	​	​	​	​
​	​	Year Ended December 31,
​		2024			2023
​	​	(in thousands)
Income (loss) before income taxes:	​	​	​	​	​	​
Domestic	​	$	(2,043)	​	$	(846)
Foreign	​		86	​		571
​	​	$	(1,957)	​	$	(275)

Schedule of income tax provision

​

​	​	​	​	​	​	​
​	​	Year Ended December 31,
​		2024			2023
​	​	(in thousands)
Income tax provision (benefit):	​	​	​	​	​	​
Current		​			​
Federal	​	$	9	​	$	27
State	​		1	​		10
Foreign	​		187	​		154
Total current	​		197	​		191
Deferred:	​		​	​		​
Federal	​		—	​		—
State	​		—	​		—
Foreign	​		(170)	​		(83)
Total deferred	​		(170)	​		(83)
Total income tax provision	​	$	27	​	$	108

Schedule of reconciliation of the income tax provision (benefit) by applying the statutory United States federal income tax rate to income (loss) before income taxes

​

​	​	​	​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31,
​	​	2024				​	2023
​		$			%		$			%
​	​	(in thousands, except percentages)
Federal income tax provision (benefit) at statutory rate	​	$	(411)	​	21.0	%	$	(57)	​	21.0	%
State tax expense net of federal tax benefit	​		(131)	​	6.7	%		(54)	​	19.6	​
Foreign taxes	​		3	​	(0.2)	%		23	​	(8.4)	​
Other	​		(8)	​	0.5	%		49	​	(17.8)	​
Change in valuation allowance	​		574	​	(29.3)	​		147	​	(53.4)	​
Income tax provision	​	$	27	​	(1.4)	%	$	108	​	(39.3)	%

Schedule of significant deferred tax assets and liabilities

​

​	​	​	​	​	​	​
​	​	December 31,		​	December 31,
​		2024			2023
​	​	(in thousands)
Deferred taxes, net	​	​	​	​	​	​
Net operating loss carryforward	​	$	696	​	$	235
Accruals	​		41	​		52
Reserves	​		147	​		150
Property, plant and equipment, and intangible assets	​		288	​		194
Stock-based compensation expense	​		90	​		85
Other	​		34	​		7
Total deferred tax assets	​		1,296	​		723
Valuation allowance	​		(1,214)	​		(640)
Net deferred tax assets	​	$	82	​	$	83
​	​	​	​	​	​	​
Property, plant and equipment, and intangible assets	​		(456)	​		(626)
Net deferred tax liabilities	​	$	(456)	​	$	(626)

Schedule of net operating losses ("NOLs")

​

​	​	​	​	​	​	​
​	​	December 31,		​	December 31,
​		2024			2023
​	​	(in millions)
Net operating losses	​	​	​	​	​	​
Federal	​	$	—	​	$	0.5
State	​		3.6	​		1.9
Foreign	​		2.1	​		—
​	​	$	5.7	​	$	2.4

Schedule of roll-forward of the NOLs

​

​	​	​	​	​	​	​
​	​	Year Ended December 31,
​		2024			2023
​	​	(in millions)
Net operating losses	​	​	​	​	​	​
Balance at January 1,	​	$	2.4	​	$	1.9
NOL generated (utilized)	​		—	​		0.5
NOL expired unused	​		—	​		—
Other, including changes in foreign currency exchange rates	​		3.3	​		—
Balance at December 31,	​	$	5.7	​	$	2.4

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

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