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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Income (Loss) before Income Tax Expense by Jurisdiction | The components of income (loss) before income tax expense are as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021
U.S. | $ | 9,636 |  |  | $ | 3,723 |
Foreign | 322 |  |  | (1,030) |
| $ | 9,958 |  |  | $ | 2,693 |
Schedule of Income Tax Expense | The deferred tax provision results from changes in the Company’s deferred tax assets (future deductible amounts) and tax liabilities (future taxable amounts), which are presented in the table below:
| Current |  | Deferred |  | Total
| (In thousands)
Year Ended December 31, 2022 |  |  |  |  |
Federal | $ | 1,772 |  |  | $ | 528 |  |  | $ | 2,300 |
State | 376 |  |  | 221 |  |  | 597 |
Foreign | 348 |  |  | 25 |  |  | 373 |
| $ | 2,496 |  |  | $ | 774 |  |  | $ | 3,270 |
Year Ended December 31, 2021 |  |  |  |  |
Federal | $ | 593 |  |  | $ | 493 |  |  | $ | 1,086 |
State | 197 |  |  | 219 |  |  | 416 |
Foreign | 183 |  |  | 93 |  |  | 276 |
| $ | 973 |  |  | $ | 805 |  |  | $ | 1,778 |
Schedule of Tax Expense to Effective Tax Rate | Income tax expense differed from the amounts computed by applying the U.S. federal statutory tax rate applicable to the Company’s level of pretax income as a result of the following (in thousands):
| Year Ended December 31,
| 2022 |  | 2021
Federal tax at statutory rates | $ | 2,091 |  |  | $ | 566 |
State taxes, net of federal income tax benefit | 471 |  |  | 297 |
Change of valuation allowance | (34) |  |  | 7 |
Uncertain tax positions | 107 |  |  | 458 |
Foreign income taxed at different rates | (38) |  |  | 66 |
Foreign tax credit | — |  |  | (270) |
PPP loan forgiveness | — |  |  | (768) |
Stock-based compensation expenses | 469 |  |  | 1,417 |
Other | 204 |  |  | 5 |
Total income tax expense | $ | 3,270 |  |  | $ | 1,778 |
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of the Company’s deferred tax assets and liabilities are as follows (in thousands):
| December 31,
| 2022 |  | 2021
Deferred tax assets: |  |  |
Net operating loss and credit carryforward | $ | 4,935 |  |  | $ | 9,175 |
Operating lease liabilities | 2,417 |  |  | 2,797 |
State income taxes | 74 |  |  | — |
Accruals and allowances | 627 |  |  | 1,461 |
Stock-based compensation | 256 |  |  | 545 |
Unrealized foreign exchange losses | 329 |  |  | 273 |
Deferred revenue | 191 |  |  | 70 |
Capital loss carryforward | 410 |  |  | 410 |
Total deferred tax assets | 9,239 |  |  | 14,731 |
Valuation allowance | (4,455) |  |  | (8,717) |
Total deferred tax assets net of valuation allowance | 4,784 |  |  | 6,014 |
Deferred tax liabilities: |  |  |
Operating lease right-of-use assets | (1,416) |  |  | (1,600) |
Property, equipment and intangible assets | (146) |  |  | (465) |
Total deferred tax liabilities | (1,562) |  |  | (2,065) |
Net deferred tax assets | $ | 3,222 |  |  | $ | 3,949 |
Schedule of Changes in the Deferred Tax Assets Valuation Allowance | Changes in the deferred tax assets valuation allowance for the years ended December 31, 2021 and 2022 are as follows (in thousands):
| Balance at the beginning of the year |  | Charged (Credited) to expenses |  | Charged (Credited) to other account (*) |  | Balance at end of year
Deferred tax assets valuation allowance |  |  |  |  |  |  |
2021 | $ | 10,145 |  |  | — |  |  | (1,428) |  |  | $ | 8,717 |
2022 | $ | 8,717 |  |  | — |  |  | (4,262) |  |  | $ | 4,455 |
(*) Amounts not charged (credited) to expenses are charged (credited) to stockholder's equity or deferred tax assets (liabilities).
Schedule of Rollforward of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of gross unrecognized tax benefits in 2021 and 2022 is as follows (in thousands):
Gross unrecognized tax benefits balance at January 1, 2021 | $ | 774 |
Increase related to current year tax positions | 270 |
Settlements | — |
Gross unrecognized tax benefits balance at December 31, 2021 | 1,044 |
Increase related to current year tax positions | 15,833 |
Settlements | — |
Gross unrecognized tax benefits balance at December 31, 2022 | $ | 16,877 |

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