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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax Expense by Jurisdiction | The components of income before income tax expense are as follows (in thousands):
| Year Ended December 31,
| 2023 |  | 2022
U.S. | $ | 15,319 |  |  | $ | 9,636 |
Foreign | 1,794 |  |  | 322 |
| $ | 17,113 |  |  | $ | 9,958 |
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, 2023 |  |  |  |  |
Federal | $ | 3,267 |  |  | $ | 7 |  |  | $ | 3,274 |
State | 664 |  |  | 72 |  |  | 736 |
Foreign | 1,126 |  |  | (31) |  |  | 1,095 |
| $ | 5,057 |  |  | $ | 48 |  |  | $ | 5,105 |
Year Ended December 31, 2022 |  |  |  |  |
Federal | $ | 1,772 |  |  | $ | 528 |  |  | $ | 2,300 |
State | 376 |  |  | 221 |  |  | 597 |
Foreign | 348 |  |  | 25 |  |  | 373 |
| $ | 2,496 |  |  | $ | 774 |  |  | $ | 3,270 |
Schedule of Tax Expense to Effective Tax Rate | Income tax expense differed from the amounts computed by applying the U.S. federal statutory tax rates applicable to the Company’s level of pretax income as a result of the following (in thousands):
| Year Ended December 31,
| 2023 |  | 2022
Federal tax at statutory rates | $ | 3,594 |  |  | $ | 2,091 |
State taxes, net of federal income tax benefit | 584 |  |  | 471 |
Change of valuation allowance | — |  |  | (34) |
Uncertain tax positions | 43 |  |  | 107 |
Foreign income taxed at different rates | 539 |  |  | (38) |
Stock-based compensation expense | 30 |  |  | 469 |
Other | 315 |  |  | 204 |
Total income tax expense | $ | 5,105 |  |  | $ | 3,270 |
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,
| 2023 |  | 2022
Deferred tax assets: |  |  |
Net operating loss and credit carryforwards | $ | 3,349 |  |  | $ | 4,935 |
Operating lease liabilities | 1,947 |  |  | 2,417 |
State income taxes | 109 |  |  | 74 |
Accruals and allowances | 391 |  |  | 627 |
Stock-based compensation | 432 |  |  | 256 |
Unrealized foreign exchange losses | 363 |  |  | 329 |
Deferred revenue | 61 |  |  | 191 |
Property, equipment and intangible assets | 156 |  |  | — |
Capital loss carryforward | 404 |  |  | 410 |
Total deferred tax assets | 7,212 |  |  | 9,239 |
Valuation allowance | (2,878) |  |  | (4,455) |
Total deferred tax assets net of valuation allowance | 4,334 |  |  | 4,784 |
Deferred tax liabilities: |  |  |
Operating lease right-of-use assets | (1,138) |  |  | (1,416) |
Property, equipment and intangible assets | — |  |  | (146) |
Total deferred tax liabilities | (1,138) |  |  | (1,562) |
Net deferred tax assets | $ | 3,196 |  |  | $ | 3,222 |
Schedule of Changes in the Deferred Tax Assets Valuation Allowance | Changes in the deferred tax assets valuation allowance for the years ended December 31, 2023 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 |  |  |  |  |  |  |
2023 | $ | 4,455 |  |  | (1,577) |  |  |  |  | $ | 2,878 |
2022 | $ | 8,717 |  |  | — |  |  | (4,262) |  |  | $ | 4,455 |
(*) Amounts not charged (credited) to expenses are charged (credited) to stockholders' equity or deferred tax assets (liabilities).
Schedule of Rollforward of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amounts of gross unrecognized tax benefits in 2022 and 2023 is as follows (in thousands):
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 |
Increase related to prior year tax positions | 7,018 |
Settlements | — |
Gross unrecognized tax benefits balance at December 31, 2023 | $ | 23,895 |

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