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v3.22.2.2

Supplemental Consolidated Balance Sheet Information (Tables) | 6 Months Ended
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Jun. 30, 2022
Disclosure Text Block Supplement [Abstract] |
Schedule of accounts receivable |
(In thousands) |  | June 30, 2022 |  |  | December 31, 2021 |
Accounts receivable, gross |  | $ | 13,208 |  |  | $ | 8,637 |
Less allowance for doubtful accounts |  |  | (2,740 | ) |  |  | (1,415 | )
Accounts receivable, net |  | $ | 10,468 |  |  | $ | 7,222 |
Schedule of allowance for doubtful accounts |
(In thousands) |  | Six Months ended June 30, 2022 |  |  | Year ended December 31, 2021 |
Allowance for doubtful accounts - beginning of period |  | $ | 1,415 |  |  | $ | 54 |
Provision for doubtful accounts |  |  | 1,553 |  |  |  | 1,187 |
Other adjustments |  |  | (228 | ) |  |  | 174 |
Allowance for doubtful accounts - end of period |  | $ | 2,740 |  |  | $ | 1,415 |
Schedule of prepaid expenses and other current receivables |
(In thousands) |  | June 30, 2022 |  |  | December 31, 2021 |
Prepaid insurance |  | $ | 1,645 |  |  | $ | 492 |
Prepaid materials |  |  | 208 |  |  |  | — |
Prepaid software |  |  | 210 |  |  |  | 173 |
Prepaid expenses, other |  |  | 772 |  |  |  | 541 |
Deferred costs |  |  | — |  |  |  | 353 |
Deferred issuance costs, net |  |  | 908 |  |  |  | — |
Other note receivables (1) |  |  | 1,612 |  |  |  | 807 |
Other receivables, other |  |  | 570 |  |  |  | 86 |
Total prepaid expenses and other current assets |  | $ | 5,925 |  |  | $ | 2,452 |
(1) | Other note receivables relate to the current portion of one of its loan receivable balances related to the total turn-key solution (“TTK Solution”) program.
Schedule of property and equipment |
(In thousands) |  | June 30, 2022 |  |  | December 31, 2021 |
Computer and office equipment |  | $ | 572 |  |  | $ | 473 |
Furniture and fixtures |  |  | 505 |  |  |  | 385 |
Leasehold improvements |  |  | 1,000 |  |  |  | 841 |
Machinery and equipment |  |  | 990 |  |  |  | 898 |
Software |  |  | 308 |  |  |  | 174 |
Vehicles |  |  | 143 |  |  |  | 143 |
Research and development of laboratory equipment |  |  | 254 |  |  |  | 163 |
Leased equipment at customer |  |  | 602 |  |  |  | 619 |
Trade show assets |  |  | 80 |  |  |  | 80 |
Total property and equipment, gross |  |  | 4,454 |  |  |  | 3,776 |
Accumulated depreciation |  |  | (1,530 | ) |  |  | (780 | )
Construction in progress |  |  | 9,008 |  |  |  | 3,236 |
Total property and equipment, net |  | $ | 11,932 |  |  | $ | 6,232 |
Schedule of other non-current assets |
(In thousands) |  | June 30, 2022 |  |  | December 31, 2021 |
Deferred debt issuance costs, non-current, net |  | $ | 1,514 |  |  | $ | — |
Long-term deferred commissions expense |  |  | 1,244 |  |  |  | 1,101 |
Security deposits |  |  | 162 |  |  |  | 83 |
Total other non-current assets |  | $ | 2,920 |  |  | $ | 1,184 |
Schedule of accrued expenses and other current liabilities |
(In thousands) |  | June 30, 2022 |  |  | December 31, 2021 |
Accrued acquisition liability (1) |  | $ | 10,579 |  |  | $ | 9,198 |
Sales tax payable (2) |  |  | 5,724 |  |  |  | 5,290 |
Accrued construction costs |  |  | 5,155 |  |  |  | 8,803 |
Compensation related fees |  |  | 3,180 |  |  |  | 3,491 |
Accrued professional fees |  |  | 1,348 |  |  |  | 1,104 |
Accrued warranty costs |  |  | 579 |  |  |  | 398 |
Accrued consulting fees |  |  | 133 |  |  |  | 75 |
Accrued inventory purchases |  |  | 586 |  |  |  | 201 |
Financing lease liabilities |  |  | 166 |  |  |  | 156 |
Accrued non-income taxes |  |  | — |  |  |  | 48 |
Other current liabilities |  |  | 6 |  |  |  | — |
Total accrued expenses and other current liabilities |  | $ | 27,456 |  |  | $ | 28,764 |
(1) | Accrued acquisition liabilities include both the contingent consideration and the value of held back Common Stock associated with the 2022 acquisition of Lab Society and the 2021 acquisitions of Precision, Cascade and PurePressure.
(2) | Sales tax payable primarily represents identified sales and use tax liabilities arising from the acquisition of Precision and Cascade. These amounts are included as part of the initial purchase price allocations and are the subject matter of an indemnification claim under the Precision and Cascade acquisition agreement.
Schedule of accrued liability for estimated future warranty cost |
(In thousands) |  | Six Months ended June 30, 2022 |  |  | Year ended December 31, 2021 |
Warranty accrual – beginning of period |  | $ | 398 |  |  | $ | — |
Liabilities accrued for warranties issued during period |  |  | 181 |  |  |  | 398 |
Warranty accrual – end of period |  | $ | 579 |  |  | $ | 398 |

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