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Supplemental Condensed Consolidated Balance Sheet Information (Tables)
6 Months Ended
Jun. 30, 2022
Supplemental Condensed Consolidated Balance Sheet Information [Abstract]  
Schedule of Accounts Receivable Accounts receivable consisted of the following as of June 30, 2022 and December 31, 2021:
(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 The changes in the allowance for doubtful accounts consisted of the following:
(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 Prepaid expenses and other current receivables consisted of the following as of June 30, 2022 and December 31, 2021:
(In thousands) 

June 30,
2022

(As Restated)

   December 31,
2021
 
Prepaid insurance  $1,645   $492 
Prepaid materials   208    
 
Prepaid software   210    173 
Prepaid expenses, other   1,680    541 
Deferred costs   
    353 
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 Net Property and equipment, net consisted of the following as of June 30, 2022 and December 31, 2021:
(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 Other non-current assets consisted of the following as of June 30, 2022 and December 31, 2021:
(In thousands) 

June 30,
2022

(As Restated)

   December 31,
2021
 
Long-term deferred commissions expense  $2,758   $1,101 
Security deposits   162    83 
Total other non-current assets  $2,920   $1,184 
Schedule of Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following as of June 30, 2022 and December 31, 2021:
(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 The following table summarizes the activity related to the Company’s accrued liability for estimated future warranty costs:
(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