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Fair Value of Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2024

Fair Value, Option, Quantitative Disclosures [Line Items]

Schedule of company's assets that are measured at fair value on a recurring basis

The following fair value hierarchy table presents information about the Company’s assets and liabilities measured at fair value on a recurring basis:

		Fair value measurement at reporting date using
(in thousands)		(Level 1)				(Level 2)				(Level 3)
March 31, 2024
Assets:
Cash equivalents:
Money market accounts		$	3,852			$	—			$	—
Marketable securities:
Corporate bonds		$	—			$	10,948			$	—
U.S. agency securities		$	—			$	1,972			$	—
Liabilities:
Contingent shares liability from fSight acquisition		$	92			$	—			$	—
December 31, 2023 (audited)
Assets:
Cash equivalents:
Money market accounts		$	1,646			$	—			$	—
Marketable securities:
Corporate bonds		$	—			$	19,489			$	—
U.S. agency securities		$	—			$	9,294			$	—
Liabilities:
Contingent shares liability from fSight acquisition		$	527			$	—			$	—

Schedule of changes in fair value of the company's marketable securities

The following tables are a summary of the changes in fair value of the Company’s marketable securities as of March 31, 2024 and December 31, 2023, respectively:

		As of March 31, 2024
(in thousands)		Amortized cost				Unrealized gain				Unrealized loss				Fair value
Available-for-sale marketable securities:
Current assets
Corporate bonds		$	10,990			$	—			$	(43	)		$	10,947
U.S. agency securities			1,977				—				(4	)			1,973
Total available-for-sale marketable securities		$	12,967			$	—			$	(47	)		$	12,920

		As of December 31, 2023
(in thousands)		Amortized cost				Unrealized gain				Unrealized loss				Fair value
Available-for-sale marketable securities:
Current assets
Corporate bonds		$	17,561			$	2			$	(52	)		$	17,511
U.S. agency securities			9,300				2			$	(7	)			9,295
Total			26,861				4				(59	)			26,806
Long-term assets
Corporate bonds			1,981				3				(7	)			1,977
Total			1,981				3				(7	)			1,977
Total available-for-sale marketable securities		$	28,842			$	7			$	(66	)		$	28,783

X

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

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-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
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-Paragraph 2
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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-30

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
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-Paragraph 32
-Publisher FASB
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Tabular disclosure of marketable securities. This may consist of investments in certain debt and equity securities, short-term investments and other assets.

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