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Disaggregation of Revenue (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Dec. 31, 2023
Organization and Liquidity |  |
Schedule of disaggregation of revenues from contracts with customers and categorized by customer location | Disaggregation of revenues from contracts with customers is as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended March 31, 2024
​ |  | Product Revenues |  | Service Revenues |  | Total
Timing of revenue recognition | ​ | ​ |  |  | ​ |  |  | ​ |
At a point in time | ​ | $ | 2,378 | ​ | $ | — | ​ | $ | 2,378
Over time | ​ |  | — | ​ |  | 887 | ​ |  | 887
Total | ​ | $ | 2,378 | ​ | $ | 887 | ​ | $ | 3,265
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended March 31, 2023
​ |  | Product Revenues |  | Service Revenues |  | Total
Timing of revenue recognition |  | ​ |  |  | ​ |  |  | ​ |
At a point in time | ​ | $ | 599 | ​ | $ | — | ​ | $ | 599
Over time | ​ |  | — | ​ |  | 2,463 | ​ |  | 2,463
Total | ​ | $ | 599 | ​ | $ | 2,463 | ​ | $ | 3,062
​ Net revenues categorized by customer location are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended March 31,
​ |  | ​ | 2024 |  | ​ | 2023
Korea | ​ | $ | 2,000 | ​ | $ | —
Germany | ​ |  | 796 | ​ |  | —
United States | ​ |  | 389 | ​ |  | 1,968
China | ​ |  | 80 | ​ |  | 1,094
Total | ​ | $ | 3,265 | ​ | $ | 3,062
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31, 2023
(in thousands) | ​ | Product Revenues | ​ | Service Revenues | ​ | Total
Timing of revenue recognition |  | ​ |  |  | ​ |  |  | ​ |
At a point in time | ​ | $ | 10,968 | ​ | $ | — | ​ | $ | 10,968
Over time | ​ |  | — | ​ |  | 5,060 | ​ |  | 5,060
Total | ​ | $ | 10,968 | ​ | $ | 5,060 | ​ | $ | 16,028
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31, 2022
(in thousands) |  | Product Revenues |  | Service Revenues |  | Total
Timing of revenue recognition |  | ​ |  |  | ​ |  |  | ​ |
At a point in time | ​ | $ | 12,977 | ​ | $ | — | ​ | $ | 12,977
Over time | ​ |  | — | ​ |  | 3,692 | ​ |  | 3,692
Total | ​ | $ | 12,977 | ​ | $ | 3,692 | ​ | $ | 16,669
Net revenues categorized by customer location are as follows for the years ended December 31:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Revenues from external customers
(in thousands) | ​ | 2023 | ​ | 2022
United States |  | $ | 5,056 |  | $ | 4,379
China | ​ |  | 4,745 | ​ |  | 5,608
Korea | ​ |  | 4,260 | ​ |  | 1,360
Germany | ​ |  | 1,422 | ​ |  | —
Taiwan | ​ |  | 543 | ​ |  | 4,639
Other | ​ |  | 2 | ​ |  | 25
Singapore | ​ |  | — | ​ |  | 658
Total | ​ | $ | 16,028 | ​ | $ | 16,669
Schedule of contract assets and liabilities and net revenues recognized in relation to contract liabilities | Details of contract assets and liabilities is as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, 2024 |  | December 31, 2023
Contract assets | ​ | $ | 4,313 | ​ | $ | 3,439
Assets recognized for costs incurred to fulfill a contract (*) | ​ |  | 13 | ​ |  | 12
Contract liabilities | ​ |  | 35 | ​ |  | 48
(*) | The balances are included in prepaid expenses and other current assets in the accompanying condensed consolidated balance sheets.
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) | ​ | December 31, 2023 | ​ | December 31, 2022
Contract assets | ​ | $ | 3,439 | ​ | $ | 886
Assets recognized for costs incurred to fulfill a contract (*) | ​ |  | 12 | ​ |  | 39
Contract liabilities | ​ |  | 48 | ​ |  | 651
(*)- The balances are included in prepaid expenses and other current assets in the accompanying consolidated balance sheets.
Schedule of net revenues and gross accounts receivable concentration | Net revenues recognized in relation to contract liabilities are as follows as of the periods indicated (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, 2024 |  | March 31, 2023
Net revenues recognized that were included in the contract liabilities balance at the beginning of the period | ​ | $ | 12 | ​ | $ | 650
​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) |  | December 31, 2023 |  | December 31, 2022
Net revenues recognized that were included in the contract liabilities balance at the beginning of the year | ​ | $ | 651 | ​ | $ | 766
Details of external customers, who contribute more than 10% of the Company’s net revenues and gross accounts receivable as of December 31, 2023 and 2022, are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Net Revenues | ​ | Accounts Receivable
(in thousands) | ​ | 2023 | ​ | 2022 | ​ | 2023 | ​ | 2022
Customer A |  | $ | * |  | $ | 4,639 |  | $ | * |  | $ | 1,228
Customer B | ​ |  | 3,031 | ​ |  | 2,979 | ​ |  | 1,755 | ​ |  | 590
Customer C | ​ |  | * | ​ |  | 1,712 | ​ |  | * | ​ |  | 1,400
Customer D | ​ |  | * | ​ |  | 1,670 | ​ |  | 661 | ​ |  | 687
Customer E | ​ |  | * | ​ |  | * | ​ |  | * | ​ |  | 610
Customer F | ​ |  | * | ​ |  | * | ​ |  | 1,250 | ​ |  | *
Customer G | ​ |  | 3,000 | ​ |  | * | ​ |  | * | ​ |  | *
Customer H | ​ |  | * | ​ |  | * | ​ |  | 938 | ​ |  | *
*Less than 10%
Schedule of changes in provisions for product warranties |  | Details and changes in provisions for product warranties for the years ended December 31, 2023 and 2022, are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) |  | 2023 |  | 2022
Beginning balance | ​ | $ | 64 | ​ | $ | 106
Provision | ​ |  | 18 | ​ |  | —
Adjustment to prior provisions | ​ |  | (27) | ​ |  | (42)
Ending balance | ​ | $ | 55 | ​ | $ | 64
Schedule of foreign currency exchange gains and losses |  |
​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) |  | 2023 |  | 2022
Foreign currency gain, net | ​ | $ | 265 | ​ | $ | 181

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