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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Components Of Provision For Income Taxes

Components of income tax expense are as follows:

(In thousands)			December 31, 2022						December 31, 2021
Current:
Federal			$	214					$	217
State			29						54
Foreign			124						109
			367						380
Deferred:
Federal			(4,096)						(2,518)
State			(1,004)						(613)
			(5,100)						(3,131)
Valuation allowance			5,100						3,131
Total income tax expense			$	367					$	380

Statutory Federal Income Tax Rate

Below is a reconciliation of the statutory federal income tax rate to the Company's effective tax rate:

			Year Ended December 31,
			2022						2021
Federal tax provision			21.0		%				21.0		%
State taxes (net of federal benefit)			4.4		%				3.8		%
Valuation allowance			(22.3)		%				(21.1)		%
Incentive stock compensation expense			(2.2)		%				(1.8)		%
Section 162(m) compensation			(1.1)		%				(3.8)		%
GILTI			(0.9)		%				(1.2)		%
Other			(0.5)		%				0.5		%
Total			(1.6)		%				(2.6)		%

Deferred Tax Assets (Liabilities)

Major components of the Company’s deferred tax assets (liabilities) are as follows:

(In thousands)			December 31, 2022						December 31, 2021
Deferred tax assets:
Loss and credit carryforwards			$	7,476					$	4,256
Stock-based compensation			2,381						1,701
Research and development capitalization			982						—
Accrued insurance deductibles			400						70
Inventory 263A adjustment			394						—
Deferred revenue			339						163
Accrued bonus			—						555
Other			553						653
Total deferred tax assets			12,525						7,398
Valuation allowance			(12,068)						(6,968)
Total deferred tax assets, net of valuation allowance			457						430
Deferred tax liabilities:
Property and equipment			(205)						(205)
Other			(252)						(225)
Total deferred tax liabilities			(457)						(430)
Net deferred tax assets			$	—					$	—

Unrecognized Tax Benefits Roll-Forward

The following is a roll-forward of the Company's total gross unrecognized tax benefits, not including interest and penalties, for the years ended December 31:

(in thousands)						Gross Unrealized Tax Benefits
						2022						2021
Beginning of year balance						$	1,313					$	1,313
Additions of tax positions related to the current year						—						—
Additions of tax positions related to the prior year						—						—
Decreases for tax positions related to prior year						—						—
End of year balance						$	1,313					$	1,313

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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