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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components Of Provision For Income Taxes

Components of income tax (benefit) expense are as follows:

(In thousands)			December 31, 2023						December 31, 2022
Current:
Federal			$	(2,646)					$	214
State			29						29
Foreign			185						124
			(2,432)						367
Deferred:
Federal			(3,386)						(4,096)
State			(989)						(1,004)
			(4,375)						(5,100)
Valuation allowance			4,375						5,100
Total income tax (benefit) expense			$	(2,432)					$	367

Schedule of 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,
			2023						2022
Federal tax provision			21.0		%				21.0		%
State taxes (net of federal benefit)			4.6		%				4.4		%
Valuation allowance			(20.6)		%				(22.3)		%
Incentive stock compensation expense			(1.8)		%				(2.2)		%
Section 162(m) compensation			(1.4)		%				(1.1)		%
GILTI			(1.9)		%				(0.9)		%
Uncertain tax positions			9.8		%				(0.9)		%
Other			1.7		%				0.4		%
Total			11.4		%				(1.6)		%

Schedule of Deferred Tax Assets (Liabilities)

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

(In thousands)			December 31, 2023						December 31, 2022
Deferred tax assets:
Loss and credit carryforwards			$	8,771					$	7,476
Stock-based compensation			2,890						2,381
Research and development capitalization			2,178						982
Lease liabilities			1,276						—
Accrued insurance deductibles			798						400
Interest expense limitation			599						—
Accrued bonuses			408						—
Deferred revenue			325						339
Inventory 263A adjustment			231						394
Other			556						553
Total deferred tax assets			18,032						12,525
Valuation allowance			(16,443)						(12,068)
Total deferred tax assets, net of valuation allowance			1,589						457
Deferred tax liabilities:
Lease right-of-use assets			(1,253)						—
Property and equipment			(165)						(205)
Other			(171)						(252)
Total deferred tax liabilities			(1,589)						(457)
Net deferred tax assets			$	—					$	—

Schedule of 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
						2023						2022
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						(1,313)						—
End of year balance						$	—					$	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 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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