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Commitments, Contingencies and Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Future Minimum Payments on Other Contractual Obligations

Future minimum payments on the Company's other contractual obligations are approximately as follows:

(In Thousands)
2025		$	4,164
2026			4,065
2027			1,383
2028			—
2029 and thereafter			—
Total minimum payments		$	9,612

Loss from Continuing Operations Before Provision for Income Taxes

The components of the loss before income tax expense consisted of the following:

		Year Ended December 31,
(In Thousands)		2024				2023
United States		$	(4,565	)		$	(9,829	)
Foreign			(2	)			13
Loss before income tax expense		$	(4,567	)		$	(9,816	)

Provision for Income Taxes

Income tax expense consisted of the following:

		Year Ended December 31,
(In Thousands)		2024				2023
Current federal provision
State		$	49			$	78
Foreign			—				—
Deferred provision (benefit)
Federal			160				25
State			171				(9	)
Total income tax expense		$	380			$	94

Computation of Income Tax Expense (Benefit) from Continuing Operations Using Federal Statutory Rate

The Company's income tax expense differed from the amounts computed by applying the U.S. federal statutory rate to the loss before provision for income taxes as a result of the following:

		Year Ended December 31,
(In Thousands)		2024				2023
Income tax benefit at U.S. statutory rate		$	(959	)		$	(2,061	)
State taxes, net of valuation allowance			(129	)			(339	)
Foreign taxes			92				3
Non-deductible items			13				(29	)
Stock-based compensation (1)			145				101
Valuation allowance			491				2,307
Tax credits			(474	)			(282	)
Goodwill tax basis difference			1,201				394
Total income tax expense		$	380			$	94

(1)Includes non-deductible stock-based compensation and excess tax benefits and shortfalls from stock-based compensation

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities are presented below and reflect the 21% U.S. federal statutory rate for the years ended December 31, 2024 and 2023:

		As of December 31, 2024
(In Thousands)		2024				2023
Deferred tax assets:
Accrued liabilities not currently deductible		$	357			$	559
Intangible assets-excess of financial statement over tax amortization			3,276				2,096
Stock-based compensation			941				741
Federal net operating and capital losses			42,283				42,774
Research & experimental tax and other credit carryforwards			6,198				5,612
Lease liability			307				416
Capitalized research and development			2,170				1,764
Other			274				337
Gross deferred tax assets		$	55,806			$	54,299
Valuation allowance			(54,597	)			(54,105	)
Net deferred tax assets		$	1,209			$	194
Deferred tax liabilities:
Fixed assets		$	(295	)		$	—
Intangible assets-excess of tax over financial statement amortization			(1,433	)			—
Right-of-use lease asset			—				(404	)
Other			(60	)			(39	)
Net deferred tax liabilities		$	(579	)			(249	)

Summary of Activity Related to Tax Contingencies Recorded As an Offset to Deferred Tax Assets

The following table summarizes activity related to tax contingencies, which are recorded as an offset to deferred tax assets:

(In Thousands)
Gross tax contingencies—January 1, 2023		$	1,384
Gross increases to current period tax positions			25
Gross tax contingencies—December 31, 2023		$	1,409
Gross increases to current period tax positions			60
Gross tax contingencies—December 31, 2024		$	1,469

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