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v3.23.1

The Company and Summary of Significant Accounting Policies (Tables) | 3 Months Ended
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Mar. 31, 2023
The Company and Summary of Significant Accounting Policies |
Schedule of potentially dilutive securities that were excluded from the computation of diluted net loss per share | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, |  | March 31,
​ | ​ | 2023 | ​ | 2022
Series A Preferred Stock (convertible to Class B Common Stock) | ​ | ​ | 1,418,381 | ​ | ​ | 4,308,812
Series B Preferred Stock (convertible to Class B Common Stock) | ​ | ​ | 3,498,859 | ​ | ​ | 3,557,371
Series m Preferred Stock (convertible to Class A Common Stock) | ​ | ​ | 1,808,498 | ​ | ​ | 2,037,910
Series m-2 Preferred Stock (convertible to Class B Common Stock) | ​ | ​ | 160,000 | ​ | ​ | 826,666
Series S Preferred Stock (convertible to Class A Common Stock) | ​ | ​ | 2,693,500 | ​ | ​ | 2,855,743
Warrants to purchase Class A Common Stock | ​ | ​ | 1,138,446 | ​ | ​ | —
Warrants to purchase Series m-3 Preferred Stock | ​ | ​ | 1,432,786 | ​ | ​ | 1,432,786
Warrants to purchase Series s Preferred Stock | ​ | ​ | 4,441,814 | ​ | ​ | 4,441,814
2022 Convertible Notes | ​ | ​ | 5,191,966 | ​ | ​ | —
Stock options | ​ | ​ | 9,053,683 | ​ | ​ | 8,493,831
Total potentially dilutive shares | ​ | ​ | 30,837,933 | ​ | ​ | 27,954,933
​
Schedule of Inventory | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, | ​ | December 31,
​ | ​ | 2023 |  | 2022
Raw materials | ​ | $ | 2,235 | ​ | $ | 2,032
Work in process | ​ |  | — | ​ |  | —
Finished goods | ​ |  | 463 | ​ |  | 528
​ | ​ | $ | 2,698 | ​ | $ | 2,560
​
Schedule of ASRs, net and components of the Finished ASRs, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, |  | December 31,
​ | ​ | 2023 | ​ | 2022
Raw materials | ​ | $ | 2,157 | ​ | $ | 2,732
ASRs in progress | ​ | ​ | 990 | ​ | ​ | 773
Finished ASRs | ​ | ​ | 10,884 | ​ | ​ | 10,198
​ | ​ | ​ | 14,031 | ​ | ​ | 13,703
Accumulated depreciation on Finished ASRs | ​ | ​ | (8,227) | ​ | ​ | (7,853)
​ | ​ | ​ | ​ | ​ | ​ | ​
ASRs, net | ​ | $ | 5,804 | ​ | $ | 5,850
​ The components of the Finished ASRs, net are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​ | December 31,
​ | ​ | 2023 | ​ | 2022
ASRs on lease or available for lease |  | $ | 9,595 |  | $ | 9,002
Demonstration ASRs | ​ | ​ | 648 | ​ | ​ | 622
Research and development ASRs | ​ | ​ | 194 | ​ | ​ | 194
Docking stations | ​ | ​ | 447 | ​ | ​ | 380
​ | ​ | ​ | 10,884 | ​ | ​ | 10,198
Less: accumulated depreciation | ​ | ​ | (8,227) | ​ | ​ | (7,853)
Finished ASRs, net | ​ | $ | 2,657 | ​ | $ | 2,345
​
Schedule of intangible assets | The gross carrying amounts and accumulated amortization of the intangible assets with determinable lives are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | March 31, 2023
​ | ​ | Amortization | ​ | Gross | ​ | ​ | ​ |  | ​ | ​
​ | ​ | Period | ​ | carrying | ​ | Accumulated | ​ | Carrying
Intangible assets with determinable lives |  | (years) |  | amount |  | amortization |  | amount, net
Developed technology | ​ | 5 | ​ | $ | 990 | ​ | $ | (91) | ​ | $ | 899
Customer relationships | ​ | 8 | ​ | ​ | 950 | ​ |  | (55) | ​ |  | 895
Trademark | ​ | 1 | ​ | ​ | 230 | ​ |  | (105) | ​ |  | 125
Total | ​ | ​ | ​ | $ | 2,170 | ​ | $ | (251) | ​ | $ | 1,919
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | December 31, 2022
​ | ​ | Amortization | ​ | Gross | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Period | ​ | carrying | ​ | Accumulated | ​ | Carrying
Intangible assets with determinable lives | ​ | (years) | ​ | amount |  | amortization |  | amount, net
Developed technology |  | 5 | ​ | $ | 990 | ​ | $ | (41) | ​ | $ | 949
Customer relationships |  | 8 | ​ |  | 950 | ​ |  | (25) | ​ |  | 925
Trademark |  | 1 | ​ |  | 230 | ​ |  | (48) | ​ |  | 182
Total | ​ | ​ | ​ | $ | 2,170 | ​ | $ | (114) | ​ | $ | 2,056
​
Schedule of future intangible assets amortization expense | As of March 31, 2023, future intangible assets amortization expense for each of the next five years and thereafter is as follows (in thousands):
​ | ​ | ​ | ​
Year ending December 31, |  | Amount
2023 | ​ | $ | 362
2024 | ​ | ​ | 317
2025 | ​ | ​ | 317
2026 | ​ | ​ | 317
2027 | ​ | ​ | 275
Thereafter | ​ | ​ | 331
Total | ​ | $ | 1,919
​
Schedule of components of Other Current Liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, |  | December 31,
​ | ​ | 2023 | ​ | 2022
Sales tax | ​ | $ | 463 | ​ | $ | 419
Customer and vendor deposits | ​ |  | 406 | ​ |  | 50
Warranty liability | ​ |  | 109 | ​ |  | 145
Lease liability – short term | ​ |  | 88 | ​ |  | 92
Other | ​ | ​ | 357 | ​ | ​ | 357
​ | ​ | $ | 1,423 | ​ | $ | 1,063
​
Schedule of change in the warranty liability | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31,
​ | ​ | 2023 | ​ | 2022
Balance January 1, | ​ | $ | 145 | ​ | $ | —
Provision for warranties issued during the quarter | ​ |  | — | ​ |  | —
Warranty services provided | ​ | ​ | (36) | ​ | ​ | —
​ | ​ | $ | 109 | ​ | $ | —
​
Schedule of components of Accrued Expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, |  | December 31,
​ | ​ | 2023 | ​ | 2022
Bonuses earned during 2022 | ​ | $ | 961 | ​ | $ | 961
Payroll and payroll taxes | ​ |  | 311 | ​ |  | 696
Legal, consulting, and financial services | ​ |  | 344 | ​ |  | 542
Other | ​ |  | 227 | ​ |  | 204
​ | ​ | $ | 1,843 | ​ | $ | 2,403
​

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