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The Company and Summary of Significant Accounting Policies (Tables)

3 Months Ended

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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