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Balance Sheet Components | 9 Months Ended
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Sep. 30, 2025
Balance Sheet Related Disclosures [Abstract] |
Balance Sheet Components | BALANCE SHEET COMPONENTS Inventories Inventories consist of finished goods and work-in-process, and are stated at the lower of standard cost (which approximates actual cost on a first-in, first-out basis) or market (net realizable value). Inventories consist of the following:
| September 30, 2025 |  | December 31, 2024
Finished goods | $ | 2,358 |  |  | $ | 2,748 |
Work-in-process | 790 |  |  | 1,462 |
Inventories | $ | 3,148 |  |  | $ | 4,210 |
Property and Equipment, Net Property and equipment, net consists of the following:
| September 30, 2025 |  | December 31, 2024
Gross property and equipment | $ | 24,862 |  |  | $ | 25,982 |
Less: accumulated depreciation and amortization | (20,642) |  |  | (19,482) |
Property and equipment, net | $ | 4,220 |  |  | $ | 6,500 |
Goodwill Goodwill resulted from the acquisition of ViXS Systems, Inc. (the "Acquisition"), in 2017, whereby we recorded goodwill of $18,407. Goodwill is not amortized; however, we review goodwill for impairment annually and whenever events or changes in circumstances indicate that the fair value of the reporting unit may be less than its carrying value. Conditions that would trigger an impairment assessment include, but are not limited to, a significant adverse change in our business climate or a current period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continued losses or adverse changes in legal factors, regulation or business environment or a sustained decrease in stock price. We perform our annual impairment assessment for goodwill on November 30 of each year. Accrued Liabilities and Current Portion of Long-Term Liabilities Accrued liabilities and current portion of long-term liabilities consist of the following:
| September 30, 2025 |  | December 31, 2024
Accrued payroll and related liabilities | $ | 3,000 |  |  | $ | 1,937 |
Operating lease liabilities, current | 1,414 |  |  | 2,036 |
Current portion of accrued liabilities for asset financings | 515 |  |  | 1,156 |
Accrued costs related to restructuring | — |  |  | 191 |
Other | 1,671 |  |  | 1,261 |
Accrued liabilities and current portion of long-term liabilities | $ | 6,600 |  |  | $ | 6,581 |
Entry Into Loan Agreement On August 25, 2025, PWSH entered into an Industrial and Commercial Bank of China Business Quick Loan Borrowing Contract with Industrial and Commercial Bank of China Limited (the “Loan Agreement”), pursuant to which PWSH may borrow up to RMB 10,000 (approximately $1,400 as of September 30, 2025). As of September 30, 2025, PWSH borrowed RMB 10,000 under the Loan Agreement, which has a maturity date of August 25, 2026.

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