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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision (Benefit)

The income tax expense (benefit) is as follows (in thousands):

		For the Years Ended December 31,
		2024				2023
Current:
U.S. federal		$	—			$	—
State and local			30				16
Foreign			(193	)			100
Total current income tax (benefit) expense			(163	)			116
Deferred:
U.S. federal			9				9
State and local			2				3
Total deferred income tax expense			11				12
Income tax (benefit) expense		$	(152	)		$	128

Schedule of components of the pretax loss from operation

The components of the pretax loss from operations for the years ended December 31 are as follows (in thousands):

		For the Years Ended December 31,
		2024				2023
U.S. Domestic		$	8,761			$	12,235
Foreign			79				65
Pretax loss from operations		$	8,840			$	12,300

Schedule of Reconciliation of Income Tax Provision to Statutory Federal Income Tax Rate

Reconciliations of the total income tax provision tax rate to the statutory federal income tax rate of 21% for the years ended December 31, 2024 and 2023, respectively, are as follows (in thousands):

		For the Years Ended December 31,
		2024				2023
Income taxes at statutory rates		$	(1,856	)		$	(2,583	)
State income tax, net of federal benefit			32				23
Permanent items			106				40
Equity based compensation			259				386
Federal research credits			(347	)			(122	)
Federal return to provision			35				(10	)
Foreign taxes			(194	)			100
Other			98				17
Change in federal valuation allowance			1,715				2,277
Income tax (benefit) expense		$	(152	)		$	128

Deferred Income Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows (in thousands):

		As of December 31,
		2024				2023
Deferred tax assets:
Net operating loss carryforwards		$	5,094			$	5,846
Research and AMT credits			4,427				3,937
Stock based compensation			2,080				1,831
Lease liability			954				383
Section 174 R&D Capitalization			5,527				4,159
Accrued and other			908				760
Deferred tax assets			18,990				16,916
Less valuation allowance			(16,696	)			(14,578	)
Deferred tax assets, net of allowance			2,294				2,338
Deferred tax liabilities:
Fixed assets			(411	)			(501	)
Goodwill			(518	)			(468	)
Right-of-use asset			(953	)			(340	)
Intangible asset			(575	)			(1,180	)
Deferred tax liabilities			(2,457	)			(2,489	)
Total deferred tax liabilities		$	(163	)		$	(151	)

Summary of Reconciliation of Unrecognized Tax Benefit Activity

The following table summarizes the reconciliation of the unrecognized tax benefits activity during the years ended December 31 (in thousands):

		2024				2023
Beginning unrecognized tax benefits		$	1,354			$	1,305
Gross increases - tax positions in prior period			—				(65	)
Gross decreases – tax positions in prior period			(175	)			—
Gross increases - current year tax positions			135				114
Purchase accounting			—				—
Ending unrecognized tax benefits		$	1,314			$	1,354

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