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REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Tables) | 9 Months Ended
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Sep. 30, 2022
Accounting Changes and Error Corrections [Abstract] |
The following tables reconcile the balances as previously reported in the Quarterly Reports on Form 10-Q as of and for the three months ended March 31, 2022 and as of and for the three and six months ended June 30, 2022 to the as revised balances: | The following tables reconcile the balances as previously reported in the Quarterly Reports on Form 10-Q as of and for the three months ended March 31, 2022 and as of and for the three and six months ended June 30, 2022 to the as revised balances:
|  | For The Three Months Ended |
|  | March 31, 2022 |
Condensed Consolidated Statements of Operations (Unaudited) |  | As Reported |  |  | Adjustment |  |  | As Revised |
Revenues |  | $ | 6,036 |  |  | $ | 326 |  |  | $ | 6,362 |
Cost of goods sold |  | $ | 5,161 |  |  | $ | 278 |  |  | $ | 5,439 |
Gross profit |  | $ | 875 |  |  | $ | 48 |  |  | $ | 923 |
Net loss |  | $ | (788 | ) |  | $ | 48 |  |  | $ | (740 | )
Loss per share - basic and diluted |  | $ | (0.08 | ) |  |  | — |  |  | $ | (0.08 | )
Weighted average common shares outstanding - basic and diluted |  |  | 9,641 |  |  |  | — |  |  |  | 9,641 |
|  | For The Three Months Ended |
|  | June 30, 2022 |
Condensed Consolidated Statements of Operations (Unaudited) |  | As Reported |  |  | Adjustment |  |  | As Revised |
Revenues |  | $ | 4,289 |  |  | $ | 574 |  |  | $ | 4,863 |
Cost of goods sold |  | $ | 4,208 |  |  | $ | 592 |  |  | $ | 4,800 |
Gross profit |  | $ | 81 |  |  | $ | (19 | ) |  | $ | 62 |
Net loss |  | $ | (2,517 | ) |  | $ | (19 | ) |  | $ | (2,536 | )
Loss per share - basic and diluted |  | $ | (0.26 | ) |  |  | — |  |  | $ | (0.26 | )
Weighted average common shares outstanding - basic and diluted |  |  | 9,728 |  |  |  | — |  |  |  | 9,728 |
|  | For The Six Months Ended |
|  | June 30, 2022 |
Condensed Consolidated Statements of Operations (Unaudited) |  | As Reported |  |  | Adjustment |  |  | As Revised |
Revenues |  | $ | 10,325 |  |  | $ | 900 |  |  | $ | 11,225 |
Cost of goods sold |  | $ | 9,369 |  |  | $ | 870 |  |  | $ | 10,239 |
Gross profit |  | $ | 956 |  |  | $ | 30 |  |  | $ | 986 |
Net loss |  | $ | (3,305 | ) |  | $ | 30 |  |  | $ | (3,275 | )
Loss per share - basic and diluted |  | $ | (0.34 | ) |  |  | — |  |  | $ | (0.34 | )
Weighted average common shares outstanding - basic and diluted |  |  | 9,685 |  |  |  | — |  |  |  | 9,685 |
|  | March 31, 2022 |
Condensed Consolidated Balance Sheet (Unaudited) |  | As Reported |  |  | Adjustment |  |  | As Revised |
Total current assets |  | $ | 32,162 |  |  | $ | (278 | ) |  | $ | 31,884 |
Total assets |  |  | 34,983 |  |  |  | (278 | ) |  |  | 34,705 |
Total current liabilities |  |  | 14,719 |  |  |  | (326 | ) |  |  | 14,393 |
Total liabilities |  |  | 16,145 |  |  |  | (326 | ) |  |  | 15,819 |
Total stockholders’ equity |  |  | 18,838 |  |  |  | 48 |  |  |  | 18,886 |
|  | June 30, 2022 |
Condensed Consolidated Balance Sheet (Unaudited) |  | As Reported |  |  | Adjustment |  |  | As Revised |
Total current assets |  | $ | 31,080 |  |  | $ | (870 | ) |  | $ | 30,210 |
Total assets |  |  | 34,116 |  |  |  | (870 | ) |  |  | 33,246 |
Total current liabilities |  |  | 15,696 |  |  |  | (900 | ) |  |  | 14,796 |
Total liabilities |  |  | 17,136 |  |  |  | (900 | ) |  |  | 16,236 |
Total stockholders’ equity |  |  | 16,980 |  |  |  | 30 |  |  |  | 17,010 |
|  | For The Three Months Ended |
|  | March 31, 2022 |
Cash Flows From Operating Activities (Unaudited) |  | As Reported |  |  | Adjustment |  |  | As Revised |
Net loss |  | $ | (788 | ) |  | $ | 48 |  |  | $ | (740 | )
Changes in current operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Inventories |  |  | (2,805 | ) |  |  | 278 |  |  |  | (2,527 | )
Deferred revenue |  |  | 4,895 |  |  |  | (326 | ) |  |  | 4,569 |
Net cash provided by operating activities |  |  | 2,087 |  |  |  | — |  |  |  | 2,087 |
|  | For The Six Months Ended |
|  | June 30, 2022 |
Cash Flows From Operating Activities (Unaudited) |  | As Reported |  |  | Adjustment |  |  | As Revised |
Net loss |  | $ | (3,305 | ) |  | $ | 30 |  |  | $ | (3,275 | )
Changes in current operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Inventories |  |  | (4,857 | ) |  |  | 870 |  |  |  | (3,987 | )
Deferred revenue |  |  | 6,866 |  |  |  | (900 | ) |  |  | 5,966 |
Net cash used in operating activities |  |  | (1,621 | ) |  |  | — |  |  |  | (1,621 | )
|  | For The Three Months Ended |
|  | March 31, 2022 |
Consolidated Statement of Stockholders’ Equity (Unaudited) |  | As Reported |  |  | Adjustment |  |  | As Revised |
Accumulated deficit |  | $ | (13,100 | ) |  | $ | 48 |  |  | $ | (13,052 | )
Total stockholders’ equity |  |  | 18,838 |  |  |  | 48 |  |  |  | 18,886 |
|  | For The Six Months Ended |
|  | June 30, 2022 |
Consolidated Statement of Stockholders’ Equity (Unaudited) |  | As Reported |  |  | Adjustment |  |  | As Revised |
Accumulated deficit |  | $ | (15,617 | ) |  | $ | 30 |  |  | $ | (15,587 | )
Total stockholders’ equity |  |  | 16,980 |  |  |  | 30 |  |  |  | 17,010 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794 + Details
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