XML 50 R34.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of pretax loss |
Schedule of pretax loss |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
United States |  | $ | (15,682 | ) |  | $ | (19,680 | )
International |  | $ | (366 | ) |  | $ | – |
Schedule of income tax reconciliation |
Schedule of income tax reconciliation |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Computed “expected” tax expense (benefit) |  | $ | (3,370 | ) |  | $ | (4,136 | )
State taxes, net of federal benefit |  |  | (933 | ) |  |  | (1,383 | )
Non-deductible stock options |  |  | 14 |  |  |  | (3 | )
Non-deductible items |  |  | 48 |  |  |  | 154 |
Foreign tax rate differential |  |  | 22 |  |  |  | – |
True-up to tax return |  |  | 70 |  |  |  | 9 |
Change in deferred tax asset valuation allowance |  |  | 4,161 |  |  |  | 5,361 |
Total |  | $ | 12 |  |  | $ | 2 |
Schedule of deferred tax assets and liabilities |
Schedule of deferred tax assets and liabilities |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |
Stock options |  | $ | 1,115 |  |  | $ | 701 |
Deferred Revenue |  |  | 147 |  |  |  | 118 |
Capitalized R&D |  |  | 286 |  |  |  | 234 |
Change in FV of contingent consideration |  |  | – |  |  |  | 1,579 |
Patents/Intangible Assets |  |  | 1,598 |  |  |  | 113 |
Lease Liability |  |  | 297 |  |  |  | – |
Other |  |  | 287 |  |  |  | 278 |
Net operating loss carryforward |  |  | 19,035 |  |  |  | 15,372 |
Total gross deferred tax assets |  |  | 22,765 |  |  |  | 18,395 |
Less: Deferred tax asset valuation allowance |  |  | (22,500 | ) |  |  | (18,339 | )
Total net deferred tax assets |  |  | 265 |  |  |  | 56 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
ROU Asset |  |  | (283 | ) |  |  | – |
Depreciation |  |  | (1,680 | ) |  |  | (56 | )
Total deferred tax liabilities |  |  | (1,963 | ) |  |  | (56 | )
Total net deferred taxes |  | $ | (1,698 | ) |  | $ | – |

X
- References No definition available. + Details
Name: | BEEM_ScheduleOfPretaxLossTableTextBlock
Namespace Prefix: | BEEM_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration