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REVENUE, CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables) | 9 Months Ended
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Sep. 30, 2025
Revenue from Contract with Customer [Abstract] |
SCHEDULE OF REVENUE FROM CONTRACT WITH CUSTOMERS | For the three and nine months ended September 30, 2025 and 2024, the components of revenue from contracts with customers and the related timing of revenue recognition is set forth in the table below (in thousands): SCHEDULE OF REVENUE FROM CONTRACT WITH CUSTOMERS
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Product revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Appliances |  |  | 1,405 |  |  |  | 1,583 |  |  |  | 3,805 |  |  |  | 4,498 |
Guides |  |  | 790 |  |  |  | 375 |  |  |  | 2,088 |  |  |  | 1,110 |
Total product revenue |  |  | 2,195 | (1) |  |  | 1,958 | (1) |  |  | 5,893 | (1) |  |  | 5,608 | (1)
Service revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
VIP |  |  | 82 | (2) |  |  | 926 | (2) |  |  | 435 | (2) |  |  | 3,007 | (2)
Billing intelligence services |  |  | 184 |  |  |  | 206 |  |  |  | 556 |  |  |  | 644 |
Sleep testing services |  |  | 2,560 |  |  |  | 329 |  |  |  | 3,727 |  |  |  | 954 |
Myofunctional therapy services |  |  | 205 |  |  |  | 147 |  |  |  | 516 |  |  |  | 472 |
Treatment centers |  |  | 1,321 |  |  |  | - |  |  |  | 1,563 |  |  |  | - |
Sponsorship/seminar/other |  |  | 236 |  |  |  | 294 |  |  |  | 929 |  |  |  | 648 |
Total service revenue |  |  | 4,588 |  |  |  | 1,902 |  |  |  | 7,726 |  |  |  | 5,725 |
Total revenue |  | $ | 6,783 |  |  | $ | 3,860 |  |  | $ | 13,619 |  |  | $ | 11,333 |
(1) | Product revenue from the sale of appliances, pediatric tooth positioners and Lifeline products is typically fixed at the inception of the contract and is recognized at the point in time when shipment of the related products occurs.
(2) | Service revenue from the sale of VIP enrollments, billing services and therapy is typically fixed at the inception of the contract and is recognized ratably over time as the services are performed and the performance obligations completed.
SCHEDULE OF CHANGES IN CONTRACT LIABILITIES | The key components of changes in contract liabilities related to our legacy model for the three and nine months ended September 30, 2025 and 2024 are as follows (in thousands): SCHEDULE OF CHANGES IN CONTRACT LIABILITIES
|  | 2025 |  |  | 2024 |
Beginning balance, January 1 |  | $ | 993 |  |  | $ | 2,427 |
New contracts, net of cancellations |  |  | 23 |  |  |  | 1,466 |
Revenue recognized |  |  | (422 | ) |  |  | (962 | )
Ending balance, March 31 |  | $ | 594 |  |  | $ | 2,931 |
New contracts, net of cancellations |  |  | 189 |  |  |  | 411 |
Revenue recognized |  |  | (298 | ) |  |  | (1,195 | )
Ending balance, June 30 |  | $ | 485 |  |  | $ | 2,147 |
New contracts, net of cancellations |  |  | 327 |  |  |  | 275 |
Revenue recognized |  |  | (274 | ) |  |  | (931 | )
Ending balance, September 30 |  | $ | 538 |  |  | $ | 1,491 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
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- Definition Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-40 + Details
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