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REVENUE, CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables)

9 Months Ended

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

X

- 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

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- References

No definition available.

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X

- 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

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