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Basis of Presentation and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Schedule of Breakdown of Product Net Sales

The following table provides a disaggregation of product net sales for the periods presented (in thousands):

			Three months ended September 30,															Nine months ended September 30,
			2023						2022									2023						2022
Net sales:
Commercial			$	498					$	1,288								$	1,261					$	3,397
MMM products			841						476									2,063						1,908
Total net sales			$	1,339					$	1,764								$	3,324					$	5,305

Schedule of Accounts Receivable, Allowance for Credit Loss

Below is the breakout of the Company’s contract assets for such periods:

			September 30, 2023						December 31, 2022						January 01, 2022
Gross Accounts Receivable			$	920					$	471					$	1,254
Less: Allowance for Doubtful Accounts			(76)						(26)						(14)
Net Accounts Receivable			$	844					$	445					$	1,240

Schedule of Reconciliation of Basic and Diluted Income (Loss) Per Share

The following table presents a reconciliation of basic and diluted loss per share computations (in thousands):

			Three months ended September 30,												Nine months ended September 30,
			2023						2022						2023						2022
Numerator:
Net loss			$	(944)					$	(2,662)					$	(3,444)					$	(7,969)
Denominator:
Basic and diluted weighted average shares of common stock outstanding *			3,514						1,313						2,868						1,087
* Shares outstanding for prior periods have been restated for the 1-for-7 reverse stock split effective June 16, 2023.

Schedule of Warranty Activity

The following table summarizes warranty activity for the periods presented (in thousands):

			Three months ended September 30,												Nine months ended September 30,
			2023						2022						2023						2022
Balance at beginning of period			$	146					$	315					$	183					$	295
Warranty accruals for current period sales			1						(23)						3						(17)
Adjustments to existing warranty reserves			—						(57)						(39)						(29)
In kind settlements made during the period			—						7						—						(7)
Accrued warranty reserve at end of period			$	147					$	242					$	147					$	242

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Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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