XML 39 R28.htm IDEA: XBRL DOCUMENT
v3.24.1

Basis of Presentation and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Accounting Policies [Abstract] |
Schedule of Accounts Receivable, Allowance for Credit Loss | Below is the breakout of the Company’s contract assets for such periods:
| December 31, 2023 |  | December 31, 2022 |  | January 01, 2022
Accounts Receivable | $ | 1,590 |  |  | $ | 471 |  |  | $ | 1,254 |
Less: Reserve for Credit Losses/Allowance for Doubtful Accounts | (20) |  |  | (26) |  |  | (14) |
Net Accounts Receivable | $ | 1,570 |  |  | $ | 445 |  |  | $ | 1,240 |
Activity related to our reserve for credit losses was as follows (in thousands):
Allowance for doubtful accounts as of December 31, 2022 | $ | (26) |  |
Cumulative effect of the implementation of ASC 326 | (2) |  |
Reserve for credit losses as of December 31, 2023 | (4) |  |
Prior year reclassification of sales returns out of allowance for doubtful accounts | 12 |  |
Allowance for doubtful accounts as of December 31, 2023 | $ | (20) |  |
Schedule of Earnings Per Share, Basic and Diluted | The following table presents a reconciliation of basic and diluted loss per share computations (in thousands, except per share amounts):
| For the years ended December 31,
| 2023 |  | 2022 |  |
Numerator: |  |  |  |  |
Net loss | $ | (4,293) |  |  | $ | (10,279) |  |  |
Denominator: |  |  |  |  |
Basic and diluted weighted average common shares outstanding* | 3,241 |  |  | 1,158 |  |  |
* 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):
| At December 31,
| 2023 |  | 2022
Balance at the beginning of the year | $ | 183 |  |  | $ | 295 |
Accruals for warranties issued | 10 |  |  | 24 |
Adjustments to existing warranties | (43) |  |  | (136) |
Accrued warranty reserve at the end of the year | $ | 150 |  |  | $ | 183 |

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

X
- Definition 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 + Details
Name: | us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 460 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482425/460-10-50-8 + Details
Name: | us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration