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Revenue Recognition (Tables) | 6 Months Ended
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Jun. 30, 2020
Revenue From Contract With Customer [Abstract] |
Schedule of Changes in Account Balances as a Result to Adoption of ASC 606 | The following reflect the changes in account balances as a result of adoption of ASC 606:
Three months ended, June 30, 2019 (unaudited) |  |  |  |  |  |  |  |  |  |  |
|  |  | As Reported |  |  | Balances Without Adoption of Topic 606 |  |  |  | Effect of Change Higher/(Lower) |
Net revenues |  | $ | 43,747 |  | $ | 43,747 |  |  | $ | - |
Cost of revenues |  |  | 29,302 |  |  | 28,937 |  |  |  | 365 |
Gross profit |  |  | 14,445 |  |  | 14,810 |  |  |  | (365 | )
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Research and development |  |  | 7,384 |  |  | 8,233 |  |  |  | (849 | )
Sales and marketing |  |  | 4,218 |  |  | 4,218 |  |  |  | — |
General and administrative |  |  | 7,424 |  |  | 7,424 |  |  |  | — |
Total operating expenses |  |  | 19,026 |  |  | 19,875 |  |  |  | (849 | )
Loss from operations |  |  | (4,581 | ) |  | (5,065 | ) |  |  | 484 |
Interest expense |  |  | (555 | ) |  | (555 | ) |  |  | — |
Other expense, net |  |  | (6 | ) |  | (6 | ) |  |  | — |
Loss before income taxes |  |  | (5,142 | ) |  | (5,626 | ) |  |  | 484 |
Income tax expense |  |  | (457 | ) |  | (457 | ) |  |  | — |
Net loss |  | $ | (5,599 | ) | $ | (6,083 | ) |  | $ | 484 |
Net loss per share, basic and diluted |  | $ | (0.31 | ) | $ | (0.34 | ) |  | $ | 0.03 |
Weighted–average shares used in computing net loss per share, basic and diluted |  |  | 18,120,143 |  |  | 18,120,143 |  |  |  |  |
Six months ended, June 30, 2019 (unaudited) |  |  |  |  |  |  |  |  |  |  |
|  |  | As Reported |  |  | Balances Without Adoption of Topic 606 |  |  |  | Effect of Change Higher/(Lower) |
Net revenues |  | $ | 70,231 |  | $ | 70,231 |  |  | $ | - |
Cost of revenues |  |  | 46,765 |  |  | 46,042 |  |  |  | 723 |
Gross profit |  |  | 23,466 |  |  | 24,189 |  |  |  | (723 | )
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Research and development |  |  | 14,345 |  |  | 16,634 |  |  |  | (2,289 | )
Sales and marketing |  |  | 7,944 |  |  | 7,944 |  |  |  | — |
General and administrative |  |  | 9,900 |  |  | 9,900 |  |  |  | — |
Total operating expenses |  |  | 32,189 |  |  | 34,478 |  |  |  | (2,289 | )
Loss from operations |  |  | (8,723 | ) |  | (10,289 | ) |  |  | 1,566 |
Interest expense |  |  | (977 | ) |  | (977 | ) |  |  | — |
Other expense, net |  |  | (271 | ) |  | (271 | ) |  |  | — |
Loss before income taxes |  |  | (9,971 | ) |  | (11,537 | ) |  |  | 1,566 |
Income tax expense |  |  | (752 | ) |  | (752 | ) |  |  | — |
Net loss |  | $ | (10,723 | ) | $ | (12,289 | ) |  | $ | 1,566 |
Net loss per share, basic and diluted |  | $ | (0.63 | ) | $ | (0.73 | ) |  | $ | 0.10 |
Weighted–average shares used in computing net loss per share, basic and diluted |  |  | 16,950,375 |  |  | 16,950,375 |  |  |  |  |
Summary of Revenue From Customers | The following table presents our net revenue disaggregated by product category:
|  | Three Months Ended |  |  | Six Months Ended |  |  |
|  | June 30 |  |  | June 30 |  |  |  |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |  |  |  |
Smartphones |  | $ | 6,138 |  |  | $ | 19,457 |  |  | $ | 12,356 |  |  | $ | 33,869 |  |  |  |
Feature Phones |  |  | 13,835 |  |  |  | 23,068 |  |  |  | 19,736 |  |  |  | 33,399 |  |  |  |
Accessories/Other |  |  | 1,085 |  |  |  | 1,122 |  |  |  | 1,672 |  |  |  | 2,963 |  |  |  |
|  | $ | 21,058 |  |  | $ | 43,747 |  |  | $ | 33,764 |  |  | $ | 70,231 |  |  |  |
Summary of Contract Balances | The following table is a rollforward of contract balances as of June 30, 2020:
|  | Contractual |
|  | Liability |
Balance at January 1, 2020 |  | $ | 291 |
Recognition of revenue |  |  | (4 | )
Addition of revenue |  |  | 59 |
Balance at June 30, 2020 |  | $ | 346 |

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 + Details
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