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INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF PRETAX INCOME (LOSS)

Pretax income (loss) resulting from domestic and foreign operations is as follows (in thousands):

			2025						2024
United States			$	(22,061)					$	(19,382)
United Kingdom			(5,400)						(11,185)
Other Foreign Jurisdictions			2,731						323
Total Pretax Book Loss			$	(24,730)					$	(30,244)

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE

The components of income tax (benefit) expense at December 31, 2025 and December 31, 2024, are as follows (in thousands):

			2025						2024
Current:
Federal			$	13					$	(23)
State			6						55
Foreign			1,435						875
Total Current			$	1,454					$	907
Deferred:
Federal			$	—					$	—
State			—						—
Foreign			(2,374)						(2,816)
Total Deferred			$	(2,374)					$	(2,816)
Total			$	(920)					$	(1,909)

SCHEDULE OF RECONCILIATION FOR PROVISION FOR INCOME TAXES

Following is a reconciliation of the amount of income tax expense (benefit) from continuing operations and the amount computed by multiplying earnings before income taxes by the United States federal statutory income tax rate based on the newly adopted disclosure requirements under ASU 2023-09, Improvements to Income Tax Disclosures for the year ended December 31, 2025.

The reconciliation of the provision for income taxes at the United States Federal statutory rate compared to the Company’s income tax expense as reported is as follows (in thousands):

			2025
			Amount			Percent of Pretax Loss
US Federal Statutory Income Tax Rate			$	(5,193)		21.0		%
Domestic Federal
Non-taxable or Nondeductible Items			(4)			—		%
Cross Border Tax Laws			531			(2.1)		%
Other Reconciling Items			(150)			0.6		%
Change in Tax Laws/Rates			91			(0.4)		%
Change in Valuation Allowance			5,288			(21.4)		%
Domestic State Income Taxes, net of Federal Effect*			(1,272)			5.1		%
Foreign tax effects
United Kingdom
GAAP Fx Reversal			(521)			2.1		%
Intercompany Dividend			(637)			2.6		%
Other			(19)			0.1		%
Netherlands						—		%
Intercompany Dividend			657			(2.7)		%
Other			51			(0.2)		%
Other Foreign Entities			246			(1.0)		%
Prior Period True-ups						—		%
Change in Unrecognized Tax Benefits			12			—		%
Total Income Tax (Benefit)			$	(920)

*State and local taxes in California, Georgia, and Wisconsin made up the majority (greater than 50 percent) of the tax effect in this category.

Following is a reconciliation of the amount of income tax expense (benefit) from continuing operations and the amount computed by multiplying earnings before income taxes by the United States federal statutory income tax rate for the years ended December 31, 2024, prior to adopting disclosure requirements under ASU 2023-09, Improvements to Income Tax Disclosures (in thousands):

			2024
Loss before income taxes			$	(30,244)
Income tax benefit computed at the statutory rate			(6,351)
State income taxes-net of federal tax benefit			35
Foreign tax rate differential			(474)
Foreign currency adjustment			1
GILTI inclusion			404
Meals			43
Stock compensation			146
Other book-tax differences			286
Adjustments to prior periods – temporary differences			693
Rate changes and differentials			(750)
Change in valuation allowance			4,058
Income tax (benefit) expense			$	(1,909)

SCHEDULE OF SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION

Following is a supplemental disclosure of cash flow information related to income taxes paid based on the newly adopted disclosure requirements under ASU 2023-09, Improvements to Income Tax Disclosures for the year ended December 31, 2025 (in thousands):

			2025
US Federal			$	—
US State and Local*			$	35
Foreign
United Kingdom			336
Netherlands			877
Other Foreign jurisdictions			108
Total Foreign Jurisdictions			$	1,321
Total			$	1,356

*The company is not disaggregating the state income taxes due to immateriality of the overall state payments

Following is a supplemental disclosure of cash flow information related to income taxes paid for the year ended December 31, 2024, prior to adopting disclosure requirements under ASU 2023-09, Improvements to Income Tax

Disclosures (in thousands):

			2024
Cash paid during the year for Income Taxes			$	3,193

SCHEDULE OF TAX EFFECTS OF TEMPORARY DIFFERENCES

Tax effects of temporary differences at December 31, 2025 and December 31, 2024 are as follows (in thousands):

Deferred tax assets:			2025						2024
Fixed assets			$	109					$	51
Allowance for bad debts			683						1,022
Inventory			365						408
R&D amortization			1,414						1,650
Accrued expenses			61						48
Deferred revenue			6,010						5,960
Stock compensation			145						108
Right of use liability			234						327
Other			191						97
Interest expense limitation			11,236						8,770
Net operating loss carry-forwards			10,271						6,736
Deferred tax assets			$	30,719					$	25,177
Valuation allowance			(27,574)						(22,231)
Deferred tax assets, net			$	3,145					$	2,946
Deferred tax liabilities:			2025						2024
Intangible assets			(292)						(2,019)
Accrued expenses			(1,139)						(1,277)
Prepaid expenses			(39)						(47)
Right of use asset			(203)						(353)
Other			—						(151)
Deferred tax liabilities			$	(1,673)					$	(3,847)
Deferred tax assets (liabilities), net			$	1,472					$	(901)

SCHEDULE OF UNRECOGNIZED TAX BENEFITS

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

Unrecognized tax benefits:			2025						2024
Balance as of January 1			$	165					$	165
Additions			—						—
Reductions			—						—
Balance as of December 31			$	165					$	165

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