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v3.23.1

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Taxes |
Schedule of consolidated income before taxes for domestic and foreign operations |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
Domestic |  | $ | 28,754 |  |  | $ | (6,201 | )
Foreign |  |  | (1,294 | ) |  |  | (1,776 | )
Total |  | $ | 27,460 |  |  | $ | (7,977 | )
Schedule of components of (provision) for income taxes |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | (6,753 | ) |  | $ | 373 |
State |  |  | (98 | ) |  |  | (9 | )
Foreign |  |  | (53 | ) |  |  | (81 | )
Total current |  |  | (6,904 | ) |  |  | 283 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | 1,132 |  |  |  | 1,326 |
State |  |  | (976 | ) |  |  | 398 |
Foreign |  |  | 165 |  |  |  | 302 |
Total |  |  | 321 |  |  |  | 2,026 |
Change in valuation allowance |  |  | (321 | ) |  |  | (2,026 | )
Total deferred |  |  | — |  |  |  | — |
Tax benefit (provision) |  | $ | (6,904 | ) |  | $ | 283 |
Schedule of income tax (provision) differs from that computed at the federal statutory corporate income tax rate |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
Tax benefit (provision) at federal statutory rate |  | $ | (5,768 | ) |  | $ | 1,674 |
State income tax benefit (provision), net of federal benefit |  |  | (1,093 | ) |  |  | 335 |
Research and development tax credits |  |  | 457 |  |  |  | 361 |
Foreign earnings or losses taxed at different rates |  |  | (68 | ) |  |  | (28 | )
Tax rate change |  |  | (60 | ) |  |  | (2 | )
Other |  |  | (51 | ) |  |  | (31 | )
Change in valuation allowance |  |  | (321 | ) |  |  | (2,026 | )
Tax benefit (provision) |  | $ | (6,904 | ) |  | $ | 283 |
Schedule of tax effects of significant temporary differences representing net deferred tax assets and liabilities |
|  | 2022 |  |  | 2021 |
Deferred revenue |  | $ | 11 |  |  | $ | 9 |
Basis difference in intangible assets |  |  | 6,604 |  |  |  | 1,319 |
Inventory reserve |  |  | 2,258 |  |  |  | 2,377 |
Net operating loss carryforwards |  |  | 3,075 |  |  |  | 7,121 |
Research and development tax credits |  |  | 48 |  |  |  | 1,579 |
Accrued expenses |  |  | 120 |  |  |  | 43 |
Stock-based compensation |  |  | 215 |  |  |  | 308 |
Allowance for sales returns and doubtful accounts |  |  | 81 |  |  |  | 83 |
Difference in property and equipment basis |  |  | (83 | ) |  |  | (124 | )
Convertible debt |  |  | (110 | ) |  |  | (112 | )
Capitalized research expenditure |  |  | 922 |  |  |  | — |
Other |  |  | 364 |  |  |  | 581 |
Total net deferred income tax asset |  |  | 13,505 |  |  |  | 13,184 |
Less: Valuation allowance |  |  | (13,505 | ) |  |  | (13,184 | )
Net deferred income tax asset (liability) |  | $ | — |  |  | $ | — |
Schedule of reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
Balance - beginning of year |  | $ | 895 |  |  | $ | 861 |
Additions based on tax positions related to the current year |  |  | 75 |  |  |  | 61 |
Additions for tax positions of prior years |  |  | — |  |  |  | — |
Reductions for tax positions of prior years |  |  | — |  |  |  | — |
Settlements |  |  | — |  |  |  | (20 | )
Lapse in statutes of limitations |  |  | (8) |  |  |  | (7 | )
Uncertain tax positions, ending balance |  | $ | 962 |  |  | $ | 895 |

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