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Business Description, Basis of Presentation and Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2023
Business Description, Basis of Presentation and Significant Accounting Policies |
Schedule of allowance for doubtful accounts activity |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Balance at beginning of the year |  | $ | 326 |  |  | $ | 326 |
Allowance increase (decrease) |  |  | — |  |  |  | — |
Write offs, net of recoveries |  |  | — |  |  |  | — |
Balance at end of the year |  | $ | 326 |  |  | $ | 326 |
Schedule of deferred revenue and associated cost of goods sold and gross profit |
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
Deferred revenue |  | $ | 30 |  |  | $ | 63 |
Deferred cost of goods sold |  |  | — |  |  |  | — |
Deferred gross profit |  | $ | 30 |  |  | $ | 63 |
Schedule of disaggregates the Company’s revenue into primary product groups and major regions |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Audio Conferencing |  | $ | 8,366 |  |  | $ | 11,829 |
Microphones |  |  | 7,749 |  |  |  | 9,824 |
Video products |  |  | 2,589 |  |  |  | 3,552 |
|  | $ | 18,704 |  |  | $ | 25,205 |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
North and South America |  | $ | 9,047 |  |  | $ | 12,297 |
Asia (including Middle East) and Australia |  |  | 7,338 |  |  |  | 7,828 |
Europe and Africa |  |  | 2,319 |  |  |  | 5,080 |
|  | $ | 18,704 |  |  | $ | 25,205 |
Schedule of changes in the warranty accrual | The details of changes in the Company’s warranty accrual are as follows:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Balance at the beginning of year |  | $ | 194 |  |  | $ | 194 |
Accruals/additions |  |  | — |  |  |  | — |
Usage/claims |  |  | — |  |  |  | — |
Balance at end of year |  | $ | 194 |  |  | $ | 194 |
Schedule of the computation of basic and diluted loss per common share |
|  | Year Ended December 31, |  |
|  | 2023 |  |  | 2022 |  |
Numerator: |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | (560 | ) |  | $ | 20,556 |  |
Interest adjustment under if-converted method |  |  | — |  |  |  | 285 |  |
|  |  | (560 | ) |  |  | 20,841 |  |
Denominator: |  |  |  |  |  |  |  |  |
Basic weighted average shares |  |  | 23,958,184 |  |  |  | 23,937,962 |  |
Dilutive common stock equivalents using if-converted method |  |  | — |  |  |  | 1,251,185 |  |
Diluted weighted average shares |  |  | 23,958,184 |  |  |  | 25,189,147 |  |
Basic income (loss) per common share: |  | $ | (0.02 | ) |  | $ | 0.86 |  |
Diluted income (loss) per common share: |  | $ | (0.02 | ) |  | $ | 0.83 |  |
Weighted average options, warrants and convertible portion of senior convertible notes outstanding |  |  | 6,258,917 |  |  |  | 6,788,671 |  |
Anti-dilutive options, warrants and convertible portion of senior convertible notes not included in the computation |  |  | 6,258,917 |  |  |  | 5,510,600 |  |

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- Definition 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 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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- 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
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