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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Components of Loss Before Income Taxes | The components of loss before income taxes are as follows (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Domestic |  | $ | (15,598 | ) |  | $ | (16,006 | )
Foreign |  |  | — |  |  |  | (126 | )
Loss before income taxes |  | $ | (15,598 | ) |  | $ | (16,132 | )
Schedule of Income Tax Expense Comprised of Current State Taxes and Foreign Taxes | The total income tax expense for the years ended December 31, 2022 and 2021 was $14,000 and $2,000, respectively, and is comprised of current state taxes and foreign taxes withheld by governmental agencies outside of the United States, as follows (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Current: |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State |  |  | (13 | ) |  |  | (2 | )
Foreign |  |  | (1 | ) |  |  | — |
Total current tax (expense) |  |  | (14 | ) |  |  | (2 | )
Deferred: |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |
Foreign |  |  | — |  |  |  | — |
Total deferred tax (expense) |  |  | — |  |  |  | — |
Total tax (expense) |  | $ | (14 | ) |  | $ | (2 | )
Reconciliation of the Statutory Federal Income Tax Rate | The following is a reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows:
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Expected income tax provision at the federal statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
State taxes, net of federal benefits |  |  | 16.0 | % |  |  | (20.1 | )%
Impact of Section 382 Study |  |  | — |  |  |  | (10.4 | )%
Change in valuation allowance |  |  | (40.9 | )% |  |  | (0.4 | )%
Transaction costs |  |  | — |  |  |  | (1.0 | )%
Derivative liability |  |  | 4.1 | % |  |  | 11.7 | %
Contingent Consideration Release |  |  | 0.1 | % |  |  | — |
Non-controlling interest |  |  | (0.3 | )% |  |  | (1.9 | )%
Gain on debt extinguishment |  |  | — |  |  |  | 1.5 | %
Other |  |  | (0.1 | )% |  |  | (0.4 | )%
Income tax provision |  |  | (0.1 | )% |  |  | — |
Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands):
|  | As of December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 19,654 |  |  | $ | 14,586 |
Unearned revenue |  |  | — |  |  |  | 1 |
Stock-based compensation |  |  | 4,541 |  |  |  | 3,677 |
Accrued payroll and benefits |  |  | 296 |  |  |  | 3 |
Research and development credits |  |  | 16 |  |  |  | 16 |
Fixed asset basis difference |  |  | 54 |  |  |  | 73 |
Inventory reserve |  |  | 445 |  |  |  | 422 |
Charitable contributions |  |  | 2 |  |  |  | 2 |
Income from partnerships |  |  | 97 |  |  |  | 163 |
Lease liability |  |  | 531 |  |  |  | 752 |
Contingent consideration |  |  | — |  |  |  | 456 |
Allowance for bad debt |  |  | 65 |  |  |  | 27 |
Amortized intangibles |  |  | 819 |  |  |  | 660 |
Goodwill |  |  | 393 |  |  |  | 366 |
Section 174 Capitalization |  |  | 340 |  |  |  | — |
Total deferred tax assets |  |  | 27,253 |  |  |  | 21,204 |
Deferred tax liabilities: |  |  |  |  |  |
Right of use asset |  |  | (486 | ) |  |  | (699 | )
Amortizable intangibles |  |  | — |  |  |  | — |
Income from partnerships |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |
Total deferred tax liabilities |  |  | (486 | ) |  |  | (699 | )
Less valuation allowance |  |  | (26,767 | ) |  |  | (20,505 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits | As of December 31, 2022, the Company had the following unrecognized tax benefits (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Unrecognized tax benefit beginning balance |  | $ | 17 |  |  | $ | 17 |
Increases for tax positions taken in prior years |  |  | — |  |  |  | — |
Decreases for tax positions taken in prior years |  |  | (1 | ) |  |  | — |
Increases for tax positions taken in current years |  |  | — |  |  |  | — |
Settlements |  |  | — |  |  |  | — |
Unrecognized tax benefit ending balance |  | $ | 16 |  |  | $ | 17 |

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