FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2022

Accounting Policies [Abstract]

SCHEDULE OF OTHER CURRENT ASSETS

Other current assets consisted of the following as of March 31, 2022 and December 31, 2021:

	March 31, 2022		December 31, 2021
	(unaudited)
Lab supply inventory	$	2,059	$	1,786
Prepaid expenses		610		800
Other		108		108
Total other current assets	$	2,777	$	2,694

SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE

	Three Months
	Ended March 31,
	2022		2021
	(unaudited)
Basic weighted average number of common shares		4,208		4,089
Potential dilutive effect of stock-based awards		-		-
Diluted weighted average number of common shares		4,208		4,089

SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE

	Three Months
	Ended March 31,
	2022		2021
	(unaudited)
Options		641		1,061
Restricted stock units (RSUs)		319		395
Warrants		1,339		1,405
		2,299		2,861

SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS CARRYING VALUE

			As of March 31, 2022			As of December 31, 2021
	Life		Carrying			Carrying
	(Years)		Amount			Amount
			(unaudited)
Asuragen acquisition:
Thyroid		9	$	8,519		$	8,519
RedPath acquisition:
Pancreas test		7		16,141			16,141
Barrett’s test		9		6,682			6,682
BioPharma acquisition:
Trademarks		10		1,600			1,600
Customer relationships		8		5,700			5,700
CLIA Lab		2.3		609			609
Total			$	39,251		$	39,251
Accumulated Amortization				(32,500	)		(31,964	)
Net Carrying Value			$	6,751		$	7,287

SCHEDULE OF FUTURE ESTIMATED AMORTIZATION EXPENSE

2022		2023		2024		2025		2026
$	1,607	$	1,734	$	873	$	873	$	873

SCHEDULE OF GOODWILL CARRYING VALUE

The following table displays a roll forward of the carrying amount of goodwill from December 31, 2021 to March 31, 2022:

	Carrying
	Amount
Balance as of December 31, 2021	$	8,433
Adjustments		-
Balance as of March 31, 2022	$	8,433

SCHEDULE OF FINANCIAL INSTRUMENT MEASURED ON RECURRING BASIS

	As of March 31, 2022				Fair Value Measurements
	Carrying		Fair		As of March 31, 2022
	Amount		Value		Level 1		Level 2		Level 3
					(unaudited)
Liabilities:
Contingent consideration:
Asuragen (1)	$	1,833	$	1,833	$	-	$	-	$	1,833
Other accrued expenses:
Warrant liability (2)		8		8		-		-		8
Note payable:
BroadOak loan		7,835		7,835		-		-		7,835
	$	9,676	$	9,676	$	-	$	-	$	9,676

	As of December 31, 2021				Fair Value Measurements
	Carrying		Fair		As of December 31, 2021
	Amount		Value		Level 1		Level 2		Level 3
Liabilities:
Contingent consideration:
Asuragen (1)	$	1,871	$	1,871	$	-	$	-	$	1,871
Other accrued expenses:
Warrant liability (2)		71		71		-		-		71
Note payable:
BroadOak loan		7,942		7,942		-		-		7,942
	$	9,884	$	9,884	$	-	$	-	$	9,884

(1)(2) See Note 9, Accrued Expenses and Long-Term Liabilities

SCHEDULE OF FAIR VALUE, ASSETS MEASURED ON RECURRING BASIS, UNOBSERVABLE INPUT RECONCILIATION

A roll forward of the carrying value of the Contingent Consideration Liability, 2017 Underwriters’ Warrants and BroadOak Loan to March 31, 2022 is as follows:

								Adjustment
						Accretion/		to Fair Value/
	December 31, 2021		Earned			Interest Accrued		Mark to Market			March 31, 2022
	(unaudited)
Asuragen	$	1,871	$	(159	)	$	121	$	-		$	1,833
Underwriters Warrants		71		-			-		(63	)		8
BroadOak Loan		7,942		-			-		(107	)		7,835
	$	9,884	$	(159	)	$	121	$	(170	)	$	9,676