CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 27,132	$ 22,207
Restricted cash	944	944
Accounts receivable, net of allowance of $937 and $817 in 2021 and 2020, respectively	142	186
Income tax receivable	327	1,008
Inventories, net	13,853	12,827
Prepaid expenses and other current assets	2,870	2,962
Deferred commissions	2,297	2,343
Total current assets	47,565	42,477
Property and equipment, net	3,097	4,494
Construction in progress	1,356	864
Long-term restricted cash	1,127	4,346
Other assets	9,674	11,977
Long-term deferred tax assets, net	1,055	1,178
Total assets	63,874	65,336
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current portion of finance leases	76	76
Accounts payable	4,731	4,797
Accrued expenses	9,326	8,691
Commissions and incentives payable	10,770	10,998
Taxes payable	2,167	1,400
Current notes payable	211	553
Deferred revenue	5,809	5,472
Total current liabilities	33,090	31,987
Finance leases, excluding current portion	34	129
Deferred tax liabilities	3	3
Long-term notes payable	0	0
Other long-term liabilities	5,594	7,245
Total liabilities	38,721	39,364
Commitments and contingencies
Shareholders’ equity:
Preferred stock, $0.01 par value, 1,000,000 shares authorized, no shares issued or outstanding	0	0
Common stock, $0.0001 par value, 99,000,000 shares authorized, 2,742,857 shares issued and 1,921,761 shares outstanding as of September 30, 2021 and 2,742,857 shares issued and 2,071,081 shares outstanding as of December 31, 2020	0	0
Additional paid-in capital	33,449	33,795
Retained earnings	8,419	2,213
Accumulated other comprehensive income	2,612	5,150
Treasury stock, at average cost, 821,096 shares as of September 30, 2021 and 671,776 shares as of December 31, 2020	(19,327)	(15,186)
Total shareholders’ equity	25,153	25,972
Total liabilities and shareholders’ equity	$ 63,874	$ 65,336