Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Summary of Geographical Breakdown of Income Before Provision for (Loss) Income Taxes

The following is a geographical breakdown of income before the provision for (loss) income taxes as of December 31:

	2023			2022			2021
Pre-tax loss:
Federal	$	(35,111	)	$	(27,991	)	$	(24,574	)
Foreign		3,272			(1,578	)		958
Total		(31,839	)		(29,569	)		(23,616	)

Summary of Income Tax (Benefit) Expense

Income tax (benefit) expense for the years ended December 31, is comprised of the following:

	2023			2022			2021
Current:
Federal	$	—		$	—		$	(49	)
State		1,840			664			271
Foreign		(1,131	)		58			295
Total		709			722			517
Deferred:
Federal		(438	)		517			448
State		(960	)		1,726			744
Foreign		(291	)		(715	)		—
Total		(1,689	)		1,528			1,192
Income tax (benefit) expense	$	(980	)	$	2,250		$	1,709

Schedule of Significant Components of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31, are as follows:

	2023			2022
Deferred tax assets:
Net operating losses	$	14,200		$	15,641
Allowance for bad debts		696			552
Employee related		12,626			5,655
Contingent consideration		10,294			9,755
ROU assets		11,529			10,526
Transaction costs		2,347			—
Other		6,883			6,526
Total deferred tax asset		58,575			48,655
Deferred tax liabilities:
Intangible assets		(15,005	)		(6,070	)
Property and equipment		(11,086	)		(5,785	)
Lease liabilities		(11,140	)		(10,033	)
Interest rate swap		(900	)		(1,739	)
Section 481A adjustment		(1,538	)		—
Other		(941	)		(218	)
Total deferred tax liability		(40,610	)		(23,845	)
Valuation allowance		(24,029	)		(30,552	)
Net deferred tax liability	$	(6,064	)	$	(5,742	)

Reconciliation of Federal Statutory Income Tax Rate to Effective Income Tax Rate

A reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate for the years ended December 31, is as follows:

	2023				2022				2021
Tax completed at federal statutory rate		21.00		%		21.00		%		21.00		%
State tax net of federal benefit		(9.12	)			2.42				15.41
Non-deductible expenses		(2.24	)			(0.34	)			(0.47	)
Equity compensation		(1.71	)			(16.95	)			31.95
Embedded derivatives		4.47				(1.90	)			(1.97	)
Transaction costs		4.47				—				—
Foreign taxes		0.97				0.05				(0.06	)
Federal deferred tax adjustment		(30.42	)			—				6.41
Change in valuation allowance		19.23				(12.13	)			(80.26	)
GILTI		(3.39	)			—				—
Other		0.07				0.18				0.67
Effective income tax rate		3.33		%		(7.67	)	%		(7.32	)	%