Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Summary of Significant Accounting Policies [Abstract]

Schedule of Accounts Receivable

The following table provides a roll-forward of the allowance for credit losses that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected at September 30, 2023:

Balance at January 1, 2023	$	30,000
Change in expected credit losses		-
Write-offs, net of recoveries		-
Balance at September 30, 2023	$	30,000

Schedule of Inventory

Raw materials, work-in-process, and finished goods are as follows (in thousands):

	September 30,		December 31,
	2023		2022
Raw materials	$	3,726	$	3,177
Work-in-process		377		414
Finished goods		206		236
Ending inventory	$	4,309	$	3,827

Schedule of Straight-Line Method Based Upon Estimated Useful Lives

Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization are computed using the straight-line method based upon estimated useful lives of the assets as follows:

Computer equipment	3 years
Furniture and fixtures	5 years
Equipment	7 years

Schedule of Disaggregated Revenues

The following tables present the net revenues distribution by geographical area and market for the three and nine months ended September 30, 2023 and 2022 (dollars in thousands):

	Three months ended September 30, 2023					Three months ended September 30, 2022
	Amount		Percentage			Amount		Percentage
AMER
Net revenues from consumer electronics	$	247		85	%	$	384		96	%
Net revenues from distributors and other		45		15	%		15		4	%
	$	292		100	%	$	399		100	%
APAC
Net revenues from automotive	$	279		52	%	$	269		41	%
Net revenues from consumer electronics		221		41	%		314		48	%
Net revenues from distributors and other		35		7	%		68		11	%
	$	535		100	%	$	651		100	%
EMEA
Net revenues from automotive	$	130		74	%	$	128		77	%
Net revenues from medical		-		-	%		33		20	%
Net revenues from distributors and other		46		26	%		5		3	%
	$	176		100	%	$	166		100	%

	Nine months ended September 30, 2023					Nine months ended September 30, 2022
	Amount		Percentage			Amount		Percentage
AMER
Net revenues from consumer electronics	$	1,202		90	%	$	1,228		98	%
Net revenues from distributors and other		127		10	%		31		2	%
	$	1,329		100	%	$	1,259		100	%
APAC
Net revenues from automotive	$	968		57	%	$	933		50	%
Net revenues from consumer electronics		652		39	%		792		42	%
Net revenues from distributors and other		71		4	%		141		8	%
	$	1,691		100	%	$	1,866		100	%
EMEA
Net revenues from automotive	$	331		76	%	$	382		57	%
Net revenues from medical		34		8	%		169		25	%
Net revenues from distributors and other		71		16	%		125		18	%
	$	436		100	%	$	676		100	%

Schedule of Accounts Receivable And Deferred Revenues

The following table presents accounts receivable and deferred revenues as of September 30, 2023 and December 31, 2022 (in thousands):

	September 30, 2023		December 31, 2022
Accounts receivable and unbilled revenue, net	$	928	$	1,448
Contract liabilities (deferred revenues)	$	28	$	36

Schedule of Activity Related To the Product Warranty Liability

The following table summarizes the activity related to the product warranty liability (in thousands):

	September 30, 2023			December 31, 2022
Balance at beginning of period	$	49		$	36
Provisions for warranty issued		(10	)		13
Balance at end of period	$	39		$	49

Schedule of Deferred Revenues

The following table presents our deferred revenues by source (in thousands):

	September 30, 2023		December 31, 2022
Deferred revenues license fees	$	10	$	20
Deferred revenues products		8		9
Deferred revenues non-recurring engineering		10		7
	$	28	$	36

Schedule of Weighted-Average Exchange Rates for the Consolidated Statements of Operations

The weighted-average exchange rates for the condensed consolidated statements of operations were as follows:

	Nine months ended September 30,
	2023		2022
Swedish Krona		10.60		9.92
Japanese Yen		138.10		128.22
South Korean Won		1,301.97		1,278,76
Taiwan Dollar		30.94		29.30

Schedule of Exchange Rates for the Consolidated Balance Sheets

The exchange rates for the condensed consolidated balance sheets were as follows:

	As of
	September 30,		December 31,
	2023		2022
Swedish Krona		10.92		10.43
Japanese Yen		149.38		131.12
South Korean Won		1,352.93		1,261.91
Taiwan Dollar		32.25		30.66