Basis of Presentation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of Accounts Receivable, Allowance for Credit Loss

Below is the breakout of the Company’s contract assets for such periods:

	December 31, 2023		December 31, 2022		January 01, 2022
Accounts Receivable	$	1,590	$	471	$	1,254
Less: Reserve for Credit Losses/Allowance for Doubtful Accounts	(20)		(26)		(14)
Net Accounts Receivable	$	1,570	$	445	$	1,240

Activity related to our reserve for credit losses was as follows (in thousands):

Allowance for doubtful accounts as of December 31, 2022	$	(26)
Cumulative effect of the implementation of ASC 326	(2)
Reserve for credit losses as of December 31, 2023	(4)
Prior year reclassification of sales returns out of allowance for doubtful accounts	12
Allowance for doubtful accounts as of December 31, 2023	$	(20)

Schedule of Earnings Per Share, Basic and Diluted

The following table presents a reconciliation of basic and diluted loss per share computations (in thousands, except per share amounts):

	For the years ended December 31,
	2023		2022
Numerator:
Net loss	$	(4,293)	$	(10,279)
Denominator:
Basic and diluted weighted average common shares outstanding*	3,241		1,158

* Shares outstanding for prior periods have been restated for the 1-for-7 reverse stock split effective June 16, 2023.

Schedule of Warranty Activity

The following table summarizes warranty activity for the periods presented (in thousands):

	At December 31,
	2023		2022
Balance at the beginning of the year	$	183	$	295
Accruals for warranties issued	10		24
Adjustments to existing warranties	(43)		(136)
Accrued warranty reserve at the end of the year	$	150	$	183