Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of components of income tax benefit

Components of the income tax benefit are as follows (in thousands):

	Years ended December 31,
	2022		2021
Current:
Federal	$	101	$	—
State	2		16
Foreign	—		—
Total current expense	103		16
Deferred:
Federal	—		—
State	(125)		(56)
Foreign	—		—
Total deferred benefit	(125)		(56)
Income tax benefit	$	(22)	$	(40)

Schedule of domestic and foreign net loss before taxes

The components of loss before income taxes are as follows (in thousands):

	Years ended December 31,
	2022		2021
United States	$	(42,242)	$	(30,037)
Foreign	(85)		(529)
Loss before income taxes	$	(42,327)	$	(30,566)

Schedule of effective income tax rate reconciliation

The income tax benefit differed from the amounts computed by applying the U.S. federal income tax rate of 21% respectively, to loss before income tax for the reasons set forth below:

	Years ended December 31,
	2022		2021
U.S. federal statutory tax rate	21.0	%	21.0	%
State income taxes, net of federal benefit	0.2		0.1
Non-U.S. income taxed at different rates	(0.1)		0.5
Increase in tax benefit related to stock-based awards	(0.4)		0.1
Increase in valuation allowance	(21.8)		(24.9)
Permanent differences related to CARES Act	—		2.6
Other	1.2		0.7
Effective income tax rate	0.1	%	0.1	%

Schedule of deferred tax assets and liabilities

The component of deferred tax assets and liabilities are as follows (in thousands):

	December 31,
	2022		2021
Deferred tax assets:
Net operating loss carryforwards	$	41,453	$	33,166
Intangible assets	4,066		2,916
Tax credit carryforwards	4,011		4,001
Goodwill	4,920		5,284
Property and equipment	3,644		3,229
Lease liability	2,634		1,750
Inventory valuation reserves	2,033		2,675
Allowance for doubtful accounts	1,180		1,184
Accrued liabilities	320		569
Accrued compensation	491		401
Equity compensation	536		399
Interest limitation	1,616		13
Other	230		291
Total gross deferred tax assets	67,134		55,878
Valuation allowance	(64,960)		(54,875)
Total deferred tax assets, net	2,174		1,003
Deferred tax liabilities:
ROU asset	(1,377)		(453)
Prepaid insurance and other	(393)		(271)
Total gross deferred tax liabilities	(1,770)		(724)
Net deferred tax assets	$	404	$	279