v3.26.1
Revenue
12 Months Ended
Dec. 31, 2025
Revenue  
Revenue

Note 4 — Revenue

The following table summarizes the Company’s revenue disaggregated by type of product and service:

Year Ended December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

Hardware

$

3,214

$

5,694

Software

 

1,884

 

1,003

Services

 

453

 

705

Total revenue, net

$

5,551

$

7,402

The Company’s sales policy is not to accept returns of hardware once sold after a ten day return window.  However, in the first quarter of 2024, the Company recorded a sales return of $2,880, which was a reduction against revenue. This sales return was related to a transaction with a long-standing customer who also was a launch customer for the Company’s MSAI Connect platform. There is no sales return reserve as of December 31, 2025 and December 31, 2024.

Customer Concentration

For the year ended December 31, 2025, one customer accounted for 36%, or $2,008 of total net revenue, which is recorded under the entity’s one operating segment. For the year ended December 31, 2024, three customers accounted for 25%, 11% and 11% or $1,840, $817 and $799 of total net revenue, which is recorded under the entity’s one operating segment.

Contract Liabilities

Contract liabilities consist of sales of software subscriptions, where in most cases, the Company receives up-front payment and recognizes revenue over the subscription term. The Company classifies these contract liabilities as either current or non-current liabilities based on the expected timing of recognition of related revenue. Current contract liabilities were $1,255 and $483 and non-current contract liabilities were $751 and $83 as of December 31, 2025 and December 31, 2024, respectively. The change in contract liabilities is primarily related to additional subscription sales, offset by revenue recognition over the subscription term, which is generally 12 to 48 months.

Accounts Receivables Allowance

The following table summarizes the change in the accounts receivables allowance:

December 31,

December 31, 

2025

2024

Beginning balance

  ​ ​ ​

$

35

  ​ ​ ​

$

180

Write-off of accounts receivable

 

(33)

 

(186)

Bad debt expense

 

15

 

41

Ending balance

$

17

$

35