v3.26.1
Restatement of Previously Issued Unaudited Interim Consolidated Financial Statements (Unaudited) - Restatement Adjustments on Revenues, Income (Loss) Before Income Taxes and Net Income (Loss) in Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Jun. 30, 2024
Jun. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2024
Dec. 31, 2023
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues $ 44,668 [1],[2] $ 45,233 [1],[2] $ 47,070 [1],[2] $ 44,608 [1],[2] $ 53,720 [1],[2] $ 75,971 [1],[2] $ 92,303 [1],[2] $ 129,691 [1],[2] $ 136,971 [1],[2] $ 174,299 [1],[2] $ 177,286 $ 226,767
Income (loss) before income taxe (32,808) (13,689) (16,520) (21,312) (11,892) 663 (30,209) (11,229) (63,017) (32,541) (76,306) (56,612)
Net Income (Loss) (34,526) (14,246) (18,448) [1],[2],[3],[4],[5],[6] (36,375) (13,437) 671 [1],[2],[3],[4],[5],[6] (32,694) [1],[2],[3],[4],[5],[6] (12,766) [1],[2],[3],[4],[5],[6] (67,220) [1],[2],[3],[4],[5],[7] (49,141) [1],[2],[3],[4],[5],[6],[8] $ (74,452) (74,080)
Previously reported                        
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues 43,726 [1],[2] 45,946 [1],[2] 42,337 [1],[2] 43,046 [1],[2] 59,542 [1],[2] 77,401 [1],[2] 88,283 [1],[2] 136,943 [1],[2] 132,009 [1],[2] 179,989 [1],[2]   220,195
Income (loss) before income taxe (9,470) (13,409) (21,918) (22,783) (3,346) 4,814 (35,327) 1,468 (44,797) (21,315)   (63,646)
Net Income (Loss) (9,676) (9,143) (26,447) [1],[2],[3],[4],[5],[6] (26,200) (2,642) 4,276 [1],[2],[3],[4],[5],[6] (35,590) [1],[2],[3],[4],[5],[6] 1,634 [1],[2],[3],[4],[5],[6] (45,266) [1],[2],[3],[4],[5],[7] (24,566) [1],[2],[3],[4],[5],[6],[8]   (77,420)
Revenue adjustment - customer incentives                        
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues (921) [1] (1,203) [1] 218 [1] (1,440) [1] (9,974) [1] (1,049) [1] (985) [1] (11,023) [1] (1,906) [1] (12,463) [1]   289
Income (loss) before income taxe (921) [1] (1,203) [1] 218 [1] (1,440) [1] (9,974) [1] (1,049) [1] (985) [1] (11,023) [1] (1,906) [1] (12,463) [1]   289
Net Income (Loss) (921) [1] (1,203) [1] 218 [1] (1,440) [1] (9,974) [1] (1,049) [1] (985) [1] (11,023) [1] (1,906) [1] (12,463) [1]   289
Revenue adjustment - sales returns                        
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues 1,944 [2] 496 [2] 4,515 [2] 6,886 [2] 4,152 [2] (381) [2] 5,011 [2] 3,771 [2] 6,955 [2] 10,657 [2]   10,444
Income (loss) before income taxe 1,295 [2] 297 [2] 3,957 [2] 5,432 [2] 2,474 [2] (2,190) [2] 4,254 [2] 284 [2] 5,549 [2] 5,716 [2]   8,218
Net Income (Loss) 1,295 [2] 297 [2] 3,957 [2] 5,432 [2] 2,474 [2] (2,190) [2] 4,254 [2] 284 [2] 5,549 [2] 5,716 [2]   8,218
Estimate for allowance for credit losses                        
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues (81) [4] (6) [4] 0 [4] (45) [4] 0 [4] 0 [4] (6) [4] 0 [4] (87) [4] (45) [4]   (102)
Income (loss) before income taxe (172) [4] (490) [4] 159 [4] 325 [4] 12 [4] (201) [4] (331) [4] (189) [4] (503) [4] 136 [4]   (852)
Net Income (Loss) (172) [4] (490) [4] 159 [4] 325 [4] 12 [4] (201) [4] (331) [4] (189) [4] (503) [4] 136 [4]   (852)
Estimate for excess and obsolete inventory                        
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues 0 [3] 0 [3] 0 [3] 0 [3] 0 [3] 0 [3] 0 [3] 0 [3] 0 [3] 0 [3]   0
Income (loss) before income taxe 1,383 [3] 1,021 [3] 2,421 [3] (905) [3] (421) [3] (404) [3] 3,442 [3] (825) [3] 4,825 [3] (1,730) [3]   2,556
Net Income (Loss) 1,383 [3] 1,021 [3] 2,421 [3] (905) [3] (421) [3] (404) [3] 3,442 [3] (825) [3] 4,825 [3] (1,730) [3]   2,556
Revenue adjustment - non-standard contract                        
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues 0 [8] 0 [8] 0 [8] (3,711) [8]     0 [8]   0 [8] (3,711) [8]   (3,792)
Income (loss) before income taxe 0 [8] 0 [8] (1,397) [8] (2,351) [8]     (1,397) [8]   (1,397) [8] (2,351) [8]   (2,395)
Net Income (Loss) 0 [8] 0 [8] (1,397) [8] (2,351) [8]     (1,397) [8]   (1,397) [8] (2,351) [8]   (2,395)
Deferred tax adjustments                        
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues 0 [6] 0 [6] 0 [6] 0 [6] (0) [9] 0 [9] 0 [6] (0) [9] 0 [6] 0 [6]    
Income (loss) before income taxe 0 [6] 0 [6] 0 [6] 0 [6] (0) [9] 0 [9] 0 [6] (0) [9] 0 [6] 0 [6]    
Net Income (Loss) (1,512) [6] (4,823) [6] 2,601 [6] (11,646) [6] (2,249) [9] 546 [9] (2,222) [6] (1,703) [9] (3,734) [6] (13,349) [6]    
Impairment timing                        
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues [9] 0               0      
Income (loss) before income taxe [9] (24,973)               (24,973)      
Net Income (Loss) [9] (24,973)               (24,973)      
Prior period uncorrected misstatements and out of period adjustments                        
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues 0 [5] 0 [5] 0 [5] (128) [5] 0 [5] 0 [5] 0 [5] 0 [5] 0 [5] (128) [5]   (267)
Income (loss) before income taxe 50 [5] 95 [5] 40 [5] 410 [5] (637) [5] (307) [5] 135 [5] (944) [5] 185 [5] (534) [5]   (782)
Net Income (Loss) 50 [5] 95 [5] 40 [5] 410 [5] (637) [5] (307) [5] 135 [5] (944) [5] 185 [5] (534) [5]   (782)
Net restatement adjustments                        
Restatement of Previously Reported Unaudited Interim Consolidated Financial Statements [Line Items]                        
Revenues 942 [1],[2] (713) [1],[2] 4,733 [1],[2] 1,562 [1],[2] (5,822) [1],[2] (1,430) [1],[2] 4,020 [1],[2] (7,252) [1],[2] 4,962 [1],[2] (5,690) [1],[2]   6,572
Income (loss) before income taxe (23,338) (280) 5,398 1,471 (8,546) (4,151) 5,118 (12,697) (18,220) (11,226)   7,034
Net Income (Loss) $ (24,850) $ (5,103) $ 7,999 [1],[2],[3],[4],[5],[6] $ (10,175) $ (10,795) $ (3,605) [1],[2],[3],[4],[5],[6] $ 2,896 [1],[2],[3],[4],[5],[6] $ (14,400) [1],[2],[3],[4],[5],[6] $ (21,954) [1],[2],[3],[4],[5],[7] $ (24,575) [1],[2],[3],[4],[5],[6],[8]   $ 3,340
[1] estimate variable consideration for customer incentives
[2] estimate variable consideration for sales returns
[3] estimate excess and obsolete inventory
[4] estimate the allowance for credit losses
[5] previously identified uncorrected misstatements related to out-of-period adjustments
[6] timely recognize a valuation allowance on deferred tax assets
[7] reclassify certain prepayments made to suppliers and loss on supplier commitments liability as current or non-current. Additionally, as part of the Restatement, the Company corrected for
[8] recognize revenue on a non-standard contract
[9] timely recognize an impairment of its goodwill and long lived assets