v3.26.1
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Jun. 30, 2024
Jun. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities:                
Net loss $ (18,448) $ 671 $ (32,694) $ (12,766) $ (67,220) $ (49,141) $ (74,452) $ (74,080)
Adjustments to reconcile net income (loss) to net cash used in operating activities:                
Depreciation 1,149 1,058 2,324 2,124 3,511 3,212 4,248 4,341
Amortization of software and intangible assets 1,387 1,037 2,796 2,193 4,305 3,399 5,412 4,684
Amortization of deferred debt issuance costs 77 75 155 154 235 235 346 334
Share-based compensation 2,586 2,875 5,147 5,937 7,642 8,782 9,824 11,593
Deferred income taxes 1,460 (1,519) [1] 1,520 [1] (3,324) [1] 1,401 [1] 12,782 [1] 1,508 12,782
Provision for inventory excess and obsolescence 5,151 [2] 1,758 [2] 6,515 [2] 2,329 [2] 5,858 [2] 7,822 [2] 5,981 14,070
Provision for estimated credit losses 669 [2] 164 [3] 893 [3] 212 [3] 1,039 (25) [3] 851 456
Impairment of goodwill         8,968 [4]   8,968 0
Impairment of customer relationship intangible         6,551 [4]   6,551 0
Impairment of software         505 [4]   1,067 0
Impairment of property and equipment         8,849 [4]   8,849 0
Impairment of right-of-use operating lease assets         100 [4]   100 0
Other 110 [3] (194) 163 (185) [3] 120 (164) 96 (144)
Change in assets and liabilities:                
Receivables 968 [3],[5] (8,070) [3],[5] 4,155 [3],[5] 10,946 [3],[5] 4,430 [3],[5] 40,494 [3],[5] 8,267 37,417
Inventories 5,110 (12,619) [2] 8,350 (26,785) [2] 14,612 (30,148) [2] 20,107 (27,832)
Prepaid expenses (5,270) [1] 94 [1] (1,501) [1] 1,401 [1] (3,146) [1] 566 [1] (7,227) 2,050
Income taxes receivable (56) [6]   (4,433) 27 (901) (859) (1,155) (97)
Accounts payable (2,669) [6],[7] (1,559) [6],[7] (2,967) [7] (1,161) [6],[7] 1,440 [7] (6,558) [6],[7] (1,427) (12,966)
Accrued employee compensation (936) [6] (270) [6] (548) [6] (1,201) [6] (1,000) [6] (1,741) [6] (967) (1,970)
Accrued liabilities (2,287) [1],[5],[6] 3,714 [1],[5],[6] (1,006) [1],[5] 648 [1],[5],[6] (1,947) [1],[5] (4,360) [1],[5],[6] (1,320) (555)
Other assets and liabilities (4,883) [2],[4] 6,707 [2] (2,350) [2],[4] 8,852 [2],[4] 64 [2],[4] 4,760 [2],[4],[8] (10,602) 13,221
Net cash used in operating activities (15,882) (6,078) (13,481) (10,599) (4,584) (10,944) (14,975) (16,696)
Cash flows from investing activities:                
Purchases of property and equipment (1,532) [7] (1,450) [7] (3,846) [7] (2,117) [7] (5,974) [7] (3,242) [7] (6,401) (4,845)
Purchases of software (1,250) (1,537) (3,106) (3,333) (4,640) (5,419) [6] (5,497) (6,636)
Net cash used in investing activities (2,782) (2,987) (6,952) (5,450) (10,614) (8,661) (11,898) (11,481)
Cash flows from financing activities:                
Proceeds from borrowing on revolver 40,000   45,000   45,000   45,000 0
Repayment of term loan (1,313) (656) (1,313) (1,313) (2,625) (1,969) (2,625) (2,625)
Payment of debt issuance costs             0 (122)
Issuance of ordinary shares under ESPP     663 1,102 663 1,102 849 1,680
Taxes paid from shares withheld (15) (148) (32) (433) (38) (652) (41) (700)
Proceeds from share option exercises   387   492   498 0 498
Net cash (used in) provided by financing activities 38,672 (417) 44,318 (152) 43,000 (1,021) 43,183 (1,269)
Effect of exchange rate on cash (7) 16 (21) 17 (21) (7) (95) (6)
Net (decrease) increase in cash 20,001 (9,466) 23,864 (16,184) 27,781 (20,633) 16,215 (29,452)
Cash, beginning of period 18,710 48,162 18,710 48,162 18,710 48,162 18,710 48,162
Cash, end of period 38,711 38,696 42,574 31,978 46,491 27,529 34,925 18,710
Supplemental disclosure of cash flow information:                
Income taxes paid, net of refunds received 4,923 204 2,347 2,843 (972) 3,963 (713) 4,923
Interest paid 1,840 412 1,952 880 4,021 1,354 5,101 1,840
Non-cash investing and financing activities:                
Increase (decrease) in property, equipment and software unpaid or accrued in liabilities $ 479 [7] (160) $ 525 [7] 232 [7] (1,431) [7] 173 [7] (1,744) 1,210
Operating lease right-of-use assets obtained in exchange for operating lease liabilities   $ 1,191   $ 1,865 $ 115 $ 1,865 $ 115 $ 6,027
[1] timely recognize a valuation allowance on deferred tax assets
[2] estimate excess and obsolete inventory
[3] estimate the allowance for credit losses
[4] 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
[5] estimate variable consideration for customer incentives
[6] previously identified uncorrected misstatements related to out-of-period adjustments
[7] classification of property and equipment transactions on the statement of cash flows.
[8] recognize revenue on a non-standard contract