v3.26.1
REVENUE, CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables)
3 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
SCHEDULE OF REVENUE FROM CONTRACT WITH CUSTOMERS

For the three months ended March 31, 2026 and 2025, the components of revenue from contracts with customers and the related timing of revenue recognition is set forth in the table below (in thousands):

   

   Three Months Ended March 31, 
   2026   2025 
         
Product revenue          
Appliances  $422   $1,273 
Tooth positioners   1,018    540 
Total product revenue   1,440(1)   1,813(1)
           
Service revenue          
Sleep testing services  $2,296(3)  $323(3)
VIP   37(2)   223(2)
Billing intelligence services   145(3)   181(3)
Myofunctional therapy services   125(2)   148(2)
Treatment centers   892(2)   -(2)
Sponsorship/seminar/other   205(3)   328(3)
Total service revenue   3,701    1,203 
           
Total revenue  $5,141   $3,016 

 

(1) Product revenue from the sale of appliances and tooth positioners is typically fixed at the inception of the contract and is recognized at the point in time when shipment of the related products occurs.
   
(2) Service revenue from the sale of VIP enrollments, billing service and therapy is typically fixed at the inception of the contract and is recognized ratably over time as the services are performed and the performance obligations completed.
   
(3) Sleep testing, treatment center, and other revenue is recognized at a point in time.
SCHEDULE OF CHANGES IN CONTRACT LIABILITIES

The key components of changes in contract liabilities for three months ended March 31, 2026 and 2025 are as follows (in thousands):

  

   2026   2025 
         
Beginning balance, January 1  $479   $993 
           
New contracts, net of cancellations   178    23 
Revenue recognized   (162)   (422)
           
Ending balance, March 31  $495   $594