| ACCRUED AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES |
| 6. |
ACCRUED
AND OTHER CURRENT LIABILITIES and OTHER LIABILITIES |
ACCRUED
AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES
Accrued
and other current liabilities and other liabilities consisted of the following as of (in thousands):
SCHEDULE
OF ACCRUED AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES
| | |
June
30, 2026 | | |
December 31, 2025 | |
| Employee retention credit (“ERC”) refund | |
$ | 3,645 | | |
$ | 3,645 | |
| Accrued payroll | |
| 417 | | |
| 561 | |
| Sales tax payable | |
| 986 | | |
| 824 | |
| Limited product warranty liability | |
| 970 | | |
| 799 | |
| Deferred software subscription fees | |
| 629 | | |
| 308 | |
| Other | |
| 1,056 | | |
| 1,139 | |
| Total | |
| 7,703 | | |
| 7,276 | |
| Less current portion | |
| (4,048 | ) | |
| (3,619 | ) |
| Total accrued and other current liabilities and other liabilities, net | |
$ | 3,655 | | |
$ | 3,657 | |
|
| 9. |
ACCRUED
AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES |
Accrued
and other current liabilities and other liabilities consisted of the following as of December 31, 2025 and 2024 (in thousands):
SCHEDULE OF ACCRUED AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES
| | |
2025 | | |
2024 | |
| Employee retention credit (“ERC”)
refund | |
$ | 3,645 | | |
$ | 3,645 | |
| Accrued payroll | |
| 561 | | |
| 444 | |
| Sales tax payable | |
| 824 | | |
| 876 | |
| Limited product warranty liability | |
| 799 | | |
| 424 | |
| Deferred software subscription fees | |
| 308 | | |
| 76 | |
| Other | |
| 1,139 | | |
| 527 | |
| Total | |
| 7,276 | | |
| 5,992 | |
| Less current portion | |
| (3,619 | ) | |
| (2,352 | ) |
| Total accrued and other current liabilities
and other liabilities, net | |
$ | 3,657 | | |
$ | 3,640 | |
|