0001753926-23-001453 | 10-Q | XBRL Viewer

Intangible Assets

9 Months Ended

Sep. 30, 2023

5. Intangible Assets

Intangible assets as of September 30, 2023 and December 31, 2022 consisted of the following:

	Estimated useful lives (years)			September 30, 2023			December 31, 2022
Tradename	5	to	7	$	555		$	555
Patents and technological know-how	10	to	20		7,164			7,053
Proprietary software	3	to	15		2,981			2,981
Other	3	to	5		323			323
Total intangible assets					11,023			10,912
Accumulated amortization					(9,229	)		(8,841	)
Total intangible assets, net				$	1,794		$	2,071

The amortization of intangible assets for the three and nine months ended September 30, 2023 and 2022 was as follows:

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Amortization of intangible assets	$	141	$	686	$	388	$	2,038

The estimated future amortization expense of intangible assets is as follows:

Years ending December 31,	Amount
2023 (Remainder)	$	129
2024		255
2025		194
2026		193
2027		63
Thereafter		960
Total	$	1,794

Subsequent Events (Details) - Common Stock	Aug. 01, 2023 d $ / shares
Subsequent Event [Line Items]
Minimum Bid Price Requirement, per share \| $ / shares	$ 1
Minimum Bid Price Requirement, Threshold Consecutive Trading Days \| d	30
Minimum Bid Price Requirement, grant period	180 days

Shareholders' Equity - (Details Textual)	Aug. 01, 2023 d $ / shares	May 08, 2023 USD ($)	Jan. 04, 2022 USD ($) $ / shares shares	Sep. 12, 2021 USD ($) $ / shares shares	Sep. 30, 2023 $ / shares	Dec. 31, 2022 $ / shares
Shareholders' Equity
Common stock, par value (in dollars per share)					$ 0.001	$ 0.001
Edward D. Bagley \| Bridge Loan
Shareholders' Equity
Principal amount of loan obtained \| $			$ 2,000,000
Bridge loan issuance date			Jul. 02, 2021
Bridge loan amended date			Sep. 11, 2021
Common Stock
Shareholders' Equity
Warrants and Rights Outstanding, Maturity Date					Mar. 15, 2027
Common stock shares issued \| shares				3,623,189
Common stock, par value (in dollars per share)				$ 0.001
Offering price (Per share)				$ 2.76
Proceeds from issuance of common stock, gross \| $				$ 10,000,000
Proceeds from issuance of common stock, net of issuance costs \| $				$ 9,288,000
Common stock shares issued for warrants exercisable \| shares				3,623,189
Exercise price of warrants				$ 2.76
Minimum Bid Price Requirement, per share	$ 1
Minimum Bid Price Requirement, Threshold Consecutive Trading Days \| d	30
Minimum Bid Price Requirement, grant period	180 days
Common Stock \| Dividend declared
Shareholders' Equity
Dividends payable, declared date		May 08, 2023
Dividends payable, Nature		special
Number of time of special dividend		1
Dividends payable \| $		$ 28,978
Dividends payable, date to be paid		May 31, 2023
Dividends payable, record date		May 22, 2023
Minimum Bid Price Requirement, per share	$ 1
Common Stock \| Securities Purchase Agreement \| Edward D. Bagley \| Private Placement
Shareholders' Equity
Common stock shares issued \| shares			1,538,461
Common stock, par value (in dollars per share)			$ 0.001
Offering price (Per share)			$ 1.3

Intangible Assets - Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Intangible Assets
Amortization of intangible assets	$ 141	$ 686	$ 388	$ 2,038

Leases

9 Months Ended

Sep. 30, 2023

Leases

Leases

7. Leases

Rent expense is recognized on a straight-line basis over the period of the lease taking into account future rent escalation and holiday periods.

Rent expense for three and nine months ended September 30, 2023 and 2022 was as follows:

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Rent expense	$	110	$	169	$	369	$	518

The Company occupies a 1,350 square-foot facility in Gainesville, Florida under the terms of an operating lease expiring in February 2028. The Gainesville facility is used primarily to support the Company's research and development activities.

The Company occupies a 9,402 square-foot facility in Salt Lake City, Utah under the terms of an operating lease expiring in February 2028. The facility supports the Company's principal administrative, sales, marketing, customer support, and research and product development activities.

The Company occupies a 6,175 square-foot facility in Chennai, India under the terms of an operating lease expiring in August 2024. This facility supports the Company's administrative, marketing, customer support, and research and product development activities. The Company is planning to renew the lease.

The Company occupies a 40,000 square-foot warehouse in Salt Lake City, Utah under the terms of an operating lease expiring in April 2025, which serves as the Company's primary inventory fulfillment center.

Supplemental cash flow information related to leases was as follows:

	Nine months ended September 30,
	2023		2022
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	378	$	531
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	341	$	—

Supplemental balance sheet information related to leases was as follows:

	September 30, 2023			December 31, 2022
Operating lease right-of-use assets	$	1,081		$	1,047

Current portion of operating lease liabilities, included in accrued liabilities	$	390		$	641
Operating lease liabilities, net of current portion		755			492
Total operating lease liabilities	$	1,145		$	1,133

Weighted average remaining lease term for operating leases (in years)		3.56			2.12
Weighted average discount rate for operating leases		6.43	%		5.93	%

The following represents maturities of operating lease liabilities as of September 30, 2023:

Years ending December 31,
2023 (Remainder)	$	114
2024		439
2025		272
2026		210
2027		216
Thereafter		38
Total lease payments		1,289
Less: Imputed interest		(144	)
Total	$	1,145

Income Taxes (Details - Textual) $ in Thousands	Sep. 30, 2023 USD ($)
Income Taxes
Uncertain tax positions	$ 962

Marketable Securities

9 Months Ended

Sep. 30, 2023

Investments, Debt and Equity Securities [Abstract]

Marketable Securities

4. Marketable Securities

The Company has classified its marketable securities as available-for-sale securities. These securities are carried at estimated fair value with unrealized holding gains and losses included in accumulated other comprehensive loss in stockholders’ equity until realized. Gains and losses on marketable security transactions are reported on the specific-identification method. Dividend and interest income are recognized when earned.

The amortized cost, gross unrealized holding gains, gross unrealized holding losses, and fair value for available-for-sale securities by major security type and class of securities as of September 30, 2023 were as follows:

	Amortized cost		Gross unrealized holding gains		Gross unrealized holding losses			Estimated fair value
September 30, 2023
Available-for-sale securities:
US Treasury securities	$	3,281	$	—	$	(3	)	$	3,278
Mutual funds		1,169		2		—			1,171
Certificates of deposit		859		—		—			859
Corporate bonds and notes	$	989	$	—	$	(16	)	$	973
Total available-for-sale securities	$	6,298	$	2	$	(19	)	$	6,281

There were no available-for sale securities as of December 31, 2022.

	Amortized cost		Estimated fair value
Due within one year	$	5,715	$	5,698
Due after one year through five years		583		583
Due after five years		—		—
Total available-for-sale securities	$	6,298	$	6,281

Debt securities in an unrealized loss position as of September 30, 2023 were not deemed impaired at acquisition and subsequent declines in fair value are not deemed attributed to declines in credit quality. Management believes that it is more likely than not that the securities will receive a full recovery of par value, although there can be no assurance that such recovery will occur. The available-for-sale marketable securities with continuous gross unrealized loss position for less than 12 months and 12 months or greater and their related fair values were as follows:

	Less than 12 months					More than 12 months				Total
	Estimated fair value		Gross unrealized holding losses			Estimated fair value		Gross unrealized holding losses		Estimated fair value		Gross unrealized holding losses
As of September 30, 2023
US Treasury securities	$	3,278	$	(3	)	$	—	$	—	$	3,278	$	(3	)
Corporate bonds and notes		973		(16	)		—		—		973		(16	)
Total	$	4,251	$	(19	)	$	—	$	—	$	4,251	$	(19	)

Inventories - Inventories, Net of Reserves (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current:
Raw materials	$ 3,210	$ 4,499
Finished goods	5,454	4,462
Total current inventory	8,664	8,961
Long-term:
Raw materials	1,302	1,068
Finished goods	1,568	1,639
Total long-term inventory	$ 2,870	$ 2,707

Business Description, Basis of Presentation and Significant Accounting Policies

9 Months Ended

Sep. 30, 2023

Business Description, Basis of Presentation and Significant Accounting Policies

Business Description, Basis of Presentation and Significant Accounting Policies

1. Business Description, Basis of Presentation and Significant Accounting Policies

Business Description:

ClearOne, Inc., together with its subsidiaries (collectively, “ClearOne” or the “Company”), is a global market leader enabling conferencing, collaboration, and AV streaming solutions for voice and visual communications. The performance and simplicity of our advanced, comprehensive solutions offer unprecedented levels of functionality, reliability and scalability.

Basis of Presentation:

The fiscal year for ClearOne is the twelve months ending on December 31. The condensed consolidated financial statements include the accounts of ClearOne and its subsidiaries. All significant inter-company accounts and transactions have been eliminated.

These accompanying interim unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and are not audited. Certain information and footnote disclosures that are usually included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been either condensed or omitted in accordance with SEC rules and regulations. The accompanying condensed consolidated financial statements contain all adjustments, consisting of normal recurring accruals, necessary for a fair presentation of our financial position as of September 30, 2023 and December 31, 2022, the results of operations for the three and nine months ended September 30, 2023 and 2022, and the cash flows for the nine months ended September 30, 2023 and 2022. The results of operations for the three and nine months ended September 30, 2023 and 2022 are not necessarily indicative of the results for a full-year period. These interim unaudited condensed consolidated financial statements should be read in conjunction with the financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2022 filed with the SEC.

Significant Accounting Policies:

The significant accounting policies were described in Note 1 to the audited consolidated financial statements included in the Company’s annual report on Form 10-K for the year ended December 31, 2022. There have been no changes to these policies during the quarter ended September 30, 2023 that are of significance or potential significance to the Company.

Recent accounting pronouncements:

In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Financial Instruments - Credit Losses (Topic 326). The new standard amends guidance on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities. In February 2020, the FASB issued ASU 2020-02, Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases (Topic 842), which amends the effective date of the original pronouncement for smaller reporting companies. ASU 2016-13 and its amendments will be effective for the Company for interim and annual periods in fiscal years beginning after December 15, 2022. CECL estimates of expected credit losses on trade receivables over their life will be required to be recorded at inception, based on historical information, current conditions, and reasonable and supportable forecasts. The Company adopted the standard in its first quarter of 2023. There was no material impact on the results of operations.

The Company has determined that recently issued accounting standards, other than the above discussed, will not have a material impact on its consolidated financial position, results of operations or cash flows.

Liquidity:

As of September 30, 2023, our cash and cash equivalents were approximately $13,694 compared to $984 as of December 31, 2022. Our working capital was $36,746 as of September 30, 2023. Net cash provided by operating activities was $51,143 for the nine months ended September 30, 2023, an increase of $53,203 compared to $2,060 of cash used in operating activities for the nine months ended September 30, 2022. The Company believes, although there can be no assurance, that the current cash position and effective management of working capital, will provide the liquidity needed to meet our operating needs through at least November 8, 2024. The Company also believes that its strong portfolio of intellectual property and its solid brand equity in the market will enable it to raise additional capital if and when needed to meet its short and long-term financing needs; however, there can be no assurance that, if needed, the Company will be successful in obtaining the necessary funds through equity or debt financing on favorable terms or at all. If the Company needs additional capital and is unable to secure financing, it may be required to further reduce expenses, or delay product development and enhancement.

Share-based Compensation - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Stock-based Compensation
Share-based compensation expense	$ 33	$ 24	$ 80	$ 89
Cost of goods sold [Member]
Stock-based Compensation
Share-based compensation expense	2	2	5	6
Sales and marketing [Member]
Stock-based Compensation
Share-based compensation expense	2	2	6	9
Research and product development [Member]
Stock-based Compensation
Share-based compensation expense	17	10	37	34
General and administrative [Member]
Stock-based Compensation
Share-based compensation expense	$ 12	$ 10	$ 32	$ 40

Inventories

9 Months Ended

Sep. 30, 2023

Inventories

Inventories

6. Inventories

Inventories, net of reserves, as of September 30, 2023 and December 31, 2022 consisted of the following:

	September 30, 2023		December 31, 2022
Current:
Raw materials	$	3,210	$	4,499
Finished goods		5,454		4,462
	$	8,664	$	8,961

Long-term:
Raw materials	$	1,302	$	1,068
Finished goods		1,568		1,639
	$	2,870	$	2,707

Long-term inventory represents inventory held in excess of our current (next 12 months) requirements based on our recent sales and forecasted level of sales. We expect to sell the above inventory, net of reserves, at or above the stated cost and believe that no loss will be incurred on its sale, although there can be no assurance of the timing or amount of any sales.

Net loss incurred on valuation of inventory at lower of cost or market value and write-off of obsolete inventory for three and nine months ended September 30, 2023 and 2022 was as follows:

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Net loss incurred on valuation of inventory at lower of cost or market value and write-off of obsolete inventory	$	3	$	194	$	105	$	221

Shareholders' Equity

9 Months Ended

Sep. 30, 2023

Shareholders' Equity

Shareholders' Equity

8. Shareholders' Equity

	Three months ended September 30,						Nine Months Ended September 30,
	2023			2022			2023			2022
Common stock and additional paid-in capital
Balance, beginning of period	$	46,003		$	74,885		$	74,934		$	72,817
Dividends paid		—			—			(28,979	)		—
Issuance of common stock and warrants, net		—			—			—			2,000
Share-based compensation expense		33			24			80			90
Proceeds from employee stock purchase plan		3			1			4			3
Balance, end of period	$	46,039		$	74,910		$	46,039		$	74,910

Accumulated other comprehensive loss
Balance, beginning of period	$	(270	)	$	(266	)	$	(288	)	$	(241	)
Unrealized loss on available-for-sale securities, net of tax		(31	)		—			(17	)		(2	)
Foreign currency translation adjustment		(7	)		(22	)		(3	)		(45	)
Balance, end of period	$	(308	)	$	(288	)	$	(308	)	$	(288	)

Accumulated deficit
Balance, beginning of period	$	(2,367	)	$	(23,296	)	$	(516	)	$	(21,072	)
Net loss		(1,351	)		(1,248	)		(3,202	)		(3,472	)
Balance, end of period	$	(3,718	)	$	(24,544	)	$	(3,718	)	$	(24,544	)

Total shareholders' equity	$	42,013		$	50,078		$	42,013		$	50,078

Issue of Common Stock and Warrants

On September 12, 2021, the Company entered into a securities purchase agreement with certain purchasers named therein, pursuant to which the Company issued 3,623,189 shares of the Company's common stock, par value $0.001 per share at an offering price of $2.76 per share. The Company received gross proceeds of approximately $10,000 and net proceeds of $9,288 after deducting placement agent fees and related offering expenses. In a concurring private placement the Company also issued to the same purchasers warrants exercisable for an aggregate of 3,623,189 shares of common stock at an exercise price of $2.76 per share. Each warrant became immediately exercisable and will expire on March 15, 2027.

On January 4, 2022, the Company entered into a Securities Purchase Agreement with Edward D. Bagley, an affiliate of the Company, pursuant to which the Company agreed to issue and sell, in a private placement 1,538,461 shares (the “Shares”) of the Company’s common stock, par value $0.001 per share, at a purchase price of $1.30 per share of Common Stock. The consideration for the Shares is the cancellation and termination of Mr. Bagley’s outstanding bridge loan to the Company in the principal amount of $2,000 originally issued on July 2, 2021 and amended and restated on September 11, 2021. Mr. Bagley is an affiliate of the Company and the Company’s single largest stockholder.

Cash Dividend Distribution

On May 8, 2023, the Company announced that the Company’s Board of Directors had declared a special one-time cash dividend of $1.00 per share of the Company’s common stock or eligible warrants and paid $28,978 of cash dividends on May 31, 2023 to shareholders of record on May 22, 2023.

Nasdaq Delisting Notification

On August 1, 2023, the Company received a letter (the “Notice”) from the Listing Qualifications Department (the “Staff”) of the Nasdaq Stock Market (“Nasdaq”) informing management that because the closing bid price for the Company’s common stock listed on Nasdaq was below $1.00 for 30 consecutive trading days, the Company is not in compliance with the minimum bid price requirement for continued listing on the Nasdaq Capital Market, as set forth in Nasdaq Marketplace Rule 5550(a)(2) (the “Minimum Bid Price Requirement”). In accordance with Nasdaq Marketplace Rule 5810(c)(3)(A), the Company was granted a period of 180 calendar days from August 1, 2023, or until January 29, 2024, to regain compliance with the Minimum Bid Price Requirement. The Company’s common stock has continued to trade below $1.00 per share.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 326	$ 326
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	23,960,684	23,955,767
Common stock, shares outstanding (in shares)	23,960,684	23,955,767

Business Description, Basis of Presentation and Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Loss Contingencies [Line Items]
Cash and cash equivalents	$ 13,694		$ 984
Working capital	36,746
Net cash provided by operating activities	51,143	$ (2,060)
Increase of cash used in operating activities	$ 53,203

Marketable Securities - Available-for-sale Securities by Major Security Type (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Marketable Securities [Line Items]
Amortized cost	$ 6,298
Gross unrealized holding gains	2
Gross unrealized holding losses	(19)
Estimated fair value	6,281	$ 0
US Treasury securities [Member]
Marketable Securities [Line Items]
Amortized cost	3,281
Gross unrealized holding gains	0
Gross unrealized holding losses	(3)
Estimated fair value	3,278
Mutual funds [Member]
Marketable Securities [Line Items]
Amortized cost	1,169
Gross unrealized holding gains	2
Gross unrealized holding losses	0
Estimated fair value	1,171
Certificates of deposit [Member]
Marketable Securities [Line Items]
Amortized cost	859
Gross unrealized holding gains	0
Gross unrealized holding losses	0
Estimated fair value	859
Corporate bonds and notes [Member]
Marketable Securities [Line Items]
Amortized cost	989
Gross unrealized holding gains	0
Gross unrealized holding losses	(16)
Estimated fair value	$ 973

Revenue Information

9 Months Ended

Sep. 30, 2023

Revenue Information

Revenue Information

2. Revenue Information

The following table disaggregates the Company’s revenue into primary product groups:

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Audio conferencing	$	1,867	$	3,201	$	6,484	$	9,655
Microphones		2,355		2,475		6,239		8,525
Video products		667		588		1,827		3,004
	$	4,889	$	6,264	$	14,550	$	21,184

The following table disaggregates the Company’s revenue into major regions:

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
North and South America	$	2,400	$	3,251	$	7,353	$	10,211
Asia Pacific (includes Middle East, India and Australia)		2,058		2,018		5,426		6,560
Europe and Africa		431		995		1,771		4,413
	$	4,889	$	6,264	$	14,550	$	21,184

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Income Taxes

9 Months Ended

Sep. 30, 2023

Income Taxes

Income Taxes

11. Income Taxes

The current year loss did not result in income tax benefit due to recording a full valuation allowance against expected benefits. The valuation allowance was recorded as we concluded that it was more likely than not that our deferred tax assets were not realizable primarily due to the Company's recent pre-tax losses. Provision for income taxes for the nine months ended September 30, 2023 mostly represents income tax expense recorded for jurisdictions outside the United States.

The Company had approximately $962 of uncertain tax positions as of September 30, 2023. Due to the inherent uncertainty of the underlying tax positions, it is not possible to forecast the payment of this liability for any particular year.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Revenue Information - Revenue into Primary Product Groups and Major Regions (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue [Line Items]
Revenue	$ 4,889	$ 6,264	$ 14,550	$ 21,184
North and South America [Member]
Revenue [Line Items]
Revenue	2,400	3,251	7,353	10,211
Asia Pacific (includes Middle East, India and Australia)
Revenue [Line Items]
Revenue	2,058	2,018	5,426	6,560
Europe and Africa [Member]
Revenue [Line Items]
Revenue	431	995	1,771	4,413
Audio conferencing [Member]
Revenue [Line Items]
Revenue	1,867	3,201	6,484	9,655
Microphones [Member]
Revenue [Line Items]
Revenue	2,355	2,475	6,239	8,525
Video products [Member]
Revenue [Line Items]
Revenue	$ 667	$ 588	$ 1,827	$ 3,004

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
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+ Details

Marketable Securities - Maturities of Available-for-sale Securities (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Investments, Debt and Equity Securities [Abstract]
Due within one year, amortized cost	$ 5,715
Due after one year through five years, amortized cost	583
Due after five years, amortized cost	0
Total available-for-sale securities, amortized cost	6,298
Due within one year, estimated fair value	5,698
Due after one year through five years, estimated fair value	583
Due after five years, estimated fair value	0
Total available-for-sale securities, estimated fair value	$ 6,281

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2023	Nov. 07, 2023
Cover [Abstract]
Entity Registrant Name	CLEARONE INC
Entity Central Index Key	0000840715
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		23,960,684
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, $0.001
Trading Symbol	CLRO
Security Exchange Name	NASDAQ
Entity File Number	001-33660
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	5225 Wiley Post Way, Suite 500
Entity Address, City or Town	Salt Lake City
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84116
Entity Tax Identification Number	87-0398877
City Area Code	(801)
Local Phone Number	975-7200
Document Quarterly Report	true
Document Transition Report	false

Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2023

Intangible Assets

Schedule of intangible assets and estimated useful lives

	Estimated useful lives (years)			September 30, 2023			December 31, 2022
Tradename	5	to	7	$	555		$	555
Patents and technological know-how	10	to	20		7,164			7,053
Proprietary software	3	to	15		2,981			2,981
Other	3	to	5		323			323
Total intangible assets					11,023			10,912
Accumulated amortization					(9,229	)		(8,841	)
Total intangible assets, net				$	1,794		$	2,071

Schedule of amortization of intangible assets

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Amortization of intangible assets	$	141	$	686	$	388	$	2,038

Schedule of estimated future amortization expense of intangible assets

Years ending December 31,	Amount
2023 (Remainder)	$	129
2024		255
2025		194
2026		193
2027		63
Thereafter		960
Total	$	1,794

Intangible Assets - Estimated Future Amortization Expense of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Intangible Assets
2023 (Remainder)	$ 129
2024	255
2025	194
2026	193
2027	63
Thereafter	960
Total	$ 1,794	$ 2,071

Fair Value Measurements

9 Months Ended

Sep. 30, 2023

Fair Value Measurements

Fair Value Measurements

12. Fair Value Measurements

The fair value of the Company’s financial instruments reflects the amounts that the Company estimates it will receive in connection with the sale of an asset or pay in connection with the transfer of a liability in an orderly transaction between market participants at the measurement date (exit price). The fair value hierarchy prioritizes the use of inputs used in valuation techniques into the following three levels:

Level 1 - Quoted prices in active markets for identical assets and liabilities.

Level 2 - Observable inputs other than quoted prices in active markets for identical assets and liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. This category generally includes U.S. Government and agency securities; municipal securities; mutual funds and securities sold and not yet settled.

Level 3 - Unobservable inputs.

The Company’s financial instruments are valued using observable inputs. The following table sets forth the fair value of the financial instruments re-measured by the Company as of September 30, 2023:

	Level 1		Level 2		Level 3		Total
September 30, 2023
Mutual funds	$	1,171	$	—	$	—	$	1,171
US Treasury securities		—		3,278		—		3,278
Certificates of deposit		—		859		—		859
Corporate bonds and notes		—		973		—		973
Total	$	1,171	$	5,110	$	—	$	6,281

There were no financial instruments that were re-measured by the Company as of December 31, 2022.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Business Description, Basis of Presentation and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Business Description, Basis of Presentation and Significant Accounting Policies
Basis of Presentation:	Basis of Presentation: The fiscal year for ClearOne is the twelve months ending on December 31. The condensed consolidated financial statements include the accounts of ClearOne and its subsidiaries. All significant inter-company accounts and transactions have been eliminated. These accompanying interim unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and are not audited. Certain information and footnote disclosures that are usually included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been either condensed or omitted in accordance with SEC rules and regulations. The accompanying condensed consolidated financial statements contain all adjustments, consisting of normal recurring accruals, necessary for a fair presentation of our financial position as of September 30, 2023 and December 31, 2022, the results of operations for the three and nine months ended September 30, 2023 and 2022, and the cash flows for the nine months ended September 30, 2023 and 2022. The results of operations for the three and nine months ended September 30, 2023 and 2022 are not necessarily indicative of the results for a full-year period. These interim unaudited condensed consolidated financial statements should be read in conjunction with the financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2022 filed with the SEC.
Significant Accounting Policies:	Significant Accounting Policies: The significant accounting policies were described in Note 1 to the audited consolidated financial statements included in the Company’s annual report on Form 10-K for the year ended December 31, 2022. There have been no changes to these policies during the quarter ended September 30, 2023 that are of significance or potential significance to the Company. Recent accounting pronouncements: In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Financial Instruments - Credit Losses (Topic 326). The new standard amends guidance on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities. In February 2020, the FASB issued ASU 2020-02, Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases (Topic 842), which amends the effective date of the original pronouncement for smaller reporting companies. ASU 2016-13 and its amendments will be effective for the Company for interim and annual periods in fiscal years beginning after December 15, 2022. CECL estimates of expected credit losses on trade receivables over their life will be required to be recorded at inception, based on historical information, current conditions, and reasonable and supportable forecasts. The Company adopted the standard in its first quarter of 2023. There was no material impact on the results of operations. The Company has determined that recently issued accounting standards, other than the above discussed, will not have a material impact on its consolidated financial position, results of operations or cash flows.
Liquidity:	Liquidity: As of September 30, 2023, our cash and cash equivalents were approximately $13,694 compared to $984 as of December 31, 2022. Our working capital was $36,746 as of September 30, 2023. Net cash provided by operating activities was $51,143 for the nine months ended September 30, 2023, an increase of $53,203 compared to $2,060 of cash used in operating activities for the nine months ended September 30, 2022. The Company believes, although there can be no assurance, that the current cash position and effective management of working capital, will provide the liquidity needed to meet our operating needs through at least November 8, 2024. The Company also believes that its strong portfolio of intellectual property and its solid brand equity in the market will enable it to raise additional capital if and when needed to meet its short and long-term financing needs; however, there can be no assurance that, if needed, the Company will be successful in obtaining the necessary funds through equity or debt financing on favorable terms or at all. If the Company needs additional capital and is unable to secure financing, it may be required to further reduce expenses, or delay product development and enhancement.

Loss Per Share - Computation of Basic and Diluted Earnings (Loss) per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Numerator:
Net loss	$ (1,351)	$ (1,248)	$ (3,202)	$ (3,472)
Denominator:
Basic weighted average shares outstanding (in shares)	23,960,313	23,952,555	23,957,311	23,933,033
Dilutive common stock equivalents using treasury stock method (in shares)	0	0	0	0
Diluted weighted average shares outstanding (in shares)	23,960,313	23,952,555	23,957,311	23,933,033
Basic loss per common share (in dollars per share)	$ (0.06)	$ (0.05)	$ (0.13)	$ (0.15)
Diluted loss per common share (in dollars per share)	$ (0.06)	$ (0.05)	$ (0.13)	$ (0.15)
Weighted average options, warrants and convertible portion of senior convertible notes outstanding (in shares)	6,294,994	6,694,433	6,316,137	6,896,803
Anti-dilutive options, warrants and convertible portion of senior convertible notes not included in the computation (in shares)	6,294,994	6,694,433	6,316,137	6,896,803

Leases (Tables)

9 Months Ended

Sep. 30, 2023

Leases

Schedule of rent expense

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Rent expense	$	110	$	169	$	369	$	518

Schedule of Supplemental cash flow and balance sheet information related to leases

	Nine months ended September 30,
	2023		2022
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	378	$	531
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	341	$	—

	September 30, 2023			December 31, 2022
Operating lease right-of-use assets	$	1,081		$	1,047

Current portion of operating lease liabilities, included in accrued liabilities	$	390		$	641
Operating lease liabilities, net of current portion		755			492
Total operating lease liabilities	$	1,145		$	1,133

Weighted average remaining lease term for operating leases (in years)		3.56			2.12
Weighted average discount rate for operating leases		6.43	%		5.93	%

Schedule of maturities of operating lease liabilities

Years ending December 31,
2023 (Remainder)	$	114
2024		439
2025		272
2026		210
2027		216
Thereafter		38
Total lease payments		1,289
Less: Imputed interest		(144	)
Total	$	1,145

Shareholders' Equity (Tables)

9 Months Ended

Sep. 30, 2023

Shareholders' Equity

Schedule of changes in stockholders' equity

	Three months ended September 30,						Nine Months Ended September 30,
	2023			2022			2023			2022
Common stock and additional paid-in capital
Balance, beginning of period	$	46,003		$	74,885		$	74,934		$	72,817
Dividends paid		—			—			(28,979	)		—
Issuance of common stock and warrants, net		—			—			—			2,000
Share-based compensation expense		33			24			80			90
Proceeds from employee stock purchase plan		3			1			4			3
Balance, end of period	$	46,039		$	74,910		$	46,039		$	74,910

Accumulated other comprehensive loss
Balance, beginning of period	$	(270	)	$	(266	)	$	(288	)	$	(241	)
Unrealized loss on available-for-sale securities, net of tax		(31	)		—			(17	)		(2	)
Foreign currency translation adjustment		(7	)		(22	)		(3	)		(45	)
Balance, end of period	$	(308	)	$	(288	)	$	(308	)	$	(288	)

Accumulated deficit
Balance, beginning of period	$	(2,367	)	$	(23,296	)	$	(516	)	$	(21,072	)
Net loss		(1,351	)		(1,248	)		(3,202	)		(3,472	)
Balance, end of period	$	(3,718	)	$	(24,544	)	$	(3,718	)	$	(24,544	)

Total shareholders' equity	$	42,013		$	50,078		$	42,013		$	50,078

Share-Based Compensation

9 Months Ended

Sep. 30, 2023

Share-Based Compensation

Share-Based Compensation

10. Share-based Compensation

As of September 30, 2023, the Company had 218,810 options with contractual lives of ten years and 393,229 options with contractual lives of six years offered under the Company’s 2007 Equity Incentive Plan (the “2007 Plan”), which was restated and approved by the shareholders on December 12, 2015. As of September 30, 2023, the 2007 Plan had 852,815 authorized unissued options.

The Company uses judgment in determining the fair value of the share-based payments on the date of grant using an option-pricing model with assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, the risk-free interest rate of the awards, the expected life of the awards, the expected volatility over the term of the awards, and the expected dividends of the awards. The Company uses the Black-Scholes option pricing model to determine the fair value of share-based payments granted under the guidelines of ASC Topic 718.

In applying the Black-Scholes methodology to 160,000 options granted in June 2023, the Company used the following assumptions:

Risk free interest rate, average	3.91%
Expected option life, average	5 years
Expected price volatility, average	91.47%
Expected dividend yield	0%

A summary of the stock option activity under the Company’s plans for the nine months ended September 30, 2023, is as follows:

	Number of shares			Weighted average exercise price
Options outstanding at beginning of year		488,477		$	6.48
Granted		160,000			1.01
Less:
Exercised		—			—
Forfeited prior to vesting		(5,210	)		2.50
Canceled or expired		(31,228	)		7.63
Options outstanding at September 30, 2023		612,039			5.03
Options exercisable at end of September 30, 2023		391,537		$	7.06

As of September 30, 2023, the total remaining unrecognized compensation cost related to non-vested stock options, net of forfeitures, was approximately $186, which will be recognized over a weighted average period of 2.42 years.

Share-based compensation expense has been recorded as follows:

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Cost of goods sold	$	2	$	2	$	5	$	6
Sales and marketing		2		2		6		9
Research and product development		17		10		37		34
General and administrative		12		10		32		40
	$	33	$	24	$	80	$	89

Loss Per Share

9 Months Ended

Sep. 30, 2023

Loss Per Share

Loss Per Share

3. Loss Per Share

Loss per common share is computed based on the weighted-average number of common shares outstanding and, when appropriate, dilutive potential common stock outstanding during the period. Stock options, warrants and the convertible portion of senior convertible notes are considered to be potential common stock. The computation of diluted earnings (loss) per share does not assume exercise or conversion of securities that would have an anti-dilutive effect.

Basic earnings (loss) per common share is the amount of net earnings (loss) for the period available to each weighted-average share of common stock outstanding during the reporting period. Diluted earnings (loss) per common share is the amount of earnings (loss) for the period available to each weighted-average share of common stock outstanding during the reporting period and to each share of potential common stock outstanding during the period, unless inclusion of potential common stock would have an anti-dilutive effect.

The following table sets forth the computation of basic and diluted earnings (loss) per common share:

	Three months ended September 30,						Nine months ended September 30,
	2023			2022			2023			2022
Numerator:
Net loss	$	(1,351	)	$	(1,248	)	$	(3,202	)	$	(3,472)
Denominator:
Basic weighted average shares outstanding		23,960,313			23,952,555			23,957,311			23,933,033
Dilutive common stock equivalents using treasury stock method		—			—			—			—
Diluted weighted average shares outstanding		23,960,313			23,952,555			23,957,311			23,933,033

Basic loss per common share	$	(0.06	)	$	(0.05	)	$	(0.13	)	$	(0.15)
Diluted loss per common share	$	(0.06	)	$	(0.05	)	$	(0.13	)	$	(0.15)

Weighted average options, warrants and convertible portion of senior convertible notes outstanding		6,294,994			6,694,433			6,316,137			6,896,803
Anti-dilutive options, warrants and convertible portion of senior convertible notes not included in the computation		6,294,994			6,694,433			6,316,137			6,896,803

Debt (Schedule of maturities of principal amount contained in the Notes) (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Senior Convertible Notes, Principal Amount Maturing
2023 (Remainder)	$ 1,245
Total principal amount	$ 1,245

Leases - Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$ 378	$ 531
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$ 341	$ 0

Inventories - Net loss incurred on valuation of inventory (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Inventories
Net loss incurred on valuation of inventory at lower of cost or market value and write-off of obsolete inventory	$ 3	$ 194	$ 105	$ 221

Debt (Details Textual) $ / shares in Units, $ in Thousands					1 Months Ended	3 Months Ended		9 Months Ended
Debt (Details Textual) $ / shares in Units, $ in Thousands	Oct. 28, 2022 USD ($)	Jan. 04, 2022 USD ($) $ / shares shares	Jul. 02, 2021 USD ($)	Dec. 17, 2019 USD ($) d $ / shares shares	Jan. 31, 2023 USD ($)	Sep. 30, 2023 USD ($) $ / shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) $ / shares	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares	Sep. 12, 2021 $ / shares shares
Senior Convertible Notes and Warrants
Common stock, par value						$ 0.001		$ 0.001		$ 0.001
Short-term debt \| $						$ 1,204		$ 1,204		$ 3,732
Bridge Loan
Senior Convertible Notes and Warrants
Debt instrument maturity date			Oct. 01, 2021
Extended debt instrument maturity date			Jan. 03, 2022
Common Stock
Senior Convertible Notes and Warrants
Common stock shares issued \| shares											3,623,189
Common stock, par value											$ 0.001
Purchase price (in dollars per share)											2.76
Warrants, Initial exercise price per share											$ 2.76
Beneficial owner \| Common Stock
Senior Convertible Notes and Warrants
Beneficial owner of the Company’s issued and outstanding shares of Common Stock				46.60%
Edward D. Bagley \| Bridge Loan
Senior Convertible Notes and Warrants
Principal amount of loan obtained \| $		$ 2,000
Promissory note issuance date		Jul. 02, 2021
Bridge loan amended date		Sep. 11, 2021
Edward D. Bagley \| Bridge Loan \| Notes Payable
Senior Convertible Notes and Warrants
Interest rate of the loan	12.00%		8.00%
Principal amount of loan obtained \| $	$ 2,000		$ 2,000							$ 2,000
Promissory note issuance date	Oct. 28, 2022		Jul. 02, 2021
Debt instrument maturity date	Oct. 28, 2023
Repayments of short-term debt \| $					$ 2,000
Securities Purchase Agreement \| Edward D. Bagley \| Private Placement \| Common Stock
Senior Convertible Notes and Warrants
Common stock shares issued \| shares		1,538,461
Common stock, par value		$ 0.001
Purchase price (in dollars per share)		$ 1.3
Senior Convertible Notes and Warrants
Senior Convertible Notes and Warrants
Issuance and sale of secured convertible notes \| $				$ 3,000
Original issue discount and issuance costs \| $				346
Net proceeds after original issue discount and issuance costs \| $				$ 2,654
Amortization of debt discount and issuance costs \| $						$ 49	$ 49	$ 147	$ 147
Senior Convertible Notes and Warrants \| Common Stock
Senior Convertible Notes and Warrants
Warrants to purchase of common stock, shares \| shares				340,909
Common stock, par value				$ 0.001
Senior Convertible Notes
Senior Convertible Notes and Warrants
Interest accrual at a variable rate adjusted on a quarterly basis, percent				2.50%
Published in the Wall Street Journal (New York edition) as of the beginning of such calendar quarter				Prime Rate
Debt instrument maturity date				Dec. 17, 2023
Senior Convertible Notes \| Greater of
Senior Convertible Notes and Warrants
Interest accrual at a variable rate adjusted on a quarterly basis, percent				5.25%
Senior Convertible Notes \| Common Stock
Senior Convertible Notes and Warrants
Senior Convertible Notes, Initial conversion price per share				$ 2.11
Senior Convertible Notes, Threshold percentage of stock price trigger				120.00%
Senior Convertible Notes, Threshold consecutive trading days \| d				90
Senior Convertible Notes \| Common Stock \| Greater of
Senior Convertible Notes and Warrants
Senior Convertible Notes, Threshold percentage of stock price trigger				200.00%
Warrants \| Common Stock
Senior Convertible Notes and Warrants
Warrants, Initial exercise price per share				$ 1.76

Debt (Schedule Of Warrants Valuation Assumptions) (Details)	Sep. 30, 2023
Risk-free interest rate
Warrants, Valuation assumptions, Black-Scholes method
Warrants, assumptions rate	1.82%
Expected life of Warrants
Warrants, Valuation assumptions, Black-Scholes method
Expected life of Warrants (years)	7 years
Expected price volatility
Warrants, Valuation assumptions, Black-Scholes method
Warrants, assumptions rate	49.40%
Expected dividend yield
Warrants, Valuation assumptions, Black-Scholes method
Warrants, assumptions rate	0.00%

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 13,694	$ 984
Current marketable securities	5,698	0
Legal settlement receivable	0	55,000
Receivables, net of allowance of $326	3,874	3,603
Inventories, net	8,664	8,961
Income tax receivable	6,381	1,071
Prepaid expenses and other assets	3,776	7,808
Total current assets	42,087	77,427
Long-term marketable securities	583	0
Long-term inventories, net	2,870	2,707
Property and equipment, net	590	383
Operating lease - right of use assets, net	1,081	1,047
Intangibles, net	1,794	2,071
Other assets	112	115
Total assets	49,117	83,750
Current liabilities:
Accounts payable	1,759	1,284
Accrued liabilities	2,340	3,041
Deferred product revenue	38	63
Short-term debt	1,204	3,732
Total current liabilities	5,341	8,120
Operating lease liability, net of current	755	492
Other long-term liabilities	1,008	1,008
Total liabilities	7,104	9,620
Shareholders' equity:
Common stock, par value $0.001, 50,000,000 shares authorized, 23,960,864 and 23,955,767 shares issued and outstanding, respectively	24	24
Additional paid-in capital	46,015	74,910
Accumulated other comprehensive loss	(308)	(288)
Accumulated deficit	(3,718)	(516)
Total shareholders' equity	42,013	74,130
Total liabilities and shareholders' equity	$ 49,117	$ 83,750

Leases - Rent Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Leases - Rent Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases
Rent expense	$ 110	$ 169	$ 369	$ 518

Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2023

Loss Per Share

Schedule of the computation of basic and diluted earnings (loss) per common share

	Three months ended September 30,						Nine months ended September 30,
	2023			2022			2023			2022
Numerator:
Net loss	$	(1,351	)	$	(1,248	)	$	(3,202	)	$	(3,472)
Denominator:
Basic weighted average shares outstanding		23,960,313			23,952,555			23,957,311			23,933,033
Dilutive common stock equivalents using treasury stock method		—			—			—			—
Diluted weighted average shares outstanding		23,960,313			23,952,555			23,957,311			23,933,033

Basic loss per common share	$	(0.06	)	$	(0.05	)	$	(0.13	)	$	(0.15)
Diluted loss per common share	$	(0.06	)	$	(0.05	)	$	(0.13	)	$	(0.15)

Weighted average options, warrants and convertible portion of senior convertible notes outstanding		6,294,994			6,694,433			6,316,137			6,896,803
Anti-dilutive options, warrants and convertible portion of senior convertible notes not included in the computation		6,294,994			6,694,433			6,316,137			6,896,803

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net loss	$ (3,202)	$ (3,472)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization expense	709	2,390
Amortization of right-of-use assets	306	449
Share-based compensation expense	80	90
Change of inventory to net realizable value	105	221
Gain recognized on Paycheck Protection Plan Loan forgiveness	0	(1,528)
Gain (loss) on disposal of assets and sale of marketable securities	(12)	0
Changes in operating assets and liabilities:
Receivables	(271)	868
Legal settlement receivable	55,000	0
Inventories	29	710
Prepaid expenses and other assets	4,035	2,051
Accounts payable	475	(3,336)
Accrued liabilities	(448)	(54)
Income taxes receivable	(5,310)	0
Deferred product revenue	(25)	19
Operating lease liabilities	(328)	(468)
Net cash provided by (used in) operating activities	51,143	(2,060)
Cash flows from investing activities:
Purchase of property and equipment	(372)	(17)
Purchase of intangibles	(111)	(93)
Capitalized patent defense costs	0	(642)
Proceeds from maturities and sales of marketable securities	3,094	3,008
Purchases of marketable securities	(9,389)	0
Net cash provided by (used in) investing activities	(6,778)	2,256
Cash flows from financing activities:
Dividend payment	(28,979)	0
Net proceeds from equity-based compensation programs	4	3
Paycheck Protection Program loan refund upon full forgiveness net of loan payments	0	768
Principal payments of debt	(2,675)	(540)
Net cash provided by (used in) financing activities	(31,650)	231
Effect of exchange rate changes on cash and cash equivalents	(5)	(48)
Net increase in cash and cash equivalents	12,710	379
Cash and cash equivalents at the beginning of the period	984	1,071
Cash and cash equivalents at the end of the period	13,694	1,450
The following is a summary of supplemental cash flow activities:
Cash paid for income taxes	6,650	68
Cash paid for interest	$ 311	$ 140

Revenue Information (Tables)

9 Months Ended

Sep. 30, 2023

Revenue Information

Schedule disaggregates the Company’s revenue into primary product groups and major regions

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Audio conferencing	$	1,867	$	3,201	$	6,484	$	9,655
Microphones		2,355		2,475		6,239		8,525
Video products		667		588		1,827		3,004
	$	4,889	$	6,264	$	14,550	$	21,184

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
North and South America	$	2,400	$	3,251	$	7,353	$	10,211
Asia Pacific (includes Middle East, India and Australia)		2,058		2,018		5,426		6,560
Europe and Africa		431		995		1,771		4,413
	$	4,889	$	6,264	$	14,550	$	21,184

Debt (Schedule of carrying value of Notes and Warrants) (Details) - USD ($)
$ in Thousands

Sep. 30, 2023

Dec. 31, 2022

Liability component:

Principal

$ 1,245

Equity component:

Warrants

^[1]

318

$ 318

Conversion feature

^[1]

122

Net carrying amount

^[1]

440

Secured convertible notes

Liability component:

Principal

1,245

1,920

Less: debt discount and issuance costs, net of amortization

(41)

(188)

Net carrying amount

1,204

1,732

Equity component:

Current portion of liability component included under short-term debt

1,245

1,920

Liability component total

$ 1,245

$ 1,920

[1]	Recorded on the condensed consolidated balance sheets as additional paid-in capital.

Marketable Securities (Tables)

9 Months Ended

Sep. 30, 2023

Investments, Debt and Equity Securities [Abstract]

Schedule of amortized cost, gross unrealized holding gains, gross unrealized holding losses, and fair value for available-for-sale securities by major security type and class of security

	Amortized cost		Gross unrealized holding gains		Gross unrealized holding losses			Estimated fair value
September 30, 2023
Available-for-sale securities:
US Treasury securities	$	3,281	$	—	$	(3	)	$	3,278
Mutual funds		1,169		2		—			1,171
Certificates of deposit		859		—		—			859
Corporate bonds and notes	$	989	$	—	$	(16	)	$	973
Total available-for-sale securities	$	6,298	$	2	$	(19	)	$	6,281

Schedule of maturities of marketable securities classified as available-for-sale securities

	Amortized cost		Estimated fair value
Due within one year	$	5,715	$	5,698
Due after one year through five years		583		583
Due after five years		—		—
Total available-for-sale securities	$	6,298	$	6,281

Schedule of available-for-sale marketable securities with continuous gross unrealized loss position

	Less than 12 months					More than 12 months				Total
	Estimated fair value		Gross unrealized holding losses			Estimated fair value		Gross unrealized holding losses		Estimated fair value		Gross unrealized holding losses
As of September 30, 2023
US Treasury securities	$	3,278	$	(3	)	$	—	$	—	$	3,278	$	(3	)
Corporate bonds and notes		973		(16	)		—		—		973		(16	)
Total	$	4,251	$	(19	)	$	—	$	—	$	4,251	$	(19	)

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2023

Fair Value Measurements

Schedule of fair value of the financial instruments

	Level 1		Level 2		Level 3		Total
September 30, 2023
Mutual funds	$	1,171	$	—	$	—	$	1,171
US Treasury securities		—		3,278		—		3,278
Certificates of deposit		—		859		—		859
Corporate bonds and notes		—		973		—		973
Total	$	1,171	$	5,110	$	—	$	6,281

Fair Value Measurements - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair Value Measurements
Total	$ 6,281	$ 0
Level 1 [Member]
Fair Value Measurements
Total	1,171
Level 2 [Member]
Fair Value Measurements
Total	5,110
Level 3 [Member]
Fair Value Measurements
Total	0
Mutual funds [Member]
Fair Value Measurements
Total	1,171
Mutual funds [Member] \| Level 1 [Member]
Fair Value Measurements
Total	1,171
Mutual funds [Member] \| Level 2 [Member]
Fair Value Measurements
Total	0
Mutual funds [Member] \| Level 3 [Member]
Fair Value Measurements
Total	0
US Treasury securities [Member]
Fair Value Measurements
Total	3,278
US Treasury securities [Member] \| Level 1 [Member]
Fair Value Measurements
Total	0
US Treasury securities [Member] \| Level 2 [Member]
Fair Value Measurements
Total	3,278
US Treasury securities [Member] \| Level 3 [Member]
Fair Value Measurements
Total	0
Certificates of deposit [Member]
Fair Value Measurements
Total	859
Certificates of deposit [Member] \| Level 1 [Member]
Fair Value Measurements
Total	0
Certificates of deposit [Member] \| Level 2 [Member]
Fair Value Measurements
Total	859
Certificates of deposit [Member] \| Level 3 [Member]
Fair Value Measurements
Total	0
Corporate bonds and notes [Member]
Fair Value Measurements
Total	973
Corporate bonds and notes [Member] \| Level 1 [Member]
Fair Value Measurements
Total	0
Corporate bonds and notes [Member] \| Level 2 [Member]
Fair Value Measurements
Total	973
Corporate bonds and notes [Member] \| Level 3 [Member]
Fair Value Measurements
Total	$ 0

Subsequent events

9 Months Ended

Sep. 30, 2023

Subsequent events

Subsequent events

13. Subsequent events

None.

Debt (Tables)

9 Months Ended

Sep. 30, 2023

Debt

Schedule of Warrants, Valuation assumptions, Black-Scholes method

Risk-free interest rate	1.82%
Expected life of warrants (years)	7
Expected price volatility	49.4%
Expected dividend yield	0%

Schedule of carrying value of Notes and Warrants

	September 30, 2023			December 31, 2022
Liability component:
Principal	$	1,245		$	1,920
Less: debt discount and issuance costs, net of amortization		(41	)		(188	)
Net carrying amount	$	1,204		$	1,732
Equity component⁽¹⁾:
Warrants	$	318		$	318
Conversion feature		122			122
Net carrying amount	$	440		$	440

Current portion of liability component included under short-term debt	$	1,245		$	1,920
Liability component total	$	1,245		$	1,920

(1) Recorded on the condensed consolidated balance sheets as additional paid-in capital.

Schedule of maturities of principal amount contained in the Notes

Year ending December 31,	Principal Amount Maturing
2023 (Remainder)		1,245
Total principal amount	$	1,245

Leases - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Leases
2023 (Remainder)	$ 114
2024	439
2025	272
2026	210
2027	216
Thereafter	38
Total lease payments	1,289
Less: Imputed interest	(144)
Total	$ 1,145	$ 1,133

Share-based Compensation (Tables)

9 Months Ended

Sep. 30, 2023

Share-Based Compensation

Schedule of valuation assumptions for applying the Black-Scholes methodology to the options granted under share-based payments

Risk free interest rate, average	3.91%
Expected option life, average	5 years
Expected price volatility, average	91.47%
Expected dividend yield	0%

Schedule of stock option activity

	Number of shares			Weighted average exercise price
Options outstanding at beginning of year		488,477		$	6.48
Granted		160,000			1.01
Less:
Exercised		—			—
Forfeited prior to vesting		(5,210	)		2.50
Canceled or expired		(31,228	)		7.63
Options outstanding at September 30, 2023		612,039			5.03
Options exercisable at end of September 30, 2023		391,537		$	7.06

Schedule of share-based compensation expense

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Cost of goods sold	$	2	$	2	$	5	$	6
Sales and marketing		2		2		6		9
Research and product development		17		10		37		34
General and administrative		12		10		32		40
	$	33	$	24	$	80	$	89

Share-based Compensation - Black-Scholes Assumptions (Details)	9 Months Ended
	Sep. 30, 2023
Share-Based Compensation
Risk free interest rate, average	3.91%
Expected option life, average	5 years
Expected price volatility, average	91.47%
Expected dividend yield	0.00%

Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 11,023	$ 10,912
Accumulated amortization	(9,229)	(8,841)
Total	1,794	2,071
Tradename [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 555	555
Tradename [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	5 years
Tradename [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	7 years
Patents and technological know-how [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 7,164	7,053
Patents and technological know-how [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	10 years
Patents and technological know-how [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	20 years
Proprietary software [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 2,981	2,981
Proprietary software [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	3 years
Proprietary software [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	15 years
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 323	$ 323
Other [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	3 years
Other [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	5 years

Share-based Compensation - Stock Option Activity (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding at beginning of year \| shares	488,477
Granted \| shares	160,000
Exercised \| shares	0
Forfeited prior to vesting \| shares	(5,210)
Canceled or expired \| shares	(31,228)
Options outstanding at end of year \| shares	612,039
Options exercisable at end of year \| shares	391,537
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options outstanding at beginning of year \| $ / shares	$ 6.48
Granted \| $ / shares	1.01
Exercised \| $ / shares	0
Forfeited prior to vesting \| $ / shares	2.5
Canceled or expired \| $ / shares	7.63
Options outstanding at end of year \| $ / shares	5.03
Options exercisable at end of year \| $ / shares	$ 7.06

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Leases
Operating lease right-of-use assets	$ 1,081	$ 1,047
Operating lease liabilities:
Current portion of operating lease liabilities, included in accrued liabilities	390	641
Operating lease liabilities, net of current portion	755	492
Total operating lease liabilities	$ 1,145	$ 1,133
Weighted average remaining lease term for operating leases (in years)	3 years 6 months 21 days	2 years 1 month 13 days
Weighted average discount rate for operating leases	6.43%	5.93%

Inventories (Tables)

9 Months Ended

Sep. 30, 2023

Inventories

Schedule of Inventories, net of reserves

	September 30, 2023		December 31, 2022
Current:
Raw materials	$	3,210	$	4,499
Finished goods		5,454		4,462
	$	8,664	$	8,961

Long-term:
Raw materials	$	1,302	$	1,068
Finished goods		1,568		1,639
	$	2,870	$	2,707

Schedule of net loss incurred on valuation of inventory at lower of cost or market value and write-off of obsolete inventory

	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Net loss incurred on valuation of inventory at lower of cost or market value and write-off of obsolete inventory	$	3	$	194	$	105	$	221

Shareholders' Equity - Shareholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period			$ 74,130
Foreign currency translation adjustment	$ (7)	$ (22)	(3)	$ (45)
Net loss	(1,351)	(1,248)	(3,202)	(3,472)
Balance, end of period	42,013	50,078	42,013	50,078
Common stock and additional paid-in capital [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	46,003	74,885	74,934	72,817
Dividends paid	0	0	(28,979)	0
Issuance of common stock and warrants, net	0	0	0	2,000
Share-based compensation expense	33	24	80	90
Proceeds from employee stock purchase plan	3	1	4	3
Balance, end of period	46,039	74,910	46,039	74,910
Accumulated other comprehensive loss [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(270)	(266)	(288)	(241)
Unrealized loss on available-for-sale securities, net of tax	(31)	0	(17)	(2)
Foreign currency translation adjustment	(7)	(22)	(3)	(45)
Balance, end of period	(308)	(288)	(308)	(288)
Accumulated deficit [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(2,367)	(23,296)	(516)	(21,072)
Net loss	(1,351)	(1,248)	(3,202)	(3,472)
Balance, end of period	$ (3,718)	$ (24,544)	$ (3,718)	$ (24,544)

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Revenue	$ 4,889	$ 6,264	$ 14,550	$ 21,184
Cost of goods sold	3,273	3,694	9,771	12,991
Gross profit	1,616	2,570	4,779	8,193
Operating expenses:
Sales and marketing	1,119	1,151	3,634	4,273
Research and product development	889	876	2,805	3,406
General and administrative	1,097	1,673	3,373	5,146
Total operating expenses	3,105	3,700	9,812	12,825
Operating loss	(1,489)	(1,130)	(5,033)	(4,632)
Interest expense	(86)	(90)	(469)	(285)
Other income, net	243	(3)	2,346	1,505
Loss before income taxes	(1,332)	(1,223)	(3,156)	(3,412)
Provision for income taxes	19	25	46	60
Net loss	$ (1,351)	$ (1,248)	$ (3,202)	$ (3,472)
Basic weighted average shares outstanding (in shares)	23,960,313	23,952,555	23,957,311	23,933,033
Diluted weighted average shares outstanding (in shares)	23,960,313	23,952,555	23,957,311	23,933,033
Basic loss per share (in dollars per share)	$ (0.06)	$ (0.05)	$ (0.13)	$ (0.15)
Diluted loss per share (in dollars per share)	$ (0.06)	$ (0.05)	$ (0.13)	$ (0.15)
Comprehensive loss:
Net loss	$ (1,351)	$ (1,248)	$ (3,202)	$ (3,472)
Unrealized loss on available-for-sale securities, net of tax	(31)	0	(17)	(2)
Change in foreign currency translation adjustment	(7)	(22)	(3)	(45)
Comprehensive loss	$ (1,389)	$ (1,270)	$ (3,222)	$ (3,519)

Leases (Details Textual)	Sep. 30, 2023 ft²
Facility to support, research and development activity [Member] \| Gainesville, Florida [Member]
Lessee, Lease, Description [Line Items]
Area of real estate property	1,350
Facility to support, principal administrative, sales, marketing, customer support, and research and product development activity [Member] \| Salt Lake City, Utah [Member]
Lessee, Lease, Description [Line Items]
Area of real estate property	9,402
Facility to support, principal administrative, sales, marketing, customer support, and research and product development activity [Member] \| Chennai, India [Member]
Lessee, Lease, Description [Line Items]
Area of real estate property	6,175
Warehouse to support, primary inventory fulfillment and repair center [Member] \| Salt Lake City, Utah [Member]
Lessee, Lease, Description [Line Items]
Area of real estate property	40,000

Debt

9 Months Ended

Sep. 30, 2023

Debt

Debt

9. Debt

Senior Convertible Notes and Warrants

On December 17, 2019, the Company completed the issuance and sale of $3,000 aggregate principal amount of secured convertible notes of the Company (the “Notes”) and warrants (the “Warrants”) to purchase 340,909 shares of common stock, par value $0.001 per share of the Company (the “Common Stock”), in a private placement transaction. The Notes and Warrants were issued and sold to Edward D. Bagley, an affiliate of the Company, on the terms and conditions of a Note Purchase Agreement dated December 8, 2019 between the Company, certain subsidiary guarantors of the Company, and Mr. Bagley. Mr. Bagley was the beneficial owner of approximately 46.6% of the Company’s issued and outstanding shares of Common Stock at the time that the Notes and Warrants were issued to him.

The Notes will mature on December 17, 2023 (the “Maturity Date”) and will accrue interest at a variable rate adjusted on a quarterly basis and equal to two and one-half percent (2.5%) over the greater of (x) five and one-quarter percent (5.25%) and (y) the Prime Rate as published in the Wall Street Journal (New York edition) as of the beginning of such calendar quarter. The Notes may be converted into shares of the Company’s Common Stock at any time at the election of Mr. Bagley at an initial conversion price of $2.11 per share (the “Conversion Price”), or 120% of the closing price of the Common Stock on December 6, 2019 as reported on the Nasdaq Capital Market. Also, the Company can cause a mandatory conversion of the Notes if the volume weighted average closing price of the Common Stock over 90 consecutive trading days exceeds 200% of the Conversion Price. In addition, the Notes may be redeemed by the Company for cash at any time after December 17, 2020 upon payment of the outstanding principal balance of the Notes and any unpaid and accrued interest. The Company also is required to redeem the Notes upon the occurrence of a change in control of the Company.

The Warrants have an initial exercise price equal to $1.76, the closing price of the Common Stock on December 6, 2019 as reported on the Nasdaq Capital Market, and are exercisable until December 17, 2026. The Warrants must be exercised for cash, unless at the time of exercise there is not a then effective registration statement for the resale of the shares of Common Stock issuable upon exercise of the Warrants, in which case the Warrants may be exercised via a cashless exercise feature that provides for net settlement of the shares of Common Stock issuable upon exercise.

Concurrent with the issuance of the Notes and Warrants pursuant to the Note Purchase Agreement, the Company, the Guarantors and Mr. Bagley entered into a Guaranty and Collateral Agreement (the “Collateral Agreement”) pursuant to which the Company and the Guarantors granted Mr. Bagley a first priority lien interest in all of the Company’s assets as security for the Company’s performance of its obligations under the Notes and Warrants.

The net proceeds after original issue discount and issuance costs of $346 were approximately $2,654. The Company expected to use the proceeds from the sale of the Notes and Warrants for general corporate purposes and working capital.

In accounting for the issuance of the Notes, the Company separated Notes and Warrants into liability and equity components. The carrying amount of Warrants, being an equity component, was first calculated using Black-Scholes method with the following assumptions:

Risk-free interest rate	1.82%
Expected life of warrants (years)	7
Expected price volatility	49.4%
Expected dividend yield	0%

The carrying amount of the Notes was then determined by deducting the fair value of the Warrants from the principal amount of the Notes. The carrying amount of the Notes was further separated into equity and liability components after separating the value of the conversion feature into an equity component and leaving the remaining value as liability. The equity component is not remeasured while the Notes and Warrants continue to meet the conditions for equity classification for equity components.

The original issue discount and issuance costs are netted against the liability. The following table represents the carrying value of Notes and Warrants:

	September 30, 2023			December 31, 2022
Liability component:
Principal	$	1,245		$	1,920
Less: debt discount and issuance costs, net of amortization		(41	)		(188	)
Net carrying amount	$	1,204		$	1,732
Equity component⁽¹⁾:
Warrants	$	318		$	318
Conversion feature		122			122
Net carrying amount	$	440		$	440

Current portion of liability component included under short-term debt	$	1,245		$	1,920
Liability component total	$	1,245		$	1,920

(1) Recorded on the condensed consolidated balance sheets as additional paid-in capital.

Debt discount and issuance costs are amortized over the life of the note to interest expense using the effective interest method. During the three and nine months ended September 30, 2023 amortization of debt discount and issuance costs was $49 and $147, respectively and for the three and nine months ended September 30, 2022 amortization of debt discount and issuance costs was $49 and $147, respectively. The following table represents schedule of maturities of principal amount contained in the Notes as of September 30, 2023:

Year ending December 31,	Principal Amount Maturing
2023 (Remainder)		1,245
Total principal amount	$	1,245

Short-term Bridge Loans

On July 2, 2021, the Company obtained a bridge loan in the principal amount of $2,000 from Edward D. Bagley (the “2021 Bridge Loan”), an affiliate of the Company. The Bridge Loan was evidenced by a promissory note dated July 2, 2021 (the “Note”) issued by the Company to Mr. Bagley. The Note bore interest at a rate of 8.0% per annum. On September 11, 2021, the Company amended and restated the terms of the Bridge Loan to extend the latest maturity date from October 1, 2021 to January 3, 2022. All other terms and conditions of the Bridge Loan remained the same. On January 4, 2022, the Company entered into a Securities Purchase Agreement with Edward D. Bagley, pursuant to which the Company issued and sold to Mr. Bagley, in a private placement 1,538,461 shares (the “Shares”) of the Company’s common stock, par value $0.001 per share, at a purchase price of $1.30 per share of Common Stock. The consideration for the Shares was the cancellation and termination of Mr. Bagley’s outstanding bridge loan to the Company in the principal amount of $2,000 originally issued on July 2, 2021 and amended and restated on September 11, 2021. Mr. Bagley is an affiliate of the Company and the Company’s single largest stockholder.

On October 28, 2022 the Company obtained a bridge loan in the principal amount of $2,000 from Edward D. Bagley (the “2022 Bridge Loan”), an affiliate of the Company. The 2022 Bridge Loan was evidenced by a promissory note dated October 28, 2022 (the “2022 Note”) issued by the Company to Mr. Bagley. The 2022 Note bore interest at a rate of 12.0% per annum and had a maturity date of October 28, 2023. Mr. Bagley is an affiliate of the Company and the Company’s single largest stockholder. This Bridge Loan of $2,000 is included under short-term debt as of December 31, 2022. In January 2023, the 2022 Bridge loan of $2,000 along with applicable interest was repaid in full.

Marketable Securities - Available-for-sale Marketable Securities in Gross Unrealized Loss Position (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Marketable Securities [Line Items]
Estimated fair value, less than 12 months	$ 4,251
Gross unrealized holding losses, less than 12 months	(19)
Estimated fair value, more than 12 months	0
Gross unrealized holding losses, more than 12 months	0
Estimated fair value	4,251
Gross unrealized holding losses	(19)
US Treasury securities [Member]
Marketable Securities [Line Items]
Estimated fair value, less than 12 months	3,278
Gross unrealized holding losses, less than 12 months	(3)
Estimated fair value, more than 12 months	0
Gross unrealized holding losses, more than 12 months	0
Estimated fair value	3,278
Gross unrealized holding losses	(3)
Corporate bonds and notes [Member]
Marketable Securities [Line Items]
Estimated fair value, less than 12 months	973
Gross unrealized holding losses, less than 12 months	(16)
Estimated fair value, more than 12 months	0
Gross unrealized holding losses, more than 12 months	0
Estimated fair value	973
Gross unrealized holding losses	$ (16)

Share-based Compensation (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options, outstanding	612,039	488,477
Number of shares available for grant	160,000
Unrecognized compensation cost related to non-vested stock options, net of forfeitures	$ 186
Unrecognized compensation cost related to non-vested stock options, net of forfeitures, weighted average period	2 years 5 months 1 day
Equity Incentive Plan 2007 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options, outstanding	218,810
Stock options, expiration period (years)	10 years
Number of authorized unissued options	852,815
Equity Incentive Plan 2007 (the “2007 Plan”) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options, outstanding	393,229
Stock options, expiration period (years)	6 years

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details