0001753926-24-001912 | 10-Q | XBRL Viewer

Income Taxes	9 Months Ended
Sep. 30, 2024
Income Taxes
Income Taxes	10. Income Taxes The Company recorded a full valuation allowance against U.S Federal and State deferred tax assets, which results in no income tax benefit for losses in these jurisdictions. The full domestic valuation allowance was recorded as management concluded that it is more likely than not that these deferred tax assets are not realizable due to the Company's recent pre-tax losses and other sources of negative evidence. Provision for income taxes for the nine months ended September 30, 2024 mostly represents income tax expense (benefit) recorded for jurisdictions outside the United States. The Company had approximately $1,079 of uncertain tax positions as of September 30, 2024. 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, therefore, it is reflected in other long-term liabilities.

Income Taxes

9 Months Ended

Sep. 30, 2024

10. Income Taxes

The Company recorded a full valuation allowance against U.S Federal and State deferred tax assets, which results in no income tax benefit for losses in these jurisdictions. The full domestic valuation allowance was recorded as management concluded that it is more likely than not that these deferred tax assets are not realizable due to the Company's recent pre-tax losses and other sources of negative evidence. Provision for income taxes for the nine months ended September 30, 2024 mostly represents income tax expense (benefit) recorded for jurisdictions outside the United States.

The Company had approximately $1,079 of uncertain tax positions as of September 30, 2024. 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, therefore, it is reflected in other long-term liabilities.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
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+ Details

Leases (Tables)

9 Months Ended

Sep. 30, 2024

Leases

Schedule of rent expense

	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Rent expense	$	116	$	110	$	343	$	369

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

	Nine months ended September 30,
	2024		2023
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	338	$	378
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	—	$	341

	September 30, 2024			December 31, 2023
Operating lease right-of-use assets	$	718		$	990

Current portion of operating lease liabilities, included in accrued liabilities	$	282		$	383
Operating lease liabilities, net of current portion		472			665
Total operating lease liabilities	$	754		$	1,048

Weighted average remaining lease term for operating leases (in years)		3.01			3.39
Weighted average discount rate for operating leases		6.62	%		6.47	%

Schedule of maturities of operating lease liabilities

Years ending December 31,
2024 (Remainder)	$	101
2025		272
2026		210
2027		216
2028		36
Total lease payments		835
Less: Imputed interest		81
Total	$	754

Business Description, Basis of Presentation and Significant Accounting Policies	9 Months Ended
Sep. 30, 2024
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, 2024 and December 31, 2023, the results of operations for the three and nine months ended September 30, 2024 and 2023, and the cash flows for the nine months ended September 30, 2024 and 2023. The results of operations for the three and nine months ended September 30, 2024 and 2023 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, 2023 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, 2023. There have been no changes to these policies during the quarter ended September 30, 2024 that are of significance or potential significance to the Company. Recent accounting pronouncements: In December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” on the topic of income taxes. The standard requires additional disclosure for income taxes. These requirements include: (i) requiring a public entity to disclose specific categories in the rate reconciliation; (ii) disclosure of additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5% of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate); (iii) annual disclosure of the amount of income taxes paid (net of refunds received) disaggregated by federal (national), state, and foreign taxes; (iv) annual disclosure of the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5% of total income taxes paid (net of refunds received); (v) annual disclosure of income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign; and (vi) annual disclosure of income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign. For public entities, the guidance is effective for annual periods beginning after December 15, 2024. The Company will adopt this guidance in fiscal 2025 and is in the process of evaluating the new requirements. As a result, the Company has not yet determined the impact this new ASU will have on its disclosures. 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, 2024, our cash and cash equivalents were approximately $1,685 compared to $17,835 as of December 31, 2023. Our working capital was $19,712 as of September 30, 2024. Net cash used in operating activities was $4,575 for the nine months ended September 30, 2024, a decrease of $55,718 compared to $51,143 of cash provided by operating activities for the nine months ended September 30, 2023. The decrease in cash is mainly due to payment of dividends $14,496 in April 2024 and $28,979 in May 2023. These conditions raise substantial doubt about continuing as a going concern. 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 14, 2025. 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.

Business Description, Basis of Presentation and Significant Accounting Policies

9 Months Ended

Sep. 30, 2024

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, 2024 and December 31, 2023, the results of operations for the three and nine months ended September 30, 2024 and 2023, and the cash flows for the nine months ended September 30, 2024 and 2023. The results of operations for the three and nine months ended September 30, 2024 and 2023 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, 2023 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, 2023. There have been no changes to these policies during the quarter ended September 30, 2024 that are of significance or potential significance to the Company.

Recent accounting pronouncements:

In December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” on the topic of income taxes. The standard requires additional disclosure for income taxes. These requirements include: (i) requiring a public entity to disclose specific categories in the rate reconciliation; (ii) disclosure of additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5% of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate); (iii) annual disclosure of the amount of income taxes paid (net of refunds received) disaggregated by federal (national), state, and foreign taxes; (iv) annual disclosure of the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5% of total income taxes paid (net of refunds received); (v) annual disclosure of income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign; and (vi) annual disclosure of income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign. For public entities, the guidance is effective for annual periods beginning after December 15, 2024. The Company will adopt this guidance in fiscal 2025 and is in the process of evaluating the new requirements. As a result, the Company has not yet determined the impact this new ASU will have on its disclosures.

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, 2024, our cash and cash equivalents were approximately $1,685 compared to $17,835 as of December 31, 2023. Our working capital was $19,712 as of September 30, 2024. Net cash used in operating activities was $4,575 for the nine months ended September 30, 2024, a decrease of $55,718 compared to $51,143 of cash provided by operating activities for the nine months ended September 30, 2023. The decrease in cash is mainly due to payment of dividends $14,496 in April 2024 and $28,979 in May 2023. These conditions raise substantial doubt about continuing as a going concern. 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 14, 2025. 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.

Marketable Securities (Tables)

9 Months Ended

Sep. 30, 2024

Marketable Securities

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, 2024
Available-for-sale securities:
Mutual funds	$	1,150	$	4	$	(2	)	$	1,152
Certificates of deposit		206		—		—			206
Total available-for-sale securities	$	1,356	$	4	$	(2	)	$	1,358

	Amortized cost		Gross unrealized holding gains		Gross unrealized holding losses			Estimated fair value
December 31, 2023
Available-for-sale securities:
US Treasury securities	$	1,804	$	—	$	(1	)	$	1,803
Mutual funds		1,498		7		—			1,505
Certificates of deposit		103		—		—			103
Corporate debt securities	$	1,007	$	—	$	(22	)	$	985
Total available-for-sale securities	$	4,412	$	7	$	(23	)	$	4,396

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

	Amortized cost		Estimated fair value
Due within one year	$	1,136	$	1,136
Due after one year through five years		220		222
Total available-for-sale securities	$	1,356	$	1,358

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, 2024
Mutual Funds	$	1,152	$	(2	)	$	—	$	—	$	1,152	$	(2	)
Certificates of Deposit		206		—			—		—		206		—
Total	$	1,358	$	(2	)	$	—	$	—	$	1,358	$	(2	)

	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 December 31, 2023
US Treasury securities	$	1,803	$	(1	)	$	—	$	—	$	1,803	$	(1	)
Mutual Funds		1,505		—			—		—		1,505		—
Certificates of Deposit		103		—			—		—		103		—
Corporate debt securities		985		(22	)		—		—		985		(22	)
Total	$	4,396	$	(23	)	$	—	$	—	$	4,396	$	(23	)

Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 11,134	$ 11,047
Accumulated amortization	(9,567)	(9,358)
Total intangible assets, net	1,567	1,689
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	$ 7,275	7,187
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	$ 324
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

Business Description, Basis of Presentation and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
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, 2024 and December 31, 2023, the results of operations for the three and nine months ended September 30, 2024 and 2023, and the cash flows for the nine months ended September 30, 2024 and 2023. The results of operations for the three and nine months ended September 30, 2024 and 2023 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, 2023 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, 2023. There have been no changes to these policies during the quarter ended September 30, 2024 that are of significance or potential significance to the Company. Recent accounting pronouncements: In December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” on the topic of income taxes. The standard requires additional disclosure for income taxes. These requirements include: (i) requiring a public entity to disclose specific categories in the rate reconciliation; (ii) disclosure of additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5% of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate); (iii) annual disclosure of the amount of income taxes paid (net of refunds received) disaggregated by federal (national), state, and foreign taxes; (iv) annual disclosure of the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5% of total income taxes paid (net of refunds received); (v) annual disclosure of income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign; and (vi) annual disclosure of income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign. For public entities, the guidance is effective for annual periods beginning after December 15, 2024. The Company will adopt this guidance in fiscal 2025 and is in the process of evaluating the new requirements. As a result, the Company has not yet determined the impact this new ASU will have on its disclosures. 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, 2024, our cash and cash equivalents were approximately $1,685 compared to $17,835 as of December 31, 2023. Our working capital was $19,712 as of September 30, 2024. Net cash used in operating activities was $4,575 for the nine months ended September 30, 2024, a decrease of $55,718 compared to $51,143 of cash provided by operating activities for the nine months ended September 30, 2023. The decrease in cash is mainly due to payment of dividends $14,496 in April 2024 and $28,979 in May 2023. These conditions raise substantial doubt about continuing as a going concern. 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 14, 2025. 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.

Leases - Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$ 338	$ 378
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$ 0	$ 341

Share-Based Compensation

9 Months Ended

Sep. 30, 2024

Share-based Compensation

Share-based Compensation

9. Share-based Compensation

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.

A summary of the stock option activity under the Company’s plans for the nine months ended September 30, 2024, is as follows:

	Number of shares		Weighted average exercise price
Options outstanding at beginning of year		607,810	$	5.03
Granted		—		—
Less:
Exercised		—		—
Forfeited prior to vesting		(20,000)		1.01
Canceled or expired		(121,126)		8.08
Options outstanding at September 30, 2024		466,684		4.41
Options exercisable at end of September 30, 2024		364,163	$	5.33

As of September 30, 2024, the total remaining unrecognized compensation cost related to non-vested stock options, net of forfeitures, was approximately $77, which will be recognized over a weighted average period of 2.2 years.

Share based compensation expense has been recorded as follows:

	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Cost of goods sold	$	2	$	2	$	6	$	5
Sales and marketing		2		2		9		6
Research and product development		14		17		38		37
General and administrative		3		12		20		32
	$	21	$	33	$	73	$	80

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Numerator:
Net loss	$ (2,062)	$ (1,351)	$ (6,780)	$ (3,202)
Denominator:
Basic weighted average shares outstanding (in shares)	23,969,148	23,960,313	23,969,148	23,957,311
Diluted weighted average shares outstanding (in shares)	23,969,148	23,960,313	23,969,148	23,957,311
Basic loss per common share (in dollars per share)	$ (0.09)	$ (0.06)	$ (0.28)	$ (0.13)
Diluted loss per common share (in dollars per share)	$ (0.09)	$ (0.06)	$ (0.28)	$ (0.13)
Weighted average options, warrants and convertible portion of senior convertible notes outstanding (in shares)	5,515,489	6,294,994	5,579,061	6,316,137
Anti-dilutive options, warrants and convertible portion of senior convertible notes not included in the computation (in shares)	5,515,489	6,294,994	5,579,061	6,316,137

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 35: http://www.xbrl.org/2003/role/disclosureRef
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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
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Reference 37: http://fasb.org/us-gaap/role/ref/legacyRef
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+ Details

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2024

Fair Value Measurements

Schedule of fair value of the financial instruments

	Level 1		Level 2		Level 3		Total
September 30, 2024
Mutual funds	$	1,152	$	—	$	—	$	1,152
Certificates of deposit		—		206		—		206
Total	$	1,152	$	206	$	—	$	1,358

	Level 1		Level 2		Level 3		Total
December 31, 2023
Mutual funds	$	1,505	$	—	$	—	$	1,505
US Treasury securities		—		1,803		—		1,803
Certificates of deposit		—		103		—		103
Corporate debt securities		—		985		—		985
Total	$	1,505	$	2,891	$	—	$	4,396

Marketable Securities

9 Months Ended

Sep. 30, 2024

Marketable Securities

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, 2024 and December 31, 2023 were as follows:

	Amortized cost		Gross unrealized holding gains		Gross unrealized holding losses			Estimated fair value
September 30, 2024
Available-for-sale securities:
Mutual funds	$	1,150	$	4	$	(2	)	$	1,152
Certificates of deposit		206		—		—			206
Total available-for-sale securities	$	1,356	$	4	$	(2	)	$	1,358

	Amortized cost		Gross unrealized holding gains		Gross unrealized holding losses			Estimated fair value
December 31, 2023
Available-for-sale securities:
US Treasury securities	$	1,804	$	—	$	(1	)	$	1,803
Mutual funds		1,498		7		—			1,505
Certificates of deposit		103		—		—			103
Corporate debt securities	$	1,007	$	—	$	(22	)	$	985
Total available-for-sale securities	$	4,412	$	7	$	(23	)	$	4,396

	Amortized cost		Estimated fair value
Due within one year	$	1,136	$	1,136
Due after one year through five years		220		222
Total available-for-sale securities	$	1,356	$	1,358

Debt securities in an unrealized loss position as of September 30, 2024 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, 2024
Mutual Funds	$	1,152	$	(2	)	$	—	$	—	$	1,152	$	(2	)
Certificates of Deposit		206		—			—		—		206		—
Total	$	1,358	$	(2	)	$	—	$	—	$	1,358	$	(2	)

	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 December 31, 2023
US Treasury securities	$	1,803	$	(1	)	$	—	$	—	$	1,803	$	(1	)
Mutual Funds		1,505		—			—		—		1,505		—
Certificates of Deposit		103		—			—		—		103		—
Corporate debt securities		985		(22	)		—		—		985		(22	)
Total	$	4,396	$	(23	)	$	—	$	—	$	4,396	$	(23	)

Shareholders' Equity - Shareholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period			$ 44,685
Foreign currency translation adjustment	$ (12)	$ (7)	(15)	$ (3)
Net loss	(2,062)	(1,351)	(6,780)	(3,202)
Balance, end of period	23,501	42,013	23,501	42,013
Common stock and additional paid-in capital [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	31,640	46,003	46,071	74,934
Dividends declared	0	0	(14,496)	(28,979)
Share-based compensation expense	21	33	73	80
Proceeds from employee stock purchase plan	3	3	16	4
Balance, end of period	31,664	46,039	31,664	46,039
Accumulated other comprehensive loss [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(294)	(270)	(310)	(288)
Unrealized loss on available-for-sale securities, net of tax	1	(31)	18	(17)
Foreign currency translation adjustment	12	(7)	15	(3)
Balance, end of period	(307)	(308)	(307)	(308)
Accumulated deficit [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(5,794)	(2,367)	(1,076)	(516)
Net loss	(2,062)	(1,351)	(6,780)	(3,202)
Balance, end of period	$ (7,856)	$ (3,718)	$ (7,856)	$ (3,718)

Intangible Assets - Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Intangible Assets
Amortization of intangible assets	$ 49	$ 141	$ 209	$ 388

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases
Operating lease right-of-use assets	$ 718	$ 990
Operating lease liabilities:
Current portion of operating lease liabilities, included in accrued liabilities	282	383
Operating lease liabilities, net of current portion	472	665
Total operating lease liabilities	$ 754	$ 1,048
Weighted average remaining lease term for operating leases (in years)	3 years 3 days	3 years 4 months 20 days
Weighted average discount rate for operating leases	6.62%	6.47%

Business Description, Basis of Presentation and Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	1 Months Ended		9 Months Ended
	Apr. 30, 2024	May 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Loss Contingencies [Line Items]
Payment of dividends	$ 14,496	$ 28,979	$ 14,496	$ 28,979
Cash and cash equivalents			1,685		$ 17,835
Working capital			19,712
Net cash provided by operating activities			(4,575)	$ 51,143
Increase of cash used in operating activities			$ 55,718

- 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 + Details

Leases

9 Months Ended

Sep. 30, 2024

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, 2024 and 2023 was as follows:

	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Rent expense	$	116	$	110	$	343	$	369

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 which expired in August 2024. This facility supports the Company's administrative, marketing, customer support, and research and product development activities. The lease is currently operating on a month-to-month basis. 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,
	2024		2023
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	338	$	378
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, 2024			December 31, 2023
Operating lease right-of-use assets	$	718		$	990

Current portion of operating lease liabilities, included in accrued liabilities	$	282		$	383
Operating lease liabilities, net of current portion		472			665
Total operating lease liabilities	$	754		$	1,048

Weighted average remaining lease term for operating leases (in years)		3.01			3.39
Weighted average discount rate for operating leases		6.62	%		6.47	%

The following represents maturities of operating lease liabilities as of September 30, 2024:

Years ending December 31,
2024 (Remainder)	$	101
2025		272
2026		210
2027		216
2028		36
Total lease payments		835
Less: Imputed interest		81
Total	$	754

Marketable Securities - Available-for-sale Securities by Major Security Type (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Marketable Securities [Line Items]
Amortized cost	$ 1,356	$ 4,412
Gross unrealized holding gains	4	7
Gross unrealized holding losses	(2)	(23)
Estimated fair value	1,358	4,396
US Treasury securities [Member]
Marketable Securities [Line Items]
Amortized cost		1,804
Gross unrealized holding gains		0
Gross unrealized holding losses		(1)
Estimated fair value		1,803
Mutual Funds [Member]
Marketable Securities [Line Items]
Amortized cost	1,150	1,498
Gross unrealized holding gains	4	7
Gross unrealized holding losses	(2)	0
Estimated fair value	1,152	1,505
Certificates of Deposit [Member]
Marketable Securities [Line Items]
Amortized cost	206	103
Gross unrealized holding gains	0	0
Gross unrealized holding losses	0	0
Estimated fair value	$ 206	103
Corporate debt securities [Member]
Marketable Securities [Line Items]
Amortized cost		1,007
Gross unrealized holding gains		0
Gross unrealized holding losses		(22)
Estimated fair value		$ 985

Share-based Compensation - Stock Option Activity (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding at beginning of year \| shares	607,810
Granted \| shares	0
Exercised \| shares	0
Forfeited prior to vesting \| shares	(20,000)
Canceled or expired \| shares	(121,126)
Options outstanding at end of year \| shares	466,684
Options exercisable at end of year \| shares	364,163
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options outstanding at beginning of year \| $ / shares	$ 5.03
Granted \| $ / shares	0
Exercised \| $ / shares	0
Forfeited prior to vesting \| $ / shares	1.01
Canceled or expired \| $ / shares	8.08
Options outstanding at end of year \| $ / shares	4.41
Options exercisable at end of year \| $ / shares	$ 5.33

Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2024

Intangible Assets

Schedule of intangible assets and estimated useful lives

	Estimated useful lives (years)			September 30, 2024			December 31, 2023
Tradename	5	to	7	$	555		$	555
Patents and technological know-how	10	to	20		7,275			7,187
Proprietary software	3	to	15		2,981			2,981
Other	3	to	5		323			324
Total intangible assets					11,134			11,047
Accumulated amortization					(9,567	)		(9,358	)
Total intangible assets, net				$	1,567		$	1,689

Schedule of amortization of intangible assets

	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Amortization of intangible assets	$	49	$	141	$	209	$	388

Schedule of estimated future amortization expense of intangible assets

Years ending December 31,	Amount
2024 (Remainder)	$	50
2025		199
2026		199
2027		69
2028		24
Thereafter		1,026
Total	$	1,567

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 325	$ 325
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)	23,969,148	23,969,148
Common stock, shares outstanding (in shares)	23,969,148	23,969,148

Fair Value Measurements - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value Measurements
Total	$ 1,358	$ 4,396
Level 1 [Member]
Fair Value Measurements
Total	1,152	1,505
Level 2 [Member]
Fair Value Measurements
Total	206	2,891
Level 3 [Member]
Fair Value Measurements
Total	0	0
Mutual Funds [Member]
Fair Value Measurements
Total	1,152	1,505
Mutual Funds [Member] \| Level 1 [Member]
Fair Value Measurements
Total	1,152	1,505
Mutual Funds [Member] \| Level 2 [Member]
Fair Value Measurements
Total	0	0
Mutual Funds [Member] \| Level 3 [Member]
Fair Value Measurements
Total	0	0
US Treasury securities [Member]
Fair Value Measurements
Total		1,803
US Treasury securities [Member] \| Level 1 [Member]
Fair Value Measurements
Total		0
US Treasury securities [Member] \| Level 2 [Member]
Fair Value Measurements
Total		1,803
US Treasury securities [Member] \| Level 3 [Member]
Fair Value Measurements
Total		0
Certificates of Deposit [Member]
Fair Value Measurements
Total	206	103
Certificates of Deposit [Member] \| Level 1 [Member]
Fair Value Measurements
Total	0	0
Certificates of Deposit [Member] \| Level 2 [Member]
Fair Value Measurements
Total	206	103
Certificates of Deposit [Member] \| Level 3 [Member]
Fair Value Measurements
Total	$ 0	0
Corporate debt securities [Member]
Fair Value Measurements
Total		985
Corporate debt securities [Member] \| Level 1 [Member]
Fair Value Measurements
Total		0
Corporate debt securities [Member] \| Level 2 [Member]
Fair Value Measurements
Total		985
Corporate debt securities [Member] \| Level 3 [Member]
Fair Value Measurements
Total		$ 0

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 2,504	$ 4,889	$ 8,430	$ 14,550
Cost of goods sold	1,892	3,273	6,687	9,771
Gross profit/(loss)	612	1,616	1,743	4,779
Operating expenses:
Sales and marketing	1,067	1,119	3,570	3,634
Research and product development	782	889	2,544	2,805
General and administrative	951	1,097	2,819	3,373
Total operating expenses	2,800	3,105	8,933	9,812
Operating loss	(2,188)	(1,489)	(7,190)	(5,033)
Interest income (expense)	29	(86)	264	(469)
Other income, net	113	243	175	2,346
Loss before income taxes	(2,046)	(1,332)	(6,751)	(3,156)
Provision for income taxes	16	19	29	46
Net loss	$ (2,062)	$ (1,351)	$ (6,780)	$ (3,202)
Basic weighted average shares outstanding (in shares)	23,969,148	23,960,313	23,969,148	23,957,311
Diluted weighted average shares outstanding (in shares)	23,969,148	23,960,313	23,969,148	23,957,311
Basic loss per share (in dollars per share)	$ (0.09)	$ (0.06)	$ (0.28)	$ (0.13)
Diluted loss per share (in dollars per share)	$ (0.09)	$ (0.06)	$ (0.28)	$ (0.13)
Comprehensive loss:
Net loss	$ (2,062)	$ (1,351)	$ (6,780)	$ (3,202)
Unrealized gain on available-for-sale securities, net of tax	(1)	(31)	18	(17)
Change in foreign currency translation adjustment	(12)	(7)	(15)	(3)
Comprehensive loss	$ (2,075)	$ (1,389)	$ (6,777)	$ (3,222)

Share-based Compensation (Details Textual) $ in Thousands	9 Months Ended
Share-based Compensation (Details Textual) $ in Thousands	Sep. 30, 2024 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to non-vested stock options, net of forfeitures	$ 77
Unrecognized compensation cost related to non-vested stock options, net of forfeitures, weighted average period	2 years 2 months 12 days

- 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.

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+ Details

Marketable Securities - Maturities of Available-for-sale Securities (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Marketable Securities
Due within one year, amortized cost	$ 1,136
Due after one year through five years, amortized cost	220
Total available-for-sale securities, amortized cost	1,356
Due within one year, estimated fair value	1,136
Due after one year through five years, estimated fair value	222
Total available-for-sale securities, estimated fair value	$ 1,358

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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+ Details

Inventories - Inventories, Net of Reserves (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current:
Raw materials	$ 1,316	$ 2,086
Finished goods	12,953	8,539
Total current inventory	14,269	10,625
Long-term:
Raw materials	909	1,789
Finished goods	1,328	1,354
Total long-term inventory	$ 2,237	$ 3,143

Income Taxes (Details - Textual) $ in Thousands	Sep. 30, 2024 USD ($)
Income Taxes
Uncertain tax positions	$ 1,079

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2024	Nov. 13, 2024
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)		23,969,148
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
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

Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2024

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,
	2024			2023			2024			2023
Numerator:
Net loss	$	(2,062	)	$	(1,351	)	$	(6,780	)	$	(3,202	)
Denominator:
Basic weighted average shares outstanding		23,969,148			23,960,313			23,969,148			23,957,311
Diluted weighted average shares outstanding		23,969,148			23,960,313			23,969,148			23,957,311

Basic loss per common share	$	(0.09	)	$	(0.06	)	$	(0.28	)	$	(0.13	)
Diluted loss per common share	$	(0.09	)	$	(0.06	)	$	(0.28	)	$	(0.13	)

Weighted average options, warrants and convertible portion of senior convertible notes outstanding		5,515,489			6,294,994			5,579,061			6,316,137
Anti-dilutive options, warrants and convertible portion of senior convertible notes not included in the computation		5,515,489			6,294,994			5,579,061			6,316,137

Fair Value Measurements

9 Months Ended

Sep. 30, 2024

Fair Value Measurements

Fair Value Measurements

11. 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, 2024:

	Level 1		Level 2		Level 3		Total
September 30, 2024
Mutual funds	$	1,152	$	—	$	—	$	1,152
Certificates of deposit		—		206		—		206
Total	$	1,152	$	206	$	—	$	1,358

	Level 1		Level 2		Level 3		Total
December 31, 2023
Mutual funds	$	1,505	$	—	$	—	$	1,505
US Treasury securities		—		1,803		—		1,803
Certificates of deposit		—		103		—		103
Corporate debt securities		—		985		—		985
Total	$	1,505	$	2,891	$	—	$	4,396

- 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.

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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

Inventories (Tables)

9 Months Ended

Sep. 30, 2024

Inventories

Schedule of Inventories, net of reserves

	September 30, 2024		December 31, 2023
Current:
Raw materials	$	1,316	$	2,086
Finished goods		12,953		8,539
	$	14,269	$	10,625

Long-term:
Raw materials	$	909	$	1,789
Finished goods		1,328		1,354
	$	2,237	$	3,143

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,
	2024			2023		2024			2023
Net loss (gain) incurred on valuation of inventory at lower of cost or market value and write-off of obsolete inventory	$	(6	)	$	3	$	(92	)	$	105

Revenue Information

9 Months Ended

Sep. 30, 2024

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,
	2024		2023		2024		2023
Audio conferencing	$	929	$	1,867	$	3,357	$	6,484
Microphones		1,172		2,355		3,786		6,239
Video products		403		667		1,287		1,827
	$	2,504	$	4,889	$	8,430	$	14,550

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

	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
North and South America	$	932	$	2,400	$	3,236	$	7,353
Asia Pacific (includes Middle East, India and Australia)		1,358		2,058		4,200		5,426
Europe and Africa		214		431		994		1,771
	$	2,504	$	4,889	$	8,430	$	14,550

- 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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

Share-based Compensation - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Stock-based Compensation
Share-based compensation expense	$ 21	$ 33	$ 73	$ 80
Cost of goods sold [Member]
Stock-based Compensation
Share-based compensation expense	2	2	6	5
Sales and marketing [Member]
Stock-based Compensation
Share-based compensation expense	2	2	9	6
Research and product development [Member]
Stock-based Compensation
Share-based compensation expense	14	17	38	37
General and administrative [Member]
Stock-based Compensation
Share-based compensation expense	$ 3	$ 12	$ 20	$ 32

Shareholders' Equity - (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Jan. 04, 2022	Sep. 12, 2021	Sep. 30, 2024	Dec. 31, 2023
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
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		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
Proceeds from issuance of common stock, net of issuance costs		$ 9,288
Common stock shares issued for warrants exercisable		3,623,189
Exercise price of warrants		$ 2.76
Common Stock \| Securities Purchase Agreement \| Edward D. Bagley \| Private Placement
Shareholders' Equity
Common stock shares issued	1,538,461
Common stock, par value (in dollars per share)	$ 0.001
Offering price (Per share)	$ 1.3

Intangible Assets - Estimated Future Amortization Expense of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Intangible Assets
2024 (Remainder)	$ 50
2025	199
2026	199
2027	69
2028	24
Thereafter	1,026
Total intangible assets, net	$ 1,567	$ 1,689

Marketable Securities - Available-for-sale Marketable Securities in Gross Unrealized Loss Position (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Marketable Securities [Line Items]
Estimated fair value, less than 12 months	$ 1,358	$ 4,396
Gross unrealized holding losses, less than 12 months	(2)	(23)
Estimated fair value, more than 12 months	0	0
Gross unrealized holding losses, more than 12 months	0	0
Estimated fair value	1,358	4,396
Gross unrealized holding losses	(2)	(23)
US Treasury securities [Member]
Marketable Securities [Line Items]
Estimated fair value, less than 12 months		1,803
Gross unrealized holding losses, less than 12 months		(1)
Estimated fair value, more than 12 months		0
Gross unrealized holding losses, more than 12 months		0
Estimated fair value		1,803
Gross unrealized holding losses		(1)
Mutual Funds [Member]
Marketable Securities [Line Items]
Estimated fair value, less than 12 months	1,152	1,505
Gross unrealized holding losses, less than 12 months	(2)	0
Estimated fair value, more than 12 months	0	0
Gross unrealized holding losses, more than 12 months	0	0
Estimated fair value	1,152	1,505
Gross unrealized holding losses	(2)	0
Certificates of Deposit [Member]
Marketable Securities [Line Items]
Estimated fair value, less than 12 months	206	103
Gross unrealized holding losses, less than 12 months	0	0
Estimated fair value, more than 12 months	0	0
Gross unrealized holding losses, more than 12 months	0	0
Estimated fair value	206	103
Gross unrealized holding losses	$ 0	0
Corporate debt securities [Member]
Marketable Securities [Line Items]
Estimated fair value, less than 12 months		985
Gross unrealized holding losses, less than 12 months		(22)
Estimated fair value, more than 12 months		0
Gross unrealized holding losses, more than 12 months		0
Estimated fair value		985
Gross unrealized holding losses		$ (22)

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 1,685	$ 17,835
Current marketable securities	1,136	3,480
Patent cross license receivable	0	4,000
Receivables, net of allowance of $325	1,868	3,279
Inventories, net	14,269	10,625
Income tax receivable	27	36
Prepaid expenses and other assets	4,054	4,062
Total current assets	23,039	43,317
Long-term marketable securities	222	916
Long-term inventories, net	2,237	3,143
Property and equipment, net	518	530
Operating lease - right of use assets, net	718	990
Intangibles, net	1,567	1,689
Other assets	78	109
Total assets	28,379	50,694
Current liabilities:
Accounts payable	1,248	1,945
Accrued liabilities	2,057	2,290
Deferred product revenue	22	30
Total current liabilities	3,327	4,265
Operating lease liability, net of current	472	665
Other long-term liabilities	1,079	1,079
Total liabilities	4,878	6,009
Shareholders' equity:
Common stock, par value $0.001, 50,000,000 shares authorized, 23,969,148 and 23,969,148 shares issued and outstanding, respectively	24	24
Additional paid-in capital	31,640	46,047
Accumulated other comprehensive loss	(307)	(310)
Accumulated deficit	(7,856)	(1,076)
Total shareholders' equity	23,501	44,685
Total liabilities and shareholders' equity	$ 28,379	$ 50,694

Leases - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases
2024 (Remainder)	$ 101
2025	272
2026	210
2027	216
2028	36
Total lease payments	835
Less: Imputed interest	(81)
Total	$ 754	$ 1,048

Inventories - Net loss incurred on valuation of inventory (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Inventories
Net loss (gain) incurred on valuation of inventory at lower of cost or market value and write-off of obsolete inventory	$ (6)	$ 3	$ (92)	$ 105

Debt (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Jan. 04, 2022	Sep. 30, 2024	Dec. 31, 2023	Sep. 12, 2021
Senior Convertible Notes and Warrants
Common stock, par value		$ 0.001	$ 0.001
Common Stock
Senior Convertible Notes and Warrants
Common stock shares issued				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
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
Securities Purchase Agreement \| Edward D. Bagley \| Private Placement \| Common Stock
Senior Convertible Notes and Warrants
Common stock shares issued	1,538,461
Common stock, par value	$ 0.001
Purchase price (in dollars per share)	$ 1.3

Shareholders' Equity

9 Months Ended

Sep. 30, 2024

Shareholders' Equity

Shareholders' Equity

8. Shareholders' Equity

	Three months ended September 30,						Nine months ended September 30,
	2024			2023			2024			2023
Common stock and additional paid-in capital
Balance, beginning of period	$	31,640		$	46,003		$	46,071		$	74,934
Dividends declared		—			—			(14,496	)		(28,979	)
Share-based compensation expense		21			33			73			80
Proceeds from employee stock purchase plan		3			3			16			4
Balance, end of period	$	31,664		$	46,039		$	31,664		$	46,039

Accumulated other comprehensive loss
Balance, beginning of period	$	(294	)	$	(270	)	$	(310	)	$	(288	)
Unrealized loss on available-for-sale securities, net of tax		(1	)		(31	)		18			(17	)
Foreign currency translation adjustment		(12	)		(7	)		(15	)		(3	)
Balance, end of period	$	(307	)	$	(308	)	$	(307	)	$	(308	)

Accumulated deficit
Balance, beginning of period	$	(5,794	)	$	(2,367	)	$	(1,076	)	$	(516	)
Net loss		(2,062	)		(1,351	)		(6,780	)		(3,202	)
Balance, end of period	$	(7,856	)	$	(3,718	)	$	(7,856	)	$	(3,718	)

Total shareholders' equity	$	23,501		$	42,013		$	23,501		$	42,013

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.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

Share-based Compensation (Tables)

9 Months Ended

Sep. 30, 2024

Share-based Compensation

Schedule of stock option activity

	Number of shares		Weighted average exercise price
Options outstanding at beginning of year		607,810	$	5.03
Granted		—		—
Less:
Exercised		—		—
Forfeited prior to vesting		(20,000)		1.01
Canceled or expired		(121,126)		8.08
Options outstanding at September 30, 2024		466,684		4.41
Options exercisable at end of September 30, 2024		364,163	$	5.33

Schedule of share-based compensation expense

	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Cost of goods sold	$	2	$	2	$	6	$	5
Sales and marketing		2		2		9		6
Research and product development		14		17		38		37
General and administrative		3		12		20		32
	$	21	$	33	$	73	$	80

Leases (Details Textual)	Sep. 30, 2024 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

Leases - Rent Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Leases - Rent Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases
Rent expense	$ 116	$ 110	$ 343	$ 369

Loss Per Share

9 Months Ended

Sep. 30, 2024

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 loss per share does not assume exercise or conversion of securities that would have an anti-dilutive effect.

Basic loss per common share is the amount of net loss for the period available to each weighted-average share of common stock outstanding during the reporting period. Diluted loss per common share is the amount of 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 loss per common share:

	Three months ended September 30,						Nine months ended September 30,
	2024			2023			2024			2023
Numerator:
Net loss	$	(2,062	)	$	(1,351	)	$	(6,780	)	$	(3,202	)
Denominator:
Basic weighted average shares outstanding		23,969,148			23,960,313			23,969,148			23,957,311
Diluted weighted average shares outstanding		23,969,148			23,960,313			23,969,148			23,957,311

Basic loss per common share	$	(0.09	)	$	(0.06	)	$	(0.28	)	$	(0.13	)
Diluted loss per common share	$	(0.09	)	$	(0.06	)	$	(0.28	)	$	(0.13	)

Weighted average options, warrants and convertible portion of senior convertible notes outstanding		5,515,489			6,294,994			5,579,061			6,316,137
Anti-dilutive options, warrants and convertible portion of senior convertible notes not included in the computation		5,515,489			6,294,994			5,579,061			6,316,137

Shareholders' Equity (Tables)

9 Months Ended

Sep. 30, 2024

Shareholders' Equity

Schedule of changes in stockholders' equity

	Three months ended September 30,						Nine months ended September 30,
	2024			2023			2024			2023
Common stock and additional paid-in capital
Balance, beginning of period	$	31,640		$	46,003		$	46,071		$	74,934
Dividends declared		—			—			(14,496	)		(28,979	)
Share-based compensation expense		21			33			73			80
Proceeds from employee stock purchase plan		3			3			16			4
Balance, end of period	$	31,664		$	46,039		$	31,664		$	46,039

Accumulated other comprehensive loss
Balance, beginning of period	$	(294	)	$	(270	)	$	(310	)	$	(288	)
Unrealized loss on available-for-sale securities, net of tax		(1	)		(31	)		18			(17	)
Foreign currency translation adjustment		(12	)		(7	)		(15	)		(3	)
Balance, end of period	$	(307	)	$	(308	)	$	(307	)	$	(308	)

Accumulated deficit
Balance, beginning of period	$	(5,794	)	$	(2,367	)	$	(1,076	)	$	(516	)
Net loss		(2,062	)		(1,351	)		(6,780	)		(3,202	)
Balance, end of period	$	(7,856	)	$	(3,718	)	$	(7,856	)	$	(3,718	)

Total shareholders' equity	$	23,501		$	42,013		$	23,501		$	42,013

Revenue Information (Tables)

9 Months Ended

Sep. 30, 2024

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,
	2024		2023		2024		2023
Audio conferencing	$	929	$	1,867	$	3,357	$	6,484
Microphones		1,172		2,355		3,786		6,239
Video products		403		667		1,287		1,827
	$	2,504	$	4,889	$	8,430	$	14,550

	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
North and South America	$	932	$	2,400	$	3,236	$	7,353
Asia Pacific (includes Middle East, India and Australia)		1,358		2,058		4,200		5,426
Europe and Africa		214		431		994		1,771
	$	2,504	$	4,889	$	8,430	$	14,550

Revenue Information - Revenue into Primary Product Groups and Major Regions (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue [Line Items]
Revenue	$ 2,504	$ 4,889	$ 8,430	$ 14,550
North and South America [Member]
Revenue [Line Items]
Revenue	932	2,400	3,236	7,353
Asia Pacific (includes Middle East, India and Australia)
Revenue [Line Items]
Revenue	1,358	2,058	4,200	5,426
Europe and Africa [Member]
Revenue [Line Items]
Revenue	214	431	994	1,771
Audio conferencing [Member]
Revenue [Line Items]
Revenue	929	1,867	3,357	6,484
Microphones [Member]
Revenue [Line Items]
Revenue	1,172	2,355	3,786	6,239
Video products [Member]
Revenue [Line Items]
Revenue	$ 403	$ 667	$ 1,287	$ 1,827

- 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 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
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-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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-Paragraph 30
-Subparagraph (a)
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-4

+ Details

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ (6,780)	$ (3,202)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization expense	377	709
Amortization of right-of-use assets	272	306
Share-based compensation expense	73	80
Change of inventory to net realizable value	(92)	105
Gain on sale of marketable securities	(102)	(12)
Changes in operating assets and liabilities:
Receivables	5,412	(271)
Legal settlement receivable	0	55,000
Inventories	(2,647)	29
Prepaid expenses and other assets	40	4,035
Accounts payable	(693)	475
Accrued liabilities	(143)	(448)
Income taxes receivable	9	(5,310)
Deferred product revenue	(8)	(25)
Operating lease liabilities	(293)	(328)
Net cash provided by (used in) operating activities	(4,575)	51,143
Cash flows from investing activities:
Purchase of property and equipment	(155)	(372)
Purchase of intangibles	(88)	(111)
Proceeds from maturities and sales of marketable securities	7,852	3,094
Purchases of marketable securities	(4,695)	(9,389)
Net cash provided by (used in) investing activities	2,914	(6,778)
Cash flows from financing activities:
Dividend payment	(14,496)	(28,979)
Net proceeds from equity-based compensation programs	16	4
Principal payments of debt	0	(2,675)
Net cash provided by (used in) financing activities	(14,480)	(31,650)
Effect of exchange rate changes on cash and cash equivalents	(9)	(5)
Net increase (decrease) in cash and cash equivalents	(16,150)	12,710
Cash and cash equivalents at the beginning of the period	17,835	984
Cash and cash equivalents at the end of the period	1,685	13,694
The following is a summary of supplemental cash flow activities:
Cash paid for income taxes	29	6,650
Cash paid for interest	$ 0	$ 311

Intangible Assets

9 Months Ended

Sep. 30, 2024

Intangible Assets

Intangible Assets

5. Intangible Assets

Intangible assets as of September 30, 2024 and December 31, 2023 consisted of the following:

	Estimated useful lives (years)			September 30, 2024			December 31, 2023
Tradename	5	to	7	$	555		$	555
Patents and technological know-how	10	to	20		7,275			7,187
Proprietary software	3	to	15		2,981			2,981
Other	3	to	5		323			324
Total intangible assets					11,134			11,047
Accumulated amortization					(9,567	)		(9,358	)
Total intangible assets, net				$	1,567		$	1,689

The amortization of intangible assets for three and nine months ended September 30, 2024 and 2023 was as follows:

	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Amortization of intangible assets	$	49	$	141	$	209	$	388

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

Years ending December 31,	Amount
2024 (Remainder)	$	50
2025		199
2026		199
2027		69
2028		24
Thereafter		1,026
Total	$	1,567

Insider Trading Arrangements	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Inventories

9 Months Ended

Sep. 30, 2024

Inventories

Inventories

6. Inventories

Inventories, net of reserves, as of September 30, 2024 and December 31, 2023 consisted of the following:

	September 30, 2024		December 31, 2023
Current:
Raw materials	$	1,316	$	2,086
Finished goods		12,953		8,539
	$	14,269	$	10,625

Long-term:
Raw materials	$	909	$	1,789
Finished goods		1,328		1,354
	$	2,237	$	3,143

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, 2024 and 2023 was as follows:

	Three months ended September 30,					Nine months ended September 30,
	2024			2023		2024			2023
Net loss (gain) incurred on valuation of inventory at lower of cost or market value and write-off of obsolete inventory	$	(6	)	$	3	$	(92	)	$	105