0001753926-26-000600 | 10-K | XBRL Viewer

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Debt	12 Months Ended
Debt	Dec. 31, 2025
Debt
Debt	Note 10 - Debt On July 21, 2025, the Company’s $3.0 million convertible note issued on June 20, 2025 to First Finance Ltd. (together with $26 of accrued interest) automatically converted into 3,026 shares of Class B Convertible Preferred Stock pursuant to its original terms. The conversion ratio of 166.44474 common shares per Class B share was determined at issuance based on the Nasdaq closing price and 5-day average closing prices on June 19, 2025 (the trading day immediately preceding execution of the note and purchase agreement) and is fixed (subject only to customary anti-dilution). Because the conversion option is indexed to, and will be settled in, the Company’s own equity, it qualifies for the ASC 815-40 “own-equity” scope exception; accordingly, no derivative liability was recorded and the full conversion amount was recognized in equity, with no gain or loss recognized on conversion. The Company has 5,100 Class B shares authorized and 3,026 issued and outstanding as of September 30, 2025. This conversion represents a non-cash financing activity and is disclosed in the supplemental cash flow information. Class B Convertible Preferred Stock is convertible into common stock in accordance with its Certificate of Designation filed as Exhibit 3.2 to the Company’s Current Report on Form 8-K as filed with the SEC on June 25, 2025. There was no debt outstanding as of December 31, 2025 or 2024. On November 24, 2025, First Finance Ltd. converted all 3,026 shares of Class B Convertible Preferred Stock into 503,662 shares of common stock at the fixed conversion price of $6.008 per share. This non-cash conversion is reflected in the consolidated financial statements as of December 31, 2025, with no Class B Convertible Preferred Stock remaining outstanding.

Capital Structure: Class A Redeemable Preferred Stock (Details Textual) - Class A Redeemable Preferred Stock - USD ($) $ in Thousands	Dec. 31, 2025	Jun. 30, 2025	Jun. 20, 2025
Temporary Equity [Line Items]
Temporary equity, shares issued	2,069,065		2,069,065
Temporary equity, shares authorized	2,069,066
Temporary equity, shares outstanding	2,069,065	0
Temporary equity fair value	$ 0	$ 0
Percentage of net proceeds of mandatorily redeemable stock upon assets held for sale	100.00%
Redemption payable (current liability, discontinued operations)	$ 50

- Definition

Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

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+ Details

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	ITEM 1C. CYBERSECURITY The Company maintains information technology systems and third-party hosted platforms that support its financial reporting, public company compliance, warranty servicing activities, and administrative functions. Although the Company’s operating activities have been significantly reduced following the October 2025 asset disposition, it continues to rely on information systems for accounting, reporting, communications, and data management. The Company’s cybersecurity strategy is focused on risk identification, protection, detection, incident response, and system resiliency. The Company utilizes internal personnel and, where appropriate, third-party service providers to operate and maintain its information technology infrastructure and to evaluate, test, and update information security processes. The Company assesses cybersecurity risks as part of its overall risk management framework. Management monitors and evaluates cybersecurity threats through periodic reviews of system access controls, third-party service provider security measures, and applicable industry practices. The Company is not currently aware of any cybersecurity incidents that have materially affected, or are reasonably likely to materially affect, the Company’s business strategy, results of operations, or financial condition. The Audit Committee of the Board of Directors provides oversight of the Company’s cybersecurity risk management.The Audit Committee periodically discusses cybersecurity risks and mitigation measures with management and, as appropriate, external advisors.
Cybersecurity Risk Management Processes Integrated [Text Block]	The Company maintains information technology systems and third-party hosted platforms that support its financial reporting, public company compliance, warranty servicing activities, and administrative functions.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	The Company is not currently aware of any cybersecurity incidents that have materially affected, or are reasonably likely to materially affect, the Company’s business strategy, results of operations, or financial condition.
Cybersecurity Risk Board of Directors Oversight [Text Block]	The Company’s cybersecurity strategy is focused on risk identification, protection, detection, incident response, and system resiliency. The Company utilizes internal personnel and, where appropriate, third-party service providers to operate and maintain its information technology infrastructure and to evaluate, test, and update information security processes.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit Committee of the Board of Directors provides oversight of the Company’s cybersecurity risk management.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit Committee of the Board of Directors provides oversight of the Company’s cybersecurity risk management.The Audit Committee periodically discusses cybersecurity risks and mitigation measures with management and, as appropriate, external advisors.
Cybersecurity Risk Role of Management [Text Block]	The Company utilizes internal personnel and, where appropriate, third-party service providers to operate and maintain its information technology infrastructure and to evaluate, test, and update information security processes.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The Audit Committee periodically discusses cybersecurity risks and mitigation measures with management and, as appropriate, external advisors.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The Audit Committee periodically discusses cybersecurity risks and mitigation measures with management and, as appropriate, external advisors.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Business Description, Basis of Presentation and Significant Accounting Policies - Allowance for Doubtful Accounts Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Allowance for doubtful accounts activity
Balance at beginning of the year	$ 405	$ 326
Allowance increase (decrease)	(101)	79
Write offs, net of recoveries	0	0
Balance at end of the year	$ 304	$ 405

Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Income Taxes
Deferred tax assets	$ 24,947
Unrecognized tax benefits impacting effective tax rate	1,162	$ 1,101
Unrecognized tax benefits, interest and penalties	279	$ 198
Domestic tax authority \| Internal revenue service (IRS)
Income Taxes
Net operating loss carryforwards	74,344
State and local jurisdiction
Income Taxes
Net operating loss carryforwards	76,036
Foreign tax authority \| Tax authority, spain
Income Taxes
Net operating loss carryforwards	$ 15,034

Discontinued Operations and Asset Sale (Tables)

12 Months Ended

Dec. 31, 2025

Discontinued Operations and Asset Sale

Disposal Groups, Including Discontinued Operations

		Amount
Description
Gross proceeds from Asset Sale	$	3,000
Less: Transaction costs		(88	)
Less: Carrying value of net assets sold (after impairment)		(14,055	)
Loss on sale	$	(11,143	)

Assets		Amount
Inventories, net	$	16,114
Property and equipment, net		518
Intangible assets, net		1,568
Other assets		3,127
Total assets disposed	$	21,327

Liabilities		Amount
Accounts payable and accrued liabilities	$	2,588
Other liabilities		1,101
Total liabilities disposed		3,689
Net assets disposed	$	17,638

		Year Ended December 31,2025			Year Ended December 31,2024
Revenue	$	6,009		$	11,386
Cost of goods sold		9,030			8,563
Gross profit (loss)		(3,021	)		2,823
Operating expenses		7,296			9,899
Operating loss		(10,317	)		(7,076	)
Loss on sale		(11,143	)		—
Loss before income taxes		(21,460	)		(7,076	)
Income tax benefit (provision)		—			—
Loss from discontinued operations, net of tax	$	(21,460	)	$	(7,076	)

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Inventories

12 Months Ended

Dec. 31, 2025

Inventories

Inventories

Note 5 - Inventories

Inventories consist solely of the limited amount retained to service warranty obligations:

	December 31, 2025		December 31, 2024
Current (warranty servicing)	$	353	$	392
Total	$	353	$	392

Leases - Supplemental balance sheet information (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Leases
Operating lease right-of-use assets	$ 494	$ 750
Current portion of operating lease liabilities, included in accrued liabilities	223	257
Operating lease liabilities, net of current portion	290	514
Total operating lease liabilities	$ 513	$ 771
Weighted average remaining lease term for operating leases (in years)	2 years 2 months 1 day	2 years 11 months 26 days
Weighted average discount rate for operating leases	6.76%	6.59%

Geographic Sales Information (Details 1 - Textual)	12 Months Ended
Geographic Sales Information (Details 1 - Textual)	Dec. 31, 2025
Total revenues \| Geographic Concentration Risk [Member] \| United States \| Minimum
Geographic Sales Information
Concentration risk, percentage	10.00%

- 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

- Definition

For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

+ References + Details

Marketable Securities	12 Months Ended
Marketable Securities	Dec. 31, 2025
Marketable Securities
Marketable Securities	Note 3 - Marketable Securities All marketable securities were liquidated during 2025 to support working capital needs. There were no marketable securities as of December 31, 2025 or 2024.

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Cash flows from operating activities:
Net loss	$ (26,084)	$ (8,983)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of right of use of assets	256	240
Share-based compensation expense	79	98
Non-cash interest expense	28
Loss on disposal of assets	11,143
Changes in operating assets and liabilities:
Inventories	39	0
Accounts payable	(46)	44
Accrued liabilities	289	(41)
Operating lease liabilities	(258)	(277)
Net cash used in operating activities	(14,554)	(8,919)
Cash flows from investing activities:
Proceeds from maturities and sales of marketable securities	0	9,724
Purchases of marketable securities	0	(5,229)
Net cash provided by investing activities	0	4,495
Cash flows from financing activities:
Dividend payment	0	(14,496)
Proceeds from sale of stock	1,000	0
Proceeds from issuance of convertible note	3,000
Purchases of outstanding warrants	(33)
Proceeds from equity-based compensation programs	(1)	23
Net cash provided by (used) in financing activities	3,966	(14,473)
Cash flows from discontinued operations
Net cash provided by operating activities	7,032	2,497
Net cash provided by investing activities	2,912	0
Net cash provided by financing activities	0	0
Net cash provided by discontinued operations	9,944	2,497
Effect of exchange rate changes on cash and cash equivalents and restricted cash	(34)	(18)
Net decrease in cash and cash equivalents and restricted cash	(678)	(16,418)
Cash and cash equivalents and restricted cash at the beginning of the year	1,417	17,835
Cash and cash equivalents and restricted cash at the end of the year	739	1,417
Supplemental disclosure of cash flow information:
Cash paid for income taxes	103	$ 98
Interest paid as non-cash dividend	28
Conversion of debt to Series B Preferred stock	$ 3,026

Business Description, Basis of Presentation and Significant Accounting Policies - Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Numerator:
Loss from continuing operations	$ (4,624)	$ (1,850)
Loss from discontinued operations	(21,460)	(7,133)
Interest adjustment under if-converted method	0	0
Adjusted net income	$ (26,084)	$ (8,983)
Denominator:
Basic weighted average shares (in shares)	1,765,654	1,598,756
Dilutive common stock equivalents using if-converted method (in shares)	0	0
Diluted weighted average shares (in shares)	1,765,654	1,598,756
Basic income (loss) per common share:
From continuing operations (in dollars per share)	$ (2.62)	$ (1.19)
From discontinued operations (in dollars per share)	(12.15)	(4.42)
Total (in dollars per share)	(14.77)	(5.61)
Diluted income (loss) per common share:
From continuing operations (in dollars per share)	(2.62)	(1.19)
From discontinued operations (in dollars per share)	(12.15)	(4.42)
Total (in dollars per share)	$ (14.77)	$ (5.61)
Weighted average options, warrants and convertibles outstanding	576,145	370,254
Anti-dilutive options and warrants not included in the computation (in shares)	576,145	370,254

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes

Schedule of consolidated income (loss) before income taxes, continuing operations

	Year ended December 31,
	2025			2024
Domestic	$	(4,541	)	$	(1,752	)
Foreign		—			—
Total	$	(4,541	)	$	(1,752	)

Schedule of components of provision for income taxes, continuing operations

	Year ended December 31,
	2025			2024
Current:
Federal	$	(79	)	$	(76	)
State		(4	)		(22	)
Foreign		—			—
Total current		(83	)		(98	)
Deferred:
Federal		7,287			1,745
State		1,273			275
Foreign		—			—
Total		8,560			2,020
Change in valuation allowance		(8,560	)		(2,020	)
Total deferred		—			—
Tax provision	$	(83	)	$	(98	)

Schedule of reconciliation of the income tax provision for continuing operations compared to the federal statutory rate

	Year ended December 31,
	2025					2024
U.S. federal statutory income tax rate at 21.0 %	$	(955	)	21.0	%	$	(368	)	21.0	%
1. State and local income tax, net of federal (national) income tax effect		4		(0.1	)%		22		(1.3	)%
2. Foreign tax effects		—		0.0	%		—		0.0	%
3. Effect of changes in tax laws or rates enacted in the current period		—		0.0	%		—		0.0	%
4. Effect of cross-border tax laws		—		0.0	%		—		0.0	%
5. Tax credits - R&D		—		0.0	%		(49	)	2.8	%
6. Changes in valuation allowances		876		(19.3	)%		327		(18.6	)%
7. Nontaxable or nondeductible items		97		(2.1	)%		112		(6.4	)%
Intercompany Loan Interest		80		(1.8	)%		88		(5.0	)%
Stock-based Compensation		16		(0.3	)%		18		(1.0	)%
Nontaxable or nondeductible items - Other		1		0.0	%		6		(0.3	)%
8. Changes in unrecognized tax benefits		61		(1.4	)%		54		(3.1	)%
Tax Provision (Benefit) - Continuing Ops:	$	83		(1.9	)%	$	98		(5.6	)%

Schedule of tax effects of significant temporary differences representing net deferred tax assets and liabilities

	2025				2024
Inventory of deferreds:		Current	Long-term			Current	Long-term
Deferred revenue	$	—	—		$	—	1
Basis difference in intangible assets		—	1,656			—	5,473
Inventory reserve and UNICAP		—	1			—	1,040
Net operating loss carryforwards		—	22,378			—	7,025
Accumulated research and development credits		—	126			—	125
Accrued liabilities		—	33			—	99
Non-deductible ASC 718 compensation expense		—	91			—	167
Allowance for sales returns and doubtful accounts		—	75			—	101
Difference in property and equipment basis		—	(20	)		—	(94	)
Convertible Debt		—	(71	)		—	(110	)
Business Interest Expense		—	7			—	—
Capitalized research expenditures		—	375			—	1,839
Other		—	295			—	309
Total net deferred income tax asset		—	24,946			—	15,975
Less: Valuation allowance		—	(24,946	)		—	(15,975	)
Net deferred income tax asset (liability)	$	—	—		$	—	—

Schedule of taxes paid by jurisdiction

	2025		2024
U.S. Federal	$	81	$	76
U.S. State		4		22
Foreign (India)		18		0
Total taxes paid	$	103	$	98

Schedule of reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions

	Year ended December 31,
	2025		2024
Balance - beginning of year	$	969	$	968
Additions based on tax positions related to the current year		61		17
Reductions for tax positions of prior years		—		(8	)
Lapse in statutes of limitations		—		(8	)
Uncertain tax positions, ending balance	$	1,030	$	969

Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Current:
Federal	$ (79)	$ (76)
State	(4)	(22)
Foreign	0	0
Total current	(83)	(98)
Deferred:
Federal	7,287	1,745
State	1,273	275
Foreign	0	0
Total	8,560	2,020
Change in valuation allowance	(8,560)	(2,020)
Total deferred	0	0
Tax Provision (Benefit)	$ (83)	$ (98)

Income Taxes - Net Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Inventory of deferreds:
Total net deferred income tax asset	$ 24,947
Current
Inventory of deferreds:
Deferred revenue	0	$ 0
Basis difference in intangible assets	0	0
Inventory reserve and UNICAP	0	0
Net operating loss carryforwards	0	0
Accumulated research and development credits	0	0
Accrued liabilities	0	0
Non-deductible ASC 718 compensation expense	0	0
Allowance for sales returns and doubtful accounts	0	0
Difference in property and equipment basis	0	0
Convertible debt	0	0
Business Interest Expense	0	0
Capitalized research expenditures	0	0
Other	0	0
Total net deferred income tax asset	0	0
Less: Valuation allowance	0	0
Net deferred income tax asset (liability)	0	0
Long-term
Inventory of deferreds:
Deferred revenue	0	1
Basis difference in intangible assets	1,656	5,473
Inventory reserve and UNICAP	1	1,040
Net operating loss carryforwards	22,378	7,025
Accumulated research and development credits	126	125
Accrued liabilities	33	99
Non-deductible ASC 718 compensation expense	91	167
Allowance for sales returns and doubtful accounts	75	101
Difference in property and equipment basis	(20)	(94)
Convertible debt	(71)	(110)
Business Interest Expense	7	0
Capitalized research expenditures	375	1,839
Other	295	309
Total net deferred income tax asset	24,946	15,975
Less: Valuation allowance	(24,946)	(15,975)
Net deferred income tax asset (liability)	$ 0	$ 0

Property and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Property and Equipment
Depreciation expense, discontinued operations	$ 232	$ 226
Depreciation expense, continuing operations	$ 0	$ 0

Share-Based Payments - Employee Stock Purchase Plans (Details) - Employee Stock Purchase Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Employee Stock Purchase Plans
Shares purchased under ESPP plan	0	2,775
Plan compensation expense	$ 0	$ 6

- 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
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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-Section 35
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-URI https://asc.fasb.org/1943274/2147480483/718-10-35-3

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-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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-Section 50
-Paragraph 2
-Subparagraph (c)(1)(i)
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Leases (Details Textual)					2 Months Ended
Leases (Details Textual)	Mar. 31, 2026 USD ($) ft²	Mar. 02, 2026 USD ($) ft²	Feb. 28, 2026 USD ($)	Feb. 24, 2026 USD ($) ft²	Mar. 02, 2026 ft² Item	Dec. 31, 2025 ft²	Nov. 15, 2025 ft²
Subsequent Event
Leases
Number of leases terminated \| Item					2
Facility to support, research and development activity \| Gainesville, Florida \| Subsequent Event
Leases
Area of facility	1,350	1,350			1,350
Lease termination settlement paid \| $	$ 30,000,000	$ 30,000
Facility to support, principal administrative, sales, marketing, customer support, and research and product development activity \| Salt Lake City, Utah
Leases
Area of facility						9,402
Facility to support, principal administrative, sales, marketing, customer support, and research and product development activity \| Chennai, India
Leases
Area of facility							6,175
Warehouse to support, primary inventory fulfillment and repair center \| Salt Lake City, Utah \| Subsequent Event
Leases
Area of facility				2,590
Lease termination settlement paid \| $			$ 43,000	$ 42,556.5

Business Description, Basis of Presentation and Significant Accounting Policies - Deferred Revenue and Associated Costs of Goods Sold and Gross Profit (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Business Description, Basis of Presentation and Significant Accounting Policies
Deferred revenue	$ 0	$ 17
Deferred cost of goods sold	0	0
Deferred gross profit	$ 0	$ 17

Business Description, Basis of Presentation and Significant Accounting Policies - Revenue by Product Group and Major Regions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Revenue
Revenue	$ 6,009	$ 11,386
North and South America
Revenue
Revenue	3,613	4,178
Asia (including Middle East) and Australia
Revenue
Revenue	1,458	5,959
Europe and Africa
Revenue
Revenue	938	1,249
Audio Conferencing
Revenue
Revenue	2,187	4,287
Microphones
Revenue
Revenue	3,017	5,195
Video products
Revenue
Revenue	$ 805	$ 1,904

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
Document And Entity Information - USD ($) $ in Millions	Dec. 31, 2025	Mar. 31, 2026	Jun. 30, 2025
Cover [Abstract]
Entity Registrant Name	CLEARONE INC
Entity Central Index Key	0000840715
Trading Symbol	CLRO
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		2,675,412
Entity Public Float			$ 5.1
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 31, 2025
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, $0.001 par value
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
Document Annual Report	true
City Area Code	(801)
Local Phone Number	975-7200
Document Transition Report	false
Entity Tax Identification Number	87-0398877
Auditor Name	TANNER LLP
Auditor Firm ID	270
Auditor Location	Lehi, Utah
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Class A Redeemable Preferred Stock	Common stock and paid-in capital	Accumulated other comprehensive loss	Accumulated deficit
Balance at Dec. 31, 2023			$ 46,071	$ (310)	$ (1,076)
Dividends paid			(14,496)
Issuance of common stock for cash			0
Issuance of common stock for interest			0
Share-based compensation expense			98
Proceeds from employee stock purchase plan			23
Unrealized gain (loss) on available-for-sale securities, net of tax	$ 17			17
Foreign currency translation adjustment	(13)			(13)
Net income (loss)	(8,983)				(8,983)
Balance at Dec. 31, 2024	21,331		31,696	(306)	(10,059)
Issuance of common stock for cash			1,000
Issuance of common stock for convertible note			3,000
Issuance of common stock for interest			28
Repurchase and cancellation of warrants			(33)
Share-based compensation expense			79
Proceeds from employee stock purchase plan			(1)
Unrealized gain (loss) on available-for-sale securities, net of tax	0			0
Foreign currency translation adjustment	(34)			(34)
Net income (loss)	(26,084)				(26,084)
Temporary equity, balance at Dec. 31, 2025		$ 0
Balance at Dec. 31, 2025	$ (714)		$ 35,769	$ (340)	$ (36,143)

Share-Based Payments (Tables)

12 Months Ended

Dec. 31, 2025

Share-Based Payments

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

Risk free interest rate, average	4.06%
Expected option life, average	3.5 years
Expected price volatility, average	107.23%
Expected dividend yield	0.00%

Schedule of stock option activity

	Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value
As of December 31, 2023		40,521		$	75.45		3.32
Granted		10,667			7.35
Expired and canceled		(10,787	)		98.10
Forfeited prior to vesting		(2,445	)		76.35
Exercised		—			—
As of December 31, 2024		37,956		$	49.76		3.54	$	—
Granted		—			—
Expired and canceled		(15,016	)		78.42
Forfeited prior to vesting		(3,224	)		15.15
Exercised		—			—
As of December 31, 2025		19,716		$	35.33		3.44	$	—
Vested and Expected to Vest at December 31, 2024		37,956		$	49.76		3.54	$	—
Vested at December 31, 2024		23,331		$	79.35		2.15	$	—
Vested and Expected to Vest at December 31, 2025		19,716		$	35.33		3.44	$	—
Vested at December 31, 2025		19,716		$	35.33		3.44	$	—

Schedule of shares purchased and compensation expense associated with Employee Stock Purchase Plans

	2025		2024
Shares purchased under ESPP plan		—		2,775
Plan compensation expense	$	—	$	6

Intangible Assets

12 Months Ended

Dec. 31, 2025

Intangible Assets

Intangible Assets

Note 4 - Intangible Assets

All intangible assets were sold as part of the Asset Sale on October 24, 2025. There were no intangible assets remaining as of December 31, 2025

Intangible Assets (Details Textual) $ in Thousands	Dec. 31, 2025 USD ($)
Intangible Assets
Intangibles assets	$ 0

Subsequent events	12 Months Ended
Subsequent events	Dec. 31, 2025
Subsequent events
Subsequent events	Note 17 - Subsequent events Class A Redeemable Preferred Stock Redemption Net proceeds from the October 2025 Asset Sale, after permitted expenses, are contractually required to be used to redeem all outstanding shares of the Company’s Class A Redeemable Preferred Stock. As of the date these consolidated financial statements were issued, the redemption had not yet occurred. The exact net proceeds available for redemption could not be determined as of December 31, 2025 because permitted expenses were still being finalized. The Company currently estimates that the final net amount available for redemption will be approximately $50. The redemption is expected to occur after the issuance of these financial statements and will be recognized in the period in which it takes place. See Note 15 – Capital Structure for additional information regarding the Class A Redeemable Preferred Stock. On January 1, 2026, Simon Brewer was rehired as Chief Financial Officer and Principal Financial Officer under a new employment agreement. On January 2, 2026, Derek Graham was rehired as part-time Chief Executive Officer and Principal Executive Officer under a new employment agreement. On January 9, 2026, the Company paid Simon Brewer a $75,000 sign-on bonus with no clawback or retention conditions. The Company granted retention bonuses to Derek Graham and Simon Brewer contingent upon the completion of projects and the duration of employment, and the closing of a future transaction, respectively. Lease Terminations On February 24, 2026, the Company entered into an Early Termination Agreement for the 2,590 square-foot warehouse facility in Salt Lake City, Utah (363 West 2720 South, Suite B). The lease terminated effective midnight February 28, 2026. The Company paid a buyout of $42,556.50 and forfeited its security deposit. The Company has no further liability under this lease. In March, 2026, the Company entered into a Settlement, Release and Agreement to Terminate Lease for the 1,350 square-foot facility in Gainesville, Florida (2610 NW 43rd Street, Suite 2-C). The Company paid $30,000 and forfeited its $2,236.50 security deposit in exchange for full termination of the lease and a mutual release of all obligations. The Company has no further liability under this lease. On March 2, 2026, the Company entered into a Securities Purchase Agreement with First Finance Ltd. (its largest stockholder) and issued 437,500 shares of common stock at $4.00 per share and a warrant to purchase up to 437,500 additional shares at $5.00 per share for aggregate gross proceeds of $1,750. Of the proceeds, $500 became immediately available to the Company, and the remaining $1,250 will become available upon completion of the Company’s reincorporation from Delaware to Nevada. Warrant Repurchase On March 9, 2026, the Company entered into a Warrant Repurchase Agreement with CVI Investments, Inc. and repurchased certain outstanding common stock purchase warrants originally issued on September 12, 2021. The repurchased warrants were exercisable for an aggregate of 24,155 shares of the Company’s common stock. The Company paid an aggregate cash purchase price of $22,000 ($0.9108 per underlying share). Upon settlement, the warrants were cancelled and are of no further force or effect. Nevada Reincorporation On March 12, 2026, stockholders holding a majority of the voting power of the Company’s outstanding capital stock entitled to vote and a majority of the outstanding shares of Class A Redeemable Preferred Stock approved, by written consent in lieu of a meeting, the reincorporation of the Company from the State of Delaware to the State of Nevada by conversion (the “Nevada Reincorporation”). The reincorporation is expected to become effective no earlier than twenty (20) calendar days after the mailing of the Information Statement on Schedule 14C to the Company’s stockholders. This action satisfies the condition precedent in the March 2, 2026 Securities Purchase Agreement with First Finance Ltd. for the release of the remaining $1.25 million of proceeds from the $1.75 million private placement. See the Company’s Current Report on Form 8-K filed March 17, 2026 for additional information.

Leases - Maturities of operating lease liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Leases
2026	$ 223
2027	247
2028	43
2029	0
2030	0
Thereafter	0
Total lease payments	513
Less: Imputed interest	0
Total	$ 513	$ 771

Inventories (Tables)

12 Months Ended

Dec. 31, 2025

Inventories

Schedule of Inventories, net of reserves

	December 31, 2025		December 31, 2024
Current (warranty servicing)	$	353	$	392
Total	$	353	$	392

Inventories - Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Inventories
Current (warranty servicing)	$ 353	$ 392
Total	$ 353	$ 392

Accrued Liabilities

12 Months Ended

Dec. 31, 2025

Accrued Liabilities

Accrued Liabilities

Note 8 - Accrued Liabilities

Accrued liabilities consist of the following:

	As of December 31,
	2025		2024
Accrued salaries and other compensation	$	104	$	30
Warranty reserve		361		194
Severance obligation		71		—
Other accrued liabilities		113		136
Total	$	649	$	360

Subsequent events (Details Textual)								9 Months Ended	12 Months Ended
Subsequent events (Details Textual)	Mar. 31, 2026 USD ($) ft²	Mar. 12, 2026 d	Mar. 09, 2026 USD ($) $ / shares shares	Mar. 02, 2026 USD ($) ft² shares $ / shares	Feb. 28, 2026 USD ($)	Feb. 24, 2026 USD ($) ft²	Jan. 09, 2026 USD ($)	Sep. 30, 2025 Number	Dec. 31, 2025 USD ($) shares	Dec. 31, 2024 shares
Subsequent events
Common stock, shares issued (in shares) \| shares									2,237,912	1,599,534
Payments for repurchase of warrants									$ 33,000
Note Warrant [Member]
Subsequent events
Debt Instrument, Convertible, Number of Equity Instruments \| Number								218,887
Class A Redeemable Preferred Stock
Subsequent events
Redemption payable (current liability, discontinued operations)									$ 50,000
Subsequent Event
Subsequent events
Period of reincorporation become effective, threshold calendar days after intimation to stockholders \| d		20
Subsequent Event \| Note Warrant [Member]
Subsequent events
Stock Repurchased During Period, Shares \| shares			24,155
Payments for repurchase of warrants			$ 22,000,000
Repurchase price of warrants (in dollors per share) \| $ / shares			$ 0.9108
Subsequent Event \| Facility to support, research and development activity \| Gainesville, Florida
Subsequent events
Area of facility \| ft²	1,350			1,350
Lease termination settlement paid	$ 30,000,000			$ 30,000
Security Deposit	$ 2,236.5
Subsequent Event \| Warehouse to support, primary inventory fulfillment and repair center \| Salt Lake City, Utah
Subsequent events
Area of facility \| ft²						2,590
Lease termination settlement paid					$ 43,000	$ 42,556.5
Subsequent Event \| Chief Financial Officer and Principal Financial Officer
Subsequent events
Payment for sign-on bonus							$ 75,000,000
Subsequent Event \| First Finance Ltd \| Securities Purchase Agreement \| Private Placement
Subsequent events
Common stock, shares issued (in shares) \| shares				437,500
Offering price (Per share) \| $ / shares				$ 4
Proceeds from issuance of common stock, gross				$ 1,750,000
Gross proceeds from issuance of common stock which became immediately available to the Company				500,000
Gross proceeds from issuance of common stock which became available upon completion of the reincorporation				$ 1,250,000
Subsequent Event \| First Finance Ltd \| Securities Purchase Agreement \| Note Warrant [Member] \| Private Placement
Subsequent events
Debt Instrument, Convertible, Number of Equity Instruments \| shares				437,500
Exercise price of warrants \| $ / shares				$ 5

Share-Based Payments

12 Months Ended

Dec. 31, 2025

Share-Based Payments

Share-Based Payments

Note 11 - Share-Based Payments

Employee Stock Option Plans

The Company’s share-based incentive plan offering stock options is primarily through 2007 Equity Incentive Plan (the “2007 Plan”). Under this plan, one new share is issued for each stock option exercised. The plan is described below.

The 2007 Plan was restated and approved by the shareholders on December 12, 2016. Provisions of the restated 2007 Plan include the granting of up to 2,000,000 incentive and non-qualified stock options, stock appreciation rights, restricted stock and restricted stock units. Options may be granted to employees, officers, non-employee directors and other service providers and may be granted upon such terms as the Compensation Committee of the Board of Directors determines in their sole discretion.

Generally vesting schedules for options granted are based on 3 or 4-year vesting schedules, with either one-third or one-fourth vesting on the first anniversary and the remaining options vesting ratably over the remainder of the vesting term. Generally, directors and officers have 3-year vesting schedules and all other employees have 4-year vesting schedules. Additionally, in the event of a change in control or the occurrence of a corporate transaction, the Company’s Board of Directors has the authority to elect that all unvested options shall vest and become exercisable immediately prior to the event or closing of the transaction. As of December 31, 2025, the Company had 2,769 options with contractual lives of ten years and 16,947 options with contractual lives of six years.

As of December 31, 2025, there were 19,716 options outstanding under the 2007 Plan. As of December 31, 2025, the 2007 Plan had 1,980,284 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 the 10,667 options granted during the year ended December 31, 2024, the Company used the following assumptions:

Risk free interest rate, average	4.06%
Expected option life, average	3.5 years
Expected price volatility, average	107.23%
Expected dividend yield	0.00%

There were no options granted during the year ended December 31, 2025.

The risk-free interest rate is determined using the U.S. Treasury rate in effect as of the date of the grant, based on the expected life of the stock option. The expected life of the stock option is determined using historical data.

The expected price volatility is determined using a weighted average of daily historical volatility of the Company’s stock price over the corresponding expected option life.

Under guidelines of ASC Topic 718, the Company recognizes the associated compensation cost for only those awards expected to vest on a straight-line basis over the underlying requisite service period. The Company estimated the forfeiture rates based on its historical experience and expectations about future forfeitures.

The following table shows the stock option activity:

	Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value
As of December 31, 2023		40,521		$	75.45		3.32
Granted		10,667			7.35
Expired and canceled		(10,787	)		98.10
Forfeited prior to vesting		(2,445	)		76.35
Exercised		—			—
As of December 31, 2024		37,956		$	49.76		3.54	$	—
Granted		—			—
Expired and canceled		(15,016	)		78.42
Forfeited prior to vesting		(3,224	)		15.15
Exercised		—			—
As of December 31, 2025		19,716		$	35.33		3.44	$	—
Vested and Expected to Vest at December 31, 2024		37,956		$	49.76		3.54	$	—
Vested at December 31, 2024		23,331		$	79.35		2.15	$	—
Vested and Expected to Vest at December 31, 2025		19,716		$	35.33		3.44	$	—
Vested at December 31, 2025		19,716		$	35.33		3.44	$	—

The total pre-tax compensation cost related to stock options recognized during the years ended December 31, 2025 and 2024 was $78 and $89, respectively. Tax benefit from compensation cost related to stock options during the years ended December 31, 2025 and 2024, respectively was $1 and $2. As of December 31, 2025, the total compensation cost related to stock options not yet recognized and before the effect of any forfeitures was $0, which is expected to be recognized over approximately the next 0.0 years on a straight-line basis.

Employee Stock Purchase Plan

During the years ended December 31, 2025 and 2024, the Company maintained a 2016 Employee Stock Purchase Plan (the “ESPP”). The ESPP was approved by the Company’s shareholders on December 12, 2016. Offering periods under the ESPP commenced on each January 1 and July 1 and continued for a duration of six months. The ESPP was available to all employees who did not own, or were deemed to own, shares of stock making up an excess of 0% of the combined voting power of the Company, its parent or subsidiary.

In connection with the significant reduction in force completed in June 2025, the Company terminated the ESPP effective July 2025. All participant contributions were refunded to employees in May and June 2025, totaling approximately $1. No shares were issued under the ESPP during the year ended December 31, 2025.

Shares purchased and compensation expense associated with the ESPP were as follows:

	2025		2024
Shares purchased under ESPP plan		—		2,775
Plan compensation expense	$	—	$	6

As of December 31, 2025, the ESPP has been terminated and no shares remain available for future issuance.

Issuance of Common Stock and Warrants

On September 13, 2020, the Company, entered into a Securities Purchase Agreement (the “Purchase Agreement”) with certain purchasers named therein (the “Purchasers”), pursuant to which the Company issued and sold, in a registered direct offering 141,070 shares (the “Shares”) of the Company’s common stock, par value $0.001 per share (the “Common Stock”) at an offering price of $37.39 per share, (the “Registered Offering”). The Company received gross proceeds of approximately $5,275 (4,764 net of issuance costs) in connection with the Registered Offering, before deducting placement agent fees and related offering expenses. In a concurrent private placement, the Company issued to the Purchasers who participated in the Registered Offering warrants exercisable for an aggregate of 70,535 shares of common stock at an exercise price of $36.45 per share. Each warrant became immediately exercisable and had an expiry term of five years from the issuance date.

On September 12, 2021, the Company entered into a securities purchase agreement with certain purchasers named therein, pursuant to which the Company issued 241,546 shares of the Company's common stock, par value $0.001 per share at an offering price of $41.40 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 241,546 shares of common stock at an exercise price of $39.60 per share. Each warrant became immediately exercisable and will expire on March 15, 2027.

Warrants Repurchased (and Related Party)

During September 2025, the Company repurchased and cancelled outstanding warrants from (i) Intracoastal Capital, LLC (6,039 underlying shares) on September 2, 2025 for an aggregate purchase price of $4, (ii) Lind Global Fund II, LP (24,155 underlying shares) on September 10, 2025 for $15, (iii) Edward Dallin Bagley (related party; 18,940 underlying shares) on September 17, 2025 for $12, and (iv) Edward Bryan Bagley (3,788 underlying shares) on September 16, 2025 for $2. The repurchased warrants were cancelled upon settlement and accounted for as equity transactions with no effect on the statement of operations. As of September 30, 2025, warrants to purchase an aggregate of 218,887 shares of common stock remained outstanding. The Company did not issue new warrants during the quarter.

The repurchase price and other terms of the warrants repurchase from Edward Dallin Bagley were approved by the Board of Directors in accordance with the Company’s policy regarding related person transactions. No amounts were outstanding with Mr. Bagley related to these warrants as of September 30, 2025.

Subsequent to December 31, 2025, the Company repurchased and cancelled 24,155 of the September 12, 2021 warrants (see Note 17 – Subsequent Events).

Business Description, Basis of Presentation and Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2025

Business Description, Basis of Presentation and Significant Accounting Policies

Going Concern:

The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred significant losses, has negative cash flows from operations, and its continuing operations are limited and not expected to generate revenue at levels sufficient to fund ongoing costs. These conditions, together with the mandatory redemption obligation for the Class A Redeemable Preferred Stock (triggered by the closing of the Asset Sale on October 24, 2025), raise substantial doubt about the Company’s ability to continue as a going concern within one year after the issuance date of these financial statements. Management is actively evaluating strategic alternatives intended to enhance stockholder value and improve liquidity. These alternatives may include one or more special transactions or other actions that maximize value for stockholders. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis of Presentation:

The consolidated financial statements include the accounts of ClearOne, Inc. and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated. The financial statements are prepared in accordance with U.S. GAAP. The year ended December 31, 2025 includes the results of the disposed assets as discontinued operations that were sold on October 24, 2025. No allocation or smoothing of results between continuing and discontinued operations has been applied.

Reverse Stock Split:

The Company completed a 1-for-15 reverse stock split of the Company's issued and outstanding common stock, par value $0.001 per share, effective at 5:00 p.m. Eastern Time on June 9, 2025. The common stock began trading on a split-adjusted basis on the Nasdaq Capital Market on June 10, 2025, under the symbol "CLRO" and a new CUSIP number of 18506U203. The reverse stock split was primarily intended to increase the per share market price of the common stock in order to regain compliance with the minimum bid price requirement for continued listing on the Nasdaq Capital Market. As a result of the reverse stock split, every 15 shares of issued and outstanding common stock were automatically combined into one share, with no fractional shares issued (any fractional interests were rounded up to the next whole share). The reverse stock split did not change the par value of the common stock or the authorized number of shares but reduced the number of issued and outstanding shares from approximately 26.0 million to approximately 1.7 million, with proportional adjustments to outstanding stock options, warrants, and shares reserved under equity incentive plans. For additional details, refer to the Company's Current Report on Form 8-K filed with the SEC on June 2, 2025, including the press release attached as Exhibit 99.1 thereto.

All share and per-share amounts in these condensed consolidated financial statements and related notes have been retroactively adjusted to reflect the reverse stock split for all periods presented.

Restricted Cash

Restricted Cash consists of $519 in remaining proceeds from a $3,000 convertible note issued to First Finance Ltd. on June 20, 2025 (with no restricted cash balance as of March 31, 2025). These funds are subject to enforceable contractual restrictions per the disbursement schedule in Schedule 8.5 of the Note Purchase Agreement, which allocates proceeds to specific uses such as advisory fees, warrant holder payments, legal and audit expenses, staff costs (e.g., board fees, accounting staff, operations/sales staff bonuses), shutdown costs for foreign subsidiaries, and severance/PTO for employee layoffs. The funds are held in a segregated account and released only upon meeting specified milestones, with penalties for non-compliance.

The Company includes restricted cash with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows, in accordance with ASU 2016-18. Restricted cash as of September 30, 2025, disbursed for severances, deal fees, legal fees, and compliance fees, resulting in the ending restricted cash balance. Full disbursement of the remaining restricted cash is expected by December 2025 as additional milestones are achieved. Restricted cash is classified as a current asset on the balance sheet and included in the total cash, cash equivalents, and restricted cash balances in the statement of cash flows. Changes in restricted cash are not presented as separate cash flows but are reconciled in this note. This classification and presentation provide transparency regarding the Company's liquidity, as the restricted funds are not available for general corporate purposes.

Cash Equivalents

Cash Equivalents – The Company considers all highly-liquid investments with a maturity of three months or less, when purchased, to be cash equivalents. The Company places its temporary cash investments with high-quality financial institutions. At times, such investments may be in excess of the Federal Deposit Insurance Corporation insurance limits. As of December 31, 2025, there were no cash accounts in the United States that exceeded federally insured limits. In addition, there were foreign cash accounts in the amount of $46 that were not covered by Federal Deposit Insurance Corporation insurance.

Marketable Securities

Marketable Securities - The Company has classified its marketable securities as available-for-sale securities. These debt securities are carried at estimated fair value with unrealized holding gains and losses included in other comprehensive income (loss) in shareholders’ 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.

A decline in the market value of any available-for-sale security below cost that is deemed other than temporary results in a charge to earnings and establishes a new cost basis for the security. Losses are charged against “Other income” when a decline in fair value is determined to be other than temporary. We review several factors to determine whether a loss is other than temporary. These factors include, but are not limited to: (i) the extent to which the fair value is less than cost and the cause for the fair value decline, (ii) the financial condition and near term prospects of the issuer, (iii) the length of time a security is in an unrealized loss position and (iv) our ability to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value. There were no other-than-temporary impairments recognized during the years ended December 31, 2025 and 2024.

Accounts Receivable

Accounts Receivable – Accounts receivable are recorded at the invoiced amount, net of expected returns and allowance for doubtful accounts. Generally, credit is granted to customers on a short-term basis without requiring collateral, and as such, these accounts receivable, do not bear interest, although a finance charge may be applied to such receivables that are past due. The Company extends credit to customers who it believes have the financial strength to pay. The Company has in place credit policies and procedures, an approval process for sales returns and credit memos, and processes for managing and monitoring channel inventory levels.

The allowance for credit losses is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. Management regularly analyzes accounts receivable including current aging, historical write-off experience, customer concentrations, customer creditworthiness, and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. We review customer accounts quarterly by first assessing accounts with aging over a specific duration and balance over a specific amount. We review all other balances on a pooled basis based on past collection experience. Accounts identified in our customer-level review as exceeding certain thresholds are assessed for potential allowance adjustment if we conclude the financial condition of that customer has deteriorated, adversely affecting their ability to make payments. Delinquent account balances are written off if the Company determines that the likelihood of collection is not probable. If the assumptions that are used to determine the allowance for credit losses change, the Company may have to provide for a greater level of expense in future periods or reverse amounts provided in prior periods.

The Company’s allowance for doubtful accounts activity for the years ended December 31, 2025 and 2024 is as follows (see Note 2, as accounts receivable and the allowance for doubtful accounts are included in current assets related to discontinued operations):

	Year Ended December 31,
	2025			2024
Balance at beginning of the year	$	405		$	326
Allowance increase (decrease)		(101	)		79
Write offs, net of recoveries		—			—
Balance at end of the year	$	304		$	405

Inventories

Inventories – Inventories are valued at the lower of cost or market, with cost computed on a first-in, first-out (“FIFO”) basis. In addition to the price of the product purchased, the cost of inventory includes the Company’s internal manufacturing costs, including warehousing, engineering, material purchasing, quality and product planning expenses and applicable overhead, not in excess of estimated realizable value. Consideration is given to obsolescence, excessive levels, deterioration, direct selling expenses, and other factors in evaluating net realizable value.

The inventory includes advance replacement units (valued at cost) provided by the Company to end-users to service defective products under warranty. The value of advance replacement units included in the inventory was $353 and $392, as of December 31, 2025 and 2024, respectively.

Property and Equipment

Property and Equipment – Property and equipment are stated at cost less accumulated depreciation and amortization. Expenditures that materially increase values or capacities or extend useful lives of property and equipment are capitalized. Routine maintenance, repairs, and renewal costs are expensed as incurred. Gains or losses from the sale, trade-in, or retirement of property and equipment are recorded in current operations and the related book value of the property is removed from property and equipment accounts and the related accumulated depreciation and amortization accounts. Estimated useful lives are generally two to ten years. Depreciation and amortization are calculated over the estimated useful lives of the respective assets using the straight-line method. Leasehold improvement amortization is computed using the straight-line method over the shorter of the lease term or the estimated useful life of the related assets.

Intangible Assets

Intangible Assets – Intangible assets are amortized over their useful lives unless these lives are determined to be indefinite. Intangible assets are carried at cost, less accumulated amortization. Amortization is computed over the estimated useful lives of the respective assets, which are generally three to ten years. Intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not amortized.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets - Long-lived assets, such as property, equipment, and definite-lived intangible assets subject to depreciation and amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset or asset group to estimated future undiscounted net cash flows of the related asset or group of assets over their remaining lives. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment charge is recognized for the amount by which the carrying amount exceeds the estimated fair value of the asset. Impairment of long-lived assets is assessed at the lowest levels for which there are identifiable cash flows that are independent of other groups of assets. The impairment of long-lived assets requires judgments and estimates. If circumstances change, such estimates could also change. Assets held for sale are reported at the lower of the carrying amount or fair value, less the estimated costs to sell.

Leases

Leases: We determine if an arrangement is a lease at inception. Operating leases are included in operating lease - right of use (“ROU”) assets, accrued liabilities, and operating lease liability in our consolidated balance sheets. As of adoption of ASC 842 and as of December 31, 2025 and December 31, 2024, the Company was not party to finance lease arrangements. ROU assets represent our right to use an underlying asset for the lease term and operating lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and operating lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. We use the implicit rate when readily determinable. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense is recognized on a straight-line basis over the lease term. Under the available practical expedient, we account for the lease and non-lease components as a single lease component.

Revenue Recognition Policy:

Revenue Recognition Policy: The Company generates revenue from sales of its audio and video conferencing equipment to distributors, system integrators and value-added resellers. The Company also generates revenue, to a much lesser extent, from sale of software and licenses to distributors, system integrators, value-added resellers and end-users. The Company recognizes revenue when it satisfies a performance obligation in an amount reflecting the consideration to which it expects to be entitled. For sales agreements, the Company has identified the promise to transfer products, each of which are distinct, to be the performance obligation. The Company applies a five-step approach in determining the amount and timing of revenue to be recognized: (1) identifying the contract with a customer, (2) identifying the performance obligations in the contract, (3) determining the transaction price, (4) allocating the transaction price to the performance obligations in the contract and (5) recognizing revenue when the performance obligation is satisfied. Substantially all of the Company’s revenue is recognized at the time control of the products transfers to the customer.

Sales agreements with customers are renewable periodically and contain terms and conditions with respect to payment, delivery, warranty and supply, but typically do not require mandatory purchase commitments. In the absence of a sales agreement, the Company’s standard terms and conditions at the time of acceptance of purchase orders apply. The Company considers the customer purchase orders, governed by sales agreements or the Company’s standard terms and conditions, to be the contract with the customer. The Company evaluates certain factors including the customer’s ability to pay (or credit risk)

In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. Sales to distributors, are typically made pursuant to agreements that provide return rights with respect to discontinued or slow-moving products, referred to as stock rotation. Sales to distributors can also be subject to price adjustment on certain products, primarily for distributors with drop-shipping rights. Although payment terms vary, most distributor agreements require payment within 45 days of invoicing.

The Company recognizes revenue when it satisfies a performance obligation. The Company recognizes revenue from sales agreements upon transferring control of a product to the customer. This typically occurs when products are shipped or delivered, depending on the delivery terms, or when products that are consigned at customer locations are sold to dealers or end users. Sales returns and allowances are estimated based on historical experience. Provisions for discounts and rebates to customers, estimated returns and allowances, ship and credit claims and other adjustments are provided for in the same period the related revenues are recognized, and are netted against revenues. For returns, the Company recognizes a related asset for the right to recover returned products with a corresponding reduction to cost of goods sold. The Company reviews warranty and related claims activity and records provisions, as necessary.

Frequently, the Company receives orders with multiple delivery dates that may extend across reporting periods. Since each delivery constitutes a performance obligation, the Company allocates the transaction price of the contract to each performance obligation based on the stand-alone selling price of the products. The Company invoices the customer for each delivery upon shipment and recognizes revenues in accordance with delivery terms. Although payment terms vary, distributors typically pay within 45 days of invoicing and dealers pay within 30 days of invoicing. As scheduled delivery dates are within one year, revenue allocated to future shipments of partially completed contracts are not disclosed.

The Company has elected to record freight and handling costs associated with outbound freight after control over a product has transferred to a customer as a fulfillment cost and include it in cost of revenues. Taxes assessed by government authorities on revenue-producing transactions, including value-added and excise taxes, are presented on a net basis (excluded from revenues) in the consolidated statements of operations and comprehensive income (loss).

The details of deferred revenue and associated cost of goods sold and gross profit are as follows:

	As of December 31,
	2025		2024
Deferred revenue	$	—	$	17
Deferred cost of goods sold		—		—
Deferred gross profit	$	—	$	17

The Company offers rebates and market development funds to certain of its distributors, dealers/resellers, and end-users based upon the volume of product purchased by them. The Company records rebates as a reduction of revenue in accordance with GAAP.

The Company provides, at its discretion, advance replacement units to end-users on defective units of certain products under warranty. Since the purpose of these units is not revenue generating, the Company tracks the units due from the end-user, until the defective unit has been returned. Any amount due from the customer upon failure to return the products is accounted as receivable only after establishing customer's failure to return the products. The inventory due from the customer is accounted at cost or market value whichever is lower.

The following table disaggregates the Company’s revenue into primary product groups (see Note 2, as all revenue is classified in discontinued operations):

	Year Ended December 31,
	2025		2024
Audio Conferencing	$	2,187	$	4,287
Microphones		3,017		5,195
Video products		805		1,904
	$	6,009	$	11,386

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

	Year Ended December 31,
	2025		2024
North and South America	$	3,613	$	4,178
Asia (including Middle East) and Australia		1,458		5,959
Europe and Africa		938		1,249
	$	6,009	$	11,386

Warranty Costs

Warranty Costs – The Company accrues for warranty costs based on estimated warranty return rates and estimated costs to repair. These reserve costs are classified as accrued liabilities on the consolidated balance sheets. Factors that affect the Company’s warranty liability include the number of units sold, historical and anticipated rates of warranty returns, and repair cost. The Company reviews the adequacy of its recorded warranty accrual on a quarterly basis.

The details of changes in the Company’s warranty accrual are as follows:

	Year Ended December 31,
	2025		2024
Balance at the beginning of year	$	194	$	194
Accruals/additions		167		—
Usage/claims		—		—
Balance at end of year	$	361	$	194

Advertising

Advertising – The Company expenses advertising costs as incurred. Advertising costs consist of trade shows, magazine advertisements, and other forms of media. Advertising expenses for the years ended December 31, 2025 and 2024 totaled $227 and $526, respectively, and are included in discontinued operations on the consolidated statements of operations and comprehensive income (loss).

Income Taxes

Income Taxes – The Company uses the asset and liability method of accounting for income taxes. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss and tax credit carry-forwards. These temporary differences will result in deductible or taxable amounts in future years when the reported amounts of the assets or liabilities are recovered or settled. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided when it is more likely than not that some or all of the deferred tax assets may not be realized. On a quarterly basis, the Company tests the value of deferred tax assets for impairment at the taxpaying-component level within each tax jurisdiction. Significant judgment and estimates are required in determining whether valuation allowances should be established as well as the amount of such allowances.

The valuation allowance is based on our estimates of future taxable income and the period over which we expect the deferred tax assets to be recovered. Our assessment of future taxable income is based on historical experience and current and anticipated market and economic conditions and trends. In 2018, as a result of negative evidence, principally three years of cumulative pre-tax operating losses, we concluded that it was more likely than not that net operating losses, tax credits and other deferred tax assets were not realizable and therefore, we recorded a full valuation allowance against those net deferred tax assets. We continue to record full valuation against our net deferred tax assets. Adjustments to the valuation allowance increase or decrease the Company’s income tax provision or benefit.

As of December 31, 2025 the Company had no net deferred tax assets due to valuation allowances recorded to account for the consecutive quarters with losses before taxes.

Recent changes:

Recent changes: There were no changes that had a material impact on the Company's consolidated financial position, results of operations or cash flows.

Earnings Per Share

Earnings Per Share – The following table sets forth the computation of basic and diluted loss per common share:

	Year Ended December 31,
	2025			2024
Numerator:
Loss from continuing operations	$	(4,624	)	$	(1,850	)
Loss from discontinued operations		(21,460	)		(7,133	)
Interest adjustment under if-converted method		—			—
Adjusted net income		(26,084	)		(8,983	)

Denominator:
Basic weighted average shares		1,765,654			1,598,756
Dilutive common stock equivalents using if-converted method		—			—
Diluted weighted average shares		1,765,654			1,598,756

Basic income (loss) per common share:
From continuing operations	$	(2.62	)	$	(1.19	)
From discontinued operations		(12.15	)	$	(4.42	)
Total		(14.77	)	$	(5.61	)

Diluted income (loss) per common share:
From continuing operations	$	(2.62	)	$	(1.19	)
From discontinued operations		(12.15	)	$	(4.42	)
Total		(14.77	)	$	(5.61	)

Weighted average options, warrants and convertibles outstanding		576,145			370,254
Anti-dilutive options and warrants not included in the computation		576,145			370,254

Share-Based Payment

Share-Based Payment – We estimate the fair value of stock options using the Black-Scholes option-pricing model, which requires certain estimates, including an expected forfeiture rate and expected term of options granted. We also make decisions regarding the method of calculating expected volatilities and the risk-free interest rate used in the option-pricing model. The resulting calculated fair value of stock options is recognized as compensation expense over the requisite service period, which is generally the vesting period. When there are changes to the assumptions used in the option-pricing model, including fluctuations in the market price of our common stock, there will be variations in the calculated fair value of our future stock option awards, which results in variation in the compensation cost recognized.

Operating Segment

Operating Segment – The Company operates as one operating segment. Operating segments are defined as components of an entity for which separate financial information is regularly evaluated by the chief operating decision maker ("CODM"), which is the Company's Chief Executive Officer, in deciding how to allocate resources and assess performance. The Company's CODM evaluates financial information and resources and assesses the performance of these resources on a consolidated basis. There is no expense or asset information that is supplemental to information disclosed within the consolidated financial statements, that is regularly provided to the CODM. The allocation of resources and assessment of performance of the operating segment is based on consolidated net loss and functional expenses as reported on our consolidated statements of operations and comprehensive loss. Because the Company operates as one operating segment, financial segment information, including expense and asset information, can be found in the consolidated financial statements.

Recently issued accounting pronouncements:

ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The standard is effective for full year 2024 reporting, and for interim reporting beginning in 2025. The adoption of this ASU did not change the way the Company evaluates its reportable segments and, as a result, did not have a material impact on the Company’s segment-related disclosures.

ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

In December 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures." This update enhances income tax disclosure requirements, primarily by requiring greater disaggregation of information in the effective tax rate reconciliation and income taxes paid disclosures. For public business entities, such as the Company, ASU 2023-09 mandates a tabular reconciliation of the effective tax rate using both percentages and reporting currency amounts, with specific categories of reconciling items and additional detail for items meeting a quantitative threshold of 5% of the expected tax amount. Additionally, the standard requires annual disclosure of income taxes paid, disaggregated by federal, state, and foreign jurisdictions, with further breakout by individual jurisdiction if the amount is significant. The ASU is effective for annual periods beginning after December 15, 2024, with early adoption permitted, and should be applied prospectively, though retrospective application is optional. The Company adopted the new standard on January 1, 2025, using the retrospective transition method. The adoption modified the presentation of our income tax disclosures (see Note 14) but did not have a material impact on our consolidated financial position or results of operations.

ASU 2024-03, Income Statement—Reporting Comprehensive Income (Topic 220): Disaggregation of Income Statement Expenses

In November 2024, the FASB issued ASU No. 2024-03, "Income Statement—Reporting Comprehensive Income (Topic 220): Disaggregation of Income Statement Expenses," which requires public business entities, such as the Company, to provide disaggregated disclosure of specific natural expense categories underlying certain income statement expense line items in the notes to the financial statements. The standard identifies five required natural expense categories for disaggregation—employee compensation, depreciation, amortization, inventory expense, and other manufacturing expenses—along with a residual "other" category for remaining amounts within relevant expense captions (e.g., cost of sales, selling, general and administrative expenses). ASU 2024-03 does not alter the expense captions presented on the face of the income statement but enhances footnote disclosures to improve transparency. The standard is effective for annual periods beginning after December 15, 2026, with early adoption permitted, and must be applied prospectively, though retrospective application is optional. An update in ASU 2025-01 clarified that interim period disclosures are not required until annual periods beginning after December 15, 2027. The Company is currently developing its implementation plan and evaluating the impact of this standard on its consolidated financial statement disclosures. While we expect adoption to necessitate modifications to our financial reporting processes and systems to capture the required disaggregated information, management does not expect a material effect on our reported financial position or results of operations.

Discontinued Operations

Discontinued Operations:

See Note 2 for a full description of the Asset Sale and presentation of discontinued operations.

Use of Estimates

Use of Estimates:

Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts. Key estimates include valuation of retained warranty inventory, warranty reserves, legal contingencies, and the going-concern assessment. Actual results could differ materially from these estimates.

Property and Equipment

12 Months Ended

Dec. 31, 2025

Property and Equipment

Property and Equipment

Note 6 - Property and Equipment

All property and equipment associated with the disposed operations were sold as part of the Asset Sale. All remaining property and equipment consist primarily of office supplies and aged computer equipment which was written off as de minumus:

	December 31, 2025		December 31, 2024
Office furniture and equipment	$	—	$	68
Leasehold improvements	$	—	$	205
Warehouse equipment	$	—	$	227
Total	$	—	$	500
Accumulated depreciation	$	—	$	—
Property and equipment, net	$	—	$	500

Depreciation expense included in discontinued operations totaled $232 thousand and $226 thousand for the years ended December 31, 2025 and 2024 respectively. No depreciation expense was recorded in continuing operations for either period.

Discontinued Operations and Asset Sale - Results of Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2025	Dec. 31, 2024
Discontinued Operations and Asset Sale
Revenue		$ 6,009	$ 11,386
Loss from discontinued operations, net of tax		(21,460)	(7,133)
Discontinued Operations, Held-for-Sale [Member] \| Product business [Member]
Discontinued Operations and Asset Sale
Revenue		6,009	11,386
Cost of goods sold		9,030	8,563
Gross profit (loss)		(3,021)	2,823
Operating expenses		7,296	9,899
Operating loss		(10,317)	(7,076)
Loss on sale	$ (11,143)	(11,143)	0
Loss before income taxes		(21,460)	(7,076)
Income tax benefit (provision)		0	0
Loss from discontinued operations, net of tax		$ (21,460)	$ (7,076)

Share-Based Payments (Details Textual) $ / shares in Units, $ in Thousands								1 Months Ended	9 Months Ended	12 Months Ended
	Mar. 09, 2026 shares	Sep. 17, 2025 USD ($) Number	Sep. 16, 2025 USD ($) Number	Sep. 10, 2025 USD ($) Number	Sep. 02, 2025 USD ($) Number	Sep. 12, 2021 USD ($) $ / shares shares	Sep. 13, 2020 USD ($) $ / shares shares	Jun. 30, 2025 USD ($)	Sep. 30, 2025 USD ($) Number	Dec. 31, 2025 USD ($) $ / shares shares	Dec. 31, 2024 USD ($) $ / shares shares	Jun. 09, 2025 $ / shares	Dec. 31, 2023 shares	Dec. 12, 2016 shares
Share-Based Payments
Number of options, outstanding										19,716	37,956		40,521
Share based compensation recognized \| $										$ 78	$ 89
Tax benefit from compensation cost \| $										1	$ 2
Total compensation cost related to stock options not yet recognized \| $										$ 0
Compensation cost related to stock options expected to be recognized (in years)										0 years
Number of shares available for grant										0	10,667
Common stock, par value (in dollars per share) \| $ / shares										$ 0.001	$ 0.001	$ 0.001
Note Warrant [Member]
Share-Based Payments
Debt Instrument, Convertible, Number of Equity Instruments \| Number									218,887
Note Warrant [Member] \| Intracoastal Capital, LLC [Member]
Share-Based Payments
Debt Instrument, Convertible, Number of Equity Instruments \| Number					6,039
Debt Instrument, Repurchase Amount \| $					$ 4
Note Warrant [Member] \| Lind Global Fund II, LP [Member]
Share-Based Payments
Debt Instrument, Convertible, Number of Equity Instruments \| Number				24,155
Debt Instrument, Repurchase Amount \| $				$ 15
Note Warrant [Member] \| Majority Shareholder [Member]
Share-Based Payments
Debt Instrument, Convertible, Number of Equity Instruments \| Number		18,940
Debt Instrument, Repurchase Amount \| $		$ 12
Debt Instrument, Convertible, Carrying Amount of Equity Component \| $									$ 0
Note Warrant [Member] \| Bryan Bagley [Member]
Share-Based Payments
Debt Instrument, Convertible, Number of Equity Instruments \| Number			3,788
Debt Instrument, Repurchase Amount \| $			$ 2
Subsequent Event \| Note Warrant [Member]
Share-Based Payments
Stock Repurchased During Period, Shares	24,155
Common Stock \| Securities Purchase Agreement
Share-Based Payments
Number fo shares were agreed to issue and sell in a registered direct offering						241,546	141,070
Common stock, par value (in dollars per share) \| $ / shares						$ 0.001	$ 0.001
Offering price (Per share) \| $ / shares						$ 41.4	$ 37.39
Proceeds from issuance of common stock, gross \| $						$ 10,000	$ 5,275
Proceeds from issuance of common stock, net of issuance costs \| $						$ 9,288	$ 4,764
Common stock shares issued						241,546	70,535
Exercise price of warrants \| $ / shares						$ 39.6	$ 36.45
Expiry term of warrants							5 years
Directors and officers
Share-Based Payments
Options vesting period (years)										3 years
Other employees
Share-Based Payments
Options vesting period (years)										4 years
2007 Equity Incentive Plan
Share-Based Payments
Number of shares authorized														2,000,000
Number of options, outstanding										19,716
Number of authorized unissued options										1,980,284
Number of shares issued										1
2007 Equity Incentive Plan \| Minimum
Share-Based Payments
Options vesting period (years)										3 years
2007 Equity Incentive Plan \| Maximum
Share-Based Payments
Options vesting period (years)										4 years
Employee Stock Purchase Plan
Share-Based Payments
Stock options, expiration period (years)										10 years
Number of options, outstanding										2,769
Number of shares available for grant										0
Percentage of voting rights										0.00%
Shares issued under ESPP plan										0	2,775
Amount of terminated ESPP \| $								$ 1
Employee Stock Purchase Plan, Two
Share-Based Payments
Stock options, expiration period (years)										6 years
Number of options, outstanding										16,947

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash and cash equivalents	$ 220	$ 1,417
Restricted cash	519	0
Inventories, net	353	392
Assets held for sale	0	2,900
Current assets related to discontinued operations	604	14,044
Total current assets	1,696	18,753
Operating lease – right of use assets, net	494	750
Long term assets related to discontinued operations	109	7,041
Total assets	2,299	26,544
Current liabilities:
Accounts payable	30	76
Accrued liabilities	649	360
Current operating lease liability	223	257
Current liabilities related to discontinued operations	585	2,852
Total current liabilities	1,487	3,545
Operating lease liability, net of current	290	514
Long-term liabilities related to discontinued operations	1,236	1,154
Total liabilities	3,013	5,213
Shareholders’ equity:
Class B convertible preferred stock, par value $0.001, 5,100 shares authorized, — and — shares issued and outstanding, respectively	0	0
Common stock, par value $0.001, 150,000,000 shares authorized, 2,237,912 and 1,599,534 shares issued and outstanding, respectively	2	2
Additional paid-in capital	35,767	31,694
Accumulated other comprehensive loss	(340)	(306)
Accumulated deficit	(36,143)	(10,059)
Total shareholders’ equity	(714)	21,331
Total liabilities and shareholders’ equity	$ 2,299	$ 26,544

Capital Structure: Class A Redeemable Preferred Stock (Tables)

12 Months Ended

Dec. 31, 2025

Capital Structure: Class A Redeemable Preferred Stock

Changes in Temporary Equity

Class A Redeemable Preferred
(dollars in thousands, shares in whole amounts)	Amount		Shares
Beginning balance, July 1, 2025	$	—	$	—
Issuance via special stock dividend, par value (July 18, 2025)		2		2,069,065
Record temporary equity at estimated redemption value		756		—
Reclassification to current liability upon Asset Sale closing (October 24, 2025)		(758)		—
Balance, December 31, 2025	$	—	$	2,069,065

Class A Redeemable Preferred Stock redemption payable (current liability, discontinued operations)		50		2,069,065

- Definition

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References + Details

Property and Equipment - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Major classifications of property and equipment and estimated useful lives
Property and equipment, gross	$ 0	$ 500
Accumulated depreciation and amortization	0	0
Property and equipment, net	0	500
Office furniture and equipment
Major classifications of property and equipment and estimated useful lives
Property and equipment, gross	0	68
Leasehold improvements
Major classifications of property and equipment and estimated useful lives
Property and equipment, gross	0	205
Warehouse equipment
Major classifications of property and equipment and estimated useful lives
Property and equipment, gross	$ 0	$ 227

Accrued Liabilities - Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Accrued Liabilities
Accrued salaries and other compensation	$ 104	$ 30
Warranty reserve	361	194
Severance obligation	71	0
Other accrued liabilities	113	136
Total	$ 649	$ 360

Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Accrued Liabilities

Schedule of Accrued Liabilities

	As of December 31,
	2025		2024
Accrued salaries and other compensation	$	104	$	30
Warranty reserve		361		194
Severance obligation		71		—
Other accrued liabilities		113		136
Total	$	649	$	360

Capital Structure: Class A Redeemable Preferred Stock

12 Months Ended

Dec. 31, 2025

Capital Structure: Class A Redeemable Preferred Stock

Capital Structure: Class A Redeemable Preferred Stock

Note 15 - Capital Structure: Class A Redeemable Preferred Stock

On July 18, 2025, following Board authorization on June 20, 2025, filing of the Certificate of Designation on June 24, 2025, and Nasdaq Corporate Data Operations approval on July 11, 2025 (the record date), the Company issued 2,069,065 shares of its Class A Redeemable Preferred Stock as a one-time special stock dividend (one Class A share for each common share and common stock equivalent outstanding as of the record date). 2,069,066 shares are authorized and 2,069,065 were issued and outstanding as of December 31, 2025.

Pursuant to the Certificate of Designation, the Class A shares are mandatorily redeemable upon an Asset Sale for 100% of the net proceeds as defined therein. The closing of the Asset Sale on October 24, 2025 (see Note 2) triggered this mandatory redemption obligation. As of December 31, 2025, the redemption had not yet been completed.

The Company currently estimates the final redemption amount will be approximately $50 after permitted expenses and net asset recoveries. Accordingly, the Class A Redeemable Preferred Stock has been reclassified from temporary equity to a current liability on the consolidated balance sheet as of December 31, 2025.

The Class A Redeemable Preferred Stock is a participating security only in the liquidation or sale proceeds and does not receive dividends other than the redemption amount. Therefore, it is excluded from the computation of diluted earnings per share as anti-dilutive for the periods presented.

The actual cash redemption payment is expected to occur after December 31, 2025 and is treated as a non-recognized subsequent event (see Note 17 – Subsequent Events).

Class A Redeemable Preferred
(dollars in thousands, shares in whole amounts)	Amount		Shares
Beginning balance, July 1, 2025	$	—	$	—
Issuance via special stock dividend, par value (July 18, 2025)		2		2,069,065
Record temporary equity at estimated redemption value		756		—
Reclassification to current liability upon Asset Sale closing (October 24, 2025)		(758)		—
Balance, December 31, 2025	$	—	$	2,069,065

Class A Redeemable Preferred Stock redemption payable (current liability, discontinued operations)		50		2,069,065

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: 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 3: 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 4: 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 5: 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 6: 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 7: 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 8: 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 9: 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 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
-Paragraph 16
-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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-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

Capital Structure: Class A Redeemable Preferred Stock - Changes in Temporary Equity (Details) - Class A Redeemable Preferred Stock $ in Thousands	6 Months Ended
	Dec. 31, 2025 USD ($) shares
Temporary Equity [Line Items]
Temporary equity, balance \| $	$ 0
Beginning balance, shares at July 1, 2025 \| shares	0
Issuance via special stock dividend, par value (July 18, 2025) \| $	$ 2
Issuance via special stock dividend, shares (July 18, 2025) \| shares	2,069,065
Record temporary equity at estimated redemption value \| $	$ 756
Record temporary equity at estimated redemption value (shares) \| shares	0
Reclassification to current liability upon Asset Sale closing (October 24, 2025) \| $	$ (758)
Reclassification to current liability upon Asset Sale closing (October 24, 2025) (shares) \| shares	0
Ending balance, shares at December 31, 2025 \| shares	2,069,065
Temporary equity, balance \| $	$ 0
Redemption payable (current liability, discontinued operations) \| $	$ 50
Redemption payable (current liability, discontinued operations) (shares) \| shares	2,069,065

Share-Based Payments - Black-scholes Assumptions (Details)	12 Months Ended
	Dec. 31, 2024
Share-Based Payments
Risk-free interest rate, average	4.06%
Expected option life, average (Year)	3 years 6 months
Expected price volatility, average	107.23%
Expected dividend yield	0.00%

Leases (Tables)

12 Months Ended

Dec. 31, 2025

Leases

Schedule of Rent expense

	Year ended December 31,
	2025		2024
Rent expense	$	300	$	460

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

	Year ended December 31,
	2025			2024
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	300	$	462
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	256	$	175

	December 31, 2025			December 31, 2024
Operating lease right-of-use assets	$	494		$	750

Current portion of operating lease liabilities, included in accrued liabilities	$	223		$	257
Operating lease liabilities, net of current portion		290			514
Total operating lease liabilities	$	513		$	771

Weighted average remaining lease term for operating leases (in years)		2.17			2.99
Weighted average discount rate for operating leases		6.76	%		6.59	%

Schedule of maturities of operating lease liabilities

Years ending December 31,
2026	$	223
2027		247
2028		43
2029		—
2030		—
Thereafter		—
Total lease payments		513
Less: Imputed interest		—
Total	$	513

Share-Based Payments - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of shares, outstanding at beginning of period (in shares)	37,956	40,521
Number of shares, granted (in shares)	0	10,667
Number of shares, expired and canceled (in shares)	(15,016)	(10,787)
Number of shares, forfeited prior to vesting (in shares)	(3,224)	(2,445)
Number of shares, exercised (in shares)	0	0
Number of shares, outstanding at end of period (in shares)	19,716	37,956	40,521
Number of shares, vested and expected to vest at end of period (in shares)	19,716	37,956
Number of shares, vested at end of period (in shares)	19,716	23,331
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Weighted average exercise price, beginning of period (in dollars per share)	$ 49.76	$ 75.45
Weighted average exercise price, granted (in dollars per share)	0	7.35
Weighted average exercise price, expired and canceled (in dollars per share)	78.42	98.1
Weighted average exercise price, forfeited prior to vesting (in dollars per share)	15.15	76.35
Weighted average exercise price, exercised (in dollars per share)	0	0
Weighted average exercise price, end of period (in dollars per share)	35.33	49.76	$ 75.45
Weighted average exercise price, vested and expected to vest at end of period (in dollars per share)	35.33	49.76
Weighted average exercise price, vested at end of period (in dollars per share)	$ 35.33	$ 79.35
Weighted Average Remaining Contractual Term (Years)	3 years 5 months 8 days	3 years 6 months 14 days	3 years 3 months 25 days
Weighted average remaining contractual term, vested and expected to vest (Years)	3 years 5 months 8 days	3 years 6 months 14 days
Weighted average remaining contractual term, vested (Years)	3 years 5 months 8 days	2 years 1 month 24 days
Aggregate intrinsic value	$ 0	$ 0
Aggregate intrinsic value, vested and expected to vest	0	0
Aggregate intrinsic value, vested	$ 0	$ 0

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2025

Property and Equipment

Schedule of major classifications of property and equipment and estimated useful lives

	December 31, 2025		December 31, 2024
Office furniture and equipment	$	—	$	68
Leasehold improvements	$	—	$	205
Warehouse equipment	$	—	$	227
Total	$	—	$	500
Accumulated depreciation	$	—	$	—
Property and equipment, net	$	—	$	500

Commitments and Contingencies (Details Textual) € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 EUR (€) Item	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)
Commitments and Contingencies
Accrued liabilities \| $		$ 649	$ 360
Employee Settlement [Member]
Commitments and Contingencies
Number of former employees \| Item	8
Payments for Legal Settlements	€ 393
Compensation costs	362
Severance costs	€ 31
Accrued liabilities \| $		$ 461

- 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

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-Topic 275
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-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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-URI https://asc.fasb.org/1943274/2147482861/275-10-50-9

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+ Details

Significant Customers (Details Textual) - Number	12 Months Ended
Significant Customers (Details Textual) - Number	Dec. 31, 2025	Dec. 31, 2024
Significant customers
Number of distributors accounted for 10% or more of total sales	3	1
Sales Revenue, Net \| Customer Concentration Risk
Significant customers
Concentration risk, threshold percentage	10.00%
Sales Revenue, Net \| Customer Concentration Risk \| Customer A
Significant customers
Concentration risk, percentage	12.00%
Sales Revenue, Net \| Customer Concentration Risk \| Customer B
Significant customers
Concentration risk, percentage	13.00%
Sales Revenue, Net \| Customer Concentration Risk \| Customer C
Significant customers
Concentration risk, percentage	10.00%
Sales Revenue, Net \| Customer Concentration Risk \| Customer D \| Minimum
Significant customers
Concentration risk, percentage		17.00%
Trade account receivables \| Customer Concentration Risk \| Customer A
Significant customers
Concentration risk, percentage	13.00%	12.00%
Trade account receivables \| Customer Concentration Risk \| Customer D
Significant customers
Concentration risk, percentage		30.00%
Trade account receivables \| Customer Concentration Risk \| Customer E
Significant customers
Concentration risk, percentage	16.00%
Trade account receivables \| Customer Concentration Risk \| Customer F
Significant customers
Concentration risk, percentage	11.00%
Trade account receivables \| Customer Concentration Risk \| Customer G
Significant customers
Concentration risk, percentage	11.00%
Trade account receivables \| Customer Concentration Risk \| Customer H
Significant customers
Concentration risk, percentage	11.00%

Marketable Securities (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Marketable Securities
Marketable securities	$ 0	$ 0

Business Description, Basis of Presentation and Significant Accounting Policies - Warranty Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Business Description, Basis of Presentation and Significant Accounting Policies
Balance at the beginning of year	$ 194	$ 194
Accruals/additions	167	0
Usage/claims	0	0
Balance at end of year	$ 361	$ 194

Geographic Sales Information

12 Months Ended

Dec. 31, 2025

Geographic Sales Information

Geographic Sales Information

Note 16 - Geographic Sales Information

The following geographic sales information relates to the discontinued operations for the periods presented.

The United States was the only country to contribute more than 10 percent of total revenues in each fiscal year. The Company’s revenues are substantially denominated in U.S. dollars and are summarized geographically as follows:

	Year ended December 31,
	2025		2024
United States	$	3,328	$	3,756
All other countries		2,681		7,630
Total	$	6,009	$	11,386

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
Revenue	$ 0	$ 0
Cost of goods sold	328	194
Gross profit	(328)	(194)
Operating expenses:
General and administrative	2,453	1,175
Legal expense	247	247
Professional fees	1,368	519
Total operating expenses	4,068	1,941
Operating loss	(4,396)	(2,135)
Interest income (expense), net	(28)	228
Other income, net	(117)	155
Loss from continuing operations before income taxes	(4,541)	(1,752)
Provision for income taxes	83	98
Loss from continuing operations	(4,624)	(1,850)
Loss from discontinued operations, net of tax	(21,460)	(7,133)
Net loss	$ (26,084)	$ (8,983)
Basic loss per common share
From continuing operations (in dollars per share)	$ (2.62)	$ (1.19)
From discontinued operations (in dollars per share)	(12.15)	(4.42)
Total (in dollars per share)	(14.77)	(5.61)
Diluted loss per common share
From continuing operations (in dollars per share)	(2.62)	(1.19)
From discontinued operations (in dollars per share)	(12.15)	(4.42)
Total (in dollars per share)	$ (14.77)	$ (5.61)
Basic weighted average shares outstanding (in shares)	1,765,654	1,598,756
Diluted weighted average shares outstanding (in shares)	1,765,654	1,598,756
Comprehensive loss:
Net loss	$ (26,084)	$ (8,983)
Other comprehensive loss:
Unrealized gain (loss) on available-for-sale securities, net of tax	0	17
Change in foreign currency translation adjustment	(34)	(13)
Comprehensive loss	$ (26,118)	$ (8,979)

Income Taxes - Consolidated Income Before Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Income Taxes
Domestic	$ (4,541)	$ (1,752)
Foreign	0	0
Loss from continuing operations before income taxes	$ (4,541)	$ (1,752)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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+ Details

Discontinued Operations and Asset Sale

12 Months Ended

Dec. 31, 2025

Discontinued Operations and Asset Sale

Discontinued Operations and Asset Sale

Note 2 – Discontinued Operations and Asset Sale

On October 24, 2025, the Company completed the sale of substantially all of its operating intellectual property, product inventory, and related production assets to Biamp Systems, LLC (“Biamp”) for gross cash consideration of $3,000 (the “Asset Sale”). Biamp did not assume any warranty or technical support obligations. The Company retained its books and records, all equity interests in subsidiaries, approximately $390 of inventory solely to service warranty obligations, and all public-company assets and obligations. See the Company’s Current Report on Form 8-K filed October 30, 2025 for additional information.

The sale represents the disposal of a component that qualifies as discontinued operations under ASC 205-20. The results of the disposed assets are presented as discontinued operations for all periods presented, with a hard cutoff on the legal closing date of October 24, 2025. No allocation or smoothing of results has been applied.

At September 30, 2025, the disposal group was classified as held for sale and measured at fair value less costs to sell. The carrying amount of the disposal group was $13,641 (primarily inventory of $12,856 and intangible assets of $785). Based on the executed asset purchase agreement for $3,000 cash consideration and estimated transaction costs of $100, management recorded an impairment of $10,741 to reduce the disposal group to fair value less costs to sell. The impairment is included in “Loss from discontinued operations” in the consolidated statements of operations.

Carrying amounts classified as held for sale

Assets held for sale at September 30, 2025 totaled $2,900 (comprised primarily of inventory $12,956 and intangibles $785, less impairment to fair value less costs to sell of $10,741 and transaction costs of $100).
Liabilities held for sale at September 30, 2025 were $0 (no obligations transferred).

The carrying value of net assets sold at the October 24, 2025 closing date, after the Q3 impairment and additional changes in October, was $14,055. The loss on sale recognized in the fourth quarter of 2025 was calculated as follows (in thousands):

		Amount
Description
Gross proceeds from Asset Sale	$	3,000
Less: Transaction costs		(88	)
Less: Carrying value of net assets sold (after impairment)		(14,055	)
Loss on sale	$	(11,143	)

The major classes of assets and liabilities of the disposed assets as of the October 24, 2025 closing date (gross carrying value before impairment allocation) were as follows (in thousands):

Assets		Amount
Inventories, net	$	16,114
Property and equipment, net		518
Intangible assets, net		1,568
Other assets		3,127
Total assets disposed	$	21,327

Liabilities		Amount
Accounts payable and accrued liabilities	$	2,588
Other liabilities		1,101
Total liabilities disposed		3,689
Net assets disposed	$	17,638

The difference between the gross carrying value of $17,638 and the post-impairment carrying value of $14,055 used in the loss on sale calculation is attributable to the Q3 impairment of $10,741 and additional net asset activity in October 2025.

The results of discontinued operations for the years ended December 31, 2025 and 2024 are summarized as follows (in thousands):

		Year Ended December 31,2025			Year Ended December 31,2024
Revenue	$	6,009		$	11,386
Cost of goods sold		9,030			8,563
Gross profit (loss)		(3,021	)		2,823
Operating expenses		7,296			9,899
Operating loss		(10,317	)		(7,076	)
Loss on sale		(11,143	)		—
Loss before income taxes		(21,460	)		(7,076	)
Income tax benefit (provision)		—			—
Loss from discontinued operations, net of tax	$	(21,460	)	$	(7,076	)

Following the Asset Sale, the Company continues to fulfill warranty and technical support obligations on products sold October 24, 2025 in accordance with published policies. The Company retained a limited amount of inventory solely to service these obligations. These activities are reported within continuing operations and do not constitute ongoing operations of the disposed assets.

Cash flows from discontinued operations are included in the consolidated statements of cash flows. For the year ended December 31, 2025, net cash provided by discontinued operations was $9,944.

Net proceeds from the Asset Sale are contractually earmarked to redeem the Class A Redeemable Preferred Stock. Redemption occurred after December 31, 2025 and is treated as a subsequent event.

Geographic Sales Information - Revenue by Geographic Area, Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Revenues
Revenue	$ 6,009	$ 11,386
United States
Revenues
Revenue	3,328	3,756
All other countries
Revenues
Revenue	$ 2,681	$ 7,630

Discontinued Operations and Asset Sale (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended	12 Months Ended
	Dec. 31, 2025	Sep. 30, 2025	Sep. 30, 2025	Dec. 31, 2025	Dec. 31, 2024	Oct. 24, 2025
Discontinued Operations and Asset Sale
Cash provided by discontinued operations				$ 9,944	$ 2,497
Estimated transaction costs, discontinued operations			$ 100
Product business [Member]
Discontinued Operations and Asset Sale
Disposal group, including discontinued operation, cash consideration		$ 3,000	3,000			$ 3,000
Disposal group, including discontinued operation, inventory		12,856	12,856
Disposal group, including discontinued operation, assets		13,641	13,641
Disposal group, including discontinued operation, intangible assets		785	785
Impairment on held for sale, discontinued operations			10,741
Service Warranty Obligations [Member] \| Product business [Member]
Discontinued Operations and Asset Sale
Disposal group, including discontinued operation, inventory						390
Discontinued Operations, Held-for-Sale [Member] \| Product business [Member]
Discontinued Operations and Asset Sale
Disposal group, including discontinued operation, cash consideration	$ 3,000			3,000
Disposal group, including discontinued operation, inventory		12,956	12,956			16,114
Cash provided by discontinued operations				9,944
Disposal group, including discontinued operation, assets		2,900	2,900			21,327
Disposal group, including discontinued operation, intangible assets		785	785			1,568
Estimated transaction costs, discontinued operations	88		100
Impairment on held for sale, discontinued operations		10,741	10,741
Disposal group, including discontinued operation, liabilities		$ 0	$ 0			3,689
Carrying value of net assets after impairment and additional changes						14,055
Gross carrying value of net assets disposed	$ 14,055			$ 14,055		$ 17,638

Discontinued Operations and Asset Sale - Major Classes of Assets and Liabilities of Disposed Business (Details) - Product business [Member] - USD ($) $ in Thousands	Dec. 31, 2025	Oct. 24, 2025	Sep. 30, 2025
Assets
Inventories, net			$ 12,856
Intangible assets, net			785
Total assets disposed			13,641
Discontinued Operations, Held-for-Sale [Member]
Assets
Inventories, net		$ 16,114	12,956
Property and equipment, net		518
Intangible assets, net		1,568	785
Other assets		3,127
Total assets disposed		21,327	2,900
Liabilities
Accounts payable and accrued liabilities		2,588
Other liabilities		1,101
Total liabilities disposed		3,689	$ 0
Net assets disposed	$ 14,055	$ 17,638

Leases - Rent expense (Details) - USD ($) $ in Thousands	12 Months Ended
Leases - Rent expense (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Leases
Rent expense	$ 300	$ 460

Business Description, Basis of Presentation and Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

Business Description, Basis of Presentation and Significant Accounting Policies

Business Description, Basis of Presentation and Significant Accounting Policies

Note 1 - Business Description, Basis of Presentation and Significant Accounting Policies

Business Description:

ClearOne, Inc., together with its subsidiaries (collectively, “ClearOne” or the “Company”), was previously engaged in the design, development, and marketing of professional audio conferencing, microphone, and video collaboration solutions. On October 24, 2025, the Company completed the sale of a significant portion of its operating assets (the "Asset Sale"). Following the Asset Sale, the Company no longer manufactures or sells products and maintains a limited inventory and provides customer support services to satisfy warranty claims. Its continuing activities consist solely of fulfilling warranty and technical support obligations on legacy products, managing and liquidating remaining assets, collecting accounts receivable, satisfying outstanding liabilities, and maintaining public-company compliance. These activities are transitional in nature and are not expected to generate material revenue.

Going Concern:

Basis of Presentation:

Reverse Stock Split:

All share and per-share amounts in these condensed consolidated financial statements and related notes have been retroactively adjusted to reflect the reverse stock split for all periods presented.

Significant Accounting Policies:

	Year Ended December 31,
	2025			2024
Balance at beginning of the year	$	405		$	326
Allowance increase (decrease)		(101	)		79
Write offs, net of recoveries		—			—
Balance at end of the year	$	304		$	405

The details of deferred revenue and associated cost of goods sold and gross profit are as follows:

	As of December 31,
	2025		2024
Deferred revenue	$	—	$	17
Deferred cost of goods sold		—		—
Deferred gross profit	$	—	$	17

The following table disaggregates the Company’s revenue into primary product groups (see Note 2, as all revenue is classified in discontinued operations):

	Year Ended December 31,
	2025		2024
Audio Conferencing	$	2,187	$	4,287
Microphones		3,017		5,195
Video products		805		1,904
	$	6,009	$	11,386

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

	Year Ended December 31,
	2025		2024
North and South America	$	3,613	$	4,178
Asia (including Middle East) and Australia		1,458		5,959
Europe and Africa		938		1,249
	$	6,009	$	11,386

The details of changes in the Company’s warranty accrual are as follows:

	Year Ended December 31,
	2025		2024
Balance at the beginning of year	$	194	$	194
Accruals/additions		167		—
Usage/claims		—		—
Balance at end of year	$	361	$	194

As of December 31, 2025 the Company had no net deferred tax assets due to valuation allowances recorded to account for the consecutive quarters with losses before taxes.

Recent changes: There were no changes that had a material impact on the Company's consolidated financial position, results of operations or cash flows.

Earnings Per Share – The following table sets forth the computation of basic and diluted loss per common share:

	Year Ended December 31,
	2025			2024
Numerator:
Loss from continuing operations	$	(4,624	)	$	(1,850	)
Loss from discontinued operations		(21,460	)		(7,133	)
Interest adjustment under if-converted method		—			—
Adjusted net income		(26,084	)		(8,983	)

Denominator:
Basic weighted average shares		1,765,654			1,598,756
Dilutive common stock equivalents using if-converted method		—			—
Diluted weighted average shares		1,765,654			1,598,756

Basic income (loss) per common share:
From continuing operations	$	(2.62	)	$	(1.19	)
From discontinued operations		(12.15	)	$	(4.42	)
Total		(14.77	)	$	(5.61	)

Diluted income (loss) per common share:
From continuing operations	$	(2.62	)	$	(1.19	)
From discontinued operations		(12.15	)	$	(4.42	)
Total		(14.77	)	$	(5.61	)

Weighted average options, warrants and convertibles outstanding		576,145			370,254
Anti-dilutive options and warrants not included in the computation		576,145			370,254

Recently issued accounting pronouncements:

ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

ASU 2024-03, Income Statement—Reporting Comprehensive Income (Topic 220): Disaggregation of Income Statement Expenses

Discontinued Operations:

See Note 2 for a full description of the Asset Sale and presentation of discontinued operations.

Use of Estimates:

Income Taxes - Income Tax (Provision) for Federal Statutory Corporate Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]
U.S. federal statutory income tax rate at 21.0 %	$ (955)	$ (368)
State and local income tax, net of federal (national) income tax effect	4	22
Foreign tax effects	0	0
Effect of changes in tax laws or rates enacted in the current period	0	0
Effect of cross-border tax laws	0	0
Tax credits - R&D	0	(49)
Changes in valuation allowances	876	327
Nontaxable or nondeductible items	97	112
Intercompany Loan Interest	80	88
Stock-based Compensation	16	18
Nontaxable or nondeductible items - Other	1	6
Changes in unrecognized tax benefits	61	54
Tax Provision (Benefit)	$ 83	$ 98
Effective Income Tax Rate Reconciliation, Percent
U.S. federal statutory income tax rate at 21.0 % (as a percent)	21.00%	21.00%
State and local income tax, net of federal (national) income tax effect (as a percent)	(0.10%)	(1.30%)
Foreign tax effects (as a percent)	0.00%	0.00%
Effect of changes in tax laws or rates enacted in the current period (as a percent)	0.00%	0.00%
Effect of cross-border tax laws (as a percent)	0.00%	0.00%
Tax credits - R&D (as a percent)	0.00%	2.80%
Changes in valuation allowances (as a percent)	(19.30%)	(18.60%)
Nontaxable or nondeductible items (as a percent)	(2.10%)	(6.40%)
Intercompany Loan Interest (as a percent)	(1.80%)	(5.00%)
Stock-based Compensation (as a percent)	(0.30%)	(1.00%)
Nontaxable or nondeductible items - Other (as a percent)	0.00%	(0.30%)
Changes in unrecognized tax benefits (as a percent)	(1.40%)	(3.10%)
Tax Provision (Benefit) - Continuing Ops: (as a percent)	(1.90%)	(5.60%)

Business Description, Basis of Presentation and Significant Accounting Policies (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jun. 09, 2025	Dec. 31, 2025	Dec. 31, 2024	Jun. 20, 2025	Mar. 31, 2025
Business Description, Basis of Presentation and Significant Accounting Policies
Current inventory		$ 353	$ 392
Advertising expenses		227	$ 526
Net deferred tax assets		$ 0
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%	21.00%
Period of cumulative pre-tax operating losses		3 years
Foreign cash accounts not covered by Federal Deposit Insurance Corporation insurance		$ 46
Stockholders' equity, Reverse stock split	1-for-15 reverse stock split
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Common stock issued and outstanding, Number of shares converted into single share resulting from reverse stock split	15
Number of fractional shares issued upon reverse stock split for common stock issued and outstanding	0
Common stock, shares issued		2,237,912	1,599,534
Restricted cash		$ 519	$ 0
Reverse Stock Split [Member]
Business Description, Basis of Presentation and Significant Accounting Policies
Common stock, shares issued	1,700,000
Before Adjustment of Reverse Stock Split [Member]
Business Description, Basis of Presentation and Significant Accounting Policies
Common stock, shares issued	26,000,000
Convertible Notes Payable [Member] \| First Finance Ltd \| Private Placement \| Note Purchase Agreement
Business Description, Basis of Presentation and Significant Accounting Policies
Principal amount of loan obtained				$ 3,000
Restricted cash					$ 0
Minimum
Business Description, Basis of Presentation and Significant Accounting Policies
Property and equipment, useful life (in years)		2 years
Intangible assets, estimated useful lives		3 years
Maximum
Business Description, Basis of Presentation and Significant Accounting Policies
Property and equipment, useful life (in years)		10 years
Intangible assets, estimated useful lives		10 years
Maturity period of highly-liquid investments classified as cash equivalents		3 months
Period of payment requirement from date of invoicing for distributor payment		45 days
Period of scheduled delivery date to customer		1 year
Period of payment requirement from date of invoicing for dealer payment		30 days
Replacement Parts
Business Description, Basis of Presentation and Significant Accounting Policies
Current inventory		$ 353	$ 392

Fair Value Measurements

12 Months Ended

Dec. 31, 2025

Fair Value Measurements

Fair Value Measurements

Note 13 - 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.

As of December 31, 2025 the Company had no financial instruments requiring fair value measurement under the three-level hierarchy.

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

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

Reference 12: 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 13: 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

Income Taxes - Schedule of taxes paid by jurisdiction (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Taxes Paid by Jurisdiction
U.S. Federal	$ 81	$ 76
U.S. State	4	22
Foreign (India)	18	0
Total taxes paid	$ 103	$ 98

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2025
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

Income Taxes

12 Months Ended

Dec. 31, 2025

Income Taxes

Income Taxes

Note 14 - Income Taxes

Consolidated income (loss) before income taxes, continuing operations, for domestic and foreign operations consisted of the following:

	Year ended December 31,
	2025			2024
Domestic	$	(4,541	)	$	(1,752	)
Foreign		—			—
Total	$	(4,541	)	$	(1,752	)

The Company’s provision for income taxes, continuing operations, consisted of the following:

	Year ended December 31,
	2025			2024
Current:
Federal	$	(79	)	$	(76	)
State		(4	)		(22	)
Foreign		—			—
Total current		(83	)		(98	)
Deferred:
Federal		7,287			1,745
State		1,273			275
Foreign		—			—
Total		8,560			2,020
Change in valuation allowance		(8,560	)		(2,020	)
Total deferred		—			—
Tax provision	$	(83	)	$	(98	)

In accordance with the retrospective adoption of ASU 2023-09, the following table provides a tabular reconciliation of the income tax provision for continuing operations compared to the federal statutory rate for the years ended December 31, 2025 and 2024:

	Year ended December 31,
	2025					2024
U.S. federal statutory income tax rate at 21.0 %	$	(955	)	21.0	%	$	(368	)	21.0	%
1. State and local income tax, net of federal (national) income tax effect		4		(0.1	)%		22		(1.3	)%
2. Foreign tax effects		—		0.0	%		—		0.0	%
3. Effect of changes in tax laws or rates enacted in the current period		—		0.0	%		—		0.0	%
4. Effect of cross-border tax laws		—		0.0	%		—		0.0	%
5. Tax credits - R&D		—		0.0	%		(49	)	2.8	%
6. Changes in valuation allowances		876		(19.3	)%		327		(18.6	)%
7. Nontaxable or nondeductible items		97		(2.1	)%		112		(6.4	)%
Intercompany Loan Interest		80		(1.8	)%		88		(5.0	)%
Stock-based Compensation		16		(0.3	)%		18		(1.0	)%
Nontaxable or nondeductible items - Other		1		0.0	%		6		(0.3	)%
8. Changes in unrecognized tax benefits		61		(1.4	)%		54		(3.1	)%
Tax Provision (Benefit) - Continuing Ops:	$	83		(1.9	)%	$	98		(5.6	)%

In connection with the retrospective adoption of ASU 2023-09, the following table presents the tax effects of significant temporary differences that give rise to the Company’s net deferred tax assets and liabilities as of December 31, 2025 and 2024::

	2025				2024
Inventory of deferreds:		Current	Long-term			Current	Long-term
Deferred revenue	$	—	—		$	—	1
Basis difference in intangible assets		—	1,656			—	5,473
Inventory reserve and UNICAP		—	1			—	1,040
Net operating loss carryforwards		—	22,378			—	7,025
Accumulated research and development credits		—	126			—	125
Accrued liabilities		—	33			—	99
Non-deductible ASC 718 compensation expense		—	91			—	167
Allowance for sales returns and doubtful accounts		—	75			—	101
Difference in property and equipment basis		—	(20	)		—	(94	)
Convertible Debt		—	(71	)		—	(110	)
Business Interest Expense		—	7			—	—
Capitalized research expenditures		—	375			—	1,839
Other		—	295			—	309
Total net deferred income tax asset		—	24,946			—	15,975
Less: Valuation allowance		—	(24,946	)		—	(15,975	)
Net deferred income tax asset (liability)	$	—	—		$	—	—

Taxes Paid by Jurisdiction (ASU 2023-09) (in thousands):

	2025		2024
U.S. Federal	$	81	$	76
U.S. State		4		22
Foreign (India)		18		0
Total taxes paid	$	103	$	98

The Company has not provided for foreign withholding taxes on undistributed earnings of its non-U.S. subsidiaries since these earnings are intended to be reinvested indefinitely, in accordance with guidelines contained in ASC Topic 740, Accounting for Income Taxes. It is not practical to estimate the amount of additional taxes that might be payable on such undistributed earnings.

The Company routinely evaluates the likelihood of realizing the benefit of its deferred tax assets and may record a valuation allowance if, based on all available evidence, it determines that it is more likely than not some portion of the tax benefit will not be realized. As of December 31, 2025, the Company had an aggregate of approximately $24,947 in deferred tax assets primarily related to intangible assets, net operating losses, tax credit carryforwards, and inventory basis differences. On a quarterly basis, the Company tests the value of deferred tax assets for impairment at the taxpaying-component level within each tax jurisdiction. Significant judgment and estimates are required in determining whether valuation allowances should be established as well as the amount of such allowances. When making such determination, consideration is given to, among other things, the following:

●	sufficient taxable income within the allowed carryback or carryforward periods;
●	future reversals of existing taxable temporary differences, including any tax planning strategies that could be utilized;
●	nature or character (e.g., ordinary vs. capital) of the deferred tax assets and liabilities; and
●	future taxable income exclusive of reversing temporary differences and carryforwards.

Based on the foregoing criteria, the Company determined that it does not meet the “more likely than not” threshold that net operating losses, tax credits and other deferred tax assets will be realized. Accordingly, the Company recorded a full valuation allowance at December 31, 2025.

As of December 31, 2025 the Company has federal net operating loss (“NOL”) carryforwards of approximately $74,344 (pre-tax), state NOL carryforwards of approximately $76,036 (pre-tax) and Spain NOL carryforwards of approximately $15,034 (pre-tax). The federal NOL carryforward expires in 2030. The Spain NOL carryforward does not expire. The state NOL carryforwards expire over various periods.

Effective July 1, 2007, the Company adopted the accounting standards related to uncertain tax positions. This standard requires that tax positions be assessed using a two-step process. A tax position is recognized if it meets a “more likely than not” threshold, and is measured at the largest amount of benefit that is greater than 50 percent likely of being realized. Uncertain tax positions must be reviewed at each balance sheet date. Liabilities recorded as a result of this analysis must generally be recorded separately from any current or deferred income tax accounts.

The total amount of unrecognized tax benefits for continuing operations at December 31, 2025 and 2024, that would favorably impact our effective tax rate if recognized was $1,162 and $1,101, respectively. As of December 31, 2025 and 2024, we accrued $279 and $198, respectively, in interest and penalties related to unrecognized tax benefits. We account for interest expense and penalties for unrecognized tax benefits as part of our income tax provision.

Although we believe our estimates are reasonable, we can make no assurance that the final tax outcome of these matters will not be different from that which we have reflected in our historical income tax provisions and accruals. Such difference could have a material impact on our income tax provision and operating results in the period in which we make such determination.

A reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions is as follows:

	Year ended December 31,
	2025		2024
Balance - beginning of year	$	969	$	968
Additions based on tax positions related to the current year		61		17
Reductions for tax positions of prior years		—		(8	)
Lapse in statutes of limitations		—		(8	)
Uncertain tax positions, ending balance	$	1,030	$	969

The Company’s U.S. federal income tax returns for 2018 through 2025 are subject to examination. The Company's U.S. 2018 federal income tax return is currently under examination. The Company also files in various state and foreign jurisdictions. With few exceptions, the Company is no longer subject to federal, state, or non-U.S. income tax examinations by tax authorities for years prior to 2017.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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+ Details

Debt (Details Textual) $ in Thousands	Jul. 21, 2025 USD ($) shares	Jun. 19, 2025	Dec. 31, 2025 USD ($) shares	Sep. 30, 2025 shares	Dec. 31, 2024 USD ($) shares
Class B Convertible Preferred Stock
Senior Convertible Notes and Warrants
Preferred stock, shares authorized (in shares) \| shares			5,100		5,100
Senior Convertible Notes
Senior Convertible Notes and Warrants
Long-term Debt \| $			$ 0		$ 0
Secured convertible notes \| Class B Convertible Preferred Stock \| First Finance Ltd
Senior Convertible Notes and Warrants
Debt Instrument, principal amount \| $	$ 3,000
Debt Instrument, accrued interest \| $	$ 26
Convertible Preferred Stock, Shares issuable upon conversion \| shares	3,026
Convertible Preferred Stock, conversion ratio		166.44474
Period for calculate average closing price of the Common Stock for conversion feature		5 days
Recognized gain (loss) on conversion of convertible instruments \| $	$ 0
Preferred stock, shares authorized (in shares) \| shares				5,100
Convertible Preferred Stock, shares issued and outstanding \| shares				3,026

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2025
Commitments and Contingencies
Commitments and Contingencies	Note 9 - Commitments and Contingencies Legal Proceedings See Item 3 – Legal Proceedings for incorporation by reference. Spain Employee Settlement ClearOne Spain, S.L. (“ClearOne Spain”), a wholly owned subsidiary, entered into a binding settlement agreement with eight former employees to resolve wrongful termination and severance claims arising from a collective dismissal implemented in August 2025. The settlement agreement was executed on December 29, 2025. The Board of Directors of ClearOne, Inc. approved the settlement on December 31, 2025. The agreement fixed the Company’s obligation to pay net settlement proceeds of €393 (€362 compensation + €31 severance). Management concluded the obligation was both probable and reasonably estimable as of December 31, 2025 under ASC 450-20 and therefore accrued the full amount at year-end. The USD equivalent recorded at the December 31, 2025 spot rate was $461. Due to ClearOne Spain being part of the discontinued operations, this accrual is included in current liabilities related to discontinued operations on the balance sheet. Payment of the settlement was made on January 14, 2026 (value date January 16, 2026) and the formal ratification occurred at the Zaragoza SMAC conciliation hearing on January 21, 2026. These events are treated as non-recognized subsequent events with respect to cash disbursement timing only. No adjustment to the year-end accrual was required. The settlement is disclosed in the Discontinued Operations footnote (Note 2) to the extent it relates to the disposed business, as well as in Subsequent Events (Note 17) and Legal Proceedings (Item 3). Executive Retention Bonuses In connection with post-transaction leadership restructuring, the Company granted retention bonuses to Derek Graham and Simon Brewer contingent upon the completion of certain projects and duration of employment and the closing of a future transaction of the Company, respectively. These bonuses are not probable or estimable as of December 31, 2025 and are therefore disclosed only. Other Contingencies The Company is involved from time to time in claims and legal proceedings arising in the ordinary course of business. Management does not believe any such matters will have a material adverse effect on the Company’s financial position, results of operations, or cash flows.

Leases

12 Months Ended

Dec. 31, 2025

Leases

Leases

Note 7 - Leases

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

Rent expense for the years ended December 31, 2025 and 2024 was as follows:

	Year ended December 31,
	2025		2024
Rent expense	$	300	$	460

We occupy approximately 9,402 square feet of office space in Salt Lake City, Utah under an operating lease expiring in February 2028. This facility supports the Company’s remaining administrative functions, public company compliance activities, and limited operational support functions.

The Company previously occupied a 1,350 square-foot facility in Gainesville, Florida under an operating lease that had been extended to February 29, 2029. On March 2, 2026, the Company entered into a Settlement, Release and Agreement to Terminate Lease with the landlord. Pursuant to the settlement, the Company paid $30 and forfeited its security deposit in exchange for full termination of the lease and a mutual release of all obligations. The Company has no further liability under this lease.

The Company previously occupied a 2,590 square-foot warehouse facility in Salt Lake City, Utah (363 West 2720 South, Suite B) under an operating lease scheduled to expire in February 2028. On February 24, 2026, the Company entered into an Early Termination Agreement with the landlord that terminated the lease effective midnight February 28, 2026. In connection with the early termination, the Company paid a buyout of $43 and forfeited its security deposit. The Company has no further liability under this lease after February 28, 2026. This facility previously supported warranty servicing and repair activities related to products sold prior to the October 2025 asset disposition.

The Company previously occupied a 6,175 square-foot facility in Chennai, India under the terms of an operating lease which expired September 2025. This facility supported our administrative, marketing, customer support, and research and product development activities. We did not renew the lease and vacated these premises on November 15, 2025 and the deposit was refunded in January 2026.

Supplemental cash flow information related to leases was as follows:

	Year ended December 31,
	2025			2024
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	300	$	462
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	256	$	175

Supplemental balance sheet information related to leases was as follows:

	December 31, 2025			December 31, 2024
Operating lease right-of-use assets	$	494		$	750

Current portion of operating lease liabilities, included in accrued liabilities	$	223		$	257
Operating lease liabilities, net of current portion		290			514
Total operating lease liabilities	$	513		$	771

Weighted average remaining lease term for operating leases (in years)		2.17			2.99
Weighted average discount rate for operating leases		6.76	%		6.59	%

The following represents maturities of operating lease liabilities as of December 31, 2025:

Years ending December 31,
2026	$	223
2027		247
2028		43
2029		—
2030		—
Thereafter		—
Total lease payments		513
Less: Imputed interest		—
Total	$	513

Subsequent Events

Subsequent to December 31, 2025, the Company terminated two of its operating leases: (i) the Gainesville, Florida facility was terminated on March 2, 2026 via a settlement agreement with a $30 cash payment and forfeiture of the security deposit; and (ii) the Salt Lake City warehouse facility was terminated effective February 28, 2026 via an early termination agreement with a $43 buyout and forfeiture of the security deposit. The Company has no further liability under either lease. See Note 17 – Subsequent Events for additional information.

Geographic Sales Information (Tables)

12 Months Ended

Dec. 31, 2025

Geographic Sales Information

Schedule of revenues by geographical areas, discontinued operations

	Year ended December 31,
	2025		2024
United States	$	3,328	$	3,756
All other countries		2,681		7,630
Total	$	6,009	$	11,386

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2025	Dec. 31, 2024
Preferred Stock, Shares Issued		0
Preferred Stock, Shares Outstanding		0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	150,000,000	150,000,000
Common stock, shares issued (in shares)	2,237,912	1,599,534
Common stock, shares outstanding (in shares)	2,237,912	1,599,534
Class B Convertible Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	5,100	5,100
Preferred Stock, Shares Issued	0
Preferred Stock, Shares Outstanding	0

Business Description, Basis of Presentation and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Business Description, Basis of Presentation and Significant Accounting Policies

Schedule of allowance for doubtful accounts activity

	Year Ended December 31,
	2025			2024
Balance at beginning of the year	$	405		$	326
Allowance increase (decrease)		(101	)		79
Write offs, net of recoveries		—			—
Balance at end of the year	$	304		$	405

Schedule of deferred revenue and associated cost of goods sold and gross profit

	As of December 31,
	2025		2024
Deferred revenue	$	—	$	17
Deferred cost of goods sold		—		—
Deferred gross profit	$	—	$	17

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

	Year Ended December 31,
	2025		2024
Audio Conferencing	$	2,187	$	4,287
Microphones		3,017		5,195
Video products		805		1,904
	$	6,009	$	11,386

	Year Ended December 31,
	2025		2024
North and South America	$	3,613	$	4,178
Asia (including Middle East) and Australia		1,458		5,959
Europe and Africa		938		1,249
	$	6,009	$	11,386

Schedule of changes in the warranty accrual

The details of changes in the Company’s warranty accrual are as follows:

	Year Ended December 31,
	2025		2024
Balance at the beginning of year	$	194	$	194
Accruals/additions		167		—
Usage/claims		—		—
Balance at end of year	$	361	$	194

Schedule of the computation of basic and diluted loss per common share

	Year Ended December 31,
	2025			2024
Numerator:
Loss from continuing operations	$	(4,624	)	$	(1,850	)
Loss from discontinued operations		(21,460	)		(7,133	)
Interest adjustment under if-converted method		—			—
Adjusted net income		(26,084	)		(8,983	)

Denominator:
Basic weighted average shares		1,765,654			1,598,756
Dilutive common stock equivalents using if-converted method		—			—
Diluted weighted average shares		1,765,654			1,598,756

Basic income (loss) per common share:
From continuing operations	$	(2.62	)	$	(1.19	)
From discontinued operations		(12.15	)	$	(4.42	)
Total		(14.77	)	$	(5.61	)

Diluted income (loss) per common share:
From continuing operations	$	(2.62	)	$	(1.19	)
From discontinued operations		(12.15	)	$	(4.42	)
Total		(14.77	)	$	(5.61	)

Weighted average options, warrants and convertibles outstanding		576,145			370,254
Anti-dilutive options and warrants not included in the computation		576,145			370,254

Leases - Supplemental cash flow information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 300	$ 462
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$ 256	$ 175

Discontinued Operations and Asset Sale - Loss on Assets Sale (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2025	Sep. 30, 2025	Dec. 31, 2025	Dec. 31, 2024	Oct. 24, 2025
Discontinued Operations and Assets Held for Sale [Line Items]
Less: Transaction costs		$ (100)
Product business [Member]
Discontinued Operations and Assets Held for Sale [Line Items]
Gross proceeds from Asset Sale		3,000			$ 3,000
Discontinued Operations, Held-for-Sale [Member] \| Product business [Member]
Discontinued Operations and Assets Held for Sale [Line Items]
Gross proceeds from Asset Sale	$ 3,000		$ 3,000
Less: Transaction costs	(88)	$ (100)
Less: Carrying value of net assets sold (after impairment)	(14,055)		(14,055)		$ (17,638)
Loss on sale	$ (11,143)		$ (11,143)	$ 0

Significant Customers

12 Months Ended

Dec. 31, 2025

Significant Customers

Significant Customers

Note 12 - Significant Customers

The following customer concentration information relates to the discontinued operations for the periods presented.

During the year ended December 31, 2025, three of our distributors accounted for 10% or more of total sales. Customer A accounted for 12%, Customer B accounted for 13%, and Customer C accounted for 10%. For the year ended December 31, 2024, one distributor, customer D, accounted for more than 17% of our total consolidated revenue. As of December 31, 2025, customer E accounted for 16%, customer A accounted for 13%, customer F accounted for 11%, customer G accounted for 11%, and customer H accounted for 11% of trade accounts receivable. As of December 31, 2024, customer D accounted for 30% and customer A accounted for 12% of trade accounts receivable.

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (d)(3)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
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Reference 6: http://www.xbrl.org/2003/role/exampleRef
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Reference 7: 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/2009/role/commonPracticeRef
-Topic 275
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/275/tableOfContent

+ Details

Income Taxes - Reconciliation of Uncertain Tax Positions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance - beginning of year	$ 969	$ 968
Additions based on tax positions related to the current year	61	17
Reductions for tax positions of prior years	0	(8)
Lapse in statutes of limitations	0	(8)
Uncertain tax positions, ending balance	$ 1,030	$ 969