0001753926-26-000897 | 10-Q | XBRL Viewer

Revenue Information	3 Months Ended
Mar. 31, 2026
Revenue Information
Revenue Information	6. Revenue Information The Company recognized no revenue from continuing operations for the three months ended March 31, 2026 (and the comparable 2025 period). All revenue formerly reported by product group and geographic region is now presented within discontinued operations (see Note 2).

Revenue Information

3 Months Ended

Mar. 31, 2026

6. Revenue Information

The Company recognized no revenue from continuing operations for the three months ended March 31, 2026 (and the comparable 2025 period). All revenue formerly reported by product group and geographic region is now presented within discontinued operations (see Note 2).

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

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

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

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

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

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

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

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

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

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

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

Inventories (Tables)

3 Months Ended

Mar. 31, 2026

Inventories

Schedule of Inventories, net of reserves

	March 31, 2026		December 31, 2025
Current:
Finished goods	$	333	$	353

Income (Loss) per share

3 Months Ended

Mar. 31, 2026

Income (Loss) per share

Income (Loss) per share

7. Income (Loss) per share

Basic net income (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share includes the effect of potentially dilutive common shares (e.g., convertible securities, warrants, options) using the if-converted and treasury stock methods, as applicable. All share and per-share amounts have been retroactively adjusted to reflect the Company’s reverse stock split (see Note 1).

As discussed in Note 2 — Discontinued Operations and Assets Held for Sale, the Company presents basic and diluted income (loss) per share separately for continuing operations, discontinued operations, and total, for each period presented.

The Company issued Class A Redeemable Preferred Stock via a special stock dividend in July 2025 (see Note 3). Class A is redeemable for net proceeds of a qualifying asset sale and does not participate in current-period earnings or losses other than its redemption preference. Management concluded that Class A is not a participating security for purposes of the two-class method for the periods presented; therefore, no allocation of earnings (loss) was made to Class A in computing loss per share.

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

	Three months ended March 31,
	2026			2025
Numerator:
Loss from continuing operations	$	(850	)	$	(814	)
Income (loss) from discontinued operations	$	363		$	(2,020	)
Net loss	$	(487	)	$	(2,834	)
Denominator:
Basic weighted average shares outstanding		2,383,745			1,649,904
Dilutive common stock equivalents using treasury stock method		370,415			—
Diluted weighted average shares outstanding		2,754,160			1,649,904

Basic income (loss) per share
From continuing operations	$	(0.36	)	$	(0.49	)
From discontinued operations	$	0.15		$	(1.22	)
Total	$	(0.21	)	$	(1.71	)

Diluted income (loss) per share
From continuing operations	$	(0.31	)	$	(0.49	)
From discontinued operations	$	0.13		$	(1.22	)
Total	$	(0.18	)	$	(1.71	)

Weighted average options, warrants and convertibles outstanding		370,415			372,740
Anti-dilutive options, warrants and convertibles not included in the computation		—			372,740

Convertible Note Payable (Details Textual) - Convertible Notes Payable - USD ($) $ in Thousands	Jul. 21, 2025	Mar. 31, 2026	Jun. 20, 2025
Convertible Notes Payable
Debt Instrument, principal amount		$ 0
First Finance Ltd. \| Class B Convertible Preferred Stock
Convertible Notes Payable
Convertible Preferred Stock, shares issued and outstanding	3,026
Recognized gain (loss) on conversion of convertible instruments	$ 0
First Finance Ltd. \| Note Purchase Agreement \| Private Placement
Convertible Notes Payable
Debt Instrument, principal amount			$ 3,000
Debt Instrument, accrue interest per annum			10.00%

Leases (Details Textual) - Facility to support, principal administrative, sales, marketing, customer support, and research and product development activity [Member] - Salt Lake City, Utah [Member] $ in Thousands		3 Months Ended
	Apr. 07, 2026 USD ($)	Mar. 31, 2026 ft²
Lessee, Lease, Description [Line Items]
Area of real estate property \| ft²		9,402
Lessee, operating lease, expiry period		February 2028
Subsequent Event
Lessee, Lease, Description [Line Items]
Lease termination settlement paid \| $	$ 300

Share-based Compensation - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Share-based Compensation
Share-based compensation expense	$ 0	$ 23
Cost of goods sold [Member]
Share-based Compensation
Share-based compensation expense	0	0
Sales and marketing [Member]
Share-based Compensation
Share-based compensation expense	0	1
Research and product development [Member]
Share-based Compensation
Share-based compensation expense	0	4
General and administrative [Member]
Share-based Compensation
Share-based compensation expense	$ 0	$ 18

Operating Segment	3 Months Ended
Operating Segment	Mar. 31, 2026
Operating Segment
Operating Segment	14. 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.

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

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

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 48
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

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

Reference 11: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 12: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 13: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 14: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 15: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 16: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 17: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/280/tableOfContent

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

+ Details

Warrants Repurchased (and Related Party) (Details Textual) $ / shares in Units, $ in Thousands							3 Months Ended
	Mar. 09, 2026 USD ($) $ / shares shares	Mar. 02, 2026 Number	Sep. 17, 2025 USD ($) Number	Sep. 16, 2025 USD ($) Number	Sep. 10, 2025 USD ($) Number	Sep. 02, 2025 USD ($) Number	Mar. 31, 2026 USD ($) Number	Mar. 31, 2025 USD ($)
Warrants Repurchased (and Related Party)
Payments for repurchase of warrants							$ 22	$ 0
Note Warrant [Member]
Warrants Repurchased (and Related Party)
Debt Instrument, Convertible, Number of Equity Instruments \| Number		187,202					624,702
Intracoastal Capital, LLC \| Note Warrant [Member]
Warrants Repurchased (and Related Party)
Debt Instrument, Convertible, Number of Equity Instruments \| Number						6,039
Debt Instrument, Convertible, Repurchase amount						$ 4
Lind Global Fund II, LP \| Note Warrant [Member]
Warrants Repurchased (and Related Party)
Debt Instrument, Convertible, Number of Equity Instruments \| Number					24,155
Debt Instrument, Convertible, Repurchase amount					$ 16
Edward D. Bagley \| Note Warrant [Member]
Warrants Repurchased (and Related Party)
Debt Instrument, Convertible, Number of Equity Instruments \| Number			18,940
Debt Instrument, Convertible, Repurchase amount			$ 12
Debt Instrument, Convertible, Carrying amount of the equity component							$ 0
Edward Bryan Bagley \| Note Warrant [Member]
Warrants Repurchased (and Related Party)
Debt Instrument, Convertible, Number of Equity Instruments \| Number				3,788
Debt Instrument, Convertible, Repurchase amount				$ 2
First Finance Ltd. \| Note Warrant [Member]
Warrants Repurchased (and Related Party)
Debt Instrument, Convertible, Number of Equity Instruments \| Number							437,500
CVI Investments, Inc. \| Note Warrant [Member]
Warrants Repurchased (and Related Party)
Stock Repurchased During Period, Shares \| shares	24,155
Payments for repurchase of warrants	$ 22
Repurchase price of warrants (in dollors per share) \| $ / shares	$ 0.911

Convertible Note Payable

3 Months Ended

Mar. 31, 2026

Convertible Note Payable

Convertible Note Payable

10. Convertible Note Payable

On June 20, 2025, the Company issued a $3,000 convertible note to First Finance Ltd. The note accrued interest at 10% per annum and was mandatorily convertible into Class B Convertible Preferred Stock upon the issuance of Class A Redeemable Preferred Stock (which occurred July 18, 2025).

On July 21, 2025, the note (together with accrued interest) automatically converted into 3,026 shares of Class B Convertible Preferred Stock. The conversion was recognized in equity with no gain or loss recorded.

As of March 31, 2026, there is no outstanding convertible note liability. See Note 4 – Debt and Equity for additional information

Share-based Compensation (Details Textual) $ in Thousands	Mar. 31, 2026 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to non-vested stock options, net of forfeitures	$ 0

- 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
-Paragraph 2
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(v)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iv)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480483/718-10-35-1D

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480483/718-10-35-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(ii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(01)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(02)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(01)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(02)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(03)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Subsequent Events (Details)	Apr. 07, 2026 USD ($)	Apr. 01, 2026 USD ($)	Apr. 10, 2026 USD ($) $ / shares shares	Mar. 31, 2026 shares
Class A Redeemable Preferred Stock
Subsequent Event [Line Items]
Temporary equity, shares outstanding (in shares) \| shares				2,069,066
Subsequent Event \| Class A Redeemable Preferred Stock
Subsequent Event [Line Items]
Temporary equity, shares outstanding (in shares) \| shares			2,069,065
Redemption Price Per Share \| $ / shares			$ 0.001
Aggregate redemption amount			$ 2,000
Subsequent Event \| Facility to support, principal administrative, sales, marketing, customer support, and research and product development activity [Member] \| Salt Lake City, Utah [Member]
Subsequent Event [Line Items]
Lease termination settlement paid	$ 300,000
Remaining Rent	376,000
Lease restoration charges	$ 53,000
Subsequent Event \| Chief Executive Officer
Subsequent Event [Line Items]
Consulting services rate per hour		$ 160
Subsequent Event \| Maximum [Member] \| Chief Executive Officer
Subsequent Event [Line Items]
Consulting services duration per week		10

Discontinued Operations and Asset Sale - Major Classes of Assets and Liabilities of Disposed Business (Details) - Product business [Member] - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Assets
Accounts receivable, net	$ 50	$ 391
Inventories, net	0	0
Prepaids and other current assets	226	213
Property, plant and equipment, net	0	80
Other long term assets	24	29
Total assets	300	713
Liabilities
Accounts payable	3	63
Accrued liabilities, current	225	521
Other long-term liabilities	441	1,236
Total liabilities	$ 669	$ 1,820

Discontinued Operations and Assets Held for Sale (Details Textual) - Product business [Member] - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Discontinued Operations and Assets Held for Sale [Line Items]
Disposal group, including discontinued operation, assets	$ 0	$ 0
Disposal group, including discontinued operation, inventory	$ 0	$ 0

Discontinued Operations and Asset Sale - Results of Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Discontinued Operations and Asset Sale
Income (Loss) from discontinued operations, net of tax	$ 363	$ (2,020)
Product business [Member]
Discontinued Operations and Asset Sale
Revenue	0	2,313
Cost of goods sold	88	2,165
Gross profit (loss)	(88)	148
Operating expenses	264	2,168
Other expenses	78	0
Loss from discontinued operations before income taxes	(430)	(2,020)
Benefit for income taxes	793	0
Income (Loss) from discontinued operations, net of tax	$ 363	$ (2,020)

Income Taxes (Details - Textual) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Income Taxes
Uncertain tax positions	$ 374	$ 1,030
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	417
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 80

Debt and Equity: Conversion of Convertible Note (Details Textual) - First Finance Ltd. - Convertible Notes Payable - Class B Convertible Preferred Stock - USD ($)	Mar. 31, 2026	Jul. 21, 2025	Jul. 18, 2025	Jun. 20, 2025
Conversion of Convertible Note
Debt Instrument, principal amount	$ 0			$ 3,000
Debt Instrument, accrue interest per annum			10.00%
Convertible Preferred Stock, Shares issuable upon conversion		3,026

Business Description, Basis of Presentation and Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2026
Business Description, Basis of Presentation and Significant Accounting Policies
Going Concern:	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:	Basis of Presentation: The fiscal year for ClearOne is the twelve months ending on December 31. The condensed consolidated financial statements include the accounts of ClearOne and its subsidiaries. All significant inter-company accounts and transactions have been eliminated. On October 24, 2025, the Company completed the sale of certain intellectual property, product inventory, and non-exclusive rights to customer data (the “Asset Sale”). The disposal represented a strategic shift that has had a major effect on the Company’s operations and financial results. Accordingly, the related operating results are presented as discontinued operations in accordance with ASC 205-20 for all periods presented. Prior-period amounts in the unaudited condensed consolidated statements of operations and cash flows have been recast to conform to this presentation. See Note 2 — Discontinued Operations and Assets Held for Sale for additional information. These accompanying interim unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and are not audited. Certain information and footnote disclosures that are usually included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been either condensed or omitted in accordance with SEC rules and regulations. The accompanying condensed consolidated financial statements contain all adjustments, consisting of normal recurring accruals, necessary for a fair presentation of our financial position as of March 31, 2026 and December 31, 2025, the results of operations for the three months ended March 31, 2026 and 2025, and the cash flows for the three months ended March 31, 2026 and 2025. The results of operations for the three months ended March 31, 2026 and 2025 are not necessarily indicative of the results for a full-year period. These interim unaudited condensed consolidated financial statements should be read in conjunction with the financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2025 filed with the SEC. On April 22, 2026 (subsequent to the balance sheet date), the Company completed its reincorporation from Delaware to Nevada by conversion pursuant to the Plan of Conversion approved by stockholders on March 12, 2026. The Company is now a Nevada corporation, and all references to the Company’s governing law and stockholder rights in these financial statements should be read in light of Nevada law. See Note 15 — Subsequent Events for additional information.
Reverse Stock Split:	*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* 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. As of March 31, 2026, restricted cash totaled $297 and consisted entirely of remaining proceeds from the $3,000 convertible note issued to First Finance Ltd. on June 20, 2025 (compared to $0 as of March 31, 2025). These funds are subject to enforceable contractual restrictions under Schedule 8.5 of the related Note Purchase Agreement, which requires disbursement only upon achievement of specified milestones for uses such as advisory fees, warrant holder payments, legal and audit expenses, staff costs, foreign subsidiary shutdown costs, and severance/PTO payments. The funds are held in a segregated account and are released only upon meeting these milestones. During the three months ended March 31, 2026, $222 was disbursed in accordance with the agreement, resulting in the ending restricted cash balance of $297. The Company expects the remaining restricted cash to be fully disbursed by December 2026 as milestones are achieved. In contrast, the proceeds received from the March 2, 2026 Securities Purchase Agreement with First Finance Ltd. (totaling $1,750) are not subject to the same contractual disbursement restrictions. Following stockholder approval of the Company’s reincorporation on March 12, 2026, these proceeds became available for general corporate purposes and are therefore classified within Cash and cash equivalents on the balance sheet. Restricted cash is presented as a current asset on the balance sheet and is included in the total cash, cash equivalents, and restricted cash amounts presented in the statement of cash flows. Changes in restricted cash are not reported as separate cash flow activities but are disclosed in this note.
Product warranties	*Product warranties* The Company provides assurance-type warranties on previously sold products and records a liability for the estimated cost to repair or replace products under warranty at the time of sale in accordance with ASC 460. The liability is based on historical claim experience, the nature of the underlying products, current information on repair costs and expected failure rates. The Company reviews warranty estimates each period and records adjustments to the liability when facts and circumstances indicate changes in expected claims or costs.
Significant Accounting Policies:	Significant Accounting Policies: The significant accounting policies were described in Note 1 to the audited consolidated financial statements included in the Company’s annual report on Form 10-K for the year ended December 31, 2025. There have been no changes to these policies during the quarter ended March 31, 2026 that are of significance or potential significance to the Company, other than presentation of discontinued operations as described above and in Note 2.
Recent accounting pronouncements:	Recent accounting pronouncements: 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 in the process of evaluating the impact of ASU 2024-03 on its consolidated financial statements. We expect adoption to necessitate modifications to our financial reporting processes and systems to capture and disclose the required disaggregated expense information in the footnotes. Management anticipates that this will enhance the granularity of expense disclosures but does not expect a material effect on our reported financial position or results of operations. We are reviewing our current expense classification practices and data collection capabilities to ensure compliance with the new requirements upon adoption. The Company has determined that recently issued accounting standards, other than the above discussed, will not have a material impact on its consolidated financial position, results of operations or cash flows.

Leases (Tables)

3 Months Ended

Mar. 31, 2026

Leases

Schedule of rent expense

	Three months ended March 31,
	2026		2025
Rent expense
Continuing operations	$	—	$	—
Discontinued operations		110		112
Total rent expense	$	110	$	112

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

	Three months ended March 31,
	2026			2025
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	(176	)	$	(92	)
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	—		$	—

	March 31, 2026			December 31, 2025
Operating lease right-of-use assets	$	321		$	494

Current portion of operating lease liabilities, included in accrued liabilities	$	168		$	223
Operating lease liabilities, net of current portion		169			290
Total operating lease liabilities	$	337		$	513

Weighted average remaining lease term for operating leases (in years)		1.92			2.17
Weighted average discount rate for operating leases		6.80	%		6.76	%

Schedule of maturities of operating lease liabilities

Years ending December 31,
2026 (Remainder)	$	139
2027		190
2028		31
2029		—
2030		—
Total lease payments		360
Less: Imputed interest		(23	)
Total	$	337

Shareholders' Equity - (Details Textual) $ / shares in Units, $ in Thousands									3 Months Ended
	Mar. 02, 2026 USD ($) shares $ / shares	Jun. 24, 2025 shares	Jun. 20, 2025 director	Jun. 19, 2025 director	Jun. 09, 2025 $ / shares shares	Jun. 04, 2025	May 30, 2025 shares	Feb. 26, 2025 USD ($) $ / shares shares	Mar. 31, 2026 USD ($) $ / shares shares	Mar. 31, 2025 USD ($)	Dec. 31, 2025 $ / shares shares	May 29, 2025 shares
Shareholders' Equity
Common stock, par value (in dollars per share) \| $ / shares					$ 0.001				$ 0.001		$ 0.001
Sale of Stock, Number of Shares Issued in Transaction								133,334
Proceeds from Issuance of Private Placement \| $									$ 1,750	$ 1,000
Common stock, shares authorized							150,000,000		150,000,000		150,000,000	50,000,000
Preferred stock, shares authorized							50,000,000
Stockholders' equity, Reverse stock split					1-for-15 reverse stock split	1-for-15 reverse stock split ratio	reverse stock split at a ratio between 1-for-10 and 1-for-15, with the exact ratio to be determined by the Board of Directors
Common stock issued and outstanding, Number of shares converted into single share resulting from reverse stock split					15		15
Number of fractional shares issued upon reverse stock split for common stock issued and outstanding					0		0
Number of shares converted for fractional interests held of common stock issued and outstanding upon reverse stock split							1
Common stock, shares issued									2,675,412		2,237,912
Common stock, shares outstanding									2,675,412		2,237,912
Number of directors in the board \| director			5	4
Reverse Stock Split [Member]
Shareholders' Equity
Common stock, shares issued					1,700,000				1,700,000
Common stock, shares outstanding					1,700,000				1,700,000
Before Adjustment of Reverse Stock Split [Member]
Shareholders' Equity
Common stock, shares issued					26,000,000
Common stock, shares outstanding					26,000,000
Securities Purchase Agreement \| First Finance Ltd. \| Private Placement
Shareholders' Equity
Common stock shares issued	437,500
Offering price (Per share) \| $ / shares	$ 4
Proceeds from issuance of common stock, gross \| $	$ 1,750								$ 1,750,000
Exercise price of warrants \| $ / shares	$ 5
Debt Instrument, Convertible, Number of Equity Instruments	437,500
Class A Redeemable Preferred Stock
Shareholders' Equity
Preferred stock, shares authorized		2,069,066
Period for completion of sale of current assets and operations since issuance of preferred stock as special stock dividend for each common stock issued		180 days
Class B Convertible Preferred Stock
Shareholders' Equity
Preferred stock, shares authorized		5,100							5,100		5,100
Preferred stock, par value (in dollars per share) \| $ / shares									$ 0.001		$ 0.001
Common Stock \| Securities Purchase Agreement \| Edward D. Bagley \| Private Placement
Shareholders' Equity
Common stock, par value (in dollars per share) \| $ / shares								$ 0.001
Sale of Stock, Price Per Share \| $ / shares								$ 7.5
Proceeds from Issuance of Private Placement \| $								$ 1,000
Warrant [Member] \| Securities Purchase Agreement \| First Finance Ltd. \| Private Placement
Shareholders' Equity
Warrants and Rights Outstanding, Maturity Date	Mar. 02, 2028
Proceeds from issuance of common stock, gross \| $	$ 618
Expiry term of warrants	2 years
Warrants exercisable date	Sep. 02, 2026

Subsequent Events

3 Months Ended

Mar. 31, 2026

Subsequent Events

Subsequent Events

15. Subsequent Events

April 1, 2026 – CEO Transition

The Company entered into a letter agreement with Derek L. Graham to provide for his continued service as Chief Executive Officer on a transitional consulting basis following the expiration of his employment agreement on March 31, 2026. Under the agreement, Mr. Graham provides consulting services for up to ten hours per week at a rate of $160 per hour while continuing to perform all functions of the CEO. The agreement has no fixed term and may be terminated by either party at any time.

April 7, 2026 – Lease Termination and Nasdaq Notice

The Company entered into a lease termination agreement with Edgewater Corporate Park, LLC, terminating its lease at 5225 Wiley Post Way, Salt Lake City, Utah for a $300 termination fee. The termination released the Company from approximately $376 in remaining rent and $53 in restoration charges. See Note 9 – Leases for additional details.

On the same date, the Company received a letter from Nasdaq informing it that it is not in compliance with the continued listing standards under Nasdaq Marketplace Rule 5550(b). The Company has 45 calendar days (until May 22, 2026) to submit a compliance plan. See “Risk Factors” in Item 1A for additional information.

April 10, 2026 – Class A Preferred Redemption

The Company’s Board of Directors approved the redemption of all 2,069,065 outstanding shares of Class A Redeemable Preferred Stock on April 21, 2026 at the par value of $0.001 per share (aggregate redemption amount of approximately $2). See Note 3 – Class A Redeemable Preferred Stock (Current Liability) for additional details.

April 22, 2026 – Nevada Reincorporation

The Company completed its reincorporation from Delaware to Nevada by conversion, effective on or about April 22, 2026, pursuant to the Plan of Conversion approved by stockholders on March 12, 2026. The Company is now a Nevada corporation. See Note 1 – Business Description for additional information regarding the impact on governing law and stockholder rights.

Business Description, Basis of Presentation and Significant Accounting Policies (Details Textual) - USD ($) $ / shares in Units, $ in Thousands					3 Months Ended
	Mar. 02, 2026	Jun. 09, 2025	Jun. 04, 2025	May 30, 2025	Mar. 31, 2026	Dec. 31, 2025	Jun. 20, 2025	Mar. 31, 2025
Business Description, Basis of Presentation and Significant Accounting Policies
Stockholders' equity, Reverse stock split		1-for-15 reverse stock split	1-for-15 reverse stock split ratio	reverse stock split at a ratio between 1-for-10 and 1-for-15, with the exact ratio to be determined by the Board of Directors
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		15
Number of fractional shares issued upon reverse stock split for common stock issued and outstanding		0		0
Common stock, shares issued					2,675,412	2,237,912
Common stock, shares outstanding					2,675,412	2,237,912
Restricted cash					$ 297	$ 519
Payments for severance, legal fees, compliance fees and other expenses					$ 222
Reverse Stock Split [Member]
Business Description, Basis of Presentation and Significant Accounting Policies
Common stock, shares issued		1,700,000			1,700,000
Common stock, shares outstanding		1,700,000			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
Common stock, shares outstanding		26,000,000
First Finance Ltd. \| Securities Purchase Agreement \| Private Placement
Business Description, Basis of Presentation and Significant Accounting Policies
Proceeds from issuance of common stock, gross	$ 1,750				$ 1,750,000
Convertible Notes Payable
Business Description, Basis of Presentation and Significant Accounting Policies
Debt Instrument, principal amount					$ 0
Convertible Notes Payable \| First Finance Ltd. \| Note Purchase Agreement \| Private Placement
Business Description, Basis of Presentation and Significant Accounting Policies
Debt Instrument, principal amount							$ 3,000
Restricted cash								$ 0

Share-based Compensation

3 Months Ended

Mar. 31, 2026

Share-based Compensation

Share-based Compensation

12. Share-based Compensation

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

A summary of the stock option activity under the Company’s plans for the three months ended March 31, 2026, is as follows:

	Number of shares		Weighted average exercise price
Options outstanding at beginning of year		19,716	$	35.33
Granted		—		—
Less:
Canceled or expired		14,382		12.58
Options outstanding at March 31, 2026		5,334		96.60
Options exercisable at end of March 31, 2026		5,334	$	96.60

As of March 31, 2026, the total remaining unrecognized compensation cost related to non-vested stock options, net of forfeitures, was $0.

Share based compensation expense has been recorded as follows:

	Three months ended March 31,
	2026		2025
Cost of goods sold	$	—	$	—
Sales and marketing		—		1
Research and product development		—		4
General and administrative		—		18
	$	—	$	23

Warrants Repurchased (and Related Party)

3 Months Ended

Mar. 31, 2026

Warrants Repurchased (and Related Party)

Warrants Repurchased (and Related Party)

5. Warrants Repurchased (and Related Party)

September 2025 Repurchases

During September 2025, the Company repurchased and cancelled all then-outstanding warrants as follows:

Intracoastal Capital, LLC – 6,039 underlying shares (September 2, 2025) for $4
Lind Global Fund II, LP – 24,155 underlying shares (September 10, 2025) for $16
Edward Dallin Bagley (related party) – 18,940 underlying shares (September 17, 2025) for $12
Edward Bryan Bagley – 3,788 underlying shares (September 16, 2025) for $2

All repurchased warrants were cancelled upon settlement and accounted for as equity transactions with no effect on the statement of operations.

March 2026 Repurchase

On March 9, 2026, the Company entered into a Warrant Repurchase Agreement with CVI Investments, Inc. pursuant to which the Company 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 common stock. The Company paid an aggregate cash purchase price of $22 ($0.911 per underlying share). Upon settlement, the warrants were cancelled and are of no further force or effect.

As of March 31, 2026, 624,702 warrants are outstanding (187,202 from prior financings that were not repurchased and 437,500 new warrants issued on March 2, 2026 to First Finance Ltd., see Note 11). The Company did not issue any other new warrants during the quarter ended March 31, 2026.

The repurchase from Edward Dallin Bagley was approved by the Board of Directors in accordance with the Company’s related person transaction policy. No amounts were outstanding with Mr. Bagley related to these warrants as of March 31, 2026.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-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 (e)
-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 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Current assets:
Cash and cash equivalents	$ 756	$ 220
Restricted cash	297	519
Inventories, net	333	353
Prepaid assets	10	0
Current assets related to discontinued operations	276	604
Total current assets	1,672	1,696
Operating lease - right of use assets, net	321	494
Long term assets related to discontinued operations	24	109
Total assets	2,017	2,299
Current liabilities:
Accounts payable	64	30
Accrued liabilities	415	649
Current operating lease liability	168	223
Current liabilities related to discontinued operations	228	585
Total current liabilities	875	1,487
Long term operating lease liability	169	290
Long-term liabilities related to discontinued operations	441	1,236
Total liabilities	1,485	3,013
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, 2,675,412 and 2,237,912 shares issued and outstanding, respectively	3	2
Additional paid-in capital	37,500	35,767
Accumulated other comprehensive loss	(341)	(340)
Accumulated deficit	(36,630)	(36,143)
Total shareholders' equity	532	(714)
Total liabilities and shareholders' equity	$ 2,017	$ 2,299

Shareholders' Equity

3 Months Ended

Mar. 31, 2026

Shareholders' Equity

Shareholders' Equity

11. Shareholders' Equity

	Three months ended March 31,
	2026			2025
Preferred stock, common stock and additional paid-in capital
Balance, beginning of period	$	35,769		$	31,696
Return of dividend		6			—
Repurchase of warrants		(22	)		—
Issuance of common stock and warrants, net		1,750			1,000
Share-based compensation expense		—			23
Proceeds from employee stock purchase plan		—			7
Balance, end of period	$	37,503		$	32,726

Accumulated other comprehensive loss
Balance, beginning of period	$	(340	)	$	(306	)
Foreign currency translation adjustment		(1	)		(13	)
Balance, end of period	$	(341	)	$	(319	)

Accumulated deficit
Balance, beginning of period	$	(36,143	)	$	(10,059	)
Net income (loss) – discontinued operations		363			(814	)
Net loss – continuing operations		(850	)		(2,020	)
Balance, end of period	$	(36,630	)	$	(12,893	)

Total shareholders' equity	$	532		$	19,514

Issue of Common Stock

On February 26, 2025 the Company entered into a securities purchase agreement with Edward D. Bagley, pursuant to which the Company agreed to issue and sell, in a private placement at-the-market offering of 133,334 shares of the Company’s common stock, par value $0.001 per share, at a purchase price of $7.50 per share of Common Stock. The Company received $1,000 in cash in connection with the sale. Mr. Bagley is an affiliate of the Company and was the Company’s single largest stockholder.

Amendments to Certificate of Incorporation and Reverse Stock Split

At the special meeting of stockholders held on May 30, 2025, stockholders approved amendments to the Certificate of Incorporation to: (i) increase the authorized number of shares of common stock from 50,000,000 to 150,000,000; (ii) authorize 50,000,000 shares of "blank check" preferred stock; (iii) effect a reverse stock split at a ratio between 1-for-10 and 1-for-15, with the exact ratio to be determined by the Board of Directors; and (iv) eliminate the prohibition on stockholder action by written consent and to allow such actions. Following stockholder approval, on June 4, 2025, the Company filed a Certificate of Amendment to its Certificate of Incorporation to effect these changes, including the selection of a 1-for-15 reverse stock split ratio, which became 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 converted to one whole share). The reverse stock split did not change the par value of the common stock 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. 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.

For additional details, including the Certificate of Amendment, 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 and the Certificate of Amendment attached as Exhibit 3.1 thereto.

Preferred Stock Designations and Related Matters

On June 24, 2025, the Company filed Certificates of Designation with the State of Delaware authorizing up to 2,069,066 shares of Class A Redeemable Preferred Stock and 5,100 shares of Class B Convertible Preferred Stock. The Class A Redeemable Preferred Stock, which ranks senior to common stock and is redeemable upon an Asset Sale (defined as the sale of all or substantially all of the Company's current assets and operations, which the Company is required to pursue using reasonable best efforts within 180 days of issuance), was issued on July 18, 2025 as a dividend to holders of common stock and common stock equivalents of record as of July 11, 2025. Net proceeds from any Asset Sale will be distributed pro rata to holders of Class A Redeemable Preferred Stock. The Class B Convertible Preferred Stock ranks senior to common stock and other equity (except Class A Redeemable Preferred Stock), with specific rights including dividends, voting (on an as-converted basis), and liquidation preferences.

Additionally, effective June 20, 2025, the Board of Directors was expanded from four to five members, with Eric Boehnke and Youngsun Park (a/k/a Sunny Park), nominees of First Finance Ltd., appointed as directors to serve until the next annual meeting or until their successors are elected and qualified. Neither appointee has any material arrangements or family relationships with the Company requiring disclosure under Item 404(a) of Regulation S-K, and they will receive standard director compensation.

For additional details, refer to the Company's Current Report on Form 8-K filed with the SEC on June 25, 2025, including the Certificates of Designation attached as Exhibits 3.1 and 3.2, the Note Purchase Agreement attached as Exhibit 10.1, and the Convertible Note attached as Exhibit 10.2 thereto.

March 2, 2026 Private Placement

On March 2, 2026, the Company entered into a Securities Purchase Agreement with First Finance Ltd. the Company’s largest stockholder, pursuant to which the Company issued and sold 437,500 shares of common stock at a purchase price of $4.00 per share and a warrant to purchase up to 437,500 additional shares of common stock at an exercise price of $5.00 per share. The warrant has a two-year term expiring on March 2, 2028 and becomes exercisable on September 2, 2026. The warrant is classified in stockholders’ equity in accordance with ASC 815-40. The Company received gross proceeds of $1,750. The fair value of the warrants was determined using the Black-Scholes option pricing model. The Company allocated the proceeds between the common stock and the warrants based on their relative fair values. The portion of the proceeds allocated to the warrants, $618, was recorded in additional paid-in capital – warrants. The Company also entered into a Registration Rights Agreement with First Finance Ltd. providing for the registration of the shares and warrant shares for resale.

The issuance was made in reliance on the exemption from registration provided by Section 4(a)(2) of the Securities Act of 1933, as amended, and Rule 506(b) promulgated thereunder. The transaction was approved by the Board of Directors (with interested directors recusing themselves as appropriate).

- 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

Income (Loss) per share (Details Textual) - shares	3 Months Ended
Income (Loss) per share (Details Textual) - shares	Mar. 31, 2026	Mar. 31, 2025
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities (excluded from diluted loss per share)	0	372,740

Debt and Equity: Conversion of Convertible Note

3 Months Ended

Mar. 31, 2026

Debt and Equity: Conversion of Convertible Note

Debt and Equity: Conversion of Convertible Note

4. Debt and Equity: Conversion of Convertible Note

On June 20, 2025, the Company issued a $3,000 convertible note to First Finance Ltd. The note accrued interest at 10% per annum and was mandatorily convertible into shares of newly designated Class B Convertible Preferred Stock upon the issuance of Class A Redeemable Preferred Stock (which occurred on July 18, 2025).

On July 21, 2025, the convertible note (together with accrued interest) automatically converted into 3,026 shares of Class B Convertible Preferred Stock. The conversion was recognized in equity with no gain or loss. The conversion ratio was fixed at issuance and qualified for the ASC 815-40 own-equity scope exception.

As of March 31, 2026, there is no outstanding convertible note liability. All Class B Convertible Preferred Stock has been converted or redeemed (see Note 11 – Shareholders’ Equity).

This conversion was a non-cash financing activity and is disclosed in the supplemental cash flow information (in the nine months ended September 30, 2025).

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Leases
Operating lease right-of-use assets	$ 321	$ 494
Operating lease liabilities:
Current portion of operating lease liabilities, included in accrued liabilities	168	223
Operating lease liabilities, net of current portion	169	290
Total operating lease liabilities	$ 337	$ 513
Weighted average remaining lease term for operating leases (in years)	1 year 11 months 1 day	2 years 2 months 1 day
Weighted average discount rate for operating leases	6.80%	6.76%

Income Taxes - Reconciliation of Uncertain Tax Positions (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2026 USD ($)
Unrecognized Tax Benefits [Roll Forward]
Balance - beginning of year	$ 1,030
Additions based on tax positions related to the current year	0
Reductions for tax positions of prior years	(61)
Lapse in statutes of limitations	(595)
Uncertain tax positions, ending balance	$ 374

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Mar. 31, 2026	Dec. 31, 2025
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)	2,675,412	2,237,912
Common stock, shares outstanding (in shares)	2,675,412	2,237,912
Class B Convertible Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	5,100	5,100
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0

Income Taxes

3 Months Ended

Mar. 31, 2026

Income Taxes

Income Taxes

13. Income Taxes

The Company recorded a full valuation allowance against U.S Federal and State deferred tax assets, which results in no income tax benefit for losses in these jurisdictions. The full domestic valuation allowance was recorded as management concluded that it is more likely than not that these deferred tax assets are not realizable due to the Company's recent pre-tax losses and other sources of negative evidence. Provision for income taxes for the three months ended March 31, 2026 mostly represents income tax expense (benefit) recorded for jurisdictions outside the United States.

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 as of March 31, 2026, that would favorably impact our effective tax rate if recognized was $417. As of March 31, 2026, we accrued $80 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:

	Quarter ended March 31,
	2026
Balance – beginning of year	$	1,030
Additions based on tax positions related to current quarter		—
Reductions for tax positions of prior years		(61	)
Lapse in statues of limitations		(595	)
Uncertain tax positions, ending balance	$	374

The Company’s U.S. federal income tax returns for 2022 through 2025 are subject to 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 2022.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477617/942-740-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Capital Structure: Class A Redeemable Preferred Stock (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2026	Jul. 18, 2025
Temporary Equity [Line Items]
Temporary equity, description	On July 18, 2025, the Company issued 2,069,065 shares of Class A Redeemable Preferred Stock as a one-time special stock dividend to holders of common stock and common stock equivalents of record as of July 11, 2025 (one Class A share for each common share and common stock equivalent then outstanding). The Class A shares have a par value of $0.001 per share and rank senior to common stock. 2,069,066 shares are authorized and were issued and outstanding as of March 31, 2026. Pursuant to the Certificate of Designation, the Class A shares are mandatorily redeemable at par value upon the occurrence of an Asset Sale (as defined). The Asset Sale to Biamp Systems, LLC closed on October 24, 2025. As a result, the redemption obligation became unconditional and the Class A shares are classified as a current liability at par value ($2) as of March 31, 2026 in accordance with ASC 480-10-S99. The redemption occurred on April 21, 2026. The ultimate redemption amount equaled the actual net proceeds received from the Asset Sale after permitted expenses. See Note 15 — Subsequent Events for additional information.
Class A Redeemable Preferred Stock
Temporary Equity [Line Items]
Temporary equity, shares authorized	2,069,066
Temporary equity, shares issued	2,069,066	2,069,065
Temporary equity, shares outstanding	2,069,066
Temporary equity, par value (in dollars per share)	$ 0.001
Temporary equity, par value	$ 2

- Definition

Description of the type or class of security that is classified as temporary equity, including its redemption features (for example, sinking fund, at option of holders, out of future earnings), conversion features, and the rights of holders, if any, in the event of default, including the effect, if any, on junior securities in the event a required dividend, sinking fund, or other redemption payment(s) is not paid. Include also a description of stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. 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

Capital Structure: Class A Redeemable Preferred Stock	3 Months Ended
Capital Structure: Class A Redeemable Preferred Stock	Mar. 31, 2026
Capital Structure: Class A Redeemable Preferred Stock
Capital Structure: Class A Redeemable Preferred Stock	3. Capital Structure: Class A Redeemable Preferred Stock On July 18, 2025, the Company issued 2,069,065 shares of Class A Redeemable Preferred Stock as a one-time special stock dividend to holders of common stock and common stock equivalents of record as of July 11, 2025 (one Class A share for each common share and common stock equivalent then outstanding). The Class A shares have a par value of $0.001 per share and rank senior to common stock. 2,069,066 shares are authorized and were issued and outstanding as of March 31, 2026. Pursuant to the Certificate of Designation, the Class A shares are mandatorily redeemable at par value upon the occurrence of an Asset Sale (as defined). The Asset Sale to Biamp Systems, LLC closed on October 24, 2025. As a result, the redemption obligation became unconditional and the Class A shares are classified as a current liability at par value ($2) as of March 31, 2026 in accordance with ASC 480-10-S99. The redemption occurred on April 21, 2026. The ultimate redemption amount equaled the actual net proceeds received from the Asset Sale after permitted expenses. See Note 15 — Subsequent Events for additional information.

Income (Loss) per share - Computation of Basic and Diluted Earnings (Loss) per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Numerator:
Loss from continuing operations	$ (850)	$ (814)
Income (loss) from discontinued operations	363	(2,020)
Net loss	$ (487)	$ (2,834)
Denominator:
Basic weighted average shares outstanding (in shares)	2,383,745	1,649,904
Dilutive common stock equivalents using treasury stock method (in shares)	370,415	0
Diluted weighted average shares outstanding (in shares)	2,754,160	1,649,904
Basic income (loss) per share
From continuing operations (in dollars per share)	$ (0.36)	$ (0.49)
From discontinued operations (in dollars per share)	0.15	(1.22)
Total (in dollars per share)	(0.21)	(1.71)
Diluted income (loss) per share
From continuing operations (in dollars per share)	(0.31)	(0.49)
From discontinued operations (in dollars per share)	0.13	(1.22)
Total (in dollars per share)	$ (0.18)	$ (1.71)
Weighted average options, warrants and convertibles outstanding	370,415	372,740
Anti-dilutive options, warrants and convertibles not included in the computation	0	372,740

Shareholders' Equity (Tables)

3 Months Ended

Mar. 31, 2026

Shareholders' Equity

Schedule of changes in stockholders' equity

	Three months ended March 31,
	2026			2025
Preferred stock, common stock and additional paid-in capital
Balance, beginning of period	$	35,769		$	31,696
Return of dividend		6			—
Repurchase of warrants		(22	)		—
Issuance of common stock and warrants, net		1,750			1,000
Share-based compensation expense		—			23
Proceeds from employee stock purchase plan		—			7
Balance, end of period	$	37,503		$	32,726

Accumulated other comprehensive loss
Balance, beginning of period	$	(340	)	$	(306	)
Foreign currency translation adjustment		(1	)		(13	)
Balance, end of period	$	(341	)	$	(319	)

Accumulated deficit
Balance, beginning of period	$	(36,143	)	$	(10,059	)
Net income (loss) – discontinued operations		363			(814	)
Net loss – continuing operations		(850	)		(2,020	)
Balance, end of period	$	(36,630	)	$	(12,893	)

Total shareholders' equity	$	532		$	19,514

Income (Loss) per share (Tables)

3 Months Ended

Mar. 31, 2026

Income (Loss) per share

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

	Three months ended March 31,
	2026			2025
Numerator:
Loss from continuing operations	$	(850	)	$	(814	)
Income (loss) from discontinued operations	$	363		$	(2,020	)
Net loss	$	(487	)	$	(2,834	)
Denominator:
Basic weighted average shares outstanding		2,383,745			1,649,904
Dilutive common stock equivalents using treasury stock method		370,415			—
Diluted weighted average shares outstanding		2,754,160			1,649,904

Basic income (loss) per share
From continuing operations	$	(0.36	)	$	(0.49	)
From discontinued operations	$	0.15		$	(1.22	)
Total	$	(0.21	)	$	(1.71	)

Diluted income (loss) per share
From continuing operations	$	(0.31	)	$	(0.49	)
From discontinued operations	$	0.13		$	(1.22	)
Total	$	(0.18	)	$	(1.71	)

Weighted average options, warrants and convertibles outstanding		370,415			372,740
Anti-dilutive options, warrants and convertibles not included in the computation		—			372,740

Discontinued Operations and Assets Held for Sale (Tables)

3 Months Ended

Mar. 31, 2026

Discontinued Operations and Assets Held for Sale

Disposal Groups, Including Discontinued Operations

		Three months ended March 31,
		2026			2025
Revenue	$	—		$	2,313
Cost of goods sold		88			2,165
Gross profit (loss)		(88	)		148
Operating expenses		264			2,168
Other expenses		78			—
Loss from discontinued operations before income taxes		(430	)		(2,020	)
Benefit for income taxes		793			—
Income (Loss) from discontinued operations, net of tax	$	363		$	(2,020	)

		March 31, 2026		December 31, 2025
Accounts receivable, net	$	50	$	391
Inventories, net		—		—
Prepaids and other current assets		226		213
Property, plant and equipment, net		—		80
Other long-term assets		24		29
Total assets	$	300	$	713

		March 31, 2026		December 31, 2025
Accounts payable	$	3	$	63
Accrued liabilities, current		225		521
Other long-term liabilities		441		1,236
Total liabilities	$	669	$	1,820

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

	Three months ended March 31,
	2026		2025
Audio conferencing	$	—	$	953
Microphones		—		1,118
Video products		—		242
	$	—	$	2,313

	Three months ended March 31,
	2026		2025
North and South America	$	—	$	960
Asia Pacific (includes Middle East, India and Australia)		—		1,188
Europe and Africa		—		165
	$	—	$	2,313

- 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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-SubTopic 10
-Topic 360
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Subparagraph (b)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483475/205-20-45-11

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-3A

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-4A

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-4B

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5A

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5D
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5D

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-7

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A

Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 20
-Topic 205
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-1

Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-3

+ Details

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
Revenue	$ 0	$ 0
Cost of goods sold	70	27
Gross profit (loss)	(70)	(27)
Operating expenses:
Sales and marketing	0	0
Research and product development	0	0
General and administrative	780	799
Total operating expenses	780	799
Operating loss	(850)	(826)
Interest (expense)	0	0
Other income, net	0	12
Loss from continuing operations before income taxes	(850)	(814)
Provision for income taxes	0	0
Loss from continuing operations	(850)	(814)
Income (loss) from discontinued operations, net of tax	363	(2,020)
Net loss	$ (487)	$ (2,834)
Basic weighted average shares outstanding (in shares)	2,383,745	1,649,904
Diluted weighted average shares outstanding (in shares)	2,754,160	1,649,904
Basic income (loss) per share
From continuing operations (in dollars per share)	$ (0.36)	$ (0.49)
From discontinued operations (in dollars per share)	0.15	(1.22)
Total (in dollars per share)	(0.21)	(1.71)
Diluted income (loss) per share
From continuing operations (in dollars per share)	(0.31)	(0.49)
From discontinued operations (in dollars per share)	0.13	(1.22)
Total (in dollars per share)	$ (0.18)	$ (1.71)
Comprehensive loss:
Net loss	$ (487)	$ (2,834)
Change in foreign currency translation adjustment	(10)	(13)
Comprehensive loss	$ (497)	$ (2,847)

Share-based Compensation - Stock Option Activity (Details)	3 Months Ended
	Mar. 31, 2026 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding at beginning of year \| shares	19,716
Granted \| shares	0
Canceled or expired \| shares	(14,382)
Options outstanding at end of year \| shares	5,334
Options exercisable at end of year \| shares	5,334
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options outstanding at beginning of year \| $ / shares	$ 35.33
Granted \| $ / shares	0
Canceled or expired \| $ / shares	12.58
Options outstanding at end of year \| $ / shares	96.6
Options exercisable at end of year \| $ / shares	$ 96.6

Income Taxes (Tables)

3 Months Ended

Mar. 31, 2026

Income Taxes

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

	Quarter ended March 31,
	2026
Balance – beginning of year	$	1,030
Additions based on tax positions related to current quarter		—
Reductions for tax positions of prior years		(61	)
Lapse in statues of limitations		(595	)
Uncertain tax positions, ending balance	$	374

Discontinued Operations and Assets Held for Sale

3 Months Ended

Mar. 31, 2026

Discontinued Operations and Assets Held for Sale

Discontinued Operations and Assets Held for Sale

2. Discontinued Operations and Assets Held for Sale

On October 24, 2025, the Company completed the sale of substantially all of its operating assets and intellectual property related to its product business to Biamp Systems, LLC (the “Asset Sale”). The transaction represented a strategic shift that had (and continues to have) a major effect on the Company’s operations and financial results. Accordingly, the results of the disposed component are presented as discontinued operations in the accompanying condensed consolidated statements of operations and cash flows for all periods presented, in accordance with ASC 205-20.

The disposal group was sold prior to December 31, 2025. As a result, the carrying value of the remaining disposal group was $0 at both December 31, 2025 and March 31, 2026. The Company continues to fulfill limited warranty and technical support obligations for legacy products sold prior to the Asset Sale. These activities are reflected in continuing operations, along with residual collections. Liability settlements are reflected within discontinued operations.

For a full description of the Asset Sale, including the Strategic Plan approved by the Board in September 2025, the mandatory redemption of the Class A Redeemable Preferred Stock (classified as a current liability — see Note 3), and the classification of assets and liabilities as held for sale, see Note 2 to the Company’s Annual Report on Form 10-K for the year ended December 31, 2025.

Major line items of results of discontinued operations (unaudited):

		Three months ended March 31,
		2026			2025
Revenue	$	—		$	2,313
Cost of goods sold		88			2,165
Gross profit (loss)		(88	)		148
Operating expenses		264			2,168
Other expenses		78			—
Loss from discontinued operations before income taxes		(430	)		(2,020	)
Benefit for income taxes		793			—
Income (Loss) from discontinued operations, net of tax	$	363		$	(2,020	)

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

	Three months ended March 31,
	2026		2025
Audio conferencing	$	—	$	953
Microphones		—		1,118
Video products		—		242
	$	—	$	2,313

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

	Three months ended March 31,
	2026		2025
North and South America	$	—	$	960
Asia Pacific (includes Middle East, India and Australia)		—		1,188
Europe and Africa		—		165
	$	—	$	2,313

Assets grouped into discontinued operations (unaudited):

		March 31, 2026		December 31, 2025
Accounts receivable, net	$	50	$	391
Inventories, net		—		—
Prepaids and other current assets		226		213
Property, plant and equipment, net		—		80
Other long-term assets		24		29
Total assets	$	300	$	713

Liabilities grouped into discontinued operations (unaudited):

		March 31, 2026		December 31, 2025
Accounts payable	$	3	$	63
Accrued liabilities, current		225		521
Other long-term liabilities		441		1,236
Total liabilities	$	669	$	1,820

Management concluded the disposal constitutes a component and a strategic shift since it eliminates significant revenue-generating activities. The Company will continue to provide product support and warranty services as it pursues a Strategic Transaction in fiscal 2026.

Inventories

3 Months Ended

Mar. 31, 2026

Inventories

Inventories

8. Inventories

As of September 30, 2025, significant inventories were classified as assets held for sale and are therefore excluded from continuing operations disclosures. In October 2025, significant inventories were sold, and no inventory remains in assets related to discontinued operations as of December 31, 2025 and March 31, 2026. See Note 2. Some inventories were retained to service warranty liabilities.

Inventories, net of reserves, as of March 31, 2026 and December 31, 2025 consisted of the following:

	March 31, 2026		December 31, 2025
Current:
Finished goods	$	333	$	353

Shareholders' Equity - Shareholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning of period	$ (714)
Foreign currency translation adjustment	(10)	$ (13)
Net income (loss) – discontinued operations	363	(2,020)
Net loss – continuing operations	(850)	(814)
Balance, end of period	532	19,514
Foreign currency translation adjustment	(10)	(13)
Net income (loss) – discontinued operations	363	(2,020)
Net loss – continuing operations	(850)	(814)
Preferred stock, common stock and additional paid-in capital [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning of period	35,769	31,696
Return of dividend	6	0
Repurchase of warrants	(22)	0
Issuance of common stock and warrants, net	1,750	1,000
Share-based compensation expense	0	23
Proceeds from employee stock purchase plan	0	7
Balance, end of period	37,503	32,726
Return of dividend	6	0
Repurchase of warrants	(22)	0
Issuance of common stock and warrants, net	1,750	1,000
Share-based compensation expense	0	23
Proceeds from employee stock purchase plan	0	7
Accumulated other comprehensive loss [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning of period	(340)	(306)
Foreign currency translation adjustment	(1)	(13)
Balance, end of period	(341)	(319)
Foreign currency translation adjustment	(1)	(13)
Accumulated deficit [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning of period	(36,143)	(10,059)
Net income (loss) – discontinued operations	363	(814)
Net loss – continuing operations	(850)	(2,020)
Balance, end of period	(36,630)	(12,893)
Net income (loss) – discontinued operations	363	(814)
Net loss – continuing operations	$ (850)	$ (2,020)

Revenue Information (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Revenue Information
Revenue from continuing operations	$ 0	$ 0

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 7: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-4

+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
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

Leases

3 Months Ended

Mar. 31, 2026

Leases

Leases

9. Leases

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

Rent expense for three months ended March 31, 2026 and 2025 was as follows:

	Three months ended March 31,
	2026		2025
Rent expense
Continuing operations	$	—	$	—
Discontinued operations		110		112
Total rent expense	$	110	$	112

As of March 31, 2026, the Company had one remaining operating lease — the Edgewater Corporate Park facility at 5225 Wiley Post Way, Salt Lake City, Utah (approximately 9,402 square feet), which supported administrative, sales, marketing, customer support, and warranty operations. The lease was scheduled to expire in February 2028.

Subsequent to March 31, 2026, on April 7, 2026, the Company terminated the Edgewater lease for a $300 termination fee (see Note 15 — Subsequent Events). The other two leases (Gainesville, FL and the Salt Lake City warehouse at 363 West 2720 South) had already been terminated prior to March 31, 2026.

Supplemental cash flow information related to leases was as follows:

	Three months ended March 31,
	2026			2025
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	(176	)	$	(92	)
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	—		$	—

Supplemental balance sheet information related to leases was as follows:

	March 31, 2026			December 31, 2025
Operating lease right-of-use assets	$	321		$	494

Current portion of operating lease liabilities, included in accrued liabilities	$	168		$	223
Operating lease liabilities, net of current portion		169			290
Total operating lease liabilities	$	337		$	513

Weighted average remaining lease term for operating leases (in years)		1.92			2.17
Weighted average discount rate for operating leases		6.80	%		6.76	%

The following represents maturities of operating lease liabilities as of March 31, 2026:

Years ending December 31,
2026 (Remainder)	$	139
2027		190
2028		31
2029		—
2030		—
Total lease payments		360
Less: Imputed interest		(23	)
Total	$	337

Operating Segment (Details - Textual)	3 Months Ended
Operating Segment (Details - Textual)	Mar. 31, 2026 Number
Operating Segment
Number of Operating Segments	1

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2026	May 15, 2026
Cover [Abstract]
Entity Registrant Name	CLEARONE INC
Entity Central Index Key	0000840715
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		2,675,412
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Mar. 31, 2026
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, $0.001
Trading Symbol	CLRO
Security Exchange Name	NASDAQ
Entity File Number	001-33660
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	7533 S CENTER VIEW CT #5311
Entity Address, City or Town	WEST JORDAN
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84084
Entity Tax Identification Number	87-0398877
City Area Code	(801)
Local Phone Number	975-7200
Document Quarterly Report	true
Document Transition Report	false

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Cash flows from operating activities:
Net loss	$ (487)	$ (2,834)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of right-of-use assets	173	78
Share-based compensation expense	0	23
Changes in operating assets and liabilities:
Inventories	20	0
Prepaid expenses and other assets	(10)	0
Accounts payable	34	187
Accrued liabilities	(234)	(18)
Operating lease liabilities	(176)	(80)
Net cash used in operating activities, continuing operations	(680)	(2,644)
Cash provided by (used in) operating activities, discontinued operations	(733)	1,212
Cash flows from investing activities:
Net cash provided by investing activities, continuing operations	0	0
Cash used in investing activities, discontinued operations	0	(18)
Cash flows from financing activities:
Proceeds from sale of stock	1,750	1,000
Purchases of outstanding warrants	(22)	0
Net cash provided by financing activities, continuing operations	1,728	1,000
Cash provided by financing activities, discontinued operations	0	7
Effect of exchange rate changes on cash and cash equivalents	(1)	(13)
Net increase (decrease) in cash and cash equivalents	314	(456)
Cash and cash equivalents at the beginning of the period	739	1,417
Cash and cash equivalents at the end of the period	1,053	961
The following is a summary of supplemental cash flow information:
Cash paid for income taxes	$ 1	$ 0

Leases - Rent Expense (Details) - USD ($) $ in Thousands	3 Months Ended
Leases - Rent Expense (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Rent expense
Rent expense, continuing operations	$ 0	$ 0
Rent expense, discontinued operations	110	112
Rent expense	$ 110	$ 112

Inventories (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Product business [Member]
Inventory [Line Items]
Disposal group, including discontinued operation, inventory	$ 0	$ 0

Share-based Compensation (Tables)

3 Months Ended

Mar. 31, 2026

Share-based Compensation

Schedule of stock option activity

	Number of shares		Weighted average exercise price
Options outstanding at beginning of year		19,716	$	35.33
Granted		—		—
Less:
Canceled or expired		14,382		12.58
Options outstanding at March 31, 2026		5,334		96.60
Options exercisable at end of March 31, 2026		5,334	$	96.60

Schedule of share-based compensation expense

	Three months ended March 31,
	2026		2025
Cost of goods sold	$	—	$	—
Sales and marketing		—		1
Research and product development		—		4
General and administrative		—		18
	$	—	$	23

Discontinued Operations and Assets Held for Sale - Revenue into Primary Product Groups and Major Regions (Details) - Product business [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Revenue [Line Items]
Revenue, discontinued operations	$ 0	$ 2,313
North and South America [Member]
Revenue [Line Items]
Revenue, discontinued operations	0	960
Asia Pacific (includes Middle East, India and Australia)
Revenue [Line Items]
Revenue, discontinued operations	0	1,188
Europe and Africa [Member]
Revenue [Line Items]
Revenue, discontinued operations	0	165
Audio conferencing [Member]
Revenue [Line Items]
Revenue, discontinued operations	0	953
Microphones [Member]
Revenue [Line Items]
Revenue, discontinued operations	0	1,118
Video products [Member]
Revenue [Line Items]
Revenue, discontinued operations	$ 0	$ 242

Leases - Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$ (176)	$ (92)
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$ 0	$ 0

Leases - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Leases
2025 (Remainder)	$ 139
2026	190
2027	31
2028	0
2029	0
Total lease payments	360
Less: Imputed interest	(23)
Total	$ 337	$ 513

Business Description, Basis of Presentation and Significant Accounting Policies

3 Months Ended

Mar. 31, 2026

Business Description, Basis of Presentation and Significant Accounting Policies

Business Description, Basis of Presentation and Significant Accounting Policies

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

Business Description:

ClearOne, Inc., together with its subsidiaries (collectively, “ClearOne” or the “Company”), was a global market competitor providing conferencing, collaboration, and AV streaming solutions supporting voice and visual communications. Following the October 24, 2025 disposition of certain intellectual property, product inventory, and non-exclusive rights to customer data to Biamp Systems, LLC, the Company no longer manufactures or sells products and maintains only limited continuing operations consisting of warranty and technical support for legacy products, collecting accounts receivable and recovering prepaid assets, public-company compliance, and evaluation of strategic alternatives. See discussion of going concern and discontinued operations below.

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

On October 24, 2025, the Company completed the sale of certain intellectual property, product inventory, and non-exclusive rights to customer data (the “Asset Sale”). The disposal represented a strategic shift that has had a major effect on the Company’s operations and financial results. Accordingly, the related operating results are presented as discontinued operations in accordance with ASC 205-20 for all periods presented. Prior-period amounts in the unaudited condensed consolidated statements of operations and cash flows have been recast to conform to this presentation. See Note 2 — Discontinued Operations and Assets Held for Sale for additional information.

These accompanying interim unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and are not audited. Certain information and footnote disclosures that are usually included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been either condensed or omitted in accordance with SEC rules and regulations. The accompanying condensed consolidated financial statements contain all adjustments, consisting of normal recurring accruals, necessary for a fair presentation of our financial position as of March 31, 2026 and December 31, 2025, the results of operations for the three months ended March 31, 2026 and 2025, and the cash flows for the three months ended March 31, 2026 and 2025. The results of operations for the three months ended March 31, 2026 and 2025 are not necessarily indicative of the results for a full-year period. These interim unaudited condensed consolidated financial statements should be read in conjunction with the financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2025 filed with the SEC.

On April 22, 2026 (subsequent to the balance sheet date), the Company completed its reincorporation from Delaware to Nevada by conversion pursuant to the Plan of Conversion approved by stockholders on March 12, 2026. The Company is now a Nevada corporation, and all references to the Company’s governing law and stockholder rights in these financial statements should be read in light of Nevada law. See Note 15 — Subsequent Events for additional information.

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

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.

As of March 31, 2026, restricted cash totaled $297 and consisted entirely of remaining proceeds from the $3,000 convertible note issued to First Finance Ltd. on June 20, 2025 (compared to $0 as of March 31, 2025). These funds are subject to enforceable contractual restrictions under Schedule 8.5 of the related Note Purchase Agreement, which requires disbursement only upon achievement of specified milestones for uses such as advisory fees, warrant holder payments, legal and audit expenses, staff costs, foreign subsidiary shutdown costs, and severance/PTO payments. The funds are held in a segregated account and are released only upon meeting these milestones. During the three months ended March 31, 2026, $222 was disbursed in accordance with the agreement, resulting in the ending restricted cash balance of $297. The Company expects the remaining restricted cash to be fully disbursed by December 2026 as milestones are achieved.

In contrast, the proceeds received from the March 2, 2026 Securities Purchase Agreement with First Finance Ltd. (totaling $1,750) are not subject to the same contractual disbursement restrictions. Following stockholder approval of the Company’s reincorporation on March 12, 2026, these proceeds became available for general corporate purposes and are therefore classified within Cash and cash equivalents on the balance sheet. Restricted cash is presented as a current asset on the balance sheet and is included in the total cash, cash equivalents, and restricted cash amounts presented in the statement of cash flows. Changes in restricted cash are not reported as separate cash flow activities but are disclosed in this note.

Product warranties

The Company provides assurance-type warranties on previously sold products and records a liability for the estimated cost to repair or replace products under warranty at the time of sale in accordance with ASC 460. The liability is based on historical claim experience, the nature of the underlying products, current information on repair costs and expected failure rates. The Company reviews warranty estimates each period and records adjustments to the liability when facts and circumstances indicate changes in expected claims or costs.

Significant Accounting Policies:

The significant accounting policies were described in Note 1 to the audited consolidated financial statements included in the Company’s annual report on Form 10-K for the year ended December 31, 2025. There have been no changes to these policies during the quarter ended March 31, 2026 that are of significance or potential significance to the Company, other than presentation of discontinued operations as described above and in Note 2.

Recent accounting pronouncements:

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 in the process of evaluating the impact of ASU 2024-03 on its consolidated financial statements. We expect adoption to necessitate modifications to our financial reporting processes and systems to capture and disclose the required disaggregated expense information in the footnotes. Management anticipates that this will enhance the granularity of expense disclosures but does not expect a material effect on our reported financial position or results of operations. We are reviewing our current expense classification practices and data collection capabilities to ensure compliance with the new requirements upon adoption.

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

Inventories - Inventories, Net of Reserves (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Current:
Finished goods	$ 333	$ 353