Quarterly report pursuant to Section 13 or 15(d)

Supplemental Financial Statement Information (Tables)

v3.23.4
Supplemental Financial Statement Information (Tables)
 9 Months Ended
Sep. 30, 2023
Property, Plant and Equipment [Abstract]  
Schedule of Other Assets
The following table summarizes the composition of other current assets as of the dates indicated:
(in thousands) September 30, 2023 December 31, 2022
Other current assets:
Employee retention credit (ERC) receivable $ —  $ 4,854 
VAT refund receivable (Note 2) 1,878  143 
Prepaid expenses 2,757  1,293 
Indemnification receivable, net 7  736 
Customs bonds 1,200  1,378 
Other 1,310  2,716 
$ 7,152  $ 11,120 
Schedule of Accrued Expenses and Other Current Liabilities
The following table summarizes the composition of accrued expenses and other current liabilities as of the dates indicated:
(in thousands) September 30, 2023 December 31, 2022
Accrued expenses and other current liabilities:
VAT payable (including amounts related to VAT matter described in Note 2) $ 3,663  $ 2,809 
Contingent consideration 1,500  2,738 
Accrued employee compensation 2,323  3,812 
Amended Eyce APA —  430 
Accrued professional fees 320  818 
Refund liability (including accounts receivable credit balances) 113  329 
Accrued construction in progress (ERP) —  170 
Sales tax payable 672  578 
Other 805  198 
$ 9,396  $ 11,882 
Schedule of Changes in Customer Deposits Liability Balance Changes in our customer deposits liability balance during the nine months ended September 30, 2023 were as follows:
(in thousands) Customer Deposits
Balance as of December 31, 2022 $ 3,983 
Increases due to deposits received, net of other adjustments 4,135 
Revenue recognized (5,708)
Balance as of September 30, 2023 $ 2,410 
Schedule of Accumulated Other Comprehensive Income (Loss)
The components of accumulated other comprehensive income (loss) for the periods presented were as follows:
(in thousands) Foreign Currency Translation Unrealized Gain or (Loss) on Derivative Instrument Total
Balance at December 31, 2022 $ 55  $ —  $ 55 
Other comprehensive income (loss) 183  —  183 
Less: Other comprehensive (income) loss attributable to non-controlling interest —  —  — 
Balance at September 30, 2023 $ 238  $ —  $ 238 
(in thousands) Foreign Currency Translation Unrealized Gain or (Loss) on Derivative Instrument Total
Balance at December 31, 2021 $ 282  $ 42  $ 324 
Other comprehensive income (loss) (212) 358  146 
Less: Reclassification adjustment for (gain) loss included in net loss (Note 4) —  (332) (332)
Less: Other comprehensive (income) loss attributable to non-controlling interest (17) (68) (85)
Balance at September 30, 2022 $ 53  $ —  $ 53