Income Taxes (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2025

Dec. 31, 2024

Schedule of Loss Before Provision For Income Taxes

Loss before provision for income taxes, includes the components for the years ended December 31, 2024 and 2023, as follows (in thousands):


	2024			2023
Domestic		(35,548	)	$	(45,548	)
Foreign		(4,086	)		(4,754	)

Loss before provision for income taxes		(39,634	)	$	(50,302	)

Schedule of Components of The Deferred Tax Assets And Liabilities

The components of the deferred tax assets and liabilities at December 31, 2024 and 2023, are as follows (in thousands):


	2024			2023
Deferred tax assets:
Net operating loss carryforwards	$	37,760		$	31,513
Depreciable assets		223			276
Intangible assets		843			559
Research and development capitalization		17,883			14,841
Inventory allowance		3,675			4,926
Accrued liabilities and other		1,787			1,459
Uniform capitalization		304			959
Sales return allowance		204			284
Warrants		1,019			606

Total deferred tax assets		63,698			55,423
Less: valuation allowance		(63,698	)		(55,423	)

Net deferred tax assets		—			—

Schedule of Provision for Income Taxes and Effective Tax Rates

The following table presents the provision for income taxes and the effective tax rates for the three and nine months ended September 30, 2025 and 2024 (in thousands):


	Three months ended September 30,						Nine months Ended September 30,
	2025			2024			2025			2024
Loss before income taxes	$	(8,999	)	$	(9,425	)	$	(25,761	)	$	(29,445	)
Income tax expense		(3	)		(13	)		(21	)		(25	)
Effective tax rate		0.0	%		0.1	%		0.1	%		0.1	%

For the years ended December 31, 2024 and 2023, the income tax provision related to continuing operations differs from the amounts computed by applying the statutory income tax rate of 21% to

pre-tax

loss as follows (in thousands):


	2024			2023
U.S. Federal benefit	$	(8,323	)	$	(10,563	)
Permanent items		90			156
Foreign tax differential		126			(108	)
Other		(139	)		(4	)
Change in valuation allowance		8,274			10,549

Total	$	28		$	30