Quarterly report pursuant to Section 13 or 15(d)

FAIR VALUE MEASUREMENTS (Details)

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FAIR VALUE MEASUREMENTS (Details) - USD ($)
$ in Thousands
Sep. 30, 2022
Dec. 31, 2021
Sep. 30, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Cash and Cash Equivalents, at Carrying Value $ 27,265 $ 62,937  
Restricted Cash 43 185 $ 186
Cash and investment in severance benefit accounts 3,146 3,687  
Subordinated term loan [1] 40,607 37,991  
Subordinated Debt [1] 10,981 10,577  
Senior Term Loans [1] 40,791 41,063  
Convertible Debt 43,258 41,343  
PublicWarrants 2,070 8,510  
Warrant [2] 240 1,317  
Fair Value, Inputs, Level 1 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Cash and Cash Equivalents, at Carrying Value 27,265 62,937  
Restricted Cash 43 185  
Cash and investment in severance benefit accounts 3,146 3,687  
PublicWarrants 2,070 8,510  
Fair Value, Inputs, Level 2 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Subordinated term loan [1] 23,743 28,376  
Subordinated Debt [1] 6,820 7,674  
Senior Term Loans [1] 36,410 43,276  
Convertible Debt 43,046 44,494  
Fair Value, Inputs, Level 3 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Warrant [2] $ 240 $ 1,317  
[1] As of September 30, 2022 and December 31, 2021, the fair value of the subordinated term loan, subordinated debt and senior term loan considered the senior status of the senior term loan under the Fortress Credit Agreement, followed by the junior status of the subordinated term loan and subordinated debt. The implied yields of the subordinated term loan, subordinated debt and senior term loan were 27.52%, 28.98% and 23.30%, respectively, as of September 30, 2022 and 17.16%, 16.83% and 13.8%, respectively, as of December 31, 2021.
[2] As of September 30, 2022 and December 31, 2021, the fair value of warrants outstanding that are classified as liabilities are included in other long-term liabilities in the Company’s condensed consolidated balance sheets. The key inputs to the valuation models that were utilized to estimate the fair value of the Post-Combination Warrants and Private Placement Warrants as of September 30, 2022 were as follows: