Post-effective amendment to a registration statement that is not immediately effective upon filing

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

v3.23.1
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)
3 Months Ended 12 Months Ended
Mar. 31, 2023
Dec. 31, 2022
Payables and Accruals [Abstract]    
Schedule of other accrued expenses
               
    March 31,
2023
    December 31,
2022
 
Payroll and related benefits and taxes   $ 8,051     $ 8,312  
Fair value of embedded derivatives related to Convertible Debt     4,489       5,353  
Royalties     3,732       3,610  
Loan success fee related to Convertible Debt     2,858       2,858  
Agent and sales commissions     955       1,224  
Right-of-use lease liability, current portion     2,379       2,923  
Tax liabilities     1,089       1,301  
Product warranty liabilities     1,278       1,478  
Product marketing     70       376  
Manufacturing subcontractor costs     1,376       1,787  
Legal and professional services     2,530       1,282  
Other     1,594       1,739  
Total accrued expenses and other current liabilities   $ 30,401     $ 32,243  
               
    December 31,  
    2022     2021  
Payroll and related benefits and taxes   $ 8,312     $ 7,258  
Fair value of embedded derivatives related to Convertible Debt     5,353       -  
Royalties     3,610       2,870  
Loan success fee related to Convertible Debt     2,858       -  
Agent and sales commissions     1,224       2,833  
Right-of-use lease liability, current portion     2,923       2,599  
Tax liabilities     1,301       1,611  
Product warranty liabilities     1,478       1,285  
Product marketing     376       752  
Manufacturing subcontractor costs     1,787       2,165  
Legal and professional services     1,282       2,275  
Other     1,739       3,319  
Total accrued expenses and other current liabilities   $ 32,243     $ 26,967  
Schedule of product warranty liabilities  
  December 31,  
    2022     2021  
Balance, beginning of period   $ 1,285     $ 1,019  
Accruals     1,600       957  
Settlements     (1,407 )     (691 )
Balance, end of period   $ 1,478     $ 1,285