0001437749-24-035017 | 10-Q | XBRL Viewer

18.

RELATED PARTIES

From November 2016 to December 2023, the Company employed a sibling of Mr. Dussan, a director and the Company’s former Chief Technology Officer, who held the position of Director, Human Resources. For the nine months ended September 30, 2023, Mr. Dussan’s sibling received total cash compensation of $113 and was granted 2,000 RSUs. In addition, he participated in all other benefits that the Company generally offers to all of its employees. There were no related party transactions for the nine months ended September 30, 2024.

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Note 8 - Convertible Notes (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	May 10, 2024	Sep. 15, 2022	Sep. 14, 2022
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]	Secured Overnight Financing Rate (SOFR) [Member]
An Investor [Member]
Proceeds From Issuance of Common Stock and Debt	$ 1,000
Security Purchase Agreement [Member] \| An Investor [Member]
Stock Issued During Period, Shares, New Issues (in shares)	330,823
Convertible Note 2022 One [Member]
Debt Instrument, Face Amount			$ 10,500
Proceeds from Issuance of Debt			10,000
Convertible Note 2022 Two [Member]
Debt Instrument, Face Amount			10,500
Proceeds from Issuance of Debt			10,000
Convertible Note 2022 [Member]
Proceeds from Issuance of Debt			$ 20,000
Senior Unsecured Convertible Note 2022 [Member]
Debt Instrument, Face Amount		$ 10,500
Proceeds from Issuance of Debt		$ 9,850
Debt Instrument, Interest Rate, Stated Percentage		5.00%
Debt Instrument, Discount on Issuance, Percentage		4.76%
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 2.5
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		95.00%
Debt Instrument, Monthly Redemption Premium, Percentage		5.00%
Senior Unsecured Convertible Note 2022 [Member] \| Acceleration Date [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 9
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		95.00%
Debt Instrument, Convertible, Acceleration Payment Monthly Limit		$ 2,800
Convertible Note 2024 [Member] \| An Investor [Member]
Debt Instrument, Face Amount	$ 146
Debt Instrument, Term (Year)	5 years
Debt Instrument, Basis Spread on Variable Rate	1.00%

Note 13 - Stock-based Compensation - Allocation of Share-based Compensation Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Payment Arrangement, Expense	$ 2,248	$ 4,084	$ 7,002	$ 14,707
Cost of Sales [Member]
Share-Based Payment Arrangement, Expense	0	32	0	127
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expense	926	1,720	2,634	5,528
Selling and Marketing Expense [Member]
Share-Based Payment Arrangement, Expense	37	653	222	2,695
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expense	$ 1,285	$ 1,679	$ 4,146	$ 6,357

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (26,912)	$ (59,344)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	80	998
(Gain) loss on sale of property and equipment, net	(12)	53
Noncash lease expense relating to operating lease right-of-use assets	905	1,058
Gain on termination of operating lease, net	(680)	0
Common stock purchase agreement costs	1,136	0
Impairment of right-of-use assets	0	47
Inventory write-downs, net of scrapped inventory	167	3,666
Change in fair value of convertible note and warrant liabilities	4	914
Realized loss on instrument-specific credit risk	0	46
Stock-based compensation	7,002	14,707
Amortization of premiums and accretion of discounts on marketable securities, net of change in accrued interest	(491)	33
Expected credit losses, net of write-off	35	0
Changes in operating assets and liabilities:
Accounts receivable, net	20	379
Inventories, current and noncurrent, net	157	(2,681)
Prepaid and other current assets	1,035	1,672
Other noncurrent assets	123	133
Accounts payable	275	1,494
Accrued expenses and other current liabilities	(3,411)	(2,571)
Operating lease liabilities	(936)	(1,143)
Contract liabilities	35	(969)
Other noncurrent liabilities	(346)	0
Net cash used in operating activities	(21,814)	(41,508)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(420)	(1,421)
Proceeds from sale of property and equipment	45	243
Purchases of marketable securities	(24,241)	(8,736)
Proceeds from redemptions and maturities of marketable securities	27,756	76,350
Net cash provided by investing activities	3,140	66,436
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of stock options	134	450
Proceeds from the issuance of convertible note	146	0
Payments for convertible note redemptions	0	(6,235)
Taxes paid related to the net share settlement of equity awards	(113)	(1,312)
Proceeds from issuance of common stock under Common Stock Purchase Agreements	5,863	136
Stock issuance costs related to Common Stock Purchase Agreements	(613)	0
Proceeds from issuance of common stock through the Employee Stock Purchase Plan	26	118
Net cash provided by (used in) financing activities	5,443	(6,843)
NET (DECREASE) INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(13,231)	18,085
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—Beginning of period	19,082	21,214
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—End of period	5,851	39,299
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes, net of refund	(2)	16
Cash paid for interest	0	115
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING AND FINANCING ACTIVITIES:
Purchases of property and equipment included in accounts payable and accrued liabilities	42	23
Conversion of convertible notes and accrued interest into Class A common stock	0	3,338
Operating lease liabilities extinguished upon termination of lease	16,325	0
Operating lease right-of-use asset derecognized upon termination of lease	10,371	0
Operating lease right-of-use assets obtained in exchange for lease obligations	753	0
Stock issuance costs included in accounts payable and accrued liabilities	657	3
Stock issuance costs through issuance of common stock	282	0
Taxes related to net share settlement of equity awards included in accrued liabilities	$ 0	$ 1

Note 15 - Restructuring

9 Months Ended

Sep. 30, 2024

Restructuring and Related Activities Disclosure [Text Block]

15.

Restructuring

In 2023, the Company implemented a revised strategic plan, which focused on key products and critical customer engagements in the Automotive market, and aligned the Company's operations with evolving business needs by focusing on a transition from research and development to the commercialization of the Company's automotive products, while winding down the existing industrial product and reducing fixed operating costs. In August 2024, the Company further reduced fixed operating costs and terminated its headquarters lease. See discussion in Footnote 6, Leases.

The Company recorded restructuring benefits, net, of ($680) and ($557) in the three and nine months ended September 30, 2024, respectively, and restructuring charges of $172 and $1,470 in the three and nine months ended September 30, 2023, respectively, primarily relating to the net gain on termination of operating lease, one-time employee termination benefits and losses on purchase commitments. Restructuring-related liabilities are included in accrued expenses and other current liabilities in the condensed consolidated balance sheets.

Restructuring charges are summarized as follows as of September 30, 2024 (in thousands):

	*One-time employee termination benefits*			*Losses on purchase commitments*			*Lease Termination Liability*			*Other*			*Total*
Balance as of December 31, 2023	$	402		$	233		$	—		$	56		$	691
Charges		18			105			5,274			—			5,397
Cash payments		(420	)		(36	)		(2,150	)		(51	)		(2,657	)
Balance as of September 30, 2024	$	—		$	302		$	3,124		$	5		$	3,431

Restructuring charges (benefits) are included in the condensed consolidated statements of operations and comprehensive loss during the three and nine months ended September 30, 2024 and 2023 as follows (in thousands):

	*Three months ended September 30,*					*Nine months ended September 30,*
	*2024*			*2023*		*2024*			*2023*
Cost of revenue	$	—		$	—	$	105		$	50
Research and development		—			—		—			503
Sales and marketing		—			100		18			658
General and administrative		(680	)		72		(680	)		259
Total restructuring charges (benefits)	$	(680	)	$	172	$	(557	)	$	1,470

Note 9 - Interest Expense and Other - Schedule of Interest Expense and Other Nonoperating Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Common stock purchase agreements costs	$ 1,136	$ 0	$ 1,136	$ 0
Amortization of premiums (accretion of discounts) on marketable securities, net	(149)	(1)	(590)	(230)
Expected credit losses	1	0	35	0
Loss on disposal of assets	0	105	0	105
Impairment of right-of-use assets	0	0	0	47
Realized loss on instrument-specific credit risk	0	46	0	46
Other	114	24	148	41
Interest expense and other	$ 1,102	$ 174	$ 729	$ 9

Note 11 - Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	*Unrealized gains (losses) on available-for-sale securities*
Balance at December 31, 2023	$	10
Other comprehensive loss, net of tax		(14	)
Balance at March 31, 2024	$	(4	)
Other comprehensive loss, net of tax		(4	)
Balance at June 30, 2024	$	(8	)
Other comprehensive income, net of tax		35
Balance at September 30, 2024	$	27

	*Unrealized gains (losses) on available-for-sale securities*			*Change in fair value due to instrument-specific credit risk*			*Total*
Balance at December 31, 2022	$	(1,254	)	$	(25	)	$	(1,279	)
Other comprehensive income (loss), net of tax		490			(21	)		469
Balance at March 31, 2023	$	(764	)	$	(46	)	$	(810	)
Other comprehensive income, net of tax		420			—			420
Balance at June 30, 2023	$	(344	)	$	(46	)	$	(390	)
Other comprehensive loss before reclassifications, net of tax		345			—			345
Amounts reclassified from accumulated other comprehensive loss, net of tax		—			46			46
Other comprehensive income		345			46			391
Balance at September 30, 2023	$	1		$	—		$	1

Note 18 - Related Parties (Details Textual) - Restricted Stock Units (RSUs) [Member] - Mr. Dussan's Sibling [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($) shares
Payments to Employees \| $	$ 113
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) \| shares	2,000

Note 15 - Restructuring (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Restructuring Charges	$ (680)	$ 172	$ (557)	$ 1,470

Note 12 - Net Loss Per Share

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Text Block]

12.

NET LOSS PER SHARE

The following table sets forth the basic and diluted net loss per share attributable to common stockholders for the periods presented (in thousands, except share amounts and per share data):

	*Three months ended September 30,*						*Nine months ended September 30,*
	*2024*			*2023*			*2024*			*2023*
Numerator:
Net loss attributable to common stockholders	$	(8,706	)	$	(17,048	)	$	(26,912	)	$	(59,344	)
Denominator:
Weighted average common shares outstanding - Basic		8,629,683			6,137,251			6,892,910			5,739,425
Weighted average common shares outstanding - Diluted		8,629,683			6,137,251			6,892,910			5,739,425

Net loss per share attributable to common stockholders - Basic and Diluted	$	(1.01	)	$	(2.78	)	$	(3.90	)	$	(10.34	)

Due to net losses for the nine months ended September 30, 2024 and 2023, basic and diluted net loss per share were the same, as the effect of all potentially dilutive securities would have been anti-dilutive. The following table sets forth the anti-dilutive common share equivalents for the periods listed:

	*Nine months ended September 30,*
	*2024*		*2023*
Common stock options issued and outstanding		143,683		313,177
Unvested restricted stock units		540,996		787,265
Warrants		319,443		319,443
Common Stock Purchase Agreement		27,045,121		971,180
Conversion of convertible notes		131,196		—
ESPP		71,565		43,406
Total		28,252,004		2,434,471

Note 2 - Fair Value Measurements - Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 5,851	$ 16,932
Fair Value, Recurring [Member]
Unrealized Gain (Loss), before Tax	27	10
Total financial assets	21,331	35,958
Assets, Fair Value Disclosure	21,358	35,968
Total financial liabilities	30	26
Fair Value, Recurring [Member] \| Cash and Cash Equivalents [Member]
Assets, Fair Value Disclosure	4,774	16,377
Fair Value, Recurring [Member] \| Debt Securities Available for Sale [Member]
Assets, Fair Value Disclosure	16,584	19,591
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Money Market Funds [Member]
Cash and cash equivalents	4,774	16,377
Money market funds, fair value	4,774	16,377
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Money Market Funds [Member] \| Cash and Cash Equivalents [Member]
Money market funds, fair value	4,774	16,377
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Private Placement Warrants [Member]
Private placement warrant liability	0	0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Corporate Bond Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	10,469	2,880
Unrealized Gain (Loss), before Tax	20	1
Debt Securities, Available-for-Sale	10,489	2,881
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Corporate Bond Securities [Member] \| Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	10,489	2,881
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Commercial Paper [Member]
Debt Securities, Available-for-Sale, Amortized Cost	3,697	8,809
Unrealized Gain (Loss), before Tax	3	5
Debt Securities, Available-for-Sale	3,700	8,814
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Commercial Paper [Member] \| Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	3,700	8,814
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| US Government Debt Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	2,391	7,892
Unrealized Gain (Loss), before Tax	4	4
Debt Securities, Available-for-Sale	2,395	7,896
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| US Government Debt Securities [Member] \| Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	2,395	7,896
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Derivative Financial Instruments, Liabilities [Member]
Derivative warrant liability	$ 30	$ 26

Note 15 - Restructuring - Summary of Restructuring and Related Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Balance			$ 691
Charges			5,397
Cash payments			(2,657)
Balance	$ 3,431		3,431
Restructuring Charges	(680)	$ 172	(557)	$ 1,470
Cost of Sales [Member]
Restructuring Charges	0	0	105	50
Research and Development Expense [Member]
Restructuring Charges	0	0	0	503
Selling and Marketing Expense [Member]
Restructuring Charges	0	100	18	658
General and Administrative Expense [Member]
Restructuring Charges	(680)	$ 72	(680)	$ 259
One-time Termination Benefits [Member]
Balance			402
Charges			18
Cash payments			(420)
Balance	0		0
Loss on Long-Term Purchase Commitment [Member]
Balance			233
Charges			105
Cash payments			(36)
Balance	302		302
Lease Termination Liability [Member]
Balance			0
Charges			5,274
Cash payments			(2,150)
Balance	3,124		3,124
Other Restructuring [Member]
Balance			56
Charges			0
Cash payments			(51)
Balance	$ 5		$ 5

Note 8 - Convertible Notes

9 Months Ended

Sep. 30, 2024

Debt Disclosure [Text Block]

8.	CONVERTIBLE NOTES

2022 Convertible Note

On September 14, 2022, the Company entered into a Securities Purchase Agreement with an investor allowing for the sale and issue of up to two convertible notes, each with a principal balance of $10,500 and gross cash proceeds of $10,000, for a total of $20,000 in proceeds between the two issuances (each, a “Note Closing”). The first Note Closing (“First Closing”) occurred on September 15, 2022, and the Company entered into a Senior Unsecured Convertible Note with the investor pursuant to which the Company issued to the investor one convertible note (“2022 Note”) with a principal balance of $10,500 for net cash proceeds of $9,850. As part of the First Closing, the Company also issued warrants to the investor. The second Note Closing (“Second Closing”) could have occurred up to March 15, 2024, upon which the Company’s right to effect a Second Closing automatically terminated. As of March 15, 2024, the Company did not effect a Second Closing.

The 2022 Note bore interest at an annual rate of 5.0%, in addition to an original issue discount of 4.76%, and had an initial maturity date of March 15, 2024.

Beginning December 14, 2022, and the first trading day of each subsequent month (each a “Monthly Redemption Date” or an “Installment Date”), the Company was required to redeem the Monthly Redemption Amount until the 2022 Note was fully redeemed. The Monthly Redemption Amount, in most instances, was 1/15th of the original principal amount, plus any amount accelerated pursuant to the 2022 Note, accrued but unpaid interest, and late fees, if any. The principal and interest could be settled in cash or, so long as certain equity conditions were met and at the option of the Company, shares of common stock, which was payable together with the Monthly Redemption Amount.

If the Company elected to settle the Monthly Redemption Amount in shares of common stock, the number of shares to be settled was based on an Installment Conversion Price equal to the lower of (i) $2.50 or (ii) 95% of the lowest daily volume weighted average price of the common stock during the five trading days immediately preceding the applicable Monthly Redemption Date. If the Company elected to settle the Monthly Redemption Amount in cash, the Monthly Redemption Amount would have included a 5% premium.

The investor was permitted to accelerate up to four Monthly Redemption Amounts in any calendar month (each, an “Acceleration”, and each such amount, an “Acceleration Amount”, and the Conversion Date of any such Acceleration, each an “Acceleration Date”) at the Acceleration Conversion Price, subject to a $2,800 limit per month. The Acceleration Conversion Price was the lower of (i) the Installment Conversion Price for such current Installment Date or (ii) the greater of $9.00 and 95% of the lowest daily volume weighted average price of the common stock during the five trading days immediately preceding the Acceleration Date.

If either the relevant Installment Conversion Price or Acceleration Conversion Price, as applicable, was less than $9.00 per share, then a Conversion Floor Price Condition existed and the Company must deliver to the investor the Conversion Installment Floor Amount in cash, in addition to the required number of shares, which were valued at $9.00 regardless of the actual trading price of the Company’s shares. The Conversion Installment Floor Amount was an amount in cash equal to the product obtained by multiplying (A) the higher of (i) the highest price that the common stock traded at on the Trading Day immediately preceding the relevant Share Delivery Date and (ii) the applicable Installment Conversion Price or Acceleration Conversion Price and (B) the difference obtained by subtracting (i) the number of shares of common stock delivered to the investor on the applicable Share Delivery Date with respect to such Conversion from (ii) the quotient obtained by dividing (x) the applicable Installment or Acceleration amount subject to such Conversion, by (y) the applicable Installment Conversion Price. Interest payments were also trued-up in cash when the value of the Company’s shares was below $9.00 per share.

The Company elected to apply the fair value option to the measurement of the 2022 Note. As a result of adopting the fair value option, no embedded derivatives were bifurcated from the 2022 Note. The Company classified the 2022 Note as a liability at fair value and remeasured the 2022 Note to fair value at each reporting period. The fair value measurement included the assumption of accrued interest and expense and thus a separate amount was not reflected on the condensed consolidated statement of operations.

The 2022 Note was fully settled through Monthly Redemptions and Accelerations in 2023. As part of the debt extinguishment, the Company reclassified the accumulated change in fair value due to instrument-specific credit risk out of accumulated other comprehensive loss on the condensed consolidated balance sheet and into interest expense and other on the condensed consolidated statement of operations and comprehensive loss.

2024 Promissory Note

On May 10, 2024, the Company entered into a Securities Purchase Agreement with an investor for the sale and issuance of 330,823 shares of common stock and a 5-year promissory note with a principal balance of $146 ( “May 2024 Note”) for total gross cash proceeds of $1,000. The May 2024 Note bears interest at an annual rate equal to the Secured Overnight Financing Rate plus 1.0%, which is compounded quarterly in arrears, and has a maturity date of June 4, 2029. At maturity, the principal balance and accrued, unpaid and uncapitalized interest can be settled in cash, shares of common stock based on the closing price of the common stock as of the immediately preceding trading day, or any combination of the foregoing at the option of the investor.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
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Note 7 - Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Aug. 31, 2024	Dec. 31, 2023
Lease termination liability	$ 3,124	$ 5,274	$ 0
Accrued bonuses	1,806		2,053
Accrued payroll	371		540
Operating lease liabilities	228		2,415
Accrued severance	0		402
Accrued payroll taxes	117		317
Warranty reserve	96		102
Income tax payable	75		75
Accrued other	1,143		681
Total accrued expenses and other current liabilities	$ 6,960		$ 6,585

Note 5 - Prepaid and Other Current Assets (Tables)

9 Months Ended

Sep. 30, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]

	*September 30, 2024*		*December 31, 2023*
	(unaudited)
Prepaid expenses	$	1,414	$	2,386
Advances to suppliers		—		79
Other		68		52
Total prepaid and other current assets	$	1,482	$	2,517

The Company’s advances to suppliers as of September 30, 2024 and December 31, 2023 were written down by $1,433 and $1,385, respectively, associated with the winding down of its existing industrial product as part of its revised strategic plan. See Note 15, Restructuring, for further details.

Note 2 - Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	*Fair Value Measured as of September 30, 2024 Using:*
	*Adjusted Cost*		*Unrealized Gains*		*Fair Value*		*Cash and Cash Equivalent*		*Marketable Securities*
Assets
Level 1
Money market funds	$	4,774	$	—	$	4,774	$	4,774	$	—
Level 2
Corporate bonds		10,469		20		10,489		—		10,489
Commercial paper		3,697		3		3,700		—		3,700
U.S. Government securities		2,391		4		2,395		—		2,395
Total financial assets	$	21,331	$	27	$	21,358	$	4,774	$	16,584
Liabilities
Level 2
Private placement warrant liability	$	—	$	—	$	—	$	—	$	—
Level 3
Derivative warrant liability		—		—		30		—		—
Total financial liabilities	$	—	$	—	$	30	$	—	$	—

	*Fair Value Measured as of December 31, 2023 Using:*
	*Adjusted Cost*		*Unrealized Gains*		*Fair Value*		*Cash and Cash Equivalent*		*Marketable Securities*
Assets
Level 1
Money market funds	$	16,377	$	—	$	16,377	$	16,377	$	—
Level 2
Corporate bonds		2,880		1		2,881		—		2,881
Commercial paper		8,809		5		8,814		—		8,814
U.S. Government securities		7,892		4		7,896		—		7,896
Total financial assets	$	35,958	$	10	$	35,968	$	16,377	$	19,591
Liabilities
Level 2
Private placement warrant liability	$	—	$	—	$	—	$	—	$	—
Level 3
Derivative warrant liability		—		—		26		—		—
Total financial liabilities	$	—	$	—	$	26	$	—	$	—

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

	*Derivative Warrant Liability*
Balance at December 31, 2023	$	26
Additions		—
Change in fair value included in other income (expense), net		4
Balance at September 30, 2024	$	30

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

	*September 30, 2024*
Expected term (years)		2.0
Expected volatility		227.7	%
Risk-free interest rate		3.7	%
Dividend yield		—	%
Exercise price	$	105.00

Note 3 - Cash, Cash Equivalents, and Restricted Cash

9 Months Ended

Sep. 30, 2024

Cash and Cash Equivalents Disclosure [Text Block]

3.	CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

Cash, cash equivalents, and restricted cash as of September 30, 2024 and December 31, 2023 were as follows (in thousands):

	*September 30, 2024*		*December 31, 2023*
	(unaudited)
Cash and cash equivalents	$	5,851	$	16,932
Restricted cash		—		2,150
Total cash, cash equivalents, and restricted cash	$	5,851	$	19,082

Restricted cash of $2,150 as of December 31, 2023 consisted of funds that were contractually restricted as to usage or withdrawal due to a contractual agreement. The Company had a letter of credit in the amount of $2,150 with Citibank N.A. as security for the payment of rent on its headquarters. In August 2024, the landlord drew down on the letter of credit and the restricted cash was used to offset the letter of credit draw (see further discussion in Note 6, Leases).

Note 3 - Cash, Cash Equivalents, and Restricted Cash (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2024	Jul. 31, 2024	Dec. 31, 2023
Restricted Cash and Cash Equivalents	$ 0		$ 2,150
Citibank N.A. [Member] \| Letter of Credit [Member] \| Collateral Pledged [Member]
Long-Term Debt		$ 2,150

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Note 14 - Revenue (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer, Excluding Assessed Tax	$ 104	$ 188	$ 156	$ 1,395
Contract with Customer, Liability	35	18	35	18	$ 0	$ 987
Product [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	65	56	91	426
Technology Service [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 39	$ 132	$ 65	$ 969

Amount, excluding 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.

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Note 12 - Net Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*Three months ended September 30,*						*Nine months ended September 30,*
	*2024*			*2023*			*2024*			*2023*
Numerator:
Net loss attributable to common stockholders	$	(8,706	)	$	(17,048	)	$	(26,912	)	$	(59,344	)
Denominator:
Weighted average common shares outstanding - Basic		8,629,683			6,137,251			6,892,910			5,739,425
Weighted average common shares outstanding - Diluted		8,629,683			6,137,251			6,892,910			5,739,425

Net loss per share attributable to common stockholders - Basic and Diluted	$	(1.01	)	$	(2.78	)	$	(3.90	)	$	(10.34	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	*Nine months ended September 30,*
	*2024*		*2023*
Common stock options issued and outstanding		143,683		313,177
Unvested restricted stock units		540,996		787,265
Warrants		319,443		319,443
Common Stock Purchase Agreement		27,045,121		971,180
Conversion of convertible notes		131,196		—
ESPP		71,565		43,406
Total		28,252,004		2,434,471

Note 2 - Fair Value Measurements - Summary of Changes in Fair Value of Level 3 Financial Instruments (Details) - Warrant Liability [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Balance	$ 26
Additions	0
Change in fair value included in other income (expense), net	4
Balance	$ 30

Note 3 - Cash, Cash Equivalents, and Restricted Cash (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Cash and Cash Equivalents [Table Text Block]

	*September 30, 2024*		*December 31, 2023*
	(unaudited)
Cash and cash equivalents	$	5,851	$	16,932
Restricted cash		—		2,150
Total cash, cash equivalents, and restricted cash	$	5,851	$	19,082

Note 6 - Leases

9 Months Ended

Sep. 30, 2024

Lessee, Operating Leases [Text Block]

6.	LEASES

The Company leases office facilities in Northern California under non-cancelable operating leases. In July 2024, the Company entered into two new long-term leases, one of which the Company uses as its headquarters.

In August 2024, one of the Company's existing leases, originally set to expire on November 30, 2026, was terminated early. In conjunction with the early termination, the Company recorded a net gain of $680 on termination of the operating lease. The net gain included a gain of $5,954, comprised of a $16,325 net liability reduction, partially offset by a $10,371 decrease in its remaining right of use asset. Additionally, in accordance with terms in the lease agreement and based on certain assumptions, the Company recorded a lease termination loss of $5,274, representing estimated unpaid rent for the remaining term. The net gain was recorded in general and administrative expenses in the condensed consolidated statement of operations and comprehensive loss. The lease termination liability was reduced by the draw-down of the $2,150 letter of credit by the landlord in August 2024; the remaining lease termination liability of $3,124 is recorded in accrued expenses and other current liabilities in the condensed consolidated balance sheets. See Note 15, Restructuring, and Note 17, Commitments and Contingencies, for further discussion.

The components of operating lease expenses, excluding the gain on lease termination, net, of $680, for the three and nine months ended September 30, 2024 and 2023 were as follows (in thousands):

	*Three months ended September 30,*				*Nine months ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Operating lease cost	$	264	$	593	$	1,435	$	1,797
Variable lease cost		32		89		201		248
Total operating lease cost	$	296	$	682	$	1,636	$	2,045

Maturities of lease liabilities are as follows (in thousands):

	*Operating leases*
Years ending - December 31:	*(unaudited)*
2024 (remaining three months)	$	31
2025		275
2026		283
2027		258
Total lease payments		847
Less amount to discount to present value		(82	)
Present value of lease liabilities	$	765

Note 6 - Leases (Tables)

9 Months Ended

Sep. 30, 2024

Lease, Cost [Table Text Block]

	*Three months ended September 30,*				*Nine months ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Operating lease cost	$	264	$	593	$	1,435	$	1,797
Variable lease cost		32		89		201		248
Total operating lease cost	$	296	$	682	$	1,636	$	2,045

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

	*Operating leases*
Years ending - December 31:	*(unaudited)*
2024 (remaining three months)	$	31
2025		275
2026		283
2027		258
Total lease payments		847
Less amount to discount to present value		(82	)
Present value of lease liabilities	$	765

Note 5 - Prepaid and Other Current Assets (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accumulated Loss on Advance to Suppliers	$ 1,433	$ 1,385

Note 12 - Net Loss Per Share - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities (in shares)	28,252,004	2,434,471
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	143,683	313,177
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	540,996	787,265
Warrant [Member]
Antidilutive Securities (in shares)	319,443	319,443
Common Stock Purchase Agreement [Member]
Antidilutive Securities (in shares)	27,045,121	971,180
Convertible Debt [Member]
Antidilutive Securities (in shares)	131,196	0
Employee Stock [Member]
Antidilutive Securities (in shares)	71,565	43,406

Note 16 - Income Taxes

9 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Text Block]

16.

INCOME TAXES

For the three and nine months ended September 30, 2024, the Company recognized $0 and $2 provision for income taxes, respectively. For the three and nine months ended September 30, 2023, the Company recognized $5 and $43 provision for income taxes, respectively. The income tax rates vary from the federal and state statutory rates due to the valuation allowances on the Company’s net operating losses and foreign tax rate differences. The Company computes its quarterly income tax provision by using a forecasted annual effective tax rate and adjusts for any discrete items arising during the quarter.

The entire disclosure for income tax.

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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred Stock, Shares Outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	600,000,000	600,000,000
Common stock, shares issued (in shares)	8,940,942	6,310,090
Common stock, shares outstanding (in shares)	8,940,942	6,310,090

Note 6 - Leases - Summary of Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating lease cost	$ 264	$ 593	$ 1,435	$ 1,797
Variable lease cost	32	89	201	248
Total operating lease cost	$ 296	$ 682	$ 1,636	$ 2,045

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
REVENUE:
Revenue from contract with customer	$ 104	$ 188	$ 156	$ 1,395
Cost of revenue	306	4,479	729	8,651
Gross loss	(202)	(4,291)	(573)	(7,256)
OPERATING EXPENSES:
Research and development	3,767	5,654	12,137	20,993
Sales and marketing	74	1,910	482	10,782
General and administrative	3,803	5,380	13,641	20,279
Total operating expenses	7,644	12,944	26,260	52,054
LOSS FROM OPERATIONS	(7,846)	(17,235)	(26,833)	(59,310)
OTHER INCOME (EXPENSE):
Change in fair value of convertible note and warrant liabilities	9	12	(4)	(914)
Interest income and other	233	354	656	932
Interest expense and other	(1,102)	(174)	(729)	(9)
Total other income (expense), net	(860)	192	(77)	9
Loss before income tax expense	(8,706)	(17,043)	(26,910)	(59,301)
Provision for income tax expense	0	5	2	43
Net loss	$ (8,706)	$ (17,048)	$ (26,912)	$ (59,344)
PER SHARE DATA
Net loss per share (basic and diluted) (in dollars per share)	$ (1.01)	$ (2.78)	$ (3.9)	$ (10.34)
Weighted average shares outstanding (basic and diluted) (in shares)	8,629,683	6,137,251	6,892,910	5,739,425
COMPREHENSIVE LOSS:
Net loss	$ (8,706)	$ (17,048)	$ (26,912)	$ (59,344)
Change in net unrealized gain on available-for-sale securities, net of tax	35	345	17	1,255
Change in fair value due to instrument-specific credit risk, net of tax	0	0	0	(21)
Net losses reclassified into income during the period, net of tax	0	46	0	46
Comprehensive loss	(8,671)	(16,657)	(26,895)	(58,064)
Prototype Sales [Member]
REVENUE:
Revenue from contract with customer	65	56	91	426
Development Contracts [Member]
REVENUE:
Revenue from contract with customer	$ 39	$ 132	$ 65	$ 969

Note 4 - Inventories - Summary of Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Raw materials	$ 181	$ 405
Work in-process	65	159
Finished goods	12	19
Total inventory, net	$ 258	$ 583

Note 7 - Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Accrued Liabilities [Table Text Block]

	*September 30, 2024*		*December 31, 2023*
	(unaudited)
Lease termination liability	$	3,124	$	—
Accrued bonuses		1,806		2,053
Accrued payroll		371		540
Operating lease liabilities		228		2,415
Accrued severance		—		402
Accrued payroll taxes		117		317
Warranty reserve		96		102
Income tax payable		75		75
Accrued other		1,143		681
Total accrued expenses and other current liabilities	$	6,960	$	6,585

Note 14 - Revenue - Summary of Contract Liability (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Beginning balance	$ 0	$ 987
Revenue recognized that was included in the contract liabilities beginning balance	0	(969)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period	35	0
Ending balance	$ 35	$ 18

Note 14 - Revenue (Tables)

9 Months Ended

Sep. 30, 2024

Disaggregation of Revenue [Table Text Block]

	*Three months ended September 30,*				*Nine months ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Revenue by primary geographical market:
United States	$	39	$	164	$	80	$	1,154
Europe		65		24		76		184
Asia-Pacific		—		—		—		57
Total	$	104	$	188	$	156	$	1,395

Revenue by timing of recognition:
Recognized at a point in time	$	65	$	56	$	91	$	426
Recognized over time		39		132		65		969
Total	$	104	$	188	$	156	$	1,395

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

	*Nine months ended September 30,*
	*2024*		*2023*
Beginning balance	$	—	$	987
Revenue recognized that was included in the contract liabilities beginning balance		—		(969	)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period		35		—
Ending balance	$	35	$	18

Note 6 - Leases (Details Textual) $ in Thousands	1 Months Ended		3 Months Ended	9 Months Ended
Note 6 - Leases (Details Textual) $ in Thousands	Aug. 31, 2024 USD ($)	Jul. 31, 2024	Sep. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Number of Leases Entered		2
Number of Leases Terminated	1
Operating Lease Liabilities Extinguished Upon Early Lease Termination	$ 1			$ 16,325	$ 0
Gain (Loss) on Termination of Lease, Net	680		$ 680	680
Gain (Loss) on Termination of Lease	5,954			680	$ (0)
Termination of Lease, Reduction of Liability	16,325
Termination of Lease, Reduction of Right-of-use Asset	10,371
Lease Termination Liability	5,274		$ 3,124	$ 3,124		$ 0
Lease Termination Liability, Reduction From Draw-down of Collateral	$ 2,150

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2024	Nov. 11, 2024
Document Information [Line Items]
Entity Central Index Key	0001818644
Entity Registrant Name	AEye, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	333-259554
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	37-1827430
Entity Address, Address Line One	4670 Willow Road, Suite 125
Entity Address, City or Town	Pleasanton
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94588
City Area Code	925
Local Phone Number	400-4366
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,133,148
Warrant [Member]
Document Information [Line Items]
Title of 12(b) Security	Warrants to purchase one share of common stock
Trading Symbol	LIDRW
Security Exchange Name	NASDAQ
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Common stock, $0.0001 par value per share
Trading Symbol	LIDR
Security Exchange Name	NASDAQ

Note 14 - Revenue

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Text Block]

14.

REVENUE

Sale of Prototypes

The Company recorded revenue for prototype sales of $65 and $91 in the three and nine months ended September 30, 2024, respectively, and $56 and $426 in the three and nine months ended September 30, 2023, respectively. The Company does not incur significant contract costs in fulfilling or obtaining its contracts with customers.

Development Contracts

The Company has entered into research and development contracts as well as a sales, marketing and technical support services contract with companies primarily in the automotive industry. The Company assessed the number of performance obligations associated with the promises under each agreement, primarily the delivery of customized 4Sight^TM perception-related goods and services, and recognized $39 and $65 in revenue for performance obligations satisfied during the three and nine months ended September 30, 2024, respectively, and $132 and $969 during the three and nine months ended September 30, 2023, respectively, in the condensed consolidated statements of operations and comprehensive loss.

Disaggregation of Revenue

The Company recognized the following revenues by geographic area based on the primary billing address of the customer and by the timing of the transfer of goods or services to customers (point in time or over time), as it believes such criteria best depict how the nature, amount, timing, and uncertainty of its revenue and cash flows are affected by economic factors. Total revenue based on the disaggregation criteria described above is as follows (in thousands):

	*Three months ended September 30,*				*Nine months ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Revenue by primary geographical market:
United States	$	39	$	164	$	80	$	1,154
Europe		65		24		76		184
Asia-Pacific		—		—		—		57
Total	$	104	$	188	$	156	$	1,395

Revenue by timing of recognition:
Recognized at a point in time	$	65	$	56	$	91	$	426
Recognized over time		39		132		65		969
Total	$	104	$	188	$	156	$	1,395

Contract Liabilities

The Company had $35 and $0 contract liabilities as of September 30, 2024 and December 31, 2023, respectively.

The following table shows the significant changes in contract liabilities balance for the nine months ended September 30, 2024 and 2023 (in thousands):

	*Nine months ended September 30,*
	*2024*		*2023*
Beginning balance	$	—	$	987
Revenue recognized that was included in the contract liabilities beginning balance		—		(969	)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period		35		—
Ending balance	$	35	$	18

Remaining Performance Obligations

Revenue allocated to remaining performance obligations represents the transaction price allocated to the performance obligations that are unsatisfied, or partially unsatisfied. It includes unearned revenue and amounts that will be invoiced and recognized as revenue in future periods and does not include contracts where the customer is not committed. The customer is not considered committed where they are able to terminate for convenience without payment of a substantive penalty under the contract. Additionally, as a practical expedient, the Company has not disclosed the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. The contract liabilities balance represents the remaining performance obligations for contracts with an original duration of greater than one year.

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Note 10 - Stockholders' Equity

9 Months Ended

Sep. 30, 2024

Equity [Text Block]

10.

STOCKHOLDERS' EQUITY

New Circle Principal Investments LLC (“New Circle”) Common Stock Purchase Agreement (the “CSPA”)

On July 25, 2024, the Company entered into a CSPA and a Registration Rights Agreement with New Circle. Under the terms and subject to the conditions of the CSPA, the Company has the right, but not the obligation, to sell to New Circle, and New Circle is obligated to purchase up to the lesser of (i) $50,000 of the Company’s common stock, or (ii) the Exchange Cap equal to 1,721,755 shares of the Company's common stock, unless the Company’s stockholders approve the issuance of shares in excess of the Exchange Cap, or the average price of all applicable sales of common stock to New Circle equals or exceeds $1.41 per share. The Company has sole discretion to initiate such sales of common stock over a period of 36 months. In all instances, the Company may not sell shares of its common stock to New Circle under the CSPA if doing so would result in New Circle beneficially owning more than 4.99% of the Company's common stock.

The purchase price per share to be purchased by New Circle shall equal either (i) the lowest volume-weighted average price for common stock over a one-day trading period or intraday trading period on the applicable purchase date multiplied by 96.5%, or (ii) the volume-weighted average price for common stock for the three consecutive trading days commencing on the purchase notice date multiplied by 97.5%. The maximum number of shares the Company may sell to New Circle on any single business day is the lesser of (i) the number of shares equal to 100.0% of the average daily trading volume of the common stock of the Company during the five trading days immediately preceding the purchase notice, and (ii) 400,000 shares of common stock.

In connection with the CSPA, the Company issued to New Circle 225,563 shares of common stock in the Company as commitment shares for the facility. At issuance, the 225,563 shares of common stock had a fair value of $282 and were recorded to Interest expense and other in the Company’s condensed consolidated statements of operations and comprehensive loss. The Company determined that the right to sell additional shares represents a freestanding put option under ASC 815, Derivatives and Hedging, and as such, the financial instrument was classified as a derivative asset with a fair value of zero at inception of the CSPA on July 25, 2024.

As of September 30, 2024, other than the commitment shares, the Company had issued 150 shares of its common stock to New Circle under the CSPA.

Alliance Global Partners (“A.G.P.”) At Market Issuance Sales Agreement (the “ATM Agreement”)

On September 12, 2024, the Company entered into the ATM and a Registration Rights Agreement with A.G.P. Under the terms and subject to the conditions of the ATM Agreement, the Company may issue and sell through AGP the Company’s common stock having an aggregate offering price of up to $2,600 ("Placement Shares") from time to time through an "at-the-market" equity offering program. The Company has sole discretion to initiate such sales of common stock over a period of 36 months. Under the terms and subject to the conditions of the ATM Agreement, the Company will set the parameters for the sale of shares, including the number or dollar amount of Placement Shares to be issued, the time period during which sales are requested to be made, any limitation on the number or dollar amount of Placement Shares that may be sold in any one trading day and any minimum price below which sales may not be made. The Company will pay a cash commission rate of up to 3.0% of the gross proceeds from the sale of Placement Shares sold pursuant to the ATM Agreement.

As of September 30, 2024, the Company had sold 10,000 shares through A.G.P. under the ATM Agreement.

The entire disclosure for equity.

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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Note 17 - Commitments and Contingencies

9 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Text Block]

17.

COMMITMENTS AND CONTINGENCIES

Legal matters

The Company may be subject to legal proceedings and claims that arise in the ordinary course of business. Litigation can be expensive and disruptive to normal business operations. Moreover, the results of complex legal proceedings are difficult to predict and the Company’s view of these matters may change in the future as the litigation and events related thereto unfold. The Company expenses legal fees as incurred. The Company records a provision for contingent losses when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated.

As previously disclosed, on August 28, 2024, the Company was served with a complaint that was filed in the Superior Court of California for the County of Alameda on August 26, 2024 that (1) alleges the Company is in breach of the lease for its former headquarters office in Dublin, California because of the Company’s failure to pay rent as required by the lease and (2) provides notice that the lease had been terminated by the landlord effective as of August 23, 2024. The landlord claimed that the amount owed could be up to $8,500. Thereafter, in August 2024, the landlord fully drew down the standby letter of credit of $2,150, which was held as security for the payment of rent, due to the alleged default of the lease. The Company disputes, among other things, that the total damages claimed by the landlord equal the amount claimed. Depending on the outcome of this matter, there could be a material adverse effect on the financial position, results of operations, or cash flows of the Company.

Note 10 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended	2 Months Ended	3 Months Ended
	Sep. 12, 2024	Jul. 25, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023
Stock Issued During Period, Value, New Issues					$ 585	$ 5,395	$ 165	$ 136
Share Purchase Agreement [Member] \| New Circle Principal Investments LLC [Member]
Equity Offering, Maximum Amount		$ 50,000
Equity Offering, Exchange Cap, Shares (in shares)		1,721,755
Equity Offering, Exchange Cap, Minimum Average Price Per Share (in dollars per share)		$ 1.41
Equity Offering, Period (Month)		36 months
Equity Offering, Maximum Beneficial Ownership, Percentage		4.99%
Equity Offering, Purchase Price, Percentage of Volume Weighted Average Price for One Day or Intraday Trading Period		96.50%
Equity Offering, Purchase Price, Percentage of Volume Weighted Average Price for Three Consecutive Day Trading Period		97.50%
Equity Offering, Maximum Shares, Percentage of Average Daily Trading Volume		100.00%
Equity Offering, Maximum Shares Per Day (in shares)		400,000
Stock Issued During Period, Shares, New Issues (in shares)		225,563		150
Stock Issued During Period, Value, New Issues		$ 282
At Market Issuance Sales Agreement (the “ATM”) [Member] \| Alliance Global Partners (“A.G.P.”) [Member]
Equity Offering, Maximum Amount	$ 2,600
Equity Offering, Period (Month)	36 months
Stock Issued During Period, Shares, New Issues (in shares)			10,000
Equity Offering, Cash Commission, Percentage of Gross Proceeds	3.00%

Note 16 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Expense (Benefit)	$ 0	$ 5	$ 2	$ 43

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Note 1 - Organization and Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]

1.	ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

AEye, Inc. (the “Company” or “AEye”) is a provider of high-performance, active lidar systems for vehicle autonomy, advanced driver-assistance systems (ADAS), and smart industrial applications. AEye’s software-definable 4Sight^TM Intelligent Sensing Platform combines solid-state active lidar and integrated deterministic artificial intelligence to capture more intelligent information with less data, enabling faster, more accurate, and more reliable perception of the surroundings.

AEye, formerly known as CF Finance Acquisition Corp. III (“CF III”), was originally incorporated in Delaware on March 15, 2016 under the name CF SPAC Re Inc. On February 17, 2021, AEye Technologies, Inc., then known as AEye, Inc., entered into an Agreement and Plan of Merger with CF III. Based on CF III’s business activities, it was a “shell company” as defined under the Securities Exchange Act of 1934, as amended. On August 16, 2021, the business combination contemplated by the Agreement and Plan of Merger was closed and CF III changed its name to AEye, Inc.

The Company’s common stock and public warrants are listed on the Nasdaq Stock Market LLC (“Nasdaq”) under the symbols “LIDR” and “LIDRW”, respectively. Unless otherwise specified, “we,” “us,” “our,” “AEye,” and the “Company” refers to AEye, Inc.

Unaudited Condensed Consolidated Financial Statements

The accompanying condensed consolidated financial statements are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial statements and pursuant to the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for fair presentation have been included. The accompanying interim unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes thereto for the year ended December 31, 2023 included in the Company's Annual Report on Form 10-K for the year ended December 31, 2023.

Use of Estimates

The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Principle of Consolidation and Liquidity

The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

The Company has funded its operations primarily through the business combination and issuances of stock. As of September 30, 2024, the Company’s existing sources of liquidity included cash, cash equivalents, and marketable securities of $22,435.

ASC 205-40, Presentation of Financial Statements - Going Concern, requires management to assess an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. In each reporting period, including interim periods, an entity is required to assess conditions known and reasonably knowable as of the financial statement issuance date to determine whether it is probable an entity will not meet its financial obligations within one year from the financial statement issuance date. These condensed consolidated financial statements have been prepared on a going concern basis.

As is common in early-stage companies with limited operating histories, the Company is subject to risks and uncertainties such as its ability to develop and commercialize its products; produce and deliver lidar and software products meeting acceptable performance metrics; attract new and retain existing customers; develop, obtain, or progress strategic partnerships; secure an automotive OEM design win; secure additional capital to support the business plan; and other risks and uncertainties.

Since its inception, the Company has incurred net losses and negative cash flows from operations. As of September 30, 2024, the Company had an accumulated deficit of $364,547. For the nine months ended September 30, 2024 and 2023, the Company incurred a net loss of $26,912 and $59,344, respectively, and the Company had net cash outflows from operating activities of $21,814 and $41,508, respectively. As of September 30, 2024, the Company had $22,435 of cash, cash equivalents, and marketable securities. As the Company is still in its early stages, it is expected to incur additional operating losses and negative cash flows as it continues to focus on achieving commercialization of its lidar solutions.

As described in Note 17, the Company was served with a complaint related to the alleged default of the lease for the Company’s former headquarters. The former landlord has claimed that the amount owed could be up to $8,500 and drew down the standby letter credit of $2,150, which was held as security for payment of rent. Management, with the assistance of legal counsel, has determined that it is remote that the Company would be required to make any payment related to this matter to the former landlord within one year from the financial statement issuance date. Depending on the outcome of this matter, there could be a material adverse effect on the liquidity, financial position, results of operations, or cash flows of the Company.

When conditions and events, in the aggregate, impact an entity’s ability to continue as a going concern, management evaluates the mitigating effect of its plans to determine if it is probable that the plans will be effectively implemented, and, when implemented, the plans will mitigate the relevant conditions or events.

The Company is dependent upon raising additional capital to provide the cash necessary to continue its ongoing operations and execute against its strategic objectives. During the nine months ended September 30, 2024, the Company raised $6,009 in gross proceeds from financing activities. However, successfully raising capital is outside of management's control and there can be no assurance that the Company will be able to obtain additional financing on terms acceptable to the Company, on a timely basis, or at all. Should the Company not be able to raise additional capital, the Company plans to adjust spending to preserve and extend liquidity over the next 12 months, these plans include managing its workforce to reduce payroll costs and managing other discretionary spending. There can be no assurance that the Company will be successful in these efforts to preserve cash.

Management believes that these plans can be successfully implemented and alleviate the substantial doubt that was raised about the Company's ability to continue as a going concern, which will result in sufficient liquidity and cash flows to support its ongoing operations and meet its obligations for at least one year following the date these condensed consolidated financial statements are issued.

Reverse Stock Split

On December 27, 2023, the Company effected a 1-for-30 reverse stock split of its issued and outstanding shares of common stock (the "Reverse Stock Split"). Pursuant to the Reverse Stock Split, every thirty (30) shares of issued and outstanding shares of common stock were combined into one (1) share of common stock. The Company did not issue fractional shares in connection with the Reverse Stock Split. Stockholders who were otherwise entitled to fractional shares of common stock were instead entitled to receive a proportional cash payment. The number of shares of common stock issuable under our equity incentive plans and exercisable under the outstanding warrants were also proportionately adjusted.

In connection with the Reverse Stock Split, there was no change to the number of shares authorized or in the par value per share of common stock of $0.0001. Accordingly, all historical per share data, number of shares issued and outstanding, stock awards, and other common stock equivalents for the periods presented in the accompanying condensed consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect the Reverse Stock Split.

Concentration of Credit Risk

Financial instruments which potentially subject the Company to concentration of credit risk consist primarily of cash, cash equivalents, and marketable securities, and accounts receivable. The Company places its cash and cash equivalents with major financial institutions, which management assesses to be of high credit quality, to limit the exposure of each investment. The Company’s marketable securities have investment grade ratings when purchased, which mitigates risk.

The Company’s accounts receivable are derived from customers located in the U.S., Europe, and Asia-Pacific. The Company mitigates its credit risks by performing ongoing credit evaluations of its customers’ financial conditions. The Company generally does not require collateral.

Recent Accounting Pronouncements

In December 2023, the Financial Accounting Standards Board (“FASB”), issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, to increase the transparency and usefulness of income tax information through improvements to the income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The guidance is effective for fiscal years beginning after December 15, 2024. The Company is currently in the process of evaluating the effects of the new guidance.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This standard requires public companies, including entities with a single reportable segment, to disclose information about their reportable segments’ significant expenses and other items on an interim and annual basis to provide more transparency about the expenses they incur from revenue generating business units. The new standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024 on a retrospective basis, with early adoption permitted. The Company does not expect the adoption of the new standard to have a material effect on its consolidated financial statements.

Note 5 - Prepaid and Other Current Assets - Summary of Prepaid and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Prepaid expenses	$ 1,414	$ 2,386
Advances to suppliers	0	79
Other	68	52
Total prepaid and other current assets	$ 1,482	$ 2,517

Note 11 - Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Balance	$ 20,810	$ 21,924	$ 29,023	$ 65,656	$ 75,966	$ 93,970	$ 29,023	$ 93,970
Other comprehensive loss, net of tax	35	(4)	(14)	391	420	469
Balance	14,906	20,810	21,924	53,343	65,656	75,966	14,906	53,343
Amounts reclassified from accumulated other comprehensive loss, net of tax	0			46			0	46
Other comprehensive income	35	(4)	(14)	391	420	469
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	(8)	(4)	10	(344)	(764)	(1,254)	10	(1,254)
Other comprehensive loss, net of tax	35	(4)	(14)	345	420	490
Balance	27	(8)	(4)	1	(344)	(764)	27	1
Other comprehensive loss before reclassifications, net of tax				345
Amounts reclassified from accumulated other comprehensive loss, net of tax				0
Other comprehensive income	35	(4)	(14)	345	420	490
A O C I Change In Fair Value Due To Instrument Specific Credit Risk [Member]
Balance				(46)	(46)	(25)		(25)
Other comprehensive loss, net of tax				46	0	(21)
Balance				0	(46)	(46)		0
Other comprehensive loss before reclassifications, net of tax				0
Amounts reclassified from accumulated other comprehensive loss, net of tax				46
Other comprehensive income				46	0	(21)
AOCI Attributable to Parent [Member]
Balance	(8)	(4)	10	(390)	(810)	(1,279)	10	(1,279)
Other comprehensive loss, net of tax	35	(4)	(14)	391	420	469
Balance	27	(8)	(4)	1	(390)	(810)	$ 27	$ 1
Other comprehensive loss before reclassifications, net of tax				345
Amounts reclassified from accumulated other comprehensive loss, net of tax				46
Other comprehensive income	$ 35	$ (4)	$ (14)	$ 391	$ 420	$ 469

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2

Note 3 - Cash, Cash Equivalents, and Restricted Cash - Schedule of Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 5,851	$ 16,932
Restricted cash	0	2,150
Total cash, cash equivalents, and restricted cash	$ 5,851	$ 19,082

Note 13 - Stock-based Compensation (Tables)

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	*Three months ended September 30,*				*Nine months ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Cost of revenue	$	—	$	32	$	—	$	127
Research and development		926		1,720		2,634		5,528
Sales and marketing		37		653		222		2,695
General and administrative		1,285		1,679		4,146		6,357
Total stock-based compensation	$	2,248	$	4,084	$	7,002	$	14,707

Note 9 - Interest Expense and Other (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Interest Expense and Other Nonoperating Expense [Table Text Block]

	*Three months ended September 30,*						*Nine months ended September 30,*
	*2024*			*2023*			*2024*			*2023*
Common stock purchase agreements costs	$	1,136		$	—		$	1,136		$	—
Amortization of premiums (accretion of discounts) on marketable securities, net		(149	)		(1	)		(590	)		(230	)
Expected credit losses		1			—			35			—
Loss on disposal of assets		—			105			—			105
Impairment of right-of-use assets		—			—			—			47
Realized loss on instrument-specific credit risk		—			46			—			46
Other		114			24			148			41
Interest expense and other	$	1,102		$	174		$	729		$	9

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 5,851	$ 16,932
Marketable securities	16,584	19,591
Accounts receivable, net	76	131
Inventories, net	258	583
Prepaid and other current assets	1,482	2,517
Total current assets	24,251	39,754
Right-of-use assets	703	11,226
Property and equipment, net	630	281
Restricted cash	0	2,150
Other noncurrent assets	784	906
Total assets	26,368	54,317
CURRENT LIABILITIES:
Accounts payable	3,717	3,442
Accrued expenses and other current liabilities	6,960	6,585
Contract liabilities	35	0
Total current liabilities	10,712	10,027
Operating lease liabilities, noncurrent	537	14,858
Convertible note	146	0
Other noncurrent liabilities	67	409
Total liabilities	11,462	25,294
COMMITMENTS AND CONTINGENCIES (Note 17)
STOCKHOLDERS’ EQUITY:
Preferred stock—$0.0001 par value: 1,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock—$0.0001 par value: 600,000,000 shares authorized; 8,940,942 and 6,310,090 shares issued and outstanding at September 30, 2024 and December 31, 2023	1	1
Additional paid-in capital	379,425	366,647
Accumulated other comprehensive income	27	10
Accumulated deficit	(364,547)	(337,635)
Total stockholders’ equity	14,906	29,023
Total liabilities and stockholders’ equity	$ 26,368	$ 54,317

Note 2 - Fair Value Measurements - Summary of Fair Value Measurement Inputs and Valuation Techniques (Details) - Warrant Liability [Member] - Monte Carlo Simulation Model [Member]	Sep. 30, 2024
Measurement Input, Expected Term [Member]
Derivative Liability, Measurement Input	2
Measurement Input, Price Volatility [Member]
Derivative Liability, Measurement Input	2.277
Measurement Input, Risk Free Interest Rate [Member]
Derivative Liability, Measurement Input	0.037
Measurement Input, Expected Dividend Rate [Member]
Derivative Liability, Measurement Input	0
Measurement Input, Exercise Price [Member]
Derivative Liability, Measurement Input	105

Note 15 - Restructuring (Tables)

9 Months Ended

Sep. 30, 2024

Restructuring and Related Costs [Table Text Block]

	*One-time employee termination benefits*			*Losses on purchase commitments*			*Lease Termination Liability*			*Other*			*Total*
Balance as of December 31, 2023	$	402		$	233		$	—		$	56		$	691
Charges		18			105			5,274			—			5,397
Cash payments		(420	)		(36	)		(2,150	)		(51	)		(2,657	)
Balance as of September 30, 2024	$	—		$	302		$	3,124		$	5		$	3,431

	*Three months ended September 30,*					*Nine months ended September 30,*
	*2024*			*2023*		*2024*			*2023*
Cost of revenue	$	—		$	—	$	105		$	50
Research and development		—			—		—			503
Sales and marketing		—			100		18			658
General and administrative		(680	)		72		(680	)		259
Total restructuring charges (benefits)	$	(680	)	$	172	$	(557	)	$	1,470

Note 17 - Commitments and Contingencies (Details Textual) - Alleged Breach in Lease [Member] - Pending Litigation [Member] $ in Thousands	Aug. 28, 2024 USD ($)
Loss Contingency, Estimate of Possible Loss	$ 8,500
Letters of Credit Outstanding, Amount	$ 2,150

Note 4 - Inventories (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Inventory, Noncurrent	$ 209	$ 208
Inventory, Accumulated Write Down	$ 4,485	$ 5,062

Note 7 - Accrued Expenses and Other Current Liabilities

9 Months Ended

Sep. 30, 2024

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

7.	ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities as of September 30, 2024 and December 31, 2023 were as follows (in thousands):

	*September 30, 2024*		*December 31, 2023*
	(unaudited)
Lease termination liability	$	3,124	$	—
Accrued bonuses		1,806		2,053
Accrued payroll		371		540
Operating lease liabilities		228		2,415
Accrued severance		—		402
Accrued payroll taxes		117		317
Warranty reserve		96		102
Income tax payable		75		75
Accrued other		1,143		681
Total accrued expenses and other current liabilities	$	6,960	$	6,585

Note 6 - Leases - Maturity of Operating Lease Liabilities (Details) $ in Thousands	Sep. 30, 2024 USD ($)
2024 (remaining three months)	$ 31
2025	275
2026	283
2027	258
Total lease payments	847
Less amount to discount to present value	(82)
Present value of lease liabilities	$ 765

Note 12 - Net Loss Per Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss	$ (8,706)	$ (7,987)	$ (10,219)	$ (17,048)	$ (16,031)	$ (26,265)	$ (26,912)	$ (59,344)
Weighted average shares outstanding (basic and diluted) (in shares)	8,629,683			6,137,251			6,892,910	5,739,425
Weighted average common shares outstanding - Diluted (in shares)	8,629,683			6,137,251			6,892,910	5,739,425
Net loss per share (basic and diluted) (in dollars per share)	$ (1.01)			$ (2.78)			$ (3.9)	$ (10.34)

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Consolidation, Policy [Policy Text Block]	Principle of Consolidation and Liquidity The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. The Company has funded its operations primarily through the business combination and issuances of stock. As of September 30, 2024, the Company’s existing sources of liquidity included cash, cash equivalents, and marketable securities of $22,435. ASC 205-40, Presentation of Financial Statements - Going Concern, requires management to assess an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. In each reporting period, including interim periods, an entity is required to assess conditions known and reasonably knowable as of the financial statement issuance date to determine whether it is probable an entity will not meet its financial obligations within one year from the financial statement issuance date. These condensed consolidated financial statements have been prepared on a going concern basis. As is common in early-stage companies with limited operating histories, the Company is subject to risks and uncertainties such as its ability to develop and commercialize its products; produce and deliver lidar and software products meeting acceptable performance metrics; attract new and retain existing customers; develop, obtain, or progress strategic partnerships; secure an automotive OEM design win; secure additional capital to support the business plan; and other risks and uncertainties. Since its inception, the Company has incurred net losses and negative cash flows from operations. As of September 30, 2024, the Company had an accumulated deficit of $364,547. For the nine months ended September 30, 2024 and 2023, the Company incurred a net loss of $26,912 and $59,344, respectively, and the Company had net cash outflows from operating activities of $21,814 and $41,508, respectively. As of September 30, 2024, the Company had $22,435 of cash, cash equivalents, and marketable securities. As the Company is still in its early stages, it is expected to incur additional operating losses and negative cash flows as it continues to focus on achieving commercialization of its lidar solutions. As described in Note 17, the Company was served with a complaint related to the alleged default of the lease for the Company’s former headquarters. The former landlord has claimed that the amount owed could be up to $8,500 and drew down the standby letter credit of $2,150, which was held as security for payment of rent. Management, with the assistance of legal counsel, has determined that it is remote that the Company would be required to make any payment related to this matter to the former landlord within one year from the financial statement issuance date. Depending on the outcome of this matter, there could be a material adverse effect on the liquidity, financial position, results of operations, or cash flows of the Company. When conditions and events, in the aggregate, impact an entity’s ability to continue as a going concern, management evaluates the mitigating effect of its plans to determine if it is probable that the plans will be effectively implemented, and, when implemented, the plans will mitigate the relevant conditions or events. The Company is dependent upon raising additional capital to provide the cash necessary to continue its ongoing operations and execute against its strategic objectives. During the nine months ended September 30, 2024, the Company raised $6,009 in gross proceeds from financing activities. However, successfully raising capital is outside of management's control and there can be no assurance that the Company will be able to obtain additional financing on terms acceptable to the Company, on a timely basis, or at all. Should the Company not be able to raise additional capital, the Company plans to adjust spending to preserve and extend liquidity over the next 12 months, these plans include managing its workforce to reduce payroll costs and managing other discretionary spending. There can be no assurance that the Company will be successful in these efforts to preserve cash. Management believes that these plans can be successfully implemented and alleviate the substantial doubt that was raised about the Company's ability to continue as a going concern, which will result in sufficient liquidity and cash flows to support its ongoing operations and meet its obligations for at least one year following the date these condensed consolidated financial statements are issued.
Reverse Stock Split [Policy Text Block]	Reverse Stock Split On December 27, 2023, the Company effected a 1-for-30 reverse stock split of its issued and outstanding shares of common stock (the "Reverse Stock Split"). Pursuant to the Reverse Stock Split, every thirty (30) shares of issued and outstanding shares of common stock were combined into one (1) share of common stock. The Company did not issue fractional shares in connection with the Reverse Stock Split. Stockholders who were otherwise entitled to fractional shares of common stock were instead entitled to receive a proportional cash payment. The number of shares of common stock issuable under our equity incentive plans and exercisable under the outstanding warrants were also proportionately adjusted. In connection with the Reverse Stock Split, there was no change to the number of shares authorized or in the par value per share of common stock of $0.0001. Accordingly, all historical per share data, number of shares issued and outstanding, stock awards, and other common stock equivalents for the periods presented in the accompanying condensed consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect the Reverse Stock Split.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk Financial instruments which potentially subject the Company to concentration of credit risk consist primarily of cash, cash equivalents, and marketable securities, and accounts receivable. The Company places its cash and cash equivalents with major financial institutions, which management assesses to be of high credit quality, to limit the exposure of each investment. The Company’s marketable securities have investment grade ratings when purchased, which mitigates risk. The Company’s accounts receivable are derived from customers located in the U.S., Europe, and Asia-Pacific. The Company mitigates its credit risks by performing ongoing credit evaluations of its customers’ financial conditions. The Company generally does not require collateral.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In December 2023, the Financial Accounting Standards Board (“FASB”), issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, to increase the transparency and usefulness of income tax information through improvements to the income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The guidance is effective for fiscal years beginning after December 15, 2024. The Company is currently in the process of evaluating the effects of the new guidance. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This standard requires public companies, including entities with a single reportable segment, to disclose information about their reportable segments’ significant expenses and other items on an interim and annual basis to provide more transparency about the expenses they incur from revenue generating business units. The new standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024 on a retrospective basis, with early adoption permitted. The Company does not expect the adoption of the new standard to have a material effect on its consolidated financial statements.

Note 1 - Organization and Summary of Significant Accounting Policies (Details Textual) $ / shares in Units, $ in Thousands		3 Months Ended						9 Months Ended
	Dec. 27, 2023	Sep. 30, 2024 USD ($) $ / shares	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Sep. 30, 2024 USD ($) $ / shares	Sep. 30, 2023 USD ($)	Aug. 28, 2024 USD ($)	Dec. 31, 2023 USD ($) $ / shares
Cash, Cash Equivalents, and Short-Term Investments		$ 22,435						$ 22,435
Retained Earnings (Accumulated Deficit)		(364,547)						(364,547)			$ (337,635)
Net Income (Loss) Attributable to Parent		$ (8,706)	$ (7,987)	$ (10,219)	$ (17,048)	$ (16,031)	$ (26,265)	(26,912)	$ (59,344)
Net Cash Provided by (Used in) Operating Activities								(21,814)	$ (41,508)
Proceeds From Financing Activities, Gross								$ 6,009
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares		$ 0.0001						$ 0.0001			$ 0.0001
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	30
Alleged Breach in Lease [Member] \| Pending Litigation [Member]
Loss Contingency, Estimate of Possible Loss										$ 8,500
Letters of Credit Outstanding, Amount										$ 2,150

Note 2 - Fair Value Measurements (Details Textual) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 15, 2022
Class of Warrant or Right, Term Of Contract (Year)	4 years
The 2022 Note [Member] \| Convertible Debt [Member]
Debt Instrument, Face Amount		$ 10.5

Note 2 - Fair Value Measurements

9 Months Ended

Sep. 30, 2024

Fair Value Disclosures [Text Block]

2.	FAIR VALUE MEASUREMENTS

The fair value of the Company’s financial assets and liabilities is determined in accordance with the fair value hierarchy established in FASB ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy of ASC 820 requires an entity to maximize the use of observable inputs when measuring fair value and classifies those inputs into three levels:

Level 1—Observable inputs, such as quoted prices in active markets for identical assets or liabilities.

Level 2—Observable inputs, other than Level 1 inputs, which are observable either directly or indirectly or can be corroborated by observable market data using quoted prices for similar assets or liabilities.

Level 3—Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

The Company's financial instruments that are not remeasured at fair value include accounts receivable, prepaid and other current assets, accounts payable, accrued expenses, other current and noncurrent liabilities, and convertible note. The carrying values of these financial instruments approximate their fair values.

The Company’s financial assets and liabilities measured at fair value on a recurring basis and the level of inputs used for such measurements were as follows (in thousands):

	*Fair Value Measured as of September 30, 2024 Using:*
	*Adjusted Cost*		*Unrealized Gains*		*Fair Value*		*Cash and Cash Equivalent*		*Marketable Securities*
Assets
Level 1
Money market funds	$	4,774	$	—	$	4,774	$	4,774	$	—
Level 2
Corporate bonds		10,469		20		10,489		—		10,489
Commercial paper		3,697		3		3,700		—		3,700
U.S. Government securities		2,391		4		2,395		—		2,395
Total financial assets	$	21,331	$	27	$	21,358	$	4,774	$	16,584
Liabilities
Level 2
Private placement warrant liability	$	—	$	—	$	—	$	—	$	—
Level 3
Derivative warrant liability		—		—		30		—		—
Total financial liabilities	$	—	$	—	$	30	$	—	$	—

	*Fair Value Measured as of December 31, 2023 Using:*
	*Adjusted Cost*		*Unrealized Gains*		*Fair Value*		*Cash and Cash Equivalent*		*Marketable Securities*
Assets
Level 1
Money market funds	$	16,377	$	—	$	16,377	$	16,377	$	—
Level 2
Corporate bonds		2,880		1		2,881		—		2,881
Commercial paper		8,809		5		8,814		—		8,814
U.S. Government securities		7,892		4		7,896		—		7,896
Total financial assets	$	35,958	$	10	$	35,968	$	16,377	$	19,591
Liabilities
Level 2
Private placement warrant liability	$	—	$	—	$	—	$	—	$	—
Level 3
Derivative warrant liability		—		—		26		—		—
Total financial liabilities	$	—	$	—	$	26	$	—	$	—

The Company’s financial assets and liabilities subject to fair value procedures were comprised of the following:

Money Market Funds: The Company holds financial assets consisting of money market funds. These securities are valued using observable inputs, such as quoted prices in active markets for identical assets or liabilities.

Marketable Securities: The Company holds financial assets consisting of fixed-income U.S. government agency securities, corporate bonds, and commercial paper. The securities are valued using prices from independent pricing services based on quoted prices of identical instruments in less active or inactive markets. Additionally, quoted prices of similar instruments in active market or industry models using data inputs such as interest rates and prices that can be directly observed or corroborated in active markets are used to value marketable securities.

Derivative Warrant Liability: On September 15, 2022, the Company entered into a convertible note agreement with a face value of $10,500 (the "2022 Note"). The Company’s derivative warrant liability includes the warrants that were issued by the Company as part of the 2022 Note. The warrants are recorded on the condensed consolidated balance sheets at fair value. The fair value is based on unobservable inputs, which represent Level 3 measurements within the fair value hierarchy. The fair value estimate of the warrants was based on a Monte-Carlo simulation model. Inherent in a Monte-Carlo simulation model are assumptions related to price, volatility, risk-free interest rate, term to expiration, and dividend yield. The price is based on the publicly traded price of the Company’s common stock as of the measurement date. The Company estimated the volatility for the warrants based on the historical and implied volatilities of the Company's publicly traded common stock. The risk-free interest rate is based on interpolated U.S. Treasury rates, commensurate with a similar term to the warrants. The term to expiration was calculated as the contractual term of the warrants of four years. Finally, the Company does not currently anticipate paying a dividend. Any changes in these assumptions can change the valuation significantly. Changes in fair value are recognized in other income (expense) for each reporting period. Derivative Warrant Liability is included within other noncurrent liabilities on the condensed consolidated balance sheets.

Private Placement Warrant Liability: The Private Placement Warrants are recorded on the condensed consolidated balance sheets at fair value. The fair value is based on observable Level 2 inputs, specifically, the observable input of the Company's public warrants, as terms of both warrants are substantially similar. Any changes in the fair value of the liability are reflected in other income (expense), net, on the condensed consolidated statements of operations and comprehensive loss. Private Placement Warrant liability is included within other noncurrent liabilities on the condensed consolidated balance sheets.

For the nine months ended September 30, 2024, there were no net transfers between Level 1 and Level 2 inputs.

The following table presents a summary of the changes in fair value of the Company’s Level 3 financial instruments for the nine months ended September 30, 2024 (in thousands):

	*Derivative Warrant Liability*
Balance at December 31, 2023	$	26
Additions		—
Change in fair value included in other income (expense), net		4
Balance at September 30, 2024	$	30

The key inputs into the Monte-Carlo simulation model for the derivative warrant liability valued at September 30, 2024 are as follows:

	*September 30, 2024*
Expected term (years)		2.0
Expected volatility		227.7	%
Risk-free interest rate		3.7	%
Dividend yield		—	%
Exercise price	$	105.00

If factors or assumptions change, the estimated fair values could be materially different. The value of the Company’s derivative warrant liability would increase if a higher risk-free interest rate was used and would decrease if a lower risk-free interest rate was used. Similarly, a higher volatility assumption would increase the value of the liability, and a lower volatility assumption would decrease the value of the liability.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Note 14 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue from contract with customer	$ 104	$ 188	$ 156	$ 1,395
Transferred at Point in Time [Member]
Revenue from contract with customer	65	56	91	426
Transferred over Time [Member]
Revenue from contract with customer	39	132	65	969
UNITED STATES
Revenue from contract with customer	39	164	80	1,154
Europe [Member]
Revenue from contract with customer	65	24	76	184
Asia [Member]
Revenue from contract with customer	$ 0	$ 0	$ 0	$ 57

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Insider Trading Arr Line Items
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Note 13 - Stock-based Compensation

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Text Block]

13.

STOCK-BASED COMPENSATION

The following table summarizes stock-based compensation expense recorded in each financial statement line item in the Company’s condensed consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2024 and 2023 (in thousands):

	*Three months ended September 30,*				*Nine months ended September 30,*
	*2024*		*2023*		*2024*		*2023*
Cost of revenue	$	—	$	32	$	—	$	127
Research and development		926		1,720		2,634		5,528
Sales and marketing		37		653		222		2,695
General and administrative		1,285		1,679		4,146		6,357
Total stock-based compensation	$	2,248	$	4,084	$	7,002	$	14,707

The Company uses the Monte-Carlo simulation model to estimate the grant date fair value of awards with a market condition, which requires the input of subjective assumptions such as expected term, expected stock price volatility, risk-free interest rate, and dividend yield as discussed below.

Expected Term—The expected term for awards with a market condition is the length of time from the grant date to the date the market condition expires.

Expected Volatility—Expected volatility is estimated using a combination of the average historical volatility of the Company's own stock and those of comparable companies’ stock at the time of the grant.

Risk-Free Interest Rate—The risk-free interest rates are based on US Treasury yields in effect at the grant date for notes with comparable terms as the awards.

Dividend Yield—The expected dividend-yield assumption is based on the Company’s current expectations about its anticipated dividend policy.

There were no awards granted with a market condition during the nine months ended September 30, 2024.

Note 4 - Inventories (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Inventory, Current [Table Text Block]

	*September 30, 2024*		*December 31, 2023*
	(unaudited)
Raw materials	$	181	$	405
Work in-process		65		159
Finished goods		12		19
Total inventory, net	$	258	$	583

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
BALANCE (in shares) at Dec. 31, 2022	0	5,436,637
Balance at Dec. 31, 2022	$ 0	$ 1	$ 345,757	$ (1,279)	$ (250,509)	$ 93,970
Stock-based compensation	$ 0	$ 0	6,513	0	0	6,513
Issuance of common stock upon vesting of restricted stock units (in shares)	0	99,460
Taxes related to net share settlement of equity awards (in shares)	0	(44,028)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(867)	0	0	(867)
Other comprehensive income (loss), net of tax	0	0	0	469	0	469
Net loss	$ 0	$ 0	0	0	(26,265)	(26,265)
Issuance of common stock upon exercise of options (in shares)	0	68,969
Issuance of common stock upon exercise of options	$ 0	$ 0	391	0	0	391
Conversion of convertible note into common stock (in shares)	0	137,947
Conversion of convertible note into common stock	$ 0	$ 0	1,755	0	0	1,755
BALANCE (in shares) at Mar. 31, 2023	0	5,698,985
Balance at Mar. 31, 2023	$ 0	$ 1	353,549	(810)	(276,774)	75,966
BALANCE (in shares) at Dec. 31, 2022	0	5,436,637
Balance at Dec. 31, 2022	$ 0	$ 1	345,757	(1,279)	(250,509)	93,970
Net loss						(59,344)
BALANCE (in shares) at Sep. 30, 2023	0	6,222,488
Balance at Sep. 30, 2023	$ 0	$ 1	363,194	1	(309,853)	53,343
BALANCE (in shares) at Mar. 31, 2023	0	5,698,985
Balance at Mar. 31, 2023	$ 0	$ 1	353,549	(810)	(276,774)	75,966
Stock-based compensation	$ 0	$ 0	4,110	0	0	4,110
Issuance of common stock upon vesting of restricted stock units (in shares)	0	85,416
Taxes related to net share settlement of equity awards (in shares)	0	(29,861)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(181)	0	0	(181)
Other comprehensive income (loss), net of tax	0	0	0	420	0	420
Net loss	$ 0	$ 0	0	0	(16,031)	(16,031)
Issuance of common stock through Employee Stock Purchase Plan (in shares)	0	22,137
Issuance of common stock through Employee Stock Purchase Plan	$ 0	$ 0	118	0	0	118
Conversion of convertible note into common stock (in shares)	0	270,666
Conversion of convertible note into common stock	$ 0	$ 0	1,254	0	0	1,254
BALANCE (in shares) at Jun. 30, 2023	0	6,047,343
Balance at Jun. 30, 2023	$ 0	$ 1	358,850	(390)	(292,805)	65,656
Stock-based compensation	$ 0	$ 0	4,084	0	0	4,084
Issuance of common stock upon vesting of restricted stock units (in shares)	0	77,701
Taxes related to net share settlement of equity awards (in shares)	0	(27,080)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(261)	0	0	(261)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	19,500
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	136	0	0	136
Other comprehensive income (loss), net of tax	0	0	0	391	0	391
Net loss	$ 0	$ 0	0	0	(17,048)	(17,048)
Issuance of common stock upon exercise of options (in shares)	0	11,108
Issuance of common stock upon exercise of options	$ 0	$ 0	59	0	0	59
Stock issuance costs related to Common Stock Purchase Agreements	$ 0	$ 0	(3)	0	0	(3)
Conversion of convertible note into common stock (in shares)	0	93,916
Conversion of convertible note into common stock	$ 0	$ 0	329	0	0	329
BALANCE (in shares) at Sep. 30, 2023	0	6,222,488
Balance at Sep. 30, 2023	$ 0	$ 1	363,194	1	(309,853)	53,343
BALANCE (in shares) at Dec. 31, 2023	0	6,310,090
Balance at Dec. 31, 2023	$ 0	$ 1	366,647	10	(337,635)	29,023
Stock-based compensation	$ 0	$ 0	3,014	0	0	3,014
Issuance of common stock upon vesting of restricted stock units (in shares)	0	98,623
Taxes related to net share settlement of equity awards (in shares)	0	(34,694)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(45)	0	0	(45)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	129,000
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	165	0	0	165
Other comprehensive income (loss), net of tax	0	0	0	(14)	0	(14)
Net loss	$ 0	$ 0	0	0	(10,219)	(10,219)
BALANCE (in shares) at Mar. 31, 2024	0	6,503,019
Balance at Mar. 31, 2024	$ 0	$ 1	369,781	(4)	(347,854)	21,924
BALANCE (in shares) at Dec. 31, 2023	0	6,310,090
Balance at Dec. 31, 2023	$ 0	$ 1	366,647	10	(337,635)	29,023
Net loss						(26,912)
BALANCE (in shares) at Sep. 30, 2024	0	8,940,942
Balance at Sep. 30, 2024	$ 0	$ 1	379,425	27	(364,547)	14,906
BALANCE (in shares) at Mar. 31, 2024	0	6,503,019
Balance at Mar. 31, 2024	$ 0	$ 1	369,781	(4)	(347,854)	21,924
Stock-based compensation	$ 0	$ 0	1,740	0	0	1,740
Issuance of common stock upon vesting of restricted stock units (in shares)	0	167,143
Taxes related to net share settlement of equity awards (in shares)	0	(1,292)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(2)	0	0	(2)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	1,693,929
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	5,395	0	0	5,395
Other comprehensive income (loss), net of tax	0	0	0	(4)	0	(4)
Net loss	$ 0	$ 0	0	0	(7,987)	(7,987)
Issuance of common stock upon exercise of options (in shares)	0	44,255
Issuance of common stock upon exercise of options	$ 0	$ 0	134	0	0	134
Stock issuance costs related to Common Stock Purchase Agreements	$ 0	$ 0	(416)	0	0	(416)
Issuance of common stock through Employee Stock Purchase Plan (in shares)	0	30,679
Issuance of common stock through Employee Stock Purchase Plan	$ 0	$ 0	26	0	0	26
BALANCE (in shares) at Jun. 30, 2024	0	8,437,733
Balance at Jun. 30, 2024	$ 0	$ 1	376,658	(8)	(355,841)	20,810
Stock-based compensation	$ 0	$ 0	2,248	0	0	2,248
Issuance of common stock upon vesting of restricted stock units (in shares)	0	146,463
Taxes related to net share settlement of equity awards (in shares)	0	(53,767)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(66)	0	0	(66)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	410,513
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	585	0	0	585
Other comprehensive income (loss), net of tax	0	0	0	35	0	35
Net loss	$ 0	$ 0	0	0	(8,706)	(8,706)
BALANCE (in shares) at Sep. 30, 2024	0	8,940,942
Balance at Sep. 30, 2024	$ 0	$ 1	$ 379,425	$ 27	$ (364,547)	$ 14,906

Note 4 - Inventories

9 Months Ended

Sep. 30, 2024

Inventory Disclosure [Text Block]

4.	INVENTORIES

Inventory, net of write-downs, as of September 30, 2024 and December 31, 2023 were as follows (in thousands):

	*September 30, 2024*		*December 31, 2023*
	(unaudited)
Raw materials	$	181	$	405
Work in-process		65		159
Finished goods		12		19
Total inventory, net	$	258	$	583

The Company also had $209 and $208 of noncurrent inventory (raw materials), net of write-downs, classified within other noncurrent assets on the condensed consolidated balance sheet as of September 30, 2024 and December 31, 2023, respectively.

The Company’s current and noncurrent inventory as of September 30, 2024 and December 31, 2023 was written down by $4,485 and $5,062, respectively, in order to reduce inventory to the lower of cost or net realizable value.

Note 11 - Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2024

Comprehensive Income (Loss) Note [Text Block]

11.

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in accumulated other comprehensive income (loss) by component for the nine months ended September 30, 2024 and 2023 are as follows (in thousands):

	*Unrealized gains (losses) on available-for-sale securities*
Balance at December 31, 2023	$	10
Other comprehensive loss, net of tax		(14	)
Balance at March 31, 2024	$	(4	)
Other comprehensive loss, net of tax		(4	)
Balance at June 30, 2024	$	(8	)
Other comprehensive income, net of tax		35
Balance at September 30, 2024	$	27

	*Unrealized gains (losses) on available-for-sale securities*			*Change in fair value due to instrument-specific credit risk*			*Total*
Balance at December 31, 2022	$	(1,254	)	$	(25	)	$	(1,279	)
Other comprehensive income (loss), net of tax		490			(21	)		469
Balance at March 31, 2023	$	(764	)	$	(46	)	$	(810	)
Other comprehensive income, net of tax		420			—			420
Balance at June 30, 2023	$	(344	)	$	(46	)	$	(390	)
Other comprehensive loss before reclassifications, net of tax		345			—			345
Amounts reclassified from accumulated other comprehensive loss, net of tax		—			46			46
Other comprehensive income		345			46			391
Balance at September 30, 2023	$	1		$	—		$	1

Note 5 - Prepaid and Other Current Assets

9 Months Ended

Sep. 30, 2024