0001818644-23-000014 | 10-Q | XBRL Viewer

INVENTORIES

9 Months Ended

Sep. 30, 2023

Inventory, net of write-downs, as of September 30, 2023 and December 31, 2022 were as follows (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Raw materials	$	1,841	$	2,022
Work in-process	3,027		2,484
Finished goods	—		47
Total inventory, net	$	4,868	$	4,553

The Company also had $191 and $1,491 of non-current inventory (raw materials) classified within Other noncurrent assets on the condensed consolidated balance sheet as of September 30, 2023 and December 31, 2022, respectively.

The Company's current and non-current inventory as of September 30, 2023 and December 31, 2022 was written down by $3,160 and $833, respectively, in order to reduce inventory to the lower of cost or net realizable value.

REVENUE - Schedule of Contract Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Contract liabilities, current	$ 18	$ 987
Total	$ 18	$ 987	$ 1,518	$ 2,918

LEASES - Schedule of Maturities of Lease Liabilities (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Leases [Abstract]
2023 (remaining three months)	$ 634
2024	2,570
2025	2,583
2026	2,660
2027	2,701
Thereafter	11,116
Total lease payments	22,264
Less amount to discount to present value	(4,271)
Present value of lease liabilities	$ 17,993

RESTRUCTURING (Tables)

9 Months Ended

Sep. 30, 2023

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

Restructuring activity is summarized as follows as of September 30, 2023 (in thousands):


	One-time employee termination benefits		Other		Total
Balance as of December 31, 2022	$	—	$	—	$	—
Charges	1,253		—		1,253
Cash payments	(199)		—		(199)
Balance as of March 31, 2023	$	1,054	$	—	$	1,054
Charges	45		—		45
Cash payments	(955)		—		(955)
Balance as of June 30, 2023	$	144	$	—	$	144
Charges	122		50		172
Cash payments	(266)		(18)		(284)
Balance as of September 30, 2023	$	—	$	32	$	32

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


	Three months ended September 30, 2023		Nine months ended September 30, 2023
Cost of revenue	$	—	$	50
Research and development	—		503
Sales and marketing	100		658
General and administrative	72		259
Total restructuring charges	$	172	$	1,470

LEASES

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

LEASES

The components of operating lease expenses for the three and nine months ended September 30, 2023 and 2022 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Operating lease cost	$	593	$	602	$	1,797	$	1,780
Variable lease cost	89		62		248		171
Total operating lease cost	$	682	$	664	$	2,045	$	1,951

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


	Operating leases
Years ending - December 31:	(Unaudited)
2023 (remaining three months)	$	634
2024	2,570
2025	2,583
2026	2,660
2027	2,701
Thereafter	11,116
Total lease payments	22,264
Less amount to discount to present value	(4,271)
Present value of lease liabilities	$	17,993

REVENUE- Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
REVENUE- Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 188	$ 767	$ 1,395	$ 2,555
Prototype Sales
Disaggregation of Revenue [Line Items]
Revenue	56	652	426	1,182
Development Contracts
Disaggregation of Revenue [Line Items]
Revenue	$ 132	$ 115	$ 969	$ 1,373

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

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.

+ References

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+ Details

CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

9 Months Ended

Sep. 30, 2023

Cash and Cash Equivalents [Abstract]

CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

Cash, cash equivalents, and restricted cash as of September 30, 2023 and December 31, 2022 were as follows (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Cash and cash equivalents	$	37,149	$	19,064
Restricted cash	2,150		2,150
Total cash, cash equivalents, and restricted cash	$	39,299	$	21,214

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)	Sep. 30, 2023	Sep. 15, 2022
Debt Instrument [Line Items]
Warrant, term of contract (in years)	4 years
2022 Notes, First Closing \| 2022 Note
Debt Instrument [Line Items]
Loan amount		$ 10,500,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (59,344)	$ (74,972)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	998	794
Loss on sale of property and equipment, net	53	0
Noncash lease expense relating to operating lease right-of-use assets	1,058	993
Impairment of right-of-use assets	47	0
Inventory write-downs, net of scrapped inventory	3,666	576
Change in fair value of convertible note and warrant liabilities	914	(125)
Realized loss on instrument-specific credit risk	46	0
Stock-based compensation	14,707	18,003
Realized loss on redemption of marketable securities	0	77
Amortization of premiums and accretion of discounts on marketable securities, net of change in accrued interest	33	1,211
Changes in operating assets and liabilities:
Accounts receivable, net	379	3,598
Inventories, current and noncurrent, net	(2,681)	(2,256)
Prepaid and other current assets	1,672	(445)
Other noncurrent assets	133	420
Accounts payable	1,494	(1,236)
Accrued expenses and other current liabilities	(2,571)	220
Operating lease liabilities	(1,143)	(983)
Contract liabilities	(969)	(1,400)
Net cash used in operating activities	(41,508)	(55,525)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(1,421)	(3,402)
Proceeds from sale of property and equipment	243	0
Purchase of marketable securities	(8,736)	0
Proceeds from redemptions and maturities of marketable securities	76,350	93,592
Net cash provided by investing activities	66,436	90,190
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of stock options	450	1,032
Proceeds from the issuance of convertible notes	0	10,000
Payments for convertible note redemptions	(6,235)	0
Taxes paid related to the net share settlement of equity awards	(1,312)	(4,252)
Proceeds from issuance of common stock under the Common Stock Purchase Agreement	136	2,891
Proceeds from issuance of common stock through Employee Stock Purchase Plan	118	0
Stock issuance costs related to the Common Stock Purchase Agreement	0	(29)
Net cash (used in) provided by financing activities	(6,843)	9,642
NET INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	18,085	44,307
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—Beginning of period	21,214	16,333
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—End of period	39,299	60,640
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	16	20
Cash paid for interest	115	0
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING AND FINANCING ACTIVITIES:
Purchases of property and equipment included in accounts payable and accrued liabilities	23	154
Operating lease right-of-use assets obtained in exchange for lease obligations upon adoption of ASC 842 / Operating lease right-of-use assets obtained in exchange for lease obligation	0	556
Conversion of convertible notes and accrued interest into Class A common stock	3,338	0
Stock issuance costs included in accounts payable and accrued liabilities	3	0
Taxes related to net share settlement of equity awards included in accrued liabilities	1	9
Cumulative Effect, Period of Adoption, Adjustment
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING AND FINANCING ACTIVITIES:
Operating lease right-of-use assets obtained in exchange for lease obligations upon adoption of ASC 842 / Operating lease right-of-use assets obtained in exchange for lease obligation	$ 0	$ 16,284

SUBSEQUENT EVENTS (Details) - Subsequent Event $ in Thousands	Oct. 31, 2023 USD ($) employee
Employee Severance
Subsequent Event [Line Items]
Number of positions eliminated \| employee	29
Minimum \| Other
Subsequent Event [Line Items]
Restructuring and related cost	$ 4,500
Minimum \| Employee Severance
Subsequent Event [Line Items]
Restructuring and related cost	2,000
Maximum \| Other
Subsequent Event [Line Items]
Restructuring and related cost	6,500
Maximum \| Employee Severance
Subsequent Event [Line Items]
Restructuring and related cost	$ 2,500

STOCK-BASED COMPENSATION - Schedule of Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award (Details)	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Expected term (years)	1 year 18 days
Expected volatility	104.50%
Risk-free interest rate	4.80%
Dividend yield	0.00%

PREPAID AND OTHER CURRENT ASSETS

9 Months Ended

Sep. 30, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

PREPAID AND OTHER CURRENT ASSETS

Prepaid and other current assets as of September 30, 2023 and December 31, 2022 were as follows (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Prepaid expenses	$	2,635	$	4,203
Advances to suppliers	1,658		984
Demonstration units	45		281
Other	171		713
Total prepaid and other current assets	$	4,509	$	6,181

OTHER NONCURRENT ASSETS

9 Months Ended

Sep. 30, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

OTHER NONCURRENT ASSETS

Other noncurrent assets as of September 30, 2023 and December 31, 2022 were as follows (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Non-current inventory	$	191	$	1,491
Long-term prepaid expenses	763		901
Security deposits	86		81
Total other noncurrent assets	$	1,040	$	2,473

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
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 (in shares)	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)	186,674,693	163,099,124
Common stock — shares outstanding (in shares)	186,674,693	163,099,124

LEASES (Tables)

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Schedule of Operating Lease Expenses and Supplemental Cash Flow Information

The components of operating lease expenses for the three and nine months ended September 30, 2023 and 2022 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Operating lease cost	$	593	$	602	$	1,797	$	1,780
Variable lease cost	89		62		248		171
Total operating lease cost	$	682	$	664	$	2,045	$	1,951

Schedule of Maturities of Lease Liabilities

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


	Operating leases
Years ending - December 31:	(Unaudited)
2023 (remaining three months)	$	634
2024	2,570
2025	2,583
2026	2,660
2027	2,701
Thereafter	11,116
Total lease payments	22,264
Less amount to discount to present value	(4,271)
Present value of lease liabilities	$	17,993

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2023

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive income (loss) by component for the nine months ended September 30, 2023 and 2022 are as follows (in thousands):


	Change in net unrealized loss 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 income before reclassifications, net of tax	345		—		345
Amounts reclassified from accumulated other comprehensive loss, net of tax	—		46		46
Net other comprehensive income	345		46		391
Balance at September 30, 2023	$	1	$	—	$	1


	Change in net unrealized loss on available-for-sale securities		Change in fair value due to instrument-specific credit risk		Total
Balance at December 31, 2021	$	(391)	$	—	$	(391)
Other comprehensive loss, net of tax	(1,056)		—		(1,056)


Balance at March 31, 2022	$	(1,447)	$	—	$	(1,447)
Other comprehensive loss, net of tax	(182)		—		(182)
Balance at June 30, 2022	$	(1,629)	$	—	$	(1,629)
Other comprehensive loss before reclassifications, net of tax	(84)		—		(84)
Amounts reclassified from accumulated other comprehensive loss, net of tax	77		—		77
Net other comprehensive loss	(7)		—		(7)
Balance at September 30, 2022	$	(1,636)	$	—	$	(1,636)

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AEye, Inc. (the “Company” or “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. AEye is a provider of high-performance lidar systems for vehicle autonomy, advanced driver-assistance systems (ADAS), and smart industrial applications. AEye’s software-definable 4SightTM Intelligent Sensing Platform combines solid-state 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. 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, 2022 included in the Company's Annual Report on Form 10-K for the year ended December 31, 2022. Certain prior year line-item descriptions have been updated for consistency with the current year presentation, however, these changes did not impact the amounts or comparability. Amortization of premiums on marketable securities, net of change in accrued interest is now presented as Amortization of premiums and accretion of discounts on marketable securities, net of change in accrued interest on the condensed consolidated statements of cash flows. 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 receivables are derived from customers located in the U.S., Europe, and Asia. The Company mitigates its credit risks by performing ongoing credit evaluations of its customers’ financial conditions. The Company generally does not require collateral. Recently Adopted Accounting Guidance In June 2016, the Financial Accounting Standards Board, ("FASB"), issued Accounting Standards Update ("ASU") 2016-13, Measurement of Credit Losses on Financial Instruments, which has subsequently been amended by ASU No. 2018-19, ASU No. 2019-04, ASU No. 2019-05, ASU No. 2019-10, and ASU No. 2019-11. The objective of the guidance in ASU 2016-13 is to allow entities to recognize estimated credit losses in the period that the change in valuation occurs. ASU 2016-13 requires an entity to present financial assets measured on an amortized cost basis on the balance sheet net of an allowance for credit losses. Available-for-sale and held to maturity debt securities are also required to be held net of an allowance for credit losses. For public business entities, this standard is effective for fiscal years beginning after December 15, 2019. For smaller reporting companies, the standard is effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. The Company adopted ASU 2016-13 on January 1, 2023 which resulted in an immaterial impact to the consolidated financial statements.

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Sep. 30, 2023

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in accumulated other comprehensive income (loss) by component for the nine months ended September 30, 2023 and 2022 are as follows (in thousands):


	Change in net unrealized loss 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 income before reclassifications, net of tax	345		—		345
Amounts reclassified from accumulated other comprehensive loss, net of tax	—		46		46
Net other comprehensive income	345		46		391
Balance at September 30, 2023	$	1	$	—	$	1


	Change in net unrealized loss on available-for-sale securities		Change in fair value due to instrument-specific credit risk		Total
Balance at December 31, 2021	$	(391)	$	—	$	(391)
Other comprehensive loss, net of tax	(1,056)		—		(1,056)


Balance at March 31, 2022	$	(1,447)	$	—	$	(1,447)
Other comprehensive loss, net of tax	(182)		—		(182)
Balance at June 30, 2022	$	(1,629)	$	—	$	(1,629)
Other comprehensive loss before reclassifications, net of tax	(84)		—		(84)
Amounts reclassified from accumulated other comprehensive loss, net of tax	77		—		77
Net other comprehensive loss	(7)		—		(7)
Balance at September 30, 2022	$	(1,636)	$	—	$	(1,636)

OTHER NONCURRENT ASSETS (Tables)

9 Months Ended

Sep. 30, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of Other Noncurrent Assets

Other noncurrent assets as of September 30, 2023 and December 31, 2022 were as follows (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Non-current inventory	$	191	$	1,491
Long-term prepaid expenses	763		901
Security deposits	86		81
Total other noncurrent assets	$	1,040	$	2,473

NET LOSS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Schedule of Basic and Diluted 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 and per share data):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Numerator:
Net loss attributable to common stockholders	$	(17,048)	$	(23,624)	$	(59,344)	$	(74,972)
Denominator:
Weighted average common shares outstanding- Basic	184,117,531		159,312,203		172,182,776		156,702,000
Dilutive effect of potential common shares	—		—		—		—
Weighted average common shares outstanding- Diluted	184,117,531		159,312,203		172,182,776		156,702,000

Net loss per share attributable to common stockholders - Basic and Diluted	$	(0.09)	$	(0.15)	$	(0.34)	$	(0.48)

Schedule of Antidilutive Common Share Equivalents

The following table sets forth the anti-dilutive common share equivalents for the periods listed:


	Nine months ended September 30, 2023
	2023	2022
Common stock options issued and outstanding	9,395,315	26,082,681
Unvested restricted stock units	23,617,958	13,513,002
Warrants	9,583,322	9,583,322
Conversion of convertible notes	—	9,801,467
ESPP	1,302,183	—
Total	43,898,778	58,980,472

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2023	Nov. 06, 2023
Entity Listings [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	333-259554
Entity Registrant Name	AEye, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	37-1827430
Entity Address, Address Line One	One Park Place
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Dublin
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94568
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 (in shares)		188,143,137
Amendment Flag	false
Central Index Key	0001818644
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Common Stock
Entity Listings [Line Items]
Title of 12(b) Security	Common stock, $0.0001 par value per share
Trading Symbol	LIDR
Security Exchange Name	NASDAQ
Warrants
Entity Listings [Line Items]
Title of 12(b) Security	Warrants to purchase one share of common stock
Trading Symbol	LIDRW
Security Exchange Name	NASDAQ

RELATED PARTIES	9 Months Ended
RELATED PARTIES	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTIES	RELATED PARTIESSince November 2016, the Company has employed a sibling of Mr. Dussan, the Company’s Chief Technology Officer, who held the position of Director, Human Resources at September 30, 2023 and 2022. For the nine months ended September 30, 2023 and 2022, Mr. Dussan’s sibling received total cash compensation of $113 and $121, respectively. For the nine months ended September 30, 2023 and 2022, Mr. Dussan’s sibling was granted 60,000 and 22,500 RSUs, respectively. In addition, he participates in all other benefits that the Company generally offers to all of its employees.

- Definition

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.

+ References

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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
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-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

FAIR VALUE MEASUREMENTS - Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents, adjusted cost	$ 37,149	$ 19,064
Recurring
Assets
Total financial assets, adjusted cost	40,025	90,642
Marketable securities, unrealized gain (losses)	1	(1,254)
Total financial assets, fair value	40,026	89,388
Liabilities
Total financial liabilities	82	8,720
Recurring \| Cash and Cash Equivalents
Assets
Total financial assets, fair value	31,283	14,253
Recurring \| Marketable Securities
Assets
Total financial assets, fair value	8,743	75,135
Recurring \| Level 1 \| Money market funds
Assets
Cash and cash equivalents, adjusted cost	29,289	14,253
Cash and cash equivalents, fair value	29,289	14,253
Recurring \| Level 1 \| Money market funds \| Cash and Cash Equivalents
Assets
Cash and cash equivalents, fair value	29,289	14,253
Recurring \| Level 2 \| Private Placement Warrants
Liabilities
Private placement warrant liability	2	7
Recurring \| Level 2 \| Asset-backed securities
Assets
Marketable securities, adjusted cost		3,507
Marketable securities, unrealized gain (losses)		(119)
Marketable securities, fair value		3,388
Recurring \| Level 2 \| Asset-backed securities \| Marketable Securities
Assets
Marketable securities, fair value		3,388
Recurring \| Level 2 \| Corporate bonds
Assets
Marketable securities, adjusted cost	1,994	22,139
Marketable securities, unrealized gain (losses)	0	(240)
Marketable securities, fair value	1,994	21,899
Recurring \| Level 2 \| Corporate bonds \| Cash and Cash Equivalents
Assets
Cash and cash equivalents, fair value	1,994
Recurring \| Level 2 \| Corporate bonds \| Marketable Securities
Assets
Marketable securities, fair value		21,899
Recurring \| Level 2 \| Commercial paper
Assets
Marketable securities, adjusted cost	4,829	20,760
Marketable securities, unrealized gain (losses)	0	0
Marketable securities, fair value	4,829	20,760
Recurring \| Level 2 \| Commercial paper \| Marketable Securities
Assets
Marketable securities, fair value	4,829	20,760
Recurring \| Level 2 \| U.S. Government securities
Assets
Marketable securities, adjusted cost	3,913	29,983
Marketable securities, unrealized gain (losses)	1	(895)
Marketable securities, fair value	3,914	29,088
Recurring \| Level 2 \| U.S. Government securities \| Marketable Securities
Assets
Marketable securities, fair value	3,914	29,088
Recurring \| Level 3
Liabilities
Convertible notes		8,594
Recurring \| Level 3 \| Warrants
Liabilities
Derivative warrant liability	$ 80	$ 119

NET LOSS PER SHARE

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

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 and per share data):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Numerator:
Net loss attributable to common stockholders	$	(17,048)	$	(23,624)	$	(59,344)	$	(74,972)
Denominator:
Weighted average common shares outstanding- Basic	184,117,531		159,312,203		172,182,776		156,702,000
Dilutive effect of potential common shares	—		—		—		—
Weighted average common shares outstanding- Diluted	184,117,531		159,312,203		172,182,776		156,702,000

Net loss per share attributable to common stockholders - Basic and Diluted	$	(0.09)	$	(0.15)	$	(0.34)	$	(0.48)

Due to net losses for the nine months ended September 30, 2023 and 2022, 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, 2023
	2023	2022
Common stock options issued and outstanding	9,395,315	26,082,681
Unvested restricted stock units	23,617,958	13,513,002
Warrants	9,583,322	9,583,322
Conversion of convertible notes	—	9,801,467
ESPP	1,302,183	—
Total	43,898,778	58,980,472

RESTRUCTURING - Schedule of Restructuring and Related Costs (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Restructuring Reserve [Roll Forward]
Beginning balance	$ 144	$ 1,054	$ 0	$ 0
Charges	172	45	1,253	1,470	$ 0
Cash payments	(284)	(955)	(199)
Ending balance	32	144	1,054	32	0
One-time employee termination benefits
Restructuring Reserve [Roll Forward]
Beginning balance	144	1,054	0	0
Charges	122	45	1,253
Cash payments	(266)	(955)	(199)
Ending balance	0	144	1,054	0	0
Other
Restructuring Reserve [Roll Forward]
Beginning balance	0	0	0	0
Charges	50	0	0
Cash payments	(18)	0	0
Ending balance	$ 32	$ 0	$ 0	$ 32	$ 0

REVENUE

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

REVENUE

Sale of Prototypes

The Company recorded revenue for prototype sales of $56 and $426 in the three and nine months ended September 30, 2023, respectively, and $652 and $1,182 in the three and nine months ended September 30, 2022, respectively, in the condensed consolidated statements of operations and comprehensive loss. The Company does not incur significant contract costs in fulfilling or obtaining their contracts with customers.

Development Contracts

The Company has entered into research and development contracts 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 4SightTM perception-related goods and services, and recognized $132 and $969 in revenue for performance obligations satisfied during the three and nine months ended September 30, 2023 and $115 and $1,373 during the three and nine months ended September 30, 2022, 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 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Revenue by primary geographical market:
United States	$	164	$	130	$	1,154	$	1,777
Europe	24		622		184		742
Australia	—		—		32		—
Asia	—		15		25		36
Total	$	188	$	767	$	1,395	$	2,555

Revenue by timing of recognition:
Recognized at a point in time	$	56	$	652	$	426	$	1,402
Recognized over time	132		115		969		1,153
Total	$	188	$	767	$	1,395	$	2,555

Contract Liabilities

Contract liabilities consisted of the following as of September 30, 2023 and December 31, 2022 (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Contract liabilities, current	$	18	$	987

Total	$	18	$	987

The following table shows the significant changes in contract liabilities balance for the nine months ended September 30, 2023 and 2022 (in thousands):


	Nine months ended September 30,
	2023		2022
Beginning balance	$	987	$	2,918
Revenue recognized that was included in the contract liabilities beginning balance	(969)		(1,400)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period	—		—
Ending balance	$	18	$	1,518

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.

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Paragraph 12
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
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-Publisher FASB
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

INTEREST EXPENSE AND OTHER (Tables)

9 Months Ended

Sep. 30, 2023

Other Income and Expenses [Abstract]

Schedule of Interest Expense and Other

Interest expense and other for the three and nine months ended September 30, 2023 and 2022 consisted of the following (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022






Convertible note issuance costs	—		381		—		381
Amortization of premiums (accretion of discounts) on marketable securities, net	(1)		203		(230)		811
Realized losses on redemptions of marketable securities	—		77		—		77
Common Stock Purchase Agreement costs	—		—		—		28


Loss on disposal of assets	105		—		105		—
Impairment of right-of-use assets	—		—		47		—
Realized loss on instrument-specific credit risk	46		—		46		—
Other	24		27		41		41
Interest expense and other	$	174	$	688	$	9	$	1,338

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Concentration of Credit Risk	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 receivables are derived from customers located in the U.S., Europe, and Asia. The Company mitigates its credit risks by performing ongoing credit evaluations of its customers’ financial conditions. The Company generally does not require collateral.
Recently Adopted Accounting Guidance	Recently Adopted Accounting Guidance In June 2016, the Financial Accounting Standards Board, ("FASB"), issued Accounting Standards Update ("ASU") 2016-13, Measurement of Credit Losses on Financial Instruments, which has subsequently been amended by ASU No. 2018-19, ASU No. 2019-04, ASU No. 2019-05, ASU No. 2019-10, and ASU No. 2019-11. The objective of the guidance in ASU 2016-13 is to allow entities to recognize estimated credit losses in the period that the change in valuation occurs. ASU 2016-13 requires an entity to present financial assets measured on an amortized cost basis on the balance sheet net of an allowance for credit losses. Available-for-sale and held to maturity debt securities are also required to be held net of an allowance for credit losses. For public business entities, this standard is effective for fiscal years beginning after December 15, 2019. For smaller reporting companies, the standard is effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. The Company adopted ASU 2016-13 on January 1, 2023 which resulted in an immaterial impact to the consolidated financial statements.

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2023

Fair Value Disclosures [Abstract]

Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

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, 2023 Using:
	Adjusted Cost		Unrealized gain		Fair Value		Cash and Cash Equivalents		Marketable Securities
Assets
Level 1
Money market funds	$	29,289	$	—	$	29,289	$	29,289	$	—
Level 2

Corporate bonds	1,994		—		1,994		1,994		—
Commercial paper	4,829		—		4,829		—		4,829
U.S. Government securities	3,913		1		3,914		—		3,914
Total financial assets	$	40,025	$	1	$	40,026	$	31,283	$	8,743
Liabilities
Level 2
Private placement warrant liability	$	—	$	—	$	2	$	—	$	—
Level 3

Derivative warrant liability	—		—		80		—		—
Total financial liabilities	$	—	$	—	$	82	$	—	$	—


	Fair Value Measured as of December 31, 2022 Using:
	Adjusted Cost		Unrealized losses		Fair Value		Cash and Cash Equivalents		Marketable Securities
Assets
Level 1
Money market funds	$	14,253	$	—	$	14,253	$	14,253	$	—
Level 2
Asset-backed securities	$	3,507	$	(119)	$	3,388	$	—	$	3,388
Corporate bonds	22,139		(240)		21,899		—		21,899
Commercial paper	20,760		—		20,760		—		20,760
U.S. Government securities	29,983		(895)		29,088		—		29,088
Total financial assets	$	90,642	$	(1,254)	$	89,388	$	14,253	$	75,135
Liabilities
Level 2
Private placement warrant liability	$	—	$	—	$	7	$	—	$	—
Level 3
Convertible notes					$	8,594
Derivative warrant liability					119
Total financial liabilities	$	—	$	—	$	8,720	$	—	$	—

Schedule of the Changes in Fair Value of Level 3 Financial Instruments

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, 2023 (in thousands):


	2022 Note		Derivative Warrant Liability		Total
Balance at December 31, 2022	$	8,594	$	119	$	8,713

Payments or conversions	(9,573)		—		(9,573)
Change in fair value included in other income (expense), net	958		(39)		919
Change in fair value due to instrument specific credit risk included in other comprehensive income	21		—		21
Balance at September 30, 2023	$	—	$	80	$	80

Schedule of Key Inputs into the Black-Sholes Option Pricing Model

The key inputs into the Monte-Carlo simulation model for the derivative warrant liability valued at September 30, 2023 are as follows:


	September 30, 2023
Expected term (years)	2.9
Expected volatility	142.3		%
Risk-free interest rate	4.8		%
Dividend yield	—		%
Exercise price	$	3.50

INTEREST EXPENSE AND OTHER

9 Months Ended

Sep. 30, 2023

Other Income and Expenses [Abstract]

INTEREST EXPENSE AND OTHER

Interest expense and other for the three and nine months ended September 30, 2023 and 2022 consisted of the following (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022






Convertible note issuance costs	—		381		—		381
Amortization of premiums (accretion of discounts) on marketable securities, net	(1)		203		(230)		811
Realized losses on redemptions of marketable securities	—		77		—		77
Common Stock Purchase Agreement costs	—		—		—		28


Loss on disposal of assets	105		—		105		—
Impairment of right-of-use assets	—		—		47		—
Realized loss on instrument-specific credit risk	46		—		46		—
Other	24		27		41		41
Interest expense and other	$	174	$	688	$	9	$	1,338

FAIR VALUE MEASUREMENTS

9 Months Ended

Sep. 30, 2023

Fair Value Disclosures [Abstract]

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, and other current liabilities. 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, 2023 Using:
	Adjusted Cost		Unrealized gain		Fair Value		Cash and Cash Equivalents		Marketable Securities
Assets
Level 1
Money market funds	$	29,289	$	—	$	29,289	$	29,289	$	—
Level 2

Corporate bonds	1,994		—		1,994		1,994		—
Commercial paper	4,829		—		4,829		—		4,829
U.S. Government securities	3,913		1		3,914		—		3,914
Total financial assets	$	40,025	$	1	$	40,026	$	31,283	$	8,743
Liabilities
Level 2
Private placement warrant liability	$	—	$	—	$	2	$	—	$	—
Level 3

Derivative warrant liability	—		—		80		—		—
Total financial liabilities	$	—	$	—	$	82	$	—	$	—


	Fair Value Measured as of December 31, 2022 Using:
	Adjusted Cost		Unrealized losses		Fair Value		Cash and Cash Equivalents		Marketable Securities
Assets
Level 1
Money market funds	$	14,253	$	—	$	14,253	$	14,253	$	—
Level 2
Asset-backed securities	$	3,507	$	(119)	$	3,388	$	—	$	3,388
Corporate bonds	22,139		(240)		21,899		—		21,899
Commercial paper	20,760		—		20,760		—		20,760
U.S. Government securities	29,983		(895)		29,088		—		29,088
Total financial assets	$	90,642	$	(1,254)	$	89,388	$	14,253	$	75,135
Liabilities
Level 2
Private placement warrant liability	$	—	$	—	$	7	$	—	$	—
Level 3
Convertible notes					$	8,594
Derivative warrant liability					119
Total financial liabilities	$	—	$	—	$	8,720	$	—	$	—

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, commercial paper, and asset-backed securities. 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.

2022 Convertible Note: On September 15, 2022, the Company entered into a convertible note agreement with a face value of $10,500,000 (the "2022 Note"). The Company elected the fair value option to account for the 2022 Note. The fair value estimate of the 2022 Note was based on a binomial lattice model, which represents Level 3 measurements. Significant assumptions include the discount rate used in the model, remaining term, stock price, and volatility. The discount rate is derived from the estimated credit spread and the risk-free interest rate, which is based on interpolated U.S. Treasury rates, commensurate with a similar term to the 2022 Note. The remaining term is calculated based on the estimated maturity date of the 2022 Note. The stock price is based on the publicly traded price of our common stock as of the measurement date. The Company estimated the volatility for the 2022 Note based on the historical and implied volatilities of the Company's publicly traded common stock. The changes in fair value are recognized in other income (expense), net for each reporting period.

Derivative Warrant Liability: 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 our 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 4 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: As of September 30, 2023, 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. 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, 2023, 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, 2023 (in thousands):


	2022 Note		Derivative Warrant Liability		Total
Balance at December 31, 2022	$	8,594	$	119	$	8,713

Payments or conversions	(9,573)		—		(9,573)
Change in fair value included in other income (expense), net	958		(39)		919
Change in fair value due to instrument specific credit risk included in other comprehensive income	21		—		21
Balance at September 30, 2023	$	—	$	80	$	80

The key inputs into the Monte-Carlo simulation model for the derivative warrant liability valued at September 30, 2023 are as follows:


	September 30, 2023
Expected term (years)	2.9
Expected volatility	142.3		%
Risk-free interest rate	4.8		%
Dividend yield	—		%
Exercise price	$	3.50

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.

- Definition

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.

+ References + Details

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 65,656	$ 75,966	$ 93,970	$ 127,588	$ 147,243	$ 168,767	$ 93,970	$ 168,767
Other comprehensive income (loss), net of tax	345	420	469	(84)	(182)	(1,056)
Amounts reclassified from accumulated other comprehensive loss, net of tax	46			77			46	77
Net other comprehensive income (loss)	391	420	469	(7)
Ending balance	53,343	65,656	75,966	111,021	127,588	147,243	53,343	111,021
Total
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(390)	(810)	(1,279)	(1,629)	(1,447)	(391)	(1,279)	(391)
Net other comprehensive income (loss)	391	420	469	(7)
Ending balance	1	(390)	(810)	(1,636)	(1,629)	(1,447)	1	(1,636)
Change in net unrealized loss on available-for-sale securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(344)	(764)	(1,254)	(1,629)	(1,447)	(391)	(1,254)	(391)
Other comprehensive income (loss), net of tax	345	420	490	(84)	(182)	(1,056)
Amounts reclassified from accumulated other comprehensive loss, net of tax	0			77
Net other comprehensive income (loss)	345			(7)
Ending balance	1	(344)	(764)	(1,636)	(1,629)	(1,447)	1	(1,636)
Change in fair value due to instrument-specific credit risk
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(46)	(46)	(25)	0	0	0	(25)	0
Other comprehensive income (loss), net of tax	0	0	(21)	0	0	0
Amounts reclassified from accumulated other comprehensive loss, net of tax	46			0
Net other comprehensive income (loss)	46			0
Ending balance	$ 0	$ (46)	$ (46)	$ 0	$ 0	$ 0	$ 0	$ 0

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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-Name Accounting Standards Codification
-Section 55
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

INVENTORIES - Schedule of Inventory, Net of Write-Downs (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 1,841	$ 2,022
Work in-process	3,027	2,484
Finished goods	0	47
Total inventory, net	$ 4,868	$ 4,553

FAIR VALUE MEASUREMENTS - Schedule of the Changes in Fair Value of Level 3 Financial Instruments (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 8,713
Payments or conversions	(9,573)
Change in fair value included in other income (expense), net	919
Change in fair value due to instrument specific credit risk included in other comprehensive income	21
Ending balance	80
2022 Note
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	8,594
Payments or conversions	(9,573)
Change in fair value included in other income (expense), net	958
Change in fair value due to instrument specific credit risk included in other comprehensive income	21
Ending balance	0
Derivative Warrant Liability
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	119
Payments or conversions	0
Change in fair value included in other income (expense), net	(39)
Change in fair value due to instrument specific credit risk included in other comprehensive income	0
Ending balance	$ 80

OTHER NONCURRENT ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Non-current inventory	$ 191	$ 1,491
Long-term prepaid expenses	763	901
Security deposits	86	81
Total other noncurrent assets	$ 1,040	$ 2,473

CONVERTIBLE NOTES (Details)	Dec. 15, 2022 USD ($) d redemptionAmount $ / shares	Sep. 15, 2022 USD ($) instrument d $ / shares	Sep. 14, 2022 USD ($) issuance	Sep. 30, 2023 USD ($)
2022 Notes
Debt Instrument [Line Items]
Number of issuances allowed \| issuance			2
Proceeds receivable from convertible debt			$ 20,000
Number of monthly redemption amounts that can be accelerated in any calendar month \| redemptionAmount	4
2022 Notes \| 2022 Note
Debt Instrument [Line Items]
Minimum weighted average price (in dollars per share) \| $ / shares		$ 1.50
Trading days prior to the installment notice date \| d		20
Minimum average daily trading volume		$ 1,500,000
Interest rate (as percent)			5.00%
Discount on issuance, percentage			4.76%
Debt instrument, redemption price, percentage	6.67%
Convertible, conversion price (in dollars per share) \| $ / shares	$ 2.50	$ 0.30
Threshold percentage of stock price trigger	95.00%
Threshold consecutive trading days \| d	5
Monthly redemption premium, percentage	5.00%
Acceleration payment monthly limit	$ 2,800,000
Convertible notes outstanding				$ 0
2022 Notes \| 2022 Note \| Acceleration Date
Debt Instrument [Line Items]
Convertible, conversion price (in dollars per share) \| $ / shares	$ 0.30
Threshold percentage of stock price trigger	95.00%
Threshold consecutive trading days \| d	5
2022 Notes, Each Closing
Debt Instrument [Line Items]
Proceeds receivable from convertible debt			$ 9,850,000
2022 Notes, Each Closing \| 2022 Note
Debt Instrument [Line Items]
Loan amount			$ 10,500,000
2022 Notes, First Closing
Debt Instrument [Line Items]
Cash proceeds		$ 9,850,000
2022 Notes, First Closing \| 2022 Note
Debt Instrument [Line Items]
Loan amount		$ 10,500,000
Number of instruments issued \| instrument		1
2022 Notes, Second Closing \| 2022 Note
Debt Instrument [Line Items]
Borrowing conditions, maximum outstanding balance of other debt		$ 2,000,000

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 37,149	$ 19,064
Marketable securities	8,743	75,135
Accounts receivable, net	238	617
Inventories, net	4,868	4,553
Prepaid and other current assets	4,509	6,181
Total current assets	55,507	105,550
Right-of-use assets	14,397	15,502
Property and equipment, net	7,787	7,665
Restricted cash	2,150	2,150
Other noncurrent assets	1,040	2,473
Total assets	80,881	133,340
CURRENT LIABILITIES:
Accounts payable	4,707	3,218
Accrued expenses and other current liabilities	7,247	9,764
Contract liabilities	18	987
Convertible notes	0	8,594
Total current liabilities	11,972	22,563
Operating lease liabilities, noncurrent	15,484	16,681
Other noncurrent liabilities	82	126
Total liabilities	27,538	39,370
COMMITMENTS AND CONTINGENCIES (Note 16)
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; 186,674,693 and 163,099,124 shares issued and outstanding at September 30, 2023 and December 31, 2022	19	16
Additional paid-in capital	363,176	345,742
Accumulated other comprehensive income (loss)	1	(1,279)
Accumulated deficit	(309,853)	(250,509)
Total stockholders’ equity	53,343	93,970
Total liabilities and stockholders’ equity	$ 80,881	$ 133,340

CASH, CASH EQUIVALENTS, AND RESTRICTED CASH (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 37,149	$ 19,064
Restricted cash	2,150	2,150
Total cash, cash equivalents, and restricted cash	$ 39,299	$ 21,214	$ 60,640	$ 16,333

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXESFor the three and nine months ended September 30, 2023, the Company recorded a $5 and $43 provision for income taxes, respectively. For the three and nine months ended September 30, 2022, the Company recorded $13 and $39, 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 Company does not provide for federal income taxes on the undistributed earnings of its foreign subsidiaries as such earnings are to be reinvested indefinitely outside the U.S.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 5	$ 13	$ 43	$ 39

- Definition

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

+ References + Details

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit
Preferred stock, Beginning balance (in shares) at Dec. 31, 2021		0
Beginning balance at Dec. 31, 2021	$ 168,767	$ 0	$ 16	$ 320,937	$ (391)	$ (151,795)
Common stock, Beginning balance (in shares) at Dec. 31, 2021			155,137,237
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	5,340			5,340
Issuance of common stock upon exercise of stock options (in shares)			656,303
Issuance of common stock upon exercise of stock options	222			222
Issuance of common stock upon vesting of restricted stock units (in shares)			856,917
Taxes related to net share settlement of equity awards (in shares)			(285,533)
Taxes related to net share settlement of equity awards	(1,149)			(1,149)
Change in net unrealized loss on available-for-sale securities, net of tax	(1,056)				(1,056)
Net loss	(24,881)					(24,881)
Preferred stock, Ending balance (in shares) at Mar. 31, 2022		0
Ending balance at Mar. 31, 2022	147,243	$ 0	$ 16	325,350	(1,447)	(176,676)
Common stock, Ending balance (in shares) at Mar. 31, 2022			156,364,924
Preferred stock, Beginning balance (in shares) at Dec. 31, 2021		0
Beginning balance at Dec. 31, 2021	168,767	$ 0	$ 16	320,937	(391)	(151,795)
Common stock, Beginning balance (in shares) at Dec. 31, 2021			155,137,237
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Change in net unrealized loss on available-for-sale securities, net of tax	(1,322)
Net loss	(74,972)
Preferred stock, Ending balance (in shares) at Sep. 30, 2022		0
Ending balance at Sep. 30, 2022	111,021	$ 0	$ 16	339,408	(1,636)	(226,767)
Common stock, Ending balance (in shares) at Sep. 30, 2022			160,837,846
Preferred stock, Beginning balance (in shares) at Mar. 31, 2022		0
Beginning balance at Mar. 31, 2022	147,243	$ 0	$ 16	325,350	(1,447)	(176,676)
Common stock, Beginning balance (in shares) at Mar. 31, 2022			156,364,924
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	6,557			6,557
Issuance of common stock upon exercise of stock options (in shares)			1,105,298
Issuance of common stock upon exercise of stock options	446			446
Issuance of common stock upon vesting of restricted stock units (in shares)			883,318
Taxes related to net share settlement of equity awards (in shares)			(312,920)
Taxes related to net share settlement of equity awards	(1,431)			(1,431)
Issuance of common stock under Common Stock Purchase Agreement (in shares)			435,000
Issuance of common stock under the Common Stock Purchase Agreement	1,422			1,422
Issuance of stock upon exercise of public warrants			10
Change in net unrealized loss on available-for-sale securities, net of tax	(182)				(182)
Net loss	(26,467)					(26,467)
Preferred stock, Ending balance (in shares) at Jun. 30, 2022		0
Ending balance at Jun. 30, 2022	127,588	$ 0	$ 16	332,344	(1,629)	(203,143)
Common stock, Ending balance (in shares) at Jun. 30, 2022			158,475,630
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	6,106			6,106
Issuance of common stock upon exercise of stock options (in shares)			1,014,428
Issuance of common stock upon exercise of stock options	364			364
Issuance of common stock upon vesting of restricted stock units (in shares)			976,852
Taxes related to net share settlement of equity awards (in shares)			(339,064)
Taxes related to net share settlement of equity awards	(846)			(846)
Issuance of common stock under Common Stock Purchase Agreement (in shares)			710,000
Issuance of common stock under the Common Stock Purchase Agreement	1,469			1,469
Change in net unrealized loss on available-for-sale securities, net of tax	(84)
Transaction costs related to Common Stock Purchase Agreement	(29)
Other comprehensive income, net of tax	(7)				(7)
Net loss	(23,624)					(23,624)
Preferred stock, Ending balance (in shares) at Sep. 30, 2022		0
Ending balance at Sep. 30, 2022	$ 111,021	$ 0	$ 16	339,408	(1,636)	(226,767)
Common stock, Ending balance (in shares) at Sep. 30, 2022			160,837,846
Preferred stock, Beginning balance (in shares) at Dec. 31, 2022	0	0
Beginning balance at Dec. 31, 2022	$ 93,970	$ 0	$ 16	345,742	(1,279)	(250,509)
Common stock, Beginning balance (in shares) at Dec. 31, 2022	163,099,124		163,099,124
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 6,513			6,513
Issuance of common stock upon exercise of stock options (in shares)			2,069,081
Issuance of common stock upon exercise of stock options	391			391
Issuance of common stock upon vesting of restricted stock units (in shares)			2,983,790
Taxes related to net share settlement of equity awards (in shares)			(1,320,828)
Taxes related to net share settlement of equity awards	(867)			(867)
Conversion of convertible note into common stock (in shares)			4,138,414
Conversion of convertible note into common stock	1,755		$ 1	1,754
Other comprehensive income, net of tax	469				469
Net loss	(26,265)					(26,265)
Preferred stock, Ending balance (in shares) at Mar. 31, 2023		0
Ending balance at Mar. 31, 2023	$ 75,966	$ 0	$ 17	353,533	(810)	(276,774)
Common stock, Ending balance (in shares) at Mar. 31, 2023			170,969,581
Preferred stock, Beginning balance (in shares) at Dec. 31, 2022	0	0
Beginning balance at Dec. 31, 2022	$ 93,970	$ 0	$ 16	345,742	(1,279)	(250,509)
Common stock, Beginning balance (in shares) at Dec. 31, 2022	163,099,124		163,099,124
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Change in net unrealized loss on available-for-sale securities, net of tax	$ 1,255
Net loss	$ (59,344)
Preferred stock, Ending balance (in shares) at Sep. 30, 2023	0	0
Ending balance at Sep. 30, 2023	$ 53,343	$ 0	$ 19	363,176	1	(309,853)
Common stock, Ending balance (in shares) at Sep. 30, 2023	186,674,693		186,674,693
Preferred stock, Beginning balance (in shares) at Mar. 31, 2023		0
Beginning balance at Mar. 31, 2023	$ 75,966	$ 0	$ 17	353,533	(810)	(276,774)
Common stock, Beginning balance (in shares) at Mar. 31, 2023			170,969,581
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	4,110			4,110
Issuance of common stock upon vesting of restricted stock units (in shares)			2,562,467
Taxes related to net share settlement of equity awards (in shares)			(895,829)
Taxes related to net share settlement of equity awards	(181)			(181)
Conversion of convertible note into common stock (in shares)			8,119,992
Conversion of convertible note into common stock	1,254		$ 1	1,253
Issuance of common stock through Employee Stock Purchase Plan (in shares)			664,102
Issuance of common stock through Employee Stock Purchase Plan	118			118
Other comprehensive income, net of tax	420				420
Net loss	(16,031)					(16,031)
Preferred stock, Ending balance (in shares) at Jun. 30, 2023		0
Ending balance at Jun. 30, 2023	65,656	$ 0	$ 18	358,833	(390)	(292,805)
Common stock, Ending balance (in shares) at Jun. 30, 2023			181,420,313
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	4,084			4,084
Issuance of common stock upon exercise of stock options (in shares)			333,249
Issuance of common stock upon exercise of stock options	59			59
Issuance of common stock upon vesting of restricted stock units (in shares)			2,331,033
Taxes related to net share settlement of equity awards (in shares)			(812,387)
Taxes related to net share settlement of equity awards	(261)			(261)
Conversion of convertible note into common stock (in shares)			2,817,485
Conversion of convertible note into common stock	329		$ 1	328
Issuance of common stock under Common Stock Purchase Agreement (in shares)			585,000
Issuance of common stock under the Common Stock Purchase Agreement	136			136
Change in net unrealized loss on available-for-sale securities, net of tax	345
Transaction costs related to Common Stock Purchase Agreement	(3)			(3)
Other comprehensive income, net of tax	391				391
Net loss	$ (17,048)					(17,048)
Preferred stock, Ending balance (in shares) at Sep. 30, 2023	0	0
Ending balance at Sep. 30, 2023	$ 53,343	$ 0	$ 19	$ 363,176	$ 1	$ (309,853)
Common stock, Ending balance (in shares) at Sep. 30, 2023	186,674,693		186,674,693

RESTRUCTURING

9 Months Ended

Sep. 30, 2023

Restructuring and Related Activities [Abstract]

RESTRUCTURING

Restructuring

In the first quarter of 2023, management began the implementation of a revised strategic plan to focus on key products and critical customer engagements it believes will generate the best long-term results for all stakeholders. As a part of the implementation of the revised strategic plan, the Company has realigned resources, which resulted in restructuring charges of $172 in the three months ended September 30, 2023 and $1,470 in the nine months ended September 30, 2023 primarily relating to one-time employee termination benefits. On October 31, 2023, the Company implemented the second phase of its revised strategic plan - see Note 18, Subsequent Events. The Company did not have any restructuring charges during fiscal year 2022. Restructuring related liabilities are included in accrued expenses and other current liabilities in the condensed consolidated balance sheets.

Restructuring activity is summarized as follows as of September 30, 2023 (in thousands):


	One-time employee termination benefits		Other		Total
Balance as of December 31, 2022	$	—	$	—	$	—
Charges	1,253		—		1,253
Cash payments	(199)		—		(199)
Balance as of March 31, 2023	$	1,054	$	—	$	1,054
Charges	45		—		45
Cash payments	(955)		—		(955)
Balance as of June 30, 2023	$	144	$	—	$	144
Charges	122		50		172
Cash payments	(266)		(18)		(284)
Balance as of September 30, 2023	$	—	$	32	$	32

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


	Three months ended September 30, 2023		Nine months ended September 30, 2023
Cost of revenue	$	—	$	50
Research and development	—		503
Sales and marketing	100		658
General and administrative	72		259
Total restructuring charges	$	172	$	1,470

RESTRUCTURING - Schedule of Consolidated Statement of Operations and Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Total restructuring charges	$ 172	$ 45	$ 1,253	$ 1,470	$ 0
Cost of revenue
Restructuring Cost and Reserve [Line Items]
Total restructuring charges	0			50
Research and development
Restructuring Cost and Reserve [Line Items]
Total restructuring charges	0			503
Sales and marketing
Restructuring Cost and Reserve [Line Items]
Total restructuring charges	100			658
General and administrative
Restructuring Cost and Reserve [Line Items]
Total restructuring charges	$ 72			$ 259

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

INTEREST EXPENSE AND OTHER (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other Income and Expenses [Abstract]
Convertible note issuance costs	$ 0	$ 381	$ 0	$ 381
Amortization of premiums (accretion of discounts) on marketable securities, net	(1)	203	(230)	811
Realized loss on redemption of marketable securities	0	77	0	77
Common Stock Purchase Agreement costs	0	0	0	28
Loss on disposal of assets	105	0	105	0
Impairment of right-of-use assets	0	0	47	0
Realized loss on instrument-specific credit risk	46	0	46	0
Other	24	27	41	41
Interest expense and other	$ 174	$ 688	$ 9	$ 1,338

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal matters The Company may be subject to legal proceedings and claims that arise in the ordinary course of business. Management is not currently aware of any matters that will have a material effect on the financial position, results of operations, or cash flows of the Company.

PREPAID AND OTHER CURRENT ASSETS (Tables)

9 Months Ended

Sep. 30, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of Prepaid and Other Current Assets

Prepaid and other current assets as of September 30, 2023 and December 31, 2022 were as follows (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Prepaid expenses	$	2,635	$	4,203
Advances to suppliers	1,658		984
Demonstration units	45		281
Other	171		713
Total prepaid and other current assets	$	4,509	$	6,181

REVENUE - Schedule of Significant Changes in Contract Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Contract with Customer, Liability [Roll Forward]
Beginning balance	$ 987	$ 2,918
Revenue recognized that was included in the contract liabilities beginning balance	(969)	(1,400)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period	0	0
Ending balance	$ 18	$ 1,518

REVENUE - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Total revenue	$ 188	$ 767	$ 1,395	$ 2,555
Recognized at a point in time
Disaggregation of Revenue [Line Items]
Total revenue	56	652	426	1,402
Recognized over time
Disaggregation of Revenue [Line Items]
Total revenue	132	115	969	1,153
United States
Disaggregation of Revenue [Line Items]
Total revenue	164	130	1,154	1,777
Europe
Disaggregation of Revenue [Line Items]
Total revenue	24	622	184	742
Australia
Disaggregation of Revenue [Line Items]
Total revenue	0	0	32	0
Asia
Disaggregation of Revenue [Line Items]
Total revenue	$ 0	$ 15	$ 25	$ 36

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

+ References

+ Details

STOCK-BASED COMPENSATION

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION

The following table summarizes stock-based compensation expense recorded in each component of operating expenses in the Company’s condensed consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2023 and 2022 (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Cost of revenue	$	32	$	43	$	127	$	86
Research and development	1,720		1,899		5,528		5,167
Sales and marketing	653		1,239		2,695		3,477
General and administrative	1,679		2,925		6,357		9,273
Total stock-based compensation	$	4,084	$	6,106	$	14,707	$	18,003

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, the 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.

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.

The following table summarizes the valuation assumptions used in estimating the fair value of awards granted during the period with a market condition:


	Nine months ended September 30, 2023
Expected term (years)	1.05
Expected volatility	104.5	%
Risk-free interest rate	4.8	%
Dividend yield	—	%

CASH, CASH EQUIVALENTS, AND RESTRICTED CASH (Tables)

9 Months Ended

Sep. 30, 2023

Cash and Cash Equivalents [Abstract]

Schedule of Cash and Cash Equivalents

Cash, cash equivalents, and restricted cash as of September 30, 2023 and December 31, 2022 were as follows (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Cash and cash equivalents	$	37,149	$	19,064
Restricted cash	2,150		2,150
Total cash, cash equivalents, and restricted cash	$	39,299	$	21,214

Schedule of Restricted Cash

Cash, cash equivalents, and restricted cash as of September 30, 2023 and December 31, 2022 were as follows (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Cash and cash equivalents	$	37,149	$	19,064
Restricted cash	2,150		2,150
Total cash, cash equivalents, and restricted cash	$	39,299	$	21,214

PREPAID AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses	$ 2,635	$ 4,203
Advances to suppliers	1,658	984
Demonstration units	45	281
Other	171	713
Total prepaid and other current assets	$ 4,509	$ 6,181

INVENTORIES (Tables)

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Abstract]

Schedule of Inventory, Net of Write-Downs

Inventory, net of write-downs, as of September 30, 2023 and December 31, 2022 were as follows (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Raw materials	$	1,841	$	2,022
Work in-process	3,027		2,484
Finished goods	—		47
Total inventory, net	$	4,868	$	4,553

NET LOSS PER SHARE - Schedule of Antidilutive Common Share Equivalents (Details) - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents (in shares)	43,898,778	58,980,472
Common stock options issued and outstanding
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents (in shares)	9,395,315	26,082,681
Unvested restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents (in shares)	23,617,958	13,513,002
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents (in shares)	9,583,322	9,583,322
Conversion of convertible notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents (in shares)	0	9,801,467
ESPP
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common share equivalents (in shares)	1,302,183	0

REVENUE (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

Total revenue based on the disaggregation criteria described above are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Revenue by primary geographical market:
United States	$	164	$	130	$	1,154	$	1,777
Europe	24		622		184		742
Australia	—		—		32		—
Asia	—		15		25		36
Total	$	188	$	767	$	1,395	$	2,555

Revenue by timing of recognition:
Recognized at a point in time	$	56	$	652	$	426	$	1,402
Recognized over time	132		115		969		1,153
Total	$	188	$	767	$	1,395	$	2,555

Schedule of Contract Liabilities

Contract liabilities consisted of the following as of September 30, 2023 and December 31, 2022 (in thousands):


	September 30, 2023		December 31, 2022
	(unaudited)
Contract liabilities, current	$	18	$	987

Total	$	18	$	987

The following table shows the significant changes in contract liabilities balance for the nine months ended September 30, 2023 and 2022 (in thousands):


	Nine months ended September 30,
	2023		2022
Beginning balance	$	987	$	2,918
Revenue recognized that was included in the contract liabilities beginning balance	(969)		(1,400)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period	—		—
Ending balance	$	18	$	1,518

RESTRUCTURING - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Restructuring charges	$ 172	$ 45	$ 1,253	$ 1,470	$ 0

STOCK-BASED COMPENSATION - Schedule of Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	$ 4,084	$ 6,106	$ 14,707	$ 18,003
Cost of revenue
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	32	43	127	86
Research and development
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	1,720	1,899	5,528	5,167
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	653	1,239	2,695	3,477
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	$ 1,679	$ 2,925	$ 6,357	$ 9,273

INVENTORIES - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Non-current inventory	$ 191	$ 1,491
Inventory write down to reduce inventory to the lower of cost or to its net realizable value	$ 3,160	$ 833

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSOn October 31, 2023, the Company implemented the second phase of its automotive-first strategic plan previously announced in May 2023. The second phase of the plan is to align the Company's operations with evolving business needs by focusing on the Company's transition from research and development to the commercialization of its automotive products, while reducing fixed operating costs. As a result of the implementation of the second phase of the Company's automotive-first strategic plan, the Company expects to record a one-time, pre-tax charge in the range of $4,500 to $6,500 primarily related to the write-down of product and component inventory and impairment of assets. The Company also expects to incur a cash charge, in the range of $2,000 to $2,500, relating to a reduction-in-force impacting approximately 29 employees. These charges are expected to be incurred in the fourth quarter of 2023.

LEASES - Schedule of Components of Operating Lease Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease cost	$ 593	$ 602	$ 1,797	$ 1,780
Variable lease cost	89	62	248	171
Total operating lease cost	$ 682	$ 664	$ 2,045	$ 1,951

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
REVENUE:
Total revenue	$ 188	$ 767	$ 1,395	$ 2,555
Cost of revenue	4,479	2,708	8,651	5,617
Gross loss	(4,291)	(1,941)	(7,256)	(3,062)
OPERATING EXPENSES:
Research and development	5,654	8,971	20,993	28,309
Sales and marketing	1,910	4,466	10,782	14,405
General and administrative	5,380	7,896	20,279	29,053
Total operating expenses	12,944	21,333	52,054	71,767
LOSS FROM OPERATIONS	(17,235)	(23,274)	(59,310)	(74,829)
OTHER INCOME (EXPENSE):
Change in fair value of convertible note and warrant liabilities	12	16	(914)	125
Interest income and other	354	335	932	1,109
Interest expense and other	(174)	(688)	(9)	(1,338)
Total other income (expense), net	192	(337)	9	(104)
Provision for income tax expense	5	13	43	39
Net loss	$ (17,048)	$ (23,624)	$ (59,344)	$ (74,972)
PER SHARE DATA
Net loss per common share - Basic (in dollars per share)	$ (0.09)	$ (0.15)	$ (0.34)	$ (0.48)
Net loss per common share - Diluted (in dollars per share)	$ (0.09)	$ (0.15)	$ (0.34)	$ (0.48)
Weighted average common shares outstanding (basic) (in shares)	184,117,531	159,312,203	172,182,776	156,702,000
Weighted average common shares outstanding (diluted) (in shares)	184,117,531	159,312,203	172,182,776	156,702,000
COMPREHENSIVE LOSS:
Net loss	$ (17,048)	$ (23,624)	$ (59,344)	$ (74,972)
Change in net unrealized loss on available-for-sale securities, net of tax	345	(84)	1,255	(1,322)
Change in fair value due to instrument-specific credit risk, net of tax	0	0	(21)	0
Net losses reclassified into income during the period, net of tax	46	77	46	77
Comprehensive loss	(16,657)	(23,631)	(58,064)	(76,217)
Prototype sales
REVENUE:
Total revenue	56	652	426	1,182
Development contracts
REVENUE:
Total revenue	$ 132	$ 115	$ 969	$ 1,373

FAIR VALUE MEASUREMENTS - Schedule of Key Inputs into the Black-Sholes Option Pricing Model (Details) - Recurring - Level 3 - Monte Carlo Simulation Model - Derivative Warrant Liability	Sep. 30, 2023 $ / shares
Expected term (years)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant liability, measurement input	2.9
Expected volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant liability, measurement input	1.423
Risk-free interest rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant liability, measurement input	0.048
Dividend yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant liability, measurement input	0
Exercise price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant liability, measurement input	3.50

CONVERTIBLE NOTES	9 Months Ended
CONVERTIBLE NOTES	Sep. 30, 2023
Debt Disclosure [Abstract]
CONVERTIBLE NOTES	CONVERTIBLE NOTES 2022 Convertible Note On September 14, 2022, the Company entered into a Securities Purchase Agreement, or SPA, with an investor allowing for the sale and issue of two convertible notes, each with a principal balance of $10,500 and cash proceeds of $9,850, 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 cash proceeds of $9,850. As part of the First Closing, the Company also issued warrants to the investor. The second tranche convertible note under the SPA can be drawn at the Company's option, subject to satisfaction of certain conditions specified in the SPA, including, without limitation, (i) absence of an uncured event of default, as defined, (ii) there being a sufficient number of authorized but unissued shares of our common stock available for issuance, (iii) the daily volume weighted average price of our common stock exceeding $1.50 for the twenty (20) trading days prior to the draw of the second tranche, (iv) the average daily trading volume of our common stock exceeding $1.5 million for the twenty (20) trading days prior to the draw of the second tranche, and (v) the outstanding balance of the first tranche being less than $2 million. These conditions can be waived by the lender, but the lender has no obligation to do so. If the second tranche is not drawn down by March 15, 2024, the Company's right to effect a Second Closing shall automatically terminate. 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 ("Maturity Date"). Beginning December 15, 2022, and the first 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 are met, shares of Common Stock at the option of the Company and was payable together with monthly redemptions of the outstanding principal amount of the Note. If the Company elects to settle such redemptions in shares of Common Stock, the number of shares to be settled shall be 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 (5) trading days immediately preceding the applicable Monthly Redemption Date. If the Company elects to settle redemptions in cash, the Monthly Redemption Amount shall include a 5% premium. The investor is permitted to accelerate up to four (4) 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 shall be the lower of (i) the Installment Conversion Price for such current Installment Date or (ii) the greater of $0.30 and 95% of the lowest daily volume weighted average price of the Common Stock during the five (5) trading days immediately preceding the Acceleration Date. As these terms are defined in the 2022 Note, if either the relevant Installment Conversion Price or Acceleration Conversion Price, as applicable, is less than $0.30 per share, then a Conversion Floor Price Condition exists and we must deliver to the note holder the Conversion Installment Floor Amount in cash, in addition to the required number of shares, which are valued at $0.30 regardless of the actual trading price of our shares. The Conversion Installment Floor Amount is an amount in cash equal to the product obtained by multiplying (A) the higher of (i) the highest price that the Common Stock trades at on the Trading Day immediately preceding the relevant Share Delivery Date and (ii) the applicable Installment 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 are also trued-up in cash when the value of our shares is below $0.30 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 should be bifurcated from the 2022 Note. The Company classifies the 2022 Note as a liability at fair value and will remeasure the 2022 Note to fair value at each reporting period. The fair value measurement includes the assumption of accrued interest and expense and thus a separate amount is not reflected on the condensed consolidated statement of operations. As of September 30, 2023, the 2022 Note has no outstanding principal balance as all outstanding principal and accrued interest has been fully settled. 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.

- Definition

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.

+ References

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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+ Details

STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Stock-Based Compensation Expense


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Cost of revenue	$	32	$	43	$	127	$	86
Research and development	1,720		1,899		5,528		5,167
Sales and marketing	653		1,239		2,695		3,477
General and administrative	1,679		2,925		6,357		9,273
Total stock-based compensation	$	4,084	$	6,106	$	14,707	$	18,003

Schedule of Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award

The following table summarizes the valuation assumptions used in estimating the fair value of awards granted during the period with a market condition:


	Nine months ended September 30, 2023
Expected term (years)	1.05
Expected volatility	104.5	%
Risk-free interest rate	4.8	%
Dividend yield	—	%

RELATED PARTIES (Details) - Sibling of President and CTO - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Related Party Transaction [Line Items]
Cash compensation	$ 113	$ 121
RSUs
Related Party Transaction [Line Items]
Awards granted (in shares)	60,000	22,500

NET LOSS PER SHARE - Schedule of Basic and Diluted Net Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Numerator:
Net loss attributable to common stockholders	$ (17,048)	$ (16,031)	$ (26,265)	$ (23,624)	$ (26,467)	$ (24,881)	$ (59,344)	$ (74,972)
Denominator:
Weighted average common shares outstanding - Basic (in shares)	184,117,531			159,312,203			172,182,776	156,702,000
Dilutive effect of potential common shares (in shares)	0			0			0	0
Weighted average common shares outstanding - Diluted (in shares)	184,117,531			159,312,203			172,182,776	156,702,000
Net loss per share attributable to common stockholders - Basic (in dollars per share)	$ (0.09)			$ (0.15)			$ (0.34)	$ (0.48)
Net loss per share attributable to common stockholders - Diluted (in dollars per share)	$ (0.09)			$ (0.15)			$ (0.34)	$ (0.48)

- Definition

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

+ References

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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