0001437749-24-026910 | S-1/A | XBRL Viewer

Schedule of Cash and Cash Equivalents [Table Text Block]

	June 30, 2024		December 31, 2023
	(unaudited)
Cash and cash equivalents	$	11,215	$	16,932
Restricted cash		2,150		2,150
Total cash, cash equivalents, and restricted cash	$	13,365	$	19,082

	As of December 31,
	2023		2022
Cash and cash equivalents	$	16,932	$	19,064
Restricted cash		2,150		2,150
Total cash, cash equivalents, and restricted cash	$	19,082	$	21,214

Note 17 - Subsequent Events

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Subsequent Events [Text Block]

17.

SUBSEQUENT EVENTS

Management has evaluated subsequent events through August 7, 2024 and determined that there were no such events requiring recognition or disclosure in the condensed consolidated financial statements, other than as noted below.

On July 25, 2024, the Company entered into a Share Purchase Agreement ("Purchase Agreement") with an investor, in which the investor has committed to purchase, subject to certain limitations, up to $50,000 ("Total Commitment") of the Company's common stock. Under the terms and subject to the conditions of the Purchase Agreement, the Company has the right, but not the obligation, to sell to the investor, and the investor is obligated to purchase, up to the Total Commitment. Such sales of common stock by the Company, if any, will be subject to certain limitations, and may occur from time-to-time in the Company’s sole discretion, commencing once certain customary conditions are satisfied, including the filing and securing effectiveness of a resale registration statement with the U.S. Securities and Exchange Commission (the “SEC”) with respect to the shares to be sold to the investor under the Purchase Agreement.

22.

SUBSEQUENT EVENTS

Management has evaluated subsequent events through March 26, 2024 and determined that there were no such events requiring recognition or disclosure in the financial statements.

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (87,126)	$ (98,714)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,547	1,422
Loss on sale of property and equipment, net	59	0
Noncash lease expense relating to operating lease right-of-use assets	1,406	1,338
Impairment of long-lived assets	9,988	0
Gain from early termination of right-of-use assets	(35)	0
Inventory write-downs, net of scrapped inventory	7,712	675
Loss on advances to suppliers	1,385	0
Change in fair value of convertible note and warrant liabilities	858	14
Realized loss on instrument-specific credit risk	46	0
Stock-based compensation	18,071	23,959
Convertible note issuance costs	0	474
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	(211)	1,086
Expected credit losses	35	0
Changes in operating assets and liabilities:
Accounts receivable, net	451	3,605
Inventories, current and noncurrent, net	(2,459)	(2,634)
Prepaid and other current assets	2,279	(1,130)
Other noncurrent assets	284	527
Accounts payable	252	839
Accrued expenses and other current liabilities	(3,135)	85
Operating lease liabilities	(1,528)	(1,341)
Contract liabilities	(987)	(1,931)
Other noncurrent liabilities	383	0
Net cash used in operating activities	(50,725)	(71,649)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(1,951)	(4,200)
Proceeds from sale of property and equipment	283	0
Proceeds from redemptions and maturities of marketable securities	76,350	96,592
Purchases of marketable securities	(19,331)	(23,929)
Net cash provided by investing activities	55,351	68,463
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of stock options	455	1,174
Proceeds from the issuance of convertible note	0	9,850
Payments for convertible note redemptions	(6,235)	(874)
Payment of 2022 convertible note issuance costs	0	(324)
Taxes paid related to the net share settlement of equity awards	(1,445)	(4,621)
Proceeds from issuance of common stock under the Common Stock Purchase Agreements	136	2,891
Stock issuance costs related to the Common Stock Purchase Agreements	(3)	(29)
Proceeds from issuance of common stock through the Employee Stock Purchase Plan	334	0
Net cash provided by (used in) financing activities	(6,758)	8,067
NET (DECREASE) INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(2,132)	4,881
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—Beginning of period	21,214	16,333
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—End of period	19,082	21,214
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	115	133
Cash paid for income taxes	16	20
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING AND FINANCING ACTIVITIES:
Purchases of property and equipment included in accounts payable and accrued liabilities	0	28
Operating lease right-of-use assets obtained in exchange for lease obligation	0	556
Operating lease liabilities extinguished upon early lease termination	335	0
Conversion of convertible notes and accrued interest into Class A common stock	3,338	600
Taxes related to net share settlement of equity awards included in accrued liabilities	0	4
Cumulative Effect, Period of Adoption, Adjustment [Member]
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING AND FINANCING ACTIVITIES:
Operating lease right-of-use assets obtained in exchange for lease obligation	$ 0	$ 16,284

Note 6 - Leases - Schedule of Lessee Assets and Liabilities 1 (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Operating lease right-of-use assets	$ 10,499	$ 11,226	$ 15,502
Operating lease liabilities, current		2,415	2,455
Operating lease liabilities, non-current	14,064	14,858	16,681
Total operating lease liabilities	$ 16,474	$ 17,273	$ 19,136
Weighted average remaining lease term (in years) (Year)		7 years 10 months 20 days	9 years 3 months 3 days
Weighted average discount rate		5.32%	5.35%

Note 11 - Stock-based Compensation (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Cost of revenue	$	—	$	34	$	—	$	95
Research and development		499		1,530		1,708		3,808
Sales and marketing		3		674		185		2,042
General and administrative		1,238		1,872		2,861		4,678
Total stock-based compensation	$	1,740	$	4,110	$	4,754	$	10,623

	Twelve months ended December 31,
	2023		2022
Research and development	$	6,821	$	7,201
Sales and marketing		2,993		4,696
General and administrative		8,121		11,931
Cost of revenue		136		131
Total stock-based compensation	$	18,071	$	23,959

Document And Entity Information	6 Months Ended
Document And Entity Information	Jun. 30, 2024
Document Information [Line Items]
Entity Central Index Key	0001818644
Entity Registrant Name	AEye, Inc.
Amendment Flag	true
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Document Type	S-1/A
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	37-1827430
Entity Address, Address Line One	4670 Willow Road, Suite 125
Entity Address, City or Town	Pleasanton
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94588
City Area Code	925
Local Phone Number	400-4366
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Amendment Description	The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.

Note 6 - Leases - Maturity of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
2024 (remaining six months)	$ 1,230
2024	2,484	$ 2,474
2025	2,559	2,484
2026	2,636	2,559
2027	2,716	2,636
Thereafter	8,400
Total lease payments	20,025	21,269
Less amount to discount to present value	(3,551)	(3,996)
Present value of lease liabilities	$ 16,474	$ 17,273	$ 19,136

Note 15 - Stock-based Compensation - Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance (in shares)	846,451
Balance, weighted average exercise price (in dollars per share)	$ 14.94
Balance, weighted average contractual life (Year)	3 years 25 days	6 years 5 months 12 days
Balance, aggregate intrinsic value	$ 0	$ 2,277
Granted (in shares)	0	0
Granted, weighted average exercise price (in dollars per share)	$ 0
Exercised (in shares)	(81,814)
Exercised, weighted average exercise price (in dollars per share)	$ 5.57
Forfeited (in shares)	(111,937)
Forfeited, weighted average exercise price (in dollars per share)	$ 18.78
Expired (in shares)	(363,685)
Expired, weighted average exercise price (in dollars per share)	$ 18.77
Repurchased (in shares)	0
Repurchased, weighted average exercise price (in dollars per share)	$ 0
Balance (in shares)	289,015	846,451
Balance, weighted average exercise price (in dollars per share)	$ 11.29	$ 14.94
Vested and expected to vest (in shares)	289,015
Vested and expected to vest, weighted average exercise price (in dollars per share)	$ 11.29
Vested and expected to vest, weighted average contractual life (Year)	3 years 25 days
Vested and expected to vest, aggregate intrinsic value	$ 0
Vested and exercisable (in shares)	281,380
Vested and exercisable, weighted average exercise price (in dollars per share)	$ 11.09
Vested and exercisable, weighted average contractual life (Year)	2 years 11 months 19 days
Vested and exercisable, aggregate intrinsic value	$ 0

Note 14 - Net Loss Per Share

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Earnings Per Share [Text Block]

10.

NET LOSS PER SHARE

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

	Three months ended June 30,						Six months ended June 30,
	2024			2023			2024			2023
Numerator:
Net loss attributable to common stockholders	$	(7,987	)	$	(16,031	)	$	(18,206	)	$	(42,296	)
Denominator:
Weighted average common shares outstanding - Basic		6,874,454			5,855,866			6,499,089			5,632,091
Weighted average common shares outstanding - Diluted		6,874,454			5,855,866			6,499,089			5,632,091

Net loss per share attributable to common stockholders - Basic and Diluted	$	(1.16	)	$	(2.74	)	$	(2.80	)	$	(7.51	)

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

	Six months ended June 30,
	2024		2023
Common stock options issued and outstanding		144,287		416,634
Unvested restricted stock units		715,297		876,578
Warrants		319,443		319,443
Common Stock Purchase Agreement		206,780		990,681
Conversion of convertible notes		75,469		307,841
ESPP		30,679		213,196
Total		1,491,955		3,124,373

14.

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 per share data):

	Twelve months ended December 31,
	2023			2022
Numerator:
Net loss attributable to common stockholders	$	(87,126	)	$	(98,714	)
Denominator:
Weighted average common shares outstanding- Basic		5,827,721			5,245,624
Dilutive effect of potential common shares		—			—
Weighted average common shares outstanding- Diluted		5,827,721			5,245,624

Net loss per share attributable to common stockholders - Basic and Diluted	$	(14.95	)	$	(18.82	)

Due to net losses for the years ended December 31, 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:

	Twelve months ended December 31,
	2023		2022
Warrants		319,443		319,443
Common stock options issued and outstanding		289,015		846,451
Unvested restricted stock units		652,453		425,703
Conversion of convertible notes		—		543,120
ESPP		23,816		66,666
Total		1,284,727		2,201,383

Note 10 - Net Loss Per Share (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

	Three months ended June 30,						Six months ended June 30,
	2024			2023			2024			2023
Numerator:
Net loss attributable to common stockholders	$	(7,987	)	$	(16,031	)	$	(18,206	)	$	(42,296	)
Denominator:
Weighted average common shares outstanding - Basic		6,874,454			5,855,866			6,499,089			5,632,091
Weighted average common shares outstanding - Diluted		6,874,454			5,855,866			6,499,089			5,632,091

Net loss per share attributable to common stockholders - Basic and Diluted	$	(1.16	)	$	(2.74	)	$	(2.80	)	$	(7.51	)

	Twelve months ended December 31,
	2023			2022
Numerator:
Net loss attributable to common stockholders	$	(87,126	)	$	(98,714	)
Denominator:
Weighted average common shares outstanding- Basic		5,827,721			5,245,624
Dilutive effect of potential common shares		—			—
Weighted average common shares outstanding- Diluted		5,827,721			5,245,624

Net loss per share attributable to common stockholders - Basic and Diluted	$	(14.95	)	$	(18.82	)

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

	Six months ended June 30,
	2024		2023
Common stock options issued and outstanding		144,287		416,634
Unvested restricted stock units		715,297		876,578
Warrants		319,443		319,443
Common Stock Purchase Agreement		206,780		990,681
Conversion of convertible notes		75,469		307,841
ESPP		30,679		213,196
Total		1,491,955		3,124,373

	Twelve months ended December 31,
	2023		2022
Warrants		319,443		319,443
Common stock options issued and outstanding		289,015		846,451
Unvested restricted stock units		652,453		425,703
Conversion of convertible notes		—		543,120
ESPP		23,816		66,666
Total		1,284,727		2,201,383

Note 17 - Restructuring - Summary of Restructuring Reserve (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 569	$ 691		$ 691
Charges	0	123	$ 45	123	$ 1,298	$ 19,153	$ 0
Cash payments	(234)	(245)
Balance	335	569		335		691
One-time Termination Benefits [Member]
Balance	200	402		402	0	0
Charges	0	18				3,224
Cash payments	(200)	(220)				(2,822)
Balance	0	200		0		402	0
Loss on Long-Term Purchase Commitment [Member]
Balance	336	233		233	0	0
Charges	0	105				360
Cash payments	(34)	(2)				(127)
Balance	302	336		302		233	0
Other Restructuring [Member]
Balance	33	56		56	0	0
Charges	0	0				123
Cash payments	0	(23)				(67)
Balance	$ 33	33		33		56	0
Nonimpairment Restructuring Charges [Member]
Balance		$ 691		$ 691	$ 0	0
Charges						3,707
Cash payments						(3,016)
Balance						$ 691	$ 0

Note 7 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Impairment, Long-Lived Asset, Held-for-Use	$ 9,988	$ 0
Depreciation	1,547	1,422
Property, Plant and Equipment, Disposals	1,041	604
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment	342	0
Property and Equipment [Member]
Impairment, Long-Lived Asset, Held-for-Use	$ 7,418	$ 0

Note 4 - Inventories (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Inventory, Noncurrent	$ 209	$ 208	$ 1,491
Inventory, Accumulated Write Down	$ 5,097	$ 5,062

Note 4 - Inventories 1 (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Schedule of Inventory, Current [Table Text Block]

	June 30, 2024		December 31, 2023
	(unaudited)
Raw materials	$	246	$	405
Work in-process		123		159
Finished goods		13		19
Total inventory, net	$	382	$	583

	As of December 31,
	2023		2022
Raw materials	$	405	$	2,022
Work in-process		159		2,484
Finished goods		19		47
Total inventory, net	$	583	$	4,553

Note 13 - Accumulated Other Comprehensive Income (Loss)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Comprehensive Income (Loss) Note [Text Block]

9.	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

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

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

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

13.

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in accumulated other comprehensive income (loss) by component for the twelve months ended December 31, 2023 and 2022 are as follows (in thousands):

	Unrealized gains (losses) 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 before reclassifications, net of tax		(940	)		(25	)		(965	)
Amounts reclassified from accumulated other comprehensive loss, net of tax		77			—			77
Net other comprehensive loss		(863	)		(25	)		(888	)
Balance at December 31, 2022	$	(1,254	)	$	(25	)	$	(1,279	)
Other comprehensive income (loss) before reclassifications, net of tax		1,264			(21	)		1,243
Amounts reclassified from accumulated other comprehensive loss, net of tax		—			46			46
Net other comprehensive income		1,264			25			1,289
Balance at December 31, 2023	$	10		$	—		$	10

The amounts reclassified out of accumulated other comprehensive income (loss) in the twelve months ended December 31, 2023 and 2022 are included within Interest expense and other on the consolidated statement of operations.

Note 17 - Restructuring - Summary of Restructuring and Related Costs (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Charges	$ 0	$ 123	$ 45	$ 123	$ 1,298	$ 19,153	$ 0
One-time Termination Benefits [Member]
Charges	0	18				3,224
Losses on Current Asset Write-Downs [Member]
Charges						5,261
Loss on Long-Term Purchase Commitment [Member]
Charges	0	105				360
Losses on Noncurrent Asset Disposal and Impairment [Member]
Charges						10,185
Other Restructuring [Member]
Charges	0	$ 0				123
Cost of Sales [Member]
Charges	0		0	105	50	5,721
Cost of Sales [Member] \| One-time Termination Benefits [Member]
Charges						130
Cost of Sales [Member] \| Losses on Current Asset Write-Downs [Member]
Charges						5,231
Cost of Sales [Member] \| Loss on Long-Term Purchase Commitment [Member]
Charges						360
Cost of Sales [Member] \| Losses on Noncurrent Asset Disposal and Impairment [Member]
Charges						0
Cost of Sales [Member] \| Other Restructuring [Member]
Charges						0
Research and Development Expense [Member]
Charges	0		0	0	503	941
Research and Development Expense [Member] \| One-time Termination Benefits [Member]
Charges						789
Research and Development Expense [Member] \| Losses on Current Asset Write-Downs [Member]
Charges						0
Research and Development Expense [Member] \| Loss on Long-Term Purchase Commitment [Member]
Charges						0
Research and Development Expense [Member] \| Losses on Noncurrent Asset Disposal and Impairment [Member]
Charges						152
Research and Development Expense [Member] \| Other Restructuring [Member]
Charges						0
Selling and Marketing Expense [Member]
Charges	0		45	18	558	2,079
Selling and Marketing Expense [Member] \| One-time Termination Benefits [Member]
Charges						2,011
Selling and Marketing Expense [Member] \| Losses on Current Asset Write-Downs [Member]
Charges						30
Selling and Marketing Expense [Member] \| Loss on Long-Term Purchase Commitment [Member]
Charges						0
Selling and Marketing Expense [Member] \| Losses on Noncurrent Asset Disposal and Impairment [Member]
Charges						38
Selling and Marketing Expense [Member] \| Other Restructuring [Member]
Charges						0
General and Administrative Expense [Member]
Charges	$ 0		$ 0	$ 0	$ 187	472
General and Administrative Expense [Member] \| One-time Termination Benefits [Member]
Charges						294
General and Administrative Expense [Member] \| Losses on Current Asset Write-Downs [Member]
Charges						0
General and Administrative Expense [Member] \| Loss on Long-Term Purchase Commitment [Member]
Charges						0
General and Administrative Expense [Member] \| Losses on Noncurrent Asset Disposal and Impairment [Member]
Charges						55
General and Administrative Expense [Member] \| Other Restructuring [Member]
Charges						123
Impairment of Long-Lived Assets [Member]
Charges						9,940
Impairment of Long-Lived Assets [Member] \| One-time Termination Benefits [Member]
Charges						0
Impairment of Long-Lived Assets [Member] \| Losses on Current Asset Write-Downs [Member]
Charges						0
Impairment of Long-Lived Assets [Member] \| Loss on Long-Term Purchase Commitment [Member]
Charges						0
Impairment of Long-Lived Assets [Member] \| Losses on Noncurrent Asset Disposal and Impairment [Member]
Charges						9,940
Impairment of Long-Lived Assets [Member] \| Other Restructuring [Member]
Charges						$ 0

Note 6 - Leases 1 (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Gain (Loss) On Early Termination Of Right-Of-Use Assets					$ 35
Operating Lease, Impairment Loss	$ 0	$ 47	$ 0	$ 47	$ 2,570	$ 0
Lessee, Operating Lease, Remaining Lease Term (Year)					3 years 8 months 12 days
Lessee, Operating Lease, Liability, to be Paid	$ 20,025		$ 20,025		$ 21,269
Office Facilities in Northern California [Member]
Lessee, Operating Lease, Liability, to be Paid					$ 360
Office Facilities in Northern California [Member] \| Minimum [Member]
Lessee, Operating Lease, Renewal Term (Year)					2 years
Office Facilities in Northern California [Member] \| Maximum [Member]
Lessee, Operating Lease, Renewal Term (Year)					5 years

Note 1 - Organization and Summary of Significant Accounting Policies (Details Textual) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024 USD ($) $ / shares	Mar. 31, 2024 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Jun. 30, 2024 USD ($) $ / shares	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares
Cash, Cash Equivalents, and Short-Term Investments	$ 27,989				$ 27,989		$ 36,523
Retained Earnings (Accumulated Deficit)	(355,841)				(355,841)		(337,635)	$ (250,509)
Net Income (Loss) Attributable to Parent	$ (7,987)	$ (10,219)	$ (16,031)	$ (26,265)	(18,206)	$ (42,296)	(87,126)	(98,714)
Net Cash Provided by (Used in) Operating Activities					$ (14,241)	$ (32,445)	$ (50,725)	$ (71,649)
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares	$ 0.0001				$ 0.0001		$ 0.0001	$ 0.0001
Number of Operating Segments							1
Property, Plant and Equipment, Net	$ 459				$ 459		$ 281	$ 7,665
Restricted Cash, Noncurrent	$ 2,150				$ 2,150		2,150	2,150
Accounts Receivable, Allowance for Credit Loss, Writeoff							0	0
Accounts Receivable, Allowance for Credit Loss							35	0
Inventory Valuation Reserves							5,062	833
Impairment, Long-Lived Asset, Held-for-Use							$ 9,988	$ 0
Number of Finance Leases							0	0
Standard Product Warranty Term (Year)							1 year
Contract with Customer, Asset, after Allowance for Credit Loss							$ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued							0	$ 0
Convertible Note 2022 [Member]
Convertible Debt							$ 0	$ 0
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)							2 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)							7 years
Customer Concentration Risk [Member] \| Four Customers [Member] \| Accounts Receivable [Member]
Concentration Risk, Percentage							10.00%
Customer Concentration Risk [Member] \| Four Customers [Member] \| Revenue from Contract with Customer Benchmark [Member]
Concentration Risk, Percentage								10.00%
Supplier Concentration Risk [Member] \| Accounts Payable [Member] \| One Vendor [Member]
Concentration Risk, Percentage							10.00%
Supplier Concentration Risk [Member] \| Revenue from Contract with Customer Benchmark [Member] \| Two Vendors [Member]
Concentration Risk, Percentage								10.00%

Note 19 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Tax Expense (Benefit)	$ 0	$ 19	$ 2	$ 38	$ 57	$ 58
State and Local Income Tax Expense (Benefit), Continuing Operations					3	9
Foreign Income Tax Expense (Benefit), Continuing Operations					$ 54	$ 49
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent					21.00%	21.00%
Deferred Tax Assets, Valuation Allowance					$ 98,840	$ 68,868
Domestic Tax Jurisdiction [Member]
Operating Loss Carryforwards					247,802	184,007
Domestic Tax Jurisdiction [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount					7,591	6,193
Domestic Tax Jurisdiction [Member] \| Expiring in 2033 [Member]
Operating Loss Carryforwards					12,256
Domestic Tax Jurisdiction [Member] \| Indefinite Life [Member]
Operating Loss Carryforwards					235,546
State and Local Jurisdiction [Member]
Operating Loss Carryforwards					202,887	127,624
State and Local Jurisdiction [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount					5,829	$ 4,597
State and Local Jurisdiction [Member] \| Expiring in 2029 [Member]
Operating Loss Carryforwards					$ 202,887

Note 8 - Other Noncurrent Assets - Schedule of Other Noncurrent Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Non-current inventory	$ 209	$ 208	$ 1,491
Long-term prepaid expenses		626	901
Security deposits		72	81
Total other noncurrent assets	$ 735	$ 906	$ 2,473

Note 6 - Leases 1 (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Lease, Cost [Table Text Block]

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Operating lease cost	$	582	$	602	$	1,171	$	1,204
Variable lease cost		85		80		169		159
Total operating lease cost	$	667	$	682	$	1,340	$	1,363

	Twelve months ended December 31,
	2023		2022
Operating lease cost	$	2,379	$	2,382
Variable lease cost		340		241
Total operating lease cost	$	2,719	$	2,623

	Twelve months ended December 31,
	2023			2022
Cash paid for operating leases included in operating cash flows	$	(2,500	)	$	(1,341	)

Assets And Liabilities, Lessee [Table Text Block]

	As of December 31,
	2023		2022
Operating lease right-of-use assets	$	11,226	$	15,502

Operating lease liabilities:
Operating lease liabilities, current	$	2,415	$	2,455
Operating lease liabilities, non-current		14,858		16,681
Total operating lease liabilities	$	17,273	$	19,136

	As of December 31,
	2023			2022
Weighted average remaining lease term (in years)		7.89			9.26
Weighted average discount rate		5.32	%		5.35	%

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

	Operating leases
Years ending - December 31:	*(unaudited)*
2024 (remaining six months)	$	1,230
2025		2,484
2026		2,559
2027		2,636
2028		2,716
Thereafter		8,400
Total lease payments		20,025
Less amount to discount to present value		(3,551	)
Present value of lease liabilities	$	16,474

Years ending - December 31:
2024	$	2,474
2025		2,484
2026		2,559
2027		2,636
2028		2,716
Thereafter		8,400
Total lease payments		21,269
Less amount to discount to present value		(3,996	)
Present value of lease liabilities	$	17,273

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

Note 2 - Fair Value Measurements

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Fair Value Disclosures [Text Block]

2.	FAIR VALUE MEASUREMENTS

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

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

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

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

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

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

	Fair Value Measured as of June 30, 2024 Using:
	Adjusted Cost		Unrealized Losses			Fair Value		Cash and Cash Equivalent		Marketable Securities
Assets
Level 1
Money market funds	$	9,464	$	—		$	9,464	$	9,464	$	—
Level 2
Corporate bonds		10,062		(3	)		10,059		1,272		8,787
Commercial paper		6,135		(5	)		6,130		—		6,130
U.S. Government securities		1,857		—			1,857		—		1,857
Total financial assets	$	27,518	$	(8	)	$	27,510	$	10,736	$	16,774
Liabilities
Level 2
Private placement warrant liability	$	—	$	—		$	—	$	—	$	—
Level 3
Derivative warrant liability		—		—			39		—		—
Total financial liabilities	$	—	$	—		$	39	$	—	$	—

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

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

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

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

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

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

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

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

	Derivative Warrant Liability
Balance at December 31, 2023	$	26
Additions		—
Change in fair value included in other income (expense), net		13
Balance at June 30, 2024	$	39

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

	June 30, 2024
Expected term (years)		2.2
Expected volatility		230.2	%
Risk-free interest rate		4.7	%
Dividend yield		—	%
Exercise price	$	105.00

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

2.	FAIR VALUE MEASUREMENTS

Level 1—Observable inputs, such as quoted prices in active markets for identical 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 December 31, 2023 Using:
	Adjusted Cost		Unrealized gains		Fair Value		Cash and Cash Equivalent		Marketable Securities
Assets
Level 1
Money market funds	$	16,377	$	—	$	16,377	$	16,377	$	—
Level 2
Corporate bonds		2,880		1		2,881		—		2,881
Commercial paper		8,809		5		8,814		—		8,814
U.S. Government securities		7,892		4		7,896		—		7,896
Total financial assets	$	35,958	$	10	$	35,968	$	16,377	$	19,591
Liabilities
Level 2
Private placement warrant liability	$	—	$	—	$	—	$	—	$	—
Level 3
Convertible notes		—		—		—		—		—
Derivative warrant liability		—		—		26		—		—
Total financial liabilities	$	—	$	—	$	26	$	—	$	—

	Fair Value Measured as of December 31, 2022 Using:
	Adjusted Cost		Unrealized losses			Fair Value		Cash and Cash Equivalent		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:

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 (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 the Company's common stock as of the measurement date. The Company estimated the volatility for the 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. Refer to Note 10 for details of the terms and conditions of the 2022 Note.

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 consolidated balance sheets at fair value. The fair value is based on unobservable inputs, which represent Level 3 measurements within the fair value hierarchy. The fair value estimate of the warrants was based on a Monte-Carlo simulation model. Inherent in a Monte-Carlo simulation model are assumptions related to price, volatility, risk-free interest rate, term to expiration, and dividend yield. The price is based on the publicly traded price of the Company's common stock as of the measurement date. The Company estimated the volatility for the warrants based on the historical and implied volatilities of the Company's publicly traded common stock. The risk-free interest rate is based on interpolated U.S. Treasury rates, commensurate with a similar term to the warrants. The term to expiration was calculated as the contractual term of the warrants of 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 consolidated balance sheets.

Private Placement Warrant Liability: The Private Placement Warrants are recorded on the 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 consolidated statements of operations and comprehensive loss. Private Placement Warrant liability is included within other noncurrent liabilities on the consolidated balance sheets.

The Company measures certain nonfinancial assets at fair value on a nonrecurring basis, primarily property and equipment and ROU assets, whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. The fair value of the Company's property and equipment was based upon estimated salvage value or estimated orderly liquidation value, depending on the asset's highest and best use. As the fair value of property and equipment was estimated using primarily unobservable inputs, these are considered Level 3 fair value measurements. The fair value of the Company's headquarter ROU asset and associated leasehold improvements were based on a value-in-use approach utilizing market rent comparable information, and is considered a Level 2 fair value measurement. For more information regarding impairment charges, see Notes 1, 6, 7, and 17.

For the years ended December 31, 2023 and 2022, there were no 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 year ended December 31, 2023 (in thousands):

	2022 Convertible Note			Derivative Warrant Liability			Total
Balance at December 31, 2022	$	8,594		$	119		$	8,713
Additions		—			—			—
Payments or conversions		(9,573	)		—			(9,573	)
Change in fair value included in other income (expense), net		958			(93	)		865
Change in fair value due to instrument specific credit risk included in other comprehensive income		21			—			21
Balance at December 31, 2023	$	—		$	26		$	26

The key inputs into the Monte-Carlo simulation model for the derivative warrant liability valued at December 31, 2023 are as follows:

	December 31, 2023
Expected term (years)		2.7
Expected volatility		155.7	%
Risk-free interest rate		4.1	%
Dividend yield		—	%
Exercise price	$	105.00

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

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

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 6A
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 6A
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

Note 14 - Net Loss Per Share (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

	Three months ended June 30,						Six months ended June 30,
	2024			2023			2024			2023
Numerator:
Net loss attributable to common stockholders	$	(7,987	)	$	(16,031	)	$	(18,206	)	$	(42,296	)
Denominator:
Weighted average common shares outstanding - Basic		6,874,454			5,855,866			6,499,089			5,632,091
Weighted average common shares outstanding - Diluted		6,874,454			5,855,866			6,499,089			5,632,091

Net loss per share attributable to common stockholders - Basic and Diluted	$	(1.16	)	$	(2.74	)	$	(2.80	)	$	(7.51	)

	Twelve months ended December 31,
	2023			2022
Numerator:
Net loss attributable to common stockholders	$	(87,126	)	$	(98,714	)
Denominator:
Weighted average common shares outstanding- Basic		5,827,721			5,245,624
Dilutive effect of potential common shares		—			—
Weighted average common shares outstanding- Diluted		5,827,721			5,245,624

Net loss per share attributable to common stockholders - Basic and Diluted	$	(14.95	)	$	(18.82	)

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

	Six months ended June 30,
	2024		2023
Common stock options issued and outstanding		144,287		416,634
Unvested restricted stock units		715,297		876,578
Warrants		319,443		319,443
Common Stock Purchase Agreement		206,780		990,681
Conversion of convertible notes		75,469		307,841
ESPP		30,679		213,196
Total		1,491,955		3,124,373

	Twelve months ended December 31,
	2023		2022
Warrants		319,443		319,443
Common stock options issued and outstanding		289,015		846,451
Unvested restricted stock units		652,453		425,703
Conversion of convertible notes		—		543,120
ESPP		23,816		66,666
Total		1,284,727		2,201,383

Note 5 - Prepaid and Other Current Assets

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Prepaid and Other Current Assets [Text Block]

5.	PREPAID AND OTHER CURRENT ASSETS

Prepaid and other current assets as of June 30, 2024 and December 31, 2023 were as follows (in thousands):

	June 30, 2024		December 31, 2023
	(unaudited)
Prepaid expenses	$	1,666	$	2,386
Advances to suppliers		48		79
Other		79		52
Total prepaid and other current assets	$	1,793	$	2,517

The Company's advances to suppliers as of June 30, 2024 and December 31, 2023 was written down by $1,385 associated with the winding down of its existing industrial product as part of its revised strategic plan. See Note 13, Restructuring, for further details.

5.	PREPAID AND OTHER CURRENT ASSETS

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

	As of December 31,
	2023		2022
Prepaid expenses	$	2,386	$	4,203
Demonstration units		—		281
Advances to suppliers		79		984
Other		52		713
Total prepaid and other current assets	$	2,517	$	6,181

During the twelve months ended December 31, 2023, the Company recorded a loss on advances to suppliers of $1,385 associated with the winding down of its existing industrial product as part of its revised strategic plan. See Note 17, Restructuring, for further details.

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
BALANCE (in shares) at Dec. 31, 2021	0	5,171,241
Balance at Dec. 31, 2021	$ 0	$ 1	$ 320,952	$ (391)	$ (151,795)	$ 168,767
Stock-based compensation	$ 0	$ 0	23,959	0	0	23,959
Issuance of common stock upon exercise of stock options (in shares)	0	107,332
Issuance of common stock upon exercise of stock options	$ 0	$ 0	1,174	0	0	1,174
Issuance of common stock upon vesting of restricted stock units (in shares)	0	130,268
Issuance of common stock upon vesting of restricted stock units	$ 0	$ 0	0	0	0	0
Taxes related to net share settlement of equity awards (in shares)	0	(44,694)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(3,790)	0	0	(3,790)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	38,167
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	2,891	0	0	2,891
Stock issuance costs related to the Common Stock Purchase Agreement	$ 0	$ 0	(29)	0	0	(29)
Conversions of convertible note into common stock (in shares)	0	34,323
Conversions of convertible note into common stock	$ 0	$ 0	600	0	0	600
Other comprehensive loss, net of tax	0	0	0	(888)	0	(888)
Net loss	0	0	0	0	(98,714)	(98,714)
Issuance of common stock upon exercise of public warrants	$ 0	$ 0	0	0	0	0
BALANCE (in shares) at Dec. 31, 2022	0	5,436,637
Balance at Dec. 31, 2022	$ 0	$ 1	345,757	(1,279)	(250,509)	93,970
Stock-based compensation	$ 0	$ 0	6,513	0	0	6,513
Issuance of common stock upon exercise of stock options (in shares)	0	68,969
Issuance of common stock upon exercise of stock options	$ 0	$ 0	391	0	0	391
Issuance of common stock upon vesting of restricted stock units (in shares)	0	99,460
Taxes related to net share settlement of equity awards (in shares)	0	(44,028)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(867)	0	0	(867)
Conversions of convertible note into common stock (in shares)	0	137,947
Conversions of convertible note into common stock	$ 0	$ 0	1,755	0	0	1,755
Other comprehensive loss, net of tax	0	0	0	469	0	469
Net loss	$ 0	$ 0	0	0	(26,265)	(26,265)
BALANCE (in shares) at Mar. 31, 2023	0	5,698,985
Balance at Mar. 31, 2023	$ 0	$ 1	353,549	(810)	(276,774)	75,966
BALANCE (in shares) at Dec. 31, 2022	0	5,436,637
Balance at Dec. 31, 2022	$ 0	$ 1	345,757	(1,279)	(250,509)	93,970
Net loss						(42,296)
BALANCE (in shares) at Jun. 30, 2023	0	6,047,343
Balance at Jun. 30, 2023	$ 0	$ 1	358,850	(390)	(292,805)	65,656
BALANCE (in shares) at Dec. 31, 2022	0	5,436,637
Balance at Dec. 31, 2022	$ 0	$ 1	345,757	(1,279)	(250,509)	93,970
Stock-based compensation	$ 0	$ 0	18,071	0	0	$ 18,071
Issuance of common stock upon exercise of stock options (in shares)	0	81,814				81,814
Issuance of common stock upon exercise of stock options	$ 0	$ 0	455	0	0	$ 455
Issuance of common stock upon vesting of restricted stock units (in shares)	0	330,661
Issuance of common stock upon vesting of restricted stock units	$ 0	$ 0	0	0	0	0
Taxes related to net share settlement of equity awards (in shares)	0	(125,825)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(1,441)	0	0	(1,441)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	19,500
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	136	0	0	136
Stock issuance costs related to the Common Stock Purchase Agreement	$ 0	$ 0	(3)	0	0	(3)
Issuance of common stock through the Employee Stock Purchase Plan (in shares)	0	64,773
Issuance of common stock through the Employee Stock Purchase Plan	$ 0	$ 0	334	0	0	334
Conversions of convertible note into common stock (in shares)	0	502,530
Conversions of convertible note into common stock	$ 0	$ 0	3,338	0	0	3,338
Other comprehensive loss, net of tax	0	0	0	1,289	0	1,289
Net loss	$ 0	$ 0	0	0	(87,126)	(87,126)
BALANCE (in shares) at Dec. 31, 2023	0	6,310,090
Balance at Dec. 31, 2023	$ 0	$ 1	366,647	10	(337,635)	29,023
BALANCE (in shares) at Mar. 31, 2023	0	5,698,985
Balance at Mar. 31, 2023	$ 0	$ 1	353,549	(810)	(276,774)	75,966
Stock-based compensation	$ 0	$ 0	4,110	0	0	4,110
Issuance of common stock upon vesting of restricted stock units (in shares)	0	85,416
Taxes related to net share settlement of equity awards (in shares)	0	(29,861)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(181)	0	0	(181)
Issuance of common stock through the Employee Stock Purchase Plan (in shares)	0	22,137
Issuance of common stock through the Employee Stock Purchase Plan	$ 0	$ 0	118	0	0	118
Conversions of convertible note into common stock (in shares)	0	270,666
Conversions of convertible note into common stock	$ 0	$ 0	1,254	0	0	1,254
Other comprehensive loss, net of tax	0	0	0	420	0	420
Net loss	$ 0	$ 0	0	0	(16,031)	(16,031)
BALANCE (in shares) at Jun. 30, 2023	0	6,047,343
Balance at Jun. 30, 2023	$ 0	$ 1	358,850	(390)	(292,805)	65,656
BALANCE (in shares) at Dec. 31, 2023	0	6,310,090
Balance at Dec. 31, 2023	$ 0	$ 1	366,647	10	(337,635)	29,023
Stock-based compensation	$ 0	$ 0	3,014	0	0	3,014
Issuance of common stock upon vesting of restricted stock units (in shares)	0	98,623
Taxes related to net share settlement of equity awards (in shares)	0	(34,694)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(45)	0	0	(45)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	129,000
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	165	0	0	165
Other comprehensive loss, net of tax	0	0	0	(14)	0	(14)
Net loss	$ 0	$ 0	0	0	(10,219)	(10,219)
BALANCE (in shares) at Mar. 31, 2024	0	6,503,019
Balance at Mar. 31, 2024	$ 0	$ 1	369,781	(4)	(347,854)	21,924
BALANCE (in shares) at Dec. 31, 2023	0	6,310,090
Balance at Dec. 31, 2023	$ 0	$ 1	366,647	10	(337,635)	29,023
Net loss						(18,206)
BALANCE (in shares) at Jun. 30, 2024	0	8,437,733
Balance at Jun. 30, 2024	$ 0	$ 1	376,658	(8)	(355,841)	20,810
BALANCE (in shares) at Mar. 31, 2024	0	6,503,019
Balance at Mar. 31, 2024	$ 0	$ 1	369,781	(4)	(347,854)	21,924
Stock-based compensation	$ 0	$ 0	1,740	0	0	1,740
Issuance of common stock upon exercise of stock options (in shares)	0	44,255
Issuance of common stock upon exercise of stock options	$ 0	$ 0	134	0	0	134
Issuance of common stock upon vesting of restricted stock units (in shares)	0	167,143
Taxes related to net share settlement of equity awards (in shares)	0	(1,292)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(2)	0	0	(2)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	1,693,929
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	5,395	0	0	5,395
Stock issuance costs related to the Common Stock Purchase Agreement	$ 0	$ 0	(416)	0	0	(416)
Issuance of common stock through the Employee Stock Purchase Plan (in shares)	0	30,679
Issuance of common stock through the Employee Stock Purchase Plan	$ 0	$ 0	26	0	0	26
Other comprehensive loss, net of tax	0	0	0	(4)	0	(4)
Net loss	$ 0	$ 0	0	0	(7,987)	(7,987)
BALANCE (in shares) at Jun. 30, 2024	0	8,437,733
Balance at Jun. 30, 2024	$ 0	$ 1	$ 376,658	$ (8)	$ (355,841)	$ 20,810

Note 12 - Revenue

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Revenue from Contract with Customer [Text Block]

12.

REVENUE

Sale of Prototypes

The Company recorded revenue for prototype sales of $6 and $26 in the three and six months ended June 30, 2024, respectively, and $245 and $370 in the three and six months ended June 30, 2023, respectively. The Company does not incur significant contract costs in fulfilling or obtaining its contracts with customers.

Development Contracts

The Company has entered into research and development contracts as well as a sales, marketing and technical support services contract with companies primarily in the automotive industry. The Company assessed the number of performance obligations associated with the promises under each agreement, primarily the delivery of customized 4Sight^TM perception-related goods and services, and recognized $26 in revenue for performance obligations satisfied during both the three and six months ended June 30, 2024 and $326 and $837 during the three and six months ended June 30, 2023, respectively, in the condensed consolidated statements of operations and comprehensive loss.

Disaggregation of Revenue

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

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Revenue by primary geographical market:
United States	$	26	$	443	$	41	$	990
Europe		6		128		11		160
Asia-Pacific		—		—		—		57
Total	$	32	$	571	$	52	$	1,207

Revenue by timing of recognition:
Recognized at a point in time	$	6	$	245	$	26	$	370
Recognized over time		26		326		26		837
Total	$	32	$	571	$	52	$	1,207

Contract Liabilities

The Company had $74 and $0 contract liabilities as of June 30, 2024 and December 31, 2023, respectively.

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

	Six months ended June 30,
	2024		2023
Beginning balance	$	—	$	987
Revenue recognized that was included in the contract liabilities beginning balance		—		(837	)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period		74		—
Ending balance	$	74	$	150

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.

16.

REVENUE

Sale of Prototypes

The Company recorded revenue for prototype sales of $477 and $1,743 in 2023 and 2022 respectively. 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 4Sight^TM perception-related goods and services, and recognized $987 and $1,904 in revenue for performance obligations satisfied during years ended 2023 and 2022 respectively, in the 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):

	Twelve months ended December 31,
	2023		2022
Revenue by primary geographical market:
United States	$	1,223	$	2,471
Europe		184		920
Asia-Pacific		57		256
Total	$	1,464	$	3,647

Revenue by timing of recognition:
Recognized at a point in time	$	477	$	1,982
Recognized over time		987		1,665
Total	$	1,464	$	3,647

Contract Liabilities

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

	As of December 31,
	2023		2022
Contract liabilities, current	$	—	$	987
Total	$	—	$	987

The following table shows the significant changes in contract liabilities balance as of December 31, 2023 and 2022 (in thousands):

	Twelve months ended December 31,
	2023			2022
Beginning balance	$	987		$	2,918
Revenue recognized that was included in the contract liabilities beginning balance		(987	)		(1,931	)
Ending balance	$	—		$	987

Remaining Performance Obligations

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-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
-SubTopic 10
-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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

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

Note 19 - Income Taxes - Schedule of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Unrecognized tax benefits as of the beginning of the year	$ 2,822	$ 1,681
Increases related to prior year tax provisions	161	182
Increase related to current year tax provisions	497	959
Unrecognized tax benefits as of the end of the year	$ 3,480	$ 2,822

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

Note 16 - Revenue - Summary of Contract Liability (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Contract liabilities, current	$ 74		$ 0	$ 987
Total	74	$ 150	0	987
Beginning balance	0	987	987	2,918
Revenue recognized that was included in the contract liabilities beginning balance	0	(837)	(987)	(1,931)
Ending balance	$ 74	$ 150	$ 0	$ 987

Note 4 - Inventories - Summary of Inventories 1 (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Raw materials	$ 246	$ 405	$ 2,022
Work in-process	123	159	2,484
Finished goods	13	19	47
Total inventory, net	$ 382	$ 583	$ 4,553

Note 6 - Leases - Summary of Lease Costs 1 (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Operating lease cost	$ 582	$ 602	$ 1,171	$ 1,204	$ 2,379	$ 2,382
Variable lease cost	85	80	169	159	340	241
Total operating lease cost	$ 667	$ 682	$ 1,340	$ 1,363	2,719	2,623
Cash paid for operating leases included in operating cash flows					$ (2,500)	$ (1,341)

Note 2 - Fair Value Measurements - Summary of Fair Value Measurement Inputs and Valuation Techniques 1 (Details) - Warrant Liability [Member] - Monte Carlo Simulation Model [Member]	Jun. 30, 2024	Dec. 31, 2023
Measurement Input, Expected Term [Member]
Derivative Liability, Measurement Input	2.2	2.7
Measurement Input, Price Volatility [Member]
Derivative Liability, Measurement Input	2.302	1.557
Measurement Input, Risk Free Interest Rate [Member]
Derivative Liability, Measurement Input	0.047	0.041
Measurement Input, Expected Dividend Rate [Member]
Derivative Liability, Measurement Input	0	0
Measurement Input, Exercise Price [Member]
Derivative Liability, Measurement Input	105	105

Note 5 - Prepaid and Other Current Assets (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

	June 30, 2024		December 31, 2023
	(unaudited)
Prepaid expenses	$	1,666	$	2,386
Advances to suppliers		48		79
Other		79		52
Total prepaid and other current assets	$	1,793	$	2,517

	As of December 31,
	2023		2022
Prepaid expenses	$	2,386	$	4,203
Demonstration units		—		281
Advances to suppliers		79		984
Other		52		713
Total prepaid and other current assets	$	2,517	$	6,181

Note 11 - Interest Expense and Other

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Other Nonoperating Income and Expense [Text Block]

8.	INTEREST EXPENSE AND OTHER

Interest expense and other for the three and six months ended June 30, 2024 and 2023 consisted of the following (in thousands):

	Three months ended June 30,						Six months ended June 30,
	2024			2023			2024			2023
Amortization of premiums (accretion of discounts) on marketable securities, net	$	(170	)	$	(41	)	$	(441	)	$	(229	)
Expected credit losses		20			—			34			—
Impairment of right-of-use assets		—			47			—			47
Other		94			5			34			17
Interest expense and other	$	(56	)	$	11		$	(373	)	$	(165	)

11.

INTEREST EXPENSE AND OTHER

Interest expense and other for the years ended December 31, 2023 and 2022 consisted of the following (in thousands):

	Twelve months ended December 31,
	2023			2022
Amortization of premiums (accretion of discounts) on marketable securities, net	$	(474	)	$	778
Convertible note issuance costs		—			474
Loss on disposal of assets		111			—
Realized loss on instrument-specific credit risk		46			—
Expected credit losses		35			—
Realized losses on redemptions of marketable securities		—			77
Common Stock Purchase Agreement costs		—			29
Other		34			21
Interest expense and other	$	(248	)	$	1,379

Note 2 - Fair Value Measurements 1 (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

	Fair Value Measured as of June 30, 2024 Using:
	Adjusted Cost		Unrealized Losses			Fair Value		Cash and Cash Equivalent		Marketable Securities
Assets
Level 1
Money market funds	$	9,464	$	—		$	9,464	$	9,464	$	—
Level 2
Corporate bonds		10,062		(3	)		10,059		1,272		8,787
Commercial paper		6,135		(5	)		6,130		—		6,130
U.S. Government securities		1,857		—			1,857		—		1,857
Total financial assets	$	27,518	$	(8	)	$	27,510	$	10,736	$	16,774
Liabilities
Level 2
Private placement warrant liability	$	—	$	—		$	—	$	—	$	—
Level 3
Derivative warrant liability		—		—			39		—		—
Total financial liabilities	$	—	$	—		$	39	$	—	$	—

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

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

	Fair Value Measured as of December 31, 2022 Using:
	Adjusted Cost		Unrealized losses			Fair Value		Cash and Cash Equivalent		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	$	—	$	—

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

	Derivative Warrant Liability
Balance at December 31, 2023	$	26
Additions		—
Change in fair value included in other income (expense), net		13
Balance at June 30, 2024	$	39

	2022 Convertible Note			Derivative Warrant Liability			Total
Balance at December 31, 2022	$	8,594		$	119		$	8,713
Additions		—			—			—
Payments or conversions		(9,573	)		—			(9,573	)
Change in fair value included in other income (expense), net		958			(93	)		865
Change in fair value due to instrument specific credit risk included in other comprehensive income		21			—			21
Balance at December 31, 2023	$	—		$	26		$	26

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

	June 30, 2024
Expected term (years)		2.2
Expected volatility		230.2	%
Risk-free interest rate		4.7	%
Dividend yield		—	%
Exercise price	$	105.00

	December 31, 2023
Expected term (years)		2.7
Expected volatility		155.7	%
Risk-free interest rate		4.1	%
Dividend yield		—	%
Exercise price	$	105.00

Note 12 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		6 Months Ended		12 Months Ended
	Dec. 08, 2021	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Common Stock, Shares Authorized (in shares)		600,000,000		600,000,000	600,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.0001		$ 0.0001	$ 0.0001
Common Stock, Shares, Issued (in shares)		8,437,733		6,310,090	5,436,637
Preferred Stock, Shares Authorized (in shares)		1,000,000		1,000,000	1,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.0001		$ 0.0001	$ 0.0001
Preferred Stock, Shares Issued (in shares)		0		0	0
Class of Warrant or Right, Term Of Contract (Year)		4 years		4 years
Proceeds from Issuance of Common Stock		$ 5,560	$ 0	$ 136	$ 2,891
Common Stock, Shares, Outstanding (in shares)		8,437,733		6,310,090	5,436,637
Preferred Stock, Shares Outstanding (in shares)		0		0	0
Tumim Stone Common Stock Purchase Agreement [Member]
Sale Of Stock, Common Stock, Value, Maximum	$ 125,000
Sale Of Stock, Exchange Cap, Shares Of Common Stock Outstanding Immediately Prior To Execution Of Agreement (in shares)	1,028,847
Sale Of Stock, Exchange Cap Exception, Price Per Share, Minimum (in dollars per share)	$ 148.46
Sale of Stock, Beneficial Ownership Percentage	9.99%
Sale of Stock, Value of Shares Issuable In A Single Day	$ 20,000
Stock Issued During Period, Shares, New Issues (in shares)	10,087			19,500	38,167
Proceeds from Issuance of Common Stock				$ 136	$ 2,891
Sale of Stock, Remaining Issuable Amount (in shares)				961,093
Private Placement Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)				5,555
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)				1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 345
Public Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)				255,555
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)				1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 345
The 2022 Note Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)				58,333
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 105
Class of Warrant or Right, Term Of Contract (Year)				4 years
Contingent Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)				58,333

Note 17 - Restructuring (Details Textual) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Restructuring Charges	$ 0	$ 123	$ 45	$ 123	$ 1,298	$ 19,153	$ 0

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
BALANCE (in shares) at Dec. 31, 2021	0	5,171,241
Balance at Dec. 31, 2021	$ 0	$ 1	$ 320,952	$ (391)	$ (151,795)	$ 168,767
Stock-based compensation	$ 0	$ 0	23,959	0	0	23,959
Issuance of common stock upon vesting of restricted stock units (in shares)	0	130,268
Taxes related to net share settlement of equity awards (in shares)	0	(44,694)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(3,790)	0	0	(3,790)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	38,167
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	2,891	0	0	2,891
Other comprehensive loss, net of tax	0	0	0	(888)	0	(888)
Net loss	$ 0	$ 0	0	0	(98,714)	(98,714)
Issuance of common stock upon exercise of stock options (in shares)	0	107,332
Issuance of common stock upon exercise of stock options	$ 0	$ 0	1,174	0	0	1,174
Stock issuance costs related to the Common Stock Purchase Agreement	$ 0	$ 0	(29)	0	0	(29)
Conversion of convertible note into common stock (in shares)	0	34,323
Conversions of convertible note into common stock	$ 0	$ 0	600	0	0	600
BALANCE (in shares) at Dec. 31, 2022	0	5,436,637
Balance at Dec. 31, 2022	$ 0	$ 1	345,757	(1,279)	(250,509)	93,970
Stock-based compensation	$ 0	$ 0	6,513	0	0	6,513
Issuance of common stock upon vesting of restricted stock units (in shares)	0	99,460
Taxes related to net share settlement of equity awards (in shares)	0	(44,028)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(867)	0	0	(867)
Other comprehensive loss, net of tax	0	0	0	469	0	469
Net loss	$ 0	$ 0	0	0	(26,265)	(26,265)
Issuance of common stock upon exercise of stock options (in shares)	0	68,969
Issuance of common stock upon exercise of stock options	$ 0	$ 0	391	0	0	391
Conversion of convertible note into common stock (in shares)	0	137,947
Conversions of convertible note into common stock	$ 0	$ 0	1,755	0	0	1,755
BALANCE (in shares) at Mar. 31, 2023	0	5,698,985
Balance at Mar. 31, 2023	$ 0	$ 1	353,549	(810)	(276,774)	75,966
BALANCE (in shares) at Dec. 31, 2022	0	5,436,637
Balance at Dec. 31, 2022	$ 0	$ 1	345,757	(1,279)	(250,509)	93,970
Net loss						(42,296)
BALANCE (in shares) at Jun. 30, 2023	0	6,047,343
Balance at Jun. 30, 2023	$ 0	$ 1	358,850	(390)	(292,805)	65,656
BALANCE (in shares) at Dec. 31, 2022	0	5,436,637
Balance at Dec. 31, 2022	$ 0	$ 1	345,757	(1,279)	(250,509)	93,970
Stock-based compensation	$ 0	$ 0	18,071	0	0	18,071
Issuance of common stock upon vesting of restricted stock units (in shares)	0	330,661
Taxes related to net share settlement of equity awards (in shares)	0	(125,825)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(1,441)	0	0	(1,441)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	19,500
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	136	0	0	136
Other comprehensive loss, net of tax	0	0	0	1,289	0	1,289
Net loss	$ 0	$ 0	0	0	(87,126)	$ (87,126)
Issuance of common stock upon exercise of stock options (in shares)	0	81,814				81,814
Issuance of common stock upon exercise of stock options	$ 0	$ 0	455	0	0	$ 455
Stock issuance costs related to the Common Stock Purchase Agreement	$ 0	$ 0	(3)	0	0	(3)
Issuance of common stock through the Employee Stock Purchase Plan (in shares)	0	64,773
Issuance of common stock through the Employee Stock Purchase Plan	$ 0	$ 0	334	0	0	334
Conversion of convertible note into common stock (in shares)	0	502,530
Conversions of convertible note into common stock	$ 0	$ 0	3,338	0	0	3,338
BALANCE (in shares) at Dec. 31, 2023	0	6,310,090
Balance at Dec. 31, 2023	$ 0	$ 1	366,647	10	(337,635)	29,023
BALANCE (in shares) at Mar. 31, 2023	0	5,698,985
Balance at Mar. 31, 2023	$ 0	$ 1	353,549	(810)	(276,774)	75,966
Stock-based compensation	$ 0	$ 0	4,110	0	0	4,110
Issuance of common stock upon vesting of restricted stock units (in shares)	0	85,416
Taxes related to net share settlement of equity awards (in shares)	0	(29,861)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(181)	0	0	(181)
Other comprehensive loss, net of tax	0	0	0	420	0	420
Net loss	$ 0	$ 0	0	0	(16,031)	(16,031)
Issuance of common stock through the Employee Stock Purchase Plan (in shares)	0	22,137
Issuance of common stock through the Employee Stock Purchase Plan	$ 0	$ 0	118	0	0	118
Conversion of convertible note into common stock (in shares)	0	270,666
Conversions of convertible note into common stock	$ 0	$ 0	1,254	0	0	1,254
BALANCE (in shares) at Jun. 30, 2023	0	6,047,343
Balance at Jun. 30, 2023	$ 0	$ 1	358,850	(390)	(292,805)	65,656
BALANCE (in shares) at Dec. 31, 2023	0	6,310,090
Balance at Dec. 31, 2023	$ 0	$ 1	366,647	10	(337,635)	29,023
Stock-based compensation	$ 0	$ 0	3,014	0	0	3,014
Issuance of common stock upon vesting of restricted stock units (in shares)	0	98,623
Taxes related to net share settlement of equity awards (in shares)	0	(34,694)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(45)	0	0	(45)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	129,000
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	165	0	0	165
Other comprehensive loss, net of tax	0	0	0	(14)	0	(14)
Net loss	$ 0	$ 0	0	0	(10,219)	(10,219)
BALANCE (in shares) at Mar. 31, 2024	0	6,503,019
Balance at Mar. 31, 2024	$ 0	$ 1	369,781	(4)	(347,854)	21,924
BALANCE (in shares) at Dec. 31, 2023	0	6,310,090
Balance at Dec. 31, 2023	$ 0	$ 1	366,647	10	(337,635)	29,023
Net loss						(18,206)
BALANCE (in shares) at Jun. 30, 2024	0	8,437,733
Balance at Jun. 30, 2024	$ 0	$ 1	376,658	(8)	(355,841)	20,810
BALANCE (in shares) at Mar. 31, 2024	0	6,503,019
Balance at Mar. 31, 2024	$ 0	$ 1	369,781	(4)	(347,854)	21,924
Stock-based compensation	$ 0	$ 0	1,740	0	0	1,740
Issuance of common stock upon vesting of restricted stock units (in shares)	0	167,143
Taxes related to net share settlement of equity awards (in shares)	0	(1,292)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(2)	0	0	(2)
Issuance of common stock under the Common Stock Purchase Agreement (in shares)	0	1,693,929
Issuance of common stock under the Common Stock Purchase Agreement	$ 0	$ 0	5,395	0	0	5,395
Other comprehensive loss, net of tax	0	0	0	(4)	0	(4)
Net loss	$ 0	$ 0	0	0	(7,987)	(7,987)
Issuance of common stock upon exercise of stock options (in shares)	0	44,255
Issuance of common stock upon exercise of stock options	$ 0	$ 0	134	0	0	134
Stock issuance costs related to the Common Stock Purchase Agreement	$ 0	$ 0	(416)	0	0	(416)
Issuance of common stock through the Employee Stock Purchase Plan (in shares)	0	30,679
Issuance of common stock through the Employee Stock Purchase Plan	$ 0	$ 0	26	0	0	26
BALANCE (in shares) at Jun. 30, 2024	0	8,437,733
Balance at Jun. 30, 2024	$ 0	$ 1	$ 376,658	$ (8)	$ (355,841)	$ 20,810

Note 10 - Net Loss Per Share - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities (in shares)	1,491,955	3,124,373	1,284,727	2,201,383
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	144,287	416,634	289,015	846,451
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	715,297	876,578	652,453	425,703
Warrant [Member]
Antidilutive Securities (in shares)	319,443	319,443	319,443	319,443
Common Stock Purchase Agreement [Member]
Antidilutive Securities (in shares)	206,780	990,681
Convertible Debt [Member]
Antidilutive Securities (in shares)	75,469	307,841	0	543,120
Employee Stock [Member]
Antidilutive Securities (in shares)	30,679	213,196	23,816	66,666

Note 5 - Prepaid and Other Current Assets - Summary of Prepaid and Other Current Assets 1 (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Prepaid expenses	$ 1,666	$ 2,386	$ 4,203
Demonstration units		0	281
Advances to suppliers	48	79	984
Other	79	52	713
Total prepaid and other current assets	$ 1,793	$ 2,517	$ 6,181

Note 17 - Subsequent Events (Details Textual) $ in Millions	Jul. 25, 2024 USD ($)
Share Purchase Agreement [Member] \| Subsequent Event [Member]
Sale Of Stock, Common Stock, Value, Maximum	$ 50

Note 16 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenue from contract with customer	$ 32	$ 571	$ 52	$ 1,207	$ 1,464	$ 3,647
Transferred at Point in Time [Member]
Revenue from contract with customer	6	245	26	370	477	1,982
Transferred over Time [Member]
Revenue from contract with customer	26	326	26	837	987	1,665
UNITED STATES
Revenue from contract with customer	26	443	41	990	1,223	2,471
Europe [Member]
Revenue from contract with customer	6	128	11	160	184	920
Asia [Member]
Revenue from contract with customer	$ 0	$ 0	$ 0	$ 57	$ 57	$ 256

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Note 4 - Inventories 1

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Inventory Disclosure [Text Block]

4.	INVENTORIES

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

	June 30, 2024		December 31, 2023
	(unaudited)
Raw materials	$	246	$	405
Work in-process		123		159
Finished goods		13		19
Total inventory, net	$	382	$	583

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

The Company's current and non-current inventory as of June 30, 2024 and December 31, 2023 was written down by $5,097 and $5,062, respectively, in order to reduce inventory to the lower of cost or net realizable value.

4.	INVENTORIES

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

	As of December 31,
	2023		2022
Raw materials	$	405	$	2,022
Work in-process		159		2,484
Finished goods		19		47
Total inventory, net	$	583	$	4,553

The Company also had $208 and $1,491 of non-current inventory (raw materials), net of write-downs, classified within Other noncurrent assets on the consolidated balance sheet as of December 31, 2023 and December 31, 2022, respectively.

Note 16 - Revenue (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer, Excluding Assessed Tax	$ 32	$ 571	$ 52	$ 1,207	$ 1,464	$ 3,647
Product [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	6	245	$ 26	370	477	1,743
Technology Service [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 26	$ 326		$ 837	$ 987	$ 1,904

Note 12 - Revenue - Summary of Contract Liability (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Beginning balance	$ 0	$ 987	$ 987	$ 2,918
Revenue recognized that was included in the contract liabilities beginning balance	0	(837)	(987)	(1,931)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period	74	0
Ending balance	$ 74	$ 150	$ 0	$ 987

Note 12 - Stockholders' Equity

12 Months Ended

Dec. 31, 2023

Equity [Text Block]

12.

STOCKHOLDERS’ EQUITY

The Company is authorized to issue 600,000,000 shares of common stock, par value $0.0001 per share. As of December 31, 2023, the Company had 6,310,090 shares of common stock issued and outstanding, post the reverse stock split.

Class A Common Stock — Class A common stock has the following rights:

Voting rights: Each holder of Class A common stock will be entitled to one (1) vote in person or by proxy for each share of the Class A common stock held of record by such holder. The holders of shares of the Class A common stock will not have cumulative voting rights. Except as otherwise required in the Amended Charter or by applicable law, the holders of the Class A common stock vote together as a single class on all matters on which stockholders are generally entitled to vote.

Dividend rights: Subject to any other provisions of the Amended Charter, each holder of Class A common stock will be entitled to receive, in proportion to the number of shares of the Class A common stock held, such dividends and other distributions in cash, stock or property of the Company when, as and if declared thereon by the Board from time to time out of assets or funds of the Company legally available therefor.

Rights upon liquidation: In the event of any liquidation, dissolution or winding up (either voluntary or involuntary) of the Company, after payments to creditors of the Company that may at the time be outstanding, and subject to the rights of any holders of the Company preferred stock that may then be outstanding, holders of shares of the Class A common stock will be entitled to receive ratably, in proportion to the number of shares of the Class A common stock held by them, all remaining assets of the Company available for distribution.

Preferred Stock — The Company has the authority, without stockholder approval, to issue shares of preferred stock from time to time on terms it may determine, to divide shares of preferred stock into one or more class or series and to fix for each such class or series the designations, preferences, privileges, and restrictions of preferred stock, including dividend rights, conversion rights, voting rights, terms of redemption, liquidation preference, and the number of shares constituting any series or the designation of any series to the fullest extent permitted by the Delaware General Corporation Law. The issuance of the Company’s preferred stock could have the effect of decreasing the trading price of the Class A common stock, restricting dividends on the capital stock of the Company, diluting the voting power of the Class A common stock, impairing the liquidation rights of the capital stock of the Company, or delaying or preventing a change in control of the Company. Although the Company does not currently intend to issue any shares of preferred stock, the Company may choose to do so in the future.

The Company is authorized to issue up to 1,000,000 shares of preferred stock, each with a par value of $0.0001 per share. As of December 31, 2023, no shares of preferred stock were issued and outstanding.

Warrants — As of December 31, 2023, the Company had 5,555 Private Placement warrants and 255,555 Public warrants outstanding. Each warrant entitles the registered holder to purchase one share of the Company's common stock at a price of $345.00 per share.

On September 15, 2022, in connection with the issuance of the 2022 Note, the Company issued warrants to the investor. The warrants are immediately exercisable and entitle the investor to purchase up to 58,333 shares of Common Stock at a price of $105.00 per share, subject to a four (4) year term. As of December 31, 2023, no shares were exercised pursuant to the warrants.

Contingent Warrants - As of December 31, 2023, the Company had 58,333 contingently issuable warrants outstanding associated with the potential Second Closing under the Securities Purchase Agreement. As the Company did not effect a Second Closing by March 15, 2024, these warrants are no longer outstanding and will not be issued to the investor.

Tumim Stone Common Stock Purchase Agreement — On December 8, 2021, the Company entered into a Common Stock Purchase Agreement (the “CSPA”) and a Registration Rights Agreement with Tumim Stone Capital LLC (“Tumim Stone”). Under the terms and subject to the conditions of the CSPA, the Company has the right, but not the obligation, to sell to Tumim Stone, and Tumim Stone is obligated to purchase up to the lesser of (i) $125,000 of the Company’s common stock, or (ii) the Exchange Cap equal to 1,028,847 shares of the Company's common stock, unless the Company’s stockholders approve the issuance of shares in excess of the Exchange Cap, or the average price of all applicable sales of common stock to Tumim Stone under the CSPA equals or exceeds $148.46 per share. Upon the satisfaction of various commencement conditions, such as the filing of the registration statement which provides for the resale of such shares pursuant to the Registration Rights Agreement, the Company has sole discretion to initiate such sales of common stock over the period of 36 months commencing December 8, 2021. In all instances, the Company may not sell shares of its common stock to Tumim Stone under the CSPA if doing so would result in Tumim Stone beneficially owning more than 9.99% of its common stock.

The purchase price per share to be purchased by Tumim is equal to the volume-weighted average price for common stock on the applicable purchase date multiplied by 0.9615 (to be adjusted for any reorganization, recapitalization, non-cash dividend, stock split, reverse stock split, or similar transaction). The maximum number of shares the Company may sell to Tumim Stone on any single business day is the lesser of (i) $20,000 divided by the closing sale price of the common stock on the trading day immediately preceding the purchase date, and (ii) 0.15 multiplied by the average daily trading volume in common stock for the three trading days preceding the purchase date.

In connection with the CSPA, the Company issued to Tumim Stone 10,087 restricted common shares in the Company. The Company determined that the right to sell additional shares represents a freestanding put option under ASC 815 Derivatives and Hedging, and as such, the financial instrument was classified as a derivative asset with a fair value of zero at inception of the CSPA on December 8, 2021.

During the twelve months ended December 31, 2023, the Company issued 19,500 shares of its common stock under the CSPA for gross proceeds of $136. During the twelve months ended December 31, 2022, the Company issued 38,167 shares of its common stock under the CSPA for gross proceeds of $2,891. As of December 31, 2023, 961,093 shares remain available for issuance under the CSPA.

The entire disclosure for equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Paragraph 14
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
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-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Note 8 - Interest Expense and Other - Schedule of Interest Expense and Other Nonoperating Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Amortization of premiums (accretion of discounts) on marketable securities, net	$ (170)	$ (41)	$ (441)	$ (229)	$ (474)	$ 778
Expected credit losses	20	0	34	0	35	0
Impairment of right-of-use assets	0	47	0	47	2,570	0
Other	94	5	34	17	34	21
Interest expense and other	$ (56)	$ 11	$ (373)	$ (165)	$ (248)	$ 1,379

Note 15 - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			5 Months Ended	12 Months Ended		24 Months Ended
	Feb. 13, 2023	May 10, 2022	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Aug. 16, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)				0	0
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount				$ 362		$ 362
The 2022 Employee Stock Purchase Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)		66,666
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum		1.00%
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)				54,366
Employee Stock Ownership Plan (ESOP), Offering Period (Month)		24 months
Employee Stock Ownership Plan (ESOP), Maximum Contribution Per Purchase Period		$ 15
Employee Stock Ownership Plan (ESOP), Maximum Contribution Per Year		$ 25
Employee Stock Ownership Plan (ESOP), Percent of Share Price		85.00%
Employee Stock Ownership Plan (ESOP), Shares Contributed to ESOP (in shares)				64,773	0
Employee Stock Ownership Plan (ESOP), Cash Contributions to ESOP				$ 58
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				1 year 3 months 29 days
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount				$ 458		$ 458
The 2022 Employee Stock Purchase Plan [Member] \| Minimum [Member]
Employee Stock Ownership Plan (ESOP), Contribution Percentage		1.00%
The 2022 Employee Stock Purchase Plan [Member] \| Maximum [Member]
Employee Stock Ownership Plan (ESOP), Contribution Percentage		10.00%
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)				652,453	425,703	652,453
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				901,472
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value				$ 3,596
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				1 year 11 months 4 days
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount				$ 16,669		$ 16,669
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				9 months 14 days
The 2014 and 2016 Equity Incentive Plans [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)				58,056		58,056
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)				4 years
The 2014 and 2016 Equity Incentive Plans [Member] \| Restricted Stock Units (RSUs) [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage				25.00%
The 2014 and 2016 Equity Incentive Plans [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)				4 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)				10 years
The 2021 Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)							514,681
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum			5.00%	3.00%
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)						954,545
The 2021 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)				1 year
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage				25.00%
The 2021 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)				3 years
The 2021 Equity Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)				1,264,338		1,264,338
The 2023 CEO Inducement Grant Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	233,332
The 2023 CEO Inducement Grant Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)				233,332		233,332
The 2023 CEO Inducement Grant Plan [Member] \| Service Based RSUs [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	166,666
The 2023 CEO Inducement Grant Plan [Member] \| Market Based RSUs [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	6 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	66,666
Share Price (in dollars per share)	$ 36

Note 19 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Twelve months ended December 31,
	2023			2022
U.S. federal tax benefit at statutory rate		21.0	%		21.0	%
State income taxes, net of federal benefit		—	%		—	%
Non-deductible expenses and other		(0.4	)%		(1.0	)%
Stock-based compensation		(4.6	)%		(2.3	)%
Research and development credits		2.3	%		3.5	%
Foreign rate differential		—	%		(4.1	)%
Change in valuation allowance, net		(18.4	)%		(17.2	)%
Effective tax rate		(0.1	)%		(0.1	)%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	As of December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	69,612		$	49,669
Research and development credit carryforward		9,941			7,967
Stock-based compensation		301			1,048
Property and equipment		2,364			234
Operating lease liabilities		4,967			4,435
Section 174 R&D capitalization		14,194			9,053
Other accruals		689			630
Gross deferred tax assets		102,068			73,036
Valuation allowance		(98,840	)		(68,868	)
Deferred tax assets net of valuation allowance		3,228			4,168
Deferred tax liabilities:
Right-of-use assets		(3,228	)		(4,168	)
Gross deferred tax liabilities		(3,228	)		(4,168	)
Total deferred tax assets (liabilities)—net	$	—		$	—

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	Twelve months ended December 31,
	2023		2022
Unrecognized tax benefits as of the beginning of the year	$	2,822	$	1,681
Increases related to prior year tax provisions		161		182
Increase related to current year tax provisions		497		959
Unrecognized tax benefits as of the end of the year	$	3,480	$	2,822

Note 4 - Inventories 1 (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Inventory, Noncurrent	$ 209	$ 208	$ 1,491

Note 20 - Commitments and Contingencies

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Commitments and Contingencies Disclosure [Text Block]

15.

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.

20.

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.

Note 6 - Leases - Maturity of Operating Lease Liabilities 1 (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
2024	$ 2,484	$ 2,474
2025	2,559	2,484
2026	2,636	2,559
2027	2,716	2,636
2028		2,716
Thereafter		8,400
Total lease payments	20,025	21,269
Less amount to discount to present value	(3,551)	(3,996)
Present value of lease liabilities	$ 16,474	$ 17,273	$ 19,136

Note 1 - Organization and Summary of Significant Accounting Policies - Schedule of Concentration of Risk by Risk Factor (Details) - Customer Concentration Risk [Member] - Revenue from Contract with Customer Benchmark [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Customer A [Member]
Customer A	70.00%	51.00%
Customer B [Member]
Customer A		13.00%
Customer C [Member]
Customer A		10.00%

Note 13 - Accumulated Other Comprehensive Income (Loss) (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

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

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

	Unrealized gains (losses) 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 before reclassifications, net of tax		(940	)		(25	)		(965	)
Amounts reclassified from accumulated other comprehensive loss, net of tax		77			—			77
Net other comprehensive loss		(863	)		(25	)		(888	)
Balance at December 31, 2022	$	(1,254	)	$	(25	)	$	(1,279	)
Other comprehensive income (loss) before reclassifications, net of tax		1,264			(21	)		1,243
Amounts reclassified from accumulated other comprehensive loss, net of tax		—			46			46
Net other comprehensive income		1,264			25			1,289
Balance at December 31, 2023	$	10		$	—		$	10

Note 14 - Net Loss Per Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Net loss	$ (7,987)	$ (10,219)	$ (16,031)	$ (26,265)	$ (18,206)	$ (42,296)	$ (87,126)	$ (98,714)
Weighted average shares outstanding (basic and diluted) (in shares)	6,874,454		5,855,866		6,499,089	5,632,091	5,827,721	5,245,624
Dilutive effect of potential common shares (in shares)							0	0
Weighted average common shares outstanding- Diluted (in shares)	6,874,454		5,855,866		6,499,089	5,632,091	5,827,721	5,245,624
Net loss per share (basic and diluted) (in dollars per share)	$ (1.16)		$ (2.74)		$ (2.8)	$ (7.51)	$ (14.95)	$ (18.82)

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

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
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-Paragraph 1
-Subparagraph (g)
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0	0
Preferred Stock, Shares Outstanding	0	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	600,000,000	600,000,000	600,000,000
Common stock, shares issued (in shares)	8,437,733	6,310,090	5,436,637
Common stock, shares outstanding (in shares)	8,437,733	6,310,090	5,436,637

Note 4 - Inventories (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Schedule of Inventory, Current [Table Text Block]

	June 30, 2024		December 31, 2023
	(unaudited)
Raw materials	$	246	$	405
Work in-process		123		159
Finished goods		13		19
Total inventory, net	$	382	$	583

	As of December 31,
	2023		2022
Raw materials	$	405	$	2,022
Work in-process		159		2,484
Finished goods		19		47
Total inventory, net	$	583	$	4,553

Note 13 - Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 21,924	$ 29,023	$ 75,966	$ 93,970	$ 93,970	$ 168,767
Amounts reclassified from accumulated other comprehensive loss, net of tax					46	77
Net other comprehensive income (loss)	(4)	(14)	420	469	1,289	(888)
Balance	20,810	21,924	65,656	75,966	29,023	93,970
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	(4)	10	(764)	(1,254)	(1,254)	(391)
Other comprehensive loss before reclassifications, net of tax					1,264	(940)
Amounts reclassified from accumulated other comprehensive loss, net of tax					0	77
Net other comprehensive income (loss)	(4)	(14)	420	490	1,264	(863)
Balance	(8)	(4)	(344)	(764)	10	(1,254)
AOCI, Market Risk Benefit, Instrument-Specific Credit Risk, Parent [Member]
Balance		0		(25)	(25)	0
Other comprehensive loss before reclassifications, net of tax					(21)	(25)
Amounts reclassified from accumulated other comprehensive loss, net of tax					46	0
Net other comprehensive income (loss)					25	(25)
Balance					0	(25)
AOCI Attributable to Parent [Member]
Balance	(4)	10	(810)	(1,279)	(1,279)	(391)
Other comprehensive loss before reclassifications, net of tax					1,243	(965)
Amounts reclassified from accumulated other comprehensive loss, net of tax					46	77
Net other comprehensive income (loss)	(4)	(14)	420	469	1,289	(888)
Balance	$ (8)	$ (4)	$ (390)	$ (810)	$ 10	$ (1,279)

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

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Note 7 - Convertible Notes

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Debt Disclosure [Text Block]

7.	CONVERTIBLE NOTES

2022 Convertible Note

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

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

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

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

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

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

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

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

2024 Convertible Note

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

10.

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 gross cash proceeds of $10,000, for a total of $20,000 in proceeds between the two issuances (each, a "Note Closing"). The first Note Closing ("First Closing") occurred on September 15, 2022, and the Company entered into a Senior Unsecured Convertible Note with the investor pursuant to which the Company issued to the investor one convertible note ("2022 Note") with a principal balance of $10,500 for net cash proceeds of $9,850. As part of the First Closing, the Company also issued warrants to the investor - see Note 12 for further details. The second Note Closing ("Second Closing") may occur, at the Company's option, until March 15, 2024, upon which the Company's right to effect a Second Closing shall automatically terminate. As of March 15, 2024, the Company did not effect a Second Closing.

The 2022 Note bore interest at an annual rate of 5.0%, in addition to an original issue discount of 4.76%, and had an initial a 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 1/15^th of the original principal amount, plus any amount accelerated pursuant to the 2022 Note, accrued but unpaid interest, and late fees, if any. The principal and interest could be settled in cash or, so long as certain equity conditions were met, shares of common stock at the option of the Company and was payable together with the monthly redemptions of the outstanding principal amount of the Note.

If the Company elected to settle such redemptions in shares of Common Stock, the number of shares to be settled was based on an Installment Conversion Price equal to the lower of (i) $75.00 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 elected to settle redemptions in cash, the Monthly Redemption Amount included a 5% premium.

The investor was 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 was the lower of (i) the Installment Conversion Price for such current Installment Date or (ii) the greater of $9.00 and 95% of the lowest daily volume weighted average price of the Common Stock during the five (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 $9.00 per share, then a Conversion Floor Price Condition exists and the Company must deliver to the lender the Conversion Installment Floor Amount in cash, in addition to the required number of shares, which are valued at $9.00 regardless of the actual trading price of the Company's 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 the Company's shares is below $9.00 per share.

The Company elected to apply the fair value option to the measurement of the 2022 Note. As a result of adopting the fair value option, no embedded derivatives are bifurcated from the 2022 Note. The Company classifies the 2022 Note as a liability at fair value and remeasures 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 consolidated statement of operations.

As of December 31, 2023, the 2022 Note has no outstanding principal balance as all outstanding principal and accrued interest has been fully settled through Monthly Redemptions and Accelerations. 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 consolidated balance sheet and into interest expense and other on the consolidated statement of operations.

The Company evaluated the Second Closing and associated warrants to be a contingently issuable financial asset with a fair value of zero at inception in accordance with ASC 815-40 Contracts in an Entity's own Equity. The contingently issuable warrants are considered issued for accounting purposes - see Note 12 for further details.

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.

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-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1B
-Subparagraph (h)
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-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

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-Name Accounting Standards Codification
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-Paragraph 2
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (c)
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
REVENUE:
Revenue from contract with customer	$ 32	$ 571	$ 52	$ 1,207
Cost of revenue	160	1,911	423	4,172
Gross loss	(128)	(1,340)	(371)	(2,965)
OPERATING EXPENSES:
Research and development	3,838	5,897	8,370	15,339
Sales and marketing	67	2,604	408	8,872
General and administrative	4,223	6,345	9,838	14,899
Total operating expenses	8,128	14,846	18,616	39,110
LOSS FROM OPERATIONS	(8,256)	(16,186)	(18,987)	(42,075)
OTHER INCOME (EXPENSE):
Change in fair value of convertible note and warrant liabilities	(15)	(116)	(13)	(926)
Interest income and other	228	301	423	578
Interest expense and other	56	(11)	373	165
Total other income (expense), net	269	174	783	(183)
Loss before income tax expense	(7,987)	(16,012)	(18,204)	(42,258)
Provision for income tax expense	0	19	2	38
Net loss	$ (7,987)	$ (16,031)	$ (18,206)	$ (42,296)
PER SHARE DATA
Net loss per share (basic and diluted) (in dollars per share)	$ (1.16)	$ (2.74)	$ (2.8)	$ (7.51)
Weighted average shares outstanding (basic and diluted) (in shares)	6,874,454	5,855,866	6,499,089	5,632,091
COMPREHENSIVE LOSS:
Net loss	$ (7,987)	$ (16,031)	$ (18,206)	$ (42,296)
Change in net unrealized gain (loss) on available-for-sale securities, net of tax	(4)	420	(18)	910
Change in fair value due to instrument-specific credit risk, net of tax	0	0	0	(21)
Comprehensive loss	(7,991)	(15,611)	(18,224)	(41,407)
Prototype Sales [Member]
REVENUE:
Revenue from contract with customer	6	245	26	370
Development Contracts [Member]
REVENUE:
Revenue from contract with customer	$ 26	$ 326	$ 26	$ 837

Note 7 - Property and Equipment, Net

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment Disclosure [Text Block]

7.	PROPERTY AND EQUIPMENT, NET

Property and equipment, net as of December 31, 2023 and 2022 consists of the following (in thousands):

	As of December 31,
	2023		2022
Machinery and equipment	$	171	$	2,528
Computers, software and related equipment		26		432
Office furniture and equipment		24		651
Vehicles		60		846
Leasehold improvements		—		4,830
Construction in progress		—		1,401
Total property and equipment		281		10,688
Less accumulated depreciation and amortization		—		(3,023	)
Property and equipment, net	$	281	$	7,665

For the year ended December 31, 2023, the Company recorded impairment charges on assets classified as property and equipment of $7,418, included within impairment of long-lived assets within the Company's consolidated statements of operations. No impairment charges were recorded for the year ended December 31, 2022.

Depreciation and amortization expense related to property and equipment amounted to $1,547 and $1,422 recognized within research and development, sales and marketing, and general and administrative expenses within the consolidated statements of operations and comprehensive loss for the years ended December 31, 2023 and 2022, respectively. The Company recorded disposals of gross property and equipment of $1,041 and $604 in the years ended December 31, 2023 and 2022, respectively. The carrying amounts of the property and equipment disposed in the years ended December 31, 2023 and 2022 were $342 and $0, respectively.

Note 3 - Cash, Cash Equivalents, and Restricted Cash

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Cash and Cash Equivalents Disclosure [Text Block]

3.	CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

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

	June 30, 2024		December 31, 2023
	(unaudited)
Cash and cash equivalents	$	11,215	$	16,932
Restricted cash		2,150		2,150
Total cash, cash equivalents, and restricted cash	$	13,365	$	19,082

3.	CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

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

	As of December 31,
	2023		2022
Cash and cash equivalents	$	16,932	$	19,064
Restricted cash		2,150		2,150
Total cash, cash equivalents, and restricted cash	$	19,082	$	21,214

Note 6 - Leases

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Lessee, Operating Leases [Text Block]

6.	LEASES

The components of operating lease expenses for the three and six months ended June 30, 2024 and 2023 were as follows (in thousands):

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Operating lease cost	$	582	$	602	$	1,171	$	1,204
Variable lease cost		85		80		169		159
Total operating lease cost	$	667	$	682	$	1,340	$	1,363

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

	Operating leases
Years ending - December 31:	*(unaudited)*
2024 (remaining six months)	$	1,230
2025		2,484
2026		2,559
2027		2,636
2028		2,716
Thereafter		8,400
Total lease payments		20,025
Less amount to discount to present value		(3,551	)
Present value of lease liabilities	$	16,474

6.	LEASES

The Company primarily leases office facilities in Northern California under non-cancelable operating leases expiring at various dates through November 2026. Some of the Company's leases include options to renew, with renewal terms that, if exercised by the Company, extend the lease term from two to five years. The exercise of these renewal options is at the Company's discretion. The Company's lease agreements do not contain any material terms and conditions of residual value guarantees or material restrictive covenants. The Company's short-term lease expense was determined to not be material.

The Company recorded a gain of $35 on early lease termination within Interest income and other on the consolidated statements of operations for the twelve months ended December 31, 2023.

During the twelve months ended December 31, 2023, the Company recorded an impairment charge on right-of-use assets of $2,570, included within impairment of long-lived assets within the Company's consolidated statements of operations. No impairment charges were recorded for the twelve months ended December 31, 2022.

On November 14, 2023, the Company assigned an operating lease resulting in the Company being relieved of its primary obligation under this lease. As a result of the lease assignment, a new tenant assumed the primary obligation under the lease, with the Company becoming secondarily liable. If the new tenant should fail to perform under the lease, the Company could be liable to fulfill any remaining lease obligations. The lease had a remaining term of 3.7 years as of December 31, 2023 with the Company serving as guarantor for the remaining term. The resulting maximum exposure includes $360 of undiscounted future minimum lease payments plus potential additional payments to satisfy maintenance, taxes, and insurance requirements for the remainder of the lease term.

The components of operating lease expenses for the twelve months ended December 31, 2023 and 2022 were as follows (in thousands):

	Twelve months ended December 31,
	2023		2022
Operating lease cost	$	2,379	$	2,382
Variable lease cost		340		241
Total operating lease cost	$	2,719	$	2,623

Supplemental cash flow information for the twelve months ended December 31, 2023 and 2022 were as follows (in thousands):

	Twelve months ended December 31,
	2023			2022
Cash paid for operating leases included in operating cash flows	$	(2,500	)	$	(1,341	)

Supplemental balance sheet information related to operating leases as of December 31, 2023 and 2022 was as follows (in thousands):

	As of December 31,
	2023		2022
Operating lease right-of-use assets	$	11,226	$	15,502

Operating lease liabilities:
Operating lease liabilities, current	$	2,415	$	2,455
Operating lease liabilities, non-current		14,858		16,681
Total operating lease liabilities	$	17,273	$	19,136

	As of December 31,
	2023			2022
Weighted average remaining lease term (in years)		7.89			9.26
Weighted average discount rate		5.32	%		5.35	%

Maturities of lease liabilities were as follows (in thousands).

Years ending - December 31:
2024	$	2,474
2025		2,484
2026		2,559
2027		2,636
2028		2,716
Thereafter		8,400
Total lease payments		21,269
Less amount to discount to present value		(3,996	)
Present value of lease liabilities	$	17,273

Note 21 - Related Parties (Details Textual) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		901,472
Mr. Dussan's Sibling [Member]
Payments to Employees		$ 149	$ 162
Mr. Dussan's Sibling [Member] \| Restricted Stock Units (RSUs) [Member]
Payments to Employees	$ 77
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	2,000	2,000	750

Note 2 - Fair Value Measurements 1

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Fair Value Disclosures [Text Block]

2.	FAIR VALUE MEASUREMENTS

Level 1—Observable inputs, such as quoted prices in active markets for identical 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 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 June 30, 2024 Using:
	Adjusted Cost		Unrealized Losses			Fair Value		Cash and Cash Equivalent		Marketable Securities
Assets
Level 1
Money market funds	$	9,464	$	—		$	9,464	$	9,464	$	—
Level 2
Corporate bonds		10,062		(3	)		10,059		1,272		8,787
Commercial paper		6,135		(5	)		6,130		—		6,130
U.S. Government securities		1,857		—			1,857		—		1,857
Total financial assets	$	27,518	$	(8	)	$	27,510	$	10,736	$	16,774
Liabilities
Level 2
Private placement warrant liability	$	—	$	—		$	—	$	—	$	—
Level 3
Derivative warrant liability		—		—			39		—		—
Total financial liabilities	$	—	$	—		$	39	$	—	$	—

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

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

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

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

	Derivative Warrant Liability
Balance at December 31, 2023	$	26
Additions		—
Change in fair value included in other income (expense), net		13
Balance at June 30, 2024	$	39

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

	June 30, 2024
Expected term (years)		2.2
Expected volatility		230.2	%
Risk-free interest rate		4.7	%
Dividend yield		—	%
Exercise price	$	105.00

2.	FAIR VALUE MEASUREMENTS

Level 1—Observable inputs, such as quoted prices in active markets for identical 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 December 31, 2023 Using:
	Adjusted Cost		Unrealized gains		Fair Value		Cash and Cash Equivalent		Marketable Securities
Assets
Level 1
Money market funds	$	16,377	$	—	$	16,377	$	16,377	$	—
Level 2
Corporate bonds		2,880		1		2,881		—		2,881
Commercial paper		8,809		5		8,814		—		8,814
U.S. Government securities		7,892		4		7,896		—		7,896
Total financial assets	$	35,958	$	10	$	35,968	$	16,377	$	19,591
Liabilities
Level 2
Private placement warrant liability	$	—	$	—	$	—	$	—	$	—
Level 3
Convertible notes		—		—		—		—		—
Derivative warrant liability		—		—		26		—		—
Total financial liabilities	$	—	$	—	$	26	$	—	$	—

	Fair Value Measured as of December 31, 2022 Using:
	Adjusted Cost		Unrealized losses			Fair Value		Cash and Cash Equivalent		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:

For the years ended December 31, 2023 and 2022, there were no 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 year ended December 31, 2023 (in thousands):

	2022 Convertible Note			Derivative Warrant Liability			Total
Balance at December 31, 2022	$	8,594		$	119		$	8,713
Additions		—			—			—
Payments or conversions		(9,573	)		—			(9,573	)
Change in fair value included in other income (expense), net		958			(93	)		865
Change in fair value due to instrument specific credit risk included in other comprehensive income		21			—			21
Balance at December 31, 2023	$	—		$	26		$	26

The key inputs into the Monte-Carlo simulation model for the derivative warrant liability valued at December 31, 2023 are as follows:

	December 31, 2023
Expected term (years)		2.7
Expected volatility		155.7	%
Risk-free interest rate		4.1	%
Dividend yield		—	%
Exercise price	$	105.00

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

Note 2 - Fair Value Measurements (Details Textual) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023	Sep. 15, 2022
Class of Warrant or Right, Term Of Contract (Year)	4 years	4 years
The 2022 Note [Member] \| Convertible Debt [Member]
Debt Instrument, Face Amount			$ 10.5

Note 14 - Income Taxes

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Income Tax Disclosure [Text Block]

14.

INCOME TAXES

For the three and six months ended June 30, 2024, the Company recognized $0 and $2 provision for income taxes, respectively. For the three and six months ended June 30, 2023, the Company recognized $19 and $38 provision for income taxes, respectively. The income tax rates vary from the federal and state statutory rates due to the valuation allowances on the Company's net operating losses and foreign tax rate differences. The Company computes its quarterly income tax provision by using a forecasted annual effective tax rate and adjusts for any discrete items arising during the quarter.

19.

INCOME TAXES

For the years ended December 31, 2023 and 2022, the Company recognized $57 and $58 provision for income taxes, respectively. The provision for the year ended December 31, 2023 was comprised of $3 and $54 in state and foreign taxes, respectively. The provision for the year ended December 31, 2022 was comprised of $9 and $49 in state and foreign taxes, respectively.

The following table presents a reconciliation of the federal statutory rate of 21.0% to the Company's effective tax rate for the periods presented:

	Twelve months ended December 31,
	2023			2022
U.S. federal tax benefit at statutory rate		21.0	%		21.0	%
State income taxes, net of federal benefit		—	%		—	%
Non-deductible expenses and other		(0.4	)%		(1.0	)%
Stock-based compensation		(4.6	)%		(2.3	)%
Research and development credits		2.3	%		3.5	%
Foreign rate differential		—	%		(4.1	)%
Change in valuation allowance, net		(18.4	)%		(17.2	)%
Effective tax rate		(0.1	)%		(0.1	)%

For 2023 and 2022, the Company's effective tax rate differs from the amount computed by applying the statutory federal and state income tax rates to net loss before income tax, primarily as the result of state income taxes, R&D credits and changes in the Company's valuation allowance.

Significant components of the Company’s deferred tax assets as of December 31, 2023 and 2022 are presented below (in thousands):

	As of December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	69,612		$	49,669
Research and development credit carryforward		9,941			7,967
Stock-based compensation		301			1,048
Property and equipment		2,364			234
Operating lease liabilities		4,967			4,435
Section 174 R&D capitalization		14,194			9,053
Other accruals		689			630
Gross deferred tax assets		102,068			73,036
Valuation allowance		(98,840	)		(68,868	)
Deferred tax assets net of valuation allowance		3,228			4,168
Deferred tax liabilities:
Right-of-use assets		(3,228	)		(4,168	)
Gross deferred tax liabilities		(3,228	)		(4,168	)
Total deferred tax assets (liabilities)—net	$	—		$	—

The Company reports income taxes in accordance with ASC 740, which requires an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, as well as net operating loss and tax credit carryforwards. Deferred tax amounts are determined by using the enacted tax rates expected to be in effect when the temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance reduces the deferred tax assets to the amount that is more likely than not to be realized.

Realization of deferred tax assets is dependent on future earnings, if any, the timing and amount of which are uncertain. The Company has a history of operating losses and has incurred cumulative book losses since its formation. Based upon the history of losses, the Company has determined that it is more likely than not that the net deferred tax assets will not be realized, and accordingly, a full valuation allowance has been recorded. The valuation allowance as of December 31, 2023 was $98,840 which increased from $68,868 at December 31, 2022. The increase in the valuation allowance is primarily due to additional reserve required against net operating losses and research credits generated during the year ended December 31, 2023.

As of December 31, 2023, the Company had $247,802 and $202,887 of federal and state net operating losses available to reduce future taxable income, respectively, of which $12,256 will begin to expire in 2033 for federal tax purposes and $202,887 will begin to expire in 2029 for state tax purposes. Approximately $235,546 of federal net operating loss included above can be carried forward indefinitely.

As of December 31, 2022, the Company had $184,007 and $127,624 of federal and state net operating losses available to reduce future taxable income, which will begin to expire on 2033 for federal and 2029 for state tax purposes.

The Company also has federal and state research and development tax credit carryforwards of $7,591 and $5,829 as of December 31, 2023 and $6,193 and $4,597 as of December 31, 2022. The federal credits begin to expire in 2034 and the state credits have no expiration date.

Under Section 382 of the Internal Revenue Code of 1986, as amended, the Company’s ability to utilize NOL or other tax attributes, such as research tax credits, in any taxable year, may be limited if the Company has experienced an “ownership change.” Generally, a Section 382 ownership change occurs if there is a cumulative increase of more than 50 percentage points in the stock ownership of one or more stockholders or groups of stockholders who owns at least 5% of a corporation’s stock within a specific testing period. Similar rules may apply under state tax laws. Based on the Section 382 analysis performed through December 31, 2021, the Company concluded all of its NOLs and credits would be available to use as of December 31, 2021, however, future changes in ownership may limit the ability to use tax attributes under Section 382.

The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands):

	Twelve months ended December 31,
	2023		2022
Unrecognized tax benefits as of the beginning of the year	$	2,822	$	1,681
Increases related to prior year tax provisions		161		182
Increase related to current year tax provisions		497		959
Unrecognized tax benefits as of the end of the year	$	3,480	$	2,822

The Company recognizes interest and penalties related to income tax matters as a component of income tax expense. As of December 31, 2023 and December 31, 2022 there was no accrued interest nor penalties related to uncertain tax positions.

The Company files income tax returns in the U.S., various state jurisdictions, and foreign jurisdictions. The U.S., state and foreign jurisdictions have statutes of limitations that generally range from three to five years. Due to the Company’s net losses, substantially all of its federal, state and local income tax returns are subject to examination for federal and state purposes since inception. The Company is not currently under examination for federal or state income tax purposes.

Effective for tax years beginning on or after January 1, 2022, pursuant to the Tax Cuts and Jobs Act of 2017, companies are required to capitalize Internal Revenue Code ("IRC") Section 174 research and experimental expenses paid or incurred during the year. These expenses are amortized over 5 years for research and development performed in the United States and over 15 years for expenses related to research and development performed outside of the United States. As a result of the IRC Section 174 research and development capitalization, the Company recognized a deferred tax asset for the future tax benefit of the amortization deductions.

The entire disclosure for income tax.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Note 15 - Stock-based Compensation - Allocation of Share-based Compensation Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Expense	$ 1,740	$ 4,110	$ 4,754	$ 10,623	$ 18,071	$ 23,959
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expense	499	1,530	1,708	3,808	6,821	7,201
Selling and Marketing Expense [Member]
Share-Based Payment Arrangement, Expense	3	674	185	2,042	2,993	4,696
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expense	1,238	1,872	2,861	4,678	8,121	11,931
Cost of Sales [Member]
Share-Based Payment Arrangement, Expense	$ 0	$ 34	$ 0	$ 95	$ 136	$ 131

Note 10 - Convertible Notes (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Sep. 15, 2022	Sep. 14, 2022	Dec. 31, 2023
Convertible Note 2022 One [Member]
Debt Instrument, Face Amount		$ 10,500
Proceeds from Issuance of Debt		10,500
Convertible Note 2022 Two [Member]
Debt Instrument, Face Amount		10,500
Proceeds from Issuance of Debt		10,000
Convertible Note 2022 [Member]
Proceeds from Issuance of Debt		$ 20,000
Senior Unsecured Convertible Note 2022 [Member]
Debt Instrument, Face Amount	$ 10,500
Proceeds from Issuance of Debt	$ 9,850
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Discount on Issuance, Percentage	4.76%
Debt Instrument, Convertible, Conversion Price (in dollars per share)	$ 2.5		$ 75
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger	95.00%
Debt Instrument, Monthly Redemption Premium, Percentage	5.00%
Senior Unsecured Convertible Note 2022 [Member] \| Acceleration Date [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share)	$ 9
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger	95.00%
Debt Instrument, Convertible, Acceleration Payment Monthly Limit	$ 2,800

Note 5 - Prepaid and Other Current Assets - Summary of Prepaid and Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Prepaid expenses	$ 1,666	$ 2,386	$ 4,203
Advances to suppliers	48	79	984
Other	79	52	713
Total prepaid and other current assets	$ 1,793	$ 2,517	$ 6,181

Note 15 - Stock-based Compensation - RSU Activity (Details) - Restricted Stock Units (RSUs) [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Unvested (in shares) \| shares	425,703
Unvested, grant date fair value (in dollars per share) \| $ / shares	$ 119.85
Granted (in shares) \| shares	901,472
Granted, grant date fair value (in dollars per share) \| $ / shares	$ 10.66
Forfeited (in shares) \| shares	(344,061)
Forfeited, grant date fair value (in dollars per share) \| $ / shares	$ 67.82
Vested (in shares) \| shares	(330,661)
Vested, grant date fair value (in dollars per share) \| $ / shares	$ 53.07
Unvested (in shares) \| shares	652,453
Unvested, grant date fair value (in dollars per share) \| $ / shares	$ 30.29

Note 15 - Stock-based Compensation - Schedule of Market Valuation Assumptions (Details) - Market Based RSUs [Member]	12 Months Ended
	Dec. 31, 2023
Expected term (years) (Year)	1 year 18 days
Expected volatility	104.50%
Risk-free interest rate	4.80%
Dividend yield	0.00%

Note 2 - Fair Value Measurements (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

	Fair Value Measured as of June 30, 2024 Using:
	Adjusted Cost		Unrealized Losses			Fair Value		Cash and Cash Equivalent		Marketable Securities
Assets
Level 1
Money market funds	$	9,464	$	—		$	9,464	$	9,464	$	—
Level 2
Corporate bonds		10,062		(3	)		10,059		1,272		8,787
Commercial paper		6,135		(5	)		6,130		—		6,130
U.S. Government securities		1,857		—			1,857		—		1,857
Total financial assets	$	27,518	$	(8	)	$	27,510	$	10,736	$	16,774
Liabilities
Level 2
Private placement warrant liability	$	—	$	—		$	—	$	—	$	—
Level 3
Derivative warrant liability		—		—			39		—		—
Total financial liabilities	$	—	$	—		$	39	$	—	$	—

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

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

	Fair Value Measured as of December 31, 2022 Using:
	Adjusted Cost		Unrealized losses			Fair Value		Cash and Cash Equivalent		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	$	—	$	—

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

	Derivative Warrant Liability
Balance at December 31, 2023	$	26
Additions		—
Change in fair value included in other income (expense), net		13
Balance at June 30, 2024	$	39

	2022 Convertible Note			Derivative Warrant Liability			Total
Balance at December 31, 2022	$	8,594		$	119		$	8,713
Additions		—			—			—
Payments or conversions		(9,573	)		—			(9,573	)
Change in fair value included in other income (expense), net		958			(93	)		865
Change in fair value due to instrument specific credit risk included in other comprehensive income		21			—			21
Balance at December 31, 2023	$	—		$	26		$	26

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

	June 30, 2024
Expected term (years)		2.2
Expected volatility		230.2	%
Risk-free interest rate		4.7	%
Dividend yield		—	%
Exercise price	$	105.00

	December 31, 2023
Expected term (years)		2.7
Expected volatility		155.7	%
Risk-free interest rate		4.1	%
Dividend yield		—	%
Exercise price	$	105.00

Note 15 - Stock-based Compensation

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Share-Based Payment Arrangement [Text Block]

11.

STOCK-BASED COMPENSATION

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

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Cost of revenue	$	—	$	34	$	—	$	95
Research and development		499		1,530		1,708		3,808
Sales and marketing		3		674		185		2,042
General and administrative		1,238		1,872		2,861		4,678
Total stock-based compensation	$	1,740	$	4,110	$	4,754	$	10,623

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

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

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

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

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

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

15.

STOCK-BASED COMPENSATION

The Company has five equity incentive plans, the 2014 US LADAR Inc. Equity Incentive Plan (the “2014 Plan”), the 2016 Stock Plan (the “2016 Plan”), the 2021 Equity Incentive Plan (the “Incentive Plan”), the 2022 Employee Stock Purchase Plan (the "ESPP"), and the 2023 CEO Inducement Grant Plan (the "CEO Plan"). On August 16, 2021, the Company’s 2014 Plan and 2016 Plan were terminated in connection with the closing of the business combination as defined in Note 1, but continue to govern the terms of outstanding equity awards that were granted prior to the termination of the plans.

2014 Plan and 2016 Plan

The 2014 and 2016 Plan provide for the grant of incentive stock options to employees only and non-statutory stock options and RSUs to employees, directors, and consultants of the Company. As of August 16, 2021, the Company no longer grants equity awards pursuant to the 2014 Plan or 2016 Plan, and as of December 31, 2023, 58,056 RSUs were granted.

Under the 2016 Plan, options to purchase common stock generally vest over four years with 25% vesting at the end of the first year and the rest vesting ratably over the next three years. RSUs generally vest 25% at the end of the first year with the remaining RSUs vesting ratably over the next three years or they vest ratably over the four years. Under the 2014 Plan, the vesting period for options to purchase common stock range from immediate to four years. Under each plan, the options expire ten years from the date of grant.

2021 Equity Incentive Plan

The Incentive Plan became effective immediately upon the closing of the business combination on August 16, 2021 and initially reserved 514,681 shares of common stock for issuance thereunder. The Incentive Plan includes an evergreen provision that provides for an annual increase in the number of shares of common stock available for issuance thereunder beginning on January 1, 2022 and ending on January 1, 2032, equal to 5% of the shares of the Company’s common stock outstanding on December 31, 2021 for the first year and by 3% of the total number of shares of common stock outstanding on December 31 of the preceding calendar year for each year thereafter, or a lesser number of shares as determined by the Board of Directors. Since January 1, 2022, the Board of Directors have authorized the addition of 954,545 shares of common stock to be added to the Incentive Plan for issuance.

Under the Incentive plan, RSU’s vest depending on their vesting schedule. For newly hired employees, RSU’s generally vest 25% during the quarterly release date following the recipient’s one year anniversary of their start date. The remaining amounts generally vest quarterly over the next three years. For existing employees, these RSUs generally vest quarterly over three years. The fair value of the RSU is equal to the fair value of the Company’s common stock on the date of grant.

As of December 31, 2023, 1,264,338 RSUs were granted to certain individuals under the Incentive Plan.

2022 Employee Stock Purchase Plan

On May 10, 2022, the Company's stockholders approved the 2022 Employee Stock Purchase Plan (the "ESPP"), authorizing 66,666 shares of common stock to be reserved for issuance under the ESPP. The number of shares reserved and available for issuance under the ESPP shall be cumulatively increased by the 1% of the number of shares issued and outstanding on December 31 of the preceding calendar year for each year thereafter, or a lesser number of shares as determined by the Board of Directors. During 2023, the Board of Directors have authorized the addition of 54,366 shares of common stock to be added to the ESPP for issuance.

The ESPP provides an offering period of 24 months, with four purchase periods that are generally six months long and end on April 30 and October 31 of each year. The first purchase period to the Company's employees to purchase shares under the ESPP began on November 1, 2022. Each employee who is a participant in the ESPP may purchase shares by authorizing contributions at a minimum of 1% up to a maximum of 10% of his or her compensation for each pay period, to a maximum of $15 per purchase period and $25 per year, which will then be used to purchase shares on the last business day of the purchase period at a price equal to 85% of the fair market value of common stock on the offering date or the exercise date whichever is less.

During the year ended December 31, 2023, 64,773 shares were purchased under the ESPP. During the year ended December 31, 2022, no shares were purchased under the ESPP. As of December 31, 2023, the Company has withheld $58 of contributions from its employees within accrued expenses and other current liabilities on the consolidated balance sheets.

2023 CEO Inducement Grant Plan

The CEO Plan became effective on February 13, 2023 with 233,332 shares of common stock initially reserved for issuance.

In connection with the appointment of the Company's CEO on February 13, 2023, the Company granted 166,666 service-based RSUs and 66,666 market-based RSUs to the CEO. The service-based RSUs will vest over three years. The market-based RSUs would have vested quarterly over six (6) calendar quarters following the satisfaction of the market condition. The market condition would have been satisfied if the closing price of the Company's common stock, as reported by NASDAQ, met or exceeded $36.00 per share for any ten (10) consecutive trading days prior to March 1, 2024. As the market condition was not satisfied by March 1, 2024, the market-based RSUs were forfeited.

As of December 31, 2023, 233,332 RSUs were granted under the CEO Plan.

A summary of stock option activity related to the Plans as of December 31, 2023 is as follows:

	Outstanding Stock Options			Weighted Average Exercise Price		Weighted Average Contractual Life (Years)		Aggregate Intrinsic Value
Balance at December 31, 2022		846,451		$	14.94		6.45	$	2,277
Granted		—			—
Exercised		(81,814	)		5.57
Forfeited		(111,937	)		18.78
Expired		(363,685	)		18.77
Repurchased		—			—
Balance at December 31, 2023		289,015		$	11.29		3.07	$	—
Vested and expected to vest as of December 31, 2023		289,015		$	11.29		3.07	$	—
Vested and exercisable as of December 31, 2023		281,380		$	11.09		2.97	$	—

The aggregate intrinsic value is the difference between the current fair value of the underlying common stock and the exercise price for in-the-money stock options. The Company did not grant any options during the years ended December 31, 2023 and 2022.

The following table summarizes the RSU award activity under the Plans:

	Shares			Weighted Average Grant date Fair Value per Share
Unvested at December 31, 2022		425,703		$	119.85
Granted		901,472			10.66
Forfeited		(344,061	)		67.82
Vested		(330,661	)		53.07
Unvested at December 31, 2023		652,453		$	30.29

The total fair value of RSUs that vested during the year ended December 31, 2023 was $3,596.

Stock-Based Compensation Expense —The following table summarizes stock-based compensation expense recorded in each financial statement line item in the Company’s consolidated statements of operations and comprehensive loss for the year ended December 31, 2023 and 2022 (in thousands):

	Twelve months ended December 31,
	2023		2022
Research and development	$	6,821	$	7,201
Sales and marketing		2,993		4,696
General and administrative		8,121		11,931
Cost of revenue		136		131
Total stock-based compensation	$	18,071	$	23,959

As of December 31, 2023, the Company had $362 of unrecognized compensation expense for related stock option grants. This cost is expected to be recognized over an estimated weighted average period of 0.79 years. The total unrecognized compensation expense for RSUs was $16,669 as of December 31, 2023 which is expected to be recognized over an estimated weighted average period of 1.93 years. The total unrecognized compensation expense for the ESPP was $458 as of December 31, 2023 which is expected to be recognized over an estimated weighted average period of 1.33 years.

The Company uses the Black-Scholes option-pricing model to estimate the grant-date fair value of ESPP purchase rights. The fair value of each of the four purchase periods is estimated separately. The Company uses the Monte-Carlo simulation model to estimate the grant date fair value of awards with a market condition. Both models require the input of subjective assumptions such as expected term, expected stock price volatility, risk-free interest rate and dividend yield as discussed below.

Expected Term—The expected term for ESPP is the length of time from the grant date to the date on which the stock is purchased by the employees. 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.

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 range of valuation assumptions used in estimating the fair value of the ESPP during the period:

	Twelve months ended December 31, 2023
Expected term (years)		0.50	-	2.00
Expected volatility		107.3%	-	136.0%
Risk-free interest rate		4.1%	-	5.1%
Dividend yield			—%

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

	Twelve months ended December 31, 2023
Expected term (years)		1.05
Expected volatility		104.5	%
Risk-free interest rate		4.8	%
Dividend yield		—	%

Note 9 - Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2023

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

9.	ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities as of December 31, 2023 and 2022 were as follows (in thousands):

	As of December 31,
	2023		2022
Accrued purchases and other	$	681	$	4,092
Operating lease liabilities - current		2,415		2,455
Accrued bonuses		2,053		1,022
Accrued payroll		540		1,122
Accrued severance		402		26
Accrued payroll taxes		317		526
Warranty reserve		102		480
Income tax payable		75		41
Total accrued expenses and other current liabilities	$	6,585	$	9,764

Note 11 - Stock-based Compensation - Allocation of Share-based Compensation Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Expense	$ 1,740	$ 4,110	$ 4,754	$ 10,623	$ 18,071	$ 23,959
Cost of Sales [Member]
Share-Based Payment Arrangement, Expense	0	34	0	95	136	131
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expense	499	1,530	1,708	3,808	6,821	7,201
Selling and Marketing Expense [Member]
Share-Based Payment Arrangement, Expense	3	674	185	2,042	2,993	4,696
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expense	$ 1,238	$ 1,872	$ 2,861	$ 4,678	$ 8,121	$ 11,931

Significant Accounting Policies (Policies)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Accounting Policies [Abstract]

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

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

Use of Estimates

The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include impairment of long-lived assets, write-downs of inventory to the lower of cost or net realizable value, investments, fair value of the 2022 convertible note, embedded derivative and warrant liabilities, and stock-based compensation.

Consolidation, Policy [Policy Text Block]

Principle of Consolidation and Liquidity

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

The Company has funded its operations primarily through the business combination and issuances of stock. As of June 30, 2024, the Company’s existing sources of liquidity included cash, cash equivalents, and marketable securities of $27,989.

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

As is common in early-stage companies with limited operating histories, the Company is subject to risks and uncertainties such as its ability to develop and commercialize its products; produce and deliver lidar and software products meeting acceptable performance metrics; attract new and retain existing customers; develop, obtain, or progress strategic partnerships; secure an automotive OEM design win; secure additional capital to support the business plan; and other risks and uncertainties such as those described in Part II, Item 1A of this Quarterly Report on Form 10-Q.

Since its inception, the Company has incurred net losses and negative cash flows from operations. As of June 30, 2024, the Company had an accumulated deficit of $355,841. For the six months ended June 30, 2024 and 2023, the Company incurred a net loss of $18,206 and $42,296, respectively, and the Company had net cash outflows from operating activities of $14,241 and $32,445, respectively. As of June 30, 2024, the Company had $27,989 of cash, cash equivalents, and marketable securities. As the Company is still in its early stages, it is expected to incur additional operating losses and negative cash flows as it continues to focus on achieving commercialization of its lidar solutions.

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

The Company is dependent upon raising additional capital to provide the cash necessary to continue its ongoing operations. The Company has been able to do so; for example, during the second quarter of 2024 it was able to raise $5,541 in gross proceeds from financing activities. Should the Company not be able to raise additional capital, the Company will require alternative sources of liquidity to continue its operations over the next 12 months. In those circumstances, the Company would also plan to adjust spending in order to preserve and extend liquidity, and has plans to further reduce operating expenses and cash outlays should it need to. The Company believes that these plans can be successfully implemented and alleviate substantial doubt about the Company's ability to continue as a going concern, which will result in adequate cash flows to support its ongoing operations for at least one year following the date these financial statements are issued.

Based upon the results of management’s assessment, which has been performed as of August 7, 2024, these condensed consolidated financial statements have been prepared on a going concern basis.

Principle of Consolidation and Liquidity

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

The Company has funded its operations primarily through the business combination and issuances of stock. As of December 31, 2023, the Company’s existing sources of liquidity included cash, cash equivalents and marketable securities of $36,523.

Since its inception, the Company has incurred net losses and negative cash flows from operations. As of December 31, 2023, the Company had an accumulated deficit of $337,635. For the twelve months ended December 31, 2023 and 2022, the Company incurred a net loss of $87,126 and $98,714, respectively, and the Company had net cash outflows from operating activities of $50,725 and $71,649, respectively. As of December 31, 2023, the Company had $36,523 of cash and marketable securities. As the Company is still in its early stages, it is expected to incur additional operating losses and negative cash flows as it continues to focus on achieving commercialization of its lidar solutions.

The decision by the Company's Tier 1 partner, Continental, to discontinue its joint lidar development program, may have a material and adverse effect on the Company's business, which is predicated on licensing its lidar designs and other intellectual property to Tier 1 partners. The Company has a plan to improve its results and liquidity through securing additional financing and finding a replacement Tier 1 partner. Should the Company not be able to do so, the Company has plans which would further reduce operating expenses and cash outlays. The Company believes that these plans alleviate substantial doubt about the Company's ability to continue as a going concern, which will result in adequate cash flows to support its ongoing operations for at least one year following the date these financial statements are issued.

Based upon the results of Management’s assessment, which has been performed as of March 26, 2024, these consolidated financial statements have been prepared on a going concern basis.

Reverse Stock Split [Policy Text Block]

Reverse Stock Split

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

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

Reverse Stock Split

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

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of Credit Risk

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

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

Concentration of Credit Risk

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

The Company’s concentration of risk related to accounts receivable and accounts payable was determined by evaluating the number of customers and vendors accounting for 10% or more of accounts receivable (“AR”) and accounts payable (“AP”). As of December 31, 2023, AEye had four customers, each accounting for 10% or more of AR and one vendor accounting for 10% or more of AP. As of December 31, 2022, AEye had four customers, each accounting for 10% or more of AR and two vendors, each accounting for 10% or more of AP.

For the years ended December 31, 2023 and 2022, revenue from the Company’s major customers representing 10% or more of total revenue was as follows:

	Twelve months ended December 31,
	2023			2022
Customer A		70	%		51	%
Customer B		*			13	%
Customer C		*			10	%

*Customer accounted for less than 10% of total revenue in the period.

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

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

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

Recent Accounting Pronouncements

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

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.

Reclassification, Comparability Adjustment [Policy Text Block]

Reclassification of Prior Year Presentation

Certain prior year amounts have been reclassified for consistency with the current year presentation. Accrued severance has been broken out from Accrued payroll within Footnote 9, Accrued expenses and other current liabilities.

Emerging Growth Company [Policy Text Block]

Emerging Growth Company

The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected to take advantage of the benefits of the extended transition period for new or revised financial accounting standards. This may make it difficult or impossible to compare the Company’s financial results with the financial results of another public company that is either not an emerging growth company or is an emerging growth company that has chosen not to take advantage of the extended transition period exemptions because of the potential differences in accounting standards used.

Segment Reporting, Policy [Policy Text Block]

Segment Reporting

The Company manages its business on the basis of one reportable and operating segment. Operating segments are defined as components of an enterprise with separate financial information, and are evaluated regularly by the chief operating decision maker, which is the Company's Chief Executive Officer (“CEO”). The CEO decides how to allocate resources and assesses the Company’s performance based upon consolidated financial information. All of the Company's sales were made to customers in USD located in the U.S., Europe, and Asia-Pacific through AEye, Inc. All of the Company's $281 of net property and equipment as of December 31, 2023 is located in the United States.

Cash and Cash Equivalents, Unrestricted Cash and Cash Equivalents, Policy [Policy Text Block]

Cash, Cash Equivalents, and Marketable Securities

The Company considers all highly liquid investments, such as treasury bills, commercial paper, certificates of deposit, and money market instruments with maturities of three months or less at the time of acquisition to be cash equivalents. Cash equivalents primarily consist of amounts held in interest-bearing money market accounts that are readily convertible to cash. Cash equivalents are stated at cost, which approximates fair market value.

Marketable securities have been classified as available-for-sale and are carried at estimated fair value as determined based upon quoted market prices or pricing models for similar securities. Unrealized gains and losses in fair value of the available-for-sale (“AFS”) debt securities are reported in other comprehensive income (loss). When the AFS debt securities are sold, cost is based on the specific identification method, and the realized gains and losses are included in other income (expense), net in the consolidated statements of operations and comprehensive loss. The Company determines the appropriate classification of its investments at the time of purchase and reevaluates such designation at each balance sheet date. The Company considers all AFS debt securities as available for use to support current operations, including those with maturity dates beyond one year and are classified as current assets under marketable securities in the accompanying consolidated balance sheets. AFS debt securities included in marketable securities on the consolidated balance sheets consist of securities with original maturities greater than three months at the time of purchase. Interest on marketable securities is included within interest income and other on the consolidated statements of operations. Amortization of premiums and accretion of discounts are included within interest expense and other on the consolidated statements of operations.

Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]

Restricted Cash

Restricted cash of $2,150 as of December 31, 2023 and 2022, consists of funds that are contractually restricted as to usage or withdrawal due to a contractual agreement. The Company has a letter of credit to the amount of $2,150 with Citibank N.A. as of December 31, 2023 as security for the payment of rent on its headquarters in Dublin, CA which require lease payments through 2026. At December 31, 2022, the letter of credit was held with Silicon Valley Bank.

The Company determines current or non-current classification of restricted cash based on the expected duration of the restriction.

Fair Value of Financial Instruments, Policy [Policy Text Block]

Fair Value of Financial Instruments

The Company defines fair value as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. For additional discussion on fair value of financial instruments, see Note 2.

Derivatives, Policy [Policy Text Block]

Derivatives

The Company accounts for derivative instruments in accordance with Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC) Topic 815, Derivatives and Hedging (“ASC 815”). The Company’s objectives and strategies for using derivative instruments, and how the derivative instruments and related hedged items are accounted for affect the financial statements.

The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risk. Terms of convertible debt instruments are reviewed to determine whether they contain embedded derivative instruments that are required under ASC 815 to be accounted for separately from the host contract and recorded on the consolidated balance sheets at fair value.

An evaluation of specifically identified conditions is made to determine whether the fair value of the derivative issued is required to be classified as equity or as a derivative liability. The fair value of derivative liabilities is required to be revalued at each reporting date, with corresponding changes in fair value recorded in current period operating results. For additional discussion of derivatives, see Note 2.

Accounts Receivable [Policy Text Block]

Accounts Receivable, net

Accounts receivable are recorded at the invoiced amount and do not bear interest. Amounts collected on accounts receivable are included in net cash provided by operating activities in the consolidated statements of cash flows.

If necessary, accounts receivable are reduced by a provision for expected credit losses, which is the Company’s best estimate of the amount of credit losses inherent in its existing accounts receivable. The Company reviews the provision quarterly based on historical experience with each customer and the specifics of each arrangement. During the years ended December 31, 2023 and 2022, the Company did not have any write-offs, and at December 31, 2023 and 2022, recorded a $35 and $0 provision for expected credit losses, respectively.

Inventory, Policy [Policy Text Block]

Inventories, net

Inventories consist of raw materials, work in progress, and finished goods. Inventories are stated at the lower of cost and net realizable value and costs are computed under the standard cost method. Inventories that are not expected to be consumed in the next 12 months are classified within Other noncurrent assets. Prototype inventory cost consists of the associated raw material, direct labor, indirect labor and other overhead costs. The Company evaluates the need for inventory write-downs associated with obsolete, slow moving, and non-sellable inventory by reviewing estimated net realizable values on a periodic basis and records a provision for excess and obsolete inventory to adjust the carrying value of inventory as needed. The Company's current and non-current inventory as of December 31, 2023 and 2022 was written down by $5,062 and $833, respectively, in order to record inventory at its estimated net realizable value.

Property, Plant and Equipment, Policy [Policy Text Block]

Property and Equipment, net

Property and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, which range from 2 to7 years. Leasehold improvements are amortized over the shorter of the lease term or expected useful life of the improvements. Construction in progress is the construction or development of property and equipment that have not yet been placed in service. Maintenance and repairs are charged to expense as incurred, and improvements are capitalized. When assets are retired or otherwise disposed of, the cost and accumulated depreciation and amortization are removed from the consolidated balance sheet and any resulting gain or loss is reflected in the consolidated statements of operations and comprehensive loss in the period realized.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Impairment of Long-Lived Assets

The Company evaluates its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If the test for recoverability identifies a possible impairment, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. The fair value is calculated based on estimated salvage value, estimated orderly liquidation value, or a value-in-use approach depending on the asset's highest and best use. When an impairment loss is recognized for assets to be held and used, the adjusted carrying amount of the long-lived asset becomes its new cost basis which is depreciated over the asset's remaining useful life. There were $9,988 of non-cash impairment charges recorded in the consolidated statements of operations and comprehensive loss for the year ended December 31, 2023. No impairment charges were recorded for the year ended December 31, 2022.

Warrant Liability [Policy Text Block]

Warrant Liability

The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant's specific terms and applicable authoritative guidance. The warrants assumed in connection with the 2022 convertible note are accounted for in accordance with ASC 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity, under which the warrants do not meet the criteria for equity treatment and must be recorded as liabilities. The Private Placement Warrants issued in connection with the business combination are classified as liabilities. The Company adjusts the warrants to fair value at each reporting period. The warrant liabilities are subject to remeasurement at each balance sheet date until exercised, and any change in fair value is recognized in the consolidated statements of operations.

Lessee, Leases [Policy Text Block]

Leases

The Company determines if an arrangement is or contains a lease at inception. The Company evaluates the classification of leases at commencement, and, as necessary, at modification. Operating leases, consisting of office leases, are included in Right-of-use ("ROU") assets, Accrued expenses and other current liabilities, and Operating lease liabilities, noncurrent, on the Company's consolidated balance sheets. The Company did not have any finance leases as of December 31, 2023 and December 31, 2022. ROU assets represent the Company's right to an underlying asset for the lease term, and lease liabilities represent the Company's obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. The operating lease ROU asset also includes any lease payments made prior to lease commencement and initial direct costs and excludes lease incentives. Variable lease payments not dependent on an index or a rate are expensed as incurred and are not included within the ROU asset and lease liability calculation. Variable lease payments primarily include reimbursements of costs incurred by lessors for common area maintenance and utilities. As most of the Company's leases do not include an implicit rate, the Company uses the incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date in determining the present value of future payments. The incremental borrowing rate is a hypothetical rate based on the Company's understanding of what its credit rating would be for a secured borrowing when the lease was executed. The Company's lease term includes the noncancelable period, any rent-free periods provided by the lessor, and options to extend or terminate the lease when it is reasonably certain that it will exercise that option. At lease inception, and in subsequent periods as necessary, the Company estimates the lease term based on its assessment of extension and termination options that are reasonably certain to be exercised. Operating lease expense for lease payments is recognized on a straight-line basis over the lease term and is included in operating expenses on the consolidated statements of operations and comprehensive loss. The Company elected to exclude from its balance sheets recognition of leases having a term of 12 months or less (short-term leases) and elected to not separate lease components and non-lease components for its long-term real estate leases.

Debt, Policy [Policy Text Block]

Convertible Notes

The Company adopted Accounting Standards Update (“ASU”) 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). The Company has elected to apply the fair value measurement option to the 2022 convertible note on the date that the Company first recognized the convertible note on September 15, 2022. The Company acknowledges that its election to apply the fair value option is irrevocable. The Company recognized costs incurred upon issuance of the 2022 convertible note as an expense in its consolidated statement of operations for the twelve months ended December 31, 2022. The 2022 convertible note was classified and presented as a current liability on the consolidated balance sheet as of December 31, 2022. As of December 31, 2023, the 2022 convertible note has no outstanding principal balance as all outstanding principal and accrued interest has been fully settled. Changes in fair value were recorded in the consolidated statements of operations and changes in fair value related to credit risk are recorded in other comprehensive loss. The Company reported interest expense, including accrued interest, related to this convertible debt under the fair value option, within the change in fair value of convertible notes in the consolidated statement of operations.

Revenue from Contract with Customer [Policy Text Block]

Revenue Recognition

The Company generates revenues from the sale of prototypes and from development arrangements with automakers and suppliers to automakers. Under FASB ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), the Company accounts for such arrangements as contracts with customers and accordingly recognizes revenue by applying the following steps:

•

Identification of the contract, or contracts, with a customer

•

Identification of the performance obligations in the contract

•

Determination of the transaction price

•

Allocation of the transaction price to the performance obligations in the contract

•

Recognition of revenue when, or as, the Company satisfies a performance obligation

Revenue from the sale of prototypes is generally recognized at a point in time when control of the goods is transferred. Certain prototype sales contracts include services to install and commission or customize the prototypes for customers. Revenues from these services are categorized as prototype revenue and recognized either over time as the services are being performed, or at a point in time, depending on the nature of the services and whether the criteria for recording revenue over time are met in accordance with ASC 606.

Revenue from development arrangements is either recognized at a point in time or over time depending on the performance obligations in the contract. For performance obligations that are satisfied over time, such as services which require engineering and development based on customer requirements, the Company recognizes revenue using an input method based on contract costs incurred to date compared to total estimated contract costs.

See Note 16, Revenue, for additional information related to the application of ASC 606 to the Company’s primary revenue streams.

Sales taxes collected from customers and remitted to governmental authorities are accounted for on a net basis and therefore are excluded from revenues in the consolidated statements of operations and comprehensive loss.

Arrangements with Multiple Performance Obligations

When a contract involves multiple performance obligations, the Company accounts for individual products and services separately if the customer can benefit from the product or service on its own or with other resources that are readily available to the customer and the product or service is separately identifiable from other promises in the arrangement. The consideration is allocated between separate performance obligations in proportion to their estimated standalone selling price (SSP). The SSP reflects the price the Company would charge for a specific product or service if it were sold separately in similar circumstances and to similar customers. If the selling price is not directly observable, the Company determines SSP using information that may include other observable inputs, such as the cost plus margin approach, to estimate SSP. In instances where SSP is not directly observable, the Company determines SSP using information that may include other observable inputs such as expected costs plus margin, or uses the residual approach for performance obligations whose SSP is highly variable or uncertain.

The Company provides standard product warranties for a term of typically one year to ensure that its products comply with agreed-upon specifications. Standard warranties are considered to be assurance type warranties and are not accounted for as separate performance obligations. Estimated future warranty costs are accrued and charged to cost of sales in the period that the related revenue is recognized. These estimates are based on historical warranty experience and any known or expected changes in warranty exposure, such as trends of product reliability and costs of repairing and replacing defective products. The Company assesses the adequacy of its recorded warranty liabilities on a quarterly basis and adjusts the amounts as necessary. Warranty costs are included within accrued expenses and other liabilities on the consolidated balance sheets. Refer to Note 9 for further information on warranty reserve amounts.

Other Policies, Judgments and Practical Expedients

Contract assets and liabilities. Contract assets primarily represent revenues recognized for performance obligations that have been satisfied but for which amounts have not been billed. The Company did not have any contract assets as of December 31, 2023. Contract liabilities relate to deferred revenue. Deferred revenue consists of amounts that have been invoiced and/or cash received but for which revenue has not been earned. This generally includes unrecognized revenue balances for development arrangements. Deferred revenue that will be realized during the succeeding 12-month period is recorded within current liabilities and the remaining deferred revenue is recorded as noncurrent liabilities.

Right of return. The Company’s general terms and conditions for its contracts do not contain a right of return that allows the customer to return products and receive a credit. Therefore, the Company does not estimate returns and generally recognizes revenue at contract price upon product shipment or delivery.

Significant financing component. In certain arrangements, the Company receives payment from a customer either before or after the performance obligation has been satisfied. The expected timing difference between the payment and satisfaction of performance obligations for all of the Company’s contracts is one year or less; therefore, the Company applies a practical expedient and does not consider the effects of the time value of money on transaction price. The Company’s contracts with customer prepayment terms do not include a significant financing component because the primary purpose is not to receive financing from the customers.

Contract modifications. The Company may modify contracts to offer customers additional products or services. Each of the additional products and services are generally considered distinct from those products or services transferred to the customer before the modification. The Company evaluates whether the contract price for the additional products and services reflects the standalone selling price as adjusted for facts and circumstances applicable to that contract. In these cases, the Company accounts for the additional products or services as a separate contract. In other cases where the pricing in the modification does not reflect the standalone selling price as adjusted for facts and circumstances applicable to that contract, the Company accounts for the additional products or services as part of the existing contract primarily on a prospective basis.

Judgments and estimates. Accounting for contracts recognized over time under ASC 606 involves the use of various techniques to estimate total contract revenue and costs. Due to uncertainties inherent in the estimation process, it is possible that estimates of costs to complete a contract will be revised in the near-term. The Company reviews and updates its contract-related estimates quarterly, and records adjustments as needed. For those performance obligations for which revenue is recognized using a cost-to-cost input method, changes in total estimated costs, and related progress towards complete satisfaction of the performance obligation, are recognized in the period in which the revisions to the estimates are made.

Cost of Goods and Service [Policy Text Block]

Cost of Revenue

Cost of revenue primarily consists of costs directly associated with the production of those prototypes that are held for sale and certain costs associated with development arrangements. Such costs for prototypes are direct materials, direct labor, indirect labor, inventory write-downs, losses on purchase commitments, warranty expense, and allocation of overhead. Direct and indirect labor includes personnel-related costs and packaging and procurement respectively associated with the production of prototypes. Other costs such as indirect manufacturing costs are recognized in research and development and general and administrative expenses on the consolidated statements of operations and comprehensive loss. Costs associated with development arrangements include the direct costs and allocation of overhead costs involved in the execution of the contract.

Research and Development Expense, Policy [Policy Text Block]

Research and Development Expenses

Research and development expenses include personnel costs (including salaries, benefits, bonuses, one-time termination benefits, and stock-based compensation), new hardware and software materials to the extent no future economic benefits are expected, other related expenses such as lab equipment, third party development-related contractors, and allocated overhead expenses. Substantially all the R&D expenses are related to the development of new products and services, including contract development expenses. They are expensed as incurred and included in the consolidated statements of operation and comprehensive loss.

Share-Based Payment Arrangement [Policy Text Block]

Stock-Based Compensation

The Company accounts for stock-based compensation by measuring and recognizing compensation expense for all share-based awards based on estimated grant-date fair values. The Company uses the straight-line attribution method to allocate compensation cost to reporting periods over each awardee’s requisite service period, which is generally the vesting period of the award. The Company measures nonemployee awards at the date of grant, which generally is the date at which a grantor and a grantee reach a mutual understanding of the key terms and conditions of a share-based payment award. The Company’s policy is to recognize the effect of forfeitures in the period they occur. The grant-date fair value of the restricted stock units, or “RSUs,” is equal to the fair market value of the Company’s common stock on the grant date. The grant-date fair value for stock options and stock purchase rights under the employee stock purchase plan ("ESPP") is estimated using the Black-Scholes option-pricing model. The grant-date fair value for RSUs with an associated market condition is estimated using the Monte-Carlo simulation model. Both the Black-Scholes option-pricing model and the Monte-Carlo simulation model require the input of subjective assumptions, including the award’s expected term and the price volatility of the underlying stock.

Income Tax, Policy [Policy Text Block]

Income Taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases, as well as net operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company recognizes deferred tax assets to the extent that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize deferred tax assets in the future in excess of their net recorded amount, an adjustment to the deferred tax asset valuation allowance would be made to reduce the provision for income taxes.

The Company records uncertain tax positions in accordance with FASB ASC Topic 740, Income Taxes (“ASC 740”) on the basis of a two-step process in which determinations are made (1) whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50% likely to be realized upon ultimate settlement with the related tax authority.

The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income tax expense in the accompanying consolidated statements of operations and comprehensive loss. Accrued interest and penalties are included in accrued expenses and other current liabilities in the consolidated balance sheets. As of and for the year ended December 31, 2023 and 2022 there were no interest or penalties recorded.

Earnings Per Share, Policy [Policy Text Block]

Net Loss per Share

Basic net loss per share is computed using net loss available to common stockholders divided by the weighted average number of common shares outstanding during the period. Diluted net loss per share reflects the dilutive effects of stock options, restricted stock units, preferred stock, stock to be issued under the ESPP, convertible notes, and warrants outstanding during the period to the extent such securities would not be anti-dilutive and is determined using the if-converted and treasury stock methods.

The Company calculates weighted average number of common shares outstanding during the period using the Company’s common stock outstanding.

Basic and diluted net loss per share attributable to common stockholders was the same for all periods presented as the inclusion of all potentially dilutive securities outstanding was anti-dilutive, as AEye is currently operating in a net loss position.

Comprehensive Income, Policy [Policy Text Block]

Comprehensive Income (Loss)

Comprehensive income (loss) includes all changes in equity (net assets) from non-owner sources during a period, changes in fair value due to instrument-specific credit risk, and net unrealized gains (losses) on available-for-sale debt securities.

Note 15 - Commitments and Contingencies

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Commitments and Contingencies Disclosure [Text Block]

15.

COMMITMENTS AND CONTINGENCIES

Legal matters

20.

COMMITMENTS AND CONTINGENCIES

Note 2 - Fair Value Measurements - Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents	$ 11,215	$ 16,932	$ 19,064
Fair Value, Recurring [Member]
Unrealized Gain (Loss), before Tax	(8)	10	(1,254)
Total financial assets	27,518	35,958	90,642
Assets, Fair Value Disclosure	27,510	35,968	89,388
Total financial liabilities	39	26	8,720
Fair Value, Recurring [Member] \| Cash and Cash Equivalents [Member]
Assets, Fair Value Disclosure	10,736	16,377	14,253
Fair Value, Recurring [Member] \| Debt Securities Available for Sale [Member]
Assets, Fair Value Disclosure	16,774	19,591	75,135
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Money Market Funds [Member]
Cash and cash equivalents	9,464	16,377	14,253
Money market funds, fair value	9,464	16,377	14,253
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Money Market Funds [Member] \| Cash and Cash Equivalents [Member]
Money market funds, fair value	9,464	16,377	14,253
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Private Placement Warrants [Member]
Private placement warrant liability	0	0	7
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Corporate Bond Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	10,062	2,880	22,139
Unrealized Gain (Loss), before Tax	(3)	1	(240)
Debt Securities, Available-for-Sale	10,059	2,881	21,899
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Corporate Bond Securities [Member] \| Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	8,787	2,881	21,899
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Commercial Paper [Member]
Debt Securities, Available-for-Sale, Amortized Cost	6,135	8,809	20,760
Unrealized Gain (Loss), before Tax	(5)	5	0
Debt Securities, Available-for-Sale	6,130	8,814	20,760
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Commercial Paper [Member] \| Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	6,130	8,814	20,760
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| US Government Debt Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	1,857	7,892	29,983
Unrealized Gain (Loss), before Tax	0	4	(895)
Debt Securities, Available-for-Sale	1,857	7,896	29,088
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| US Government Debt Securities [Member] \| Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	1,857	7,896	29,088
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Derivative Financial Instruments, Liabilities [Member]
Derivative warrant liability	$ 39	$ 26	$ 119

Note 21 - Related Parties

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

16.

RELATED PARTIES

From November 2016 to December 2023, the Company employed a sibling of Mr. Dussan, a director and the Company’s former Chief Technology Officer, who held the position of Director, Human Resources during 2023. For the six months ended June 30, 2023, Mr. Dussan’s sibling received total cash compensation of $77 and was granted 2,000 RSUs. In addition, he participated in all other benefits that the Company generally offers to all of its employees. There were no related party transactions for the six months ended June 30, 2024.

21.

RELATED PARTIES

From November 2016 to December 2023, the Company had employed a sibling of Mr. Dussan, a director and the Company’s former Chief Technology Officer, who held the position of Director, Human Resources and Sr. Manager of Human Resources during 2023 and 2022, respectively. For the years ended December 31, 2023 and 2022, Mr. Dussan’s sibling received total cash compensation of $149 and $162, respectively. For the years ended December 31, 2023 and 2022, Mr. Dussan’s sibling was granted 2,000 and 750 RSUs, respectively. In addition, he participated in all other benefits that the Company generally offers to all of its employees.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Note 1 - Organization and Summary of Significant Accounting Policies (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash, Cash Equivalents, and Short-Term Investments	$ 27,989				$ 27,989		$ 36,523
Retained Earnings (Accumulated Deficit)	(355,841)				(355,841)		(337,635)	$ (250,509)
Net Income (Loss) Attributable to Parent	$ (7,987)	$ (10,219)	$ (16,031)	$ (26,265)	(18,206)	$ (42,296)	(87,126)	(98,714)
Net Cash Provided by (Used in) Operating Activities					$ (14,241)	$ (32,445)	$ (50,725)	$ (71,649)
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.0001				$ 0.0001		$ 0.0001	$ 0.0001

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

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Note 2 - Fair Value Measurements - Summary of Changes in Fair Value of Level 3 Financial Instruments 1 (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Balance	$ 8,713
Additions	0
Payments or conversions	(9,573)
Change in fair value included in other income (expense), net	865
Change in fair value due to instrument specific credit risk included in other comprehensive income	21
Balance	26
Convertible Debt [Member]
Balance	8,594
Additions	0
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
Balance	0
Warrant Liability [Member]
Balance	119
Additions	0
Payments or conversions	0
Change in fair value included in other income (expense), net	(93)
Change in fair value due to instrument specific credit risk included in other comprehensive income	0
Balance	$ 26

Note 13 - Restructuring - Summary of Restructuring and Related Costs (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 569	$ 691		$ 691
Charges	0	123	$ 45	123	$ 1,298	$ 19,153	$ 0
Cash payments	(234)	(245)
Balance	335	569		335		691
Cost of Sales [Member]
Charges	0		0	105	50	5,721
Research and Development Expense [Member]
Charges	0		0	0	503	941
Selling and Marketing Expense [Member]
Charges	0		45	18	558	2,079
General and Administrative Expense [Member]
Charges	0		$ 0	0	187	472
One-time Termination Benefits [Member]
Balance	200	402		402	0	0
Charges	0	18				3,224
Cash payments	(200)	(220)				(2,822)
Balance	0	200		0		402	0
One-time Termination Benefits [Member] \| Cost of Sales [Member]
Charges						130
One-time Termination Benefits [Member] \| Research and Development Expense [Member]
Charges						789
One-time Termination Benefits [Member] \| Selling and Marketing Expense [Member]
Charges						2,011
One-time Termination Benefits [Member] \| General and Administrative Expense [Member]
Charges						294
Loss on Long-Term Purchase Commitment [Member]
Balance	336	233		233	0	0
Charges	0	105				360
Cash payments	(34)	(2)				(127)
Balance	302	336		302		233	0
Loss on Long-Term Purchase Commitment [Member] \| Cost of Sales [Member]
Charges						360
Loss on Long-Term Purchase Commitment [Member] \| Research and Development Expense [Member]
Charges						0
Loss on Long-Term Purchase Commitment [Member] \| Selling and Marketing Expense [Member]
Charges						0
Loss on Long-Term Purchase Commitment [Member] \| General and Administrative Expense [Member]
Charges						0
Other Restructuring [Member]
Balance	33	56		56	$ 0	0
Charges	0	0				123
Cash payments	0	(23)				(67)
Balance	$ 33	$ 33		$ 33		56	$ 0
Other Restructuring [Member] \| Cost of Sales [Member]
Charges						0
Other Restructuring [Member] \| Research and Development Expense [Member]
Charges						0
Other Restructuring [Member] \| Selling and Marketing Expense [Member]
Charges						0
Other Restructuring [Member] \| General and Administrative Expense [Member]
Charges						$ 123

Note 1 - Organization and Summary of Significant Accounting Policies

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

1.	ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

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

Unaudited Condensed Consolidated Financial Statements

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

Use of Estimates

Principle of Consolidation and Liquidity

Based upon the results of management’s assessment, which has been performed as of August 7, 2024, these condensed consolidated financial statements have been prepared on a going concern basis.

Reverse Stock Split

Concentration of Credit Risk

Recent Accounting Pronouncements

1.	ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

AEye, Inc., 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.

Principle of Consolidation and Liquidity

Based upon the results of Management’s assessment, which has been performed as of March 26, 2024, these consolidated financial statements have been prepared on a going concern basis.

Reverse Stock Split

Reclassification of Prior Year Presentation

Emerging Growth Company

Use of Estimates

Segment Reporting

Cash, Cash Equivalents, and Marketable Securities

Restricted Cash

The Company determines current or non-current classification of restricted cash based on the expected duration of the restriction.

Concentration of Credit Risk

For the years ended December 31, 2023 and 2022, revenue from the Company’s major customers representing 10% or more of total revenue was as follows:

	Twelve months ended December 31,
	2023			2022
Customer A		70	%		51	%
Customer B		*			13	%
Customer C		*			10	%

*Customer accounted for less than 10% of total revenue in the period.

Fair Value of Financial Instruments

Derivatives

Accounts Receivable, net

Inventories, net

Property and Equipment, net

Impairment of Long-Lived Assets

Warrant Liability

Leases

Convertible Notes

Revenue Recognition

•

Identification of the contract, or contracts, with a customer

•

Identification of the performance obligations in the contract

•

Determination of the transaction price

•

Allocation of the transaction price to the performance obligations in the contract

•

Recognition of revenue when, or as, the Company satisfies a performance obligation

See Note 16, Revenue, for additional information related to the application of ASC 606 to the Company’s primary revenue streams.

Arrangements with Multiple Performance Obligations

Other Policies, Judgments and Practical Expedients

Cost of Revenue

Research and Development Expenses

Stock-Based Compensation

Income Taxes

Net Loss per Share

The Company calculates weighted average number of common shares outstanding during the period using the Company’s common stock outstanding.

Comprehensive Income (Loss)

Recent Accounting Pronouncements

Recently Adopted Accounting Guidance

Note 1 - Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Schedules of Concentration of Risk, by Risk Factor [Table Text Block]

	Twelve months ended December 31,
	2023			2022
Customer A		70	%		51	%
Customer B		*			13	%
Customer C		*			10	%

Note 4 - Inventories - Summary of Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Raw materials	$ 246	$ 405	$ 2,022
Work in-process	123	159	2,484
Finished goods	13	19	47
Total inventory, net	$ 382	$ 583	$ 4,553

Note 3 - Cash, Cash Equivalents, and Restricted Cash - Schedule of Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents	$ 11,215	$ 16,932	$ 19,064
Restricted cash	2,150	2,150	2,150
Total cash, cash equivalents, and restricted cash	$ 13,365	$ 19,082	$ 21,214

Note 6 - Leases - Summary of Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Operating lease cost	$ 582	$ 602	$ 1,171	$ 1,204	$ 2,379	$ 2,382
Variable lease cost	85	80	169	159	340	241
Total operating lease cost	$ 667	$ 682	$ 1,340	$ 1,363	$ 2,719	$ 2,623

Note 5 - Prepaid and Other Current Assets 1

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Prepaid and Other Current Assets [Text Block]

5.	PREPAID AND OTHER CURRENT ASSETS

Prepaid and other current assets as of June 30, 2024 and December 31, 2023 were as follows (in thousands):

	June 30, 2024		December 31, 2023
	(unaudited)
Prepaid expenses	$	1,666	$	2,386
Advances to suppliers		48		79
Other		79		52
Total prepaid and other current assets	$	1,793	$	2,517

5.	PREPAID AND OTHER CURRENT ASSETS

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

	As of December 31,
	2023		2022
Prepaid expenses	$	2,386	$	4,203
Demonstration units		—		281
Advances to suppliers		79		984
Other		52		713
Total prepaid and other current assets	$	2,517	$	6,181

Note 16 - Related Parties

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

16.

RELATED PARTIES

21.

RELATED PARTIES

Note 11 - Stock-based Compensation

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Share-Based Payment Arrangement [Text Block]

11.

STOCK-BASED COMPENSATION

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Cost of revenue	$	—	$	34	$	—	$	95
Research and development		499		1,530		1,708		3,808
Sales and marketing		3		674		185		2,042
General and administrative		1,238		1,872		2,861		4,678
Total stock-based compensation	$	1,740	$	4,110	$	4,754	$	10,623

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.

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

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

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

15.

STOCK-BASED COMPENSATION

2014 Plan and 2016 Plan

2021 Equity Incentive Plan

As of December 31, 2023, 1,264,338 RSUs were granted to certain individuals under the Incentive Plan.

2022 Employee Stock Purchase Plan

2023 CEO Inducement Grant Plan

The CEO Plan became effective on February 13, 2023 with 233,332 shares of common stock initially reserved for issuance.

As of December 31, 2023, 233,332 RSUs were granted under the CEO Plan.

A summary of stock option activity related to the Plans as of December 31, 2023 is as follows:

	Outstanding Stock Options			Weighted Average Exercise Price		Weighted Average Contractual Life (Years)		Aggregate Intrinsic Value
Balance at December 31, 2022		846,451		$	14.94		6.45	$	2,277
Granted		—			—
Exercised		(81,814	)		5.57
Forfeited		(111,937	)		18.78
Expired		(363,685	)		18.77
Repurchased		—			—
Balance at December 31, 2023		289,015		$	11.29		3.07	$	—
Vested and expected to vest as of December 31, 2023		289,015		$	11.29		3.07	$	—
Vested and exercisable as of December 31, 2023		281,380		$	11.09		2.97	$	—

The following table summarizes the RSU award activity under the Plans:

	Shares			Weighted Average Grant date Fair Value per Share
Unvested at December 31, 2022		425,703		$	119.85
Granted		901,472			10.66
Forfeited		(344,061	)		67.82
Vested		(330,661	)		53.07
Unvested at December 31, 2023		652,453		$	30.29

The total fair value of RSUs that vested during the year ended December 31, 2023 was $3,596.

	Twelve months ended December 31,
	2023		2022
Research and development	$	6,821	$	7,201
Sales and marketing		2,993		4,696
General and administrative		8,121		11,931
Cost of revenue		136		131
Total stock-based compensation	$	18,071	$	23,959

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 range of valuation assumptions used in estimating the fair value of the ESPP during the period:

	Twelve months ended December 31, 2023
Expected term (years)		0.50	-	2.00
Expected volatility		107.3%	-	136.0%
Risk-free interest rate		4.1%	-	5.1%
Dividend yield			—%

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

	Twelve months ended December 31, 2023
Expected term (years)		1.05
Expected volatility		104.5	%
Risk-free interest rate		4.8	%
Dividend yield		—	%

Note 12 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenue from contract with customer	$ 32	$ 571	$ 52	$ 1,207	$ 1,464	$ 3,647
Transferred at Point in Time [Member]
Revenue from contract with customer	6	245	26	370	477	1,982
Transferred over Time [Member]
Revenue from contract with customer	26	326	26	837	987	1,665
UNITED STATES
Revenue from contract with customer	26	443	41	990	1,223	2,471
Europe [Member]
Revenue from contract with customer	6	128	11	160	184	920
Asia [Member]
Revenue from contract with customer	$ 0	$ 0	$ 0	$ 57	$ 57	$ 256

Note 2 - Fair Value Measurements - Summary of Changes in Fair Value of Level 3 Financial Instruments (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Balance	$ 26	$ 8,713
Additions		0
Change in fair value included in other income (expense), net		865
Balance		26
Warrant Liability [Member]
Balance	26
Additions	0
Change in fair value included in other income (expense), net	13
Balance	$ 39	$ 26

Note 17 - Restructuring - Summary of Restructuring and Related Costs (Details) (Parentheticals)	Dec. 31, 2023
Restructuring Incurred Cost Statement of Income or Comprehensive Income Extensible Enumeration Not Disclosed Flag	RestructuringIncurredCostStatementOfIncomeOrComprehensiveIncomeExtensibleEnumerationNotDisclosedFlag

Note 9 - Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 21,924	$ 29,023	$ 75,966	$ 93,970	$ 93,970	$ 168,767
Other comprehensive loss, net of tax	(4)	(14)	420	469	1,289	(888)
Balance	20,810	21,924	65,656	75,966	29,023	93,970
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	(4)	10	(764)	(1,254)	(1,254)	(391)
Other comprehensive loss, net of tax	(4)	(14)	420	490	1,264	(863)
Balance	(8)	(4)	(344)	(764)	10	(1,254)
A O C I Change In Fair Value Due To Instrument Specific Credit Risk [Member]
Balance			(46)	(25)	(25)
Other comprehensive loss, net of tax			0	(21)
Balance			(46)	(46)		(25)
AOCI Attributable to Parent [Member]
Balance	(4)	10	(810)	(1,279)	(1,279)	(391)
Other comprehensive loss, net of tax	(4)	(14)	420	469	1,289	(888)
Balance	$ (8)	$ (4)	$ (390)	$ (810)	$ 10	$ (1,279)

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

Note 2 - Fair Value Measurements - Summary of Fair Value Measurement Inputs and Valuation Techniques (Details) - Warrant Liability [Member] - Monte Carlo Simulation Model [Member]	Jun. 30, 2024	Dec. 31, 2023
Measurement Input, Expected Term [Member]
Derivative Liability, Measurement Input	2.2	2.7
Measurement Input, Price Volatility [Member]
Derivative Liability, Measurement Input	2.302	1.557
Measurement Input, Risk Free Interest Rate [Member]
Derivative Liability, Measurement Input	0.047	0.041
Measurement Input, Expected Dividend Rate [Member]
Derivative Liability, Measurement Input	0	0
Measurement Input, Exercise Price [Member]
Derivative Liability, Measurement Input	105	105

Note 13 - Restructuring

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Restructuring and Related Activities Disclosure [Text Block]

13.

Restructuring

In 2023, the Company implemented a revised strategic plan, which focused on key products and critical customer engagements in the Automotive market, and aligned the Company's operations with evolving business needs by focusing on a transition from research and development to the commercialization of the Company's automotive products, while winding down the existing industrial product and reducing fixed operating costs.

As a result of the implementation of the revised strategic plan, the Company recorded restructuring charges of $0 and $123 in the three and six months ended June 30, 2024, respectively, and $45 and $1,298 in the three and six months ended June 30, 2023, respectively, primarily relating to one-time employee termination benefits and losses on purchase commitments. Restructuring-related liabilities are included in accrued expenses and other current liabilities in the condensed consolidated balance sheets.

Restructuring activity is summarized as follows as of June 30, 2024 (in thousands):

	One-time employee termination benefits			Losses on purchase commitments			Other			Total
Balance as of December 31, 2023	$	402		$	233		$	56		$	691
Charges		18			105			—			123
Cash payments		(220	)		(2	)		(23	)		(245	)
Balance as of March 31, 2024	$	200		$	336		$	33		$	569
Charges		—			—			—			—
Cash payments		(200	)		(34	)		—			(234	)
Balance as of June 30, 2024	$	—		$	302		$	33		$	335

Restructuring charges were included in the condensed consolidated statements of operations and comprehensive loss during the three and six months ended June 30, 2024 and 2023 as follows (in thousands):

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Cost of revenue	$	—	$	—	$	105	$	50
Research and development		—		—		—		503
Sales and marketing		—		45		18		558
General and administrative		—		—		—		187
Total restructuring charges	$	—	$	45	$	123	$	1,298

17.

RESTRUCTURING

In the first quarter of 2023, the Company 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. In the fourth quarter of 2023, the Company implemented the second phase of its revised strategic plan to align the Company's operations with evolving business needs by focusing on the transition from research and development to the commercialization of its automotive products and winding down its existing industrial product, while reducing fixed operating costs.

The winding down of the Company's existing industrial product, in combination with an accumulation of other triggering events, indicated that the carrying amount of the Company's long-lived assets may not be recoverable. An impairment review was performed on the Company's long-lived assets as of December 31, 2023, resulting in a write-down of its property and equipment and ROU asset to fair value.

As a result of the implementation of both phases of the revised strategic plan and the impairment review of long-lived assets, the Company recorded restructuring charges of $19,153 in the twelve months ended December 31, 2023 primarily relating to one-time employee termination benefits, inventory and other current asset write-downs, losses on purchase commitments, and impairment and disposal charges on its long-lived assets. 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 consolidated balance sheets.

Restructuring charges were included in the consolidated statements of operations and comprehensive loss during the twelve months ended December 31, 2023 as follows (in thousands):

	Twelve months ended December 31, 2023
	One-time employee termination benefits		Inventory and other current asset write-downs		Losses on purchase commitments		Long-lived asset disposals and impairment charges		Other		Total
Cost of revenue	$	130	$	5,231	$	360	$	—	$	—	$	5,721
Research and development		789		—		—		152		—		941
Sales and marketing		2,011		30		—		38		—		2,079
General and administrative		294		—		—		55		123		472
Impairment of long-lived assets		—		—		—		9,940		—		9,940
Total restructuring charges	$	3,224	$	5,261	$	360	$	10,185	$	123	$	19,153

A reconciliation of the beginning and ending balance of cash restructuring charges, including one-time employee termination benefits, losses on purchase commitments, and other restructuring charges, which are included in accrued expenses and other current liabilities in the consolidated balance sheets, is as follows (in thousands):

	One-time employee termination benefits			Losses on purchase commitments			Other			Total
Balance as of December 31, 2022	$	—		$	—		$	—		$	—
Charges		3,224			360			123			3,707
Cash payments		(2,822	)		(127	)		(67	)		(3,016	)
Balance as of December 31, 2023	$	402		$	233		$	56		$	691

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (18,206)	$ (42,296)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	56	666
Gain on sale of property and equipment, net	0	(52)
Noncash lease expense relating to operating lease right-of-use assets	727	706
Impairment of right-of-use assets	0	47
Inventory write-downs, net of scrapped inventory	112	544
Change in fair value of convertible note and warrant liabilities	13	926
Stock-based compensation	4,754	10,623
Amortization of premiums and accretion of discounts on marketable securities, net of change in accrued interest	(428)	(65)
Expected credit losses	34	0
Changes in operating assets and liabilities:
Accounts receivable, net	90	327
Inventories, current and noncurrent, net	89	(2,502)
Prepaid and other current assets	724	2,884
Other noncurrent assets	171	(2,164)
Accounts payable	108	282
Accrued expenses and other current liabilities	(1,402)	(785)
Operating lease liabilities	(799)	(749)
Contract liabilities	74	(837)
Other noncurrent liabilities	(358)	0
Net cash used in operating activities	(14,241)	(32,445)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(234)	(808)
Proceeds from sale of property and equipment	0	96
Purchases of marketable securities	(15,173)	0
Proceeds from redemptions and maturities of marketable securities	18,400	35,850
Net cash provided by investing activities	2,993	35,138
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of stock options	134	391
Proceeds from the issuance of convertible note	146	0
Payments for convertible note redemptions	0	(4,973)
Taxes paid related to the net share settlement of equity awards	(47)	(1,051)
Proceeds from issuance of common stock under the Common Stock Purchase Agreements	5,560	0
Stock issuance costs related to the Common Stock Purchase Agreements	(288)	0
Proceeds from issuance of common stock through the Employee Stock Purchase Plan	26	118
Net cash provided by (used in) financing activities	5,531	(5,515)
NET (DECREASE) INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(5,717)	(2,822)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—Beginning of period	19,082	21,214
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—End of period	13,365	18,392
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	1	10
Cash paid for interest	0	106
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING AND FINANCING ACTIVITIES:
Purchases of property and equipment included in accounts payable and accrued liabilities	0	48
Conversion of convertible notes and accrued interest into Class A common stock	0	3,009
Stock issuance costs included in accounts payable and accrued liabilities	128	0
Taxes related to net share settlement of equity awards included in accrued liabilities	$ 0	$ 1

Note 7 - Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Table Text Block]

	As of December 31,
	2023		2022
Machinery and equipment	$	171	$	2,528
Computers, software and related equipment		26		432
Office furniture and equipment		24		651
Vehicles		60		846
Leasehold improvements		—		4,830
Construction in progress		—		1,401
Total property and equipment		281		10,688
Less accumulated depreciation and amortization		—		(3,023	)
Property and equipment, net	$	281	$	7,665

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0	0
Preferred Stock, Shares Outstanding	0	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	600,000,000	600,000,000	600,000,000
Common stock, shares issued (in shares)	8,437,733	6,310,090	5,436,637
Common stock, shares outstanding (in shares)	8,437,733	6,310,090	5,436,637

Note 8 - Interest Expense and Other

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Other Nonoperating Income and Expense [Text Block]

8.	INTEREST EXPENSE AND OTHER

Interest expense and other for the three and six months ended June 30, 2024 and 2023 consisted of the following (in thousands):

	Three months ended June 30,						Six months ended June 30,
	2024			2023			2024			2023
Amortization of premiums (accretion of discounts) on marketable securities, net	$	(170	)	$	(41	)	$	(441	)	$	(229	)
Expected credit losses		20			—			34			—
Impairment of right-of-use assets		—			47			—			47
Other		94			5			34			17
Interest expense and other	$	(56	)	$	11		$	(373	)	$	(165	)

11.

INTEREST EXPENSE AND OTHER

Interest expense and other for the years ended December 31, 2023 and 2022 consisted of the following (in thousands):

	Twelve months ended December 31,
	2023			2022
Amortization of premiums (accretion of discounts) on marketable securities, net	$	(474	)	$	778
Convertible note issuance costs		—			474
Loss on disposal of assets		111			—
Realized loss on instrument-specific credit risk		46			—
Expected credit losses		35			—
Realized losses on redemptions of marketable securities		—			77
Common Stock Purchase Agreement costs		—			29
Other		34			21
Interest expense and other	$	(248	)	$	1,379

Note 2 - Fair Value Measurements 1 (Details Textual) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023	Sep. 15, 2022
Class of Warrant or Right, Term Of Contract (Year)	4 years	4 years
The 2022 Note [Member] \| Convertible Debt [Member]
Debt Instrument, Face Amount			$ 10.5

Note 6 - Leases - Schedule of Lessee Assets and Liabilities 1 (Details) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Liabilities, Current [Abstract]
Accrued Expenses and Other Current Liabilities	$ 5,178	$ 6,585	$ 9,764
Operating Lease, Liability, Current, Statement of Financial Position		Accrued Expenses and Other Current Liabilities	Accrued Expenses and Other Current Liabilities

Note 7 - Convertible Notes (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	May 10, 2024	Sep. 15, 2022	Sep. 14, 2022	Dec. 31, 2023
An Investor [Member]
Proceeds From Issuance of Common Stock and Debt	$ 1,000
Security Purchase Agreement [Member] \| An Investor [Member]
Stock Issued During Period, Shares, New Issues (in shares)	330,823
Convertible Note 2022 One [Member]
Debt Instrument, Face Amount			$ 10,500
Proceeds from Issuance of Debt			10,500
Convertible Note 2022 Two [Member]
Debt Instrument, Face Amount			10,500
Proceeds from Issuance of Debt			10,000
Convertible Note 2022 [Member]
Proceeds from Issuance of Debt			$ 20,000
Senior Unsecured Convertible Note 2022 [Member]
Debt Instrument, Face Amount		$ 10,500
Proceeds from Issuance of Debt		$ 9,850
Debt Instrument, Interest Rate, Stated Percentage		5.00%
Debt Instrument, Discount on Issuance, Percentage		4.76%
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 2.5		$ 75
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		95.00%
Debt Instrument, Monthly Redemption Premium, Percentage		5.00%
Senior Unsecured Convertible Note 2022 [Member] \| Acceleration Date [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 9
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		95.00%
Debt Instrument, Convertible, Acceleration Payment Monthly Limit		$ 2,800
Convertible Note 2024 [Member] \| An Investor [Member]
Debt Instrument, Face Amount	$ 146
Debt Instrument, Term (Year)	5 years
Debt Instrument, Basis Spread on Variable Rate	1.00%

Note 16 - Related Parties (Details Textual) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Mr. Dussan's Sibling [Member]
Payments to Employees		$ 149	$ 162
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		901,472
Restricted Stock Units (RSUs) [Member] \| Mr. Dussan's Sibling [Member]
Payments to Employees	$ 77
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	2,000	2,000	750

Note 4 - Inventories

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Inventory Disclosure [Text Block]

4.	INVENTORIES

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

	June 30, 2024		December 31, 2023
	(unaudited)
Raw materials	$	246	$	405
Work in-process		123		159
Finished goods		13		19
Total inventory, net	$	382	$	583

4.	INVENTORIES

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

	As of December 31,
	2023		2022
Raw materials	$	405	$	2,022
Work in-process		159		2,484
Finished goods		19		47
Total inventory, net	$	583	$	4,553

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 11,215	$ 16,932
Marketable securities	16,774	19,591
Accounts receivable, net	7	131
Inventories, net	382	583
Prepaid and other current assets	1,793	2,517
Total current assets	30,171	39,754
Right-of-use assets	10,499	11,226
Property and equipment, net	459	281
Restricted cash	2,150	2,150
Other noncurrent assets	735	906
Total assets	44,014	54,317
Liabilities, Current [Abstract]
Accounts payable	3,678	3,442
Accrued expenses and other current liabilities	5,178	6,585
Contract liabilities	74	0
Total current liabilities	8,930	10,027
Operating lease liabilities, noncurrent	14,064	14,858
Convertible note	146	0
Other noncurrent liabilities	64	409
Total liabilities	23,204	25,294
COMMITMENTS AND CONTINGENCIES (Note 15)
STOCKHOLDERS’ EQUITY:
Preferred stock—$0.0001 par value: 1,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock—$0.0001 par value: 600,000,000 shares authorized; 8,437,733 and 6,310,090 shares issued and outstanding at June 30, 2024 and December 31, 2023	1	1
Additional paid-in capital	376,658	366,647
Accumulated other comprehensive (loss) income	(8)	10
Accumulated deficit	(355,841)	(337,635)
Total stockholders’ equity	20,810	29,023
Total liabilities and stockholders’ equity	$ 44,014	$ 54,317

Note 9 - Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Accrued Liabilities [Table Text Block]

	As of December 31,
	2023		2022
Accrued purchases and other	$	681	$	4,092
Operating lease liabilities - current		2,415		2,455
Accrued bonuses		2,053		1,022
Accrued payroll		540		1,122
Accrued severance		402		26
Accrued payroll taxes		317		526
Warranty reserve		102		480
Income tax payable		75		41
Total accrued expenses and other current liabilities	$	6,585	$	9,764

Note 19 - Income Taxes - Schedule of Effective Income Tax Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
U.S. federal tax benefit at statutory rate	21.00%	21.00%
State income taxes, net of federal benefit	0.00%	0.00%
Non-deductible expenses and other	(0.40%)	(1.00%)
Stock-based compensation	(4.60%)	(2.30%)
Research and development credits	2.30%	3.50%
Foreign rate differential	0.00%	(4.10%)
Change in valuation allowance, net	(18.40%)	(17.20%)
Effective tax rate	(0.10%)	(0.10%)

Note 22 - Subsequent Events

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Subsequent Events [Text Block]

17.

SUBSEQUENT EVENTS

22.

SUBSEQUENT EVENTS

Management has evaluated subsequent events through March 26, 2024 and determined that there were no such events requiring recognition or disclosure in the financial statements.

Note 6 - Leases (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Lease, Cost [Table Text Block]

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Operating lease cost	$	582	$	602	$	1,171	$	1,204
Variable lease cost		85		80		169		159
Total operating lease cost	$	667	$	682	$	1,340	$	1,363

	Twelve months ended December 31,
	2023		2022
Operating lease cost	$	2,379	$	2,382
Variable lease cost		340		241
Total operating lease cost	$	2,719	$	2,623

	Twelve months ended December 31,
	2023			2022
Cash paid for operating leases included in operating cash flows	$	(2,500	)	$	(1,341	)

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

	Operating leases
Years ending - December 31:	*(unaudited)*
2024 (remaining six months)	$	1,230
2025		2,484
2026		2,559
2027		2,636
2028		2,716
Thereafter		8,400
Total lease payments		20,025
Less amount to discount to present value		(3,551	)
Present value of lease liabilities	$	16,474

Years ending - December 31:
2024	$	2,474
2025		2,484
2026		2,559
2027		2,636
2028		2,716
Thereafter		8,400
Total lease payments		21,269
Less amount to discount to present value		(3,996	)
Present value of lease liabilities	$	17,273

Note 2 - Fair Value Measurements - Summary of Changes in Fair Value of Level 3 Financial Instruments 1 (Details) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Gain (Loss) on Fair Value of Convertible Note and Warrant Liabilities	$ (15)	$ (116)	$ (13)	$ (926)	$ (858)	$ (14)
Statement Of Other Comprehensive Income Abstract [Domain]
Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Unrealized Gain (Loss) Arising During Period, after Tax	$ 0	$ 0	$ 0	$ (21)	$ (21)	$ (25)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income					Gain (Loss) on Fair Value of Convertible Note and Warrant Liabilities
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Liability, Gain (Loss), Statement of Other Comprehensive Income or Comprehensive Income					Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Unrealized Gain (Loss) Arising During Period, after Tax

Note 17 - Restructuring (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Restructuring and Related Costs [Table Text Block]

	One-time employee termination benefits			Losses on purchase commitments			Other			Total
Balance as of December 31, 2023	$	402		$	233		$	56		$	691
Charges		18			105			—			123
Cash payments		(220	)		(2	)		(23	)		(245	)
Balance as of March 31, 2024	$	200		$	336		$	33		$	569
Charges		—			—			—			—
Cash payments		(200	)		(34	)		—			(234	)
Balance as of June 30, 2024	$	—		$	302		$	33		$	335

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Cost of revenue	$	—	$	—	$	105	$	50
Research and development		—		—		—		503
Sales and marketing		—		45		18		558
General and administrative		—		—		—		187
Total restructuring charges	$	—	$	45	$	123	$	1,298

	Twelve months ended December 31, 2023
	One-time employee termination benefits		Inventory and other current asset write-downs		Losses on purchase commitments		Long-lived asset disposals and impairment charges		Other		Total
Cost of revenue	$	130	$	5,231	$	360	$	—	$	—	$	5,721
Research and development		789		—		—		152		—		941
Sales and marketing		2,011		30		—		38		—		2,079
General and administrative		294		—		—		55		123		472
Impairment of long-lived assets		—		—		—		9,940		—		9,940
Total restructuring charges	$	3,224	$	5,261	$	360	$	10,185	$	123	$	19,153

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

	One-time employee termination benefits			Losses on purchase commitments			Other			Total
Balance as of December 31, 2022	$	—		$	—		$	—		$	—
Charges		3,224			360			123			3,707
Cash payments		(2,822	)		(127	)		(67	)		(3,016	)
Balance as of December 31, 2023	$	402		$	233		$	56		$	691

Note 18 - Employee Benefit Plan

12 Months Ended

Dec. 31, 2023

Defined Contribution Plan [Text Block]

18.

EMPLOYEE BENEFIT PLAN

Employees of the Company may participate in the AEye, Inc. 401(k) Plan (the "401(k) Plan"), a defined contribution plan, which qualifies under Section 401(k) of the Internal Revenue Code. Participating employees may contribute into a traditional plan with pretax salary or into a Roth plan with after tax salary up to statutory limits. In 2023 and 2022, the 401(k) Plan provides for Company safe harbor matching contributions of 100% of the employee contribution, up to 5% of each employee's earnings, which vest upon the first day of employment. The Company made contributions of $899 and $1,177 for the years ended December 31, 2023 and 2022, respectively.

Note 1 - Organization and Summary of Significant Accounting Policies

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

1.	ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Unaudited Condensed Consolidated Financial Statements

Use of Estimates

Principle of Consolidation and Liquidity

Based upon the results of management’s assessment, which has been performed as of August 7, 2024, these condensed consolidated financial statements have been prepared on a going concern basis.

Reverse Stock Split

Concentration of Credit Risk

Recent Accounting Pronouncements

1.	ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principle of Consolidation and Liquidity

Based upon the results of Management’s assessment, which has been performed as of March 26, 2024, these consolidated financial statements have been prepared on a going concern basis.

Reverse Stock Split

Reclassification of Prior Year Presentation

Emerging Growth Company

Use of Estimates

Segment Reporting

Cash, Cash Equivalents, and Marketable Securities

Restricted Cash

The Company determines current or non-current classification of restricted cash based on the expected duration of the restriction.

Concentration of Credit Risk

For the years ended December 31, 2023 and 2022, revenue from the Company’s major customers representing 10% or more of total revenue was as follows:

	Twelve months ended December 31,
	2023			2022
Customer A		70	%		51	%
Customer B		*			13	%
Customer C		*			10	%

*Customer accounted for less than 10% of total revenue in the period.

Fair Value of Financial Instruments

Derivatives

Accounts Receivable, net

Inventories, net

Property and Equipment, net

Impairment of Long-Lived Assets

Warrant Liability

Leases

Convertible Notes

Revenue Recognition

•

Identification of the contract, or contracts, with a customer

•

Identification of the performance obligations in the contract

•

Determination of the transaction price

•

Allocation of the transaction price to the performance obligations in the contract

•

Recognition of revenue when, or as, the Company satisfies a performance obligation

See Note 16, Revenue, for additional information related to the application of ASC 606 to the Company’s primary revenue streams.

Arrangements with Multiple Performance Obligations

Other Policies, Judgments and Practical Expedients

Cost of Revenue

Research and Development Expenses

Stock-Based Compensation

Income Taxes

Net Loss per Share

The Company calculates weighted average number of common shares outstanding during the period using the Company’s common stock outstanding.

Comprehensive Income (Loss)

Recent Accounting Pronouncements

Recently Adopted Accounting Guidance

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
REVENUE:
Revenue from contract with customer	$ 32	$ 571	$ 52	$ 1,207	$ 1,464	$ 3,647
Cost of revenue	160	1,911	423	4,172	15,319	8,732
Gross loss	(128)	(1,340)	(371)	(2,965)	(13,855)	(5,085)
OPERATING EXPENSES:
Research and development	3,838	5,897	8,370	15,339	26,171	37,644
Sales and marketing	67	2,604	408	8,872	12,528	19,317
General and administrative	4,223	6,345	9,838	14,899	25,234	36,762
Impairment of long-lived assets					9,988	0
Total operating expenses	8,128	14,846	18,616	39,110	73,921	93,723
LOSS FROM OPERATIONS	(8,256)	(16,186)	(18,987)	(42,075)	(87,776)	(98,808)
OTHER INCOME (EXPENSE):
Change in fair value of convertible note and warrant liabilities	(15)	(116)	(13)	(926)	(858)	(14)
Interest income and other	228	301	423	578	1,317	1,545
Interest expense and other	56	(11)	373	165	248	(1,379)
Total other income (expense), net	269	174	783	(183)	707	152
Provision for income tax expense	0	19	2	38	57	58
Net loss	(7,987)	(16,031)	(18,206)	(42,296)	(87,126)	(98,714)
Change in net unrealized gain (loss) on available-for-sale securities, net of tax	(4)	420	(18)	910	1,264	(940)
Change in fair value due to instrument-specific credit risk, net of tax	0	0	0	(21)	(21)	(25)
Amounts reclassified from accumulated other comprehensive loss, net of tax					46	77
Comprehensive loss	$ (7,991)	$ (15,611)	$ (18,224)	$ (41,407)	$ (85,837)	$ (99,602)
PER SHARE DATA
Net loss per share (basic and diluted) (in dollars per share)	$ (1.16)	$ (2.74)	$ (2.8)	$ (7.51)	$ (14.95)	$ (18.82)
Weighted average shares outstanding (basic and diluted) (in shares)	6,874,454	5,855,866	6,499,089	5,632,091	5,827,721	5,245,624
Prototype Sales [Member]
REVENUE:
Revenue from contract with customer	$ 6	$ 245	$ 26	$ 370	$ 477	$ 1,743
Development Contracts [Member]
REVENUE:
Revenue from contract with customer	$ 26	$ 326	$ 26	$ 837	$ 987	$ 1,904

Note 16 - Revenue (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Disaggregation of Revenue [Table Text Block]

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Revenue by primary geographical market:
United States	$	26	$	443	$	41	$	990
Europe		6		128		11		160
Asia-Pacific		—		—		—		57
Total	$	32	$	571	$	52	$	1,207

Revenue by timing of recognition:
Recognized at a point in time	$	6	$	245	$	26	$	370
Recognized over time		26		326		26		837
Total	$	32	$	571	$	52	$	1,207

	Twelve months ended December 31,
	2023		2022
Revenue by primary geographical market:
United States	$	1,223	$	2,471
Europe		184		920
Asia-Pacific		57		256
Total	$	1,464	$	3,647

Revenue by timing of recognition:
Recognized at a point in time	$	477	$	1,982
Recognized over time		987		1,665
Total	$	1,464	$	3,647

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

	Six months ended June 30,
	2024		2023
Beginning balance	$	—	$	987
Revenue recognized that was included in the contract liabilities beginning balance		—		(837	)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period		74		—
Ending balance	$	74	$	150

	As of December 31,
	2023		2022
Contract liabilities, current	$	—	$	987
Total	$	—	$	987

	Twelve months ended December 31,
	2023			2022
Beginning balance	$	987		$	2,918
Revenue recognized that was included in the contract liabilities beginning balance		(987	)		(1,931	)
Ending balance	$	—		$	987

Note 10 - Net Loss Per Share

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Earnings Per Share [Text Block]

10.

NET LOSS PER SHARE

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

	Three months ended June 30,						Six months ended June 30,
	2024			2023			2024			2023
Numerator:
Net loss attributable to common stockholders	$	(7,987	)	$	(16,031	)	$	(18,206	)	$	(42,296	)
Denominator:
Weighted average common shares outstanding - Basic		6,874,454			5,855,866			6,499,089			5,632,091
Weighted average common shares outstanding - Diluted		6,874,454			5,855,866			6,499,089			5,632,091

Net loss per share attributable to common stockholders - Basic and Diluted	$	(1.16	)	$	(2.74	)	$	(2.80	)	$	(7.51	)

	Six months ended June 30,
	2024		2023
Common stock options issued and outstanding		144,287		416,634
Unvested restricted stock units		715,297		876,578
Warrants		319,443		319,443
Common Stock Purchase Agreement		206,780		990,681
Conversion of convertible notes		75,469		307,841
ESPP		30,679		213,196
Total		1,491,955		3,124,373

14.

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 per share data):

	Twelve months ended December 31,
	2023			2022
Numerator:
Net loss attributable to common stockholders	$	(87,126	)	$	(98,714	)
Denominator:
Weighted average common shares outstanding- Basic		5,827,721			5,245,624
Dilutive effect of potential common shares		—			—
Weighted average common shares outstanding- Diluted		5,827,721			5,245,624

Net loss per share attributable to common stockholders - Basic and Diluted	$	(14.95	)	$	(18.82	)

	Twelve months ended December 31,
	2023		2022
Warrants		319,443		319,443
Common stock options issued and outstanding		289,015		846,451
Unvested restricted stock units		652,453		425,703
Conversion of convertible notes		—		543,120
ESPP		23,816		66,666
Total		1,284,727		2,201,383

Note 16 - Revenue

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Revenue from Contract with Customer [Text Block]

12.

REVENUE

Sale of Prototypes

Development Contracts

Disaggregation of Revenue

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Revenue by primary geographical market:
United States	$	26	$	443	$	41	$	990
Europe		6		128		11		160
Asia-Pacific		—		—		—		57
Total	$	32	$	571	$	52	$	1,207

Revenue by timing of recognition:
Recognized at a point in time	$	6	$	245	$	26	$	370
Recognized over time		26		326		26		837
Total	$	32	$	571	$	52	$	1,207

Contract Liabilities

The Company had $74 and $0 contract liabilities as of June 30, 2024 and December 31, 2023, respectively.

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

	Six months ended June 30,
	2024		2023
Beginning balance	$	—	$	987
Revenue recognized that was included in the contract liabilities beginning balance		—		(837	)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period		74		—
Ending balance	$	74	$	150

Remaining Performance Obligations

16.

REVENUE

Sale of Prototypes

Development Contracts

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):

	Twelve months ended December 31,
	2023		2022
Revenue by primary geographical market:
United States	$	1,223	$	2,471
Europe		184		920
Asia-Pacific		57		256
Total	$	1,464	$	3,647

Revenue by timing of recognition:
Recognized at a point in time	$	477	$	1,982
Recognized over time		987		1,665
Total	$	1,464	$	3,647

Contract Liabilities

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

	As of December 31,
	2023		2022
Contract liabilities, current	$	—	$	987
Total	$	—	$	987

The following table shows the significant changes in contract liabilities balance as of December 31, 2023 and 2022 (in thousands):

	Twelve months ended December 31,
	2023			2022
Beginning balance	$	987		$	2,918
Revenue recognized that was included in the contract liabilities beginning balance		(987	)		(1,931	)
Ending balance	$	—		$	987

Remaining Performance Obligations

Note 19 - Income Taxes

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Income Tax Disclosure [Text Block]

14.

INCOME TAXES

19.

INCOME TAXES

The following table presents a reconciliation of the federal statutory rate of 21.0% to the Company's effective tax rate for the periods presented:

	Twelve months ended December 31,
	2023			2022
U.S. federal tax benefit at statutory rate		21.0	%		21.0	%
State income taxes, net of federal benefit		—	%		—	%
Non-deductible expenses and other		(0.4	)%		(1.0	)%
Stock-based compensation		(4.6	)%		(2.3	)%
Research and development credits		2.3	%		3.5	%
Foreign rate differential		—	%		(4.1	)%
Change in valuation allowance, net		(18.4	)%		(17.2	)%
Effective tax rate		(0.1	)%		(0.1	)%

Significant components of the Company’s deferred tax assets as of December 31, 2023 and 2022 are presented below (in thousands):

	As of December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	69,612		$	49,669
Research and development credit carryforward		9,941			7,967
Stock-based compensation		301			1,048
Property and equipment		2,364			234
Operating lease liabilities		4,967			4,435
Section 174 R&D capitalization		14,194			9,053
Other accruals		689			630
Gross deferred tax assets		102,068			73,036
Valuation allowance		(98,840	)		(68,868	)
Deferred tax assets net of valuation allowance		3,228			4,168
Deferred tax liabilities:
Right-of-use assets		(3,228	)		(4,168	)
Gross deferred tax liabilities		(3,228	)		(4,168	)
Total deferred tax assets (liabilities)—net	$	—		$	—

The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands):

	Twelve months ended December 31,
	2023		2022
Unrecognized tax benefits as of the beginning of the year	$	2,822	$	1,681
Increases related to prior year tax provisions		161		182
Increase related to current year tax provisions		497		959
Unrecognized tax benefits as of the end of the year	$	3,480	$	2,822

The entire disclosure for income tax.

Note 11 - Interest Expense and Other (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

	Three months ended June 30,						Six months ended June 30,
	2024			2023			2024			2023
Amortization of premiums (accretion of discounts) on marketable securities, net	$	(170	)	$	(41	)	$	(441	)	$	(229	)
Expected credit losses		20			—			34			—
Impairment of right-of-use assets		—			47			—			47
Other		94			5			34			17
Interest expense and other	$	(56	)	$	11		$	(373	)	$	(165	)

	Twelve months ended December 31,
	2023			2022
Amortization of premiums (accretion of discounts) on marketable securities, net	$	(474	)	$	778
Convertible note issuance costs		—			474
Loss on disposal of assets		111			—
Realized loss on instrument-specific credit risk		46			—
Expected credit losses		35			—
Realized losses on redemptions of marketable securities		—			77
Common Stock Purchase Agreement costs		—			29
Other		34			21
Interest expense and other	$	(248	)	$	1,379

Note 10 - Net Loss Per Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Net loss	$ (7,987)	$ (10,219)	$ (16,031)	$ (26,265)	$ (18,206)	$ (42,296)	$ (87,126)	$ (98,714)
Weighted average shares outstanding (basic and diluted) (in shares)	6,874,454		5,855,866		6,499,089	5,632,091	5,827,721	5,245,624
Weighted average common shares outstanding - Diluted (in shares)	6,874,454		5,855,866		6,499,089	5,632,091	5,827,721	5,245,624
Net loss per share (basic and diluted) (in dollars per share)	$ (1.16)		$ (2.74)		$ (2.8)	$ (7.51)	$ (14.95)	$ (18.82)

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

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

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 16,932	$ 19,064
Marketable securities	19,591	75,135
Accounts receivable, net	131	617
Inventories, net	583	4,553
Prepaid and other current assets	2,517	6,181
Total current assets	39,754	105,550
Right-of-use assets	11,226	15,502
Property and equipment, net	281	7,665
Restricted cash	2,150	2,150
Other noncurrent assets	906	2,473
Total assets	54,317	133,340
Liabilities, Current [Abstract]
Accounts payable	3,442	3,218
Accrued expenses and other current liabilities	6,585	9,764
Contract liabilities, current	0	987
Convertible notes	0	8,594
Total current liabilities	10,027	22,563
Operating lease liabilities, noncurrent	14,858	16,681
Other noncurrent liabilities	409	126
Total liabilities	25,294	39,370
COMMITMENTS AND CONTINGENCIES (Note 20)
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; 6,310,090 and 5,436,637 shares issued and outstanding at December 31, 2023 and 2022	1	1
Additional paid-in capital	366,647	345,757
Accumulated other comprehensive (loss) income	10	(1,279)
Accumulated deficit	(337,635)	(250,509)
Total stockholders’ equity	29,023	93,970
Total liabilities and stockholders’ equity	$ 54,317	$ 133,340

Note 13 - Restructuring (Details Textual) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Restructuring Charges	$ 0	$ 123	$ 45	$ 123	$ 1,298	$ 19,153	$ 0

Note 3 - Cash, Cash Equivalents, and Restricted Cash 1

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Cash and Cash Equivalents Disclosure [Text Block]

3.	CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

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

	June 30, 2024		December 31, 2023
	(unaudited)
Cash and cash equivalents	$	11,215	$	16,932
Restricted cash		2,150		2,150
Total cash, cash equivalents, and restricted cash	$	13,365	$	19,082

3.	CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

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

	As of December 31,
	2023		2022
Cash and cash equivalents	$	16,932	$	19,064
Restricted cash		2,150		2,150
Total cash, cash equivalents, and restricted cash	$	19,082	$	21,214

Note 14 - Net Loss Per Share - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities (in shares)	1,491,955	3,124,373	1,284,727	2,201,383
Warrant [Member]
Antidilutive Securities (in shares)	319,443	319,443	319,443	319,443
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	144,287	416,634	289,015	846,451
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	715,297	876,578	652,453	425,703
Convertible Debt [Member]
Antidilutive Securities (in shares)	75,469	307,841	0	543,120
Employee Stock [Member]
Antidilutive Securities (in shares)	30,679	213,196	23,816	66,666

Note 3 - Cash, Cash Equivalents, and Restricted Cash - Schedule of Cash and Cash Equivalents 1 (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents	$ 11,215	$ 16,932	$ 19,064
Restricted cash	2,150	2,150	2,150
Total cash, cash equivalents, and restricted cash	$ 13,365	$ 19,082	$ 21,214

Note 12 - Revenue (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Disaggregation of Revenue [Table Text Block]

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Revenue by primary geographical market:
United States	$	26	$	443	$	41	$	990
Europe		6		128		11		160
Asia-Pacific		—		—		—		57
Total	$	32	$	571	$	52	$	1,207

Revenue by timing of recognition:
Recognized at a point in time	$	6	$	245	$	26	$	370
Recognized over time		26		326		26		837
Total	$	32	$	571	$	52	$	1,207

	Twelve months ended December 31,
	2023		2022
Revenue by primary geographical market:
United States	$	1,223	$	2,471
Europe		184		920
Asia-Pacific		57		256
Total	$	1,464	$	3,647

Revenue by timing of recognition:
Recognized at a point in time	$	477	$	1,982
Recognized over time		987		1,665
Total	$	1,464	$	3,647

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

	Six months ended June 30,
	2024		2023
Beginning balance	$	—	$	987
Revenue recognized that was included in the contract liabilities beginning balance		—		(837	)
Increase due to cash received and not recognized as revenue and billings in excess of revenue recognized during the period		74		—
Ending balance	$	74	$	150

	As of December 31,
	2023		2022
Contract liabilities, current	$	—	$	987
Total	$	—	$	987

	Twelve months ended December 31,
	2023			2022
Beginning balance	$	987		$	2,918
Revenue recognized that was included in the contract liabilities beginning balance		(987	)		(1,931	)
Ending balance	$	—		$	987

Note 14 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Tax Expense (Benefit)	$ 0	$ 19	$ 2	$ 38	$ 57	$ 58

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(9))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Subparagraph (a)
-SubTopic 20
-Topic 740
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Note 9 - Accumulated Other Comprehensive Income (Loss) (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

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

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

	Unrealized gains (losses) 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 before reclassifications, net of tax		(940	)		(25	)		(965	)
Amounts reclassified from accumulated other comprehensive loss, net of tax		77			—			77
Net other comprehensive loss		(863	)		(25	)		(888	)
Balance at December 31, 2022	$	(1,254	)	$	(25	)	$	(1,279	)
Other comprehensive income (loss) before reclassifications, net of tax		1,264			(21	)		1,243
Amounts reclassified from accumulated other comprehensive loss, net of tax		—			46			46
Net other comprehensive income		1,264			25			1,289
Balance at December 31, 2023	$	10		$	—		$	10

Note 9 - Accumulated Other Comprehensive Income (Loss)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Comprehensive Income (Loss) Note [Text Block]

9.	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

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

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

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

13.

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in accumulated other comprehensive income (loss) by component for the twelve months ended December 31, 2023 and 2022 are as follows (in thousands):

	Unrealized gains (losses) 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 before reclassifications, net of tax		(940	)		(25	)		(965	)
Amounts reclassified from accumulated other comprehensive loss, net of tax		77			—			77
Net other comprehensive loss		(863	)		(25	)		(888	)
Balance at December 31, 2022	$	(1,254	)	$	(25	)	$	(1,279	)
Other comprehensive income (loss) before reclassifications, net of tax		1,264			(21	)		1,243
Amounts reclassified from accumulated other comprehensive loss, net of tax		—			46			46
Net other comprehensive income		1,264			25			1,289
Balance at December 31, 2023	$	10		$	—		$	10

Note 8 - Interest Expense and Other (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

	Three months ended June 30,						Six months ended June 30,
	2024			2023			2024			2023
Amortization of premiums (accretion of discounts) on marketable securities, net	$	(170	)	$	(41	)	$	(441	)	$	(229	)
Expected credit losses		20			—			34			—
Impairment of right-of-use assets		—			47			—			47
Other		94			5			34			17
Interest expense and other	$	(56	)	$	11		$	(373	)	$	(165	)

	Twelve months ended December 31,
	2023			2022
Amortization of premiums (accretion of discounts) on marketable securities, net	$	(474	)	$	778
Convertible note issuance costs		—			474
Loss on disposal of assets		111			—
Realized loss on instrument-specific credit risk		46			—
Expected credit losses		35			—
Realized losses on redemptions of marketable securities		—			77
Common Stock Purchase Agreement costs		—			29
Other		34			21
Interest expense and other	$	(248	)	$	1,379

Note 10 - Convertible Notes

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Debt Disclosure [Text Block]

7.	CONVERTIBLE NOTES

2022 Convertible Note

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.

2024 Convertible Note

10.

CONVERTIBLE NOTES

2022 Convertible Note

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 a maturity date of March 15, 2024 ("Maturity Date").

Note 13 - Restructuring (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Restructuring and Related Costs [Table Text Block]

	One-time employee termination benefits			Losses on purchase commitments			Other			Total
Balance as of December 31, 2023	$	402		$	233		$	56		$	691
Charges		18			105			—			123
Cash payments		(220	)		(2	)		(23	)		(245	)
Balance as of March 31, 2024	$	200		$	336		$	33		$	569
Charges		—			—			—			—
Cash payments		(200	)		(34	)		—			(234	)
Balance as of June 30, 2024	$	—		$	302		$	33		$	335

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Cost of revenue	$	—	$	—	$	105	$	50
Research and development		—		—		—		503
Sales and marketing		—		45		18		558
General and administrative		—		—		—		187
Total restructuring charges	$	—	$	45	$	123	$	1,298

	Twelve months ended December 31, 2023
	One-time employee termination benefits		Inventory and other current asset write-downs		Losses on purchase commitments		Long-lived asset disposals and impairment charges		Other		Total
Cost of revenue	$	130	$	5,231	$	360	$	—	$	—	$	5,721
Research and development		789		—		—		152		—		941
Sales and marketing		2,011		30		—		38		—		2,079
General and administrative		294		—		—		55		123		472
Impairment of long-lived assets		—		—		—		9,940		—		9,940
Total restructuring charges	$	3,224	$	5,261	$	360	$	10,185	$	123	$	19,153

Note 5 - Prepaid and Other Current Assets 1 (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

	June 30, 2024		December 31, 2023
	(unaudited)
Prepaid expenses	$	1,666	$	2,386
Advances to suppliers		48		79
Other		79		52
Total prepaid and other current assets	$	1,793	$	2,517

	As of December 31,
	2023		2022
Prepaid expenses	$	2,386	$	4,203
Demonstration units		—		281
Advances to suppliers		79		984
Other		52		713
Total prepaid and other current assets	$	2,517	$	6,181

Note 8 - Other Noncurrent Assets

12 Months Ended

Dec. 31, 2023

Other Assets Disclosure [Text Block]

8.	OTHER NONCURRENT ASSETS

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

	As of December 31,
	2023		2022
Non-current inventory	$	208	$	1,491
Long-term prepaid expenses		626		901
Security deposits		72		81
Total other noncurrent assets	$	906	$	2,473

Note 12 - Revenue (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer, Excluding Assessed Tax	$ 32	$ 571	$ 52	$ 1,207	$ 1,464	$ 3,647
Contract with Customer, Liability	74	150	74	150	0	987	$ 2,918
Product [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	6	245	$ 26	370	477	1,743
Technology Service [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 26	$ 326		$ 837	$ 987	$ 1,904

Note 8 - Other Noncurrent Assets (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Other Assets, Noncurrent [Table Text Block]

	As of December 31,
	2023		2022
Non-current inventory	$	208	$	1,491
Long-term prepaid expenses		626		901
Security deposits		72		81
Total other noncurrent assets	$	906	$	2,473

Note 15 - Stock-based Compensation (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

	Outstanding Stock Options			Weighted Average Exercise Price		Weighted Average Contractual Life (Years)		Aggregate Intrinsic Value
Balance at December 31, 2022		846,451		$	14.94		6.45	$	2,277
Granted		—			—
Exercised		(81,814	)		5.57
Forfeited		(111,937	)		18.78
Expired		(363,685	)		18.77
Repurchased		—			—
Balance at December 31, 2023		289,015		$	11.29		3.07	$	—
Vested and expected to vest as of December 31, 2023		289,015		$	11.29		3.07	$	—
Vested and exercisable as of December 31, 2023		281,380		$	11.09		2.97	$	—

Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]

	Shares			Weighted Average Grant date Fair Value per Share
Unvested at December 31, 2022		425,703		$	119.85
Granted		901,472			10.66
Forfeited		(344,061	)		67.82
Vested		(330,661	)		53.07
Unvested at December 31, 2023		652,453		$	30.29

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

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Cost of revenue	$	—	$	34	$	—	$	95
Research and development		499		1,530		1,708		3,808
Sales and marketing		3		674		185		2,042
General and administrative		1,238		1,872		2,861		4,678
Total stock-based compensation	$	1,740	$	4,110	$	4,754	$	10,623

	Twelve months ended December 31,
	2023		2022
Research and development	$	6,821	$	7,201
Sales and marketing		2,993		4,696
General and administrative		8,121		11,931
Cost of revenue		136		131
Total stock-based compensation	$	18,071	$	23,959

Schedule of Share-Based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]

	Twelve months ended December 31, 2023
Expected term (years)		0.50	-	2.00
Expected volatility		107.3%	-	136.0%
Risk-free interest rate		4.1%	-	5.1%
Dividend yield			—%

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	Twelve months ended December 31, 2023
Expected term (years)		1.05
Expected volatility		104.5	%
Risk-free interest rate		4.8	%
Dividend yield		—	%

Note 15 - Stock-based Compensation - Schedule of ESPP Valuation Assumptions (Details) - The 2022 Employee Stock Purchase Plan [Member]	12 Months Ended
	Dec. 31, 2023
Dividend yield	0.00%
Minimum [Member]
Expected term (years) (Year)	6 months
Expected volatility	107.30%
Risk-free interest rate	4.10%
Maximum [Member]
Expected term (years) (Year)	2 years
Expected volatility	136.00%
Risk-free interest rate	5.10%

Note 11 - Interest Expense and Other - Schedule of Interest Expense and Other Nonoperating Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Amortization of premiums (accretion of discounts) on marketable securities, net	$ (170)	$ (41)	$ (441)	$ (229)	$ (474)	$ 778
Convertible note issuance costs					0	474
Loss on disposal of assets					111	0
Realized loss on instrument-specific credit risk					46	0
Expected credit losses	20	0	34	0	35	0
Realized loss on redemption of marketable securities					0	77
Common Stock Purchase Agreement costs					0	29
Other	94	5	34	17	34	21
Interest expense and other	$ (56)	$ 11	$ (373)	$ (165)	$ (248)	$ 1,379

Note 2 - Fair Value Measurements - Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis 1 (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents	$ 11,215	$ 16,932	$ 19,064
Fair Value, Recurring [Member]
Unrealized Gain (Loss), before Tax	(8)	10	(1,254)
Total financial assets	27,518	35,958	90,642
Assets, Fair Value Disclosure	27,510	35,968	89,388
Total financial liabilities	39	26	8,720
Fair Value, Recurring [Member] \| Cash and Cash Equivalents [Member]
Assets, Fair Value Disclosure	10,736	16,377	14,253
Fair Value, Recurring [Member] \| Debt Securities Available for Sale [Member]
Assets, Fair Value Disclosure	16,774	19,591	75,135
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Money Market Funds [Member]
Cash and cash equivalents	9,464	16,377	14,253
Money market funds, fair value	9,464	16,377	14,253
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Money Market Funds [Member] \| Cash and Cash Equivalents [Member]
Money market funds, fair value	9,464	16,377	14,253
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Private Placement Warrants [Member]
Private placement warrant liability	0	0	7
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Corporate Bond Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	10,062	2,880	22,139
Unrealized Gain (Loss), before Tax	(3)	1	(240)
Debt Securities, Available-for-Sale	10,059	2,881	21,899
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Corporate Bond Securities [Member] \| Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	8,787	2,881	21,899
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Asset-Backed Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost			3,507
Unrealized Gain (Loss), before Tax			(119)
Debt Securities, Available-for-Sale			3,388
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Commercial Paper [Member]
Debt Securities, Available-for-Sale, Amortized Cost	6,135	8,809	20,760
Unrealized Gain (Loss), before Tax	(5)	5	0
Debt Securities, Available-for-Sale	6,130	8,814	20,760
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Commercial Paper [Member] \| Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	6,130	8,814	20,760
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| US Government Debt Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	1,857	7,892	29,983
Unrealized Gain (Loss), before Tax	0	4	(895)
Debt Securities, Available-for-Sale	1,857	7,896	29,088
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| US Government Debt Securities [Member] \| Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	1,857	7,896	29,088
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member]
Convertible notes			8,594
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Derivative Financial Instruments, Liabilities [Member]
Derivative warrant liability	$ 39	$ 26	$ 119

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

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Schedule of Cash and Cash Equivalents [Table Text Block]

	June 30, 2024		December 31, 2023
	(unaudited)
Cash and cash equivalents	$	11,215	$	16,932
Restricted cash		2,150		2,150
Total cash, cash equivalents, and restricted cash	$	13,365	$	19,082

	As of December 31,
	2023		2022
Cash and cash equivalents	$	16,932	$	19,064
Restricted cash		2,150		2,150
Total cash, cash equivalents, and restricted cash	$	19,082	$	21,214

Note 6 - Leases 1

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Lessee, Operating Leases [Text Block]

6.	LEASES

The components of operating lease expenses for the three and six months ended June 30, 2024 and 2023 were as follows (in thousands):

	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
Operating lease cost	$	582	$	602	$	1,171	$	1,204
Variable lease cost		85		80		169		159
Total operating lease cost	$	667	$	682	$	1,340	$	1,363

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

	Operating leases
Years ending - December 31:	*(unaudited)*
2024 (remaining six months)	$	1,230
2025		2,484
2026		2,559
2027		2,636
2028		2,716
Thereafter		8,400
Total lease payments		20,025
Less amount to discount to present value		(3,551	)
Present value of lease liabilities	$	16,474

6.	LEASES

The Company recorded a gain of $35 on early lease termination within Interest income and other on the consolidated statements of operations for the twelve months ended December 31, 2023.

The components of operating lease expenses for the twelve months ended December 31, 2023 and 2022 were as follows (in thousands):

	Twelve months ended December 31,
	2023		2022
Operating lease cost	$	2,379	$	2,382
Variable lease cost		340		241
Total operating lease cost	$	2,719	$	2,623

Supplemental cash flow information for the twelve months ended December 31, 2023 and 2022 were as follows (in thousands):

	Twelve months ended December 31,
	2023			2022
Cash paid for operating leases included in operating cash flows	$	(2,500	)	$	(1,341	)

Supplemental balance sheet information related to operating leases as of December 31, 2023 and 2022 was as follows (in thousands):

	As of December 31,
	2023		2022
Operating lease right-of-use assets	$	11,226	$	15,502

Operating lease liabilities:
Operating lease liabilities, current	$	2,415	$	2,455
Operating lease liabilities, non-current		14,858		16,681
Total operating lease liabilities	$	17,273	$	19,136

	As of December 31,
	2023			2022
Weighted average remaining lease term (in years)		7.89			9.26
Weighted average discount rate		5.32	%		5.35	%

Maturities of lease liabilities were as follows (in thousands).

Years ending - December 31:
2024	$	2,474
2025		2,484
2026		2,559
2027		2,636
2028		2,716
Thereafter		8,400
Total lease payments		21,269
Less amount to discount to present value		(3,996	)
Present value of lease liabilities	$	17,273

Note 17 - Restructuring

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023