Mynd.ai (MYND) 20-F 26 Mar 24 2023 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2023 shares
Entity Information [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-38203
Entity Registrant Name	Mynd.ai, Inc.
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	Maples Corporate Services Limited
Entity Address, Address Line Two	PO Box 309
Entity Address, Address Line Three	Ugland House
Entity Address, City or Town	Grand Cayman
Entity Address, Country	KY
Entity Address, Postal Zip Code	KY1-1104
Title of 12(b) Security	American depositary shares, each representing 10 ordinary shares par value US$0.001 per share*
Trading Symbol	MYND
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding	456,477,820
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	U.S. GAAP
Entity Shell Company	false
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Central Index Key	0001708441
Business Contact
Entity Information [Line Items]
Entity Address, Address Line One	720 Olive Way
Entity Address, Address Line Two	Suite 1500
Entity Address, City or Town	Seattle
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	98101
Contact Personnel Name	Arthur Giterman
City Area Code	888
Local Phone Number	652-2848
Contact Personnel Email Address	Arthur.Giterman@prometheanworld.com

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Audit Information [Abstract]
Auditor Name	DELOITTE & TOUCHE LLP
Auditor Location	Seattle, Washington
Auditor Firm ID	34

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 91,784	$ 29,312
Accounts receivable, net of allowance for credit losses of $2,599 and $2,970	63,865	61,061
Inventories	53,098	111,227
Prepaid expenses and other current assets	14,666	8,977
Due from related parties	2,759	2,093
Loan receivable, related party	0	7,919
Prepaid subscriptions	0	7,300
Current assets of discontinued operations	0	5
Total current assets	226,172	227,894
Non-current assets:
Goodwill	46,924	42,048
Property, plant, and equipment, net	11,878	2,998
Intangible assets, net	51,450	47,997
Right-of-use assets	7,491	3,110
Deferred tax assets, net	56,381	44,627
Other non-current assets	4,094	107
Total non-current assets	178,218	140,887
Total assets	404,390	368,781
Current liabilities:
Accrued expenses and other current liabilities	45,389	47,085
Loans payable, current	31,942	48,030
Contract liabilities	14,110	10,148
Accrued warranties	17,871	13,550
Lease liabilities, current	4,412	1,788
Current liabilities of discontinued operations	163	597
Total current liabilities	178,562	206,647
Non-current liabilities:
Contract liabilities, non-current	21,762	17,692
Lease liabilities, non-current	3,412	1,634
Other non-current liabilities	4,250	1,076
Deferred tax liabilities	1,317	0
Total non-current liabilities	100,270	25,123
Total liabilities	278,832	231,770
Commitments and contingencies
Shareholders’ equity:
Ordinary shares par value of $0.001; 990,000,000 shares authorized, 456,477,820 and 426,422,220 shares issued and outstanding, respectively. 10,000,000 shares, $0.001 par value, without designation.	456	426
Additional paid-in capital	473,590	448,065
Accumulated other comprehensive income (loss)	3,513	4,546
Accumulated deficit	(353,890)	(316,026)
Total Mynd.ai, Inc. shareholders’ equity	123,669	137,011
Non-controlling interest	1,889	0
Total shareholders’ equity	125,558	137,011
Total liabilities and shareholders’ equity	404,390	368,781
Related Party
Current assets:
Accounts receivable, net of allowance for credit losses of $2,599 and $2,970	2,759	2,093
Current liabilities:
Accounts payable, current	5,080	3,978
Non-current liabilities:
Long-term debt, excluding current maturities	4,670	4,445
Nonrelated Party
Current liabilities:
Accounts payable, current	59,595	81,471
Loans payable, current		48,030
Non-current liabilities:
Long-term debt, excluding current maturities	$ 64,859	$ 276

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, allowance for credit loss, current	$ 2,599	$ 2,970
Common stock, par or stated value per share (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	990,000,000	990,000,000
Common stock, shares, issued (in shares)	456,477,820	426,422,220
Common stock, shares, outstanding (in shares)	456,477,820	426,422,220
Common stock, shares without designation (in shares)	10,000,000	10,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenue	$ 413,564,000	$ 584,684,000	$ 448,193,000
Cost of sales	310,423,000	440,769,000	309,223,000
Gross profit	103,141,000	143,915,000	138,970,000
Operating expenses:
General and administrative	31,319,000	34,608,000	31,299,000
Research and development	34,604,000	41,459,000	35,591,000
Sales and marketing	51,488,000	60,848,000	60,545,000
Acquisition-related costs	19,288,000	502,000	0
Restructuring	10,195,000	238,000	469,000
Total operating expenses	146,894,000	137,655,000	127,904,000
Operating (loss) income	(43,753,000)	6,260,000	11,066,000
Other income (expense):
Interest expense	(4,661,000)	(1,833,000)	(173,000)
Gain on forgiveness of debt	0	4,923,000	0
Other income (expense)	2,250,000	597,000	(2,248,000)
Total other (expense) income	(2,411,000)	3,687,000	(2,421,000)
Net (loss) income from continuing operations, before income taxes	(46,164,000)	9,947,000	8,645,000
Income tax benefit (expense)	9,156,000	25,275,000	(1,787,000)
Net (loss) income from continuing operations	(37,008,000)	35,222,000	6,858,000
Loss from discontinued operations, net of tax	(823,000)	(12,637,000)	(7,960,000)
Net (loss) income	(37,831,000)	22,585,000	(1,102,000)
Net income (loss) from continuing operations attributable to non-controlling interest	33,000	0	0
Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations	(37,041,000)	35,222,000	6,858,000
Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc.	$ (37,864,000)	$ 22,585,000	$ (1,102,000)
Net (loss) income per ordinary share
Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations - diluted (in dollars per share)	$ (0.09)	$ 0.08	$ 0.02
Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations - basic (in dollars per share)	(0.09)	0.08	0.02
Net (loss) per share attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations
Net (loss) per share attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations - basic (in dollars per share)	0	(0.03)	(0.02)
Net (loss) per share attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations - diluted (in dollars per share)	0	(0.03)	(0.02)
Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc.
Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. - basic (in dollars per share)	(0.09)	0.05	0
Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. - diluted (in dollars per share)	$ (0.09)	$ 0.05	$ 0
Weighted Average Number of Shares Outstanding, Basic [Abstract]
Weighted average shares outstanding used in calculating net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. - basic (in shares)	427,986,755	426,422,220	426,422,220
Weighted average shares outstanding used in calculating net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. - diluted (in shares)	427,986,755	426,422,220	426,422,220

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (37,831)	$ 22,585	$ (1,102)
Other comprehensive (loss) income, net of tax of nil:
Foreign currency translation	(1,033)	(3,367)	(755)
Total comprehensive (loss) income	(38,864)	19,218	(1,857)
Less: comprehensive income attributable to non-controlling interest	33	0	0
Comprehensive (loss)/income attributable to Mynd.ai Inc.	$ (38,897)	$ 19,218	$ (1,857)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Total Mynd.ai Shareholders' Deficit	Common Stock	APIC	AOCI	Accumulated Deficit	Noncontrolling Interest
Beginning balance (in shares) at Dec. 31, 2020			426,422,220
Beginning balance at Dec. 31, 2020	$ 33,206	$ 33,206	$ 426	$ 361,621	$ 8,668	$ (337,509)	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (loss)	(1,102)	(1,102)				(1,102)
Foreign currency translation	(755)	(755)			(755)
Contributions from Controlling Shareholder	85,888	85,888		85,888
Ending balance (in shares) at Dec. 31, 2021			426,422,220
Ending balance at Dec. 31, 2021	117,237	117,237	$ 426	447,509	7,913	(338,611)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (loss)	22,585	22,585				22,585
Foreign currency translation	(3,367)	(3,367)			(3,367)
Contributions from Controlling Shareholder	$ 556	556		556
Ending balance (in shares) at Dec. 31, 2022	426,422,220		426,422,220
Ending balance at Dec. 31, 2022	$ 137,011	137,011	$ 426	448,065	4,546	(316,026)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (loss)	(37,831)	(37,864)				(37,864)	33
Foreign currency translation	(1,033)	(1,033)			(1,033)
Contributions from Controlling Shareholder	2,707	2,707		2,707
Acquisition of business (in shares)			30,055,603
Acquisition of business	$ 24,704	22,848	$ 30	22,818			1,856
Ending balance (in shares) at Dec. 31, 2023	456,477,820		456,477,823
Ending balance at Dec. 31, 2023	$ 125,558	$ 123,669	$ 456	$ 473,590	$ 3,513	$ (353,890)	$ 1,889

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (37,831,000)	$ 22,585,000	$ (1,102,000)
Loss from discontinued operations, net of tax	823,000	12,637,000	7,960,000
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	5,124,000	4,520,000	6,116,000
Deferred taxes	(10,307,000)	(25,275,000)	(3,505,000)
Operating lease expense	1,958,000	1,818,000	1,867,000
Non-cash interest expenses	325,000	0	0
Gain on forgiveness of debt	0	(4,923,000)	0
Amortization of RDEC credit	(839,000)	(460,000)	(134,000)
Accrued tax credit RDEC	(1,732,000)	0	0
Change in fair value of derivative liability	(432,000)	0	0
Write-off of Inventory	4,630,000	3,951,000	0
Write-off of prepaid subscriptions	5,668,000	0	0
Change in fair value of earn out liabilities	64,000	0	0
Impairment of right-of-use assets	0	0	1,553,000
Loss on disposal of property, plant and equipment	8,000	30,000	94,000
Change in operating assets and liabilities:
Accounts receivable	1,361,000	25,346,000	(46,249,000)
Inventories	54,615,000	(20,237,000)	(57,393,000)
Prepaid expenses and other assets	(5,115,000)	701,000	(5,015,000)
Prepaid subscriptions	1,632,000	(7,300,000)	0
Due from related parties	(531,000)	(4,376,000)	1,034,000
Accounts payable	(23,201,000)	(1,820,000)	54,786,000
Accrued expenses and other liabilities	(4,564,000)	(12,820,000)	21,943,000
Accrued warranties	3,883,000	3,266,000	2,735,000
Due to related parties	1,102,000	3,469,000	509,000
Contract liabilities	4,713,000	7,779,000	3,430,000
Lease obligations - operating leases	(2,327,000)	(2,084,000)	(2,111,000)
Net cash (used in) provided by operating activities - continuing operations	(973,000)	6,807,000	(13,482,000)
Net cash used in operating activities - discontinued operations	(1,252,000)	(12,079,000)	(8,422,000)
Net cash (used in) provided by operating activities	(2,225,000)	(5,272,000)	(21,904,000)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property, plant and equipment	(389,000)	(829,000)	(1,194,000)
Internal-use software development costs	(4,434,000)	(1,028,000)	0
Repayment (issuance) of loan receivable, related party	8,019,000	(7,919,000)	0
Acquisition of businesses, net of cash	16,138,000	(6,000,000)	0
Net cash provided by (used in) investing activities - continuing operations	19,334,000	(15,776,000)	(1,194,000)
Net cash used in investing activities - discontinued operations	0	0	0
Net cash provided by (used in) investing activities	19,334,000	(15,776,000)	(1,194,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of Revolver	(80,300,000)	(49,305,000)	0
Proceeds from Revolver	62,000,000	63,000,000	34,000,000
Proceeds from convertible note	64,884,000	0	0
Contingent consideration payments	(2,174,000)	0	0
Repayment of Paycheck Protection Program Loan	(192,000)	(5,000)	0
Repayment of NetDragon group loans	0	(3,210,000)	(33,320,000)
Proceeds from NetDragon group loans	219,000	869,000	24,781,000
Net cash provided by financing activities - continuing operations	44,437,000	11,349,000	25,461,000
Net cash provided by financing activities - discontinued operations	0	0	0
Net cash provided by financing activities	44,437,000	11,349,000	25,461,000
Net change in cash	61,546,000	(9,699,000)	2,363,000
Cash and cash equivalents, beginning of year	29,312,000	40,508,000	37,817,000
Exchange rate effects	926,000	(1,497,000)	328,000
Cash and cash equivalents, end of year	91,784,000	29,312,000	40,508,000
Supplemental disclosure of non-cash investing and financing activities transactions:
Non-cash repayment of NetDragon group loans	0	0	23,970,000
Accrued purchase price related to acquisition of businesses	0	1,688,000	0
Accrued value of earnout related to acquisition of businesses	0	377,000	0
Noncash consideration transferred for acquisition of businesses	22,848,000	0	0
Supplemental disclosure of cash transactions:
Cash paid for interest	5,223,000	0	0
Cash paid for taxes, net of refunds	$ 914,000	$ 969,000	$ 6,419,000

Organization

Organization	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	Organization Mynd.ai, Inc. ("the Company"), a Cayman Islands company, provides global, end-to-end, learning solutions and collaboration tools to help teachers, schools, students, and professionals realize their greatest potential. The Company's global headquarters is in Seattle, Washington, U.S., and it conducts its business through its various subsidiaries throughout the world, with operations principally focused in the U.S., Europe, and the U.K.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP") and follow the requirements of the Securities and Exchange Commission (the “SEC”) for annual reporting for a foreign private issuer. On December 13, 2023, NetDragon Websoft Holdings Limited (“NetDragon”) and Gravitas Education Holdings, Inc. (“GEHI”) completed a series of transactions ("the Merger") that resulted in (i) GEHI divesting its business in China, (ii) NetDragon transferring its education businesses outside of China to eLMTree Inc. (“eLMTree"), (iii) eLMTree becoming a wholly owned subsidiary of GEHI, and (iv) GEHI changing its name to “Mynd.ai, Inc.” The Merger was accounted for as a business combination in accordance with ASC 805, Business Combinations. While GEHI was the legal acquirer of eLMTree, the transaction has been accounted for as a reverse acquisition, and consequently, eLMTree was identified as the acquirer for accounting purposes. The financial statements of the Company prior to closing of the Merger reflect the consolidated and combined financial statements of eLMTree. See " Note 3 Business Combinations ." These consolidated and combined financial statements were derived from the separate records maintained by NetDragon, who continues to be a controlling shareholder of the Company (the "Controlling Shareholder"). The financial statements include estimated expense allocations for certain corporate functions historically provided by NetDragon. These allocations may not be reflective of the actual expenses that would have been incurred had the Company operated as a separate entity apart from NetDragon. As a result of the reverse acquisition, all shares and per share amounts for all periods presented in the accompanying financial statements and notes thereto have been adjusted retroactively. The Company calculated basic earnings (loss) per share for each comparative period prior to the acquisition date by dividing net income (loss) of the accounting acquirer attributable to common shareholders by the accounting acquirer’s historical weighted-average number of common shares outstanding. The Company calculated the weighted-average number of common shares outstanding (the denominator of the EPS calculation), including the equity interests issued by the legal acquirer to effect the reverse acquisition, as the number of common shares outstanding from the beginning of that period to the acquisition date computed on the basis of the weighted-average number of common shares of the accounting acquirer outstanding during the period multiplied by an exchange ratio derived from the shares exchanged at the Merger date. The Company represents the consolidated operations of eLMTree Inc. and subsidiaries and Global Eduhub Holdings Limited and subsidiaries ("GEH Singapore"). The eLMTree segment consists of a number of legal entities, including Promethean World Limited and its consolidated subsidiaries (“Promethean”) and Edmodo, LLC (“Edmodo”). The GEH Singapore segment represents Singapore-based kindergarten and student care services that have historically been reported as part of GEHI prior to the Merger. On September 22, 2022, eLMTree abandoned the operations of the North America geographic region of the Edmodo business. In applying FASB ASC 205-20 Presentation of Financial Statements – Discontinued Operations and ASC 360 Property, Plant, and Equipment , the Company determined the abandonment qualified for discontinued operations presentation and as such, the consolidated financial statement have been retroactively adjusted, where applicable, to give effect to the discontinued operations for all periods presented. See " Note 17 Discontinued Operations. " Basis of Consolidation The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, and its partially owned subsidiaries and non-controlling interests. All intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of the consolidated financial statements, in conformity with U.S. GAAP, requires management to make estimates and assumptions that affect the application of policies and the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reporting period. Important estimates and assumptions relate to revenue recognition, impairment of obsolete and slow-moving inventories, valuation of assets acquired and liabilities assumed in business combinations, evaluation of finite-lived tangible and intangible assets, goodwill and indefinite-lived intangible assets for impairment, valuation of embedded derivatives, and valuation allowance for deferred tax assets. These estimates and judgments are subject to change based on experience and new information which could result in outcomes that require a material adjustment to the carrying amounts of assets or liabilities affecting future periods. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized prospectively. Reclassifications The Company has made reclassifications to certain previously reported financial information to conform to the current period presentation, including further disaggregation to the accrued expenses and revenue footnotes, and reclassifying acquisition-related costs and restructuring costs from general and administrative expenses to separate lines on the statement of operations. The Company has reflected these changes in all historical periods presented and these updates have no impact on the presentation in the consolidated balance sheets, consolidated statements of operations, or consolidated statements of cash flows. Liquidity and Capital Resources As of December 31, 2023, the Company had $91,784 in cash and cash equivalents and net working capital of $47,610. The Company had net cash outflows from continuing operations in 2023 of $973 and net cash outflows of $2,225 after considering discontinued operations. While the Company has at times funded its activities primarily through cash flows from financing activities with the Controlling Shareholder, the Company has in place a revolver with Bank of America and has issued a convertible note (see Note 14 Debt). This revolver has a committed line limit of $74,000 until March 31, 2024, and $50,000 thereafter through its maturity in January 2028. The convertible note is in the principal amount of $65,000, and does not mature until December 13, 2028, unless earlier redeemed, repurchased or converted . Given these facts and circumstances, the Company has determined that it is reasonably expected to have adequate financial resources to continue as a going concern for at least the twelve-month period following issuance of these financial statements. Non-controlling Interests Non-controlling interests ("NCI") on the consolidated balance sheets include third-party investments in entities that the Company consolidates, but does not wholly own. NCI are classified as part of equity, and the amount of net income (loss), other comprehensive income (loss), and any other equity transactions are allocated to the NCI in accordance with their applicable ownership percentages. NCI recognized as a result of a business combination are measured initially at fair value, which represents the NCI's proportionate share of the acquired identifiable net assets. Cash and Cash Equivalents Cash and cash equivalents include cash on hand with financial institutions. The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. As of December 31, 2023, and 2022, respectively, the Company had no cash equivalents. Concentration of Credit Risk Credit risk represents the risk that the Company would incur a loss if counterparties failed to perform pursuant to the terms of their agreements. Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company maintains its cash balances with financial institutions in federally insured accounts and for certain institutions has cash balances in excess of the insurance limits. These deposits and funds may be redeemed upon demand and the Company does not anticipate any losses on such balances. The Company has not experienced any losses to date and believes that it is not exposed to any significant credit risk on cash and cash equivalents. Accounts Receivable and Allowance for Credit Losses Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for credit losses is management’s best estimate of the credit losses in existing accounts receivable. The Company monitors the financial performance, historical and expected collection patterns, and creditworthiness of its customers so that management can properly assess and respond to changes in their credit profile. The Company also monitors domestic and international economic conditions for the potential future effect on its customers. Past due balances are reviewed individually for collectability. Account balances are charged against the allowance when management determines it is probable the receivable will not be recovered. All allowance for credit losses are charged to general and administrative expenses on the Company’s consolidated statement of operations. The allowance for credit losses as of December 31, 2023, and 2022 was as follows: December 31, 2023 2022 2021 Balance at beginning of period $ 2,970 $ 2,970 $ 176 Adjustments and provision for estimated credit losses (371) — 2,794 Balance at end of period $ 2,599 $ 2,970 $ 2,970 Inventories Inventories are valued at the lower of cost or net realizable value (NRV). The Company measures the cost of inventories based on the first-in, first-out method. Inventory costs include expenditures incurred in acquiring the inventories, production or conversion costs, as well as other costs incurred in bringing them to their existing location and condition. Inventory is comprised of raw materials and finished products intended for sale. The Company periodically makes judgments and estimates regarding the future utility and carrying value of inventory. The carrying value of inventory is periodically reviewed and impairments, if any, are recognized when the expected net realizable value is less than carrying value. Property, Plant and Equipment, Net Property, plant and equipment are stated at cost less accumulated depreciation. Maintenance and repairs are charged to expense when incurred. Additions and improvements that extend the economic useful life of the asset are capitalized and depreciated over the remaining useful lives of the assets. The cost and accumulated depreciation of assets sold or retired are removed from the respective accounts, and any resulting gain or loss is reflected in current earnings. Depreciation is recognized using the straight-line method in amounts considered to be sufficient to allocate the cost of the assets to operations over the estimated useful lives or lease terms, as follows: Asset Category Estimated Useful Life Buildings 25 years Plant and Machinery 3-10 years Computer and office equipment 3-5 years Furniture and Fixtures 5 years Capitalized software 3-5 years Construction-in-progress N/A Leasehold improvements ** ** Leasehold improvements are depreciated using the straight-line method over the shorter of the estimated useful life of the asset or the term of the underlying lease. Internal-Use Software The Company capitalizes qualifying employee costs and third-party vendor fees for the development of software that will only be used internally. Capitalization begins once the project reaches the application development stage. Costs incurred during the preliminary project stage, as well as training costs and data conversion costs, are expensed as incurred. Amortization is generally recorded on a straight-line basis over the estimated useful lives ranging from three Intangible Assets Intangible assets, which consist of customer relationships, patents and technology, student base, franchise relationships, brands, content, trade names, and non-compete agreements are stated at cost less accumulated amortization. For finite-lived intangible assets, amortization is generally recorded on a straight-line basis over estimated useful lives ranging from two Goodwill Goodwill, which represents the excess of the purchase price over the fair value of net assets acquired, is carried at cost, less any impairment. Goodwill is not amortized; rather, it is subject to a periodic assessment for impairment by applying a fair value-based test. Goodwill and indefinite‑lived intangibles are evaluated for impairment on an annual basis at a level of reporting referred to as the reporting unit, and more frequently if adverse events or changes in circumstances indicate that the asset may be impaired. The Company has the option to assess the qualitative factors in determining whether it is more likely than not the fair value of the reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. If the Company determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, then a quantitative goodwill impairment test is performed. Impairment tests are performed, at a minimum, on December 31st each year. Management may use the income approach (utilizing future estimated discounted cash flows) or the market approach to determine the estimated fair value of reporting units in determining whether the fair value of its reporting units exceeded their carrying amounts. If the fair value exceeds the carrying amount, then no impairment is recognized. If the carrying amount exceeds the fair value calculated, then an impairment charge is recognized for the difference. The impairment review requires management to make judgments in determining various assumptions with respect to revenues, operating margins, growth rates, discount rates and market multiples of comparable companies. The judgments made in determining the estimated fair value of a reporting unit can materially impact the Company’s financial condition and results of operations. The Company performed a qualitative assessment and determined it was not more likely than not that the fair values were less than their carrying amounts for the years ended December 31, 2023, 2022, and 2021, respectively. Impairment of Long‑lived Assets, other than Goodwill and other Indefinite‑lived Intangible Assets Long‑lived assets, other than goodwill and other indefinite‑lived intangibles, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through the estimated undiscounted future cash flows derived from such assets. Factors that the Company considers in deciding when to perform an impairment review include significant changes in the Company’s forecasted projections for the asset or asset group for reasons including, but not limited to, significant underperformance of a product in relation to expectations, significant changes, or planned changes in the Company’s use of the assets, significant negative industry or economic trends, and new or competing products that enter the marketplace. The impairment test is based on a comparison of the undiscounted cash flows expected to be generated from the use of the asset group. If impairment is indicated, the asset is written down by the amount by which the carrying value of the asset exceeds the related fair value of the asset with the related impairment charge recognized within the statements of operations. During the years ended December 31, 2023 and 2022, the Company did not recognize any impairment charges. During the year ended December 31, 2021, the Company recognized $1,553 of impairment charges relating to its right-of-use assets. Fair Value Measurements The Company applies ASC 820, Fair Value Measurement ("ASC 820"), which establishes a framework for measuring fair value and clarifies the definition of fair value within that framework. ASC 820 defines fair value as an exit price, which is the price that would be received for an asset or paid to transfer a liability in the Company’s principal or most advantageous market in an orderly transaction between market participants on the measurement date. The fair value hierarchy established in ASC 820 generally requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs reflect the assumptions that market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the reporting entity. Unobservable inputs reflect the entity’s own assumptions based on market data and the entity’s judgments about the assumptions that market participants would use in pricing the asset or liability and are to be developed based on the best information available in the circumstances. The valuation hierarchy is composed of three levels as described below: Level 1 - Assets and liabilities with unadjusted, quoted prices listed on active market exchanges. Inputs to the fair value measurement are observable inputs, such as quoted prices in active markets for identical assets or liabilities. Level 2 - Inputs to the fair value measurement are determined using prices for recently traded assets and liabilities with similar underlying terms, as well as direct or indirect observable inputs, such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 - Inputs to the fair value measurement are unobservable inputs, such as estimates, assumptions, and valuation techniques when little or no market data exists for the assets or liabilities. In estimating fair value, the Company uses market-observable data to the extent it is available. In certain cases where Level 1 inputs are not available the Company may engage third-party qualified valuation specialists to perform the valuation. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, due from related parties, contract liabilities, accrued warranties, current related party loans payable and current liabilities of discontinued operations approximate their fair values because of their short-term nature. The fair value of the Company’s loans payable (See Note 14 - Debt), which are categorized as Level 3 within the fair value hierarchy as of December 31, 2023 and 2022, is not materially different to the carrying value of such facility. The derivative liability associated with the Company’s convertible note is remeasured at fair value at each reporting date and is classified as Level 3 in the fair value hierarchy (See Note 14 - Debt). During the years ended December 31, 2023 and 2022, the Company utilized Level 3 inputs to determine the fair value of net assets acquired in business combinations (see Note 3). Certain non-financial assets, such as goodwill, intangible assets, right-of-use assets, and property and equipment, are measured at fair value on a non-recurring basis and are adjusted to fair value only if an impairment charge is recognized. Such fair value measures are considered to be within the Level 3 valuation hierarchy due to the subjective nature of the unobservable inputs used. The Company has not recorded any impairment charges to non-financial assets during any of the periods presented. Business Combinations The Company accounts for its business combinations using the acquisition method of accounting. The purchase consideration is allocated to the assets acquired and liabilities assumed based on their estimated fair values. The excess of the fair value of purchase consideration over the fair value of these assets acquired and liabilities assumed is recorded as goodwill. Management is required to make significant estimates and assumptions in determining fair values, especially with respect to acquired intangible assets, which include but are not limited to the selection of valuation methodologies, expected future revenue and net cash flows, expected customer attrition rates, future changes in technology, and discount rates. These estimates are inherently uncertain and, therefore, actual results may differ from the estimates made. As a result, during the measurement period of up to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill as information on the facts and circumstances that existed as of the acquisition date becomes available. Upon the conclusion of the measurement period, any subsequent adjustments are recorded in the consolidated statements of operations. Acquisition-related expenses are recognized separately from business combinations and are expensed as incurred. The acquisition method also requires that acquisition-related transaction and post-acquisition restructuring costs be charged to expense as committed and requires the Company to recognize and measure certain assets and liabilities including those arising from contingencies and contingent consideration in a business combination. These costs include one-time people-related costs and amounts paid to vendors and consultants assisting with the acquisition. During the years ended December 31, 2023 and 2022, the Company expensed acquisition-related and abandoned deal costs of $19,288 and $502, respectively, in the consolidated statements of operations. Convertible debt The Company reviews the terms of convertible debt issued to determine whether there are embedded derivative instruments, including embedded conversion options, which are required to be bifurcated and accounted for separately as derivative financial instruments. In circumstances where the host instrument contains more than one embedded derivative instrument, including the conversion option, that is required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as other (expense) income in the consolidated statements of operations. When the convertible debt instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds received are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the host instruments themselves, usually resulting in those instruments being recorded at a discount from their face value. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense. Revenue Recognition The Company recognizes revenue pursuant to ASC 606, Revenue from Contracts with Customers (“ASC 606”), which prescribes that an entity should recognize revenue that depicts the transfer of products or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those products or services. The guidance also requires disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. Under ASC 606, the Company recognizes revenue following a five-step model which prescribes the Company: (i) identify contract(s) with a customer; (ii) identify the performance obligation(s) in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligation(s) in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company does not have any significant financing components in their customer contracts. Performance obligations are satisfied both at a point in time and over time. All revenues are recognized based on the satisfaction of the performance obligation to date. The eLMTree segment generates revenue primarily from the sale of the following goods and services, which includes freight charges, and excludes value-added tax and other sales taxes. Hardware and Accessories The Company generates most of its revenue from the sales of hardware and accessory products to a global network of distributors and resellers, who are considered the customers for these products. Revenue is recognized at a point in time when the customer obtains control of the distinct good. The specific timing of the change in control varies by customer (based on contractual agreements between the Company and the customer) and can occur either when the goods are shipped by the Company via a third-party carrier, or when the goods are made available for pick-up by the customer. Customers do not have a contractual right of return of goods, aside from standard provisions regarding defective products. The Company provides a Promethean Global Software License for its preloaded proprietary embedded software with the sale of its hardware products. The Company considers this hardware and software to be highly interdependent and highly interrelated. As a result, the Company considers the hardware and proprietary software to represent a combined performance obligation and recognizes revenue when control of the combined performance obligation has passed to the customer. Future Unspecified Software Upgrade Rights As part of the sale of certain of its hardware products, the Company provides the right for the customer to receive, on a when-and-if-available basis, future unspecified software upgrades relating to the software bundled with each such hardware device. The customer for future unspecified software upgrade rights is the end user. Because the Company lacks observable prices for the undelivered performance obligations, the allocation of revenue is based on the Company's estimated stand-alone selling prices using the cost-plus margin approach. Allocated revenue for the future unspecified software upgrade rights are recorded in the consolidated balance sheet as contract liabilities and are recognized in the consolidated statement of operations on a straight-line basis over the period that the software upgrades are provided. Freight Revenue The Company may arrange for shipment of its core products by third-party logistics providers to certain customers, based on delivery location and timing requirements determined by these customers. The Company considers freight to be a separate performance obligation, as the shipping is capable of being distinct within the context of contract and provides a separate benefit to the customer above and beyond the Company’s other products. This performance obligation is considered to be satisfied at a point in time, which typically occurs when the third-party logistics providers take possession of the products, as control of the goods has passed to the customer at this point in time. The Company considers itself to be the principal in freight revenue transactions. Warranty Revenue The Company provides a standard warranty on all of its hardware products. Depending on the jurisdiction in which the product is sold, this standard warranty is either for three years or five years. This warranty is not sold separately and does not provide any additional services beyond assuring the product complies with the agreed upon specifications. As such, the Company considers the standard warranty as an assurance type warranty which does not constitute a separate performance obligation. In those jurisdictions where a three five seven five seven Payments received in advance of providing these enhanced warranty services are recorded in the consolidated balance sheet as contract liabilities and are recognized in the consolidated statement of operations on a straight-line basis over the period that the enhanced warranty services are provided. Software-as-a-Service (SaaS) The Company offers a number of services, generally in the form of a subscription for a set time period, through the use of internally developed software and certain third-party arrangements. The Company considers SaaS offerings to be a separate performance obligation, as the service provided is capable of being distinct within the context of contract and provides a separate benefit to the customer above and beyond the Company’s other products. The customer for SaaS offerings is the end user. Payments received in advance of providing the SaaS offering are recorded in the consolidated balance sheet as contract liabilities, and are recognized in the consolidated statement of operations on a straight-line basis over the period that SaaS offering are provided. Training Revenue The Company offers a training service for use of its hardware, which is considered to represent a separate performance obligation that is satisfied over time, as the services are capable of being distinct within the context of contract and provide a separate benefit to the customer above and beyond the Company’s other products. The customer for training services is the end user. The revenue associated with this performance obligation is recognized on a straight-line basis over the training period, which the Company believes represents a faithful depiction of the transfer of these training services. Payments received in advance of providing these training services are recorded in the consolidated balance sheet as contract liabilities and are recognized in the consolidated statements of operations on a straight-line basis over the training period. The GEH Singapore segment generates its revenues from the following revenue sources: Tuition fees generated from kindergarten services and student care services The Company provides private kindergarten services and student care center services to students. Tuition fees are collected in advance and are initially recorded as deferred revenue. Kindergarten services consist of a series of classes which are highly interdependent and interrelated in the context of the contract and each class is not distinct and not sold standalone. Therefore, the kindergarten services are accounted for as a single performance obligation. Student care services provide a series of classes which are highly interdependent and interrelated in the context of the contract and each class is not distinct and not sold standalone. Therefore, student care services are also accounted for as a single performance obligation. Revenues for the kindergarten services and student care center services are recognized on a straight-line basis over the service period. Franchising fees The Company generates revenues by franchising kindergartens, and collects from franchisees both an initial franchising fee and an annual franchise fee. As the initial franchising service and annual franchising service are distinct from each other, the Company identifies two performance obligations accordingly. The transaction price is allocated to each performance obligation based on a relative stand-alone selling price. Initial franchising fees represent provision of initial set-up services which are typically received upfront and recorded in the consolidated balance sheet as contract liabilities. The set-up period usually begins with the site renovation or training services, whichever is earlier, to the time point when kindergartens commence operations, which is approximately 6 to 12 months. Initial franchising fees are recognized over time throughout the set-up period. Annual franchise fees represent supporting ser

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Business Combinations	Business Combinations Explain Everything, Inc. On November 17, 2022, pursuant to an Asset Purchase Agreement entered into on that date, the Company acquired substantially all the assets and assumed certain liabilities (the "Acquisition") of Explain Everything, Inc., Explain Everything Sales, Inc., EE Discover, Inc., and Explain Everything SP. ZO.O (collectively, “Explain Everything” or the “Seller”) in exchange for total consideration of $8,065, consisting of: (i) $6,000 in cash paid at the closing of the Acquisition, (ii) an Earn-Out Payment valued at $377, (iii) Deferred Payments valued at $1,939, and (iv) reduced for working capital adjustments totaling approximately $251. Explain Everything is a leading whiteboard platform designed to help teachers and students create and complete engaging lessons and assignments, video capture, and collaborate. During the year ended December 31, 2023, the Company paid $400 in full satisfaction of the Earn-Out Payment and $1,000 of the Deferred Payments, as well as a payment of $716 for final working capital adjustments. The final installment of Deferred Payments is due in November 2024. The Acquisition was accounted for as a business combination in accordance with ASC 805. The Company determined the fair values of the assets acquired and liabilities assumed in the Acquisition. The fair values of the assets acquired and liabilities assumed, as well as the pro-forma results of operations for this acquisition, have not been presented because they are not material to the consolidated financial statements. Gravitas Education Holdings, Inc. (“GEHI”) On December 13, 2023, NetDragon and GEHI completed a series of transactions ("the Merger") that resulted in (i) GEHI divesting its business in China, (ii) NetDragon transferring its education businesses outside of China to eLMTree, (iii) eLMTree becoming a wholly owned subsidiary of GEHI, and (iv) GEHI changing its name to “Mynd.ai, Inc.” The Merger is being accounted for as a business combination in accordance with ASC 805. While GEHI is the legal acquirer of eLMTree, the transaction has been treated as a reverse acquisition, and consequently, eLMTree was identified as the acquirer for accounting purposes. The purchase consideration was measured at the fair value of GEHI shares issued and outstanding at the close of the merger. Any difference between the fair value of the GEHI shares issued, less the fair value of GEHI’s identifiable assets acquired (net of liabilities assumed) and non-controlling interest, represents goodwill. The identifiable net assets acquired of GEHI were valued at their respective fair values at the acquisition date. For accounting purposes, the Merger resulted in eLMTree acquiring an 85% equity interest in GEH Singapore, a company incorporated in Singapore that, through various of its subsidiaries, provides early childhood education services, meeting the needs of children from infancy to 6 years old through structured courses at kindergarten and student care centers, as well as through franchise relationships with third-party kindergarten services. The Merger provided the eLMTree segment with a pathway to greater autonomy and future financing opportunities as a public company, while providing the GEH Singapore segment with significant new sources of funding to potentially refurbish its existing facilities and expand its footprint in both Singapore and to other countries in the region. T he result of this acquisition has been included in the Company’s consolidated financial statements as of and from the date of acquisition. The associated goodwill has been included in the Company’s GEH Singapore reportable segment. The preliminary fair values of the identifiable assets acquired and liabilities assumed as of acquisition date were: December 13, 2023 1 Cash and cash equivalents $ 16,138 Accounts receivable, net 1,464 Prepaid expenses and other current assets 902 Current tax assets 282 Amounts due from related parties 46 Inventories 141 Operating lease right-of-use assets 5,398 Property and equipment, net 4,773 Other non-current assets 2,226 Intangible assets 7,750 Total Assets 39,121 Accrued expenses and other current liabilities (5,496) Operating lease liabilities - current (2,903) Operating lease liabilities - non-current (2,603) Contract liabilities - current (1,730) Income tax payable (382) Other non-current liabilities (3,977) Deferred tax liability (1,317) Total Liabilities (18,408) Total identifiable net assets at fair value 20,713 Goodwill 3,991 Non-controlling interest (1,855) Purchase consideration transferred $ 22,849 (1) Rounding may impact summation of amounts. The preliminary purchase price allocations reflect various fair value estimates and analyses relating to the determination of fair value of certain tangible and intangible assets acquired, non-controlling interest, and residual goodwill. The Company determined the estimated fair value of the acquired working capital, and identifiable intangible assets and goodwill after review and consideration of relevant information including discounted cash flow analyses, market data, and management’s estimates, with the assistance of an independent valuation firm. The estimated fair value of acquired working capital was determined to approximate carrying value. The goodwill arising from the transaction consists of expected synergies from combining operations of the two companies. None of the goodwill will be deductible for tax purposes. Intangible assets acquired comprise of the following: Purchase price allocation (in thousands) Useful lives (in years) Student base (Childcare) $ 4,000 4 Franchise relationships 1,700 10 Brands 1,600 10 Content 450 5 Total intangible assets acquired $ 7,750 The provisional measurements of identifiable assets and liabilities, non-controlling interest, and the resulting goodwill related to this acquisition, is subject to adjustments in subsequent periods as the Company finalizes its purchase price allocation, including third-party valuations. Since the closing date of the Transaction, $1,808 of revenue and $217 of net income of GEH Singapore have been included in the Company’s consolidated statement of operations for the year ended December 31, 2023. Unaudited supplemental pro-forma information Had the acquisition been completed on January 1, 2022, the Company’s pro forma results of operations for the years ended December 31, 2023 and 2022 would have been as follows: December 31, 2023 2022 Revenue (in thousands) $ 448,469 $ 615,436 Net gain (loss) attributable to shareholders (in thousands) $ (28,754) $ (8,116) The u naudited supplemental pro-forma information presented above includes the following assumptions and adjustments - (1) The 2023 supplemental pro forma earnings were adjusted to exclude $19,288 of acquisition-related costs incurred in 2023. The 2022 supplemental pro forma earnings were adjusted to include the same. (2) The 2022 supplemental pro forma earnings were adjusted to exclude impairment losses of $22,661 that would not have been recorded had the acquisition been completed on January 1, 2022. (3) The 2023 and 2022 supplemental pro forma earnings were adjusted to include expense related to the amortization of acquired intangibles for an entire year. (4) The convertible note (further described in Note 14) was assumed to have been issued on January 1, 2022 and therefore, interest for the entire year on the convertible note was deducted to arrive at the 2023 and 2022 supplemental pro-forma earnings .

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Revenue Sales of hardware and accessories include revenue from freight, which is recognized at a point in time. Services include enhanced warranty, training revenue, as well as revenue from kindergarten and student care services, which are recognized over time. Revenue from SaaS and revenue from future software upgrade rights are also recognized over time. The following table presents the Company’s revenue disaggregated based on the revenue source and the timing of revenue recognition: Year Ended December 31, 2023 2022 2021 Revenue from hardware and accessories $ 394,666 $ 573,409 $ 440,984 Revenue from services 10,799 7,305 5,602 Revenue from SaaS 5,379 3,816 1,607 Revenue from software upgrade rights 2,720 154 — Total revenue $ 413,564 $ 584,684 $ 448,193 Revenue disaggregation The following table presents the Company’s revenue disaggregated based on geographic locatio n of customers: Year Ended December 31, 2023 2022 2021 United States $ 292,583 $ 417,476 $ 296,601 Rest of World 120,981 167,208 151,592 Total revenue $ 413,564 $ 584,684 $ 448,193 Included in the rest of world, is the country where the revenue during the periods presented exceeded 10% or more of the total revenue in the Company's consolidated statements of operations: Year Ended December 31, 2023 2022 2021 Germany $ 46,152 $ — $ — Contract liabilities December 31, 2023 2022 Deferred revenue: enhanced warranties $ 21,057 $ 19,264 Deferred revenue: other services 14,814 8,576 Total contract liabilities $ 35,871 $ 27,840 The contract liabilities listed above represent deferred revenue associated with sales of enhanced warranties and other services such as training revenue and future unspecified software upgrade rights, as well as deferred revenue associated with kindergarten and student care services. The deferred revenue amounts included as contract liabilities represent the aggregate amount of the transaction price allocated to performance obligations that are unsatisfied (or partially satisfied). These performance obligations are expected to be satisfied as follows: Enhanced warranties Other services 2024 $ 3,321 $ 10,789 2025 5,012 2,673 2026 5,853 798 2027 4,127 394 2028 1,956 160 Thereafter 788 — Total contract liabilities $ 21,057 $ 14,814 During the years ended December 31, 2023, 2022, and 2021, the Company recognized $10,148, $6,127, and $3,978, respectively, in revenue that was included in deferred revenue contract liabilities as of January 1, 2023, 2022, and 2021, respectively.

Segment and Entity-wide Disclos

Segment and Entity-wide Disclosures	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Segment and Entity-wide Disclosures	Segment and Entity-wide Disclosures Segment reporting Based on how the Company's CODM assesses the performance of the business, as well as the availability of discrete financial information, the Company has identified two reportable segments: eLMTree and GEH Singapore. The CODM utilizes revenue and operating income to assess the performance of these segments. The Company does not allocate corporate expenses related to the Company’s Board of Directors and strategic initiatives, as well as certain other costs, to the individual segments, and instead reports all such costs in the eLMTree segment. Prior to acquisition of the GEH Singapore segment in December 2023, the Company had only one operating segment. The tables below represent the segment information reviewed by the Company's CODM for the year ended December 31, 2023 (in thousands): eLMTree GEH Singapore Revenue $ 411,756 $ 1,808 Cost of sales $ 309,186 $ 1,237 Depreciation and amortization expense $ 5,090 $ 34 Operating (loss) income $ (43,957) $ 204 Interest expense $ 4,659 $ 2 Other income (expense) $ 2,253 $ (3) Pre-tax (loss) income from continuing operations $ (47,185) $ 198 Income tax benefit $ 9,137 $ 19 Net income (loss) (38,048) $ 217 Long lived assets: Property plant and equipment $ 7,037 $ 4,841 Right of use assets $ 2,412 $ 5,079 Intangible assets $ 43,700 $ 7,750 Entity-wide disclosures The following table reflects the Company's geographic distribution of property, plant, and equipment, net and ROU assets, net (in thousands): Singapore $ 9,920 United Kingdom 6,496 United states 1,495 Rest of World 1,458 $ 19,369

Inventories

Inventories	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of the following: December 31, 2023 2022 Raw materials $ 814 $ 768 Finished goods 52,284 110,459 $ 53,098 $ 111,227

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following: December 31, 2023 2022 Current tax assets $ 4,545 $ 3,846 Prepaid Expenses 6,026 2,202 Others 4,095 2,929 Total $ 14,666 $ 8,977

Property, Plant, and Equipment,

Property, Plant, and Equipment, net	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment, net	Property, Plant, and Equipment, net Property, plant and equipment, net consist of the following: December 31, 2023 2022 Buildings $ 5,462 $ 1,675 Plant and machinery $ 2,246 $ 2,124 Leasehold improvements $ 132 $ 133 Computer and office equipment $ 16,602 $ 14,618 Furniture and fixtures $ 1,805 $ 1,750 Internal use software $ 1,719 $ — Construction in progress $ 3,866 $ 1,079 $ 31,832 $ 21,379 Less: Accumulated depreciation $ (19,954) $ (18,381) Property, plant and equipment, net $ 11,878 $ 2,998

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill and Indefinite-Lived Intangible Assets The following table presents the changes in the gross carrying amount of goodwill and other indefinite lived intangible assets for the periods presented (in thousands): Goodwill Tradenames Balance, December 31, 2020 $ 34,255 $ 35,997 Foreign currency adjustments — — Balance, December 31, 2021 34,255 35,997 Foreign currency adjustments 501 — Additions 7,292 — Balance, December 31, 2022 42,048 35,997 Foreign currency adjustments 885 0 Additions 3,991 0 Balance, December 31, 2023 $ 46,924 $ 35,997 The goodwill balance of the Company relates to goodwill recognized by NetDragon in connection with the 2015 acquisition of Promethean World Limited as discussed in Note 2 - Summary of Significant Accounting Policies, the 2022 acquisition of Explain Everything and the 2023 acquisition of GEH Singapore as discussed in Note 3 - Business Combinations. The goodwill recorded as part of the acquisition of Promethean is assigned to the Company's eLMTree reporting unit. Given the timing of the acquisition of GEH Singapore relative to December 31, 2023, the Company has only performed a preliminary purchase price allocations, and has not yet concluded how it will assign the goodwill recorded as part of this acquisition between its two reporting units. The tradenames balance relates to the intangible assets recognized by NetDragon in connection with the 2015 acquisition of Promethean World Limited. There were no impairments of goodwill and indefinite-lived intangible assets identified for the years ended December 31, 2023, 2022 and 2021. Finite-Lived Intangible Assets The Company acquired student base (student care), franchise relationships, brands and content as a part of its 2023 acquisition of GEH Singapore as discussed in Note 3 - Business Combinations. The components of intangible assets, all of which are finite-lived, consisted of the following: December 31, 2023 Gross Carrying Amount Accumulated Amortization Net Book Value Weighted Average Remaining Useful Life (Years) Customer relationships $ 10,514 $ (10,514) $ — 0.0 Patent and developed technology $ 37,323 $ (30,023) $ 7,300 1.9 Student base (Childcare) $ 4,000 $ — $ 4,000 4.0 Franchise relationships $ 1,700 $ — $ 1,700 10.0 Brands $ 1,600 $ — $ 1,600 10.0 Tradenames $ 576 $ (207) $ 369 2.0 Content $ 450 $ — $ 450 5.0 Non-compete agreements $ 54 $ (20) $ 34 2.0 $ 56,217 $ (40,764) $ 15,453 December 31, 2022 Gross Carrying Amount Accumulated Amortization Net Book Value Weighted Average Remaining Useful Life (Years) Customer relationships $ 10,514 $ (10,514) $ — 0.0 Patent and developed technology $ 37,403 $ (26,022) $ 11,381 2.8 Tradenames $ 560 $ — $ 560 10.0 Non-compete agreements $ 59 $ — $ 59 2.0 $ 48,536 $ (36,536) $ 12,000 No impairments of finite-lived intangible assets were identified during fiscal years 2023, 2022 and 2021. The Company estimates that it has no significant residual value related to the finite-lived intangible assets. During the years ended December 31, 2023, and 2022, intangible assets amortization expense was $4,223 and $3,631, respectively, which was entirely included in cost of sales on the Company’s consolidated statement of operations. Intangible assets for which amortization was previously recorded in general and administrative expenses in prior years became fully amortized in the year ended December 31, 2021. Intangible assets amortization expense was $5,091, of which $3,631 was included in cost of sales and $1,460 was included in general and administrative expenses on the Company’s consolidated statement of operations for the year ended December 31, 2021. The following table outlines the estimated future amortization expense related to intangible assets held as of December 31, 2023: Year Ending December 31, 2024 $ 5,594 2025 $ 4,989 2026 $ 1,439 2027 $ 1,439 2028 $ 439 Thereafter $ 1,553 Total $ 15,453

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following: December 31, 2023 2022 Accrued payroll 18,525 21,232 Deferred R&D credits 5,053 975 Rebates and customer advances 1,242 1,050 Interest payable 4,006 2,096 Accrued duty, freight and related expenses 4,005 5,314 Royalties 2,471 2,149 Value added tax payables 1,751 949 Other accrued expenses and liabilities 8,336 13,320 $ 45,389 $ 47,085 Deferred R&D credits represent future offsets to research and development expense in the consolidated statement of operations. These credits were generated through the Company's participation in the U.K. Research and Development Expenditure Credit (RDEC) program.

Net (Loss) Income Per Share

Net (Loss) Income Per Share	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Net (Loss) Income Per Share	Net (Loss) Income Per Share The following table sets forth the computation of basic and diluted loss per share of the Company's common stock, net of non-controlling interest: For the Year Ended December 31, 2023 2022 2021 Numerator: Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations $ (37,041) $ 35,222 $ 6,858 Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations $ (823) $ (12,637) $ (7,960) Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. $ (37,864) $ 22,585 $ (1,102) Denominator: Weighted average shares outstanding used in calculating net (loss) income per share 427,986,755 426,422,220 426,422,220 Basic and diluted loss per share: Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations $ (0.09) $ 0.08 $ 0.02 Net (loss) per share attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations $ 0.00 $ (0.03) $ (0.02) Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. $ (0.09) $ 0.05 $ 0.00 Basic and diluted loss per share are computed using the weighted average number of ordinary shares outstanding during the period. Shares issuable upon the exercise of the conversion option related to the Convertible Note in the amount of 32,220,497 ordinary shares were excluded from the computation of diluted net loss per share for the year ended December 31, 2023 because of their anti-dilutive effect.

Relation with Controlling Share

Relation with Controlling Shareholder and Related Entities	12 Months Ended
	Dec. 31, 2023
Compensation Related Costs [Abstract]
Relation with Controlling Shareholder and Related Entities	Relation with Controlling Shareholder and Related Entities Historically, eLMTree has been managed and operated in the normal course of business consistent with other affiliates of the Controlling Shareholder. In preparing the 2022 and 2021 consolidated financial statements, certain shared costs have been allocated to the eLMTree segment and reflected as expenses in the consolidated statement of operations. Management considers the allocation methodologies used to be reasonable and appropriate reflections of the historical Controlling Shareholder expenses attributable to the eLMTree segment for purposes of the stand-alone financial statements. However, the expenses reflected in the consolidated financial statements may not be indicative of the actual expenses that would have been incurred during the periods presented if eLMTree historically operated as a separate, stand-alone entity. Allocated Direct Costs The consolidated statements of operations include expenses for employee compensation that were directly attributable to the Company’s business. The Controlling Shareholder has allocated such expenses by identifying the individual employee whose work directly related to the Company. Costs of $1,090 and $2,191 for the years ended December 31, 2022 and 2021, respectively, have been reflected in the operating expenses in the consolidated statements of operations for the Company's allocated share of Controlling Shareholder’s operating expenses.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions As of December 31, 2023 and 2022, the Company has receivables of $2,759 and $2,093, respectively, and payables of $5,080 and $3,978, respectively, with related parties with common ownership. Receivables relate to reimbursements owed by related parties for costs incurred, including employee-related costs, or services provided by the Company on behalf of related parties. Payables relate to engineering, hosting, and employee services provided by related parties on behalf of the Company, as well as certain costs incurred by related parties on behalf of the Company in connection with the Merger. These payables exclude the Loans payable, related parties, non-current discussed below, as well as the Convertible Note discussed in Note 14. Debt. During the years ended December 31, 2023, 2022 and 2021, the Company received services from related parties totaling $8,745, $5,005, and $3,067, respectively. On July 15, 2022, the Company entered into a related party loan agreement with Best Assistant Education Online Limited, a subsidiary of NetDragon, (“Best Assistant” or the "Borrower"). The loan agreement allowed the Borrower to receive a non-interest bearing loan from the Company up to a maximum of $10,000. The loan is due on the earlier of (i) June 30, 2023 or (ii) a change in control of the Borrower. The outstanding balance owed to the Company as of December 31, 2022 was $7,919. This loan was fully repaid during the year ended December 31, 2023. In November 2019, eLMTree issued a non-interest-bearing promissory note of $45,800 due to Best Assistant. The promissory note was payable upon demand. This promissory note was fully repaid on November 18, 2022. The Controlling Shareholder, through its various operating and financing subsidiaries, has historically provided funding to eLMTree on an interest-free basis with no set repayment date. Effective September 30, 2021, a total of $76,131 in historical funding was formally designated as a capital contribution and reclassified to additional paid-in capital. As of December 31, 2023 and 2022, the Company had $4,670 and $4,445, respectively, in funding from the Controlling Shareholder which was recorded as Loans payable, related parties, non-current on the consolidated balance sheets. The non-controlling interest in the Company is held by a current employee of GEH Singapore. As of December 31, 2023 the non-controlling interest recorded in equity was $1,889. Concurrent with the closing of the GEH Acquisition described in detail in Note 3, the Company issued a senior secured convertible note to an entity which is considered a related party as of December 31, 2023. See further discussion of this note in Note 14.

Debt

Debt	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Debt	Debt Debt outstanding consists of the following: December 31, 2023 2022 Revolver $ 32,000 $ 47,838 Paycheck Protection Program Loan 194 192 Less revolver issuance costs (252) — Loans payable, current 31,942 48,030 Convertible Note (a) 50,585 — Embedded derivative (b) 14,308 — Less issuance costs on convertible debt (116) — Paycheck Protection Program Loan 82 276 Loans payable, non-current (Note 13 & 14) 64,859 276 Loans payable, related parties, non-current 4,670 4,445 $ 101,471 $ 52,751 (a) The Convertible Note balance at December 31, 2023 is comprised of the Convertible Note's initial measurement at $50,260, which represents the gross proceeds received less fair value of the embedded derivative, $169 of accrued PIK interest for which the Notes will be issued in 2024 and accretion of discount on issuance of $156. (b) Represents the embedded derivative included within the Convertible Note that is bifurcated and stated at fair value as at December 31, 2023. The following table summarizes the debt maturities for the Convertible Note, the Revolver and the Paycheck Protection Program Loan (in thousands): 2024 $ 194 2025 82 2026 — 2027 — 2028 (1) (2) 97,169 Thereafter — $ 97,445 (1) The Company classifies the Revolver as a current liability on its consolidated balance sheets due to its intent and practice of using the Revolver for short-term financing needs. However, in the table above, the Revolver has been reflected at its maturity date in 2028. (2) Debt maturing in 2028 also includes the Convertible Note with a maturity value of $65,000 and accrued PIK interest at December 31, 2023 of $169. Convertible Note Concurrent with the closing of the GEH Acquisition described in detail in Note 3, the Company issued a senior secured convertible note, in the principal amount of $65,000 (the “Convertible Note”). The Convertible Note bears (i) cash interest at the rate of 5.00% per annum and (ii) paid-in-kind interest ("PIK") at the rate of 5.00% per annum, payable by issuing additional notes (the “Convertible Note” or "Notes" while referring to the Convertible Note plus the Notes issued in connection with the PIK interest). Both the cash interest and PIK interest is payable semiannually on June 15 and December 13 of each year. The Company prepaid the cash interest due in 2024 at the time of issuance of the Convertible Note, so the first semiannual payment of cash interest will be on June 15, 2025. PIK interest is payable by issuing additional notes in an amount equal to the applicable amount of PIK interest for the interest period. The Company capitalized $116 of debt issuance costs related the Convertible Note. The Notes are senior secured obligations of the Issuer and mature on December 13, 2028, unless earlier redeemed, repurchased or converted. The initial conversion rate per $1 principal amount of the Notes is equal to the product of (i) $1 divided by (ii) 115% of the “GEHI Per Share Value” as defined under the Convertible Note agreement (the “Initial Conversion Price”), or $0.002. The conversion rate is subject to adjustment under certain circumstances in accordance with the terms of the Convertible Note. The Notes are convertible at the option of the Holder at any time until the outstanding principal amount (including any accrued and unpaid interest) has been paid in full. Subject to the terms of Notes, the Holder may elect to receive the Company's American Depositary Shares (the “ADS”) in lieu of the Company’s ordinary shares, par value $0.001 per share, (the “Ordinary Shares”), upon conversion of the Notes. Certain features of the Convertible Note including the conversion option, redemption at the Company’s election, and acceleration of amounts due under the Convertible Note upon an event of default require bifurcation and separate accounting as a single embedded derivative (the “Embedded Derivative”) from the Convertible Note pursuant to ASC 815. The Embedded Derivative is measured at fair value utilizing Level 3 inputs under the fair value measurement hierarchy on the date of issuance (December 13, 2023) and at the end of each reporting period. As of December 13, 2023 and December 31, 2023, the Embedded Derivative was valued at $14,740 and $14,308, respectively. It is included in non-current loans payable in the consolidated balance sheets. The discount on the Note of $14,740 resulting from the initial fair value of the embedded derivative will be amortized to interest expense using the effective interest method and changes in the fair value of the embedded derivative will be recorded as other expense (income) in the consolidated statements of operations. The Convertible Note contains certain representations, warranties, events of default and negative covenants that limit, without the consent of the holder(s) of the Convertible Note, the Company’s ability, among other things, to incur additional indebtedness, sell or acquire assets, undertake capital expenditures, and enter into certain transactions with third parties. As of December 31, 2023, the Company believes it was in material compliance with all such covenants. During the year ended December 31, 2023, the Company recognized a gain on remeasurement of the Embedded Derivative of $432, which was recorded in other expense (income) in the consolidated statement of operations. The fair value of the Embedded Derivative was calculated using a with and without method on the date of issuance (December 13, 2023) and at the end of each reporting period (December 31, 2023) using a Monte Carlo simulation model with the following assumptions - December 13, 2023 December 31, 2023 Relationship of significant unobservable input to fair value Expected volatility 54.0 % 56.0 % Increase in expected volatility will increase the value of the derivative Risk-free rate 4.0 % 3.8 % Increase in risk-free rate will increase the value of the derivative Credit risk adjusted rate 20.0 % 20.0 % Increase in credit risk adjusted rate will increase the value of the derivative Revolver In June 2018, the Company entered into a secured revolving line of credit facility for borrowings up to $35,000 with Bank of America with an original termination date of June 25, 2021, which was extended to January 19, 2028 through subsequent amendments. Subsequent amendments also amended the borrowing capacity up to $74,000 through March 31, 2024, and $50,000 thereafter through January 19, 2028. During the year ended December 31, 2023 the Company expensed revolver amendment fees and expenses of 138. Interest on the Revolver accrues at the choice of rate of a) the Prime Rate as announced by Bank of America, (b) the Federal Funds Rate plus 0.50%, or (c) Bloomberg Short-term Bank Yield (“BSBY”) for a fixed term of 30, 90, or 180 days (at the election of the Company), plus the Applicable Margin. The Applicable Margin varies between 0.90% and 2.30% and depends on the Company's Fixed Charge Coverage Ratio and the type of rate chosen. Interest accrued on draws on the line of credit using the Prime Rate or the Federal Funds Rate plus 0.50% is calculated on a daily basis and is charged to the line of credit daily. Interest accrued on draws on the line using the BSBY rate is calculated on a daily basis, but is only charged to the line of credit at the end of the 30, 90, or 180 day fixed term period elected by the Company. As of December 31, 2023 and 2022, the outstanding balance on the line of credit was $32,000 and $47,838, respectively. Of the total outstanding balance at December 31, 2023, $10,000 incurred interest at an annual rate of 8.06%, $14,000 incurred interest at an annual interest rate of 8.09% and $8,000 incurred interest at an annual interest rate of 8.08%. There is no requirement to pay down the line of credit balance until the Revolver Termination Date. Borrowings under the Revolver are collateralized by the Company’s eligible trade receivables globally and eligible inventories in the United States and the Netherlands. Eligibility is determined by Bank of America and is based on the country of origin for the Company’s trade receivables and the type and nature of the Company’s inventory in the United States and the Netherlands. As of December 31, 2023 and 2022, the Company had unused borrowing capacity of $20,473 and $45,764 respectively, based on the borrowing base calculation as of the respective dates. The Revolver loan agreement includes a number of affirmative and negative covenants. As of December 31, 2023, the Company was in material compliance with all such covenants. Paycheck Protection Program In May 2020, the Company entered into a $5,396 loan agreement under the Paycheck Protection Program (the “PPP”) with a 1% interest rate, which is administered by the U.S. Small Business Administration (the “SBA”). If companies meet certain requirements under the PPP, loans may be eligible for forgiveness. On October 18, 2022, the Company qualified for partial loan forgiveness from the SBA and $4,923 of the loan was forgiven. As of December 31, 2023, 2022 and 2021, the Company accrued interest of $4, $0 and $63, respectively, in relation to the Paycheck Protection Program Loan. During the year ended December 31, 2023, the Company repaid $196 of the PPP loan, including accrued interest of $4. The promissory note and the loans payable, related parties, non-current are discussed in detail above in Note 13. Related Party Transactions.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Warranty Changes in accrued warranty liabilities during the indicated periods are as follows: For the Year Ended December 31, 2023 2022 2021 Beginning balance $ 13,550 $ 11,202 $ 8,560 Provision 9,750 8,923 7,014 Utilized (6,065) (5,939) (4,305) Foreign currency adjustment 636 (636) (67) Ending balance $ 17,871 $ 13,550 $ 11,202 In addition to the amount utilized as warranty expense presented in the table above, during 2023 the Company also incurred additional $5,052 of transportation, warehousing, and repair costs associated with increasing stock of refurbished inventory in response to the timing of warranty claims related to post pandemic sales. The provision row in the table above represents additional amounts recorded for estimated future costs related to units under warranty as of each balance sheet date. The provision amount reflects the most current information available to the Company regarding key inputs into the estimated provision, including product failure rates and costs incurred to provide the warranty services. Litigation The Company may be subject to various legal proceedings and claims of which the outcomes are subject to significant uncertainty. The Company’s policy is to assess the likelihood of any adverse judgments or outcomes related to legal matters, as well as ranges of probable losses. A determination of the amount of the liability required, if any, for these contingencies is made after an analysis of each known issue. A liability would be recognized and charged to operating expense when the Company determines that a loss is probable, and the amount can be reasonably estimated. Additionally, the Company will disclose contingencies for which a material loss is reasonably possible, but not probable. As of December 31, 2023, and through the filing date of this report, the Company does not believe the resolution of any legal proceedings or claims of which it is aware or any potential actions will have a material effect on its financial position, results of operations or cash flows.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	Leases The Company currently maintains lease arrangements for corporate office space, centers to provide kindergarten, and student care services, and vehicles. The Company's leases generally have initial terms ranging from one The Company has lease agreements which contain both lease and non-lease components, which the Company accounts for separately. Non-lease components include items such as common area maintenance, operating expenses, utilities, or other costs that are subject to fluctuation from period to period. The Company does not recognize short term leases that have a term of twelve months or less as right-of-use (or “ROU”) assets or lease liabilities. The table below presents certain information related to the Company’s lease costs: For the Year Ended December 31, 2023 2022 2021 Operating lease expense $ 1,958 $ 1,818 $ 1,867 Short-term lease expense 340 110 198 Total lease cost $ 2,298 $ 1,928 $ 2,065 Right-of-use assets and lease liabilities for operating leases were recorded in the consolidated balance sheets as follows: December 31, 2023 2022 Assets Operating lease right-of-use assets $ 7,491 $ 3,110 Liabilities Current liabilities: Operating lease liability - current portion 4,412 1,788 Noncurrent liabilities: Operating lease liability, net of current portion 3,412 1,634 Total lease liability $ 7,824 $ 3,422 The weighted-average remaining lease term for operating leases was 1.35 years and the weighted-average incremental borrowing rate was 5.03%. Supplemental cash flow information related to the Company’s leases was as follows: For the Year Ended December 31, 2023 2022 2021 Operating cash flows for operating leases $ 2,327 $ 2,084 $ 2,111 As of December 31, 2023, future minimum lease payments required under operating leases are as follows: For the Year Ended December 31, Operating Leases 2024 $ 4,887 2025 2,378 2026 868 2027 72 2028 24 Thereafter — Total minimum lease payments 8,229 Less: effects of discounting (405) Present value of future minimum lease payments $ 7,824

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision for income taxes consists of the following: For the Year Ended December 31, 2023 2022 2021 Current expense: United Kingdom $ 513 $ 87 $ 71 United States 541 (313) 4,924 Foreign 97 722 297 Total current expense 1,151 496 5,292 Deferred benefit: United Kingdom 175 (1,231) (5,198) United States (9,649) (23,982) (209) Foreign (833) (558) 1,902 Total deferred benefit (10,307) (25,771) (3,505) Total provision for income taxes $ (9,156) $ (25,275) $ 1,787 The Company’s subsidiaries incorporated in the United Kingdom were subject to the UK corporation tax rate at 23.5% for the year ended December 31, 2023, and 19% for the years ended December 31, 2022, and 2021 . The Company’s subsidiaries incorporated in other jurisdictions were subject to income tax charges calculated according to the tax laws enacted or substantially enacted in the countries where they operate and generate income. A reconciliation of the income tax expense calculated using the applicable federal statutory rate to the Company's actual income tax expense is as follows: For the Year Ended December 31, 2023 2022 2021 Tax expense (benefit) at statutory rate (23.5% for 2023; 19% for 2022-21) $ (11,042) $ (511) $ 130 Effect of different tax rates in different jurisdictions 2,368 150 871 Permanent items 66 (1,024) (1) Effect of research and development credits (900) (1,831) (270) Change in tax rates — — (3,572) Change in valuation allowances 150 (21,928) 5,210 Other 202 (131) (581) $ (9,156) $ (25,275) $ 1,787 Deferred income taxes are recognized for the future tax consequences of temporary differences between the financial statement and tax bases of assets and liabilities. Significant components of the Company’s net deferred tax assets are as follows: For the Year Ended December 31, 2023 2022 Deferred tax assets: Accrued expense $ 5,669 $ 4,967 Deferred revenue 4,070 3,240 Inventories 936 1,165 Intangible assets 1,263 642 Fixed assets 1,226 1,381 R&D Costs 6,480 — Losses and credit carryforwards 49,102 46,784 Lease liability 214 315 Other 1,059 62 Less: valuation allowance (1,019) (1,828) Total deferred tax asset $ 69,000 $ 56,728 Deferred tax liability: Intangible assets (11,999) (11,517) Lease assets (254) (334) Other (367) (250) Total deferred tax liability (12,620) (12,101) Net deferred tax assets $ 56,380 $ 44,627 As discussed in detail in Note 3. Business Combinations, the Company recognized a deferred tax liability of $1,317 in conjunction with the Merger. The Company recorded valuation allowances of $1,019 and $1,828 as of December 31, 2023 and 2022, respectively. As of each reporting date, management considers new evidence, both positive and negative, that could affect its view of the future realization of deferred tax assets. As of December 31, 2023, management determined that there is sufficient positive evidence to conclude that it is more likely than not that most deferred taxes were realizable. The valuation allowances that are provided on the deferred tax assets mainly relate to specific tax losses carried forward due to the uncertainty surrounding their realization. Based upon the more-likely-than-not standard of the accounting literature, those specific deferred tax assets and liabilities were not to be realized. If events occur in the future that improve the certainty of realization for these assets, an adjustment to the valuation allowances will be made and consequently income tax expenses will be reduced. The valuation allowance has no impact on its tax loss carryforwards position for tax purposes, and if the Company generates taxable income in future periods, the Company will be able to use its tax loss carryforwards to offset taxes due at that time. As of December 31, 2023, the Company had loss carryforwards in the UK of approximately $97,460 which do not expire, in the US of approximately $96,800, of which $9,397 expire in 2038 if not utilized and $87,403 which do not expire, in France of approximately $167 which do not expire, in Poland of approximately $401 which expire in 2029 if not utilized, in China of approximately $1,010 which expire in 2026 if not utilized, in India of approximately $4 which expire in 2027 if not utilized and in Thailand of approximately $3,959 which expire in 2029 if not utilized. In addition, there is approximately $1,967 of US state loss carryforwards which will expire on various dates through 2043 if not utilized. The Company has no uncertain tax positions as of December 31, 2023 and 2022, respectively. The Company’s policy is to recognize interest and penalties associated with uncertain tax positions as a component of income tax expense. As of December 31, 2023 and 2022, the Company has no accrued interest or penalties related to uncertain tax positions. As of December 31, 2023 and 2022, the Company has not recorded a deferred tax liability for temporary differences relating to its undistributed earnings of its subsidiaries since such earnings are considered indefinitely reinvested or may be remitted tax-free upon distribution. The unrecorded DTL on the Company's undistributed earnings amounted to approximately $41,500 and $61,800 as of December 31, 2023 and 2022, respectively.

Employee Benefits Plan

Employee Benefits Plan	12 Months Ended
	Dec. 31, 2023
Postemployment Benefits [Abstract]
Employee Benefits Plan	Employee Benefits PlanThe Company contributes to a number of defined contribution plans which provide benefits based upon the contributions made to the plans. The assets of the plans are held separately from those of the Company in independently administered funds. The contribution cost incurred by the Company to the plan amounted to $2,408, $2,107, and $1,456 for the years ended December 31, 2023, 2022, and 2021, respectively.

Significant Concentrations

Significant Concentrations	12 Months Ended
	Dec. 31, 2023
Risks and Uncertainties [Abstract]
Significant Concentrations	Significant Concentrations One customer represented $84,262, $139,303, and $95,991 (or 20%, 24%, and 21%) of revenue for the years ended December 31, 2023, 2022, and 2021, respectively. Another customer represented $45,576 (or 11%) of revenue for the year ended December 31, 2023. All the customer's that represented more than 10% of revenue were part of the eLMTree operating segment. No other customers represented more than 10% of revenue for the years ended December 31, 2023, 2022, and 2021. Two suppliers represented $178,385 (or 57%) of cost of sales for the year ended December 31, 2023. Three suppliers represented $302,533 (or 69%) of cost of sales for the year ended December 31, 2022 and two suppliers represented $233,634 (or 76%) of cost of sales for the years ended December 31, 2021. No other suppliers represented more than 10% of cost of sales for the years ended December 31, 2023, 2022, and 2021. One customer represented $13,476 (or 21%) of accounts receivable as of December 31, 2023. Two customers represented $17,027 (or 28%) of accounts receivable as of December 31, 2022. No other customers represented more than 10% of accounts receivable as of December 31, 2023 and 2022.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations The following table provides a reconciliation of the Company’s net income from discontinued operations presented in the consolidated statements of operations for the years ended December 31, 2023, 2022, and 2021. For the Year Ended December 31, (in thousands) 2023 2022 2021 Revenue $ — $ 560 $ 1,488 Cost of sales (119) 3,460 4,483 Gross profit (loss) 119 (2,900) (2,995) Operating expenses: General and administrative 900 1,400 946 Research and development 41 6,224 2,537 Sales and marketing 1 2,113 1,482 Total operating expenses 942 9,737 4,965 Operating loss from discontinued operations (823) (12,637) (7,960) Total other expense (income) from discontinued operations — — — Loss from discontinued operations, before income taxes (823) (12,637) (7,960) Income tax benefit (expense) — — — Net loss from discontinued operations $ (823) $ (12,637) $ (7,960)

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events The Company has evaluated all known events and transactions that occurred after December 31, 2023 through the filing of this Annual Report on Form 20-F, and determined that that no subsequent events have occurred that would require recognition or disclosure in these financial statements, except as disclosed elsewhere in these notes to the consolidated financial statements. and the following: In January 2024, the Company’s Board of Directors approved the Mynd.ai Equity Incentive Plan (the “Incentive Plan”).

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP") and follow the requirements of the Securities and Exchange Commission (the “SEC”) for annual reporting for a foreign private issuer. On December 13, 2023, NetDragon Websoft Holdings Limited (“NetDragon”) and Gravitas Education Holdings, Inc. (“GEHI”) completed a series of transactions ("the Merger") that resulted in (i) GEHI divesting its business in China, (ii) NetDragon transferring its education businesses outside of China to eLMTree Inc. (“eLMTree"), (iii) eLMTree becoming a wholly owned subsidiary of GEHI, and (iv) GEHI changing its name to “Mynd.ai, Inc.” The Merger was accounted for as a business combination in accordance with ASC 805, Business Combinations. While GEHI was the legal acquirer of eLMTree, the transaction has been accounted for as a reverse acquisition, and consequently, eLMTree was identified as the acquirer for accounting purposes. The financial statements of the Company prior to closing of the Merger reflect the consolidated and combined financial statements of eLMTree. See " Note 3 Business Combinations ." These consolidated and combined financial statements were derived from the separate records maintained by NetDragon, who continues to be a controlling shareholder of the Company (the "Controlling Shareholder"). The financial statements include estimated expense allocations for certain corporate functions historically provided by NetDragon. These allocations may not be reflective of the actual expenses that would have been incurred had the Company operated as a separate entity apart from NetDragon. As a result of the reverse acquisition, all shares and per share amounts for all periods presented in the accompanying financial statements and notes thereto have been adjusted retroactively. The Company calculated basic earnings (loss) per share for each comparative period prior to the acquisition date by dividing net income (loss) of the accounting acquirer attributable to common shareholders by the accounting acquirer’s historical weighted-average number of common shares outstanding. The Company calculated the weighted-average number of common shares outstanding (the denominator of the EPS calculation), including the equity interests issued by the legal acquirer to effect the reverse acquisition, as the number of common shares outstanding from the beginning of that period to the acquisition date computed on the basis of the weighted-average number of common shares of the accounting acquirer outstanding during the period multiplied by an exchange ratio derived from the shares exchanged at the Merger date. The Company represents the consolidated operations of eLMTree Inc. and subsidiaries and Global Eduhub Holdings Limited and subsidiaries ("GEH Singapore"). The eLMTree segment consists of a number of legal entities, including Promethean World Limited and its consolidated subsidiaries (“Promethean”) and Edmodo, LLC (“Edmodo”). The GEH Singapore segment represents Singapore-based kindergarten and student care services that have historically been reported as part of GEHI prior to the Merger. On September 22, 2022, eLMTree abandoned the operations of the North America geographic region of the Edmodo business. In applying FASB ASC 205-20 Presentation of Financial Statements – Discontinued Operations and ASC 360 Property, Plant, and Equipment , the Company determined the abandonment qualified for discontinued operations presentation and as such, the consolidated financial statement have been retroactively adjusted, where applicable, to give effect to the discontinued operations for all periods presented. See " Note 17 Discontinued Operations. "
Basis of Consolidation	Basis of Consolidation The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, and its partially owned subsidiaries and non-controlling interests. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates
Reclassifications	Reclassifications
Non-controlling Interests	Non-controlling Interests Non-controlling interests ("NCI") on the consolidated balance sheets include third-party investments in entities that the Company consolidates, but does not wholly own. NCI are classified as part of equity, and the amount of net income (loss), other comprehensive income (loss), and any other equity transactions are allocated to the NCI in accordance with their applicable ownership percentages. NCI recognized as a result of a business combination are measured initially at fair value, which represents the NCI's proportionate share of the acquired identifiable net assets.
Cash and Cash Equivalents	Cash and Cash Equivalents
Concentration of Credit Risk	Concentration of Credit Risk
Accounts Receivable and Allowance for Credit Losses	Accounts Receivable and Allowance for Credit Losses Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for credit losses is management’s best estimate of the credit losses in existing accounts receivable. The Company monitors the financial performance, historical and expected collection patterns, and creditworthiness of its customers so that management can properly assess and respond to changes in their credit profile. The Company also monitors domestic and international economic conditions for the potential future effect on its customers. Past due balances are reviewed individually for collectability. Account balances are charged against the allowance when management determines it is probable the receivable will not be recovered. All allowance for credit losses are charged to general and administrative expenses on the Company’s consolidated statement of operations.
Inventories	Inventories Inventories are valued at the lower of cost or net realizable value (NRV). The Company measures the cost of inventories based on the first-in, first-out method. Inventory costs include expenditures incurred in acquiring the inventories, production or conversion costs, as well as other costs incurred in bringing them to their existing location and condition. Inventory is comprised of raw materials and finished products intended for sale. The Company periodically makes judgments and estimates regarding the future utility and carrying value of inventory. The carrying value of inventory is periodically reviewed and impairments, if any, are recognized when the expected net realizable value is less than carrying value.
Property, Plant and Equipment, Net	Property, Plant and Equipment, Net Property, plant and equipment are stated at cost less accumulated depreciation. Maintenance and repairs are charged to expense when incurred. Additions and improvements that extend the economic useful life of the asset are capitalized and depreciated over the remaining useful lives of the assets. The cost and accumulated depreciation of assets sold or retired are removed from the respective accounts, and any resulting gain or loss is reflected in current earnings. Depreciation is recognized using the straight-line method in amounts considered to be sufficient to allocate the cost of the assets to operations over the estimated useful lives or lease terms, as follows: Asset Category Estimated Useful Life Buildings 25 years Plant and Machinery 3-10 years Computer and office equipment 3-5 years Furniture and Fixtures 5 years Capitalized software 3-5 years Construction-in-progress N/A Leasehold improvements ** ** Leasehold improvements are depreciated using the straight-line method over the shorter of the estimated useful life of the asset or the term of the underlying lease.
Internal-Use Software	Internal-Use Software The Company capitalizes qualifying employee costs and third-party vendor fees for the development of software that will only be used internally. Capitalization begins once the project reaches the application development stage. Costs incurred during the preliminary project stage, as well as training costs and data conversion costs, are expensed as incurred. Amortization is generally recorded on a straight-line basis over the estimated useful lives ranging from three
Intangible Assets	Intangible Assets two
Goodwill	Goodwill Goodwill, which represents the excess of the purchase price over the fair value of net assets acquired, is carried at cost, less any impairment. Goodwill is not amortized; rather, it is subject to a periodic assessment for impairment by applying a fair value-based test. Goodwill and indefinite‑lived intangibles are evaluated for impairment on an annual basis at a level of reporting referred to as the reporting unit, and more frequently if adverse events or changes in circumstances indicate that the asset may be impaired. The Company has the option to assess the qualitative factors in determining whether it is more likely than not the fair value of the reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. If the Company determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, then a quantitative goodwill
Impairment of long‑lived assets, other than goodwill and other indefinite‑lived intangibles	Impairment of Long‑lived Assets, other than Goodwill and other Indefinite‑lived Intangible Assets Long‑lived assets, other than goodwill and other indefinite‑lived intangibles, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through the estimated undiscounted future cash flows derived from such assets.
Fair Value Measurements	Fair Value Measurements The Company applies ASC 820, Fair Value Measurement ("ASC 820"), which establishes a framework for measuring fair value and clarifies the definition of fair value within that framework. ASC 820 defines fair value as an exit price, which is the price that would be received for an asset or paid to transfer a liability in the Company’s principal or most advantageous market in an orderly transaction between market participants on the measurement date. The fair value hierarchy established in ASC 820 generally requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs reflect the assumptions that market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the reporting entity. Unobservable inputs reflect the entity’s own assumptions based on market data and the entity’s judgments about the assumptions that market participants would use in pricing the asset or liability and are to be developed based on the best information available in the circumstances. The valuation hierarchy is composed of three levels as described below: Level 1 - Assets and liabilities with unadjusted, quoted prices listed on active market exchanges. Inputs to the fair value measurement are observable inputs, such as quoted prices in active markets for identical assets or liabilities. Level 2 - Inputs to the fair value measurement are determined using prices for recently traded assets and liabilities with similar underlying terms, as well as direct or indirect observable inputs, such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 - Inputs to the fair value measurement are unobservable inputs, such as estimates, assumptions, and valuation techniques when little or no market data exists for the assets or liabilities. In estimating fair value, the Company uses market-observable data to the extent it is available. In certain cases where Level 1 inputs are not available the Company may engage third-party qualified valuation specialists to perform the valuation. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, due from related parties, contract liabilities, accrued warranties, current related party loans payable and current liabilities of discontinued operations approximate their fair values because of their short-term nature. The fair value of the Company’s loans payable (See Note 14 - Debt), which are categorized as Level 3 within the fair value hierarchy as of December 31, 2023 and 2022, is not materially different to the carrying value of such facility. The derivative liability associated with the Company’s convertible note is remeasured at fair value at each reporting date and is classified as Level 3 in the fair value hierarchy (See Note 14 - Debt). During the years ended December 31, 2023 and 2022, the Company utilized Level 3 inputs to determine the fair value of net assets acquired in business combinations (see Note 3). Certain non-financial assets, such as goodwill, intangible assets, right-of-use assets, and property and equipment, are measured at fair value on a non-recurring basis and are adjusted to fair value only if an impairment charge is recognized. Such fair value measures are considered to be within the Level 3 valuation hierarchy due to the subjective nature of the unobservable inputs used. The Company has not recorded any impairment charges to non-financial assets during any of the periods presented.
Business Combinations	Business Combinations The Company accounts for its business combinations using the acquisition method of accounting. The purchase consideration is allocated to the assets acquired and liabilities assumed based on their estimated fair values. The excess of the fair value of purchase consideration over the fair value of these assets acquired and liabilities assumed is recorded as goodwill. Management is required to make significant estimates and assumptions in determining fair values, especially with respect to acquired intangible assets, which include but are not limited to the selection of valuation methodologies, expected future revenue and net cash flows, expected customer attrition rates, future changes in technology, and discount rates. These estimates are inherently uncertain and, therefore, actual results may differ from the estimates made. As a result, during the measurement period of up to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill as information on the facts and circumstances that existed as of the acquisition date becomes available. Upon the conclusion of the measurement period, any subsequent adjustments are recorded in the consolidated statements of operations. Acquisition-related expenses are recognized separately from business combinations and are expensed as incurred. The acquisition method also requires that acquisition-related transaction and post-acquisition restructuring costs be charged to expense as committed and requires the Company to recognize and measure certain assets and liabilities including those arising from contingencies and contingent consideration in a business combination. These costs include
Convertible debt	Convertible debt The Company reviews the terms of convertible debt issued to determine whether there are embedded derivative instruments, including embedded conversion options, which are required to be bifurcated and accounted for separately as derivative financial instruments. In circumstances where the host instrument contains more than one embedded derivative instrument, including the conversion option, that is required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as other (expense) income in the consolidated statements of operations. When the convertible debt instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds received are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the host instruments themselves, usually resulting in those instruments being recorded at a discount from their face value. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense.
Revenue Recognition	Revenue Recognition The Company recognizes revenue pursuant to ASC 606, Revenue from Contracts with Customers (“ASC 606”), which prescribes that an entity should recognize revenue that depicts the transfer of products or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those products or services. The guidance also requires disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. Under ASC 606, the Company recognizes revenue following a five-step model which prescribes the Company: (i) identify contract(s) with a customer; (ii) identify the performance obligation(s) in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligation(s) in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company does not have any significant financing components in their customer contracts. Performance obligations are satisfied both at a point in time and over time. All revenues are recognized based on the satisfaction of the performance obligation to date. The eLMTree segment generates revenue primarily from the sale of the following goods and services, which includes freight charges, and excludes value-added tax and other sales taxes. Hardware and Accessories The Company generates most of its revenue from the sales of hardware and accessory products to a global network of distributors and resellers, who are considered the customers for these products. Revenue is recognized at a point in time when the customer obtains control of the distinct good. The specific timing of the change in control varies by customer (based on contractual agreements between the Company and the customer) and can occur either when the goods are shipped by the Company via a third-party carrier, or when the goods are made available for pick-up by the customer. Customers do not have a contractual right of return of goods, aside from standard provisions regarding defective products. The Company provides a Promethean Global Software License for its preloaded proprietary embedded software with the sale of its hardware products. The Company considers this hardware and software to be highly interdependent and highly interrelated. As a result, the Company considers the hardware and proprietary software to represent a combined performance obligation and recognizes revenue when control of the combined performance obligation has passed to the customer. Future Unspecified Software Upgrade Rights As part of the sale of certain of its hardware products, the Company provides the right for the customer to receive, on a when-and-if-available basis, future unspecified software upgrades relating to the software bundled with each such hardware device. The customer for future unspecified software upgrade rights is the end user. Because the Company lacks observable prices for the undelivered performance obligations, the allocation of revenue is based on the Company's estimated stand-alone selling prices using the cost-plus margin approach. Allocated revenue for the future unspecified software upgrade rights are recorded in the consolidated balance sheet as contract liabilities and are recognized in the consolidated statement of operations on a straight-line basis over the period that the software upgrades are provided. Freight Revenue The Company may arrange for shipment of its core products by third-party logistics providers to certain customers, based on delivery location and timing requirements determined by these customers. The Company considers freight to be a separate performance obligation, as the shipping is capable of being distinct within the context of contract and provides a separate benefit to the customer above and beyond the Company’s other products. This performance obligation is considered to be satisfied at a point in time, which typically occurs when the third-party logistics providers take possession of the products, as control of the goods has passed to the customer at this point in time. The Company considers itself to be the principal in freight revenue transactions. Warranty Revenue The Company provides a standard warranty on all of its hardware products. Depending on the jurisdiction in which the product is sold, this standard warranty is either for three years or five years. This warranty is not sold separately and does not provide any additional services beyond assuring the product complies with the agreed upon specifications. As such, the Company considers the standard warranty as an assurance type warranty which does not constitute a separate performance obligation. In those jurisdictions where a three five seven five seven Payments received in advance of providing these enhanced warranty services are recorded in the consolidated balance sheet as contract liabilities and are recognized in the consolidated statement of operations on a straight-line basis over the period that the enhanced warranty services are provided. Software-as-a-Service (SaaS) The Company offers a number of services, generally in the form of a subscription for a set time period, through the use of internally developed software and certain third-party arrangements. The Company considers SaaS offerings to be a separate performance obligation, as the service provided is capable of being distinct within the context of contract and provides a separate benefit to the customer above and beyond the Company’s other products. The customer for SaaS offerings is the end user. Payments received in advance of providing the SaaS offering are recorded in the consolidated balance sheet as contract liabilities, and are recognized in the consolidated statement of operations on a straight-line basis over the period that SaaS offering are provided. Training Revenue The Company offers a training service for use of its hardware, which is considered to represent a separate performance obligation that is satisfied over time, as the services are capable of being distinct within the context of contract and provide a separate benefit to the customer above and beyond the Company’s other products. The customer for training services is the end user. The revenue associated with this performance obligation is recognized on a straight-line basis over the training period, which the Company believes represents a faithful depiction of the transfer of these training services. Payments received in advance of providing these training services are recorded in the consolidated balance sheet as contract liabilities and are recognized in the consolidated statements of operations on a straight-line basis over the training period. The GEH Singapore segment generates its revenues from the following revenue sources: Tuition fees generated from kindergarten services and student care services The Company provides private kindergarten services and student care center services to students. Tuition fees are collected in advance and are initially recorded as deferred revenue. Kindergarten services consist of a series of classes which are highly interdependent and interrelated in the context of the contract and each class is not distinct and not sold standalone. Therefore, the kindergarten services are accounted for as a single performance obligation. Student care services provide a series of classes which are highly interdependent and interrelated in the context of the contract and each class is not distinct and not sold standalone. Therefore, student care services are also accounted for as a single performance obligation. Revenues for the kindergarten services and student care center services are recognized on a straight-line basis over the service period. Franchising fees The Company generates revenues by franchising kindergartens, and collects from franchisees both an initial franchising fee and an annual franchise fee. As the initial franchising service and annual franchising service are distinct from each other, the Company identifies two performance obligations accordingly. The transaction price is allocated to each performance obligation based on a relative stand-alone selling price. Initial franchising fees represent provision of initial set-up services which are typically received upfront and recorded in the consolidated balance sheet as contract liabilities. The set-up period usually begins with the site renovation or training services, whichever is earlier, to the time point when kindergartens commence operations, which is approximately 6 to 12 months. Initial franchising fees are recognized over time throughout the set-up period. Annual franchise fees represent supporting services provided by the Company to the franchised kindergartens. The related annual franchise fees are received upfront and recorded in the consolidated balance sheet as contract liabilities. Annual franchise fees are recognized over time throughout the contract terms. Practical Expedients The Company applies the following practical expedients allowable under ASC 606: 1. Sales Taxes and Similar Taxes Collected from Customers: The Company excludes from the transaction price value-added tax and other sales taxes. 2. Contract Costs: The Company recognizes the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the Company otherwise would have recognized is one year or less. Significant Judgments Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. To be distinct, the customer must be able to benefit from the service on its own or with readily available resources, and the promise to transfer the good or service must be separately identifiable from other goods and services in the contract.
Provision for Warranty Costs	Provision for Warranty Costs The Company provides customers of its products with warranties covering defects in the components of the product. The Company records a liability based on its best estimate of the amounts necessary to settle future and existing claims on products sold as of the balance sheet date. Factors used in estimating the warranty liability include a history of units sold and units under warranty that have failed, average cost incurred to repair/replace units under warranty, and a profile of the distribution of warranty expenditures over the warranty period. Actual claims incurred could differ from estimates, requiring adjustments to the liabilities.
Cost of Sales	Cost of Sales Cost of sales consists primarily of inventory costs, cost of delivering training services, depreciation of property, plant and equipment, freight, warehousing, and warranty costs associated with the Company’s hardware products, as well as third-party hosting and processing fees associated with the Company’s online sales platforms. In addition, logistic and operations employee costs, as well as an allocation of related depreciation and office space cost, are also included in cost of sales. Further, costs of sales also consists of employee costs and facility costs associated with the Company's early childcare education services in the Singapore market. Finally, amortization of intangible assets directly associated with the Company’s products and services is included in cost of sales.
General and Administrative Expenses	General and Administrative Expenses General and administrative expenses consist primarily of salaries, and employee benefits for its employees not related to logistics and operations, early childcare education services, research and development, and selling and marketing activities, as well as costs incurred for office space (excluding amounts allocated to cost of sales), professional service fees, insurance costs, legal expenses, and other general overhead.
Research and Development Expenses	Research and Development Expenses Research and development expenses consist primarily of salaries, employee benefits, and other compensation for employees engaged in research and development.
Sales and Marketing Expenses	Sales and Marketing Expenses Selling and marketing expenses consist primarily of salaries, employee benefits, and other headcount-related expenses associated with sales and marketing personnel, and the costs of media advertising, promotions, trade shows, and seminars.
Advertising Expense	Advertising Expense
Other Income (Expense)	Other Income (Expense) Other income (expense) consists primarily of interest expense, foreign currency transaction adjustments, and gain from the forgiveness of debt.
Restructuring and Other Expense	Restructuring and Other Expense Costs to exit or restructure certain activities of an acquired company or its internal operations are accounted for as termination and exit costs pursuant to ASC 420, Exit or Disposal Cost Obligations
Right-of-use assets and lease liabilities	Right-of-use Assets and Lease Liabilities The Company has entered into lease agreements for certain facilities, vehicles and equipment, which provide the right to use the underlying asset and require lease payments over the term of the lease. At inception, the Company determines if an arrangement is a lease and then classifies leases as operating or finance at commencement. The Company does not have any financing leases. Operating leases are presented as right-of-use (“ROU”) assets, and the corresponding lease liabilities are included in operating lease liabilities, current and operating lease liabilities, non-current on the Company’s consolidated balance sheets. ROU assets represent the Company's right to use an underlying asset, and lease liabilities represent the Company's obligation for lease payments in exchange for the ability to use the asset for the duration of the lease term.
Income Taxes	Income Taxes The Company accounts for income taxes under the asset and liability method. Deferred income taxes are recognized for temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, net of operating loss carry forwards and credits, by applying enacted tax rates expected to apply in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when the Company determines it is more likely than not that some portion or all deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws and regulations applicable to the Company as enacted by the relevant tax authorities. The impact of an uncertain income tax position on the income tax return is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authorities. An uncertain income tax position will not be recognized if it has less than 50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes. The Company does not provide for income taxes on its undistributed earnings of its foreign subsidiaries since such earnings are considered to be indefinitely reinvested or may be remitted tax-free. It is not practicable to estimate the amount of deferred tax liability related to these investments. Carryforward attributes that were generated in tax years prior to those that remain open for examination may still be adjusted by relevant tax authorities upon examination if they either have been, or will be, used in a future period.
Functional Currency	Functional Currency
Segment Reporting	Segment Reporting The Company determines its reportable segments in accordance with ASC 280, Segment Reporting . The Company determines its reportable segments by first identifying its operating segments. An operating segment is a component of the Company that 1) engages in business activities from which it may recognize revenue and incur expenses, 2) its operating results are regularly reviewed by the chief operating decision maker (“CODM”) in making decisions about resources to be allocated to the segment and assessing its performance, and 3) its discrete financial information is available. The Company's CODM has been identified as its Chief Executive Officer. The Company has determined that it has two operating segments and that these two operating segments each represent a reportable segment: The eLMTree segment produces interactive displays and teaching software primarily used in the education market in the U.S., the U.K., and Europe as well as parts of Asia and Africa. The financial information reviewed by the CODM combines the results of the US and rest of world operations. The GEH Singapore segment operates exclusively in Singapore and provides private kindergarten services and student care center services through its direct operations, and also generates revenue from franchising to third-parties. The results of GEH Singapore are presented separately in the financial information reviewed by the CODM.
Discontinued Operations	Discontinued Operations When the Company has abandoned, or classified as held for sale, a business component that represents a strategic shift with significant effect on the Company’s operations and financial results, it classifies that business component as a discontinued operation and retrospectively presents discontinued operations for the comparable periods. The post-tax income, or loss, of discontinued operations are shown as a single line on the face of the consolidated statements of operations. The disposal of the discontinued operation would also result in a gain or loss upon final disposal.
Recent Accounting Pronouncements Issued but not yet Adopted	Recent Accounting Pronouncements Issued but not yet Adopted In November 2023, the FASB issued Accounting Standards Update ("ASU") 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures . This ASU updates reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses and information used to assess segment performance. The amendments in this ASU are effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is still evaluating the effect of the adoption of this guidance. In December 2023, the FASB issued Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures , which enhances the transparency and decision usefulness of income tax disclosures. The amendments address more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The ASU also includes certain other amendments to improve the effectiveness of income tax disclosures. The amendments in this ASU are effective for public business entities for annual periods beginning after December 15, 2024 on a prospective basis. Early adoption is permitted. The Company is still evaluating the effect of the adoption of this guidance. On March 6, 2024, the SEC approved a rule that will require registrants to provide certain climate-related information in their registration statements and annual reports. The rule requires information about a registrant's climate-related risks that are reasonably likely to have a material impact on its business, results of operations, or financial condition. The required information about climate-related risks also includes disclosure of a registrant's greenhouse gas emissions. In addition, the rules will require registrants to present certain climate-related financial metrics in their audited financial statements. The Company is evaluating the potential impact of this rule on the consolidated financial statements and related disclosures.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Accounts Receivable, Allowance for Credit Loss	The allowance for credit losses as of December 31, 2023, and 2022 was as follows: December 31, 2023 2022 2021 Balance at beginning of period $ 2,970 $ 2,970 $ 176 Adjustments and provision for estimated credit losses (371) — 2,794 Balance at end of period $ 2,599 $ 2,970 $ 2,970
Schedule of Property, Plant and Equipment	Depreciation is recognized using the straight-line method in amounts considered to be sufficient to allocate the cost of the assets to operations over the estimated useful lives or lease terms, as follows: Asset Category Estimated Useful Life Buildings 25 years Plant and Machinery 3-10 years Computer and office equipment 3-5 years Furniture and Fixtures 5 years Capitalized software 3-5 years Construction-in-progress N/A Leasehold improvements ** ** Leasehold improvements are depreciated using the straight-line method over the shorter of the estimated useful life of the asset or the term of the underlying lease. Property, plant and equipment, net consist of the following: December 31, 2023 2022 Buildings $ 5,462 $ 1,675 Plant and machinery $ 2,246 $ 2,124 Leasehold improvements $ 132 $ 133 Computer and office equipment $ 16,602 $ 14,618 Furniture and fixtures $ 1,805 $ 1,750 Internal use software $ 1,719 $ — Construction in progress $ 3,866 $ 1,079 $ 31,832 $ 21,379 Less: Accumulated depreciation $ (19,954) $ (18,381) Property, plant and equipment, net $ 11,878 $ 2,998
Restructuring and Related Costs	December 31, 2023 2022 2021 Severance costs $ 4,527 $ 238 $ 469 Write-off of prepaid subscriptions 1 5,668 — — $ 10,195 $ 238 $ 469 1

Business Combinations and Asset

Business Combinations and Asset Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The preliminary fair values of the identifiable assets acquired and liabilities assumed as of acquisition date were: December 13, 2023 1 Cash and cash equivalents $ 16,138 Accounts receivable, net 1,464 Prepaid expenses and other current assets 902 Current tax assets 282 Amounts due from related parties 46 Inventories 141 Operating lease right-of-use assets 5,398 Property and equipment, net 4,773 Other non-current assets 2,226 Intangible assets 7,750 Total Assets 39,121 Accrued expenses and other current liabilities (5,496) Operating lease liabilities - current (2,903) Operating lease liabilities - non-current (2,603) Contract liabilities - current (1,730) Income tax payable (382) Other non-current liabilities (3,977) Deferred tax liability (1,317) Total Liabilities (18,408) Total identifiable net assets at fair value 20,713 Goodwill 3,991 Non-controlling interest (1,855) Purchase consideration transferred $ 22,849 (1) Rounding may impact summation of amounts.
Schedule of Acquired Finite-Lived Intangible Assets by Major Class	Intangible assets acquired comprise of the following: Purchase price allocation (in thousands) Useful lives (in years) Student base (Childcare) $ 4,000 4 Franchise relationships 1,700 10 Brands 1,600 10 Content 450 5 Total intangible assets acquired $ 7,750
Business Acquisition, Pro Forma Information	Had the acquisition been completed on January 1, 2022, the Company’s pro forma results of operations for the years ended December 31, 2023 and 2022 would have been as follows: December 31, 2023 2022 Revenue (in thousands) $ 448,469 $ 615,436 Net gain (loss) attributable to shareholders (in thousands) $ (28,754) $ (8,116)

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue from External Customers by Products and Services	The following table presents the Company’s revenue disaggregated based on the revenue source and the timing of revenue recognition: Year Ended December 31, 2023 2022 2021 Revenue from hardware and accessories $ 394,666 $ 573,409 $ 440,984 Revenue from services 10,799 7,305 5,602 Revenue from SaaS 5,379 3,816 1,607 Revenue from software upgrade rights 2,720 154 — Total revenue $ 413,564 $ 584,684 $ 448,193
Revenue from External Customers by Geographic Areas	The following table presents the Company’s revenue disaggregated based on geographic locatio n of customers: Year Ended December 31, 2023 2022 2021 United States $ 292,583 $ 417,476 $ 296,601 Rest of World 120,981 167,208 151,592 Total revenue $ 413,564 $ 584,684 $ 448,193 Included in the rest of world, is the country where the revenue during the periods presented exceeded 10% or more of the total revenue in the Company's consolidated statements of operations: Year Ended December 31, 2023 2022 2021 Germany $ 46,152 $ — $ —
Contract with Customer, Contract Asset, Contract Liability, and Receivable	Contract liabilities December 31, 2023 2022 Deferred revenue: enhanced warranties $ 21,057 $ 19,264 Deferred revenue: other services 14,814 8,576 Total contract liabilities $ 35,871 $ 27,840
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction	These performance obligations are expected to be satisfied as follows: Enhanced warranties Other services 2024 $ 3,321 $ 10,789 2025 5,012 2,673 2026 5,853 798 2027 4,127 394 2028 1,956 160 Thereafter 788 — Total contract liabilities $ 21,057 $ 14,814

Segment and Entity-wide Discl_2

Segment and Entity-wide Disclosures (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The tables below represent the segment information reviewed by the Company's CODM for the year ended December 31, 2023 (in thousands): eLMTree GEH Singapore Revenue $ 411,756 $ 1,808 Cost of sales $ 309,186 $ 1,237 Depreciation and amortization expense $ 5,090 $ 34 Operating (loss) income $ (43,957) $ 204 Interest expense $ 4,659 $ 2 Other income (expense) $ 2,253 $ (3) Pre-tax (loss) income from continuing operations $ (47,185) $ 198 Income tax benefit $ 9,137 $ 19 Net income (loss) (38,048) $ 217 Long lived assets: Property plant and equipment $ 7,037 $ 4,841 Right of use assets $ 2,412 $ 5,079 Intangible assets $ 43,700 $ 7,750
Long-Lived Assets by Geographic Areas	The following table reflects the Company's geographic distribution of property, plant, and equipment, net and ROU assets, net (in thousands): Singapore $ 9,920 United Kingdom 6,496 United states 1,495 Rest of World 1,458 $ 19,369

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of Inventory, Current	Inventories consist of the following: December 31, 2023 2022 Raw materials $ 814 $ 768 Finished goods 52,284 110,459 $ 53,098 $ 111,227

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure	Prepaid expenses and other current assets consisted of the following: December 31, 2023 2022 Current tax assets $ 4,545 $ 3,846 Prepaid Expenses 6,026 2,202 Others 4,095 2,929 Total $ 14,666 $ 8,977

Property, Plant, and Equipmen_2

Property, Plant, and Equipment, net (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Depreciation is recognized using the straight-line method in amounts considered to be sufficient to allocate the cost of the assets to operations over the estimated useful lives or lease terms, as follows: Asset Category Estimated Useful Life Buildings 25 years Plant and Machinery 3-10 years Computer and office equipment 3-5 years Furniture and Fixtures 5 years Capitalized software 3-5 years Construction-in-progress N/A Leasehold improvements ** ** Leasehold improvements are depreciated using the straight-line method over the shorter of the estimated useful life of the asset or the term of the underlying lease. Property, plant and equipment, net consist of the following: December 31, 2023 2022 Buildings $ 5,462 $ 1,675 Plant and machinery $ 2,246 $ 2,124 Leasehold improvements $ 132 $ 133 Computer and office equipment $ 16,602 $ 14,618 Furniture and fixtures $ 1,805 $ 1,750 Internal use software $ 1,719 $ — Construction in progress $ 3,866 $ 1,079 $ 31,832 $ 21,379 Less: Accumulated depreciation $ (19,954) $ (18,381) Property, plant and equipment, net $ 11,878 $ 2,998

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	The following table presents the changes in the gross carrying amount of goodwill and other indefinite lived intangible assets for the periods presented (in thousands): Goodwill Tradenames Balance, December 31, 2020 $ 34,255 $ 35,997 Foreign currency adjustments — — Balance, December 31, 2021 34,255 35,997 Foreign currency adjustments 501 — Additions 7,292 — Balance, December 31, 2022 42,048 35,997 Foreign currency adjustments 885 0 Additions 3,991 0 Balance, December 31, 2023 $ 46,924 $ 35,997
Schedule of Finite-Lived Intangible Assets	The components of intangible assets, all of which are finite-lived, consisted of the following: December 31, 2023 Gross Carrying Amount Accumulated Amortization Net Book Value Weighted Average Remaining Useful Life (Years) Customer relationships $ 10,514 $ (10,514) $ — 0.0 Patent and developed technology $ 37,323 $ (30,023) $ 7,300 1.9 Student base (Childcare) $ 4,000 $ — $ 4,000 4.0 Franchise relationships $ 1,700 $ — $ 1,700 10.0 Brands $ 1,600 $ — $ 1,600 10.0 Tradenames $ 576 $ (207) $ 369 2.0 Content $ 450 $ — $ 450 5.0 Non-compete agreements $ 54 $ (20) $ 34 2.0 $ 56,217 $ (40,764) $ 15,453 December 31, 2022 Gross Carrying Amount Accumulated Amortization Net Book Value Weighted Average Remaining Useful Life (Years) Customer relationships $ 10,514 $ (10,514) $ — 0.0 Patent and developed technology $ 37,403 $ (26,022) $ 11,381 2.8 Tradenames $ 560 $ — $ 560 10.0 Non-compete agreements $ 59 $ — $ 59 2.0 $ 48,536 $ (36,536) $ 12,000
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The following table outlines the estimated future amortization expense related to intangible assets held as of December 31, 2023: Year Ending December 31, 2024 $ 5,594 2025 $ 4,989 2026 $ 1,439 2027 $ 1,439 2028 $ 439 Thereafter $ 1,553 Total $ 15,453

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accrued expenses and other current liabilities consisted of the following: December 31, 2023 2022 Accrued payroll 18,525 21,232 Deferred R&D credits 5,053 975 Rebates and customer advances 1,242 1,050 Interest payable 4,006 2,096 Accrued duty, freight and related expenses 4,005 5,314 Royalties 2,471 2,149 Value added tax payables 1,751 949 Other accrued expenses and liabilities 8,336 13,320 $ 45,389 $ 47,085

Net (Loss) Income Per Share (Ta

Net (Loss) Income Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted loss per share of the Company's common stock, net of non-controlling interest: For the Year Ended December 31, 2023 2022 2021 Numerator: Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations $ (37,041) $ 35,222 $ 6,858 Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations $ (823) $ (12,637) $ (7,960) Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. $ (37,864) $ 22,585 $ (1,102) Denominator: Weighted average shares outstanding used in calculating net (loss) income per share 427,986,755 426,422,220 426,422,220 Basic and diluted loss per share: Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations $ (0.09) $ 0.08 $ 0.02 Net (loss) per share attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations $ 0.00 $ (0.03) $ (0.02) Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. $ (0.09) $ 0.05 $ 0.00

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Debt	Debt outstanding consists of the following: December 31, 2023 2022 Revolver $ 32,000 $ 47,838 Paycheck Protection Program Loan 194 192 Less revolver issuance costs (252) — Loans payable, current 31,942 48,030 Convertible Note (a) 50,585 — Embedded derivative (b) 14,308 — Less issuance costs on convertible debt (116) — Paycheck Protection Program Loan 82 276 Loans payable, non-current (Note 13 & 14) 64,859 276 Loans payable, related parties, non-current 4,670 4,445 $ 101,471 $ 52,751 (a) The Convertible Note balance at December 31, 2023 is comprised of the Convertible Note's initial measurement at $50,260, which represents the gross proceeds received less fair value of the embedded derivative, $169 of accrued PIK interest for which the Notes will be issued in 2024 and accretion of discount on issuance of $156. (b) Represents the embedded derivative included within the Convertible Note that is bifurcated and stated at fair value as at December 31, 2023.
Schedule of Maturities of Long-Term Debt	The following table summarizes the debt maturities for the Convertible Note, the Revolver and the Paycheck Protection Program Loan (in thousands): 2024 $ 194 2025 82 2026 — 2027 — 2028 (1) (2) 97,169 Thereafter — $ 97,445 (1) The Company classifies the Revolver as a current liability on its consolidated balance sheets due to its intent and practice of using the Revolver for short-term financing needs. However, in the table above, the Revolver has been reflected at its maturity date in 2028. (2) Debt maturing in 2028 also includes the Convertible Note with a maturity value of $65,000 and accrued PIK interest at December 31, 2023 of $169.
Fair Value Measurement Inputs and Valuation Techniques	The fair value of the Embedded Derivative was calculated using a with and without method on the date of issuance (December 13, 2023) and at the end of each reporting period (December 31, 2023) using a Monte Carlo simulation model with the following assumptions - December 13, 2023 December 31, 2023 Relationship of significant unobservable input to fair value Expected volatility 54.0 % 56.0 % Increase in expected volatility will increase the value of the derivative Risk-free rate 4.0 % 3.8 % Increase in risk-free rate will increase the value of the derivative Credit risk adjusted rate 20.0 % 20.0 % Increase in credit risk adjusted rate will increase the value of the derivative

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Product Warranty Liability	Changes in accrued warranty liabilities during the indicated periods are as follows: For the Year Ended December 31, 2023 2022 2021 Beginning balance $ 13,550 $ 11,202 $ 8,560 Provision 9,750 8,923 7,014 Utilized (6,065) (5,939) (4,305) Foreign currency adjustment 636 (636) (67) Ending balance $ 17,871 $ 13,550 $ 11,202

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of Lease Cost	The table below presents certain information related to the Company’s lease costs: For the Year Ended December 31, 2023 2022 2021 Operating lease expense $ 1,958 $ 1,818 $ 1,867 Short-term lease expense 340 110 198 Total lease cost $ 2,298 $ 1,928 $ 2,065
Schedule of Balance Sheet Classification of Lease Assets and Liabilities	Right-of-use assets and lease liabilities for operating leases were recorded in the consolidated balance sheets as follows: December 31, 2023 2022 Assets Operating lease right-of-use assets $ 7,491 $ 3,110 Liabilities Current liabilities: Operating lease liability - current portion 4,412 1,788 Noncurrent liabilities: Operating lease liability, net of current portion 3,412 1,634 Total lease liability $ 7,824 $ 3,422
Schedule of Supplemental Cash Flow Information Related to Operating Leases	Supplemental cash flow information related to the Company’s leases was as follows: For the Year Ended December 31, 2023 2022 2021 Operating cash flows for operating leases $ 2,327 $ 2,084 $ 2,111
Schedule of Lessee, Operating Lease, Liability, to be Paid, Maturity	As of December 31, 2023, future minimum lease payments required under operating leases are as follows: For the Year Ended December 31, Operating Leases 2024 $ 4,887 2025 2,378 2026 868 2027 72 2028 24 Thereafter — Total minimum lease payments 8,229 Less: effects of discounting (405) Present value of future minimum lease payments $ 7,824

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provision for income taxes consists of the following: For the Year Ended December 31, 2023 2022 2021 Current expense: United Kingdom $ 513 $ 87 $ 71 United States 541 (313) 4,924 Foreign 97 722 297 Total current expense 1,151 496 5,292 Deferred benefit: United Kingdom 175 (1,231) (5,198) United States (9,649) (23,982) (209) Foreign (833) (558) 1,902 Total deferred benefit (10,307) (25,771) (3,505) Total provision for income taxes $ (9,156) $ (25,275) $ 1,787
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the income tax expense calculated using the applicable federal statutory rate to the Company's actual income tax expense is as follows: For the Year Ended December 31, 2023 2022 2021 Tax expense (benefit) at statutory rate (23.5% for 2023; 19% for 2022-21) $ (11,042) $ (511) $ 130 Effect of different tax rates in different jurisdictions 2,368 150 871 Permanent items 66 (1,024) (1) Effect of research and development credits (900) (1,831) (270) Change in tax rates — — (3,572) Change in valuation allowances 150 (21,928) 5,210 Other 202 (131) (581) $ (9,156) $ (25,275) $ 1,787
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company’s net deferred tax assets are as follows: For the Year Ended December 31, 2023 2022 Deferred tax assets: Accrued expense $ 5,669 $ 4,967 Deferred revenue 4,070 3,240 Inventories 936 1,165 Intangible assets 1,263 642 Fixed assets 1,226 1,381 R&D Costs 6,480 — Losses and credit carryforwards 49,102 46,784 Lease liability 214 315 Other 1,059 62 Less: valuation allowance (1,019) (1,828) Total deferred tax asset $ 69,000 $ 56,728 Deferred tax liability: Intangible assets (11,999) (11,517) Lease assets (254) (334) Other (367) (250) Total deferred tax liability (12,620) (12,101) Net deferred tax assets $ 56,380 $ 44,627

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	The following table provides a reconciliation of the Company’s net income from discontinued operations presented in the consolidated statements of operations for the years ended December 31, 2023, 2022, and 2021. For the Year Ended December 31, (in thousands) 2023 2022 2021 Revenue $ — $ 560 $ 1,488 Cost of sales (119) 3,460 4,483 Gross profit (loss) 119 (2,900) (2,995) Operating expenses: General and administrative 900 1,400 946 Research and development 41 6,224 2,537 Sales and marketing 1 2,113 1,482 Total operating expenses 942 9,737 4,965 Operating loss from discontinued operations (823) (12,637) (7,960) Total other expense (income) from discontinued operations — — — Loss from discontinued operations, before income taxes (823) (12,637) (7,960) Income tax benefit (expense) — — — Net loss from discontinued operations $ (823) $ (12,637) $ (7,960)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) segment	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 13, 2023 USD ($)	Jun. 30, 2018 USD ($)
Business Acquisition [Line Items]
Cash and cash equivalents	$ 91,784,000	$ 29,312,000
Net working capital	47,610,000
Net cash (used in) provided by operating activities - continuing operations	(973,000)	6,807,000	$ (13,482,000)
Net cash (used in) provided by operating activities	(2,225,000)	(5,272,000)	(21,904,000)
Cash equivalents, at carrying value	0	0
Impairment, long-lived assets	0	0
Impairment of right-of-use assets	0	0	1,553,000
Acquisition-related costs	19,288,000	502,000	0
Advertising expense	7,220,000	11,343,000	8,508,000
Foreign currency translation	$ (1,033,000)	$ (3,367,000)	$ (755,000)
Number of operating segments | segment	2	1
Minimum
Business Acquisition [Line Items]
Weighted Average Remaining Useful Life (Years)	2 years
Minimum | Internal use software
Business Acquisition [Line Items]
Estimated Useful Life	3 years
Maximum
Business Acquisition [Line Items]
Weighted Average Remaining Useful Life (Years)	10 years
Maximum | Internal use software
Business Acquisition [Line Items]
Estimated Useful Life	5 years
Three Years
Business Acquisition [Line Items]
Standard product warranty, duration	3 years
Five Years
Business Acquisition [Line Items]
Standard product warranty, duration	5 years
Seven Years
Business Acquisition [Line Items]
Standard product warranty, duration	7 years
The Credit Facility Mature On March 2024 | Revolver
Business Acquisition [Line Items]
Line of credit facility, maximum borrowing capacity					$ 74,000,000
The Credit Facility Mature On January 2028 | Revolver
Business Acquisition [Line Items]
Line of credit facility, maximum borrowing capacity					$ 50,000,000
Convertible Senior Notes | Convertible Debt
Business Acquisition [Line Items]
Debt instrument, face amount				$ 65,000,000
Gravitas Education Holdings, Inc.
Business Acquisition [Line Items]
Acquisition-related costs	$ 19,288,000	$ 502,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Accounts Receivable, Allowance for Credit Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 2,970	$ 2,970	$ 176
Adjustments and provision for estimated credit losses	(371)	0	2,794
Balance at end of period	$ 2,599	$ 2,970	$ 2,970

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Summary of Useful Life of Property Plant and Equipment (Details)	Dec. 31, 2023
Buildings
Property, Plant and Equipment [Line Items]
Estimated Useful Life	25 years
Plant and machinery | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years
Plant and machinery | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	10 years
Computer and office equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years
Computer and office equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Capitalized software | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years
Capitalized software | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Restructuring and Related Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Severance costs	$ 4,527	$ 238	$ 469
Write-off of prepaid subscriptions	5,668	0	0
Restructuring Charges	$ 10,195	$ 238	$ 469

Business Combinations - Narrati

Business Combinations - Narrative (Details) - USD ($) $ in Thousands		12 Months Ended
	Nov. 17, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 13, 2023
Asset Acquisition [Line Items]
Business acquisition, goodwill, expected tax deductible amount		$ 0
Revenue		413,564	$ 584,684	$ 448,193
Net (loss) income		(37,831)	22,585	(1,102)
Acquisition-related costs		19,288	502	$ 0
Explain Everything
Asset Acquisition [Line Items]
Business combination, consideration transferred	$ 8,065
Acquisition of businesses, net of cash	6,000
Business combination, consideration transferred, contingent consideration	377
Business combination , deferred payment	1,939	1,000
Business combination, provisional information, initial accounting incomplete, adjustment, consideration transferred	$ 251
Business combination, contingent consideration arrangements, change in range of outcomes, contingent consideration, liability, value, high		400
Payments for previous acquisition		716
GEH Singapore
Asset Acquisition [Line Items]
Revenue		1,808
Net (loss) income		217
GEH Singapore | eLMTree
Asset Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired					85%
Gravitas Education Holdings, Inc.
Asset Acquisition [Line Items]
Acquisition-related costs		$ 19,288	502
Business combination, impairment loss			$ 22,661

Business Combinations - Schedul

Business Combinations - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 13, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Goodwill	$ 46,924		$ 42,048	$ 34,255	$ 34,255
Gravitas Education Holdings, Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Cash and cash equivalents		$ 16,138
Accounts receivable, net		1,464
Prepaid expenses and other current assets		902
Current tax assets		282
Amounts due from related parties		46
Inventories		141
Operating lease right-of-use assets		5,398
Property and equipment, net		4,773
Other non-current assets		2,226
Intangible assets		7,750
Total Assets		39,121
Accrued expenses and other current liabilities		(5,496)
Operating lease liabilities - current		(2,903)
Operating lease liabilities - non-current		(2,603)
Contract liabilities - current		(1,730)
Income tax payable		(382)
Other non-current liabilities		(3,977)
Deferred tax liability		(1,317)
Total Liabilities		(18,408)
Total identifiable net assets at fair value		20,713
Goodwill		3,991
Non-controlling interest		(1,855)
Purchase consideration transferred		$ 22,849

Business Combinations - Sched_2

Business Combinations - Schedule of Acquired Finite-Lived Intangible Assets by Major Class (Details) - Gravitas Education Holdings, Inc. $ in Thousands	Dec. 13, 2023 USD ($)
Business Acquisition [Line Items]
Purchase price allocation (in thousands)	$ 7,750
Student base (Childcare)
Business Acquisition [Line Items]
Purchase price allocation (in thousands)	$ 4,000
Useful lives (in years)	4 years
Franchise relationships
Business Acquisition [Line Items]
Purchase price allocation (in thousands)	$ 1,700
Useful lives (in years)	10 years
Brands
Business Acquisition [Line Items]
Purchase price allocation (in thousands)	$ 1,600
Useful lives (in years)	10 years
Content
Business Acquisition [Line Items]
Purchase price allocation (in thousands)	$ 450
Useful lives (in years)	5 years

Business Combinations - Busines

Business Combinations - Business Acquisition, Pro Forma Information (Details) - Gravitas Education Holdings, Inc. - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Revenue (in thousands)	$ 448,469	$ 615,436
Net gain (loss) attributable to shareholders (in thousands)	$ (28,754)	$ (8,116)

Revenue Recognition - Revenue f

Revenue Recognition - Revenue from External Customers by Products and Services (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from External Customer [Line Items]
Revenue	$ 413,564	$ 584,684	$ 448,193
Revenue from hardware and accessories
Revenue from External Customer [Line Items]
Revenue	394,666	573,409	440,984
Revenue from services
Revenue from External Customer [Line Items]
Revenue	10,799	7,305	5,602
Revenue from SaaS
Revenue from External Customer [Line Items]
Revenue	5,379	3,816	1,607
Revenue from software upgrade rights
Revenue from External Customer [Line Items]
Revenue	$ 2,720	$ 154	$ 0

Revenue Recognition - Revenue_2

Revenue Recognition - Revenue from External Customers by Geographic Areas (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 413,564	$ 584,684	$ 448,193
United States
Disaggregation of Revenue [Line Items]
Revenue	292,583	417,476	296,601
Rest of World
Disaggregation of Revenue [Line Items]
Revenue	120,981	167,208	151,592
Germany
Disaggregation of Revenue [Line Items]
Revenue	$ 46,152	$ 0	$ 0

Revenue Recognition - Contract

Revenue Recognition - Contract with Customer, Contract Asset, Contract Liability, and Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred Revenue Arrangement [Line Items]
Contract with customer, liability	$ 35,871	$ 27,840
Deferred revenue: enhanced warranties
Deferred Revenue Arrangement [Line Items]
Contract with customer, liability	21,057	19,264
Deferred revenue: other services
Deferred Revenue Arrangement [Line Items]
Contract with customer, liability	$ 14,814	$ 8,576

Revenue Recognition - Revenue,

Revenue Recognition - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Deferred revenue: enhanced warranties
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	$ 21,057
Deferred revenue: other services
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	14,814
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 | Deferred revenue: enhanced warranties
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	3,321
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 | Deferred revenue: other services
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	10,789
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 | Deferred revenue: enhanced warranties
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	5,012
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 | Deferred revenue: other services
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	2,673
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | Deferred revenue: enhanced warranties
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	5,853
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | Deferred revenue: other services
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	798
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 | Deferred revenue: enhanced warranties
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	4,127
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 | Deferred revenue: other services
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	394
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01 | Deferred revenue: enhanced warranties
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	1,956
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01 | Deferred revenue: other services
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	160
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01 | Deferred revenue: enhanced warranties
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	788
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01 | Deferred revenue: other services
Deferred Revenue Arrangement [Line Items]
Revenue, remaining performance obligation, amount	$ 0

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Revenue Arrangement [Line Items]
Contract with customer, liability, revenue recognized	$ 10,148,000	$ 6,127,000	$ 3,978,000
Contract with customer, asset, after allowance for credit loss	$ 0	$ 0
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Deferred Revenue Arrangement [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Deferred Revenue Arrangement [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Deferred Revenue Arrangement [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	3 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Deferred Revenue Arrangement [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	4 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Deferred Revenue Arrangement [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	5 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Deferred Revenue Arrangement [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	6 years

Segment and Entity-wide Discl_3

Segment and Entity-wide Disclosures - Narrative (Details) - segment	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
Number of reportable segments	2
Number of operating segments	2	1

Segment and Entity-wide Discl_4

Segment and Entity-wide Disclosures - Schedule of Segment Reporting Information, by Segment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenue	$ 413,564,000	$ 584,684,000	$ 448,193,000
Cost of sales	310,423,000	440,769,000	309,223,000
Depreciation and amortization	5,124,000	4,520,000	6,116,000
Operating (loss) income	(43,753,000)	6,260,000	11,066,000
Interest expense	4,661,000	1,833,000	173,000
Other income (expense)	2,250,000	597,000	(2,248,000)
Pre-tax (loss) income from continuing operations	(46,164,000)	9,947,000	8,645,000
Income tax benefit (expense)	(9,156,000)	(25,275,000)	1,787,000
Net Income (loss)	(37,831,000)	22,585,000	$ (1,102,000)
Property plant and equipment	31,832,000	21,379,000
Right-of-use assets	7,491,000	3,110,000
Intangible assets, net	51,450,000	$ 47,997,000
eLMTree
Segment Reporting Information [Line Items]
Revenue	411,756,000
Cost of sales	309,186,000
Depreciation and amortization	5,090,000
Operating (loss) income	(43,957,000)
Interest expense	4,659,000
Other income (expense)	2,253,000
Pre-tax (loss) income from continuing operations	(47,185,000)
Income tax benefit (expense)	9,137,000
Net Income (loss)	(38,048,000)
Property plant and equipment	7,037,000
Right-of-use assets	2,412,000
Intangible assets, net	43,700,000
GEH Singapore
Segment Reporting Information [Line Items]
Revenue	1,808,000
Cost of sales	1,237,000
Depreciation and amortization	34,000
Operating (loss) income	204,000
Interest expense	2,000
Other income (expense)	(3,000)
Pre-tax (loss) income from continuing operations	198,000
Income tax benefit (expense)	19,000
Net Income (loss)	217,000
Property plant and equipment	4,841,000
Right-of-use assets	5,079,000
Intangible assets, net	$ 7,750,000

Segment and Entity-wide Discl_5

Segment and Entity-wide Disclosures - Long-Lived Assets by Geographic Areas (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Segment Reporting Information [Line Items]
Long-lived assets	$ 19,369
Singapore
Segment Reporting Information [Line Items]
Long-lived assets	9,920
United Kingdom
Segment Reporting Information [Line Items]
Long-lived assets	6,496
United States
Segment Reporting Information [Line Items]
Long-lived assets	1,495
Rest of World
Segment Reporting Information [Line Items]
Long-lived assets	$ 1,458

Inventories - Schedule of Inven

Inventories - Schedule of Inventory, Current (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 814	$ 768
Finished goods	52,284	110,459
Inventory, net	$ 53,098	$ 111,227

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Current tax assets	$ 4,545	$ 3,846
Prepaid Expenses	6,026	2,202
Others	4,095	2,929
Prepaid expenses and other current assets	$ 14,666	$ 8,977

Property, Plant, and Equipmen_3

Property, Plant, and Equipment, net - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property plant and equipment	$ 31,832	$ 21,379
Less: Accumulated depreciation	(19,954)	(18,381)
Property, plant, and equipment, net	11,878	2,998
Buildings
Property, Plant and Equipment [Line Items]
Property plant and equipment	5,462	1,675
Plant and machinery
Property, Plant and Equipment [Line Items]
Property plant and equipment	2,246	2,124
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property plant and equipment	132	133
Computer and office equipment
Property, Plant and Equipment [Line Items]
Property plant and equipment	16,602	14,618
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property plant and equipment	1,805	1,750
Internal use software
Property, Plant and Equipment [Line Items]
Property plant and equipment	1,719	0
Construction in progress
Property, Plant and Equipment [Line Items]
Property plant and equipment	$ 3,866	$ 1,079

Property, Plant, and Equipmen_4

Property, Plant, and Equipment, net - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciation	$ 901	$ 889	$ 1,025
Cost of Sales
Property, Plant and Equipment [Line Items]
Depreciation	311	188	199
Selling and Marketing Expense
Property, Plant and Equipment [Line Items]
Depreciation	244
Research and Development Expense
Property, Plant and Equipment [Line Items]
Depreciation	199
General and Administrative Expense
Property, Plant and Equipment [Line Items]
Depreciation	$ 147	$ 701	$ 826

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Schedule of Intangible Assets and Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 42,048	$ 34,255	$ 34,255
Foreign currency adjustments	885	501	0
Additions	3,991	7,292
Goodwill, ending balance	46,924	42,048	34,255
Indefinite-Lived Intangible Assets [Roll Forward]
Indefinite-lived intangible assets (excluding goodwill), beginning balance	35,997	35,997	35,997
Foreign currency adjustments	0	0	0
Additions	0	0
Indefinite-lived intangible assets (excluding goodwill), ending balance	$ 35,997	$ 35,997	$ 35,997

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) unit	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Goodwill [Line Items]
Number of reporting units | unit	2
Goodwill and intangible asset impairment	$ 0	$ 0	$ 0
Impairment of intangible assets	0	0	0
Amortization of intangible assets	$ 4,223,000	$ 3,631,000	5,091,000
Cost of Sales
Goodwill [Line Items]
Amortization of intangible assets			3,631,000
General and Administrative Expense
Goodwill [Line Items]
Amortization of intangible assets			$ 1,460,000

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 56,217	$ 48,536
Accumulated Amortization	(40,764)	(36,536)
Net Book Value	15,453	12,000
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	10,514	10,514
Accumulated Amortization	(10,514)	(10,514)
Net Book Value	$ 0	$ 0
Weighted Average Remaining Useful Life (Years)	0 years	0 years
Patent and developed technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 37,323	$ 37,403
Accumulated Amortization	(30,023)	(26,022)
Net Book Value	$ 7,300	$ 11,381
Weighted Average Remaining Useful Life (Years)	1 year 10 months 24 days	2 years 9 months 18 days
Student base (Childcare)
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 4,000
Accumulated Amortization	0
Net Book Value	$ 4,000
Weighted Average Remaining Useful Life (Years)	4 years
Franchise relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,700
Accumulated Amortization	0
Net Book Value	$ 1,700
Weighted Average Remaining Useful Life (Years)	10 years
Brands
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,600
Accumulated Amortization	0
Net Book Value	$ 1,600
Weighted Average Remaining Useful Life (Years)	10 years
Tradenames
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 576	$ 560
Accumulated Amortization	(207)	0
Net Book Value	$ 369	$ 560
Weighted Average Remaining Useful Life (Years)	2 years	10 years
Content
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 450
Accumulated Amortization	0
Net Book Value	$ 450
Weighted Average Remaining Useful Life (Years)	5 years
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 54	$ 59
Accumulated Amortization	(20)	0
Net Book Value	$ 34	$ 59
Weighted Average Remaining Useful Life (Years)	2 years	2 years

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details)	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 5,594,000
2025	4,989,000
2026	1,439,000
2027	1,439,000
2028	439,000
Thereafter	1,553,000
Total	$ 15,453,000

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued payroll	$ 18,525	$ 21,232
Deferred R&D credits	5,053	975
Rebates and customer advances	1,242	1,050
Interest payable	4,006	2,096
Accrued duty, freight and related expenses	4,005	5,314
Royalties	2,471	2,149
Value added tax payables	1,751	949
Other accrued expenses and liabilities	8,336	13,320
Total accrued expenses and other current liabilities	$ 45,389	$ 47,085

Net (Loss) Income Per Share - S

Net (Loss) Income Per Share - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Numerator:
Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations, basic	$ (37,041)	$ 35,222	$ 6,858
Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations, diluted	(37,041)	35,222	6,858
Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations, basic	(823)	(12,637)	(7,960)
Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations, diluted	(823)	(12,637)	(7,960)
Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc., basic	(37,864)	22,585	(1,102)
Net (loss) income attributable to ordinary shareholders of Mynd.ai, Inc., diluted	$ (37,864)	$ 22,585	$ (1,102)
Denominator:
Weighted average shares outstanding used in calculating net (loss) income per share - basic (in shares)	427,986,755	426,422,220	426,422,220
Weighted average shares outstanding used in calculating net (loss) income per share - diluted (in shares)	427,986,755	426,422,220	426,422,220
Basic and diluted loss per share:
Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations - basic (in dollars per share)	$ (0.09)	$ 0.08	$ 0.02
Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. from continuing operations - diluted (in dollars per share)	(0.09)	0.08	0.02
Net (loss) per share attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations - basic (in dollars per share)	0	(0.03)	(0.02)
Net (loss) per share attributable to ordinary shareholders of Mynd.ai, Inc. from discontinued operations - diluted (in dollars per share)	0	(0.03)	(0.02)
Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. - diluted (in dollars per share)	(0.09)	0.05	0
Net (loss) income per share attributable to ordinary shareholders of Mynd.ai, Inc. - basic (in dollars per share)	$ (0.09)	$ 0.05	$ 0

Net (Loss) Income Per Share - N

Net (Loss) Income Per Share - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 shares
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	32,220,497

Relation with Controlling Sha_2

Relation with Controlling Shareholder and Related Entities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Parent Company [Member] | Operating Expense
Deferred Compensation Arrangement with Individual, Share-Based Payments [Line Items]
Labor and related expense	$ 1,090	$ 2,191

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands		12 Months Ended
	Sep. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 15, 2022	Dec. 31, 2020	Nov. 30, 2019
Related Party Transaction [Line Items]
Accounts receivable, after allowance for credit loss, current		$ 63,865	$ 61,061
Cost of sales		310,423	440,769	$ 309,223
Contributions from Controlling Shareholder		2,707	556	85,888
Total shareholders’ equity		125,558	137,011	117,237		$ 33,206
Noncontrolling Interest
Related Party Transaction [Line Items]
Total shareholders’ equity		1,889	0	0		$ 0
Related Party
Related Party Transaction [Line Items]
Accounts receivable, after allowance for credit loss, current		2,759	2,093
Accounts payable		5,080	3,978
Cost of sales		$ 8,745	5,005	$ 3,067
Contributions from Controlling Shareholder	$ 76,131
Related Party | July 2022 Related Party Loan Agreement
Related Party Transaction [Line Items]
Debt instrument, face amount					$ 10,000
Long-term debt, gross			$ 7,919
Related Party | November 2019 Non-interest-bearing Promissory Note
Related Party Transaction [Line Items]
Debt instrument, face amount							$ 45,800

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Less revolver issuance costs	$ (252)	$ 0
Loans payable, current	31,942	48,030
Less issuance costs on convertible debt	(116)	0
Long-term debt	101,471	52,751
Proceeds from issuance of debt	50,260
Debt, accrued PIK interest	169
Amortization of debt issuance costs and discounts	156
Nonrelated Party
Debt Instrument [Line Items]
Loans payable, current		48,030
Loans payable, non-current	64,859	276
Related Party
Debt Instrument [Line Items]
Loans payable, non-current	4,670	4,445
Paycheck Protection Program Loan | Loans Payable
Debt Instrument [Line Items]
Long-Term Debt, Current Maturities, Gross	194	192
Long-Term Debt, Excluding Current Maturities, Gross	82	276
Convertible Debt | Loans Payable
Debt Instrument [Line Items]
Long-Term Debt, Excluding Current Maturities, Gross	50,585	0
Embedded derivative	14,308	0
Loans payable, related parties, non-current | Loans Payable | Related Party
Debt Instrument [Line Items]
Loans payable, non-current	4,670	4,445
Revolving Credit Facility | Revolver | Revolver
Debt Instrument [Line Items]
Long-Term Debt, Current Maturities, Gross	$ 32,000	$ 47,838

Debt - Schedule of Maturities o

Debt - Schedule of Maturities of Long-Term Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 13, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Long-term debt	$ 101,471		$ 52,751
Debt, accrued PIK interest	169
Debt (Excluding Debt Discount and Issuance Costs and NetDragon Group Loan)
Debt Instrument [Line Items]
2024	194
2025	82
2026	0
2027	0
2028	97,169
Thereafter	0
Long-term debt	$ 97,445
Convertible Senior Notes | Convertible Debt
Debt Instrument [Line Items]
Debt instrument, face amount		$ 65,000

Debt - Narrative (Details)

Debt - Narrative (Details) - USD ($)		12 Months Ended
	Oct. 18, 2022	Dec. 31, 2023	Dec. 13, 2023	Dec. 31, 2022	Dec. 31, 2021	May 31, 2020	Jun. 30, 2018
Debt Instrument [Line Items]
Debt issuance costs, net			$ 116,000
Debt instrument, initial conversion rate per principal amount			$ 1,000
Debt instrument, initial conversion rate per principal amount, percentage			115%
Debt instrument, initial conversion price			$ 2
Common stock, par or stated value per share (in dollars per share)		$ 0.001	$ 0.001	$ 0.001
Derivative, underlying investment, fair value		$ 14,308,000	$ 14,740,000
Embedded derivative, gain on embedded derivative		432,000
Revolver amendment fee and expense		138,000
Convertible Senior Notes | Convertible Debt
Debt Instrument [Line Items]
Debt instrument, face amount			$ 65,000,000
Debt instrument, cash interest rate			5%
Debt instrument, paid in kind interest rate			5%
Revolver | Revolver
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity							$ 35,000,000
Revolver | Revolver | Revolving Credit Facility
Debt Instrument [Line Items]
Debt instrument, unused borrowing capacity, amount		$ 20,473,000		$ 45,764,000
Revolver | Revolver | Revolving Credit Facility | Minimum
Debt Instrument [Line Items]
Debt instrument, applicable margin percentage		0.90%
Revolver | Revolver | Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Debt instrument, applicable margin percentage		2.30%
Revolver | Revolver | Revolving Credit Facility | 30 Days
Debt Instrument [Line Items]
Line of credit facility, elected period duration		30 days
Revolver | Revolver | Revolving Credit Facility | 90 Days
Debt Instrument [Line Items]
Line of credit facility, elected period duration		90 days
Revolver | Revolver | Revolving Credit Facility | 180 Days
Debt Instrument [Line Items]
Line of credit facility, elected period duration		180 days
Revolver | Revolver | Revolving Credit Facility | Federal Funds Rate
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate		0.50%
Revolver | Revolver | Revolving Credit Facility | Prime Rate or Federal Funds Rate
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate		0.50%
Revolver | Revolver | Revolving Credit Facility | 7.85% Annual Interest Rate
Debt Instrument [Line Items]
Interest costs incurred		$ 10,000,000
Line of credit facility, interest rate during period		8.06%
Revolver | Revolver | Revolving Credit Facility | 6.25% Annual Interest Rate
Debt Instrument [Line Items]
Interest costs incurred		$ 14,000,000
Line of credit facility, interest rate during period		8.09%
Revolver | Revolver | Revolving Credit Facility | 6.36% Annual Interest Rate
Debt Instrument [Line Items]
Interest costs incurred		$ 8,000,000
Line of credit facility, interest rate during period		8.08%
The Credit Facility Mature On March 2024 | Revolver
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity							74,000,000
The Credit Facility Mature On January 2028 | Revolver
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity							$ 50,000,000
Paycheck Protection Program Loan | Loans Payable
Debt Instrument [Line Items]
Debt instrument, face amount						$ 5,396,000
Debt instrument, interest rate, stated percentage						1%
Debt instrument, decrease, forgiveness	$ 4,923,000
Interest receivable		$ 4,000		$ 0	$ 63,000
Repayments of debt		$ 196,000

Debt - Fair Value Measurement I

Debt - Fair Value Measurement Inputs and Valuation Techniques (Details)	Dec. 31, 2023	Dec. 13, 2023
Expected volatility
Debt Instrument [Line Items]
Long-term debt, measurement input	0.560	0.540
Risk-free rate
Debt Instrument [Line Items]
Long-term debt, measurement input	0.038	0.040
Credit risk adjusted rate
Debt Instrument [Line Items]
Long-term debt, measurement input	0.200	0.200

Commitments and Contingencies -

Commitments and Contingencies -Schedule of Product Warranty Liability (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning balance	$ 13,550,000	$ 11,202,000	$ 8,560,000
Provision	9,750,000	8,923,000	7,014,000
Utilized	(6,065,000)	(5,939,000)	(4,305,000)
Foreign currency adjustment	636,000	(636,000)	(67,000)
Ending balance	$ 17,871,000	$ 13,550,000	$ 11,202,000

Commitments and Contingencies_2

Commitments and Contingencies - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Transportation, warehousing, and repair costs	$ 5,052

Leases - Schedule of Lease Cost

Leases - Schedule of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease expense	$ 1,958	$ 1,818	$ 1,867
Short-term lease expense	340	110	198
Total lease cost	$ 2,298	$ 1,928	$ 2,065

Leases - Schedule of Balance Sh

Leases - Schedule of Balance Sheet Classification of Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Right-of-use assets	$ 7,491	$ 3,110
Lease liabilities, current	4,412	1,788
Lease liabilities, non-current	3,412	1,634
Total lease liability	$ 7,824	$ 3,422

Leases - Narrative (Details)

Leases - Narrative (Details)	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Operating lease, weighted average remaining lease term	1 year 4 months 6 days
Operating lease, weighted average discount rate, percent	5.03%
Maximum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract	7 years
Minimum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract	1 year

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information Related to Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating cash flows for operating leases	$ 2,327	$ 2,084	$ 2,111

Leases - Schedule of Lessee, Op

Leases - Schedule of Lessee, Operating Lease, Liability, to be Paid, Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2024	$ 4,887
2025	2,378
2026	868
2027	72
2028	24
Thereafter	0
Total minimum lease payments	8,229
Less: effects of discounting	(405)
Total lease liability	$ 7,824	$ 3,422

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current expense:
United Kingdom	$ 541,000	$ (313,000)	$ 4,924,000
Total current expense	1,151,000	496,000	5,292,000
Deferred benefit:
United Kingdom	(9,649,000)	(23,982,000)	(209,000)
Total deferred benefit	(10,307,000)	(25,275,000)	(3,505,000)
Total deferred benefit		(25,771,000)
Total provision for income taxes	(9,156,000)	(25,275,000)	1,787,000
United Kingdom
Current expense:
Current foreign tax expense (benefit)	513,000	87,000	71,000
Deferred benefit:
Deferred foreign income tax expense (benefit)	175,000	(1,231,000)	(5,198,000)
Non-US Or UK
Current expense:
Current foreign tax expense (benefit)	97,000	722,000	297,000
Deferred benefit:
Deferred foreign income tax expense (benefit)	$ (833,000)	$ (558,000)	$ 1,902,000

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Tax expense (benefit) at statutory rate (23.5% for 2023; 19% for 2022-21)	$ (11,042,000)	$ (511,000)	$ 130,000
Effect of different tax rates in different jurisdictions	2,368,000	150,000	871,000
Permanent items	66,000	(1,024,000)	(1,000)
Effect of research and development credits	(900,000)	(1,831,000)	(270,000)
Change in tax rates	0	0	(3,572,000)
Change in valuation allowances	150,000	(21,928,000)	5,210,000
Other	202,000	(131,000)	(581,000)
Total provision for income taxes	$ (9,156,000)	$ (25,275,000)	$ 1,787,000

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Accrued expense	$ 5,669	$ 4,967
Deferred revenue	4,070	3,240
Inventories	936	1,165
Intangible assets	1,263	642
Fixed assets	1,226	1,381
R&D Costs	6,480	0
Losses and credit carryforwards	49,102	46,784
Lease liability	214	315
Other	1,059	62
Less: valuation allowance	1,019	1,828
Total deferred tax asset	69,000	56,728
Deferred tax liability:
Intangible assets	(11,999)	(11,517)
Lease assets	(254)	(334)
Other	(367)	(250)
Total deferred tax liability	(12,620)	(12,101)
Deferred tax assets, net	$ 56,380	$ 44,627

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 13, 2023	Dec. 31, 2022
Income Tax Contingency [Line Items]
Less: valuation allowance	$ 1,019		$ 1,828
Deferred tax liability not recognized, amount of unrecognized deferred tax liability, undistributed earnings of domestic subsidiaries	41,500		$ 61,800
Foreign Tax Authority | Her Majesty's Revenue and Customs (HMRC)
Income Tax Contingency [Line Items]
Operating loss carryforwards	97,460
Foreign Tax Authority | Ministry of the Economy, Finance and Industry, France
Income Tax Contingency [Line Items]
Operating loss carryforwards	167
Foreign Tax Authority | Krajowa Administracja Skarbowa (KAS)
Income Tax Contingency [Line Items]
Operating loss carryforwards	401
Foreign Tax Authority | State Administration of Taxation, China
Income Tax Contingency [Line Items]
Operating loss carryforwards	1,010
Foreign Tax Authority | Ministry of Finance, India
Income Tax Contingency [Line Items]
Operating loss carryforwards	4
Foreign Tax Authority | Ministry of Finance
Income Tax Contingency [Line Items]
Operating loss carryforwards	3,959
Domestic Tax Authority | Internal Revenue Service (IRS)
Income Tax Contingency [Line Items]
Operating loss carryforwards	96,800
Domestic Tax Authority | Internal Revenue Service (IRS) | Carryforward Expiring In 2038
Income Tax Contingency [Line Items]
Operating loss carryforwards	9,397
Domestic Tax Authority | Internal Revenue Service (IRS) | Carryforward Not Subject To Expiration
Income Tax Contingency [Line Items]
Operating loss carryforwards	87,403
Domestic Tax Authority | Internal Revenue Service (IRS) | State Loss Carryforward Expiring 2043
Income Tax Contingency [Line Items]
Operating loss carryforwards	$ 1,967
Gravitas Education Holdings, Inc.
Income Tax Contingency [Line Items]
Deferred tax liability		$ 1,317

Employee Benefits Plan (Details

Employee Benefits Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Postemployment Benefits [Abstract]
Defined contribution plan, cost	$ 2,408	$ 2,107	$ 1,456

Significant Concentrations (Det

Significant Concentrations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Concentration Risk [Line Items]
Revenue	$ 413,564	$ 584,684	$ 448,193
Cost of sales	310,423	440,769	$ 309,223
Accounts receivable, after allowance for credit loss, current	$ 63,865	$ 61,061
Cost of Goods and Service Benchmark | Supplier Concentration Risk | Two Suppliers
Concentration Risk [Line Items]
Concentration risk, percentage	57%		76%
Cost of sales	$ 178,385		$ 233,634
Cost of Goods and Service Benchmark | Supplier Concentration Risk | Three Suppliers
Concentration Risk [Line Items]
Concentration risk, percentage		69%
Cost of sales		$ 302,533
Customer One | Revenue from Contract with Customer Benchmark | Customer Concentration Risk
Concentration Risk [Line Items]
Revenue	$ 84,262	$ 139,303	$ 95,991
Concentration risk, percentage	20%	24%	21%
Customer Two | Revenue from Contract with Customer Benchmark | Customer Concentration Risk
Concentration Risk [Line Items]
Revenue	$ 45,576
Concentration risk, percentage			11%
One Customers | Accounts Receivable | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	21%
Accounts receivable, after allowance for credit loss, current	$ 13,476
Two Customers | Accounts Receivable | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage		28%
Accounts receivable, after allowance for credit loss, current		$ 17,027

Discontinued Operations - Dispo

Discontinued Operations - Disposal Groups, Including Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net loss from discontinued operations	$ (823)	$ (12,637)	$ (7,960)
Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	0	560	1,488
Cost of sales	(119)
Cost of sales		3,460	4,483
Gross profit (loss)	119	(2,900)	(2,995)
General and administrative	900	1,400	946
Research and development	41	6,224	2,537
Sales and marketing	1	2,113	1,482
Total operating expenses	942	9,737	4,965
Operating loss from discontinued operations	(823)	(12,637)	(7,960)
Total other expense (income) from discontinued operations	0	0	0
Loss from discontinued operations, before income taxes	(823)	(12,637)	(7,960)
Income tax benefit (expense)	0	0	0
Net loss from discontinued operations	$ (823)	$ (12,637)	$ (7,960)

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event	1 Months Ended
	Jan. 31, 2024 shares
Subsequent Event [Line Items]
Share-based compensation arrangement by share-based payment award, number of shares authorized (in shares)	54,777,338
Share-based compensation arrangement by share-based payment award, percentage of outstanding stock maximum	5%