Aterian (ATER) 10-Q 8 Nov 23 2023 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 01, 2023
Document Information [Line Items]
Entity Central Index Key	0001757715
Entity Registrant Name	Aterian, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-38937
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	83-1739858
Entity Address, Address Line One	350 Springfield Avenue, Suite 200
Entity Address, City or Town	Summit
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07901
City Area Code	347
Local Phone Number	676-1681
Title of 12(b) Security	Common Stock, $0.0001 par value per share
Trading Symbol	ATER
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		90,213,264

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash	$ 27,955	$ 43,574
Accounts receivable, net	3,271	4,515
Inventory	31,493	43,666
Prepaid and other current assets	5,963	8,261
Total current assets	68,682	100,016
Property and equipment, net	792	853
Other intangibles, net	12,016	54,757
Other non-current assets	541	813
Total assets	82,031	156,439
Current Liabilities:
Credit facility	14,182	21,053
Accounts payable	12,464	16,035
Seller notes	1,196	1,693
Accrued and other current liabilities	10,740	14,254
Total current liabilities	38,582	53,035
Other liabilities	1,540	1,452
Total liabilities	40,122	54,487
Commitments and contingencies (Note 9)
Stockholders' equity:
Common stock, $0.0001 par value, 500,000,000 shares authorized and 80,752,290 and 89,132,183 shares outstanding at December 31, 2022 and September 30, 2023, respectively	9	8
Additional paid-in capital	735,110	728,339
Accumulated deficit	(692,108)	(625,251)
Accumulated other comprehensive loss	(1,102)	(1,144)
Total stockholders’ equity	41,909	101,952
Total liabilities and stockholders' equity	$ 82,031	$ 156,439

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	500,000,000	500,000,000
Common stock, issued (in shares)	89,132,183	80,752,290
Common stock, outstanding (in shares)	89,132,183	80,752,290

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net revenue	$ 39,668	$ 66,326	$ 109,811	$ 166,268
Cost of good sold	20,085	36,135	56,236	81,118
Gross profit	19,583	30,191	53,575	85,150
Operating expenses:
Sales and distribution	20,921	33,792	61,704	88,632
Research and development	852	1,706	3,808	4,582
General and administrative	4,326	10,369	16,566	29,481
Impairment loss on goodwill	0	90,921	0	119,941
Impairment loss on intangibles	0	3,118	39,445	3,118
Change in fair value of contingent earn-out liabilities	0	(774)	0	(5,240)
Total operating expenses	26,099	139,132	121,523	240,514
Operating loss	(6,516)	(108,941)	(67,948)	(155,364)
Interest expense, net	359	904	1,076	2,043
Gain on extinguishment of seller note	0	0	0	(2,012)
Loss on initial issuance of equity	0	12,834	0	18,669
Change in fair value of warrant liability	(567)	(5,528)	(2,410)	2,365
Other (income) expense, net	(128)	(174)	101	(199)
Loss before income taxes	(6,180)	(116,977)	(66,715)	(176,230)
Provision (benefit) for income taxes	90	(75)	142	(243)
Net loss	$ (6,270)	$ (116,902)	$ (66,857)	$ (175,987)
Net loss per share, basic and diluted (in dollars per share)	$ (0.08)	$ (1.81)	$ (0.86)	$ (2.78)
Weighted-average number of shares outstanding, basic and diluted (in shares)	79,022,467	64,648,650	77,801,774	63,397,196

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net loss	$ (6,270)	$ (116,902)	$ (66,857)	$ (175,987)
Other comprehensive loss:
Foreign currency translation adjustments	(213)	(485)	42	(1,087)
Other comprehensive loss	(213)	(485)	42	(1,087)
Comprehensive loss	$ (6,483)	$ (117,387)	$ (66,815)	$ (177,074)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
BALANCE (in shares) at Dec. 31, 2021	55,090,237
BALANCE at Dec. 31, 2021	$ 5	$ 653,650	$ (428,959)	$ (468)	$ 224,228
Net loss	$ 0	0	(175,987)	0	(175,987)
Issuance of shares of restricted common stock (in shares)	4,350,642
Issuance of shares of restricted common stock	$ 1	0	0	0	1
Forfeiture of shares of restricted common stock (in shares)	(233,561)
Issuance of common stock (in shares)	23,362
Issuance of common stock		43			43
Loss on initial issuance of equity		1,137			1,137
Stock-based compensation expense	0	8,446	0	0	8,446
Other comprehensive income (loss)	$ 0	0	0	(1,087)	(1,087)
Exercise of prefunded warrants (in shares)	3,013,850
Exercise of prefunded warrants	$ 0	15,039	0	0	15,039
Issuance of common stock settlement of seller note (in shares)	292,887
Issuance of common stock settlement of seller note	$ 0	767			767
Issuance of common stock, net of issuance costs (in shares)	7,003,332
Issuance of common stock, net of issuance costs	$ 1	27,006			27,007
Issuance of warrants in connection with offering	0	(18,982)	0	0	(18,982)
Loss on initial issuance of equity		18,669			18,669
BALANCE (in shares) at Sep. 30, 2022	69,540,749
BALANCE at Sep. 30, 2022	$ 7	705,775	(604,946)	(1,555)	99,281
BALANCE (in shares) at Jun. 30, 2022	69,219,384
BALANCE at Jun. 30, 2022	$ 7	689,955	(488,044)	(1,070)	200,848
Net loss	$ 0	0	(116,902)	0	(116,902)
Issuance of shares of restricted common stock (in shares)	329,968
Issuance of shares of restricted common stock	$ 0	0	0	0	0
Forfeiture of shares of restricted common stock (in shares)	(31,965)
Issuance of common stock (in shares)	23,362
Issuance of common stock	$ 0	43	0	0	43
Loss on initial issuance of equity	0	12,834	0	0	12,834
Stock-based compensation expense	0	2,943	0	0	2,943
Other comprehensive income (loss)	$ 0	0	0	(485)	(485)
Loss on initial issuance of equity					12,834
BALANCE (in shares) at Sep. 30, 2022	69,540,749
BALANCE at Sep. 30, 2022	$ 7	705,775	(604,946)	(1,555)	99,281
BALANCE (in shares) at Dec. 31, 2022	80,752,290
BALANCE at Dec. 31, 2022	$ 8	728,339	(625,251)	(1,144)	101,952
Net loss	$ 0	0	(66,857)	0	(66,857)
Issuance of shares of restricted common stock (in shares)	12,050,644
Issuance of shares of restricted common stock	$ 1	0	0	0	1
Forfeiture of shares of restricted common stock (in shares)	(3,970,751)
Stock-based compensation expense	$ 0	6,481	0	0	6,481
Other comprehensive income (loss)	$ 0	0	0	42	42
Issuance of common stock, net of issuance costs (in shares)	300,000
Issuance of common stock, net of issuance costs	$ 0	290	0	0	290
Loss on initial issuance of equity					0
BALANCE (in shares) at Sep. 30, 2023	89,132,183
BALANCE at Sep. 30, 2023	$ 9	735,110	(692,108)	(1,102)	41,909
BALANCE (in shares) at Jun. 30, 2023	88,014,844
BALANCE at Jun. 30, 2023	$ 9	733,878	(685,838)	(889)	47,160
Net loss	$ 0	0	(6,270)	0	(6,270)
Issuance of shares of restricted common stock (in shares)	3,959,679
Issuance of shares of restricted common stock	$ 0	0	0	0	0
Forfeiture of shares of restricted common stock (in shares)	(2,842,340)
Stock-based compensation expense	$ 0	1,232	0	0	1,232
Other comprehensive income (loss)	$ 0	0	0	(213)	(213)
Loss on initial issuance of equity					0
BALANCE (in shares) at Sep. 30, 2023	89,132,183
BALANCE at Sep. 30, 2023	$ 9	$ 735,110	$ (692,108)	$ (1,102)	$ 41,909

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended					9 Months Ended		12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
OPERATING ACTIVITIES:
Net loss	$ (6,270)			$ (116,902)		$ (66,857)	$ (175,987)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation and amortization						3,416	5,763
Provision for sales returns						(215)	134
Amortization of deferred financing cost and debt discounts						321	321
Issuance of common stock						0	43
Stock-based compensation						6,771	11,854
Gain from decrease of contingent earn-out liability fair value	0			(774)		0	(5,240)	$ 5,240
Change in inventory provisions						213	0
Loss (gain) in connection with the change in warrant fair value	(567)			(5,528)		(2,410)	2,365
Gain in connection with settlement of note payable	0			0		0	(2,012)
Loss on initial issuance of equity	0			12,834		0	18,669
Impairment loss on goodwill	0		$ 500	90,921	$ 29,000	0	119,941	120,409	[1]
Impairment loss on intangibles	0	$ 16,700		3,118		39,445	3,118	3,118
Allowance for doubtful accounts and other						59	219
Changes in assets and liabilities:
Accounts receivable						1,186	5,326
Inventory						11,960	2,588
Prepaid and other current assets						1,942	3,351
Accounts payable, accrued and other liabilities						(4,289)	(9,994)
Cash used in operating activities						(8,458)	(19,541)
INVESTING ACTIVITIES:
Purchase of fixed assets						(80)	(29)
Purchase of Step and Go assets						(125)	0
Cash used in investing activities						(205)	(29)
FINANCING ACTIVITIES:
Proceeds from equity offering, net of issuance costs						0	27,007
Repayments on note payable to Smash						(518)	(2,868)
Payment of Squatty Potty earn-out						0	(3,983)	(3,983)
Borrowings from MidCap credit facilities						63,978	107,678
Repayments for MidCap credit facilities						(71,165)	(116,924)
Insurance obligation payments						(788)	(1,778)
Insurance financing proceeds						986	2,099
Cash provided (used) by financing activities						(7,507)	11,231
Foreign currency effect on cash, cash equivalents, and restricted cash						42	(936)
Net change in cash and restricted cash for the year						(16,128)	(9,275)
Cash and restricted cash at beginning of year		$ 46,629	29,040		$ 38,315	46,629	38,315	38,315
Cash and restricted cash at end of year	30,501		46,629	29,040		30,501	29,040	46,629
RECONCILIATION OF CASH AND RESTRICTED CASH:
Cash	27,955			25,997		27,955	25,997
Restricted Cash—Prepaid and other current assets	2,417			2,914		2,417	2,914
Restricted cash—Other non-current assets	129			129		129	129
TOTAL CASH AND RESTRICTED CASH	$ 30,501		$ 46,629	$ 29,040		30,501	29,040	$ 46,629
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for interest						1,457	1,409
Cash paid for taxes						90	58
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Non-cash consideration paid to contractors						321	1,137
Fair value of warrants issued in connection with equity offering						0	18,982
Issuance of common stock related to exercise of warrants						0	767
Issuance of common stock						0	43
Exercise of prefunded warrants						$ 0	$ 15,039
[1]The Company evaluated current economic conditions during 2022, including the impact of the Federal Reserve further increasing the risk-free interest rate, as well as the inflationary pressure on product and labor costs and operational impacts attributable to continued global supply chain disruptions. The Company believed that these conditions were factors in our market capitalization falling below the book value of net assets during the fiscal quarters ending March 31, 2022 and September 30, 2022. Accordingly, the Company concluded a triggering event had occurred in each of these periods and performed interim goodwill impairment analyses. As a result, the Company recorded a goodwill impairment charge of approximately $29.0 million and $90.9 during the three months ended March 31, 2022 and September 30, 2022, respectively. On October 4, 2022, the Company acquired Step and Go, a brand in the health and Wellness category, for $0.7 million. As part of the purchase price allocation of the acquisition, $0.5 million was attributed to goodwill. As our market capitalization was further reduced below net assets as of December 31, 2022, we concluded a triggering event has occurred to test goodwill, an impairment loss on goodwill of $0.5 million was recorded for the three months ended December 31, 2022, which is included in impairment loss on goodwill in the Consolidated Statement of Operations for the year-ended December 31, 2022.

Note 1 - Organization and Descr

Note 1 - Organization and Description of Business	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. ORGANIZATION AND DESCRIPTION OF BUSINESS Aterian, Inc. is a technology-enabled consumer products company that predominantly operates through online retail channels such as Amazon and Walmart. The Company operates its owned brands, which were either incubated or purchased, selling products in multiple categories, including home and kitchen appliances, kitchenware, cooling and air quality appliances (dehumidifiers, humidifiers and air conditioners), health and beauty products and essential oils. Headquartered in New Jersey, Aterian also maintains offices in China, Philippines, and Poland. Liquidity and Going Concern As an emerging growth company in the early commercialization stage of its lifecycle, we are subject to inherent risks and uncertainties associated with the development of our enterprise. In this regard, substantially all of our efforts to date have been devoted to the development and sale of our products in the marketplace, which includes our investment in organic growth at the expense of short-term profitably, our investment in incremental growth through mergers & acquisitions (“M&A strategy”), our recruitment of management and technical staff, and raising capital to fund the development of our enterprise. As a result of these efforts, we have incurred significant losses and negative cash flows from operations since our inception and expect to continue to incur such losses and negative cash flows for the foreseeable future until such time that we reach a scale of profitability to sustain our operations. We have also experienced declining revenues due to macroeconomic factors, including increased interest rates and reduced consumer discretionary spending, and other factors, and we intend to focus our efforts on a more limited number of products. In addition, our recent financial performance has been adversely impacted by inflationary pressures and reduced consumer spending. In order to execute our growth strategy, we have historically relied on outside capital through the issuance of equity, debt, and borrowings under financing arrangements (collectively “outside capital”) to fund our cost structure, and we expect to continue to rely on outside capital for the foreseeable future, specifically for our M&A strategy. While we believe we will eventually reach a level of profitability to sustain our operations, there can be no not no As of the date the accompanying Condensed Consolidated Financial Statements were issued (the “issuance date”), we evaluated the significance of the following adverse financial conditions in accordance with Accounting Standard Codification 205 40, • Since our inception, we have incurred significant losses and used cash flows from operations to fund our enterprise. In this regard, during the nine September 30, 2023 September 30, 2023 nine September 30, 2023 nine September 30, 2022 • We are required to remain in compliance with certain financial covenants required by the MidCap Credit facility (See Note 6, September 30, 2023 September 30, 2024. 19 no may may, may • As of the issuance date, we have no no may twelve • The Company's plan is to continue to closely monitor our operating forecast, to pursue our M&A strategy, to pursue additional sources of outside capital on terms that are acceptable to us, and to secure a waiver or forbearance from MidCap if we are unable to remain in compliance with one no not not may not may Nasdaq Listing - April 24, 2023, 30 not $1.00 5550 2 180 October 23, 2023, 5810 3 October 13, 2023, October 24, 2023, 180 April 22, 2024, The Bid Price Notice has no If at any time before April 22, 2024, $1.00 10 5810 3 20 The Company will continue to monitor the closing bid price of its Common Stock and seek to regain compliance with all applicable Nasdaq requirements within the allotted compliance period. If the Company does not no In the future, if our common stock remains below the continued listing standard of $1.00 third Further, we may no not Restructuring - May 9, 2023, three nine September 30, 2023,

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Unaudited Interim Financial Information September 30, 2023 September 30, 2022 2023 three nine September 30, 2022 2023 three nine September 30, 2023 not December 31, 2023 Use of Estimates Principles of Consolidation Restricted Cash December 31, 2022 As of September 30, 2023 Inventory and Cost of Goods Sold first first may The “Cost of goods sold” line item in the Condensed Consolidated Statements of Operations consists of the book value of inventory sold to customers during the reporting period. When circumstances dictate that the Company use net realizable value as the basis for recording inventory, it bases its estimates on expected future selling prices less expected disposal costs. Accounts Receivable not not December 31, 2022 September 30, 2023 Revenue Recognition 606, 606” For direct-to-consumer sales, the Company considers customer order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed through third For all of the Company’s sales and distribution channels, revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied), which typically occurs at shipment date. As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable. Revenue from consumer product sales is recorded at the net sales price (transaction price), which includes an estimate of future returns based on historical return rates. There is judgment in utilizing historical trends for estimating future returns. The Company’s refund liability for sales returns was $0.6 million at December 31, 2022 September 30, 2023 The Company evaluated principal versus agent considerations to determine whether it is appropriate to record platform fees paid to Amazon as an expense or as a reduction of revenue. Platform fees are recorded as sales and distribution expenses and are not third Net Revenue by Category Three Months Ended September 30, 2022 (in thousands) Direct Wholesale/Other Total North America $ 62,818 $ 2,530 $ 65,348 Other 978 — 978 Total net revenue $ 63,796 $ 2,530 $ 66,326 Three Months Ended September 30, 2023 (in thousands) Direct Wholesale/Other Total North America $ 38,314 $ 142 $ 38,456 Other 1,212 — 1,212 Total net revenue $ 39,526 $ 142 $ 39,668 Nine Months Ended September 30, 2022 (in thousands) Direct Wholesale/Other Total North America $ 158,399 $ 4,415 $ 162,814 Other 3,454 — 3,454 Total net revenue $ 161,853 $ 4,415 $ 166,268 Nine Months Ended September 30, 2023 (in thousands) Direct Wholesale/Other Total North America $ 103,451 $ 2,454 $ 105,905 Other 3,906 — 3,906 Total net revenue $ 107,357 $ 2,454 $ 109,811 Net Revenue by Product Categories three nine September 30, 2022 2023 Three Months Ended September 30, 2022 2023 (in thousands) Heating, cooling and air quality $ 27,179 $ 15,770 Kitchen appliances 10,504 5,586 Health and beauty 3,661 3,034 Personal protective equipment 516 — Cookware, kitchen tools and gadgets 5,128 2,408 Home office 3,045 2,116 Housewares 8,787 6,418 Essential oils and related accessories 6,262 3,935 Other 1,244 401 Total net revenue $ 66,326 $ 39,668 Nine Months Ended September 30, 2022 2023 (in thousands) Heating, cooling and air quality $ 56,835 $ 29,512 Kitchen appliances 27,438 18,234 Health and beauty 12,452 11,725 Personal protective equipment 1,565 549 Cookware, kitchen tools and gadgets 14,229 8,315 Home office 10,077 7,410 Housewares 23,478 19,558 Essential oils and related accessories 17,102 12,787 Other 3,092 1,721 Total net revenue $ 166,268 $ 109,811 Intangibles may not may not On March 20, 2023, three March 31, 2023 may not 3 three March 31, 2023 During the three June 30, 2023, three June 30, 2023, three June 30, 2023 may not 3 three June 30, 2023 no three September 30, 2023. For the nine September 30, 2022 2023, approximately$3.1 Fair Value of Financial Instruments September 30, 2023 December 31, 2022 September 30, 2023 2 The fair value of the Prefunded Warrants (as defined in the “Securities Purchase Agreement and Warrants” section of this Quarterly Report) and stock purchase warrants issued in connection with the Company’s common stock offering on March 1, 2022 480, Distinguishing Liabilities from Equity ( ASC 480 ) 815, Derivatives and Hedging ( ASC 815 ) The fair value of the contingent consideration related to business combinations is estimated using a probability-adjusted discounted cash flow model. These fair value measurements are based on significant inputs not Assets and liabilities recorded at fair value on a recurring basis in the Condensed Consolidated Balance Sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or an exit price that would be paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The authoritative guidance on fair value measurements establishes a three Level 1 Level 2 not Level 3 no The following table summarizes the fair value of the Company’s financial assets that are measured at fair value as of December 31, 2022 September 30, 2023 December 31, 2022 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 43,574 $ — $ — Restricted Cash 3,055 — — Liabilities: Fair value of warrant liability — — 3,473 September 30, 2023 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 27,955 $ — $ — Restricted cash 2,546 — — Liabilities: Fair value of warrant liability — — 1,063 A summary of the activity of the Level 3 December 31, 2022 nine September 30, 2023 December 31, 2022 Warrants liability as of January 1, 2022 $ — Change in fair value of warrants 3,473 Warrants liability as of December 31, 2022 $ 3,473 September 30, 2023 Warrants liability as of January 1, 2023 $ 3,473 Change in fair value of warrants (2,410 ) Warrants liability as of September 30, 2023 $ 1,063 Adopted Accounting Standards In August 2020, No. 2020 06, 470 814 2020 06” 2020 06 2020 06 December 15, 2023, January 1, 2022 no In September 2022, 2022 04, December 15, 2021, December 15, 2022, December 15, 2023. January 1, 2023, no In June 2016, 2016 13: 326 July 2019, December 15, 2022, January 1, 2023, not In December 2019, 2019 12, December 15, 2021, December 15, 2022, January 1, 2023, not Recent Accounting Pronouncements The JOBS Act permits an emerging growth company to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies. We have elected to use this extended transition period until we are no may not In August 2023, 2023 ED100, 740 may eight 5 December 15, 2024.

Note 3 - Inventory

Note 3 - Inventory	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Inventory Disclosure [Text Block]	3. INVENTORY Inventory consisted of the following as of December 31, 2022 September 30, 2023 December 31, 2022 September 30, 2023 Inventory on-hand $ 34,374 $ 27,124 Inventory in-transit 9,292 4,369 Inventory $ 43,666 $ 31,493 The Company’s inventory on-hand is held either with Amazon or the Company’s other third not December 31, 2022 September 30, 2023

Note 4 - Prepaid Expenses and O

Note 4 - Prepaid Expenses and Other Current Assets	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Prepaid Expenses And Other Current Assets [Text Block]	4. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid and other current assets consisted of the following as of December 31, 2022 September 30, 2023 December 31, 2022 September 30, 2023 Prepaid inventory $ 1,342 $ 573 Restricted cash 2,926 2,417 Prepaid insurance 1,991 1,516 Prepaid freight forwarder 576 217 Other 1,426 1,240 Prepaid expenses and current assets $ 8,261 $ 5,963

Note 5 - Accrued and Other Curr

Note 5 - Accrued and Other Current Liabilities	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	5. ACCRUED AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consisted of the following as of December 31, 2022 September 30, 2023 December 31, 2022 September 30, 2023 Accrued compensation costs $ 53 $ 33 Accrued professional fees and consultants 461 317 Accrued logistics costs 609 1,426 Product related accruals 1,248 907 Sales tax payable 711 899 Sales return reserve 646 431 Accrued fulfillment expense 755 534 Accrued insurance 356 439 Federal payroll taxes payable 1,467 1,243 Accrued interest payable 190 99 Warrant liability 3,473 1,063 All other accruals 4,285 3,349 Accrued and current liabilities $ 14,254 $ 10,740 The Company sponsors, through its professional employer organization provider, a 401 401 not 401

Note 6 - Credit Facility, Term

Note 6 - Credit Facility, Term Loans and Warrants	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	6. CREDIT FACILITY, TERM LOANS AND WARRANTS MidCap Credit Facility On December 22, 2021, three $0.0001 On December 22, 2021, The obligations under the Credit Agreement are a senior secured obligation of the Company and rank senior to all indebtedness of the Company. Borrowings under the Credit Agreement bear interest at a rate of Term Secured Overnight Financing Rate ("Term SOFR"), which is defined as SOFR plus 0.10%, plus 5.50%. The Company will also be required to pay a commitment fee of 0.50% in respect of the undrawn portion of the commitments, which is generally based on average daily usage of the facility during the immediately preceding fiscal quarter. The Credit Agreement does not The Credit Agreement imposes certain customary affirmative and negative covenants upon the Company including restrictions related to dividends and other foreign subsidiaries limitations. The Credit Agreement minimum liquidity covenant requires that Midcap shall not February 1st May 31st September 30, 2023. December 2024. The Midcap Warrant has an exercise price of $4.70 per share, subject to adjustment for stock splits, reverse stock splits, stock dividends and similar transactions, is immediately exercisable, has a term of ten The Company’s credit facility consisted of the following as of December 31, 2022 September 30, 2023 December 31, 2022 September 30, 2023 MidCap Credit Facility $ 21,899 $ 14,707 Less: deferred debt issuance costs (459 ) (285 ) Less: discount associated with issuance of warrants (387 ) (240 ) Total MidCap Credit Facility $ 21,053 $ 14,182 Interest Expense, Net Interest expense, net consisted of the following for the three nine September 30, 2022 2023 Three Months Ended September 30, Nine Months Ended September 30, 2022 2023 2022 2023 Interest expense $ 904 $ 487 $ 2,043 $ 1,623 Interest income — (128 ) — (547 ) Total interest expense, net $ 904 $ 359 $ 2,043 $ 1,076 Securities Purchase Agreement and Warrants On March 1, 2022, “2022 2022 30 March 28, 2022, April 8, 2022. Upon the issuance of the Prefunded Warrants and stock purchase warrants, the Company evaluated the terms of each Warrant to determine the appropriate accounting and classification pursuant to ASC 480 815. September 30, 2023 On September 29, 2022, “September not one one The Registered Direct Offering closed on October 4, 2022 may Pursuant to the ASC 815 40, September three September 30, 2022. September 30, 2022. December 31, 2022

Note 7 - Stock-based Compensati

Note 7 - Stock-based Compensation	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	7. STOCK-BASED COMPENSATION The Company has four 2014 The board of directors of Aterian Group, Inc., a subsidiary of the Company (“AGI”), adopted, and AGI’s stockholders approved, the Aterian Group, Inc. 2014 June 11, 2014. March 1, 2017, 2014 2014 September 30, 2023 2014 2018 The Company’s board of directors (the “Board”) adopted the Aterian, Inc. 2018 “2018 October 11, 2018. 2018 May 24, 2019. September 30, 2023 2018 Options granted to date under the Aterian 2014 2018 four first thirty-six three 1/3% first 2/3% twenty-four 2019 The Board adopted the Aterian, Inc. 2019 “2019 March 20, 2019. 2019 May 24, 2019. September 30, 2023 no 2019 2019 6th, 12th, 18th 24th 2019 2019 2019 March 14, 2022. 2019 not 718, one 2019 three 1 not 2 2019 not 2019 Inducement Equity Incentive Plan On May 27, 2022, 2022 The Inducement Plan provides for the grant of equity-based awards in the form of stock options, stock appreciation rights, restricted stock, restricted stock units, performance units and performance shares solely to prospective employees of the Company or an affiliate of the Company provided that certain criteria are met. Awards under the Inducement Plan may not ten September 30, 2023 The Inducement Plan has not not 5635 4 first The following is a summary of stock option activity during the nine September 30, 2023 Options Outstanding Number of Options Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life (years) Aggregate Intrinsic Value Balance—January 1, 2023 368,596 $ 9.26 5.89 $ — Options granted — $ — — $ — Options exercised — $ — — $ — Options canceled (172,292 ) $ 9.32 — $ — Balance—September 30, 2023 196,304 $ 9.21 5.25 $ — Exercisable as of September 30, 2023 196,304 $ 9.21 5.25 $ — Vested and expected to vest as of September 30, 2023 196,304 $ 9.21 5.25 $ — As of September 30, 2023 A summary of restricted stock award activity within the Company’s equity plans and changes for the nine September 30, 2023 Restricted Stock Awards Shares Weighted Average Grant- Date Fair Value Nonvested at January 1, 2023 4,223,023 $ 4.85 Granted 12,050,644 $ 0.52 Vested (2,666,468 ) $ 3.21 Forfeited (3,970,751 ) $ 2.23 Nonvested at September 30, 2023 9,636,448 $ 0.96 As of September 30, 2023 Stock-based compensation expense is allocated based on the cost center to which the award holder belongs. The following table summarizes the total stock-based compensation expense by function, including expense related to consultants, for the three nine September 30, 2022 2023 Three Months Ended September 30, Nine Months Ended September 30, 2022 2023 2022 2023 (in thousands) (in thousands) Sales and distribution expenses $ 999 $ 330 $ 4,228 $ 2,091 Research and development expenses 511 278 1,418 1,134 General and administrative expenses 1,433 624 6,208 3,546 Total stock-based compensation expense $ 2,943 $ 1,232 $ 11,854 $ 6,771

Note 8 - Net Loss Per Share

Note 8 - Net Loss Per Share	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	8. NET LOSS PER SHARE Basic net loss per share is determined by dividing net loss by the weighted-average shares of common stock outstanding during the period. Diluted net loss per share is determined by dividing net loss by diluted weighted-average shares outstanding. Diluted weighted-average shares reflect the dilutive effect, if any, of potentially dilutive shares of common stock, such as options to purchase common stock calculated using the treasury stock method and convertible notes using the “if-converted” method. In periods with reported net operating losses, all options to purchase common stock are deemed anti-dilutive such that basic net loss per share and diluted net loss per share are equal. The Company’s shares of restricted common stock are entitled to receive dividends and hold voting rights applicable to the Company’s common stock, irrespective of any vesting requirement. Accordingly, although the vesting commences upon the elimination of the contingency, the shares of restricted common stock are considered a participating security and the Company is required to apply the two not two two The following table sets forth the computation of basic and diluted net loss per share (in thousands, except share and per share data): Three Months Ended September 30, Nine Months Ended September 30, 2022 2023 2022 2023 Net loss $ (116,902 ) $ (6,270 ) $ (175,987 ) $ (66,857 ) Weighted-average number of shares used in computing net loss per share, basic and diluted 64,648,650 79,022,467 63,397,196 77,801,774 Net loss per share, basic and diluted $ (1.81 ) $ (0.08 ) $ (2.78 ) $ (0.86 ) Anti-dilutive shares excluded from computation of net loss per share (in shares) 13,054,457 26,360,485 9,238,156 22,784,728

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	9. COMMITMENTS AND CONTINGENCIES Sales or Other Similar Taxes no not December 31, 2022 September 30, 2023 Legal Proceedings not no not no Mueller Action October 2021, April 2022, three March 31, 2022, August 3, 2023 February 28, 2024. not Earn-out Payment Dispute February 24, 2022, May 5, 2021, £6,902,816 not. September 14, 2022, May 18, 2023. Nasdaq Listing - April 24, 2023, 30 not $1.00 5550 2 180 October 23, 2023, 5810 3 October 13, 2023, October 24, 2023, 180 April 22, 2024, The Bid Price Notice has no The Company has a compliance period of 180 April 22, 2024, 5810 3 April 22, 2024, $1.00 10 5810 3 20 The Company will continue to monitor the closing bid price of its Common Stock and seek to regain compliance with all applicable Nasdaq requirements within the allotted compliance periods. If the Company does not no Leases not nine September 30, 2023

Note 10 - Contingent Earn-out L

Note 10 - Contingent Earn-out Liabilities	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	10. CONTINGENT EARN-OUT LIABILITIES The Company reviews and reassesses the estimated fair value of contingent consideration on a quarterly basis, and the updated fair value could differ materially from the initial estimates. Adjustments to the estimated fair value related to changes in all other unobservable inputs are reported in operating income (loss). On December 1, 2020, not As of December 31, 2022 September 30, 2023 As part of the acquisition of the Squatty Potty Assets, Squatty Potty is entitled to earn-out payments based on the achievement of certain contribution margin thresholds on certain products of the acquired business. If the earn-out consideration event occurs in the 12 months ended December 31, 2021, nine As of May 5, 2021, December 31, 2022 September 30, 2023 The following table summarizes the changes in the carrying value of estimated contingent earn-out liabilities as of December 31, 2022 December 31, 2022 Smash Assets Squatty Potty Total Balance— January 1, 2022 $ 5,240 $ 3,983 $ 9,223 Change in fair value of contingent earn-out liabilities (5,240 ) — (5,240 ) Payment of contingent earn-out liability — (3,983 ) (3,983 ) Balance— December 31, 2022 $ — $ — $ — There was no activity for contingent earn-out liabilities for the nine September 30, 2023

Note 11 - Goodwill and Intangib

Note 11 - Goodwill and Intangibles	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	11. GOODWILL AND INTANGIBLES The following tables summarize the changes in the Company’s goodwill as of December 31, 2022 January 1, 2022 Year-Ended December 31, 2022 December 31, 2022 Gross Carrying Amount Additions Impairments (1) Net Book Value Goodwill $ 119,941 $ 468 $ (120,409 ) $ — ( 1 The Company evaluated current economic conditions during 2022, March 31, 2022 September 30, 2022. three March 31, 2022 September 30, 2022, October 4, 2022, December 31, 2022, three December 31, 2022, December 31, 2022 For the year-ended December 31, 2022 December 31, 2022 September 30, 2023 The following tables summarize the changes in the Company’s intangible assets as of December 31, 2022 September 30, 2023 January 1, 2022 Year-Ended December 31, 2022 December 31, 2022 December 31, 2022 Gross Carrying Amount Additions Impairments (1) Accumulated Amortization Net Book Value Trademarks $ 65,910 $ 192 $ (3,087 ) $ (13,008 ) $ 50,007 Non-competition agreement 111 — (31 ) (80 ) — Transition services agreement 23 — — (23 ) — Customer relations 5,700 — — (950 ) 4,750 Other 700 — — (700 ) — Total intangibles $ 72,444 $ 192 $ (3,118 ) $ (14,761 ) $ 54,757 January 1, 2023 Nine Months Ended September 30, 2023 September 30, 2023 September 30, 2023 Gross Carrying Amount Additions Impairments (2) Accumulated Amortization Net Book Value Trademarks $ 62,202 $ — $ (39,445 ) $ (15,064 ) $ 7,693 Non-competition agreement 11 — — (11 ) — Transition services agreement 12 — — (12 ) — Customer relations 5,700 — — (1,377 ) 4,323 Other 700 — — (700 ) — Total intangibles $ 68,625 $ — $ (39,445 ) $ (17,164 ) $ 12,016 ( 1 September 30, 2022. three September 30, 2022. one may not December 31, 2022 ( 2 March 20, 2023, three March 31, 2023 may not 3 three March 31, 2023 During the three June 30, 2023, three June 30, 2023, three June 30, 2023 may not 3 three June 30, 2023 no three September 30, 2023. The following table sets forth the estimated aggregate amortization of the Company’s intangible assets for the next five Remainder of 2023 $ 413 2024 1,631 2025 1,590 2026 1,590 2027 1,590 2028 1,590 Thereafter 3,612 Total $ 12,016

Note 12 - Restructuring

Note 12 - Restructuring	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	12. RESTRUCTURING On May 9, 2023, three nine September 30, 2023 The accounting for the restructuring costs follows the provisions of ASC 420, The following table provides a summary of the restructuring costs incurred: Three Months Ended Nine Months Ended September 30, 2023 September 30, 2023 (in thousands) (in thousands) Employee severance $ 396 $ 916 Retention bonus settled — 411 Contract termination costs — 285 Other restructuring costs 21 21 Total restructuring costs $ 417 $ 1,633 The following table provides a summary of the Company's total restructuring reserve: Employee Severance Retention Bonus Contract Termination Costs Other Total Balance – December 31, 2022 $ — $ — $ — $ — $ — Charges 915 411 285 21 1,632 Usage-cash (915 ) (411 ) (92 ) — (1,418 ) Usage-non-cash — — — (21 ) (21 ) Balance – September 30, 2023 $ — $ — $ 193 $ — $ 193 As of September 30, 2023 $0.1 December 31, 2022. The Company will continue to assess the restructuring plan's progress and provide updates as required in future financial statements if there are material changes to the initial estimates or additional significant restructuring activities.

Note 13 - Subsequent Events

Note 13 - Subsequent Events	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	13. SUBSEQUENT EVENTS On April 24, 2023, 30 not $1.00 5550 2 180 October 23, 2023, 5810 3 October 13, 2023, October 24, 2023, 180 April 22, 2024,

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation
Unaudited Interim Financial Information Policy [Policy Text Block]	Unaudited Interim Financial Information September 30, 2023 September 30, 2022 2023 three nine September 30, 2022 2023 three nine September 30, 2023 not December 31, 2023
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
Consolidation, Policy [Policy Text Block]	Principles of Consolidation
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Restricted Cash December 31, 2022 As of September 30, 2023
Inventories And Cost Of Goods Sold [Policy Text Block]	Inventory and Cost of Goods Sold first first may The “Cost of goods sold” line item in the Condensed Consolidated Statements of Operations consists of the book value of inventory sold to customers during the reporting period. When circumstances dictate that the Company use net realizable value as the basis for recording inventory, it bases its estimates on expected future selling prices less expected disposal costs.
Receivable [Policy Text Block]	Accounts Receivable not not December 31, 2022 September 30, 2023
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition 606, 606” For direct-to-consumer sales, the Company considers customer order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed through third For all of the Company’s sales and distribution channels, revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied), which typically occurs at shipment date. As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable. Revenue from consumer product sales is recorded at the net sales price (transaction price), which includes an estimate of future returns based on historical return rates. There is judgment in utilizing historical trends for estimating future returns. The Company’s refund liability for sales returns was $0.6 million at December 31, 2022 September 30, 2023 The Company evaluated principal versus agent considerations to determine whether it is appropriate to record platform fees paid to Amazon as an expense or as a reduction of revenue. Platform fees are recorded as sales and distribution expenses and are not third Net Revenue by Category Three Months Ended September 30, 2022 (in thousands) Direct Wholesale/Other Total North America $ 62,818 $ 2,530 $ 65,348 Other 978 — 978 Total net revenue $ 63,796 $ 2,530 $ 66,326 Three Months Ended September 30, 2023 (in thousands) Direct Wholesale/Other Total North America $ 38,314 $ 142 $ 38,456 Other 1,212 — 1,212 Total net revenue $ 39,526 $ 142 $ 39,668 Nine Months Ended September 30, 2022 (in thousands) Direct Wholesale/Other Total North America $ 158,399 $ 4,415 $ 162,814 Other 3,454 — 3,454 Total net revenue $ 161,853 $ 4,415 $ 166,268 Nine Months Ended September 30, 2023 (in thousands) Direct Wholesale/Other Total North America $ 103,451 $ 2,454 $ 105,905 Other 3,906 — 3,906 Total net revenue $ 107,357 $ 2,454 $ 109,811 Net Revenue by Product Categories three nine September 30, 2022 2023 Three Months Ended September 30, 2022 2023 (in thousands) Heating, cooling and air quality $ 27,179 $ 15,770 Kitchen appliances 10,504 5,586 Health and beauty 3,661 3,034 Personal protective equipment 516 — Cookware, kitchen tools and gadgets 5,128 2,408 Home office 3,045 2,116 Housewares 8,787 6,418 Essential oils and related accessories 6,262 3,935 Other 1,244 401 Total net revenue $ 66,326 $ 39,668 Nine Months Ended September 30, 2022 2023 (in thousands) Heating, cooling and air quality $ 56,835 $ 29,512 Kitchen appliances 27,438 18,234 Health and beauty 12,452 11,725 Personal protective equipment 1,565 549 Cookware, kitchen tools and gadgets 14,229 8,315 Home office 10,077 7,410 Housewares 23,478 19,558 Essential oils and related accessories 17,102 12,787 Other 3,092 1,721 Total net revenue $ 166,268 $ 109,811
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangibles may not may not On March 20, 2023, three March 31, 2023 may not 3 three March 31, 2023 During the three June 30, 2023, three June 30, 2023, three June 30, 2023 may not 3 three June 30, 2023 no three September 30, 2023. For the nine September 30, 2022 2023, approximately$3.1
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments September 30, 2023 December 31, 2022 September 30, 2023 2 The fair value of the Prefunded Warrants (as defined in the “Securities Purchase Agreement and Warrants” section of this Quarterly Report) and stock purchase warrants issued in connection with the Company’s common stock offering on March 1, 2022 480, Distinguishing Liabilities from Equity ( ASC 480 ) 815, Derivatives and Hedging ( ASC 815 ) The fair value of the contingent consideration related to business combinations is estimated using a probability-adjusted discounted cash flow model. These fair value measurements are based on significant inputs not Assets and liabilities recorded at fair value on a recurring basis in the Condensed Consolidated Balance Sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or an exit price that would be paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The authoritative guidance on fair value measurements establishes a three Level 1 Level 2 not Level 3 no The following table summarizes the fair value of the Company’s financial assets that are measured at fair value as of December 31, 2022 September 30, 2023 December 31, 2022 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 43,574 $ — $ — Restricted Cash 3,055 — — Liabilities: Fair value of warrant liability — — 3,473 September 30, 2023 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 27,955 $ — $ — Restricted cash 2,546 — — Liabilities: Fair value of warrant liability — — 1,063 A summary of the activity of the Level 3 December 31, 2022 nine September 30, 2023 December 31, 2022 Warrants liability as of January 1, 2022 $ — Change in fair value of warrants 3,473 Warrants liability as of December 31, 2022 $ 3,473 September 30, 2023 Warrants liability as of January 1, 2023 $ 3,473 Change in fair value of warrants (2,410 ) Warrants liability as of September 30, 2023 $ 1,063
New Accounting Pronouncements, Policy [Policy Text Block]	Adopted Accounting Standards In August 2020, No. 2020 06, 470 814 2020 06” 2020 06 2020 06 December 15, 2023, January 1, 2022 no In September 2022, 2022 04, December 15, 2021, December 15, 2022, December 15, 2023. January 1, 2023, no In June 2016, 2016 13: 326 July 2019, December 15, 2022, January 1, 2023, not In December 2019, 2019 12, December 15, 2021, December 15, 2022, January 1, 2023, not Recent Accounting Pronouncements The JOBS Act permits an emerging growth company to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies. We have elected to use this extended transition period until we are no may not In August 2023, 2023 ED100, 740 may eight 5 December 15, 2024.

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended September 30, 2022 (in thousands) Direct Wholesale/Other Total North America $ 62,818 $ 2,530 $ 65,348 Other 978 — 978 Total net revenue $ 63,796 $ 2,530 $ 66,326 Three Months Ended September 30, 2023 (in thousands) Direct Wholesale/Other Total North America $ 38,314 $ 142 $ 38,456 Other 1,212 — 1,212 Total net revenue $ 39,526 $ 142 $ 39,668 Nine Months Ended September 30, 2022 (in thousands) Direct Wholesale/Other Total North America $ 158,399 $ 4,415 $ 162,814 Other 3,454 — 3,454 Total net revenue $ 161,853 $ 4,415 $ 166,268 Nine Months Ended September 30, 2023 (in thousands) Direct Wholesale/Other Total North America $ 103,451 $ 2,454 $ 105,905 Other 3,906 — 3,906 Total net revenue $ 107,357 $ 2,454 $ 109,811 Three Months Ended September 30, 2022 2023 (in thousands) Heating, cooling and air quality $ 27,179 $ 15,770 Kitchen appliances 10,504 5,586 Health and beauty 3,661 3,034 Personal protective equipment 516 — Cookware, kitchen tools and gadgets 5,128 2,408 Home office 3,045 2,116 Housewares 8,787 6,418 Essential oils and related accessories 6,262 3,935 Other 1,244 401 Total net revenue $ 66,326 $ 39,668 Nine Months Ended September 30, 2022 2023 (in thousands) Heating, cooling and air quality $ 56,835 $ 29,512 Kitchen appliances 27,438 18,234 Health and beauty 12,452 11,725 Personal protective equipment 1,565 549 Cookware, kitchen tools and gadgets 14,229 8,315 Home office 10,077 7,410 Housewares 23,478 19,558 Essential oils and related accessories 17,102 12,787 Other 3,092 1,721 Total net revenue $ 166,268 $ 109,811
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	December 31, 2022 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 43,574 $ — $ — Restricted Cash 3,055 — — Liabilities: Fair value of warrant liability — — 3,473 September 30, 2023 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 27,955 $ — $ — Restricted cash 2,546 — — Liabilities: Fair value of warrant liability — — 1,063
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	December 31, 2022 Warrants liability as of January 1, 2022 $ — Change in fair value of warrants 3,473 Warrants liability as of December 31, 2022 $ 3,473 September 30, 2023 Warrants liability as of January 1, 2023 $ 3,473 Change in fair value of warrants (2,410 ) Warrants liability as of September 30, 2023 $ 1,063

Note 3 - Inventory (Tables)

Note 3 - Inventory (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 2022 September 30, 2023 Inventory on-hand $ 34,374 $ 27,124 Inventory in-transit 9,292 4,369 Inventory $ 43,666 $ 31,493

Note 4 - Prepaid Expenses and_2

Note 4 - Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule Of Prepaid Expenses And Other Current Assets [Table Text Block]	December 31, 2022 September 30, 2023 Prepaid inventory $ 1,342 $ 573 Restricted cash 2,926 2,417 Prepaid insurance 1,991 1,516 Prepaid freight forwarder 576 217 Other 1,426 1,240 Prepaid expenses and current assets $ 8,261 $ 5,963

Note 5 - Accrued and Other Cu_2

Note 5 - Accrued and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	December 31, 2022 September 30, 2023 Accrued compensation costs $ 53 $ 33 Accrued professional fees and consultants 461 317 Accrued logistics costs 609 1,426 Product related accruals 1,248 907 Sales tax payable 711 899 Sales return reserve 646 431 Accrued fulfillment expense 755 534 Accrued insurance 356 439 Federal payroll taxes payable 1,467 1,243 Accrued interest payable 190 99 Warrant liability 3,473 1,063 All other accruals 4,285 3,349 Accrued and current liabilities $ 14,254 $ 10,740

Note 6 - Credit Facility, Ter_2

Note 6 - Credit Facility, Term Loans and Warrants (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Debt [Table Text Block]	December 31, 2022 September 30, 2023 MidCap Credit Facility $ 21,899 $ 14,707 Less: deferred debt issuance costs (459 ) (285 ) Less: discount associated with issuance of warrants (387 ) (240 ) Total MidCap Credit Facility $ 21,053 $ 14,182
Interest Income and Interest Expense Disclosure [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2022 2023 2022 2023 Interest expense $ 904 $ 487 $ 2,043 $ 1,623 Interest income — (128 ) — (547 ) Total interest expense, net $ 904 $ 359 $ 2,043 $ 1,076

Note 7 - Stock-based Compensa_2

Note 7 - Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Options Outstanding Number of Options Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life (years) Aggregate Intrinsic Value Balance—January 1, 2023 368,596 $ 9.26 5.89 $ — Options granted — $ — — $ — Options exercised — $ — — $ — Options canceled (172,292 ) $ 9.32 — $ — Balance—September 30, 2023 196,304 $ 9.21 5.25 $ — Exercisable as of September 30, 2023 196,304 $ 9.21 5.25 $ — Vested and expected to vest as of September 30, 2023 196,304 $ 9.21 5.25 $ —
Nonvested Restricted Stock Shares Activity [Table Text Block]	Restricted Stock Awards Shares Weighted Average Grant- Date Fair Value Nonvested at January 1, 2023 4,223,023 $ 4.85 Granted 12,050,644 $ 0.52 Vested (2,666,468 ) $ 3.21 Forfeited (3,970,751 ) $ 2.23 Nonvested at September 30, 2023 9,636,448 $ 0.96
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2022 2023 2022 2023 (in thousands) (in thousands) Sales and distribution expenses $ 999 $ 330 $ 4,228 $ 2,091 Research and development expenses 511 278 1,418 1,134 General and administrative expenses 1,433 624 6,208 3,546 Total stock-based compensation expense $ 2,943 $ 1,232 $ 11,854 $ 6,771

Note 8 - Net Loss Per Share (Ta

Note 8 - Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2022 2023 2022 2023 Net loss $ (116,902 ) $ (6,270 ) $ (175,987 ) $ (66,857 ) Weighted-average number of shares used in computing net loss per share, basic and diluted 64,648,650 79,022,467 63,397,196 77,801,774 Net loss per share, basic and diluted $ (1.81 ) $ (0.08 ) $ (2.78 ) $ (0.86 ) Anti-dilutive shares excluded from computation of net loss per share (in shares) 13,054,457 26,360,485 9,238,156 22,784,728

Note 10 - Contingent Earn-out_2

Note 10 - Contingent Earn-out Liabilities (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	December 31, 2022 Smash Assets Squatty Potty Total Balance— January 1, 2022 $ 5,240 $ 3,983 $ 9,223 Change in fair value of contingent earn-out liabilities (5,240 ) — (5,240 ) Payment of contingent earn-out liability — (3,983 ) (3,983 ) Balance— December 31, 2022 $ — $ — $ —

Note 11 - Goodwill and Intang_2

Note 11 - Goodwill and Intangibles (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Goodwill [Table Text Block]	January 1, 2022 Year-Ended December 31, 2022 December 31, 2022 Gross Carrying Amount Additions Impairments (1) Net Book Value Goodwill $ 119,941 $ 468 $ (120,409 ) $ —
Schedule of Intangible Assets and Goodwill [Table Text Block]	January 1, 2022 Year-Ended December 31, 2022 December 31, 2022 December 31, 2022 Gross Carrying Amount Additions Impairments (1) Accumulated Amortization Net Book Value Trademarks $ 65,910 $ 192 $ (3,087 ) $ (13,008 ) $ 50,007 Non-competition agreement 111 — (31 ) (80 ) — Transition services agreement 23 — — (23 ) — Customer relations 5,700 — — (950 ) 4,750 Other 700 — — (700 ) — Total intangibles $ 72,444 $ 192 $ (3,118 ) $ (14,761 ) $ 54,757 January 1, 2023 Nine Months Ended September 30, 2023 September 30, 2023 September 30, 2023 Gross Carrying Amount Additions Impairments (2) Accumulated Amortization Net Book Value Trademarks $ 62,202 $ — $ (39,445 ) $ (15,064 ) $ 7,693 Non-competition agreement 11 — — (11 ) — Transition services agreement 12 — — (12 ) — Customer relations 5,700 — — (1,377 ) 4,323 Other 700 — — (700 ) — Total intangibles $ 68,625 $ — $ (39,445 ) $ (17,164 ) $ 12,016
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Remainder of 2023 $ 413 2024 1,631 2025 1,590 2026 1,590 2027 1,590 2028 1,590 Thereafter 3,612 Total $ 12,016

Note 12 - Restructuring (Tables

Note 12 - Restructuring (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Restructuring and Related Costs [Table Text Block]	Three Months Ended Nine Months Ended September 30, 2023 September 30, 2023 (in thousands) (in thousands) Employee severance $ 396 $ 916 Retention bonus settled — 411 Contract termination costs — 285 Other restructuring costs 21 21 Total restructuring costs $ 417 $ 1,633
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	Employee Severance Retention Bonus Contract Termination Costs Other Total Balance – December 31, 2022 $ — $ — $ — $ — $ — Charges 915 411 285 21 1,632 Usage-cash (915 ) (411 ) (92 ) — (1,418 ) Usage-non-cash — — — (21 ) (21 ) Balance – September 30, 2023 $ — $ — $ 193 $ — $ 193

Note 1 - Organization and Des_2

Note 1 - Organization and Description of Business (Details Textual) $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
	May 09, 2023	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Net Income (Loss) Attributable to Parent		$ (6,270)	$ (116,902)	$ (66,857)	$ (175,987)
Net Cash Provided by (Used in) Operating Activities				(8,458)	(19,541)
Cash and Cash Equivalents, at Carrying Value		27,955	25,997	27,955	25,997
Retained Earnings (Accumulated Deficit)		(692,108)		(692,108)		$ (625,251)
Revenue from Contract with Customer, Excluding Assessed Tax		39,668	$ 66,326	109,811	$ 166,268
Restructuring Plan, Effected Employees	50
Restructuring Plan, Effected Contractors	15
Restructuring Charges		$ 400		$ 1,632		$ 0

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounts Receivable, Allowance for Credit Loss	$ 400				$ 400		$ 300
Impairment of Intangible Assets, Finite-Lived	0		$ 16,700	$ 3,118	39,445	$ 3,118	3,118
Paper Business and Kitchen Appliance Business [Member]
Impairment of Intangible Assets, Finite-Lived		$ 22,800
Other Noncurrent Assets [Member]
Security Deposit	100				100		100
Prepaid Expenses and Other Current Assets [Member] | Midcap Credit Facility [Member]
Security Deposit	400				400		900
Prepaid Expenses and Other Current Assets [Member] | Letter of Credit [Member]
Security Deposit	2,000				2,000		2,000
Accrued Liability [Member]
Contract with Customer, Refund Liability	$ 400				$ 400		$ 600

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Total net revenue	$ 39,668	$ 66,326	$ 109,811	$ 166,268
Heating, Cooling, and Air Quality [Member]
Total net revenue	15,770	27,179	29,512	56,835
Kitchen Appliances [Member]
Total net revenue	5,586	10,504	18,234	27,438
Health and Beauty [Member]
Total net revenue	3,034	3,661	11,725	12,452
Personal Protective Equipment [Member]
Total net revenue	0	516	549	1,565
Cookware, Kitchen Tools, and Gadgets [Member]
Total net revenue	2,408	5,128	8,315	14,229
Home Office [Member]
Total net revenue	2,116	3,045	7,410	10,077
Housewares [Member]
Total net revenue	6,418	8,787	19,558	23,478
Essential Oils and Related Accessories [Member]
Total net revenue	3,935	6,262	12,787	17,102
Product and Service, Other [Member]
Total net revenue	401	1,244	1,721	3,092
Sales Channel, Directly to Consumer [Member]
Total net revenue	39,526	63,796	107,357	161,853
Sales Channel, Through Intermediary [Member]
Total net revenue	142	2,530	2,454	4,415
North America [Member]
Total net revenue	38,456	65,348	105,905	162,814
North America [Member] | Sales Channel, Directly to Consumer [Member]
Total net revenue	38,314	62,818	103,451	158,399
North America [Member] | Sales Channel, Through Intermediary [Member]
Total net revenue	142	2,530	2,454	4,415
Other Than North America [Member]
Total net revenue	1,212	978	3,906	3,454
Other Than North America [Member] | Sales Channel, Directly to Consumer [Member]
Total net revenue	1,212	978	3,906	3,454
Other Than North America [Member] | Sales Channel, Through Intermediary [Member]
Total net revenue	$ 0	$ 0	$ 0	$ 0

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Financial Assets Measured at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Inputs, Level 1 [Member] | Warrant Liability [Member]
Fair value of warrant liability	$ 0	$ 0
Fair Value, Inputs, Level 2 [Member] | Warrant Liability [Member]
Fair value of warrant liability	0	0
Fair Value, Inputs, Level 3 [Member] | Warrant Liability [Member]
Fair value of warrant liability	1,063	3,473
Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents, fair value	27,955	43,574
Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents, fair value	0	0
Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents, fair value	0	0
Restricted Cash [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents, fair value	2,546	3,055
Restricted Cash [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents, fair value	0	0
Restricted Cash [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents, fair value	$ 0	$ 0

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies - Fair Value Liabilities Measured on Recurring Basis (Details) - Warrant Liability [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Warrants liability	$ 3,473	$ 0
Change in fair value of warrants	(2,410)	3,473
Warrants liability	$ 1,063	$ 3,473

Note 3 - Inventory (Details Tex

Note 3 - Inventory (Details Textual) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Other Inventory, Warehouse, Gross	$ 6.8	$ 8.6

Note 3 - Inventory - Schedule o

Note 3 - Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Inventory on-hand	$ 27,124	$ 34,374
Inventory in-transit	4,369	9,292
Inventory	$ 31,493	$ 43,666

Note 4 - Prepaid Expenses and_3

Note 4 - Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Prepaid inventory	$ 573	$ 1,342
Restricted cash	2,417	2,926
Prepaid insurance	1,516	1,991
Prepaid freight forwarder	217	576
Other	1,240	1,426
Prepaid expenses and current assets	$ 5,963	$ 8,261

Note 5 - Accrued and Other Cu_3

Note 5 - Accrued and Other Current Liabilities - Schedule of Accrued and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accrued compensation costs	$ 33	$ 53
Accrued professional fees and consultants	317	461
Accrued logistics costs	1,426	609
Product related accruals	907	1,248
Sales tax payable	899	711
Sales return reserve	431	646
Accrued fulfillment expense	534	755
Accrued insurance	439	356
Federal payroll taxes payable	1,243	1,467
Accrued interest payable	99	190
Warrant liability	1,063	3,473
All other accruals	3,349	4,285
Accrued and current liabilities	$ 10,740	$ 14,254

Note 6 - Credit Facility, Ter_3

Note 6 - Credit Facility, Term Loans and Warrants (Details Textual) - USD ($) $ / shares in Units, $ in Thousands					3 Months Ended	9 Months Ended
	Oct. 04, 2022	Sep. 29, 2022	Mar. 01, 2022	Dec. 22, 2021	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Proceeds from Lines of Credit						$ 63,978	$ 107,678
Warrant Liability			$ 19,000			$ 1,100
Securities Purchase Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			4,827,242
Sale of Stock, Number of Shares Issued in Transaction (in shares)			6,436,322
Class of Warrant or Right, Sale Price (in dollars per share)			$ 2.9099
Proceeds from Issuance of Warrants			$ 27,500
September Purchase Agreements [Member] | Registered Direct Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)		10,643,034
Sale of Stock, Number of Shares Issued in Transaction (in shares)	10,643,034	10,643,034
Proceeds from Issuance or Sale of Equity	$ 20,200
Payments of Stock Issuance Costs					$ 12,800
September Purchase Agreements [Member] | Registered Direct Offering [Member] | Accredited Purchasers [Member]
Sale of Stock, Number of Shares Issued in Transaction (in shares)		10,526,368
September Purchase Agreements [Member] | Registered Direct Offering [Member] | Insiders [Member]
Sale of Stock, Number of Shares Issued in Transaction (in shares)		116,666
Terminated Notes [Member]
Debt Instrument, Face Amount				$ 110,000
Midcap Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)				200,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 4.7
Warrants and Rights Outstanding, Term (Year)				10 years
Prefunded Warrants [Member] | Securities Purchase Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			3,013,850
Common Stock Warrants [Member] | Securities Purchase Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			2,260,388
Class of Warrant or Right, Sale Price (in dollars per share)			$ 2.91
Common Stock Warrants [Member] | September Purchase Agreements [Member] | Registered Direct Offering [Member] | Accredited Purchasers [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)		10,526,368
Class of Warrant or Right, Sale Price (in dollars per share)		$ 1.9
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)		1
Common Stock Warrants [Member] | September Purchase Agreements [Member] | Registered Direct Offering [Member] | Insiders [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)		116,666
Class of Warrant or Right, Sale Price (in dollars per share)		$ 2.1
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)		1
Line of Credit [Member] | Midcap Credit Facility [Member]
Debt Instrument, Term (Year)				3 years
Line of Credit Facility, Maximum Borrowing Capacity				$ 40,000
Proceeds from Lines of Credit				$ 27,600
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage				0.50%
Line Of Credit Facility, Maximum Liquidity Requirements During Period				$ 12,500
Line Of Credit Facility, Maximum Liquidity Requirements At All Other Times				$ 15,000
Line of Credit [Member] | Midcap Credit Facility [Member] | Term Secured Overnight Financing Rate [Member]
Debt Instrument, Basis Spread on Variable Rate				0.10%
Line of Credit [Member] | Midcap Credit Facility [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate				5.50%

Note 6 - Credit Facility, Ter_4

Note 6 - Credit Facility, Term Loans and Warrants - Schedule of Debt (Details) - Midcap Credit Facility [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
MidCap Credit Facility	$ 14,707	$ 21,899
Less: deferred debt issuance costs	(285)	(459)
Less: discount associated with issuance of warrants	(240)	(387)
Total MidCap Credit Facility	$ 14,182	$ 21,053

Note 6 - Credit Facility, Ter_5

Note 6 - Credit Facility, Term Loans and Warrants - Schedule of Interest Expense, Net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest expense	$ 487	$ 904	$ 1,623	$ 2,043
Interest income	(128)	0	(547)	0
Total interest expense, net	$ 359	$ 904	$ 1,076	$ 2,043

Note 7 - Stock-based Compensa_3

Note 7 - Stock-based Compensation (Details Textual) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($) shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)	10 years
Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount | $	$ 8.7
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 4 months 24 days
Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	4 years
Share-Based Payment Arrangement, Tranche One [Member] | Vesting on First Anniversary [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	25%
Share-Based Payment Arrangement, Tranche One [Member] | Vesting On Pro Rata Basis Over Remaining Period [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	75%
Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	3 years
Share-Based Payment Arrangement, Tranche Two [Member] | Vesting on First Anniversary [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	33 years
Share-Based Payment Arrangement, Tranche Two [Member] | Vesting On Pro Rata Basis Over Remaining Period [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	66 years
Aterian 2014 Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	99,310
Aterian 2018 Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	2,300,443
Aterion 2019 Equity Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	0
Aterion 2019 Equity Plan [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum	70%
Inducement Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	2,180,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)	10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	2,700,000

Note 7 - Stock-based Compensa_4

Note 7 - Stock-based Compensation - Schedule of Option Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Balance, options (in shares)	368,596
Balance, options, weighted average exercise price (in dollars per share)	$ 9.26
Balance, options, remaining contractual term (Year)	5 years 3 months	5 years 10 months 20 days
Options granted (in shares)	0
Options granted, weighted average exercise price (in dollars per share)	$ 0
Options exercised (in shares)	0
Options exercised, weighted average exercise price (in dollars per share)	$ 0
Options canceled (in shares)	(172,292)
Options canceled, weighted average exercise price (in dollars per share)	$ 9.32
Balance, options (in shares)	196,304	368,596
Balance, options, weighted average exercise price (in dollars per share)	$ 9.21	$ 9.26
Exercisable as of September 30, 2023 (in shares)	196,304
Exercisable, options, weighted average exercise price (in dollars per share)	$ 9.21
Exercisable, options, remaining contractual term (Year)	5 years 3 months
Vested and expected to vest as of September 30, 2023 (in shares)	196,304
Vested and expected to vest, options, , weighted average exercise price (in dollars per share)	$ 9.21
Vested and expected to vest, options, remaining contractual term (Year)	5 years 3 months

Note 7 - Stock-based Compensa_5

Note 7 - Stock-based Compensation - Restricted Stock Activity (Details) - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Nonvested (in shares) | shares	4,223,023
Nonvested, weighted average grant-date fair value (in dollars per share) | $ / shares	$ 4.85
Granted (in shares) | shares	12,050,644
Granted, weighted average grant-date fair value (in dollars per share) | $ / shares	$ 0.52
Vested (in shares) | shares	(2,666,468)
Vested, weighted average grant-date fair value (in dollars per share) | $ / shares	$ 3.21
Forfeited (in shares) | shares	(3,970,751)
Forfeited, weighted average grant-date fair value (in dollars per share) | $ / shares	$ 2.23
Nonvested (in shares) | shares	9,636,448
Nonvested, weighted average grant-date fair value (in dollars per share) | $ / shares	$ 0.96

Note 7 - Stock-based Compensa_6

Note 7 - Stock-based Compensation - Schedule of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Total stock-based compensation expense	$ 1,232	$ 2,943	$ 6,771	$ 11,854
Selling and Marketing Expense [Member]
Total stock-based compensation expense	330	999	2,091	4,228
Research and Development Expense [Member]
Total stock-based compensation expense	278	511	1,134	1,418
General and Administrative Expense [Member]
Total stock-based compensation expense	$ 624	$ 1,433	$ 3,546	$ 6,208

Note 8 - Net Loss Per Share - S

Note 8 - Net Loss Per Share - Schedule of Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net loss	$ (6,270)	$ (116,902)	$ (66,857)	$ (175,987)
Weighted-average number of shares outstanding, basic and diluted (in shares)	79,022,467	64,648,650	77,801,774	63,397,196
Net loss per share, basic and diluted (in dollars per share)	$ (0.08)	$ (1.81)	$ (0.86)	$ (2.78)
Anti-dilutive shares excluded from computation of net loss per share (in shares) (in shares)	26,360,485	13,054,457	22,784,728	9,238,156

Note 9 - Commitments and Cont_2

Note 9 - Commitments and Contingencies (Details Textual) $ in Thousands			1 Months Ended
	Feb. 24, 2022 USD ($)	Feb. 24, 2022 GBP (£)	Oct. 30, 2021 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Sales and Excise Tax Payable, Current				$ 899	$ 711
Mueller Action [Member]
Litigation Settlement In Cash			$ 500
Litigation Settlement, Coupons Awarded			300
Litigation Settlement, Amount Awarded to Other Party			$ 800
Earn-out Payment Dispute [Member]
Earn Out Payment Amount	$ 8,800	£ 6,902,816

Note 10 - Contingent Earn-out_3

Note 10 - Contingent Earn-out Liabilities (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Dec. 01, 2020	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	May 05, 2021
Business Combination, Contingent Consideration, Liability		$ 0	$ 0	$ 9,223
Smash Assets [Member]
Business Combination, Consideration Transferred	$ 25,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	4,220,000
Business Acquisition, Share Price (in dollars per share)	$ 6.89
Business Combination, Consideration Transferred Value Of Certain Inventory	$ 15,600
Business Combination, Contingent Consideration, Liability		$ 0	0	5,240
Smash Assets [Member] | Sellers Brokers [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	164,000
Squatty Potty LLC [Member]
Business Combination, Contingent Consideration, Liability			$ 0	3,983	$ 3,500
Squatty Potty LLC [Member] | Event Occurs Six Months Following Closing Date [Member]
Business Combination, Contingent Consideration, Liability				3,900
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High				$ 3,900

Note 10 - Contingent Earn-out_4

Note 10 - Contingent Earn-out Liabilities - Schedule of Contingent Earn-out Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Balance			$ 0	$ 9,223	$ 9,223
Change in fair value of contingent earn-out liabilities	$ 0	$ 774	0	5,240	(5,240)
Payment of Squatty Potty earn-out			0	(3,983)	(3,983)
Balance	0		0		0
Smash Assets [Member]
Balance			0	5,240	5,240
Change in fair value of contingent earn-out liabilities					(5,240)
Payment of Squatty Potty earn-out					0
Balance	$ 0		0		0
Squatty Potty LLC [Member]
Balance			$ 0	$ 3,983	3,983
Change in fair value of contingent earn-out liabilities					0
Payment of Squatty Potty earn-out					(3,983)
Balance					$ 0

Note 11 - Goodwill and Intang_3

Note 11 - Goodwill and Intangibles (Details Textual) - USD ($) $ in Thousands		3 Months Ended						9 Months Ended		12 Months Ended
	Oct. 04, 2022	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Goodwill, Impairment Loss		$ 0			$ 500	$ 90,921	$ 29,000	$ 0	$ 119,941	$ 120,409	[1]
Goodwill					$ 0					0
Impairment of Intangible Assets, Finite-Lived		$ 0		$ 16,700		$ 3,118		$ 39,445	$ 3,118	$ 3,118
Paper Business and Kitchen Appliance Business [Member]
Impairment of Intangible Assets, Finite-Lived			$ 22,800
Step and Go [Member]
Business Combination, Consideration Transferred	$ 700
Goodwill	$ 500
[1]The Company evaluated current economic conditions during 2022, including the impact of the Federal Reserve further increasing the risk-free interest rate, as well as the inflationary pressure on product and labor costs and operational impacts attributable to continued global supply chain disruptions. The Company believed that these conditions were factors in our market capitalization falling below the book value of net assets during the fiscal quarters ending March 31, 2022 and September 30, 2022. Accordingly, the Company concluded a triggering event had occurred in each of these periods and performed interim goodwill impairment analyses. As a result, the Company recorded a goodwill impairment charge of approximately $29.0 million and $90.9 during the three months ended March 31, 2022 and September 30, 2022, respectively. On October 4, 2022, the Company acquired Step and Go, a brand in the health and Wellness category, for $0.7 million. As part of the purchase price allocation of the acquisition, $0.5 million was attributed to goodwill. As our market capitalization was further reduced below net assets as of December 31, 2022, we concluded a triggering event has occurred to test goodwill, an impairment loss on goodwill of $0.5 million was recorded for the three months ended December 31, 2022, which is included in impairment loss on goodwill in the Consolidated Statement of Operations for the year-ended December 31, 2022.

Note 11 - Goodwill and Intang_4

Note 11 - Goodwill and Intangibles - Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022		Jan. 01, 2022
Goodwill, gross									$ 119,941
Goodwill, additions							$ 468
Goodwill	$ 0	$ (500)	$ (90,921)	$ (29,000)	$ 0	$ (119,941)	(120,409)	[1]
Goodwill		$ 0					$ 0
[1]The Company evaluated current economic conditions during 2022, including the impact of the Federal Reserve further increasing the risk-free interest rate, as well as the inflationary pressure on product and labor costs and operational impacts attributable to continued global supply chain disruptions. The Company believed that these conditions were factors in our market capitalization falling below the book value of net assets during the fiscal quarters ending March 31, 2022 and September 30, 2022. Accordingly, the Company concluded a triggering event had occurred in each of these periods and performed interim goodwill impairment analyses. As a result, the Company recorded a goodwill impairment charge of approximately $29.0 million and $90.9 during the three months ended March 31, 2022 and September 30, 2022, respectively. On October 4, 2022, the Company acquired Step and Go, a brand in the health and Wellness category, for $0.7 million. As part of the purchase price allocation of the acquisition, $0.5 million was attributed to goodwill. As our market capitalization was further reduced below net assets as of December 31, 2022, we concluded a triggering event has occurred to test goodwill, an impairment loss on goodwill of $0.5 million was recorded for the three months ended December 31, 2022, which is included in impairment loss on goodwill in the Consolidated Statement of Operations for the year-ended December 31, 2022.

Note 11 - Goodwill and Intang_5

Note 11 - Goodwill and Intangibles - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended			12 Months Ended
	Sep. 30, 2023		Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023		Sep. 30, 2022	Dec. 31, 2022		Jan. 01, 2023	Jan. 01, 2022
Intangible assets, gross										$ 68,625	$ 72,444
Intangible assets, additions					$ 0			$ 192
Intangibles assets, impairments	$ 0		$ (16,700)	$ (3,118)	(39,445)		$ (3,118)	(3,118)
Intangible assets, accumulated amortization	(17,164)	[1]			(17,164)	[1]		(14,761)	[2]
Intangible assets, net	12,016				12,016			54,757
Trademarks [Member]
Intangible assets, gross										62,202	65,910
Intangible assets, additions					0			192
Intangibles assets, impairments					(39,445)			(3,087)
Intangible assets, accumulated amortization	(15,064)	[1]			(15,064)	[1]		(13,008)	[2]
Intangible assets, net	7,693				7,693			50,007
Noncompete Agreements [Member]
Intangible assets, gross										11	111
Intangible assets, additions					0			0
Intangibles assets, impairments					0			(31)
Intangible assets, accumulated amortization	(11)	[1]			(11)	[1]		(80)	[2]
Intangible assets, net	0				0			0
Transition Services Agreement [Member]
Intangible assets, gross										12	23
Intangible assets, additions					0			0
Intangibles assets, impairments					0			0
Intangible assets, accumulated amortization	(12)	[1]			(12)	[1]		(23)	[2]
Intangible assets, net	0				0			0
Customer Relationships [Member]
Intangible assets, gross										5,700	5,700
Intangible assets, additions					0			0
Intangibles assets, impairments					0			0
Intangible assets, accumulated amortization	(1,377)	[1]			(1,377)	[1]		(950)	[2]
Intangible assets, net	4,323				4,323			4,750
Other Intangible Assets [Member]
Intangible assets, gross										$ 700	$ 700
Intangible assets, additions					0			0
Intangibles assets, impairments					0			0
Intangible assets, accumulated amortization	(700)	[1]			(700)	[1]		(700)	[2]
Intangible assets, net	$ 0				$ 0			$ 0
[1]On March 20, 2023, the Company made certain leadership changes in our essential oil business resulting in a change in strategy and outlook for the business which will result in a reduced portfolio offering. This reduction in the portfolio will be impactful to our essential oil business's future revenues and profitability and as a result the Company made revisions to our internal forecasts. The Company concluded that this change was an interim triggering event for the three months ending March 31, 2023 indicating the carrying value of our essential oil business's long-lived assets including trademarks may not be recoverable. Accordingly, the Company performed an interim impairment test of the trademark and assessed the recoverability of the related intangible assets by using level 3 inputs and comparing the carrying value of an asset group to the net undiscounted cash flow expected to be generated. The recoverability test indicated that certain definite-live trademark intangible assets were impaired. The Company concluded the carrying value of the trademark exceeded its estimated fair value which was determined utilizing the relief-from-royalty method to determine discounted projected future cash flows which resulted in an impairment charge. The Company recorded an intangible impairment charge of $16.7 million in the three months ending March 31, 2023 within impairment loss on intangibles on the condensed consolidated statement of operations.[2]Certain asset groups experienced a significant decrease in sales and contribution margin through September 30, 2022. This was considered an interim triggering event for the three months ended September 30, 2022. Based on the analysis of comparing the undiscounted cash flow to the carrying value of the asset group, one group tested indicated that the assets may not be recoverable. For this asset group, the Company compared the fair value to the carrying amount of the asset group and recorded an intangible impairment charge of $3.1 million for the year-ended December 31, 2022.

Note 11 - Goodwill and Intang_6

Note 11 - Goodwill and Intangibles - Schedule of Future Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Remainder of 2023	$ 413
2024	1,631
2025	1,590
2026	1,590
2027	1,590
2028	1,590
Thereafter	3,612
Total	$ 12,016	$ 54,757

Note 12 - Restructuring (Detail

Note 12 - Restructuring (Details Textual) $ in Thousands		3 Months Ended	9 Months Ended	12 Months Ended
	May 09, 2023	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Restructuring Plan, Effected Employees	50
Restructuring Plan, Effected Contractors	15
Restructuring Charges		$ 400	$ 1,632	$ 0
Restructuring Reserve		193	193	$ 0
Accrued Expenses and Other Current Liabilities [Member]
Restructuring Reserve		200	200
Other Liabilities [Member]
Restructuring Reserve		$ 100	$ 100

Note 12 - Restructuring - Sched

Note 12 - Restructuring - Schedule of Restructuring Costs (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Total restructuring costs	$ 417	$ 1,633
Employee Severance [Member]
Total restructuring costs	396	916
Retention Bonus Settlement [Member]
Total restructuring costs	0	411
Contract Termination [Member]
Total restructuring costs	0	285
Other Restructuring [Member]
Total restructuring costs	$ 21	$ 21

Note 12 - Restructuring - Summa

Note 12 - Restructuring - Summary of Restructuring Reserve (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Balance – December 31, 2022		$ 0
Charges	$ 400	1,632	$ 0
Usage-cash		(1,418)
Usage-non-cash		(21)
Balance – September 30, 2023	193	193	0
Employee Severance [Member]
Balance – December 31, 2022		0
Charges		915
Usage-cash		(915)
Usage-non-cash		0
Balance – September 30, 2023	0	0	0
Retention Bonus Settlement [Member]
Balance – December 31, 2022		0
Charges		411
Usage-cash		(411)
Usage-non-cash		0
Balance – September 30, 2023	0	0	0
Contract Termination [Member]
Balance – December 31, 2022		0
Charges		285
Usage-cash		(92)
Usage-non-cash		0
Balance – September 30, 2023	193	193	0
Other Restructuring [Member]
Balance – December 31, 2022		0
Charges		21
Usage-cash		0
Usage-non-cash		(21)
Balance – September 30, 2023	$ 0	$ 0	$ 0