Aterian (ATER) 10-Q 12 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 08, 2024
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	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
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	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		8,755,187

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands		Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash		$ 16,071	$ 20,023
Accounts receivable, net		3,259	4,225
Inventory		16,561	20,390
Prepaid and other current assets		4,968	4,998
Total current assets		40,859	49,636
Property and equipment, net		749	775
Other intangibles, net		10,148	11,320
Other non-current assets		383	138
Total assets		52,139	61,869
Current Liabilities:
Credit facility		6,738	11,098
Accounts payable		5,621	4,190
Seller notes		467	1,049
Accrued and other current liabilities		8,438	9,110
Total current liabilities		21,264	25,447
Other liabilities		249	391
Total liabilities		21,513	25,838
Commitments and contingencies (Note 10)
Stockholders' equity:
Common stock, $0.0001 par value, 500,000,000 shares authorized and 7,508,246 and 8,743,687 shares outstanding at December 31, 2023 and September 30, 2024, respectively (*)	[1]	9	9
Additional paid-in capital		741,483	736,675
Accumulated deficit		(710,379)	(699,815)
Accumulated other comprehensive loss		(487)	(838)
Total stockholders’ equity		30,626	36,031
Total liabilities and stockholders' equity		$ 52,139	$ 61,869
[1]The number of shares and per share amounts have been retroactively restated to reflect the one for twelve (1 for 12) reverse stock split, which was effective on March 22, 2024.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
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, outstanding (in shares)	8,743,687	7,508,246

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net revenue		$ 26,239	$ 39,668	$ 74,438	$ 109,811
Cost of goods sold		10,411	20,085	28,550	56,236
Gross profit		15,828	19,583	45,888	53,575
Operating expenses:
Sales and distribution		13,912	20,921	42,288	61,704
Research and development		0	852	0	3,808
General and administrative		3,646	4,326	13,812	16,566
Impairment loss on intangibles		0	0	0	39,445
Total operating expenses		17,558	26,099	56,100	121,523
Operating loss		(1,730)	(6,516)	(10,212)	(67,948)
Interest expense, net		189	359	741	1,076
Change in fair value of warrant liabilities		(161)	(567)	(730)	(2,410)
Other (income) expense, net		225	(128)	275	101
Loss before income taxes		(1,983)	(6,180)	(10,498)	(66,715)
Provision (benefit) for income taxes		(210)	90	66	142
Net loss		$ (1,773)	$ (6,270)	$ (10,564)	$ (66,857)
Net loss per share, basic and diluted (in dollars per share)		$ (0.25)	$ (0.95)	$ (1.51)	$ (10.3)
Weighted-average number of shares outstanding, basic and diluted (*) (in shares)	[1]	7,166,612	6,600,485	6,977,262	6,493,852
[1]The number of shares and per share amounts have been retroactively restated to reflect the one for twelve (1 for 12) reverse stock split, which was effective on March 22, 2024.

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss	$ (1,773)	$ (6,270)	$ (10,564)	$ (66,857)
Other comprehensive loss:
Foreign currency translation adjustments	380	(213)	351	42
Other comprehensive (loss) gain	380	(213)	351	42
Comprehensive loss	$ (1,393)	$ (6,483)	$ (10,213)	$ (66,815)

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, 2022	[1]	6,729,533
BALANCE at Dec. 31, 2022		$ 8	[1]	$ 728,339	$ (625,251)	$ (1,144)	$ 101,952
Net loss		$ 0	[1]	0	(66,857)	0	(66,857)
Issuance of shares of restricted common stock (in shares)	[1]	1,004,327
Issuance of shares of restricted common stock		$ 1	[1]	0	0	0	1
Forfeiture of shares of restricted common stock (in shares)	[1]	(330,924)
Stock-based compensation expense		$ 0	[1]	6,481	0	0	6,481
Other comprehensive loss		$ 0	[1]	0	0	42	42
Issuance of common stock (in shares)	[1]	25,000
Issuance of common stock			[1]	290			290
BALANCE (in shares) at Sep. 30, 2023	[1]	7,427,936
BALANCE at Sep. 30, 2023		$ 9	[1]	735,110	(692,108)	(1,102)	41,909
BALANCE (in shares) at Jun. 30, 2023	[1]	7,334,825
BALANCE at Jun. 30, 2023		$ 9	[1]	733,878	(685,838)	(889)	47,160
Net loss		$ 0	[1]	0	(6,270)	0	(6,270)
Issuance of shares of restricted common stock (in shares)	[1]	329,979
Issuance of shares of restricted common stock		$ 0	[1]	0	0	0	0
Forfeiture of shares of restricted common stock (in shares)	[1]	(236,868)
Stock-based compensation expense		$ 0	[1]	1,232	0	0	1,232
Other comprehensive loss		$ 0		0	0	(213)	(213)
BALANCE (in shares) at Sep. 30, 2023	[1]	7,427,936
BALANCE at Sep. 30, 2023		$ 9	[1]	735,110	(692,108)	(1,102)	41,909
BALANCE (in shares) at Dec. 31, 2023	[1]	7,508,246
BALANCE at Dec. 31, 2023		$ 9	[1]	736,675	(699,815)	(838)	36,031
Net loss		$ 0	[1]	0	(10,564)	0	(10,564)
Issuance of shares of restricted common stock (in shares)	[1]	1,384,474
Issuance of shares of restricted common stock		$ 0	[1]	0	0	0	0
Forfeiture of shares of restricted common stock (in shares)	[1]	(327,813)
Stock-based compensation expense		$ 0	[1]	4,138	0	0	4,138
Other comprehensive loss		$ 0	[1]	0	0	351	351
Issuance of common stock (in shares)	[1]	178,780
Issuance of common stock		$ 0	[1]	670	0	0	670
BALANCE (in shares) at Sep. 30, 2024	[1]	8,743,687
BALANCE at Sep. 30, 2024		$ 9	[1]	741,483	(710,379)	(487)	30,626
BALANCE (in shares) at Jun. 30, 2024	[1]	8,587,159
BALANCE at Jun. 30, 2024		$ 9	[1]	740,351	(708,606)	(867)	30,887
Net loss		$ 0	[1]	0	(1,773)	0	(1,773)
Issuance of shares of restricted common stock (in shares)	[1]	174,825
Issuance of shares of restricted common stock		$ 0	[1]	0	0	0	0
Forfeiture of shares of restricted common stock (in shares)	[1]	(18,297)
Stock-based compensation expense		$ 0	[1]	1,132	0	0	1,132
Other comprehensive loss		$ 0	[1]	0	0	380	380
Issuance of common stock (in shares)		0
Issuance of common stock		$ 0		0	0	0	0
BALANCE (in shares) at Sep. 30, 2024	[1]	8,743,687
BALANCE at Sep. 30, 2024		$ 9	[1]	$ 741,483	$ (710,379)	$ (487)	$ 30,626
[1]The number of shares and per share amounts have been retroactively restated to reflect the one for twelve (1 for 12) reverse stock split, which was effective on March 22, 2024.

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, 2024	Dec. 31, 2023	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
OPERATING ACTIVITIES:
Net loss	$ (1,773)		$ (6,270)	$ (10,564)	$ (66,857)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization				1,279	3,416
Provision (recovery) for sales returns				86	(215)
Amortization of deferred financing cost and debt discounts				160	321
Stock-based compensation				6,394	6,771
Change in deferred tax expense				(5)	0
Change in inventory provisions				(1,653)	213
Change in fair value of warrant liabilities	(161)		(567)	(730)	(2,410)
Impairment of Intangible Assets, Finite-Lived	0		0	0	39,445	$ 39,728	[1]
Allowance for credit losses					59
Changes in assets and liabilities:
Accounts receivable				966	1,186
Inventory				5,482	11,960
Prepaid and other current assets				486	1,942
Accounts payable, accrued and other liabilities				273	(4,289)
Cash (used in) provided by operating activities				2,174	(8,458)
INVESTING ACTIVITIES:
Purchase of fixed assets				(42)	(80)
Purchase of Step and Go assets					(125)
Purchase of minority equity investment				(200)	0
Cash used in investing activities				(242)	(205)
FINANCING ACTIVITIES:
Repayments on note payable to Smash				(633)	(518)
Borrowings from MidCap credit facilities				44,386	63,978
Repayments for MidCap credit facilities				(48,976)	(71,165)
Insurance obligation payments				(498)	(788)
Insurance financing proceeds					986
Cash used in financing activities				(5,721)	(7,507)
Foreign currency effect on cash, cash equivalents, and restricted cash				313	42
Net change in cash and restricted cash for the year				(3,476)	(16,128)
Cash and restricted cash at beginning of year		$ 30,501		22,195	46,629	46,629
Cash and restricted cash at end of year	18,719	22,195	30,501	18,719	30,501	22,195
RECONCILIATION OF CASH AND RESTRICTED CASH:
Cash	16,071		27,955	16,071	27,955
Restricted Cash—Prepaid and other current assets	2,519		2,417	2,519	2,417
Restricted cash—Other non-current assets	129	100	129	129	129	100
TOTAL CASH AND RESTRICTED CASH	$ 18,719	$ 22,195	$ 30,501	18,719	30,501	$ 22,195
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for interest				966	1,457
Cash paid for taxes				151	90
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Non-cash consideration paid to contractors				620	321
Non-cash minority equity investment				$ 50
[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.

Note 1 - Company Overview

Note 1 - Company Overview	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. COMPANY OVERVIEW Aterian, Inc. (the "Company") 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, air quality appliances, health and beauty products and essential oils. Our primary brands include Squatty Potty, HomeLabs, Mueller Living, PurSteam, Healing Solutions, and Photo Paper Direct ("PPD"). We generate revenue primarily through the online sales of our various consumer products with substantially all of our sales being made through the Amazon U.S. marketplace. Headquartered in New Jersey, the Company also maintains offices in China, the Philippines, and the United Kingdom. Liquidity and Going Concern As an emerging growth company, 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, at a reduced level, 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 are focusing 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, 2024 September 30, 2024 • We are required to remain in compliance with certain financial covenants required by the MidCap Credit facility (See Note 7, September 30, 2024 September 30, 2025. February 2024, December 2026 no 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 The Company has completed two 18 February 2024, December 2026 ( 7, Although significant strides have been made in reducing our operating losses and strengthening our balance sheet, uncertainties persist in our business operations and the forecasting of our business. These uncertainties raise substantial doubt about our ability to continue as a going concern. The accompanying Condensed Consolidated Financial Statements have been prepared on the basis that we will continue to operate as a going concern, which contemplates that we will be able to realize assets and settle liabilities and commitments in the normal course of business for the foreseeable future. Accordingly, the accompanying Condensed Consolidated Financial Statements do not may Nasdaq Listing - April 24, 2023, 30 $1.00 5550 2 180 October 23, 2023, 5810 3 October 13, 2023, October 24, 2023, 180 April 22, 2024, Nasdaq notified the Company in the Compliance Notice that from March 22, 2024 April 5, 2024 $1.00 5450 1 On August 11, 2023, one 1 1 On March 20, 2024, 1 not not The Common Stock began trading on a Reverse Stock Split-adjusted basis on the Nasdaq on March 22, 2024. 10 Restructuring - May 9, 2023, December 31, 2023 On February 8, 2024, three nine September 30, 2024

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Unaudited Interim Financial Information September 30, 2024 September 30, 2024 2023 three nine September 30, 2024 2023 three nine September 30, 2024 not December 31, 2024 The Condensed Consolidated Balance Sheet as of December 31, 2023 10 December 31, 2023 March 19, 2024 ( 2 not nine September 30, 2024 2, The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form 10 8 X. not September 30, 2024 three nine Use of Estimates Principles of Consolidation Restricted Cash December 31, 2023 As of September 30, 2024 Inventory and Cost of Goods Sold first first may no 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, 2023 September 30, 2024 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 $0.2 million at December 31, 2023 September 30, 2024 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, 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 Three Months Ended September 30, 2024 (in thousands) Direct Wholesale/Other Total North America $ 24,243 $ 539 $ 24,782 Other 1,456 — 1,456 Total net revenue $ 25,700 $ 539 $ 26,239 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 Nine Months Ended September 30, 2024 (in thousands) Direct Wholesale/Other Total North America $ 69,264 $ 839 $ 70,103 Other 4,335 — 4,335 Total net revenue $ 73,599 $ 839 $ 74,438 Net Revenue by Product Categories three nine September 30, 2024 2023 Three Months Ended September 30, 2023 2024 (in thousands) Heating, cooling and air quality $ 15,770 $ 8,276 Kitchen appliances 5,586 2,777 Health and beauty 3,034 2,814 Cookware, kitchen tools and gadgets 2,408 1,398 Home office 2,116 1,971 Housewares 6,418 5,700 Essential oils and related accessories 3,935 3,294 Other 401 9 Total net revenue $ 39,668 $ 26,239 Nine Months Ended September 30, 2023 2024 (in thousands) Heating, cooling and air quality $ 29,512 $ 21,876 Kitchen appliances 18,234 6,809 Health and beauty 11,725 9,558 Cookware, kitchen tools and gadgets 8,315 4,088 Home office 7,410 6,312 Housewares 19,558 15,632 Essential oils and related accessories 12,787 9,737 Other 2,270 426 Total net revenue $ 109,811 $ 74,438 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 During the three December 31, 2023, three December 31, 2023 may not 3 three December 31, 2023 These fair value measurements require significant judgements using Level 3 not not may September 30, 2024 There were no nine September 30, 2024 We will continue to closely monitor actual results versus expectations as well as whether and to what extent any significant changes in current events or conditions result in corresponding changes to our expectations about future estimated cash flows. If our adjusted expectations of the operating results do not may may Fair Value of Financial Instruments September 30, 2024 December 31, 2023 September 30, 2024 The fair value of the 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 ) 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 tables summarize the fair value of the Company’s financial assets that are measured at fair value as of December 31, 2023 September 30, 2024 December 31, 2023 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 20,023 $ — $ — Restricted Cash 2,172 — — Liabilities: Fair value of warrant liabilities — — 1,033 September 30, 2024 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 16,071 $ — $ — Restricted cash 2,648 — — Liabilities: Fair value of warrant liabilities — — 303 A summary of the activity of the Level 3 December 31, 2023 nine September 30, 2024 September 30, 2023 Warrants liabilities as of January 1, 2023 $ 3,473 Change in fair value of warrants (2,410 ) Warrants liabilities as of September 30, 2023 $ 1,063 September 30, 2024 Warrants liabilities as of January 1, 2024 $ 1,033 Change in fair value of warrants (730 ) Warrants liabilities as of September 30, 2024 $ 303 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 December 31, 2024. may not In August 2023, 2023 09, 740 may eight 5 December 15, 2024. In November 2023, 2023 07, 2023 07” one December 15, 2023, December 15, 2024, 2023 07

Note 3 - Accounts Receivable

Note 3 - Accounts Receivable	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Accounts and Nontrade Receivable [Text Block]	3. ACCOUNTS RECEIVABLE Accounts receivable consisted of the following as of December 31, 2023 September 30, 2024 December 31, 2023 September 30, 2024 Trade accounts receivable $ 4,356 $ 3,406 Allowance for credit losses (131 ) (147 ) Accounts receivable-net $ 4,225 $ 3,259

Note 4 - Inventory

Note 4 - Inventory	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Inventory Disclosure [Text Block]	4. INVENTORY Inventory consisted of the following as of December 31, 2023 September 30, 2024 December 31, 2023 September 30, 2024 Inventory on-hand $ 18,980 $ 14,482 Inventory in-transit 1,410 2,079 Inventory $ 20,390 $ 16,561 The Company’s inventory on-hand is held either with Amazon or the Company’s other third not December 31, 2023 September 30, 2024

Note 5 - Prepaid Expenses and O

Note 5 - Prepaid Expenses and Other Current Assets	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Prepaid Expenses And Other Current Assets [Text Block]	5. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid and other current assets consisted of the following as of December 31, 2023 September 30, 2024 December 31, 2023 September 30, 2024 Prepaid inventory $ 619 $ 647 Restricted cash 2,043 2,519 Prepaid insurance 1,355 653 Prepaid freight forwarder 100 652 Other 881 497 $ 4,998 $ 4,968

Note 6 - Accrued and Other Curr

Note 6 - Accrued and Other Current Liabilities	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	6. ACCRUED AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consisted of the following as of December 31, 2023 September 30, 2024 December 31, 2023 September 30, 2024 Accrued compensation costs $ 140 $ 1,818 Accrued professional fees and consultants 310 151 Accrued logistics costs 149 105 Product related accruals 644 361 Sales tax payable 1,019 1,157 Sales return reserve 233 319 Accrued fulfillment expense 821 227 Accrued insurance 187 500 Federal payroll taxes payable 1,243 1,063 Accrued interest payable 146 50 Warrant liabilities 1,033 303 All other accruals 3,185 2,384 Accrued and current liabilities $ 9,110 $ 8,438 The Company sponsors, through its professional employer organization provider, a 401 401 not 401

Note 7 - Credit Facility, Term

Note 7 - Credit Facility, Term Loans and Warrants	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	7. CREDIT FACILITY, TERM LOANS AND WARRANTS MidCap Credit Facility On December 22, 2021, three 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 minimum liquidity covenant, which includes the Company’s unrestricted U.S. cash plus the revolving loan availability, requires that Midcap shall not February 1st May 31st The Midcap Warrant has an exercise price of $56.40 per share, subject to adjustment for stock splits, reverse stock splits, stock dividends and similar transactions, is immediately exercisable, has a term of ten On February 23, 2024, December 2026 The Company is in compliance with the financial covenants contained within the Credit Agreement as of September 30, 2024 The Company’s credit facility consisted of the following as of December 31, 2023 September 30, 2024 December 31, 2023 September 30, 2024 MidCap Credit Facility $ 11,515 $ 7,081 Less: deferred debt issuance costs (226 ) (217 ) Less: discount associated with issuance of warrants (191 ) (126 ) Total MidCap Credit Facility $ 11,098 $ 6,738 Interest Expense, Net Interest expense, net consisted of the following for the three nine September 30, 2023 2024 Three Months Ended September 30, Nine Months Ended September 30, 2023 2024 2023 2024 Interest expense $ 487 $ 272 $ 1,623 $ 961 Interest income (128 ) (83 ) (547 ) (220 ) Total interest expense, net $ 359 $ 189 $ 1,076 $ 741 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, 2024

Note 8 - Stock-based Compensati

Note 8 - Stock-based Compensation	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	8. STOCK-BASED COMPENSATION The Company has three 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, 2024 no 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, 2024 2018 Options granted to date under the Aterian 2014 2018 four first thirty-six three 33 1/3% first 66 2/3% twenty-four 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, 2024 The Inducement Plan has not not 5635 4 first Reverse Stock Split On March 20, 2024, 1 not not The reverse stock split is deemed an equity restructuring pursuant to ASC 718, no no three nine September 30, 2024 The Common Stock began trading on a Reverse Stock Split-adjusted basis on the Nasdaq on March 22, 2024. 10 The following is a summary of stock option activity during the nine September 30, 2024 Options Outstanding Number of Options (*) Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life (years) Balance—January 1, 2024 16,365 $ 110.51 5.00 Options granted — $ — — Options exercised — $ — — Options canceled (3,314 ) $ 114.02 — Balance—September 30, 2024 13,051 $ 109.62 4.25 Exercisable as of September 30, 2024 13,051 $ 109.62 4.25 Vested and expected to vest as of September 30, 2024 13,051 $ 109.62 4.25 (*) The number of options and exercise price per share have been retroactively restated to reflect the one twelve 1 12 March 22, 2024. As of September 30, 2024 A summary of restricted stock award activity within the Company’s equity plans and changes for the nine September 30, 2024 Restricted Stock Awards Shares (*) Weighted Average Grant-Date Fair Value Nonvested at January 1, 2024 840,815 $ 9.73 Granted 1,384,474 $ 2.45 Vested (466,974 ) $ 9.57 Forfeited (327,813 ) $ 4.91 Nonvested at September 30, 2024 1,430,502 $ 3.84 (*) The number of shares and grant date fair value per share have been retroactively restated to reflect the one twelve 1 12 March 22, 2024. As of September 30, 2024 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, 2023 2024 Three Months Ended September 30, Nine Months Ended September 30, 2023 2024 2023 2024 (in thousands) (in thousands) Sales and distribution expenses $ 330 $ 457 $ 2,091 $ 1,702 Research and development expenses 278 — 1,134 — General and administrative expenses 624 1,349 3,546 4,692 Total stock-based compensation expense $ 1,232 $ 1,806 $ 6,771 $ 6,394

Note 9 - Net Loss Per Share

Note 9 - Net Loss Per Share	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	9. 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, 2023 2024 2023 2024 Net loss $ (6,270 ) $ (1,773 ) $ (66,857 ) $ (10,564 ) Weighted-average number of shares used in computing net loss per share, basic and diluted (*) 6,600,485 7,166,612 6,493,852 6,977,262 Net loss per share, basic and diluted $ (0.95 ) $ (0.25 ) $ (10.30 ) $ (1.51 ) Anti-dilutive shares excluded from computation of net loss per share (in shares)(*) 2,196,707 1,930,507 1,898,728 2,066,484 (*) The number of shares and per share amounts have been retroactively restated to reflect the one twelve 1 March 22, 2024.

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	10. COMMITMENTS AND CONTINGENCIES Sales or Other Similar Taxes no not December 31, 2023 September 30, 2024 Legal Proceedings not no not no Settlement Agreement May 2, 2021, one three first May 31, 2021, second September 30, 2021, third November 30, 2021. September 30, 2021. not first December 31, 2022 December 31, 2023. September 30, 2024 Mueller Action October 2021, April 2022, three March 31, 2022, August 3, 2023 May 8, 2024. Earn-out Payment Dispute February 24, 2022, May 5, 2021, £6,902,816 not. September 14, 2022, May 18, 2023. February 2024, no no

Note 11 - Intangibles

Note 11 - Intangibles	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	11. INTANGIBLES The following tables summarize the changes in the Company’s intangible assets as of December 31, 2023 September 30, 2024 January 1, 2023 Year-Ended December 31, 2023 December 31, 2023 December 31, 2023 Gross Carrying Amount Additions Impairments (1) Accumulated Amortization Net Book Value Trademarks $ 62,202 — $ (39,728 ) $ (15,335 ) $ 7,140 Non-competition agreement 11 — — (11 ) — Transition services agreement 12 — — (12 ) — Customer relationships 5,700 — — (1,520 ) 4,180 Other 700 — — (700 ) — Total intangibles $ 68,625 $ — $ (39,728 ) $ (17,578 ) $ 11,320 January 1, 2024 Nine Months Ended September 30, 2024 September 30, 2024 September 30, 2024 Gross Carrying Amount Additions Impairments Accumulated Amortization Net Book Value Trademarks $ 21,285 $ — $ — $ (14,921 ) $ 6,364 Non-competition agreement 11 — — (11 ) — Transition services agreement 12 — — (12 ) — Customer relationships 5,700 — — (1,948 ) 3,752 Software — 38 — (6 ) 32 Other 700 — — (700 ) — Total intangibles $ 27,708 $ 38 $ — $ (17,598 ) $ 10,148 ( 1 On March 20, 2023, three March 31, 2023 may not 3 three March 31, 2023 During the three September 30, 2023 three September 30, 2023 three September 30, 2023 may not 3 three September 30, 2023 During the three December 31, 2023 three December 31, 2023 may not 3 three December 31, 2023 The following table sets forth the estimated aggregate amortization of the Company’s intangible assets for the next five Remainder of 2024 $ 391 2025 1,564 2026 1,564 2027 1,554 2028 1,551 2029 1,551 Thereafter 1,973 Total $ 10,148

Note 12 - Restructuring

Note 12 - Restructuring	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	12. RESTRUCTURING On May 9, 2023, December 31, 2023 On February 8, 2024, three nine September 30, 2024 The accounting for the restructuring costs follows the provisions of ASC 420, The following tables provide a summary of the restructuring costs incurred: Three Months Ended Three Months Ended September 30, 2023 September 30, 2024 (in thousands) (in thousands) Employee severance $ 396 $ (9 ) Retention bonus settled — — Other restructuring costs (1) 21 (1 ) Total restructuring costs $ 417 $ (10 ) Nine Months Ended Nine Months Ended September 30, 2023 September 30, 2024 (in thousands) (in thousands) Employee severance $ 916 $ 674 Retention bonus settled 411 — Other restructuring costs (1) 306 (109 ) Total restructuring costs $ 1,633 $ 565 ( 1 three nine September 30, 2024 The following table provides a summary of the Company's total restructuring reserve: Employee Severance Contract Termination Costs Other Total Balance – December 31, 2023 $ — $ 193 $ — $ 193 Charges 683 — 10 693 Usage-cash (671 ) (75 ) (9 ) (755 ) Usage-non-cash (9 ) (118 ) (1 ) (128 ) Balance – September 30, 2024 $ 3 $ — $ — $ 3 As of September 30, 2024 As of December 31, 2023 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, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	13. SUBSEQUENT EVENTS The Company conducted a review for subsequent events and determined that no

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]		5. Rule 10b 5 1 three September 30, 2024 no 10b5 1 10b5 1 408
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
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, 2024 September 30, 2024 2023 three nine September 30, 2024 2023 three nine September 30, 2024 not December 31, 2024 The Condensed Consolidated Balance Sheet as of December 31, 2023 10 December 31, 2023 March 19, 2024 ( 2 not nine September 30, 2024 2, The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form 10 8 X. not September 30, 2024 three nine
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, 2023 As of September 30, 2024
Inventories And Cost Of Goods Sold [Policy Text Block]	Inventory and Cost of Goods Sold first first may no 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 [Policy Text Block]	Accounts Receivable not not December 31, 2023 September 30, 2024
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 $0.2 million at December 31, 2023 September 30, 2024 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, 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 Three Months Ended September 30, 2024 (in thousands) Direct Wholesale/Other Total North America $ 24,243 $ 539 $ 24,782 Other 1,456 — 1,456 Total net revenue $ 25,700 $ 539 $ 26,239 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 Nine Months Ended September 30, 2024 (in thousands) Direct Wholesale/Other Total North America $ 69,264 $ 839 $ 70,103 Other 4,335 — 4,335 Total net revenue $ 73,599 $ 839 $ 74,438 Net Revenue by Product Categories three nine September 30, 2024 2023 Three Months Ended September 30, 2023 2024 (in thousands) Heating, cooling and air quality $ 15,770 $ 8,276 Kitchen appliances 5,586 2,777 Health and beauty 3,034 2,814 Cookware, kitchen tools and gadgets 2,408 1,398 Home office 2,116 1,971 Housewares 6,418 5,700 Essential oils and related accessories 3,935 3,294 Other 401 9 Total net revenue $ 39,668 $ 26,239 Nine Months Ended September 30, 2023 2024 (in thousands) Heating, cooling and air quality $ 29,512 $ 21,876 Kitchen appliances 18,234 6,809 Health and beauty 11,725 9,558 Cookware, kitchen tools and gadgets 8,315 4,088 Home office 7,410 6,312 Housewares 19,558 15,632 Essential oils and related accessories 12,787 9,737 Other 2,270 426 Total net revenue $ 109,811 $ 74,438
Goodwill and Intangible Assets, Intangible Assets, 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 During the three December 31, 2023, three December 31, 2023 may not 3 three December 31, 2023 These fair value measurements require significant judgements using Level 3 not not may September 30, 2024 There were no nine September 30, 2024 We will continue to closely monitor actual results versus expectations as well as whether and to what extent any significant changes in current events or conditions result in corresponding changes to our expectations about future estimated cash flows. If our adjusted expectations of the operating results do not may may
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments September 30, 2024 December 31, 2023 September 30, 2024 The fair value of the 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 ) 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 tables summarize the fair value of the Company’s financial assets that are measured at fair value as of December 31, 2023 September 30, 2024 December 31, 2023 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 20,023 $ — $ — Restricted Cash 2,172 — — Liabilities: Fair value of warrant liabilities — — 1,033 September 30, 2024 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 16,071 $ — $ — Restricted cash 2,648 — — Liabilities: Fair value of warrant liabilities — — 303 A summary of the activity of the Level 3 December 31, 2023 nine September 30, 2024 September 30, 2023 Warrants liabilities as of January 1, 2023 $ 3,473 Change in fair value of warrants (2,410 ) Warrants liabilities as of September 30, 2023 $ 1,063 September 30, 2024 Warrants liabilities as of January 1, 2024 $ 1,033 Change in fair value of warrants (730 ) Warrants liabilities as of September 30, 2024 $ 303
New Accounting Pronouncements, Policy [Policy Text Block]	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 December 31, 2024. may not In August 2023, 2023 09, 740 may eight 5 December 15, 2024. In November 2023, 2023 07, 2023 07” one December 15, 2023, December 15, 2024, 2023 07

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	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 Three Months Ended September 30, 2024 (in thousands) Direct Wholesale/Other Total North America $ 24,243 $ 539 $ 24,782 Other 1,456 — 1,456 Total net revenue $ 25,700 $ 539 $ 26,239 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 Nine Months Ended September 30, 2024 (in thousands) Direct Wholesale/Other Total North America $ 69,264 $ 839 $ 70,103 Other 4,335 — 4,335 Total net revenue $ 73,599 $ 839 $ 74,438 Three Months Ended September 30, 2023 2024 (in thousands) Heating, cooling and air quality $ 15,770 $ 8,276 Kitchen appliances 5,586 2,777 Health and beauty 3,034 2,814 Cookware, kitchen tools and gadgets 2,408 1,398 Home office 2,116 1,971 Housewares 6,418 5,700 Essential oils and related accessories 3,935 3,294 Other 401 9 Total net revenue $ 39,668 $ 26,239 Nine Months Ended September 30, 2023 2024 (in thousands) Heating, cooling and air quality $ 29,512 $ 21,876 Kitchen appliances 18,234 6,809 Health and beauty 11,725 9,558 Cookware, kitchen tools and gadgets 8,315 4,088 Home office 7,410 6,312 Housewares 19,558 15,632 Essential oils and related accessories 12,787 9,737 Other 2,270 426 Total net revenue $ 109,811 $ 74,438
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	December 31, 2023 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 20,023 $ — $ — Restricted Cash 2,172 — — Liabilities: Fair value of warrant liabilities — — 1,033 September 30, 2024 Fair Value Measurement Category Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 16,071 $ — $ — Restricted cash 2,648 — — Liabilities: Fair value of warrant liabilities — — 303
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	September 30, 2023 Warrants liabilities as of January 1, 2023 $ 3,473 Change in fair value of warrants (2,410 ) Warrants liabilities as of September 30, 2023 $ 1,063 September 30, 2024 Warrants liabilities as of January 1, 2024 $ 1,033 Change in fair value of warrants (730 ) Warrants liabilities as of September 30, 2024 $ 303

Note 3 - Accounts Receivable (T

Note 3 - Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2023 September 30, 2024 Trade accounts receivable $ 4,356 $ 3,406 Allowance for credit losses (131 ) (147 ) Accounts receivable-net $ 4,225 $ 3,259

Note 4 - Inventory (Tables)

Note 4 - Inventory (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 2023 September 30, 2024 Inventory on-hand $ 18,980 $ 14,482 Inventory in-transit 1,410 2,079 Inventory $ 20,390 $ 16,561

Note 5 - Prepaid Expenses and_2

Note 5 - Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule Of Prepaid Expenses And Other Current Assets [Table Text Block]	December 31, 2023 September 30, 2024 Prepaid inventory $ 619 $ 647 Restricted cash 2,043 2,519 Prepaid insurance 1,355 653 Prepaid freight forwarder 100 652 Other 881 497 $ 4,998 $ 4,968

Note 6 - Accrued and Other Cu_2

Note 6 - Accrued and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	December 31, 2023 September 30, 2024 Accrued compensation costs $ 140 $ 1,818 Accrued professional fees and consultants 310 151 Accrued logistics costs 149 105 Product related accruals 644 361 Sales tax payable 1,019 1,157 Sales return reserve 233 319 Accrued fulfillment expense 821 227 Accrued insurance 187 500 Federal payroll taxes payable 1,243 1,063 Accrued interest payable 146 50 Warrant liabilities 1,033 303 All other accruals 3,185 2,384 Accrued and current liabilities $ 9,110 $ 8,438

Note 7 - Credit Facility, Ter_2

Note 7 - Credit Facility, Term Loans and Warrants (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Debt [Table Text Block]	December 31, 2023 September 30, 2024 MidCap Credit Facility $ 11,515 $ 7,081 Less: deferred debt issuance costs (226 ) (217 ) Less: discount associated with issuance of warrants (191 ) (126 ) Total MidCap Credit Facility $ 11,098 $ 6,738
Interest Income and Interest Expense Disclosure [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2023 2024 2023 2024 Interest expense $ 487 $ 272 $ 1,623 $ 961 Interest income (128 ) (83 ) (547 ) (220 ) Total interest expense, net $ 359 $ 189 $ 1,076 $ 741

Note 8 - Stock-based Compensa_2

Note 8 - Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2024
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) Balance—January 1, 2024 16,365 $ 110.51 5.00 Options granted — $ — — Options exercised — $ — — Options canceled (3,314 ) $ 114.02 — Balance—September 30, 2024 13,051 $ 109.62 4.25 Exercisable as of September 30, 2024 13,051 $ 109.62 4.25 Vested and expected to vest as of September 30, 2024 13,051 $ 109.62 4.25
Nonvested Restricted Stock Shares Activity [Table Text Block]	Restricted Stock Awards Shares (*) Weighted Average Grant-Date Fair Value Nonvested at January 1, 2024 840,815 $ 9.73 Granted 1,384,474 $ 2.45 Vested (466,974 ) $ 9.57 Forfeited (327,813 ) $ 4.91 Nonvested at September 30, 2024 1,430,502 $ 3.84
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2023 2024 2023 2024 (in thousands) (in thousands) Sales and distribution expenses $ 330 $ 457 $ 2,091 $ 1,702 Research and development expenses 278 — 1,134 — General and administrative expenses 624 1,349 3,546 4,692 Total stock-based compensation expense $ 1,232 $ 1,806 $ 6,771 $ 6,394

Note 9 - Net Loss Per Share (Ta

Note 9 - Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2023 2024 2023 2024 Net loss $ (6,270 ) $ (1,773 ) $ (66,857 ) $ (10,564 ) Weighted-average number of shares used in computing net loss per share, basic and diluted (*) 6,600,485 7,166,612 6,493,852 6,977,262 Net loss per share, basic and diluted $ (0.95 ) $ (0.25 ) $ (10.30 ) $ (1.51 ) Anti-dilutive shares excluded from computation of net loss per share (in shares)(*) 2,196,707 1,930,507 1,898,728 2,066,484

Note 11 - Intangibles (Tables)

Note 11 - Intangibles (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	January 1, 2023 Year-Ended December 31, 2023 December 31, 2023 December 31, 2023 Gross Carrying Amount Additions Impairments (1) Accumulated Amortization Net Book Value Trademarks $ 62,202 — $ (39,728 ) $ (15,335 ) $ 7,140 Non-competition agreement 11 — — (11 ) — Transition services agreement 12 — — (12 ) — Customer relationships 5,700 — — (1,520 ) 4,180 Other 700 — — (700 ) — Total intangibles $ 68,625 $ — $ (39,728 ) $ (17,578 ) $ 11,320 January 1, 2024 Nine Months Ended September 30, 2024 September 30, 2024 September 30, 2024 Gross Carrying Amount Additions Impairments Accumulated Amortization Net Book Value Trademarks $ 21,285 $ — $ — $ (14,921 ) $ 6,364 Non-competition agreement 11 — — (11 ) — Transition services agreement 12 — — (12 ) — Customer relationships 5,700 — — (1,948 ) 3,752 Software — 38 — (6 ) 32 Other 700 — — (700 ) — Total intangibles $ 27,708 $ 38 $ — $ (17,598 ) $ 10,148
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Remainder of 2024 $ 391 2025 1,564 2026 1,564 2027 1,554 2028 1,551 2029 1,551 Thereafter 1,973 Total $ 10,148

Note 12 - Restructuring (Tables

Note 12 - Restructuring (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Restructuring and Related Costs [Table Text Block]	Three Months Ended Three Months Ended September 30, 2023 September 30, 2024 (in thousands) (in thousands) Employee severance $ 396 $ (9 ) Retention bonus settled — — Other restructuring costs (1) 21 (1 ) Total restructuring costs $ 417 $ (10 ) Nine Months Ended Nine Months Ended September 30, 2023 September 30, 2024 (in thousands) (in thousands) Employee severance $ 916 $ 674 Retention bonus settled 411 — Other restructuring costs (1) 306 (109 ) Total restructuring costs $ 1,633 $ 565
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	Employee Severance Contract Termination Costs Other Total Balance – December 31, 2023 $ — $ 193 $ — $ 193 Charges 683 — 10 693 Usage-cash (671 ) (75 ) (9 ) (755 ) Usage-non-cash (9 ) (118 ) (1 ) (128 ) Balance – September 30, 2024 $ 3 $ — $ — $ 3

Note 1 - Company Overview (Deta

Note 1 - Company Overview (Details Textual) $ / shares in Units, shares in Thousands, $ in Thousands						3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 22, 2024	Mar. 20, 2024 $ / shares shares	Feb. 08, 2024	Aug. 11, 2023 $ / shares	May 09, 2023	Sep. 30, 2024 USD ($) $ / shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) $ / shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares	Dec. 22, 2021 $ / shares
Net Income (Loss) Attributable to Parent						$ (1,773)	$ (6,270)	$ (10,564)	$ (66,857)
Net Cash Provided by (Used in) Operating Activities								2,174	(8,458)
Cash and Cash Equivalents, at Carrying Value						16,071	$ 27,955	16,071	$ 27,955
Retained Earnings (Accumulated Deficit)						$ (710,379)		$ (710,379)		$ (699,815)
Number of Restructuring Plans						2		2
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.0001		$ 0.0001		$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Restructuring Charges								$ 693
Employee Severance [Member]
Restructuring Charges								683		$ 1,600
Employee Severance [Member] | Approximation [Member]
Restructuring Charges						$ (10)		$ 600
Employee Severance [Member] | Employees [Member]
Restructuring and Related Cost, Number of Positions Eliminated			17		50
Employee Severance [Member] | Contractors [Member]
Restructuring and Related Cost, Number of Positions Eliminated			26		15
Fractional Shares [Member]
Stock Issued During Period, Shares, Reverse Stock Splits (in shares) | shares		0
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	12	12
Reverse Stock Split [Member] | Minimum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio				2
Reverse Stock Split [Member] | Maximum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio				30

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, 2024	Dec. 31, 2023	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Restricted Cash and Cash Equivalents, Noncurrent	$ 129	$ 100	$ 129		$ 129	$ 129	$ 100
Restricted Cash and Cash Equivalents, Current	2,519		2,417		2,519	2,417
Accounts Receivable, Allowance for Credit Loss	100	100			100		100
Contract with Customer, Refund Liability	300	200			300		200
Impairment of Intangible Assets, Finite-Lived	0		0		0	$ 39,445	39,728	[1]
Essential Oils and Related Accessories [Member]
Impairment of Intangible Assets, Finite-Lived				$ 16,700
Paper Business and Kitchen Appliance Business [Member]
Impairment of Intangible Assets, Finite-Lived		300	$ 22,800
Letter of Credit [Member]
Restricted Cash and Cash Equivalents, Current	2,000	$ 2,000			2,000		$ 2,000
Line of Credit [Member]
Restricted Cash and Cash Equivalents, Current	$ 500				$ 500
[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.

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total net revenue	$ 26,239	$ 39,668	$ 74,438	$ 109,811
Heating, Cooling, and Air Quality [Member]
Total net revenue	8,276	15,770	21,876	29,512
Kitchen Appliances [Member]
Total net revenue	2,777	5,586	6,809	18,234
Health and Beauty [Member]
Total net revenue	2,814	3,034	9,558	11,725
Cookware, Kitchen Tools, and Gadgets [Member]
Total net revenue	1,398	2,408	4,088	8,315
Home Office [Member]
Total net revenue	1,971	2,116	6,312	7,410
Housewares [Member]
Total net revenue	5,700	6,418	15,632	19,558
Essential Oils and Related Accessories [Member]
Total net revenue	3,294	3,935	9,737	12,787
Product and Service, Other [Member]
Total net revenue	9	401	426	2,270
Sales Channel, Directly to Consumer [Member]
Total net revenue	25,700	39,526	73,599	107,357
Sales Channel, Through Intermediary [Member]
Total net revenue	539	142	839	2,454
North America [Member]
Total net revenue	24,782	38,456	70,103	105,905
North America [Member] | Sales Channel, Directly to Consumer [Member]
Total net revenue	24,243	38,314	69,264	103,451
North America [Member] | Sales Channel, Through Intermediary [Member]
Total net revenue	539	142	839	2,454
Other Than North America [Member]
Total net revenue	1,456	1,212	4,335	3,906
Other Than North America [Member] | Sales Channel, Directly to Consumer [Member]
Total net revenue	1,456	1,212	4,335	3,906
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) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Inputs, Level 1 [Member] | Warrant Liability [Member]
Fair value of warrant liabilities	$ 0	$ 0
Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents, fair value	0	0
Fair value of warrant liabilities	0	0
Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents, fair value	0	0
Fair value of warrant liabilities	303	1,033
Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents, fair value	16,071	20,023
Restricted Cash [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents, fair value	$ 2,648	$ 2,172

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
	Sep. 30, 2024	Sep. 30, 2023
Warrants liabilities	$ 1,033	$ 3,473
Change in fair value of warrants	(730)	(2,410)
Warrants liabilities	$ 303	$ 1,063

Note 3 - Accounts Receivable -

Note 3 - Accounts Receivable - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Trade accounts receivable	$ 3,406	$ 4,356
Allowance for credit losses	(147)	(131)
Accounts receivable-net	$ 3,259	$ 4,225

Note 4 - Inventory (Details Tex

Note 4 - Inventory (Details Textual) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Other Inventory, Warehouse, Gross	$ 3.9	$ 5

Note 4 - Inventory - Schedule o

Note 4 - Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Inventory on-hand	$ 14,482	$ 18,980
Inventory in-transit	2,079	1,410
Total inventory	$ 16,561	$ 20,390

Note 5 - Prepaid Expenses and_3

Note 5 - Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Prepaid inventory	$ 647	$ 619
Restricted cash	2,519	2,043
Prepaid insurance	653	1,355
Prepaid freight forwarder	652	100
Other prepaid current assets	497	881
Prepaid Expense and Other Assets, Current	$ 4,968	$ 4,998

Note 6 - Accrued and Other Cu_3

Note 6 - Accrued and Other Current Liabilities - Schedule of Accrued and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accrued compensation costs	$ 1,818	$ 140
Accrued professional fees and consultants	151	310
Accrued logistics costs	105	149
Product related accruals	361	644
Sales tax payable	1,157	1,019
Sales return reserve	319	233
Accrued fulfillment expense	227	821
Accrued insurance	500	187
Federal payroll taxes payable	1,063	1,243
Accrued interest payable	50	146
Warrant liabilities	303	1,033
All other accruals	2,384	3,185
Accrued and current liabilities	$ 8,438	$ 9,110

Note 7 - Credit Facility, Ter_3

Note 7 - Credit Facility, Term Loans and Warrants (Details Textual) - USD ($) $ / shares in Units, $ in Millions	Mar. 01, 2022	Dec. 22, 2021	Sep. 30, 2024	Mar. 20, 2024	Feb. 23, 2024	Dec. 31, 2023	Aug. 11, 2023	Dec. 22, 2022
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)		16,667
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Warrant Liability	$ 19		$ 0.3
Securities Purchase Agreement [Member] | Private Placement [Member]
Stock Issued During Period, Shares, New Issues (in shares)	536,361
Stock and Warrants, Combined Issuance Price (in dollars per share)	$ 34.92
Proceeds from Issuance or Sale of Equity	$ 27.5
Midcap Warrant [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 56.4
Warrants and Rights Outstanding, Term (Year)		10 years
Common Stock Warrants and Prefunded Warrants [Member] | Securities Purchase Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	402,271
Class of Warrant or Right, Sale Price (in dollars per share)	$ 34.92
Prefunded Warrants [Member] | Securities Purchase Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	251,155
Common Stock Warrant [Member] | Securities Purchase Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	188,366
Line of Credit [Member] | Midcap Credit Facility [Member]
Debt Instrument, Term (Year)		3 years
Line of Credit Facility, Maximum Borrowing Capacity		$ 40			$ 30
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.50%
Line Of Credit Facility, Maximum Liquidity Requirements During Period		$ 12.5
Line Of Credit Facility, Maximum Liquidity Requirements At All Other Times		$ 15			6.8			$ 15
Line of Credit Facility, Current Borrowing Capacity					17
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%
Asset Backed Credit Facility [Member] | Midcap Credit Facility [Member] | Maximum [Member]
Debt Instrument, Fee Amount					$ 0.1

Note 7 - Credit Facility, Ter_4

Note 7 - Credit Facility, Term Loans and Warrants - Schedule of Credit Facility and Term Loans (Details) - Midcap Credit Facility [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
MidCap Credit Facility	$ 7,081	$ 11,515
Less: deferred debt issuance costs	(217)	(226)
Less: discount associated with issuance of warrants	(126)	(191)
Total MidCap Credit Facility	$ 6,738	$ 11,098

Note 7 - Credit Facility, Ter_5

Note 7 - Credit Facility, Term Loans and Warrants - Schedule of Interest Expense, Net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest expense	$ 272	$ 487	$ 961	$ 1,623
Interest income	(83)	(128)	(220)	(547)
Total interest expense, net	$ 189	$ 359	$ 741	$ 1,076

Note 8 - Stock-based Compensa_3

Note 8 - Stock-based Compensation (Details Textual) $ / shares in Units, $ in Millions			9 Months Ended
	Mar. 22, 2024	Mar. 20, 2024 $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Dec. 31, 2023 $ / shares	Aug. 11, 2023 $ / shares	Dec. 22, 2021 $ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)			10 years
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount | $			$ 5
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years 3 months 14 days
Fractional Shares [Member]
Stock Issued During Period, Shares, Reverse Stock Splits (in shares)		0
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	12	12
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 Rights, Percentage			33.33%
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 Rights, Percentage			66.66%
Aterian 2014 Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)			0
Aterian 2018 Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)			460,603
Inducement Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)			193,476
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)			225,000

Note 8 - Stock-based Compensa_4

Note 8 - Stock-based Compensation - Schedule of Option Activity (Details) - $ / shares		9 Months Ended	12 Months Ended
		Sep. 30, 2024	Dec. 31, 2023
Balance, options (in shares)	[1]	16,365
Balance, options, weighted average exercise price (in dollars per share)		$ 110.51
Balance, options, remaining contractual term (Year)		4 years 3 months	5 years
Options granted (in shares)	[1]	0
Options granted, weighted average exercise price (in dollars per share)		$ 0
Options exercised (in shares)	[1]	0
Options exercised, weighted average exercise price (in dollars per share)		$ 0
Options canceled (in shares)	[1]	(3,314)
Options canceled, weighted average exercise price (in dollars per share)		$ 114.02
Balance, options (in shares)	[1]	13,051	16,365
Balance, options, weighted average exercise price (in dollars per share)		$ 109.62	$ 110.51
Exercisable, options3 (in shares)	[1]	13,051
Exercisable, options, weighted average exercise price (in dollars per share)		$ 109.62
Exercisable, options, remaining contractual term (Year)		4 years 3 months
Vested and expected to vest, options (in shares)	[1]	13,051
Vested and expected to vest, options, , weighted average exercise price (in dollars per share)		$ 109.62
Vested and expected to vest, options, remaining contractual term (Year)		4 years 3 months
[1]The number of options and exercise price per share have been retroactively restated to reflect the one for twelve (1 for 12) reverse stock split, which was effective on March 22, 2024.

Note 8 - Stock-based Compensa_5

Note 8 - Stock-based Compensation - Restricted Stock Activity (Details) - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Nonvested (in shares) | shares	840,815	[1]
Nonvested, weighted average grant-date fair value (in dollars per share) | $ / shares	$ 9.73
Granted (in shares) | shares	1,384,474	[1]
Granted, weighted average grant-date fair value (in dollars per share) | $ / shares	$ 2.45
Vested (in shares) | shares	(466,974)	[1]
Vested, weighted average grant-date fair value (in dollars per share) | $ / shares	$ 9.57
Forfeited (in shares) | shares	(327,813)	[1]
Forfeited, weighted average grant-date fair value (in dollars per share) | $ / shares	$ 4.91
Nonvested (in shares) | shares	1,430,502	[1]
Nonvested, weighted average grant-date fair value (in dollars per share) | $ / shares	$ 3.84
[1]The number of shares and grant date fair value per share have been retroactively restated to reflect the one for twelve (1 for 12) reverse stock split, which was effective on March 22, 2024.

Note 8 - Stock-based Compensa_6

Note 8 - Stock-based Compensation - Schedule of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total stock-based compensation expense	$ 1,806	$ 1,232	$ 6,394	$ 6,771
Selling and Marketing Expense [Member]
Total stock-based compensation expense	457	330	1,702	2,091
Research and Development Expense [Member]
Total stock-based compensation expense	0	278	0	1,134
General and Administrative Expense [Member]
Total stock-based compensation expense	$ 1,349	$ 624	$ 4,692	$ 3,546

Note 9 - Net Loss Per Share (De

Note 9 - Net Loss Per Share (Details Textual)	Mar. 22, 2024	Mar. 20, 2024
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	12	12

Note 9 - Net Loss Per Share - S

Note 9 - 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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss		$ (1,773)	$ (6,270)	$ (10,564)	$ (66,857)
Weighted-average number of shares outstanding, basic and diluted (*) (in shares)	[1]	7,166,612	6,600,485	6,977,262	6,493,852
Net loss per share, basic and diluted (in dollars per share)		$ (0.25)	$ (0.95)	$ (1.51)	$ (10.3)
Anti-dilutive shares excluded from computation of net loss per share (in shares)(*) (in shares)	[1]	1,930,507	2,196,707	2,066,484	1,898,728
[1]The number of shares and per share amounts have been retroactively restated to reflect the one for twelve (1 for 12) reverse stock split, which was effective on March 22, 2024.

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details Textual) $ in Thousands				1 Months Ended		3 Months Ended
	Feb. 24, 2022 USD ($)	Feb. 24, 2022 GBP (£)	May 02, 2021 USD ($)	Feb. 29, 2024 USD ($)	Oct. 30, 2021 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Sales and Excise Tax Payable, Current							$ 1,157	$ 1,019
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
Litigation Settlement, Amount Awarded from Other Party				$ 0
Settlement Agreement [Member]
Proceeds to be Received From Settlement Agreement			$ 3,000
Line of Credit Facility, Number of Installments			3
Settlement Agreement [Member] | Prepaid Expenses and Other Current Assets [Member]
Prepaid Expense, Current								$ 4,100	$ 4,100
Settlement Agreement [Member] | Supplier Installments Receivable [Member]
Proceeds to be Received From Settlement Agreement			$ 1,000
Loss Contingency, Receivable							$ 1,000

Note 11 - Intangibles (Details

Note 11 - Intangibles (Details Textual) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	[1]
Impairment of Intangible Assets, Finite-Lived	$ 0		$ 0		$ 0	$ 39,445	$ 39,728
Essential Oils and Related Accessories [Member]
Impairment of Intangible Assets, Finite-Lived				$ 16,700
Paper Business and Kitchen Appliance Business [Member]
Impairment of Intangible Assets, Finite-Lived		$ 300	$ 22,800
[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.

Note 11 - Intangibles - Schedul

Note 11 - Intangibles - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Intangible assets, gross	$ 27,708		$ 27,708		$ 68,625
Intangible assets, additions			38		0
Intangibles assets, impairments	0	$ 0	0	$ (39,445)	(39,728)	[1]
Intangible assets, accumulated amortization	(17,598)		(17,598)		(17,578)
Intangible assets, net	10,148		10,148		11,320
Trademarks [Member]
Intangible assets, gross	21,285		21,285		62,202
Intangible assets, additions			0		0
Intangibles assets, impairments			0		(39,728)	[1]
Intangible assets, accumulated amortization	(14,921)		(14,921)		(15,335)
Intangible assets, net	6,364		6,364		7,140
Noncompete Agreements [Member]
Intangible assets, gross	11		11		11
Intangible assets, additions			0		0
Intangibles assets, impairments			0		0	[1]
Intangible assets, accumulated amortization	(11)		(11)		(11)
Intangible assets, net	0		0		0
Transition Services Agreement [Member]
Intangible assets, gross	12		12		12
Intangible assets, additions			0		0
Intangibles assets, impairments			0		0	[1]
Intangible assets, accumulated amortization	(12)		(12)		(12)
Intangible assets, net	0		0		0
Customer Relationships [Member]
Intangible assets, gross	5,700		5,700		5,700
Intangible assets, additions			0		0
Intangibles assets, impairments			0		0	[1]
Intangible assets, accumulated amortization	(1,948)		(1,948)		(1,520)
Intangible assets, net	3,752		3,752		4,180
Other Intangible Assets [Member]
Intangible assets, gross	700		700		700
Intangible assets, additions			0		0
Intangibles assets, impairments			0		0	[1]
Intangible assets, accumulated amortization	(700)		(700)		(700)
Intangible assets, net	0		0		$ 0
Computer Software, Intangible Asset [Member]
Intangible assets, gross	0		0
Intangible assets, additions			38
Intangibles assets, impairments			0
Intangible assets, accumulated amortization	(6)		(6)
Intangible assets, net	$ 32		$ 32
[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.

Note 11 - Intangibles - Sched_2

Note 11 - Intangibles - Schedule of Future Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Remainder of 2024	$ 391
2025	1,564
2026	1,564
2027	1,554
2028	1,551
2029	1,551
Thereafter	1,973
Total	$ 10,148	$ 11,320

Note 12 - Restructuring (Detail

Note 12 - Restructuring (Details Textual) $ in Thousands			3 Months Ended	9 Months Ended	12 Months Ended
	Feb. 08, 2024	May 09, 2023	Sep. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Restructuring Charges				$ 693
Restructuring Reserve			$ 3	3	$ 193
Other Liabilities [Member]
Restructuring Reserve					100
Accrued Expenses and Other Current Liabilities [Member]
Restructuring Reserve					100
Employee Severance [Member]
Restructuring Charges				683	1,600
Restructuring Reserve			3	3	$ 0
Employee Severance [Member] | Approximation [Member]
Restructuring Charges			$ (10)	$ 600
Employee Severance [Member] | Employees [Member]
Restructuring and Related Cost, Number of Positions Eliminated	17	50
Employee Severance [Member] | Contractors [Member]
Restructuring and Related Cost, Number of Positions Eliminated	26	15

Note 12 - Restructuring - Sched

Note 12 - Restructuring - Schedule of Restructuring Costs (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024		Sep. 30, 2023	Sep. 30, 2024		Sep. 30, 2023
Total restructuring costs	$ (10)		$ 417	$ 565		$ 1,633
Employee Severance [Member]
Total restructuring costs	(9)		396	674		916
Retention Bonus Settlement [Member]
Total restructuring costs	0		0	0		411
Other Restructuring [Member]
Total restructuring costs	$ (1)	[1]	$ 21	$ (109)	[1]	$ 306
[1]Includes reversal of costs associated with a contract settlement during the three and nine months ended September 30, 2024.

Note 12 - Restructuring - Summa

Note 12 - Restructuring - Summary of Restructuring Reserve (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Balance – December 31, 2023	$ 193
Charges	693
Usage-cash	(755)
Usage-non-cash	(128)
Balance – September 30, 2024	3	$ 193
Employee Severance [Member]
Balance – December 31, 2023	0
Charges	683	1,600
Usage-cash	(671)
Usage-non-cash	(9)
Balance – September 30, 2024	3	0
Contract Termination [Member]
Balance – December 31, 2023	193
Charges	0
Usage-cash	(75)
Usage-non-cash	(118)
Balance – September 30, 2024	0	193
Other Restructuring [Member]
Balance – December 31, 2023	0
Charges	10
Usage-cash	(9)
Usage-non-cash	(1)
Balance – September 30, 2024	$ 0	$ 0