Quantum Computing (QUBT) S-1 22 Jan 25 IPO registration Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2024
Document Information Line Items
Entity Central Index Key	0001758009
Document Type	S-1
Entity Registrant Name	QUANTUM COMPUTING INC.
Entity Incorporation, State or Country Code	DE
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023		Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 3,064	$ 2,059		$ 5,308
Accounts receivable, net	63	65		13
Inventory	241	73
Loans receivable, net	306	279
Prepaid expenses and other current assets	238	180		129
Total current assets	3,912	2,656		5,450
Property and equipment, net	5,826	2,870		975
Operating lease right-of-use assets	1,622	1,051		1,273
Intangible assets, net	9,748	12,076		15,180
Goodwill	55,573	55,573		55,573
Other non-current assets	129	129		60
Total assets	76,810	74,355		78,511
Current liabilities
Accounts payable	923	1,462		872
Accrued expenses	539	639		2,961
Financial liabilities, net of issuance costs		1,925
Deferred revenue	48
Other current liabilities	921	786		760
Total current liabilities	2,431	4,812		4,593
Financial liabilities, net of issuance costs	6,514			7,188
Derivative liability	666			528
Operating lease liabilities	1,297	840		1,078
Total liabilities	10,908	5,652		13,387
Contingencies (see Note 10)
Mezzanine equity	5,463
Stockholders’ equity
Preferred stock value
Common stock value	9	8		6
Additional paid-in capital	209,675	200,635		169,175
Accumulated deficit	(149,245)	(131,940)		(104,057)
Total stockholders’ equity	60,439	68,703	[1]	65,124	[1],[2]
Total liabilities and mezzanine and stockholders’ equity	$ 76,810	$ 74,355		$ 78,511
[1]As described in Note 3 to the Consolidated Financial Statements appearing elsewhere in this Amendment, we have restated the Consolidated Financial Statements.[2] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the condensed consolidated statements of stockholders’ equity for the three and nine months ended September 30, 2023.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000	250,000,000
Common stock, shares issued	94,416,000	77,451,000	55,963,000
Common stock, shares outstanding	94,416,000	77,451,000	55,963,000
Series A Preferred Stock
Preferred stock par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,550,000	1,550,000	1,550,000
Preferred stock, shares issued	993,000	1,490,000	1,500,000
Preferred stock, shares outstanding	993,000	1,490,000	1,500,000
Series B Preferred Stock
Preferred stock, shares authorized	3,080,000	3,080,000	3,080,000
Preferred stock, shares issued
Preferred stock, shares outstanding

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	[1]	Sep. 30, 2024	Sep. 30, 2023	[1]	Dec. 31, 2023	[2]	Dec. 31, 2022	[2]
Income Statement [Abstract]
Total revenue	$ 101	$ 50		$ 311	$ 283		$ 358		$ 136
Cost of revenue	92	24		233	131		196		61
Gross profit	9	26		78	152		162		75
Research and development	2,244	2,328		6,560	6,977		8,891		5,216
Sales and marketing	363	584		1,243	1,397		1,806		2,092
General and administrative	2,840	3,725		9,298	11,442		15,708		21,412
Total operating expenses	5,447	6,637		17,101	19,816		26,405		28,720
Loss from operations	(5,438)	(6,611)		(17,023)	(19,664)		(26,243)		(28,645)
Non-operating income (expense)
Interest and other income	70	126		180	219		295		47
Interest expense, net	(307)	(369)		(462)	(1,334)		(1,602)		(772)
Change in value of warrant liabilities		13			384	[3]	528		3,392
Loss before income tax provision	(5,675)	(6,841)		(17,305)	(20,395)		(27,022)		(25,978)
Income tax provision
Net loss	(5,675)	(6,841)		(17,305)	(20,395)	[3]	(27,022)		(25,978)
Less: Series A convertible preferred stock dividends		(215)			(646)		861		889
Net loss attributable to common stockholders	$ (5,675)	$ (7,056)		$ (17,305)	$ (21,041)		$ (27,883)		$ (26,867)
Loss per share – basic (in Dollars per share)	$ (0.06)	$ (0.1)		$ (0.19)	$ (0.33)		$ (0.42)		$ (0.73)
Loss per share – diluted (in Dollars per share)	$ (0.06)	$ (0.1)		$ (0.19)	$ (0.33)		$ (0.42)		$ (0.73)
Weighted average shares used in computing net loss per common share – basic (in Shares)	93,048,000	71,588,000		89,063,000	64,246,000		66,611,000		36,680,000
Weighted average shares used in computing net loss per common share – dilutive (in Shares)	93,048,000	71,588,000		89,063,000	64,246,000		66,611,000		36,680,000
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2023. As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023.

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Mezzanine and Stockholders’ Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands		Series A Preferred Stock As previously reported	Series A Preferred Stock Adjustments	[1]	Series A Preferred Stock		Common Stock As previously reported	Common Stock Adjustments	[1]	Common Stock		Additional Paid-in Capital As previously reported	Additional Paid-in Capital Adjustments	[1]	Additional Paid-in Capital		Accumulated Deficit As previously reported	Accumulated Deficit Adjustments	[1]	Accumulated Deficit		Mezzanine Equity	As previously reported	Adjustments		Total
Balance at Dec. 31, 2021							$ 3			$ 3		$ 97,593	$ (5,384)		$ 92,209		$ (81,394)	$ 4,204		$ (77,190)			$ 16,202	$ (1,180)	[1]	$ 15,022
Balance (in Shares) at Dec. 31, 2021		1,545			1,545		29,157			29,157
Cancellation of shares
Cancellation of shares (in Shares)										(11)
Conversion of preferred stock
Conversion of preferred stock (in Shares)					(45)					48
Issuance of shares in conjunction with QPhoton Merger										$ 3					67,127											67,130
Issuance of shares in conjunction with QPhoton Merger (in Shares)										26,615
Preferred stock dividends																				(889)						(889)
Preferred OID Amortization															318											318
Stock-based compensation															9,493											9,493
Stock-based compensation (in Shares)										20
Stock-based compensation for services															28											28
Stock-based compensation for services (in Shares)										135
Net loss																				(25,978)			(38,594)	12,616		(25,978)	[2]
Balance at Dec. 31, 2022						[1],[3]				$ 6	[1],[3]				169,175	[1],[3]				(104,057)	[1],[3]		74,897	(9,773)		65,124	[1],[3]
Balance (in Shares) at Dec. 31, 2022	[1],[3]				1,500					55,963
Issuance of shares for cash										$ 2					22,762											22,764
Issuance of shares for cash (in Shares)										15,291
Conversion of preferred stock															1											1
Conversion of preferred stock (in Shares)					(10)					11
Preferred stock dividends																				(646)						(646)
Stock-based compensation															2,904											2,904
Stock-based compensation (in Shares)										2,330
Stock-based compensation for services															2,407											2,407
Stock-based compensation for services (in Shares)										1,500
Net loss																				(20,395)			1,000			(20,395)	[4],[5]
Balance at Sep. 30, 2023						[3]				$ 8	[3]				197,249	[3]				(125,098)	[3]		9,100			72,159	[3]
Balance (in Shares) at Sep. 30, 2023	[3]				1,490					75,095
Balance at Dec. 31, 2022						[1],[3]				$ 6	[1],[3]				169,175	[1],[3]				(104,057)	[1],[3]		74,897	(9,773)		65,124	[1],[3]
Balance (in Shares) at Dec. 31, 2022	[1],[3]				1,500					55,963
Issuance of shares for cash										$ 2					24,728											24,730
Issuance of shares for cash (in Shares)										17,572
Conversion of preferred stock															1											1
Conversion of preferred stock (in Shares)					(10)					11
Preferred stock dividends																				(861)						(861)
Stock-based compensation															4,238											4,238
Stock-based compensation (in Shares)										2,330
Stock-based compensation for services															2,493											2,493
Stock-based compensation for services (in Shares)										1,575
Net loss																				(27,022)			(29,731)	2,709		(27,022)	[2]
Balance at Dec. 31, 2023						[1]				$ 8	[1]				200,635	[1]				(131,940)	[1]		73,269	(4,566)		68,703	[1]
Balance (in Shares) at Dec. 31, 2023	[1]				1,490					77,451
Balance at Jun. 30, 2023	[3]									$ 7					187,751					(118,042)						69,716
Balance (in Shares) at Jun. 30, 2023	[3]				1,490					67,215
Issuance of shares for cash										$ 1					8,536											8,537
Issuance of shares for cash (in Shares)										6,380
Conversion of preferred stock
Preferred stock dividends																				(215)						(215)
Stock-based compensation															984											984
Stock-based compensation (in Shares)										1,500
Stock-based compensation for services															(22)											(22)
Net loss																				(6,841)			1,400			(6,841)	[5]
Balance at Sep. 30, 2023						[3]				$ 8	[3]				197,249	[3]				(125,098)	[3]		9,100			72,159	[3]
Balance (in Shares) at Sep. 30, 2023	[3]				1,490					75,095
Balance at Dec. 31, 2023						[1]				$ 8	[1]				200,635	[1]				(131,940)	[1]		$ 73,269	$ (4,566)		68,703	[1]
Balance (in Shares) at Dec. 31, 2023	[1]				1,490					77,451
Issuance of shares for cash										$ 1					14,628											14,629
Issuance of shares for cash (in Shares)										16,605
Reclassification of Series A preferred stock to mezzanine equity															(8,195)							$ 8,195				(8,195)
Repurchase of redeemable shares																						(2,732)
Repurchase of redeemable shares (in Shares)					(497)
Stock-based compensation															2,473											2,473
Stock-based compensation (in Shares)										218
Stock-based compensation for services															134											134
Stock-based compensation for services (in Shares)										142
Net loss																				(17,305)						(17,305)
Balance at Sep. 30, 2024										$ 9					209,675					(149,245)		5,463				60,439
Balance (in Shares) at Sep. 30, 2024					993					94,416
Balance at Jun. 30, 2024										$ 9					209,086					(143,570)		6,829				65,525
Balance (in Shares) at Jun. 30, 2024					1,241					94,416
Issuance of shares for cash
Repurchase of redeemable shares																						(1,366)
Repurchase of redeemable shares (in Shares)					(248)
Stock-based compensation															587											587
Stock-based compensation for services															2											2
Net loss																				(5,675)						(5,675)
Balance at Sep. 30, 2024										$ 9					$ 209,675					$ (149,245)		$ 5,463				$ 60,439
Balance (in Shares) at Sep. 30, 2024					993					94,416
[1]As described in Note 3 to the Consolidated Financial Statements appearing elsewhere in this Amendment, we have restated the Consolidated Financial Statements.[2]As described in Note 3 to the Consolidated Financial Statements appearing elsewhere in this Amendment, we have restated the Consolidated Financial Statements.[3] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the condensed consolidated statements of stockholders’ equity for the three and nine months ended September 30, 2023. As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023. As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2023.

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands		9 Months Ended			12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	[1]	Dec. 31, 2023		Dec. 31, 2022
Cash flows from operating activities:
Net loss		$ (17,305)	$ (20,395)	[2]	$ (27,022)	[3]	$ (25,978)	[3]
Adjustments to reconcile net loss to net cash used in operations
Depreciation and intangibles amortization		2,542	2,509		3,307	[4]	1,863	[4]
Amortization of issuance costs		323	730		925	[4]	547	[4]
Change in fair value of warrant liability			(384)	[2]	(528)	[3]	(3,392)	[3]
Provision for credit losses	[4]				279
Other recognized losses (gains)		31			5	[4]	78	[4]
Stock-based compensation expense		2,680	3,110		4,271	[4]	9,323	[4]
Stock-based compensation expense for services		21	282		284	[4]	2,350	[4]
Changes in operating assets and liabilities
Accounts receivable		2	11		(52)	[4]	(13)	[4]
Inventories		(168)			(70)	[4]		[4]
Prepaid expenses and other current assets		(115)	(110)		(110)	[4]	(145)	[4]
Other non-current assets		(571)	89		153	[4]	(1,214)	[4]
Accounts payable		(539)	259		596	[4]	219	[4]
Deferred revenue		48	12
Accrued expenses and other current liabilities		155	939		110	[4]	(319)	[4]
Other long-term liabilities		457	(400)		(463)	[4]	1,303	[4]
Net cash used in operating activities		(12,439)	(13,348)		(18,315)	[4]	(15,378)	[4]
Cash flows from investing activities:
Purchase of property and equipment		(3,170)	(2,165)		(2,112)	[4]	(870)	[4]
Loans receivable			(500)		(500)	[4]		[4]
Net cash used for QPhoton, Inc. merger	[4]						(1,356)
Net cash used in investing activities		(3,170)	(2,665)		(2,612)	[4]	(2,226)	[4]
Cash flows from financing activities:
Proceeds raised from financial liabilities, net of issuance costs		6,995				[4]	6,960	[4]
Payments of financial liabilities, net of interest		(2,063)	(4,030)		(6,187)	[4]		[4]
Series A Preferred stock dividend payments		(215)	(650)		(865)	[4]	(787)	[4]
Repurchase of Series A preferred stock		(2,732)
Proceeds from stock issuance related to ATM facility		14,629	22,764		24,730	[4]		[4]
Net cash provided by financing activities		16,614	18,084		17,678	[4]	6,173	[4]
Net increase in cash		1,005	2,071		(3,249)	[4]	(11,431)	[4]
Cash and cash equivalents, beginning of period	[4]	2,059	5,308		5,308	[1]	16,739
Cash and cash equivalents, end of period		3,064	7,379		2,059	[4]	5,308	[1],[4]
Supplemental disclosures of Cash flow information:
Cash paid for interest		31	720		813	[4]		[4]
Non-cash investing and financing activities:
Reclassification of Series A preferred stock to mezzanine equity		8,195
Valuation of derivative associated with convertible financial liability		$ 666
Non-cash operating activities
Non-cash issuance of shares for services	[4]				2,651		502
Non-cash financing activities
Common stock, preferred stock and warrants issued in connection with QPhoton Merger	[4]						$ 71,050
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023. As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2023.

Nature of the Organization and

Nature of the Organization and Business	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Nature of the Organization and Business [Abstract]
Nature of the Organization and Business	Note 1. Nature of the Organization and Business Corporate History Quantum Computing Inc. (“QCi” or the “Company”) was formed in the State of Nevada on July 25, 2001, under its original name, Ticketcart, Inc., which was changed to Innovative Beverage Group Holdings, Inc. in 2009. The Company redomiciled to Delaware on February 22, 2018 and changed its name to Quantum Computing Inc. Effective July 20, 2018, the trading symbol for the Company’s common stock, par value $0.0001, on the OTC Market changed from “IBGH” to “QUBT”. On July 15, 2021 the Company uplisted to The Nasdaq Stock Market LLC. On June 16, 2022, the Company merged with QPhoton, Inc. (“QPhoton”), a developer of quantum photonic systems and related technologies and applications. Nature of Business QCi is an American company utilizing integrated photonics and non-linear quantum optics to deliver quantum and ancillary products for high-performance computing applications based on patented and proprietary photonics technology. QCi’s products are designed to operate at room temperature and at very low power levels beyond the capabilities of other systems in the market. Our core photonics technology enables the execution of a go-to-market strategy which emphasizes accessibility and affordability. Our quantum machines enable subject matter experts (SMEs) and end users to deliver critical business solutions today in working with highly complex optimization problems. The Company initially focused on providing software tools and applications for several commercially available quantum computers. However, following the June 2022 merger with QPhoton and its associated intellectual property and engineering team, the Company now offers integrated high-performance quantum systems, ancillary products and services. The core of our quantum offerings today is our Entropy Quantum Computing (“EQC”) technology. We have built room-temperature, photonic quantum information processing systems underpinned by a series of patented and patent pending technologies. Our technology, supported by professional services through our “Quantum Solutions” offering, enables our clients to solve complex optimization problems. In addition, our engineering teams are using our leading-edge photonics technology to continue to enhance and further develop quantum LIDAR sensing and imaging systems, quantum-secured network solutions, and photonic chips. Going Concern The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the continuity of operations, the realization of assets, and the satisfaction of liabilities in the normal course of business. Cash and cash equivalents on hand were $3.1 million as of September 30, 2024. The Company has historically incurred losses and negative cash flows from operations. As of September 30, 2024, the Company also had an accumulated deficit of $149.2 million and working capital of $1.5 million. Furthermore, we have not achieved a level of sales adequate to support the Company’s cost structure and may need to raise additional funds in the next 12 months by selling additional equity or incurring debt. It is management’s opinion that these conditions raise substantial doubt about our ability to continue as a going concern.	Note 1 – Nature of the Organization and Business Corporate History Quantum Computing Inc. (“QCi” or the “Company”) was formed in the State of Nevada on July 25, 2001, under its prior name, Ticketcart, Inc. The Company redomiciled to Delaware on February 22, 2018 and changed its name to Quantum Computing Inc. Effective July 20, 2018, the trading symbol for the Company’s common stock, par value $0.0001, on the OTC Market changed from “IBGH” to “QUBT”. On July 15, 2021 the Company uplisted to the Nasdaq Stock Market LLC (“Nasdaq”). On June 16, 2022, the Company merged with QPhoton, Inc. (“QPhoton”), a developer of quantum photonic systems and related technologies and applications. Nature of Business QCi is an American company utilizing integrated photonics and non-linear quantum optics to deliver quantum and ancillary non-quantum products for high-performance computing applications based on proprietary photonics technology. Quantum’s products are designed to operate at room temperature and low power. Our core photonics technology enables the execution of a go-to-market strategy which emphasizes accessibility and affordability. Our quantum systems enable subject matter experts (SMEs) and end users to deliver critical business solutions today. The Company initially focused on providing software tools and applications for several commercially available quantum computers. However, following the June 2022 merger with QPhoton and its associated intellectual property and engineering team, the Company now offers integrated high-performance quantum systems, ancillary non-quantum products and services. The core of our quantum offerings today is our Entropy Quantum Computing (“EQC”) technology. We have built room-temperature, photonic quantum information processing systems underpinned by a series of patented and patent pending technologies. Our technology, supported by professional services through our “Quantum Solutions” offering, enables our clients to solve complex optimization problems. In addition, our engineering teams are using our leading-edge photonics technology to continue to enhance and further develop quantum LIDAR sensing and imaging systems, quantum-secured network solutions, and photonic chips. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the continuity of operations, the realization of assets, and the satisfaction of liabilities in the normal course of business. Cash and cash equivalents on hand were $2.1 million as of December 31, 2023. The Company has historically incurred losses and negative cash flows from operations. As of December 31, 2023, the Company also had an accumulated deficit of $131.9 million and a working capital deficit of $2.2 million. Furthermore, we have not achieved a level of sales adequate to support the Company’s cost structure and may need to raise additional funds in the next twelve months by selling additional equity or incurring debt. It is management’s opinion that these conditions raise substantial doubt about our ability to continue as a going concern.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Significant Accounting Policies	Note 2. Significant Accounting Policies Basis of Presentation and Principles of Consolidation: The Company prepares its consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as determined by the Financial Accounting Standards Board (the “FASB”), including Accounting Standards Codification (“ASC”) 810, Consolidation Reclassifications Certain reclassifications have been made to the fiscal year 2023 audited consolidated financial statements to conform to the presentation in the three and nine months ended September 30, 2024. The reclassifications had no impact on consolidated net loss, total consolidated assets, total consolidated liabilities, or consolidated stockholders’ equity. Risk and Uncertainties The Company is subject to certain risks and uncertainties and believes changes in any of the following areas could have a material adverse effect on the Company’s future consolidated financial position or consolidated results of operations or cash flows: new product development, including market receptivity; litigation or claims against the Company based on intellectual property, patent, product regulation or other factors; competition from other products; general economic conditions; the ability to attract and retain qualified employees; and, ultimately, to sustain profitable operations. Use of Estimates These unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Some of the more significant estimates required to be made by management include the valuation of goodwill and intangible assets, deferred tax assets, equity-based transactions and liquidity assessment. Actual results may differ from these estimates. Cash and Cash Equivalents Highly liquid investments with a maturity of three months or less when purchased are considered to be cash equivalents. The Company maintains its cash in mutual funds and deposit and money market accounts with high quality financial institutions which, at times, may exceed federally insured limits. As of September 30, 2024 and December 31, 2023, the Company had $2.3 million and $2.1 million, respectively, in cash equivalents invested in mutual funds. The Company has not experienced any losses on these deposits and believes it is not exposed to significant credit risk on cash. Revenue The Company recognizes revenue in accordance with ASC 606 – Revenue from Contracts with Customers 1. Identify the contract 2. Identify the performance obligations 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations 5. Recognize revenue when performance obligations are satisfied The revenue the Company has recognized in the nine months ended September 30, 2024 and 2023 were primarily derived from contracts to perform professional services. Revenue from time and materials-based contracts is recognized as the direct hours worked during the period times the contractual hourly rate, plus direct materials and other direct costs as appropriate, plus negotiated materials handling burdens, if any. Revenue from units-based contracts is recognized as the number of units delivered or performed during the period times the contractual unit price. Revenue from fixed price contracts is recognized as work is performed with estimated profits recorded on a percentage of completion basis. The Company has no cost-plus type contracts at this time. The Company includes depreciation and amortization expenses in manufacturing overhead, which is a component of cost of revenue. However, at the present time manufacturing overhead, including depreciation and amortization expense related to production equipment, is not material and the primary components of cost of revenue are direct labor and direct materials, with a small amount of shipping expenses. Accounts Receivable Accounts receivable consists of amounts due from customers for work performed on contracts. The Company records accounts receivable at their net realizable value. Periodically the Company evaluates its accounts receivable to establish a provision for credit losses, when deemed necessary, based on the history of past write-offs, collections and current credit conditions. The customer accounts receivable as of September 30, 2024 are considered not fully collectible and thus the Company has recorded a provision for credit losses of $3.5 thousand; the customer accounts receivable as of December 31, 2023 are considered fully collectible. Provision for Credit Losses The Company estimates losses on loans and other financial instruments in accordance with Accounting Standards Update (“ASU”) 2016-13, Measurement of Credit Losses on Financial Instruments. ASU 2016-13 introduces the current expected credit losses (“CECL”) methodology for estimating allowances for credit losses. The CECL framework requires the Company to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supporting forecasts. Under CECL, the allowance for credit losses is measured as the difference between the financial asset’s cost basis and the net amount expected to be collected on the financial asset. CECL allows us to use information about past events including historical loan loss experience, current conditions, and reasonable and supportable forecasts to assess the collectability of the financial assets. The receivables for financial assets as of September 30, 2024 and December 31, 2023 are not considered fully collectible and thus management has recorded a provision for credit losses. See Note 9, Loan Receivable Inventory Inventory is stated at the lower of cost or net realizable value. Cost is determined on a standard cost basis which approximates actual cost on a first in-first out method. Lower of cost or net realizable value is evaluated by considering obsolescence, excessive levels of inventory, deterioration and other factors. Adjustments to reduce the cost of inventory to its net realizable value, if required, are made for estimated excess, obsolescence or impaired inventory and are charged to cost of revenue. Once the cost of the inventory is reduced, a new lower-cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. Factors influencing these adjustments include changes in demand, product life cycle and development plans, component cost trends, product pricing, physical deterioration and quality issues. Revisions to these adjustments would be required if these factors differ from our estimates. Operating Leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use (“ROU”) assets are included in right-of-use assets, net on the consolidated balance sheets. The current and long-term components of operating lease liabilities are included in the current operating lease liabilities and noncurrent operating lease liabilities, respectively, on the consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, and the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. Certain leases may include options to extend or terminate the lease. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the consolidated balance sheet. All of our operating leases are comprised of office space leases, and as of September 30, 2024 and December 31, 2023, we had no finance leases. Business Combinations and Valuation of Goodwill We account for business combinations under the acquisition method of accounting. This method requires the recording of acquired assets and assumed liabilities at their acquisition date fair values. The excess of the purchase price over the fair value of assets acquired and liabilities assumed is recorded as goodwill. Results of operations related to business combinations are included prospectively beginning with the date of acquisition and transaction costs related to business combinations are recorded withing general and administrative expenses. The Company reviews goodwill for impairment on an annual basis or whenever events or changes in circumstances indicate the carrying value may not be recoverable. The Company performs an annual impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, income tax effects from any tax-deductible goodwill carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. The Company has determined that it has a single reporting unit for purposes of performing its goodwill impairment test. As the Company uses the market approach to assess impairment, its common stock price is an important component of the fair value calculation. If the Company’s stock price continues to experience significant price and volume fluctuations, this will impact the fair value of the reporting unit and can lead to potential impairment in future periods. The Company performs its annual impairment test during the fourth quarter of each fiscal year. As of September 30, 2024, we had not identified any factors that indicated there was an impairment of our goodwill and determined that no additional impairment analysis was then required. Property and Equipment Property and equipment are stated at cost or contributed value. Depreciation of furniture, software and equipment is calculated using the straight-line method over their estimated useful lives, and leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. The cost and related accumulated depreciation of equipment retired or sold are removed from the accounts and any differences between the undepreciated amount and the proceeds from the sale are recorded as a gain or loss on sale of equipment. Maintenance and repairs are charged against expense as incurred. Impairment of Long-Lived Assets The Company has long-lived assets such as tangible property and equipment, identified intangible assets consisting of acquired patents and core technology. When events or changes in circumstances occur that could indicate the carrying value of long-lived assets may not be recoverable, the Company assesses recoverability by determining whether the undiscounted cash flows estimated to be generated by those assets are less than the carrying amounts of those assets. If the undiscounted cash flow is less, an impairment charge is recognized for the excess of the carrying amounts of these assets over the fair values. Fair values are determined by discounted future cash flows, appraisals or other methods. During the three and nine months ended September 30, 2024 and 2023, the Company did not record any impairment from long-lived assets. Fair Value of Financial Instruments The carrying amount of certain financial instruments held by the Company, such as cash equivalents, accounts receivable, contract assets and liabilities, accounts payable, and accrued and other current liabilities, approximate fair value due to their short maturities. The carrying amount of the liabilities for the convertible preferred stock warrants represent their fair value. The carrying amounts of the Company’s borrowings and lease liabilities approximate fair value due to the market interest rates that these obligations bear and interest rates currently available to the Company. Fair value is defined as the exchange price that would be received for an asset or an exit price 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 fair value hierarchy defines a three-level valuation hierarchy for disclosure of fair value measurements as follows: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 Inputs other than quoted prices included within Level 1 that are observable, unadjusted quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities; and Level 3 Unobservable inputs that are supported by little or no market activity for the related assets or liabilities. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. As of September 30, 2024 and December 31, 2023, the Company had $2.3 million of the $3.1 million cash and cash equivalents and $793 thousand of the $2.1 million cash and cash equivalents, respectively, in Level 1 assets, comprised of U.S. Government mutual funds, and $666 thousand and no Capital Stock – Warrants Research and Development Cost s Research and development costs include costs directly attributable to the conduct of research and development programs, including the cost of services provided by outside contractors, acquiring work-in-progress intellectual property, development, and mandatory compliance fees and contractual obligations. All costs associated with research and development are expensed as incurred. Software Development Cost s Software development costs incurred subsequent to the establishment of technological feasibility for software intended to be sold, licensed or otherwise marketed to customers will be capitalized, but development costs not meeting the criteria for capitalization are expensed as incurred. With respect to internal use software, the Company will capitalize such development costs incurred during the application development stage, but development costs incurred prior to that stage will be expensed as incurred. No amortization expense will be recorded until the software is ready for its intended use. To date the Company has not incurred any material capitalizable software development costs. Stock-based Compensation Stock-based compensation expense for expected-to-vest awards is valued under the single-option approach and amortized on a straight-line basis, accounting for actual pre-vesting forfeitures as they occur. We utilize the Black-Scholes pricing model in order to determine the fair value of stock-based option awards. The Black-Scholes pricing model requires various highly subjective assumptions including volatility, expected option life, and risk-free interest rate. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates. These estimates involve inherent uncertainties and the application of management judgment. If factors change and different assumptions are used, our stock-based compensation expense could be materially different in the future. Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax expense or benefit is the result of changes in the deferred tax assets and liabilities. Valuation allowances are established when necessary to reduce deferred tax assets where, based upon the available evidence, management concludes that it is more-likely-than-not that the deferred tax assets will not be realized. Realization of deferred tax assets is also dependent upon future earnings, if any, the timing and amount of which are uncertain. The Company records a liability for the uncertain tax positions taken or expected to be taken on the Company’s tax return when it is more-likely-than-not that the tax position might be challenged despite the Company’s belief that the tax return positions are fully supportable, and additional taxes will be due as a result. To the extent that the assessment of such tax positions changes, for example, based on the outcome of a tax audit, the change in estimate is recorded in the period in which the determination is made. The provision for income taxes includes the impact of provisions for uncertain tax positions. Loss Per Share Basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the number of additional common shares that would have been outstanding if the common share equivalents had been issued (computed using the “If-Converted” method), unless the effect of such issuances would have been anti-dilutive. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. The Company has evaluated the recently implemented accounting standards and concluded that none currently apply to the Company.	Note 2 – Significant Accounting Policies: Basis of Presentation and Principles of Consolidation: The Company prepares its consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as determined by the Financial Accounting Standards Board (the “FASB”), including ASC 810, Consolidation Risk and Uncertainties The Company is subject to certain risks and uncertainties and believes changes in any of the following areas could have a material adverse effect on the Company’s future financial position or results of operations or cash flows: new product development, including market receptivity; litigation or claims against the Company based on intellectual property, patent, product regulation or other factors; competition from other products; general economic conditions; the ability to attract and retain qualified employees; and, ultimately, to sustain profitable operations. Use of Estimates These consolidated financial statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Some of the more significant estimates required to be made by management include the valuation of goodwill and intangible assets, deferred tax assets, equity-based transactions and liquidity assessment. Actual results may differ from these estimates. Cash and Cash Equivalents Highly liquid investments with a maturity of three months or less when purchased are considered to be cash equivalents. As of December 31, 2023 and 2022, there were no cash equivalents. The Company maintains its cash in deposit and money market accounts with high quality financial institutions which, at times, may exceed federally insured limits. The Company has not experienced any losses on these deposits and believes it is not exposed to significant credit risk on cash. Revenue The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers 1. Identify the contract 2. Identify the performance obligations 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations 5. Recognize revenue when performance obligations are satisfied The Company recognized a small amount of revenue in 2023 and 2022, which was primarily derived from contracts to perform professional services. Revenue from time and materials-based contracts is recognized as the direct hours worked during the period times the contractual hourly rate, plus direct materials and other direct costs as appropriate, plus negotiated materials handling burdens, if any. Revenue from units-based contracts is recognized as the number of units delivered or performed during the period times the contractual unit price. Revenue from fixed price contracts is recognized as work is performed with estimated profits recorded on a percentage of completion basis. The Company has no cost-plus type contracts at this time. The Company includes depreciation and amortization expenses in manufacturing overhead, which is a component of cost of revenue. However, at the present time manufacturing overhead, including depreciation and amortization expense related to production equipment, is not material and the primary components of cost of revenue are direct labor and direct materials, with a small amount of shipping expenses. Accounts Receivable Accounts receivable consists of amounts due from customers for work performed on contracts. The Company records accounts receivable at their net realizable value. Periodically the Company evaluates its accounts receivable to establish a provision for credit losses, when deemed necessary, based on the history of past write-offs, collections and current credit conditions. Within 2022, certain accounts receivable, attributable to a single customer, were determined not to be collectible and management recorded a provision and wrote off the uncollectible receivables against that account. The customer accounts receivable as of December 31, 2023 are considered fully collectible and thus management has not recorded a provision for credit losses. Provision for Credit Losses The Company estimates losses on loans and other financial instruments in accordance with Accounting Standards Update (“ASU”) 2016-13, Measurement of Credit Losses on Financial Instruments Loan Receivable , for additional information. Inventory Inventory is stated at the lower of cost or net realizable value. Cost is determined on a standard cost basis which approximates actual cost on a first in-first out (“FIFO”) method. Lower of cost or net realizable value is evaluated by considering obsolescence, excessive levels of inventory, deterioration and other factors. Adjustments to reduce the cost of inventory to its net realizable value, if required, are made for estimated excess, obsolescence or impaired inventory and are charged to cost of revenue. Once the cost of the inventory is reduced, a new lower-cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. Factors influencing these adjustments include changes in demand, product life cycle and development plans, component cost trends, product pricing, physical deterioration and quality issues. Revisions to these adjustments would be required if these factors differ from our estimates. Operating Leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use (“ROU”) assets are included in right-of-use assets, net on the consolidated balance sheets. The current and long-term components of operating lease liabilities are included in the current operating lease liabilities and non-current operating lease liabilities, respectively, on the consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. Certain leases may include options to extend or terminate the lease. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the consolidated balance sheet. All of our operating leases are comprised of office space leases, and as of December 31, 2023 and 2022, we had no finance leases. Business Combinations and Valuation of Goodwill We account for business combinations under the acquisition method of accounting. This method requires the recording of acquired assets and assumed liabilities at their acquisition date fair values. The excess of the purchase price over the fair value of assets acquired and liabilities assumed is recorded as goodwill. Results of operations related to business combinations are included prospectively beginning with the date of acquisition and transaction costs related to business combinations are recorded withing general and administrative expenses. The Company reviews goodwill for impairment on an annual basis or whenever events or changes in circumstances indicate the carrying value may not be recoverable. The Company performs an annual impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, income tax effects from any tax-deductible goodwill carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. The Company has determined that it has a single reporting unit for purposes of performing its goodwill impairment test. As the Company uses the market approach to assess impairment, its common stock price is an important component of the fair value calculation. If the Company’s stock price continues to experience significant price and volume fluctuations, this will impact the fair value of the reporting unit and can lead to potential impairment in future periods. The Company performed its annual impairment test during the second quarter of fiscal 2023 and 2022 and determined that its goodwill was not impaired. As of December 31, 2023 and 2022, we had not identified any factors that indicated there was an impairment of our goodwill and determined that no additional impairment analysis was then required. Property and Equipment Property and equipment are stated at cost or contributed value. Depreciation of furniture, software and equipment is calculated using the straight-line method over their estimated useful lives, and leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. The cost and related accumulated depreciation of equipment retired or sold are removed from the accounts and any differences between the undepreciated amount and the proceeds from the sale are recorded as a gain or loss on sale of equipment. Maintenance and repairs are charged against expense as incurred. Impairment of Long-Lived Assets The Company has long-lived assets such as tangible property and equipment, identified intangible assets consisting of acquired patents and core technology. When events or changes in circumstances occur that could indicate the carrying value of long-lived assets may not be recoverable, the Company assesses recoverability by determining whether the undiscounted cash flows estimated to be generated by those assets are less than the carrying amounts of those assets. If the undiscounted cash flow is less, an impairment charge is recognized for the excess of the carrying amounts of these assets over the fair values. Fair values are determined by discounted future cash flows, appraisals or other methods. During the years ended December 31, 2023 and 2022, the Company did not record any impairment from long-lived assets. Fair Value of Financial Instruments The carrying amount of certain financial instruments held by the Company, such as cash equivalents, accounts receivable, contract assets and liabilities, accounts payable, and accrued and other current liabilities, approximate fair value due to their short maturities. The carrying amount of the liabilities for the convertible preferred stock warrants represent their fair value. The carrying amounts of the Company’s borrowings and lease liabilities approximate fair value due to the market interest rates that these obligations bear and interest rates currently available to the Company. Fair value is defined as the exchange price that would be received for an asset or an exit price 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 fair value hierarchy defines a three-level valuation hierarchy for disclosure of fair value measurements as follows: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 Inputs other than quoted prices included within Level 1 that are observable, unadjusted quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities; and Level 3 Unobservable inputs that are supported by little or no market activity for the related assets or liabilities. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. As of December 31, 2023, the Company had $793 thousand in Level 1 assets, comprised of U.S. Government mutual funds, and no carrying value for Level 3 liabilities, comprised of the QPhoton Warrants, as defined below. As of December 31, 2022, the Company had $528 thousand in carrying value for Level 3 liabilities, comprised of the QPhoton Warrants. Research and Development Cost s Research and development costs include costs directly attributable to the conduct of research and development programs to enhance existing products and services and to develop future technologies, including the cost of services provided by outside contractors, and mandatory compliance fees and contractual obligations. All costs associated with research and development are expensed as incurred. Software Development Cost s Software development costs incurred subsequent to the establishment of technological feasibility for software intended to be sold, licensed or otherwise marketed to customers will be capitalized, but development costs not meeting the criteria for capitalization are expensed as incurred. With respect to internal use software, the Company will capitalize such development costs incurred during the application development stage, but development costs incurred prior to that stage will be expensed as incurred. No amortization expense will be recorded until the software is ready for its intended use. To date the Company has not incurred any capitalizable software development costs. Stock-Based Compensation The Company has adopted ASU 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting Share-Based Payment, Revenue from Contracts with Customers Stock-based compensation expense for expected-to-vest awards is valued under the single-option approach and amortized on a straight-line basis, accounting for actual forfeitures as they occur. We utilize the Black Scholes pricing model in order to determine the fair value of stock-based option awards. The Black Scholes pricing model requires various highly subjective assumptions including volatility, expected option life, and risk-free interest rate. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates. These estimates involve inherent uncertainties and the application of management judgment. If factors change and different assumptions are used, our stock-based compensation expense could be materially different in the future. Loss Per Share Basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the number of additional common shares that would have been outstanding if the common share equivalents had been issued (computed using the “If-Converted” method), unless the effect of such issuances would have been anti-dilutive. The following table sets forth the computation of basic and diluted loss per share (in thousands, except per share data): Year Ended December 31, 2023 2022 Numerator: Net loss $ (27,022 ) $ (25,978 ) Less: Series A convertible preferred stock dividends 861 889 Net loss available to common stockholders – basic and diluted $ (27,883 ) $ (26,867 ) Denominator: Weighted average shares used in computing net loss per common share – basic and diluted 66,611 36,680 Loss per share - basic and diluted $ (0.42 ) $ (0.73 ) Net loss per share is based on the weighted average number of common shares and common share equivalents outstanding during the period. In periods with a reported net loss, the effect of anti-dilutive stock options, unvested restricted common stock and warrants are excluded and diluted loss per share is equal to basic loss per share. Due to a net loss in the years ended December 31, 2022 and 2023, there were therefore no dilutive securities and hence basic and diluted loss per share were the same. The following is a summary of the weighted average common stock equivalents for the securities outstanding during the respective periods that have been excluded from the computation of diluted net loss per common share, as their effect would be anti-dilutive (in thousands): Year Ended December 31, 2023 2022 Warrants 6,053 3,976 Options 12,280 6,830 Unvested restricted common stock 1,192 - Total potentially dilutive shares 19,525 10,778 As all potentially dilutive securities are anti-dilutive as of December 31, 2023 and 2022, diluted net loss per share is the same as basic net loss per share for each period. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. The Company has evaluated the recently implemented accounting standards and concluded that none currently apply to the Company.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restatement of Previously Issued Financial Statements [Abstract]
Restatement of Previously Issued Financial Statements	Note 15. Restatement of Previously Issued Financial Statements Subsequent to the issuance of our Annual Report on Form 10-K for the year ended December 31, 2023, and our subsequent retention of BPM LLP to replace BF Borgers CPA PC as our independent registered public accounting firm, management became aware of various adjustments to be recorded to our consolidated financial statements. Accordingly, on September 11, 2024, we filed Amendment 1 to our Annual Report on Form 10-K for the year ended December 31, 2023 (the “2023 Amendment”), amending our consolidated balance sheets as of December 31, 2023 and 2022, and amending our consolidated statements of operations, our consolidated statements of stockholders’ equity, and our consolidated statements of cash flows for the years ended December 31, 2023 and 2022, primarily with regard to the purchase accounting of the QPhoton Merger, stock-based compensation accounting, financing costs, and other matters. The restated consolidated financial statements in the 2023 Amendment also reflect the correction of certain previously-identified errors and out-of-period adjustments that were deemed immaterial to the annual or interim period in which they were recorded and have been restated in the 2023 Amendment to properly reflect the corrections in the appropriate periods. In this Quarterly Report on Form 10-Q for the nine months ended September 30, 2024, we amended our consolidated statements of operations, our consolidated statements of stockholders’ equity, and our consolidated statements of cash flows for the nine months ended September 30, 2023, which restate and revise items in line with the disclosures and reclassifications discussed in the 2023 Amendment. The aggregate impact of these errors on our condensed consolidated statements of operations for the three and nine months ended September 30, 2023, is a decrease in net loss of approximately $1.4 million and $1.0 million, respectively. The estimated aggregate impact of these errors on the Company’s condensed consolidated balance sheet for the nine months ended September 30, 2023, is (i) decreased intangible and goodwill assets of $8.6 million; (ii) materially unchanged and increased liabilities of approximately $500 thousand; and (iii) decreased stockholder’s equity of approximately $9.1 million.	Note 3 – Restatement of Previously Issued Financial Statements Subsequent to the issuance of our Original Form 10-K and our subsequent retention of BPM to replace BF Borgers as our independent registered public accounting firm, management became aware of various adjustments to be recorded to our consolidated financial statements. Accordingly, our consolidated balance sheets as of December 31, 2023 and 2022, and our consolidated statements of operations, consolidated statements of stockholders’ equity, and our consolidated statements of cash flows for the years ended December 31, 2023 and 2022, have been restated for various errors, omissions, reclassifications or changes to accounting policy made primarily with regard to the purchase accounting of the QPhoton Merger, stock-based compensation accounting, financing costs, and other matters further described below. The restated consolidated financial statements also reflect the correction of certain previously-identified errors and out-of-period adjustments that were deemed immaterial to the annual or interim period in which they were recorded and have now been restated to properly reflect the corrections in the appropriate periods. Disclosures In Note 1, we expanded disclosures (i) for risks and uncertainties, valuation of goodwill, impairment of long-lived assets, income taxes, and net loss and (ii) to clearly indicate that depreciation and amortization expenses are included in cost of revenue, but that the amounts are not material. In Note 2, we expanded and revised disclosures (i) to clarify (a) that software development costs incurred subsequent to the establishment of technological feasibility for software intended to be sold, licensed or otherwise marketed to customers will be capitalized, but development costs not meeting the criteria for capitalization are expensed as incurred, (b) that with respect to internal use software, the Company will capitalize such development costs incurred during the application development stage, and (c) that through December 31, 2023, the Company has not incurred any material capitalizable development costs, (ii) to appropriately detail the methodology and computation of basic and diluted loss per share and (iii) to reflect the Company’s change in accounting policy election for stock based compensation to no longer estimate forfeitures, but rather to account for forfeitures as they occur. In Note 3, we explained the drivers of the restatements of the Previously Issued Financial Statements. In Note 12, we clarified the basis for calculating the number of reported warrants to purchase shares of the Company’s common stock issued in connection with the QPhoton Merger. In Note 14, we expanded the disclosure to clarify that the interest rates implicit in our leases are not readily determinable and therefore that is the basis for using our incremental borrowing rate as the discount rate for our leases. Reclassifications We have made certain reclassifications. In the Consolidated Statements of Operations and Consolidated Statements of Cash Flows, we reclassified certain ATM facility-related financing fees and Series A Preferred Stock dividends, which were each previously presented as Interest Expense in Other Income and Expense and have been reclassified as direct deductions to equity and shown as cash used for financing activities. We additionally revised the presentation of operating expenses to classify expenses as (1) Research and Development, (2) Sales and Marketing, and (3) General and Administrative, as compared to previously-reported categories that included (1) Salaries and Benefits, (2) Professional Services, (3) Research & Development, (4) Stock Based Compensation, and (5) Selling General & Administrative. For the Consolidated Balance Sheets, we made certain reclassifications related to (1) right-of-use assets and operating liabilities and (2) other current liabilities for litigation reserves. Adjustments The following is a description of the areas in which the errors were identified and for which we made correcting adjustments to our consolidated financial statements. (1) QPhoton purchase accounting – We adjusted the final purchase price accounting for identifiable intangibles and the value attributable to the QPhoton Warrants, as defined below, including associated mark-to-market quarterly adjustments. (2) Stock-based compensation – We adjusted expenses and prior period retained earnings to reflect the change in our accounting policy election to account for forfeitures as they occur, as well as to refine assumptions used in calculating the fair value. We also ensured all such expenditures were accrued and accounted for in the appropriate periods based on vesting schedules and underlying agreements. (3) Debt issuance costs – We corrected errors to appropriately accrete issuance costs for the Streeterville Unsecured Note, as defined below, over the life of the loan. (4) Uncollectable reserve – We identified a reserve for collection risk related to notes receivable. (5) Accrued Expenses – We identified and corrected errors to record liabilities for performance-based bonus expenditures and state franchise fees to reflect the expenses in the appropriate period. (6) Financing Expenditures – We corrected the presentation of Series A Preferred Stock dividends and ATM proceeds and adjusted the valuation of the Series A convertible preferred stock warrants. (7) Other - We corrected certain classifications, previously identified errors and out of period adjustments that were deemed immaterial to the annual or interim period in which they were recorded and restated prior periods to reflect these corrections in the appropriate periods. The following table presents the effect of the aforementioned adjustments on our Consolidated Balance Sheets as of December 31, 2023 and 2022 and indicates the category of the adjustments by reference to the above descriptions of the errors for which we made corrections: Year Ended December 31, 2023 As Previously Description of Reported Adjustments Adjustments As restated Assets Current assets Cash and cash equivalents $ 2,059 $ - $ 2,059 Accounts receivable 65 - 65 Inventory 73 - 73 Loans receivable, net of provision for credit losses 557 (278 ) (4 ) 279 Prepaid expenses and other current assets 427 (247 ) (7 ) 180 Total current assets 3,181 (525 ) 2,656 Property and equipment, net 2,870 - 2,870 Operating lease right-of-use assets 800 251 (7 ) 1,051 Intangible Assets, net 11,388 688 (1 ) 12,076 Goodwill 60,360 (4,787 ) (1 ) 55,573 Other non-current assets 129 - 129 Total assets $ 78,728 $ (4,373 ) $ 74,355 Liabilities and Stockholders’ Equity Current liabilities Accounts payable $ 1,462 $ - $ 1,462 Accrued expenses 411 228 (2)(5 ) 639 Financial liabilities, current, net of issuance costs 2,496 (571 ) (3 ) 1,925 Other current liabilities 250 536 (7 ) 786 Total current liabilities 4,619 193 4,812 Operating lease liabilities 840 - 840 Total liabilities 5,459 193 5,652 Stockholders’ equity Preferred stock - - - Common stock 8 - 8 Additional paid-in capital 222,980 (22,345 ) (1)(2)(6)(7 ) 200,635 Accumulated deficit (149,719 ) 17,779 (1)(2)(3)(4)(5)(6)(7 ) (131,940 ) Total stockholders’ equity 73,269 (4,566 ) 68,703 Total liabilities and stockholders’ equity $ 78,728 $ (4,373 ) $ 74,355 Year Ended December 31, 2022 As Previously Description of Reported Adjustments Adjustments As restated Assets Current assets Cash and cash equivalents $ 5,308 $ - $ 5,308 Accounts receivable 13 - 13 Prepaid expenses and other current assets 408 (279 ) (7 ) 129 Total current assets 5,729 (279 ) 5,450 Property and equipment, net 975 - 975 Operating lease right-of-use assets 1,187 86 (7 ) 1,273 Intangible assets, net 22,224 (7,044 ) (1 ) 15,180 Goodwill 59,126 (3,553 ) (1 ) 55,573 Other non-current assets 60 - 60 Total assets $ 89,301 $ (10,790 ) $ 78,511 Liabilities and Stockholders’ Equity Current liabilities Accounts payable $ 872 $ - $ 872 Accrued expenses 3,780 (819 ) (2)(5 ) 2,961 Financial liabilities, current 536 (536 ) (7 ) - Other current liabilities 132 628 (6)(7 ) 760 Total current liabilities 5,320 (727 ) 4,593 Financial liabilities, net of issuance costs 7,858 (670 ) (3 ) 7,188 Warrant liability - 528 (1 ) 528 Operating lease liabilities 1,226 (148 ) (7 ) 1,078 Total liabilities 14,404 (1,017 ) 13,387 Stockholders’ equity Preferred stock - - - Common stock 6 - 6 Additional paid-in capital 194,879 (25,704 ) (1)(2)(6)(7 ) 169,175 Accumulated deficit (119,988 ) 15,931 (1)(2)(3)(4)(5)(6)(7 ) (104,057 ) Total stockholders’ equity 74,897 (9,773 ) 65,124 Total liabilities and stockholders’ equity $ 89,301 $ (10,790 ) $ 78,511 The following tables present the effect of the aforementioned reclassifications and adjustments on our consolidated statements of operations for the years ended December 31, 2023 and 2022 and indicate the category of the adjustments by reference to the above descriptions of the errors for which we made corrections: Year Ended December 31, 2023 As Previously Description of Reported Adjustments Adjustments As restated Total revenue $ 358 $ - $ 358 Cost of revenue 196 - 196 Gross profit 162 - 162 Operating expenses 27,384 (979 ) (2)(5 ) 26,405 Loss from operations (27,222 ) 979 (26,243 ) Non-operating income (expense) Interest and other income 295 - 295 Interest expense, net (2,804 ) 1,202 (3)(6 ) (1,602 ) Change in value of warrant liability - 528 (1 ) 528 Loss before income tax provision (29,731 ) 2,709 (27,022 ) Income tax provision - - - Net loss (29,731 ) 2,709 (27,022 ) Less: Series A convertible preferred stock dividends - (861 ) (6 ) (861 ) Net loss available to common stockholders $ (29,731 ) $ 1,848 $ (27,883 ) Loss per share – basic and diluted $ (0.38 ) $ (0.04 ) $ (0.42 ) Weighted average shares used in computing net loss per common share – basic and dilutive 77,451 (10,840 ) 66,611 Year Ended December 31, 2022 As Previously Description of Reported Adjustments Adjustments As restated Total revenue $ 136 $ - $ 136 Cost of revenue 61 - 61 Gross profit 75 - 75 Operating expenses 36,654 (7,934 ) (2 )(5) 28,720 Loss from operations (36,579 ) 7,934 (28,645 ) Non-operating income (expense) Interest and other income 47 - 47 Interest expense, net (2,062 ) 1,290 (3 )(6) (772 ) Change in value of warrant liability - 3,392 (1 ) 3,392 Loss before income tax provision (38,594 ) 12,616 (25,978 ) Income tax provision - - - Net loss (38,594 ) 12,616 (25,978 ) Less: Series A convertible preferred stock dividends - (889 ) (6 ) (889 ) Net loss available to common stockholders $ (38,594 ) $ 11,727 $ (26,867 ) Loss per share – basic and diluted $ (0.69 ) $ (0.04 ) $ (0.73 ) Weighted average shares used in computing net loss per common share – basic and dilutive 55,963 (19,283 ) 36,680 The following tables present the effect of the aforementioned adjustments on our consolidated statements of cash flows for the years ended December 31, 2023 and 2022 and indicate the category of the adjustments by reference to the above descriptions of the errors for which we made corrections: Year Ended December 31, 2023 As Previously Description of Reported Adjustments Adjustments As restated Cash flows from operating activities: Net loss $ (29,731 ) 2,709 (27,022 ) Adjustments to reconcile net loss to net cash from operations Depreciation and intangibles amortization 1,958 1,349 (1 ) 3,307 Amortization of issuance costs - 925 (3 ) 925 Change in fair value of warrant liabilities - (528 ) (1 ) (528 ) Provision for credit losses - 279 (4 ) 279 Other recognized losses (gains) 4 1 (7 ) 5 Stock-based compensation expense 8,723 (4,452 ) (2 ) 4,271 Stock-based compensation expense for services - 284 (2 ) 284 Changes in operating assets and liabilities Accounts receivable (52 ) - (52 ) Inventory (70 ) - (70 ) Prepaid expenses and other current assets (78 ) (32 ) (7 ) (110 ) Other non-current assets 318 (165 ) (7 ) 153 Accounts payable 583 13 596 Accrued expenses and other current liabilities (985 ) 1,095 (2)(7 ) 110 Other long-term liabilities (611 ) 148 (7 ) (463 ) Net cash used in operating activities (19,941 ) 1,626 (18,315 ) Cash flows from investing activities: Purchase of property and equipment (2,118 ) (6 ) (7 ) (2,112 ) Issuance of loan receivable (500 ) - (500 ) Net cash used in investing activities (2,618 ) (6 ) (2,612 ) Cash flows from financing activities: Payments of financial liabilities, net of interest (6,187 ) - (6,187 ) Series A Preferred dividend payments - (865 ) (6 ) (865 ) Proceeds from stock issuance related to ATM facility 25,496 (766 ) (6 ) 24,730 Net cash provided by financing activities 19,309 (1,631 ) 17,678 Net decrease in cash (3,249 ) - (3,249 ) Cash and cash equivalents, beginning of period 5,308 - 5,308 Cash and cash equivalents, end of period $ 2,059 $ - $ 2,059 Year Ended December 31, 2022 As Previously Description of Reported Adjustments Adjustments As restated Cash flows from operating activities: Net loss $ (38,594 ) 12,616 (25,978 ) Adjustments to reconcile net loss to net cash from operations Depreciation and amortization 3,433 (1,570 ) (1 ) 1,863 Amortization of issuance costs - 547 (3 ) 547 Change in fair value of warrant liabilities - (3,392 ) (1 ) (3,392 ) Other recognized losses (gains) - 78 (7 ) 78 Stock-based compensation expense 17,761 (8,438 ) (2 ) 9,323 Stock-based compensation expense for services - 2,350 (2 ) 2,350 Changes in operating assets and liabilities Accounts receivable (13 ) - (13 ) Prepaid expenses and other current assets 92 (237 ) (7 ) (145 ) Other non-current assets (1,128 ) (86 ) (7 ) (1,214 ) Accounts payable 219 - 219 Accrued expenses and other current liabilities (462 ) 143 (2)(7 ) (319 ) Other long-term liabilities 1,451 (148 ) (7 ) 1,303 Net cash used in operating activities (17,241 ) 1,863 (15,378 ) Cash flows from investing activities: Purchase of property and equipment (870 ) - (870 ) Net cash used for QPhoton, Inc. Merger (1,356 ) - (1,356 ) Net cash used in investing activities (2,226 ) - (2,226 ) Cash flows from financing activities: Proceeds raised from financial liabilities, net of issuance costs 8,036 (1,076 ) (3 ) 6,960 Series A Preferred dividend payments - (787 ) (6 ) (787 ) Net cash provided by financing activities 8,036 (1,863 ) 6,173 Net decrease in cash (11,431 ) - (11,431 ) Cash and cash equivalents, beginning of period 16,739 - 16,739 Cash and cash equivalents, end of period $ 5,308 $ - $ 5,308

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Business Combinations	Note 4 – Business Combinations Merger with QPhoton, Inc. On May 19, 2022, the Company, QPhoton, and Yuping Huang, the principal stockholder of QPhoton, entered into an Agreement and Plan of Merger (the “Merger Agreement”), pursuant to which the Company agreed to acquire QPhoton through a series of merger transactions (collectively with the other transactions contemplated by the Merger Agreement, the “Transaction”). On June 16, 2022, all conditions precedent having been met or waived by the Parties, the Company closed the Transactions. The merger with QPhoton adds to the Company’s portfolio of quantum computing products and enables the Company to offer a wider range of quantum information services. The Company accounted for the Transactions using the acquisition method in accordance with ASC 805, Business Combinations Pursuant to the Merger Agreement, immediately following the closing of the Transactions contemplated by the Merger Agreement (the “Closing”), Merger Sub I (a wholly owned subsidiary of the Company) merged with and into QPhoton, with QPhoton surviving the merger as a wholly-owned subsidiary of the Company, immediately after which the surviving corporation merged with and into Merger Sub II (also a wholly owned subsidiary of the Company), with Merger Sub II surviving the merger as a wholly-owned subsidiary of the Company (the “Surviving Company”). The merger consideration payable to the stockholders of QPhoton (the “Merger Consideration”) consisted of (i) 5,802,206 shares of the Company’s common stock, par value $0.0001 per share, (ii) 2,377,028 shares of a new series of the Company’s preferred stock, par value $0.0001 per share, designated Series B convertible preferred stock (“Series B Preferred Stock”), and (iii) warrants to purchase up to 7,028,337 shares of Common Stock (the “QPhoton Warrants”). Each share of Series B Preferred Stock converts into 10 shares of the Company’s common stock. On an as-converted basis, the total Merger Consideration consisted of 36,600,823 shares of the company’s common stock. The Merger Consideration for shareholders Yuping Huang and Stevens Institute of Technology was issued in 2022. A third alleged shareholder, BV Advisory, rejected the Merger Consideration and commenced litigation in Delaware Chancery Court (see Note 9, Contingencies – Legal Proceedings Legal Proceedings and the remaining Merger Consideration for the other stockholder of QPhoton will be issued upon presentation of certain required documents and surrender of their QPhoton shares. The purchase price was approximately $71.0 million, or $69.9 million net of cash acquired, consisting of Company common stock, Series B Preferred Stock and QPhoton Warrants. The Merger Agreement did not include any contingent consideration, and under ASC 805, transaction costs are required to be expensed so legal and accounting fees incurred for the Transactions were not included in the purchase price. As the Transactions were structured as an exchange of equity securities, the purchase price was calculated based on the fair market value (in this case the Nasdaq closing price) of the total shares of the Company securities payable to the shareholders of the acquired company, QPhoton. The closing price of the Company’s common stock on June 16, 2022 was $2.27 (the “Merger Closing Stock Price”). While the total shares of the Company’s common stock offered for QPhoton on an as-converted basis was 36,600,823, the fair market valuation contemplated 31,299,417 of the shares, which assumed full conversion of the 2,377,028 shares of Series B Preferred Stock to common stock at the 10:1 ratio, and that only 1,726,931 of the 7,028,337 QPhoton Warrants would eventually be exercised to purchase common stock (specifically only the QPhoton Warrants for which the associated Company options and/or warrants had an exercise price at or below $2.27 at the time of the Transaction). The 1,726,931 QPhoton Warrants were valued at the Merger Closing Stock Price. Further, the QPhoton Warrants are treated as a derivative, whose value is tied to future value of the Company’s common stock, and will be marked-to-market on a quarterly basis. The fair value of the prepaid expenses and security deposits was set at book value, and the fair value of the property and equipment was written up to the purchase cost to reflect the recent purchase dates of the equipment relative to the closing date of the Transactions. To estimate the fair value of the identifiable intangible assets, the Company engaged a third-party valuation expert (the “Third-Party Valuation Expert”), to conduct an independent analysis in line with purchase price accounting standards. The Third-Party Valuation Expert concluded: ● that there was no fair value attributable to customer relationships due to the lack of current customer contracts; ● a fair value of $3.25 million attributable to the non-compete agreement with the founder using the with-and-without method, based on a variation of the income approach. The with-and-without methodology employed uses two scenarios to value the non-compete asset: (1) the “with scenario” captures the estimated cash flows from the business if all of the existing assets were in place including the non-compete asset; and (2) the “without scenario” captures the estimated cash flows from the business if all of the existing assets were in place except the non-compete asset. The difference between the two scenarios is attributed to the presumed loss of cash flows without the non-compete asset in place and represents the value of the non-compete agreement; ● a fair value of $1.0 million attributable to the QPhoton trade name and trademark using the relief from royalty methodology. In the application of the relief from royalty method, the Third-Party Valuation Expert estimated the value of the trade names/trademarks by capitalizing the royalties saved by virtue of the Company owning the trade names/trademarks. In other words, the Company realizes a benefit from owning the intangible asset rather than paying a rent or royalty for the use of the asset; ● a fair value of $12.7 million attributable to the technology and licensed patents using the relief from royalty methodology. In calculating the fair value of the technology and licensed patents, the Third-Party Valuation Expert followed the same approach as the trade name/trademark analysis. The Company accepted the Third-Party Valuation Expert’s valuation. Although the valuation analysis was performed in 2023, for the purposes of the consolidated financial statements in this Amendment, the Company has recorded and reported the results of the valuation as of the Closing date, June 16, 2022. The following table summarizes the purchase price paid and adjusted acquisition date fair values of assets acquired and liabilities assumed by the Company, including the final results of the analysis performed by the Third-Party Valuation Expert for the intangibles (in thousands): Purchase price Common stock $ 13,171 Series B convertible preferred 53,959 Contingently issuable warrants 3,920 Purchase price 71,050 Less: cash acquired (1,144 ) Purchase price, net of cash acquired 69,906 Less: Prepaid expenses 16 Property and equipment at cost 116 Security deposits 98 Non-compete agreement with founder 3,251 Trade names and trademarks 1,009 Developed Technology and licensed patents 12,731 Accounts payable and other current liabilities (2,888 ) Goodwill $ 55,573 The amount allocated to goodwill and intangible assets reflects the benefits the Company expected to realize from the growth of the acquisition’s operations. Note Purchase Agreement – the Company and QPhoton On February 18, 2022, the Company entered into a Note Purchase Agreement (the “Note Purchase Agreement”) with QPhoton, pursuant to which the Company agreed to loan money to QPhoton using two unsecured promissory notes (each, a “Note”), each in the principal amount of $1.25 million, subject to the terms and conditions of the Note Purchase Agreement. Also, on February 18, 2022, pursuant to the terms of the Note Purchase Agreement, the Company loaned the principal amount of $1.25 million to QPhoton. On April 1, 2022, pursuant to the terms of the Note Purchase Agreement, the Company loaned the principal amount of $1.25 million to QPhoton, for a total loan under the two Notes of $2.5 million. The Note Purchase Agreement contains customary representations and warranties by QPhoton and the Company, as well as a “most favored nations” provision for the benefit of the Company. The Notes issued under the Note Purchase Agreement, including the Notes issued on February 18, 2022 and April 1, 2022, provide that the indebtedness evidenced by the applicable Note bears simple interest at the rate of 6% per annum (or 15% per annum during the occurrence of an event of default, as defined in the Notes), and becomes due and payable in full on the earlier of (i) March 1, 2023, subject to extension by one year at the option of QPhoton, (ii) a change of control (as defined in the Notes) of QPhoton or (iii) an event of default. As a result of the merger, the Note and accrued interest is eliminated through consolidation. However, the two Notes were not forgiven or converted to equity and remain outstanding under the terms and conditions of the Note Purchase Agreement.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Intangible Assets and Goodwill [Abstract]
Intangible Assets and Goodwill	Note 5. Intangible Assets and Goodwill As a result of the merger with QPhoton in June 2022 (the “QPhoton Merger”), the Company has the following amounts related to intangible assets (in thousands): September 30, 2024 December 31, 2023 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Non-compete agreement with founder $ 3,251 $ (2,528 ) $ 723 $ 3,251 $ (1,715 ) $ 1,536 Website domain name and trademark 1,009 (471 ) 538 1,009 (320 ) 689 Technology and licensed patents 12,731 (4,244 ) 8,487 12,731 (2,880 ) 9,851 Total $ 16,991 $ (7,243 ) $ 9,748 $ 16,991 $ (4,915 ) $ 12,076 The amortization expense of the Company’s intangible assets for the three and nine months ended September 30, 2024 and 2023 was approximately $780 thousand and $2.3 million, respectively. The Company expects future amortization expense to be the following (in thousands): Amortization 2024 (remaining three months) $ 776 2025 2,472 2026 2,021 2027 1,903 2028 1,819 Thereafter 757 Total $ 9,748 The Company recorded goodwill resulting from the QPhoton Merger, calculated as the difference between the total purchase price and the value of tangible and intangible assets acquired less the liabilities assumed. The Company recorded goodwill of $55.6 million resulting from the QPhoton Merger. The Company considered the intangible assets and goodwill for indicators of impairment as of September 30, 2024 and concluded there were no indicators of impairment at that time.	Note 5 – Intangible Assets and Goodwill As a result of the merger with QPhoton, the Company has the following amounts related to intangible assets (in thousands): December 31, 2023 December 31, 2022 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Non-compete agreement with founder $ 3,251 $ (1,716 ) $ 1,535 $ 3,251 $ (632 ) $ 2,619 Website domain name and trademark 1,009 (320 ) 689 1,009 (118 ) 891 Technology and licensed patents 12,731 (2,880 ) 9,851 12,731 (1,061 ) 11,670 Total $ 16,991 $ (4,915 ) $ 12,076 $ 16,991 $ (1,811 ) $ 15,180 The amortization expense of the Company’s intangible assets for the years ended December 31, 2023 and 2022 was $3.1 million and $1.8 million, respectively. The Company expects future amortization expense to be the following (in thousands): Amortization 2024 $ 3,104 2025 2,472 2026 2,021 2027 1,903 2028 1,819 Thereafter 757 Total $ 12,076 The Company recorded goodwill resulting from the Transactions, calculated as the difference between the total purchase price and the value of tangible and intangible assets acquired less the liabilities assumed. The Company recorded goodwill of $55.6 million resulting from the Transactions. The following table provides a summary of the changes in goodwill for the years ended December 31, 2023 and 2022 (in thousands): December 31, 2023 2022 Goodwill, at beginning of year $ 55,573 $ - Goodwill additions - 55,573 Goodwill, at end of year $ 55,573 $ 55,573 The Company tested the intangible assets and goodwill for impairment as of December 31, 2023 and concluded there was no impairment of intangible assets or goodwill at that time.

Income Taxes

Income Taxes	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Income Taxes [Abstract]
Income Taxes	Note 4. Income Taxes Income tax expense attributable to pretax loss from continuing operations differed from the amounts computed by applying the U.S. federal income tax rate of 21% to pretax loss from continuing operations as a result of both temporary and permanent differences in the U.S. GAAP vs tax treatment of certain types of expenses, including stock-based compensation, depreciation and amortization, research and development and meals and entertainment. Additionally, the Company's policy is to account for interest and penalties as income tax expense. As of September 30, 2024 and December 31, 2023, the Company had no interest related to unrecognized tax benefits, and no amounts for penalties related to unrecognized tax benefits were recognized in the provision for income taxes. We do not anticipate any significant change within 12 months of this reporting date. As of September 30, 2024, in addition to the $15.6 million in tax-effected NOL carryforwards, at an assumed tax rate of 26%, the significant components of the Company’s net deferred tax assets included stock-based compensation of $11.7 million, capitalized research and development expenditures of approximately $2.5 million and an intangible asset basis difference of approximately $1.1 million. The Company believes that it is more likely than not that the benefit from the net deferred tax assets will not be realized. Accordingly, it has provided a full valuation allowance on any potential deferred tax assets. The valuation allowance increased by approximately $4.0 million for the period ended September 30, 2024, as compared to the year ended December 31, 2023. The provision for income taxes is not material in the years presented due to there being no taxable income. The Company has federal R&D credit carryforwards of approximately $623 thousand for the period ended September 30, 2024, which will be applied against payroll taxes, not against income taxes. The Company has no state R&D credit carryforwards. The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions, with varying statutes of limitations. The tax years from inception through 2024 remain open to examination due to the carryover of unused net operating losses that are being carried forward for tax purposes.	Note 6 – Income Taxes: The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax expense or benefit is the result of changes in the deferred tax assets and liabilities. Valuation allowances are established when necessary to reduce deferred tax assets where, based upon the available evidence, management concludes that it is more-likely-than-not that the deferred tax assets will not be realized. Realization of deferred tax assets is also dependent upon future earnings, if any, the timing and amount of which are uncertain. The Company records a liability for the uncertain tax positions taken or expected to be taken on the Company’s tax return when it is more-likely-than-not that the tax position might be challenged despite the Company’s belief that the tax return positions are fully supportable, and additional taxes will be due as a result. To the extent that the assessment of such tax positions changes, for example, based on the outcome of a tax audit, the change in estimate is recorded in the period in which the determination is made. The provision for income taxes includes the impact of provisions for uncertain tax positions. Income tax expense attributable to pretax loss from continuing operations differed from the amounts computed by applying the U.S. federal income tax rate of 21% to pretax loss from continuing operations as a result of both temporary and permanent differences in the U.S. GAAP vs tax treatment of certain types of expenses, including stock-based compensation, depreciation and amortization, research and development and meals and entertainment. Additionally, the Company's policy is to account for interest and penalties as income tax expense. As of December 31, 2023, the Company had no interest related to unrecognized tax benefits, and no amounts for penalties related to unrecognized tax benefits were recognized in the provision for income taxes. We do not anticipate any significant change within twelve months of this reporting date. As of December 31, 2023, the Company had federal and state net operating loss carryforwards of approximately $49 million. All of the federal NOL carryforwards were generated during 2018 or later and will carryforward indefinitely but will be subject to 80% taxable income limitation beginning tax years after December 31, 2021, as provided by the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act (PL 116-136). Furthermore, the utilization of NOLs and tax credit carryforwards to offset future taxable income may be subject to an annual limitation as a result of ownership changes that have occurred previously or may occur in the future. Under Sections 382 and 383 of the Internal Revenue Code, a corporation that undergoes an ownership change may be subject to limitations on its ability to utilize its pre-change NOLs and other tax attributes otherwise available to offset future taxable income and/or tax liability. An ownership change is defined as a cumulative change of 50% or more in the ownership positions of certain stockholders during a rolling three-year period. The Company has determined that ownership changes have occurred, primarily driven by the Transactions, and hence the Company’s ability to use its NOLs or tax credit carryforwards may be restricted. As of December 31, 2023, in addition to the $13 million in tax-effected NOL carryforwards, at an assumed tax rate of 26%, the significant components of the Company’s net deferred tax assets included stock-based compensation of $11 million, capitalized research and development expenditures of approximately $2 million and an intangible asset basis difference of $1 million. As of December 31, 2022, in addition to the $9 million in tax-effected NOL carryforwards, also at an assumed tax rate of 26%, the significant components of the Company’s net deferred tax assets included stock-based compensation of $10 million and capitalized research and development expenditures of approximately $1 million. The Company believes that it is more likely than not that the benefit from the net deferred tax assets will not be realized. Accordingly, it has provided a full valuation allowance on any potential deferred tax assets The valuation allowance increased by approximately $6.0 million for the period ended December 31, 2023. The provision for income taxes is not material in the years presented due to there being no taxable income. The Company has federal R&D credit carryforwards of approximately $250,000 which will be applied against payroll taxes, not against income taxes. The Company has no state R&D credit carryforwards. The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions, with varying statutes of limitations. The tax years from inception through 2023 remain open to examination due to the carryover of unused net operating losses that are being carried forward for tax purposes.

Property and Equipment

Property and Equipment	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Property and Equipment [Abstract]
Property and Equipment	Note 6. Property and Equipment The Company’s property and equipment are primarily located at the Company’s leased facilities in Hoboken, NJ and Tempe, AZ and consist of (in thousands): September 30, December 31, Computer and lab equipment $ 5,899 $ 2,999 Network equipment 29 29 Furniture and fixtures 32 32 Software 77 49 Leasehold improvements 275 33 Total cost of property and equipment 6,312 3,142 Accumulated depreciation (486 ) (272 ) Property and equipment, net $ 5,826 $ 2,870 The Company recorded depreciation expense of $75 thousand and $76 thousand during the three months ended September 30, 2024 and 2023, respectively, and $214 thousand and $203 thousand during the nine months ended September 30, 2024 and 2023, respectively, using useful lives of the Company’s long-lived assets as follows: Estimated Computer and laboratory equipment 5 Network equipment 4 Furniture and fixtures 7 Software 3 Leasehold improvements Lessor of lease term or 5 Maintenance and repairs are charged to operations when incurred. When property and equipment are sold or otherwise disposed, the asset account and related accumulated depreciation and amortization accounts are relieved, and any gain or loss is included in other income or expense.	Note 7 – Property and Equipment The Company’s property and equipment are primarily located at the Company’s leased facilities in Hoboken, NJ and Tempe, AZ and consist of (in thousands): December 31, Classification 2023 2022 Computer and lab equipment $ 2,999 $ 985 Network equipment 29 12 Furniture and fixtures 32 28 Software 49 19 Leasehold improvements 33 3 Total cost of property and equipment 3,142 1,046 Accumulated depreciation 272 71 Property and equipment, net $ 2,870 $ 975 The Company recorded depreciation expense of $203 thousand and $52 thousand during the years ended December 31, 2023 and 2022, respectively, using useful lives of the Company’s long-lived assets are as follows: Estimated Computer and laboratory equipment 5 Network equipment 4 Furniture and fixtures 7 Software 3 Leasehold improvements Lessor of lease term or 5 Maintenance and repairs are charged to operations when incurred. When property and equipment are sold or otherwise disposed, the asset account and related accumulated depreciation and amortization accounts are relieved, and any gain or loss is included in other income or expense.

Financial Liabilities

Financial Liabilities	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Financial Liabilities [Abstract]
Financial Liabilities	Note 8. Financial Liabilities The Company has the following amounts related to financial and derivative liabilities at the dates indicated (in thousands): September 30, December 31, Remaining loan balances $ 8,250 $ 2,063 Remaining unamortized debt issuance costs (1,736 ) (138 ) Financial liabilities, net of issuance costs $ 6,514 $ 1,925 Derivative liability $ 666 $ - Additionally, the Company has accrued interest payable of $122 thousand and $14 thousand as of September 30, 2024 and December 31, 2023, respectively, which was included in accrued expenses. Secured Promissory Note On August 6, 2024, the Company entered into a Securities Purchase Agreement (the “Secured SPA”) with Streeterville Capital, LLC (“Streeterville”), pursuant to which the Company issued and sold to Streeterville a Secured Convertible Promissory Note (the “Streeterville Convertible Note”) in the original principal amount of $8.25 million. The principal amount includes an original issue discount of $750 thousand. Streeterville paid $7.5 million in cash for the Streeterville Convertible Note. The Streeterville Convertible Note accrues interest at a rate of 10% per annum and has a maturity date of February 6, 2026, unless earlier prepaid, redeemed or accelerated in accordance with its terms prior to such date. The Company intends to use the net proceeds from the sale of the Streeterville Convertible Note primarily for general working capital purposes, including for (i) operations as the Company increases its sales and marketing efforts; (ii) capital expenditures in outfitting its chip fabrication facility in Tempe, AZ; and (iii) for any other planned or unplanned expenditures that might arise in support of the Company’s business plan. Ascendiant Capital Markets, LLC served as the placement agent on the transaction and received a fee of $450 thousand, and the Company recognized $55 thousand in other issuance costs, primarily for legal services. The Streeterville Convertible Note is secured by all of the Company’s tangible and intangible assets, including intellectual property, pursuant to that certain Security Agreement (the “Security Agreement”) and IP Security Agreement (the “IP Security Agreement”), each entered into with Streeterville on August 6, 2024. In addition, the Company’s wholly-owned subsidiaries, QPhoton, LLC, a Delaware limited liability company, Qubittech International, Inc., a Delaware corporation, Qubittech, Inc., a Delaware corporation, and QI Solutions, Inc., a Delaware corporation (collectively, the “Guarantors”), provided a guarantee (the “Guaranty”), dated as of August 6, 2024, of the Company’s obligations to Streeterville under the Streeterville Convertible Note and the other transaction documents. Beginning on February 6, 2025, Streeterville has the right to redeem up to $750,000 of the Streeterville Convertible Note per calendar month. The Company may pay such redemption amounts in cash, by converting such applicable redemption amount into shares of common stock at the applicable Conversion Price (as defined below) at such time, or in any combination of cash and shares of common stock, provided that the Company is required to pay any redemption amounts in cash under certain circumstances set forth in the Streeterville Convertible Note and that the payment of any redemption amount or portion thereof in cash is subject to an 10% premium. Beginning on the earlier of: (a) February 6, 2025, and (b) the effectiveness of a registration statement registering the Conversion Shares (as defined below), Streeterville may convert all or any portion of the outstanding balance of the Streeterville Convertible Note into shares (“Conversion Shares”) of the Company’s common stock on any trading day (and the following trading day) on which any intraday trading bid price of the Company’s common stock is 8% greater than the closing trade price on the previous trading day or at any time following an event of default, at a conversion price equal to 92% of the average of the two lowest daily volume weighted average prices of the Company’s common stock during the eight trading day period prior to the respective conversion date (the “Conversion Price”), subject to anti-dilution adjustments and provided that Streeterville may not request any conversion of the Streeterville Convertible Note to the extent that such conversion would cause Streeterville (together with its affiliates) to beneficially own shares of Common Stock exceeding 4.99% (or 9.99% if the Market Capitalization, as defined below, is less than $10 million) of the number of shares of Common Stock outstanding on such date. For the ownership limitation, “Market Capitalization” means a number equal to (a) the average volume weighted average price of the Company’s common stock for the immediately preceding 15 trading days, multiplied by (b) the aggregate number of outstanding shares of common stock as reported on Company’s most recently filed Form 10-Q or Form 10-K or as reported to Nasdaq in a subsequent shares outstanding change form. Absent an uncured event of default, as set forth in the Streeterville Convertible Note, Streeterville agreed to limit its aggregate sales of Conversion Shares on the open market in any given calendar week to 10% of the weekly trading volume of the Company’s common stock on our principal trading market (Nasdaq) for such week. Upon evaluation, the Company determined that the conversion features inherent in the Streeterville Convertible Note meet the definition of a derivative liability (the “Streeterville Derivative Liability”) covered under the ASC topic 815, Derivatives and Hedging. Applying ASC 820, Fair Value Measurement, the initial fair value of the Streeterville Derivative Liability is $666 thousand, which will be mark-to-market adjusted on a quarterly basis and accreted as interest expense using the effective interest rate method while the Streeterville Convertible Note is outstanding. In addition to the beneficial ownership limitations provided in the Streeterville Convertible Note, the sum of the number of shares of the Company’s common stock that the Company may issue to Streeterville under the Secured SPA, the Streeterville Convertible Note and any related documents without stockholder approval may not exceed the number of shares it could so issue pursuant to Nasdaq Listing Rule 5635(d) (the “Share Cap”), unless shareholder approval (the “Approval”) to exceed such limitation is obtained by the Company. The Company is required, under the Secured SPA to obtain the Approval by February 2, 2025. If the Company does not obtain the Approval by such date, it must continue seeking the Approval every 90 days until the Approval is obtained. If the total cumulative number of Conversion Shares that the Company issues to Streeterville equals the Share Cap and the Company has not obtained the Approval, any remaining outstanding balance of the Streeterville Convertible Note must be repaid in cash. The Streeterville Convertible Note provides for customary events of default (each as defined in the Streeterville Convertible Note, an “Event of Default”), including, among other things, the event of nonpayment of principal, interest, fees or other amounts, a representation or warranty proving to have been incorrect when made, failure to perform or observe covenants within a specified cure period, a cross-default to certain other indebtedness and material agreements of the Company, and the occurrence of a bankruptcy, insolvency or similar event affecting the Company. Upon the occurrence of an Event of Default that is deemed a “Major Trigger Event” as defined in the Streeterville Convertible Note, Streeterville may increase the outstanding balance of the Streeterville Convertible Note by 10%, and upon the occurrence of an Event of Default that is deemed a “Minor Trigger Event” as defined in the Streeterville Convertible Note, Streeterville may increase the outstanding balance of the Streeterville Convertible Note by 5%. Streeterville can exercise its right to increase the outstanding balance upon a Major or Minor Trigger Event three times each. Upon the occurrence of an Event of Default, Streeterville may declare all amounts owed under the Streeterville Convertible Note immediately due and payable. In addition, upon the occurrence of an Event of Default, upon the election of Streeterville, interest shall begin accruing on the outstanding balance of the Streeterville Convertible Note from the date of the Event of Default equal to the lesser of 15% per annum and the maximum rate allowable under law. Unsecured Promissory Note On September 23, 2022, the Company entered into a Note Purchase Agreement (the “Streeterville Unsecured NPA”) with Streeterville, pursuant to which Streeterville purchased an unsecured promissory note (the “Streeterville Unsecured Note”) in the initial principal amount of $8.25 million. The Note bore interest at 10% per annum, had a maturity date of 18 months from the date of its issuance and carried an original issue discount of $750 thousand, which is included in the principal balance of the Streeterville Unsecured Note. Beginning on March 23, 2023, Streeterville had the right to redeem up to $750 thousand of the outstanding balance of the Streeterville Unsecured Note per month (“Redemption Amount”) by providing written notice to the Company (“Redemption Notice”). The Company paid the applicable Redemption Amount in cash to Streeterville within three trading days of the Company’s receipt of any such Redemption Notice. As of September 30, 2024, Streeterville has redeemed the full principal amount of the Streeterville Unsecured Note. There was an outstanding balance of $1.9 million as of December 31, 2023. As of September 30, 2024, there was no For a full discussion of the terms and conditions of the Streeterville Unsecured Note, see the Company’s Amendment No. 1 to its Annual Report on Form 10-K for the year ended December 31, 2023.	Note 8 – Financial Liabilities The Company has the following amounts related to financial liabilities (in thousands): December 31, 2023 2022 Remaining loan balances $ 2,063 $ 8,250 Remaining unamortized debt issuance costs (138 ) (1,062 ) Financial liabilities, net $ 1,925 $ 7,188 Additionally, the Company has accrued interest of $14 thousand and $223 thousand as of December 31, 2023 and 2022, respectively, which is included in Other Current Liabilities. Unsecured Promissory Note On September 23, 2022, the Company entered into a note purchase agreement (the “Unsecured NPA”) with Streeterville Capital, LLC (“Streeterville”), pursuant to which Streeterville purchased an unsecured promissory note (the “Note” or the “Streeterville Unsecured Note”) in the initial principal amount of $8.25 million. The Note bears interest at 10% per annum. The maturity date of the Note is 18 months from the date of its issuance (the “Maturity Date”). The Note carries an original issue discount of $750 thousand, which is included in the principal balance of the Note. If the Company elects to prepay the Note prior to the Maturity Date, it must pay to Streeterville 120% of the portion of the Outstanding Balance the Company elects to prepay. Beginning on the date that was six months after the issuance date of the Note, Streeterville has the right to redeem up to $750 thousand of the outstanding balance of the Note per month (“Redemption Amount”) by providing written notice to the Company (“Redemption Notice”). Upon receipt of any Redemption Notice, the Company shall pay the applicable Redemption Amount in cash to Streeterville within three trading days of the Company’s receipt of such Redemption Notice. No prepayment premium shall be payable in respect of any Redemption Amount. As of December 31, 2023, Streeterville has redeemed $7.0 million of the outstanding balance of the Note. The outstanding balances were $1.9 million and $7.2 million as of December 31, 2023 and 2022, respectively Pursuant to the terms of the Unsecured NPA, the parties provided customary representations and warranties to each other. Also, until amounts due under the Note are paid in full, the Company agreed, among other things, to: (i) timely make all filings under the Securities Exchange Act of 1934, (ii) ensure the Company’s common stock continues to be listed on the Nasdaq, (iii) ensure trading in the Company’s common stock will not be suspended, halted, chilled, frozen, reach zero bid or otherwise cease trading on Company’s principal trading market, (iv) ensure the Company will not make any Restricted Issuance (as defined in the Note) without Streeterville’s prior written consent, which consent may be granted or withheld in Streeterville’s sole and absolute discretion, (v) ensure the Company will not enter into any agreement or otherwise agree to any covenant, condition, or obligation that locks up, restricts in any way or otherwise prohibits the Company from entering into certain additional transactions with Streeterville, and (vi) with the exception for Permitted Liens (as defined in the Note) ensure the Company will not pledge or grant a security interest in any of its assets without Streeterville’s prior written consent, which consent may be granted on withheld in Streeterville’s sole and absolute discretion. The Note sets forth certain standard events of default (such event, an “Event of Default”) that generally, if uncured within seven trading days, may result in the discretion of Streeterville in certain penalties under the terms of the Note. In this regard, upon an Event of Default, Streeterville may accelerate the Note by written notice to the Company, with the outstanding balance becoming immediately due and payable in cash at the Mandatory Default Amount (as defined in the Note). Additionally, upon written notice given by Streeterville to the Company, interest shall accrue on the Outstanding Balance beginning on the date the applicable Event of Default occurred at an interest rate equal to the lesser of 15% per annum simple interest or the maximum rate permitted under applicable law upon an Event of Default.

Contingencies

Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Contingencies [Abstract]
Contingencies	Note 10. Contingencies Indemnification Arrangements We enter into standard indemnification arrangements in our ordinary course of business. Pursuant to these arrangements, we indemnify, hold harmless, and agree to reimburse the indemnified parties for losses suffered or incurred by the indemnified parties (generally our business partners or customers) in connection with any trade secret, copyright, patent or other intellectual property infringement claim by any third-party with respect to our products. The term of these indemnification agreements is generally perpetual any time after the execution of the agreement. The maximum potential amount of future payments we could be required to make under these agreements is not determinable. We have never incurred costs to defend lawsuits or settle claims related to these indemnification agreements. As a result, we believe the estimated fair value of these agreements is minimal. We have entered into indemnification agreements with our directors and officers that may require us to indemnify our directors and officers against liabilities that may arise by reason of their status or service as directors or officers, other than liabilities arising from willful misconduct of a culpable nature. These agreements also require us to advance their expenses incurred as a result of any proceeding against them as to which they could be indemnified and to make good faith determination whether or not it is practicable for us to obtain directors and officers insurance. We currently have directors and officers liability insurance. Legal Proceedings From time to time, we may be involved in legal proceedings arising in the ordinary course of business. In general, management believes that ordinary course of business matters will not have a material adverse effect on our consolidated financial position or results of operations and are adequately covered by our liability insurance. However, it is possible that condensed consolidated cash flows or results of operations could be materially affected in any particular period by the unfavorable resolution of one of more of these contingencies or because of the diversion of management’s attention and the incurrence of significant expenses. See Part II, Item 1, Legal Proceedings BV Advisory v. QCi Breach Lawsuit At the time of the QPhoton Merger in June 2022, QPhoton had an outstanding balance of principal and interest due to BV Advisory Partners, LLC (“BV Advisory”) based on a Note Purchase Agreement that QPhoton had entered into with BV Advisory on March 1, 2021. Accordingly, the Company has recorded an estimated payable (the “BV Advisory Payable”), recognized as other current liabilities on the unaudited condensed consolidated financial statements, based on best available information in the amount of $536 thousand as of September 30, 2024 and December 31, 2023. On August 16, 2022, BV Advisory filed a complaint in the Court of Chancery of the State of Delaware (the “DE Chancery Court”) naming the Company and certain of its directors and officers (among others) as defendants seeking, among other relief, monetary damages. The Company believes that BV Advisory’s claims have no merit and intends to defend itself vigorously. BV Advisory’s claims are not covered by the Company’s liability insurance, nor does the Company believe it is necessary to accrue an amount in addition to the BV Advisory Payable at this time. BV Advisory v. QCi Appraisal Action BV Advisory was purportedly a shareholder of QPhoton, Inc., the predecessor in interest to QPhoton, LLC, a wholly owned subsidiary of the Company (both referred to as “QPhoton” in this Legal Proceedings discussion). BV Advisory rejected the Merger Consideration (as defined below) and on October 13, 2022, commenced litigation by filing a petition in the DE Chancery Court seeking appraisal rights on the shares of QPhoton it allegedly owned (which shares represented 10% of the shares of QPhoton outstanding immediately prior to the Company’s acquisition of QPhoton). The Company included BV Advisory’s purported ownership of QPhoton in the purchase price accounting for the QPhoton Merger. The Company’s total purchase price of QPhoton was approximately $71.0 million, or $69.9 million net of cash acquired, consisting of Company common stock, Series B Preferred Stock and QPhoton Warrants (as defined below). While the total shares of the Company’s common stock on an as-converted basis offered in the QPhoton Merger was 36,600,823 (the “Merger Consideration”), the fair market valuation contemplated 31,299,417 of the shares, which assumed full conversion of the 2,377,028 shares of Series B Preferred Stock to common stock at the 10:1 ratio, and that only 1,726,931 of the warrants to purchase up to 7,028,337 shares of the Company’s common stock (the “QPhoton Warrants”) would eventually be exercised (specifically only the QPhoton Warrants for which the associated Company options and/or warrants had an exercise price at or below $2.27 at the time of the QPhoton Merger). Accordingly, as of September 30, 2024 and 2023, the Company has neither issued 2,957,251 shares of the Company’s common stock on an as converted basis (the “Unissued QPhoton Shares”) nor 702,834 warrants to purchase shares of the Company’s common stock (the “Unissued QPhoton Warrants”) that were included in the Merger Consideration. The Unissued QPhoton Shares are included in the statement of stockholder’s equity as additional paid in capital as of as of September 30, 2024 and 2023, and the Unissued QPhoton Warrants have no carrying value as a liability on the Company’s condensed consolidated balance sheet as of September 30, 2024.	Note 9 – Contingencies Indemnification Arrangements We enter into standard indemnification arrangements in our ordinary course of business. Pursuant to these arrangements, we indemnify, hold harmless, and agree to reimburse the indemnified parties for losses suffered or incurred by the indemnified parties (generally our business partners or customers) in connection with any trade secret, copyright, patent or other intellectual property infringement claim by any third-party with respect to our products. The term of these indemnification agreements is generally perpetual any time after the execution of the agreement. The maximum potential amount of future payments we could be required to make under these agreements is not determinable. We have never incurred costs to defend lawsuits or settle claims related to these indemnification agreements. As a result, we believe the estimated fair value of these agreements is minimal. We have entered into indemnification agreements with our directors and officers that may require us to indemnify our directors and officers against liabilities that may arise by reason of their status or service as directors or officers, other than liabilities arising from willful misconduct of a culpable nature. These agreements also require us to advance their expenses incurred as a result of any proceeding against them as to which they could be indemnified and to make good faith determination whether or not it is practicable for us to obtain directors and officers insurance. We currently have directors and officers liability insurance. Legal Proceedings From time to time, we may be involved in legal proceedings arising in the ordinary course of business. In general, management believes that ordinary course of business matters will not have a material adverse effect on our financial position or results of operations and are adequately covered by our liability insurance. However, it is possible that consolidated cash flows or results of operations could be materially affected in any particular period by the unfavorable resolution of one of more of these contingencies or because of the diversion of management’s attention and the incurrence of significant expenses. As part of our business combination with QPhoton in June 2022, we acquired a payable to BV Advisory Partners, LLC (“BV Advisory”). On March 1, 2021, QPhoton entered into a Note Purchase Agreement with BV Advisory. Under the Note Purchase Agreement, on March 1, 2021, March 23, 2021 and July 9, 2021, BV Advisory purchased convertible promissory notes from QPhoton for $200 thousand, $150 thousand, and $150 thousand, respectively, for a total of $501 thousand (the “BV Notes”), which is included in Other Current Liabilities as of December 31 2023 and 2022. The BV Notes all bore interest at a rate of 6% per annum and matured two years from the grant date. However, QPhoton only received approximately $375 thousand in cash proceeds as $125 thousand was paid by BV Advisory directly to The Trustees of the Stevens Institute of Technology (“Stevens Institute”) on behalf of QPhoton to satisfy QPhoton’s obligations to reimburse costs incurred under the terms of their patent license agreement with the Stevens Institute. On June 16, 2022, QPhoton tendered a cashier’s check to BV Advisory in the amount of $535,684, representing the full principal balance of the BV Notes and accrued interest through June 16, 2022. On July 14, 2022 BV Advisory returned the cashier’s check and disputed the calculation of the amount paid to settle the BV Notes. The BV Notes and accrued interest are recorded as short-term liabilities. On August 15, 2022, BV Advisory filed a complaint in the Court of Chancery of the State of Delaware naming the Company and certain of its directors and officers (among others) as defendants. BV Advisory Partners, LLC v. Quantum Computing Inc.

Loan Receivable

Loan Receivable	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Loan Receivable [Abstract]
Loan Receivable	Note 9. Loan Receivable On May 16, 2023, the Company entered into a Summary of Proposed Terms (the “Letter of Intent”) with millionways, Inc. (“millionways”) to provide bridge loans to millionways and enter into due diligence to acquire up to 100% of the AI firm. On June 6, 2023, the Company entered into a Note Purchase Agreement (the “MW Agreement”) with millionways, pursuant to which the Company agreed to purchase from millionways up to three unsecured promissory notes (each, a “MW Note”), in an aggregate principal amount of up to $2.0 million, subject to the terms and conditions of the MW Agreement. Also on June 6, 2023, pursuant to the terms of the MW Agreement, the Company purchased the MW Notes from millionways and loaned an aggregate principal amount of $500 thousand to millionways. The MW Agreement contains customary representations and warranties by millionways and the Company, as well as a “most favored nations” provision for the benefit of the Company. The MW Notes issued under the MW Agreement, including the MW Notes issued on June 6, 2023, provide that the indebtedness evidenced by the applicable MW Note bears simple interest at the rate of 10% per annum (or 15% per annum during the occurrence of an event of default, as defined in the MW Notes), and becomes due and payable in full on the earlier of (i) May 16, 2024, (ii) a change of control (as defined in the MW Notes) of millionways, (iii) dollar-for-dollar prepayment for additional capital received through any vehicle from a third party or (iv) an event of default. The Company reserved approximately $306 thousand of the outstanding $613 thousand receivable as uncollectible based on credit risk in the unaudited condensed consolidated financial statements as of September 30, 2024, and $279 thousand of the outstanding $558 thousand receivable as of December 31, 2023.	Note 10 – Loan Receivable On May 16, 2023, the Company entered into a Summary of Proposed Terms (the “Letter of Intent”) with millionways to provide bridge loans to millionways and enter into due diligence to acquire up to 100% of the AI firm. On June 6, 2023, the Company entered into a Note Purchase Agreement (the “MW Agreement”) with millionways, pursuant to which the Company agreed to purchase from millionways up to three unsecured promissory notes (each, a “MW Note”), in an aggregate principal amount of up to $2.0 million, subject to the terms and conditions of the MW Agreement. Also on June 6, 2023, pursuant to the terms of the MW Agreement, the Company purchased the MW Notes from millionways and loaned an aggregate principal amount of $500 thousand to millionways. The MW Agreement contains customary representations and warranties by millionways and the Company, as well as a “most favored nations” provision for the benefit of the Company. The MW Notes issued under the MW Agreement, including the MW Notes issued on June 6, 2023, provide that the indebtedness evidenced by the applicable MW Note bears simple interest at the rate of 10% per annum (or 15% per annum during the occurrence of an event of default, as defined in the MW Notes), and becomes due and payable in full on the earlier of (i) May 16, 2024, (ii) a change of control (as defined in the MW Notes) of millionways, (iii) dollar-for-dollar prepayment for additional capital received through any vehicle from a third party or (iv) an event of default. The Company reserved $279 thousand of the outstanding $558 thousand receivable as uncollectible based on credit risk in the consolidated financial statements as of December 31, 2023.

Capital Stock

Capital Stock	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Capital Stock [Abstract]
Capital Stock	Note 11. Capital Stock Authorized Classes of Stock As of September 30, 2024, the Company’s Board of Directors has authorized two classes of preferred stock. The Board has authorized 1,550,000 shares of preferred stock as Series A preferred stock, par value $0.0001 per share, of which 993,306 and 1,490,004 shares, respectively, are issued and outstanding at September 30, 2024 and December 31, 2023. The Board has also authorized 3,079,864 shares of preferred stock as Series B preferred stock, par value $0.0001 per share, none Series A Convertible Preferred Offering From November 10, 2021 through November 17, 2021, the Company conducted a private placement offering (the “Private Placement”) pursuant to securities purchase agreements with 7 accredited investors (the “Series A Investors”), whereby the Series A Investors purchased from the Company an aggregate of 1,545,459 shares of the Company’s newly created Series A convertible preferred stock, par value $0.0001 per share (the “Series A Preferred Stock”) and warrants to purchase 1,545,459 shares of the Company’s common stock (the “Preferred Warrants”) for an aggregate purchase price of $8.5 million. The Private Placement was completed and closed to further investment on November 17, 2021. The Series A Preferred Stock ranks senior to common stock with respect to the payment of dividends and liquidation rights. Each holder of Series A Preferred Stock is entitled to receive, with respect to each share of Series A Preferred Stock then outstanding and held by such holder, dividends at the rate of ten percent (10%) per annum (the “Preferred Dividends.”) The Company is obligated to pay the Preferred Dividends quarterly, in arrears, within fifteen (15) days of the end of each quarter. The Company has the option to pay the Preferred Dividends in cash or in common stock, at a price per share of common stock equal to the average of the closing sale price of the common stock for the five (5) trading days preceding the applicable dividend payment date. The Preferred Dividends are accrued monthly, but not compounded, and are recorded as interest expense, because the Preferred Dividends are mandatory and not declared at the discretion of the Board of Directors. The number of shares of the Company’s common stock issuable upon conversion of any share of Series A Preferred Stock shall be determined by dividing (x) the Conversion Amount of such share of Series A Preferred Stock by (y) the Conversion Price. “Conversion Amount” means, with respect to each share of Series A Preferred Stock, as of the applicable date of determination, the sum of (1) the stated value thereof plus (2) any accrued dividends. “Conversion Price” means, with respect to each share of Series A Preferred Stock, as of any optional conversion date, Mandatory Conversion Date or other date of determination, $5.50, subject to adjustment for stock splits, dividends, recapitalizations and similar corporate events. The Preferred Warrants were two In connection with the Purchase Agreement, the Company and the Series A Investors entered into a registration rights agreement (the “Registration Rights Agreement”) pursuant to which the Company agreed to file a registration statement to register the shares of the Company’s common stock underlying the Series A Preferred Stock and warrants within 180 days. Pursuant to the Registration Rights Agreement, the Series A Investors received certain rights, including but not limited to piggyback registration rights, providing that the holder be given notice of any proposed registration of securities by the Company, and requiring that the Company register all or any portion of the registrable securities that the holders request to be registered, in each case, subject to the terms and conditions of the Registration Rights Agreement. On April 27, 2022 the Company filed a Resale Form S-3 as required by the Registration Rights Agreement. The Resale Form S-3 went effective on June 2, 2022. On June 13, 2022, one of the Series A Investors, Falcon Capital Partners, converted 45,455 shares of Series A Preferred Stock into 47,728 shares of the Company’s common stock. On February 9, 2023, one of the Series A Investors, Greenfield Children, LLC, converted 10,000 shares of Series A Preferred Stock plus accrued dividends into 11,096 shares of the Company’s common stock. On March 19, 2024, the Company entered into a Redemption and Waiver Agreement (the “Series A Redemption Agreement”) with the current holders (the “Series A Holders”) of its Series A Preferred Stock. Accordingly, $8.125 million of additional paid in capital was reclassified from shareholders’ equity to mezzanine equity (the “Mezzanine Equity”) on the Company’s condensed consolidated balance sheet as of September 30, 2024, in accordance with Accounting Series Release No. 268, Presentation in Financial Statements of “Redeemable Preferred Stocks” At-the-Market-Facility On October 28, 2022, the Company filed a shelf registration statement on Form S-3 under the Securities Act of 1933, as amended, which was declared effective on November 8, 2022 (the “2022 shelf”). Under the 2022 Shelf at the time of effectiveness, the Company had the ability to raise up to $100 million by selling common stock, preferred stock, debt securities, warrants and units. On December 5, 2022, the Company entered into an At-the-Market Issuance Sales Agreement (the “ATM Agreement”) with Ascendiant Capital Markets, LLC (“Ascendiant”) whereby the Company may, but is not obligated to, offer and sell, from time to time, shares of its common stock (the “ATM Facility”), and incorporated the ATM Agreement into the 2022 Shelf by amendment that was declared effective January 10, 2023. On August 17, 2023, the Company and Ascendiant entered into an amendment (the “ATM Amendment”) to the ATM Agreement, increasing the amount of common stock that the Company may offer and sell via the ATM Facility from $25 million to $50 million (the “ATM Upsize”). Following the ATM Upsize, the Company filed a prospectus supplement, dated August 18, 2023, with the Securities and Exchange Commission and became able to offer and sell shares of the Company’s common stock having an aggregate offering price of up to $27,362,717 via the ATM Facility. The Company intends to use any net proceeds from the sale of securities under the ATM Facility for operations and for other general corporate purposes, including, but not limited to, capital expenditures, including our AZ Chips Facility, as defined in Item 2, Management’s Discussion and Analysis of Financial Condition and Results of Operations Warrants The table below summarizes the warrants outstanding at September 30, 2024 (in thousands, except exercise price data): Issuance Date Expiration Date Exercise Price Issued Exercised Forfeited / Warrants August 18, 2020 August 18, 2025 $ 2.00 171 (150 ) - 21 November 15, 2021 November 15, 2023 $ 7.00 1,545 (1,545 ) - June 16, 2022 May 9, 2027 $ 0.0001 6,325 - (4,148 ) 2,177 In connection with a restricted stock units offering in June 2020, the Company issued warrants in August 2020 to purchase 171,000 shares of the Company’s common stock, at an exercise price of $2.00. Those warrants are exercisable for five years from the date of issuance. In connection with the offering of Series A Preferred Stock in November 2021, the Company issued warrants to purchase 1,545,459 shares of the Company’s common stock at an exercise price of $7.00. Those warrants were exercisable for two years from the date of issuance and have now expired. In connection with the QPhoton Merger on June 16, 2022, the Company issued 6.3 million warrants to purchase shares of the Company’s common stock at an exercise price of $0.0001. Those warrants are exercisable when and if stock options and warrants issued by the Company and outstanding as of June 15, 2022 (the “Underlying Options”) are exercised. As of September 30, 2024, none of the QPhoton Warrants linked to the outstanding Underlying Options are expected to be exercised as the exercise prices of the Underlying Options are above the closing stock price as of September 30, 2024. The 6.3 million issued warrants represent a portion of the 7.0 million warrants included in the Merger Consideration, having been received by two QPhoton shareholders. A third alleged shareholder rejected the Merger Consideration and commenced litigation, and to date that litigation has not been resolved and the 702,834 warrants have not been issued. See Part II, Item 1, Legal Proceedings Accordingly, as of September 30, 2024, of the 6.3 million QPhoton Warrants issued, approximately 66% have been forfeited because the corresponding Underlying Options had expired or been forfeited. Further, as discussed in Note 2, Significant Accounting Policies – Fair Value of Financial Instruments	Note 11 – Capital Stock: Series A Convertible Preferred Offering From November 10, 2021 through November 17, 2021, the Company conducted a private placement offering (the “Private Placement”) pursuant to securities purchase agreements with 7 accredited investors (the “Series A Investors”), whereby the Series A Investors purchased from the Company an aggregate of 1,545,459 shares of the Company’s newly created Series A convertible preferred stock, par value $0.0001 per share (the “Series A Preferred Stock”) and warrants to purchase 1,545,459 shares of the Company’s common stock (the “Preferred Warrants”) for an aggregate purchase price of $8.5 million. The Private Placement was completed and closed to further investment on November 17, 2021. The Series A Preferred Stock ranks senior to common stock with respect to the payment of dividends and liquidation rights. Each holder of Series A Preferred Stock is entitled to receive, with respect to each share of Series A Preferred Stock then outstanding and held by such holder, dividends at the rate of 10% per annum (the “Preferred Dividends.”) The Company is obligated to pay the Preferred Dividends quarterly, in arrears, within fifteen days of the end of each quarter. The Company has the option to pay the Preferred Dividends in cash or in the Company’s common stock, at a price per share of common stock equal to the average of the closing sale price of the common stock for the five trading days preceding the applicable dividend payment date. The Preferred Dividends are accrued monthly, but not compounded, and are recorded as interest expense, because the Preferred Dividends are mandatory and not declared at the discretion of the Board of Directors. The number of shares of the Company’s common stock issuable upon conversion of any share of Series A Preferred Stock shall be determined by dividing (x) the Conversion Amount of such share of Series A Preferred Stock by (y) the Conversion Price. “Conversion Amount” means, with respect to each share of Series A Preferred Stock, as of the applicable date of determination, the sum of (1) the stated value thereof plus (2) any accrued dividends. “Conversion Price” means, with respect to each share of Series A Preferred Stock, as of any optional conversion date, Mandatory Conversion Date or other date of determination, $5.50, subject to adjustment for stock splits, dividends, recapitalizations and similar corporate events. The Preferred Warrants are two In connection with the Purchase Agreement, the Company and the Series A Investors entered into a registration rights agreement (the “Registration Rights Agreement”) pursuant to which the Company agreed to file a registration statement to register the shares of common stock underlying the Series A Preferred Stock and warrants within 180 days. Pursuant to the Registration Rights Agreement, the Series A Investors received certain rights, including but not limited to piggyback registration rights, providing that the holder be given notice of any proposed registration of securities by the Company, and requiring that the Company register all or any portion of the registrable securities that the holders request to be registered, in each case, subject to the terms and conditions of the Registration Rights Agreement. On April 27, 2022, the Company filed a Resale Form S-3 as required by the Registration Rights Agreement, pursuant to which the Company agreed to file a registration statement to register the shares of common stock underlying the Series A Preferred Stock and warrants within 180 days from the closing of the Private Placement. The Resale Form S-3 went effective on June 2, 2022. On June 13, 2022, one of the Series A Investors, Falcon Capital Partners, converted 45,455 shares of Series A Preferred stock into 47,728 shares of the Company’s common stock. On February 9, 2023, one of the Series A Investors, Greenfield Children, LLC, converted 10,000 shares of Series A Preferred stock plus accrued dividends into 11,096 shares of the Company’s common stock. Authorized Classes of Stock As of September 9, 2024, the Board has authorized two classes of preferred stock. The Board has authorized 1,550,000 shares of preferred stock as the Series A Preferred stock, par value $0.0001 per share, of which 1,490,004 shares are issued and outstanding. The Board has also authorized 3,079,864 shares of preferred stock as the Series B Preferred Stock, par value $0.0001 per share, none of which are issued and outstanding. At-the-Market Facility From January 19, 2023 through December 31, 2023, the Company sold 17,571,926 shares of common stock through its At-The-Market (ATM) facility, managed by Ascendiant Capital Markets, LLC, at an average price of $1.45. The Company received net proceeds of $24.7 million. Warrants The table below summarizes the warrants outstanding as of December 31, 2023 (in thousands, except exercise prices): Issuance Date Expiration Date Exercise Price Issued Exercised Forfeited / Warrants August 18, 2020 August 18, 2025 $ 2.00 171 (150 ) - 21 November 15, 2021 November 15, 2023 $ 7.00 1,545 (1,545 ) - June 16, 2022 May 9, 2027 $ 0.0001 6,325 - (3,309 ) 3,016 In connection with a restricted stock units offering in June 2020, the Company issued warrants in August 2020 to purchase 171,000 shares of the Company’s common stock, at an exercise price of $2.00. Those warrants are exercisable for five years from the date of issuance. In connection with the offering of Series A Preferred Stock in November 2021, the Company issued warrants to purchase 1,545,459 shares of the Company’s common stock at an exercise price of $7.00. Those warrants were exercisable for two years from the date of issuance and have now expired. In connection with the QPhoton Merger on June 16, 2022, the Company issued warrants to purchase 6,325,503 shares of the Company’s common stock at an exercise price of $0.0001. Those warrants are exercisable when and if stock options and warrants issued and outstanding as of June 15, 2022 (the “Underlying Options”), are exercised. As of December 31, 2023, none of the QPhoton Warrants linked to the outstanding Underlying Options are expected to be exercised as the exercise prices of the Underlying Options are above the current stock price as of December 31, 2023. The total Merger Consideration consisted of 36,600,823 shares of the Company’s common stock on an as-converted basis, including the 7,028,337 QPhoton Warrants. As discussed in Note 4, Business Combinations Contingencies – Legal Proceedings Legal Proceedings Significant Accounting Policies – Fair Value of Financial Instruments

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Stock-Based Compensation [Abstract]
Stock-based Compensation	Note 12. Stock-based Compensation Incentive Plans The Company’s 2019 Equity and Incentive Plan, as amended in 2021 (the “2019 Plan”) enabled the Company to grant incentive stock options or nonqualified stock options and other equity awards to employees, directors and consultants of the Company up to a total of 3 million shares of the Company’s common stock. All 3 million shares available for issue under the 2019 Plan have been issued. On July 5, 2022, the Board of Directors adopted the Company’s 2022 Equity and Incentive Plan (the “2022 Plan”) which provides for the issuance of up to 16 million shares of the Company’s common stock. The 2022 Plan was approved by a majority of the shareholders in September 2022. Per the 2022 Plan, the 2022 Plan reserves increased automatically by 1 million shares on January 1, 2023 and January 1, 2024, providing for a total issuance of up to 18 million shares of the Company’s common stock. As of September 30, 2024, a total of 12.4 million shares and options were issued and outstanding. Options The following table summarizes the Company’s option activity for the nine months ended September 30, 2024 (in thousands, except exercise price and contractual life data): Number Weighted Weighted Balance as of January 1, 2024 13,843 $ 2.64 3.7 Granted 250 1.01 5.0 Exercised - - - Forfeited (1,724 ) 4.11 - Balance as of September 30, 2024 12,369 $ 2.41 3.1 Vested and exercisable as of September 30, 2024 8,375 $ 2.87 2.8 The following table presents the assumptions used in the Black-Scholes option-pricing model to determine the grant-date fair value of stock options granted during the three and nine months ended September 30, 2024 and 2023: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Exercise price $ 1.00 – 1.12 $ 1.35 – 1.35 $ 1.00 – 1.12 $ 1.35 – 1.84 Risk-free interest rate 5.2 – 5.2 % 4.8 – 4.8 % 5.2 – 5.2 % 4.7 – 4.8 % Expected volatility 93.2 – 104.6 % 134.5 – 134.5 % 93.2 – 104.6 % 122.2 – 136.9 % Expected dividend yield 0 % 0 % 0 % 0 % Expected life of options (in years) 5.0 5.0 5.0 5.0 The following table summarizes the exercise price range as of September 30, 2024 (in thousands, except exercise price data): Exercise Price Outstanding Options Exercisable Options $ 0.00 – 1.00 105 10 $ 1.00 – 2.00 5,348 1,794 $ 2.00 – 3.00 5,845 5,500 $ 3.00 – 6.00 38 38 $ 6.00 – 8.00 683 683 $ 8.00 – 12.00 350 350 12,369 8,375 The weighted average grant-date fair value of stock options granted during the nine months ended September 30, 2024 and 2023 was $1.01 and $1.42 per share, respectively. As of September 30, 2024, total unrecognized compensation cost related to common stock options was $3.5 million, which is expected to be recognized over a period of 3.3 years. Stock-based Compensation The Company recognized stock-based compensation expense related to common stock options and restricted shares of common stock in the following expense categories of its consolidated statements of operations (in thousands): Three Months Ended Nine Months Ended 2024 2023 2024 2023 Research and development $ 562 $ 408 $ 1,761 $ 1,358 Selling and marketing 12 85 123 (351 ) General and administrative 189 499 796 2,103 Total stock-based compensation $ 763 $ 992 $ 2,680 $ 3,110 For the nine months ended September 30, 2024 and 2023, stock-based compensation on the statements of stockholders’ equity was lower by $207 thousand and lower by $206 thousand, respectively, as compared to the expense recorded due to timing differences between award dates and the realization of stock-based compensation expense. The net expense of $2.7 million for the nine months ended September 30, 2024 is primarily attributable to vesting expense recognition, offset by insignificant pre-vesting forfeitures of common stock options for separated employees. In terms of new issuances, the Company issued 218 thousand shares of common stock to former executives in the nine months ended September 30, 2024 per their respective employment and separation agreements (the “Separation Agreement Shares”). In conjunction with the Separation Agreement Shares, the Company recognized $197 thousand of stock-based compensation expense during the nine months ended September 30, 2024, and does not expect future expense related to these offerings as they are fully vested. During the nine months ended September 30, 2023, the Company issued 2.4 million shares of common stock to employees as performance and incentive awards (the “2023 Incentive Shares”). The 2023 Incentive Shares included 854 thousand shares of common stock issued to 35 employees as payment in lieu of cash for 2022 performance bonuses (the “Bonus Incentive Shares”) and 1.5 million shares of common stock as long-term incentive bonuses to five employees identified as key technical staff (the “Retention Incentive Shares”). The Bonus Incentive Shares are restricted and subject to the following vesting schedule: one-half vested on December 31, 2023 and one-half vesting on December 31, 2024. As of December 31, 2023, the Company canceled 23,600 of the issued shares that were forfeited by employees no longer with the Company. The Retention Incentive Shares are restricted and subject to annual vesting in equal amounts over a five-year period as follows: 20% will vest on each of December 31, 2023, December 31, 2024¸ December 31, 2025, December 31, 2026, and December 31, 2027, subject to the grantee continuing to perform services for the Company in the capacity in which the grant was received on each applicable vesting date. Stock-based Compensation for Services The Company recognized stock-based compensation expense for services in lieu of cash payments to certain consultants, including expenses for both shares issued and stock option awards granted, in the following expense categories of its consolidated statements of operations (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Selling and marketing $ - $ (107 ) $ - $ (174 ) General and administrative 2 107 21 456 Total stock-based compensation $ 2 $ - $ 21 $ 282 For the nine months ended September 30, 2024 and 2023, stock-based compensation for services on the statements of stockholders’ equity was higher by $113 thousand and $2.1 million, respectively, as compared to the expense recorded due to timing differences between award dates and the realization of stock-based compensation expense. In terms of new issuances, the Company issued 142 thousand and 1.5 million shares of common stock, respectively, for services in the nine months ended September 30, 2024 and 2023.	Note 12 – Stock-based Compensation Incentive Plans The Company’s 2019 Equity and Incentive Plan, as amended in 2021 (the “2019 Plan”) enabled the Company to grant incentive stock options or nonqualified stock options and other equity awards to employees, directors and consultants of the Company up to a total of 3 million shares of common stock. All 3 million shares available for issue under the 2019 Plan have been issued. On July 5, 2022, the Board of Directors adopted the Company’s 2022. Equity and Incentive Plan (the “2022 Plan”), which provides for the issuance of up to 16 million shares of the Company’s common stock. The 2022 Plan was approved by a majority of the stockholders in September 2022. Per the 2022 Plan, the 2022 Plan reserves increased automatically by 1 million shares on January 1, 2023, providing for a total issuance of up to 17 million shares of common stock. As of December 31, 2023, a total of 13.8 million shares and options were issued and outstanding under the 2022 Plan. Options The following table presents the assumptions used in the Black-Scholes option-pricing model to determine the grant-date fair value of stock options granted: Year Ended December 31, 2023 2022 Exercise price $0.85 – 1.84 $1.67 – 2.61 Risk-free interest rate 4.7 – 5.0% 0.6 – 4.5% Expected volatility 98 – 137% 127 – 164% Expected dividend yield 0% 0% Expected life of options (in years) 5.0 5.0 The following table summarizes the Company’s option activity: Weighted Average Number of Shares (in thousands) Weighted Average Exercise Price Contractual Term Outstanding as of December 31, 2021 As previously reported 5,197 $ 7.68 2.5 Adjustments (1) (1,100 ) (2.45 ) 1.4 As restated 4,097 5.23 3.9 Granted 6,853 1.38 5.0 Forfeited (1,785 ) 3.17 - Outstanding as of December 31, 2022 9,165 3.51 4.2 Granted 5,340 1.38 5.0 Forfeited (662 ) 4.41 - Outstanding as of December 31, 2023 13,843 $ 2.64 3.7 Vested as of December 31, 2022 6,413 $ 3.58 4.2 Vested as of December 31, 2023 8,803 $ 3.21 3.4 The following table summarizes the exercise price range as of December 31, 2023 (in thousands): Exercise Price Outstanding Options Exercisable Options $ 0.00 – 1.00 180 10 $ 1.00 – 2.00 5,695 1,935 $ 2.00 – 3.00 6,359 5,318 $ 3.00 – 5.00 65 65 $ 5.00 – 7.00 726 713 $ 7.00 – 12.00 818 762 13,843 8,803 The weighted average grant-date fair value of stock options granted during the years ended December 31, 2023 and 2022 was $1.38 per share and $2.39 per share, respectively, and as of December 31, 2023, total unrecognized compensation cost related to common stock options was $5.8 million, which is expected to be recognized over a period of 4.0 years. Stock-based compensation The Company recognized stock-based compensation expense related to common stock options and restricted shares of common stock in the following expense categories of its consolidated statements of operations (in thousands): Year Ended December 31, 2023 2022 Research and development 2,080 509 Selling and marketing (279 ) 494 General and administrative 2,470 8,320 Total stock-based compensation $ 4,271 $ 9,323 For the years ended December 31, 2023 and 2022, the statement of stockholders’ equity was lower by $33 thousand and higher by $170 thousand, respectively, as compared to the statement of cash flows for timing differences between award dates and the realization of stock-based compensation expense. In terms of new issuances, the Company issued 2,353,600 shares of common stock to employees in 2023 as performance and incentive awards (the “2023 Incentive Shares”), as compared to 20,000 in such awards in 2022. The 2023 Incentive Shares included 853,600 shares of common stock issued to 35 employees as payment in lieu of cash for 2022 performance bonuses (the “Bonus Incentive Shares”) and 1,500,000 shares of common stock as long-term incentive bonuses to five employees identified as key technical staff (the “Retention Incentive Shares”). The Bonus Incentive Shares are restricted with the following vesting schedule: one-half vested on December 31, 2023 and one-half vesting on December 31, 2024. As of December 31, 2023, the Company canceled 23,600 of the issued shares that were forfeited by employees no longer with the Company. The Retention Incentive Shares are restricted and will vest annually in equal amounts over a five-year period as follows: twenty percent (20%) will vest on each of December 31, 2023, December 31, 2024¸ December 31, 2025, December 31, 2026, and December 31, 2027, subject to the grantee continuing to perform services for the Company in the capacity in which the grant was received on each applicable vesting date. In conjunction with these offerings, the Company recognized $1.1 million of stock-based compensation expense during the year ended December 31, 2023, and expects future expense related to these offerings to total $2.1 million over the remaining vesting periods. Stock-based compensation for services The Company recognized $284 thousand and $2.4 million during the years ended December 31, 2023 and 2022, respectively, in stock-based compensation for services in lieu of cash payments to certain consultants, including expenses for both shares issued and stock option awards granted. The difference in stock-based compensation for services on the statement of stockholders’ equity as compared to the statement of cash flows for the years ended December 31, 2023 and 2022, was driven by approximately $2.3 million in shares awarded to a consultant who served as an advisor on the QPhoton Merger, comprised of 750,000 shares of common stock to Draper, Inc. and 750,000 shares of common stock to Carriage House Capital, Inc. The expense was recognized in 2022 at the time of the merger, though the shares were not awarded and issued until 2023. Also in 2023, the Company issued 75,000 shares of common stock to FMW Media Works as compensation for services rendered in support of marketing and communications. In 2022, the Company issued 157,000 shares of common stock as compensation for services rendered in support of business development activities.

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 13. Related Party Transactions There were no related party transactions during the nine months ended September 30, 2024 and 2023.	Note 13 – Related Party Transactions There were no related party transactions during the years ended December 31, 2023 and 2022.

Operating Leases

Operating Leases	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Operating Leases [Abstract]
Operating Leases	Note 7. Operating Leases As of September 30, 2024, the Company has use of space in three different locations, Hoboken, NJ, Tempe, AZ, and Arlington, VA, under lease or membership agreements, which expire at various dates through November 30, 2028. The Company’s leases do not provide an implicit rate, and the rates implicit in our leases are not readily determinable. Therefore, the Company uses its incremental borrowing rate as the discount rate when measuring operating lease assets and liabilities. The incremental borrowing rate represents an estimate of the interest rate the Company would incur at lease commencement to borrow an amount equal to the lease payments on a collateralized basis over the term of a lease. The Company’s leases all contain options to extend or renew the lease or membership term. The table below reconciles the undiscounted future minimum lease payments under these operating leases to the total operating lease liabilities recognized on the consolidated balance sheet as of September 30, 2024 (in thousands): Year Lease Payments 2024 (remaining three months) $ 88 2025 437 2026 591 2027 515 2028 212 Total minimum payments 1,843 Less: imputed interest (161 ) Present value of operating lease liabilities 1,682 Less: current portion included in other current liabilities (385 ) Long-term operating lease liabilities $ 1,297 Other information related to operating lease liabilities consists of the following (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Cash paid for operating lease liabilities (in thousands) $ 117 $ 92 $ 274 $ 214 Weighted average remaining lease term in years 3.5 3.9 3.5 3.9 Weighted average discount rate 10 % 10 % 10 % 10 %	Note 14 – Operating Leases: The Company has use of space in five different locations, Hoboken, NJ, Tempe, AZ, Leesburg, VA, Arlington, VA, and Minneapolis, MN, under lease or membership agreements, which expire at various dates through October 31, 2028. The Company’s leases do not provide an implicit rate, and the rates implicit in our leases are not readily determinable. Therefore, the Company uses its incremental borrowing rate as the discount rate when measuring operating lease assets and liabilities. The incremental borrowing rate represents an estimate of the interest rate the Company would incur at lease commencement to borrow an amount equal to the lease payments on a collateralized basis over the term of a lease. The Company’s leases all contain options to extend or renew the lease or membership term. The table below reconciles the undiscounted future minimum lease payments under these operating leases to the total operating lease liabilities recognized on the consolidate balance sheet as of December 31, 2023 (in thousands): Year Lease Payments 2024 $ 383 2025 576 2026 592 2027 516 2028 191 Total minimum payments 2,258 Less: imputed Interest (1,298 ) Present value of operating lease liabilities 960 Less: current portion included in other current liabilities (120 ) Long-term operating lease liabilities 840 Other information related to operating lease liabilities consists of the following: Year Ended December 31, 2023 2022 Cash paid for operating lease liabilities (in thousands) $ 411 $ 125 Weighted average remaining lease term in years 3.7 4.7 Weighted average discount rate 10 % 10 %

License Agreement _ Stevens Ins

License Agreement – Stevens Institute of Technology	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
License Agreement – Stevens Institute of Technology [Abstract]
License Agreement – Stevens Institute of Technology	Note 14. License Agreement – Stevens Institute of Technology Effective December 17, 2020, QPhoton signed a License Agreement with the Stevens Institute (the “Stevens License Agreement”). The Stevens License Agreement enables the Company to commercially use technology such as licensed patents, licensed patent applications and licensed “Know-How” and is also able to issue sublicenses for the technology under the agreement. The agreement is effective until the later of: (i) the 30-year anniversary of the effective date, or (ii) the expiration of the licensed patent or licensed patent application that is last to expire. As part of the merger of the Company and QPhoton, the Stevens License Agreement was assigned to the Company. During the term of the Stevens License Agreement and prior to any commercialization or sublicensing of the technology by the Company, the Company is required to submit annual reports to the Stevens Institute reporting on all research, development, and efforts toward commercialization and/or sublicensing made during the year. Once any commercialization and/or sublicensing has been initiated, the Company will deliver quarterly reports to the Stevens Institute reporting on the revenue received by the Company, all sublicenses derived from the sale of licensed products, and the net sales price associated with each transaction. The Company will be responsible for reimbursing Stevens for any costs associated with the prosecution and maintenance of the licensed patents and licensed patent applications moving forward. Consideration for the Agreement As consideration for the license and other rights granted under the agreement, QPhoton agreed to pay the following: (i) $35 thousand within 30 days of execution of the agreement, (ii) $28 thousand within 30 days of each annual anniversary of the effective date, (iii) equity in the Company equivalent to nine percent of the outstanding equity of the Company within 30 days of the execution of the agreement, and (iv) royalties of 3.5% of the net sales price of each licensed product sold or licensed by the company during the quarter then-ended, for which it also received payment, concurrent with the delivery of the relevant quarterly report. As of September 30, 2024, the Company has begun to commercialize some of the licensed technology, though has not recognized any related revenue and hence has not incurred any royalty expenses payable to the Stevens Institute.	Note 15 – License Agreement – Stevens Institute of Technology Effective December 17 th During the term of the agreement and prior to any commercialization or sublicensing of the technology by the Company, the Company shall be required to submit annual reports to the Stevens Institute reporting on all research, development, and efforts toward commercialization and/or sublicensing made during the year. Once any commercialization and/or sublicensing has been initiated, the Company shall deliver quarterly reports to the Stevens Institute reporting on the revenue received by the Company, all sublicenses derived from the sale of licensed products, and the net sales price associated with each transaction. The Company will be responsible for reimbursing Stevens for any costs associated with the prosecution and maintenance of the licensed patents and licensed patent applications moving forward. Consideration for the agreement As consideration for the license and other rights granted under the agreement, QPhoton agreed to pay the following: (i) $35 thousand within 30 days of execution of the agreement, (ii) $28 thousand within 30 days of each annual anniversary of the effective date, (iii) equity in the Company equivalent to nine percent of the membership units of the Company within 30 days of the execution of the agreement, and (iv) royalties of 3.5% of the Net Sales Price of each licensed product sold or licensed by the Company during the quarter then-ended, for which it also received payment, concurrent with the delivery of the relevant quarterly report. As of December 31, 2023, the Company has begun to commercialize some of the licensed technology, though the Company has not recorded any related revenue and hence has not incurred any royalty expenses payable to the Stevens Institute.

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 16. Subsequent Events In October and November 2024, the Company redeemed 165,566 shares of Series A Preferred Stock for $910 thousand. As of November 4, 2024, the Company has redeemed 662,264 shares of Series A Preferred Stock for a cumulative redemption amount of $3.6 million in cash paid to the Series A Holders; there are 827,740 shares of Series A Preferred Stock issued and outstanding. In October 2024, the Company resumed use of its ATM Facility and sold approximately 3.9 million shares of common stock as of November 4, 2024. The Company intends to use the net proceeds for our operations and for other general corporate purposes, including, but not limited to, capital expenditures, including our AZ Chips Facility, as defined in Item 2, anagement’s Discussion and Analysis of Financial Condition and Results of Operations There are no other events of a subsequent nature that in management’s opinion are reportable.	Note 16 – Subsequent Events On January 31, 2024, BV Advisory and its chief executive officer, Keith Barksdale (the “BV Defendants”), alleged stockholders of and claimants against the Company, filed a motion for reconsideration of his original 2023 motion to dismiss. The motion and our opposition were argued before the Superior Court of New Jersey (the “NJ Court”) on February 15, 2024. On March 7, 2024, the NJ Court issued an order, granting the BV Defendant’s motion dismissing the Company’s case on procedural grounds because, according to the NJ Court, the Company can assert its claims. On April 1, 2024, the Company filed a motion in New Jersey Superior Court for reconsideration of the Court’s March 7, 2024 order dismissing the Company’s defamation and fraud complaint (the “QCi v BV Complaint in NJ Court”) against the BV Defendants on procedural grounds. On May 1, 2024, the NJ Court affirmed its initial order dismissing the case with prejudice and directed the Company to file its claims in Delaware. The Company, as plantiff on the QCi v BV Complaint in NJ Court, is currently evaluating whether it should file the claims in Delaware. On May 28, 2024, the Delaware Court of Chancery issued rulings dismissing the BV Advisory petition to appoint a receiver for the Company without prejudice and granting in part the Company’s motion to dismiss the BV Advisory lawsuit for breach of contract and related claims, dismissing eight of the ten counts in the complaint. The Parties are working with the Court to schedule briefing and resolution of the two remaining counts. From January 1, 2024, through March 1, 2024, the Company repaid $2,094,378 of principal and accrued interest on the Streeterville Unsecured Note, for a cumulative redemption amount of $9,094,378. As of March 1, 2024, the Company had fully repaid the Streeterville Unsecured Note. On March 19, 2024, the Company entered into a Redemption and Waiver Agreement (the “Redemption Agreement”) with the current holders (the “Series A Holders”) of its Series A Preferred Stock. Pursuant to the Redemption Agreement, the Company agreed to redeem all outstanding shares of the Series A Preferred Stock for an aggregate cash purchase price of $8,195,000, or $5.50 per share, at its sole discretion, in 18 monthly payments (each a “Monthly Redemption Threshold” payment), which may be accelerated at the Company’s sole discretion. In addition, the Series A Holders agreed to waive (the “Waivers”), on a month-by-month basis following each monthly payment, certain rights granted to them in (i) the Preferred Stock Certificate of Designation (the “Preferred Stock COD”), including for the accrual and payment of accrued and future dividends; and (ii) the Preferred Stock Securities Purchase Agreement (the “Preferred Stock SPA”). In the event the Company opts to not make a Monthly Redemption Threshold payment, the Waivers are forfeited and the terms revert to those detailed in the Preferred Stock COD and Preferred Stock SPA. As of September 9, 2024, the Company has redeemed 496,698 shares of Series A Preferred Stock for a cumulative redemption amount of $2.7 million in cash paid to the Series A Holders. As of September 9, 2024 there are 993,306 shares of Series A Preferred Stock issued and outstanding. On August 6, 2024, the Company entered into a Securities Purchase Agreement with Streeterville, pursuant to which the Company issued and sold to Streeterville a Secured Convertible Promissory Note (the “Streeterville Secured Convertible Note”) in the original principal amount of $8.25 million (the “Principal Amount”). The Principal Amount includes an original issue discount of $750 thousand. In exchange for the Streeterville Secured Convertible Note, Streeterville paid $7.5 million in cash. The Streeterville Secured Convertible Note accrues interest at a rate of 10% per annum and has a maturity date of 18 months from the Effective Date, unless earlier prepaid, redeemed or accelerated in accordance with its terms prior to such date. The Company intends to use the net proceeds from the sale of the Streeterville Secured Convertible Note primarily for general working capital purposes, including for (i) operations as the Company increases its sales and marketing efforts; (ii) capital expenditures in outfitting its chip fabrication facility in Tempe, AZ; and (iii) for any other planned or unplanned expenditures that might arise in support of the Company’s business plan. Ascendiant Capital Markets, LLC served as the placement agent on the transaction and received a fee of $450 thousand. There are no other events of a subsequent nature that in management’s opinion are reportable.

Net Loss per Common Share

Net Loss per Common Share	9 Months Ended
	Sep. 30, 2024
Net Loss per Common Share [Abstract]
Net Loss per Common Share	Note 3. Net Loss per Common Share The following table sets forth the computation of basic and diluted loss per share (in thousands, except per share data): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Numerator: Net loss $ (5,675 ) $ (6,841 ) $ (17,305 ) $ (20,395 ) Less: Series A convertible preferred stock dividends - (215 ) - (646 ) Net loss attributable to common stockholders – basic and diluted $ (5,675 ) $ (7,056 ) $ (17,305 ) $ (21,041 ) Denominator: Weighted average shares used in computing net loss per common share – basic and diluted 93,048 71,588 89,063 64,246 Net loss per common share – basic and diluted $ (0.06 ) $ (0.10 ) $ (0.19 ) $ (0.33 ) Net loss per share is based on the weighted average number of the Company’s common shares and common share equivalents outstanding during the period. In periods with a reported net loss, the effect of anti-dilutive stock options, unvested restricted common stock and warrants are excluded and diluted loss per share is equal to basic loss per share. Due to a net loss in the three and nine months ended September 30, 2024 and 2023, there were therefore no dilutive securities and hence basic and diluted loss per share were the same. The following is a summary of the weighted average common stock equivalents for the securities outstanding during the respective periods that have been excluded from the computation of diluted net loss per common share, as their effect would be anti-dilutive (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Warrants 2,212 5,973 2,538 6,092 Options 12,407 13,069 12,882 11,410 Unvested restricted common stock 2,997 1,783 2,997 771 Total potentially dilutive shares 17,616 20,825 18,417 18,273 As all potentially dilutive securities are anti-dilutive as of September 30, 2024 and 2023, diluted net loss per share is the same as basic net loss per share for each period.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation: The Company prepares its consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as determined by the Financial Accounting Standards Board (the “FASB”), including Accounting Standards Codification (“ASC”) 810, Consolidation	Basis of Presentation and Principles of Consolidation: The Company prepares its consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as determined by the Financial Accounting Standards Board (the “FASB”), including ASC 810, Consolidation
Risk and Uncertainties		Risk and Uncertainties The Company is subject to certain risks and uncertainties and believes changes in any of the following areas could have a material adverse effect on the Company’s future financial position or results of operations or cash flows: new product development, including market receptivity; litigation or claims against the Company based on intellectual property, patent, product regulation or other factors; competition from other products; general economic conditions; the ability to attract and retain qualified employees; and, ultimately, to sustain profitable operations.
Use of Estimates	Use of Estimates These unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Some of the more significant estimates required to be made by management include the valuation of goodwill and intangible assets, deferred tax assets, equity-based transactions and liquidity assessment. Actual results may differ from these estimates.	Use of Estimates These consolidated financial statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Some of the more significant estimates required to be made by management include the valuation of goodwill and intangible assets, deferred tax assets, equity-based transactions and liquidity assessment. Actual results may differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Highly liquid investments with a maturity of three months or less when purchased are considered to be cash equivalents. The Company maintains its cash in mutual funds and deposit and money market accounts with high quality financial institutions which, at times, may exceed federally insured limits. As of September 30, 2024 and December 31, 2023, the Company had $2.3 million and $2.1 million, respectively, in cash equivalents invested in mutual funds. The Company has not experienced any losses on these deposits and believes it is not exposed to significant credit risk on cash.	Cash and Cash Equivalents Highly liquid investments with a maturity of three months or less when purchased are considered to be cash equivalents. As of December 31, 2023 and 2022, there were no cash equivalents. The Company maintains its cash in deposit and money market accounts with high quality financial institutions which, at times, may exceed federally insured limits. The Company has not experienced any losses on these deposits and believes it is not exposed to significant credit risk on cash.
Revenue	Revenue The Company recognizes revenue in accordance with ASC 606 – Revenue from Contracts with Customers 1. Identify the contract 2. Identify the performance obligations 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations 5. Recognize revenue when performance obligations are satisfied The revenue the Company has recognized in the nine months ended September 30, 2024 and 2023 were primarily derived from contracts to perform professional services. Revenue from time and materials-based contracts is recognized as the direct hours worked during the period times the contractual hourly rate, plus direct materials and other direct costs as appropriate, plus negotiated materials handling burdens, if any. Revenue from units-based contracts is recognized as the number of units delivered or performed during the period times the contractual unit price. Revenue from fixed price contracts is recognized as work is performed with estimated profits recorded on a percentage of completion basis. The Company has no cost-plus type contracts at this time. The Company includes depreciation and amortization expenses in manufacturing overhead, which is a component of cost of revenue. However, at the present time manufacturing overhead, including depreciation and amortization expense related to production equipment, is not material and the primary components of cost of revenue are direct labor and direct materials, with a small amount of shipping expenses.	Revenue The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers 1. Identify the contract 2. Identify the performance obligations 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations 5. Recognize revenue when performance obligations are satisfied The Company recognized a small amount of revenue in 2023 and 2022, which was primarily derived from contracts to perform professional services. Revenue from time and materials-based contracts is recognized as the direct hours worked during the period times the contractual hourly rate, plus direct materials and other direct costs as appropriate, plus negotiated materials handling burdens, if any. Revenue from units-based contracts is recognized as the number of units delivered or performed during the period times the contractual unit price. Revenue from fixed price contracts is recognized as work is performed with estimated profits recorded on a percentage of completion basis. The Company has no cost-plus type contracts at this time. The Company includes depreciation and amortization expenses in manufacturing overhead, which is a component of cost of revenue. However, at the present time manufacturing overhead, including depreciation and amortization expense related to production equipment, is not material and the primary components of cost of revenue are direct labor and direct materials, with a small amount of shipping expenses.
Accounts Receivable	Accounts Receivable Accounts receivable consists of amounts due from customers for work performed on contracts. The Company records accounts receivable at their net realizable value. Periodically the Company evaluates its accounts receivable to establish a provision for credit losses, when deemed necessary, based on the history of past write-offs, collections and current credit conditions. The customer accounts receivable as of September 30, 2024 are considered not fully collectible and thus the Company has recorded a provision for credit losses of $3.5 thousand; the customer accounts receivable as of December 31, 2023 are considered fully collectible.	Accounts Receivable Accounts receivable consists of amounts due from customers for work performed on contracts. The Company records accounts receivable at their net realizable value. Periodically the Company evaluates its accounts receivable to establish a provision for credit losses, when deemed necessary, based on the history of past write-offs, collections and current credit conditions. Within 2022, certain accounts receivable, attributable to a single customer, were determined not to be collectible and management recorded a provision and wrote off the uncollectible receivables against that account. The customer accounts receivable as of December 31, 2023 are considered fully collectible and thus management has not recorded a provision for credit losses.
Provision for Credit Losses	Provision for Credit Losses The Company estimates losses on loans and other financial instruments in accordance with Accounting Standards Update (“ASU”) 2016-13, Measurement of Credit Losses on Financial Instruments. ASU 2016-13 introduces the current expected credit losses (“CECL”) methodology for estimating allowances for credit losses. The CECL framework requires the Company to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supporting forecasts. Under CECL, the allowance for credit losses is measured as the difference between the financial asset’s cost basis and the net amount expected to be collected on the financial asset. CECL allows us to use information about past events including historical loan loss experience, current conditions, and reasonable and supportable forecasts to assess the collectability of the financial assets. The receivables for financial assets as of September 30, 2024 and December 31, 2023 are not considered fully collectible and thus management has recorded a provision for credit losses. See Note 9, Loan Receivable	Provision for Credit Losses The Company estimates losses on loans and other financial instruments in accordance with Accounting Standards Update (“ASU”) 2016-13, Measurement of Credit Losses on Financial Instruments Loan Receivable , for additional information.
Inventory	Inventory Inventory is stated at the lower of cost or net realizable value. Cost is determined on a standard cost basis which approximates actual cost on a first in-first out method. Lower of cost or net realizable value is evaluated by considering obsolescence, excessive levels of inventory, deterioration and other factors. Adjustments to reduce the cost of inventory to its net realizable value, if required, are made for estimated excess, obsolescence or impaired inventory and are charged to cost of revenue. Once the cost of the inventory is reduced, a new lower-cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. Factors influencing these adjustments include changes in demand, product life cycle and development plans, component cost trends, product pricing, physical deterioration and quality issues. Revisions to these adjustments would be required if these factors differ from our estimates.	Inventory Inventory is stated at the lower of cost or net realizable value. Cost is determined on a standard cost basis which approximates actual cost on a first in-first out (“FIFO”) method. Lower of cost or net realizable value is evaluated by considering obsolescence, excessive levels of inventory, deterioration and other factors. Adjustments to reduce the cost of inventory to its net realizable value, if required, are made for estimated excess, obsolescence or impaired inventory and are charged to cost of revenue. Once the cost of the inventory is reduced, a new lower-cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. Factors influencing these adjustments include changes in demand, product life cycle and development plans, component cost trends, product pricing, physical deterioration and quality issues. Revisions to these adjustments would be required if these factors differ from our estimates.
Operating Leases	Operating Leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use (“ROU”) assets are included in right-of-use assets, net on the consolidated balance sheets. The current and long-term components of operating lease liabilities are included in the current operating lease liabilities and noncurrent operating lease liabilities, respectively, on the consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, and the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. Certain leases may include options to extend or terminate the lease. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the consolidated balance sheet. All of our operating leases are comprised of office space leases, and as of September 30, 2024 and December 31, 2023, we had no finance leases.	Operating Leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use (“ROU”) assets are included in right-of-use assets, net on the consolidated balance sheets. The current and long-term components of operating lease liabilities are included in the current operating lease liabilities and non-current operating lease liabilities, respectively, on the consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. Certain leases may include options to extend or terminate the lease. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the consolidated balance sheet. All of our operating leases are comprised of office space leases, and as of December 31, 2023 and 2022, we had no finance leases.
Business Combinations and Valuation of Goodwill	Business Combinations and Valuation of Goodwill We account for business combinations under the acquisition method of accounting. This method requires the recording of acquired assets and assumed liabilities at their acquisition date fair values. The excess of the purchase price over the fair value of assets acquired and liabilities assumed is recorded as goodwill. Results of operations related to business combinations are included prospectively beginning with the date of acquisition and transaction costs related to business combinations are recorded withing general and administrative expenses. The Company reviews goodwill for impairment on an annual basis or whenever events or changes in circumstances indicate the carrying value may not be recoverable. The Company performs an annual impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, income tax effects from any tax-deductible goodwill carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. The Company has determined that it has a single reporting unit for purposes of performing its goodwill impairment test. As the Company uses the market approach to assess impairment, its common stock price is an important component of the fair value calculation. If the Company’s stock price continues to experience significant price and volume fluctuations, this will impact the fair value of the reporting unit and can lead to potential impairment in future periods. The Company performs its annual impairment test during the fourth quarter of each fiscal year. As of September 30, 2024, we had not identified any factors that indicated there was an impairment of our goodwill and determined that no additional impairment analysis was then required.	Business Combinations and Valuation of Goodwill We account for business combinations under the acquisition method of accounting. This method requires the recording of acquired assets and assumed liabilities at their acquisition date fair values. The excess of the purchase price over the fair value of assets acquired and liabilities assumed is recorded as goodwill. Results of operations related to business combinations are included prospectively beginning with the date of acquisition and transaction costs related to business combinations are recorded withing general and administrative expenses. The Company reviews goodwill for impairment on an annual basis or whenever events or changes in circumstances indicate the carrying value may not be recoverable. The Company performs an annual impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, income tax effects from any tax-deductible goodwill carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. The Company has determined that it has a single reporting unit for purposes of performing its goodwill impairment test. As the Company uses the market approach to assess impairment, its common stock price is an important component of the fair value calculation. If the Company’s stock price continues to experience significant price and volume fluctuations, this will impact the fair value of the reporting unit and can lead to potential impairment in future periods. The Company performed its annual impairment test during the second quarter of fiscal 2023 and 2022 and determined that its goodwill was not impaired. As of December 31, 2023 and 2022, we had not identified any factors that indicated there was an impairment of our goodwill and determined that no additional impairment analysis was then required.
Property and Equipment	Property and Equipment Property and equipment are stated at cost or contributed value. Depreciation of furniture, software and equipment is calculated using the straight-line method over their estimated useful lives, and leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. The cost and related accumulated depreciation of equipment retired or sold are removed from the accounts and any differences between the undepreciated amount and the proceeds from the sale are recorded as a gain or loss on sale of equipment. Maintenance and repairs are charged against expense as incurred.	Property and Equipment Property and equipment are stated at cost or contributed value. Depreciation of furniture, software and equipment is calculated using the straight-line method over their estimated useful lives, and leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. The cost and related accumulated depreciation of equipment retired or sold are removed from the accounts and any differences between the undepreciated amount and the proceeds from the sale are recorded as a gain or loss on sale of equipment. Maintenance and repairs are charged against expense as incurred.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company has long-lived assets such as tangible property and equipment, identified intangible assets consisting of acquired patents and core technology. When events or changes in circumstances occur that could indicate the carrying value of long-lived assets may not be recoverable, the Company assesses recoverability by determining whether the undiscounted cash flows estimated to be generated by those assets are less than the carrying amounts of those assets. If the undiscounted cash flow is less, an impairment charge is recognized for the excess of the carrying amounts of these assets over the fair values. Fair values are determined by discounted future cash flows, appraisals or other methods. During the three and nine months ended September 30, 2024 and 2023, the Company did not record any impairment from long-lived assets.	Impairment of Long-Lived Assets The Company has long-lived assets such as tangible property and equipment, identified intangible assets consisting of acquired patents and core technology. When events or changes in circumstances occur that could indicate the carrying value of long-lived assets may not be recoverable, the Company assesses recoverability by determining whether the undiscounted cash flows estimated to be generated by those assets are less than the carrying amounts of those assets. If the undiscounted cash flow is less, an impairment charge is recognized for the excess of the carrying amounts of these assets over the fair values. Fair values are determined by discounted future cash flows, appraisals or other methods. During the years ended December 31, 2023 and 2022, the Company did not record any impairment from long-lived assets.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amount of certain financial instruments held by the Company, such as cash equivalents, accounts receivable, contract assets and liabilities, accounts payable, and accrued and other current liabilities, approximate fair value due to their short maturities. The carrying amount of the liabilities for the convertible preferred stock warrants represent their fair value. The carrying amounts of the Company’s borrowings and lease liabilities approximate fair value due to the market interest rates that these obligations bear and interest rates currently available to the Company. Fair value is defined as the exchange price that would be received for an asset or an exit price 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 fair value hierarchy defines a three-level valuation hierarchy for disclosure of fair value measurements as follows: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 Inputs other than quoted prices included within Level 1 that are observable, unadjusted quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities; and Level 3 Unobservable inputs that are supported by little or no market activity for the related assets or liabilities. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. As of September 30, 2024 and December 31, 2023, the Company had $2.3 million of the $3.1 million cash and cash equivalents and $793 thousand of the $2.1 million cash and cash equivalents, respectively, in Level 1 assets, comprised of U.S. Government mutual funds, and $666 thousand and no Capital Stock – Warrants	Fair Value of Financial Instruments The carrying amount of certain financial instruments held by the Company, such as cash equivalents, accounts receivable, contract assets and liabilities, accounts payable, and accrued and other current liabilities, approximate fair value due to their short maturities. The carrying amount of the liabilities for the convertible preferred stock warrants represent their fair value. The carrying amounts of the Company’s borrowings and lease liabilities approximate fair value due to the market interest rates that these obligations bear and interest rates currently available to the Company. Fair value is defined as the exchange price that would be received for an asset or an exit price 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 fair value hierarchy defines a three-level valuation hierarchy for disclosure of fair value measurements as follows: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 Inputs other than quoted prices included within Level 1 that are observable, unadjusted quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities; and Level 3 Unobservable inputs that are supported by little or no market activity for the related assets or liabilities. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. As of December 31, 2023, the Company had $793 thousand in Level 1 assets, comprised of U.S. Government mutual funds, and no carrying value for Level 3 liabilities, comprised of the QPhoton Warrants, as defined below. As of December 31, 2022, the Company had $528 thousand in carrying value for Level 3 liabilities, comprised of the QPhoton Warrants.
Research and Development Costs	Research and Development Cost s Research and development costs include costs directly attributable to the conduct of research and development programs, including the cost of services provided by outside contractors, acquiring work-in-progress intellectual property, development, and mandatory compliance fees and contractual obligations. All costs associated with research and development are expensed as incurred.	Research and Development Cost s Research and development costs include costs directly attributable to the conduct of research and development programs to enhance existing products and services and to develop future technologies, including the cost of services provided by outside contractors, and mandatory compliance fees and contractual obligations. All costs associated with research and development are expensed as incurred.
Software Development Costs	Software Development Cost s Software development costs incurred subsequent to the establishment of technological feasibility for software intended to be sold, licensed or otherwise marketed to customers will be capitalized, but development costs not meeting the criteria for capitalization are expensed as incurred. With respect to internal use software, the Company will capitalize such development costs incurred during the application development stage, but development costs incurred prior to that stage will be expensed as incurred. No amortization expense will be recorded until the software is ready for its intended use. To date the Company has not incurred any material capitalizable software development costs.	Software Development Cost s Software development costs incurred subsequent to the establishment of technological feasibility for software intended to be sold, licensed or otherwise marketed to customers will be capitalized, but development costs not meeting the criteria for capitalization are expensed as incurred. With respect to internal use software, the Company will capitalize such development costs incurred during the application development stage, but development costs incurred prior to that stage will be expensed as incurred. No amortization expense will be recorded until the software is ready for its intended use. To date the Company has not incurred any capitalizable software development costs.
Stock-Based Compensation	Stock-based Compensation Stock-based compensation expense for expected-to-vest awards is valued under the single-option approach and amortized on a straight-line basis, accounting for actual pre-vesting forfeitures as they occur. We utilize the Black-Scholes pricing model in order to determine the fair value of stock-based option awards. The Black-Scholes pricing model requires various highly subjective assumptions including volatility, expected option life, and risk-free interest rate. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates. These estimates involve inherent uncertainties and the application of management judgment. If factors change and different assumptions are used, our stock-based compensation expense could be materially different in the future.	Stock-Based Compensation The Company has adopted ASU 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting Share-Based Payment, Revenue from Contracts with Customers Stock-based compensation expense for expected-to-vest awards is valued under the single-option approach and amortized on a straight-line basis, accounting for actual forfeitures as they occur. We utilize the Black Scholes pricing model in order to determine the fair value of stock-based option awards. The Black Scholes pricing model requires various highly subjective assumptions including volatility, expected option life, and risk-free interest rate. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates. These estimates involve inherent uncertainties and the application of management judgment. If factors change and different assumptions are used, our stock-based compensation expense could be materially different in the future.
Loss Per Share	Loss Per Share Basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the number of additional common shares that would have been outstanding if the common share equivalents had been issued (computed using the “If-Converted” method), unless the effect of such issuances would have been anti-dilutive.	Loss Per Share Basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the number of additional common shares that would have been outstanding if the common share equivalents had been issued (computed using the “If-Converted” method), unless the effect of such issuances would have been anti-dilutive. The following table sets forth the computation of basic and diluted loss per share (in thousands, except per share data): Year Ended December 31, 2023 2022 Numerator: Net loss $ (27,022 ) $ (25,978 ) Less: Series A convertible preferred stock dividends 861 889 Net loss available to common stockholders – basic and diluted $ (27,883 ) $ (26,867 ) Denominator: Weighted average shares used in computing net loss per common share – basic and diluted 66,611 36,680 Loss per share - basic and diluted $ (0.42 ) $ (0.73 ) Net loss per share is based on the weighted average number of common shares and common share equivalents outstanding during the period. In periods with a reported net loss, the effect of anti-dilutive stock options, unvested restricted common stock and warrants are excluded and diluted loss per share is equal to basic loss per share. Due to a net loss in the years ended December 31, 2022 and 2023, there were therefore no dilutive securities and hence basic and diluted loss per share were the same. The following is a summary of the weighted average common stock equivalents for the securities outstanding during the respective periods that have been excluded from the computation of diluted net loss per common share, as their effect would be anti-dilutive (in thousands): Year Ended December 31, 2023 2022 Warrants 6,053 3,976 Options 12,280 6,830 Unvested restricted common stock 1,192 - Total potentially dilutive shares 19,525 10,778 As all potentially dilutive securities are anti-dilutive as of December 31, 2023 and 2022, diluted net loss per share is the same as basic net loss per share for each period.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. The Company has evaluated the recently implemented accounting standards and concluded that none currently apply to the Company.	Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. The Company has evaluated the recently implemented accounting standards and concluded that none currently apply to the Company.
Reclassifications	Reclassifications Certain reclassifications have been made to the fiscal year 2023 audited consolidated financial statements to conform to the presentation in the three and nine months ended September 30, 2024. The reclassifications had no impact on consolidated net loss, total consolidated assets, total consolidated liabilities, or consolidated stockholders’ equity.
Risk and Uncertainties	Risk and Uncertainties The Company is subject to certain risks and uncertainties and believes changes in any of the following areas could have a material adverse effect on the Company’s future consolidated financial position or consolidated results of operations or cash flows: new product development, including market receptivity; litigation or claims against the Company based on intellectual property, patent, product regulation or other factors; competition from other products; general economic conditions; the ability to attract and retain qualified employees; and, ultimately, to sustain profitable operations.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax expense or benefit is the result of changes in the deferred tax assets and liabilities. Valuation allowances are established when necessary to reduce deferred tax assets where, based upon the available evidence, management concludes that it is more-likely-than-not that the deferred tax assets will not be realized. Realization of deferred tax assets is also dependent upon future earnings, if any, the timing and amount of which are uncertain. The Company records a liability for the uncertain tax positions taken or expected to be taken on the Company’s tax return when it is more-likely-than-not that the tax position might be challenged despite the Company’s belief that the tax return positions are fully supportable, and additional taxes will be due as a result. To the extent that the assessment of such tax positions changes, for example, based on the outcome of a tax audit, the change in estimate is recorded in the period in which the determination is made. The provision for income taxes includes the impact of provisions for uncertain tax positions.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Schedule of Basic and Diluted Loss per Share	The following table sets forth the computation of basic and diluted loss per share (in thousands, except per share data): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Numerator: Net loss $ (5,675 ) $ (6,841 ) $ (17,305 ) $ (20,395 ) Less: Series A convertible preferred stock dividends - (215 ) - (646 ) Net loss attributable to common stockholders – basic and diluted $ (5,675 ) $ (7,056 ) $ (17,305 ) $ (21,041 ) Denominator: Weighted average shares used in computing net loss per common share – basic and diluted 93,048 71,588 89,063 64,246 Net loss per common share – basic and diluted $ (0.06 ) $ (0.10 ) $ (0.19 ) $ (0.33 )	The following table sets forth the computation of basic and diluted loss per share (in thousands, except per share data): Year Ended December 31, 2023 2022 Numerator: Net loss $ (27,022 ) $ (25,978 ) Less: Series A convertible preferred stock dividends 861 889 Net loss available to common stockholders – basic and diluted $ (27,883 ) $ (26,867 ) Denominator: Weighted average shares used in computing net loss per common share – basic and diluted 66,611 36,680 Loss per share - basic and diluted $ (0.42 ) $ (0.73 )
Schedule of Securities Outstanding	The following is a summary of the weighted average common stock equivalents for the securities outstanding during the respective periods that have been excluded from the computation of diluted net loss per common share, as their effect would be anti-dilutive (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Warrants 2,212 5,973 2,538 6,092 Options 12,407 13,069 12,882 11,410 Unvested restricted common stock 2,997 1,783 2,997 771 Total potentially dilutive shares 17,616 20,825 18,417 18,273	The following is a summary of the weighted average common stock equivalents for the securities outstanding during the respective periods that have been excluded from the computation of diluted net loss per common share, as their effect would be anti-dilutive (in thousands): Year Ended December 31, 2023 2022 Warrants 6,053 3,976 Options 12,280 6,830 Unvested restricted common stock 1,192 - Total potentially dilutive shares 19,525 10,778

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Restatement of Previously Issued Financial Statements [Abstract]
Schedule of Consolidated Balance Sheets	The following table presents the effect of the aforementioned adjustments on our Consolidated Balance Sheets as of December 31, 2023 and 2022 and indicates the category of the adjustments by reference to the above descriptions of the errors for which we made corrections: Year Ended December 31, 2023 As Previously Description of Reported Adjustments Adjustments As restated Assets Current assets Cash and cash equivalents $ 2,059 $ - $ 2,059 Accounts receivable 65 - 65 Inventory 73 - 73 Loans receivable, net of provision for credit losses 557 (278 ) (4 ) 279 Prepaid expenses and other current assets 427 (247 ) (7 ) 180 Total current assets 3,181 (525 ) 2,656 Property and equipment, net 2,870 - 2,870 Operating lease right-of-use assets 800 251 (7 ) 1,051 Intangible Assets, net 11,388 688 (1 ) 12,076 Goodwill 60,360 (4,787 ) (1 ) 55,573 Other non-current assets 129 - 129 Total assets $ 78,728 $ (4,373 ) $ 74,355 Liabilities and Stockholders’ Equity Current liabilities Accounts payable $ 1,462 $ - $ 1,462 Accrued expenses 411 228 (2)(5 ) 639 Financial liabilities, current, net of issuance costs 2,496 (571 ) (3 ) 1,925 Other current liabilities 250 536 (7 ) 786 Total current liabilities 4,619 193 4,812 Operating lease liabilities 840 - 840 Total liabilities 5,459 193 5,652 Stockholders’ equity Preferred stock - - - Common stock 8 - 8 Additional paid-in capital 222,980 (22,345 ) (1)(2)(6)(7 ) 200,635 Accumulated deficit (149,719 ) 17,779 (1)(2)(3)(4)(5)(6)(7 ) (131,940 ) Total stockholders’ equity 73,269 (4,566 ) 68,703 Total liabilities and stockholders’ equity $ 78,728 $ (4,373 ) $ 74,355 Year Ended December 31, 2022 As Previously Description of Reported Adjustments Adjustments As restated Assets Current assets Cash and cash equivalents $ 5,308 $ - $ 5,308 Accounts receivable 13 - 13 Prepaid expenses and other current assets 408 (279 ) (7 ) 129 Total current assets 5,729 (279 ) 5,450 Property and equipment, net 975 - 975 Operating lease right-of-use assets 1,187 86 (7 ) 1,273 Intangible assets, net 22,224 (7,044 ) (1 ) 15,180 Goodwill 59,126 (3,553 ) (1 ) 55,573 Other non-current assets 60 - 60 Total assets $ 89,301 $ (10,790 ) $ 78,511 Liabilities and Stockholders’ Equity Current liabilities Accounts payable $ 872 $ - $ 872 Accrued expenses 3,780 (819 ) (2)(5 ) 2,961 Financial liabilities, current 536 (536 ) (7 ) - Other current liabilities 132 628 (6)(7 ) 760 Total current liabilities 5,320 (727 ) 4,593 Financial liabilities, net of issuance costs 7,858 (670 ) (3 ) 7,188 Warrant liability - 528 (1 ) 528 Operating lease liabilities 1,226 (148 ) (7 ) 1,078 Total liabilities 14,404 (1,017 ) 13,387 Stockholders’ equity Preferred stock - - - Common stock 6 - 6 Additional paid-in capital 194,879 (25,704 ) (1)(2)(6)(7 ) 169,175 Accumulated deficit (119,988 ) 15,931 (1)(2)(3)(4)(5)(6)(7 ) (104,057 ) Total stockholders’ equity 74,897 (9,773 ) 65,124 Total liabilities and stockholders’ equity $ 89,301 $ (10,790 ) $ 78,511
Schedule of Consolidated Statements of Operations	The following tables present the effect of the aforementioned reclassifications and adjustments on our consolidated statements of operations for the years ended December 31, 2023 and 2022 and indicate the category of the adjustments by reference to the above descriptions of the errors for which we made corrections: Year Ended December 31, 2023 As Previously Description of Reported Adjustments Adjustments As restated Total revenue $ 358 $ - $ 358 Cost of revenue 196 - 196 Gross profit 162 - 162 Operating expenses 27,384 (979 ) (2)(5 ) 26,405 Loss from operations (27,222 ) 979 (26,243 ) Non-operating income (expense) Interest and other income 295 - 295 Interest expense, net (2,804 ) 1,202 (3)(6 ) (1,602 ) Change in value of warrant liability - 528 (1 ) 528 Loss before income tax provision (29,731 ) 2,709 (27,022 ) Income tax provision - - - Net loss (29,731 ) 2,709 (27,022 ) Less: Series A convertible preferred stock dividends - (861 ) (6 ) (861 ) Net loss available to common stockholders $ (29,731 ) $ 1,848 $ (27,883 ) Loss per share – basic and diluted $ (0.38 ) $ (0.04 ) $ (0.42 ) Weighted average shares used in computing net loss per common share – basic and dilutive 77,451 (10,840 ) 66,611 Year Ended December 31, 2022 As Previously Description of Reported Adjustments Adjustments As restated Total revenue $ 136 $ - $ 136 Cost of revenue 61 - 61 Gross profit 75 - 75 Operating expenses 36,654 (7,934 ) (2 )(5) 28,720 Loss from operations (36,579 ) 7,934 (28,645 ) Non-operating income (expense) Interest and other income 47 - 47 Interest expense, net (2,062 ) 1,290 (3 )(6) (772 ) Change in value of warrant liability - 3,392 (1 ) 3,392 Loss before income tax provision (38,594 ) 12,616 (25,978 ) Income tax provision - - - Net loss (38,594 ) 12,616 (25,978 ) Less: Series A convertible preferred stock dividends - (889 ) (6 ) (889 ) Net loss available to common stockholders $ (38,594 ) $ 11,727 $ (26,867 ) Loss per share – basic and diluted $ (0.69 ) $ (0.04 ) $ (0.73 ) Weighted average shares used in computing net loss per common share – basic and dilutive 55,963 (19,283 ) 36,680
Schedule of Consolidated Statements of Cash Flows	The following tables present the effect of the aforementioned adjustments on our consolidated statements of cash flows for the years ended December 31, 2023 and 2022 and indicate the category of the adjustments by reference to the above descriptions of the errors for which we made corrections: Year Ended December 31, 2023 As Previously Description of Reported Adjustments Adjustments As restated Cash flows from operating activities: Net loss $ (29,731 ) 2,709 (27,022 ) Adjustments to reconcile net loss to net cash from operations Depreciation and intangibles amortization 1,958 1,349 (1 ) 3,307 Amortization of issuance costs - 925 (3 ) 925 Change in fair value of warrant liabilities - (528 ) (1 ) (528 ) Provision for credit losses - 279 (4 ) 279 Other recognized losses (gains) 4 1 (7 ) 5 Stock-based compensation expense 8,723 (4,452 ) (2 ) 4,271 Stock-based compensation expense for services - 284 (2 ) 284 Changes in operating assets and liabilities Accounts receivable (52 ) - (52 ) Inventory (70 ) - (70 ) Prepaid expenses and other current assets (78 ) (32 ) (7 ) (110 ) Other non-current assets 318 (165 ) (7 ) 153 Accounts payable 583 13 596 Accrued expenses and other current liabilities (985 ) 1,095 (2)(7 ) 110 Other long-term liabilities (611 ) 148 (7 ) (463 ) Net cash used in operating activities (19,941 ) 1,626 (18,315 ) Cash flows from investing activities: Purchase of property and equipment (2,118 ) (6 ) (7 ) (2,112 ) Issuance of loan receivable (500 ) - (500 ) Net cash used in investing activities (2,618 ) (6 ) (2,612 ) Cash flows from financing activities: Payments of financial liabilities, net of interest (6,187 ) - (6,187 ) Series A Preferred dividend payments - (865 ) (6 ) (865 ) Proceeds from stock issuance related to ATM facility 25,496 (766 ) (6 ) 24,730 Net cash provided by financing activities 19,309 (1,631 ) 17,678 Net decrease in cash (3,249 ) - (3,249 ) Cash and cash equivalents, beginning of period 5,308 - 5,308 Cash and cash equivalents, end of period $ 2,059 $ - $ 2,059 Year Ended December 31, 2022 As Previously Description of Reported Adjustments Adjustments As restated Cash flows from operating activities: Net loss $ (38,594 ) 12,616 (25,978 ) Adjustments to reconcile net loss to net cash from operations Depreciation and amortization 3,433 (1,570 ) (1 ) 1,863 Amortization of issuance costs - 547 (3 ) 547 Change in fair value of warrant liabilities - (3,392 ) (1 ) (3,392 ) Other recognized losses (gains) - 78 (7 ) 78 Stock-based compensation expense 17,761 (8,438 ) (2 ) 9,323 Stock-based compensation expense for services - 2,350 (2 ) 2,350 Changes in operating assets and liabilities Accounts receivable (13 ) - (13 ) Prepaid expenses and other current assets 92 (237 ) (7 ) (145 ) Other non-current assets (1,128 ) (86 ) (7 ) (1,214 ) Accounts payable 219 - 219 Accrued expenses and other current liabilities (462 ) 143 (2)(7 ) (319 ) Other long-term liabilities 1,451 (148 ) (7 ) 1,303 Net cash used in operating activities (17,241 ) 1,863 (15,378 ) Cash flows from investing activities: Purchase of property and equipment (870 ) - (870 ) Net cash used for QPhoton, Inc. Merger (1,356 ) - (1,356 ) Net cash used in investing activities (2,226 ) - (2,226 ) Cash flows from financing activities: Proceeds raised from financial liabilities, net of issuance costs 8,036 (1,076 ) (3 ) 6,960 Series A Preferred dividend payments - (787 ) (6 ) (787 ) Net cash provided by financing activities 8,036 (1,863 ) 6,173 Net decrease in cash (11,431 ) - (11,431 ) Cash and cash equivalents, beginning of period 16,739 - 16,739 Cash and cash equivalents, end of period $ 5,308 $ - $ 5,308

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Schedule of Adjusted Acquisition Date Fair Values of Assets Acquired and Liabilities Assumed By the Company	The following table summarizes the purchase price paid and adjusted acquisition date fair values of assets acquired and liabilities assumed by the Company, including the final results of the analysis performed by the Third-Party Valuation Expert for the intangibles (in thousands): Purchase price Common stock $ 13,171 Series B convertible preferred 53,959 Contingently issuable warrants 3,920 Purchase price 71,050 Less: cash acquired (1,144 ) Purchase price, net of cash acquired 69,906 Less: Prepaid expenses 16 Property and equipment at cost 116 Security deposits 98 Non-compete agreement with founder 3,251 Trade names and trademarks 1,009 Developed Technology and licensed patents 12,731 Accounts payable and other current liabilities (2,888 ) Goodwill $ 55,573

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Intangible Assets and Goodwill [Abstract]
Schedule of Amounts Related to Intangible Assets		As a result of the merger with QPhoton, the Company has the following amounts related to intangible assets (in thousands): December 31, 2023 December 31, 2022 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Non-compete agreement with founder $ 3,251 $ (1,716 ) $ 1,535 $ 3,251 $ (632 ) $ 2,619 Website domain name and trademark 1,009 (320 ) 689 1,009 (118 ) 891 Technology and licensed patents 12,731 (2,880 ) 9,851 12,731 (1,061 ) 11,670 Total $ 16,991 $ (4,915 ) $ 12,076 $ 16,991 $ (1,811 ) $ 15,180
Schedule of Future Amortization Expense	The amortization expense of the Company’s intangible assets for the three and nine months ended September 30, 2024 and 2023 was approximately $780 thousand and $2.3 million, respectively. The Company expects future amortization expense to be the following (in thousands): Amortization 2024 (remaining three months) $ 776 2025 2,472 2026 2,021 2027 1,903 2028 1,819 Thereafter 757 Total $ 9,748	The Company expects future amortization expense to be the following (in thousands): Amortization 2024 $ 3,104 2025 2,472 2026 2,021 2027 1,903 2028 1,819 Thereafter 757 Total $ 12,076
Schedule of Changes in Goodwill		The following table provides a summary of the changes in goodwill for the years ended December 31, 2023 and 2022 (in thousands): December 31, 2023 2022 Goodwill, at beginning of year $ 55,573 $ - Goodwill additions - 55,573 Goodwill, at end of year $ 55,573 $ 55,573
Schedule of Amounts Related to Intangible Assets	As a result of the merger with QPhoton in June 2022 (the “QPhoton Merger”), the Company has the following amounts related to intangible assets (in thousands): September 30, 2024 December 31, 2023 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Non-compete agreement with founder $ 3,251 $ (2,528 ) $ 723 $ 3,251 $ (1,715 ) $ 1,536 Website domain name and trademark 1,009 (471 ) 538 1,009 (320 ) 689 Technology and licensed patents 12,731 (4,244 ) 8,487 12,731 (2,880 ) 9,851 Total $ 16,991 $ (7,243 ) $ 9,748 $ 16,991 $ (4,915 ) $ 12,076

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment	The Company’s property and equipment are primarily located at the Company’s leased facilities in Hoboken, NJ and Tempe, AZ and consist of (in thousands): September 30, December 31, Computer and lab equipment $ 5,899 $ 2,999 Network equipment 29 29 Furniture and fixtures 32 32 Software 77 49 Leasehold improvements 275 33 Total cost of property and equipment 6,312 3,142 Accumulated depreciation (486 ) (272 ) Property and equipment, net $ 5,826 $ 2,870 Estimated Computer and laboratory equipment 5 Network equipment 4 Furniture and fixtures 7 Software 3 Leasehold improvements Lessor of lease term or 5	The Company’s property and equipment are primarily located at the Company’s leased facilities in Hoboken, NJ and Tempe, AZ and consist of (in thousands): December 31, Classification 2023 2022 Computer and lab equipment $ 2,999 $ 985 Network equipment 29 12 Furniture and fixtures 32 28 Software 49 19 Leasehold improvements 33 3 Total cost of property and equipment 3,142 1,046 Accumulated depreciation 272 71 Property and equipment, net $ 2,870 $ 975 The Company recorded depreciation expense of $203 thousand and $52 thousand during the years ended December 31, 2023 and 2022, respectively, using useful lives of the Company’s long-lived assets are as follows: Estimated Computer and laboratory equipment 5 Network equipment 4 Furniture and fixtures 7 Software 3 Leasehold improvements Lessor of lease term or 5

Financial Liabilities (Tables)

Financial Liabilities (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Financial Liabilities [Abstract]
Schedule of Amounts Related to Financial Liabilities		The Company has the following amounts related to financial liabilities (in thousands): December 31, 2023 2022 Remaining loan balances $ 2,063 $ 8,250 Remaining unamortized debt issuance costs (138 ) (1,062 ) Financial liabilities, net $ 1,925 $ 7,188
Schedule of Outstanding Promissory Notes Payable to Financial Liabilities	The Company has the following amounts related to financial and derivative liabilities at the dates indicated (in thousands): September 30, December 31, Remaining loan balances $ 8,250 $ 2,063 Remaining unamortized debt issuance costs (1,736 ) (138 ) Financial liabilities, net of issuance costs $ 6,514 $ 1,925 Derivative liability $ 666 $ -

Capital Stock (Tables)

Capital Stock (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Capital Stock [Abstract]
Schedule of Warrants Outstanding	The table below summarizes the warrants outstanding at September 30, 2024 (in thousands, except exercise price data): Issuance Date Expiration Date Exercise Price Issued Exercised Forfeited / Warrants August 18, 2020 August 18, 2025 $ 2.00 171 (150 ) - 21 November 15, 2021 November 15, 2023 $ 7.00 1,545 (1,545 ) - June 16, 2022 May 9, 2027 $ 0.0001 6,325 - (4,148 ) 2,177	The table below summarizes the warrants outstanding as of December 31, 2023 (in thousands, except exercise prices): Issuance Date Expiration Date Exercise Price Issued Exercised Forfeited / Warrants August 18, 2020 August 18, 2025 $ 2.00 171 (150 ) - 21 November 15, 2021 November 15, 2023 $ 7.00 1,545 (1,545 ) - June 16, 2022 May 9, 2027 $ 0.0001 6,325 - (3,309 ) 3,016

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Stock-Based Compensation [Abstract]
Schedule of Grant-Date Fair Value of Stock Options Granted	The following table presents the assumptions used in the Black-Scholes option-pricing model to determine the grant-date fair value of stock options granted during the three and nine months ended September 30, 2024 and 2023: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Exercise price $ 1.00 – 1.12 $ 1.35 – 1.35 $ 1.00 – 1.12 $ 1.35 – 1.84 Risk-free interest rate 5.2 – 5.2 % 4.8 – 4.8 % 5.2 – 5.2 % 4.7 – 4.8 % Expected volatility 93.2 – 104.6 % 134.5 – 134.5 % 93.2 – 104.6 % 122.2 – 136.9 % Expected dividend yield 0 % 0 % 0 % 0 % Expected life of options (in years) 5.0 5.0 5.0 5.0	The following table presents the assumptions used in the Black-Scholes option-pricing model to determine the grant-date fair value of stock options granted: Year Ended December 31, 2023 2022 Exercise price $0.85 – 1.84 $1.67 – 2.61 Risk-free interest rate 4.7 – 5.0% 0.6 – 4.5% Expected volatility 98 – 137% 127 – 164% Expected dividend yield 0% 0% Expected life of options (in years) 5.0 5.0
Schedule of Option Activity	The following table summarizes the Company’s option activity for the nine months ended September 30, 2024 (in thousands, except exercise price and contractual life data): Number Weighted Weighted Balance as of January 1, 2024 13,843 $ 2.64 3.7 Granted 250 1.01 5.0 Exercised - - - Forfeited (1,724 ) 4.11 - Balance as of September 30, 2024 12,369 $ 2.41 3.1 Vested and exercisable as of September 30, 2024 8,375 $ 2.87 2.8	The following table summarizes the Company’s option activity: Weighted Average Number of Shares (in thousands) Weighted Average Exercise Price Contractual Term Outstanding as of December 31, 2021 As previously reported 5,197 $ 7.68 2.5 Adjustments (1) (1,100 ) (2.45 ) 1.4 As restated 4,097 5.23 3.9 Granted 6,853 1.38 5.0 Forfeited (1,785 ) 3.17 - Outstanding as of December 31, 2022 9,165 3.51 4.2 Granted 5,340 1.38 5.0 Forfeited (662 ) 4.41 - Outstanding as of December 31, 2023 13,843 $ 2.64 3.7 Vested as of December 31, 2022 6,413 $ 3.58 4.2 Vested as of December 31, 2023 8,803 $ 3.21 3.4
Schedule of Exercise Price Range	The following table summarizes the exercise price range as of September 30, 2024 (in thousands, except exercise price data): Exercise Price Outstanding Options Exercisable Options $ 0.00 – 1.00 105 10 $ 1.00 – 2.00 5,348 1,794 $ 2.00 – 3.00 5,845 5,500 $ 3.00 – 6.00 38 38 $ 6.00 – 8.00 683 683 $ 8.00 – 12.00 350 350 12,369 8,375	The following table summarizes the exercise price range as of December 31, 2023 (in thousands): Exercise Price Outstanding Options Exercisable Options $ 0.00 – 1.00 180 10 $ 1.00 – 2.00 5,695 1,935 $ 2.00 – 3.00 6,359 5,318 $ 3.00 – 5.00 65 65 $ 5.00 – 7.00 726 713 $ 7.00 – 12.00 818 762 13,843 8,803
Schedule of Stock-Based Compensation Expense Related to Common Stock Options and Restricted Shares of Common Stock	The Company recognized stock-based compensation expense for services in lieu of cash payments to certain consultants, including expenses for both shares issued and stock option awards granted, in the following expense categories of its consolidated statements of operations (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Selling and marketing $ - $ (107 ) $ - $ (174 ) General and administrative 2 107 21 456 Total stock-based compensation $ 2 $ - $ 21 $ 282	The Company recognized stock-based compensation expense related to common stock options and restricted shares of common stock in the following expense categories of its consolidated statements of operations (in thousands): Year Ended December 31, 2023 2022 Research and development 2,080 509 Selling and marketing (279 ) 494 General and administrative 2,470 8,320 Total stock-based compensation $ 4,271 $ 9,323
Schedule of Stock-Based Compensation Expense Related to Common Stock Options and Restricted Shares of Common Stock	The Company recognized stock-based compensation expense related to common stock options and restricted shares of common stock in the following expense categories of its consolidated statements of operations (in thousands): Three Months Ended Nine Months Ended 2024 2023 2024 2023 Research and development $ 562 $ 408 $ 1,761 $ 1,358 Selling and marketing 12 85 123 (351 ) General and administrative 189 499 796 2,103 Total stock-based compensation $ 763 $ 992 $ 2,680 $ 3,110

Operating Leases (Tables)

Operating Leases (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Operating Leases [Abstract]
Schedule of Undiscounted Future Minimum Lease Payments under these Operating Lease	The table below reconciles the undiscounted future minimum lease payments under these operating leases to the total operating lease liabilities recognized on the consolidated balance sheet as of September 30, 2024 (in thousands): Year Lease Payments 2024 (remaining three months) $ 88 2025 437 2026 591 2027 515 2028 212 Total minimum payments 1,843 Less: imputed interest (161 ) Present value of operating lease liabilities 1,682 Less: current portion included in other current liabilities (385 ) Long-term operating lease liabilities $ 1,297	The table below reconciles the undiscounted future minimum lease payments under these operating leases to the total operating lease liabilities recognized on the consolidate balance sheet as of December 31, 2023 (in thousands): Year Lease Payments 2024 $ 383 2025 576 2026 592 2027 516 2028 191 Total minimum payments 2,258 Less: imputed Interest (1,298 ) Present value of operating lease liabilities 960 Less: current portion included in other current liabilities (120 ) Long-term operating lease liabilities 840
Schedule of Other Information Related to Operating Lease Liabilities	Other information related to operating lease liabilities consists of the following (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Cash paid for operating lease liabilities (in thousands) $ 117 $ 92 $ 274 $ 214 Weighted average remaining lease term in years 3.5 3.9 3.5 3.9 Weighted average discount rate 10 % 10 % 10 % 10 %	Other information related to operating lease liabilities consists of the following: Year Ended December 31, 2023 2022 Cash paid for operating lease liabilities (in thousands) $ 411 $ 125 Weighted average remaining lease term in years 3.7 4.7 Weighted average discount rate 10 % 10 %

Net Loss per Common Share (Tabl

Net Loss per Common Share (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Net Loss per Common Share [Abstract]
Schedule of Computation of Basic and Diluted Loss Per Share	The following table sets forth the computation of basic and diluted loss per share (in thousands, except per share data): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Numerator: Net loss $ (5,675 ) $ (6,841 ) $ (17,305 ) $ (20,395 ) Less: Series A convertible preferred stock dividends - (215 ) - (646 ) Net loss attributable to common stockholders – basic and diluted $ (5,675 ) $ (7,056 ) $ (17,305 ) $ (21,041 ) Denominator: Weighted average shares used in computing net loss per common share – basic and diluted 93,048 71,588 89,063 64,246 Net loss per common share – basic and diluted $ (0.06 ) $ (0.10 ) $ (0.19 ) $ (0.33 )	The following table sets forth the computation of basic and diluted loss per share (in thousands, except per share data): Year Ended December 31, 2023 2022 Numerator: Net loss $ (27,022 ) $ (25,978 ) Less: Series A convertible preferred stock dividends 861 889 Net loss available to common stockholders – basic and diluted $ (27,883 ) $ (26,867 ) Denominator: Weighted average shares used in computing net loss per common share – basic and diluted 66,611 36,680 Loss per share - basic and diluted $ (0.42 ) $ (0.73 )
Schedule of Weighted Average Common Stock Equivalents Securities Outstanding Effect Anti-Dilutive	The following is a summary of the weighted average common stock equivalents for the securities outstanding during the respective periods that have been excluded from the computation of diluted net loss per common share, as their effect would be anti-dilutive (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Warrants 2,212 5,973 2,538 6,092 Options 12,407 13,069 12,882 11,410 Unvested restricted common stock 2,997 1,783 2,997 771 Total potentially dilutive shares 17,616 20,825 18,417 18,273	The following is a summary of the weighted average common stock equivalents for the securities outstanding during the respective periods that have been excluded from the computation of diluted net loss per common share, as their effect would be anti-dilutive (in thousands): Year Ended December 31, 2023 2022 Warrants 6,053 3,976 Options 12,280 6,830 Unvested restricted common stock 1,192 - Total potentially dilutive shares 19,525 10,778

Nature of the Organization an_2

Nature of the Organization and Business (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Jul. 20, 2018
Nature of the Organization and Business [Line Items]
Incorporation date	Jul. 20, 2018	Jul. 25, 2001
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Cash and cash equivalents		$ 2,100
Accumulated deficit	$ (149,245)	(131,940)	$ (104,057)
Working capital	1,500	2,200
Cash and cash equivalents	$ 3,064	$ 2,059	$ 5,308
Corporate History [Member]
Nature of the Organization and Business [Line Items]
Common stock, par value (in Dollars per share)				$ 0.0001

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Significant Accounting Policies [Line Items]
Initial term		12 months
Value of assets	$ 2,300,000	$ 3,100,000
Carrying value			$ 528,000
Cash equivalents invested in mutual funds	2,300,000	2,100,000
Cash and cash equivalent	793,000	2,100,000
Derivative liability	666,000		$ 528,000
Previously Reported [Member]
Significant Accounting Policies [Line Items]
Value of assets		$ 793,000
Customer [Member]
Significant Accounting Policies [Line Items]
Provision for credit losses	$ 3,500

Significant Accounting Polici_4

Significant Accounting Policies - Schedule of Basic and Diluted Loss per Share (Details) - USD ($) $ / shares in Units, $ 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		Dec. 31, 2022
Numerator:
Net loss	$ (5,675)	$ (6,841)	[1]	$ (17,305)	$ (20,395)	[1],[2]	$ (27,022)	[3]	$ (25,978)	[3]
Less: Series A convertible preferred stock dividends							861		889
Net loss available to common stockholders – basic	(5,675)	(7,056)	[1]	(17,305)	(21,041)	[1]	(27,883)	[3]	(26,867)	[3]
Net loss available to common stockholders – diluted	$ (5,675)	$ (7,056)		$ (17,305)	$ (21,041)		$ (27,883)		$ (26,867)
Denominator:
Weighted average shares used in computing net loss per common share – basic (in Shares)	93,048,000	71,588,000	[1]	89,063,000	64,246,000	[1]	66,611,000	[3]	36,680,000	[3]
Weighted average shares used in computing net loss per common share – diluted (in Shares)	93,048,000	71,588,000	[1]	89,063,000	64,246,000	[1]	66,611,000	[3]	36,680,000	[3]
Loss per share - basic (in Dollars per share)	$ (0.06)	$ (0.1)	[1]	$ (0.19)	$ (0.33)	[1]	$ (0.42)	[3]	$ (0.73)	[3]
Loss per share - diluted (in Dollars per share)	$ (0.06)	$ (0.1)	[1]	$ (0.19)	$ (0.33)	[1]	$ (0.42)	[3]	$ (0.73)	[3]
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2023. As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023.

Significant Accounting Polici_5

Significant Accounting Policies - Schedule of Securities Outstanding (Details) - shares shares 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	Dec. 31, 2022
Schedule of Securities Outstanding [Line Items]
Total potentially dilutive shares	17,616	20,825	18,417	18,273	19,525	10,778
Warrants [Member]
Schedule of Securities Outstanding [Line Items]
Total potentially dilutive shares	2,212	5,973	2,538	6,092	6,053	3,976
Options [Member]
Schedule of Securities Outstanding [Line Items]
Total potentially dilutive shares					12,280	6,830
Unvested restricted common stock [Member]
Schedule of Securities Outstanding [Line Items]
Total potentially dilutive shares	2,997	1,783	2,997	771	1,192

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Details) - Previously Reported [Member] - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restatement of Previously Issued Financial Statements (Details) [Line Items]
Net loss	$ 1,400	$ 1,000	$ (29,731)	$ (38,594)
Intangible and goodwill assets	8,600	8,600
Liabilities	500	500	5,459	14,404
Equity, attributable to parent	$ 9,100	$ 9,100	$ 73,269	$ 74,897	$ 16,202

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements - Schedule of Consolidated Balance Sheets (Details) - USD ($) $ in Thousands		Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023		Sep. 30, 2023		Jun. 30, 2023	[2]	Dec. 31, 2022		Dec. 31, 2021
Current assets
Cash and cash equivalents		$ 3,064		$ 2,059						$ 5,308
Accounts receivable				65						13
Inventory		241		73
Loans receivable, net of provision for credit losses		306		279
Prepaid expenses and other current assets		238		180						129
Total current assets		3,912		2,656						5,450
Property and equipment, net		5,826		2,870						975
Operating lease right-of-use assets		1,622		1,051						1,273
Intangible Assets, net		9,748		12,076						15,180
Goodwill		55,573		55,573						55,573
Other non-current assets		129		129						60
Total assets		76,810		74,355						78,511
Current liabilities
Accounts payable		923		1,462						872
Accrued expenses		539		639						2,961
Financial liabilities, current
Financial liabilities, current, net of issuance costs				1,925
Other current liabilities				786						760
Total current liabilities		2,431		4,812						4,593
Financial liabilities, net of issuance costs										7,188
Warrant liability				3,920						528
Operating lease liabilities		1,297		840						1,078
Total liabilities		10,908		5,652						13,387
Stockholders’ equity
Preferred stock
Common stock		9		8						6
Additional paid-in capital		209,675		200,635						169,175
Accumulated deficit		(149,245)		(131,940)						(104,057)
Total stockholders’ equity		60,439	$ 65,525	68,703	[1]	$ 72,159	[2]	$ 69,716		65,124	[1],[2]	15,022
Total liabilities and stockholders’ equity		$ 76,810		74,355						78,511
As Previously Reported [Member]
Current assets
Cash and cash equivalents				2,059						5,308
Accounts receivable				65						13
Inventory				73
Loans receivable, net of provision for credit losses				557
Prepaid expenses and other current assets				427						408
Total current assets				3,181						5,729
Property and equipment, net				2,870						975
Operating lease right-of-use assets				800						1,187
Intangible Assets, net				11,388						22,224
Goodwill				60,360						59,126
Other non-current assets				129						60
Total assets				78,728						89,301
Current liabilities
Accounts payable				1,462						872
Accrued expenses				411						3,780
Financial liabilities, current										536
Financial liabilities, current, net of issuance costs				2,496
Other current liabilities				250						132
Total current liabilities				4,619						5,320
Financial liabilities, net of issuance costs										7,858
Warrant liability
Operating lease liabilities				840						1,226
Total liabilities				5,459		500				14,404
Stockholders’ equity
Preferred stock
Common stock				8						6
Additional paid-in capital				222,980						194,879
Accumulated deficit				(149,719)						(119,988)
Total stockholders’ equity				73,269		$ 9,100				74,897		16,202
Total liabilities and stockholders’ equity				78,728						89,301
Adjustments [Member]
Current assets
Cash and cash equivalents
Accounts receivable
Inventory
Loans receivable, net of provision for credit losses	[3]			(278)
Prepaid expenses and other current assets	[4]			(247)						(279)
Total current assets				(525)						(279)
Property and equipment, net
Operating lease right-of-use assets	[4]			251						86
Intangible Assets, net	[5]			688						(7,044)
Goodwill	[5]			(4,787)						(3,553)
Other non-current assets
Total assets				(4,373)						(10,790)
Current liabilities
Accounts payable
Accrued expenses	[6],[7]			228						(819)
Financial liabilities, current	[4]									(536)
Financial liabilities, current, net of issuance costs	[8]			(571)
Other current liabilities	[4]			536						628	[9]
Total current liabilities				193						(727)
Financial liabilities, net of issuance costs	[8]									(670)
Warrant liability	[5]									528
Operating lease liabilities										(148)	[4]
Total liabilities				193						(1,017)
Stockholders’ equity
Preferred stock
Common stock
Additional paid-in capital				(22,345)						(25,704)
Accumulated deficit				17,779						15,931
Total stockholders’ equity				(4,566)						(9,773)		$ (1,180)	[1]
Total liabilities and stockholders’ equity				$ (4,373)						$ (10,790)
[1]As described in Note 3 to the Consolidated Financial Statements appearing elsewhere in this Amendment, we have restated the Consolidated Financial Statements.[2] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the condensed consolidated statements of stockholders’ equity for the three and nine months ended September 30, 2023.

Restatement of Previously Iss_5

Restatement of Previously Issued Financial Statements - Schedule of Consolidated Statements of Operations (Details) - USD ($) $ / shares in Units, $ 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		Dec. 31, 2022
Schedule of Consolidated Statements of Operations [Line Items]
Total revenue		$ 101	$ 50	[1]	$ 311	$ 283	[1]	$ 358	[2]	$ 136	[2]
Cost of revenue		92	24	[1]	233	131	[1]	196	[2]	61	[2]
Gross profit		9	26	[1]	78	152	[1]	162	[2]	75	[2]
Operating expenses		5,447	6,637	[1]	17,101	19,816	[1]	26,405	[2]	28,720	[2]
Loss from operations		(5,438)	(6,611)	[1]	(17,023)	(19,664)	[1]	(26,243)	[2]	(28,645)	[2]
Non-operating income (expense)
Interest and other income								295		47
Interest expense, net								(1,602)		(772)
Change in value of warrant liability			13	[1]		384	[1],[3]	528	[2]	3,392	[2]
Loss before income tax provision		(5,675)	(6,841)	[1]	(17,305)	(20,395)	[1]	(27,022)	[2]	(25,978)	[2]
Income tax provision				[1]			[1]		[2]		[2]
Net loss		(5,675)	(6,841)	[1]	(17,305)	(20,395)	[1],[3]	(27,022)	[2]	(25,978)	[2]
Less: Series A convertible preferred stock dividends								(861)		(889)
Net loss available to common stockholders		$ (5,675)	$ (7,056)	[1]	$ (17,305)	$ (21,041)	[1]	$ (27,883)	[2]	$ (26,867)	[2]
Loss per share – basic (in Dollars per share)		$ (0.06)	$ (0.1)	[1]	$ (0.19)	$ (0.33)	[1]	$ (0.42)	[2]	$ (0.73)	[2]
Loss per share – diluted (in Dollars per share)		$ (0.06)	$ (0.1)	[1]	$ (0.19)	$ (0.33)	[1]	$ (0.42)	[2]	$ (0.73)	[2]
Weighted average shares used in computing net loss per common share – basic (in Shares)		93,048,000	71,588,000	[1]	89,063,000	64,246,000	[1]	66,611,000	[2]	36,680,000	[2]
Weighted average shares used in computing net loss per common share – dilutive (in Shares)		93,048,000	71,588,000	[1]	89,063,000	64,246,000	[1]	66,611,000	[2]	36,680,000	[2]
As Previously Reported [Member]
Schedule of Consolidated Statements of Operations [Line Items]
Total revenue								$ 358		$ 136
Cost of revenue								196		61
Gross profit								162		75
Operating expenses								27,384		36,654
Loss from operations								(27,222)		(36,579)
Non-operating income (expense)
Interest and other income								295		47
Interest expense, net								(2,804)		(2,062)
Change in value of warrant liability
Loss before income tax provision								(29,731)		(38,594)
Income tax provision
Net loss			$ 1,400			$ 1,000		(29,731)		(38,594)
Less: Series A convertible preferred stock dividends
Net loss available to common stockholders								$ (29,731)		$ (38,594)
Loss per share – basic (in Dollars per share)								$ (0.38)		$ (0.69)
Loss per share – diluted (in Dollars per share)								$ (0.38)		$ (0.69)
Weighted average shares used in computing net loss per common share – basic (in Shares)								77,451,000		55,963,000
Weighted average shares used in computing net loss per common share – dilutive (in Shares)								77,451,000		55,963,000
Adjustments [Member]
Schedule of Consolidated Statements of Operations [Line Items]
Total revenue
Cost of revenue
Gross profit
Operating expenses	[4],[5]							(979)		(7,934)
Loss from operations								979		7,934
Non-operating income (expense)
Interest and other income
Interest expense, net	[6],[7]							1,202		1,290
Change in value of warrant liability	[8]							528		3,392
Loss before income tax provision								2,709		12,616
Income tax provision
Net loss								2,709		12,616
Less: Series A convertible preferred stock dividends	[7]							(861)		(889)
Net loss available to common stockholders								$ 1,848		$ 11,727
Loss per share – basic (in Dollars per share)								$ (0.04)		$ (0.04)
Loss per share – diluted (in Dollars per share)								$ (0.04)		$ (0.04)
Weighted average shares used in computing net loss per common share – basic (in Shares)								(10,840,000)		(19,283,000)
Weighted average shares used in computing net loss per common share – dilutive (in Shares)								(10,840,000)		(19,283,000)
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2023. As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023.

Restatement of Previously Iss_6

Restatement of Previously Issued Financial Statements - Schedule of Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands			3 Months Ended			9 Months Ended			12 Months Ended
		Oct. 28, 2022	Sep. 30, 2024	Sep. 30, 2023		Sep. 30, 2024	Sep. 30, 2023		Dec. 31, 2023		Dec. 31, 2022
Cash flows from operating activities:
Net loss			$ (5,675)	$ (6,841)	[1]	$ (17,305)	$ (20,395)	[1],[2]	$ (27,022)	[3]	$ (25,978)	[3]
Adjustments to reconcile net loss to net cash from operations
Depreciation and intangibles amortization						2,542	2,509	[2]	3,307	[4]	1,863	[4]
Amortization of issuance costs						323	730	[2]	925	[4]	547	[4]
Change in fair value of warrant liabilities				(13)	[1]		(384)	[1],[2]	(528)	[3]	(3,392)	[3]
Provision for credit losses	[4]								279
Other recognized losses (gains)						31		[2]	5	[4]	78	[4]
Stock-based compensation expense			763	992		2,680	3,110	[2]	4,271	[4]	9,323	[4]
Stock-based compensation expense for services									284		2,350
Changes in operating assets and liabilities
Accounts receivable						2	11	[2]	(52)	[4]	(13)	[4]
Inventory						(168)		[2]	(70)	[4]		[4]
Prepaid expenses and other current assets						(115)	(110)	[2]	(110)	[4]	(145)	[4]
Other non-current assets						(571)	89	[2]	153	[4]	(1,214)	[4]
Accounts payable						(539)	259	[2]	596	[4]	219	[4]
Accrued expenses and other current liabilities											(319)
Accrued expenses and other current liabilities									110
Other long-term liabilities						457	(400)	[2]	(463)	[4]	1,303	[4]
Net cash used in operating activities						(12,439)	(13,348)	[2]	(18,315)	[4]	(15,378)	[4]
Cash flows from investing activities:
Purchase of property and equipment						(3,170)	(2,165)	[2]	(2,112)	[4]	(870)	[4]
Net cash used for QPhoton, Inc. Merger	[4]										(1,356)
Issuance of loan receivable							(500)	[2]	(500)	[4]		[4]
Net cash used in investing activities						(3,170)	(2,665)	[2]	(2,612)	[4]	(2,226)	[4]
Cash flows from financing activities:
Proceeds raised from financial liabilities, net of issuance costs									(6,187)		6,960
Series A Preferred dividend payments						(215)	(650)	[2]	(865)	[4]	(787)	[4]
Proceeds from stock issuance related to ATM facility		$ 100,000							24,730
Net cash provided by financing activities						16,614	18,084	[2]	17,678	[4]	6,173	[4]
Net decrease in cash						1,005	2,071	[2]	(3,249)	[4]	(11,431)	[4]
Cash and cash equivalents, beginning of period	[4]					2,059	5,308	[2]	5,308	[2]	16,739
Cash and cash equivalents, end of period			$ 3,064	7,379	[2]	3,064	7,379	[2]	2,059	[4]	5,308	[2],[4]
As Previously Reported [Member]
Cash flows from operating activities:
Net loss				$ 1,400			1,000		(29,731)		(38,594)
Adjustments to reconcile net loss to net cash from operations
Depreciation and intangibles amortization									1,958		3,433
Amortization of issuance costs
Change in fair value of warrant liabilities
Provision for credit losses
Other recognized losses (gains)									4
Stock-based compensation expense									8,723		17,761
Stock-based compensation expense for services
Changes in operating assets and liabilities
Accounts receivable									(52)		(13)
Inventory									(70)
Prepaid expenses and other current assets									(78)		92
Other non-current assets									318		(1,128)
Accounts payable									583		219
Accrued expenses and other current liabilities											(462)
Accrued expenses and other current liabilities									(985)
Other long-term liabilities									(611)		1,451
Net cash used in operating activities									(19,941)		(17,241)
Cash flows from investing activities:
Purchase of property and equipment									(2,118)		(870)
Net cash used for QPhoton, Inc. Merger											(1,356)
Issuance of loan receivable									(500)
Net cash used in investing activities									(2,618)		(2,226)
Cash flows from financing activities:
Proceeds raised from financial liabilities, net of issuance costs									(6,187)		8,036
Series A Preferred dividend payments
Proceeds from stock issuance related to ATM facility									25,496
Net cash provided by financing activities									19,309		8,036
Net decrease in cash									(3,249)		(11,431)
Cash and cash equivalents, beginning of period						2,059	5,308		5,308		16,739
Cash and cash equivalents, end of period									2,059		5,308
Adjustments [Member]
Cash flows from operating activities:
Net loss									2,709		12,616
Adjustments to reconcile net loss to net cash from operations
Depreciation and intangibles amortization	[5]								1,349		(1,570)
Amortization of issuance costs	[6]								925		547
Change in fair value of warrant liabilities	[5]								(528)		(3,392)
Provision for credit losses	[7]								279
Other recognized losses (gains)	[8]								1		78
Stock-based compensation expense	[9]								(4,452)		(8,438)
Stock-based compensation expense for services	[9]								284		2,350
Changes in operating assets and liabilities
Accounts receivable
Inventory
Prepaid expenses and other current assets	[8]								(32)		(237)
Other non-current assets	[8]								(165)		(86)
Accounts payable									13
Accrued expenses and other current liabilities	[8],[9]										143
Accrued expenses and other current liabilities	[8],[9]								1,095
Other long-term liabilities	[8]								148		(148)
Net cash used in operating activities									1,626		1,863
Cash flows from investing activities:
Purchase of property and equipment									(6)	[8]
Net cash used for QPhoton, Inc. Merger
Issuance of loan receivable
Net cash used in investing activities									(6)
Cash flows from financing activities:
Proceeds raised from financial liabilities, net of issuance costs											(1,076)	[6]
Series A Preferred dividend payments									(865)	[10]	(787)
Proceeds from stock issuance related to ATM facility	[10]								(766)
Net cash provided by financing activities									(1,631)		(1,863)
Net decrease in cash
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2023. As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023.

Business Combinations (Details)

Business Combinations (Details) $ / shares in Units, $ in Thousands			12 Months Ended
		Apr. 01, 2022 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Sep. 30, 2024 $ / shares shares	Jun. 06, 2023	Mar. 01, 2023	Jun. 16, 2022 $ / shares	Feb. 18, 2022 USD ($)
Business Combinations [Line Items]
Common stock par value (in Dollars per share) | $ / shares			$ 0.0001	$ 0.0001	$ 0.0001
Warrants purchased			7,028,337
Common stock, shares issued			77,451,000	55,963,000	94,416,000
Net of cash acquired (in Dollars) | $	[1]			$ 1,356
Exercise price (in Dollars per share) | $ / shares			$ 2.27
Principal balance (in Dollars) | $		$ 1,250
Loans assumed (in Dollars) | $		$ 2,500
Percentage of interest rate		15%							6%
Extension year							1 year
Patented Technology [Member]
Business Combinations [Line Items]
Fair value of attributable to technology and licensed patents (in Dollars) | $			$ 12,700
Purchase Agreement [Member]
Business Combinations [Line Items]
Promissory note principal amount (in Dollars) | $									$ 1,250
Warrant [Member]
Business Combinations [Line Items]
Warrants purchased			7,028,337
Common stock shares QPhoton warrants			6,325,503	6,325,503
Maximum [Member]
Business Combinations [Line Items]
Warrants purchased					7,028,337
Stock conversion ratio			10
Percentage of interest rate						15%
Minimum [Member]
Business Combinations [Line Items]
Warrants purchased					1,726,931
Stock conversion ratio			1
Percentage of interest rate						10%
Common Stock [Member]
Business Combinations [Line Items]
Share price (in Dollars per share) | $ / shares								$ 2.27
QPhoton [Member]
Business Combinations [Line Items]
Warrants purchased			1,726,931
Common stock shares QPhoton warrants			36,600,823
Converted shares			31,299,417
Fair value of attributable to trade name and trademark (in Dollars) | $			$ 1,000
Principal balance (in Dollars) | $									$ 1,250
Non-Compete Agreement [Member]
Business Combinations [Line Items]
Fair value (in Dollars) | $			$ 3,250
Common Stock [Member]
Business Combinations [Line Items]
Common stock, shares issued			32,940,738	32,940,738
Common stock shares QPhoton warrants			26,615,235
Converted shares			36,600,823
Common Stock [Member] | Warrant [Member]
Business Combinations [Line Items]
Converted shares			7,028,337
Common Stock [Member] | Merger with QPhoton, Inc. [Member]
Business Combinations [Line Items]
Consideration of common shares			5,802,206
Common stock par value (in Dollars per share) | $ / shares			$ 0.0001
Common stock, shares issued			36,600,823
Common Stock [Member] | QPhoton [Member]
Business Combinations [Line Items]
Common stock shares QPhoton warrants			6,325,503
Series B Preferred Stock [Member]
Business Combinations [Line Items]
Converts shares			10
Purchase price approximately (in Dollars) | $			$ 71,000
Net of cash acquired (in Dollars) | $			$ 69,900
Converted shares			2,377,028
Series B Preferred Stock [Member] | Merger with QPhoton, Inc. [Member]
Business Combinations [Line Items]
Preferred stock shares issued			2,377,028
Preferred stock, par value (in Dollars per share) | $ / shares			$ 0.0001
Series B Preferred Stock [Member] | QPhoton [Member]
Business Combinations [Line Items]
Warrants purchased			1,726,931
[1]As described in Note 3 to the Consolidated Financial Statements appearing elsewhere in this Amendment, we have restated the Consolidated Financial Statements.

Business Combinations - Schedul

Business Combinations - Schedule of Adjusted Acquisition Date Fair Values of Assets Acquired and Liabilities Assumed By the Company (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Purchase price
Common stock	$ 13,171
Series B convertible preferred	53,959
Contingently issuable warrants	3,920	$ 528
Purchase price	71,050
Less: cash acquired	(1,144)
Purchase price, net of cash acquired	69,906
Less:
Prepaid expenses	16
Property and equipment at cost	116
Security deposits	98
Non-compete agreement with founder	3,251
Trade names and trademarks	1,009
Developed Technology and licensed patents	12,731
Accounts payable and other current liabilities	(2,888)
Goodwill	$ 55,573

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill (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	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets and Goodwill [Abstract]
Amortization expense of intangible assets	$ 780	$ 780	$ 2,300	$ 2,300	$ 3,100	$ 1,800
Goodwill					55,600
Goodwill	$ 55,573		$ 55,573		$ 55,573	$ 55,573

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Schedule of Amounts Related to Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Amounts Related to Intangible Assets [Line Items]
Gross Carrying Amount	$ 16,991	$ 16,991	$ 16,991
Accumulated Amortization	(7,243)	(4,915)	(1,811)
Net Carrying Amount	9,748	12,076	15,180
Non-compete agreement with founder [Member]
Schedule of Amounts Related to Intangible Assets [Line Items]
Gross Carrying Amount		3,251	3,251
Accumulated Amortization		(1,716)	(632)
Net Carrying Amount		1,535	2,619
Website domain name and trademark [Member]
Schedule of Amounts Related to Intangible Assets [Line Items]
Gross Carrying Amount	1,009	1,009	1,009
Accumulated Amortization	(471)	(320)	(118)
Net Carrying Amount	538	689	891
Technology and licensed patents [Member]
Schedule of Amounts Related to Intangible Assets [Line Items]
Gross Carrying Amount	12,731	12,731	12,731
Accumulated Amortization	(4,244)	(2,880)	(1,061)
Net Carrying Amount	$ 8,487	$ 9,851	$ 11,670

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Schedule of Future Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Future Amortization Expense [Abstract]
2024	$ 2,472	$ 3,104
2025	2,021	2,472
2026	1,903	2,021
2027	1,819	1,903
2028	757	1,819
Thereafter		757
Total	$ 9,748	$ 12,076	$ 15,180

Intangible Assets and Goodwil_5

Intangible Assets and Goodwill - Schedule of Changes in Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Changes in Goodwill [Abstract]
Goodwill, at beginning of year	$ 55,573
Goodwill additions		55,573
Goodwill, at end of year	$ 55,573	$ 55,573

Income Taxes (Details)

Income Taxes (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Line Items]
Federal income tax rate	21%	21%
Taxable income				80%
Cumulative change percentage		50%
Tax-effected carryforwards	$ 15,600,000	$ 13,000,000	$ 9,000,000
Carryforwards assumed tax rate	26%	26%	26%
Net deferred tax assets	$ 11,700,000	$ 11,000,000	$ 10,000,000
Capitalized research and development expenditures	2,500,000	2,000,000	$ 1,000,000
Intangible asset	1,100,000	1,000,000
Valuation allowance increased	4,000,000	6,000,000
Federal R&D credit carryforwards	$ 623,000	250,000
Maximum [Member]
Income Taxes [Line Items]
Net operating loss carry forwards		$ 49,000,000

Property and Equipment (Details

Property and Equipment (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	Dec. 31, 2022
Property and Equipment [Abstract]
Depreciation expense	$ 75	$ 76	$ 214	$ 203	$ 203	$ 52

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2022	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Total cost of property and equipment		$ 1,046	$ 6,312	$ 3,142
Accumulated depreciation		71	486	272
Property and equipment, net		975	5,826	2,870
Computer And Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Total cost of property and equipment		$ 985	5,899	2,999
Estimated Useful Life	5 years	5 years
Network Equipment [Member]
Property, Plant and Equipment [Line Items]
Total cost of property and equipment		$ 12	29	29
Estimated Useful Life	4 years	4 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total cost of property and equipment		$ 28	32	32
Estimated Useful Life	7 years	7 years
Software [Member]
Property, Plant and Equipment [Line Items]
Total cost of property and equipment		$ 19	77	49
Estimated Useful Life	3 years	3 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total cost of property and equipment		$ 3	$ 275	$ 33
Estimated Useful Life	Lessor of lease term or 5	Lessor of lease term or 5

Financial Liabilities (Details)

Financial Liabilities (Details)				9 Months Ended	12 Months Ended
	Feb. 06, 2025 USD ($)	Aug. 06, 2024 USD ($)	Sep. 23, 2022 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Mar. 23, 2023 USD ($)
Financial Liabilities (Details) [Line Items]
Accrued interest payable				$ 122,000	$ 14,000	$ 223,000
Outstanding balance
Received fee		$ 450,000
Other issuance costs		55,000
Redeem of streeterville convertible note							$ 750,000
Derivative Liability				$ 666,000		528,000
Unsecured Promissory Note [Member]
Financial Liabilities (Details) [Line Items]
Initial principal amount		8,250,000	$ 8,250,000
Interest percentage			10%
Maturity date			18 years
Original issue discount		750,000	$ 750,000
Outstanding balance percentage			120%
Redemption amount					750,000
Outstanding balance					$ 7,000,000
Trading days					7
Interest rate					15%
Cash for streeterville convertible note		$ 7,500,000
Streeterville [Member]
Financial Liabilities (Details) [Line Items]
Interest percentage		10%
Streeterville Unsecured Note [Member]
Financial Liabilities (Details) [Line Items]
Initial principal amount			$ 8,250,000
Interest percentage			10%
Maturity date			18 months
Original issue discount			$ 750,000
Streeterville Capital, LLC [Member]
Financial Liabilities (Details) [Line Items]
Outstanding balance					$ 1,900,000	$ 7,200,000
Forecast [Member]
Financial Liabilities (Details) [Line Items]
Received fee		$ 450,000
Closing trade percentage	8%
Conversion price equal rate	92%
Common Stock exceeding percentage	4.99%
Minimum market capitalization value	$ 10,000,000
Aggregate sales of Conversion percentage	10%
Derivative Liability	$ 666,000
Accruing outstanding balance percentage	15%
Forecast [Member] | Unsecured Promissory Note [Member]
Financial Liabilities (Details) [Line Items]
Redeem of streeterville convertible note	$ 750,000
Forecast [Member] | Streeterville [Member]
Financial Liabilities (Details) [Line Items]
Interest percentage		10%
Maturity date		18 years
Redemption amount	10%
Forecast [Member] | Minimum [Member]
Financial Liabilities (Details) [Line Items]
Market capitalization percentage	9.99%
Outstanding balance percentage	5%
Forecast [Member] | Maximum [Member]
Financial Liabilities (Details) [Line Items]
Outstanding balance percentage	10%

Financial Liabilities - Schedul

Financial Liabilities - Schedule of Amounts Related to Financial Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Outstanding Promissory Notes Payable to Financial Liabilities [Abstract]
Remaining loan balances		$ 2,063	$ 8,250
Remaining unamortized debt issuance costs		(138)	(1,062)
Financial liabilities, net	$ 6,514	$ 1,925	$ 7,188

Contingencies (Details)

Contingencies (Details) - USD ($) $ / shares in Units, $ in Thousands			9 Months Ended	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Oct. 13, 2022	Jun. 16, 2022	Jul. 09, 2021	Mar. 23, 2021	Mar. 01, 2021
Contingencies [Line Items]
Purchase of convertible promissory note				$ 501				$ 150	$ 150	$ 200
Other current liabilities	$ 921		$ 921	$ 786	$ 760
Fair market valuation contemplated shares (in Shares)			31,299,417
Conversion shares (in Shares)			2,377,028
Warrants to purchase shares (in Shares)				7,028,337
Warrants [Member]
Contingencies [Line Items]
Warrants to purchase shares (in Shares)				7,028,337
Exercise price per share (in Dollars per share)	$ 2.27		$ 2.27
Unissued QPhoton Warrants [Member]
Contingencies [Line Items]
Warrants to purchase shares (in Shares)	702,834		702,834
BV Notes [Member]
Contingencies [Line Items]
Percentage of interest				6%
Matured term				2 years
Minimum [Member]
Contingencies [Line Items]
Warrants to purchase shares (in Shares)	1,726,931		1,726,931
Maximum [Member]
Contingencies [Line Items]
Warrants to purchase shares (in Shares)	7,028,337		7,028,337
Common Stock [Member]
Contingencies [Line Items]
Total purchase price			$ 71,000
Converted shares (in Shares)			36,600,823
QPhoton [Member]
Contingencies [Line Items]
Cash proceeds				$ 375
BV Advisory [Member]
Contingencies [Line Items]
Cash proceeds				125
Cashier's check							$ 535,684
Other current liabilities	$ 536		$ 536	$ 536
BV Advisory Partners, LLC [Member]
Contingencies [Line Items]
Purchase price percentage						10%
Series B Preferred Stock [Member]
Contingencies [Line Items]
Total purchase price			$ 69,900
Converted shares (in Shares)				2,377,028
Unissued QPhoton Shares [Member]
Contingencies [Line Items]
Converted shares (in Shares)	2,957,251	2,957,251

Loan Receivable (Details)

Loan Receivable (Details) - USD ($) $ in Thousands	Jun. 06, 2023	Sep. 30, 2024	Dec. 31, 2023	May 16, 2023	Apr. 01, 2022	Feb. 18, 2022
Loan Receivable [Line Items]
Principal amount	$ 2,000
Interest rate, percentage					15%	6%
Loans receivable, net of provision for credit losses			$ 279
Outstanding receivable		$ 306	279
Millionways [Member]
Loan Receivable [Line Items]
Acquire, percentage of AI firm				100%
Principal amount	500
Loans receivable, net of provision for credit losses			558
Outstanding receivable		$ 613	$ 558
Unsecured Promissory Notes [Member]
Loan Receivable [Line Items]
Aggregate principal amount	2,000
MW Agreement [Member]
Loan Receivable [Line Items]
Aggregate principal amount	$ 500
MW Note [Member]
Loan Receivable [Line Items]
Bears simple interest	10%
Annual interest rate	15%
Minimum [Member]
Loan Receivable [Line Items]
Interest rate, percentage	10%
Maximum [Member]
Loan Receivable [Line Items]
Interest rate, percentage	15%

Capital Stock (Details)

Capital Stock (Details) - USD ($)											3 Months Ended			9 Months Ended			12 Months Ended
	Sep. 03, 2024	Mar. 19, 2024	Aug. 17, 2023	Feb. 09, 2023	Jan. 19, 2023	Oct. 28, 2022	Jun. 16, 2022	Jun. 13, 2022	Nov. 17, 2021	Nov. 17, 2021	Sep. 30, 2024	Sep. 30, 2023	[3]	Sep. 30, 2024	Sep. 30, 2023		Dec. 31, 2023		Dec. 31, 2022		Nov. 30, 2021	Aug. 31, 2020
Capital Stock [Line Items]
Purchase of warrants																	7,028,337
Conversion price per share (in Dollars per share)											$ 5.5			$ 5.5			$ 5.5
Warrants term											2 years			2 years			2 years
Received net proceeds (in Dollars)														$ 14,629,000	$ 22,764,000	[1]	$ 24,730,000	[2]		[2]
Issued warrants shares							6,325,503
Exercise price per share (in Dollars per share)							$ 0.0001
Forfeited percentage														66%			52%
Recognized mark-to-market gains (in Dollars)												$ (13,000)			(384,000)	[1],[3]	$ (528,000)	[4]	$ (3,392,000)	[4]
Reclassification of Series A preferred stock to mezzanine equity (in Dollars)														(8,195,000)
Sales of equity (in Dollars)						$ 100,000,000											$ 24,730,000
Aggregate offering price (in Dollars)															27,362,717,000
Net proceeds (in Dollars)														14,600,000
Issued warrants price (in Dollars)														6,300,000
Warrants (in Dollars)														$ 7,000,000
Warrant [Member]
Capital Stock [Line Items]
Purchase of warrants																	7,028,337
Exercise price (in Dollars per share)											$ 2.27			$ 2.27
Common stock shares QPhoton warrants																	6,325,503		6,325,503
Recognized mark-to-market gains (in Dollars)															$ 144,000
QPhoton Warrants [Member]
Capital Stock [Line Items]
Issued warrants price (in Dollars)														$ 6,300,000
Minimum [Member]
Capital Stock [Line Items]
Purchase of warrants											1,726,931			1,726,931
Sales of equity (in Dollars)			$ 25,000,000
Maximum [Member]
Capital Stock [Line Items]
Purchase of warrants											7,028,337			7,028,337
Sales of equity (in Dollars)			$ 50,000,000
Preferred Stock [Member]
Capital Stock [Line Items]
Reclassification of Series A preferred stock to mezzanine equity (in Dollars)
Redeemed, shares											248,000			497,000
Restricted Stock Units (RSUs) [Member]
Capital Stock [Line Items]
Purchase of warrants																						171,000
Warrants term																						5 years
Exercise price (in Dollars per share)																						$ 2
Issuance of warrant																						171,000
QPhoton Merger [Member]
Capital Stock [Line Items]
Issuance of warrant											702,834			702,834
Series A Preferred Stock [Member]
Capital Stock [Line Items]
Purchased shares									1,545,459	1,545,459
Preferred stock, par value (in Dollars per share)									$ 0.0001	$ 0.0001	$ 0.0001			$ 0.0001			$ 0.0001		$ 0.0001
Purchase of warrants																					1,545,459
Aggregate purchase price (in Dollars)									$ 8,500,000	$ 8,500,000
Preferred dividends percentage														10%			10%
Warrants term																					2 years
Exercise price (in Dollars per share)																					$ 7
Preferred stock, share authorized											1,550,000			1,550,000			1,550,000		1,550,000
Preferred stock, shares issued											993,000			993,000			1,490,000		1,500,000
Preferred stock, shares outstanding											993,000			993,000			1,490,000		1,500,000
Issuance of warrant																					1,545,459
Additional paid in capital (in Dollars)		$ 8,125,000
Reclassification of Series A preferred stock to mezzanine equity (in Dollars)		$ 8,195,000
Price of per share (in Dollars per share)		$ 5.5
Redeemed, shares											248,349			496,698
Cash Paid (in Dollars)											$ 1,400,000			$ 2,700,000
Series A Preferred Stock [Member] | Preferred Warrants [Member]
Capital Stock [Line Items]
Purchase of warrants									1,545,459	1,545,459
Series A Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares issued											993,306			993,306			1,490,004
Preferred stock, shares outstanding											993,306			993,306			1,490,004
Series A Preferred Stock [Member] | Falcon Capital Partners [Member]
Capital Stock [Line Items]
Shares converted								45,455
Series A Preferred Stock [Member] | Greenfield Children, LLC, [Member]
Capital Stock [Line Items]
Shares converted				10,000
Accrued dividend shares				11,096
Series A Convertible Preferred Stock [Member]
Capital Stock [Line Items]
Exercise price (in Dollars per share)											$ 7			$ 7
Shares converted																	36,600,823
Common stock shares QPhoton warrants																	26,615,235
Series A Convertible Preferred Stock [Member] | Warrant [Member]
Capital Stock [Line Items]
Exercise price (in Dollars per share)																	$ 7
Shares converted																	7,028,337
Series A Convertible Preferred Stock [Member] | Falcon Capital Partners [Member]
Capital Stock [Line Items]
Shares converted								47,728
Series B Preferred Stock [Member]
Capital Stock [Line Items]
Shares converted																	2,377,028
Preferred stock, share authorized											3,080,000			3,080,000			3,080,000		3,080,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Series B Preferred Stock [Member] | Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share)											$ 0.0001			$ 0.0001			$ 0.0001
Preferred stock, share authorized											3,079,864			3,079,864			3,079,864
Preferred stock, shares issued
Preferred stock, shares outstanding
Other Offerings [Member]
Capital Stock [Line Items]
Sale of stock units					17,571,926									16,604,770
Average price (in Dollars per share)					$ 1.45
Received net proceeds (in Dollars)					$ 24,700,000
Average price (in Dollars per share)											$ 0.88			$ 0.88
Capital Stock [Member] | Series A Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares issued											993,306			993,306			1,490,004
Preferred stock, shares outstanding											993,306			993,306
Forecast [Member]
Capital Stock [Line Items]
Preferred stock, shares issued	1,490,004
Preferred stock, shares outstanding	1,490,004
Redeemed, shares	496,698
Forecast [Member] | Series A Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share)	$ 0.0001
Preferred stock, share authorized	1,550,000
Preferred stock, shares issued	993,306
Preferred stock, shares outstanding	993,306
Forecast [Member] | Series B Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share)	$ 0.0001
Preferred stock, share authorized	3,079,864
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023. As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2023.

Capital Stock - Schedule of War

Capital Stock - Schedule of Warrants Outstanding (Details) - Warrant [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
August 18, 2020 [Member]
Class of Warrant or Right [Line Items]
Expiration Date	Aug. 18, 2025	Aug. 18, 2025
Exercise Price (in Dollars per share)	$ 2	$ 2
Issued		171,000
Exercised	(150,000)	(150,000)
Forfeited / Canceled
Warrants Outstanding	21,000	21
November 15, 2021 [Member]
Class of Warrant or Right [Line Items]
Expiration Date	Nov. 15, 2023	Nov. 15, 2023
Exercise Price (in Dollars per share)	$ 7	$ 7
Issued		1,545,000
Forfeited / Canceled	(1,545,000)	(1,545,000)
Warrants Outstanding
June 16, 2022 [Member]
Class of Warrant or Right [Line Items]
Expiration Date	May 09, 2027	May 09, 2027
Exercise Price (in Dollars per share)	$ 0.0001	$ 0.0001
Issued		6,325,000
Exercised
Forfeited / Canceled	(4,148,000)	(3,309,000)
Warrants Outstanding	2,177,000	3,016

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended	9 Months Ended		12 Months Ended
	Jul. 05, 2022	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2027	Dec. 31, 2026	Dec. 31, 2025	Dec. 31, 2024	Jan. 01, 2024	Jan. 01, 2023
Stock-based Compensation [Line Items]
Shares of common stock	16,000,000											1,000,000
Weighted average grant-date fair value of stock options granted (in Dollars per share)			$ 1.01		$ 1.38	$ 1.38
Common stock options (in Dollars)					$ 5,800
Recognized over a period					4 years
Stockholders’ equity (in Dollars)					$ 33	$ 170
Common stock shares issued			94,416,000		77,451,000	55,963,000
Expected to be recognized over a period			3 years 3 months 18 days
					20%
Stock-based compensation expense (in Dollars)					$ 1,100
Offerings expense (in Dollars)					2,100
Stock-based compensation for services (in Dollars)					$ 284	$ 2,400
Shares awarded consultant					2,300,000
Reserves increased shares											1,000,000	1,000,000
Common stock shares outstanding			94,416,000		77,451,000	55,963,000
Stock-based compensation expense (in Dollars)			$ 207	$ 206
Net expense (in Dollars)			2,700
Vesting percentage					20%
Realization of stock-based compensation expense (in Dollars)			113	$ 2,100
Warrant [Member]
Stock-based Compensation [Line Items]
Expected to be recognized over a period					20 years
Equity Option [Member]
Stock-based Compensation [Line Items]
Weighted average grant-date fair value of stock options granted (in Dollars per share)				$ 1.42
Total unrecognized compensation cost (in Dollars)			$ 3,500
Common Stock [Member]
Stock-based Compensation [Line Items]
Shares of common stock												17,000,000
Shares issued		6,380,000	16,605,000	15,291,000	17,572,000
Common stock shares issued					853,600
Issued shares forfeited						(11,000)
Number of shares issued for services			142,000	1,500,000	1,575,000	135,000
Options 2019 [Member]
Stock-based Compensation [Line Items]
Shares of common stock					3,000,000
Shares issued					3,000,000
Options 2022 [Member]
Stock-based Compensation [Line Items]
Shares of common stock					13,800,000
Incentive Plans and Options [Member]
Stock-based Compensation [Line Items]
Weighted average grant-date fair value of stock options granted (in Dollars per share)					$ 1.38	$ 2.39
Bonus Incentive Shares [Member]
Stock-based Compensation [Line Items]
Shares issued					2,353,600	20,000
Common stock shares issued					1,500,000
Carriage House Capital, Inc [Member]
Stock-based Compensation [Line Items]
Common stock shares issued					750,000
FMW Media Work [Member]
Stock-based Compensation [Line Items]
Common stock shares issued					75,000
2019 Equity and Incentive Plan [Member]
Stock-based Compensation [Line Items]
Grant incentive stock options			3,000,000
Number of shares available for issue			3,000,000
2022 Equity and Incentive Plan [Member]
Stock-based Compensation [Line Items]
Shares issued			18,000,000
Common stock shares issued			12,400,000
Number of shares available for issue	16,000,000
Common stock shares outstanding			12,400,000
2023 Incentive Shares [Member]
Stock-based Compensation [Line Items]
Shares issued				2,400,000
Common stock shares issued			854,000
Retention Incentive Shares [Member]
Stock-based Compensation [Line Items]
Shares issued				1,500,000
QPhoton [Member]
Stock-based Compensation [Line Items]
Shares awarded consultant					750,000	2,300,000
Stock-based compensation [Member]
Stock-based Compensation [Line Items]
Issued shares forfeited			23,600
Stock-based compensation [Member]
Stock-based Compensation [Line Items]
Issued shares forfeited					23,600
Stock-based compensation for services [Member]
Stock-based Compensation [Line Items]
Common stock shares issued					157,000
Separation Agreement Shares [Member]
Stock-based Compensation [Line Items]
Shares issued			218,000
Stock-based compensation expense (in Dollars)			$ 197
Common Stock [Member]
Stock-based Compensation [Line Items]
Common stock shares issued					32,940,738	32,940,738
Number of shares issued for services			142,000	1,500,000
Forecast [Member]
Stock-based Compensation [Line Items]
Vesting percentage							20%	20%	20%	20%

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of Grant-Date Fair Value of Stock Options Granted (Details) - $ / shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Grant-Date Fair Value of Stock Options Granted [Line Items]
Exercise price (in Dollars per share)		$ 1.35		$ 1.35
Risk-free interest rate		4.80%
Expected volatility		134.50%
Expected dividend yield	0%	0%	0%	0%	0%	0%
Expected life of options (in years)	5 years	5 years	5 years	5 years	5 years	5 years
Minimum [Member]
Schedule of Grant-Date Fair Value of Stock Options Granted [Line Items]
Exercise price (in Dollars per share)	$ 1	$ 1.35	$ 1	$ 1.35	$ 0.85	$ 1.67
Risk-free interest rate	5.20%		5.20%	4.70%	4.70%	0.60%
Expected volatility	93.20%		93.20%	122.20%	98%	127%
Maximum [Member]
Schedule of Grant-Date Fair Value of Stock Options Granted [Line Items]
Exercise price (in Dollars per share)	$ 1.12	$ 1.84	$ 1.12	$ 1.84	$ 1.84	$ 2.61
Risk-free interest rate	5.20%		5.20%	4.80%	5%	4.50%
Expected volatility	104.60%		104.60%	136.90%	137%	164%

Stock-Based Compensation - Sc_2

Stock-Based Compensation - Schedule of Option Activity (Details) - $ / shares shares in Thousands		9 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Stock-Based Compensation - Schedule of Option Activity (Details) [Line Items]
Weighted Average Number of Shares, Outstanding Ending balance	4,097	12,369	13,843	9,165
Weighted Average Exercise Price, Outstanding Ending balance	$ 5.23	$ 2.41	$ 2.64	$ 3.51
Contractual Term, Outstanding Ending balance	3 years 10 months 24 days	3 years 1 month 6 days	3 years 8 months 12 days	4 years 2 months 12 days
Weighted Average Number of Shares, Vested			8,803	6,413
Weighted Average Exercise Price, Vested			$ 3.21	$ 3.58
Contractual Term, Vested			3 years 4 months 24 days	4 years 2 months 12 days
Weighted Average Number of Shares, Granted		250	5,340	6,853
Weighted Average Exercise Price, Granted		$ 1.01	$ 1.38	$ 1.38
Contractual Term, Granted		5 years	5 years	5 years
Weighted Average Number of Shares, Forfeited		(1,724)	(662)	(1,785)
Weighted Average Exercise Price, Forfeited		$ 4.11	$ 4.41	$ 3.17
Contractual Term, Forfeited
Previously Reported [Member]
Stock-Based Compensation - Schedule of Option Activity (Details) [Line Items]
Weighted Average Number of Shares, Outstanding Ending balance	5,197
Weighted Average Exercise Price, Outstanding Ending balance	$ 7.68
Contractual Term, Outstanding Ending balance	2 years 6 months
Adjustments [Member]
Stock-Based Compensation - Schedule of Option Activity (Details) [Line Items]
Weighted Average Number of Shares, Outstanding Ending balance	(1,100)
Weighted Average Exercise Price, Outstanding Ending balance	$ (2.45)
Contractual Term, Outstanding Ending balance	1 year 4 months 24 days

Stock-Based Compensation - Sc_3

Stock-Based Compensation - Schedule of Exercise Price Range (Details) - $ / shares shares in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Schedule of Exercise Price Range [Line Items]
Outstanding Options	12,369	13,843
Exercisable Options	8,375	8,803
0.00 – 1.00 [Member]
Schedule of Exercise Price Range [Line Items]
Outstanding Options	105	180
Exercisable Options	10	10
1.00 – 2.00 [Member]
Schedule of Exercise Price Range [Line Items]
Outstanding Options	5,348	5,695
Exercisable Options	1,794	1,935
2.00 – 3.00 [Member]
Schedule of Exercise Price Range [Line Items]
Outstanding Options	5,845	6,359
Exercisable Options	5,500	5,318
3.00 – 5.00 [Member]
Schedule of Exercise Price Range [Line Items]
Outstanding Options		65
Exercisable Options		65
5.00 – 7.00 [Member]
Schedule of Exercise Price Range [Line Items]
Outstanding Options		726
Exercisable Options		713
7.00 – 12.00 [Member]
Schedule of Exercise Price Range [Line Items]
Outstanding Options		818
Exercisable Options		762
Minimum [Member] | 0.00 – 1.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	$ 0	$ 0
Minimum [Member] | 1.00 – 2.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	1	1
Minimum [Member] | 2.00 – 3.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	2	2
Minimum [Member] | 3.00 – 5.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)		3
Minimum [Member] | 5.00 – 7.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)		5
Minimum [Member] | 7.00 – 12.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)		7
Maximum [Member] | 0.00 – 1.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	1	1
Maximum [Member] | 1.00 – 2.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	2	2
Maximum [Member] | 2.00 – 3.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	$ 3	3
Maximum [Member] | 3.00 – 5.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)		5
Maximum [Member] | 5.00 – 7.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)		7
Maximum [Member] | 7.00 – 12.00 [Member]
Schedule of Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)		$ 12

Stock-Based Compensation - Sc_4

Stock-Based Compensation - Schedule of Stock-Based Compensation Expense Related to Common Stock Options and Restricted Shares of Common Stock (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		Dec. 31, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	$ 763	$ 992	$ 2,680	$ 3,110	[1]	$ 4,271	[2]	$ 9,323	[2]
Research and development [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	562	408	1,761	1,358		2,080		509
Selling and marketing [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	12	85	123	(351)		(279)		494
General and administrative [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	$ 189	$ 499	$ 796	$ 2,103		$ 2,470		$ 8,320
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023.

Operating Leases - Schedule of

Operating Leases - Schedule of Undiscounted Future Minimum Lease Payments Under these Operating Lease (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Undiscounted Future Minimum Lease Payments under these Operating Lease [Abstract]
2024	$ 437	$ 383
2025	591	576
2026	515	592
2027	212	516
2028		191
Total minimum payments	1,843	2,258
Less: imputed Interest	(161)	(1,298)
Present value of operating lease liabilities	1,682	960
Less: current portion included in other current liabilities	(385)	(120)
Long-term operating lease liabilities	$ 1,297	$ 840	$ 1,078

Operating Leases - Schedule o_2

Operating Leases - Schedule of Other Information Related to Operating Lease Liabilities (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	Dec. 31, 2022
Schedule of Other Information Related Operating Lease Liabilities [Abstract]
Cash paid for operating lease liabilities (in thousands)	$ 117	$ 92	$ 274	$ 214	$ 411	$ 125
Weighted average remaining lease term in years	3 years 6 months	3 years 10 months 24 days	3 years 6 months	3 years 10 months 24 days	3 years 8 months 12 days	4 years 8 months 12 days
Weighted average discount rate	10%	10%	10%	10%	10%	10%

License Agreement _ Stevens I_2

License Agreement – Stevens Institute of Technology (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
License Agreement – Stevens Institute of Technology [Abstract]
Consideration agreement, description	As consideration for the license and other rights granted under the agreement, QPhoton agreed to pay the following: (i) $35 thousand within 30 days of execution of the agreement, (ii) $28 thousand within 30 days of each annual anniversary of the effective date, (iii) equity in the Company equivalent to nine percent of the outstanding equity of the Company within 30 days of the execution of the agreement, and (iv) royalties of 3.5% of the net sales price of each licensed product sold or licensed by the company during the quarter then-ended, for which it also received payment, concurrent with the delivery of the relevant quarterly report.	As consideration for the license and other rights granted under the agreement, QPhoton agreed to pay the following: (i) $35 thousand within 30 days of execution of the agreement, (ii) $28 thousand within 30 days of each annual anniversary of the effective date, (iii) equity in the Company equivalent to nine percent of the membership units of the Company within 30 days of the execution of the agreement, and (iv) royalties of 3.5% of the Net Sales Price of each licensed product sold or licensed by the Company during the quarter then-ended, for which it also received payment, concurrent with the delivery of the relevant quarterly report.

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

1 Months Ended

2 Months Ended

3 Months Ended

9 Months Ended

Nov. 04, 2024

Sep. 03, 2024

Aug. 06, 2024

Mar. 19, 2024

Oct. 31, 2024

Mar. 01, 2024

Sep. 30, 2024

Sep. 30, 2024

Nov. 30, 2024

Dec. 31, 2023

Nov. 04, 2023

Dec. 31, 2022

Subsequent Events [Line Items]

Paid a cash

$ 2,100,000

Received fee

$ 450,000

Streeterville [Member]

Subsequent Events [Line Items]

Interest rate

10%

Subsequent Event [Member]

Subsequent Events [Line Items]

Cumulative redemption amount

$ 9,094,378

Purchase price

$ 8,195,000

Purchase price per share (in Dollars per share)

$ 5.5

Agreement amount

$ 55,000,000

Subsequent Event [Member] | ATM Agreement [Member]

Subsequent Events [Line Items]

Agreement amount

$ 5,000,000

Subsequent Event [Member] | Streeterville [Member]

Subsequent Events [Line Items]

Repaid of principal amount

2,094,378

Accrued interest

$ 2,094,378

Series A Preferred Stock [Member]

Subsequent Events [Line Items]

Redeemed, shares (in Shares)

248,349

496,698

Preferred stock shares issued (in Shares)

993,000

993,000

1,490,000

1,500,000

Preferred stock shares outstanding (in Shares)

993,000

993,000

1,490,000

1,500,000

Series A Preferred Stock [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Cumulative redemption amount

$ 3,600,000

Redeemed, shares (in Shares)

662,264

Series A Convertible Preferred [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Cumulative redemption amount

$ 910,000

Redeemed, shares (in Shares)

165,566

Preferred stock shares issued (in Shares)

3.9

Preferred Class A [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Preferred stock shares issued (in Shares)

827,740

Preferred stock shares outstanding (in Shares)

827,740

Forecast [Member]

Subsequent Events [Line Items]

Redeemed, shares (in Shares)

496,698

Paid a cash

$ 2,700,000

$ 7,500,000

Preferred stock shares issued (in Shares)

1,490,004

Preferred stock shares outstanding (in Shares)

1,490,004

Received fee

450,000

Forecast [Member] | Streeterville [Member]

Subsequent Events [Line Items]

Principal amount

8,250,000

Original issue discount amount

$ 750,000

Interest rate

10%

Maturity date

18 years

Forecast [Member] | Series A Preferred Stock [Member]

Subsequent Events [Line Items]

Preferred stock shares issued (in Shares)

993,306

Preferred stock shares outstanding (in Shares)

993,306

Net Loss per Common Share - Sch

Net Loss per Common Share - Schedule of Computation of Basic and Diluted Loss Per Share (Details) - USD ($) $ / shares in Units, $ 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		Dec. 31, 2022
Numerator:
Net loss	$ (5,675)	$ (6,841)	[1]	$ (17,305)	$ (20,395)	[1],[2]	$ (27,022)	[3]	$ (25,978)	[3]
Less: Series A convertible preferred stock dividends		(215)			(646)
Net loss attributable to common stockholders – basic	(5,675)	(7,056)	[1]	(17,305)	(21,041)	[1]	(27,883)	[3]	(26,867)	[3]
Net loss available to common stockholders – diluted	$ (5,675)	$ (7,056)		$ (17,305)	$ (21,041)		$ (27,883)		$ (26,867)
Denominator:
Weighted average shares used in computing net loss per common share – basic (in Shares)	93,048,000	71,588,000	[1]	89,063,000	64,246,000	[1]	66,611,000	[3]	36,680,000	[3]
Weighted average shares used in computing net loss per common share – diluted (in Shares)	93,048,000	71,588,000	[1]	89,063,000	64,246,000	[1]	66,611,000	[3]	36,680,000	[3]
Net loss per common share – basic (in Dollars per share)	$ (0.06)	$ (0.1)	[1]	$ (0.19)	$ (0.33)	[1]	$ (0.42)	[3]	$ (0.73)	[3]
Net loss per common share - diluted (in Dollars per share)	$ (0.06)	$ (0.1)	[1]	$ (0.19)	$ (0.33)	[1]	$ (0.42)	[3]	$ (0.73)	[3]
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2023. As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023.

Net Loss per Common Share - S_2

Net Loss per Common Share - Schedule of Weighted Average Common Stock Equivalents Securities Outstanding Effect Anti-Dilutive (Details) - shares shares 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	Dec. 31, 2022
Schedule of Weighted Average Common Stock Equivalents Securities Outstanding Effect Anti-Dilutive [Line Items]
Total potentially dilutive shares	17,616	20,825	18,417	18,273	19,525	10,778
Warrants [Member]
Schedule of Weighted Average Common Stock Equivalents Securities Outstanding Effect Anti-Dilutive [Line Items]
Total potentially dilutive shares	2,212	5,973	2,538	6,092	6,053	3,976
Options [Member]
Schedule of Weighted Average Common Stock Equivalents Securities Outstanding Effect Anti-Dilutive [Line Items]
Total potentially dilutive shares	12,407	13,069	12,882	11,410
Unvested restricted common stock [Member]
Schedule of Weighted Average Common Stock Equivalents Securities Outstanding Effect Anti-Dilutive [Line Items]
Total potentially dilutive shares	2,997	1,783	2,997	771	1,192

Intangible Assets and Goodwil_6

Intangible Assets and Goodwill - Schedule of Amounts Related to Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Amounts Related to Intangible Assets [Line Items]
Gross Carrying Amount	$ 16,991	$ 16,991	$ 16,991
Accumulated Amortization	(7,243)	(4,915)	(1,811)
Net Carrying Amount	9,748	12,076	15,180
Non-compete agreement with founder [Member]
Schedule of Amounts Related to Intangible Assets [Line Items]
Gross Carrying Amount		3,251	3,251
Accumulated Amortization		(1,716)	(632)
Net Carrying Amount		1,535	2,619
Website domain name and trademark [Member]
Schedule of Amounts Related to Intangible Assets [Line Items]
Gross Carrying Amount	1,009	1,009	1,009
Accumulated Amortization	(471)	(320)	(118)
Net Carrying Amount	538	689	891
Technology and licensed patents [Member]
Schedule of Amounts Related to Intangible Assets [Line Items]
Gross Carrying Amount	12,731	12,731	12,731
Accumulated Amortization	(4,244)	(2,880)	(1,061)
Net Carrying Amount	8,487	9,851	$ 11,670
Previously Reported [Member] | Non-compete agreement with founder [Member]
Schedule of Amounts Related to Intangible Assets [Line Items]
Gross Carrying Amount	3,251	3,251
Accumulated Amortization	(2,528)	(1,715)
Net Carrying Amount	$ 723	$ 1,536

Intangible Assets and Goodwil_7

Intangible Assets and Goodwill - Schedule of Future Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Future Amortization Expense [Abstract]
2024 (remaining three months)	$ 776
2025	2,472	$ 3,104
2026	2,021	2,472
2027	1,903	2,021
2028	1,819	1,903
Thereafter	757	1,819
Total	$ 9,748	$ 12,076	$ 15,180

Property and Equipment - Sche_2

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2022	Sep. 30, 2024	Dec. 31, 2023
Property Plant and Equipment [Line Items]
Total cost of property and equipment		$ 1,046	$ 6,312	$ 3,142
Accumulated depreciation		(71)	(486)	(272)
Property and equipment, net		975	5,826	2,870
Computer and lab equipment [Member]
Property Plant and Equipment [Line Items]
Total cost of property and equipment		$ 985	5,899	2,999
Estimated Useful Life	5 years	5 years
Network Equipment [Member]
Property Plant and Equipment [Line Items]
Total cost of property and equipment		$ 12	29	29
Estimated Useful Life	4 years	4 years
Furniture and Fixtures [Member]
Property Plant and Equipment [Line Items]
Total cost of property and equipment		$ 28	32	32
Estimated Useful Life	7 years	7 years
Software [Member]
Property Plant and Equipment [Line Items]
Total cost of property and equipment		$ 19	77	49
Estimated Useful Life	3 years	3 years
Leasehold Improvements [Member]
Property Plant and Equipment [Line Items]
Total cost of property and equipment		$ 3	$ 275	$ 33
Estimated Useful Life	Lessor of lease term or 5	Lessor of lease term or 5

Operating Leases - Schedule o_3

Operating Leases - Schedule of Undiscounted Future Minimum Lease Payments Under Operating Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Undiscounted Future Minimum Lease Payments Under Operating Leases [Abstract]
2024 (remaining three months)	$ 88
2025	437	$ 383
2026	591	576
2027	515	592
2028	212	516
Total minimum payments	1,843	2,258
Less: imputed interest	(161)	(1,298)
Present value of operating lease liabilities	1,682	960
Less: current portion included in other current liabilities	(385)	(120)
Long-term operating lease liabilities	$ 1,297	$ 840	$ 1,078

Operating Leases - Schedule o_4

Operating Leases - Schedule of Other Information Related to Operating Lease Liabilities (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	Dec. 31, 2022
Schedule of Other Information Related Operating Lease Liabilities [Abstract]
Cash paid for operating lease liabilities	$ 117	$ 92	$ 274	$ 214	$ 411	$ 125
Weighted average remaining lease term in years	3 years 6 months	3 years 10 months 24 days	3 years 6 months	3 years 10 months 24 days	3 years 8 months 12 days	4 years 8 months 12 days
Weighted average discount rate	10%	10%	10%	10%	10%	10%

Financial Liabilities - Sched_2

Financial Liabilities - Schedule of Outstanding Promissory Notes Payable to Financial Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Financial Liabilities - Schedule of Outstanding Promissory Notes Payable to Financial Liabilities (Details) [Line Items]
Remaining unamortized debt issuance costs		$ (138)	$ (1,062)
Financial liabilities, net of issuance costs	$ 6,514	1,925	$ 7,188
Derivative liability	666
Loans Payable [Member]
Financial Liabilities - Schedule of Outstanding Promissory Notes Payable to Financial Liabilities (Details) [Line Items]
Remaining loan balances	8,250	2,063
Debt Issuance Costs [Member]
Financial Liabilities - Schedule of Outstanding Promissory Notes Payable to Financial Liabilities (Details) [Line Items]
Remaining unamortized debt issuance costs	$ (1,736)	$ (138)

Capital Stock - Schedule of W_2

Capital Stock - Schedule of Warrants Outstanding (Details) - Warrant [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
August 18, 2020 [Member]
Schedule of Warrants Outstanding [Line Items]
Expiration Date	Aug. 18, 2025	Aug. 18, 2025
Exercise Price (in Dollars per share)	$ 2	$ 2
Issued	171,000
Exercised	(150,000)	(150,000)
Forfeited / Canceled
Warrants Outstanding	21,000	21
November 15, 2021 [Member]
Schedule of Warrants Outstanding [Line Items]
Expiration Date	Nov. 15, 2023	Nov. 15, 2023
Exercise Price (in Dollars per share)	$ 7	$ 7
Issued	1,545,000
Forfeited / Canceled	(1,545,000)	(1,545,000)
Warrants Outstanding
June 16, 2022 [Member]
Schedule of Warrants Outstanding [Line Items]
Expiration Date	May 09, 2027	May 09, 2027
Exercise Price (in Dollars per share)	$ 0.0001	$ 0.0001
Issued	6,325,000
Exercised
Forfeited / Canceled	(4,148,000)	(3,309,000)
Warrants Outstanding	2,177,000	3,016

Stock-Based Compensation - Sc_5

Stock-Based Compensation - Schedule of Option Activity (Details) - $ / shares shares in Thousands		9 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Option Activity [Abstract]
Number Outstanding, Outstanding balance	4,097	12,369	13,843	9,165
Weighted Average Exercise Price per Share, Outstanding balance	$ 5.23	$ 2.41	$ 2.64	$ 3.51
Weighted Average Remaining Contractual Life (Years), Outstanding balance	3 years 10 months 24 days	3 years 1 month 6 days	3 years 8 months 12 days	4 years 2 months 12 days
Number Outstanding, Vested and exercisable		8,375
Weighted Average Exercise Price per Share, Vested and exercisable		$ 2.87
Weighted Average Remaining Contractual Life (Years), Vested and exercisable		2 years 9 months 18 days
Number Outstanding, Granted		250	5,340	6,853
Weighted Average Exercise Price per Share, Granted		$ 1.01	$ 1.38	$ 1.38
Weighted Average Remaining Contractual Life (Years), Granted		5 years	5 years	5 years
Number Outstanding, Exercised
Weighted Average Exercise Price per Share, Exercised
Weighted Average Remaining Contractual Life (Years), Exercised
Number Outstanding, Forfeited		(1,724)	(662)	(1,785)
Weighted Average Exercise Price per Share, Forfeited		$ 4.11	$ 4.41	$ 3.17
Weighted Average Remaining Contractual Life (Years), Forfeited

Stock-Based Compensation - Sc_6

Stock-Based Compensation - Schedule of Grant-Date Fair Value of Stock Options Granted (Details) - $ / shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price (in Dollars per share)		$ 1.35		$ 1.35
Risk-free interest rate		4.80%
Expected volatility		134.50%
Expected dividend yield	0%	0%	0%	0%	0%	0%
Expected life of options (in years)	5 years	5 years	5 years	5 years	5 years	5 years
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price (in Dollars per share)	$ 1	$ 1.35	$ 1	$ 1.35	$ 0.85	$ 1.67
Risk-free interest rate	5.20%		5.20%	4.70%	4.70%	0.60%
Expected volatility	93.20%		93.20%	122.20%	98%	127%
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price (in Dollars per share)	$ 1.12	$ 1.84	$ 1.12	$ 1.84	$ 1.84	$ 2.61
Risk-free interest rate	5.20%		5.20%	4.80%	5%	4.50%
Expected volatility	104.60%		104.60%	136.90%	137%	164%

Stock-Based Compensation - Sc_7

Stock-Based Compensation - Schedule of Exercise Price Range (Details) - $ / shares shares in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Options	12,369	13,843
Exercisable Options	8,375	8,803
0.00 – 1.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Options	105	180
Exercisable Options	10	10
1.00 – 2.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Options	5,348	5,695
Exercisable Options	1,794	1,935
2.00 – 3.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Options	5,845	6,359
Exercisable Options	5,500	5,318
3.00 – 6.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Options	38
Exercisable Options	38
6.00 – 8.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Options	683
Exercisable Options	683
8.00 – 12.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding Options	350
Exercisable Options	350
Minimum [Member] | 0.00 – 1.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	$ 0	$ 0
Minimum [Member] | 1.00 – 2.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	1	1
Minimum [Member] | 2.00 – 3.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	2	2
Minimum [Member] | 3.00 – 6.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	3
Minimum [Member] | 6.00 – 8.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	6
Minimum [Member] | 8.00 – 12.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	8
Maximum [Member] | 0.00 – 1.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	1	1
Maximum [Member] | 1.00 – 2.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	2	2
Maximum [Member] | 2.00 – 3.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	3	$ 3
Maximum [Member] | 3.00 – 6.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	6
Maximum [Member] | 6.00 – 8.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	8
Maximum [Member] | 8.00 – 12.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price (in Dollars per share)	$ 12

Stock-Based Compensation - Sc_8

Stock-Based Compensation - Schedule of Stock-Based Compensation Expense Related to Common Stock Options and Restricted Shares of Common Stock (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		Dec. 31, 2022
Schedule of Stock-Based Compensation Expense Related to Common Stock Options and Restricted Shares of Common Stock [Line Items]
Total stock-based compensation	$ 763	$ 992	$ 2,680	$ 3,110	[1]	$ 4,271	[2]	$ 9,323	[2]
Research and development [Member]
Schedule of Stock-Based Compensation Expense Related to Common Stock Options and Restricted Shares of Common Stock [Line Items]
Total stock-based compensation	562	408	1,761	1,358		2,080		509
Selling and marketing [Member]
Schedule of Stock-Based Compensation Expense Related to Common Stock Options and Restricted Shares of Common Stock [Line Items]
Total stock-based compensation	12	85	123	(351)		(279)		494
General and administrative [Member]
Schedule of Stock-Based Compensation Expense Related to Common Stock Options and Restricted Shares of Common Stock [Line Items]
Total stock-based compensation	$ 189	$ 499	$ 796	$ 2,103		$ 2,470		$ 8,320
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023.

Stock-Based Compensation - Sc_9

Stock-Based Compensation - Schedule of Stock-Based Compensation Expense for Services Expenses for Both Shares Issued and Stock Option Awards Granted (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	[2]	Dec. 31, 2022	[2]
Schedule of Stock-Based Compensation Expense for Services Expenses for Both Shares Issued and Stock Option Awards Granted [Line Items]
Total stock-based compensation	$ 2		$ 21	$ 282	[1]	$ 284		$ 2,350
Selling and marketing [Member]
Schedule of Stock-Based Compensation Expense for Services Expenses for Both Shares Issued and Stock Option Awards Granted [Line Items]
Total stock-based compensation		(107)		(174)
General and administrative [Member]
Schedule of Stock-Based Compensation Expense for Services Expenses for Both Shares Issued and Stock Option Awards Granted [Line Items]
Total stock-based compensation	$ 2	$ 107	$ 21	$ 456
[1] As described in Note 15 to these unaudited condensed consolidated financial statements, we have restated the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2023.