Interactive Strength (TRNR) S-1 7 Feb 25 IPO registration Financial data

Cover Page

Cover Page	9 Months Ended
	Sep. 30, 2024
Document Information [Line Items]
Document Type	S-1
Registrant Name	INTERACTIVE STRENGTH INC.
Central Index Key	0001785056
Amendment Flag	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-1432916
Entity Address, Address Line One	1005 Congress Avenue
Entity Address, Address Line Two	Suite 925
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78701
City Area Code	512
Local Phone Number	885-0035
Entity Filer Category	Non-accelerated Filer
Entity Ex Transition Period	false
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Primary SIC Number	3600
Business Contact
Document Information [Line Items]
Entity Address, Address Line One	1005 Congress Avenue
Entity Address, Address Line Two	Suite 925
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78701
City Area Code	512
Local Phone Number	885-0035
Contact Personnel Name	Trent A. Ward

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 2,269	$ 0	$ 226
Accounts receivable, net of allowances	519	1	0
Inventories, net	4,773	2,607	4,567
Derivatives	19	0
Vendor deposits	1,976	1,815	3,603
Prepaid expenses and other current assets	684	933	1,426
Total current assets	10,240	5,356	9,822
Property and equipment, net	164	444	1,326
Right-of-use-assets	492	283	110
Intangible assets, net	7,184	2,254	3,834
Long-term inventories, net	3,198	2,908	0
Vendor deposits long term	310	309	0
Goodwill	13,519	0
Deferred offering costs		0	2,337
Other assets	2,646	5,248	7,018
Total Assets	37,753	16,802	24,447
Current liabilities:
Accounts payable	12,880	10,562	7,743
Accrued expenses and other current liabilities	3,174	906	5,304
Operating lease liability, current portion	302	54	106
Deferred revenue	104	77	29
Loan payable current portion	5,298	5,806	6,708
Senior secured notes	0	3,096	0
Income tax payable	7	7	7
Embedded derivatives	0	122	0
Convertible note payable	4,784	904	4,270
Total current liabilities	26,549	21,534	24,167
Operating lease liability, net of current portion	210	229	9
Other long term liabilities	1,050	0
Warrant liabilities	156	591	3,004
Loan payable noncurrent	3,996	0
Total liabilities	31,961	22,354	27,180
Commitments and contingencies (Note 14)
Stockholders' equity (deficit)
Common stock	8	7	4
Additional paid-in capital	202,509	161,252	112,436
Accumulated other comprehensive (loss) income	(105)	100	365
Accumulated deficit	(196,621)	(166,911)	(115,538)
Total stockholders' equity (deficit)	5,792	(5,552)	(2,733)
Total liabilities, preferred stock and stockholders' equity (deficit)	37,753	16,802	$ 24,447
Series A preferred stock
Stockholders' equity (deficit)
Preferred stock value	1	0
Series B preferred stock
Stockholders' equity (deficit)
Preferred stock value	0	0
Series C Preferred Stock
Stockholders' equity (deficit)
Preferred stock value	$ 0	$ 0

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Common stock, par value	$ 0.0001	$ 0.0001
Common stock shares authorized	900,000,000	900,000,000
Common stock, shares Issued	171,705	3,548
Common stock, shares outstanding	171,705	3,548
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000,000	200,000,000
Series A preferred stock
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	0
Preferred stock, shares issued	5,368,865	0
Preferred stock shares outstanding	5,368,865	0
Series B preferred stock
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,500,000	0
Preferred stock, shares issued	1,500,000	0
Preferred stock shares outstanding	1,500,000	0
Series C Preferred Stock
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	0
Preferred stock, shares issued	2,861,128	0
Preferred stock shares outstanding	2,861,128	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED) - 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
Revenue:
Fitness product revenue	$ 1,617	$ 206	$ 1,927	$ 502	$ 574	$ 530
Membership revenue	224	38	586	94	142	74
Training revenue	173	62	484	183	246	77
Total revenue	2,014	306	2,997	779	962	681
Cost of fitness product revenue	(1,349)	(360)	(2,075)	(1,529)	(2,287)	(2,402)
Cost of membership	(768)	(960)	(2,768)	(2,861)	(3,807)	(5,693)
Cost of training	(185)	(109)	(522)	(300)	(396)	(1,454)
Total cost of revenue	(2,302)	(1,429)	(5,365)	(4,690)	(6,490)	(9,549)
Gross loss	(288)	(1,123)	(2,368)	(3,911)	(5,528)	(8,868)
Operating expenses:
Research and development	2,212	2,357	6,708	7,796	10,044	19,960
Sales and marketing	194	282	562	1,473	1,631	6,219
General and administrative	5,060	6,313	15,438	30,043	37,277	19,298
Total operating expenses	7,466	8,952	22,708	39,312	48,952	45,477
Loss from operations	(7,754)	(10,075)	(25,076)	(43,223)	(54,480)	(54,345)
Other income (expense), net:
Other income (expense), net	256	(179)	(506)	25	1	(4,036)
Interest (expense)	(1,831)	(154)	(6,750)	(1,382)	(1,588)	(952)
Gain upon debt forgiveness	0	0	0	2,595	2,595	523
Change in fair value of convertible notes and bridge notes					(306)	107
Loss on issuance of warrants	(4,780)	0	(5,551)	0
Gain (loss) upon extinguishment of debt and accounts payable	110	0	(1,622)	0
Change in fair value of convertible notes	0	0	(316)	(252)	(306)	107
Change in fair value of earnout	0	0	1,300	0
Change in fair value of derivatives	956	0	201	0
Change in fair value of warrants	5,902	0	9,148	2,266	2,405	478
Total other income (expense), net	613	(333)	(4,096)	3,252	3,107	(3,880)
Loss before provision for income taxes	(7,141)	(10,408)	(29,172)	(39,971)	(51,373)	(58,225)
Income tax expense	0	0	0	0	0	0
Net loss attributable to common stockholders	$ (7,141)	$ (10,408)	$ (29,172)	$ (39,971)	$ (51,373)	$ (58,225)
Net loss per share - basic	$ (153.5)	$ (2,934.7)	$ (1,522.2)	$ (13,606.1)	$ (16,614.85)	$ (477,963.21)
Net loss per share - diluted	$ (153.5)	$ (2,934.7)	$ (1,522.2)	$ (13,606.1)	$ (16,614.85)	$ (477,963.21)
Weighted average common stock outstanding - basic	46,535	3,547	19,164	2,938	3,092	122
Weighted average common stock outstanding - diluted	46,535	3,547	19,164	2,938	3,092	122

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS 2 (UNAUDITED) - 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
Statement of Comprehensive Income [Abstract]
Net loss	$ (7,141)	$ (10,408)	$ (29,172)	$ (39,971)	$ (51,373)	$ (58,225)
Foreign currency translation (loss) gain	(242)	172	(205)	(79)	(265)	524
Total comprehensive loss	$ (7,383)	$ (10,236)	$ (29,377)	$ (40,050)	$ (51,638)	$ (57,701)

CONSOLIDATED STATEMENTS OF REDE

CONSOLIDATED STATEMENTS OF REDEEMABLE CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' DEFICIT - USD ($) $ in Thousands	Total	Best Efforts Offering [Member]	Follow On Offering [Member]	At The Market Offering [Member]	Series Seed 0 - 10 [Member]	Series A Convertible Preferred Stock	Series B Convertible Preferred Stock	Series C Convertible Preferred Stock	Series A-1 [Member]	Series A-2 [Member]	Series Seed preferred stock [Member]	Series Seed-1 preferred stock [Member]	Series Seed-2 preferred stock [Member]	Series Seed-3 preferred stock [Member]	Series Seed-4 preferred stock [Member]	Series Seed-5 preferred stock [Member]	Series Seed-6 preferred stock [Member]	Series Seed-7 preferred stock [Member]	Series Seed-8 preferred stock [Member]	Series Seed-9 preferred stock [Member]	Series Seed-10 preferred stock [Member]	IPO [Member]	Common Stock [Member]	Common Stock [Member] Best Efforts Offering [Member]	Common Stock [Member] Follow On Offering [Member]	Common Stock [Member] At The Market Offering [Member]	Common Stock [Member] Series A Convertible Preferred Stock	Common Stock [Member] Series A-1 [Member]	Common Stock [Member] Series A-2 [Member]	Common Stock [Member] Series Seed preferred stock [Member]	Common Stock [Member] Series Seed-1 preferred stock [Member]	Common Stock [Member] Series Seed-2 preferred stock [Member]	Common Stock [Member] Series Seed-3 preferred stock [Member]	Common Stock [Member] Series Seed-4 preferred stock [Member]	Common Stock [Member] Series Seed-5 preferred stock [Member]	Common Stock [Member] Series Seed-6 preferred stock [Member]	Common Stock [Member] Series Seed-7 preferred stock [Member]	Common Stock [Member] Series Seed-8 preferred stock [Member]	Common Stock [Member] Series Seed-9 preferred stock [Member]	Common Stock [Member] Series Seed-10 preferred stock [Member]	Common Stock [Member] Class A Common Stock [Member]	Common Stock [Member] Class B Common Stock	Common Stock [Member] IPO [Member]	Subscription Receivable Preferred Stock Series A	Additional Paid In Capital	Additional Paid In Capital Best Efforts Offering [Member]	Additional Paid In Capital Follow On Offering [Member]	Additional Paid In Capital At The Market Offering [Member]	Additional Paid In Capital Series A Convertible Preferred Stock	Additional Paid In Capital Series A-1 [Member]	Additional Paid In Capital Series A-2 [Member]	Additional Paid In Capital Series Seed preferred stock [Member]	Additional Paid In Capital Series Seed-1 preferred stock [Member]	Additional Paid In Capital Series Seed-2 preferred stock [Member]	Additional Paid In Capital Series Seed-3 preferred stock [Member]	Additional Paid In Capital Series Seed-4 preferred stock [Member]	Additional Paid In Capital Series Seed-5 preferred stock [Member]	Additional Paid In Capital Series Seed-6 preferred stock [Member]	Additional Paid In Capital Series Seed-7 preferred stock [Member]	Additional Paid In Capital Series Seed-8 preferred stock [Member]	Additional Paid In Capital Series Seed-9 preferred stock [Member]	Additional Paid In Capital Series Seed-10 preferred stock [Member]	Additional Paid In Capital IPO [Member]	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit
Beginning balance, shares at Dec. 31, 2021					11	86,703			10,208
Beginning balance at Dec. 31, 2021					$ 7,594	$ 19,535			$ 2,604
Beginning balance at Dec. 31, 2021	$ (19,663)																																								$ 3				$ 37,806																			$ (159)	$ (57,313)
Beginning balance, shares at Dec. 31, 2021																																									45	8
Issuance of stock	2,626					$ 19,535			$ 2,604	$ 35,922	$ 2,267	$ 719	$ 160	$ 25	$ 15	$ 425	$ 104	$ 235	$ 659	$ 2,664	$ 321																				$ 1				2,625				$ 19,535	$ 2,604	$ 35,922	$ 2,267	$ 719	$ 160	$ 25	$ 15	$ 425	$ 104	$ 235	$ 659	$ 2,664	$ 321
Issuance of stock, shares																											22	3	189	2	1	0	0	0	1	0	0	1	5	1	334
Issuance of Series A-2 preferred stock upon conversion of convertible notes, shares										124,313
Issuance of Series A-2 preferred stock upon conversion of convertible notes										$ 5,926
Issuance of Series A-2 preferred stock, net of issuance costs, shares										631,292
Issuance of Series A-2 preferred stock, net of issuance costs										$ 29,996
Issuance of Class A upon Conversion of preferred stock, shares						(86,703)			(10,208)	(755,605)	(2)	(1)	0	0	0	(1)	0	0	(1)	(5)	(1)
Issuance of Class A upon Conversion of preferred stock, value						$ (19,535)			$ (2,604)	$ (35,922)	$ (2,267)	$ (719)	$ (160)	$ (25)	$ (15)	$ (425)	$ (104)	$ (235)	$ (659)	$ (2,664)	$ (321)
Issuance of Common stock upon exercise of stock options	3																																												3
Issuance of Common stock upon exercise of stock options, shares																																										1
Stock-based compensation	6,347																																												6,347
Foreign currency translation (loss) gain	524																																																															524
Net loss	(58,225)																																																																(58,225)
Ending balance at Dec. 31, 2022	(2,733)																																								$ 4				112,436																			365	(115,538)
Ending balance, shares at Dec. 31, 2022																																									604	9
Issuance of stock	4,452																						$ 3																						4,449
Issuance of stock, shares																							2,169
Issuance of Common stock upon conversion of Common Stock																							$ 4																		$ (4)
Issuance of Common stock upon conversion of Common Stock, shares																							605																		(604)
Issuance of Common stock upon exercise of stock options	14																																												14
Issuance of Common stock upon exercise of stock options, shares																																										162
Common stock converted, shares																							(171)																			(171)
Net exercise of options	323																																												323
Stock-based compensation	15,057																																												15,057
Foreign currency translation (loss) gain	(115)																																																															(115)
Net loss	(15,961)																																																																(15,961)
Ending balance at Mar. 31, 2023	1,037																						$ 7																						132,279																			250	(131,499)
Ending balance, shares at Mar. 31, 2023																							2,945
Beginning balance at Dec. 31, 2022	(2,733)																																								$ 4				112,436																			365	(115,538)
Beginning balance, shares at Dec. 31, 2022																																									604	9
Foreign currency translation (loss) gain	(79)
Ending balance at Sep. 30, 2023	(274)																						$ 7																						154,942																			286	(155,509)
Ending balance, shares at Sep. 30, 2023																							3,547
Beginning balance at Dec. 31, 2022	(2,733)																																								$ 4				112,436																			365	(115,538)
Beginning balance, shares at Dec. 31, 2022																																									604	9
Issuance of stock	4,452																					$ 10,820	$ 3																						4,449																		$ 10,820
Issuance of stock, shares																							2,169																				375
Initial public offering costs	(4,607)																																												(4,607)
Issuance of Common stock upon conversion of Common Stock																							$ 4																		$ (4)
Issuance of Common stock upon conversion of Common Stock, shares																							604																		(604)
Issuance of Common stock upon exercise of stock options	14																																												14
Issuance of Common stock upon exercise of stock options, shares																							2																			162
Common stock converted, shares																							(171)																			171
Issuance of shares upon conversion																							142
Issuance of Common stock upon conversion of convertible notes	4,521																																												4,521
Exercise of stock warrants (in shares)																							85
Exercise of stock warrants	2,468																																												2,468
Net exercise of options	323																																												323
Stock-based compensation	30,828																																												30,828
Foreign currency translation (loss) gain	(265)																																																															(265)
Net loss	(51,373)																																																																(51,373)
Ending balance at Dec. 31, 2023	(5,552)																						$ 7																						161,252																			100	(166,911)
Ending balance, shares at Dec. 31, 2023																							3,548
Beginning balance at Mar. 31, 2023	1,037																						$ 7																						132,279																			250	(131,499)
Beginning balance, shares at Mar. 31, 2023																							2,945
Issuance of stock																						$ 10,820																																									$ 10,820
Issuance of stock, shares																																											375
Initial public offering costs	(4,607)																																												(4,607)
Issuance of shares upon conversion																							142
Issuance of Common stock upon conversion of convertible notes	4,521																																												4,521
Exercise of stock warrants (in shares)																							85
Exercise of stock warrants	2,468																																												2,468
Stock-based compensation	4,510																																												4,510
Foreign currency translation (loss) gain	(136)																																																															(136)
Net loss	(13,602)																																																																(13,602)
Ending balance at Jun. 30, 2023	5,011																						$ 7																						149,991																			114	(145,101)
Ending balance, shares at Jun. 30, 2023																							3,547
Stock-based compensation	4,951																																												4,951
Foreign currency translation (loss) gain	172																																																															172
Net loss	(10,408)																																																																(10,408)
Ending balance at Sep. 30, 2023	(274)																						$ 7																						154,942																			286	(155,509)
Ending balance, shares at Sep. 30, 2023																							3,547
Beginning balance at Dec. 31, 2023	(5,552)																						$ 7																						161,252																			100	(166,911)
Beginning balance, shares at Dec. 31, 2023																							3,548
Issuance of preferred stock Series upon conversion of debt	10,082					$ 1																																							10,082
Issuance of preferred stock Series upon conversion of debt, Shares						3,430,895
Subscription receivable for issuance of Series A preferred stock	(3,000)																																											$ (3,000)
Subscription receivable for issuance of Series A preferred stock, shares						1,500,000
Issuance of preferred stock series B upon acquisition of CLMBR, Inc.							$ 2,688
Issuance of preferred stock series B upon acquisition of CLMBR, Inc, Shares							1,500,000
Issuance of common stock upon acquisition of CLMBR, Inc.	1,014																						$ 0																						1,014
Issuance of common stock upon acquisition of CLMBR, Inc, Shares																							357
Issuance of Common stock upon waiver to enter into Note Agreement	177																						$ 0																						177
Issuance of Common stock upon waiver to enter into Note Agreement, Shares																							63
Issuance of shares upon issuance of convertible notes	547																						$ 0																						547
Issuance of shares upon issuance of convertible notes, Shares																							188
Issuance of common stock from equity line of credit	692																						$ 0																						692
Issuance of common stock from equity line of credit, Shares																							328
Issuance of Common stock upon exercise of stock options, shares																							4
Issuance of shares upon conversion																							371
Issuance of Common stock upon conversion of convertible notes	866																						$ 0																						866
Stock-based compensation	3,586																																												3,586
Foreign currency translation (loss) gain	39																																																															39
Net loss	(11,394)																																																																(11,394)
Ending balance, shares at Mar. 31, 2024						4,930,895	1,500,000
Endng balance at Mar. 31, 2024						$ 1	$ 2,688
Ending balance at Mar. 31, 2024	(2,942)																						$ 7																					(3,000)	178,216																			139	(178,305)
Ending balance, shares at Mar. 31, 2024																							4,858
Beginning balance at Dec. 31, 2023	(5,552)																						$ 7																						161,252																			100	(166,911)
Beginning balance, shares at Dec. 31, 2023																							3,548
Issuance of stock, shares																							12,870
Foreign currency translation (loss) gain	(205)
Ending balance, shares at Sep. 30, 2024						5,368,865	1,500,000	2,861,128
Endng balance at Sep. 30, 2024						$ 1	$ 0	$ 0															$ 171,705
Ending balance at Sep. 30, 2024	5,792																						8																						202,509																			(105)	(196,621)
Beginning balance, shares at Mar. 31, 2024						4,930,895	1,500,000
Beginning balance at Mar. 31, 2024						$ 1	$ 2,688
Beginning balance at Mar. 31, 2024	(2,942)																						$ 7																					(3,000)	178,216																			139	(178,305)
Beginning balance, shares at Mar. 31, 2024																							4,858
Issuance of preferred stock Series upon conversion of debt	2,368					$ 0																																							2,368
Issuance of preferred stock Series upon conversion of debt, Shares						1,562,970
Subscription receivable for issuance of Series A preferred stock	3,000																																											$ 3,000
Reclassification of series B preferred stock to permanent equity							$ (2,688)
Reclassification of series B preferred stock to permanent equity, Shares							(1,500,000)
Reclassification of series B preferred stock to permanent equity, Shares							1,500,000
Reclassification of series B preferred stock to permanent equity	2,955						$ 0																																						2,955
1 for 40 reverse stock split share round up																							1,003
Issuance of common stock from equity line of credit	65																						$ 0																						65
Issuance of common stock from equity line of credit, Shares																							79
Issuance of stock			$ 809	$ 405																					$ 0	$ 0																					$ 809	$ 405
Issuance of stock, shares																									1,420	1,624
Registered direct offering costs	(74)																																												(74)
At the Market offering costs	(50)																																												(50)
Issuance of Common stock upon exercise of stock options, shares																							1
Issuance of shares upon conversion																							2,511
Issuance of Common stock upon conversion of convertible notes	1,084																						$ 0																						1,084
Issuance of Common stock upon conversion of warrants, Shares						375,000
Issuance of Common stock upon conversion of warrants	480					$ 0																																							480
Exercise of stock warrants (in shares)																							231
Exercise of stock warrants	92																						$ 0																						92
Stock-based compensation	2,860																																												2,860
Stock - based compensation , Shares																							0
Foreign currency translation (loss) gain	(2)																																																															(2)
Net loss	(10,637)																																																																(10,637)
Ending balance, shares at Jun. 30, 2024						6,868,865	1,500,000
Endng balance at Jun. 30, 2024						$ 1	$ 0
Ending balance at Jun. 30, 2024	413																						$ 7																						189,210																			137	(188,942)
Ending balance, shares at Jun. 30, 2024																							11,728
Issuance of preferred stock Series upon conversion of debt	2,720							$ 0																																					2,720
Issuance of preferred stock Series upon conversion of debt, Shares						(1,559,668)		2,861,128
Issuance of stock	3,669	$ 296																					$ 1	$ 0																					3,668	$ 296
Issuance of stock, shares																							118,738	2,100
Best Efforts Offering Costs	(16)																																												(16)
Series A Preferred dividends declared and paid in kind																																													538																				(538)
Series A Preferred dividends declared and paid in kind, shares						59,668
Issuance of Common stock upon exercise of stock options, shares																							1
Exercise of stock warrants (in shares)																							26,269
Exercise of stock warrants	2,563																						$ 0																						2,563
Issuance of Common stock upon extinguishment of debt	373																						$ 0																						373
Issuance of Common stock upon extinguishment of debt, shares																							12,870
Stock-based compensation	3,157																																												3,157
Foreign currency translation (loss) gain	(242)																																																															(242)
Net loss	(7,141)																																																																(7,141)
Ending balance, shares at Sep. 30, 2024						5,368,865	1,500,000	2,861,128
Endng balance at Sep. 30, 2024						$ 1	$ 0	$ 0															$ 171,705
Ending balance at Sep. 30, 2024	$ 5,792																						$ 8																						$ 202,509																			$ (105)	$ (196,621)

CONSOLIDATED STATEMENTS OF RE_2

CONSOLIDATED STATEMENTS OF REDEEMABLE CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' DEFICIT (Parenthetical) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Issuance costs			$ 2,378,000	$ 0
Follow On Offering [Member]
Issuance costs	$ 200
At The Market Offering [Member]
Issuance costs	$ 100
Series A-2 [Member]
Issuance costs				$ 97,000
IPO [Member]
Issuance costs		$ 1,200,000	$ 1,200,000

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash Flows From Operating Activities:
Net loss	$ (29,172)	$ (39,971)	$ (51,373)	$ (58,225)
Adjustments to reconcile net loss to net cash used in operating activities:
Foreign currency	218	64	265	422
Depreciation	418	743	882	1,143
Amortization	4,687	4,188	5,644	4,999
Non-cash lease expense	203	66	79	590
Inventory valuation loss and inventory step up amortization	141	261	825	904
Stock-based compensation	9,448	23,773	29,943	6,347
Fair value of warrants issued with bridge and convertible notes			270	3,482
Loss on extinguishment of debt and accounts payable	1,622	0
Gain upon debt forgiveness	0	(2,595)	(2,595)	(523)
Loss on property and equipment disposal			0	181
Fair value of common stock issued with Best Efforts Offering	299	0
Interest expense	2,147	77	194	952
Impairment write-off			0	2,275
Amortization of debt discount	4,603	1,305	1,394	0
Common stock issued to lender in connection with entering Equity Line of Credit Agreement	368	0
Change in fair value of convertible notes	316	252	306	(107)
Warrants issued to service providers and warrant issuance expense			497	0
Loss on issuance of warrants	5,894	442
Loss on exchange of warrants for equity	358	0
Change in fair value of earnout	(1,300)	0
Change in fair value of derivatives	(201)	0	(52)	0
Change in fair value of warrants	(9,148)	(2,266)	(2,405)	(478)
Changes in operating assets and liabilities
Accounts receivable	(1,134)	(7)	(1)	0
Inventories	684	(442)	(1,791)	(2,435)
Prepaid expenses and other current assets	342	464	493	(261)
Vendor deposits	(101)	323	1,479	341
Warrant liabilities	0	0
Other assets	(13)	(10)	(9)	3
Accounts payable	(3)	585	2,084	3,926
Accrued expenses and other current liabilities	862	(780)	(1,521)	1,490
Deferred revenue	(234)	37	48	14
Operating lease liabilities	(213)	(70)	(83)	(585)
Net cash used in operating activities	(8,909)	(13,561)	(15,427)	(35,545)
Cash Flows From Investing Activities:
Purchase of property and equipment			0	(577)
Acquisition of internal use software	0	(349)	(272)	(2,743)
Acquisition of business, cash paid, net of cash acquired	(1,447)	0
Acquisition of software and content	40	(797)	(1,149)	(4,287)
Net cash used in investing activities	(1,407)	(1,146)	(1,421)	(7,607)
Cash Flows From Financing Activities:
Payments of loans	(831)	0
Proceeds from loans	1,280	0
Proceeds from issuance of related party loans	650	465	465	425
Payments of related party loans	(527)	(483)	(942)	(1,324)
Proceeds from issuance of common stock and pre-funded warrants upon initial public offering, net of offering costs	4,510	10,820	10,820	0
Payments of offering costs	(90)	(1,453)	(2,378)	0
Proceeds from senior secured notes	0	3,030	4,863	0
Payments of senior secured notes	0	(2,000)	(2,000)	0
Redemption on convertible notes	(212)	0
Proceeds from issuance of Preferred Stock - Series A, net of issuance costs			0	29,996
Proceeds from issuance of convertible notes, net of issuance costs	4,756	0	2,000	10,106
Proceeds from the issuance of common stock A	0	4,247	4,247	2,626
Proceeds from issuance of common stock from At the Market Offering, net of issuance costs	4,023	0
Interest paid on loans and convertible notes	(1,093)	0
Proceeds from the exercise of common stock options and warrants	92	30
Proceeds from the issuance of common stock from equity line of credit	389	0
Proceeds from the exercise of common stock options			30	12
Repayment Bounce Back Loan			0	(69)
Net cash provided by financing activities	12,947	14,656	17,105	41,772
Effect of exchange rate on cash	(362)	(145)	(483)	(91)
Net Change In Cash and Cash Equivalents	2,269	(196)	(226)	(1,471)
Cash and restricted cash at beginning of year	0	226	226	1,697
Cash and restricted cash at end of year	2,269	30	0	226
Supplemental Disclosure Of Cash Flow Information:
Interest expense due but not paid	1,054	0
Inventories in Accounts Payable and accrued expenses			815	1,007
Capitalized software and content in Accounts Payable			0	75
Issuance of Series A preferred stock in connection with convertible notes payable			0	5,926
Deferred offering costs			0	2,337
Offering costs and debt issuance costs in Accounts Payable and accrued expenses			2,781	0
Exercise of stock warrants			2,468	0
Right-of-use assets obtained in exchange for new operating lease liabilities upon ASC 842 adoption			0	289
Issuance of Class A common stock through conversion of preferred stock			0	65,655
Issuance of convertible note in conversion of outstanding loan payable			0	161
Issuance of convertible note in conversion of Accounts Payable			0	36
Stock-based compensation capitalized in software			883	0
Non-Cash Investing and Financing Information:
Property & equipment in accounts payable	18	18	18	18
Issuance of common stock and series B preferred stock for the acquisition of business	3,969	0
Offering costs in accounts payable and accrued expenses	69	3,155
Issuance of preferred stock through conversion of debt	15,170	0
Exercise and exchange of stock warrants	480	2,468
Conversion of convertible notes into common stock	1,949	4,521	4,521	0
Right-of-use assets obtained in exchange for new operating lease liabilities	0	313	313	411
Decrease in right-of-use asset and operating lease liabilities due to lease termination	0	61	61	0
Issuance of common stock from convertible notes and conversion of debt	920	0
Issuance of common stock from rights offering	0	202	202	0
Net exercise of options	0	323	$ 323	$ 0
Non cash settlement of accounts receivable and debt	750	0
Stock-based compensation capitalized in intangible asset and other assets	$ 155	$ 745

Description of Business and Bas

Description of Business and Basis of Presentation	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Basis of Presentation	1. Description of Business and Basis of Presentation Description and Organization Interactive Strength Inc. (the "Company") is the parent company of two leading brands serving the commercial and at-home markets with specialty fitness equipment and virtual training: CLMBR and FORME. CLMBR manufactures vertical climbing equipment and provides a unique digital and on-demand training platform. FORME is a hardware manufacturer and digital fitness service provider that combines award-winning smart gyms with live 1:1 personal training (from real humans) to deliver an immersive experience ("Connected Fitness Products"). The combination of technology with expert training leads to better outcomes for both consumers and trainers alike. CLMBR and FORME offer unique fitness solutions for both the commercial and at-home markets. Our Members are defined as any individual who has a FORME or CLMBR account through a paid connected fitness membership. Reverse Stock Splits On June 13, 2024, the Company filed a Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation with the Secretary of State of the State of Delaware to effect a reverse stock split of the Company’s common stock, $ 0.0001 par value per share, at a rate of 1-for-40 (the “Reverse Stock Split”), effective as of 9:00 a.m. Eastern Time on June 14, 2024. The Reverse Stock Split decreased the number of shares of Common Stock issued and outstanding from 265,811 shares to 6,645 shares, subject to adjustment for the rounding up of fractional shares. Accordingly, each holder of Common Stock now owns fewer shares of Common Stock as a result of the Reverse Stock Split. However, the Reverse Stock Split affected all holders of Common Stock uniformly and did not affect any stockholder’s percentage ownership interest in the Company, except to the extent that the Reverse Stock Split resulted in an adjustment to a stockholder’s ownership of Common Stock due to the treatment of fractional shares in the Reverse Stock Split. Therefore, voting rights and other rights and preferences of the holders of Common Stock were not affected by the Reverse Stock Split (other than as a result of the treatment of fractional shares). Common stock issued pursuant to the Reverse Stock Split remains fully paid and nonassessable, without any change in the par value per share. The Common Stock began trading on a Reverse Stock Split-adjusted basis on The Nasdaq Capital Market on June 14, 2024. The trading symbol for the Common Stock remains “TRNR.” The new CUSIP number for the Common Stock following the Reverse Stock Split is 45840Y203. On November 8, 2024, the Company filed a Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation with the Secretary of State of the State of Delaware to effect a reverse stock split of the Company’s common stock, $ 0.0001 par value per share, at a rate of 1-for-100 (the “Reverse Stock Split”), effective as of 9:00 a.m. Eastern Time on November 11, 2024. The Reverse Stock Split decreased the number of shares of Common Stock issued and outstanding from 41,787,040 shares to 417,870 shares, subject to adjustment for the rounding up of fractional shares. Accordingly, each holder of Common Stock now owns fewer shares of Common Stock as a result of the Reverse Stock Split. However, the Reverse Stock Split affected all holders of Common Stock uniformly and did not affect any stockholder’s percentage ownership interest in the Company, except to the extent that the Reverse Stock Split resulted in an adjustment to a stockholder’s ownership of Common Stock due to the treatment of fractional shares in the Reverse Stock Split. Therefore, voting rights and other rights and preferences of the holders of Common Stock were not affected by the Reverse Stock Split (other than as a result of the treatment of fractional shares). Common stock issued pursuant to the Reverse Stock Split remains fully paid and nonassessable, without any change in the par value per share. The Common Stock began trading on a Reverse Stock Split-adjusted basis on The Nasdaq Capital Market on November 11, 2024. The trading symbol for the Common Stock remains “TRNR.” The new CUSIP number for the Common Stock following the Reverse Stock Split is 45840Y302. Initial Public Offering In May 2023, the Company closed its initial public offering ("IPO") in which we issued and sold 37,500 shares of common stock at a public offering price of $ 32,000.00 per share and excluding shares sold in the IPO by certain of our existing stockholders. Total proceeds, after deducting underwriting commissions of $ 1.2 million and other offering expenses of $ 4.6 million, was $ 6.2 million. Acquisition of CLMBR, Inc. On October 6, 2023, the Company entered into an asset purchase agreement (the “Asset Purchase Agreement”) with CLMBR and CLMBR1, LLC (collectively, the “Sellers”) to purchase and acquire substantially all of the assets and assume certain liabilities of the Sellers. On January 22, 2024, the Company and the Sellers entered into an amended and restated Asset Purchase Agreement (the “Amended Agreement”). On February 2, 2024, pursuant to the Amended Agreement, the Company completed the acquisition for a total purchase price of approximately $ 16.1 million, consisting of (i) cash of $ 30,000 , (ii) 357 shares of the Company’s common stock with a fair value in the aggregate of $ 1.0 million, (iii) 1,500,000 shares of the Company’s non-voting Series B preferred stock with a fair value in the aggregate of $ 3.0 million, (iv) contingent consideration with a fair value of $ 1.3 million, and (v) the retirement of $ 9.4 million of senior debt and $ 1.4 million in related fees, such retirement to be in the form of a $ 1.4 million cash payment to the lender of the senior debt and the issuance of an $ 8.0 million promissory note to such lender (the “Acquisition”). The Acquisition was accounted for under the acquisition method of accounting under ASC 805, Business Combinations. Assets acquired and liabilities assumed were recorded in the condensed consolidated balance sheet at their estimated fair values as of February 2, 2024, with the remaining unallocated purchase price recorded as goodwill. See Note 21. that outlines the Company’s consideration transferred and the identifiable net assets acquired at their estimated fair value as of February 2, 2024. Basis of Presentation and Consolidation The accompanying condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). The condensed consolidated financial statements include the accounts of Interactive Strength Inc. and its subsidiaries in which the Company has a controlling financial interest. All intercompany balances and transactions have been eliminated. In the opinion of management, the accompanying unaudited interim condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, cash flows, and the changes in equity for the interim period. Liquidity and Capital Resources In accordance with Accounting Standards Update ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (Subtopic 205-40), or ASU 205-40, management evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the accompanying condensed consolidated financial statements were issued. As an emerging growth company, the Company is subject to certain inherent risks and uncertainties associated with the development of an enterprise. In this regard, since the Company’s inception, substantially all of management’s efforts have been devoted to making investments in research and development including the development of revenue generating products and services and the development of a commercial organization, all at the expense of short-term profitability. As of the date the accompanying condensed consolidated financial statements were issued (the “issuance date”), management evaluated the following adverse conditions and events present at the Company in accordance with ASU 205-40: • Since its inception, the Company has incurred significant operating losses and used net cashflows in its operations. For the nine months ended September 30, 2024, the Company incurred a net operating loss of $ 25.1 million and used net cash in its operations of $ 8.9 million. As of September 30, 2024, the Company had an accumulated deficit of $ 196.6 million. Management expects the Company will continue to incur significant operating losses and use net cash in its operations for the foreseeable future. • As of the issuance date, the Company had approximately $ 1.0 million of cash or cash equivalents available to fund its operations and no available sources of financing or capital to sustain its operations for a period of 12 months beyond the issuance date. • The Company expects to incur substantial expenditures to invest in its operations and growth for the foreseeable future. In order to fund these investments, the Company will need to secure additional sources of credit from lenders or capital investment from public and private investors (collectively “outside capital”). While the Company is actively seeking to secure additional outside capital (and has historically been able to successfully secure such capital) to fund its operations, no additional outside capital has been secured or was deemed probable of being secured as of the issuance date. In addition, management can provide no assurance the Company will be able to secure additional outside capital or on acceptable terms. Absent an ability to secure additional outside capital in the very near term, the Company will be unable to meet fund its operations over the next 12 months beyond the issuance date. • As of September 30, 2024, the Company had total outstanding debt of approximately $ 14.1 million, all of which was classified as current in the accompanying condensed consolidated balance sheet. Approximately $ 5.2 million of this debt pertains to personal loans from certain individual related parties disclosed in Note 20. Several of these loans matured prior to September 30, 2024, but their repayment has been temporarily waived. While the Company is actively seeking to secure additional outside capital (and has historically been able to successfully secure such capital) to repay these outstanding borrowings, no additional outside capital has been secured or was deemed probable of being secured as of the issuance date. In addition, management can provide no assurance the Company will be able to secure additional outside capital or on acceptable terms. In the event the Company is unable to secure additional outside capital and/or secure amendments or waivers from its lenders to defer or modify the repayment terms of the Company’s outstanding indebtedness, management will be required to seek other strategic alternatives, which may include, among others, a significant curtailment of the Company’s operations, a sale of certain of the Company’s assets, a sale of the entire Company to strategic or financial investors, and/or allowing the Company to become insolvent by filing for bankruptcy protection under the provisions of the U.S. Bankruptcy Code. • As previously disclosed, on August 22, 2023, the Listing Qualifications staff (the “Staff”) of Nasdaq had notified the Company that it did not comply with the minimum $ 2.5 million stockholders’ equity requirement for continued listing set forth in Nasdaq Listing Rule 5550(b)(1) (the “Rule”). On February 16, 2024, the Company filed a Form 8-K stating that as of February 15, 2024, as a result of the Company’s debt conversion and acquisition, the Company believed it had regained compliance with the Rule. Based on this representation, the Staff notified the Company that it regained compliance with the Rule; however, the Staff noted that if the Company failed to evidence compliance upon filing its periodic report for the period ended March 31, 2024, it may be subject to delisting. On May 22, 2024, the Company received a delist determination letter from the Staff advising the Company that the Staff had determined that the Company no longer complies with the Rule. Specifically, the Staff noted that the Company’s stockholders’ equity reported in its Form 10-Q for the period ended March 31, 2024 did not satisfy the minimum $2.5 million stockholders’ equity requirement for continued listing. The Company appeared before a Hearings Panel (the “Panel”) on July 16, 2024. At the hearing, the Company presented a plan to regain compliance with the Rule. On August 6, 2024, the Company received a letter from the Panel stating that the Panel has determined to grant the request of the Company to continue its listing on the Nasdaq Stock Market until November 14, 2024. The Company’s continued listing is subject to the condition that on or before November 14, 2024, i) the Company files a Form 10-Q for the period ending September 30, 2024, describing the transactions undertaken by the Company to achieve compliance and demonstrate long-term compliance with the Rule and provide an indication of its equity following those transactions; and ii) the Company provides the Panel with income projections for the next 12 months. While the Company believes it is now compliant with the Rule, t here can be no assurance that the Panel will stay the suspension of the Company’s securities. If the Company’s securities are delisted from Nasdaq, it could be more difficult to buy or sell the Company’s common stock or to obtain accurate quotations, and the price of the Company’s common stock could suffer a material decline. Delisting could also impair the Company’s ability to raise capital and/or trigger defaults and penalties under outstanding agreements or securities of the Company. • The Company’s stockholders’ equity as of September 30, 2024 was approximately $ 5.8 million, exceeding the minimum required by the Rule by over $ 3 million. Despite the Company’s net loss for the quarter ended September 30, 2024, the Company achieved this compliance via (A) the issuance of shares of common stock pursuant to (i) a registered direct offering; (ii) the At The Market offering; and (iii) the extinguishment of debt; and (B) the issuance of preferred stock shares upon the extinguishment of debt. The Company believes that it will stay compliant with the Rule through the end of the fiscal year and beyond because, since September 30, 2024, the Company has issued more shares of common stock pursuant to the At The Market offering and the extinguishment of debt. • The Company received a deficiency letter from the Nasdaq Stock Market (“Nasdaq”) on August 20, 2024 notifying the Company that, for the last 30 consecutive business days, the closing bid price for the Company’s common stock, par value $ 0.0001 per share (the “Common Stock”) has been below the minimum $ 1.00 per share required for continued listing on The Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(2) (“Rule 5550(a)(2)”). The Nasdaq deficiency letter has no immediate effect on the listing of the Common Stock, and the Common Stock will continue to trade on The Nasdaq Capital Market under the symbol “TRNR” at this time. The Company has 180 calendar days, or until February 18, 2024, to regain compliance. To regain compliance, the closing bid price of the Company’s securities must be at least $ 1.00 per share for a minimum of ten consecutive business days. If compliance is not regained by February 18, 2024, the Company may be eligible for additional time to regain compliance or if otherwise not eligible, the Company may request a hearing before a hearings panel. If the Company fails to regain compliance and/or secure an extension, the Company will be subject to being delisted from the Nasdaq market. If a delisting occurs, the Company will be faced with a number of material adverse consequences, including limited availability of market quotations for its common stock; limited news and analyst coverage; decreased ability to obtain additional financing or failure to comply with the covenants required by the Company’s borrowing arrangement; limited liquidity for the Company’s stockholders due to thin trading; and a potential loss of confidence by investors, employees and other third parties who do business with the Company. • The Company received a deficiency letter from the Nasdaq Stock Market (“Nasdaq”) on November 13, 2024 notifying the Company that, since at November 12, 2024, the Company had 417,705 publicly held shares, it no longer meets the minimum 500,000 publicly held shares requirement for The Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(4) (“Rule 5550(a)(4)”). The Nasdaq deficiency letter has no immediate effect on the listing of the Common Stock, and the Common Stock will continue to trade on The Nasdaq Capital Market under the symbol “TRNR” at this time. The Company has until November 20, 2024 to present its views with respect to this additional deficiency to the Panel in writing. As of November 13, 2024, the Company has 625,067 publicly held shares and believes this deficiency has been cured. However, if the Company fails regain compliance and/or secure an extension, the Company will be subject to being delisted from the Nasdaq market. If a delisting occurs, the Company will be faced with a number of material adverse consequences, including limited availability of market quotations for its common stock; limited news and analyst coverage; decreased ability to obtain additional financing or failure to comply with the covenants required by the Company’s borrowing arrangement; limited liquidity for the Company’s stockholders due to thin trading; and a potential loss of confidence by investors, employees and other third parties who do business with the Company. These uncertainties raise substantial doubt about our ability to continue as a going concern. The accompanying condensed consolidated financial statements have been prepared on the basis that the Company will continue to operate as a going concern, which contemplates that the Company will be able to realize assets and settle liabilities and commitments in the normal course of business for the foreseeable future. Accordingly, the accompanying condensed consolidated financial statements do not include any adjustments that may result from the outcome of these uncertainties.	Note 1. Description of Business and Basis of Presentation Description and Organization Interactive Strength Inc., together with its consolidated subsidiaries doing business as “Forme” (“Forme” or the “Company”), is an interactive home fitness platform that offers an immersive smart home gym with a life-size touchscreen mirror and accessories. Our Members are defined as any individual who has a Forme account through a paid connected fitness membership. The Company’s interactive home fitness platform is known as the Studio, for which the Company continues to develop new accessories and add-ons to further customize a Member’s experience (“Connected Fitness Products”). Through the Studio, Members can stream immersive, instructor-led boutique classes anytime, anywhere. The Company enables Members to get the most out of their wellness journey from their home. Reverse Stock Splits On June 13, 2024, the Company filed a Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation with the Secretary of State of the State of Delaware to effect a reverse stock split of the Company’s common stock, $ 0.0001 par value per share, at a rate of 1-for-40 (the “Reverse Stock Split”), effective as of 9:00 a.m. Eastern Time on June 14, 2024. The Reverse Stock Split decreased the number of shares of Common Stock issued and outstanding from 26,581,056 shares to 664,526 shares, subject to adjustment for the rounding up of fractional shares. Accordingly, each holder of Common Stock now owns fewer shares of Common Stock as a result of the Reverse Stock Split. However, the Reverse Stock Split affected all holders of Common Stock uniformly and did not affect any stockholder’s percentage ownership interest in the Company, except to the extent that the Reverse Stock Split resulted in an adjustment to a stockholder’s ownership of Common Stock due to the treatment of fractional shares in the Reverse Stock Split. Therefore, voting rights and other rights and preferences of the holders of Common Stock were not affected by the Reverse Stock Split (other than as a result of the treatment of fractional shares). Common stock issued pursuant to the Reverse Stock Split remains fully paid and nonassessable, without any change in the par value per share. The Common Stock began trading on a Reverse Stock Split-adjusted basis on The Nasdaq Capital Market on June 14, 2024. The trading symbol for the Common Stock remains “TRNR.” The new CUSIP number for the Common Stock following the Reverse Stock Split is 45840Y203. On November 8, 2024, the Company filed a Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation with the Secretary of State of the State of Delaware to effect a reverse stock split of the Company’s common stock, $ 0.0001 par value per share, at a rate of 1-for-100 (the “Reverse Stock Split”), effective as of 9:00 a.m. Eastern Time on November 11, 2024. The Reverse Stock Split decreased the number of shares of Common Stock issued and outstanding from 41,787,040 shares to 417,870 shares, subject to adjustment for the rounding up of fractional shares. Accordingly, each holder of Common Stock now owns fewer shares of Common Stock as a result of the Reverse Stock Split. However, the Reverse Stock Split affected all holders of Common Stock uniformly and did not affect any stockholder’s percentage ownership interest in the Company, except to the extent that the Reverse Stock Split resulted in an adjustment to a stockholder’s ownership of Common Stock due to the treatment of fractional shares in the Reverse Stock Split. Therefore, voting rights and other rights and preferences of the holders of Common Stock were not affected by the Reverse Stock Split (other than as a result of the treatment of fractional shares). Common stock issued pursuant to the Reverse Stock Split remains fully paid and nonassessable, without any change in the par value per share. The Common Stock began trading on a Reverse Stock Split-adjusted basis on The Nasdaq Capital Market on November 11, 2024. The trading symbol for the Common Stock remains “TRNR.” The new CUSIP number for the Common Stock following the Reverse Stock Split is 45840Y302. Initial Public Offering In May 2023, the Company closed its initial public offering ("IPO") in which we issued and sold 375 shares of common stock at a public offering price of $ 32,000.00 per share and excluding shares sold in the IPO by certain of our existing stockholders. Total proceeds, after deducting underwriting commissions of $ 1.2 million and other offering expenses of $ 4.6 million, was $ 6.2 million. Basis of Presentation and Consolidation The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of Interactive Strength Inc. and its subsidiaries in which the Company has a controlling financial interest. All intercompany balances and transactions have been eliminated. Liquidity and Going Concern In accordance with Accounting Standards Update ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (Subtopic 205-40), or ASU 205-40, management evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the accompanying consolidated financial statements were issued. As an emerging growth company, the Company is subject to certain inherent risks and uncertainties associated with the development of an enterprise. In this regard, since the Company’s inception, substantially all of management’s efforts have been devoted to making investments in research and development including the development of revenue generating products and services and the development of a commercial organization, all at the expense of short-term profitability. As of the date the accompanying consolidated financial statements were issued (the “issuance date”), management evaluated the following adverse conditions and events present at the Company in accordance with ASU 205-40: • Since its inception, the Company has incurred significant operating losses and used net cashflows in its operations. For the year ended December 31, 2023, the Company incurred a net operating loss of $ 54.5 million and used net cash in its operations of $ 15.4 million. As of December 31, 2023, the Company had an accumulated deficit of $ 166.9 million. Management expects the Company will continue to incur significant operating losses and use net cash in its operations for the foreseeable future. • As of the issuance date, the Company had approximately $ 0 million of unrestricted cash and cash equivalents available to fund its operations and no available sources of financing or capital to sustain its operations for a period of 12 months beyond the issuance date. • The Company expects to incur substantial expenditures to invest in its operations and growth for the foreseeable future. In order to fund these investments, the Company will need to secure additional sources of credit from lenders or capital investment from public and private investors (collectively “outside capital”). While the Company is actively seeking to secure additional outside capital (and has historically been able to successfully secure such capital) to fund its operations, no additional outside capital has been secured or was deemed probable of being secured as of the issuance date. In addition, management can provide no assurance the Company will be able to secure additional outside capital or on acceptable terms. Absent an ability to secure additional outside capital in the very near term, the Company will be unable to meet fund its operations over the next 12 months beyond the issuance date. • As of December 31, 2023, the Company had total outstanding debt of approximately $ 10.0 million, all of which was classified as current in the accompanying consolidated balance sheet. Approximately $ 5.8 million of this debt pertains to personal loans from certain individual related parties disclosed in Note 21. Several of these loans matured prior to December 31, 2023, but their repayment has been temporarily waived, and the remaining loans are scheduled to mature over the next 12 months beyond the issuance date. Further as disclosed in Note 22, the Company entered into a credit agreement with Vertical for an $ 8 million term loan with a maturity date of June 2024, a $ 6 million senior secured promissory note due in December 2024 and assumed $ 1.5 million of subordinated debt in conjunction with its acquisition of CLIMBR on February 7, 2024. However, as disclosed in Note 22, $ 4.3 million of these loans were converted into 2,377,258 shares of the Company’s Series A Convertible Preferred Stock on February 15, 2024 and $ 3.8 million of these loans were converted into 2,038,039 shares of the Company's Series A Convertible Preferred Stock on March 29, 2024, and the maturity date on the term loan with Vertical was extended to December 2024. Accordingly, as of the issuance date, the Company’s total outstanding debt was approximately $ 18.0 million, plus accrued, but unpaid interest and penalties on delayed interest payments, all of which is currently due or scheduled to mature over the next 12 twelve months beyond the issuance date. While the Company is actively seeking to secure additional outside capital (and has historically been able to successfully secure such capital) to repay these outstanding borrowings, no additional outside capital has been secured or was deemed probable of being secured as of the issuance date. In addition, management can provide no assurance the Company will be able to secure additional outside capital or on acceptable terms. In the event the Company is unable to secure additional outside capital and/or secure amendments or waivers from its lenders to defer or modify the repayment terms of the Company’s outstanding indebtedness, management will be required to seek other strategic alternatives, which may include, among others, a significant curtailment of the Company’s operations, a sale of certain of the Company’s assets, a sale of the entire Company to strategic or financial investors, and/or allowing the Company to become insolvent by filing for bankruptcy protection under the provisions of the U.S. Bankruptcy Code. • The Company received a deficiency letter from the Nasdaq Stock Market (“Nasdaq”) on January 26, 2024 notifying the Company that, for the last 30 consecutive business days, the closing bid price for the Company’s common stock, par value $ 0.0001 per share (the “Common Stock”) has been below the minimum $ 1.00 per share required for continued listing on The Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(2) (“Rule 5550(a)(2)”). The Nasdaq deficiency letter has no immediate effect on the listing of the Common Stock, and the Common Stock will continue to trade on The Nasdaq Capital Market under the symbol “TRNR” at this time. The Company has 180 calendar days, or until July 24, 2024, to regain compliance. To regain compliance, the closing bid price of the Company’s securities must be at least $ 1.00 per share for a minimum of ten consecutive business days. If compliance is not regained by July 24, 2024, the Company may be eligible for additional time to regain compliance or if otherwise not eligible, the Company may request a hearing before a hearings panel. In the Company fails regain compliance and/or secure an extension, the Company will be subject to being delisted from the Nasdaq market. If a delisting occurs, the Company will be faced with a number of material adverse consequences, including limited availability of market quotations for its common stock; limited news and analyst coverage; decreased ability to obtain additional financing or failure to comply with the covenants required by the Company’s borrowing arrangement; limited liquidity for the Company’s stockholders due to thin trading; and a potential loss of confidence by investors, employees and other third parties who do business with the Company. These uncertainties raise substantial doubt about our ability to continue as a going concern. The accompanying consolidated financial statements have been prepared on the basis that the Company will continue to operate as a going concern, which contemplates that the Company will be able to realize assets and settle liabilities and commitments in the normal course of business for the foreseeable future. Accordingly, the accompanying consolidated financial statements do not include any adjustments that may result from the outcome of these uncertainties. Trademarks We, and in certain cases through our subsidiaries, have obtained trademarks for FORME LIFE, which trademarks are our property. This prospectus also contains references to our trademarks and trademarks belonging to other entities, which trademarks remain the property of such other entities. Solely for convenience, trademarks and trade names referred to in this prospectus, including logos, artwork and other visual displays, may appear without the ® or TM symbols, but such references are not intended to indicate, in any way, that we will not assert, to the fullest extent under applicable law, our rights or the rights of the applicable licensor to these trademarks and trade names. We do not intend our use or display of other companies’ trade names or trademarks to imply relationships with, or endorsement or sponsorship of us by, any other companies.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Unaudited Interim Financial Information The accompanying unaudited interim condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, or GAAP, for interim financial reporting and as required by Regulation S-X, Rule 10-01. Accordingly, these unaudited condensed consolidated financial statements do not include all of the information and disclosures required by U.S. GAAP for complete financial statements as certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 filed with the SEC on April 1, 2024. The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated annual financial statements for the years ended December 31, 2023 and 2022 and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for a fair statement of the Company’s condensed consolidated balance sheet as of September 30, 2024 the condensed consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2024 and 2023, the condensed consolidated statement of convertible preferred stock and stockholders' equity (deficit) as of September 30, 2024 and condensed consolidated statements of cash flows for the nine months ended September 30, 2024 and 2023. The financial data and other information disclosed in these notes related to the three and nine months ended September 30, 2024 and 2023 are unaudited. The results for the three and nine months ended September 30, 2024, are not necessarily indicative of results to be expected for the year ending December 31, 2024, any other interim periods, or any future year or period. Use of Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue, expenses, and related disclosures. On an ongoing basis, the Company evaluates its estimates, including, among others, those related to revenue related reserves, the realizability of inventory, fair value measurements, useful lives of long lived assets, including property and equipment and finite lived intangible assets, product warranty, stock-based compensation expense, warrant liabilities, accrual of acquisition earn-outs, estimated legal accruals, valuation of deferred taxes, valuation of derivatives, fair value of goodwill and other intangible assets, and commitments and contingencies. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable. Actual results may differ from these estimates. Segment Information Operating segments are defined as components of an enterprise for which separate and discrete information is available for evaluation by the chief operating decision-maker (“CODM”) in deciding how to allocate resources and assess performance. The Company has one operating segment, the development and sale of its at-home fitness technology platform. The Company’s chief operating decision maker, its chief executive officer, manages the Company’s operations on a consolidated basis for the purpose of allocating resources. As the Company has one reportable segment, all required segment financial information is presented in the condensed consolidated financial statements. The Company currently operates in the United States, the United Kingdom, and Taiwan. As of September 30, 2024 and 2023, substantially all of the Company’s long-lived assets are held in the United States. Significant Accounting Policies During the nine months ended September 30, 2024, there were no significant changes to the Company’s significant accounting policies as described in the Company’s audited consolidated financial statements as of and for the year ended December 31, 2023 except as described below: Goodwill Goodwill consists of the excess of cost over the fair value of net assets acquired in business combinations. The Company follows the provisions of ASC Topic 350, “Intangibles —Goodwill and Other”, which requires an annual impairment test for goodwill. The Company may first choose to perform a qualitative evaluation of the likelihood of goodwill and intangible assets impairment. For the goodwill that was the result of current year acquisitions, the Company chose to perform a qualitative evaluation. If the Company determined a quantitative evaluation was necessary, the goodwill at the reporting unit was subject to a two-step impairment test. The first step compares the book value of a reporting unit, including goodwill, with its fair value. If the book value of a reporting unit exceeds its fair value, the Company completes the second step in order to determine the amount of goodwill impairment loss that should be recorded. In the second step, the Company determines an implied fair value of the reporting unit’s goodwill by allocating the fair value of the reporting unit to all of the assets and liabilities other than goodwill. As of September 30, 2024 there was no goodwill impairment. For additional information refer to Note 6.—Goodwill and Intangible Assets. Identifiable Intangible Assets The Company follows the provisions of ASC Topic 360, “Property, Plant and Equipment”, which establishes accounting standards for the impairment of long-lived assets such as property, plant and equipment and intangible assets subject to amortization. The Company reviews long-lived assets to be held and-used for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. If the sum of the undiscounted expected future cash flows over the remaining useful life of a long-lived asset group is less than its carrying amount, the asset is considered to be impaired. Impairment losses are measured as the amount by which the carrying amount of the asset group exceeds the fair value of the asset. The Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risks associated with the recovery of the asset. During the nine months ended September 30, 2024 and 2023, there was no impairment of the identified intangible assets. The Company’s intangible assets subject to amortization consist of developed technology, customer related intangibles, trademark and tradenames, and content that are amortized on a straight-line basis over the estimated useful lives of the related intangible asset. The estimated useful lives of the respective intangible assets range from 3 years to 13 years . The Company estimates the fair value of intangible assets based on an income approach using the relief-from-royalty method. This methodology assumes that, in lieu of ownership, a third party would be willing to pay a royalty in order to exploit the related benefits of these types of assets. This approach is dependent on a number of factors, including estimates of future growth and trends, royalty rates for this category of intellectual property, discount rates and other variables. The Company bases its fair value estimates on assumptions it believes to be reasonable, but which are unpredictable and inherently uncertain. Actual future results may differ from those estimates. The Company recognizes an impairment loss when the estimated fair value of the intangible asset is less than the carrying value. For the periods presented, the Company did not recognize any impairment of intangible assets. Business Combinations The Company accounts for business combinations under the provisions of ASC 805, Business Combinations, which requires that the acquisition method of accounting be used for all business combinations. Assets acquired and liabilities assumed are recorded at the date of acquisition at their respective fair values. ASC 805 also specifies criteria that intangible assets acquired in a business combination must be recognized and reported apart from goodwill. Goodwill represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. Acquisition-related expenses are recognized separately from the business combinations and are expensed as incurred. If the business combination provides for contingent consideration, the Company records the contingent consideration at fair value at the acquisition date with changes in the fair value recorded through earnings. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”), or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s condensed consolidated financial statements upon adoption. The Company qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”) and has elected not to “opt out” of the extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company will adopt the new or revised standard at the time public companies adopt the new or revised standard and will do so until such time that the Company either (i) irrevocably elects to “opt out” of such extended transition period or (ii) no longer qualifies as an emerging growth company. As noted below, certain new or revised accounting standards were early adopted. Accounting Pronouncements Not Yet Adopted ASU 2020-04 and ASU 2022-06 In March 2020, the FASB issued ASU 2020-04, “Reference rate reform (Topic 848): Facilitation of the effects of reference rate reform on financial reporting.” The ASU provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions affected by reference rate reform. The amendments apply only to contracts and hedging relationships that reference London Interbank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to reference rate reform. The amendments are elective and are effective upon issuance. In December 2022, the FASB issued ASU 2022-06, “Reference rate reform (Topic 848): Deferral of the sunset date of Topic 848” which defers the expiration date for Topic 848 from December 31, 2022 until December 31, 2024. The Company is currently evaluating the potential impact of adopting this new accounting guidance, but does not expect the adoption of the standard to have a material impact on its consolidated financial statements. ASU 2023-09 In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” The ASU modifies income tax disclosures by requiring (i) consistent categories and greater disaggregation of information in the rate reconciliations and (ii) the disclosure of income taxes paid disaggregated by jurisdiction, among other requirements. This ASU is effective for fiscal years beginning after December 31, 2024 and should be applied on a prospective basis, with the option to apply the standard retrospectively. Early adoption is permitted. We are currently evaluating the impact of the new standard, which is limited to financial statement disclosures. ASU 2023-07 In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in the ASU improve reportable segment disclosure requirements primarily through enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit and loss, and provide new segment disclosure requirements for entities with a single reportable segment, among other disclosure requirements. This ASU is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years after December 15, 2024 and should be applied retrospectively to all prior periods presented in the financial statements. Early adoption is permitted. We are currently evaluating the impact of the new standard, which is limited to financial statement disclosures. ASU 2024-03 In November 2024, the FASB issued ASU 2024-03, "Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses". The amendments in ASU 2024-03 address investor requests for more detailed expense information and require additional disaggregated disclosures in the notes to financial statements for certain categories of expenses that are included on the face of the income statement. This guidance is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements.	Note 2. Summary of Significant Accounting Policies Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue, expenses, and related disclosures. On an ongoing basis, the Company evaluates its estimates, including, among others, those related to revenue related reserves, the realizability of inventory, fair value measurements, useful lives of long lived assets, including property and equipment and finite lived intangible assets, product warranty, stock-based compensation expense, valuation of the debt component of convertible notes, warrant liabilities, and commitments and contingencies. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable. Actual results may differ from these estimates. Segment Information Operating segments are defined as components of an enterprise for which separate and discrete information is available for evaluation by the chief operating decision-maker (“CODM”) in deciding how to allocate resources and assess performance. The Company has one operating segment, the development and sale of its at-home fitness technology platform. The Company’s chief operating decision maker, its chief executive officer, manages the Company’s operations on a consolidated basis for the purpose of allocating resources. As the Company has one reportable segment, all required segment financial information is presented in the consolidated financial statements. The Company currently operates in the United States, the United Kingdom, and Taiwan. As of December 31, 2023 and 2022, substantially all of the Company’s long-lived assets are held in the United States. Cash Cash consists of cash on deposit in banks. Deferred Offering Costs The Company complies with the requirements of ASC 340-10-S99-1 and SEC Staff Accounting Bulletin Topic 5A “ Expenses of Offering” . Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the IPO. As of December 31, 2023, the Company incurred offering costs amounting to $ 4.6 million through the IPO and subsequently classified the costs to additional paid in capital. Property and Equipment Property and equipment purchased by the Company are stated at cost less accumulated depreciation. Major updates and improvements are capitalized, while charges for repairs and maintenance which do not improve or extend the lives of the respective asset, are expensed as incurred. The Company capitalizes the cost of pre-production tooling which it owns under a supply arrangement. Pre-production tooling, including the related engineering costs the Company will not own or will not use in producing products under long-term supply arrangements, are expensed as incurred. Depreciation and amortization is computed on a straight-line basis over the following estimated useful lives: Pre-production tooling  2 – 5 years Machinery and equipment  2 – 10 years Furniture and fixtures  3 – 5 years Leasehold improvements  Lesser of lease term or estimated useful life Inventories, net Inventories, which are comprised of finished goods, are stated at the lower of cost or net realizable value, with cost determined using actual costs. The Company maintains inventory in a third-party warehouse. Reserves are established to reduce the cost of inventories to their estimated net realizable value and are reflected in cost of revenues in the consolidated statement of operations. The Company assessed the obsolescence reserve by evaluating factors such as inventory levels, historical sales, and the remaining life of its products. Inventory losses are written-off against the reserve. Inventory not expected to be sold in the next twelve months is classified as long-term in the accompanying consolidated balance sheets. Vendor Deposits Vendor deposits represent prepayments made to the third-party manufacturers of the Company’s inventory. In general, the Company’s manufacturers require that the Company pay a portion of the costs for a manufacturing purchase order in advance, with the remaining cost being invoiced upon delivery of the products. Prior to receipt of the goods, any costs associated with the prepayments made by the Company are reflected as vendor deposits on the Company’s consolidated balance sheet. Capitalized Studio Content Capitalized Studio content costs include certain expenditures to develop video and live content for the Company’s customers. The Company capitalizes production costs for recorded content in accordance with ASC 926-20, Entertainment-Films - Other Assets - Film Costs. The Company recognizes capitalized content, net of accumulated amortization, within other non-current assets in the consolidated balance sheets and recognizes the related amortization expense as a component of cost of revenue in the consolidated statements of operations and comprehensive loss. Costs which qualify for capitalization include production costs, development costs, direct costs, labor costs, and production overhead. Expenditures for capitalized content are included within operating activities in the consolidated statements of cash flows. Based on certain factors, including historical and estimated user viewing patterns, the Company amortizes individual titles within the Studio content library on a straight-line basis over a three-year useful life. The Company reviews factors impacting the amortization of the capitalized Studio content on an ongoing basis. Estimates related to these factors require considerable management judgment. The Company considered certain factors in determining the useful life of the content, including expected periods over which the content will be made available through the platform and related viewership, the lack of “obsolescence” of such content over such period given the nature of its videos (i.e., exercise classes which are not significantly impacted by changes in markets or customer preferences, and/or for which the content is expected to significantly change or evolve over time), and the expected significant growth of its subscriber base which will contribute to substantial increases in viewership over time given the recent launch of its product and membership offerings. Based on these factors, the Company has determined that a three-year (3-year) amortization period is reasonable for the content. The Company will continue to review factors impacting the amortization of the capitalized content on an ongoing basis. The Company’s business model is membership based as opposed to generating revenues at a specific title level. Therefore, all content assets are monetized as part of a single asset group. The content is assessed at the group level when an event or change in circumstances indicates a change in the expected usefulness of the content or that fair value may be less than unamortized cost. Unamortized costs are assessed for impairment regardless of whether the produced content is completed. To date, the Company has recognized one impairment with regards to the carrying value of its content portfolio. If circumstances in the future suggest that an impairment may exist, these aggregated content assets will be stated at the lower of unamortized cost or fair value. In addition, unamortized costs for assets that have been, or are expected to be, abandoned are written off. The unamortized cost of content is approximately $ 2.4 million and $ 4.4 million as of December 31, 2023 and December 31, 2022, respectively. Capitalized Software Costs The Company capitalizes certain eligible software development costs incurred in connection with its internal use software in accordance with ASC 350-40, Internal-use Software and ASC 985, Software. These capitalized costs also relate to the Company’s Studio software that is accessed by its customers on a membership basis as well as certain costs associated with its information systems. Capitalized software costs are amortized over the estimated useful life of three years. Capitalization begins once the application development stage begins, management has authorized and committed to funding the project, it is probable the project will be completed, and the software will be used to perform the function intended. Internal and external costs, if direct and incremental, are capitalized until the software is substantially complete and ready for its intended use. The Company expenses all costs incurred that relate to planning and post-implementation phases of development. Intangible assets are assessed for impairment when events or circumstances indicate the existence of a possible impairment, and none were identified in the year ended December 31, 2023. During the year ended December 31, 2023 and December 31, 2022, the Company capitalized $ 0.4 million and $ 2.7 million, respectively, under ASC 350 included in intangible assets. During the year ended December 31, 2023 and December 31, 2022, the Company capitalized $ 1.9 million and $ 1.4 million, respectively, under ASC 985 included in other assets. Amortization is computed on a straight-line basis over the following estimated useful lives: Capitalized software and internal-use software  3 years  Music Royalty Fees The Company recognizes music royalty fees as these fees are incurred in accordance with the terms of the relevant license agreement with the music rights holder. The incurrence of such royalties is primarily driven by the number of paid subscribers each month and it is classified as cost of membership and training within the Company’s statement of operations. The Company’s license agreements with music rights holders generally include provisions for advance royalties as well as minimum guarantees. When a minimum guarantee is paid in advance, the guarantee is recorded as a prepaid asset and amortized over the shorter of the period consumed or the term of the agreement. As of December 31, 2023 and December 31, 2022, there were no music guarantee-related prepaids, respectively. Fair Value Measurements Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Subsequent changes in fair value of these financial assets and liabilities are recognized in earnings when they occur. When determining the fair value measurements for assets and liabilities which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurement or assumptions that market participants would use in pricing the assets or liabilities, such as inherent risk, transfer restrictions, and credit risk. The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: • Level 1 inputs are based on quoted prices in active markets for identical assets or liabilities. • Level 2 inputs are based on observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets with insufficient volume or infrequent transactions (less active markets), or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3 inputs are based on unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities, and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The Company’s material financial instruments consist primarily of cash and cash equivalents, accounts payable, accrued expenses, bridge notes, convertible notes, embedded derivatives and warrants. The carrying amounts of current financial instruments, which include cash, accounts receivable, accounts payable and accrued expenses, approximate their fair values due to the short-term nature of these instruments. Impairment of Long-Lived Assets The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset (or asset group) to the future undiscounted cash flows expected to be generated by the assets (or asset group). If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds their fair value. There was a $ 2.3 million impairment loss related to the impairment of the Content Provider’s content for the year ended December 31, 2022. There was no charge to impairment for the year ended December 31, 2023. Leases The Company adopted the Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) (“ASU 2016-02” or “ASC 842”) as of January 1, 2022, using the modified retrospective method and utilized the effective date as its date of initial application, with prior periods presented in accordance with previous guidance under Accounting Standards Codification (“ASC”) 840, Leases. At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present in the arrangement. Leases with a term greater than one year are recognized on the balance sheet as right-of-use assets and current and non-current lease liabilities, as applicable. As a result of the adoption of ASC 842, the Company recognized right-of-use assets and lease liabilities of $0.3 million as of the January 1, 2022, effective date. There was no impact to opening retained earnings from the adoption of ASC 842. The Company recorded an immaterial amount of general and administrative expense in its consolidated statement of operations related to lease expense, including short-term lease expense during the year ended December 31, 2022. Bridge Notes As permitted under ASC Topic 825, Financial Instruments, we have elected the fair value option to account for our November 2023 Bridge Notes. In accordance with ASC Topic 825, we record these bridge notes at fair value with changes in fair value recorded as a component of other expense, net in the consolidated statement of operations and comprehensive loss. As a result of applying the fair value option, direct costs and fees related to the bridge notes were expensed as incurred and were not deferred. In addition, the bridge notes meet other applicable criteria for electing fair value option under ASC Topic 825. As of December 31, 2023, there are $ 0.2 million of notes outstanding measured at fair value related to the November 2023 Bridge Notes. Convertible Notes As permitted under ASC Topic 825, Financial Instruments, the Company has elected the fair value option to account for its November 2022 convertible notes. In accordance with ASC Topic 825, the Company records these convertible notes at fair value with changes in fair value recorded as a component of other income (expense), net in the consolidated statement of operations and comprehensive loss. As a result of applying the fair value option, direct costs and fees related to the convertible notes were expensed as incurred and were not deferred. In addition, the convertible notes meet other applicable criteria for electing fair value option under ASC Topic 825. In May 2023, upon closing of the Company's IPO, the November 2022 convertible notes were converted into an aggregate of 141 shares of common stock. In connection with the Company’s issuance of the December 2023 Convertible Notes (the “December 2023 Notes”), the Company bifurcated the embedded conversion option and redemption rights and recorded embedded conversion option and redemption rights as a short term derivative liability in the Company’s balance sheet in accordance with FASB ASC 815, Derivatives and Hedging. The convertible debt and the derivative liability associated with the December 2023 Notes is presented in on the consolidated balance sheet as convertible note payable and the embedded derivatives. The convertible debt is carried at amortized cost. The derivative liability will be remeasured at each reporting period using the lattice model with changes in fair value recorded in the consolidated statements of operations in other expense (income). See Note 10 for further details. Warrants The Company account for common stock warrants as either equity-classified instruments or liability-classified instruments based on an assessment of the warrant terms. The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all the requirements for equity classification under ASC 815, including whether the warrants are indexed to our Common Stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance, and, for liability-classified warrants, at each reporting period end date while the warrants are outstanding. The warrants are revalued on each subsequent balance sheet date until such instruments are exercised or expire, with any changes in the fair value between reporting periods recorded in the consolidated statements of operations and comprehensive loss. Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. If a loss is reasonably possible and the loss or range of loss can be reasonably estimated, the Company discloses the possible loss or states that such an estimate cannot be made. Revenue Recognition On January 1, 2020, the Company adopted Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASC 606”) and all subsequent amendments. As the Company had not recognized any revenue prior to the adoption of the new standard, there was no impact on the measurement or timing of revenue recognition as a result of the adoption. Revenue is recognized when control of the promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Refer to Note 3 for additional information. Cost of Fitness Product Revenue Cost of fitness product revenue relates to the Fitness Product costs, including manufacturing costs, duties and other applicable importing costs, shipping and handling costs, packaging, warranty replacement costs, fulfillment costs, warehousing costs, and certain allocated costs related to management, facilities, and personnel-related expenses associated with supply chain logistics. Cost of fitness product revenue also contains valuation losses related to the Company’s inventory lower of cost or market reserve. Cost of Membership and Training Membership costs include costs associated with the creation of content and training, including associated payroll, filming and production costs, other content specific costs, hosting fees, music royalties, amortization of capitalized software development costs, and warranty replacement and servicing costs associated with extended warranty contracts. Advertising Costs Advertising and other promotional costs to market the Company’s products are expensed as incurred. Advertising expenses were $ 0.7 million and $ 2.5 million for the year ended December 31, 2023 and 2022, respectively, and are included within sales and marketing expenses in the consolidated statements of operations and comprehensive loss. Research and Development Costs Research and development expenses consist primarily of personnel- and facilities-related expenses, consulting and contractor expenses, tooling and prototype materials software platform expenses, and depreciation of property and equipment. Substantially all of the Company’s research and development expenses are related to developing new products and services and improving existing products and services. Research and development expenses are expensed as incurred. Stock-Based Compensation In December 2020, the Board of Directors adopted the 2020 Equity Incentive Plan (“the 2020 Plan”) and in April 2023, our board of directors adopted the 2023 Equity Incentive Plan (the “2023 Plan”). Stock-based awards are measured at the grant date based on the fair value of the award and are recognized as expense, net of actual forfeitures, on a straight-line basis over the requisite service period, which is generally the vesting period of the respective award. The Company estimates the fair value of stock options using the Black-Scholes option pricing model. The determination of the grant date fair value of stock awards issued is affected by a number of variables, including the fair value of the Company’s common stock, the expected common stock price volatility over the expected life of the awards, the expected term of the stock option, risk-free interest rates, and the expected dividend yield of the Company’s common stock. The Company derives its volatility from the average historical stock volatilities of several peer public companies over a period equivalent to the expected term of the awards. The Company estimates the expected term based on the simplified method for employee stock options considered to be “plain vanilla” options, as the Company’s historical share option exercise experience does not provide a reasonable basis upon which to estimate the expected term. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of grant. Expected dividend yield is 0.0 % as the Company has not paid and does not currently anticipate paying dividends on its common stock. Stock-based compensation expense is classified in the accompanying consolidated statement of operations in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified. Foreign Currency Transactions The functional currency for the Company’s wholly-owned foreign subsidiaries, Interactive Strength UK and Interactive Strength Taiwan, is the United States dollar. All foreign currency transaction gains and losses are recognized in the consolidated statements of operations and comprehensive loss through other income (expense). The Company recognized material currency transaction gains or losses during the year ended December 31, 2023 and 2022. Comprehensive Loss Comprehensive loss includes net loss as well as other changes in stockholders’ deficit that result from transactions and economic events other than those with stockholders. For the year ended December 31, 2023 and 2022, comprehensive loss included $ 0.3 million of foreign currency transaction losses and $ 0.5 million of foreign currency transaction gains, respectively. Loss Per Share The Company computes loss per share using the two-class method required for participating securities. The two-class method requires income available to common stockholders for the period to be allocated between common stock and participating securities based upon their respective rights to receive dividends as if all income for the period had been distributed. The Company’s redeemable convertible preferred stock and common stock issued upon early exercise of stock options are participating securities. The Company considers any shares issued upon early exercise of stock options, subject to repurchase, to be participating securities because holders of such shares have non-forfeitable dividend rights in the event a cash dividend is declared on common stock. These participating securities do not contractually require the holders of such shares to participate in the Company’s losses. As such, net losses for the periods presented were not allocated to the Company’s participating securities. Basic loss per share is computed using the weighted-average number of outstanding shares of common stock during the period. Diluted earnings (loss) per share is computed using the weighted-average number of outstanding shares of common stock and, when dilutive, potential shares of common stock outstanding during the period. Potential shares of common stock consist of incremental shares issuable upon the assumed exercise of stock options, employee stock purchase plan (“ESPP”) shares to be issued, and vesting of restricted stock awards. Income Taxes The Company utilizes the asset and liability method for computing its income tax provision. Deferred tax assets and liabilities reflect the expected future consequences of temporary differences between the financial reporting and tax bases of assets and liabilities as well as operating loss, capital loss, and tax credit carryforwards, using enacted tax rates. Management makes estimates, assumptions, and judgments to determine the Company’s provision for income taxes, deferred tax assets and liabilities, and any valuation allowance recorded against deferred tax assets. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent the Company believes recovery is not likely, establishes a valuation allowance. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The tax benefits recognized from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. Interest and penalties related to unrecognized tax benefits, which to date have not been material, are recognized within income tax expense. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”), or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s consolidated financial statements upon adoption. The Company qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”) and has elected not to “opt out” of the extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company will adopt the new or revised standard at the time public companies adopt the new or revised standard and will do so until such time that the Company either (i) irrevocably elects to “opt out” of such extended transition period or (ii) no longer qualifies as an emerging growth company. As noted below, certain new or revised accounting standards were early adopted. Accounting Pronouncements Recently Adopted ASU 2016-02 In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (“Topic 842”), and issued subsequent amendments to the initial guidance thereafter. This ASU requires an entity to recognize a right-of-use asset and lease liability for all leases with terms of more than 12 months. Recognition, measurement and presentation of expenses will depend on classification of the underlying lease as either finance or operating. The amendments also require certain quantitative and qualitative disclosures about leasing arrangements. Leases are classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the income statement. The Company adopted this accounting standard as of January 1, 2022. Financial positions for reporting periods beginning on or after January 1, 2022 are presented under the new guidance, while prior periods are not adjusted and continue to be reported in accordance with previous guidance. ASU 2016-13 In June 2016, the FASB issued ASU 2016-03, Measurement of Credit Losses on Financial Instruments (“CECL”), which amends ASC 326 “Financial Instruments - Credit Losses” which introduces a new methodology for accounting for credit losses on financial instruments. The guidance establishes a new forward looking “expected loss model” that requires entities to estimate current expected credit losses on accounts receivable and financial instruments by using all practical and relevant information. The Company adopted the new standard effective January 1, 2022 and the guidance did not have a material impact on our consolidated financial statements. ASU 2019-12 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes , which amends ASC Topic 740, Income Taxes . This ASU simplifies the accounting for income taxes by modifying the treatment of intraperiod tax allocation in certain circumstances, eliminating an exception to recognizing deferred tax liabilities for outside basis differences for foreign equity method investments and foreign subsidiaries when ownership or control changes, and modifying interim period tax calculations when a loss is forecasted. In addition, this ASU also requires that enacted changes in tax laws or rates be included in the annual effective rate determination in the period that includes the enactment date and clarifies the tax accounting of a step up in tax basis of goodwill. The Company adopted ASU 2019-12 effective January 1, 2022, using the modified retrospective method. The adoption did not have a material impact on the Company’s consolidated financial statements. Accounting Pronouncements Not Yet Adopted ASU 2020-04 and ASU 2022-06 I n March 2020, the FASB issued ASU 2020-04, “Reference rate reform (Topic 848): Facilitation of the effects of reference rate reform on financial reporting.” The ASU provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions affected by reference rate reform. The amendments apply only to contracts and hedging relationships that reference London Interbank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to reference rate reform. The amendments are elective and are effective upon issuance. In December 2022, the FASB issued ASU 2022-06, “Reference rate reform (Topic 848): Deferral of the sunset date of Topic 848” which defers the expiration date for Topic 848 from December 31, 2022 until December 31, 2024. The Company is currently evaluating the potential impact of adopting this new accounting guidance, but does not expect the adoption of the standard to have a material impact on its consolidated financial statements. ASU 2023-09 In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” The ASU modifies income tax disclosures by requiring (i) consistent categories and greater disaggregation of information in the rate reconciliations and (ii) the disclosure of income taxes paid disaggregated by jurisdiction, among other requirements. This ASU is effective for fiscal years beginning after December 31, 2024 and should be applied on a prospective basis, with the option to apply the standard retrospectively. Early adoption is permitted. We are currently evaluating the impact of the new standard, which is limited to financial statement disclosures. ASU 2023-07 In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in the ASU improve reportable segment disclosure requirements primarily through enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit and loss, and provide new segment disclosure requirements

Revenue Recognition

Revenue Recognition	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue Recognition	3. Revenue Recognition The Company’s primary source of revenue is solely derived from the United States from sales of its Connected Fitness Products and related accessories and associated recurring Membership revenue, as well as from sales of personal training services recorded within Training revenue. The Company determines revenue recognition through the following steps: • Identification of the contract, or contracts, with a customer; • Identification of the performance obligations in the contract; • Determination of the transaction price; • Allocation of the transaction price to the performance obligations in the contract; and • Recognition of revenue when, or as, the Company satisfies a performance obligation. Revenue is recognized when control of the promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company’s revenue is reported net of sales returns, discounts and incentives as a reduction of the transaction price. The Company estimates its liability for product returns and concessions based on historical trends by product category, impact of seasonality, and an evaluation of current economic and market conditions and records the expected customer refund liability as a reduction to revenue, and the expected inventory right of recovery as a reduction of cost of revenue. If actual return costs differ from previous estimates, the amount of the liability and corresponding revenue are adjusted in the period in which such costs occur. The Company applies the practical expedient as per ASC 606-10-50-14 and does not disclose information related to remaining performance obligations due to their original expected terms being one year or less. The Company expenses sales commissions on its Connected Fitness Products when incurred because the amortization period would have been less than one year. These costs are recorded in Sales and marketing in the Company’s condensed consolidated statements of operations and comprehensive loss. Connected Fitness Products Connected Fitness Products include the Company’s portfolio of Connected Fitness Products and related accessories, delivery and installation services, and extended warranty agreements. The Company recognizes Connected Fitness Product revenue net of sales returns and discounts when the product has been delivered to the customer, except for extended warranty revenue which is recognized over the warranty period. The Company allows customers to return products within thirty days of purchase, as stated in its return policy. Amounts paid for payment processing fees for credit card sales for Connected Fitness Products are included as a reduction to fitness product revenue in the Company’s condensed consolidated statements of operations and comprehensive loss. Membership The Company’s memberships provide unlimited access to content in its library of on-demand fitness classes. The Company’s memberships are offered on a month-to-month basis. Amounts paid for membership fees are included within deferred revenue on the Company’s condensed consolidated balance sheets and recognized ratably over the membership term. The Company records payment processing fees for its monthly membership charges within cost of membership in the Company’s condensed consolidated statements of operations and comprehensive loss. Training The Company’s training services are personal training services delivered through the Connected Fitness Products, third-party mobile devices and in-studio classes. Training revenue is recognized at the time the services are delivered. Standard Product Warranty The Company offers a standard product warranty that its Connected Fitness Products and related accessories will operate under normal, non-commercial use for a period of one year which covers the touchscreen, frame and all incorporated elements, and related accessories from the date of original delivery. The Company has the obligation, at its option, to either repair or replace the defective product. At the time revenue is recognized, an estimate of future warranty costs are recorded as a component of cost of revenue. Factors that affect the warranty obligation include historical as well as current product failure rates, service delivery costs incurred in correcting product failures, and warranty policies and business practices. The Company also offers the option for customers in some markets to purchase a third-party extended warranty and service contract that extends or enhances the technical support, parts, and labor coverage offered as part of the base warranty included with the Connected Fitness Product for an additional period of 24 to 48 months. For third-party extended warranty service sold along with the Company’s Connected Fitness Products, the Company does not obtain control of the warranty before transferring it to the customers. Therefore, the Company accounts for revenue related to the fees paid to the third-party extended warranty provider on a net basis, by recognizing only the net commission it retains. The Company considers multiple factors when determining whether it obtains control of third-party products including, but not limited to, evaluating if it can establish the price of the product, retains inventory risk for tangible products or has the responsibility for ensuring acceptability of the product.	Note 3. Revenue Recognition The Company’s primary source of revenue is solely derived from the United States from sales of its Connected Fitness Products and related accessories and associated recurring Membership revenue, as well as from sales of personal training services recorded within Training revenue. The Company determines revenue recognition through the following steps: • Identification of the contract, or contracts, with a customer; • Identification of the performance obligations in the contract; • Determination of the transaction price; • Allocation of the transaction price to the performance obligations in the contract; and • Recognition of revenue when, or as, the Company satisfies a performance obligation. Revenue is recognized when control of the promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company’s revenue is reported net of sales returns, discounts and incentives as a reduction of the transaction price. The Company estimates its liability for product returns and concessions based on historical trends by product category, impact of seasonality, and an evaluation of current economic and market conditions and records the expected customer refund liability as a reduction to revenue, and the expected inventory right of recovery as a reduction of cost of revenue. If actual return costs differ from previous estimates, the amount of the liability and corresponding revenue are adjusted in the period in which such costs occur. The Company applies the practical expedient as per ASC 606-10-50-14 and does not disclose information related to remaining performance obligations due to their original expected terms being one year or less. The Company expenses sales commissions on its Connected Fitness Products when incurred because the amortization period would have been less than one year. These costs are recorded in Sales and marketing in the Company’s consolidated statements of operations and comprehensive loss. Connected Fitness Products Connected Fitness Products include the Company’s portfolio of Connected Fitness Products and related accessories, delivery and installation services, and extended warranty agreements. The Company recognizes Connected Fitness Product revenue net of sales returns and discounts when the product has been delivered to the customer, except for extended warranty revenue which is recognized over the warranty period. The Company allows customers to return products within thirty days of purchase, as stated in its return policy. Amounts paid for payment processing fees for credit card sales for Connected Fitness Products are included as a reduction to fitness product revenue in the Company’s consolidated statements of operations and comprehensive loss. Membership The Company’s memberships provide unlimited access to content in its library of on-demand fitness classes. The Company’s memberships are offered on a month-to-month basis. Amounts paid for membership fees are included within deferred revenue on the Company’s consolidated balance sheets and recognized ratably over the membership term. The Company records payment processing fees for its monthly membership charges within cost of membership in the Company’s consolidated statements of operations and comprehensive loss. Training The Company’s training services are personal training services delivered through the Connected Fitness Products and third-party mobile devices. Training revenue is recognized at the time of delivery. Standard Product Warranty The Company offers a standard product warranty that its Connected Fitness Products and related accessories will operate under normal, non-commercial use for a period of one year which covers the touchscreen, frame and all incorporated elements, and related accessories from the date of original delivery. The Company has the obligation, at its option, to either repair or replace the defective product. At the time revenue is recognized, an estimate of future warranty costs are recorded as a component of cost of revenue. Factors that affect the warranty obligation include historical as well as current product failure rates, service delivery costs incurred in correcting product failures, and warranty policies and business practices. The Company also offers the option for customers in some markets to purchase a third-party extended warranty and service contract that extends or enhances the technical support, parts, and labor coverage offered as part of the base warranty included with the Connected Fitness Product for an additional period of 24 to 48 months. For third-party extended warranty service sold along with the Company’s Connected Fitness Products, the Company does not obtain control of the warranty before transferring it to the customers. Therefore, the Company accounts for revenue related to the fees paid to the third-party extended warranty provider on a net basis, by recognizing only the net commission it retains. The Company considers multiple factors when determining whether it obtains control of third-party products including, but not limited to, evaluating if it can establish the price of the product, retains inventory risk for tangible products or has the responsibility for ensuring acceptability of the product.

Inventories, Net

Inventories, Net	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventories, net	4. Inventories, net Inventories consist of the following: September 30, December 31, (in thousands) 2024 2023 Finished products $ 4,773 $ 2,607 Finished products - Long Term 2,620 2,376 Raw materials - Long Term 578 532 Total inventories, net $ 7,971 $ 5,515 Finished products - Long Term represents inventory not expected to be sold in the next twelve months. Raw materials - Long Term represents the components and parts currently being stored in our Taiwan facility that will be shipped to our manufacturing partners and will not be used within one year. Total inventory of $ 3.5 million was acquired in the Acquisition and recorded at fair value on the acquisition date. Refer to Note 21 Acquisitions for more information.	Note 4. Inventories, net Inventories, net consisted of the following: December 31, December 31, (in thousands) 2023 2022 Finished products $ 2,607 $ 4,567 Finished products - Long Term $ 2,376 $ — Raw materials - Long Term $ 532 $ — Total inventories, net $ 5,515 $ 4,567 Finished products - Long Term represents inventory not expected to be sold in the next twelve months. Raw materials - Long Term represents the components and parts currently being stored in our Taiwan facility that will be shipped to our manufacturing partners.

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment, net	5. Property and Equipment, net Property and equipment consisted of the following: September 30, December 31, (in thousands) 2024 2023 Pre-production tooling $ 3,094 $ 3,094 Machinery and equipment 191 125 Leasehold improvements 186 113 Furniture and fixtures 25 25 Exercise equipment 13 13 Total 3,509 3,370 Less: Accumulated depreciation ( 3,345 ) ( 2,926 ) Total property and equipment, net $ 164 $ 444 Depreciation expense amounted to $ 0.1 million and $ 0.2 million for each of the three months ended September 30, 2024 and 2023, respectively. Depreciation expense amounted to $ 0.4 million and $ 0.7 million for each of the nine months ended September 30, 2024 and 2023, respectively.	Note 5. Property and Equipment, net Property and equipment, net consisted of the following: December 31, December 31, (in thousands) 2023 2022 Pre-production tooling $ 3,094 $ 3,094 Machinery and equipment 125 125 Leasehold improvements 113 113 Furniture and fixtures 25 25 Software and technology development asset 13 13 Total 3,370 3,370 Less: Accumulated depreciation ( 2,926 ) ( 2,044 ) Total property and equipment, net $ 444 $ 1,326 Depreciation expense amounted to $ 0.9 million and $ 1.2 million for the year ended December 31, 2023 and 2022, respectively.

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	Dec. 31, 2023
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets, Net	Note 6. Intangible Assets, net Identifiable intangible assets, net consisted of the following: As of December 31, As of December 31, 2023 2022 (in thousands) Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Internal-Use Software $ 6,248 $ ( 3,994 ) $ 2,254 $ 5,827 $ ( 1,993 ) $ 3,834 Total identifiable intangible assets $ 6,248 $ ( 3,994 ) $ 2,254 $ 5,827 $ ( 1,993 ) $ 3,834 Amortization expense amounted to $ 2.0 million and $ 1.6 million for the year ended December 31, 2023 and 2022, respectively. Intangible assets are assessed for impairment when events or circumstances indicate the existence of a possible impairment. As of December 31, 2023, estimated annual amortization expense for each of the next five fiscal years is as follows: Fiscal Years Ending December 31, (in thousands) 2024 1,656 2025 521 2026 77 2027 — Total $ 2,254

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, net	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, net	6. Goodwill and Intangible Assets, net Identifiable intangible assets, net consist of the following: As of September 30, As of December 31, 2024 2023 (in thousands) Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Internal-use software $ 6,248 $ ( 5,386 ) $ 862 $ 6,248 $ ( 3,994 ) $ 2,254 Developed technology 1,500 ( 164 ) 1,336 — — — Customer related 4,400 ( 310 ) 4,090 — — — Trademark and trade name 800 ( 60 ) 740 — — — Content 200 ( 44 ) 156 — — — Total identifiable intangible assets $ 13,148 $ ( 5,964 ) $ 7,184 $ 6,248 $ ( 3,994 ) $ 2,254 Amortization expense amounted to $ 0.6 million and $ 0.5 million for each of the three months ended September 30, 2024 and 2023, respectively. Amortization expense amounted to $ 2.0 million and $ 1.5 million for each of the nine months ended September 30, 2024 and 2023, respectively. As of September 30, 2024 and 2023, there was no intangible asset impairment. As of September 30, 2024, estimated annual amortization expense for each of the next five fiscal years is as follows: 2024 (remaining) 481 2025 1,389 2026 815 2027 648 2028 582 Thereafter 3,269 Total $ 7,184 Total goodwill of $ 13.5 million and intangible assets of $ 6.9 million were acquired in the Acquisition and were recorded at fair value on the acquisition date. As of September 30, 2024, there was no goodwill impairment. Refer to Note 21. Acquisitions for more information. Changes in goodwill for the nine months ended September 30, 2024 are as follows: (in thousands) CLMBR, Inc. Balance as of December 31, 2023 $ — Goodwill acquired 13,165 Purchase accounting adjustments to goodwill 354 Balance as of September 30, 2024 $ 13,519

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Prepaid Expenses and Other Current Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	7. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following: September 30, December 31, (in thousands) 2024 2023 Security deposit 96 66 Prepaid licenses — 20 Research and development tax credit 444 516 Other receivables 20 20 Insurance 18 246 Other prepaid 106 65 Total prepaid expenses and other current assets $ 684 $ 933	Note 7. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following: December 31, December 31, (in thousands) 2023 2022 Security deposit 66 146 Prepaid licenses 20 45 Research and development tax credit 516 750 Other receivables 20 178 Insurance 246 14 Other prepaid 65 293 Total prepaid expenses and other current assets $ 933 $ 1,426

Other Assets, Net

Other Assets, Net	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets, Net	8. Other Assets, net Other assets, net consisted of the following: As of September 30, As of December 31, 2024 2023 (in thousands) Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Capitalized content costs $ 6,589 $ ( 5,667 ) $ 922 $ 6,589 $ ( 4,237 ) $ 2,352 Capitalized software $ 5,994 $ ( 4,270 ) $ 1,724 $ 5,879 $ ( 2,983 ) $ 2,896 Total other assets $ 12,583 $ ( 9,937 ) $ 2,646 $ 12,468 $ ( 7,220 ) $ 5,248 Amortization expense amounted to $ 0.8 million and $ 0.9 million and $ 2.7 million and $ 2.7 million for the three and nine months ended September 30, 2024 and 2023, respectively.	Note 8. Other Assets, net Other assets, net consisted of the following: As of December 31, As of December 31, 2023 2022 (in thousands) Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Capitalized content costs $ 6,589 $ ( 4,237 ) $ 2,352 $ 6,589 $ ( 2,185 ) $ 4,404 Capitalized software $ 5,879 $ ( 2,983 ) $ 2,896 $ 3,996 $ ( 1,391 ) $ 2,605 Other $ — $ — $ — $ 9 $ — $ 9 Total other assets $ 12,468 $ ( 7,220 ) $ 5,248 $ 10,594 $ ( 3,576 ) $ 7,018 Amortization expense amounted to $ 3.6 million and $ 3.4 million for the year ended December 31, 2023 and 2022, respectively. In the year ended December 31, 2022, the Company also recognized a $ 2.3 million impairment of capitalized content related to the third-party Content Provider.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	9. Accrued Expenses and Other Current Liabilities Accrued expenses consisted of the following: September 30, December 31, (in thousands) 2024 2023 Accrued bonus $ 188 $ 25 Accrued payroll 396 26 Accrued PTO 21 21 Accrued legal settlement 1,150 — Accrued royalties 221 208 Accrued professional fees 339 235 Customer deposits 286 46 Other accrued expenses and current liabilities 573 345 Total accrued expenses and other current liabilities $ 3,174 $ 906 Accrued legal settlement of $ 1.1 million represents the current portion of payment due following settlement of a lawsuit which was an assumed liability as part of the Acquisition and is further discussed in Note 14. Commitments and Contingencies.	Note 9. Accrued Expenses and Other Current Liabilities Accrued expenses consisted of the following: December 31, December 31, (in thousands) 2023 2022 Accrued bonus $ 25 $ 145 Accrued payroll 26 193 Accrued PTO 21 188 Accrued offering costs — 1,490 Accrued licenses — 2,250 Accrued royalties 208 195 Accrued professional fees 235 — Customer deposits 46 517 Other accrued expenses and current liabilities 345 326 Total accrued expenses and other current liabilities $ 906 $ 5,304

Debt

Debt	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Debt	10. Debt Debt consisted of the following: September 30, December 31, (in thousands) 2024 2023 Principal stockholder promissory notes $ 5,146 $ 5,085 Other related party promissory notes 152 721 Total Loan Payable 5,298 5,806 June 2023 notes — 1,379 November 2023 bridge notes — $ 1,717 Total Senior secured notes $ — $ 3,096 Derivatives $ — $ 122 December 2023 convertible note — 904 Other related party convertible notes 188 — Other convertible notes 745 — February 2024 convertible note 3,851 — Total Convertible note payable $ 4,784 $ 904 Total debt current $ 10,082 $ 9,928 Term Loan 3,996 $ — Total debt long term $ 3,996 $ — Total debt $ 14,078 $ 9,928 Principal Stockholder Promissory Notes During 2019, 2020, and 2021, the Company entered into promissory notes with a then-principal stockholder (the "former principal stockholder”) of the Company. See Note 20. Related Party Transactions. Other Related Party Promissory Notes During 2019, 2020, 2021, 2022, and 2023, the Company entered into promissory notes with other related parties. See Note 20. Related Party Transactions. Term Loan On February 1, 2024, the Company entered into a Credit Agreement (the "Term Loan") with Vertical Investors LLC, (the “Lender”) pursuant to which the Company agreed to borrow from the Lender a term loan in the aggregate principal amount of approximately $ 8.0 million. The term loan bears interest at Daily Simple Secured Overnight Financing Rate ("SOFR-Based Rate"), and the Company shall pay a guarantee fee of $ 2.3 million due on the maturity date. The guarantee fee was treated as a debt discount and accreted through interest expense through maturity date. The maturity date of the Term Loan was originally June 28, 2024 . On March 29, 2024, the Company issued 1,500,000 shares of the Company’s Series A Convertible Preferred Stock to the Lender in exchange for reduction of outstanding debt of $ 3.0 million. On April 24, 2024, (the “Effective Date”) the Company entered into a Loan Modification Agreement (the “Modification Agreement”) with the Lender reducing the outstanding debt by $ 3.0 million and extending the maturity date to December 31, 2024 . The maturity date was further extended to December 31, 2025 on September 30, 2024 . Pursuant to the Modification Agreement, the Company agreed to make monthly payments of interest in the amount of $ 60,000 to the Lender. In addition, the Company agreed to make mandatory principal payments simultaneously with the closing of all future capital raises by the Company or any affiliate of the Company. The first principal payment will be the greater of (i) $ 3.0 million (the “Minimum Payment”) or (ii) 20 % of the net amount raised from any source of debt, equity, synthetic equity instruments or otherwise less any reasonable expenses paid to third parties (the “Net Capital Raise”). At each capital raise thereafter, the Company shall make a mandatory principal payment to the Lender of 20 % of the Net Capital Raise. As of the Effective Date, the outstanding principal amount of the Loan was approximately $ 5.0 million. On April 24, 2024, the Company entered into a Loan Restoration Agreement with the Lender (the “Restoration Agreement”). Pursuant to the Restoration Agreement, in the event the aggregate amount of funds received by the Lender (net of all commissions, transfer fees or other transaction fees of any kind and taxes paid or payable as a result thereof) arising out of the disposition of the Preferred Stock, shares of the Company’s Common Stock issuable upon conversion of the Preferred Stock, if converted by the Lender, or any other securities of the Company issued to the Lender as a result of its holding the Preferred Stock (the aggregate amount of funds, the “Net Trade Value”) received by the Lender on or before December 31, 2024 is less than $ 3.0 million within ten (10) business days of written demand therefor, the Company shall pay the Lender the amount that is equal to $ 3.0 million less the Net Trade Value. In the event the Net Trade Value is greater than $ 3.1 million, any amount in excess of $ 3.1 million being the “Excess Amount”, the Excess Amount shall be applied by the Lender as follows: a) Fifty percent ( 50 %) of the Excess Amount shall be distributed to the Lender as additional gain on the sale of the Preferred Stock; b) The remaining fifty percent ( 50 %) of the Excess Amount shall be applied by Lender as a partial payment by the Company of the guarantee fee, which is the Origination Fee of $ 1.6 million and the Enhancement Fee of $ 0.7 million; c) After the application of the funds as set forth above and provided that the Minimum Payment in the Modification Agreement has not yet been received, such Minimum Payment shall be reduced by a percentage of the “Base Trade Value”, which is the Net Trade Value less the Excess Amount, in accordance with the formulas and schedule as set forth in the Restoration Agreement. By way of example, if the Lender realizes a Base Trade Value of $ 2.4 million prior to receipt of the Minimum Payment, then a Discount Percentage of 40 % would apply, resulting in a reduction of the Minimum Payment to $ 1.8 million, calculated as follows: ($ 2,400,000 / $ 3,000,000 ) x 50 % = 40 % (being the Discount Percentage) $ 3,000,000 x 60 % (being 1 – 0.40) = $ 1,800,000 (being the Minimum Payment) The Company bifurcated the Restoration Agreement and recorded the Restoration Agreement as a short term derivative in the Company’s condensed consolidated balance sheet in accordance with FASB ASC 815, Derivatives and Hedging. The derivative liability or asset will be remeasured at each reporting period using a Monte Carlo simulation with changes in fair value recorded in the condensed consolidated statements of operations in change in fair value of derivatives. See Note 12. for further details. The Company entered into a number of exchange agreements with the Lender. In total, the Company and Lender agreed to reduce the Loan Amount by $ 0.6 million in exchange for the issuance of 12,870 shares of the Company’s Common Stock, par value $ 0.0001 per share (the “Common Stock”). On September 30, 2024, the Lender was issued 59,668 shares of Series A Preferred Stock as a dividend in kind on the shares of Series A Preferred Stock owned by the Lender (the 59,668 shares of Series A Preferred Stock combined with the 1,500,000 shares of Series A Preferred Stock already owned by the Lender is referred to herein as the “Series A Preferred Shares”). As of September 30, 2024, the outstanding principal amount of the Loan was $ 4,309,186 (the “Loan Amount”). On September 30, 2024, the Company and the Lender entered into an Exchange and Settlement Agreement (the “Exchange Agreement”). Pursuant to the Exchange Agreement, the Company and Lender agreed to exchange (a) the Series A Preferred Shares and (b) the Loan Amount (minus $ 2 million) for a total of 2,861,128 shares of the Company’s Series C Preferred Stock (“Series C Preferred Shares”).In connection with the Exchange Agreement, on September 30, 2024, the Company and the Lender reduced the principal amount of the Note Purchase Agreement previously entered into by the Company and the Lender to $ 2.0 million. On September 30, 2024, the Company and the Lender entered into an amendment (the “Amendment”) to the previously disclosed Loss Restoration Agreement, dated as of April 24, 2024. The Amendment revised the definition of Preferred Stock to “ 2,861,128 shares of Series C Preferred Stock”. Prior to the Amendment, the definition of Preferred Stock read “ 1,500,000 shares of Series A Preferred Stock”. The definition of Net Trade Value was amended and restated in its entirety to read as follows “means the aggregate amount of funds received by Lender (net of all commissions, transfer fees or other transaction fees of any kind and taxes paid or payable as a result thereof) arising out of the disposition of the Preferred Stock, the disposition of the shares of Common Stock issued pursuant to the exchange agreements entered into by and between the Borrower and the Lender prior to the Amendment Effective Date, the disposition of the shares of Common Stock issued pursuant to all exchange agreements entered into by and between the Borrower and the Lender after the Amendment Effective Date, the disposition of the shares of Common Stock issuable upon conversion of the Preferred Stock, if such Preferred Stock is converted to Common Stock by Lender, or the disposition of any other securities of the Borrower issued to the Lender as a result of its holding the Preferred Stock. For the avoidance of doubt, the Net Trade Exhibit 10.2 Value shall be determined by Lender.” Furthermore, the Amendment revised the date on which the Net Trade Value received will be calculated from December 31, 2024 to December 31, 2025. The carrying value of the Term Loan is as follows: September 30, December 31, (in thousands) 2024 2023 Principal and interest $ 1,997 $ — Guarantee fees 2,348 — Unamortized debt discount ( 349 ) — Aggregate carrying value $ 3,996 $ — Interest expense recognized on the Term Loan is as follows: Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 Contractual interest expense $ 166 $ — $ 450 $ — Amortization of debt discount 129 — 589 — Total $ 295 $ — $ 1,039 $ — Senior Secured Notes Bridge Secured Notes In March 2023, the Company issued an aggregate of $ 2.0 million of senior secured notes to three investors, including one related party, with associated warrants to purchase the Company’s common stock at an exercise price of $ 0.0001 , in lieu of future cash interest payments under the senior secured notes issued to such investors. In May 2023, the Company repaid the $ 2.0 million in senior secured notes. June 2023 Notes In June 2023, the Company entered into a note purchase agreement (the "June 2023 Notes") pursuant to which the Company agreed to issue up to $ 15.8 million in aggregate principal amount of 10 % senior secured notes due June 25, 2025 at their sole discretion. The June 2023 Notes are the senior secured obligations of the Company, bear interest at a rate of 10.0 % per annum, and contain customary events of default. The maturity date was June 25, 2025, subject to earlier repurchase by the Company. The Company may redeem the June 2023 Notes, in whole or in part, at a redemption price equal to 100 % of the principal amount of the June 2023 Notes to be redeemed, plus any accrued and unpaid interest to (including any additional interest), but excluding, the redemption date. Additional senior secured notes may become available at the sole discretion of the June Lender. As of September 30, 2023, the Company defaulted on the payment of interest due on the June 2023 Notes. On November 3, 2023, the Lender waived their rights to seek remedies resulting from an event of default. The note was amended in January 2024, and subsequently amended in February 2024, to include a conversion provision whereby at any time prior to maturity date the lender has the right to convert any outstanding and unpaid principal and accrued interest of the note into shares of the Company's Series A Preferred Stock at a conversion price of $ 1.82 per share. In February 2024, the June 2023 Notes were converted into 769,567 shares of Series A Preferred Stock. The Company recognized a loss equal to $ 0.0 million and $ 0.4 million on the extinguishment of debt upon conversion to Series A Preferred Stock for three and nine months ended September 30, 2024. November 2023 Bridge Notes On November 10, 2023, the Company issued secured promissory notes (the "November 2023 Bridge Notes") in the aggregate principal amount of approximately $ 1.9 million, of which approximately $ 0.8 million was with a related party, with an original issuance discount of 15 %, due November 10, 2024 . Interest on the outstanding principal of the notes accrues initially at a rate of 3 % per annum, with a step-up interest rate of 8 % per annum after January 31, 2024 until maturity. The Company elected the fair value option for the notes under ASC Topic 825, Financial Instruments, with changes in fair value recorded in earnings each reporting period. The notes were amended in January 2024, and subsequently amended in February 2024, to include a conversion provision whereby at any time prior to maturity date the lender has the right to convert any outstanding and unpaid principal and accrued interest of the note into shares of the Company's Series A Preferred Stock at a conversion price of $ 1.82 per share. In February 2024, a portion of the convertible notes were converted into 219,780 shares of Series A Preferred Stock. In March 2024, the notes were amended at a conversion price of $ 1.50 . In March 2024, the remaining portion of the convertible notes were converted into 538,039 shares of Series A Preferred Stock. The Company recognized a loss equal to $ 0.0 million and $ 0.3 million on the extinguishment of debt and loss on change in fair value of $ 0.0 million and $ 0.3 million upon conversion to Series A Preferred Stock for three and nine months ended September 30, 2024. Q2 2024 Convertible Notes In April and May 2024, the Company issued senior secured convertible preferred notes (the "Q2 2024 Convertible Notes"), in the aggregate principal amount of approximately $ 1.7 million, due April and May 2025. Interest on the outstanding principal of the notes accrued initially at a rate of 12 % per annum. The Company paid a portion of the convertible notes of $ 0.3 million as of September 30, 2024. In April and May 2024, a portion of the Q2 Convertible Notes were converted into 1,407,186 shares of the Company's Series A Preferred Stock at a blended conversion price of $ 1.03 per share. The Company recognized a loss equal to $0.0 million and $0.9 million on the extinguishment of debt for the three and nine months ended September 30, 2024. The carrying value of the Senior Secured Notes are as follows: September 30, December 31, (in thousands) 2024 2023 June 2023 $ — $ 1,379 November 2023 — 1,717 Aggregate carrying value $ — $ 3,096 The change in the balance of the Senior Secured Notes is as follows: November 2023 June 2023 Q2 2024 (in thousands) Bridge Notes Notes Convertible Notes Total Carrying value at December 31, 2023 $ 1,717 $ 1,379 $ — $ 3,096 Issuance of promissory notes — — 1,680 1,680 Loss on extinguishment of debt 275 377 904 1,556 Change in estimated fair value of convertible notes 316 — — 316 Interest Expense — 21 89 110 Repayment of promissory notes — — ( 318 ) ( 318 ) Conversion to Series A Preferred Stock ( 2,308 ) ( 1,777 ) ( 2,355 ) ( 6,440 ) Carrying value at September 30, 2024 $ — $ — $ — $ — Convertible Notes Other Related Party Convertible Notes On February 18, 2020, the Company entered into a $ 0.1 million note with interest at the rate of 12.0 % per annum and a maturity date of February 18, 2021 . The note was amended in January 2024 to include a conversion provision whereby at any time while outstanding the lender has the right to convert any outstanding and unpaid principal and accrued interest of the note into shares of the Company's Series A Preferred Stock at a conversion price of $ 2.00 per share. The total outstanding balance at September 30, 2024 and December 2023, including accrued interest, was $ 0.2 million and $ 0.2 million, respectively, and is included in convertible note payable on the condensed consolidated balance sheet. Other Convertible Notes In connection with the acquisition of CLMBR, Inc., the Company assumed three promissory notes for a total of $ 1.9 million in principal and accrued interest. In August 2023, CLMBR, Inc. issued secured promissory notes in the aggregate principal amount and accrued interest of approximately $ 0.7 million, due August 31, 2026 . Interest on the outstanding principal of the notes accrues initially at a rate of 15 % per annum. The note was assumed by the Company in January 2024. The note was amended in January 2024, and subsequently amended in February 2024, to include a conversion provision whereby at any time prior to maturity date the lender has the right to convert any outstanding and unpaid principal and accrued interest of the note into shares of the Company's Series A Preferred Stock at a conversion price of $ 1.82 per share. In February 2024, the convertible note was converted into 398,352 shares of Series A Preferred Stock. The Company recognized a loss equal to $ 0.0 million and $ 0.2 million on the extinguishment of debt upon conversion to Series A Preferred Stock for the three and nine months ended September 30, 2024. In October 2023, CLMBR, Inc. issued secured promissory notes in the aggregate principal amount and accrued interest of approximately $ 0.5 million, due October 15, 2026 . Interest on the outstanding principal of the notes accrues initially at a rate of 15 % per annum. The note was assumed by the Company in January 2024. The note was amended in January 2024, and subsequently amended in February 2024, to include a conversion provision whereby at any time prior to maturity date the lender has the right to convert any outstanding and unpaid principal and accrued interest of the note into shares of the Company's Series A Preferred Stock at a conversion price of $ 1.82 per share. In February 2024, the convertible note was converted into 258,929 shares of Series A Preferred Stock. The Company recognized a loss equal to $ 0.0 million and $ 0.2 million on the extinguishment of debt upon conversion to Series A Preferred Stock three and nine months ended September 30, 2024. In November 2023, CLMBR, Inc. issued secured promissory notes in the aggregate principal amount and accrued interest of approximately $ 0.7 million, due January 31, 2025 . Interest on the outstanding principal of the notes accrues initially at a rate of 12 % per annum. The note was assumed by the Company in February 2024 in connection with the acquisition of CLMBR, Inc. The note was amended in February 2024, to include a conversion provision whereby at any time prior to maturity date the lender has the right to convert any outstanding and unpaid principal and accrued interest of the note into shares of the Company's Series A Preferred Stock at a conversion price of $ 1.80 per share. Total outstanding principal balance including accrued interest as of September 30, 2024 was $ 0.7 million. The change in the balance of the Promissory notes as converted to convertible notes is as follows: August 2023 October 2023 November 2023 (in thousands) Promissory Notes Promissory Notes Promissory Notes Total Carrying value at December 31, 2023 $ — $ — $ — $ — Promissory notes assumed in connection with acquisition of CLMBR, Inc. 725 471 691 1,887 Loss on extinguishment of debt 195 127 — 322 Interest Expense — — 54 54 Conversion to Series A Preferred Stock ( 920 ) ( 598 ) — ( 1,518 ) Carrying value at September 30, 2024 $ — $ — $ 745 $ 745 November 2022 Convertible Notes In November 2022, the Company issued convertible notes (the “November 2022 Convertible Notes”) with an aggregate principal amount of $ 4.4 million, pursuant to a private placement offering. The November 2022 Convertible Notes bore interest at 6 % per annum and had a schedule maturing date of 12 months from issuance, at which time the principal and accrued interest would be due and payable. The Company elected the fair value option for the November 2022 Convertible Notes under ASC Topic 825, Financial Instruments, with changes in fair value recorded in earnings each reporting period. The November 2022 Convertible Notes did not include any financial covenants and are subject to acceleration upon the occurrence of specified events of default. The November 2022 Convertible Notes were subject to the following conversion features: • In the event the Company completed a qualified financing, which is defined as the sale of preferred stock for gross proceeds of at least $ 10.0 million prior to the maturity date of the related notes, all principal and accrued interest will automatically convert into preferred stock. • In the event the Company did not complete a qualified financing prior to the maturity date of the related notes, at the election of the note holder, all principal and accrued interest can be converted into common stock. The conversion price with respect to an automatic conversion upon the occurrence of a qualified financing is equal to the lesser of i) the price per share in the Next Financing round, or ii) the Original Issue Price of the Company’s Series A-2 Preferred Stock, which is $ 47.67 . The conversion price with respect to an elective conversion at the time of maturity is equal to the Cap Price. The Company recognized losses equal to $ 0.0 million and $ 0.3 million for the three and nine months ended September 30, 2023, respectively, related to changes in fair value for the November 2022 Convertible Notes. In May 2023, upon closing of the Company's IPO, the November 2022 Convertible notes were converted into an aggregate of 141 shares of common stock. December 2023 Convertible Note On December 7, 2023, the Company issued a convertible note (the "December 2023 Note") to an accredited investor (the "Note Investor") with an aggregate principal amount of $ 2.2 million. The December 2023 Note carries an original issue discount of 8.0 % and accrues interest at a rate of 7.0 % per annum. The maturity date of the December 2023 Note is December 7, 2024 (the “Maturity Date”). Interest payments are guaranteed through the Maturity Date regardless of whether the December 2023 Note is earlier converted or redeemed. The December 2023 Note is convertible (in whole or in part) at any time prior to the Maturity Date into the number of shares of Common Stock equal to (x) the sum of (i) the portion of the principal amount to be converted or redeemed, (ii) all accrued and unpaid interest with respect to such principal amount, and (iii) all accrued and unpaid Late Charges (as defined in the December 2023 Convertible Note Purchase Agreement) with respect to such principal and interest amounts, if any, divided by (y) a conversion price of $ 1.25 per share (such shares, the “Note Conversion Shares”). In addition, the Note Investor may, at any time and at its option, convert the Note (in whole or in part) into shares of Common Stock pursuant to the formula included in the preceding sentence at an alternate conversion price equal to 92 % of the lowest dollar volume-weighted average price (“VWAP”) during the ten trading days immediately preceding the date of conversion, subject to a conversion price floor, or, any time following an Event of Default (as defined below), equal to 80 % of the lowest VWAP during the ten trading days immediately preceding the date of conversion, in each case subject to the additional terms and conditions set forth in the Note. The Note sets forth certain standard events of default (each such event, an “Event of Default”), upon the occurrence of which the Company is required to deliver written notice to the Note Investor within one business day (an “Event of Default Notice”). At any time after the earlier of (a) the Note Investor’s receipt of an Event of Default Notice, and (b) the Note Investor becoming aware of an Event of Default, the Note Investor may require the Company to redeem all or any portion of the Note. Upon an Event of Default, the Note shall bear interest at a rate of 14.0 % per annum. In connection with the Company’s issuance of its December 2023 Note, the Company bifurcated the embedded conversion option and redemption rights and recorded embedded conversion option and redemption rights as a short term derivative liability in the Company’s condensed consolidated balance sheet in accordance with FASB ASC 815, Derivatives and Hedging. The convertible debt and the derivative liability associated with the December 2023 Notes is presented on the condensed consolidated balance sheet as the convertible debt and derivative liability. The convertible debt is carried at amortized cost. The derivative liability will be remeasured at each reporting period using the lattice model with changes in fair value recorded in the condensed consolidated statements of operations in change in fair value of convertible notes. Total conversions for the nine months ended September 30, 2024 was $ 1.9 million for a total of 2,882 shares of common stock. The Company recognized gains equal to $ 0.0 million and $ 0.1 million for the three and nine months ended September 30, 2024, respectively, related to changes in fair value of the embedded derivative for the December 2023 Note. The December Note was paid off in July 2024 for $ 0.2 million and the outstanding balance is $ 0 as of September 30, 2024. The carrying value of the December 2023 Note is as follows: September 30, December 31, (in thousands) 2024 2023 Principal and interest $ — $ 2,169 Unamortized debt discount — ( 801 ) Unamortized issuance costs — ( 464 ) Aggregate carrying value $ — $ 904 Interest expense recognized on the December 2023 Note is as follows: Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 Contractual interest expense $ — $ — $ 142 $ — Amortization of debt discount — — 800 — Amortization of debt issuance costs 92 — 532 — Total $ 92 $ — $ 1,474 $ — February 2024 Convertible Notes On February 1, 2024, the Company entered into a Senior Secured Convertible Promissory Note (the "February 2024 Convertible Note") with Treadway Holdings LLC, a lender, in the aggregate principal amount of $ 6.0 million, which is convertible into shares of Common Stock. The Note accrues interest at a rate of 2.0 % per month. The maturity date of the February 2024 Convertible Note is December 15, 2024 . Interest payments are guaranteed through the Maturity date regardless of whether the February 2024 Convertible Note is earlier converted or redeemed. The February 2024 Convertible Note is convertible (in whole or in part) at any time prior to the Maturity Date into the number of shares of Common Stock equal to the quotient resulting by dividing the outstanding principal balance of the February 2024 Convertible Note to be converted by a conversion price of $ 2.00 per share. The February 2024 Convertible Note sets forth certain standard events of default upon the occurrence of which the Company is required to deliver written notice to the Treadway Holdings LLC within two (2) business days. At any time after the earlier of (a) Treadway Holdings LLC’s receipt of a notice of default and (b) Treadway Holdings LLC becoming aware of the event of default, the Treadway Holdings LLC may require the Company to redeem all or any portion of the February 2024 Convertible Note. Upon an event of default, the February 2024 Convertible Note shall bear interest at a rate of 4.0 % per month. Total payments for the three and nine months ended September 30, 2024 was $ 1.5 million and $ 2.1 million, respectively. The Company entered into a deposit account control agreement (the “DACA”),with Treadway Holdings, LLC whereby cash received from CLMBR sales are automatically transferred to Treadway Holdings, LLC until the February 2024 Convertible Note is paid off. The carrying value of the February 2024 Convertible Note is as follows: September 30, December 31, (in thousands) 2024 2023 Principal and interest $ 4,708 $ — Unamortized debt discount ( 569 ) — Unamortized issuance costs ( 288 ) — Aggregate carrying value $ 3,851 $ — Interest expense recognized on the February 2024 Convertible Note is as follows: Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 Contractual interest expense $ 305 $ — $ 905 $ — Amortization of debt discount 679 — 1,779 — Amortization of debt issuance costs 344 — 902 — Total $ 1,328 $ — $ 3,586 $ —	Note 10. Debt 2022 Convertible Notes From January through March 2022, the Company issued convertible notes (the “2022 Convertible Notes”) with an aggregate principal amount of $ 5.9 million, pursuant to a private placement offering. The 2022 Convertible Notes bore interest at 6 % per annum and had a scheduled maturity date of 24 months from issuance, at which time the principal and accrued interest would be due and payable. The Company elected the fair value option for the 2022 Convertible Notes under ASC Topic 825, Financial Instruments, with changes in fair value recorded in earnings each reporting period. The 2022 Convertible Notes did not include any financial covenants and are subject to acceleration upon the occurrence of specified events of default. The 2022 Convertible Notes were subject to the following conversion features: • In the event the Company completed a qualified financing, which is defined as the sale of preferred stock for gross proceeds of at least $ 10.0 million prior to the maturity date of the related notes, all principal and accrued interest will automatically convert into preferred stock. • In the event the Company did not complete a qualified financing prior to the maturity date of the related notes, at the election of the note holder, all principal and accrued interest can be converted into common stock. The conversion price with respect to an automatic conversion upon the occurrence of a qualified financing is equal to the lesser of i) 80 % of the price per unit paid in cash by the other investors for preferred stock sold in a qualified financing, or ii) the “Cap Price”. The conversion price with respect to an elective conversion at the time of maturity is equal to the Cap Price. In March 2022, the Company completed a qualified financing, and as a result the 2022 Convertible Notes were automatically converted into 124,313 shares of Series A-2. November 2022 Convertible Notes In November 2022, the Company issued convertible notes (the “November 2022 Convertible Notes”) with an aggregate principal amount of $ 4.4 million, pursuant to a private placement offering. The November 2022 Convertible Notes bore interest at 6 % per annum and had a schedule maturing date of 12 months from issuance, at which time the principal and accrued interest would be due and payable. The Company elected the fair value option for the November 2022 Convertible Notes under ASC Topic 825, Financial Instruments, with changes in fair value recorded in earnings each reporting period. The November 2022 Convertible Notes did not include any financial covenants and are subject to acceleration upon the occurrence of specified events of default. The November 2022 Convertible Notes were subject to the following conversion features: • In the event the Company completed a qualified financing, which is defined as the sale of preferred stock for gross proceeds of at least $ 10.0 million prior to the maturity date of the related notes, all principal and accrued interest will automatically convert into preferred stock. • In the event the Company did not complete a qualified financing prior to the maturity date of the related notes, at the election of the note holder, all principal and accrued interest can be converted into common stock. The conversion price with respect to an automatic conversion upon the occurrence of a qualified financing is equal to the lesser of i) the price per share in the Next Financing round, or ii) the Original Issue Price of the Company’s Series A-2 Preferred Stock, which is $ 47.67 . The conversion price with respect to an elective conversion at the time of maturity is equal to the Cap Price. The Company recognized losses equal to $ 0.3 million for the year ended December 31, 2023 and gains of $ 0.1 million for the year ended December 31, 2022 related to changes in fair value for the November 2022 Convertible Notes.. In May 2023, upon closing of the Company's IPO, the November 2022 Convertible notes were converted into an aggregate of 141 shares of common stock. Senior Secured Notes In March 2023, the Company issued an aggregate of $ 2.0 million of senior secured notes to three investors, including one related party, with associated warrants to purchase the Company’s common stock at an exercise price of $ 0.0001 , in lieu of future cash interest payments under the senior secured notes issued to such investors. In May 2023, the Company repaid the $ 2.0 million in senior secured notes. Note Purchase Agreement In June 2023, the Company entered into a note purchase agreement with THLWY, LLC (the "June 2023 Notes") pursuant to which the Company agreed to issue up to $ 15.8 million in aggregate principal amount of 10 % senior secured notes due June 25, 2025 at their sole discretion. The June 2023 Notes are the senior secured obligations of the Company, bear interest at a rate of 10.0 % per annum, and contain customary events of default. The June 2023 Notes will mature on June 25, 2025, subject to earlier repurchase by the Company. The Company may redeem the June 2023 Notes, in whole or in part, at a redemption price equal to 100 % of the principal amount of the June 2023 Notes to be redeemed, plus any accrued and unpaid interest to (including any additional interest), but excluding, the redemption date. As of December 31, 2023, $ 1.3 million of the senior secured notes have been issued and are outstanding. Additional senior secured notes may become available at the sole discretion of THLWY, LLC. As of December 31, 2023, the Company defaulted on the payment of interest due on the June 2023 Notes. On November 3, 2023, THLWY, LLC waived their rights to seek remedies resulting from an event of default. Interest expense, including default interest, recorded in the consolidated statement of operations was $ 0.1 million for the year ended December 31, 2023. November Bridge Loans On November 10, 2023, the Company issued secured promissory notes (the "November Bridge Notes") in the aggregate principal amount of approximately $ 1.9 million, of which approximately $ 0.8 million was with a related party, with an original issuance discount of 15 %, due November 10, 2024 . Interest on the outstanding principal of the notes accrues initially at a rate of 3 % per annum, with a step-up interest rate of 8 % per annum after January 31, 2024 until maturity. The Company elected the fair value option for the notes under ASC Topic 825, Financial Instruments, with changes in fair value recorded in earnings each reporting period. The Company recognized losses equal to $ 0.1 million for the year ended December 31, 2023 related to changes in fair value for the November 2023 Bridge Notes. December 2023 Convertible Note On December 7, 2023, the Company issued the December 2023 Note with an aggregate principal amount of $ 2.2 million. The December 2023 Note carries an original issue discount of 8.0 % and accrues interest at a rate of 7.0 % per annum. The maturity date of the December 2023 Note is December 7, 2024 (the “Maturity Date”). Interest payments are guaranteed through the Maturity Date regardless of whether the December 2023 Note is earlier converted or redeemed. The December 2023 Note is convertible (in whole or in part) at any time prior to the Maturity Date into the number of shares of Common Stock equal to (x) the sum of (i) the portion of the principal amount to be converted or redeemed, (ii) all accrued and unpaid interest with respect to such principal amount, and (iii) all accrued and unpaid Late Charges (as defined in the Purchase Agreement) with respect to such principal and interest amounts, if any, divided by (y) a conversion price of $ 1.25 per share (such shares, the “Note Conversion Shares”). In addition, the Note Investor may, at any time and at its option, convert the Note (in whole or in part) into shares of Common Stock pursuant to the formula included in the preceding sentence at an alternate conversion price equal to 92 % of the lowest dollar volume-weighted average price (“VWAP”) during the ten trading days immediately preceding the date of conversion, subject to a conversion price floor, or, any time following an Event of Default (as defined below), equal to 80 % of the lowest VWAP during the ten trading days immediately preceding the date of conversion, in each case subject to the additional terms and conditions set forth in the Note. The Note sets forth certain standard events of default (each such event, an “Event of Default”), upon the occurrence of which the Company is required to deliver written notice to the Note Investor within one business day (an “Event of Default Notice”). At any time after the earlier of (a) the Note Investor’s receipt of an Event of Default Notice, and (b) the Note Investor becoming aware of an Event of Default, the Note Investor may require the Company to redeem all or any portion of the Note. Upon an Event of Default, the Note shall bear interest at a rate of 14.0 % per annum. In connection with the Company’s issuance of its December 2023 Note, the Company bifurcated the embedded conversion option and redemption rights and recorded embedded conversion option and redemption rights as a short term derivative liability in the Company’s balance sheet in accordance with FASB ASC 815, Derivatives and Hedging. The convertible debt and the derivative liability associated with the December 2023 Notes is presented on the consolidated balance sheet as the convertible debt and derivative liability. The convertible debt is carried at amortized cost. The derivative liability will be remeasured at each reporting period using the lattice model with changes in fair value recorded in the consolidated statements of operations in other expense (income). The Company recognized gains equal to $ 0.1 million for the year ended December 31, 2023 related to changes in fair value of the embedded derivative for the December 2023 Note. The carrying value of the December 2023 Note is as follows: December 31, December 31, (in thousands) 2023 2022 Principal and interest $ 2,169 $ — Unamortized debt discount ( 801 ) — Unamortized issuance costs ( 464 ) — Embedded derivative liability 122 — Aggregate carrying value 1,026 — Interest expense recognized on the December 2023 Note is as follows: December 31, December 31, (in thousands) 2023 2022 Contractual interest expense $ 9 $ — Amortization of debt discount 56 — Amortization of debt issuance costs 33 — Total 98 — Paycheck Protection Program Loan On April 2, 2021, the Company received loan proceeds of approximately $ 0.5 million under the Paycheck Protection Program (“PPP”). The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses to help sustain its employee payroll costs, rent, and utilities due to the impact of the recent COVID-19 pandemic. Loans obtained through the PPP are eligible to be forgiven as long as the proceeds are used for qualifying purposes, which include the payment of payroll costs, interest on covered mortgage obligations, rent obligations and utility payments. The receipt of these funds, and the forgiveness of the loan is dependent on the Company having initially qualified for the loan and qualifying for the forgiveness of such loan based on its adherence to the forgiveness criteria. In June 2020, Congress passed the Payroll Protection Program Flexibility Act that made several significant changes to PPP loan provisions, including providing greater flexibility for loan forgiveness. The Company used the proceeds from the PPP loan to fund payroll costs in accordance with the relevant terms and conditions of the CARES Act. The Company followed the government guidelines and tracking costs to ensure full forgiveness of the loan. To the extent it was not forgiven, the Company would have been required to repay that portion at an interest rate of 1 % over a period of 5 years, beginning May 2022 with a final installment in April 2027. The balance outstanding for the PPP loan was $ 0.5 million at December 31, 2021 and was forgiven in 2022, which resulted in a $ 0.5 million gain upon debt forgiveness.

Warrants

Warrants	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Warrants and Rights Note Disclosure [Abstract]
Warrants	11. Warrants The following is a schedule of changes in warrants issued and outstanding from December 31, 2023 to September 30, 2024: Common Common Common Common Common Common Common Common Common Total Common Stock Warrants Outstanding as of December 31, 2023 231 — — — — — — — — 231 Warrants issued 2,658 750 200 107 1,420 26,269 28,369 28,369 2,128 90,270 Warrants exercised ( 231 ) — — — — ( 26,269 ) — — — ( 26,500 ) Warrants canceled ( 2,658 ) — — — — — — — — ( 2,658 ) Outstanding as of September 30, 2024 — 750 200 107 1,420 — 28,369 28,369 2,128 61,343 November 2023 Bridge Warrants In connection with the November Bridge Notes discussed further in Note 10, the Company entered into a warrant agreement whereby the holders are eligible to receive warrants based on the occurrence of future events as defined in the agreement. No warrants have been issued as of September 30, 2024. The Company recognized gains equal to $ 0.002 million and $ 0.2 million for the three and nine months ended September 30, 2024, respectively, related to changes in fair value of the warrants. December 2023 Warrants On December 7, 2023, the Company issued an aggregate 231 warrants to purchase shares of common stock to an accredited investor in conjunction with the issuance of its December 2023 Note. Each warrant has a strike price of $ 5,000.00 per share. The warrant may be exercised during the period commencing December 7, 2023 and ending June 7, 2029. The warrants are classified as other long-term liabilities within the condensed consolidated balance sheets and are carried at fair value, with changes in fair value recorded in earnings. The Company recognized a gain equal to $ 0.0 million and $ 0.3 million for the three and nine months ended September 30, 2024, respectively, related to the change in fair value of the warrants issued in December 2023. Pursuant to the warrant agreement entered into with an accredited investor in December 2023, the number of shares of common stock issuable under the warrants increased to 770 following dilutive issuances in May 2024 whereas the exercise price was reduced to an amount equal to the new issuance price. In June 2024, the exercise price was reduced to $ 400.00 and the number of shares of common stock issuable increased to 2,889 . In June 2024, 3i exercised 231 warrant shares for $ 0.09 million. The remaining 2,658 warrants were exchanged for 375,000 shares of Series A Preferred Stock in June 2024 and the Company recognized a loss equal to $ 0.0 million and $ 0.4 million for three and nine months ended September 30, 2024. February 2024 Warrants On February 1, 2024, the Company issued an aggregate 750 warrants to purchase shares of common stock to an accredited investor in conjunction with the issuance of its $ 6.0 million February 2024 Note. The Warrants are exercisable for 375 shares of Common Stock, at a price of $ 5,000.00 per share (“Warrant 1”) and $ 7,000.00 per share (“Warrant 2” and, together with Warrant 1, the “Warrants”) (the “Exercise Prices”). The Warrants may be exercised during the period commencing February 1, 2024 and ending on February 1, 2034. The Exercise Prices are subject to voluntary adjustments and adjustments upon subdivision or combinations of shares of Common Stock. The warrants are classified as other long-term liabilities within the condensed consolidated balance sheets and are carried at fair value, with changes in fair value recorded in earnings. The Company recognized a gain equal to $ 0.05 million and $ 1.8 million for the three and nine months ended September 30, 2024, respectively, related to the change in fair value of the warrants issued in February 2024. Woodway Warrants On February 20, 2024, the Company issued 200 warrants in connection with an Exclusive Distribution Agreement with WOODWAY USA, INC ("Woodway"). Each warrant has a strike price of $ 5,000.00 per share. The warrants may be exercised during the period commencing February 20, 2024 and ending February 20, 2034. The warrants are classified as other long-term liabilities within the condensed consolidated balance sheets and are carried at fair value, with changes in fair value recorded in earnings. The Company recognized a gain equal to $ 0.005 million and $ 0.3 million for the three and nine months ended September 30, 2024, respectively, related to the change in fair value of the warrants issued in February 2024. Registered Direct Placement Agent Warrants On May 8, 2024, the Company entered into an engagement agreement with H.C. Wainwright & Co., LLC (the "Placement Agent"), pursuant to which the Placement Agent agreed to act as the exclusive placement agent in connection with the Registered Offering. The Company has agreed to issue the Placement Agent or its designees as compensation in connection with the Offering, warrants to purchase up to an aggregate of 107 shares of Common Stock (equal to 7.5 % of the aggregate number of Shares sold in the Registered Offering) and will have a term of five years from the commencement of sales in the Registered Offering and an exercise price of $ 880.00 per share. The warrants are classified as other long-term liabilities within the condensed consolidated balance sheets and are carried at fair value, with changes in fair value recorded in earnings. The Company recognized a gain equal to $ 0.005 million and $ 0.05 million for the three and nine months ended September 30, 2024, related to the change in fair value of the warrants issued in May 2024. Registered Direct Offering Warrants Pursuant to the securities purchase agreement, in a concurrent private placement (together with the Registered Offering, the “Offering”), the Company has also agreed to issue to the Investors unregistered warrants to purchase up to an aggregate of 1,420 shares of Common Stock, which represent 100 % of the shares of Common Stock to be issued and sold in the Registered Offering. The Warrants have an exercise price of $ 704.00 per share, and will expire five and one-half years from the Stockholder Approval Date on May 31, 2024. The warrants are classified as other long-term liabilities within the condensed consolidated balance sheets and are carried at fair value, with changes in fair value recorded in earnings. The Company recognized a gain equal to $ 0.1 million and $ 0.7 million for the three and nine months ended September 30, 2024, related to the change in fair value of the warrants issued in May 2024. Best Efforts Offering Pre-Funded Warrants On July 1, 2024, the Company issued pre-funded warrants to purchase up to an aggregate of 26,269 shares of common stock. The public offering price for each Pre-Funded Warrant and was $ 140.90 . The Pre-Funded Warrants have an exercise price of $ 0.001 per share, are were exercised in full in July 2024. The fair value of the warrants of $ 3.7 million was recorded as a long-term liability upon issuance. The Company recorded a change in fair value of warrants of $ 1.1 million and $ 1.1 million for the three and nine months ended September 30, 2024. The fair value of the warrants was $ 0.0 million as of September 30, 2024, as the warrants were exercised in full in July 2024. Best Efforts Offering A-1 and A-2 Warrants On July 1, 2024, the Company issued Series A-1 warrants to purchase up to an aggregate of 28,369 shares of common stock and Series A-2 warrants to purchase up to an aggregate of 28,369 shares of common stock. The public offering price for each Share and accompanying Warrants was $ 141.00 (which is the last reported sale price of the Common Stock on The Nasdaq Capital Market on June 28, 2024). Each Warrant has an exercise price of $ 141.00 per share and is exercisable beginning on the effective date of stockholder approval on August 30, 2024. The Series A-1 Warrant will expire on the five-year anniversary of the initial issuance date. The Series A-2 Warrant will expire on the eighteen-month anniversary of the initial issuance date. The warrants are classified as other long-term liabilities within the condensed consolidated balance sheets and are carried at fair value, with changes in fair value recorded in earnings. The Company recognized a gain equal to $ 4.4 million and $ 4.4 million for the three and nine months ended September 30, 2024, related to the change in fair value of the A-1 and A-2 Warrants issued in July 2024. Best Efforts Placement Agent Warrants The Company entered into an engagement agreement with H.C. Wainwright & Co., LLC (the "Placement Agent"), pursuant to which the Placement Agent agreed to act as the exclusive placement agent in connection with the Best Efforts Offering. The Company has agreed to issue the Placement Agent or its designees as compensation in connection with the Offering, warrants to purchase up to an aggregate of 2,128 shares of Common Stock (equal to 7.5 % of the aggregate number of Shares sold in the Best Efforts Offering) and will have a term of five years from the commencement of sales in the Best Efforts Offering and an exercise price of $ 176.30 per share. The warrants are classified as other long-term liabilities within the condensed consolidated balance sheets and are carried at fair value, with changes in fair value recorded in earnings. The Company recognized a gain equal to $ 0.2 million and $ 0.2 million for the three and nine months ended September 30, 2024, related to the change in fair value of the warrants issued in July 2024. The following is a schedule of changes in warrants issued and outstanding from December 31, 2022 to September 30, 2023: Class A Common Class B Common Total Warrants Outstanding as of December 31, 2022 23 1 24 Warrants issued — — — Warrants exercised ( 23 ) ( 1 ) ( 24 ) Outstanding as of September 30, 2023 - — - Class A Common Stock Warrants On November 13, 2022, the Company issued an aggregate 23 warrants to purchase Class A Common Stock to various third-party investors in conjunction with the issuance of its November 2022 Convertible Notes. Each warrant has a strike price of $ 40.00 per share and has a contractual term of ten years . The fair value of the warrants issued in 2022 was recorded as a liability on the condensed consolidated balance sheet and expensed to other (expense) income, net on the Statement of Operations and Comprehensive Loss, at the time of issuance. The Company recognized a loss equal $ 0.1 million and a gain of $ 2.3 million for the three and nine months ended September 30, 2023, respectively related to changes in fair value for the warrants issued in November 2022. In May 2023, upon closing of the Company's IPO, the warrants were exercised and converted into shares of common stock. Class B Common Stock Warrants The Company issued warrants in 2021 to purchase Class B Common Stock to various employees and non-employees. Each warrant has a strike price of $ 40.00 and has a contractual term of seven years . In May 2023, upon closing of the Company's IPO, the warrants were exercised and converted into shares of common stock. The Company recognized a change in fair value equal $ 0.0 million and $ 0.0 million for the three and nine months ended September 30, 2023.	Note 11. Warrants Class A Common Stock Warrants On November 13, 2022, the Company issued an aggregate 23 warrants to purchase Class A Common Stock to various third-party investors in conjunction with the issuance of its November 2022 Convertible Notes. Each warrant has a strike price of $ 40.00 per share and has a contractual term of ten years. The warrants are classified as other long-term liabilities within the consolidated balance sheets and are carried at fair value, with changes in fair value recorded in earnings. The Company recognized a gain equal to $ 2.3 million and $ 0.5 million for the years ended December 31, 2023 and 2022, respectively, related to changes in fair value for the warrants issued in November 2022. In May 2023, upon closing of the Company's IPO, the warrants were exercised and converted into shares of common stock. The following is a schedule of changes in warrants issued and outstanding from December 31, 2021 to December 31, 2023: Class A Common Outstanding as of December 31, 2021 — Warrants issued 23 Warrants exercised — Outstanding as of December 31, 2022 23 Warrants issued — Warrants exercised ( 23 ) Outstanding as of December 31, 2023 — Class B Common Stock Warrants The Company issued warrants in 2021 to purchase Class B Common Stock to various employees and non-employees. Each warrant has a strike price of $ 40.00 and has a contractual term of seven years . The warrants are classified as permanent equity within the consolidated balance sheets. In May 2023, upon closing of the Company's IPO, the warrants were exercised and converted into shares of common stock. The following is a schedule of changes in warrants issued and outstanding from December 31, 2021 to December 31, 2023: Class B Common Outstanding as of December 31, 2021 - Warrants issued 2 Warrants exercised ( 1 ) Outstanding as of December 31, 2022 1 Warrants issued — Warrants exercised ( 1 ) Outstanding as of December 31, 2023 — Service Providers Stock Warrants In November 2022, the Company issued a warrant to an unrelated third party in consideration for the Company’s hiring of certain employees from the third party that is exercisable for a number of shares of common stock that is determined by dividing $ 225,000 by (x) the price per share of the next equity financing with total proceeds of at least $ 10.0 million or (y) the initial public offering price per share of a future initial public offering, whichever event occurs first, for an exercise price of $ 0.0001 per share, in whole or in part. The warrant may also be net exercised upon election. The warrant vests associated with the services of certain employees and as such contains a substantive future requisite service condition. In May 2023, upon closing of the Company's IPO, the warrants were exercised and converted into an aggregate of 7 shares of common stock. In March 2023, we issued warrants to unrelated third-party service providers in consideration for certain marketing communications services, which warrants are exercisable for a total number of shares of our common stock that is determined by dividing $ 400,000 by (x) the price per share of our next bona fide equity financing with total proceeds of at least $ 10,000,000 or (y) the initial public offering price per share in our initial public offering, whichever event occurs first, for an exercise price of $ 0.0001 per share, in whole or in part. The warrants may also be net exercised upon election. The warrant vests associated with the services of certain employees and as such contains a substantive future requisite service condition. In May 2023, upon closing of the Company's IPO, the warrants were exercised and converted into an aggregate of 13 shares of common stock. The following is a schedule of changes in warrants issued and outstanding from December 31, 2022 to December 31, 2023: Service Providers Outstanding as of December 31, 2022 — Warrants issued 20 Warrants exercised ( 20 ) Outstanding as of December 31, 2023 — Senior Secured Notes Stock Warrants In March 2023, we issued warrants to certain existing affiliate and non-affiliate stockholders in lieu of future cash interest payments under our senior secured notes issued to such stockholders in connection with a note financing. The fair value of the warrants of $ 1.3 million was recorded as debt discount on the senior secured notes of $ 2.0 million. The debt discount was amortized into interest expense over life of the senior secured notes. In May 2023, upon closing of the Company's IPO, the warrants were exercised and converted into an aggregate of 41 shares of common stock. The following is a schedule of changes in warrants issued and outstanding from December 31, 2022 to December 31, 2023: Senior Secured Outstanding as of December 31, 2022 — Warrants issued 41 Warrants exercised ( 41 ) Outstanding as of December 31, 2023 — November Bridge Warrants In connection with the November Bridge Notes discussed further in Note 10, the Company entered into warrants agreements whereby the holders are eligible to receive warrants based on the occurrence of future events as defined in the agreement, calculated based on the then fair value of the common stock as defined on the agreement. The company recorded these warrants at fair value based on the valuation as discussed in Note 12 in the amount of $ 0.2 million and included in the warrant liability in the consolidated balance sheet under ASC Topic 825, Financial Instruments, with changes in fair value recorded in earnings each reporting period. The Company recognized gains equal to $ 0.04 million for the year ended December 31, 2023 related to changes in fair value of the warrants. Common Stock Warrants On December 7, 2023, the Company issued an aggregate 231 warrants to purchase shares of common stock to an accredited investor in conjunction with the issuance of its December 2023 Note. Each warrant has a strike price of $ 5,000.00 per share. The warrant may be exercised during the period commencing December 7, 2023 and ending June 7, 2029. The warrants are classified as other long-term liabilities within the consolidated balance sheets and are carried at fair value, with changes in fair value recorded in earnings. The Company recognized a gain equal to $ 0.1 million for the year ended December 31, 2023, related to the change in fair value of the warrants issued in December 2023. The following is a schedule of changes in warrants issued and outstanding from December 31, 2022 to December 31, 2023: Common Outstanding as of December 31, 2022 — Warrants issued 231 Warrants exercised — Outstanding as of December 31, 2023 231

Fair Value Measurements

Fair Value Measurements	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	12. Fair Value Measurements The Company’s financial instruments consist of its notes held at fair value, derivatives, contingent consideration and warrants. Assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023 were as follows: Fair value measurements as of September 30, 2024 Level 1 Level 2 Level 3 Total (in thousands) Assets Cash and cash equivalents $ 2,269 $ — $ — $ 2,269 Derivatives — — 19 19 Total $ 2,269 $ — $ 19 $ 2,288 Liabilities Warrants — — 156 156 Fair value measurements as of December 31, 2023 Level 1 Level 2 Level 3 Total (in thousands) Liabilities Derivatives $ — $ — $ 122 $ 122 Bridge Notes — — 1,717 1,717 Warrants — — 591 591 Total $ — $ — $ 2,430 $ 2,430 During the nine months ended September 30, 2024, the re were no transfers between Level 1 and Level 2, nor into and out of Level 3. The carrying values of the Company’s prepaid expenses and other current assets, accounts payable and accrued expenses approximate their fair values due to the short-term nature of these assets and liabilitie s. The following summarizes the activity for the Company Level 3 assets and liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2024. December 2023 Derivative In connection with the Company’s issuance of its December 2023 Convertible Note, the Company bifurcated the embedded conversion option and redemption rights and recorded embedded conversion option and redemption rights as a short term derivative liability ("December 2023 Derivative") in the Company’s condensed consolidated balance sheet in accordance with FASB ASC 815, Derivatives and Hedging. The fair value of the embedded derivative was determined using a lattice model. The Company recognized a gain equal to $ 0.0 million and $ 0.1 million for the three and nine months ended September 30, 2024, respectively, related to change in fair value of the December 2023 Derivative recorded in the condensed consolidated statements of operations in change in fair value of derivatives. The December 2023 Derivative is $ 0 as of September 30, 2024 as the December 2023 Convertible Note was paid off as of September 30, 2024. Loss Restoration Derivative In connection with the Company entering into the Loss Restoration Agreement the Company recorded the Loss Restoration Derivative as a derivative asset or a derivative liability in the Company’s condensed consolidated balance sheet depending on the fair value in accordance with FASB ASC 815, Derivatives and Hedging. The fair value of the Loss Restoration Derivative as of April 24, 2024 was $ 0.06 million and was determined using a Monte Carlo model. Monte Carlo Simulation valuation models incorporate assumptions as to stock price volatility, discount rate, dividend rate and risk-free interest rate. The assumptions used to estimate the fair value of the Loss Restoration Derivative are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.7 % — % Weighted-average expected term (in years) 1.25 — Weighted-average expected volatility 116.7 % — % Expected dividend yield 15.0 % — % The Company recognized a gain equal to $ 1.0 million and $ 0.1 million for the three and nine months ended September 30, 2024, respectively, related to change in fair value of the Loss Restoration Derivative recorded in the condensed consolidated statements of operations in change in fair value of derivatives. The Loss Restoration Derivative as of September 30, 2024 of $ 0.02 million is included in condensed consolidated balance sheets as Derivatives in current assets. Accrued Earn Out As part of the Acquisition of CLMBR, Inc., the Sellers shall be entitled to receive a contingent payment in the form of shares of Common Stock (collectively, the “Earn-Out Shares”) calculated in the manner set forth in the Asset Purchase Agreement based on the 2024 Unit Sales (as defined in the Asset Purchase Agreement) and the volume-weighted average price (“VWAP”) for the Company’s common stock based on the 10 consecutive trading days ending on (and including) December 31, 2024, subject to the VWAP Collar. In addition, there were 2 contingent payments (1) based on total CLMBR sales in 2024 ( 5,000 units sold in 2024) and (2) based on CLMBR sales through B2B channel in 2024 ( 2,400 in B2B channel in 2024). Contingent payment (1) was determined at inception to be remote and therefore, $ 0 was recognized for the earn out as of the acquisition date. Contingent payment (2) was probable and a contingent liability of $ 1.3 million was recorded based on in the event the 2024 Unit Sales include at least 2,400 Units sold in the business-to-business channel, the Sellers shall be entitled to an additional number of Earn-Out Shares calculated in the manner set forth in the Asset Purchase Agreement subject to total maximum number of 5,666 Earn-Out Shares. The Company assessed the fair value as of September 30, 2024 and it was determined based on current sales that achieving the projection and likelihood of contingent payment (2) was deemed remote and as a result the Company marked the contingent liability to $ 0 . The Company recognized a gain equal to $ 1.3 million for the nine months ended September 30, 2024 related to change in fair value of the earn out recorded in the condensed consolidated statements of operations in change in fair value of earnout. November 2023 Bridge Notes On November 10, 2023, the Company issued the November Bridge Notes. The fair value of the bridge notes was determined using a discounted cash flow analysis at a discount rate of 21.0 %. The fair value of the bridge notes of $ 1.7 million was recorded as a current liability upon issuance. The Company amended the Bridge notes into convertible notes in January 2024 and subsequently converted the notes into Preferred Stock Series A in February 2024 and March 2024. In February 2024 and March 2024, the Company recognized a loss equal to $ 0.3 million on the extinguishment of debt and loss on change in fair value of $ 0.3 million upon conversion to Series A Preferred Stock. November 2023 (in thousands) Bridge Notes Fair value at December 31, 2023 $ 1,717 Loss on extinguishment of debt 275 Change in estimated fair value of convertible notes 316 Conversion to Series A Preferred Stock ( 2,308 ) Fair value at September 30, 2024 $ — Warrants The following table summarizes the activity for the Company Level 3 warrant liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2024: November 2023 December 2023 February 2024 Woodway Registered Direct Registered Direct Placement Agent Best Efforts Pre-Funded Best Efforts A-1 Best Efforts A-2 Best Efforts Placement Agent Total (in thousands) Warrants Warrants Warrants Warrants Warrants Warrants Warrants Warrants Warrants Warrants Warrants Fair value at December 31, 2023 $ 165 $ 426 $ — $ — $ — $ — $ — $ — $ — $ — $ 591 Issuance of warrants — — 1,800 344 721 50 3,704 2,687 1,903 189 11,398 Change in estimated fair value of warrants ( 165 ) ( 304 ) ( 1,797 ) ( 344 ) ( 719 ) ( 50 ) ( 1,141 ) ( 2,577 ) ( 1,869 ) ( 182 ) ( 9,148 ) Loss on cancelation of warrants — 358 — — — — — — — — 358 Exercise of stock warrants — — — — — — ( 2,563 ) — — — ( 2,563 ) Conversion to Series A Preferred Stock ( 480 ) — — — — — — — — ( 480 ) Fair value at September 30, 2024 $ — $ — $ 3 $ — $ 2 $ — $ — $ 110 $ 34 $ 7 $ 156 November 2023 Warrants On November 10, 2023, the Company issued warrants to two accredited investors to purchase shares of Common Stock. The fair value of the warrants was determined using the Monte Carlo Simulation, given the variable number of shares issuable upon exercise of the warrant. For the outstanding warrants as of September 30, 2024 and December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, (3) dividend yield and (4) and risk free rate. The fair value of the warrants was $ 0.0 million and $ 0.2 million as of September 30, 2024 and December 31, 2023, respectively. The Company recorded a change in fair value of warrants of $ 0.002 million and $ 0.2 million for the three and nine months ended September 30, 2024. The assumptions used to estimate the fair value of the November 2023 Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.3 % 3.8 % Weighted-average expected term (in years) 4.67 5.35 Weighted-average expected volatility 81.2 % 68.20 % Expected dividend yield — % — % December 2023 Warrants On December 7, 2023, the Company issued warrants in connection with the issuance of the December 2023 Convertible Notes. The fair value of the warrants was determined using a Black-Scholes-Merton model, in which the probability and timing of potential future events is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as of September 30, 2024 and December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, (3) dividend yield and (4) a risk free rate. The fair value of the warrants was $ 0.0 million and $ 0.4 million as of September 30, 2024 and December 31, 2023, respectively. The warrants were no longer outstanding at September 30, 2024. The Company recorded a change in fair value of warrants of $ 0.0 million and $ 0.3 million for the three and nine months ended September 30, 2024. The assumptions used to estimate the fair value of the December 2023 Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate — % 3.8 % Weighted-average expected term (in years) — 5.43 Weighted-average expected volatility — % 67.90 % Expected dividend yield — % — % Pursuant to the warrant agreement entered into with accredited investor in December 2023, the warrant to purchase shares of common stock increased to 770 following dilutive issuances in May 2024 whereas the exercise price was reduced to an amount equal to the new issuance price. In June 2024, the exercise price was reduced to $ 400.00 and the warrant shares increased to 2,889 . In June 2024, 3i exercised 231 warrant shares for $ 0.09 million. The remaining 2,658 warrants were exchanged for 375,000 shares of Series A Preferred Stock in June 2024 and the Company recognized a loss equal to $ 0.0 million and $ 0.4 million for three and nine months ended September 30, 2024. February 2024 Warrants On February 1, 2024, the Company issued an aggregate 750 warrants to purchase shares of common stock to an accredited investor in conjunction with the issuance of its $ 6.0 million February 2024 Note. The fair value of the warrants was determined using a Black-Scholes-Merton model, in which the probability and timing of potential future events is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as of September 30, 2024 and December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, (3) dividend yield and (4) a risk free rate. The fair value of the warrants of $ 1.8 million was recorded as a long-term liability upon issuance. The fair value of the warrants was $ 0.003 million as of September 30, 2024. The Company recorded a change in fair value of warrants of $ 0.05 million and $ 1.8 million for the three and nine months ended September 30, 2024. The assumptions used to estimate the fair value of the February 2024 Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.4 % — % Weighted-average expected term (in years) 9.48 — Weighted-average expected volatility 93.3 % — % Expected dividend yield — % — % Woodway Warrants On February 20, 2024, the Company issued warrants in connection with an Exclusive Distribution Agreement with WOODWAY USA, INC. The fair value of the warrants was determined using a Black-Scholes-Merton model, in which the probability and timing of potential future events is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as September 30, 2024 and December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, (3) dividend yield and (4) a risk free rate. The fair value of the warrants of $ 0.3 million was recorded as a long-term liability upon issuance. The fair value of the warrants was $ 0.0 million as of September 30, 2024. The Company recorded a change in fair value of warrants of $ 0.005 million and $ 0.3 million for the three and nine months ended September 30, 2024. The assumptions used to estimate the fair value of the Woodway Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.3 % — % Weighted-average expected term (in years) 9.53 — Weighted-average expected volatility 66.6 % — % Expected dividend yield — % — % Registered Direct Placement Agent Warrants On May 8, 2024, the Company issued warrants in connection with an agreement with the Placement Agent, pursuant to which the Placement Agent agreed to act as the exclusive placement agent in connection with the Registered Offering. The fair value of the warrants was determined using a Black-Scholes-Merton model, in which the probability and timing of potential future events is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as September 30, 2024, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, and (3) dividend yield and (4) a risk free rate. The fair value of the warrants of $ 0.05 million was recorded as a long-term liability upon issuance. The fair value of the warrants was $ 0.0 million as of September 30, 2024. The Company recorded a change in fair value of warrants of $ 0.005 million and $ 0.05 million for the three and nine months ended September 30, 2024. The assumptions used to estimate the fair value of the Placement Agent Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.3 % — % Weighted-average expected term (in years) 4.70 — Weighted-average expected volatility 81.5 % — % Expected dividend yield — % — % Registered Direct Offering Warrants On May 20, 2024, the Company issued warrants in connection with a securities purchase agreement with certain institutional investors. The fair value of the warrants was determined using a Black-Scholes-Merton model, in which the probability and timing of potential future events is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as September 30, 2024 and December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, (3) dividend yield and (4) a risk free rate. The fair value of the warrants of $ 0.7 million was recorded as a long-term liability upon issuance. The fair value of the warrants was $ 0.002 million as of September 30, 2024. The Company recorded a change in fair value of warrants of $ 0.1 million and $ 0.7 million for the three and nine months ended September 30, 2024. The assumptions used to estimate the fair value of the Registered Offering Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.3 % — % Weighted-average expected term (in years) 5.22 — Weighted-average expected volatility 77.8 % — % Expected dividend yield — % — % Best Efforts Offering Pre-Funded Warrants On July 1, 2024, the Company issued warrants in connection with a securities purchase agreement with certain institutional investors. The fair value of the warrants was determined using a Black-Scholes-Merton model, in which the probability and timing of potential future events is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as September 30, 2024 and December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, (3) dividend yield and (4) a risk free rate. The fair value of the warrants of $ 3.7 million was recorded as a long-term liability upon issuance. The Company recorded a change in fair value of warrants of $ 1.1 million and $ 1.1 million for the three and nine months ended September 30, 2024. The fair value of the warrants was $ 0.0 million as of September 30, 2024, as the warrants were exercised in full in July 2024. Best Efforts A-1 Warrants On July 1, 2024, the Company issued warrants in connection with a securities purchase agreement with certain institutional investors. The fair value of the warrants was determined using a Black-Scholes-Merton model, in which the probability and timing of potential future events is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as September 30, 2024 and December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, (3) dividend yield and (4) a risk free rate. The fair value of the warrants of $ 2.7 million was recorded as a long-term liability upon issuance. The fair value of the warrants was $ 0.1 million as of September 30, 2024. The Company recorded a change in fair value of warrants of $ 2.6 million and $ 2.6 million for the three and nine months ended September 30, 2024. The assumptions used to estimate the fair value of the Best Efforts A-1 Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 3.6 % — % Weighted-average expected term (in years) 4.82 — Weighted-average expected volatility 80.0 % — % Expected dividend yield — % — % Best Efforts A-2 Warrants On July 1, 2024, the Company issued warrants in connection with a securities purchase agreement with certain institutional investors. The fair value of the warrants was determined using a Black-Scholes-Merton model, in which the probability and timing of potential future events is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as September 30, 2024 and December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, (3) dividend yield and (4) a risk free rate. The fair value of the warrants of $ 1.9 million was recorded as a long-term liability upon issuance. The fair value of the warrants was $ 0.04 million as of September 30, 2024. The Company recorded a change in fair value of warrants of $ 1.9 million and $ 1.9 million for the three and nine months ended September 30, 2024. The assumptions used to estimate the fair value of the Best Efforts A-2 Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 3.8 % — % Weighted-average expected term (in years) 1.28 — Weighted-average expected volatility 116.7 % — % Expected dividend yield — % — % Best Efforts Placement Agent Warrants On July 1, 2024, the Company issued warrants in connection with a securities purchase agreement with certain institutional investors. The fair value of the warrants was determined using a Black-Scholes-Merton model, in which the probability and timing of potential future events is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as September 30, 2024 and December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, (3) dividend yield and (4) a risk free rate. The fair value of the warrants of $ 0.2 million was recorded as a long-term liability upon issuance. The fair value of the warrants was $ 0.007 million as of September 30, 2024. The Company recorded a change in fair value of warrants of $ 0.2 million and $ 0.2 million for the three and nine months ended September 30, 2024. The assumptions used to estimate the fair value of the Best Efforts Placement Agent Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 3.6 % — % Weighted-average expected term (in years) 4.82 — Weighted-average expected volatility 80.0 % — % Expected dividend yield — % — % The following summarizes the activity for the Company Level 3 liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2023: Convertible Notes The Company entered into several convertible note arrangements with certain investors during 2022. The Company recorded the liability related to the convertible notes at fair value and subsequently remeasured the instruments to fair value using level 3 fair value measurements. The Company recorded a change in fair value adjustment of $ 0.0 million and $ 0.3 million for the three and nine months ended September 30, 2023, respectively. In May 2023, upon closing of the Company's IPO, the November 2022 Convertible notes were converted into an aggregate of 141 shares of common stock. (in thousands) Convertible Notes Fair value at December 31, 2022 $ 4,270 Issuance of convertible notes — Change in estimated fair value of financial instruments 252 Exercise of stock warrants ( 4,521 ) Fair value at September 30, 2023 $ — Warrants On November 13, 2022, the Company issued 23 Class A common stock warrants in connection with the issuance of the November 2022 Convertible Notes. The Company recorded the liability related to the warrants at fair value and subsequently remeasured the instruments to fair value using level 3 fair value measurements. The Company recorded a change in the fair value of warrants of $ 0.0 million and $ 2.3 million for the three and nine months ended September 30, 2023, respectively. In May 2023, upon closing of the Company's IPO, the warrants were exercised and converted into shares of common stock. November 2022 (in thousands) Warrants Fair value at December 31, 2022 $ 3,004 Issuance of warrants — Change in estimated fair value of financial instruments ( 2,266 ) Exercise of stock warrants ( 738 ) Fair value at September 30, 2023 $ —	Note 12. Fair Value Measurements The Company’s financial instruments consist of its convertible notes and warrants. There were no assets measured at fair value on a recurring basis as of December 31, 2022 or December 31, 2023. Liabilities measured at fair value on a recurring basis as of December 31, 2023 and 2022 were as follows: Fair value measurements as of December 31, 2023 Level 1 Level 2 Level 3 Total (in thousands) Liabilities Embedded derivatives $ — $ — $ 122 $ 122 Bridge Notes — — 1,717 1,717 Warrants — — 591 591 Total $ — $ — $ 2,430 $ 2,430 Fair value measurements as of December 31, 2022 Level 1 Level 2 Level 3 Total (in thousands) Liabilities Convertible notes — — 4,270 4,270 Warrants — — 3,004 3,004 Total $ — $ — $ 7,274 $ 7,274 During the year ended December 31, 2023, there were no transfers between Level 1 and Level 2, nor into and out of Level 3. The following tables summarize the activity for the Company Level 3 liabilities measured at fair value on a recurring basis for the year ended December 31, 2023 : Convertible Notes The Company entered into several convertible note arrangements with certain investors during 2020, 2021, and 2022. The Company recorded the liability related to the convertible notes at fair value and subsequently remeasured the instruments to fair value using level 3 fair value measurements. The Company recorded a change in fair value adjustment of $ 0.3 million for the year ended December 31, 2023. In May 2023, upon closing of the Company's IPO, the November 2022 Convertible notes were converted into an aggregate of 141 shares of common stock. (in thousands) Convertible Notes Fair value at December 31, 2022 $ 4,270 Issuance of convertible notes — Change in estimated fair value of financial instruments 251 Conversion of convertible notes into common stock ( 4,521 ) Fair value at December 31, 2023 $ — Warrant Transactions On November 13, 2022, the Company issued 23 common stock warrants in connection with the issuance of the November 2022 Convertible Notes. The fair value of the warrants was determined using a PWERM, in which the probability and timing of potential future events (such as a qualified equity financing prior to maturity) is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as of December 31, 2022, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, and (3) a discount rate of 21.7 %. The fair value of the warrants of $ 3.5 million was recorded as a long-term liability upon issuance. In May 2023, upon closing of the Company's IPO, the warrants were exercised and converted into shares of common stock. The Company recorded a change in the fair value of warrants of $ 2.3 million for the year ended December 31, 2023. On November 10, 2023, the Company issued warrants to two accredited investors to purchase shares of common stock of the Company. The fair value of the warrants was determined using the Monte Carlo Simulation , given the variable number of shares issuable upon exercise of the warrant. For the outstanding warrants as of December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, and (3) and risk free rate of 3.8 %. The fair value of the warrants of $ 0.2 million was recorded as a long-term liability upon issuance. A change in the fair value of warrants of $ 0.04 million resulted in a long-term liability of $ 0.2 million as of December 31, 2023. On December 7, 2023, the Company issued warrants in connection with the issuance of the December 2023 Convertible Notes. The fair value of the warrants was determined using a Black-Scholes-Merton model, in which the probability and timing of potential future events is considered in order to estimate the fair value of the warrants as of each valuation date. For the outstanding warrants as of December 31, 2023, management determined the fair value of the warrants using the following significant unobservable inputs: (1) probability and timing of events, (2) expected future equity value of the underlying shares at the time of conversion, and (3) a risk free rate of 3.8 %. The fair value of the warrants of $ 0.5 million was recorded as a long-term liability upon issuance. A change in the fair value of warrants of $ 0.1 million resulted in a long-term liability of $ 0.4 million as of December 31, 2023. November 13, 2022 November 10, 2023 December 7, 2023 Total (in thousands) Warrants Warrants Warrants Warrants Fair value at December 31, 2022 $ 3,004 $ — $ — $ 3,004 Issuance of warrants — 207 523 730 Change in estimated fair value of financial instruments ( 2,266 ) ( 42 ) ( 97 ) ( 2,405 ) Exercise of stock warrants ( 738 ) — — ( 738 ) Fair value at December 31, 2023 $ — $ 165 $ 426 $ 591 November 2023 Bridge Notes On November 10, 2023, the Company issued the November Bridge Notes. The fair value of the bridge notes were determined using a discounted cash flow analysis at a discount rate of 21.0 %. The fair value of the bridge notes of $ 1.7 million was recorded as a current liability upon issuance. The Company recognized loss equal to $ 0.1 million for the year ended December 31, 2023 related to changes in fair value for the November Bridge Notes. (in thousands) Bridge Notes Fair value at December 31, 2022 $ — Issuance of notes 1,663 Change in estimated fair value of financial instruments 54 Fair value at December 31, 2023 $ 1,717 In connection with the Company’s issuance of its December 2023 Note, the Company bifurcated the embedded conversion option and redemption rights and recorded embedded conversion option and redemption rights as a short term derivative liability in the Company’s balance sheet in accordance with FASB ASC 815, Derivatives and Hedging. The fair value of the embedded derivative was determined using a lattice model. The derivative liability will be remeasured at each reporting period using the lattice model with changes in fair value recorded in the consolidated statements of operations in other expense (income). The Company recognized gains equal to $ 0.1 million for the year ended December 31, 2023 related to changes in fair value of the embedded derivative for the December 2023 Note (in thousands) Derivatives Fair value at December 31, 2022 $ — Issuance of derivatives 174 Change in estimated fair value of financial instruments ( 52 ) Fair value at December 31, 2023 $ 122 The following tables summarize the activity for the Company Level 3 liabilities measured at fair value on a recurring basis for the year ended December 31, 2022: (in thousands) Convertible Notes Fair value at December 31, 2021 — Issuance of convertible notes 10,303 Change in estimated fair value of financial instruments 107 Conversion of convertible notes into Series A preferred stock ( 5,926 ) Fair value at December 31, 2022 $ 4,270 (in thousands) Warrants Fair value at December 31, 2021 $ — Issuance of warrants 3,482 Change in estimated fair value of financial instruments ( 478 ) Fair value at December 31, 2022 $ 3,004 Convertible Notes As further described in Note 10, the Company entered into several convertible note arrangements with certain investors during 2023 and 2022. The Company recorded the liability related to the convertible notes at fair value and subsequently remeasured the instruments to fair value using level 3 fair value measurements. The Company recorded a change in fair value adjustment of $ 0.3 million and $ 0.1 million in the consolidated statement of operations and comprehensive loss for the year ended December 31, 2023 and 2022, respectively. Warrants As further described in Note 11, the Company issued warrants to various third-party investors in 2023 and 2022. The Company recorded the liability related to the warrants at fair value and subsequently remeasured the instruments to fair value using level 3 fair value measurements. The Company recorded a change in fair value adjustment of $ 2.4 million and $ 0.5 million in the consolidated statement of operations and comprehensive loss for the year ended December 31, 2023 and 2022, respectively.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	14. Commitments and Contingencies Royalty Agreement In 2017, the Company entered into a royalty agreement with Fuseproject and agreed to pay 3 % of cumulative FORME net sales up to $ 5.0 million and 1 % of cumulative FORME net sales above $ 5.0 million, up to a maximum total royalty of $ 1.0 million. Regardless of the level of cumulative net sales, a guaranteed minimum payment of $ 0.2 million shall be paid in the first 12 months after the product's initial retail release as an advance towards the royalty payments which was accrued as of September 30, 2024. The Company recorded royalty expense of $ 0.005 million and $ 0.02 million for the three and nine months ended September 30, 2024. Legal Proceedings On March 7, 2024, a petition was filed by Tung Keng Enterprise Co., Ltd. d/b/a DK City Co., Ltd. (“DK City”) against CLMBR. and the Company in the United States District Court for the District of Colorado to enforce a monetary arbitration award of approximately $ 2.25 million against CLMBR (the “Petition”). The Company was not involved in that prior arbitration, which involved alleged breaches of an equipment manufacturing agreement between CLMBR and DK City. On June 25, 2024, CLMBR and the Company collectively resolved the dispute via a Confidential Settlement Agreement and Mutual Release with DK City. Pursuant to that agreement, the Company is required to make certain payments to DK City, CLMBR and the Company will be released from liability, and the Petition will be voluntarily dismissed without prejudice. Total payments greater than one year from September 30, 2024 of $ 1.1 million are included in Other long term liabilities in the condensed consolidated balance sheet. The Company is involved in legal proceedings in the normal course of business. The Company currently believes that any ultimate liability arising out of such proceedings will not have a material adverse effect on the Company’s financial position, results of operations or cash flows.	Note 14. Commitments and Contingencies Royalty Agreement In 2017, the Company entered into a royalty agreement with Fuseproject and agreed to pay 3 % of cumulative net sales up to $ 5.0 million and 1 % of cumulative net sales above $ 5.0 million, up to a maximum total royalty of $ 1.0 million. Regardless of the level of cumulative net sales, a guaranteed minimum payment of $ 0.2 million shall be paid in the first 12 months after the products initial retail release as an advance towards the royalty payments which was accrued as of December 31, 2023. Legal Proceedings On March 7, 2024, a petition was filed by Tung Keng Enterprise Co., Ltd. d/b/a DK City Co., Ltd. (“DK City”) against CLMBR and the Company in the United States District Court for the District of Colorado to enforce a monetary arbitration award of approximately $ 2.25 million against CLMBR (the “Petition”). The Company was not involved in that prior arbitration, which involved alleged breaches of an equipment manufacturing agreement between CLMBR and DK City and was resolved prior to the Company’s purchase of CLMBR. We dispute that we are liable for the amount claimed by DK City in our Petition. We plan to vigorously defend the Petition if and when called to answer or respond to the Petition. The final outcome of this matter, however, cannot be predicted with complete certainty, and our failure to successfully defend against these allegations could have a material adverse effect on our business, financial condition and results of operation. The Company is also involved in legal proceedings in the normal course of business. The Company currently believes that any ultimate liability arising out of such proceedings will not have a material adverse effect on the Company’s financial position, results of operations or cash flows.

Leases

Leases	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Leases	13. Leases Lease Obligations The Company adopted ASC 842 on January 1, 2022, using the effective date transition method, which requires a cumulative-effect adjustment to the opening balance of retained earnings on the effective date. The Company has made certain assumptions and judgements when applying ASC 842 including the adoption of the package of practical expedients available for transition. The practical expedients allowed the Company to not reassess (i) whether expired or existing contracts contained leases, (ii) lease classification for expired or existing leases and (iii) previously capitalized initial direct costs. The Company also elected not to recognize right-of-use assets and lease liabilities for short-term leases (leases with a term of twelve months or less). Operating lease arrangements primarily consist of office and warehouse leases expiring at various years through 2028. The facility leases have original lease terms of two to seven years and contain options to extend the lease up to 5 years or terminate the lease. Options to extend are included in leased right-of-use assets and lease liabilities in the condensed consolidated balance sheet when the Company is reasonably certain it will renew the underlying leases. Since the implicit rate of such leases is unknown and the Company is not reasonably certain to renew its leases, the Company has elected to apply a collateralized incremental borrowing rate to facility leases on the original lease term in calculating the present value of future lease payments. As of September 30, 2024, the weighted average discount rate for operating leases was 9.49 % and the weighted average remaining lease term for operating leases was 2.4 years, respectively. As of December 31, 2023, the weighted average discount rate for operating leases was 9.49 % and the weighted average remaining lease term for operating leases was 4.42 years, respectively. The Company has entered into various short-term operating leases for office and warehouse space, with an initial term of twelve months or less. These short-term leases are not recorded on the Company’s condensed consolidated balance sheet. The components of lease expense and other information for the three and nine months ended September 30, 2024 and 2023 were as follows. Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 (in thousands) (in thousands) Operating lease costs $ 122 $ 25 $ 282 $ 67 Short-term lease costs 10 3 31 61 Total lease costs 132 28 313 128 Other information: Cash paid for amounts included in the measurement of operating lease liability $ 122 $ 25 $ 282 $ 67 Right-of-use assets of $ 0.0 million and $ 0.3 million were obtained in exchange for lease liabilities during the nine months ended September 30, 2024 and 2023 respectively. Total right-of-use assets of $ 0.4 million and operating lease liabilities of $ 0.4 million were acquired in the Acquisition and recorded at fair value on the acquisition date. The following represents the Company’s minimum annual rental payments under operating leases for each of the next five years and thereafter: Fiscal Year Ending December 31, Operating (in thousands) 2024 (remaining) 89 2025 282 2026 78 2027 78 2028 33 Thereafter — Total future minimum lease payments 560 Less: imputed interest ( 48 ) Present value of operating lease liability $ 512 Less: current portion of lease liability 302 Non-current portion of lease liability 210 Present value of operating lease liability $ 512	Note 13. Leases The Company adopted ASC 842 on January 1, 2022, using the effective date transition method, which requires a cumulative-effect adjustment to the opening balance of retained earnings on the effective date. As a result of the adoption of ASC 842, the Company recognized right-of-use assets and lease liabilities of $ 0.3 million and $ 0.3 million, respectively, as of the January 1, 2022, effective date. There was no impact to opening retained earnings from the adoption of ASC 842. The Company has made certain assumptions and judgements when applying ASC 842 including the adoption of the package of practical expedients available for transition. The practical expedients allowed the Company to not reassess (i) whether expired or existing contracts contained leases, (ii) lease classification for expired or existing leases and (iii) previously capitalized initial direct costs. The Company also elected not to recognize right-of-use assets and lease liabilities for short-term leases (leases with a term of twelve months or less). Operating lease arrangements primarily consist of office and warehouse leases expiring at various years through 2024. The facility leases have original lease terms of two to seven years and contain options to extend the lease up to 5 years or terminate the lease. Options to extend are included in leased right-of-use assets and lease liabilities in the consolidated balance sheet when the Company is reasonably certain it will renew the underlying leases. Since the implicit rate of such leases is unknown and the Company is not reasonably certain to renew its leases, the Company has elected to apply a collateralized incremental borrowing rate to facility leases on the original lease term in calculating the present value of future lease payments. As of December 31, 2023, the weighted average discount rate for operating leases was 9.49 % and the weighted average remaining lease term for operating leases was 4.42 years, respectively. As of December 31, 2022, the weighted average discount rate for operating leases was 7.98 % and the weighted average remaining lease term for operating leases was 0.8 years, respectively. The Company has entered into various short-term operating leases for office and warehouse space, with an initial term of twelve months or less. These short-term leases are not recorded on the Company’s consolidated balance sheet and the related lease expense for these short-term leases was $ 0.1 million and $ 0.1 million for the year ended December 31, 2023 and 2022, respectively. Operating lease cost was $ 0.1 million and $ 0.6 million for the year ended December 31, 2023 and 2022, respectively. Total operating lease cost was $ 0.2 million and $ 0.7 million for the year ended December 31, 2023 and 2022, respectively. Right-of-use assets of $ 0.3 million and $ 0.4 million were obtained in exchange for lease liabilities during the years ended December 31, 2023 and 2022, respectively. Lease Obligations The following represents the Company’s maturities of operating lease liabilities under operating leases for each of the next five years and thereafter: Fiscal Year Ending December 31, Operating (in thousands) 2024 78 2025 78 2026 78 2027 78 Thereafter 33 Total future minimum lease payments 345 Less: imputed interest ( 62 ) Present value of operating lease liability $ 283 Less: current portion of lease liability 54 Non-current portion of lease liability 229 Present value of operating lease liability $ 283

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
Stockholders' Equity (Deficit)	15. Stockholders’ Equity (Deficit) Common Stock The Company’s authorized common stock consisted of 900,000,000 shares at $ 0.0001 par value, as of September 30, 2024 and December 31, 2023. The issued and outstanding common stock was 171,705 shares and 3,548 shares as of September 30, 2024 and December 31, 2023, respectively. In February 2023, the Company completed a rights offering involving the sale of Class A common stock to all existing accredited investors as of December 19, 2022, at a price equal to approximately $ 2,040.00 per share. In connection with the rights offering, the Company issued a total of 2,437 shares of Class A common stock, of which 268 was issued in December 2022, and 2,169 was issued in January and February 2023. In January 2024 through May 2024, the Company issued 407 shares of common stock, par value $ 0.0001 , from equity line of credit. In May 2024, the Company entered into a securities purchase agreement with certain institutional investors, pursuant to which the Company agreed to issue and sell, in a registered direct offering priced at-the-market under the rules of The Nasdaq Stock Market an aggregate of 1,420 shares of common stock, par value $ 0.0001 , of the Company, at an offering price of $ 704.00 per share. In July 2024, the Company commenced a best efforts public offering of an aggregate of 2,100 shares of common stock, par value $ 0.0001 per share, of the Company, at an offering price of $ 141.00 and issued 26,269 shares of common stock from exercise of pre-funded warrants of common stock, par value $ 0.0001 , of the Company, at an offering price of $ 140.90 per share. In June 2024 through September 2024, the Company issued 120,361 shares of common stock, par value $ 0.0001 , from At the Market offering. Preferred Stock In January 2024, our board authorized the proposed issuance of shares of non-voting Series A and Series B convertible preferred stock. The Company's authorized preferred stock consists of 200,000,000 shares at $ 0.0001 par value as of September 30, 2024. The Series A Certificate designated 5,000,000 shares of the Company’s preferred stock as Series A Preferred Stock. The Series B Certificate designated 1,500,000 shares of the Company’s preferred stock as Series B Preferred Stock. In September 2024, our board authorized the proposed issuance of shares of non-voting Series C convertible preferred stock. The Series C Certificate designated 5,000,000 shares of the Company’s preferred stock as Series C Preferred Stock. The remaining unissued shares of our authorized preferred stock are undesignated. On April 18, 2024, the Series A Certificate was amended increasing designated shares from 5,000,000 to 7,000,000 . On June 28, 2024 the Series A Certificate was amended increasing designated shares from 7,000,000 to 10,000,000 . The Series A convertible preferred stock is subject to certain rights, preferences, privileges, and obligations, including voluntary and mandatory conversion provisions, as well as beneficial ownership restrictions and share issuance caps, as described below and as set forth in the Series A Certificate. The Series A convertible preferred stock can be issued at any time and any subsequent mandatory or voluntary conversion into common stock shall be at a conversion price at least equal to or above the closing price per share of the Common Stock as reported on Nasdaq on the last trading day immediately preceding the date that the Series A Certificate was approved by our board of directors, subject to customary adjustments for stock splits and combinations. The Series A convertible preferred stock includes the following: • Subject to certain restrictions specified in the Series A Certificate, and applicable legal and regulatory requirements, including without limitation, the listing requirements of the Nasdaq Stock Market, (i) each share of Series A convertible preferred stock is convertible, at the option of the holder, at any time, provided that such conversion occurs at least 12 months following the Original Issuance Date (as defined in the Series A Certificate), into such whole number of fully paid and non-assessable shares of common stock as is determined by dividing the Original Issue Price (as defined in the Series A Certificate) by the Conversion Price (as defined in the Series A Certificate) in effect at the time of conversion, and (ii) upon the earliest Mandatory Conversion Time (as defined in the Series A Certificate) all outstanding shares of Series A convertible preferred stock shall automatically be converted into shares of common stock; • In no event shall any share of Series A convertible preferred stock convert into shares of common stock if the total number of shares of common stock issued would exceed 19.99 % of the total number of our shares of common stock outstanding as of immediately prior to the adoption of the Series A Certificate; • Dividends accrue on each share of Series A convertible preferred stock at the rate per annum of 8 % of the Original Issue Price of such share, plus the amount of previously accrued dividends, compounded annually, subject to certain restrictions and provisions as set forth in the Series A Certificate; and • The Series A convertible preferred stock does not have any voting rights, other than any vote required by law or our certificate of incorporation (which does not currently provide for any such voting rights). Pursuant to the Certificate of Designations of Series A Preferred Stock, on September 30, 2024, the Board of Directors of the Company declared a dividend on the shares of Series A Preferred Stock issued and outstanding as of the record date for such dividend, as a dividend in kind, in the form of 269,334 shares of Series A Preferred Stock. The Company issued 59,668 Dividend Shares on September 30, 2024 and 209,666 Dividend Shares on October 1, 2024. The Series B convertible preferred stock includes the following: • Subject to certain conversion restrictions as specified in the Series B Certificate, and applicable legal and regulatory requirements, including without limitation, the listing requirements of the Nasdaq Stock Market, subject to and upon the receipt of the approval of the stockholders of the Company, and provided that such conversion occurs at least 24 months following the Original Issuance Date (as defined in the Series B Certificate), each share of Series B Preferred Stock shall be automatically converted into such whole number of fully paid and non-assessable shares of Common Stock as is determined by dividing the $ 2.00 original issue price (subject to adjustment in the event of any stock dividend, stock split, combination or other similar recapitalization) by the Conversion Price (as defined in the Series B Certificate) in effect at the time of conversion. • In the event that stockholder approval is not obtained, the holders of the Series B Preferred Stock may voluntarily convert the Series B Preferred Stock into Common Stock, provided that in no event shall the number of shares of Common Stock issued upon such voluntary conversion exceed 19.99 % of the total number of shares of Common Stock outstanding as of immediately prior to the execution of the Asset Purchase Agreement. • The Series B Preferred Stock does not have any voting rights, other than any vote required by law or the Company’s certificate of incorporation (which does not currently provide for any such voting rights) and is not entitled to any dividends. The Company classifies Series B Preferred Stock in accordance with ASC 480, Distinguishing Liabilities from Equity, as there are conversion features that are subject to shareholder approval which is outside of the Company and therefore the securities should be classified outside of permanent stockholders’ deficit. Upon shareholder approval on May 31, 2024, the Company classified the Series B Preferred Stock as permanent equity as of September 30, 2024. The Series C convertible preferred stock includes the following: • Subject to certain restrictions specified in the Series A Certificate, and applicable legal and regulatory requirements, including without limitation, the listing requirements of the Nasdaq Stock Market, (i) each share of Series C convertible preferred stock is convertible, at the option of the holder, at any time, provided that such conversion occurs at least 18 months following the Original Issuance Date (as defined in the Series C Certificate), into such whole number of fully paid and non-assessable shares of common stock as is determined by dividing the Original Issue Price (as defined in the Series C Certificate) by the Conversion Price (as defined in the Series C Certificate) in effect at the time of conversion, and (ii) upon the earliest Mandatory Conversion Time (as defined in the Series C Certificate) all outstanding shares of Series C convertible preferred stock shall automatically be converted into shares of common stock; • In the event that stockholder approval is not obtained, the holders of the Series C convertible preferred stock may voluntarily convert the Series C convertible preferred stock, provided that in no event shall the number of shares of Common Stock issued upon such voluntary conversion exceed 19.99 % of the total number of shares of Common Stock outstanding as of immediately prior to the Effective Date (as defined in the Series C Certificate); • Dividends accrue on each share of Series C convertible preferred stock at the rate per annum of 15 % of the Original Issue Price of such share, plus the amount of previously accrued dividends, compounded annually, subject to certain restrictions and provisions as set forth in the Series C Certificate; and • The Series C convertible preferred stock does not have any voting rights, other than any vote required by law or our certificate of incorporation (which does not currently provide for any such voting rights). The Company has no t declared or paid any dividends on our Series C Preferred Stock as of September 30, 2024.	Note 15. Stockholders’ Deficit Common Stock The Company’s authorized common stock consisted of 900,000,000 and 369,950,000 shares at $ 0.0001 par value, as of December 31, 2023 and December 31, 2022, respectively. The issued and outstanding common stock was 3,548 shares and 613 shares as of December 31, 2023 and December 31, 2022, respectively. In February 2023, the Company completed a rights offering involving the sale of Class A common stock to all existing accredited investors as of December 19, 2022, at a price equal to approximately $ 2,051.40 per share. In connection with the rights offering, the Company issued a total of 2,437 shares of Class A common stock, of which 268 was issued in December 2022, and 2,169 was issued in January and February 2023. Preferred Stock On December 23, 2022, all outstanding shares of redeemable convertible preferred stock were converted into shares of common stock on a one -to-one basis. Accordingly, no shares of preferred stock were outstanding as of December 31, 2022. On December 23, 2022 the Company amended and restated its certificate of incorporation to provide for, among other things, the Company’s authorized capital stock to consist of 369,950,000 shares of common stock, par value $ 0.0001 per share and 200,000,000 share of preferred stock, par value $ 0.0001 per share. Dividends The holders of common stock are entitled to receive dividends upon declaration by the Board of Directors. Such dividends are non-cumulative. As of December 31, 2023 and 2022, no dividends have been declared or distributed to any stockholders. Liquidation Preferences In the event of any voluntary or involuntary liquidation event, dissolution or winding up of the Company or deemed liquidation event, holders of our common stock will be entitled to share ratably in the net assets legally available for distribution to the stockholders after the payment of all of our debts and other liabilities, subject to the satisfaction of any liquidation preference granted to the holders of any outstanding shares of preferred stock. Rights and Preferences There are no preemptive, redemption or sinking fund provisions applicable to our common stock. The rights, preferences, and privileges of the holders of our common stock are subject to, and may be adversely affected by, the rights of the holders of shares of any series of our preferred stock that we may designate and issue in the future. Voting The holder of each share of preferred stock is entitled to one vote for each share of common stock into which such preferred stock is convertible at the time of the vote. With respect to such vote, such holder has full voting rights and powers equal to the voting rights of the holders of common stock. Redemption The Company has classified the preferred stock as temporary equity as the shares have certain redemption features that are not solely in the control of the Company. The preferred stock is not currently redeemable because the deemed liquidation provision is considered a substantive condition that is contingent on the event and it is not currently probable that it will become redeemable. The Company classifies preferred stock in accordance with ASC 480, Distinguishing Liabilities from Equity, which requires that contingently redeemable securities be classified outside of permanent stockholders’ equity. Accordingly, the Company has classified all shares and classes of preferred stock as mezzanine equity in the accompanying financial statements as of December 31, 2021. In 2022, the Company’s preferred stock was converted to common stock on a one -to-one share basis. As a result, there is no mezzanine equity as of December 31, 2023.

Equity-Based Compensation

Equity-Based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Equity-Based Compensation	16. Equity-Based Compensation 2023 and 2020 Equity Incentive Plan Presented below is a summary of the compensation cost recognized in the condensed consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2024 and 2023. Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 Research and development $ 1,206 $ 1,347 $ 3,527 $ 4,803 Sales and marketing 2 87 ( 5 ) 407 General and administrative 1,949 3,402 5,926 18,563 Total $ 3,157 $ 4,836 $ 9,448 $ 23,773 For the three and nine months ended September 30, 2024 and 2023, $ 0.0 million and $ 0.1 million and $ 0.2 million and $ 0.7 million of stock-based compensation was capitalized as software costs, respectively. During the nine months ended September 30, 2024, the Company did no t grant any shares under the 2023 and 2020 Plan. The Company has no t granted any restricted stock or stock appreciation rights. In December 2022, the Company enacted a restructuring cost savings initiative which resulted in employee terminations in both December 2022 and January 2023. In association with January 2023 terminations, the Company accelerated the vesting of a number of individual option awards, resulting in the accelerated vesting of 1 share on the date of modification. Also in January 2023, the Company repriced 75 option awards. Both the accelerated vesting and repricing were accounted for as an equity award modification under ASC Topic 718 which resulted in adjustment of the award value to reflect the fair value at the modification date and acceleration of the recognition schedule in the case of awards which were modified to have accelerated vesting. The adjustment resulted in additional expense of $ 0.5 million. In June 2023, the Company granted 324 options to non-employee directors, selected executives and other key employees where vesting is contingent on the Company's share price meeting certain targets. The fair value of each option granted was estimated on the date of grant using the Monte Carlo valuation model and assumes that share price targets are achieved. The following summary sets forth the stock option activity under the 2023 and 2020 Plan: Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value (in thousands) Outstanding as of December 31, 2023 854 $ 10,118.00 9.3 $ 547 Granted — — Exercised — — Cancelled or forfeited ( 46 ) 8,428.00 Outstanding as of September 30, 2024 808 $ 10,214.00 8.5 $ — Options exercisable as of September 30, 2024 344 $ 6,311.00 8.4 $ — Options unvested as of September 30, 2024 491 $ 14,395.00 8.6 $ — The aggregate intrinsic value of options outstanding, exercisable and unvested were calculated as the difference between the exercise price of the options and the estimated fair market value of the Company’s common stock, as of September 30, 2024. A summary of unvested common stock from early option exercises that are subject to repurchase by the Company under the 2020 Plan is as follows: Early Option Exercises Number of options Weighted average exercise price Repurchase liability (in thousands) Unvested common stock as of December 31, 2023 3 $ — $ 8 Issued — — — Vested ( 2 ) — — Repurchased — — — Unvested common stock as of September 30, 2024 1 $ 3 During the nine months ended September 30, 2024, the Company did not grant any shares under the 2023 and 2020 Plan. For the nine months ended September 30, 2023, the weighted-average grant date fair value per option was $ 50,680.00 . The fair value of each option was estimated at the grant date using the Black-Scholes method with the following assumptions: September 30, September 30, 2024 2023 Weighted-average risk-free interest rate (1) — % 3.7 % Weighted-average expected term (in years) — 5.93 Weighted-average expected volatility (2) — % 62.3 % Expected dividend yield — % — % (1) Based on U.S. Treasury seven-year constant maturity interest rate whose term is consistent with the expected term of the option. (2) Expected volatility is based on an analysis of comparable public company volatilities and adjusted for the Company’s stage of development. With respect to the 2023 and 2020 Plan, the Company recognized stock compensation expense of $ 3.2 million and $ 5.0 million and $ 9.6 million and $ 24.5 million for the three and nine months ended September 30, 2024 and 2023, respectively, of which $ 0.0 million and $ 0.1 million and $ 0.2 million and $ 0.7 million of stock-based compensation was capitalized as software costs, respectively. As of September 30, 2024 and December 31, 2023, the Company had $ 7.5 million and $ 17.1 million of unrecognized stock-based compensation expense that is expected to be recognized over a weighted-average period of 1.0 years and 1.7 years, respectively. For financial reporting purposes for the awards granted in January 2023, we applied a straight-line calculation between the $ 120,000.00 per share determined in the contemporaneous third-party valuation as of December 31, 2022 and the $ 24,320.00 per share determined in the contemporaneous third-party valuation as of March 31, 2023 to determine the fair value of our common stock on the grant date. Using the benefit of hindsight, we determined that the straight-line calculation would provide the most appropriate conclusion for the valuation of our common stock on the interim dates between valuations because we did not identify any single event or series of events that occurred during this interim period that would have caused a material change in fair value. Based on this calculation, we assessed the fair value of our common stock for awards granted in January 2023 to be $ 77,080.00 per share.	Note 16. Equity-Based Compensation 2023 and 2020 Equity Incentive Plan Presented below is a summary of the compensation cost recognized in the consolidated statements of operations and comprehensive loss for the year ended December 31, 2023 and 2022. Year Ended December 31, 2023 2022 (in thousands) Research and development $ 6,505 $ 1,765 Sales and marketing 507 286 General and administrative 22,932 4,297 Total stock-based compensation $ 29,943 $ 6,348 For the year ended December 31, 2023 and 2022, $ 0.9 million and $ 0.0 million of stock-based compensation was capitalized as software costs, respectively. During the year ended December 31, 2023, the Company granted options to purchase 938 shares under the 2023 and 2020 Plan. The Company has no t granted any restricted stock or stock appreciation rights. In December 2022, the Company enacted a restructuring cost savings initiative which resulted in employee terminations in both December 2022 and January 2023. In association with January 2023 terminations, the Company accelerated the vesting of a number of individual option awards, resulting in the accelerated vesting of 2 shares on the date of modification. Also in January 2023, the Company repriced 75 option awards. Both the accelerated vesting and repricing were accounted for as an equity award modification under ASC Topic 718 which resulted in adjustment of the award value to reflect the fair value at the modification date and acceleration of the recognition schedule in the case of awards which were modified to have accelerated vesting. The adjustment resulted in additional expense of $ 0.5 million. In June 2023, the Company granted 324 options to non-employee directors, selected executives and other key employees where vesting is contingent on the Company's share price meeting certain targets. The fair value of each option granted was estimated on the date of grant using the Monte Carlo valuation model and assumes that share price targets are achieved. The following summary sets forth the stock option activity under the 2023 and 2020 Plan: Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value (in thousands) Outstanding as of December 31, 2022 112 $ 9,200.00 9.6 $ 11,706 Granted 938 9,040.00 Exercised ( 169 ) 2,120.00 12,690 Cancelled or forfeited ( 25 ) 5,200.00 Outstanding as of December 31, 2023 856 10,120.00 9.3 $ 547 Options exercisable as of December 31, 2023 231 $ 6,880.00 9.0 $ 264 Options unvested as of December 31, 2023 640 $ 12,400.00 9.4 $ 299 The aggregate intrinsic value of options outstanding, exercisable and unvested were calculated as the difference between the exercise price of the options and the estimated fair market value of the Company’s common stock, as of December 31, 2023. A summary of unvested common stock from early option exercises that are subject to repurchase by the Company under the 2020 Plan is as follows: Early Option Exercises Number of options Weighted average exercise price Repurchase liability (in thousands) Unvested common stock as of December 31, 1 $ — $ 306 Issued 6 4,160.00 — Vested ( 3 ) — — Repurchased ( 1 ) — — Unvested common stock as of December 31, 3 $ 8 For the year ended December 31, 2023 and 2022, the weighted-average grant date fair value per option was $ 46,520.00 and $ 108,680.00 respectively. T he fair value of each option was estimated at the grant date using the Black-Scholes method with the following assumptions: December 31, December 31, 2023 2022 Weighted-average risk-free interest rate (1) 3.7 % 3.3 % Weighted-average expected term (in years) 5.87 5.35 Weighted-average expected volatility (2) 62.29 % 54.6 % Expected dividend yield — % — % (1) Based on U.S. Treasury seven-year constant maturity interest rate whose term is consistent with the expected term of the option. (2) Expected volatility is based on an analysis of comparable public company volatilities and adjusted for the Company’s stage of development. With respect to the 2023 and 2020 Plan, the Company recognized stock compensation expense of $ 29.9 million and $ 6.3 million for the year ended December 31, 2023 and 2022, respectively, of which $ 0.9 million and $ 0.0 million was capitalized as software costs for the year ended December 31, 2023 and 2022, respectively. As of December 31, 2023 and December 31, 2022, the Company had $ 17.1 million and $ 5.9 million of unrecognized stock-based compensation expense that is expected to be recognized over a weighted-average period of 1.7 years and 1.6 years, respectively. For financial reporting purposes for the awards granted in January 2023, we applied a straight-line calculation between the $ 120,000.00 per share determined in the contemporaneous third-party valuation as of December 31, 2022 and the $ 24,320.00 per share determined in the contemporaneous third-party valuation as of March 31, 2023 to determine the fair value of our common stock on the grant date. Using the benefit of hindsight, we determined that the straight-line calculation would provide the most appropriate conclusion for the valuation of our common stock on the interim dates between valuations because we did not identify any single event or series of events that occurred during this interim period that would have caused a material change in fair value. Based on this calculation, we assessed the fair value of our common stock for awards granted in January 2023 to be $ 77,080.00 per share.

Concentration of Credit Risk an

Concentration of Credit Risk and Major Customers and Vendors	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Risks and Uncertainties [Abstract]
Concentration of Credit Risk and Major Customers and Vendors	17. Concentration of Credit Risk and Major Customers and Vendors Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents. The Company’s cash and cash equivalents are maintained with high-quality financial institutions, the compositions and maturities of which are regularly monitored by management. For the nine months ended September 30, 2024 there was one customer representing greater than 10 % of the Company’s total revenue. For the nine months ended September 30, 2023 there were no customer representing greater than 10 % of the Company’s total revenue. The Company had three vendors representing greater than 10 % of total finished goods purchases for the nine months ended September 30, 2023. The Company had no vendors representing greater than 10 % of total finished goods for the nine months ended September 30, 2024.	Note 17. Concentration of Credit Risk and Major Customers and Vendors Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents. The Company’s cash and cash equivalents are maintained with high-quality financial institutions, the compositions and maturities of which are regularly monitored by management. For the year ended December 31, 2023 and 2022, there were no customers representing greater than 10 % of the Company’s total revenue. The Company had three vendors representing greater than 10 % of total finished goods purchases for the year ended December 31, 2023 and year ended December 31, 2022, respectively.

Benefit Plans

Benefit Plans	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Retirement Benefits [Abstract]
Benefit Plans	18. Benefit Plans The Company established a defined contribution savings plan under Section 401(k) of the Internal Revenue Code. This plan covers all employees who meet minimum age and service requirements and allows participants to defer a portion of their annual compensation on a pre-tax basis. Matching contributions to the plan may be made at the discretion of the Company’s board of directors. During the nine months ended September 30, 2024 and 2023, the Company did no t make any contributions to the plan.	Note 18. Benefit Plans The Company established a defined contribution savings plan under Section 401(k) of the Internal Revenue Code. This plan covers all employees who meet minimum age and service requirements and allows participants to defer a portion of their annual compensation on a pre-tax basis. Matching contributions to the plan may be made at the discretion of the Company’s board of directors. During the year ended December 31, 2023 and 2022, the Company did no t make any contributions to the plan.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 19. Income Taxes The components of loss before income taxes are as follows: Year ended December 31, 2023 2022 (in thousands) United States $ ( 51,919 ) $ ( 56,817 ) Foreign 546 ( 1,408 ) Loss from operations before income taxes $ ( 51,373 ) $ ( 58,225 ) The components of income tax (benefit) expense are as follows: Year ended December 31, 2023 2022 . (in thousands) Current: Federal — — State 11 8 Foreign — — Total current expense: 11 8 Deferred expense : Federal — — State — — Foreign — — Total deferred expense: — — Total $ 11 $ 8 Year ended December 31, 2023 2022 (in thousands) Federal statutory rate $ ( 10,788 ) 21.00 % $ ( 12,228 ) 21.00 % Effect of: Nondeductible expenses 5 - 0.01 % ( 78 ) 0.13 % Nontaxable changes in fair value of convertible notes and SAFEs 64 - 0.12 % ( 123 ) 0.21 % Research and development tax credits ( 1,820 ) 3.54 % ( 2,670 ) 4.59 % State taxes, net of federal benefit ( 2,165 ) 4.21 % ( 1,865 ) 3.20 % Foreign tax rate differential ( 11 ) 0.02 % 28 - 0.05 % Changes in federal tax rates 648 - 1.26 % — 0.00 % Other — 0.00 % ( 190 ) 0.33 % Change in valuation allowance 10,776 - 20.98 % 15,567 - 26.73 % Disqualified debt ( 505 ) 0.98 % 731 - 1.26 % Return to provision adjustments - 0.00 % ( 1,060 ) 1.82 % Intangibles — 0.00 % 1,281 - 2.20 % Stock based compensation 3,807 - 7.41 % 615 - 1.06 % Total $ 11 - 0.03 % $ 8 - 0.01 % The primary differences from the U.S. statutory rate and the Company’s effective tax rate for the year ended December 31, 2023 are due to the change in valuation allowance, federal net operating loss true ups, and State taxes, net of Federal benefit. The primary differences from the U.S. statutory rate and the Company’s effective tax rate for the year ended December 31, 2022 were due to the change in valuation allowance, share based compensation including excess tax benefits, state and international taxes. On August 16, 2022, the Inflation Reduction Act was signed into law in the United States. Among other provisions, the Inflation Reduction Act includes a 15 % minimum tax rate applied to corporations with profits in excess of $ 1 billion and also includes an excise tax on the repurchase of corporate stock. The Company has reviewed the provisions of the law and does not believe that any of the provisions will have a material impact on the business. On March 11, 2021, the American Rescue Plan was enacted, which extends the period companies can claim an Employee Retention Credit, expands the IRC Section 162(m) limit on deductions for publicly traded companies, and repeals the election that allows US affiliate groups to allocate interest expense on a worldwide basis, among other provisions. The Company reviewed the provisions of the law and determined it had no material impact for the year ended December 31, 2021. On December 21, 2020, Congress passed the Consolidated Appropriations Act, 2021. The act includes the Taxpayer Certainty and Disaster Tax Relief Act of 2020 and the COVID-related Tax Relief Act of 2020, both of which extend many credits and other COVID-19 relief, among other extensions. The Company evaluated the provisions of the Consolidated Appropriations Act, including but not limited to the Employee Retention Credit extension, the extension for the IRC Section 45S credit for paid family and medical leave, and the provision allowing a full deduction for certain business meals, and determined that there was no material impact for the year ended December 31, 2023. As of December 31, 2023 and December 31, 2022, the Company’s deferred tax assets were primarily the result of U.S. federal and state net operating losses (“NOLs”). A valuation allowance was maintained and/or established in substantially all jurisdictions on the Company’s gross deferred tax asset balances as of December 31, 2023 and 2022. As of each reporting date, the Company’s management considers new evidence, both positive and negative, that could impact management’s view with regard to future realization of deferred tax assets. The realization of deferred tax assets was based on the evaluation of current and estimated future profitability of the operations, reversal of deferred tax liabilities and the likelihood of utilizing tax credit and/or loss carryforwards. As of December 31, 2023 and December 31, 2022, the Company continued to maintain that it is not at the more likely than not standard, wherein deferred taxes will be realized due to the recent history of losses and management’s expectation of continued tax losses. Deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets (liabilities) are as follows: . Year ended December 31, 2023 2022 . (in thousands) Deferred tax assets: Net operating loss carryforwards - Federal $ 21,544 $ 16,776 Capitalized research and development 3,517 3,768 Research and development tax credits 5,627 3,593 Net operating loss carryforwards - State 4,708 3,752 Net operating loss carryforwards - Foreign 2,760 1,894 Stock-based compensation 3,677 — Fixed assets and intangibles 725 — Other 85 1,219 Total deferred tax assets, gross: $ 42,643 $ 31,002 Valuation allowance ( 42,529 ) ( 30,134 ) Total deferred tax assets, net: $ 114 $ 868 Deferred tax liabilities: Fixed assets and intangibles — ( 868 ) Right of Use Asset ( 108 ) — Unrealized Gain or Loss ( 6 ) — Total deferred tax liabilities: $ ( 114 ) $ ( 868 ) Deferred income tax assets, net: $ — $ — As of December 31, 2023 and 2022, the Company had federal NOLs of approximately $ 102.6 million and $ 79.9 million, respectively, substantially all of which will be carried forward indefinitely. As of December 31, 2023 and 2022, the Company had state NOLs of approximately $ 92.4 million and $ 75.8 million, respectively, which will begin to expire in 2029 . As of December 31, 2023 and 2022, the Company had foreign NOLs of approximately $ 11.0 million and $ 10.0 million, respectively, generated primarily from its operations in the United Kingdom, which will be carried forward indefinitely. As of December 31, 2023, the Company also has federal and state tax credits of $ 2.4 million and $ 4.1 million, respectively, which being to expire in 2040 for the federal tax credit and 2035 for the state tax credits. As of December 31, 2023, the Company did no t have material undistributed foreign earnings. The Tax Cuts and Jobs Act (TCJA) resulted in significant changes to the treatment of research and developmental (R&D) expenditures under Section 174. For tax years beginning after December 31, 2021, taxpayers are required to capitalize and amortize all R&D expenditures that are paid or incurred in connection with their trade or business. Specifically, costs for U.S.-based R&D activities must be amortized over five years and costs for foreign R&D activities must be amortized over 15 years — both using a midyear convention. During the year ended December 31, 2023, the Company capitalized $ 3.7 million of domestic R&D expenses. Section 382 of the Internal Revenue Code and similar provisions under state law limit the utilization of federal NOL carryforwards, state NOL carryforwards, and Research and Development (R&D) credits following certain cumulative changes in the ownership interest of significant stockholders over a three-year period in excess of 50%. Based on the Company’s analysis under Section 382, the Company believes that its federal NOL carryforwards, its state NOL carryforwards, and R&D credits are limited by Section 382 and similar provisions under state law as of December 31, 2023. The portion of federal NOL carryforwards, state NOL carryforwards, and R&D credits that were determined to be limited have been written off as of December 31, 2023. The remaining unused carryforwards and credits remain available for future periods. Due the Company’s full valuation allowance the write off of NOL carryforwards and R&D did not have any impact to the statements of operation and comprehensive loss. The Company is subject to taxation in the United States, various state and local jurisdictions, as well as foreign jurisdictions where the Company conducts business. Accordingly, on a continuing basis, the Company cooperates with taxing authorities for the various jurisdictions in which it conducts business to comply with audits and inquiries for tax periods that are open to examination. The tax years ended from December 31, 2019 and 2018 and later remain open to examination by tax authorities in the United States and United Kingdom, respectively.

Loss Per Share

Loss Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Earnings Per Share [Abstract]
Loss Per Share	19. Loss Per Share The computation of loss per share is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 (in thousands, except share and per share amounts) (in thousands, except share and per share amounts) (in thousands, except share and per share amounts) Numerator: Net loss $ ( 7,141 ) $ ( 10,408 ) $ ( 29,172 ) $ ( 39,971 ) Net loss attributable to common stockholders $ ( 7,141 ) $ ( 10,408 ) $ ( 29,172 ) $ ( 39,971 ) Denominator: Weighted average common stock outstanding - 46,535 3,547 19,164 2,938 Net loss per share attributable to common $ ( 153.46 ) $ ( 2,934.67 ) $ ( 1,522.25 ) $ ( 13,606.08 ) The following potentially dilutive shares were not included in the calculation of diluted shares outstanding as the effect would have been anti-dilutive: September 30, 2024 2023 Warrants to purchase common stock 61,342 — Series A Preferred Stock conversion to common stock 76,154 — Series B Preferred Stock conversion to common stock 914 — Series C Preferred Stock conversion to common stock 57,223 — Stock options to purchase common stock 809 777 Total 196,442 777	Note 20. Loss Per Share The computation of loss per share is as follows: Year ended December 31, 2023 2022 (in thousands, except share and per share amounts) (in thousands, Numerator: Net loss $ ( 51,373 ) $ ( 58,225 ) Net loss attributable to common $ ( 51,373 ) $ ( 58,225 ) Denominator: Weighted average common stock 3,092 122 Net loss per share attributable to common $ ( 16,614.85 ) $ ( 477,963.21 ) The following potentially dilutive shares were not included in the calculation of diluted shares outstanding as the effect would have been anti-dilutive: December 31, 2023 2022 Series Seed 10 convertible preferred stock — 23 Warrants to purchase series Class B common — 1 Warrants to purchase common stock issued with December 2023 Note 231 — Stock options to purchase common stock 855 112 Total 1,086 136

Related Party

Related Party	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party	20. Related Party Transactions In the ordinary course of business, we may enter into transactions with directors, principal officers, their immediate families, and affiliated companies in which they are principal stockholders (commonly referred to as “related parties”). Principal Stockholder Promissory Notes During 2019, 2020, and 2021 the Company entered into the following promissory notes with a then-principal stockholder (the "former principal stockholder”) of the Company: • On May 17, 2019, a $ 2.0 million note with interest at the rate of 2.5 % per annum and maturity date of May 17, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 7.5 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of September 30, 2024 and December 31, 2023 was $ 2.7 million and $ 2.7 million, respectively. • On August 28, 2019, a $ 1.0 million note with interest at the rate of 5.0 % per annum and a maturity date of August 28, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5.0 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 10.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of September 30, 2024 and December 31, 2023 was $ 1.5 million and $ 1.4 million, respectively. • On November 28, 2019, a $ 0.3 million note with interest at the rate of 5.0 % per annum and a maturity date of August 28, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 10.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of September 30, 2024 and December 31, 2023 was $ 0.3 million and $ 0.4 million, respectively. • On March 20, 2020, a $ 0.3 million note with interest at the rate of 5.0 % per annum and a maturity date of March 20, 2022 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 10.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of September 30, 2024 and December 31, 2023 was $ 0.2 million and $ 0.2 million, respectively. • On February 12, 2021, a $ 0.6 million note with interest at the rate of 5.0 % per annum and a maturity date of June 12, 2022 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 10.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of September 30, 2024 and December 31, 2023 was $ 0.4 million and $ 0.4 million, respectively. As of September 30, 2024, all outstanding promissory notes with respect to the former principal stockholder are included within the loan payable on the condensed consolidated balance sheet for a total of $ 5.1 million, including accrued interest and default interest of $ 1.7 million. As the 2019, 2020 and 2021 notes were not paid upon maturity, these loans were in default as of September 30, 2024, and on August 4, 2023, the Company received a notice of default from the principal stockholder. The Company accrued for the default fee on the date of default and the additional default interest following that date. Interest expense, including default interest, recorded in the condensed consolidated statement of operations was $ 0.1 million and $ 0.3 million for the three and nine months ended September 30, 2024 and $ 0.1 million and $ 0.3 million for the three and nine months ended September 30, 2023, respectively. As of December 31, 2022, the former principal stockholder and certain related parties waived their rights to seek remedies resulting from an event of default due to a failure to make payments of principal or interest at the stated maturity or due date, respectively. On October 30, 2023, the Company entered into an agreement with the former principal stockholder regarding a mutually agreed upon repayment schedule with respect to the outstanding promissory notes issued to such former principal stockholder. Other Related Party Promissory Notes During 2019, 2020, 2021, 2022 and 2023, the Company entered into the following promissory notes with other related parties: • On September 30, 2019, a $ 0.2 million note with interest at the rate of 12.0 % per annum and a maturity date of September 30, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. This loan was made from a company owned by the current CEO. Total payments made to this loan equate to $ 0.2 million. Upon default, on the December 31, 2019, loan the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 17.0 %. The holder of this note waived their rights to remedy in the event of default, which in effect releases the lender from their lien on and security interest in the Company’s assets. The total outstanding principal balance including accrued interest as of September 30, 2024 and December 31, 2023 was $ 0.0 million and $ 0.05 million, respectively. The principal and interest of this loan has been paid as of September 30, 2024. • On January 12, 2021, a $ 0.3 million note with interest at the rate of 12.0 % per annum and a maturity date of June 12, 2022 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 17.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The note was amended in January 2024, and subsequently amended in February 2024, to include a conversion provision whereby at any time prior to maturity date the lender has the right to convert any outstanding and unpaid principal and accrued interest of the note into shares of the Company's Series A Preferred Stock at a conversion price of $ 1.82 per share. In February 2024, the note of $ 0.3 million and accrued interest of $ 0.1 million was converted into 242,602 shares of the Company's Series A Preferred Stock. A loss on extinguishment of debt of $ 0.1 million was recorded in the condensed consolidated statement of operations in other income (expense). The total outstanding principal balance including accrued interest as of September 30, 2024 and December 31, 2023 was $ 0.0 million and $ 0.4 million, respectively. • On February 22, 2021, a $ 0.04 million note with interest at the rate of 12.0 % per annum and a maturity date of June 22, 2022 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 17.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The note was amended in January 2024, and subsequently amended in February 2024, to include a conversion provision whereby at any time prior to maturity date the lender has the right to convert any outstanding and unpaid principal and accrued interest of the note into shares of the Company's Series A Preferred Stock at a conversion price of $ 1.82 per share. In February 2024, the note of $ 0.04 million and accrued interest of $ 0.02 million was converted into 34,246 shares of the Company's Series A Preferred Stock. A loss on extinguishment of debt of $ 0.02 million was recorded in the condensed consolidated statement of operations in other income (expense). The total outstanding principal balance including accrued interest as of September 30, 2024 and December 31, 2023 was $ 0.0 million and $ 0.06 million, respectively. • On October 27, 2022, a $ 0.4 million note with interest at the rate of 12.0 % per annum and a maturity date of January 27, 2023 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 17.0 %. The holder of this note waived their rights to remedy in the event of default, which in effect releases the lender from their lien on and security interest in the Company’s assets. The principal and interest of this loan has been paid as of September 30, 2024. The total outstanding principal balance including accrued interest as of September 30, 2024 and December 31, 2023 was $ 0.0 million and $ 0.01 million, respectively. • The Company borrowed $ 0.3 million in April 2023 and repaid $ 0.3 million in May 2023 upon closing of the Company’s IPO. • In August 2023, the Company borrowed $ 0.2 million in a non-interest bearing note and repaid $ 0.2 million. The principal of this loan was paid as of December 31, 2023. • In August 2024, the Company borrowed $ 0.2 million. The total outstanding principal balance including accrued interest as of September 30, 2024 was $ 0.2 million. As of September 30, 2024, $ 0.2 million of other related party promissory notes were outstanding and included within the loan payable on the condensed consolidated balance sheet. Loan payable consisted of the following as of September 30, 2024 and December 31, 2023: September 30, December 31, (in thousands) 2024 2023 Principal stockholder promissory notes 5,146 5,085 Other related party promissory notes 152 721 Total principal stockholder and related party promissory notes $ 5,298 $ 5,806 Other Related Party Transactions In 2017, the Company entered into a royalty agreement with Fuseproject and agreed to pay 3 % of cumulative net FORME fitness product sales up to $ 5.0 million and 1 % of cumulative net FORME fitness product sales above $ 5.0 million, up to a maximum total royalty of $ 1.0 million. Regardless of the level of cumulative net sales, a guaranteed minimum payment of $ 0.2 million shall be paid in the first 12 months after the products initial retail release as an advance towards the royalty payments which was accrued as of September 30, 2024. As of September 30, 2024 the Company has accrued $ 0.2 million in royalty payments. The Company recorded royalty expense of $ 0.005 million and $ 0.02 million for the three and nine months ended September 30, 2024. In March 2023, the Company issued $ 0.5 million of senior secured notes to a related party, with associated warrants, in lieu of future cash interest payments under the senior secured notes issued to such investor. In May 2023, the Company repaid the $ 0.5 million in senior secured notes to a related party. As discussed further in Note 10, in November 2023, the Company issued secured promissory notes of approximately $ 0.8 million with a related party. As discussed further in Note 11, in connection with issued secured promissory notes the Company entered into warrant agreements whereby the holders are eligible to receive warrants based on the occurrence of future events as defined in the agreement. No warrants were issued as of December 31, 2023. The Company assumed secured promissory notes in connection with the acquisition of CLMBR, Inc. of approximately $ 0.5 million with a related party. The secured promissory notes were converted to Series A Preferred Stock in February 2024. In April and May 2024. the Company issued promissory notes of approximately $ 0.4 million with a related party. In May 2024, the Company converted $ 0.2 million into Series A Preferred Stock. In June 2024, the Company repaid the $ 0.2 million in promissory notes to a related party. In August 2024, the Company borrowed $ 0.2 million from a related party. The total outstanding principal balance including accrued interest as of September 30, 2024 was $ 0.2 million.	Note 21. Related Party In the ordinary course of business, we may enter into transactions with directors, principal officers, their immediate families, and affiliated companies in which they are principal stockholders (commonly referred to as “related parties”). Founder Notes The Company had non-interest bearing promissory notes, of which $ 0.0 million and $ 0.08 million was outstanding as of December 31, 2023 and December 31, 2022, respectively. Principal Stockholder Promissory Notes During 2019, 2020, and 2021 the Company entered into the following promissory notes with a then-principal stockholder (the ”former principal stockholder”) of the Company: • On May 17, 2019, a $ 2.0 million note with interest at the rate of 2.5 % per annum and maturity date of May 17, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 7.5 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 2.7 million and $ 2.7 million, respectively. • On August 28, 2019, a $ 1.0 million note with interest at the rate of 5.0 % per annum and a maturity date of August 28, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5.0 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 10.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 1.4 million and $ 1.4 million, respectively. • On November 28, 2019, a $ 0.3 million note with interest at the rate of 5.0% per annum and a maturity date of August 28, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 10.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.4 million and $ 0.4 million, respectively. • On March 20, 2020, a $ 0.3 million note with interest at the rate of 5.0 % per annum and a maturity date of March 20, 2022 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 10.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.2 million and $ 0.3 million, respectively. • On February 12, 2021, a $ 0.6 million note with interest at the rate of 5.0 % per annum and a maturity date of June 12, 2022 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 10.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.4 million and $ 0.7 million, respectively. As of December 31, 2023, all outstanding promissory notes with respect to the former principal stockholder are included within the loan payable on the consolidated balance sheet for a total of $ 5.1 million, including accrued interest and default interest of $ 1.4 million. As the 2019, 2020 and 2021 notes were not paid upon maturity, these loans were in default as of December 31, 2023, and on August 4, 2023, the Company received a notice of default from the principal stockholder. The Company accrued for the default fee on the date of default and the additional default interest following that date. Interest expense, including default interest, recorded in the consolidated statement of operations was $ 0.03 million for the year ended December 31, 2023 and $ 0.8 million for the year ended December 31, 2022. As of December 31, 2022, the former principal stockholder and certain related parties waived their rights to seek remedies resulting from an event of default due to a failure to make payments of principal or interest at the stated maturity or due date, respectively. On October 30, 2023, the Company entered into an agreement with the former principal stockholder regarding a mutually agreed upon repayment schedule with respect to the outstanding promissory notes issued to such former principal stockholder. Other Related Party Promissory Notes During 2019, 2020, 2021, and 2022, the Company entered into the following promissory notes with other related parties: • On September 30, 2019, a $ 0.2 million note with interest at the rate of 12.0 % per annum and a maturity date of September 30, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. This loan was made from a company owned by the current CEO. Total payments made to this loan equate to $ 0.2 million. Upon default, on the December 31, 2019, loan the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 17.0 %. The holder of this note waived their rights to remedy in the event of default, which in effect releases the lender from their lien on and security interest in the Company’s assets. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.05 million and $ 0.1 million, respectively. • On October 21, 2019, a $ 0.2 million note with interest at the rate of 12.0 % per annum and maturity date of October 21, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 17.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.0 million and $ 0.2 million, respectively. The principal and interest of this loan has been paid as of December 31, 2023. • On February 18, 2020, a $ 0.1 million note with interest at the rate of 12.0 % per annum and a maturity date of February 18, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 17.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.2 million and $ 0.2 million, respectively. • On June 9, 2020, a $ 75,000 note was entered into by the Company from the president and co-founder of the Company. This note has interest at the rate of 5.0 % per annum and a maturity date of June 9, 2022 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 10.0 %. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.0 million and $ 0.01 million, respectively. The principal and interest of this loan has been paid as of December 31, 2023. • On June 15, 2020, a $ 0.1 million note with interest at the rate of 7.5 % per annum and a maturity date of June 15, 2021 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. This loan was made from a company owned by the current CEO. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 12.5 %. The holder of this note waived their rights to remedy in the event of default, which in effect releases the lender from their lien on and security interest in the Company’s assets. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.0 million and $ 0.01 million, respectively. The principal and interest of this loan has been paid as of December 31, 2023. • On November 2, 2020, a $ 50,000 note was entered into by the Company from to the president and co-founder of the Company. This note has interest at the rate of 5.0 % per annum and a maturity date of June 2, 2022 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 10.0 %. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.0 million and $ 0.01 million, respectively. The principal and interest of this loan has been paid as of December 31, 2023. • On January 12, 2021, a $ 0.3 million note with interest at the rate of 12.0 % per annum and a maturity date of June 12, 2022 . The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 17.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.4 million and $ 0.4 million, respectively. • On February 22, 2021, a $ 40,000 note with interest at the rate of 12.0 % per annum and a maturity date of June 22, 2022. The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 17.0 %. This note is secured by a lien on and security interest in all right, title and interest of the Company’s assets. The security interest will continue until all obligations under the note are satisfied. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.06 million and $ 0.05 million, respectively. • On October 27, 2022, a $ 0.4 million note with interest at the rate of 12.0 % per annum and a maturity date of January 27, 2023. The note includes additional interest and fees associated with it upon the occurrence of default for late payment. Upon default, the Company shall pay a fee of 5 % of the outstanding principal balance and accrued interest and from that point further interest shall accrue at an additional rate of 17.0 %. The holder of this note waived their rights to remedy in the event of default, which in effect releases the lender from their lien on and security interest in the Company’s assets. The total outstanding principal balance including accrued interest as of December 31, 2023 and 2022 was $ 0.01 million and $ 0.09 million, respectively. • The Company borrowed $ 0.3 million in April 2023 and repaid $ 0.3 million in May 2023 upon closing of the Company’s IPO. • In August 2023, the Company borrowed $ 0.2 million in a non-interest bearing note and repaid $ 0.2 million. The principal of this loan has been paid as of December 31, 2023. As of December 31, 2023, all other related party promissory notes were outstanding and included within the loan payable on the consolidated balance sheet for a total of $ 0.7 million, including accrued interest and default interest of $ 0.4 million. All notes were not paid upon maturity. These loans were in default as of period end due to outstanding interest. The Company accrued for the default fee on the date of default and the additional default interest following that date. Interest expense, including default interest, recorded in the consolidated statement of operations was $ 0.04 million for the year ended December 31, 2023. During 2022, multiple of the loans above with maturity dates in 2022 remained unpaid as of the maturity date. On September 30, 2022, those lenders waived their rights to remedy in the event of default, which in effect releases the lender from their lien on and security interest in the Company’s assets. Loan payable consisted of the following as of December 31, 2023 and December 31, 2022: December 31, December 31, (in thousands) 2023 2022 Founder Notes $ — $ 79 Principal stockholder promissory notes 5,085 5,503 Other related party promissory notes 721 1,126 Total Loan Payable $ 5,806 $ 6,708 Other Related Party Transactions In 2016, the Company entered into an agreement with Fuseproject, a design firm that designed the Company’s main product, its fitness mirror. As of December 31, 2023 and 2022, the Company had incurred $ 0.01 million and $ 0.2 million, respectively, of expenses for design services provided by Fuseproject. In 2017, the Company entered into a royalty agreement with Fuseproject and agreed to pay 3 % of cumulative net sales up to $ 5.0 million and 1 % of cumulative net sales above $ 5.0 million, up to a maximum total royalty of $ 1.0 million. Regardless of the level of cumulative net sales, a guaranteed minimum payment of $ 0.2 million shall be paid in the first 12 months after the products initial retail release as an advance towards the royalty payments which was accrued as of December 31, 2023. As of December 31, 2023 the Company has accrued $ 0.2 million in royalty payments. In 2022, the Company entered into an agreement with Apeiron Advisory Ltd for promotion of the Company, participation in industry conferences, and ongoing structural advice and consulting. The agreement was terminated in 2023 and the Company is no longer receiving any advisory services from Apeiron Advisory Ltd. As of the year ended December 31, 2023 and 2022, the Company has incurred $ 0.0 million and $ 0.9 million, respectively, of expenses for such services provided by Apeiron Advisory Ltd. As discussed further in Note 10, in March 2023, the Company issued $ 0.5 million of senior secured notes to a related party, with associated warrants, in lieu of future cash interest payments under the senior secured notes issued to such investor. In May 2023, the Company repaid the $ 0.5 million in senior secured notes to a related party. As discussed further in Note 10, in November 2023, the Company issued secured promissory notes of approximately $ 0.8 million with a related party. As discussed further in Note 11, in connected with issued secured promissory notes the Company entered into warrant agreements whereby the holders are eligible to receive warrants based on the occurrence of future events as defined in the agreement.

Acquisition

Acquisition	9 Months Ended
	Sep. 30, 2024
Business Combinations [Abstract]
Acquisition	21. Acquisition On October 6, 2023, the Company entered into an asset purchase agreement (the “Asset Purchase Agreement”) with CLMBR and CLMBR1, LLC (collectively, the “Sellers”) to purchase and acquire substantially all of the assets and assume certain liabilities of the Sellers. On January 22, 2024, the Company and the Sellers entered into an amended and restated Asset Purchase Agreement (the “Amended Agreement”). On February 2, 2024, pursuant to the Amended Agreement, the Company completed the acquisition for a total purchase price of approximately $ 16.1 million, consisting of (i) cash of $ 30,000 , (ii) 357 shares of the Company’s common stock with an aggregate fair value of $ 1.0 million, (iii) 1,500,000 shares of the Company’s non-voting Series B preferred stock with an aggregate fair value of $ 3.0 million, (iv) contingent consideration with a fair value of $ 1.3 million (as further described below), and (v) the retirement of $ 9.4 million of senior debt and $ 1.4 million in related fees, such retirement to be in the form of a $ 1.4 million cash payment to the lender of the senior debt and the issuance of an $ 8.0 million promissory note to such lender (the “Acquisition”). The CLMBR acquisition was a strategic acquisition that helped accelerate the Company’s commercialization path and help achieve immediate scale, resulting in a high growth, profitable platform that sells connected fitness equipment and digital fitness services across B2B and B2C channels. The CLMBR acquisition was accounted for as a purchase business combination in accordance with ASC 805 “Business Combinations.” Assets acquired and liabilities assumed were recorded in the accompanying condensed consolidated balance sheet at their estimated fair values as of February 2, 2024, with the remaining unallocated purchase price recorded as goodwill. The following table outlines the Company’s consideration transferred and the identifiable net assets acquired at their estimated fair value as of February 2024. The purchase price allocation is preliminary and subject to change, including the valuation of intangible assets. The amounts recognized will be finalized as the information necessary to complete the analysis is obtained, but no later than one year after the acquisition date. Consideration (in thousands) Cash Paid to Seller 30 Common stock issued 1,015 Series B preferred stock issued 2,954 Payoff of Vertical debt (plus accrued interest) 1,447 Retirement of Vertical Debt (including fees) 9,379 Fair value of earn-out consideration 1,300 Total 16,125 Acquisition related costs (including in general and administrative in the condensed consolidated statement of operations and comprehensive loss) 1,380 Recognized amounts of identifiable assets acquired and liabilities assumed Cash 50 Accounts receivable, net of allowances 134 Inventories, net 3,490 Vendor deposits 61 Prepaid expenses and other current assets 93 Property and equipment, net 139 Right-of-use-assets 412 Intangible assets, net 6,900 Accounts payable ( 3,692 ) Accrued expenses and other current liabilities ( 2,437 ) Operating lease liability, current portion ( 263 ) Deferred revenue ( 215 ) Loan payable ( 1,887 ) Operating lease liability, net of current portion ( 179 ) Total identifiable net assets 2,606 Goodwill 13,519 Total 16,125 Acquisition-related costs of $ 0.9 million and $ 1.4 million were included in general and administrative expenses in the Company's statement of operations for the three and nine months ended September 30, 2024, respectively. Compensation Arrangements In connection with the acquisition CLMBR, Inc. the Company has agreed to pay additional consideration in future periods. Certain employees of CLMBR, Inc. will be paid a total of $ 0.5 million of which $ 0.3 million was paid as of September 30, 2024. These payments are accounted for as transactions separate from the business combination as the payments are contingent upon continued employment and will be recorded as post-combination compensation expense in the Company's financial statements during the service period in general and administrative expenses for the nine months ended September 30, 2024. Accrued Earn Out As part of the Acquisition of CLMBR, Inc., the Sellers shall be entitled to receive a contingent payment in the form of shares of Common Stock (collectively, the “Earn-Out Shares”) calculated in the manner set forth in the Asset Purchase Agreement based on the 2024 Unit Sales (as defined in the Asset Purchase Agreement) and the volume-weighted average price (“VWAP”) for the Company’s common stock based on the 10 consecutive trading days ending on (and including) December 31, 2024, subject to the VWAP Collar. In addition, there were 2 contingent payments (1) based on total CLMBR sales in 2024 ( 5,000 units sold in 2024) and (2) based on CLMBR sales through B2B channel in 2024 ( 2,400 in B2B channel in 2024). Contingent payment (1) was determined at inception to be remote and therefore, $ 0 was recognized for the earn out as of the acquisition date. Contingent payment (2) was probable and a contingent liability of $ 1.3 million was recorded based on in the event the 2024 Unit Sales include at least 2,400 Units sold in the business-to-business channel, the Sellers shall be entitled to an additional number of Earn-Out Shares calculated in the manner set forth in the Asset Purchase Agreement subject to total maximum number of 5,666 Earn-Out Shares. The Company assessed the fair value as of September 30, 2024 and it was determined based on current sales that achieving the projection and likelihood of contingent payment (2) was deemed remote and as a result the Company marked the contingent liability to $ 0 . The Company recognized a gain equal to $ 1.3 million for the nine months ended September 30, 2024 related to change in fair value of the earn out recorded in the condensed consolidated statements of operations in change in fair value of earnout. The following unaudited pro forma condensed consolidated results of operations for the three and nine months ended September 30, 2024 and 2023 present condensed consolidated information of the Company as if the CLMBR, Inc. acquisition had occurred as of January 1, 2023 (in thousands): Proforma Proforma Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 (in thousands) (in thousands) Revenue $ 2,014 $ 652 $ 3,107 $ 2,844 Operating Loss ( 7,754 ) ( 11,203 ) ( 25,268 ) ( 46,890 ) Net Loss ( 7,141 ) ( 11,918 ) ( 29,386 ) ( 44,782 ) Net loss per share – basic and diluted $ ( 153.46 ) $ ( 2,913.01 ) $ ( 1,533.42 ) $ ( 12,859.26 ) Weighted average common stock outstanding – basic 46,535 4,091 19,164 3,482 The unaudited pro forma consolidated results for the three month and nine month periods were prepared using the acquisition method of accounting and are based on the historical financial information of CLMBR, Inc. and the Company. The unaudited pro forma consolidated results incorporate historical financial information for all significant acquisitions pursuant to SEC regulations since January 1, 2023. The historical financial information has been adjusted to give effect to pro forma adjustments that are: (i) directly attributable to the acquisition, (ii) factually supportable and (iii) expected to have a continuing impact on the combined results. The unaudited pro forma consolidated results are not necessarily indicative of what the Company’s consolidated results of operations actually would have been had it completed these acquisitions on January 1, 2023. The following unaudited condensed consolidated results of operations included in the condensed consolidated statements of loss for the three and nine months ended September 30, 2024. Three Months Ended September 30, Nine Months Ended September 30, 2024 2024 Revenue $ 1,801 $ 2,494 Operating Loss 24 ( 788 ) Net Loss ( 368 ) ( 1,477 )

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	22. Subsequent Events The Company has evaluated subsequent events through the financial statement issuance date, pursuant to ASC 855-10 Subsequent Events. Debt On October 2, 2024, the Company paid off the assumed secured promissory note in connection with the acquisition of CLMBR, Inc. of $ 0.7 million. Debt to Equity On October 24, 2024, the Company and Lender agreed to reduce the Term Loan by $ 0.2 million in exchange for the issuance of 15,000 shares of common stock to the Lender at a price per Exchange Share of $ 16.25 (a price per share equal to the $ 16.25 Nasdaq Official Closing Price of September 30, 2024). ATM In October 2024 and November 2024 through issuance date we issued 224,480 shares of common stock for a total of $ 2.8 million. Reverse Stock Split On November 8, 2024, the Company filed a Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation with the Secretary of State of the State of Delaware to effect a reverse stock split of the Company’s common stock, $ 0.0001 par value per share, at a rate of 1-for-100 (the “Reverse Stock Split”), effective as of 9:00 a.m. Eastern Time on November 11, 2024. The Reverse Stock Split decreased the number of shares of Common Stock issued and outstanding from 41,787,040 shares to 417,870 shares, subject to adjustment for the rounding up of fractional shares. Accordingly, each holder of Common Stock now owns fewer shares of Common Stock as a result of the Reverse Stock Split. However, the Reverse Stock Split affected all holders of Common Stock uniformly and did not affect any stockholder’s percentage ownership interest in the Company, except to the extent that the Reverse Stock Split resulted in an adjustment to a stockholder’s ownership of Common Stock due to the treatment of fractional shares in the Reverse Stock Split. Therefore, voting rights and other rights and preferences of the holders of Common Stock were not affected by the Reverse Stock Split (other than as a result of the treatment of fractional shares). Common stock issued pursuant to the Reverse Stock Split remains fully paid and nonassessable, without any change in the par value per share. The Common Stock began trading on a Reverse Stock Split-adjusted basis on The Nasdaq Capital Market on November 11, 2024. The trading symbol for the Common Stock remains “TRNR.” The new CUSIP number for the Common Stock following the Reverse Stock Split is 45840Y302. Series A Preferred Stock Certificate of Designation Amendment On November 8, 2024, the Company filed a Certificate of Amendment (the “CoD Amendment”) to the Company’s Certificate of Designation of Series A Convertible Preferred Stock (“Series A”) with the Secretary of State of the State of Delaware to reduce the conversion price of Series A from $ 0.7501 to $ 0.0702 . The Certificate of Amendment became effective with the Secretary of State of the State of Delaware upon filing.	Note 22. Subsequent Events The Company has evaluated subsequent events through the financial statement issuance date. Equity Line of Credit On December 12, 2023, the Company entered into that certain common stock purchase agreement (the “Equity Line Purchase Agreement”) with an accredited investor (the “Equity Line Investor”) which was declared effective by the SEC on January 19, 2024. Under the terms and subject to the conditions of the Equity Line Purchase Agreement, the Company has the right, but not the obligation, to sell to the Equity Line Investor, and the Equity Line Investor is obligated to purchase, up to the lesser of (a) $ 20,000,000 in aggregate gross purchase price of newly issued Common Stock (the “Equity Line Securities”) and (b) the Exchange Cap (as defined in the Equity Line Purchase Agreement) (the “Equity Line Financing”). Series A Preferred Stock Certificate On January 6, 2024, the Board of Directors of the Company approved the Company’s Series A Convertible Preferred Stock, par value $ 0.0001 per share (“Series A Preferred Stock”). The Series A Preferred Stock is subject to certain rights, preferences, privileges, and obligations, including voluntary and mandatory conversion provisions, as well as beneficial ownership restrictions and share cap limitations, as set forth in the Certificate of Designation of Series A Convertible Preferred Stock (the “Series A Certificate”). Certain outstanding promissory notes were amended by the Company and existing investors of the Company on January 8, 2024 to allow for the conversion into shares of the Series A Preferred Stock. The Series A Preferred Stock can be issued at any time and, subject to certain exceptions as set forth in the Series A Certificate, any subsequent mandatory or voluntary conversion into common stock of the Company, par value $ 0.0001 per share (“Common Stock”) shall be at a conversion price at least equal to or above the closing price per share of our common stock as reported on the Nasdaq Stock Market on the last trading day immediately preceding the date that the Series A Certificate was approved by the Company’s board of directors, subject to customary adjustments for stock splits and combinations. The Series A Certificate designated 5,000,000 shares of the Company’s preferred stock as Series A Preferred Stock. Subject to certain restrictions as specified in the Series A Certificate, and applicable legal and regulatory requirements, including without limitation, the listing requirements of the Nasdaq Stock Market, (i) each share of Series A Preferred Stock is convertible, at the option of the holder, at any time, provided that such conversion occurs at least 12 months following the Original Issuance Date (as defined in the Series A Certificate), into such whole number of fully paid and non-assessable shares of Common Stock as is determined by dividing the Original Issue Price (as defined in the Series A Certificate) by the Conversion Price (as defined in the Series A Certificate) in effect at the time of conversion, and (ii) upon the earliest Mandatory Conversion Time (as defined in the Series A Certificate) all outstanding shares of Series A Preferred Stock will automatically be converted into shares of Common Stock. Dividends will accrue on each share of Series A Preferred Stock at the rate per annum of 8 % of the Original Issue Price of such share, plus the amount of previously accrued dividends, compounded annually, subject to certain restrictions and provisions as set forth in the Series A Certificate. The Series A Preferred Stock will not have any voting rights, other than any vote required by law or the Company’s certificate of incorporation (which does not currently provide for any such voting rights). The Series A Certificate became effective January 8, 2024. Series B Preferred Stock Certificate On January 21, 2024, the Board of Directors of the Company approved the Series B Certificate. The Series B Certificate designated 1,500,000 shares of the Company’s preferred stock as Series B Preferred Stock. Subject to certain conversion restrictions as specified in the Series B Certificate, and applicable legal and regulatory requirements, including without limitation, the listing requirements of the Nasdaq Stock Market, subject to and upon the receipt of the approval of the stockholders of the Company, and provided that such conversion occurs at least 24 months following the Original Issuance Date (as defined in the Series B Certificate), each share of Series B Preferred Stock shall be automatically converted into such whole number of fully paid and non-assessable shares of Common Stock as is determined by dividing the Original Issue Price (as defined in the Series B Certificate) by the Conversion Price (as defined in the Series B Certificate) in effect at the time of conversion. In the event that stockholder approval is not obtained, the holders of the Series B Preferred Stock may voluntarily convert the Series B Preferred Stock into common stock, provided that in no event shall the number of shares of common stock issued upon such voluntary conversion exceed 19.99 % of the total number of shares of common stock outstanding as of immediately prior to the execution of the Asset Purchase Agreement. The Series B Preferred Stock will not have any voting rights, other than any vote required by law or the Company’s certificate of incorporation (which does not currently provide for any such voting rights) and will not be entitled to any dividends. The Series B Certificate became effective February 2, 2024. Senior Secured Promissory Note On February 1, 2024, the Company entered into a Senior Secured Convertible Promissory Note (the "Note") with Treadway Holdings LLC, a lender, in the aggregate principal amount of $ 6,000,000 , which is convertible into shares of the Company’s common stock, par value $ 0.0001 per share. The Note accrues interest at a rate of 2.0 % per month. The maturity date of the Note is December 15, 2024 . Credit Agreement On February 1, 2024, the Company, entered into a Credit Agreement with Vertical Investors LLC, (the “Lender”) pursuant to which the Company agreed to borrow from the Lender a term loan in the aggregate principal amount of $ 7,968,978 with a maturity date of June 28, 2024 .. On March 28, 2024, the Company and Lender agreed to modify the Credit Agreement and extended the maturity date to December 31, 2024 . CLMBR Acquisition and Series B Preferred Stock Issuance In October 2023, we entered into an asset purchase agreement (as amended and restated on January 22, 2024, the “Asset Purchase Agreement") with CLMBR, Inc. and CLMBR1, LLC (the "Sellers"). On February 2, 2024, pursuant to the Asset Purchase Agreement, the Company completed the Acquisition for a total purchase price enterprise value of approximately $ 15.4 million, consisting of the issuance at closing of shares of Common Stock with a value of $ 1.45 million, 357 shares and shares of non-voting Series B preferred stock with a value of $ 3.0 million, 1,500,000 shares to the equity holders of the Sellers (each of whom is an “accredited investor” as defined in Rule 501 under the Securities Act), the assumption by the Company of $ 1.5 million of subordinated debt, and the retirement of $ 9.4 million of senior debt. Series A Preferred Stock Issuance On February 15, 2024, the Company issued 2,377,258 shares of the Company’s Series A Convertible Preferred Stock to four accredited investors, each of whom was an existing investor of the Company, upon the conversion of certain outstanding promissory notes with a then-outstanding aggregate amount of approximately $ 4.3 million. On March 29, 2024, the Company issued 1,500,000 shares of the Company’s Series A Convertible Preferred Stock to the Lender, upon the conversion of certain portion of outstanding debt of $ 3.0 million. On March 29, 2024, the Company issued 538,039 shares of the Company’s Series A Convertible Preferred Stock to one accredited investor, who is an existing investor of the Company, upon the conversion of certain outstanding promissory notes with a then-outstanding aggregate amount of approximately $ 0.8 million. On March 29, 2024, the Company issued 515,598 shares of the Company’s Series A Convertible Preferred Stock to seven accredited investors, upon the conversion of certain portion of outstanding accounts payable in the aggregate amount of approximately $ 0.9 million. Woodway Distribution Agreement On February 20, 2024, the Company entered into an Exclusive Distribution Agreement with WOODWAY USA, INC., pursuant to which the Company granted to the Distributor the exclusive right to sell and distribute the Company’s CLMBR product anywhere in the world in the commercial market. The Distribution Agreement has a five year term and is automatically renewable for further five year terms unless the Distributor cancels at least 90 days prior to the expiration of the term. Pursuant to the Distributor Agreement, the Distributor will place an order for 2,150 units of the Company’s CLMBR product.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Unaudited Interim Financial Information	Unaudited Interim Financial Information The accompanying unaudited interim condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, or GAAP, for interim financial reporting and as required by Regulation S-X, Rule 10-01. Accordingly, these unaudited condensed consolidated financial statements do not include all of the information and disclosures required by U.S. GAAP for complete financial statements as certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 filed with the SEC on April 1, 2024. The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated annual financial statements for the years ended December 31, 2023 and 2022 and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for a fair statement of the Company’s condensed consolidated balance sheet as of September 30, 2024 the condensed consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2024 and 2023, the condensed consolidated statement of convertible preferred stock and stockholders' equity (deficit) as of September 30, 2024 and condensed consolidated statements of cash flows for the nine months ended September 30, 2024 and 2023. The financial data and other information disclosed in these notes related to the three and nine months ended September 30, 2024 and 2023 are unaudited. The results for the three and nine months ended September 30, 2024, are not necessarily indicative of results to be expected for the year ending December 31, 2024, any other interim periods, or any future year or period.
Use of Estimates	Use of Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue, expenses, and related disclosures. On an ongoing basis, the Company evaluates its estimates, including, among others, those related to revenue related reserves, the realizability of inventory, fair value measurements, useful lives of long lived assets, including property and equipment and finite lived intangible assets, product warranty, stock-based compensation expense, warrant liabilities, accrual of acquisition earn-outs, estimated legal accruals, valuation of deferred taxes, valuation of derivatives, fair value of goodwill and other intangible assets, and commitments and contingencies. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable. Actual results may differ from these estimates.	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue, expenses, and related disclosures. On an ongoing basis, the Company evaluates its estimates, including, among others, those related to revenue related reserves, the realizability of inventory, fair value measurements, useful lives of long lived assets, including property and equipment and finite lived intangible assets, product warranty, stock-based compensation expense, valuation of the debt component of convertible notes, warrant liabilities, and commitments and contingencies. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable. Actual results may differ from these estimates.
Segment Information	Segment Information Operating segments are defined as components of an enterprise for which separate and discrete information is available for evaluation by the chief operating decision-maker (“CODM”) in deciding how to allocate resources and assess performance. The Company has one operating segment, the development and sale of its at-home fitness technology platform. The Company’s chief operating decision maker, its chief executive officer, manages the Company’s operations on a consolidated basis for the purpose of allocating resources. As the Company has one reportable segment, all required segment financial information is presented in the condensed consolidated financial statements. The Company currently operates in the United States, the United Kingdom, and Taiwan. As of September 30, 2024 and 2023, substantially all of the Company’s long-lived assets are held in the United States.	Segment Information Operating segments are defined as components of an enterprise for which separate and discrete information is available for evaluation by the chief operating decision-maker (“CODM”) in deciding how to allocate resources and assess performance. The Company has one operating segment, the development and sale of its at-home fitness technology platform. The Company’s chief operating decision maker, its chief executive officer, manages the Company’s operations on a consolidated basis for the purpose of allocating resources. As the Company has one reportable segment, all required segment financial information is presented in the consolidated financial statements. The Company currently operates in the United States, the United Kingdom, and Taiwan. As of December 31, 2023 and 2022, substantially all of the Company’s long-lived assets are held in the United States.
Significant Accounting Policies	Significant Accounting Policies During the nine months ended September 30, 2024, there were no significant changes to the Company’s significant accounting policies as described in the Company’s audited consolidated financial statements as of and for the year ended December 31, 2023 except as described below:
Goodwill	Goodwill Goodwill consists of the excess of cost over the fair value of net assets acquired in business combinations. The Company follows the provisions of ASC Topic 350, “Intangibles —Goodwill and Other”, which requires an annual impairment test for goodwill. The Company may first choose to perform a qualitative evaluation of the likelihood of goodwill and intangible assets impairment. For the goodwill that was the result of current year acquisitions, the Company chose to perform a qualitative evaluation. If the Company determined a quantitative evaluation was necessary, the goodwill at the reporting unit was subject to a two-step impairment test. The first step compares the book value of a reporting unit, including goodwill, with its fair value. If the book value of a reporting unit exceeds its fair value, the Company completes the second step in order to determine the amount of goodwill impairment loss that should be recorded. In the second step, the Company determines an implied fair value of the reporting unit’s goodwill by allocating the fair value of the reporting unit to all of the assets and liabilities other than goodwill. As of September 30, 2024 there was no goodwill impairment. For additional information refer to Note 6.—Goodwill and Intangible Assets.
Cash		Cash Cash consists of cash on deposit in banks.
Deferred Offering Costs		Deferred Offering Costs The Company complies with the requirements of ASC 340-10-S99-1 and SEC Staff Accounting Bulletin Topic 5A “ Expenses of Offering” . Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the IPO. As of December 31, 2023, the Company incurred offering costs amounting to $ 4.6 million through the IPO and subsequently classified the costs to additional paid in capital.
Property and Equipment		Property and Equipment Property and equipment purchased by the Company are stated at cost less accumulated depreciation. Major updates and improvements are capitalized, while charges for repairs and maintenance which do not improve or extend the lives of the respective asset, are expensed as incurred. The Company capitalizes the cost of pre-production tooling which it owns under a supply arrangement. Pre-production tooling, including the related engineering costs the Company will not own or will not use in producing products under long-term supply arrangements, are expensed as incurred. Depreciation and amortization is computed on a straight-line basis over the following estimated useful lives: Pre-production tooling  2 – 5 years Machinery and equipment  2 – 10 years Furniture and fixtures  3 – 5 years Leasehold improvements  Lesser of lease term or estimated useful life
Inventories, net		Inventories, net Inventories, which are comprised of finished goods, are stated at the lower of cost or net realizable value, with cost determined using actual costs. The Company maintains inventory in a third-party warehouse. Reserves are established to reduce the cost of inventories to their estimated net realizable value and are reflected in cost of revenues in the consolidated statement of operations. The Company assessed the obsolescence reserve by evaluating factors such as inventory levels, historical sales, and the remaining life of its products. Inventory losses are written-off against the reserve. Inventory not expected to be sold in the next twelve months is classified as long-term in the accompanying consolidated balance sheets.
Vendor Deposits		Vendor Deposits Vendor deposits represent prepayments made to the third-party manufacturers of the Company’s inventory. In general, the Company’s manufacturers require that the Company pay a portion of the costs for a manufacturing purchase order in advance, with the remaining cost being invoiced upon delivery of the products. Prior to receipt of the goods, any costs associated with the prepayments made by the Company are reflected as vendor deposits on the Company’s consolidated balance sheet.
Capitalized Studio Content		Capitalized Studio Content Capitalized Studio content costs include certain expenditures to develop video and live content for the Company’s customers. The Company capitalizes production costs for recorded content in accordance with ASC 926-20, Entertainment-Films - Other Assets - Film Costs. The Company recognizes capitalized content, net of accumulated amortization, within other non-current assets in the consolidated balance sheets and recognizes the related amortization expense as a component of cost of revenue in the consolidated statements of operations and comprehensive loss. Costs which qualify for capitalization include production costs, development costs, direct costs, labor costs, and production overhead. Expenditures for capitalized content are included within operating activities in the consolidated statements of cash flows. Based on certain factors, including historical and estimated user viewing patterns, the Company amortizes individual titles within the Studio content library on a straight-line basis over a three-year useful life. The Company reviews factors impacting the amortization of the capitalized Studio content on an ongoing basis. Estimates related to these factors require considerable management judgment. The Company considered certain factors in determining the useful life of the content, including expected periods over which the content will be made available through the platform and related viewership, the lack of “obsolescence” of such content over such period given the nature of its videos (i.e., exercise classes which are not significantly impacted by changes in markets or customer preferences, and/or for which the content is expected to significantly change or evolve over time), and the expected significant growth of its subscriber base which will contribute to substantial increases in viewership over time given the recent launch of its product and membership offerings. Based on these factors, the Company has determined that a three-year (3-year) amortization period is reasonable for the content. The Company will continue to review factors impacting the amortization of the capitalized content on an ongoing basis. The Company’s business model is membership based as opposed to generating revenues at a specific title level. Therefore, all content assets are monetized as part of a single asset group. The content is assessed at the group level when an event or change in circumstances indicates a change in the expected usefulness of the content or that fair value may be less than unamortized cost. Unamortized costs are assessed for impairment regardless of whether the produced content is completed. To date, the Company has recognized one impairment with regards to the carrying value of its content portfolio. If circumstances in the future suggest that an impairment may exist, these aggregated content assets will be stated at the lower of unamortized cost or fair value. In addition, unamortized costs for assets that have been, or are expected to be, abandoned are written off. The unamortized cost of content is approximately $ 2.4 million and $ 4.4 million as of December 31, 2023 and December 31, 2022, respectively.
Capitalized Software Costs		Capitalized Software Costs The Company capitalizes certain eligible software development costs incurred in connection with its internal use software in accordance with ASC 350-40, Internal-use Software and ASC 985, Software. These capitalized costs also relate to the Company’s Studio software that is accessed by its customers on a membership basis as well as certain costs associated with its information systems. Capitalized software costs are amortized over the estimated useful life of three years. Capitalization begins once the application development stage begins, management has authorized and committed to funding the project, it is probable the project will be completed, and the software will be used to perform the function intended. Internal and external costs, if direct and incremental, are capitalized until the software is substantially complete and ready for its intended use. The Company expenses all costs incurred that relate to planning and post-implementation phases of development. Intangible assets are assessed for impairment when events or circumstances indicate the existence of a possible impairment, and none were identified in the year ended December 31, 2023. During the year ended December 31, 2023 and December 31, 2022, the Company capitalized $ 0.4 million and $ 2.7 million, respectively, under ASC 350 included in intangible assets. During the year ended December 31, 2023 and December 31, 2022, the Company capitalized $ 1.9 million and $ 1.4 million, respectively, under ASC 985 included in other assets. Amortization is computed on a straight-line basis over the following estimated useful lives: Capitalized software and internal-use software  3 years
Identifiable Intangible Assets	Identifiable Intangible Assets The Company follows the provisions of ASC Topic 360, “Property, Plant and Equipment”, which establishes accounting standards for the impairment of long-lived assets such as property, plant and equipment and intangible assets subject to amortization. The Company reviews long-lived assets to be held and-used for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. If the sum of the undiscounted expected future cash flows over the remaining useful life of a long-lived asset group is less than its carrying amount, the asset is considered to be impaired. Impairment losses are measured as the amount by which the carrying amount of the asset group exceeds the fair value of the asset. The Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risks associated with the recovery of the asset. During the nine months ended September 30, 2024 and 2023, there was no impairment of the identified intangible assets. The Company’s intangible assets subject to amortization consist of developed technology, customer related intangibles, trademark and tradenames, and content that are amortized on a straight-line basis over the estimated useful lives of the related intangible asset. The estimated useful lives of the respective intangible assets range from 3 years to 13 years . The Company estimates the fair value of intangible assets based on an income approach using the relief-from-royalty method. This methodology assumes that, in lieu of ownership, a third party would be willing to pay a royalty in order to exploit the related benefits of these types of assets. This approach is dependent on a number of factors, including estimates of future growth and trends, royalty rates for this category of intellectual property, discount rates and other variables. The Company bases its fair value estimates on assumptions it believes to be reasonable, but which are unpredictable and inherently uncertain. Actual future results may differ from those estimates. The Company recognizes an impairment loss when the estimated fair value of the intangible asset is less than the carrying value. For the periods presented, the Company did not recognize any impairment of intangible assets.
Business Combinations	Business Combinations The Company accounts for business combinations under the provisions of ASC 805, Business Combinations, which requires that the acquisition method of accounting be used for all business combinations. Assets acquired and liabilities assumed are recorded at the date of acquisition at their respective fair values. ASC 805 also specifies criteria that intangible assets acquired in a business combination must be recognized and reported apart from goodwill. Goodwill represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. Acquisition-related expenses are recognized separately from the business combinations and are expensed as incurred. If the business combination provides for contingent consideration, the Company records the contingent consideration at fair value at the acquisition date with changes in the fair value recorded through earnings.
Music Royalty Fees		Music Royalty Fees The Company recognizes music royalty fees as these fees are incurred in accordance with the terms of the relevant license agreement with the music rights holder. The incurrence of such royalties is primarily driven by the number of paid subscribers each month and it is classified as cost of membership and training within the Company’s statement of operations. The Company’s license agreements with music rights holders generally include provisions for advance royalties as well as minimum guarantees. When a minimum guarantee is paid in advance, the guarantee is recorded as a prepaid asset and amortized over the shorter of the period consumed or the term of the agreement. As of December 31, 2023 and December 31, 2022, there were no music guarantee-related prepaids, respectively.
Fair Value Measurements		Fair Value Measurements Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Subsequent changes in fair value of these financial assets and liabilities are recognized in earnings when they occur. When determining the fair value measurements for assets and liabilities which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurement or assumptions that market participants would use in pricing the assets or liabilities, such as inherent risk, transfer restrictions, and credit risk. The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: • Level 1 inputs are based on quoted prices in active markets for identical assets or liabilities. • Level 2 inputs are based on observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets with insufficient volume or infrequent transactions (less active markets), or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3 inputs are based on unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities, and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The Company’s material financial instruments consist primarily of cash and cash equivalents, accounts payable, accrued expenses, bridge notes, convertible notes, embedded derivatives and warrants. The carrying amounts of current financial instruments, which include cash, accounts receivable, accounts payable and accrued expenses, approximate their fair values due to the short-term nature of these instruments.
Impairment of Long-Lived Assets		Impairment of Long-Lived Assets The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset (or asset group) to the future undiscounted cash flows expected to be generated by the assets (or asset group). If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds their fair value. There was a $ 2.3 million impairment loss related to the impairment of the Content Provider’s content for the year ended December 31, 2022. There was no charge to impairment for the year ended December 31, 2023.
Leases		Leases The Company adopted the Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) (“ASU 2016-02” or “ASC 842”) as of January 1, 2022, using the modified retrospective method and utilized the effective date as its date of initial application, with prior periods presented in accordance with previous guidance under Accounting Standards Codification (“ASC”) 840, Leases. At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present in the arrangement. Leases with a term greater than one year are recognized on the balance sheet as right-of-use assets and current and non-current lease liabilities, as applicable. As a result of the adoption of ASC 842, the Company recognized right-of-use assets and lease liabilities of $0.3 million as of the January 1, 2022, effective date. There was no impact to opening retained earnings from the adoption of ASC 842. The Company recorded an immaterial amount of general and administrative expense in its consolidated statement of operations related to lease expense, including short-term lease expense during the year ended December 31, 2022.
Bridge Notes		Bridge Notes As permitted under ASC Topic 825, Financial Instruments, we have elected the fair value option to account for our November 2023 Bridge Notes. In accordance with ASC Topic 825, we record these bridge notes at fair value with changes in fair value recorded as a component of other expense, net in the consolidated statement of operations and comprehensive loss. As a result of applying the fair value option, direct costs and fees related to the bridge notes were expensed as incurred and were not deferred. In addition, the bridge notes meet other applicable criteria for electing fair value option under ASC Topic 825. As of December 31, 2023, there are $ 0.2 million of notes outstanding measured at fair value related to the November 2023 Bridge Notes.
Convertible Notes		Convertible Notes As permitted under ASC Topic 825, Financial Instruments, the Company has elected the fair value option to account for its November 2022 convertible notes. In accordance with ASC Topic 825, the Company records these convertible notes at fair value with changes in fair value recorded as a component of other income (expense), net in the consolidated statement of operations and comprehensive loss. As a result of applying the fair value option, direct costs and fees related to the convertible notes were expensed as incurred and were not deferred. In addition, the convertible notes meet other applicable criteria for electing fair value option under ASC Topic 825. In May 2023, upon closing of the Company's IPO, the November 2022 convertible notes were converted into an aggregate of 141 shares of common stock. In connection with the Company’s issuance of the December 2023 Convertible Notes (the “December 2023 Notes”), the Company bifurcated the embedded conversion option and redemption rights and recorded embedded conversion option and redemption rights as a short term derivative liability in the Company’s balance sheet in accordance with FASB ASC 815, Derivatives and Hedging. The convertible debt and the derivative liability associated with the December 2023 Notes is presented in on the consolidated balance sheet as convertible note payable and the embedded derivatives. The convertible debt is carried at amortized cost. The derivative liability will be remeasured at each reporting period using the lattice model with changes in fair value recorded in the consolidated statements of operations in other expense (income). See Note 10 for further details.
Warrants		Warrants The Company account for common stock warrants as either equity-classified instruments or liability-classified instruments based on an assessment of the warrant terms. The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all the requirements for equity classification under ASC 815, including whether the warrants are indexed to our Common Stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance, and, for liability-classified warrants, at each reporting period end date while the warrants are outstanding. The warrants are revalued on each subsequent balance sheet date until such instruments are exercised or expire, with any changes in the fair value between reporting periods recorded in the consolidated statements of operations and comprehensive loss.
Commitments and Contingencies		Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. If a loss is reasonably possible and the loss or range of loss can be reasonably estimated, the Company discloses the possible loss or states that such an estimate cannot be made.
Revenue Recognition		Revenue Recognition On January 1, 2020, the Company adopted Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASC 606”) and all subsequent amendments. As the Company had not recognized any revenue prior to the adoption of the new standard, there was no impact on the measurement or timing of revenue recognition as a result of the adoption. Revenue is recognized when control of the promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Refer to Note 3 for additional information.
Cost of Fitness Product Revenue		Cost of Fitness Product Revenue Cost of fitness product revenue relates to the Fitness Product costs, including manufacturing costs, duties and other applicable importing costs, shipping and handling costs, packaging, warranty replacement costs, fulfillment costs, warehousing costs, and certain allocated costs related to management, facilities, and personnel-related expenses associated with supply chain logistics. Cost of fitness product revenue also contains valuation losses related to the Company’s inventory lower of cost or market reserve.
Cost of Membership and Training		Cost of Membership and Training Membership costs include costs associated with the creation of content and training, including associated payroll, filming and production costs, other content specific costs, hosting fees, music royalties, amortization of capitalized software development costs, and warranty replacement and servicing costs associated with extended warranty contracts.
Advertising Costs		Advertising Costs Advertising and other promotional costs to market the Company’s products are expensed as incurred. Advertising expenses were $ 0.7 million and $ 2.5 million for the year ended December 31, 2023 and 2022, respectively, and are included within sales and marketing expenses in the consolidated statements of operations and comprehensive loss.
Research and Development Costs		Research and Development Costs Research and development expenses consist primarily of personnel- and facilities-related expenses, consulting and contractor expenses, tooling and prototype materials software platform expenses, and depreciation of property and equipment. Substantially all of the Company’s research and development expenses are related to developing new products and services and improving existing products and services. Research and development expenses are expensed as incurred.
Stock-Based Compensation		Stock-Based Compensation In December 2020, the Board of Directors adopted the 2020 Equity Incentive Plan (“the 2020 Plan”) and in April 2023, our board of directors adopted the 2023 Equity Incentive Plan (the “2023 Plan”). Stock-based awards are measured at the grant date based on the fair value of the award and are recognized as expense, net of actual forfeitures, on a straight-line basis over the requisite service period, which is generally the vesting period of the respective award. The Company estimates the fair value of stock options using the Black-Scholes option pricing model. The determination of the grant date fair value of stock awards issued is affected by a number of variables, including the fair value of the Company’s common stock, the expected common stock price volatility over the expected life of the awards, the expected term of the stock option, risk-free interest rates, and the expected dividend yield of the Company’s common stock. The Company derives its volatility from the average historical stock volatilities of several peer public companies over a period equivalent to the expected term of the awards. The Company estimates the expected term based on the simplified method for employee stock options considered to be “plain vanilla” options, as the Company’s historical share option exercise experience does not provide a reasonable basis upon which to estimate the expected term. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of grant. Expected dividend yield is 0.0 % as the Company has not paid and does not currently anticipate paying dividends on its common stock. Stock-based compensation expense is classified in the accompanying consolidated statement of operations in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified.
Foreign Currency Transactions		Foreign Currency Transactions The functional currency for the Company’s wholly-owned foreign subsidiaries, Interactive Strength UK and Interactive Strength Taiwan, is the United States dollar. All foreign currency transaction gains and losses are recognized in the consolidated statements of operations and comprehensive loss through other income (expense). The Company recognized material currency transaction gains or losses during the year ended December 31, 2023 and 2022.
Comprehensive Loss		Comprehensive Loss Comprehensive loss includes net loss as well as other changes in stockholders’ deficit that result from transactions and economic events other than those with stockholders. For the year ended December 31, 2023 and 2022, comprehensive loss included $ 0.3 million of foreign currency transaction losses and $ 0.5 million of foreign currency transaction gains, respectively.
Loss Per Share		Loss Per Share The Company computes loss per share using the two-class method required for participating securities. The two-class method requires income available to common stockholders for the period to be allocated between common stock and participating securities based upon their respective rights to receive dividends as if all income for the period had been distributed. The Company’s redeemable convertible preferred stock and common stock issued upon early exercise of stock options are participating securities. The Company considers any shares issued upon early exercise of stock options, subject to repurchase, to be participating securities because holders of such shares have non-forfeitable dividend rights in the event a cash dividend is declared on common stock. These participating securities do not contractually require the holders of such shares to participate in the Company’s losses. As such, net losses for the periods presented were not allocated to the Company’s participating securities. Basic loss per share is computed using the weighted-average number of outstanding shares of common stock during the period. Diluted earnings (loss) per share is computed using the weighted-average number of outstanding shares of common stock and, when dilutive, potential shares of common stock outstanding during the period. Potential shares of common stock consist of incremental shares issuable upon the assumed exercise of stock options, employee stock purchase plan (“ESPP”) shares to be issued, and vesting of restricted stock awards.
Income Taxes		Income Taxes The Company utilizes the asset and liability method for computing its income tax provision. Deferred tax assets and liabilities reflect the expected future consequences of temporary differences between the financial reporting and tax bases of assets and liabilities as well as operating loss, capital loss, and tax credit carryforwards, using enacted tax rates. Management makes estimates, assumptions, and judgments to determine the Company’s provision for income taxes, deferred tax assets and liabilities, and any valuation allowance recorded against deferred tax assets. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent the Company believes recovery is not likely, establishes a valuation allowance. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The tax benefits recognized from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. Interest and penalties related to unrecognized tax benefits, which to date have not been material, are recognized within income tax expense.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”), or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s condensed consolidated financial statements upon adoption. The Company qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”) and has elected not to “opt out” of the extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company will adopt the new or revised standard at the time public companies adopt the new or revised standard and will do so until such time that the Company either (i) irrevocably elects to “opt out” of such extended transition period or (ii) no longer qualifies as an emerging growth company. As noted below, certain new or revised accounting standards were early adopted. Accounting Pronouncements Not Yet Adopted ASU 2020-04 and ASU 2022-06 In March 2020, the FASB issued ASU 2020-04, “Reference rate reform (Topic 848): Facilitation of the effects of reference rate reform on financial reporting.” The ASU provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions affected by reference rate reform. The amendments apply only to contracts and hedging relationships that reference London Interbank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to reference rate reform. The amendments are elective and are effective upon issuance. In December 2022, the FASB issued ASU 2022-06, “Reference rate reform (Topic 848): Deferral of the sunset date of Topic 848” which defers the expiration date for Topic 848 from December 31, 2022 until December 31, 2024. The Company is currently evaluating the potential impact of adopting this new accounting guidance, but does not expect the adoption of the standard to have a material impact on its consolidated financial statements. ASU 2023-09 In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” The ASU modifies income tax disclosures by requiring (i) consistent categories and greater disaggregation of information in the rate reconciliations and (ii) the disclosure of income taxes paid disaggregated by jurisdiction, among other requirements. This ASU is effective for fiscal years beginning after December 31, 2024 and should be applied on a prospective basis, with the option to apply the standard retrospectively. Early adoption is permitted. We are currently evaluating the impact of the new standard, which is limited to financial statement disclosures. ASU 2023-07 In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in the ASU improve reportable segment disclosure requirements primarily through enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit and loss, and provide new segment disclosure requirements for entities with a single reportable segment, among other disclosure requirements. This ASU is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years after December 15, 2024 and should be applied retrospectively to all prior periods presented in the financial statements. Early adoption is permitted. We are currently evaluating the impact of the new standard, which is limited to financial statement disclosures. ASU 2024-03 In November 2024, the FASB issued ASU 2024-03, "Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses". The amendments in ASU 2024-03 address investor requests for more detailed expense information and require additional disaggregated disclosures in the notes to financial statements for certain categories of expenses that are included on the face of the income statement. This guidance is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements.	Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”), or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s consolidated financial statements upon adoption. The Company qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”) and has elected not to “opt out” of the extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company will adopt the new or revised standard at the time public companies adopt the new or revised standard and will do so until such time that the Company either (i) irrevocably elects to “opt out” of such extended transition period or (ii) no longer qualifies as an emerging growth company. As noted below, certain new or revised accounting standards were early adopted. Accounting Pronouncements Recently Adopted ASU 2016-02 In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (“Topic 842”), and issued subsequent amendments to the initial guidance thereafter. This ASU requires an entity to recognize a right-of-use asset and lease liability for all leases with terms of more than 12 months. Recognition, measurement and presentation of expenses will depend on classification of the underlying lease as either finance or operating. The amendments also require certain quantitative and qualitative disclosures about leasing arrangements. Leases are classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the income statement. The Company adopted this accounting standard as of January 1, 2022. Financial positions for reporting periods beginning on or after January 1, 2022 are presented under the new guidance, while prior periods are not adjusted and continue to be reported in accordance with previous guidance. ASU 2016-13 In June 2016, the FASB issued ASU 2016-03, Measurement of Credit Losses on Financial Instruments (“CECL”), which amends ASC 326 “Financial Instruments - Credit Losses” which introduces a new methodology for accounting for credit losses on financial instruments. The guidance establishes a new forward looking “expected loss model” that requires entities to estimate current expected credit losses on accounts receivable and financial instruments by using all practical and relevant information. The Company adopted the new standard effective January 1, 2022 and the guidance did not have a material impact on our consolidated financial statements. ASU 2019-12 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes , which amends ASC Topic 740, Income Taxes . This ASU simplifies the accounting for income taxes by modifying the treatment of intraperiod tax allocation in certain circumstances, eliminating an exception to recognizing deferred tax liabilities for outside basis differences for foreign equity method investments and foreign subsidiaries when ownership or control changes, and modifying interim period tax calculations when a loss is forecasted. In addition, this ASU also requires that enacted changes in tax laws or rates be included in the annual effective rate determination in the period that includes the enactment date and clarifies the tax accounting of a step up in tax basis of goodwill. The Company adopted ASU 2019-12 effective January 1, 2022, using the modified retrospective method. The adoption did not have a material impact on the Company’s consolidated financial statements. Accounting Pronouncements Not Yet Adopted ASU 2020-04 and ASU 2022-06 I n March 2020, the FASB issued ASU 2020-04, “Reference rate reform (Topic 848): Facilitation of the effects of reference rate reform on financial reporting.” The ASU provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions affected by reference rate reform. The amendments apply only to contracts and hedging relationships that reference London Interbank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to reference rate reform. The amendments are elective and are effective upon issuance. In December 2022, the FASB issued ASU 2022-06, “Reference rate reform (Topic 848): Deferral of the sunset date of Topic 848” which defers the expiration date for Topic 848 from December 31, 2022 until December 31, 2024. The Company is currently evaluating the potential impact of adopting this new accounting guidance, but does not expect the adoption of the standard to have a material impact on its consolidated financial statements. ASU 2023-09 In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” The ASU modifies income tax disclosures by requiring (i) consistent categories and greater disaggregation of information in the rate reconciliations and (ii) the disclosure of income taxes paid disaggregated by jurisdiction, among other requirements. This ASU is effective for fiscal years beginning after December 31, 2024 and should be applied on a prospective basis, with the option to apply the standard retrospectively. Early adoption is permitted. We are currently evaluating the impact of the new standard, which is limited to financial statement disclosures. ASU 2023-07 In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in the ASU improve reportable segment disclosure requirements primarily through enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit and loss, and provide new segment disclosure requirements for entities with a single reportable segment, among other disclosure requirements. This ASU is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years after December 15, 2024 and should be applied retrospectively to all prior periods presented in the financial statements. Early adoption is permitted. We are currently evaluating the impact of the new standard, which is limited to financial statement disclosures.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Property, Plant and Equipment	Depreciation and amortization is computed on a straight-line basis over the following estimated useful lives: Pre-production tooling  2 – 5 years Machinery and equipment  2 – 10 years Furniture and fixtures  3 – 5 years Leasehold improvements  Lesser of lease term or estimated useful life
Schedule of Amotization Computed on a Straight-line Basis	Amortization is computed on a straight-line basis over the following estimated useful lives: Capitalized software and internal-use software  3 years

Inventories, Net (Tables)

Inventories, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following: September 30, December 31, (in thousands) 2024 2023 Finished products $ 4,773 $ 2,607 Finished products - Long Term 2,620 2,376 Raw materials - Long Term 578 532 Total inventories, net $ 7,971 $ 5,515	Inventories, net consisted of the following: December 31, December 31, (in thousands) 2023 2022 Finished products $ 2,607 $ 4,567 Finished products - Long Term $ 2,376 $ — Raw materials - Long Term $ 532 $ — Total inventories, net $ 5,515 $ 4,567

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property and equipment consisted of the following: September 30, December 31, (in thousands) 2024 2023 Pre-production tooling $ 3,094 $ 3,094 Machinery and equipment 191 125 Leasehold improvements 186 113 Furniture and fixtures 25 25 Exercise equipment 13 13 Total 3,509 3,370 Less: Accumulated depreciation ( 3,345 ) ( 2,926 ) Total property and equipment, net $ 164 $ 444	Property and equipment, net consisted of the following: December 31, December 31, (in thousands) 2023 2022 Pre-production tooling $ 3,094 $ 3,094 Machinery and equipment 125 125 Leasehold improvements 113 113 Furniture and fixtures 25 25 Software and technology development asset 13 13 Total 3,370 3,370 Less: Accumulated depreciation ( 2,926 ) ( 2,044 ) Total property and equipment, net $ 444 $ 1,326

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of Identifiable Intangible Assets, Net	Identifiable intangible assets, net consist of the following: As of September 30, As of December 31, 2024 2023 (in thousands) Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Internal-use software $ 6,248 $ ( 5,386 ) $ 862 $ 6,248 $ ( 3,994 ) $ 2,254 Developed technology 1,500 ( 164 ) 1,336 — — — Customer related 4,400 ( 310 ) 4,090 — — — Trademark and trade name 800 ( 60 ) 740 — — — Content 200 ( 44 ) 156 — — — Total identifiable intangible assets $ 13,148 $ ( 5,964 ) $ 7,184 $ 6,248 $ ( 3,994 ) $ 2,254	Identifiable intangible assets, net consisted of the following: As of December 31, As of December 31, 2023 2022 (in thousands) Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Internal-Use Software $ 6,248 $ ( 3,994 ) $ 2,254 $ 5,827 $ ( 1,993 ) $ 3,834 Total identifiable intangible assets $ 6,248 $ ( 3,994 ) $ 2,254 $ 5,827 $ ( 1,993 ) $ 3,834
Schedule of Estimated Annual Amortization Expense	As of September 30, 2024, estimated annual amortization expense for each of the next five fiscal years is as follows: 2024 (remaining) 481 2025 1,389 2026 815 2027 648 2028 582 Thereafter 3,269 Total $ 7,184	As of December 31, 2023, estimated annual amortization expense for each of the next five fiscal years is as follows: Fiscal Years Ending December 31, (in thousands) 2024 1,656 2025 521 2026 77 2027 — Total $ 2,254

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Identifiable Intangible Assets, Net	Identifiable intangible assets, net consist of the following: As of September 30, As of December 31, 2024 2023 (in thousands) Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Internal-use software $ 6,248 $ ( 5,386 ) $ 862 $ 6,248 $ ( 3,994 ) $ 2,254 Developed technology 1,500 ( 164 ) 1,336 — — — Customer related 4,400 ( 310 ) 4,090 — — — Trademark and trade name 800 ( 60 ) 740 — — — Content 200 ( 44 ) 156 — — — Total identifiable intangible assets $ 13,148 $ ( 5,964 ) $ 7,184 $ 6,248 $ ( 3,994 ) $ 2,254	Identifiable intangible assets, net consisted of the following: As of December 31, As of December 31, 2023 2022 (in thousands) Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Internal-Use Software $ 6,248 $ ( 3,994 ) $ 2,254 $ 5,827 $ ( 1,993 ) $ 3,834 Total identifiable intangible assets $ 6,248 $ ( 3,994 ) $ 2,254 $ 5,827 $ ( 1,993 ) $ 3,834
Schedule of Estimated Annual Amortization Expense	As of September 30, 2024, estimated annual amortization expense for each of the next five fiscal years is as follows: 2024 (remaining) 481 2025 1,389 2026 815 2027 648 2028 582 Thereafter 3,269 Total $ 7,184	As of December 31, 2023, estimated annual amortization expense for each of the next five fiscal years is as follows: Fiscal Years Ending December 31, (in thousands) 2024 1,656 2025 521 2026 77 2027 — Total $ 2,254
Schedule Of Changes in Goodwill	Changes in goodwill for the nine months ended September 30, 2024 are as follows: (in thousands) CLMBR, Inc. Balance as of December 31, 2023 $ — Goodwill acquired 13,165 Purchase accounting adjustments to goodwill 354 Balance as of September 30, 2024 $ 13,519

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Prepaid Expenses and Other Current Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consisted of the following: September 30, December 31, (in thousands) 2024 2023 Security deposit 96 66 Prepaid licenses — 20 Research and development tax credit 444 516 Other receivables 20 20 Insurance 18 246 Other prepaid 106 65 Total prepaid expenses and other current assets $ 684 $ 933	Prepaid expenses and other current assets consisted of the following: December 31, December 31, (in thousands) 2023 2022 Security deposit 66 146 Prepaid licenses 20 45 Research and development tax credit 516 750 Other receivables 20 178 Insurance 246 14 Other prepaid 65 293 Total prepaid expenses and other current assets $ 933 $ 1,426

Other Assets, Net (Tables)

Other Assets, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Assets	Other assets, net consisted of the following: As of September 30, As of December 31, 2024 2023 (in thousands) Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Capitalized content costs $ 6,589 $ ( 5,667 ) $ 922 $ 6,589 $ ( 4,237 ) $ 2,352 Capitalized software $ 5,994 $ ( 4,270 ) $ 1,724 $ 5,879 $ ( 2,983 ) $ 2,896 Total other assets $ 12,583 $ ( 9,937 ) $ 2,646 $ 12,468 $ ( 7,220 ) $ 5,248	Other assets, net consisted of the following: As of December 31, As of December 31, 2023 2022 (in thousands) Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Capitalized content costs $ 6,589 $ ( 4,237 ) $ 2,352 $ 6,589 $ ( 2,185 ) $ 4,404 Capitalized software $ 5,879 $ ( 2,983 ) $ 2,896 $ 3,996 $ ( 1,391 ) $ 2,605 Other $ — $ — $ — $ 9 $ — $ 9 Total other assets $ 12,468 $ ( 7,220 ) $ 5,248 $ 10,594 $ ( 3,576 ) $ 7,018

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses consisted of the following: September 30, December 31, (in thousands) 2024 2023 Accrued bonus $ 188 $ 25 Accrued payroll 396 26 Accrued PTO 21 21 Accrued legal settlement 1,150 — Accrued royalties 221 208 Accrued professional fees 339 235 Customer deposits 286 46 Other accrued expenses and current liabilities 573 345 Total accrued expenses and other current liabilities $ 3,174 $ 906	Accrued expenses consisted of the following: December 31, December 31, (in thousands) 2023 2022 Accrued bonus $ 25 $ 145 Accrued payroll 26 193 Accrued PTO 21 188 Accrued offering costs — 1,490 Accrued licenses — 2,250 Accrued royalties 208 195 Accrued professional fees 235 — Customer deposits 46 517 Other accrued expenses and current liabilities 345 326 Total accrued expenses and other current liabilities $ 906 $ 5,304

Debt (Tables)

Debt (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Summary of Debt	Debt consisted of the following: September 30, December 31, (in thousands) 2024 2023 Principal stockholder promissory notes $ 5,146 $ 5,085 Other related party promissory notes 152 721 Total Loan Payable 5,298 5,806 June 2023 notes — 1,379 November 2023 bridge notes — $ 1,717 Total Senior secured notes $ — $ 3,096 Derivatives $ — $ 122 December 2023 convertible note — 904 Other related party convertible notes 188 — Other convertible notes 745 — February 2024 convertible note 3,851 — Total Convertible note payable $ 4,784 $ 904 Total debt current $ 10,082 $ 9,928 Term Loan 3,996 $ — Total debt long term $ 3,996 $ — Total debt $ 14,078 $ 9,928
Term Loan [Member]
Debt Instrument [Line Items]
Summary of Carrying Value of Convertible Note	The carrying value of the Term Loan is as follows: September 30, December 31, (in thousands) 2024 2023 Principal and interest $ 1,997 $ — Guarantee fees 2,348 — Unamortized debt discount ( 349 ) — Aggregate carrying value $ 3,996 $ —
Summary of Interest Expense On Convertible Note	Interest expense recognized on the Term Loan is as follows: Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 Contractual interest expense $ 166 $ — $ 450 $ — Amortization of debt discount 129 — 589 — Total $ 295 $ — $ 1,039 $ —
Convertible Notes [Member]
Debt Instrument [Line Items]
Summary of Change in the Balance of the Debt Instrument	The change in the balance of the Promissory notes as converted to convertible notes is as follows: August 2023 October 2023 November 2023 (in thousands) Promissory Notes Promissory Notes Promissory Notes Total Carrying value at December 31, 2023 $ — $ — $ — $ — Promissory notes assumed in connection with acquisition of CLMBR, Inc. 725 471 691 1,887 Loss on extinguishment of debt 195 127 — 322 Interest Expense — — 54 54 Conversion to Series A Preferred Stock ( 920 ) ( 598 ) — ( 1,518 ) Carrying value at September 30, 2024 $ — $ — $ 745 $ 745
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Summary of Carrying Value of Convertible Note	The carrying value of the Senior Secured Notes are as follows: September 30, December 31, (in thousands) 2024 2023 June 2023 $ — $ 1,379 November 2023 — 1,717 Aggregate carrying value $ — $ 3,096
Summary of Change in the Balance of the Debt Instrument	The change in the balance of the Senior Secured Notes is as follows: November 2023 June 2023 Q2 2024 (in thousands) Bridge Notes Notes Convertible Notes Total Carrying value at December 31, 2023 $ 1,717 $ 1,379 $ — $ 3,096 Issuance of promissory notes — — 1,680 1,680 Loss on extinguishment of debt 275 377 904 1,556 Change in estimated fair value of convertible notes 316 — — 316 Interest Expense — 21 89 110 Repayment of promissory notes — — ( 318 ) ( 318 ) Conversion to Series A Preferred Stock ( 2,308 ) ( 1,777 ) ( 2,355 ) ( 6,440 ) Carrying value at September 30, 2024 $ — $ — $ — $ —
December 2023 Convertible Notes [Member]
Debt Instrument [Line Items]
Summary of Carrying Value of Convertible Note	The carrying value of the December 2023 Note is as follows: September 30, December 31, (in thousands) 2024 2023 Principal and interest $ — $ 2,169 Unamortized debt discount — ( 801 ) Unamortized issuance costs — ( 464 ) Aggregate carrying value $ — $ 904	The carrying value of the December 2023 Note is as follows: December 31, December 31, (in thousands) 2023 2022 Principal and interest $ 2,169 $ — Unamortized debt discount ( 801 ) — Unamortized issuance costs ( 464 ) — Embedded derivative liability 122 — Aggregate carrying value 1,026 —
Summary of Interest Expense On Convertible Note		Interest expense recognized on the December 2023 Note is as follows: Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 Contractual interest expense $ — $ — $ 142 $ — Amortization of debt discount — — 800 — Amortization of debt issuance costs 92 — 532 — Total $ 92 $ — $ 1,474 $ —
December 2023 Convertible Notes [Member] | Adjustment [Member]
Debt Instrument [Line Items]
Summary of Interest Expense On Convertible Note		Interest expense recognized on the December 2023 Note is as follows: December 31, December 31, (in thousands) 2023 2022 Contractual interest expense $ 9 $ — Amortization of debt discount 56 — Amortization of debt issuance costs 33 — Total 98 —
February 2024 convertible note [Member]
Debt Instrument [Line Items]
Summary of Carrying Value of Convertible Note	The carrying value of the February 2024 Convertible Note is as follows: September 30, December 31, (in thousands) 2024 2023 Principal and interest $ 4,708 $ — Unamortized debt discount ( 569 ) — Unamortized issuance costs ( 288 ) — Aggregate carrying value $ 3,851 $ —
Summary of Interest Expense On Convertible Note	Interest expense recognized on the February 2024 Convertible Note is as follows: Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 Contractual interest expense $ 305 $ — $ 905 $ — Amortization of debt discount 679 — 1,779 — Amortization of debt issuance costs 344 — 902 — Total $ 1,328 $ — $ 3,586 $ —

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Compensation Cost Recognized	Presented below is a summary of the compensation cost recognized in the condensed consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2024 and 2023. Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 Research and development $ 1,206 $ 1,347 $ 3,527 $ 4,803 Sales and marketing 2 87 ( 5 ) 407 General and administrative 1,949 3,402 5,926 18,563 Total $ 3,157 $ 4,836 $ 9,448 $ 23,773	Presented below is a summary of the compensation cost recognized in the consolidated statements of operations and comprehensive loss for the year ended December 31, 2023 and 2022. Year Ended December 31, 2023 2022 (in thousands) Research and development $ 6,505 $ 1,765 Sales and marketing 507 286 General and administrative 22,932 4,297 Total stock-based compensation $ 29,943 $ 6,348
Summary of Stock Option Activity	The following summary sets forth the stock option activity under the 2023 and 2020 Plan: Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value (in thousands) Outstanding as of December 31, 2023 854 $ 10,118.00 9.3 $ 547 Granted — — Exercised — — Cancelled or forfeited ( 46 ) 8,428.00 Outstanding as of September 30, 2024 808 $ 10,214.00 8.5 $ — Options exercisable as of September 30, 2024 344 $ 6,311.00 8.4 $ — Options unvested as of September 30, 2024 491 $ 14,395.00 8.6 $ —	The following summary sets forth the stock option activity under the 2023 and 2020 Plan: Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value (in thousands) Outstanding as of December 31, 2022 112 $ 9,200.00 9.6 $ 11,706 Granted 938 9,040.00 Exercised ( 169 ) 2,120.00 12,690 Cancelled or forfeited ( 25 ) 5,200.00 Outstanding as of December 31, 2023 856 10,120.00 9.3 $ 547 Options exercisable as of December 31, 2023 231 $ 6,880.00 9.0 $ 264 Options unvested as of December 31, 2023 640 $ 12,400.00 9.4 $ 299
Summary of Unvested Common Stock	A summary of unvested common stock from early option exercises that are subject to repurchase by the Company under the 2020 Plan is as follows: Early Option Exercises Number of options Weighted average exercise price Repurchase liability (in thousands) Unvested common stock as of December 31, 2023 3 $ — $ 8 Issued — — — Vested ( 2 ) — — Repurchased — — — Unvested common stock as of September 30, 2024 1 $ 3	A summary of unvested common stock from early option exercises that are subject to repurchase by the Company under the 2020 Plan is as follows: Early Option Exercises Number of options Weighted average exercise price Repurchase liability (in thousands) Unvested common stock as of December 31, 1 $ — $ 306 Issued 6 4,160.00 — Vested ( 3 ) — — Repurchased ( 1 ) — — Unvested common stock as of December 31, 3 $ 8
Summary of Stock Option Valuation Assumptions	The fair value of each option was estimated at the grant date using the Black-Scholes method with the following assumptions: September 30, September 30, 2024 2023 Weighted-average risk-free interest rate (1) — % 3.7 % Weighted-average expected term (in years) — 5.93 Weighted-average expected volatility (2) — % 62.3 % Expected dividend yield — % — % (1) Based on U.S. Treasury seven-year constant maturity interest rate whose term is consistent with the expected term of the option. (2) Expected volatility is based on an analysis of comparable public company volatilities and adjusted for the Company’s stage of development.	he fair value of each option was estimated at the grant date using the Black-Scholes method with the following assumptions: December 31, December 31, 2023 2022 Weighted-average risk-free interest rate (1) 3.7 % 3.3 % Weighted-average expected term (in years) 5.87 5.35 Weighted-average expected volatility (2) 62.29 % 54.6 % Expected dividend yield — % — % (1) Based on U.S. Treasury seven-year constant maturity interest rate whose term is consistent with the expected term of the option. (2) Expected volatility is based on an analysis of comparable public company volatilities and adjusted for the Company’s stage of development.

Warrants (Tables)

Warrants (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Class of Warrant or Right [Line Items]
Schedule of Changes in Warrants Issued and Outstanding	The following is a schedule of changes in warrants issued and outstanding from December 31, 2023 to September 30, 2024: Common Common Common Common Common Common Common Common Common Total Common Stock Warrants Outstanding as of December 31, 2023 231 — — — — — — — — 231 Warrants issued 2,658 750 200 107 1,420 26,269 28,369 28,369 2,128 90,270 Warrants exercised ( 231 ) — — — — ( 26,269 ) — — — ( 26,500 ) Warrants canceled ( 2,658 ) — — — — — — — — ( 2,658 ) Outstanding as of September 30, 2024 — 750 200 107 1,420 — 28,369 28,369 2,128 61,343
Class A Common Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Schedule of Changes in Warrants Issued and Outstanding		The following is a schedule of changes in warrants issued and outstanding from December 31, 2021 to December 31, 2023: Class A Common Outstanding as of December 31, 2021 — Warrants issued 23 Warrants exercised — Outstanding as of December 31, 2022 23 Warrants issued — Warrants exercised ( 23 ) Outstanding as of December 31, 2023 —
Class B Common Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Schedule of Changes in Warrants Issued and Outstanding		The following is a schedule of changes in warrants issued and outstanding from December 31, 2021 to December 31, 2023: Class B Common Outstanding as of December 31, 2021 - Warrants issued 2 Warrants exercised ( 1 ) Outstanding as of December 31, 2022 1 Warrants issued — Warrants exercised ( 1 ) Outstanding as of December 31, 2023 —
Service Providers Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Schedule of Changes in Warrants Issued and Outstanding		The following is a schedule of changes in warrants issued and outstanding from December 31, 2022 to December 31, 2023: Service Providers Outstanding as of December 31, 2022 — Warrants issued 20 Warrants exercised ( 20 ) Outstanding as of December 31, 2023 —
Senior Secured Notes Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Schedule of Changes in Warrants Issued and Outstanding		The following is a schedule of changes in warrants issued and outstanding from December 31, 2022 to December 31, 2023: Senior Secured Outstanding as of December 31, 2022 — Warrants issued 41 Warrants exercised ( 41 ) Outstanding as of December 31, 2023 —
Common Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Schedule of Changes in Warrants Issued and Outstanding		The following is a schedule of changes in warrants issued and outstanding from December 31, 2022 to December 31, 2023: Common Outstanding as of December 31, 2022 — Warrants issued 231 Warrants exercised — Outstanding as of December 31, 2023 231
Warrants [Member]
Class of Warrant or Right [Line Items]
Schedule of Changes in Warrants Issued and Outstanding	The following is a schedule of changes in warrants issued and outstanding from December 31, 2022 to September 30, 2023: Class A Common Class B Common Total Warrants Outstanding as of December 31, 2022 23 1 24 Warrants issued — — — Warrants exercised ( 23 ) ( 1 ) ( 24 ) Outstanding as of September 30, 2023 - — -

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Fair Value of Liabilities Measured on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023 were as follows: Fair value measurements as of September 30, 2024 Level 1 Level 2 Level 3 Total (in thousands) Assets Cash and cash equivalents $ 2,269 $ — $ — $ 2,269 Derivatives — — 19 19 Total $ 2,269 $ — $ 19 $ 2,288 Liabilities Warrants — — 156 156 Fair value measurements as of December 31, 2023 Level 1 Level 2 Level 3 Total (in thousands) Liabilities Derivatives $ — $ — $ 122 $ 122 Bridge Notes — — 1,717 1,717 Warrants — — 591 591 Total $ — $ — $ 2,430 $ 2,430	Liabilities measured at fair value on a recurring basis as of December 31, 2023 and 2022 were as follows: Fair value measurements as of December 31, 2023 Level 1 Level 2 Level 3 Total (in thousands) Liabilities Embedded derivatives $ — $ — $ 122 $ 122 Bridge Notes — — 1,717 1,717 Warrants — — 591 591 Total $ — $ — $ 2,430 $ 2,430 Fair value measurements as of December 31, 2022 Level 1 Level 2 Level 3 Total (in thousands) Liabilities Convertible notes — — 4,270 4,270 Warrants — — 3,004 3,004 Total $ — $ — $ 7,274 $ 7,274
Schedule of Fair Value Measurement of Liabilities Using Unobservable Inputs Reconciliation	The following summarizes the activity for the Company Level 3 assets and liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2024. November 2023 (in thousands) Bridge Notes Fair value at December 31, 2023 $ 1,717 Loss on extinguishment of debt 275 Change in estimated fair value of convertible notes 316 Conversion to Series A Preferred Stock ( 2,308 ) Fair value at September 30, 2024 $ — The following table summarizes the activity for the Company Level 3 warrant liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2024: November 2023 December 2023 February 2024 Woodway Registered Direct Registered Direct Placement Agent Best Efforts Pre-Funded Best Efforts A-1 Best Efforts A-2 Best Efforts Placement Agent Total (in thousands) Warrants Warrants Warrants Warrants Warrants Warrants Warrants Warrants Warrants Warrants Warrants Fair value at December 31, 2023 $ 165 $ 426 $ — $ — $ — $ — $ — $ — $ — $ — $ 591 Issuance of warrants — — 1,800 344 721 50 3,704 2,687 1,903 189 11,398 Change in estimated fair value of warrants ( 165 ) ( 304 ) ( 1,797 ) ( 344 ) ( 719 ) ( 50 ) ( 1,141 ) ( 2,577 ) ( 1,869 ) ( 182 ) ( 9,148 ) Loss on cancelation of warrants — 358 — — — — — — — — 358 Exercise of stock warrants — — — — — — ( 2,563 ) — — — ( 2,563 ) Conversion to Series A Preferred Stock ( 480 ) — — — — — — — — ( 480 ) Fair value at September 30, 2024 $ — $ — $ 3 $ — $ 2 $ — $ — $ 110 $ 34 $ 7 $ 156 (in thousands) Convertible Notes Fair value at December 31, 2022 $ 4,270 Issuance of convertible notes — Change in estimated fair value of financial instruments 252 Exercise of stock warrants ( 4,521 ) Fair value at September 30, 2023 $ — November 2022 (in thousands) Warrants Fair value at December 31, 2022 $ 3,004 Issuance of warrants — Change in estimated fair value of financial instruments ( 2,266 ) Exercise of stock warrants ( 738 ) Fair value at September 30, 2023 $ —	The following tables summarize the activity for the Company Level 3 liabilities measured at fair value on a recurring basis for the year ended December 31, 2023 (in thousands) Convertible Notes Fair value at December 31, 2022 $ 4,270 Issuance of convertible notes — Change in estimated fair value of financial instruments 251 Conversion of convertible notes into common stock ( 4,521 ) Fair value at December 31, 2023 $ — November 13, 2022 November 10, 2023 December 7, 2023 Total (in thousands) Warrants Warrants Warrants Warrants Fair value at December 31, 2022 $ 3,004 $ — $ — $ 3,004 Issuance of warrants — 207 523 730 Change in estimated fair value of financial instruments ( 2,266 ) ( 42 ) ( 97 ) ( 2,405 ) Exercise of stock warrants ( 738 ) — — ( 738 ) Fair value at December 31, 2023 $ — $ 165 $ 426 $ 591 (in thousands) Bridge Notes Fair value at December 31, 2022 $ — Issuance of notes 1,663 Change in estimated fair value of financial instruments 54 Fair value at December 31, 2023 $ 1,717 (in thousands) Derivatives Fair value at December 31, 2022 $ — Issuance of derivatives 174 Change in estimated fair value of financial instruments ( 52 ) Fair value at December 31, 2023 $ 122 The following tables summarize the activity for the Company Level 3 liabilities measured at fair value on a recurring basis for the year ended December 31, 2022: (in thousands) Convertible Notes Fair value at December 31, 2021 — Issuance of convertible notes 10,303 Change in estimated fair value of financial instruments 107 Conversion of convertible notes into Series A preferred stock ( 5,926 ) Fair value at December 31, 2022 $ 4,270 (in thousands) Warrants Fair value at December 31, 2021 $ — Issuance of warrants 3,482 Change in estimated fair value of financial instruments ( 478 ) Fair value at December 31, 2022 $ 3,004
November 2023 Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Assumptions Used to Estimate the Fair Value	The assumptions used to estimate the fair value of the November 2023 Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.3 % 3.8 % Weighted-average expected term (in years) 4.67 5.35 Weighted-average expected volatility 81.2 % 68.20 % Expected dividend yield — % — %
December 2023 Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Assumptions Used to Estimate the Fair Value	The assumptions used to estimate the fair value of the December 2023 Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate — % 3.8 % Weighted-average expected term (in years) — 5.43 Weighted-average expected volatility — % 67.90 % Expected dividend yield — % — %
February 2024 Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Assumptions Used to Estimate the Fair Value	The assumptions used to estimate the fair value of the February 2024 Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.4 % — % Weighted-average expected term (in years) 9.48 — Weighted-average expected volatility 93.3 % — % Expected dividend yield — % — %
Woodway Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Assumptions Used to Estimate the Fair Value	The assumptions used to estimate the fair value of the Woodway Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.3 % — % Weighted-average expected term (in years) 9.53 — Weighted-average expected volatility 66.6 % — % Expected dividend yield — % — %
Registered Direct Placement Agent Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Assumptions Used to Estimate the Fair Value	The assumptions used to estimate the fair value of the Placement Agent Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.3 % — % Weighted-average expected term (in years) 4.70 — Weighted-average expected volatility 81.5 % — % Expected dividend yield — % — %
Registered Direct Offering Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Assumptions Used to Estimate the Fair Value	The assumptions used to estimate the fair value of the Registered Offering Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.3 % — % Weighted-average expected term (in years) 5.22 — Weighted-average expected volatility 77.8 % — % Expected dividend yield — % — %
Best Efforts A-1 Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Assumptions Used to Estimate the Fair Value	The assumptions used to estimate the fair value of the Best Efforts A-1 Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 3.6 % — % Weighted-average expected term (in years) 4.82 — Weighted-average expected volatility 80.0 % — % Expected dividend yield — % — %
Best Efforts A-2 Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Assumptions Used to Estimate the Fair Value	The assumptions used to estimate the fair value of the Best Efforts A-2 Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 3.8 % — % Weighted-average expected term (in years) 1.28 — Weighted-average expected volatility 116.7 % — % Expected dividend yield — % — %
Best Efforts Placement Agent Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Assumptions Used to Estimate the Fair Value	The assumptions used to estimate the fair value of the Best Efforts Placement Agent Warrants are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 3.6 % — % Weighted-average expected term (in years) 4.82 — Weighted-average expected volatility 80.0 % — % Expected dividend yield — % — %
Loss Restoration Agreement Derivative [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Schedule of Assumptions Used to Estimate the Fair Value	The assumptions used to estimate the fair value of the Loss Restoration Derivative are as follows: September 30, December 31, 2024 2023 Weighted-average risk-free interest rate 4.7 % — % Weighted-average expected term (in years) 1.25 — Weighted-average expected volatility 116.7 % — % Expected dividend yield 15.0 % — %

Leases (Tables)

Leases (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Schedule of Components of Lease Expense and Other Information	The components of lease expense and other information for the three and nine months ended September 30, 2024 and 2023 were as follows. Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 (in thousands) (in thousands) Operating lease costs $ 122 $ 25 $ 282 $ 67 Short-term lease costs 10 3 31 61 Total lease costs 132 28 313 128 Other information: Cash paid for amounts included in the measurement of operating lease liability $ 122 $ 25 $ 282 $ 67
Schedule of Future Minimum Rental Payments under Operating Leases	The following represents the Company’s minimum annual rental payments under operating leases for each of the next five years and thereafter: Fiscal Year Ending December 31, Operating (in thousands) 2024 (remaining) 89 2025 282 2026 78 2027 78 2028 33 Thereafter — Total future minimum lease payments 560 Less: imputed interest ( 48 ) Present value of operating lease liability $ 512 Less: current portion of lease liability 302 Non-current portion of lease liability 210 Present value of operating lease liability $ 512	The following represents the Company’s maturities of operating lease liabilities under operating leases for each of the next five years and thereafter: Fiscal Year Ending December 31, Operating (in thousands) 2024 78 2025 78 2026 78 2027 78 Thereafter 33 Total future minimum lease payments 345 Less: imputed interest ( 62 ) Present value of operating lease liability $ 283 Less: current portion of lease liability 54 Non-current portion of lease liability 229 Present value of operating lease liability $ 283

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments under Operating Leases	The following represents the Company’s minimum annual rental payments under operating leases for each of the next five years and thereafter: Fiscal Year Ending December 31, Operating (in thousands) 2024 (remaining) 89 2025 282 2026 78 2027 78 2028 33 Thereafter — Total future minimum lease payments 560 Less: imputed interest ( 48 ) Present value of operating lease liability $ 512 Less: current portion of lease liability 302 Non-current portion of lease liability 210 Present value of operating lease liability $ 512	The following represents the Company’s maturities of operating lease liabilities under operating leases for each of the next five years and thereafter: Fiscal Year Ending December 31, Operating (in thousands) 2024 78 2025 78 2026 78 2027 78 Thereafter 33 Total future minimum lease payments 345 Less: imputed interest ( 62 ) Present value of operating lease liability $ 283 Less: current portion of lease liability 54 Non-current portion of lease liability 229 Present value of operating lease liability $ 283

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	The components of loss before income taxes are as follows: Year ended December 31, 2023 2022 (in thousands) United States $ ( 51,919 ) $ ( 56,817 ) Foreign 546 ( 1,408 ) Loss from operations before income taxes $ ( 51,373 ) $ ( 58,225 )
Schedule of Components of Income Tax Expense (Benefit)	The components of income tax (benefit) expense are as follows: Year ended December 31, 2023 2022 . (in thousands) Current: Federal — — State 11 8 Foreign — — Total current expense: 11 8 Deferred expense : Federal — — State — — Foreign — — Total deferred expense: — — Total $ 11 $ 8
Schedule of Effective Income Tax Rate Reconciliation	Year ended December 31, 2023 2022 (in thousands) Federal statutory rate $ ( 10,788 ) 21.00 % $ ( 12,228 ) 21.00 % Effect of: Nondeductible expenses 5 - 0.01 % ( 78 ) 0.13 % Nontaxable changes in fair value of convertible notes and SAFEs 64 - 0.12 % ( 123 ) 0.21 % Research and development tax credits ( 1,820 ) 3.54 % ( 2,670 ) 4.59 % State taxes, net of federal benefit ( 2,165 ) 4.21 % ( 1,865 ) 3.20 % Foreign tax rate differential ( 11 ) 0.02 % 28 - 0.05 % Changes in federal tax rates 648 - 1.26 % — 0.00 % Other — 0.00 % ( 190 ) 0.33 % Change in valuation allowance 10,776 - 20.98 % 15,567 - 26.73 % Disqualified debt ( 505 ) 0.98 % 731 - 1.26 % Return to provision adjustments - 0.00 % ( 1,060 ) 1.82 % Intangibles — 0.00 % 1,281 - 2.20 % Stock based compensation 3,807 - 7.41 % 615 - 1.06 % Total $ 11 - 0.03 % $ 8 - 0.01 %
Schedule of Significant Components of the Companys Deferred Tax Assets (Liabilities)	Significant components of the Company’s deferred tax assets (liabilities) are as follows: . Year ended December 31, 2023 2022 . (in thousands) Deferred tax assets: Net operating loss carryforwards - Federal $ 21,544 $ 16,776 Capitalized research and development 3,517 3,768 Research and development tax credits 5,627 3,593 Net operating loss carryforwards - State 4,708 3,752 Net operating loss carryforwards - Foreign 2,760 1,894 Stock-based compensation 3,677 — Fixed assets and intangibles 725 — Other 85 1,219 Total deferred tax assets, gross: $ 42,643 $ 31,002 Valuation allowance ( 42,529 ) ( 30,134 ) Total deferred tax assets, net: $ 114 $ 868 Deferred tax liabilities: Fixed assets and intangibles — ( 868 ) Right of Use Asset ( 108 ) — Unrealized Gain or Loss ( 6 ) — Total deferred tax liabilities: $ ( 114 ) $ ( 868 ) Deferred income tax assets, net: $ — $ —

Loss Per Share (Tables)

Loss Per Share (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Loss Per Share	The computation of loss per share is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 (in thousands, except share and per share amounts) (in thousands, except share and per share amounts) (in thousands, except share and per share amounts) Numerator: Net loss $ ( 7,141 ) $ ( 10,408 ) $ ( 29,172 ) $ ( 39,971 ) Net loss attributable to common stockholders $ ( 7,141 ) $ ( 10,408 ) $ ( 29,172 ) $ ( 39,971 ) Denominator: Weighted average common stock outstanding - 46,535 3,547 19,164 2,938 Net loss per share attributable to common $ ( 153.46 ) $ ( 2,934.67 ) $ ( 1,522.25 ) $ ( 13,606.08 )	The computation of loss per share is as follows: Year ended December 31, 2023 2022 (in thousands, except share and per share amounts) (in thousands, Numerator: Net loss $ ( 51,373 ) $ ( 58,225 ) Net loss attributable to common $ ( 51,373 ) $ ( 58,225 ) Denominator: Weighted average common stock 3,092 122 Net loss per share attributable to common $ ( 16,614.85 ) $ ( 477,963.21 )
Schedule of Potentially Dilutive Shares	The following potentially dilutive shares were not included in the calculation of diluted shares outstanding as the effect would have been anti-dilutive: September 30, 2024 2023 Warrants to purchase common stock 61,342 — Series A Preferred Stock conversion to common stock 76,154 — Series B Preferred Stock conversion to common stock 914 — Series C Preferred Stock conversion to common stock 57,223 — Stock options to purchase common stock 809 777 Total 196,442 777	The following potentially dilutive shares were not included in the calculation of diluted shares outstanding as the effect would have been anti-dilutive: December 31, 2023 2022 Series Seed 10 convertible preferred stock — 23 Warrants to purchase series Class B common — 1 Warrants to purchase common stock issued with December 2023 Note 231 — Stock options to purchase common stock 855 112 Total 1,086 136

Related Party (Tables)

Related Party (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Loan Payable	Loan payable consisted of the following as of December 31, 2023 and December 31, 2022: December 31, December 31, (in thousands) 2023 2022 Founder Notes $ — $ 79 Principal stockholder promissory notes 5,085 5,503 Other related party promissory notes 721 1,126 Total Loan Payable $ 5,806 $ 6,708

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Sep. 30, 2024
Business Combinations [Abstract]
Schedule of Consideration Transferred and Recognized Amounts of Identifiable Assets Acquired and Liabilities Assumed	The following table outlines the Company’s consideration transferred and the identifiable net assets acquired at their estimated fair value as of February 2024. Consideration (in thousands) Cash Paid to Seller 30 Common stock issued 1,015 Series B preferred stock issued 2,954 Payoff of Vertical debt (plus accrued interest) 1,447 Retirement of Vertical Debt (including fees) 9,379 Fair value of earn-out consideration 1,300 Total 16,125 Acquisition related costs (including in general and administrative in the condensed consolidated statement of operations and comprehensive loss) 1,380 Recognized amounts of identifiable assets acquired and liabilities assumed Cash 50 Accounts receivable, net of allowances 134 Inventories, net 3,490 Vendor deposits 61 Prepaid expenses and other current assets 93 Property and equipment, net 139 Right-of-use-assets 412 Intangible assets, net 6,900 Accounts payable ( 3,692 ) Accrued expenses and other current liabilities ( 2,437 ) Operating lease liability, current portion ( 263 ) Deferred revenue ( 215 ) Loan payable ( 1,887 ) Operating lease liability, net of current portion ( 179 ) Total identifiable net assets 2,606 Goodwill 13,519 Total 16,125 Acquisition-related costs of $ 0.9 million and $ 1.4 million were included in general and administrative expenses in the Company's statement of operations for the three and nine months ended September 30, 2024, respectively. Compensation Arrangements In connection with the acquisition CLMBR, Inc. the Company has agreed to pay additional consideration in future periods. Certain employees of CLMBR, Inc. will be paid a total of $ 0.5 million of which $ 0.3 million was paid as of September 30, 2024. These payments are accounted for as transactions separate from the business combination as the payments are contingent upon continued employment and will be recorded as post-combination compensation expense in the Company's financial statements during the service period in general and administrative expenses for the nine months ended September 30, 2024. Accrued Earn Out As part of the Acquisition of CLMBR, Inc., the Sellers shall be entitled to receive a contingent payment in the form of shares of Common Stock (collectively, the “Earn-Out Shares”) calculated in the manner set forth in the Asset Purchase Agreement based on the 2024 Unit Sales (as defined in the Asset Purchase Agreement) and the volume-weighted average price (“VWAP”) for the Company’s common stock based on the 10 consecutive trading days ending on (and including) December 31, 2024, subject to the VWAP Collar. In addition, there were 2 contingent payments (1) based on total CLMBR sales in 2024 ( 5,000 units sold in 2024) and (2) based on CLMBR sales through B2B channel in 2024 ( 2,400 in B2B channel in 2024). Contingent payment (1) was determined at inception to be remote and therefore, $ 0 was recognized for the earn out as of the acquisition date. Contingent payment (2) was probable and a contingent liability of $ 1.3 million was recorded based on in the event the 2024 Unit Sales include at least 2,400 Units sold in the business-to-business channel, the Sellers shall be entitled to an additional number of Earn-Out Shares calculated in the manner set forth in the Asset Purchase Agreement subject to total maximum number of 5,666 Earn-Out Shares. The Company assessed the fair value as of September 30, 2024 and it was determined based on current sales that achieving the projection and likelihood of contingent payment (2) was deemed remote and as a result the Company marked the contingent liability to $ 0 . The Company recognized a gain equal to $ 1.3 million for the nine months ended September 30, 2024 related to change in fair value of the earn out recorded in the condensed consolidated statements of operations in change in fair value of earnout. The following unaudited pro forma condensed consolidated results of operations for the three and nine months ended September 30, 2024 and 2023 present condensed consolidated information of the Company as if the CLMBR, Inc. acquisition had occurred as of January 1, 2023 (in thousands): Proforma Proforma Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 (in thousands) (in thousands) Revenue $ 2,014 $ 652 $ 3,107 $ 2,844 Operating Loss ( 7,754 ) ( 11,203 ) ( 25,268 ) ( 46,890 ) Net Loss ( 7,141 ) ( 11,918 ) ( 29,386 ) ( 44,782 ) Net loss per share – basic and diluted $ ( 153.46 ) $ ( 2,913.01 ) $ ( 1,533.42 ) $ ( 12,859.26 ) Weighted average common stock outstanding – basic 46,535 4,091 19,164 3,482 The unaudited pro forma consolidated results for the three month and nine month periods were prepared using the acquisition method of accounting and are based on the historical financial information of CLMBR, Inc. and the Company. The unaudited pro forma consolidated results incorporate historical financial information for all significant acquisitions pursuant to SEC regulations since January 1, 2023. The historical financial information has been adjusted to give effect to pro forma adjustments that are: (i) directly attributable to the acquisition, (ii) factually supportable and (iii) expected to have a continuing impact on the combined results. The unaudited pro forma consolidated results are not necessarily indicative of what the Company’s consolidated results of operations actually would have been had it completed these acquisitions on January 1, 2023. The following unaudited condensed consolidated results of operations included in the condensed consolidated statements of loss for the three and nine months ended September 30, 2024. Three Months Ended September 30, Nine Months Ended September 30, 2024 2024 Revenue $ 1,801 $ 2,494 Operating Loss 24 ( 788 ) Net Loss ( 368 ) ( 1,477 )
Schedule of Unaudited Financial Information	The following unaudited pro forma condensed consolidated results of operations for the three and nine months ended September 30, 2024 and 2023 present condensed consolidated information of the Company as if the CLMBR, Inc. acquisition had occurred as of January 1, 2023 (in thousands): Proforma Proforma Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 (in thousands) (in thousands) Revenue $ 2,014 $ 652 $ 3,107 $ 2,844 Operating Loss ( 7,754 ) ( 11,203 ) ( 25,268 ) ( 46,890 ) Net Loss ( 7,141 ) ( 11,918 ) ( 29,386 ) ( 44,782 ) Net loss per share – basic and diluted $ ( 153.46 ) $ ( 2,913.01 ) $ ( 1,533.42 ) $ ( 12,859.26 ) Weighted average common stock outstanding – basic 46,535 4,091 19,164 3,482 The unaudited pro forma consolidated results for the three month and nine month periods were prepared using the acquisition method of accounting and are based on the historical financial information of CLMBR, Inc. and the Company. The unaudited pro forma consolidated results incorporate historical financial information for all significant acquisitions pursuant to SEC regulations since January 1, 2023. The historical financial information has been adjusted to give effect to pro forma adjustments that are: (i) directly attributable to the acquisition, (ii) factually supportable and (iii) expected to have a continuing impact on the combined results. The unaudited pro forma consolidated results are not necessarily indicative of what the Company’s consolidated results of operations actually would have been had it completed these acquisitions on January 1, 2023. The following unaudited condensed consolidated results of operations included in the condensed consolidated statements of loss for the three and nine months ended September 30, 2024. Three Months Ended September 30, Nine Months Ended September 30, 2024 2024 Revenue $ 1,801 $ 2,494 Operating Loss 24 ( 788 ) Net Loss ( 368 ) ( 1,477 )

Description of Business and B_2

Description of Business and Basis of Presentation - Additional Information (Details) - USD ($)										1 Months Ended	3 Months Ended						9 Months Ended		12 Months Ended
	Nov. 12, 2024	Nov. 08, 2024	Oct. 24, 2024	Jun. 13, 2024	Mar. 29, 2024	Feb. 15, 2024	Feb. 02, 2024	Feb. 01, 2024	May 31, 2023	May 31, 2023	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 11, 2024	Aug. 20, 2024	Jun. 14, 2024	Jan. 26, 2024	Aug. 22, 2023	Nov. 13, 2022	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Accumulated deficit											$ 196,621,000						$ 196,621,000		$ 166,911,000	$ 115,538,000
Cash and cash equivalents											$ 2,269,000						$ 2,269,000		$ 0	$ 226,000
Common stock, shares outstanding		41,787,040		265,811							171,705						171,705		3,548	613	417,870		6,645
Common stock, shares Issued		41,787,040		265,811							171,705						171,705		3,548	613	417,870		6,645
Common stock, par value		$ 0.0001									$ 0.0001						$ 0.0001		$ 0.0001	$ 0.0001
Reverse Stock Split rate description		1-for-100		1-for-40
Share issue price			$ 16.25
Dividends, common stock, total																			$ 0	$ 0
Loss from operations											$ (7,754,000)			$ (10,075,000)			$ (25,076,000)	$ (43,223,000)	(54,480,000)	(54,345,000)
Net cash used in operating activities																	(8,909,000)	(13,561,000)	(15,427,000)	(35,545,000)
Stockholders' equity											5,792,000	$ 413,000	$ (2,942,000)	(274,000)	$ 5,011,000	$ 1,037,000	5,792,000	(274,000)	(5,552,000)	$ (2,733,000)							$ (19,663,000)
Minimum required by the rule by over											3,000,000						3,000,000
Issuance of shares upon conversion, value												$ 1,084,000	$ 866,000		$ 4,521,000				4,521,000
Related fees											900,000						1,400,000
Previously Reported [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares outstanding				26,581,056																			664,526
Common stock, shares Issued				26,581,056																			664,526
Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares outstanding	417,705																									625,067
Minimum publicly held shares	500,000
Term Loan [Member]
Subsidiary, Sale of Stock [Line Items]
Debt instrument, face amount											4,309,186						4,309,186
Term Loan [Member] | Vertical Investors LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Debt instrument, face amount								$ 8,000,000
Term Loan [Member] | Vertical Investors LLC [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Debt instrument, face amount								7,968,978
Series A Convertible Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Debt instrument aggregate outstanding amount					$ 800,000
Series A Convertible Preferred Stock [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Debt instrument aggregate outstanding amount						$ 4,300,000
Issuance of common stock upon conversion, shares					538,039	2,377,258
Asset Purchase Agreement [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Subordinated debt							$ 1,500
Issuance of common stock							1,500,000
Purchase price of asset acquisition							$ 15,400,000
Retirement of senior debt							$ 9,400,000
Asset Purchase Agreement [Member] | Series B Preferred Stock [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock upon conversion, shares							357
Issuance of shares upon conversion, value							$ 3,000,000
Amended Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock							1,500,000
Purchase price of asset acquisition							$ 16,100,000
Contingent consideration							1,300,000
Retirement of senior debt							9,400,000
Related fees							1,400,000
Cash payment of retirement of senior debt							1,400,000
Issuance of promissory note							$ 8,000,000
Amended Agreement [Member] | Series B Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock upon conversion, shares							357
Issuance of shares upon conversion, value							$ 3,000,000
Amended Agreement [Member] | Cash [Member]
Subsidiary, Sale of Stock [Line Items]
Purchase price of asset acquisition							30,000
ASU 205-40 [Member]
Subsidiary, Sale of Stock [Line Items]
Accumulated deficit											196,600,000						196,600,000		166,900,000
Cash and cash equivalents											1,000,000						1,000,000		0
Total outstanding debt, current											$ 14,100,000						14,100,000		10,000,000
Loans outstanding from relate parties																	5,200,000		5,800,000
Minimum number of stockholders required for listing																									$ 2,500,000
Loss from operations																	(25,100,000)		(54,500,000)
Net cash used in operating activities																	$ 8,900,000		15,400,000
ASU 205-40 [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Debt instrument aggregate outstanding amount																			$ 18,000,000
ASU 205-40 [Member] | Term Loan [Member] | Vertical Investors LLC [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Debt instrument, face amount								8,000,000
ASU 205-40 [Member] | Senior Secured Promissory Note [ Member] | CLMBR Holdings LLC [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Promissory note, principal amount								$ 6,000,000
ASU 205-40 [Member] | Series A Convertible Preferred Stock [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Debt instrument aggregate outstanding amount					$ 3,800,000	$ 4,300,000
Issuance of common stock upon conversion, shares					2,038,039	2,377,258
ASU 205-40 [Member] | Asset Purchase Agreement [Member] | Subordinated Debt [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Subordinated debt							1,500,000
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares outstanding											171,705						171,705		3,548	613
Common stock, shares Issued											171,705						171,705		3,548	613
Common stock, par value		$ 0.0001		$ 0.0001							$ 0.0001						$ 0.0001		$ 0.0001	$ 0.0001
Share issue price			$ 16.25
Issuance of common stock			15,000								118,738					2,169	12,870		2,169
Issuance of common stock upon conversion, shares												2,511	371		142				142
Stockholders' equity											$ 8,000	$ 7,000	$ 7,000	$ 7,000	$ 7,000	$ 7,000	$ 8,000	$ 7,000	$ 7,000
Issuance of shares upon conversion, value												$ 0	$ 0
Common Stock [Member] | Series A Convertible Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock																				22
Common Stock [Member] | Asset Purchase Agreement [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Purchase price of asset acquisition							1,450,000
Common Stock [Member] | Amended Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Purchase price of asset acquisition							$ 1,000,000
Common Stock [Member] | ASU 205-40 [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, par value																						$ 0.0001
Common Stock [Member] | ASU 205-40 [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, par value																								$ 0.0001
Common Stock [Member] | Minimum [Member] | ASU 205-40 [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, par value																						$ 1
Common Stock [Member] | Minimum [Member] | ASU 205-40 [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, par value																								$ 1
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares Issued									37,500	37,500
Share issue price									$ 32,000	$ 32,000
Investment Banking, Advisory, Brokerage, and Underwriting Fees and Commissions										$ 1,200,000
Dividends, common stock										$ 4,600,000
Dividends, common stock, total									$ 6,200,000
IPO [Member] | Previously Reported [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares Issued									375	375

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended						9 Months Ended		12 Months Ended
	May 31, 2023	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Feb. 02, 2024
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
General Partners' Offering Costs										$ 4,600
unamortized cost of content										2,400	$ 4,400
Impairement of goodwill								$ 0
Intangible assets impairment								0	$ 0	0
Asset impairment loss										0	2,275
Notes outstanding		$ 5,298						5,298		5,806	6,708
Advertising Expenses										700	2,500
Operating Lease, Right-of-Use Asset		492						492		283	$ 110	$ 400
Operating lease liabilities		512						$ 512		$ 283		$ 400
Expected dividend rate								0%	0%	0%	0%
Foreign currency translation (loss) gain		$ (242)	$ (2)	$ 39	$ 172	$ (136)	$ (115)	$ (205)	$ (79)	$ (265)	$ 524
Foreign currency transaction gains or losses								$ (218)	$ (64)	(265)	(422)
Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful lives of intangible assets		3 years						3 years
Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Estimated useful lives of intangible assets		13 years						13 years
IPO [Member] | Convertible Notes Payable [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Issuance of common stock upon conversion, shares	141
November Bridge Notes [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Notes outstanding										200
Intangible Assets [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capitalized software										400	2,700
Other Assets [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capitalized software										$ 1,900	$ 1,400

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Property, Plant and Equipment (Details)	Dec. 31, 2023
Pre - Production Tooling [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	5 years
Pre - Production Tooling [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	2 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	10 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	2 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	3 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Property, Plant and Equipment, Net

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Amortization Computed on a Straight-line Basis (Details)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Internal-use software	3 years

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Maximum [Member]
Disaggregation of Revenue [Line Items]
Extended product warranty period	48 months	48 months
Minimum [Member]
Disaggregation of Revenue [Line Items]
Extended product warranty period	24 months	24 months

Simple Agreements for Future Eq

Simple Agreements for Future Equity and Advance Subscription Agreements - Additional Information (Details)	Dec. 31, 2022 shares
Simple Agreements for Future Equity and Advance Subscription Agreements [Line Items]
Preferred stock, shares outstanding	0

Inventories, Net - Schedule of

Inventories, Net - Schedule of Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Feb. 02, 2024	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Finished goods	$ 4,773		$ 2,607	$ 4,567
Finished products - LT	3,198		2,908	0
Finished products - Long Term	2,620		2,376
Raw materials - Long Term	578		532
Total inventories, net	$ 7,971	$ 3,500	$ 5,515	$ 4,567

Inventories, Net - Additional I

Inventories, Net - Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Feb. 02, 2024	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventories, net	$ 7,971	$ 3,500	$ 5,515	$ 4,567

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Pre-production tooling	$ 3,094	$ 3,094	$ 3,094
Machinery and equipment	191	125	125
Leasehold improvements	186	113	113
Furniture and fixtures	25	25	25
Exercise equipment	13	13
Software and technology development asset		13	13
Property, Plant and Equipment, Gross, Total	3,509	3,370
Less: Accumulated depreciation	(3,345)	(2,926)	(2,044)
Total property and equipment, net	$ 164	$ 444	$ 1,326

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (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, Plant and Equipment [Line Items]
Depreciation expense			$ 418	$ 743	$ 882	$ 1,143
Depreciation expense	$ 100	$ 200	$ 400	$ 700	$ 900	$ 1,200

Intangible Assets, Net - Schedu

Intangible Assets, Net - Schedule of Identifiable Intangible Assets, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Cost	$ 13,148	$ 6,248	$ 5,827
Accumulated Amortization	(5,964)	(3,994)	(1,993)
Total	7,184	2,254	3,834
Internal-Use Software
Finite-Lived Intangible Assets [Line Items]
Cost	6,248	6,248	5,827
Accumulated Amortization	(5,386)	(3,994)	(1,993)
Total	$ 862	$ 2,254	$ 3,834

Intangible Assets, Net - Additi

Intangible Assets, Net - Additional Information (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
Finite-Lived Intangible Assets [Line Items]
Amortization expense			$ 4,687	$ 4,188	$ 5,644	$ 4,999
Identifiable Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 600	$ 500	$ 2,000	$ 1,500	$ 2,000	$ 1,600

Intangible Assets, Net - Sche_2

Intangible Assets, Net - Schedule of Estimated Annual Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Next Twelve Months	$ 1,389	$ 1,656
Year Two	815	521
Year Three	648	77
Year Four	582	0
Total	$ 7,184	$ 2,254	$ 3,834

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Net - Schedule of Identifiable Intangible Assets, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Cost	$ 13,148	$ 6,248	$ 5,827
Accumulated Amortization	(5,964)	(3,994)	(1,993)
Total	7,184	2,254	3,834
Internal-Use Software
Finite-Lived Intangible Assets [Line Items]
Cost	6,248	6,248	5,827
Accumulated Amortization	(5,386)	(3,994)	(1,993)
Total	862	2,254	$ 3,834
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Cost	1,500	0
Accumulated Amortization	(164)	0
Total	1,336	0
Customer Related
Finite-Lived Intangible Assets [Line Items]
Cost	4,400	0
Accumulated Amortization	(310)	0
Total	4,090	0
Trademark and Trade Name
Finite-Lived Intangible Assets [Line Items]
Cost	800	0
Accumulated Amortization	(60)	0
Total	740	0
Content
Finite-Lived Intangible Assets [Line Items]
Cost	200	0
Accumulated Amortization	(44)	0
Total	$ 156	$ 0

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, Net - Additional Information (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	Feb. 02, 2024
Finite-Lived Intangible Assets [Line Items]
Amortization expense			$ 4,687	$ 4,188	$ 5,644	$ 4,999
Goodwill	$ 13,519		13,519		0		$ 13,500
Intangible assets, net	7,184		7,184		2,254	3,834	$ 6,900
Impairement of goodwill			0
Identifiable Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 600	$ 500	2,000	1,500	$ 2,000	$ 1,600
Impairment of intangible assets			$ 0	$ 0

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets, Net - Schedule of Estimated Annual Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets, Net (Excluding Goodwill) [Abstract]
2024 (remaining)	$ 481
2025	1,389	$ 1,656
2026	815	521
Year Three	648	77
Year Four	582	0
Thereafter	3,269
Total	$ 7,184	$ 2,254	$ 3,834

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets, Net - Schedule Of Changes in Goodwill (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Balance as of December 31, 2023	$ 0
Goodwill acquired	13,165
Purchase accounting adjustments to goodwill	354
Balance as of September 30, 2024	$ 13,519

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets- Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Security deposits	$ 96	$ 66	$ 146
Prepaid licenses	0	20	45
Research and development tax credit	444	516	750
Other receivables	20	20	178
Insurance	18	246	14
Other prepaid	106	65	293
Total prepaid expenses and other current assets	$ 684	$ 933	$ 1,426

Other Assets, Net - Schedule of

Other Assets, Net - Schedule of Other Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Cost	$ 12,583	$ 12,468	$ 10,594
Accumulated Amortization	(9,937)	(7,220)	(3,576)
Net Book Value	2,646	5,248	7,018
Other Member
Cost		0	9
Accumulated Amortization		0	0
Net Book Value		0	9
Capitalized Content Costs Member
Cost	6,589	6,589	6,589
Accumulated Amortization	(5,667)	(4,237)	(2,185)
Net Book Value	922	2,352	4,404
Capitalized Software Member
Cost	5,994	5,879	3,996
Accumulated Amortization	(4,270)	(2,983)	(1,391)
Net Book Value	$ 1,724	$ 2,896	$ 2,605

Other Assets, Net - Additional

Other Assets, Net - Additional Information (Details) - USD ($) $ in Millions	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
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Amortization expense	$ 0.8	$ 0.9	$ 2.7	$ 2.7	$ 3.6	$ 3.4
Impairment of capitalized content						$ 2.3
Impairment, Intangible Asset, Finite-Lived, Statement of Income or Comprehensive Income [Extensible Enumeration]						Other Nonoperating Income (Expense)

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued bonus	$ 188	$ 25	$ 145
Accrued payroll	396	26	193
Accrued PTO	21	21	188
Accrued legal settlement	1,150	0
Accrued offering costs		0	1,490
Accrued licenses		0	2,250
Accrued royalties	221	208	195
Accrued professional fees	339	235	0
Customer deposits	286	46	517
Other accrued expenses and current liabilities	573	345	326
Total accrued expenses and other current liabilities	$ 3,174	$ 906	$ 5,304

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total Senior secured notes	$ 5,298	$ 5,806	$ 6,708
Derivatives	0	122	0
Total Convertible note payable	4,784	904
Total debt current	10,082	9,928
Total debt long term	3,996	0
Total debt	14,078	9,928
June 2023 Notes [Member]
Debt Instrument [Line Items]
Derivatives	0	1,379
November 2023 Bridge Notes [Member]
Debt Instrument [Line Items]
Total Senior secured notes	0	1,717
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Total Senior secured notes	0	3,096
Principal Stockholder Promissory Notes[Member]
Debt Instrument [Line Items]
Derivatives	5,146	5,085
Other Related Party Promissory Notes [Member]
Debt Instrument [Line Items]
Derivatives	152	721
December 2023 Convertible Notes [Member]
Debt Instrument [Line Items]
Derivatives		122	$ 0
Total Convertible note payable	0	904
Other Related Party Convertible Notes [Member]
Debt Instrument [Line Items]
Total Convertible note payable	188	0
Other Convertible Notes [Member]
Debt Instrument [Line Items]
Total Convertible note payable	745	0
February 2024 convertible note [Member]
Debt Instrument [Line Items]
Total Convertible note payable	3,851	0
Term Loan [Member]
Debt Instrument [Line Items]
Total Loan Payable	3,996	0
Loans Payable [Member]
Debt Instrument [Line Items]
Derivatives	$ 5,298	$ 5,806

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)

1 Months Ended

3 Months Ended

5 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Apr. 24, 2024

Mar. 29, 2024

Feb. 01, 2024

Dec. 07, 2023

Nov. 10, 2023

Apr. 02, 2021

Feb. 18, 2020

Oct. 31, 2024

Jul. 31, 2024

Jun. 30, 2024

May 31, 2024

Apr. 30, 2024

Feb. 29, 2024

Jan. 31, 2024

Nov. 30, 2023

Aug. 31, 2023

Jun. 30, 2023

May 31, 2023

Mar. 31, 2023

Jan. 31, 2023

Nov. 30, 2022

Sep. 30, 2024

Mar. 31, 2024

Sep. 30, 2023

Mar. 31, 2022

May 31, 2024

Jun. 30, 2024

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Oct. 24, 2024

Oct. 31, 2023

Debt Instrument [Line Items]

Convertable amount

$ 1,949,000

$ 4,521,000

$ 4,521,000

$ 0

Proceeds from issuance of Preferred Stock - Series A, net of issuance costs

0

29,996,000

Senior secured notes outstanding

$ 0

0

3,096,000

0

Stock price

$ 16.25

Convertible notes losses

$ 0

300,000

Senior secured notes issued

$ 15,800,000

0

3,030,000

4,863,000

0

Gain upon debt forgiveness

0

$ 0

0

$ (2,595,000)

(2,595,000)

(523,000)

Repayments of senior secured notes

$ 200,000

Proceeds from long-term lines of credit

$ 400,000

$ 800,000

$ 500,000

$ 500,000

$ 500,000

Term Loan [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

4,309,186

4,309,186

Debt instrument, carrying amount

3,996,000

$ 3,996,000

0

Series A Preferred Stock [Member]

Debt Instrument [Line Items]

Convertable amount

$ 200,000

Series A Convertible Preferred Stock [Member]

Debt Instrument [Line Items]

Issuance of common stock upon conversion, shares

1,500,000

1,500,000

Outstanding debt

$ 3,000,000

Senior Secured Notes [Member]

Debt Instrument [Line Items]

Senior secured notes outstanding

1,300,000

Senior secured notes issued

$ 2,000,000

1,300,000

Warrant exercise price

$ 0.0001

Repayments of senior secured notes

$ 500,000

$ 2,000,000

Convertible Notes Payable [Member]

Debt Instrument [Line Items]

Conversion of common stock, shares

141

June 2023 Notes [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

2,000,000

$ 2,000,000

Interest rate

10%

Debt Instrument, Redemption Price, Percentage

100%

Senior secured notes issued

$ 15,800,000

June 2023 Notes [Member] | Maximum [Member]

Debt Instrument [Line Items]

Interest expense including default interest

100,000

10% senior secured notes due [Member]

Debt Instrument [Line Items]

Maturity Date

Jun. 25, 2025

June 2023 Notes [Member]

Debt Instrument [Line Items]

Interest rate

10%

Debt instrument, conversion price per share

$ 1.82

Debt Instrument, Redemption Price, Percentage

100%

Gain (loss) on extinguishment of debt

0

$ 400,000

Conversion of common stock, shares

769,567

November 2023 [Member]

Debt Instrument [Line Items]

Debt instrument, conversion price per share

$ 1.8

Loan Modification Agreement [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

$ 5,000,000

Monthly payments of interest

$ 60,000

Debt instrument, description

The first principal payment will be the greater of (i) $3.0 million (the “Minimum Payment”) or (ii) 20% of the net amount raised from any source of debt, equity, synthetic equity instruments or otherwise less any reasonable expenses paid to third parties (the “Net Capital Raise”). At each capital raise thereafter, the Company shall make a mandatory principal payment to the Lender of 20% of the Net Capital Raise.

Net capital raise, percentage

20%

Loan Modification Agreement [Member] | Term Loan [Member]

Debt Instrument [Line Items]

Maturity Date

Dec. 31, 2024

Reduction in debt

$ 3,000,000

Loan Modification Agreement [Member] | Maximum [Member] | Term Loan [Member]

Debt Instrument [Line Items]

Maturity Date

Sep. 30, 2024

Loan Modification Agreement [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

3,000

Loan Restoration Agreement [Member]

Debt Instrument [Line Items]

Net trade value

3,000,000

Net trade value excess amount

$ 3,100,000

Percentage of net trade value excess amount

50%

Remaining percentage of net trade value excess amount

50%

Excess Amount Origination Fee

$ 1,600,000

Excess amount enhancement fee

700,000

Base trade value

$ 2,400,000

Discount percentage

40%

Reminder of discount percentage

60%

Loan Restoration Agreement [Member] | Maximum [Member]

Debt Instrument [Line Items]

Net trade value

$ 3,000,000

Loan Restoration Agreement [Member] | Minimum [Member]

Debt Instrument [Line Items]

Net trade value

3,000,000

Net trade value minimum payment

$ 1,800,000

Loan Restoration Agreement [Member] | Series A Convertible Preferred Stock [Member]

Debt Instrument [Line Items]

Issuance of common stock upon conversion, shares

1,500,000

Exchange Agreement [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

2,000,000

$ 2,000,000

Promissory Notes [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

0

80,000

Gain (loss) on extinguishment of debt

322,000

Promissory Notes [Member] | Asset Purchase Agreement [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

$ 1,900,000

Promissory Notes [Member] | August 2023 [Member]

Debt Instrument [Line Items]

Gain (loss) on extinguishment of debt

195,000

Promissory Notes [Member] | August 2023 [Member] | Asset Purchase Agreement [Member]

Debt Instrument [Line Items]

Debt instrument, carrying amount

$ 700,000

Interest rate

15%

Debt instrument, conversion price per share

$ 1.82

Maturity Date

Aug. 31, 2026

Gain (loss) on extinguishment of debt

0

200,000

Conversion of common stock, shares

398,352

Promissory Notes [Member] | October 2023 [Member]

Debt Instrument [Line Items]

Gain (loss) on extinguishment of debt

127,000

Promissory Notes [Member] | October 2023 [Member] | Asset Purchase Agreement [Member]

Debt Instrument [Line Items]

Debt instrument, carrying amount

$ 500,000

Interest rate

15%

Debt instrument, conversion price per share

$ 1.82

Maturity Date

Oct. 15, 2026

Gain (loss) on extinguishment of debt

0

200,000

Conversion of common stock, shares

258,929

Promissory Notes [Member] | November 2023 [Member]

Debt Instrument [Line Items]

Gain (loss) on extinguishment of debt

0

Promissory Notes [Member] | November 2023 [Member] | Asset Purchase Agreement [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

700,000

700,000

Debt instrument, carrying amount

$ 700,000

Interest rate

12%

Maturity Date

Jan. 31, 2025

Other Related Party Convertible Notes [Member]

Debt Instrument [Line Items]

Interest rate

12%

Maturity Date

Feb. 18, 2021

Proceeds from long-term lines of credit

$ 100,000

Other Related Party Convertible Notes [Member] | Maturity Date - February 18, 2021

Debt Instrument [Line Items]

Debt instrument, face amount

200,000

200,000

200,000

Preferred stock at a conversion price

$ 2

2022 Convertible Notes [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

$ 5,900,000

Interest rate

6%

Scheduled maturity date

24 months

Proceeds from issuance of Preferred Stock - Series A, net of issuance costs

$ 10,000,000

Conversion price as a percentage

80%

2022 Convertible Notes [Member] | Series A-2 [Member]

Debt Instrument [Line Items]

Convertible notes converted into preferred stock

124,313

November 2022 Convertible Notes [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

$ 4,400,000

Interest rate

6%

Scheduled maturity date

12 months

Proceeds from issuance of Preferred Stock - Series A, net of issuance costs

$ 10,000,000

November 2022 Convertible Notes [Member] | Series A-2 [Member]

Debt Instrument [Line Items]

Stock price

$ 47.67

Vertical Investors LLC [Member] | Term Loan [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

$ 8,000,000

Guarantee fees

$ 2,300,000

Maturity Date

Jun. 28, 2024

November 2023 Bridge Notes [Member]

Debt Instrument [Line Items]

Interest rate

3%

Debt instrument, conversion price per share

$ 1.82

$ 1.5

Maturity Date

Nov. 10, 2024

Gain (loss) on extinguishment of debt

0

300,000

Conversion of common stock, shares

219,780

Loss on change in fair value

0

300,000

Percentage of original issuance discount

15%

Proceeds from long-term lines of credit

$ 1,900,000

Step-up interest rate

8%

November 2023 Bridge Notes [Member] | Related Party [Member]

Debt Instrument [Line Items]

Proceeds from long-term lines of credit

$ 800,000

November 2023 Bridge Notes [Member] | Series A Preferred Stock [Member]

Debt Instrument [Line Items]

Conversion of common stock, shares

538,039

November Bridge Notes [Member]

Debt Instrument [Line Items]

Interest rate

3%

Maturity Date

Nov. 10, 2024

Secured promissory notes losses

100,000

Percentage of original issuance discount

15%

Proceeds from long-term lines of credit

$ 1,900,000

Step-up interest rate

8%

November Bridge Notes [Member] | Related Party [Member]

Debt Instrument [Line Items]

Proceeds from long-term lines of credit

$ 800,000

December 2023 Convertible Notes [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

$ 2,200,000

0

$ 0

2,169,000

0

Issuance of common stock upon conversion, shares

2,882

Interest rate

7%

Debt instrument, conversion price per share

$ 1.25

Maturity Date

Dec. 07, 2024

Convertable amount

$ 1,900,000

Convertible notes gains

0

100,000

Conversion price as a percentage

92%

Event of default, Conversion price as percentage

80%

Interest rate of Convertible note

14%

Convertible notes losses

300,000

Convertible notes gains

100,000

100,000

Percentage of original issuance discount

8%

Repayments of notes payable

$ 200,000

Paycheck Protection Program [Member]

Debt Instrument [Line Items]

Interest rate

1%

Scheduled maturity date

5 years

Received loan proceeds

$ 500,000

Balance outstanding for the PPP loan

$ 500,000

Gain upon debt forgiveness

$ 500,000

February 2024 convertible note [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

4,708,000

4,708,000

$ 0

Interest rate

2%

Debt instrument, conversion price per share

$ 2

Maturity Date

Dec. 15, 2024

Total payments

$ 1,500,000

$ 2,100,000

Interest rate of Convertible note

4%

Senior secured notes issued

$ 6,000,000

Q2 2024 Convertible Notes [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

$ 1,700,000

$ 1,700,000

$ 1,700,000

Interest rate

12%

12%

Maturity Date

Apr. 30, 2025

Q2 2024 Convertible Notes [Member] | Series A Preferred Stock [Member]

Debt Instrument [Line Items]

Debt instrument, conversion price per share

$ 1.03

$ 1.03

Conversion of common stock, shares

1,407,186

Debt - Additional Information_2

Debt - Additional Information (Details2) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended		3 Months Ended		9 Months Ended	12 Months Ended
	Oct. 24, 2024	May 31, 2024	Apr. 30, 2024	Sep. 30, 2024	Mar. 31, 2023	Sep. 30, 2024	Dec. 31, 2023	Nov. 08, 2024	Jun. 13, 2024	Dec. 31, 2022
Debt Instrument [Line Items]
Convertible note payable				$ 4,784		$ 4,784	$ 904
Reduction of term loan receivable	$ 200			$ 600		$ 600
Common stock, par value				$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001
Common Stock [Member]
Debt Instrument [Line Items]
Conversion of common stock, shares					171		171
Issuance of stock, shares	15,000			118,738	2,169	12,870	2,169
Common stock, par value				$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Preferred stock, shares issued				59,668		59,668
Series C Preferred Stock [Member]
Debt Instrument [Line Items]
Preferred stock, shares issued				2,861,128		2,861,128	0
Series C Preferred Stock [Member] | Loan Restoration Agreement [Member]
Debt Instrument [Line Items]
Preferred stock, shares issued				2,861,128		2,861,128
Two Thousand Twenty Four Convertible Notes [Member]
Debt Instrument [Line Items]
Debt instrument, face amount		$ 1,700	$ 1,700
Maturity Date			Apr. 30, 2025
Interest rate		12%
Convertible note payable				$ 300		$ 300
Two Thousand Twenty Four Convertible Notes [Member] | Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Conversion of common stock, shares		1,407,186
Debt instrument, conversion price per share		$ 1.03

Debt - Summary of Carrying Valu

Debt - Summary of Carrying Value of Debt Instrument (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 07, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Embedded derivative liability	$ 0	$ 122		$ 0
June 2023 Notes [Member]
Debt Instrument [Line Items]
Embedded derivative liability	0	1,379
Term Loan [Member]
Debt Instrument [Line Items]
Principal and interest	1,997	0
Guarantee fees	2,348	0
Unamortized debt discount	(349)	0
Aggregate carrying value	3,996	0
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Aggregate carrying value	0	3,096
Senior Secured Notes [Member] | June 2023 Notes [Member]
Debt Instrument [Line Items]
Aggregate carrying value	0	1,379
Senior Secured Notes [Member] | November Bridge Notes [Member]
Debt Instrument [Line Items]
Aggregate carrying value	0	1,717
February 2024 convertible note [Member]
Debt Instrument [Line Items]
Principal and interest	4,708	0
Unamortized debt discount	(569)	0
Unamortized issuance costs	(288)	0
Aggregate carrying value	3,851	0
December 2023 Convertible Notes [Member]
Debt Instrument [Line Items]
Principal and interest	0	2,169	$ 2,200	0
Unamortized debt discount	0	(801)		0
Unamortized issuance costs	0	(464)		0
Embedded derivative liability		122		0
Aggregate carrying value	$ 0	904		$ 0
December 2023 Convertible Notes [Member] | Adjustment [Member]
Debt Instrument [Line Items]
Aggregate carrying value		$ 1,026

Debt - Summary of Interest Expe

Debt - Summary of Interest Expense On Debt Instrument (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
Term Loan [Member]
Debt Instrument [Line Items]
Contractual interest expense	$ 166	$ 0	$ 450	$ 0
Amortization of debt discount	129	0	589	0
Total	295	0	1,039	0
December 2023 Convertible Notes [Member]
Debt Instrument [Line Items]
Contractual interest expense	0		142	0	$ 9	$ 0
Amortization of debt discount	0		800	0	56	0
Amortization of debt issuance costs	92		532	0	33	0
Total	92		1,474	0	$ 98	$ 0
February 2024 convertible note [Member]
Debt Instrument [Line Items]
Contractual interest expense	305	0	905	0
Amortization of debt discount	679	0	1,779	0
Amortization of debt issuance costs	344	0	902	0
Total	$ 1,328	$ 0	$ 3,586	$ 0

Debt - Summary of Change in the

Debt - Summary of Change in the Balance of Debt Instrument (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Carrying value at the beginning of the year	$ 5,806	$ 6,708
Carrying value at the end of the year	5,298	5,806
Promissory Notes [Member]
Debt Instrument [Line Items]
Carrying value at the beginning of the year	0
Promissory notes assumed in connection with acquisition of CLMBR, Inc.	1,887
Loss upon extinguishment of debt	322
Interest Expense	54
Carrying value at the end of the year	745	0
Promissory Notes [Member] | Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Conversion to Series A Preferred Stock	1,518
Promissory Notes [Member] | August 2023 [Member]
Debt Instrument [Line Items]
Carrying value at the beginning of the year	0
Promissory notes assumed in connection with acquisition of CLMBR, Inc.	725
Loss upon extinguishment of debt	195
Interest Expense	0
Carrying value at the end of the year	0	0
Promissory Notes [Member] | August 2023 [Member] | Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Conversion to Series A Preferred Stock	920
Promissory Notes [Member] | October 2023 [Member]
Debt Instrument [Line Items]
Carrying value at the beginning of the year	0
Promissory notes assumed in connection with acquisition of CLMBR, Inc.	471
Loss upon extinguishment of debt	127
Interest Expense	0
Carrying value at the end of the year	0	0
Promissory Notes [Member] | October 2023 [Member] | Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Conversion to Series A Preferred Stock	598
Promissory Notes [Member] | November 2023 [Member]
Debt Instrument [Line Items]
Carrying value at the beginning of the year	0
Promissory notes assumed in connection with acquisition of CLMBR, Inc.	691
Loss upon extinguishment of debt	0
Interest Expense	54
Carrying value at the end of the year	745	0
Promissory Notes [Member] | November 2023 [Member] | Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Conversion to Series A Preferred Stock	0
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Carrying value at the beginning of the year	3,096
Issuance of Promissory Notes	1,680
Loss upon extinguishment of debt	1,556
Change in estimated fair value of convertible notes	316
Interest Expense	110
Repayment of promissory notes	318
Carrying value at the end of the year	0	3,096
Senior Secured Notes [Member] | Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Conversion to Series A Preferred Stock	6,440
Senior Secured Notes [Member] | November Bridge Notes [Member]
Debt Instrument [Line Items]
Carrying value at the beginning of the year	1,717
Issuance of Promissory Notes	0
Loss upon extinguishment of debt	275
Change in estimated fair value of convertible notes	316
Interest Expense	0
Repayment of promissory notes	0
Carrying value at the end of the year	0	1,717
Senior Secured Notes [Member] | November Bridge Notes [Member] | Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Conversion to Series A Preferred Stock	2,308
Senior Secured Notes [Member] | June 6, 2023 Notes [Member]
Debt Instrument [Line Items]
Carrying value at the beginning of the year	1,379
Issuance of Promissory Notes	0
Loss upon extinguishment of debt	377
Change in estimated fair value of convertible notes	0
Interest Expense	21
Repayment of promissory notes	0
Carrying value at the end of the year	0	1,379
Senior Secured Notes [Member] | June 6, 2023 Notes [Member] | Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Conversion to Series A Preferred Stock	1,777
Senior Secured Notes [Member] | Q2 2024 Convertible Notes [Member]
Debt Instrument [Line Items]
Carrying value at the beginning of the year	0
Issuance of Promissory Notes	1,680
Loss upon extinguishment of debt	904
Change in estimated fair value of convertible notes	0
Interest Expense	89
Repayment of promissory notes	318
Carrying value at the end of the year	0	$ 0
Senior Secured Notes [Member] | Q2 2024 Convertible Notes [Member] | Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Conversion to Series A Preferred Stock	$ 2,355

Warrants - Schedule of Changes

Warrants - Schedule of Changes in Warrants Issued and Outstanding (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance		24	24
Warrants issued		0	0
Warrants exercised		(24)
Outstanding warrant, Ending balance		0		24
December 7, 2023 Warrants [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	231
Warrants issued	2,658
Warrants exercised	(231)
Warrants canceled	(2,658)
Outstanding warrant, Ending balance	0		231
Common Stock Warrants February 1, 2024 [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0
Warrants issued	750
Warrants exercised	0
Warrants canceled	0
Outstanding warrant, Ending balance	750		0
Common Stock Warrants Woodway [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0
Warrants issued	200
Warrants exercised	0
Warrants canceled	0
Outstanding warrant, Ending balance	200		0
Common Stock Warrants Registered Direct Placement Agent [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0
Warrants issued	107
Warrants exercised	0
Warrants canceled	0
Outstanding warrant, Ending balance	107		0
Common Stock Warrants Registered Direct [Membe
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0
Warrants issued	1,420
Warrants exercised	0
Warrants canceled	0
Outstanding warrant, Ending balance	1,420		0
Common Stock Warrants Best Efforts Pre-Funded [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0
Warrants issued	26,269
Warrants exercised	(26,269)
Warrants canceled	0
Outstanding warrant, Ending balance	0		0
Common Stock Warrants Best Efforts A-1 [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0
Warrants issued	28,369
Warrants exercised	0
Warrants canceled	0
Outstanding warrant, Ending balance	28,369		0
Common Stock Warrants Best Efforts A-2 [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0
Warrants issued	28,369
Warrants exercised	0
Warrants canceled	0
Outstanding warrant, Ending balance	28,369		0
Common Stock Warrants Best Efforts Placement Agent [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0
Warrants issued	2,128
Warrants exercised	0
Warrants canceled	0
Outstanding warrant, Ending balance	2,128		0
Class A Common Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0	23	23	0
Warrants issued		0	0	23
Warrants exercised		(23)	(23)	0
Outstanding warrant, Ending balance		0	0	23
Class B Common Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0	1	1	0
Warrants issued		0	0	2
Warrants exercised		(1)	(1)	(1)
Outstanding warrant, Ending balance		0	0	1
Service Providers Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0	0	0
Warrants issued			20
Warrants exercised			(20)
Outstanding warrant, Ending balance			0	0
Senior Secured Notes Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	0	0	0
Warrants issued			41
Warrants exercised			(41)
Outstanding warrant, Ending balance			0	0
Common Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Outstanding warrant, Beginning balance	231	0	0
Warrants issued	90,270		231
Warrants exercised	(26,500)		0
Warrants canceled	(2,658)
Outstanding warrant, Ending balance	61,343		231	0

Warrants - Additional Informati

Warrants - Additional Information (Details) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Feb. 01, 2024

Nov. 10, 2023

May 31, 2023

Mar. 31, 2023

Nov. 30, 2022

Sep. 30, 2024

Sep. 30, 2023

Mar. 31, 2023

Jun. 30, 2024

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2023

Dec. 31, 2022

Nov. 08, 2024

Oct. 24, 2024

Jul. 01, 2024

May 31, 2024

May 08, 2024

Feb. 20, 2024

Dec. 07, 2023

Nov. 13, 2022

Jul. 31, 2021

Class of Warrant or Right [Line Items]

Warrants issued

0

0

Common stock, par value

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

Share issue price

$ 16.25

Derivative liability

$ 156,000

$ 156,000

$ 591,000

$ 3,004,000

Fair value of warrants

(5,902,000)

$ 0

$ (9,148,000)

$ (2,266,000)

$ (2,405,000)

$ (478,000)

IPO [Member]

Class of Warrant or Right [Line Items]

Share issue price

$ 32,000

November 2023 Bridge Warrants [Member]

Class of Warrant or Right [Line Items]

Warrants issued

0

Fair value of warrants

$ 2,000

$ 200,000

December 2023 Warrants [Member]

Class of Warrant or Right [Line Items]

Amount of warrant shares

$ 90,000

Registered Direct Offering Warrants [Member]

Class of Warrant or Right [Line Items]

Percentage of aggregate number of shares issued and sold

100%

100%

Common Stock Warrants Best Efforts A-1 [Member]

Class of Warrant or Right [Line Items]

Warrants issued

28,369

Common Stock Warrants Best Efforts A-2 [Member]

Class of Warrant or Right [Line Items]

Warrants issued

28,369

Common Stock Warrants Best Efforts Pre-Funded [Member]

Class of Warrant or Right [Line Items]

Warrants issued

26,269

Class A Common Stock Warrants [Member]

Class of Warrant or Right [Line Items]

Warrants issued

0

0

23

Class B Common Stock Warrants [Member]

Class of Warrant or Right [Line Items]

Warrants issued

0

0

2

Service Providers Stock Warrants [Member]

Class of Warrant or Right [Line Items]

Warrants issued

20

Warrant strike price

$ 0.0001

$ 0.0001

$ 0.0001

Proceeds from Issuance of Warrants

$ 400,000,000

$ 225,000,000

Proceeds from Issuance or Sale of Equity

$ 10,000,000,000

$ 10,000,000

Service Providers Stock Warrants [Member] | IPO [Member]

Class of Warrant or Right [Line Items]

Exercise of stock warrants (in shares)

13

7

Senior Secured Notes Stock Warrants [Member]

Class of Warrant or Right [Line Items]

Warrants issued

41

Fair value of warrants

$ 1,300,000

Debt discount on senior notes

$ 2,000,000

Senior Secured Notes Stock Warrants [Member] | IPO [Member]

Class of Warrant or Right [Line Items]

Exercise of stock warrants (in shares)

41

November Bridge Warrants [Member]

Class of Warrant or Right [Line Items]

Fair value of warrants

$ 40,000

Fair value of warrant liability

$ 200,000

Common Stock Warrants Best Efforts Placement Agent [Member]

Class of Warrant or Right [Line Items]

Warrants issued

2,128

Common Stock Warrants [Member]

Class of Warrant or Right [Line Items]

Warrants issued

90,270

231

Warrants [Member]

Class of Warrant or Right [Line Items]

Fair value of warrants

$ 2,300,000

$ 2,400,000

$ 500,000

Warrants [Member] | December 2023 Convertible Notes [Member]

Class of Warrant or Right [Line Items]

Derivative liability

500,000

Fair value of warrants

100,000

Warrants [Member] | February 2024 Note [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

750

Warrants [Member] | November 2022 Convertible Notes [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

23

Derivative liability

$ 3,500,000

Fair value of warrants

0

2,300,000

$ 2,300,000

Warrants [Member] | December 2023 Warrants [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

2,889

770

Conversion price reduced

$ 400

Warrant shares, exercised

231

Fair value of warrants

$ 0

$ 300,000

Warrants [Member] | December 2023 Warrants [Member] | December 2023 Convertible Notes [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

231

Warrant strike price

$ 5,000

Warrants [Member] | February 2024 Warrants [Member]

Class of Warrant or Right [Line Items]

Fair value of warrants

50,000

1,800,000

Warrants [Member] | February 2024 Warrants [Member] | February 2024 Note [Member]

Class of Warrant or Right [Line Items]

Issuance of convertible note

$ 6,000,000

Warrants [Member] | Woodway Warrants [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

200

Warrant strike price

$ 5,000

Fair value of warrants

5,000

300,000

Warrants [Member] | Registered Direct Placement Agent Warrants [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

107

Percentage of aggregate number of shares issued and sold

7.50%

Warrant strike price

$ 880

Fair value of warrants

$ 5,000

$ 50,000

Warrants [Member] | Registered Direct Offering Warrants [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

1,420

1,420

Fair value of warrants

$ 100,000

$ 700,000

Warrants [Member] | Common Stock Warrants Best Efforts A-1 [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

28,369

Fair value of warrants

4,400,000

Warrants [Member] | Common Stock Warrants Best Efforts A-2 [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

28,369

Warrant strike price

$ 141

Share issue price

$ 141

Fair value of warrants

4,400,000

Warrants [Member] | Common Stock Warrants Best Efforts Pre-Funded [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

26,269

Warrant strike price

$ 0.001

Share issue price

$ 140.9

Derivative liability

$ 3,700,000

Fair value of warrants

1,100,000

1,100,000

Fair value of the warrant

$ 0

$ 0

Warrants [Member] | Class A Common Stock Warrants [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

23

Warrant strike price

$ 40

Fair value of warrants

100,000

$ 2,300,000

$ 500,000

Warrants [Member] | Class A Common Stock Warrants [Member] | December 2023 Convertible Notes [Member]

Class of Warrant or Right [Line Items]

Fair value of warrants

$ 100,000

Warrants [Member] | Class A Common Stock Warrants [Member] | November 2022 Convertible Notes [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

23

Warrant strike price

$ 40

Warrants contractual term

10 years

Warrants [Member] | Class B Common Stock Warrants [Member]

Class of Warrant or Right [Line Items]

Warrant strike price

$ 40

Warrants contractual term

7 years

Fair value of warrants

$ 0

$ 0

Warrants [Member] | Common Stock Warrants Best Efforts Placement Agent [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

2,128

2,128

Percentage of aggregate number of shares issued and sold

7.50%

7.50%

Warrant strike price

$ 176.3

$ 176.3

Fair value of warrants

$ 200,000

$ 200,000

Warrants [Member] | Common Stock Warrants [Member] | December 2023 Convertible Notes [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

231

Warrant strike price

$ 5,000

Warrant One [Member] | December 2023 Warrants [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

2,658

Fair value of warrants

$ 0

$ 400,000

Warrant One [Member] | February 2024 Warrants [Member] | February 2024 Note [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

375

Common stock, par value

$ 5,000

Warrant One [Member] | Registered Direct Offering Warrants [Member]

Class of Warrant or Right [Line Items]

Warrant strike price

$ 704

Warrant Two [Member] | December 2023 Warrants [Member]

Class of Warrant or Right [Line Items]

Common stock, warrant

375,000

Warrant Two [Member] | February 2024 Warrants [Member] | February 2024 Note [Member]

Class of Warrant or Right [Line Items]

Common stock, par value

$ 7,000

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($)					1 Months Ended					3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Feb. 02, 2024	Dec. 07, 2023	Nov. 10, 2023	May 31, 2023	Nov. 30, 2024	Oct. 31, 2024	Feb. 29, 2024	May 31, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Jul. 01, 2024	May 20, 2024	May 08, 2024	Apr. 24, 2024	Feb. 20, 2024	Feb. 01, 2024	Nov. 13, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible Note paid off										$ 4,784,000			$ 4,784,000		$ 904,000	$ 4,270,000
Gain Loss On Change In Fair Value Of Convertible Notes										0	$ 0		(316,000)	$ (252,000)	(306,000)	107,000
Change in fair value of convertible notes										0	0		316,000	252,000	306,000	$ (107,000)
Fair value liabilities, measurements transfers between levels													0		0
Gain (loss) on change in fair value										956,000	0		201,000	0
Preferred stock, shares outstanding																0
Change in fair value of warrants										(5,902,000)	0		(9,148,000)	$ (2,266,000)	(2,405,000)	$ (478,000)
Warrant liabilities										156,000			$ 156,000		$ 591,000	$ 3,004,000
Risk free rate													0%	3.70%	3.70%	3.30%
Sale of stock number of shares issued in transaction					224,480	224,480
November Bridge Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Secured promissory notes losses															$ 100,000
December 2023 Derivatives [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible Note paid off										0			$ 0
December 2023 Derivatives [Member] | Derivative [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain (loss) on change in fair value										0			100,000
Loss Restoration Agreement Derivative [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss restoration derivative																				$ 60,000
Loss restoration derivative in current assets										20,000			20,000
Gain (loss) on change in fair value										1,000,000			$ 100,000
Risk free rate													4.70%		0%
Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of warrants														$ 2,300,000	$ 2,400,000	$ 500,000
Risk free rate		3.80%	3.80%
November 2023 Warrants Member
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of warrants										2,000			$ 200,000
Warrant liabilities										0			0		$ 200,000
December 2023 Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Conversion price reduced												$ 400
Amount of warrant shares												$ 90,000
Common stock, warrant												2,889			770
Warrant shares, exercised												231
Change in fair value of warrants										0			300,000
Warrant liabilities										0			$ 0		$ 400,000
Risk free rate															3.80%
February 2024 Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Amount of warrant shares																						$ 6,000,000
Common stock, warrant																						750
Change in fair value of warrants										50,000			$ 1,800,000
Warrant liabilities										3,000			$ 3,000									$ 1,800,000
Risk free rate													4.40%
Woodway Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of the warrant										0			$ 0
Change in fair value of warrants										5,000			$ 300,000
Warrant liabilities																					$ 300,000
Risk free rate													4.30%		0%
Registered Direct Placement Agent Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of the warrant										0			$ 0
Change in fair value of warrants										5,000			$ 50,000
Warrant liabilities																			$ 50,000
Risk free rate													4.30%		0%
Registered Offering Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of the warrant										2,000			$ 2,000
Change in fair value of warrants										100,000			$ 700,000
Warrant liabilities																		$ 700,000
Risk free rate													4.30%
Common Stock Warrants Best Efforts Offering Pre Funded Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of the warrant										0			$ 0
Change in fair value of warrants										1,100,000			1,100,000
Warrant liabilities																	$ 3,700,000
Best Efforts A-1 Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of the warrant										100,000			100,000
Change in fair value of warrants										2,600,000			$ 2,600,000
Warrant liabilities																	2,700,000
Risk free rate													3.60%
Best Efforts A-2 Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of the warrant										40			$ 40
Change in fair value of warrants										1,900,000			$ 1,900,000
Warrant liabilities																	1,900,000
Risk free rate													3.80%		0%
Common Stock Warrants Best Efforts Placement Agent [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of the warrant										7,000			$ 7,000
Change in fair value of warrants										200,000			$ 200,000
Warrant liabilities																	$ 200,000
Risk free rate													3.60%
November 2022 Convertible Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Conversion of common stock, shares				141
November 2022 Convertible Notes [Member] | Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, warrant																							23
Change in fair value of warrants											0			2,300,000	$ 2,300,000
Discount rate																21.70%
Warrant liabilities																							$ 3,500,000
December 2023 Convertible Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible notes gains															100,000
December 2023 Convertible Notes [Member] | Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of warrants															100,000
Warrant liabilities															500,000
Long term liability															400,000
Convertible Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain Loss On Change In Fair Value Of Convertible Notes											0			300,000	(300,000)	$ 100,000
Change in fair value of convertible notes											$ 0			$ (300,000)	$ 300,000	(100,000)
Conversion of common stock, shares								141
Bridge Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss upon extinguishment of debt													$ 275,000
Bridge Notes [Member] | Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate													21%		21%
Warrant liabilities			$ 1,700,000
Secured Debt [Member] | Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of warrants															$ 40,000
Warrant liabilities			$ 200,000
Long term liability															200,000
Asset Purchase Agreement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Weighted Average Threshold Consecutive Trading Days													10 days
Contingent liability										1,300,000			$ 1,300,000
Contingent Payment Recognized for Earn Out	$ 0
Fair Value Of Contingent Liabilities										0			0
Accrued Earn Out Gain Loss													$ 1,300,000
Sale of stock number of shares issued in transaction													2,400
Maximum Number of Earn-Out Shares													5,666
CLMBR, Inc. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Sale of stock number of shares issued in transaction													5,000
Business to Business [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Sale of stock number of shares issued in transaction													2,400
Series A Convertible Preferred Stock [Member] | Bridge Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss upon extinguishment of debt							$ 300,000
Gain Loss On Change In Fair Value Of Convertible Notes									$ 300,000
Change in fair value of convertible notes									$ (300,000)
Warrant One [Member] | December 2023 Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, warrant												2,658
Series A Preferred Stock [Member] | December 2023 Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, warrant												375,000
Change in fair value of warrants										0			$ 400,000
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure										$ 2,288,000			$ 2,288,000		$ 0	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value of Liabilities Measured on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	$ 2,288,000	$ 0	$ 0
Financial liabilities fair value disclosure		2,430,000	7,274,000
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	2,269,000
Financial liabilities fair value disclosure		0	0
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	0
Financial liabilities fair value disclosure		0	0
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	19,000
Financial liabilities fair value disclosure		2,430,000	7,274,000
Cash And Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	2,269,000
Cash And Cash Equivalents [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	2,269,000
Cash And Cash Equivalents [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	0
Cash And Cash Equivalents [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	0
Embedded Derivaties [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	19,000
Financial liabilities fair value disclosure		122,000
Embedded Derivaties [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	0
Financial liabilities fair value disclosure		0
Embedded Derivaties [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	0
Financial liabilities fair value disclosure		0
Embedded Derivaties [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	19,000
Financial liabilities fair value disclosure		122,000
Convertible Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure			4,270,000
Convertible Notes [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure			0
Convertible Notes [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure			0
Convertible Notes [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure			4,270,000
Bridge Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure		1,717,000
Bridge Notes [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure		0
Bridge Notes [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure		0
Bridge Notes [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure		1,717,000
Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure	156,000	591,000	3,004,000
Warrants [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure	0	0	0
Warrants [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure	0	0	0
Warrants [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities fair value disclosure	$ 156,000	$ 591,000	$ 3,004,000

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Assumptions Used to Estimate the Fair Value (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate	0%	3.70%	3.70%	3.30%
Weighted-average expected term (in years)	0 years	5 years 11 months 4 days	5 years 10 months 13 days	5 years 4 months 6 days
Weighted-average expected volatility	0%	62.30%	62.29%	54.60%
Expected dividend yield	0%	0%	0%	0%
Loss Restoration Agreement Derivative [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate	4.70%		0%
Weighted-average expected term (in years)	1 year 3 months		0 years
Weighted-average expected volatility	116.70%		0%
Expected dividend yield	15%		0%
November 2023 Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate	4.30%		3.80%
Weighted-average expected term (in years)	4 years 8 months 1 day		5 years 4 months 6 days
Weighted-average expected volatility	81.20%		68.20%
Expected dividend yield	0%		0%
December 2023 Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate			3.80%
Weighted-average expected term (in years)	0 years		5 years 5 months 4 days
Weighted-average expected volatility			67.90%
Expected dividend yield	0%		0%
February 2024 Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate	4.40%
Weighted-average expected term (in years)	9 years 5 months 23 days		0 years
Weighted-average expected volatility	93.30%
Expected dividend yield	0%		0%
Woodway Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate	4.30%		0%
Weighted-average expected term (in years)	9 years 6 months 10 days		0 years
Weighted-average expected volatility	66.60%		0%
Expected dividend yield	0%		0%
Registered Direct Placement Agent Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate	4.30%		0%
Weighted-average expected term (in years)	4 years 8 months 12 days		0 years
Weighted-average expected volatility	81.50%		0%
Expected dividend yield	0%		0%
Registered Offering Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate	4.30%
Weighted-average expected term (in years)	5 years 2 months 19 days		0 years
Weighted-average expected volatility	77.80%		0%
Expected dividend yield	0%		0%
Best Efforts A-1 Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate	3.60%
Weighted-average expected term (in years)	4 years 9 months 25 days		0 years
Weighted-average expected volatility	80%
Expected dividend yield	0%		0%
Best Efforts A-2 Warrants [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate	3.80%		0%
Weighted-average expected term (in years)	1 year 3 months 10 days		0 years
Weighted-average expected volatility	116.70%		0%
Expected dividend yield	0%		0%
Common Stock Warrants Best Efforts Placement Agent [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Weighted-average risk-free interest rate	3.60%
Weighted-average expected term (in years)	4 years 9 months 25 days		0 years
Weighted-average expected volatility	80%
Expected dividend yield	0%		0%

Fair Value Measurements - Sch_3

Fair Value Measurements - Schedule of Fair Value Measurement of Liabilities Using Unobservable Inputs Reconciliation (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	$ 591	$ 3,004	$ 3,004
Change in estimated fair value of warrants	$ (9,148)
Loss on cancelation of warrants	358
Issuance of liabilities	$ 11,398		730
Change in estimated fair value of financial instruments			(2,405)
Exercise of stock warrants	(2,563)		(738)
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	(480)
Fair value, ending balance	156		591	$ 3,004
Derivative [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	122	0	0
Issuance of liabilities			174
Change in estimated fair value of financial instruments			(52)
Fair value, ending balance			122	0
Convertible Notes [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	0	4,270	4,270	0
Issuance of liabilities		0	0	10,303
Change in estimated fair value of financial instruments		252	251	107
Conversion of convertible notes into common stock			(4,521)	(5,926)
Exercise of stock warrants		(4,521)
Fair value, ending balance		0	0	4,270
Bridge Notes [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	1,717	0	0
Loss upon extinguishment of debt	275
Change in estimated fair value of convertible notes	316
Issuance of liabilities			1,663
Change in estimated fair value of financial instruments			54
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	(2,308)
Fair value, ending balance	0		1,717	0
November 2022 Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	0	3,004	3,004
Issuance of liabilities			0
Change in estimated fair value of financial instruments			(2,266)
Exercise of stock warrants			(738)
Fair value, ending balance			0	3,004
November 2023 Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	165	0	0
Change in estimated fair value of warrants	$ (165)
Loss on cancelation of warrants	0
Issuance of liabilities	$ 0		207
Change in estimated fair value of financial instruments			(42)
Exercise of stock warrants	0		0
Fair value, ending balance	0		165	0
December 2023 Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	426	0	0
Change in estimated fair value of warrants	$ (304)
Loss on cancelation of warrants	358
Issuance of liabilities			523
Change in estimated fair value of financial instruments			(97)
Exercise of stock warrants	0		0
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	(480)
Fair value, ending balance	0		426	0
February 2024 Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	0
Change in estimated fair value of warrants	$ (1,797)
Loss on cancelation of warrants	0
Issuance of liabilities	$ 1,800
Exercise of stock warrants	0
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	0
Fair value, ending balance	3		0
Registered Offering Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	0
Change in estimated fair value of warrants	$ (719)
Loss on cancelation of warrants	0
Issuance of liabilities	$ 721
Exercise of stock warrants	0
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	0
Fair value, ending balance	2		0
Woodway Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	0
Change in estimated fair value of warrants	$ (344)
Loss on cancelation of warrants	0
Issuance of liabilities	$ 344
Exercise of stock warrants	0
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	0
Fair value, ending balance	0		0
Registered Direct Placement Agent Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	0
Change in estimated fair value of warrants	$ (50)
Loss on cancelation of warrants	0
Issuance of liabilities	$ 50
Exercise of stock warrants	0
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	0
Fair value, ending balance	0		0
Warrant [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance		3,004	3,004	0
Issuance of liabilities		0		3,482
Change in estimated fair value of financial instruments		(2,266)		(478)
Exercise of stock warrants		(738)
Fair value, ending balance		$ 0		$ 3,004
Best Efforts A-1 Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance
Change in estimated fair value of warrants	$ (2,577)
Loss on cancelation of warrants	0
Issuance of liabilities	$ 2,687
Exercise of stock warrants	0
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	0
Fair value, ending balance	110
Best Efforts A-2 Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	0
Change in estimated fair value of warrants	$ (1,869)
Loss on cancelation of warrants	0
Issuance of liabilities	$ 1,903
Exercise of stock warrants	0
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	0
Fair value, ending balance	34		0
Common Stock Warrants Best Efforts Pre-Funded [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	0
Change in estimated fair value of warrants	$ (1,141)
Loss on cancelation of warrants	0
Issuance of liabilities	$ 3,704
Exercise of stock warrants	(2,563)
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	0
Fair value, ending balance	0		0
Common Stock Warrants Best Efforts Placement Agent [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	0
Change in estimated fair value of warrants	$ (182)
Loss on cancelation of warrants	0
Issuance of liabilities	$ 189
Exercise of stock warrants	0
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Conversions And Exchanges	0
Fair value, ending balance	$ 7		$ 0

Leases - Additional Information

Leases - Additional Information (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	Feb. 02, 2024
Right of use assets	$ 492		$ 492		$ 283	$ 110	$ 400
Operating lease liabilities	$ 512		$ 512		$ 283		$ 400
Description of Operating lease arrangements, expiring period			Operating lease arrangements primarily consist of office and warehouse leases expiring at various years through 2028. The facility leases have original lease terms of two to seven years and contain options to extend the lease up to 5 years or terminate the lease.		Operating lease arrangements primarily consist of office and warehouse leases expiring at various years through 2024. The facility leases have original lease terms of two to seven years and contain options to extend the lease up to 5 years or terminate the lease.
weighted average discount rate for operating leases	9.49%		9.49%		9.49%	7.98%
weighted average remaining lease term for operating leases	2 years 4 months 24 days		2 years 4 months 24 days		4 years 5 months 1 day	9 months 18 days
Short term lease cost	$ 10	$ 3	$ 31	$ 61	$ 100	$ 100
Operating lease cost	122	25	282	67	100	600
Total operating lease cost	$ 132	$ 28	313	128	200	700
Right-of-use assets obtained in exchange for new operating lease liabilities			$ 0	$ 313	$ 313	$ 411

Leases - Schedule of Components

Leases - Schedule of Components of Lease Expense and Other Information (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
Leases [Abstract]
Operating lease cost	$ 122	$ 25	$ 282	$ 67	$ 100	$ 600
Short term lease cost	10	3	31	61	100	100
Total lease costs	132	28	313	128	$ 200	$ 700
Other information:
Cash paid for amounts included in the measurement of operating lease liability	$ 122	$ 25	$ 282	$ 67

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Operating Lease Liabilities Under Operating Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Feb. 02, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2024 (remaining)	$ 89
2025/2024	282		$ 78
2026/2025	78		78
2027/2026	78		78
2028/2027	33		78
Thereafter	0		33
Total future minimum lease payments	560		345
Less: imputed interest	(48)		(62)
Present value of operating lease liability	512	$ 400	283
Less: current portion of lease liability	302		54	$ 106
Non-current portion of lease liability	210		229	$ 9
Present value of operating lease liability	$ 512	$ 400	$ 283

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 07, 2024	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2017	Dec. 31, 2023
Loss Contingencies [Line Items]
Royalty Expense		$ 5	$ 20	$ 1,000
Guaranteed minimum payment of royalty		200	200		$ 200
Monetary arbitration award	$ 2,250
Other long term liabilities		$ 1,050	$ 1,050		$ 0
Subsequent Event [Member]
Loss Contingencies [Line Items]
Monetary arbitration award	$ 2,250
Maximum [Member]
Loss Contingencies [Line Items]
Percentage of cumulative net sales				3%
Cumulative net sales				$ 5,000
Minimum [Member]
Loss Contingencies [Line Items]
Percentage of cumulative net sales				1%
Cumulative net sales				$ 5,000

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit) - Additional Information (Details)				1 Months Ended	3 Months Ended						4 Months Ended	5 Months Ended	9 Months Ended		12 Months Ended
	Oct. 24, 2024 $ / shares shares	Jan. 21, 2024 shares	Jan. 06, 2024 $ / shares shares	Jul. 31, 2024 $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2024 USD ($) shares	Mar. 31, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($) shares	Mar. 31, 2023 shares	Sep. 30, 2024 USD ($) $ / shares shares	May 31, 2024 $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Nov. 12, 2024 shares	Nov. 11, 2024 shares	Nov. 08, 2024 $ / shares shares	Oct. 01, 2024 shares	Jun. 28, 2024 shares	Jun. 14, 2024 shares	Jun. 13, 2024 $ / shares shares	Apr. 18, 2024 shares	Feb. 28, 2023 $ / shares shares	Jan. 31, 2023 shares	Nov. 13, 2022 USD ($) shares
Class of Warrant or Right [Line Items]
Common stock shares authorized					900,000,000						900,000,000		900,000,000		900,000,000	369,950,000
Common stock, par value | $ / shares					$ 0.0001						$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001			$ 0.0001
Common stock, shares Issued					171,705						171,705		171,705		3,548	613		417,870	41,787,040			6,645	265,811
Common stock, shares outstanding					171,705						171,705		171,705		3,548	613		417,870	41,787,040			6,645	265,811
Share issue price | $ / shares	$ 16.25
Mezzanine equity | $															$ 0
Preferred stock shares outstanding																0
Preferred stock, shares authorized					200,000,000						200,000,000		200,000,000		200,000,000
Preferred stock, par value | $ / shares					$ 0.0001						$ 0.0001		$ 0.0001		$ 0.0001
Preferred stock, conversion terms																In 2022, the Company’s preferred stock was converted to common stock on a one-to-one share basis.
Preferred stock, conversion ratio																1
Fair value of warrants | $					$ 156,000						$ 156,000		$ 156,000		$ 591,000	$ 3,004,000
Fair Value Adjustment of Warrants | $					$ (5,902,000)			$ 0					$ (9,148,000)	$ (2,266,000)	(2,405,000)	(478,000)
Dividends, common stock (in dollars per share) | $															$ 0	$ 0
Common stock voting rights															one vote for each share
Stock issued during period, value, conversion of convertible securities | $						$ 1,084,000	$ 866,000		$ 4,521,000						$ 4,521,000
Previously Reported [Member]
Class of Warrant or Right [Line Items]
Common stock, shares Issued																						664,526	26,581,056
Common stock, shares outstanding																						664,526	26,581,056
Class A Common Stock [Member] | Rights Offering [Member]
Class of Warrant or Right [Line Items]
Common stock, shares Issued					2,437						2,437		2,437		2,437	268									2,169	2,169
Price per share | $ / shares																									$ 2,051.4
Class A Common Stock [Member] | Rights Offering [Member] | Previously Reported [Member]
Class of Warrant or Right [Line Items]
Price per share | $ / shares																									$ 2,040
Series A Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Preferred stock, shares authorized					5,000,000						5,000,000		5,000,000
Preferred stock, dividend rate, percentage													8%
Preferred stock, shares issued					59,668						59,668		59,668
Percentage of Common Stock Outstanding Regarding Voluntary Conversion					19.99%						19.99%		19.99%
Series A Preferred Stock [Member] | Maximum [Member]
Class of Warrant or Right [Line Items]
Preferred stock, shares authorized																					10,000,000			7,000,000
Series A Preferred Stock [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Preferred stock, shares authorized																					7,000,000			5,000,000
Preferred Stock Conversion Period													12 months
Series B Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Preferred stock, shares authorized					1,500,000						1,500,000		1,500,000
Debt instrument, conversion price per share | $ / shares					$ 2						$ 2		$ 2
Percentage of Common Stock Outstanding Regarding Voluntary Conversion					19.99%						19.99%		19.99%
Series B Preferred Stock [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Preferred Stock Conversion Period													24 months
Series C Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Preferred stock shares outstanding					2,861,128						2,861,128		2,861,128		0
Preferred stock, shares authorized					5,000,000						5,000,000		5,000,000		0
Preferred stock, par value | $ / shares					$ 0.0001						$ 0.0001		$ 0.0001		$ 0.0001
Preferred stock, dividend rate, percentage													15%
Dividends paid | $ / shares													$ 0
Dividends declared | $ / shares													$ 0
Preferred stock, shares issued					2,861,128						2,861,128		2,861,128		0
Percentage of Common Stock Outstanding Regarding Voluntary Conversion					19.99%						19.99%		19.99%
Series C Preferred Stock [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Preferred Stock Conversion Period													18 months
Board of Directors Chairman [Member] | Series A Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Preferred stock shares outstanding					269,334						269,334		269,334
Preferred stock, shares issued					269,334						269,334		269,334
Subsequent Event [Member]
Class of Warrant or Right [Line Items]
Common stock, shares outstanding																	417,705										625,067
Subsequent Event [Member] | Series A Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Preferred stock, shares authorized			5,000,000
Preferred stock, dividend rate, percentage			8%
Preferred stock, shares issued																				209,666
Subsequent Event [Member] | Series A Preferred Stock [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Preferred Stock Conversion Period			12 months
Subsequent Event [Member] | Series B Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Preferred stock, shares authorized		1,500,000
Percentage of Common Stock Outstanding Regarding Voluntary Conversion		19.99%
Subsequent Event [Member] | Series B Preferred Stock [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Preferred Stock Conversion Period		24 months
Common Stock [Member]
Class of Warrant or Right [Line Items]
Common stock shares authorized					900,000,000						900,000,000		900,000,000		900,000,000	369,950,000
Common stock, par value | $ / shares					$ 0.0001						$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001			$ 0.0001				$ 0.0001
Common stock, shares Issued					171,705						171,705		171,705		3,548	613
Common stock, shares outstanding					171,705						171,705		171,705		3,548	613
Issuance of common stock from equity line of credit						79	328
Share issue price | $ / shares	$ 16.25
Stock issued during period, shares, new issues	15,000				118,738					2,169			12,870		2,169
Stock Issued During Period, Shares, Conversion of Convertible Securities						2,511	371		142						142
Stock issued during period, value, conversion of convertible securities | $						$ 0	$ 0
Temporary equity, carrying amount, attributable to parent | $					$ 171,705,000						$ 171,705,000		$ 171,705,000
Common Stock [Member] | Best Efforts Offering [Member]
Class of Warrant or Right [Line Items]
Common stock, par value | $ / shares				$ 0.0001
Share issue price | $ / shares				$ 141
Stock issued during period, shares, new issues				2,100	2,100
Common Stock [Member] | At The Market Offering [Member]
Class of Warrant or Right [Line Items]
Common stock, par value | $ / shares					$ 0.0001						$ 0.0001		$ 0.0001
Stock issued during period, shares, new issues						1,624					120,361
Common Stock [Member] | Equity Line of Credit [Member]
Class of Warrant or Right [Line Items]
Common stock, par value | $ / shares												$ 0.0001
Issuance of common stock from equity line of credit												407
Common Stock [Member] | Class A Common Stock [Member]
Class of Warrant or Right [Line Items]
Stock issued during period, shares, new issues																334
Common Stock [Member] | Registered Offering Warrants [Member]
Class of Warrant or Right [Line Items]
Share issue price | $ / shares												$ 704
Common Stock [Member] | Subsequent Event [Member] | Series A Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Common stock, par value | $ / shares			$ 0.0001
Warrant [Member]
Class of Warrant or Right [Line Items]
Fair Value Adjustment of Warrants | $														2,300,000	$ 2,400,000	$ 500,000
Warrant [Member] | Registered Offering Warrants [Member]
Class of Warrant or Right [Line Items]
Common stock, warrant												1,420
Warrant [Member] | November 2022 Convertible Notes [Member]
Class of Warrant or Right [Line Items]
Common stock, warrant																											23
Discount rate																21.70%
Fair value of warrants | $																											$ 3,500,000
Fair Value Adjustment of Warrants | $								$ 0						$ 2,300,000	$ 2,300,000
Common Stock Warrants Best Efforts Pre-Funded [Member]
Class of Warrant or Right [Line Items]
Common stock, par value | $ / shares				$ 0.0001
Common stock, warrant				26,269
Share issue price | $ / shares				$ 140.9

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Details) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2023	Jan. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Capitalized amount of stock based compensation			$ 0	$ 200,000	$ 100,000	$ 700,000	$ 900,000	$ 0
Weighted-average grant date fair value per option					$ 50,680		$ 46,520	$ 108,680
Awards granted, straight-line using third-party valuation (in dollars per share)								$ 120,000	$ 24,320
Fair value of common stock for awards granted		$ 77,080
Restricted Stock
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grants in period					0		0
Stock Appreciation Rights (SARs)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grants in period					0		0
2023 and 2020 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Capitalized amount of stock based compensation			3,200,000	9,600,000	$ 5,000,000	24,500,000	$ 900	$ 0
Number of options, Granted	324				0		938
Number of accelerated vested shares		1
Number of repriced option awards		75
Recognized stock compensation expense			3,157,000	4,836,000	$ 9,448,000	23,773,000	$ 29,943,000	6,348,000
Unrecognized stock-based compensation expense			7,500,000		$ 7,500,000		$ 17,100,000	$ 5,900,000
Additional Expense		$ 500,000
Weighted-average period expected to be recognized					1 year		1 year 8 months 12 days	1 year 7 months 6 days
2023 and 2020 Equity Incentive Plan [Member] | Stock Option
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options, Granted					0		938
2023 and 2020 Equity Incentive Plan [Member] | Previously Reported [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of accelerated vested shares		2
2023 and 2020 Equity Incentive Plan [Member] | Software Costs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Capitalized amount of stock based compensation			$ 0	$ 200,000	$ 100,000	$ 700,000

Equity-Based Compensation - Sum

Equity-Based Compensation - Summary of Compensation Cost Recognized (Details) - 2023 and 2020 Equity Incentive Plan [Member] - 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 Compensation Arrangement by Share-Based Payment Award [Line Items]
Compensation cost recognized	$ 3,157	$ 4,836	$ 9,448	$ 23,773	$ 29,943	$ 6,348
Research and development
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Compensation cost recognized	1,206	1,347	3,527	4,803	6,505	1,765
Sales and marketing
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Compensation cost recognized	2	87	(5)	407	507	286
General and administrative
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Compensation cost recognized	$ 1,949	$ 3,402	$ 5,926	$ 18,563	$ 22,932	$ 4,297

Equity-Based Compensation - S_2

Equity-Based Compensation - Summary of Stock option activity (Details) - 2023 and 2020 Equity Incentive Plan [Member] - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Number of options, Outstanding, Begining Balance		854	112
Number of options, Granted	324	0	938
Number of options, Exercised		0	(169)
Number of options, Cancelled or forfeited		(46)	(25)
Number of options, Outstanding, Ending Balance		808	854	112
Options exercisable		344	231
Number of options, unvested		491	640
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Outstanding, Begining Balance		$ 10,118	$ 9,200
Granted		0	9,040
Exercised		0	2,120
Cancelled or forfeited		8,428	5,200
Outstanding, Ending Balance		10,214	10,118	$ 9,200
Options exercisable		6,311	6,880
Weighted average exercise price, Options unvested,Ending Balance		$ 14,395	$ 12,400
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTerm [Abstract]
Balance		8 years 6 months	9 years 3 months 18 days	9 years 7 months 6 days
Options exercisable		8 years 4 months 24 days	9 years
Options unvested		8 years 7 months 6 days	9 years 4 months 24 days
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValue [Abstract]
Outstanding, aggregate intrinsic value, outstanding		$ 0	$ 547	$ 11,706
Exercised			12,690
Options exercisable		0	264
Unvested, aggregate intrinsic value		$ 0	$ 299
Previously Reported [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Number of options, Outstanding, Begining Balance		856
Number of options, Outstanding, Ending Balance			856
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Outstanding, Begining Balance		$ 10,120
Outstanding, Ending Balance			$ 10,120

Equity-Based Compensation - S_3

Equity-Based Compensation - Summary of Unvested Common Stock (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted average exercise price, Issued	$ 50,680	$ 46,520	$ 108,680
2020 Plan Early Exercise
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning Balance	3	1
Issued	0	6
Vested	(2)	(3)
Repurchased	0	(1)
Ending Balance	1	3	1
Weighted average exercise price, Options unvested, Beginning Balance	$ 0	$ 0
Weighted average exercise price, Issued	0	4,160
Weighted average exercise price, Vested	0	0
Weighted average exercise price, Repurchased	$ 0	$ 0
Beginning Balance, Repurchase liability	$ 8	$ 306
Repurchase liability, Issued	0	0
Repurchase liability, Vested	0	0
Repurchase liability, Repurchased	0	0
Ending Balance, Repurchase liability	$ 3	$ 8	$ 306

Equity-Based Compensation - S_4

Equity-Based Compensation - Summary of Stock Option Valuation Assumptions (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Weighted-average risk-free interest rate	0%	3.70%	3.70%	3.30%
Weighted-average expected term (in years)	0 years	5 years 11 months 4 days	5 years 10 months 13 days	5 years 4 months 6 days
Weighted-average expected volatility	0%	62.30%	62.29%	54.60%
Expected dividend yield	0%	0%	0%	0%

Concentration of Credit Risk _2

Concentration of Credit Risk and Major Customers and Vendors - Additional Information (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2024 Vendor Customer	Sep. 30, 2023 Vendor Customer	Dec. 31, 2023 Vendor Customer	Dec. 31, 2022 Customer Vendor
Sales Revenue [Member] | Cash And Cash Equivalents [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Number of customer | Customer	1	0	0	0
Sales Revenue [Member] | Cash And Cash Equivalents [Member] | Customer Concentration Risk [Member] | Minimum [Member]
Product Information [Line Items]
Percentage of total revenue	10%	10%	10%	10%
Finished Goods Purchased [Member] | Supplier Concentration Risk [Member] | Vendor Three [Member]
Product Information [Line Items]
Number of vendors		3	3	3
Finished Goods Purchased [Member] | Supplier Concentration Risk [Member] | Vendor Three [Member] | Minimum [Member]
Product Information [Line Items]
Percentage of total revenue		10%	10%	10%
Finished Goods Purchased [Member] | Supplier Concentration Risk [Member] | No Vendor [Member]
Product Information [Line Items]
Number of vendors	0
Finished Goods Purchased [Member] | Supplier Concentration Risk [Member] | No Vendor [Member] | Minimum [Member]
Product Information [Line Items]
Percentage of total revenue	10%

Benefit Plans - Additional Info

Benefit Plans - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Benefit plans cost	$ 0	$ 0	$ 0	$ 0

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income before Income Tax, Domestic and Foreign (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
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest [Abstract]
United States					$ (51,919)	$ (56,817)
Foreign					546	(1,408)
Loss before provision for income taxes	$ (7,141)	$ (10,408)	$ (29,172)	$ (39,971)	$ (51,373)	$ (58,225)

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (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
Current:
Federal					$ 0	$ 0
State					11	8
Total current expense:					11	8
Deferred expense:
Federal					0	0
State					0	0
Foreign					0	0
Total deferred expense:					0	0
Total	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]
Federal statutory rate	$ (10,788)	$ (12,228)
Nondeductible expenses	5	(78)
Nontaxable changes in fair value of convertible notes and SAFEs	64	(123)
Research and development tax credits	1,820	2,670
State taxes, net of federal benefit	(2,165)	(1,865)
Foreign tax rate differential	(11)	28
Changes in federal tax rates	648	0
Other	0	(190)
Change in valuation allowance	10,776	15,567
Disqualified debt	(505)	731
Return to provision adjustements	0	(1,060)
Intangibles	0	1,281
Stock based compensation	3,807	615
Total	$ 11	$ 8
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Federal statutory rate	21%	21%
Nondeductible expenses	(0.01%)	0.13%
Nontaxable changes in fair value of convertible notes and SAFEs	(0.12%)	0.21%
Research and development tax credits	3.54%	4.59%
State taxes, net of federal benefit	4.21%	3.20%
Foreign tax rate differential	0.02%	(0.05%)
Changes in federal tax rates	(1.26%)	0%
Other	0%	0.33%
Change in valuation allowance	(20.98%)	(26.73%)
Disqualified debt	0.98%	(1.26%)
Return to provision adjustements	0%	1.82%
Intangibles	0%	(2.20%)
Stock based compensation	(7.41%)	(1.06%)
Effective Income Tax Rate Reconciliation, Percent, Total, Total	(0.03%)	(0.01%)

Income Taxes - Schedule of Sign

Income Taxes - Schedule of Significant Components of the Companys Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss carryforwards - Federal	$ 21,544	$ 16,776
Capitalized research and development	3,517	3,768
Research and development tax credits	5,627	3,593
Net operating loss carryforwards - State	4,708	3,752
Net operating loss carryforwards - Foreign	2,760	1,894
Stock-based compensation	3,677
Other	85	1,219
Fixed assets and intangibles	725	0
Total deferred tax assets, gross:	42,643	31,002
Valuation allowance	(42,529)	(30,134)
Total deferred tax assets, net:	114
Fixed assets and intangibles	0	(868)
Right of Use Asset	(108)	0
Unrealized Gain or Loss	(6)	0
Total deferred tax liabilities:	(114)	(868)
Deferred tax assets, net:	$ 0	$ 0

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands		12 Months Ended
	Aug. 16, 2022	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Line Items]
Operating Loss Carryforwards, Expiration Year			2029
Undistributed foreign earnings		$ 0
Minimum tax rate applied to corporations		21%	21%
Inflation Reduction Act [Member]
Income Tax Disclosure [Line Items]
Amount of excess of tax repurchased	$ 1,000,000
Inflation Reduction Act [Member] | Minimum [Member]
Income Tax Disclosure [Line Items]
Minimum tax rate applied to corporations	15%
Domestic Tax Authority [Member]
Income Tax Disclosure [Line Items]
Operating Loss Carryforwards		$ 102,600	$ 79,900
Tax Credit Carryforward, Expiration Year		2040
Tax Credit Carryforward, Amount		$ 2,400
Capitalized research and development expenses		$ 3,700
Cost for amortization of research and development		5 years
Foreign Tax Authority [Member]
Income Tax Disclosure [Line Items]
Operating Loss Carryforwards		$ 11,000	10,000
Cost for amortization of research and development		15 years
State and Local Jurisdiction [Member]
Income Tax Disclosure [Line Items]
Operating Loss Carryforwards		$ 92,400	$ 75,800
Tax Credit Carryforward, Expiration Year		2035
Tax Credit Carryforward, Amount		$ 4,100

Loss Per Share - Schedule of Lo

Loss Per Share - Schedule of 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	$ (7,141)	$ (10,408)	$ (29,172)	$ (39,971)	$ (51,373)	$ (58,225)
Net loss attributable to common stockholders	$ (7,141)	$ (10,408)	$ (29,172)	$ (39,971)	$ (51,373)	$ (58,225)
Denominator:
Weighted average common stock outstanding - basic	46,535	3,547	19,164	2,938	3,092	122
Weighted average common stock outstanding - diluted	46,535	3,547	19,164	2,938	3,092	122
Net loss per share attributable to common stockholders - basic	$ (153.5)	$ (2,934.7)	$ (1,522.2)	$ (13,606.1)	$ (16,614.85)	$ (477,963.21)
Net loss per share attributable to common stockholders - diluted	(153.5)	(2,934.7)	(1,522.2)	(13,606.1)	$ (16,614.85)	$ (477,963.21)
Adjustment [Member]
Denominator:
Net loss per share attributable to common stockholders - basic	(153.46)	(2,934.67)	(1,522.25)	(13,606.08)
Net loss per share attributable to common stockholders - diluted	$ (153.46)	$ (2,934.67)	$ (1,522.25)	$ (13,606.08)

Loss Per Share - Schedule of Po

Loss Per Share - Schedule of Potentially Dilutive Shares (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	196,442	777	1,086	136
Series Seed 10 Convertible Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			0	23
Warrants to Purchase Series Class B Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			0	1
Warrants to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	61,342		231	0
Series A Preferred Stock Conversion to Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	76,154
Series B Preferred Stock Conversion to Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	914
Series C Preferred Stock Conversion to Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	57,223
Stock Options to Purchase Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	809		855	112

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - USD ($)															1 Months Ended													3 Months Ended		5 Months Ended	6 Months Ended	9 Months Ended		12 Months Ended			13 Months Ended
	Oct. 27, 2022	Feb. 22, 2021	Feb. 12, 2021	Jan. 12, 2021	Nov. 02, 2020	Jun. 15, 2020	Jun. 09, 2020	Mar. 20, 2020	Feb. 18, 2020	Dec. 31, 2019	Nov. 28, 2019	Oct. 21, 2019	Aug. 28, 2019	May 17, 2019	Nov. 30, 2024	Oct. 31, 2024	Aug. 31, 2024	Jun. 30, 2024	May 31, 2024	Feb. 29, 2024	Jan. 31, 2024	Nov. 30, 2023	Aug. 31, 2023	May 31, 2023	Apr. 30, 2023	Mar. 31, 2023	Jan. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	May 31, 2024	Jun. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2017	Apr. 30, 2024
Related Party Transaction [Line Items]
Proceeds from long-term lines of credit																			$ 400,000			$ 800,000				$ 500,000	$ 500,000				$ 500,000
Warrants issued																																	0	0
Convertable amount																																$ 1,949,000	$ 4,521,000	$ 4,521,000	$ 0
Repayment of senior secured notes to related party																		$ 200,000
Proceeds from issuance of related party loans																																650,000	465,000	465,000	425,000
Royalty Expense																												$ 5,000				20,000				$ 1,000,000
Sale of stock, number of shares issued in transaction															224,480	224,480
Senior Secured Notes
Related Party Transaction [Line Items]
Repayment of senior secured notes to related party																								$ 500,000		$ 2,000,000
Series A Preferred Shares
Related Party Transaction [Line Items]
Convertable amount																														$ 200,000
Promissory Notes
Related Party Transaction [Line Items]
Debt instrument, face amount																																		0	80,000
Gain (loss) on extinguishment of debt																																322,000
Principal Stockholder Promissory Notes
Related Party Transaction [Line Items]
Proceeds from long-term lines of credit			$ 600,000					$ 300,000			$ 300,000		$ 1,000,000	$ 2,000,000
Interest rate			5%					5%			5%		5%	2.50%
Maturity Date			Jun. 12, 2022					Mar. 20, 2022			Aug. 28, 2021		Aug. 28, 2021	May 17, 2021
Fee Percentage			5%					5%			5%		5%	5%
Additional Percentage			10%					10%			10%		10%	7.50%
Loan Payable																												5,100,000				5,100,000		5,100,000
Accrued interest and default interest																												1,700,000				1,700,000		1,400,000
Interest expense including default interest																												100,000	$ 100,000			300,000	$ 300,000	30,000	800,000
Principal Stockholder Promissory Notes | Mature At May Seventeen, Two Thousand Twenty One
Related Party Transaction [Line Items]
Debt instrument, face amount																												2,700,000				2,700,000		2,700,000	2,700,000
Principal Stockholder Promissory Notes | Mature At August Twenty Eight Two Thousand Twenty One
Related Party Transaction [Line Items]
Debt instrument, face amount																												1,500,000				1,500,000		1,400,000	1,400,000
Principal Stockholder Promissory Notes | Mature At November Twenty Eight Two Thousand Nineteen
Related Party Transaction [Line Items]
Debt instrument, face amount																												300,000				300,000		400,000	400,000
Principal Stockholder Promissory Notes | Mature At March Twenty Two Thousand Twenty Two
Related Party Transaction [Line Items]
Debt instrument, face amount																												200,000				200,000		200,000	300,000
Principal Stockholder Promissory Notes | Mature At June Twelve Two Thousand Twenty Two [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																												400,000				400,000		400,000	700,000
Other Related Party Promissory Notes
Related Party Transaction [Line Items]
Debt instrument, face amount																												200				200
Gain (loss) on extinguishment of debt		$ (20,000)		$ (100,000)
Proceeds from long-term lines of credit	$ 400,000	$ 40,000		$ 300,000	$ 50,000		$ 75,000		$ 100,000	$ 200,000		$ 200,000
Interest rate	12%	12%		12%	5%	7.50%	5%		12%	12%		12%
Maturity Date	Jan. 27, 2023	Jun. 22, 2022		Jun. 12, 2022	Jun. 02, 2022	Jun. 15, 2021	Jun. 09, 2022		Feb. 18, 2021	Sep. 30, 2021		Oct. 21, 2021
Proceeds from issuance of related party loans																	$ 200,000								$ 300,000												$ 300,000
Payment made to related party										$ 200,000														$ 300,000
Fee Percentage	5%	5%		5%						5%
Additional Percentage	17%	17%		17%	10%	12.50%	10%		17%	17%		17%
Loan Payable																												200				200		700,000,000
Accrued interest and default interest																																		400,000
Interest expense including default interest																																		40,000
Other Related Party Promissory Notes | Noninterest bearing note
Related Party Transaction [Line Items]
Proceeds from issuance of related party loans																							$ 200,000
Payment made to related party																							$ 200,000
Other Related Party Promissory Notes | Mature At September Thirty Two Thousand Twenty One
Related Party Transaction [Line Items]
Debt instrument, face amount																												0				0		50,000	100,000
Other Related Party Promissory Notes | Mature At October Twenty One Two Thousand Twenty One
Related Party Transaction [Line Items]
Debt instrument, face amount																																		0	200,000
Other Related Party Promissory Notes | Mature At February Eighteen Two Thousand Twenty One
Related Party Transaction [Line Items]
Debt instrument, face amount																																		200,000	200,000
Other Related Party Promissory Notes | Mature At June Nine Two Thousand Twenty Two
Related Party Transaction [Line Items]
Debt instrument, face amount																																		0	10,000
Other Related Party Promissory Notes | Mature At June Fifteen Two Thousand Twenty One
Related Party Transaction [Line Items]
Debt instrument, face amount																																		0	10,000
Other Related Party Promissory Notes | Mature At June Two Two Thousand Twenty Two
Related Party Transaction [Line Items]
Debt instrument, face amount																																		0	10,000
Other Related Party Promissory Notes | Mature At June Twenty Two Two Thousand Twenty Two
Related Party Transaction [Line Items]
Debt instrument, face amount																				$ 20,000								0				0		60,000	50,000
Issuance of common stock upon conversion, shares																				34,246
Preferred stock at a conversion price																					$ 1.82
Other Related Party Promissory Notes | Mature At January Twenty Seven Two Thousand Twenty Three
Related Party Transaction [Line Items]
Debt instrument, face amount																												0				0		10,000	90,000
Other Related Party Promissory Notes | Mature At June Twelve Two Thousand Twenty Two [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																				$ 100,000								0				0		400,000	400,000
Issuance of common stock upon conversion, shares																				242,602
Preferred stock at a conversion price																					$ 1.82
Other Related Party Transactions
Related Party Transaction [Line Items]
Debt instrument, face amount																												$ 200,000				200,000
Fee Percentage	5%	5%		5%	5%	5%	5%		5%	5%		5%
Contingent Royalty Obligation																																200,000		200,000
Other Related Party Transactions | Maximum [Member]
Related Party Transaction [Line Items]
Royalty Expense																																1,000,000		1,000,000
Other Related Party Transactions | Minimum [Member]
Related Party Transaction [Line Items]
Guaranteed Royalty payment																																$ 200		$ 200,000
Other Related Party Transactions | Royalty Arrangement, One Percentage of Cumulative Net Sales above 5 Million
Related Party Transaction [Line Items]
Royalty Payment Percentage																												1%				1%		1%
Licensing and royalty income																																$ 5,000,000		$ 5,000,000
Other Related Party Transactions | Royalty Arrangement, three Percentage of Cumulative Net Sales up to 5 Million [Member]
Related Party Transaction [Line Items]
Royalty Payment Percentage																												3%				3%		3%
Licensing and royalty income																																$ 5,000,000		$ 5,000,000
Other Related Party Transactions | Fuseproject
Related Party Transaction [Line Items]
Due to Related Parties																																		10,000	200,000
Other Related Party Transactions | Apeiron Advisory Ltd
Related Party Transaction [Line Items]
Due to Related Parties																																		$ 0	$ 900,000
Other Related Party Transactions | Noninterest bearing note
Related Party Transaction [Line Items]
Proceeds from issuance of related party loans																	$ 200,000
Note [Member] | Other Related Party Promissory Notes | Mature At June Twenty Two Two Thousand Twenty Two
Related Party Transaction [Line Items]
Debt instrument, face amount																				$ 40,000
Note [Member] | Other Related Party Promissory Notes | Mature At June Twelve Two Thousand Twenty Two [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																				$ 300,000

Related Party Transactions - Sc

Related Party Transactions - Schedule of Loan Payable (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Notes Payable, Total	$ 5,298	$ 5,806	$ 6,708
Founder Notes | Related Party [Member]
Related Party Transaction [Line Items]
Notes Payable, Total			79
Principal Stockholder Promissory Notes | Related Party [Member]
Related Party Transaction [Line Items]
Notes Payable, Total	5,146	5,085	5,503
Other Related Party Promissory Notes | Related Party [Member]
Related Party Transaction [Line Items]
Notes Payable, Total	$ 152	$ 721	$ 1,126

Acquisition - Additional Inform

Acquisition - Additional Information (Details) - USD ($)				1 Months Ended		3 Months Ended						9 Months Ended		12 Months Ended
	Oct. 24, 2024	Feb. 02, 2024	Oct. 06, 2023	Nov. 30, 2024	Oct. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Asset Acquisition [Line Items]
Issuance of shares upon conversion, value							$ 1,084,000	$ 866,000		$ 4,521,000				$ 4,521,000
Related fees						$ 900,000						$ 1,400,000
Sale of stock number of shares issued in transaction				224,480	224,480
Change in fair value of earnout						0			$ 0			1,300,000	$ 0
Fair value of the contingent payment						$ 0						$ 0
Common Stock [Member]
Asset Acquisition [Line Items]
Issuance of common stock upon conversion, shares							2,511	371		142				142
Issuance of shares upon conversion, value							$ 0	$ 0
Issuance of stock, shares	15,000					118,738					2,169	12,870		2,169
Asset Purchase Agreement [Member]
Asset Acquisition [Line Items]
Weighted Average Threshold Consecutive Trading Days												10 days
Sale of stock number of shares issued in transaction												2,400
Contingent liability						$ 1,300,000						$ 1,300,000
Maximum number of earn-out shares												5,666
Contingent payment recognized for earn out		$ 0
Amended Agreement [Member]
Asset Acquisition [Line Items]
Purchase price of asset acquisition		$ 16,100,000
Issuance of stock, shares		1,500,000
Contingent consideration		$ 1,300,000
Retirement of senior debt		9,400,000
Related fees		1,400,000
Cash payment of retirement of senior debt		1,400,000
Issuance of promissory note		$ 8,000,000
Amended Agreement [Member] | Series B Preferred Stock [Member]
Asset Acquisition [Line Items]
Issuance of common stock upon conversion, shares		357
Issuance of shares upon conversion, value		$ 3,000,000
Amended Agreement [Member] | Common Stock [Member]
Asset Acquisition [Line Items]
Purchase price of asset acquisition		1,000,000
Amended Agreement [Member] | Cash [Member]
Asset Acquisition [Line Items]
Purchase price of asset acquisition		$ 30,000
CLMBR, Inc.
Asset Acquisition [Line Items]
Contingent consideration			$ 500,000									$ 300,000
Sale of stock number of shares issued in transaction												5,000
CLMBR Sales B2B Channel [Member]
Asset Acquisition [Line Items]
Sale of stock number of shares issued in transaction												2,400

Acquisition - Schedule of Consi

Acquisition - Schedule of Consideration Transferred and Recognized Amounts of Identifiable Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
	Feb. 02, 2024	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Acquisition related costs (including in general and administrative in the condensed consolidated statement of operations and comprehensive loss)		$ 900	$ 1,400
Cash		2,269	2,269	$ 0	$ 226
Accounts receivable, net of allowances		519	519	1	0
Inventories, net		4,773	4,773	2,607	4,567
Vendor deposits		1,976	1,976	1,815	3,603
Prepaid expenses and other current assets		684	684	933	1,426
Property and equipment, net		164	164	444	1,326
Right of use assets	$ 400	492	492	283	110
Intangible assets, net	6,900	7,184	7,184	2,254	3,834
Accounts payable		(12,880)	(12,880)	(10,562)	(7,743)
Accrued expenses and other current liabilities		(3,174)	(3,174)	(906)	(5,304)
Operating lease liability, current portion		(302)	(302)	(54)	(106)
Deferred revenue		(104)	(104)	(77)	(29)
Loan payable		(5,298)	(5,298)	(5,806)	(6,708)
Operating lease liability, net of current portion		(210)	(210)	(229)	$ (9)
Goodwill	13,500	$ 13,519	$ 13,519	$ 0
CLMBR, Inc.
Restructuring Cost and Reserve [Line Items]
Cash Paid to Seller	30
Payoff of Vertical debt (plus accrued interest)	1,447
Retirement of Vertical Debt (including fees)	9,379
Fair value of earn-out considerationFair value of earn-out consideration	1,300
Consideration, Total	16,125
Acquisition related costs (including in general and administrative in the condensed consolidated statement of operations and comprehensive loss)	1,380
Cash	50
Accounts receivable, net of allowances	134
Inventories, net	3,490
Vendor deposits	61
Prepaid expenses and other current assets	93
Property and equipment, net	139
Right of use assets	412
Intangible assets, net	6,900
Accounts payable	(3,692)
Accrued expenses and other current liabilities	(2,437)
Operating lease liability, current portion	(263)
Deferred revenue	(215)
Loan payable	(1,887)
Operating lease liability, net of current portion	(179)
Total identifiable net assets	2,606
Goodwill	13,519
Recognized amounts of identifiable assets acquired and liabilities assumed, Total	16,125
CLMBR, Inc. | Series B Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Common stock issued	2,954
CLMBR, Inc. | Common Stock [Member]
Restructuring Cost and Reserve [Line Items]
Common stock issued	$ 1,015

Acquisition - Schedule of Unaud

Acquisition - Schedule of Unaudited Pro Forma Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Business Acquisition [Line Items]
Revenue	$ 1,801		$ 2,494
Operating Loss	24		(788)
Net Loss	(368)		(1,477)
CLMBR, Inc.
Business Acquisition [Line Items]
Revenue	2,014	$ 652	3,107	$ 2,844
Operating Loss	(7,754)	(11,203)	(25,268)	(46,890)
Net Loss	$ (7,141)	$ (11,918)	$ (29,386)	$ (44,782)
Net loss per share, basic	$ (153.46)	$ (2,913.01)	$ (1,533.42)	$ (12,859.26)
Net loss per share, diluted	$ (153.46)	$ (2,913.01)	$ (1,533.42)	$ (12,859.26)
Weighted average common stock outstanding - basic	46,535	4,091	19,164	3,482
Weighted average common stock outstanding - diluted	46,535	4,091	19,164	3,482

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - USD ($)												1 Months Ended								3 Months Ended					6 Months Ended	9 Months Ended		12 Months Ended
	Nov. 08, 2024	Oct. 24, 2024	Jun. 13, 2024	Mar. 29, 2024	Mar. 28, 2024	Feb. 20, 2024	Feb. 15, 2024	Feb. 02, 2024	Feb. 01, 2024	Jan. 21, 2024	Jan. 06, 2024	Nov. 30, 2024	Oct. 31, 2024	May 31, 2024	Nov. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jan. 31, 2023	Nov. 30, 2022	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 12, 2024	Nov. 11, 2024	Oct. 02, 2024	Jun. 28, 2024	Jun. 14, 2024	Apr. 18, 2024	Dec. 12, 2023	Feb. 28, 2023	Nov. 13, 2022
Subsequent Event [Line Items]
Gross purchase price of newly issued common stock																																				$ 20,000,000
Preferred stock, par value																				$ 0.0001						$ 0.0001		$ 0.0001
Common stock, par value	$ 0.0001																			$ 0.0001						$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares authorized																				200,000,000						200,000,000		200,000,000
Issuance of shares upon conversion, value																					$ 1,084,000	$ 866,000	$ 4,521,000					$ 4,521,000
Common stock shares issued, value												$ 2,800	$ 2,800
Share issue price		$ 16.25
Reduction of term loan receivable		$ 200,000																		$ 600,000						$ 600,000
Common stock, shares issued												224,480	224,480
Common stock, shares outstanding	41,787,040		265,811																	171,705						171,705		3,548	613		417,870			6,645
Reverse Stock Split rate description	1-for-100		1-for-40
Proceeds from long-term lines of credit														$ 400,000	$ 800,000		$ 500,000	$ 500,000							$ 500,000
Common stock, shares Issued	41,787,040		265,811																	171,705						171,705		3,548	613		417,870			6,645
Proceeds from senior secured notes																$ 15,800,000										$ 0	$ 3,030,000	$ 4,863,000	$ 0
Senior Notes [Member]
Subsequent Event [Line Items]
Warrant exercise price																	$ 0.0001							$ 0.0001
Proceeds from senior secured notes																	$ 2,000,000											$ 1,300,000
Term Loan [Member]
Subsequent Event [Line Items]
Principal and interest																				$ 4,309,186						$ 4,309,186
Term Loan [Member] | Vertical Investors LLC [Member]
Subsequent Event [Line Items]
Principal and interest									$ 8,000,000
Maturity Date									Jun. 28, 2024
Series A Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Debt instrument aggregate outstanding amount				$ 800,000
Series A Convertible Preferred Stock One [Member]
Subsequent Event [Line Items]
Issuance of shares upon conversion				1,500,000																						1,500,000
Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, shares authorized																				5,000,000						5,000,000
Preferred stock, dividend rate, percentage																										8%
Percentage of common stock outstanding regarding voluntary conversion																				19.99%						19.99%
Series B Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, shares authorized																				1,500,000						1,500,000
Percentage of common stock outstanding regarding voluntary conversion																				19.99%						19.99%
Debt Instrument, Convertible, Conversion Price																				$ 2						$ 2
Service Providers Stock Warrants [Member]
Subsequent Event [Line Items]
Proceeds from issuance of warrants																	400,000,000		$ 225,000,000
Proceeds from issuance or sale of equity																	$ 10,000,000,000		$ 10,000,000
Warrant exercise price																	$ 0.0001		$ 0.0001					$ 0.0001
Rights Offering [Member] | Common Class A [Member]
Subsequent Event [Line Items]
Price per share																																					$ 2,051.4
Common stock, shares Issued																		2,169		2,437						2,437		2,437	268								2,169
Asset Purchase Agreement [Member]
Subsequent Event [Line Items]
Weighted Average Threshold Consecutive Trading Days																										10 days
Common stock, shares issued																										2,400
Maximum number of earn-out shares																										5,666
CLMBR, Inc. [Member]
Subsequent Event [Line Items]
Secured promissory note paid off																																$ 700,000
Common stock, shares issued																										5,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock, shares outstanding																														417,705								625,067
Subsequent Event [Member] | Woodway USA, INC [Member]
Subsequent Event [Line Items]
Description Of Debt Instrument Renewable Period						automatically renewable for further five year terms unless the Distributor cancels at least 90 days prior to the expiration of the term.
Stock issued for grant right to sell and distribute product						2,150
Debt instrument term						5 years
Subsequent Event [Member] | Senior Secured Convertible Promissory Note [Member] | CLMBR Holdings LLC [Member]
Subsequent Event [Line Items]
Common stock, par value									$ 0.0001
Promissory note, principal amount									$ 6,000,000
Interest rate									2%
Maturity Date									Dec. 15, 2024
Subsequent Event [Member] | Term Loan [Member] | Vertical Investors LLC [Member]
Subsequent Event [Line Items]
Principal and interest									$ 7,968,978
Maturity Date					Dec. 31, 2024				Jun. 28, 2024
Subsequent Event [Member] | Series A Convertible Preferred Stock Two [Member]
Subsequent Event [Line Items]
Issuance of shares upon conversion				515,598
Conversion of Outstanding Accounts Payable on Certain Portion				$ 900,000
Subsequent Event [Member] | Series A Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, par value											$ 0.0001
Issuance of shares upon conversion				538,039			2,377,258
Debt instrument aggregate outstanding amount							$ 4,300,000
Subsequent Event [Member] | Series A Convertible Preferred Stock One [Member]
Subsequent Event [Line Items]
Issuance of shares upon conversion							1,500,000
Conversion of outstanding debt				$ 3,000,000
Subsequent Event [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, shares authorized											5,000,000
Preferred stock, dividend rate, percentage											8%
Subsequent Event [Member] | Series B Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, shares authorized										1,500,000
Percentage of common stock outstanding regarding voluntary conversion										19.99%
Subsequent Event [Member] | Asset Purchase Agreement [Member]
Subsequent Event [Line Items]
Purchase price of asset acquisition								$ 15,400,000
Issuance of stock, shares								1,500,000
Subordinated debt								$ 1,500
Retirement of senior debt								$ 9,400,000
Subsequent Event [Member] | Asset Purchase Agreement [Member] | Series B Preferred Stock [Member]
Subsequent Event [Line Items]
Issuance of shares upon conversion								357
Issuance of shares upon conversion, value								$ 3,000,000
Minimum [Member] | Series A Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Debt Instrument, Convertible, Conversion Price	$ 0.7501
Minimum [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, shares authorized																																	7,000,000		5,000,000
Preferred Stock Conversion Period																										12 months
Minimum [Member] | Series B Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred Stock Conversion Period																										24 months
Minimum [Member] | Subsequent Event [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred Stock Conversion Period											12 months
Minimum [Member] | Subsequent Event [Member] | Series B Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred Stock Conversion Period										24 months
Maximum [Member] | Series A Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Debt Instrument, Convertible, Conversion Price	0.0702
Maximum [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, shares authorized																																	10,000,000		7,000,000
Common Stock [Member]
Subsequent Event [Line Items]
Common stock, par value	$ 0.0001		$ 0.0001																	$ 0.0001						$ 0.0001		$ 0.0001	$ 0.0001
Issuance of shares upon conversion																					2,511	371	142					142
Issuance of shares upon conversion, value																					$ 0	$ 0
Issuance of stock, shares		15,000																		118,738				2,169		12,870		2,169
Share issue price		$ 16.25
Common stock, shares outstanding																				171,705						171,705		3,548	613
Common stock, shares Issued																				171,705						171,705		3,548	613
Conversion of stock, amount issued																								$ 4,000				$ 4,000
Common Stock [Member] | Common Class A [Member]
Subsequent Event [Line Items]
Issuance of stock, shares																													334
Conversion of stock, amount issued																								$ (4,000)				$ (4,000)
Common Stock [Member] | Series A Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Issuance of stock, shares																													22
Common Stock [Member] | Subsequent Event [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Common stock, par value											$ 0.0001
Common Stock [Member] | Subsequent Event [Member] | Asset Purchase Agreement [Member]
Subsequent Event [Line Items]
Purchase price of asset acquisition								$ 1,450,000

Submission

Submission	Feb. 06, 2025
Submission [Line Items]
Central Index Key	0001785056
Registrant Name	INTERACTIVE STRENGTH Inc.
Form Type	S-1
Submission Type	S-1
Fee Exhibit Type	EX-FILING FEES

Offerings

Offerings	Feb. 06, 2025 USD ($) shares
Offering: 1
Offering:
Fee Previously Paid	false
Rule 457(a)	true
Security Type	Equity
Security Class Title	Common stock, par value $0.0001 per share, issuable upon the conversion of the Notes
Amount Registered | shares	3,103,734
Proposed Maximum Offering Price per Unit	2.11
Maximum Aggregate Offering Price	$ 6,548,878.74
Fee Rate	0.01531%
Amount of Registration Fee	$ 1,002.63
Offering Note	(1) Consists of 3,778,008 shares of Common Stock issuable upon the conversion of certain convertible notes of Interactive Strength Inc. (the “Company”), being registered for resale from time to time by selling securityholders named in this registration statement. Pursuant to Rule 416(a) promulgated under the U.S. Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends, or similar transactions. (2) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act, as amended, based on the average of the high and low prices of the Company’s Common Stock reported on the Nasdaq Capital Market on February 3, 2025, a date within five business days prior to the initial filing of the registration statement to which this exhibit is attached.
Offering: 2
Offering:
Fee Previously Paid	false
Rule 457(a)	true
Security Type	Equity
Security Class Title	Common stock, par value $0.0001 per share, issuable upon the exercise of the Warrants
Amount Registered | shares	674,274
Proposed Maximum Offering Price per Unit	2.11
Maximum Aggregate Offering Price	$ 1,422,718.14
Fee Rate	0.01531%
Amount of Registration Fee	$ 217.82
Offering Note	(2) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act, as amended, based on the average of the high and low prices of the Company’s Common Stock reported on the Nasdaq Capital Market on February 3, 2025, a date within five business days prior to the initial filing of the registration statement to which this exhibit is attached.

Fees Summary

Fees Summary	Feb. 06, 2025 USD ($)
Fees Summary [Line Items]
Total Offering	$ 7,971,596.88
Total Fee Amount	1,220.45
Net Fee	$ 1,220.45