AEye (LIDR) 10-K 24 Feb 25 2024 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2024	Feb. 20, 2025	Jun. 30, 2024
Document Information [Line Items]
Entity Central Index Key	0001818644
Entity Registrant Name	AEye, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2024
Document Transition Report	false
Entity File Number	333-259554
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	37-1827430
Entity Address, Address Line One	4670 Willow Road, Suite 125
Entity Address, City or Town	Pleasanton
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94588
City Area Code	925
Local Phone Number	400-4366
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 15,000,000
Entity Common Stock, Shares Outstanding		18,689,669
Auditor Firm ID	34
Auditor Name	DELOITTE & TOUCHE LLP
Auditor Location	San Francisco, California
Warrant [Member]
Document Information [Line Items]
Title of 12(b) Security	Warrants to purchase one share of common stock
Trading Symbol	LIDRW
Security Exchange Name	NASDAQ
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Common stock, $0.0001 par value per share
Trading Symbol	LIDR
Security Exchange Name	NASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 10,266	$ 16,932
Marketable securities	12,012	19,591
Accounts receivable, net	11	131
Inventories, net	176	583
Prepaid and other current assets	2,706	2,517
Total current assets	25,171	39,754
Right-of-use assets	652	11,226
Property and equipment, net	605	281
Restricted cash	0	2,150
Other noncurrent assets	692	906
Total assets	27,120	54,317
Liabilities, Current [Abstract]
Accounts payable	3,598	3,442
Accrued Expenses and Other Current Liabilities	7,709	6,585
Total current liabilities	11,307	10,027
Operating lease liabilities, noncurrent	479	14,858
Convertible notes	146	0
Other noncurrent liabilities	64	409
Total liabilities	11,996	25,294
COMMITMENTS AND CONTINGENCIES (Note 20)
STOCKHOLDERS’ EQUITY:
Preferred stock—$0.0001 par value: 1,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock—$0.0001 par value: 600,000,000 shares authorized; 13,734,160 and 6,310,090 shares issued and outstanding at December 31, 2024 and 2023	1	1
Additional paid-in capital	388,213	366,647
Accumulated other comprehensive income	5	10
Accumulated deficit	(373,095)	(337,635)
Total stockholders’ equity	15,124	29,023
Total liabilities and stockholders’ equity	$ 27,120	$ 54,317

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2024	Dec. 31, 2023
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred Stock, Shares Outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	600,000,000	600,000,000
Common stock, shares issued (in shares)	13,734,160	6,310,090
Common stock, shares outstanding (in shares)	13,734,160	6,310,090

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
REVENUE:
Revenue from contract with customer	$ 202	$ 1,464
Cost of Revenue	778	15,319
Gross loss	(576)	(13,855)
OPERATING EXPENSES:
Research and Development Expense	16,389	26,171
Selling and Marketing Expense	551	12,528
General and Administrative Expense	18,312	25,234
Impairment, Long-Lived Asset, Held-for-Use	0	9,988
Total operating expenses	35,252	73,921
LOSS FROM OPERATIONS	(35,828)	(87,776)
OTHER INCOME (EXPENSE):
Change in fair value of convertible note and warrant liabilities	0	(858)
Interest income and other	799	1,317
Interest expense and other	(433)	248
Total other income (expense), net	366	707
Loss before income tax	(35,462)	(87,069)
(Benefit) provision for income tax	(2)	57
Net loss	(35,460)	(87,126)
Change in net unrealized (loss) gain on available-for-sale securities, net of tax	(5)	1,264
Change in fair value due to instrument-specific credit risk, net of tax	0	(21)
Net losses reclassified into income during the period, net of tax	0	46
Comprehensive loss	$ (35,465)	$ (85,837)
PER SHARE DATA
Net loss per common share (basic and diluted) (in dollars per share)	$ (4.89)	$ (14.95)
Weighted average common shares outstanding (basic and diluted) (in shares)	7,253,683	5,827,721
Prototype Sales [Member]
REVENUE:
Revenue from contract with customer	$ 97	$ 477
Development Contracts [Member]
REVENUE:
Revenue from contract with customer	$ 105	$ 987

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
BALANCE (in shares) at Dec. 31, 2022	0	5,436,637
Balance at Dec. 31, 2022	$ 0	$ 1	$ 345,757	$ (1,279)	$ (250,509)	$ 93,970
Stock-based compensation	$ 0	$ 0	18,071	0	0	18,071
Issuance of common stock upon exercise of stock options (in shares)	0	81,814
Issuance of common stock upon exercise of stock options	$ 0	$ 0	455	0	0	455
Issuance of common stock upon vesting of restricted stock units (in shares)	0	330,661
Taxes related to net share settlement of equity awards (in shares)	0	(125,825)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(1,441)	0	0	(1,441)
Issuance of common stock under the Common Stock Purchase Agreements (in shares)	0	19,500
Issuance of common stock under the Common Stock Purchase Agreements	$ 0	$ 0	136	0	0	136
Stock issuance costs related to the Common Stock Purchase Agreements	$ 0	$ 0	(3)	0	0	(3)
Issuance of common stock through the Employee Stock Purchase Plan (in shares)	0	64,773
Issuance of common stock through the Employee Stock Purchase Plan	$ 0	$ 0	334	0	0	334
Other comprehensive income (loss), net of tax	0	0	0	1,289	0	1,289
Net loss attributable to common stockholders	$ 0	$ 0	0	0	(87,126)	(87,126)
Conversions of convertible note into common stock (in shares)	0	502,530
Conversions of convertible note into common stock	$ 0	$ 0	3,338	0	0	3,338
BALANCE (in shares) at Dec. 31, 2023	0	6,310,090
Balance at Dec. 31, 2023	$ 0	$ 1	366,647	10	(337,635)	29,023
Stock-based compensation	$ 0	$ 0	9,047	0	0	$ 9,047
Issuance of common stock upon exercise of stock options (in shares)	0	44,255				44,255
Issuance of common stock upon exercise of stock options	$ 0	$ 0	134	0	0	$ 134
Issuance of common stock upon vesting of restricted stock units (in shares)	0	558,223
Taxes related to net share settlement of equity awards (in shares)	0	(137,803)
Taxes related to net share settlement of equity awards	$ 0	$ 0	(161)	0	0	(161)
Issuance of common stock under the Common Stock Purchase Agreements (in shares)	0	6,852,059
Issuance of common stock under the Common Stock Purchase Agreements	$ 0	$ 0	13,041	0	0	13,041
Stock issuance costs related to the Common Stock Purchase Agreements	$ 0	$ 0	(588)	0	0	(588)
Issuance of common stock through the Employee Stock Purchase Plan (in shares)	0	107,336
Issuance of common stock through the Employee Stock Purchase Plan	$ 0	$ 0	93	0	0	93
Other comprehensive income (loss), net of tax	0	0	0	(5)	0	(5)
Net loss attributable to common stockholders	$ 0	$ 0	0	0	(35,460)	(35,460)
BALANCE (in shares) at Dec. 31, 2024	0	13,734,160
Balance at Dec. 31, 2024	$ 0	$ 1	$ 388,213	$ 5	$ (373,095)	$ 15,124

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (35,460)	$ (87,126)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	129	1,547
(Gain) loss on sale of property and equipment, net	(12)	59
Noncash lease expense relating to operating lease right-of-use assets	956	1,406
Gain on termination of operating lease, net	(491)	(35)
Impairment, Long-Lived Asset, Held-for-Use	0	9,988
Common stock purchase agreement costs	1,124	0
Inventory write-downs, net of scrapped inventory	161	7,712
Loss on advances to suppliers	0	1,385
Change in fair value of convertible note and warrant liabilities	0	858
Realized loss on instrument-specific credit risk	0	46
Stock-based compensation	9,047	18,071
Amortization of premiums and accretion of discounts on marketable securities, net of change in accrued interest	(611)	(211)
Expected credit losses, net of write-off	35	35
Changes in operating assets and liabilities:
Accounts receivable, net	85	451
Inventories, current and noncurrent, net	245	(2,459)
Prepaid and other current assets	1,490	2,279
Other noncurrent assets	215	284
Accounts payable	156	252
Accrued expenses and other current liabilities	(2,389)	(3,135)
Operating lease liabilities	(955)	(1,528)
Contract liabilities	0	(987)
Other noncurrent liabilities	(345)	383
Net cash used in operating activities	(26,620)	(50,725)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(486)	(1,951)
Proceeds from sale of property and equipment	45	283
Proceeds from redemptions and maturities of marketable securities	32,426	76,350
Purchases of marketable securities	(24,241)	(19,331)
Net cash provided by investing activities	7,744	55,351
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of stock options	134	455
Proceeds from the issuance of convertible notes	146	0
Payments for convertible note redemptions	0	(6,235)
Taxes paid related to the net share settlement of equity awards	(161)	(1,445)
Proceeds from issuance of common stock under the Common Stock Purchase Agreements	11,080	136
Stock issuance costs related to the Common Stock Purchase Agreements	(1,232)	(3)
Proceeds from issuance of common stock through the Employee Stock Purchase Plan	93	334
Net cash provided by (used in) financing activities	10,060	(6,758)
NET DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(8,816)	(2,132)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—Beginning of period	19,082	21,214
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—End of period	10,266	19,082
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	0	115
Cash (refunded) paid for income taxes, net	(2)	16
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING AND FINANCING ACTIVITIES:
Operating lease liabilities extinguished upon termination of lease	16,325	335
Operating lease right-of-use asset derecognized upon termination of lease	10,371	0
Operating lease right-of-use assets obtained in exchange for lease obligation	753	0
Conversion of convertible notes and accrued interest into Class A common stock	0	3,338
Stock issuance costs included in accounts payable and accrued liabilities	198	0
Stock issuance costs through issuance of common stock	282	0
Proceeds from issuance of common stock in prepaid and other current assets	$ 1,679	$ 0

Note 1 - Organization and Summa

Note 1 - Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AEye, Inc. and its wholly owned subsidiaries (the “Company” or “AEye”) is a provider of high-performance, active lidar systems for vehicle autonomy, advanced driver-assistance systems, or ADAS, and robotic vision applications. AEye's 4Sight™ 4Sight™ AEye, formerly known as CF Finance Acquisition Corp. III, (“CF III”), was originally incorporated in Delaware on March 15, 2016 February 17, 2021, 1934, August 16, 2021, The Company’s common stock and public warrants are listed on the Nasdaq Stock Market LLC (“Nasdaq”) under the symbols “LIDR” and “LIDRW”, respectively. Unless otherwise specified, “we,” “us,” “our,” “AEye,” and the “Company” refers to AEye, Inc. and its wholly owned subsidiaries. Principle of Consolidation and Liquidity The accompanying consolidated financial statements include the accounts of AEye, Inc. and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. The Company has funded its operations primarily through the business combination and issuances of stock. As of December 31, 2024 ASC 205 40, Presentation of Financial Statements - Going Concern one not one As is common in early-stage companies with limited operating histories, the Company is subject to risks and uncertainties such as its ability to develop and commercialize its products; produce and deliver lidar and software products meeting acceptable performance metrics; attract new and retain existing customers; develop, obtain, or progress strategic partnerships; secure an automotive OEM design win; secure additional capital to support the business plan; and other risks and uncertainties related to liquidity. Since its inception, the Company has incurred net losses and negative cash flows from operations. As of December 31, 2024 December 31, 2024 2023 December 31, 2024 [ The Company is dependent upon raising additional capital to provide the cash necessary to continue its ongoing operations and execute against its strategic objectives. During the twelve December 31, 2024 23, no December 31, 2024, 12 Based upon the results of Management’s assessment, which has been performed as of February 24, 2025 Reverse Stock Split On December 27, 2023 1 thirty one 1 not In connection with the Reverse Stock Split, there was no Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2 2012 may not not not 404 not Further, Section 102 1 not not may not not Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include lease termination liability, write-downs of inventory to the lower of cost or net realizable value, investments, embedded derivative and warrant liabilities, stock-based compensation, impairment of long-lived assets, and fair value of the 2022 Cash, Cash Equivalents, and Marketable Securities The Company considers all highly liquid investments, such as treasury bills, commercial paper, certificates of deposit, and money market instruments with maturities of three Marketable securities have been classified as available-for-sale and are carried at estimated fair value as determined based upon quoted market prices or pricing models for similar securities. Unrealized gains and losses in fair value of the available-for-sale (“AFS”) debt securities are reported in other comprehensive income (loss). When the AFS debt securities are sold, cost is based on the specific identification method, and the realized gains and losses are included in other income (expense), net in the consolidated statements of operations and comprehensive loss. The Company determines the appropriate classification of its investments at the time of purchase and reevaluates such designation at each balance sheet date. The Company considers all AFS debt securities as available for use to support current operations, including those with maturity dates beyond one three Restricted Cash Restricted cash of $2,150 as of December 31, 2023 December 31, 2023 August 2024, 6 no December 31, 2024 Concentration of Credit Risk Financial instruments which potentially subject the Company to concentration of credit risk consist primarily of cash, cash equivalents, and marketable securities, and accounts receivable. The Company places its cash and cash equivalents with major financial institutions, which management assesses to be of high credit quality, to limit the exposure of each investment. The Company’s marketable securities have investment grade ratings when purchased which mitigates risk. The Company’s accounts receivable are derived from customers located in the U.S. and Europe. The Company mitigates its credit risks by performing ongoing credit evaluations of its customers’ financial conditions. The Company generally does not The Company’s concentration of risk related to accounts receivable and accounts payable was determined by evaluating the number of customers and vendors accounting for 10% December 31, 2024 December 31, 2023 For the years ended December 31, 2024 2023 10% Year ended December 31, 2024 2023 Customer A 50 % * Customer B 32 % * Customer C * 70 % *Customer accounted for less than 10% Fair Value of Financial Instruments The Company defines fair value as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. For additional discussion on fair value of financial instruments, see Note 2. Derivatives The Company accounts for derivative instruments in accordance with Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC) Topic 815, Derivatives and Hedging 815” The Company does not 815 An evaluation of specifically identified conditions is made to determine whether the fair value of the derivative issued is required to be classified as equity or as a derivative liability. The fair value of derivative liabilities is required to be revalued at each reporting date, with corresponding changes in fair value recorded in current period operating results. For additional discussion of derivatives, see Note 2. Accounts Receivable, net Accounts receivable are recorded at the invoiced amount and do not If necessary, accounts receivable are reduced by a provision for expected credit losses, which is the Company’s best estimate of the amount of credit losses inherent in its existing accounts receivable. The Company reviews the provision quarterly based on historical experience with each customer and the specifics of each arrangement. During the years ended December 31, 2024 2023 December 31, 2023, December 31, 2024. Inventories, net Inventories consist of raw materials, work in progress, and finished goods. Inventories are stated at the lower of cost and net realizable value and costs are computed under the standard cost method. Inventories that are not 12 December 31, 2024 2023 Property and Equipment, net Property and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, which range from 2 to 7 years. Leasehold improvements are amortized over the shorter of the lease term or expected useful life of the improvements. Construction in progress is the construction or development of property and equipment that have not Impairment of Long-Lived Assets The Company evaluates its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not December 31, 2023 December 31, 2024. Warrant Liability The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant's specific terms and applicable authoritative guidance. The warrants assumed in connection with the 2022 815 40, Derivatives and Hedging Contracts in Entity s Own Equity not Leases The Company determines if an arrangement is or contains a lease at inception. The Company evaluates the classification of leases at commencement, and, as necessary, at modification. Operating leases, consisting of office leases, are included in Right-of-use ("ROU") assets, Accrued expenses and other current liabilities, and Operating lease liabilities, noncurrent, on the Company's consolidated balance sheets. The Company did not December 31, 2024. not not not 12 not Convertible Notes The Company adopted Accounting Standards Update (“ASU”) 2020 06, 470 20 815 40 2020 06” 2022 first September 15, 2022. December 31, 2024 2022 no Revenue Recognition The Company generates revenues from the sale of prototypes and from development arrangements with automakers and suppliers to automakers. Under FASB ASC Topic 606, Revenue from Contracts with Customers 606” • 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 • Recognition of revenue when, or as, the Company satisfies a performance obligation Revenue from the sale of prototypes is generally recognized at a point in time when control of the goods is transferred. Certain prototype sales contracts include services to install and commission or customize the prototypes for customers. Revenues from these services are categorized as prototype revenue and recognized either over time as the services are being performed, or at a point in time, depending on the nature of the services and whether the criteria for recording revenue over time are met in accordance with ASC 606. Revenue from development arrangements is either recognized at a point in time or over time depending on the performance obligations in the contract. For performance obligations that are satisfied over time, such as services which require engineering and development based on customer requirements, the Company recognizes revenue using an input method based on contract costs incurred to date compared to total estimated contract costs. See Note 17, 606 Sales taxes collected from customers and remitted to governmental authorities are accounted for on a net basis and therefore are excluded from revenues in the consolidated statements of operations and comprehensive loss. Arrangements with Multiple Performance Obligations When a contract involves multiple performance obligations, the Company accounts for individual products and services separately if the customer can benefit from the product or service on its own or with other resources that are readily available to the customer and the product or service is separately identifiable from other promises in the arrangement. The consideration is allocated between separate performance obligations in proportion to their estimated standalone selling price (SSP). The SSP reflects the price the Company would charge for a specific product or service if it were sold separately in similar circumstances and to similar customers. If the selling price is not may not may The Company provides standard product warranties for a term of typically 30 days to one not 9 Other Policies, Judgments and Practical Expedients Contract assets and liabilities. not not 12 not December 31, 2024 Right of return. not not Significant financing component. one not not not not December 31, 2024 Contract modifications. may not Judgments and estimates. 606 Cost of Revenue Cost of revenue primarily consists of costs directly associated with the production of those prototypes that are held for sale and certain costs associated with development arrangements. Such costs for prototypes are direct materials, direct labor, indirect labor, inventory write-downs, losses on purchase commitments, warranty expense, and allocation of overhead. Direct and indirect labor includes personnel-related costs and packaging and procurement respectively associated with the production of prototypes. Other costs such as indirect manufacturing costs are recognized in research and development and general and administrative expenses on the consolidated statements of operations and comprehensive loss. Costs associated with development arrangements include the direct costs and allocation of overhead costs involved in the execution of the contract. Research and Development Expenses Research and development expenses include personnel costs (including salaries, benefits, bonuses, one no third Stock-Based Compensation The Company accounts for stock-based compensation by measuring and recognizing compensation expense for all share-based awards based on estimated grant-date fair values. The Company uses the straight-line attribution method to allocate compensation cost to reporting periods over each awardee’s requisite service period, which is generally the vesting period of the award. The Company measures nonemployee awards at the date of grant, which generally is the date at which a grantor and a grantee reach a mutual understanding of the key terms and conditions of a share-based payment award. The Company’s policy is to recognize the effect of forfeitures in the period they occur. The grant-date fair value of the restricted stock units, or “RSUs,” is equal to the fair market value of the Company’s common stock on the grant date. The grant-date fair value for stock options and stock purchase rights under the employee stock purchase plan ("ESPP") is estimated using the Black-Scholes option-pricing model. The grant-date fair value for RSUs with an associated market condition is estimated using the Monte-Carlo simulation model. Both the Black-Scholes option-pricing model and the Monte-Carlo simulation model require the input of subjective assumptions, including the award’s expected term and the price volatility of the underlying stock. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases, as well as net operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that these assets are more likely than not The Company records uncertain tax positions in accordance with FASB ASC Topic 740, Income Taxes 740” two 1 not 2 not 50% The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income tax expense in the accompanying consolidated statements of operations and comprehensive loss. Accrued interest and penalties are included in accrued expenses and other current liabilities in the consolidated balance sheets. As of and for the year ended December 31, 2024 2023 no Net Loss per Share Basic net loss per share is computed using net loss available to common stockholders divided by the weighted average number of common shares outstanding during the period. Diluted net loss per share reflects the dilutive effects of stock options, restricted stock units, preferred stock, stock to be issued under the ESPP, convertible notes, and warrants outstanding during the period to the extent such securities would not The Company calculates weighted average number of common shares outstanding during the period using the Company’s common stock outstanding. Basic and diluted net loss per share attributable to common stockholders was the same for all periods presented as the inclusion of all potentially dilutive securities outstanding was anti-dilutive, as AEye is currently operating in a net loss position. Comprehensive Income (Loss) Comprehensive income (loss) includes all changes in equity (net assets) from non-owner sources during a period, changes in fair value due to instrument-specific credit risk, and net unrealized gains (losses) on available-for-sale debt securities. Recent Accounting Pronouncements In December 2023, 2023 09, Income Taxes (Topic 740 December 15, 2024. In November 2024, 2024 03, Disaggregation of Income Statement Expenses December 15, 2026, December 15, .2027, Recently Adopted Accounting Pronouncements The Company adopted ASU 2023 07, 280 Improvements to Reportable Segment Disclosures fourth 2024. .

Note 2 - Fair Value Measurement

Note 2 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	2. FAIR VALUE MEASUREMENTS The fair value of the Company’s financial assets and liabilities is determined in accordance with the fair value hierarchy established in FASB ASC Topic 820, Fair Value Measurements and Disclosures 820” 820 820 three Level 1 Level 2 1 Level 3 no The Company's financial instruments that are not The Company’s financial assets and liabilities measured at fair value on a recurring basis and the level of inputs used for such measurements were as follows (in thousands): Fair Value Measured as of December 31, 2024 Using: Cash and Adjusted Unrealized Fair Cash Marketable Cost gains Value Equivalent Securities Assets Level 1 Money market funds $ 5,823 $ — $ 5,823 $ 5,823 $ — Level 2 Corporate bonds 9,660 4 9,664 — 9,664 Commercial paper 945 — 945 — 945 U.S. Government securities 1,402 1 1,403 — 1,403 Total financial assets $ 17,830 $ 5 $ 17,835 $ 5,823 $ 12,012 Liabilities Level 2 Private placement warrant liability $ — $ — $ — $ — $ — Level 3 Derivative warrant liability — — 26 — — Total financial liabilities $ — $ — $ 26 $ — $ — Fair Value Measured as of December 31, 2023 Using: Cash and Adjusted Unrealized Fair Cash Marketable Cost gains Value Equivalent Securities Assets Level 1 Money market funds $ 16,377 $ — $ 16,377 $ 16,377 $ — Level 2 Corporate bonds 2,880 1 2,881 — 2,881 Commercial paper 8,809 5 8,814 — 8,814 U.S. Government securities 7,892 4 7,896 — 7,896 Total financial assets $ 35,958 $ 10 $ 35,968 $ 16,377 $ 19,591 Liabilities Level 2 Private placement warrant liability $ — $ — $ — $ — $ — Level 3 Derivative warrant liability — — 26 — — Total financial liabilities $ — $ — $ 26 $ — $ — The Company’s financial assets and liabilities subject to fair value procedures were comprised of the following: Money Market Funds: Marketable Securities Derivative Warrant Liability September 15, 2022, "2022 2022 3 four not Private Placement Warrant Liability 2 The Company measures certain nonfinancial assets at fair value on a nonrecurring basis, primarily property and equipment and ROU assets, whenever events or changes in circumstances indicate that the carrying amount of the assets may not 3 2 1, 6, 7, 18. For the years ended December 31, 2024 2023 no 1 2

Note 3 - Cash, Cash Equivalents

Note 3 - Cash, Cash Equivalents, and Restricted Cash	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Cash and Cash Equivalents Disclosure [Text Block]	3. CASH, CASH EQUIVALENTS, AND RESTRICTED CASH Cash, cash equivalents, and restricted cash as of December 31, 2024 2023 As of December 31, 2024 2023 Cash and cash equivalents $ 10,266 $ 16,932 Restricted cash — 2,150 Total cash, cash equivalents, and restricted cash $ 10,266 $ 19,082 Restricted cash of $2,150 as of December 31, 2023 August 2024, 6,

Note 4 - Inventories

Note 4 - Inventories	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Inventory Disclosure [Text Block]	4. INVENTORIES Inventory, net of write-downs, as of December 31, 2024 2023 As of December 31, 2024 2023 Raw materials $ 158 $ 405 Work in-process — 159 Finished goods 18 19 Total inventory, net $ 176 $ 583 The Company also had $209 and $208 of noncurrent inventory (raw materials), net of write-downs, classified within other noncurrent assets on the consolidated balance sheet as of December 31, 2024 December 31, 2023

Note 5 - Prepaid and Other Curr

Note 5 - Prepaid and Other Current Assets	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Prepaid and Other Current Assets [Text Block]	5. PREPAID AND OTHER CURRENT ASSETS Prepaid and other current assets as of December 31, 2024 2023 As of December 31, 2024 2023 Prepaid expenses $ 966 $ 2,386 Advances to suppliers — 79 Receivable for issuance of common stock 1,679 — Other 61 52 Total prepaid and other current assets $ 2,706 $ 2,517 The Company's advances to suppliers as of December 31, 2024 2023 2023. 18,

Note 6 - Leases

Note 6 - Leases	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	6. LEASES The Company leases office facilities in Northern California under non-cancelable operating leases. In July 2024, Some of the Company's leases include options to renew, with renewal terms that, if exercised by the Company, extend the lease term from two five not not On November 14, 2023, December 31, 2024 In August 2024, November 30, 2026, December 31, 2024. August 2024; 18, 21, The Company recorded a gain of $35 on early lease termination for one August 2027, twelve December 31, 2023. During the year ended December 31, 2023, 18, No December 31, 2024. The components of operating lease expenses, excluding the gain on lease termination, for the years ended December 31, 2024 2023 Year ended December 31, 2024 2023 Operating lease cost $ 1,498 $ 2,379 Variable lease cost 204 340 Total operating lease cost $ 1,702 $ 2,719 Supplemental cash flow information for the years ended December 31, 2024 2023 Year ended December 31, 2024 2023 Cash paid for operating leases included in operating cash flows $ (1,497 ) $ (2,500 ) Supplemental balance sheet information related to operating leases as of December 31, 2024 2023 As of December 31, 2024 2023 Operating lease right-of-use assets $ 652 $ 11,226 Operating lease liabilities: Operating lease liabilities, current $ 267 $ 2,415 Lease termination liability 3,313 — Operating lease liabilities, non-current 479 14,858 Total operating lease liabilities $ 4,059 $ 17,273 As of December 31, 2024 2023 Weighted average remaining lease term (in years) 2.89 7.89 Weighted average discount rate 6.40 % 5.32 % Maturities of lease liabilities, excluding the lease termination liability, were as follows (in thousands). Years ending - December 31: 2025 $ 275 2026 283 2027 258 Total lease payments 816 Less amount to discount to present value (70 ) Present value of lease liabilities $ 746

Note 7 - Property and Equipment

Note 7 - Property and Equipment, Net	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	7. PROPERTY AND EQUIPMENT, NET Property and equipment, net as of December 31, 2024 2023 As of December 31, 2024 2023 Machinery and equipment $ 171 $ 171 Computers, software and related equipment 25 26 Office furniture and equipment 5 24 Vehicles 56 60 Leasehold improvements 204 — Construction in progress 246 — Total property and equipment 707 281 Less accumulated depreciation and amortization (102 ) — Property and equipment, net $ 605 $ 281 During the year ended December 31, 2023 December 31, 2024 Depreciation and amortization expense related to property and equipment amounted to $129 and $1,547 recognized within research and development, sales and marketing, and general and administrative expenses within the consolidated statements of operations and comprehensive loss for the years ended December 31, 2024 2023 December 31, 2024 2023 December 31, 2024 2023

Note 8 - Other Noncurrent Asset

Note 8 - Other Noncurrent Assets	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Other Assets Disclosure [Text Block]	8. OTHER NONCURRENT ASSETS Other noncurrent assets as of December 31, 2024 2023 As of December 31, 2024 2023 Noncurrent inventory $ 209 $ 208 Long-term prepaid expenses 352 626 Security deposits 131 72 Total other noncurrent assets $ 692 $ 906

Note 9 - Accrued Expenses and O

Note 9 - Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	9. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities as of December 31, 2024 2023 As of December 31, 2024 2023 Lease termination liability $ 3,313 $ — Accrued bonuses 2,875 2,053 Accrued payroll 347 540 Operating lease liabilities 267 2,415 Accrued severance — 402 Accrued payroll taxes 159 317 Accrued other 748 858 Total accrued expenses and other current liabilities $ 7,709 $ 6,585

Note 10 - Convertible Notes

Note 10 - Convertible Notes	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	10. CONVERTIBLE NOTES 2022 On September 14, 2022 two two first September 15, 2022 one "2022 12 second March 15, 2024 The 2022 March 15, 2024 Beginning December 14, 2022 first 2022 1/15 th 2022 If the Company elected to settle the Monthly Redemption Amount in shares of common stock, the number of shares to be settled was based on an Installment Conversion Price equal to the lower of (i) $75.00 or (ii) 95% of the lowest daily volume weighted average price of the common stock during the five The investor was permitted to accelerate up to four five If either the relevant Installment Conversion Price or Acceleration Conversion Price, as applicable, was less than $9.00 per share, then a Conversion Floor Price Condition existed and the Company must deliver to the investor the Conversion Installment Floor Amount in cash, in addition to the required number of shares, which were valued at $9.00 regardless of the actual trading price of the Company's shares. The Conversion Installment Floor Amount was an amount in cash equal to the product obtained by multiplying (A) the higher of (i) the highest price that the common stock traded at on the Trading Day immediately preceding the relevant Share Delivery Date and (ii) the applicable Installment Conversion Price or Acceleration Conversion Price and (B) the difference obtained by subtracting (i) the number of shares of common stock delivered to the investor on the applicable Share Delivery Date with respect to such Conversion from (ii) the quotient obtained by dividing ( x The Company elected to apply the fair value option to the measurement of the 2022 no 2022 2022 2022 not The 2022 2023. The Company evaluated the Second Closing and associated warrants to be a contingently issuable financial asset with a fair value of zero 815 40 Contracts in an Entity's own Equity. 12 2024 On May 10, 2024 “May 2024 May 2024 Secured Overnight Financing Rate June 4, 2029

Note 11 - Interest Expense and

Note 11 - Interest Expense and Other	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Other Nonoperating Income and Expense [Text Block]	11. INTEREST EXPENSE AND OTHER Interest expense and other for the years ended December 31, 2024 2023 Year ended December 31, 2024 2023 Common stock purchase agreement costs $ 1,124 $ — Amortization of premiums (accretion of discounts) on marketable securities, net (694 ) (474 ) Expected credit losses 35 35 Loss on disposal of assets — 111 Other (32 ) 80 Interest expense and other $ 433 $ (248 )

Note 12 - Stockholders' Equity

Note 12 - Stockholders' Equity	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Equity [Text Block]	12. STOCKHOLDERS EQUITY The Company is authorized to issue 600,000,000 shares of common stock, par value $0.0001 per share. As of December 31, 2024 Class A Common Stock Voting rights: one not Dividend rights: Rights upon liquidation: may may Preferred Stock may one not may The Company is authorized to issue up to 1,000,000 shares of preferred stock, each with a par value of $0.0001 per share. As of December 31, 2024 Warrants December 31, 2024 one On September 15, 2022 2022 four December 31, 2024 no Contingent Warrants December 31, 2023 not March 15, 2024 no not Tumim Stone Common Stock Purchase Agreement December 8, 2021, not December 8, 2021. may not The purchase price per share to be purchased by Tumim Stone is equal to the volume-weighted average price for common stock on the applicable purchase date multiplied by 0.9615 (to be adjusted for any reorganization, recapitalization, non-cash dividend, stock split, reverse stock split, or similar transaction). The maximum number of shares the Company may three In connection with the Purchase Agreement, the Company issued 10,087 restricted common shares in the Company to Tumim Stone. The Company determined that the right to sell additional shares represents a freestanding put option under ASC 815 Derivatives and Hedging zero December 8, 2021. During the year ended December 31, 2024 December 31, 2023 July 2024 New Circle Principal Investments LLC (“New Circle”) Common Stock Purchase Agreement (the “CSPA”) July 25, 2024, not $1.41 may not The purchase price per share to be purchased by New Circle shall equal either (i) the lowest volume-weighted average price for common stock either over a one 500% one three may 100% five In connection with the CSPA, the Company issued to New Circle 225,563 shares of common stock in the Company as commitment shares for the facility. At issuance, the 225,563 shares of common stock had a fair value of $282 and were recorded to Interest expense and other in the Company's consolidated statement of operations and comprehensive loss. The Company determined that the right to sell additional shares represents a freestanding put option under ASC 815, Derivatives and Hedging zero July 25, 2024. As of December 31, 2024  Alliance Global Partners (“AGP”) At Market Issuance Sales Agreement (the “ATM Agreement”) September 12, 2024, may may one may not December 2024, may $5,230. As of December 31, 2024, Registered Direct Offering May 29, 2024,

Note 13 - Accumulated Other Com

Note 13 - Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	13. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The changes in accumulated other comprehensive income (loss) by component for the years ended December 31, 2024 2023 Unrealized gains Change in (losses) on fair value available-for-sale due to instrument- securities specific credit risk Total Balance at December 31, 2022 $ (1,254 ) $ (25 ) $ (1,279 ) Other comprehensive income (loss) before reclassifications, net of tax 1,264 (21 ) 1,243 Amounts reclassified from accumulated other comprehensive loss, net of tax — 46 46 Net other comprehensive income 1,264 25 1,289 Balance at December 31, 2023 $ 10 $ — $ 10 Other comprehensive loss before reclassifications, net of tax (5 ) — (5 ) Balance at December 31, 2024 $ 5 $ — $ 5 The amounts reclassified out of accumulated other comprehensive income (loss) in the years ended December 31, 2024 2023

Note 14 - Net Loss Per Share

Note 14 - Net Loss Per Share	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	14. NET LOSS PER SHARE The following table sets forth the basic and diluted net loss per share attributable to common stockholders for the periods presented (in thousands, except per share data): Year ended December 31, 2024 2023 Numerator: Net loss attributable to common stockholders $ (35,460 ) $ (87,126 ) Denominator: Weighted average common shares outstanding- Basic 7,253,683 5,827,721 Dilutive effect of potential common shares — — Weighted average common shares outstanding- Diluted 7,253,683 5,827,721 Net loss per share attributable to common stockholders - Basic and Diluted $ (4.89 ) $ (14.95 ) Due to net losses for the years ended December 31, 2024 2023 Year ended December 31, 2024 2023 Common stock options issued and outstanding 139,320 289,015 Unvested restricted stock units 384,783 652,453 Warrants 319,443 319,443 Common Stock Purchase Agreements 23,675,174 — Conversion of convertible notes 119,582 — ESPP 37,882 23,816 Total 24,676,184 1,284,727

Note 15 - Stock-based Compensat

Note 15 - Stock-based Compensation	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	15. STOCK-BASED COMPENSATION The Company has five 2014 “2014 2016 “2016 2021 2022 2023 August 16, 2021, 2014 2016 1, 2014 2016 The 2014 2016 August 16, 2021, no 2014 2016 December 31, 2024 Under the 2016 four first three first three four 2014 four ten 2021 The Incentive Plan became effective immediately upon the closing of the business combination on August 16, 2021 January 1, 2022 January 1, 2032, December 31, 2021 first December 31 January 1, 2022, Under the Incentive plan, RSU’s vest depending on their vesting schedule. For newly hired employees, RSU’s generally vest 25% during the quarterly release date following the recipient’s one three three As of December 31, 2024 2022 On May 10, 2022, 2022 December 31 January 1, 2023, The ESPP provides an offering period of 24 months, with four six April 30 October 31 first November 1, 2022. may During the years ended December 31, 2024 2023, December 31, 2024 2023, 2023 The CEO Plan became effective on February 13, 2023 In connection with the appointment of the Company's CEO on February 13, 2023, three six $36.00 ten 10 March 1, 2024. not March 1, 2024, A summary of stock option activity related to the Plans as of December 31, 2024 Weighted Weighted Outstanding Average Average Aggregate Stock Exercise Contractual Intrinsic Options Price Life (Years) Value Balance at December 31, 2023 289,015 $ 11.29 3.07 $ — Granted — — Exercised (44,255 ) 3.02 Forfeited (1,504 ) 18.79 Expired (103,936 ) 13.23 Balance at December 31, 2024 139,320 $ 12.39 3.84 $ — Vested and expected to vest as of December 31, 2024 139,320 $ 12.39 3.84 $ — Vested and exercisable as of December 31, 2024 139,320 $ 12.39 3.84 $ — The aggregate intrinsic value is the difference between the current fair value of the underlying common stock and the exercise price for in-the-money stock options. The Company did not December 31, 2024 2023 The following table summarizes the RSU award activity under the Plans: Weighted Average Grant date Fair Value Shares per Share Unvested at December 31, 2023 652,453 $ 30.29 Granted 497,543 3.89 Forfeited (206,990 ) 26.52 Vested (558,223 ) 17.41 Unvested at December 31, 2024 384,783 $ 16.88 The total fair value of RSUs that vested during the year ended December 31, 2024 Stock-Based Compensation Expense December 31, 2024 2023 Year ended December 31, 2024 2023 Cost of revenue $ — $ 136 Research and development 3,433 6,821 Sales and marketing 247 2,993 General and administrative 5,367 8,121 Total stock-based compensation $ 9,047 $ 18,071 The total unrecognized compensation expense for RSUs was $5,603 as of December 31, 2024 December 31, 2024 December 31, 2024 The Company uses the Black-Scholes option-pricing model to estimate the grant-date fair value of ESPP purchase rights. The fair value of each of the four Expected Term Expected Volatility Risk-Free Interest Rate Dividend Yield The following table summarizes the range of valuation assumptions used in estimating the fair value of the ESPP during the period: Year ended December 31, 2024 Expected term (years) 0.50 2.00 Expected volatility 122.2% 165.9% Risk-free interest rate 4.2% 5.5% Dividend yield — %

Note 16 - Segment Reporting

Note 16 - Segment Reporting	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	16. Segment Reporting The Company adopted ASU 2023 07 December 31, 2024 one one The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The CODM assesses performance and decides how to allocate resources based on consolidated net loss as reported in the consolidated statements of operations and comprehensive loss. There are no not

Note 17 - Revenue

Note 17 - Revenue	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	17. REVENUE Sale of Prototypes The Company recorded revenue for prototype sales of $97 and $477 in 2024 2023 not Development Contracts The Company has entered into research and development contracts as well as a sales, marketing and technical support service contract with companies primarily in the automotive industry. The Company assessed the number of performance obligations associated with the promises under each agreement, primarily the delivery of customized 4Sight TM 2024 2023 Disaggregation of Revenue The Company recognized the following revenues by geographic area based on the primary billing address of the customer and by the timing of the transfer of goods or services to customers (point in time or over time), as it believes such criteria best depict how the nature, amount, timing and uncertainty of its revenue and cash flows are affected by economic factors. Total revenue based on the disaggregation criteria described above is as follows (in thousands): Year ended December 31, 2024 2023 Revenue by primary geographical market: United States $ 154 $ 1,223 Europe 48 184 Asia-Pacific — 57 Total $ 202 $ 1,464 Revenue by timing of recognition: Recognized at a point in time $ 97 $ 477 Recognized over time 105 987 Total $ 202 $ 1,464 Contract Liabilities The Company had no contract liabilities as of December 31, 2024 2023 December 31, 2024 2023 Year ended December 31, 2024 2023 Beginning balance $ — $ 987 Revenue recognized that was included in the contract liabilities beginning balance — (987 ) Ending balance $ — $ — Remaining Performance Obligations Revenue allocated to remaining performance obligations represents the transaction price allocated to the performance obligations that are unsatisfied, or partially unsatisfied. It includes unearned revenue and amounts that will be invoiced and recognized as revenue in future periods and does not not not not one one

Note 18 - Restructuring

Note 18 - Restructuring	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	18. RESTRUCTURING In 2023, August 2024, 6, The winding down of the Company's legacy non-Automotive product in 2023, may not December 31, 2023, As a result of the implementation of the revised strategic plan and the impairment review of long-lived assets, the Company recorded restructuring charges of $19,153 for the year ended December 31, 2023 one one Restructuring charges were included in the consolidated statements of operations and comprehensive loss during the years ended December 31, 2024 2023 Year ended December 31, 2024 2023 Cost of revenue $ 105 $ 5,721 Research and development — 941 Sales and marketing 18 2,079 General and administrative (491 ) 472 Impairment of long-lived assets — 9,940 Total restructuring charges $ (368 ) $ 19,153 A reconciliation of the beginning and ending balance of cash restructuring charges, including one One-time employee Losses on Lease termination purchase Termination benefits commitments Liability Other Total Balance as of December 31, 2023 $ 402 $ 233 $ — $ 56 $ 691 Charges 18 105 5,463 — $ 5,586 Cash payments (420 ) (41 ) (2,150 ) (51 ) $ (2,662 ) Balance as of December 31, 2024 $ — $ 297 $ 3,313 $ 5 $ 3,615

Note 19 - Employee Benefit Plan

Note 19 - Employee Benefit Plan	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Retirement Benefits [Text Block]	19. EMPLOYEE BENEFIT PLAN Employees of the Company may 401 "401 401 may 2024 2023 401 first December 31, 2024 2023

Note 20 - Income Taxes

Note 20 - Income Taxes	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	20. INCOME TAXES For the years ended December 31, 2024 2023 December 31, 2024 December 31, 2023 The following table presents a reconciliation of the federal statutory rate of 21% to the Company's effective tax rate for the periods presented: Year ended December 31, 2024 2023 U.S. federal tax benefit at statutory rate 21 % 21 % Non-deductible expenses and other (0.8 )% (0.4 )% Stock-based compensation (6.7 )% (4.6 )% Research and development credits 2.2 % 2.3 % Change in valuation allowance, net (15.7 )% (18.4 )% Effective tax rate 0.0 % (0.1 )% For 2024 2023 Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2024 2023 As of December 31, 2024 2023 Deferred tax assets: Net operating loss carryforwards $ 80,580 $ 69,612 Research and development credit carryforward 10,719 9,941 Stock-based compensation 215 301 Property and equipment 1,090 2,364 Operating lease liabilities 1,208 4,967 Capitalized R&D expenses 12,401 14,194 Other accruals 1,715 689 Gross deferred tax assets 107,928 102,068 Valuation allowance (107,734 ) (98,840 ) Deferred tax assets net of valuation allowance 194 3,228 Deferred tax liabilities: Right-of-use assets (194 ) (3,228 ) Gross deferred tax liabilities (194 ) (3,228 ) Total deferred tax assets (liabilities), net $ — $ — The Company reports income taxes in accordance with ASC 740, not Realization of deferred tax assets is dependent on future taxable earnings, if any, the timing and amount of which are uncertain. The Company has a history of operating losses and has incurred cumulative book losses since its formation. Based upon the history of losses, the Company has determined that it is more likely than not not December 31, 2024 December 31, 2023 December 31, 2024 As of December 31, 2024 2033 2029 As of December 31, 2023 2033 2029 The Company also has federal and state research and development tax credit carryforwards of $8,203 and $6,255 as of December 31, 2024 December 31, 2023 2034 no Under Section 382 1986, may 382 50 one 5% may 382 December 31, 2021, December 31, 2021, may 382. The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands): Year ended December 31, 2024 2023 Unrecognized tax benefits as of the beginning of the year $ 3,480 $ 2,822 Decreases (increases) related to prior year tax provisions (5 ) 161 Increase related to current year tax provisions 265 497 Unrecognized tax benefits as of the end of the year $ 3,740 $ 3,480 The Company recognizes interest and penalties related to income tax matters as a component of income tax expense. As of December 31, 2024 December 31, 2023 The Company files income tax returns in the U.S., various state jurisdictions, and foreign jurisdictions. The U.S., state and foreign jurisdictions have statutes of limitations that generally range from three five not Effective for tax years beginning on or after January 1, 2022, 2017, 174 5 15 174

Note 21 - Commitments and Conti

Note 21 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	21. COMMITMENTS AND CONTINGENCIES Legal Matter The Company may may On August 28, 2024, August 26, 2024 1 2 August 23, 2024. August 2024, April 2026.

Note 22 - Related Parties

Note 22 - Related Parties	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	22. RELATED PARTIES From November 2016 December 2023, 2023. December 31, 2023, no December 31, 2024.

Note 23 - Subsequent Events

Note 23 - Subsequent Events	12 Months Ended
	Dec. 31, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	23. SUBSEQUENT EVENTS Management has evaluated subsequent events through February 24, 2025 no In January 2025, eighteen six one four In January 2025, may

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
Insider Trading Arr Line Items
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Cybersecurity Risk Management and Strategy Information technology is important to our business operations and we are committed to protecting the privacy, security, and integrity of our data, as well as our employee, customer, and vendor data. Accordingly, we have established processes, procedures, and controls to identify, manage, assess, and mitigate material risks from cybersecurity threats, as well as identify, contain, and respond to cybersecurity incidents. These processes include, but are not limited to, monitoring and updating of our information technology and infrastructure to prevent, detect, address, and mitigate risks associated with unauthorized access, misuse, computer viruses, and other events that could have a security impact. Additionally, to protect and secure sensitive data, we employ multi-factor authentication, a suite of security tools, systems monitoring and alerting, audit logs, and controls across our major systems, devices, and business processes. We engage with external experts to evaluate and test our cybersecurity risk preparedness. Regular exams and threat and security assessments with these third parties ensure that our cybersecurity strategies align with industry best practices. To manage cybersecurity risks associated with third-party service providers, we impose security requirements upon our suppliers, including maintaining an effective security management program and notifying us in the event of any known or suspected cyber incident. We also conduct company-wide security awareness training periodically to provide employees the opportunity to gain an understanding of the various forms of cybersecurity incidents and enable our employees to handle and report the majority of suspicious activities or threats. We currently maintain a cyber insurance policy that provides coverage for security breaches; however, such insurance may not be sufficient in type or amount to cover us against claims related to security breaches, cyber-attacks, or other related breaches. As of the date of this Annual Report on Form 10-K, we are not aware of any cybersecurity threats that have materially affected or are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition. However, despite our efforts, we cannot eliminate all risks from cybersecurity threats, or provide assurances that we have not experienced an undetected cybersecurity incident. For more information about these risks, see the risk factor within Item 1A "Risk Factors" in this Annual Report on Form 10-K, entitled "We, as well as our suppliers and partners, are subject to cybersecurity risks to operational systems, infrastructure, integrated software in our lidar solutions, and the data processed by those solutions, and any material failure, weakness, interruption, cyber event, incident, or breach of security could adversely affect our business by causing a disruption of our operations, a compromise or corruption of our confidential or other business-critical information, and/or damage our business relationships, all of which could negatively impact our business financial condition, and operating results."
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Cybersecurity Governance Cybersecurity risks are among the enterprise risks that our Board of Directors oversees, primarily through delegation to the Audit Committee of the Board. The Audit Committee assists the Board in overseeing our privacy and information policies and reviewing our cybersecurity program. The Audit Committee engages with our management team, including our Director of IT and our Chief Financial Officer, and receives periodic reports on cybersecurity. In addition, management updates the Audit Committee, as necessary, regarding any material cybersecurity incidents, as well as any incidents with lesser impact potential. The Board receives regular updates on the activities of the Audit Committee, including with regard to cybersecurity oversight. These cybersecurity reviews by the Audit Committee or Board of Directors generally occur at least once annually, or more frequently as determined to be necessary. The day to day operations of our cybersecurity risk management program are overseen by our Director of IT, who reports to our Chief Financial Officer. Our Director of IT has served in this position for 6 years. He has over 39 years of IT experience, including over 10 years of experience in security compliance. Our Director of IT supervises efforts to prevent, detect, mitigate, and remediate cybersecurity risks and incidents through various means, which may include briefings from internal personnel, threat intelligence, alerts, or reports produced by security tools deployed in the IT environment.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Cybersecurity risks are among the enterprise risks that our Board of Directors oversees, primarily through delegation to the Audit Committee of the Board. The Audit Committee assists the Board in overseeing our privacy and information policies and reviewing our cybersecurity program. The Audit Committee engages with our management team, including our Director of IT and our Chief Financial Officer, and receives periodic reports on cybersecurity. In addition, management updates the Audit Committee, as necessary, regarding any material cybersecurity incidents, as well as any incidents with lesser impact potential. The Board receives regular updates on the activities of the Audit Committee, including with regard to cybersecurity oversight. These cybersecurity reviews by the Audit Committee or Board of Directors generally occur at least once annually, or more frequently as determined to be necessary.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The day to day operations of our cybersecurity risk management program are overseen by our Director of IT, who reports to our Chief Financial Officer. Our Director of IT has served in this position for 6 years. He has over 39 years of IT experience, including over 10 years of experience in security compliance. Our Director of IT supervises efforts to prevent, detect, mitigate, and remediate cybersecurity risks and incidents through various means, which may include briefings from internal personnel, threat intelligence, alerts, or reports produced by security tools deployed in the IT environment.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The day to day operations of our cybersecurity risk management program are overseen by our Director of IT, who reports to our Chief Financial Officer. Our Director of IT has served in this position for 6 years. He has over 39 years of IT experience, including over 10 years of experience in security compliance. Our Director of IT supervises efforts to prevent, detect, mitigate, and remediate cybersecurity risks and incidents through various means, which may include briefings from internal personnel, threat intelligence, alerts, or reports produced by security tools deployed in the IT environment.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principle of Consolidation and Liquidity The accompanying consolidated financial statements include the accounts of AEye, Inc. and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. The Company has funded its operations primarily through the business combination and issuances of stock. As of December 31, 2024 ASC 205 40, Presentation of Financial Statements - Going Concern one not one As is common in early-stage companies with limited operating histories, the Company is subject to risks and uncertainties such as its ability to develop and commercialize its products; produce and deliver lidar and software products meeting acceptable performance metrics; attract new and retain existing customers; develop, obtain, or progress strategic partnerships; secure an automotive OEM design win; secure additional capital to support the business plan; and other risks and uncertainties related to liquidity. Since its inception, the Company has incurred net losses and negative cash flows from operations. As of December 31, 2024 December 31, 2024 2023 December 31, 2024 [ The Company is dependent upon raising additional capital to provide the cash necessary to continue its ongoing operations and execute against its strategic objectives. During the twelve December 31, 2024 23, no December 31, 2024, 12 Based upon the results of Management’s assessment, which has been performed as of February 24, 2025
Reverse Stock Split [Policy Text Block]	Reverse Stock Split On December 27, 2023 1 thirty one 1 not In connection with the Reverse Stock Split, there was no
Emerging Growth Company [Policy Text Block]	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2 2012 may not not not 404 not Further, Section 102 1 not not may not not
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include lease termination liability, write-downs of inventory to the lower of cost or net realizable value, investments, embedded derivative and warrant liabilities, stock-based compensation, impairment of long-lived assets, and fair value of the 2022
Cash and Cash Equivalents, Unrestricted Cash and Cash Equivalents, Policy [Policy Text Block]	Cash, Cash Equivalents, and Marketable Securities The Company considers all highly liquid investments, such as treasury bills, commercial paper, certificates of deposit, and money market instruments with maturities of three Marketable securities have been classified as available-for-sale and are carried at estimated fair value as determined based upon quoted market prices or pricing models for similar securities. Unrealized gains and losses in fair value of the available-for-sale (“AFS”) debt securities are reported in other comprehensive income (loss). When the AFS debt securities are sold, cost is based on the specific identification method, and the realized gains and losses are included in other income (expense), net in the consolidated statements of operations and comprehensive loss. The Company determines the appropriate classification of its investments at the time of purchase and reevaluates such designation at each balance sheet date. The Company considers all AFS debt securities as available for use to support current operations, including those with maturity dates beyond one three
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Restricted Cash Restricted cash of $2,150 as of December 31, 2023 December 31, 2023 August 2024, 6 no December 31, 2024
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk Financial instruments which potentially subject the Company to concentration of credit risk consist primarily of cash, cash equivalents, and marketable securities, and accounts receivable. The Company places its cash and cash equivalents with major financial institutions, which management assesses to be of high credit quality, to limit the exposure of each investment. The Company’s marketable securities have investment grade ratings when purchased which mitigates risk. The Company’s accounts receivable are derived from customers located in the U.S. and Europe. The Company mitigates its credit risks by performing ongoing credit evaluations of its customers’ financial conditions. The Company generally does not The Company’s concentration of risk related to accounts receivable and accounts payable was determined by evaluating the number of customers and vendors accounting for 10% December 31, 2024 December 31, 2023 For the years ended December 31, 2024 2023 10% Year ended December 31, 2024 2023 Customer A 50 % * Customer B 32 % * Customer C * 70 % *Customer accounted for less than 10%
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The Company defines fair value as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. For additional discussion on fair value of financial instruments, see Note 2.
Derivatives, Policy [Policy Text Block]	Derivatives The Company accounts for derivative instruments in accordance with Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC) Topic 815, Derivatives and Hedging 815” The Company does not 815 An evaluation of specifically identified conditions is made to determine whether the fair value of the derivative issued is required to be classified as equity or as a derivative liability. The fair value of derivative liabilities is required to be revalued at each reporting date, with corresponding changes in fair value recorded in current period operating results. For additional discussion of derivatives, see Note 2.
Accounts Receivable [Policy Text Block]	Accounts Receivable, net Accounts receivable are recorded at the invoiced amount and do not If necessary, accounts receivable are reduced by a provision for expected credit losses, which is the Company’s best estimate of the amount of credit losses inherent in its existing accounts receivable. The Company reviews the provision quarterly based on historical experience with each customer and the specifics of each arrangement. During the years ended December 31, 2024 2023 December 31, 2023, December 31, 2024.
Inventory, Policy [Policy Text Block]	Inventories, net Inventories consist of raw materials, work in progress, and finished goods. Inventories are stated at the lower of cost and net realizable value and costs are computed under the standard cost method. Inventories that are not 12 December 31, 2024 2023
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment, net Property and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, which range from 2 to 7 years. Leasehold improvements are amortized over the shorter of the lease term or expected useful life of the improvements. Construction in progress is the construction or development of property and equipment that have not
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company evaluates its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not December 31, 2023 December 31, 2024.
Warrant Liability [Policy Text Block]	Warrant Liability The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant's specific terms and applicable authoritative guidance. The warrants assumed in connection with the 2022 815 40, Derivatives and Hedging Contracts in Entity s Own Equity not
Lessee, Leases [Policy Text Block]	Leases The Company determines if an arrangement is or contains a lease at inception. The Company evaluates the classification of leases at commencement, and, as necessary, at modification. Operating leases, consisting of office leases, are included in Right-of-use ("ROU") assets, Accrued expenses and other current liabilities, and Operating lease liabilities, noncurrent, on the Company's consolidated balance sheets. The Company did not December 31, 2024. not not not 12 not
Debt, Policy [Policy Text Block]	Convertible Notes The Company adopted Accounting Standards Update (“ASU”) 2020 06, 470 20 815 40 2020 06” 2022 first September 15, 2022. December 31, 2024 2022 no
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition The Company generates revenues from the sale of prototypes and from development arrangements with automakers and suppliers to automakers. Under FASB ASC Topic 606, Revenue from Contracts with Customers 606” • 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 • Recognition of revenue when, or as, the Company satisfies a performance obligation Revenue from the sale of prototypes is generally recognized at a point in time when control of the goods is transferred. Certain prototype sales contracts include services to install and commission or customize the prototypes for customers. Revenues from these services are categorized as prototype revenue and recognized either over time as the services are being performed, or at a point in time, depending on the nature of the services and whether the criteria for recording revenue over time are met in accordance with ASC 606. Revenue from development arrangements is either recognized at a point in time or over time depending on the performance obligations in the contract. For performance obligations that are satisfied over time, such as services which require engineering and development based on customer requirements, the Company recognizes revenue using an input method based on contract costs incurred to date compared to total estimated contract costs. See Note 17, 606 Sales taxes collected from customers and remitted to governmental authorities are accounted for on a net basis and therefore are excluded from revenues in the consolidated statements of operations and comprehensive loss. Arrangements with Multiple Performance Obligations When a contract involves multiple performance obligations, the Company accounts for individual products and services separately if the customer can benefit from the product or service on its own or with other resources that are readily available to the customer and the product or service is separately identifiable from other promises in the arrangement. The consideration is allocated between separate performance obligations in proportion to their estimated standalone selling price (SSP). The SSP reflects the price the Company would charge for a specific product or service if it were sold separately in similar circumstances and to similar customers. If the selling price is not may not may The Company provides standard product warranties for a term of typically 30 days to one not 9 Other Policies, Judgments and Practical Expedients Contract assets and liabilities. not not 12 not December 31, 2024 Right of return. not not Significant financing component. one not not not not December 31, 2024 Contract modifications. may not Judgments and estimates. 606
Cost of Goods and Service [Policy Text Block]	Cost of Revenue Cost of revenue primarily consists of costs directly associated with the production of those prototypes that are held for sale and certain costs associated with development arrangements. Such costs for prototypes are direct materials, direct labor, indirect labor, inventory write-downs, losses on purchase commitments, warranty expense, and allocation of overhead. Direct and indirect labor includes personnel-related costs and packaging and procurement respectively associated with the production of prototypes. Other costs such as indirect manufacturing costs are recognized in research and development and general and administrative expenses on the consolidated statements of operations and comprehensive loss. Costs associated with development arrangements include the direct costs and allocation of overhead costs involved in the execution of the contract.
Research and Development Expense, Policy [Policy Text Block]	Research and Development Expenses Research and development expenses include personnel costs (including salaries, benefits, bonuses, one no third
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation The Company accounts for stock-based compensation by measuring and recognizing compensation expense for all share-based awards based on estimated grant-date fair values. The Company uses the straight-line attribution method to allocate compensation cost to reporting periods over each awardee’s requisite service period, which is generally the vesting period of the award. The Company measures nonemployee awards at the date of grant, which generally is the date at which a grantor and a grantee reach a mutual understanding of the key terms and conditions of a share-based payment award. The Company’s policy is to recognize the effect of forfeitures in the period they occur. The grant-date fair value of the restricted stock units, or “RSUs,” is equal to the fair market value of the Company’s common stock on the grant date. The grant-date fair value for stock options and stock purchase rights under the employee stock purchase plan ("ESPP") is estimated using the Black-Scholes option-pricing model. The grant-date fair value for RSUs with an associated market condition is estimated using the Monte-Carlo simulation model. Both the Black-Scholes option-pricing model and the Monte-Carlo simulation model require the input of subjective assumptions, including the award’s expected term and the price volatility of the underlying stock.
Income Tax, Policy [Policy Text Block]	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases, as well as net operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that these assets are more likely than not The Company records uncertain tax positions in accordance with FASB ASC Topic 740, Income Taxes 740” two 1 not 2 not 50% The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income tax expense in the accompanying consolidated statements of operations and comprehensive loss. Accrued interest and penalties are included in accrued expenses and other current liabilities in the consolidated balance sheets. As of and for the year ended December 31, 2024 2023 no
Earnings Per Share, Policy [Policy Text Block]	Net Loss per Share Basic net loss per share is computed using net loss available to common stockholders divided by the weighted average number of common shares outstanding during the period. Diluted net loss per share reflects the dilutive effects of stock options, restricted stock units, preferred stock, stock to be issued under the ESPP, convertible notes, and warrants outstanding during the period to the extent such securities would not The Company calculates weighted average number of common shares outstanding during the period using the Company’s common stock outstanding. Basic and diluted net loss per share attributable to common stockholders was the same for all periods presented as the inclusion of all potentially dilutive securities outstanding was anti-dilutive, as AEye is currently operating in a net loss position.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income (Loss) Comprehensive income (loss) includes all changes in equity (net assets) from non-owner sources during a period, changes in fair value due to instrument-specific credit risk, and net unrealized gains (losses) on available-for-sale debt securities.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In December 2023, 2023 09, Income Taxes (Topic 740 December 15, 2024. In November 2024, 2024 03, Disaggregation of Income Statement Expenses December 15, 2026, December 15, .2027, Recently Adopted Accounting Pronouncements The Company adopted ASU 2023 07, 280 Improvements to Reportable Segment Disclosures fourth 2024.

Note 1 - Organization and Sum_2

Note 1 - Organization and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	Year ended December 31, 2024 2023 Customer A 50 % * Customer B 32 % * Customer C * 70 %

Note 2 - Fair Value Measureme_2

Note 2 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measured as of December 31, 2024 Using: Cash and Adjusted Unrealized Fair Cash Marketable Cost gains Value Equivalent Securities Assets Level 1 Money market funds $ 5,823 $ — $ 5,823 $ 5,823 $ — Level 2 Corporate bonds 9,660 4 9,664 — 9,664 Commercial paper 945 — 945 — 945 U.S. Government securities 1,402 1 1,403 — 1,403 Total financial assets $ 17,830 $ 5 $ 17,835 $ 5,823 $ 12,012 Liabilities Level 2 Private placement warrant liability $ — $ — $ — $ — $ — Level 3 Derivative warrant liability — — 26 — — Total financial liabilities $ — $ — $ 26 $ — $ — Fair Value Measured as of December 31, 2023 Using: Cash and Adjusted Unrealized Fair Cash Marketable Cost gains Value Equivalent Securities Assets Level 1 Money market funds $ 16,377 $ — $ 16,377 $ 16,377 $ — Level 2 Corporate bonds 2,880 1 2,881 — 2,881 Commercial paper 8,809 5 8,814 — 8,814 U.S. Government securities 7,892 4 7,896 — 7,896 Total financial assets $ 35,958 $ 10 $ 35,968 $ 16,377 $ 19,591 Liabilities Level 2 Private placement warrant liability $ — $ — $ — $ — $ — Level 3 Derivative warrant liability — — 26 — — Total financial liabilities $ — $ — $ 26 $ — $ —

Note 3 - Cash, Cash Equivalen_2

Note 3 - Cash, Cash Equivalents, and Restricted Cash (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Schedule of Cash and Cash Equivalents [Table Text Block]	As of December 31, 2024 2023 Cash and cash equivalents $ 10,266 $ 16,932 Restricted cash — 2,150 Total cash, cash equivalents, and restricted cash $ 10,266 $ 19,082

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Schedule of Inventory, Current [Table Text Block]	As of December 31, 2024 2023 Raw materials $ 158 $ 405 Work in-process — 159 Finished goods 18 19 Total inventory, net $ 176 $ 583

Note 5 - Prepaid and Other Cu_2

Note 5 - Prepaid and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	As of December 31, 2024 2023 Prepaid expenses $ 966 $ 2,386 Advances to suppliers — 79 Receivable for issuance of common stock 1,679 — Other 61 52 Total prepaid and other current assets $ 2,706 $ 2,517

Note 6 - Leases (Tables)

Note 6 - Leases (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Lease, Cost [Table Text Block]	Year ended December 31, 2024 2023 Operating lease cost $ 1,498 $ 2,379 Variable lease cost 204 340 Total operating lease cost $ 1,702 $ 2,719 Year ended December 31, 2024 2023 Cash paid for operating leases included in operating cash flows $ (1,497 ) $ (2,500 )
Assets And Liabilities, Lessee [Table Text Block]	As of December 31, 2024 2023 Operating lease right-of-use assets $ 652 $ 11,226 Operating lease liabilities: Operating lease liabilities, current $ 267 $ 2,415 Lease termination liability 3,313 — Operating lease liabilities, non-current 479 14,858 Total operating lease liabilities $ 4,059 $ 17,273 As of December 31, 2024 2023 Weighted average remaining lease term (in years) 2.89 7.89 Weighted average discount rate 6.40 % 5.32 %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Years ending - December 31: 2025 $ 275 2026 283 2027 258 Total lease payments 816 Less amount to discount to present value (70 ) Present value of lease liabilities $ 746

Note 7 - Property and Equipme_2

Note 7 - Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	As of December 31, 2024 2023 Machinery and equipment $ 171 $ 171 Computers, software and related equipment 25 26 Office furniture and equipment 5 24 Vehicles 56 60 Leasehold improvements 204 — Construction in progress 246 — Total property and equipment 707 281 Less accumulated depreciation and amortization (102 ) — Property and equipment, net $ 605 $ 281

Note 8 - Other Noncurrent Ass_2

Note 8 - Other Noncurrent Assets (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Schedule of Other Assets, Noncurrent [Table Text Block]	As of December 31, 2024 2023 Noncurrent inventory $ 209 $ 208 Long-term prepaid expenses 352 626 Security deposits 131 72 Total other noncurrent assets $ 692 $ 906

Note 9 - Accrued Expenses and_2

Note 9 - Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	As of December 31, 2024 2023 Lease termination liability $ 3,313 $ — Accrued bonuses 2,875 2,053 Accrued payroll 347 540 Operating lease liabilities 267 2,415 Accrued severance — 402 Accrued payroll taxes 159 317 Accrued other 748 858 Total accrued expenses and other current liabilities $ 7,709 $ 6,585

Note 11 - Interest Expense an_2

Note 11 - Interest Expense and Other (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Schedule of Interest Expense and Other Nonoperating Expense [Table Text Block]	Year ended December 31, 2024 2023 Common stock purchase agreement costs $ 1,124 $ — Amortization of premiums (accretion of discounts) on marketable securities, net (694 ) (474 ) Expected credit losses 35 35 Loss on disposal of assets — 111 Other (32 ) 80 Interest expense and other $ 433 $ (248 )

Note 13 - Accumulated Other C_2

Note 13 - Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Unrealized gains Change in (losses) on fair value available-for-sale due to instrument- securities specific credit risk Total Balance at December 31, 2022 $ (1,254 ) $ (25 ) $ (1,279 ) Other comprehensive income (loss) before reclassifications, net of tax 1,264 (21 ) 1,243 Amounts reclassified from accumulated other comprehensive loss, net of tax — 46 46 Net other comprehensive income 1,264 25 1,289 Balance at December 31, 2023 $ 10 $ — $ 10 Other comprehensive loss before reclassifications, net of tax (5 ) — (5 ) Balance at December 31, 2024 $ 5 $ — $ 5

Note 14 - Net Loss Per Share (T

Note 14 - Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year ended December 31, 2024 2023 Numerator: Net loss attributable to common stockholders $ (35,460 ) $ (87,126 ) Denominator: Weighted average common shares outstanding- Basic 7,253,683 5,827,721 Dilutive effect of potential common shares — — Weighted average common shares outstanding- Diluted 7,253,683 5,827,721 Net loss per share attributable to common stockholders - Basic and Diluted $ (4.89 ) $ (14.95 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Year ended December 31, 2024 2023 Common stock options issued and outstanding 139,320 289,015 Unvested restricted stock units 384,783 652,453 Warrants 319,443 319,443 Common Stock Purchase Agreements 23,675,174 — Conversion of convertible notes 119,582 — ESPP 37,882 23,816 Total 24,676,184 1,284,727

Note 15 - Stock-based Compens_2

Note 15 - Stock-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Weighted Outstanding Average Average Aggregate Stock Exercise Contractual Intrinsic Options Price Life (Years) Value Balance at December 31, 2023 289,015 $ 11.29 3.07 $ — Granted — — Exercised (44,255 ) 3.02 Forfeited (1,504 ) 18.79 Expired (103,936 ) 13.23 Balance at December 31, 2024 139,320 $ 12.39 3.84 $ — Vested and expected to vest as of December 31, 2024 139,320 $ 12.39 3.84 $ — Vested and exercisable as of December 31, 2024 139,320 $ 12.39 3.84 $ —
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Weighted Average Grant date Fair Value Shares per Share Unvested at December 31, 2023 652,453 $ 30.29 Granted 497,543 3.89 Forfeited (206,990 ) 26.52 Vested (558,223 ) 17.41 Unvested at December 31, 2024 384,783 $ 16.88
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Year ended December 31, 2024 2023 Cost of revenue $ — $ 136 Research and development 3,433 6,821 Sales and marketing 247 2,993 General and administrative 5,367 8,121 Total stock-based compensation $ 9,047 $ 18,071
Schedule of Share-Based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]	Year ended December 31, 2024 Expected term (years) 0.50 2.00 Expected volatility 122.2% 165.9% Risk-free interest rate 4.2% 5.5% Dividend yield — %

Note 17 - Revenue (Tables)

Note 17 - Revenue (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	Year ended December 31, 2024 2023 Revenue by primary geographical market: United States $ 154 $ 1,223 Europe 48 184 Asia-Pacific — 57 Total $ 202 $ 1,464 Revenue by timing of recognition: Recognized at a point in time $ 97 $ 477 Recognized over time 105 987 Total $ 202 $ 1,464
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	Year ended December 31, 2024 2023 Beginning balance $ — $ 987 Revenue recognized that was included in the contract liabilities beginning balance — (987 ) Ending balance $ — $ —

Note 18 - Restructuring (Tables

Note 18 - Restructuring (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Restructuring and Related Costs [Table Text Block]	Year ended December 31, 2024 2023 Cost of revenue $ 105 $ 5,721 Research and development — 941 Sales and marketing 18 2,079 General and administrative (491 ) 472 Impairment of long-lived assets — 9,940 Total restructuring charges $ (368 ) $ 19,153 One-time employee Losses on Lease termination purchase Termination benefits commitments Liability Other Total Balance as of December 31, 2023 $ 402 $ 233 $ — $ 56 $ 691 Charges 18 105 5,463 — $ 5,586 Cash payments (420 ) (41 ) (2,150 ) (51 ) $ (2,662 ) Balance as of December 31, 2024 $ — $ 297 $ 3,313 $ 5 $ 3,615

Note 20 - Income Taxes (Tables)

Note 20 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2024
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year ended December 31, 2024 2023 U.S. federal tax benefit at statutory rate 21 % 21 % Non-deductible expenses and other (0.8 )% (0.4 )% Stock-based compensation (6.7 )% (4.6 )% Research and development credits 2.2 % 2.3 % Change in valuation allowance, net (15.7 )% (18.4 )% Effective tax rate 0.0 % (0.1 )%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	As of December 31, 2024 2023 Deferred tax assets: Net operating loss carryforwards $ 80,580 $ 69,612 Research and development credit carryforward 10,719 9,941 Stock-based compensation 215 301 Property and equipment 1,090 2,364 Operating lease liabilities 1,208 4,967 Capitalized R&D expenses 12,401 14,194 Other accruals 1,715 689 Gross deferred tax assets 107,928 102,068 Valuation allowance (107,734 ) (98,840 ) Deferred tax assets net of valuation allowance 194 3,228 Deferred tax liabilities: Right-of-use assets (194 ) (3,228 ) Gross deferred tax liabilities (194 ) (3,228 ) Total deferred tax assets (liabilities), net $ — $ —
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	Year ended December 31, 2024 2023 Unrecognized tax benefits as of the beginning of the year $ 3,480 $ 2,822 Decreases (increases) related to prior year tax provisions (5 ) 161 Increase related to current year tax provisions 265 497 Unrecognized tax benefits as of the end of the year $ 3,740 $ 3,480

Note 1 - Organization and Sum_3

Note 1 - Organization and Summary of Significant Accounting Policies (Details Textual) $ / shares in Units, $ in Thousands		1 Months Ended	12 Months Ended
	Dec. 27, 2023	Jan. 31, 2025 USD ($)	Dec. 31, 2024 USD ($) $ / shares	Dec. 31, 2023 USD ($) $ / shares	Jul. 31, 2024 USD ($)	Dec. 31, 2022 USD ($)
Cash, Cash Equivalents, and Short-Term Investments			$ 22,278
Retained Earnings (Accumulated Deficit)			(373,095)	$ (337,635)
Net Income (Loss) Attributable to Parent			(35,460)	(87,126)
Net Cash Provided by (Used in) Operating Activities			(26,620)	$ (50,725)
Proceeds From Financing Activities, Gross			$ 12,905
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares			$ 0.0001	$ 0.0001
Restricted Cash and Cash Equivalents			$ 0	$ 2,150
Accounts Receivable, Allowance for Credit Loss, Writeoff			70	0
Accounts Receivable, Allowance for Credit Loss			0	35
Inventory Valuation Reserves			4,659	5,062
Impairment, Long-Lived Asset, Held-for-Use			$ 0	9,988
Number of Finance Leases			0
Contract with Customer, Asset, after Allowance for Credit Loss			$ 0
Contract with Customer, Liability			0	0		$ 987
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued			0	$ 0
Convertible Note 2022 [Member]
Convertible Debt			$ 0
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)			2 years
Product Warranty Obligation, Term (Day)			30 days
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)			7 years
Product Warranty Obligation, Term (Day)			1 year
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Customers			3	4
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer One [Member]
Concentration Risk, Percentage			10%	10%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Two [Member]
Concentration Risk, Percentage			10%	10%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Three [Member]
Concentration Risk, Percentage			10%	10%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Four [Member]
Concentration Risk, Percentage				10%
Supplier Concentration Risk [Member] | Accounts Payable [Member]
Number of Vendors			1	1
Supplier Concentration Risk [Member] | Accounts Payable [Member] | One Vendor [Member]
Concentration Risk, Percentage			10%	10%
Citibank N.A. [Member] | Letter of Credit [Member] | Collateral Pledged [Member]
Long-Term Debt				$ 2,150	$ 2,150
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	30
Subsequent Event [Member]
Proceeds From Financing Activities, Gross		$ 11,055

Note 1 - Organization and Sum_4

Note 1 - Organization and Summary of Significant Accounting Policies - Schedule of Concentration of Risk by Risk Factor (Details) - Customer Concentration Risk [Member] - Revenue from Contract with Customer Benchmark [Member]	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Customer A [Member]
concentration	50%
Customer B [Member]
concentration	32%
Customer C [Member]
concentration		70%

Note 2 - Fair Value Measureme_3

Note 2 - Fair Value Measurements (Details Textual) - USD ($) $ in Millions	Dec. 31, 2024	Sep. 15, 2022
Class of Warrant or Right, Term Of Contract (Year)	4 years
The 2022 Note [Member] | Convertible Debt [Member]
Debt Instrument, Face Amount		$ 10.5

Note 2 - Fair Value Measureme_4

Note 2 - Fair Value Measurements - Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 10,266	$ 16,932
Fair Value, Recurring [Member]
Unrealized Gain (Loss), before Tax	5	10
Total financial assets	17,830	35,958
Assets, Fair Value Disclosure	17,835	35,968
Total financial liabilities	26	26
Fair Value, Recurring [Member] | Cash and Cash Equivalents [Member]
Assets, Fair Value Disclosure	5,823	16,377
Fair Value, Recurring [Member] | Debt Securities Available for Sale [Member]
Assets, Fair Value Disclosure	12,012	19,591
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Money Market Funds [Member]
Cash and cash equivalents	5,823	16,377
Money market funds, fair value	5,823	16,377
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Money Market Funds [Member] | Cash and Cash Equivalents [Member]
Money market funds, fair value	5,823	16,377
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Private Placement Warrants [Member]
Private placement warrant liability	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Corporate Bond Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	9,660	2,880
Unrealized Gain (Loss), before Tax	4	1
Debt Securities, Available-for-Sale	9,664	2,881
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Corporate Bond Securities [Member] | Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	9,664	2,881
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Commercial Paper [Member]
Debt Securities, Available-for-Sale, Amortized Cost	945	8,809
Unrealized Gain (Loss), before Tax	0	5
Debt Securities, Available-for-Sale	945	8,814
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Commercial Paper [Member] | Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	945	8,814
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Government Debt Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	1,402	7,892
Unrealized Gain (Loss), before Tax	1	4
Debt Securities, Available-for-Sale	1,403	7,896
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Government Debt Securities [Member] | Debt Securities Available for Sale [Member]
Debt Securities, Available-for-Sale	1,403	7,896
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Derivative Financial Instruments, Liabilities [Member]
Derivative warrant liability	$ 26	$ 26

Note 3 - Cash, Cash Equivalen_3

Note 3 - Cash, Cash Equivalents, and Restricted Cash (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2024	Jul. 31, 2024	Dec. 31, 2023
Restricted Cash and Cash Equivalents	$ 0		$ 2,150
Citibank N.A. [Member] | Letter of Credit [Member] | Collateral Pledged [Member]
Long-Term Debt		$ 2,150	$ 2,150

Note 3 - Cash, Cash Equivalen_4

Note 3 - Cash, Cash Equivalents, and Restricted Cash - Schedule of Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 10,266	$ 16,932
Restricted cash	0	2,150
Total cash, cash equivalents, and restricted cash	$ 10,266	$ 19,082

Note 4 - Inventories (Details T

Note 4 - Inventories (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Inventory, Noncurrent	$ 209	$ 208

Note 4 - Inventories - Summary

Note 4 - Inventories - Summary of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Raw materials	$ 158	$ 405
Work in-process	0	159
Finished goods	18	19
Total inventory, net	$ 176	$ 583

Note 5 - Prepaid and Other Cu_3

Note 5 - Prepaid and Other Current Assets (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Accumulated Loss on Advance to Suppliers	$ 1,041	$ 1,385

Note 5 - Prepaid and Other Cu_4

Note 5 - Prepaid and Other Current Assets - Summary of Prepaid and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Prepaid expenses	$ 966	$ 2,386
Advances to suppliers	0	79
Receivable for issuance of common stock	1,679	0
Other	61	52
Total prepaid and other current assets	$ 2,706	$ 2,517

Note 6 - Leases (Details Textua

Note 6 - Leases (Details Textual) $ in Thousands	1 Months Ended		12 Months Ended
	Aug. 31, 2024 USD ($)	Jul. 31, 2024	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Number of Leases Entered		2
Number of Leases Terminated	1
Lessee, Operating Lease, Remaining Lease Term (Year)			2 years 8 months 12 days
Lessee, Operating Lease, Liability, to be Paid			$ 816
Operating Lease Liabilities Extinguished Upon Early Lease Termination	$ 1		16,325	$ 335
Gain (Loss) on Termination of Lease, Net			491	491
Gain (Loss) on Termination of Lease	5,954		491	35
Termination of Lease, Reduction of Liability	16,325
Termination of Lease, Reduction of Right-of-use Asset	10,371
Lease Termination Liability	5,463		3,313	0
Lease Termination Liability, Reduction From Draw-down of Collateral	$ 2,150
Gain (Loss) On Early Termination Of Right-Of-Use Assets				35
Operating Lease, Impairment Loss				$ 2,570
Office Facilities in Northern California [Member]
Lessee, Operating Lease, Liability, to be Paid			$ 265
Office Facilities in Northern California [Member] | Minimum [Member]
Lessee, Operating Lease, Renewal Term (Year)			2 years
Office Facilities in Northern California [Member] | Maximum [Member]
Lessee, Operating Lease, Renewal Term (Year)			5 years

Note 6 - Leases - Summary of Le

Note 6 - Leases - Summary of Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Operating lease cost	$ 1,498	$ 2,379
Variable lease cost	204	340
Total operating lease cost	1,702	2,719
Cash paid for operating leases included in operating cash flows	$ (1,497)	$ (2,500)

Note 6 - Leases - Schedule of L

Note 6 - Leases - Schedule of Lessee Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Aug. 31, 2024	Dec. 31, 2023
Operating lease right-of-use assets	$ 652		$ 11,226
Operating lease liabilities, current	267		2,415
Lease Termination Liability	3,313	$ 5,463	0
Operating lease liabilities, non-current	479		14,858
Total operating lease liabilities	$ 4,059		$ 17,273
Weighted average remaining lease term (in years) (Year)	2 years 10 months 20 days		7 years 10 months 20 days
Weighted average discount rate	6.40%		5.32%

Note 6 - Leases - Schedule of_2

Note 6 - Leases - Schedule of Lessee Assets and Liabilities (Details) (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Liabilities, Current [Abstract]
Accrued Expenses and Other Current Liabilities	$ 7,709	$ 6,585
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accrued Expenses and Other Current Liabilities	Accrued Expenses and Other Current Liabilities

Note 6 - Leases - Maturity of O

Note 6 - Leases - Maturity of Operating Lease Liabilities (Details) $ in Thousands	Dec. 31, 2024 USD ($)
2025	$ 275
2026	283
2027	258
Total lease payments	816
Less amount to discount to present value	(70)
Present value of lease liabilities	$ 746

Note 7 - Property and Equipme_3

Note 7 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Impairment, Long-Lived Asset, Held-for-Use	$ 0	$ 9,988
Depreciation	129	1,547
Property, Plant and Equipment, Disposals	59	1,041
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment	32	342
Property and Equipment [Member]
Impairment, Long-Lived Asset, Held-for-Use	$ 0	$ 7,418

Note 7 - Property and Equipme_4

Note 7 - Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Total property and equipment	$ 707	$ 281
Less accumulated depreciation and amortization	(102)	0
Property and equipment, net	605	281
Machinery and Equipment [Member]
Total property and equipment	171	171
Technology Equipment [Member]
Total property and equipment	25	26
Furniture and Fixtures [Member]
Total property and equipment	5	24
Vehicles [Member]
Total property and equipment	56	60
Leasehold Improvements [Member]
Total property and equipment	204	0
Construction in Progress [Member]
Total property and equipment	$ 246	$ 0

Note 8 - Other Noncurrent Ass_3

Note 8 - Other Noncurrent Assets - Schedule of Other Noncurrent Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Noncurrent inventory	$ 209	$ 208
Long-term prepaid expenses	352	626
Security deposits	131	72
Total other noncurrent assets	$ 692	$ 906

Note 9 - Accrued Expenses and_3

Note 9 - Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Aug. 31, 2024	Dec. 31, 2023
Lease termination liability	$ 3,313	$ 5,463	$ 0
Accrued bonuses	2,875		2,053
Accrued payroll	347		540
Operating lease liabilities	267		2,415
Accrued severance	0		402
Accrued payroll taxes	159		317
Accrued other	748		858
Total accrued expenses and other current liabilities	$ 7,709		$ 6,585

Note 10 - Convertible Notes (De

Note 10 - Convertible Notes (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	May 10, 2024	Sep. 15, 2022	Sep. 14, 2022
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]	Secured Overnight Financing Rate (SOFR) [Member]
An Investor [Member]
Proceeds From Issuance of Common Stock and Debt	$ 1,000
Security Purchase Agreement [Member] | An Investor [Member]
Stock Issued During Period, Shares, New Issues (in shares)	330,823
Convertible Note 2022 One [Member]
Debt Instrument, Face Amount			$ 10,500
Proceeds from Issuance of Debt			10,000
Convertible Note 2022 Two [Member]
Debt Instrument, Face Amount			10,500
Proceeds from Issuance of Debt			10,000
Convertible Note 2022 [Member]
Proceeds from Issuance of Debt			$ 20,000
Senior Unsecured Convertible Note 2022 [Member]
Debt Instrument, Face Amount		$ 10,500
Proceeds from Issuance of Debt		$ 9,850
Debt Instrument, Interest Rate, Stated Percentage		5%
Debt Instrument, Discount on Issuance, Percentage		4.76%
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 75
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		95%
Debt Instrument, Monthly Redemption Premium, Percentage		5%
Senior Unsecured Convertible Note 2022 [Member] | Acceleration Date [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 9
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		95%
Debt Instrument, Convertible, Acceleration Payment Monthly Limit		$ 2,800
Convertible Note 2024 [Member] | An Investor [Member]
Debt Instrument, Face Amount	$ 146
Debt Instrument, Term (Year)	5 years
Debt Instrument, Basis Spread on Variable Rate	1%

Note 11 - Interest Expense an_3

Note 11 - Interest Expense and Other - Schedule of Interest Expense and Other Nonoperating Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Common stock purchase agreement costs	$ 1,124	$ 0
Amortization of premiums (accretion of discounts) on marketable securities, net	(694)	(474)
Expected credit losses	35	35
Loss on disposal of assets	0	111
Other	(32)	80
Interest expense and other	$ 433	$ (248)

Note 12 - Stockholders' Equity

Note 12 - Stockholders' Equity (Details Textual)					4 Months Ended	5 Months Ended	12 Months Ended
	Sep. 12, 2024 USD ($)	Jul. 25, 2024 USD ($) $ / shares shares	May 29, 2024 USD ($) $ / shares shares	Dec. 08, 2021 USD ($) $ / shares shares	Dec. 31, 2024 USD ($) $ / shares shares	Dec. 31, 2024 USD ($) $ / shares shares	Dec. 31, 2024 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Sep. 15, 2022 $ / shares shares
Common Stock, Shares Authorized (in shares)					600,000,000	600,000,000	600,000,000	600,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares					$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares, Outstanding (in shares)					13,734,160	13,734,160	13,734,160	6,310,090
Common Stock Voting Rights, Number of Votes					1	1	1
Preferred Stock, Shares Authorized (in shares)					1,000,000	1,000,000	1,000,000	1,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares					$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Issued (in shares)					0	0	0	0
Stock Issued During Period, Value, New Issues | $							$ 13,041,000	$ 136,000
Proceeds from Issuance of Common Stock | $							$ 11,080,000	$ 136,000
Common Stock, Shares, Issued (in shares)					13,734,160	13,734,160	13,734,160	6,310,090
Preferred Stock, Shares Outstanding (in shares)					0	0	0	0
Securities Purchase Agreement [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares			$ 0.0001
Equity Offering, Exchange Cap, Shares (in shares)			727,706
Stock Issued During Period, Value, New Issues | $			$ 2,509
Shares Issued, Price Per Share (in dollars per share) | $ / shares			$ 3.448
Tumim Stone Capital [Member] | Private Placement [Member]
Sale Of Stock, Common Stock, Value, Maximum | $				$ 125,000,000
Sale Of Stock, Exchange Cap, Shares Of Common Stock Outstanding Immediately Prior To Execution Of Agreement (in shares)				1,028,847
Sale Of Stock, Exchange Cap Exception, Price Per Share, Minimum (in dollars per share) | $ / shares				$ 148.46
Sale of Stock, Term of Agreement (Month)				36 months
Sale of Stock, Percentage of Ownership After Transaction, Maximum				9.99%
Sale of Stock, Price Per Share Multiplier				0.9615
Sale of Stock Maximum Number of Shares Issued Per Day Calculation Amount Divided By Closing Common Stock Sale Price | $				$ 20,000,000
Sale of Stock, Maximum Number of Shares Issued Per Day Calculation Average Daily Common Stock Trading Volume Multiplier				0.15
Sale of Stock, Number of Shares Issued in Transaction (in shares)				10,087			939,200	19,500
Sale of Stock, Consideration Received on Transaction | $							$ 2,489,000	$ 136,000
New Circle Principal Investments LLC [Member] | Share Purchase Agreement [Member]
Equity Offering, Maximum Amount | $		$ 50,000,000
Equity Offering, Exchange Cap, Shares (in shares)		1,721,755
Equity Offering, Exchange Cap, Minimum Average Price Per Share (in dollars per share) | $ / shares		$ 1.41
Equity Offering, Period (Month)		36 months
Equity Offering, Maximum Beneficial Ownership, Percentage		4.99%
Equity Offering, Purchase Price, Percentage of Volume Weighted Average Price for One Day or Intraday Trading Period		15%
Equity Offering, Purchase Price, Percentage of Volume Weighted Average Price for Three Consecutive Day Trading Period		97.50%
Equity Offering, Maximum Shares Per Day (in shares)		400,000
Stock Issued During Period, Shares, New Issues (in shares)		225,563				1,325,713
Stock Issued During Period, Value, New Issues | $		$ 282,000
Proceeds from Issuance of Common Stock | $						$ 1,679
Alliance Global Partners (“A.G.P.”) [Member] | At Market Issuance Sales Agreement (the “ATM”) [Member]
Equity Offering, Maximum Amount | $	$ 2,600,000				$ 5,230,000	$ 5,230,000	$ 5,230,000
Equity Offering, Period (Month)	36 months
Stock Issued During Period, Shares, New Issues (in shares)					3,528,617
Proceeds from Issuance of Common Stock | $					$ 5,229
Equity Offering, Cash Commission, Percentage of Gross Proceeds	3%
Private Placement Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)					5,555	5,555	5,555
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)					1	1	1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares					$ 345	$ 345	$ 345
Public Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)					255,555	255,555	255,555
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)					1	1	1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares					$ 345	$ 345	$ 345
Convertible Note Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)									58,333
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares									$ 105
Warrants and Rights Outstanding, Term (Year)									4 years
Contingent Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)								58,333

Note 13 - Accumulated Other C_3

Note 13 - Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Balance	$ 29,023	$ 93,970
Amounts reclassified from accumulated other comprehensive loss, net of tax	0	46
Net other comprehensive income	(5)	1,289
Balance	15,124	29,023
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	10	(1,254)
Other comprehensive income (loss) before reclassifications, net of tax	(5)	1,264
Amounts reclassified from accumulated other comprehensive loss, net of tax		0
Net other comprehensive income		1,264
Balance	5	10
A O C I Change In Fair Value Due To Instrument Specific Credit Risk [Member]
Balance	0	(25)
Other comprehensive income (loss) before reclassifications, net of tax	0	(21)
Amounts reclassified from accumulated other comprehensive loss, net of tax		46
Net other comprehensive income		25
Balance	0	0
AOCI Attributable to Parent [Member]
Balance	10	(1,279)
Other comprehensive income (loss) before reclassifications, net of tax	(5)	1,243
Amounts reclassified from accumulated other comprehensive loss, net of tax		46
Net other comprehensive income	(5)	1,289
Balance	$ 5	$ 10

Note 14 - Net Loss Per Share -

Note 14 - Net Loss Per Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Net loss attributable to common stockholders	$ (35,460)	$ (87,126)
Weighted average common shares outstanding (basic and diluted) (in shares)	7,253,683	5,827,721
Dilutive effect of potential common shares (in shares)	0	0
Weighted average common shares outstanding- Diluted (in shares)	7,253,683	5,827,721
Net loss per common share (basic and diluted) (in dollars per share)	$ (4.89)	$ (14.95)

Note 14 - Net Loss Per Share _2

Note 14 - Net Loss Per Share - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Antidilutive Securities (in shares)	24,676,184	1,284,727
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	139,320	289,015
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	384,783	652,453
Warrant [Member]
Antidilutive Securities (in shares)	319,443	319,443
Common Stock Purchase Agreement [Member]
Antidilutive Securities (in shares)	23,675,174	0
Convertible Debt [Member]
Antidilutive Securities (in shares)	119,582	0
Employee Stock [Member]
Antidilutive Securities (in shares)	37,882	23,816

Note 15 - Stock-based Compens_3

Note 15 - Stock-based Compensation (Details Textual) $ in Thousands						12 Months Ended
	Feb. 13, 2023 shares	Jan. 01, 2023 shares	May 10, 2022 USD ($) shares	Jan. 01, 2022 shares	Aug. 16, 2021 shares	Dec. 31, 2024 USD ($) shares	Dec. 31, 2023 USD ($) shares
Number of Equity Incentive Plans						5
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)						0	0
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount | $						$ 0
Common Stock [Member]
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in shares)						107,336	64,773
The 2021 Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)					514,681
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum					5%	3%
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)				1,143,844
The 2022 Employee Stock Purchase Plan [Member]
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount | $						$ 282
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						1 year
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						497,543
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value | $						$ 9,716
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount | $						$ 5,603
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						1 year 10 days
Restricted Stock Units (RSUs) [Member] | The 2014 and 2016 Equity Incentive Plans [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						58,056
Restricted Stock Units (RSUs) [Member] | The 2016 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)						4 years
Restricted Stock Units (RSUs) [Member] | The 2016 Plan [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage						25%
Restricted Stock Units (RSUs) [Member] | The 2016 Plan [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)						3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage						25%
Restricted Stock Units (RSUs) [Member] | The 2021 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						1,761,881
Restricted Stock Units (RSUs) [Member] | The 2021 Plan [Member] | Share-Based Payment Arrangement, Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)						3 years
Restricted Stock Units (RSUs) [Member] | The 2021 Plan [Member] | Share-Based Payment Arrangement, Tranche One [Member] | Share-Based Payment Arrangement, New Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)						1 year
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage						25%
Restricted Stock Units (RSUs) [Member] | The 2021 Plan [Member] | Share-Based Payment Arrangement, Tranche Two [Member] | Share-Based Payment Arrangement, New Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)						3 years
Restricted Stock Units (RSUs) [Member] | The 2023 CEO Inducement Grant Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	233,332
Share-Based Payment Arrangement, Option [Member] | The 2014 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)						4 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)						10 years
Share-Based Payment Arrangement, Option [Member] | The 2022 Employee Stock Purchase Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)			66,666
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum			1%
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)		117,465
Share Based Compensation Arrangement, By Share Based Payment Award, Offering Period (Month)			24 months
Share Based Compensation Arrangement By Share Based Payment Award, Number of Purchase Periods			4
Share Based Compensation Arrangement By Share Based Payment Award, Purchase Period Duration (Month)			6 months
Share Based Compensation Arrangement By Share Based Payment Award Minimum Employee Subscription Rate			1%
Share-Based Compensation Arrangement by Share-Based Payment Award, Maximum Employee Subscription Rate			10%
Share Based Compensation Arrangement By Share Based Payment Award, Maximum Employee Subscription Amount Per Purchase Period | $			$ 15
Share Based Compensation Arrangement By Share Based Payment Award, Maximum Employee Subscription Amount Per Year | $			$ 25
Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent			85%
Amounts Withheld for Employee Stock Purchases | $						$ 41	$ 58
Service Based RSUs [Member] | The 2023 CEO Inducement Grant Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	166,666
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	3 years
Market Based RSUs [Member] | The 2023 CEO Inducement Grant Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	66,666
Share Based Compensation Arrangement By Share Based Payment Award, Number of Calendar Quarters to Vest	6

Note 15 - Stock-based Compens_4

Note 15 - Stock-based Compensation - Schedule of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Balance, outstanding stock options (in shares)	289,015
Balance, weighted average exercise price (in dollars per share)	$ 11.29
Balance, weighted average contractual life (Year)	3 years 10 months 2 days	3 years 25 days
Balance, aggregate intrinsic value	$ 0	$ 0
Granted, outstanding stock options (in shares)	0	0
Granted, weighted average exercise price (in dollars per share)	$ 0
Exercised, outstanding stock options (in shares)	(44,255)
Exercised, weighted average exercise price (in dollars per share)	$ 3.02
Forfeited, outstanding stock options (in shares)	(1,504)
Forfeited, weighted average exercise price (in dollars per share)	$ 18.79
Expired, outstanding stock options (in shares)	(103,936)
Expired, weighted average exercise price (in dollars per share)	$ 13.23
Balance, outstanding stock options (in shares)	139,320	289,015
Balance, weighted average exercise price (in dollars per share)	$ 12.39	$ 11.29
Vested and expected to vest, outstanding stock options (in shares)	139,320
Vested and expected to vest, weighted average exercise price (in dollars per share)	$ 12.39
Vested and expected to vest, weighted average contractual life (Year)	3 years 10 months 2 days
Vested and expected to vest, aggregate intrinsic value	$ 0
Vested and exercisable, outstanding stock options (in shares)	139,320
Vested and exercisable, weighted average exercise price (in dollars per share)	$ 12.39
Vested and exercisable, weighted average contractual life (Year)	3 years 10 months 2 days
Vested and exercisable, aggregate intrinsic value	$ 0

Note 15 - Stock-based Compens_5

Note 15 - Stock-based Compensation - Schedule of RSU Activity (Details) - Restricted Stock Units (RSUs) [Member]	12 Months Ended
	Dec. 31, 2024 $ / shares shares
Unvested, shares (in shares) | shares	652,453
Unvested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 30.29
Granted, shares (in shares) | shares	497,543
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 3.89
Forfeited, shares (in shares) | shares	(206,990)
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	$ 26.52
Vested, shares (in shares) | shares	(558,223)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 17.41
Unvested, shares (in shares) | shares	384,783
Unvested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 16.88

Note 15 - Stock-based Compens_6

Note 15 - Stock-based Compensation - Allocation of Share-based Compensation Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Share-Based Payment Arrangement, Expense	$ 9,047	$ 18,071
Cost of Sales [Member]
Share-Based Payment Arrangement, Expense	0	136
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expense	3,433	6,821
Selling and Marketing Expense [Member]
Share-Based Payment Arrangement, Expense	247	2,993
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expense	$ 5,367	$ 8,121

Note 15 - Stock-based Compens_7

Note 15 - Stock-based Compensation - Schedule of Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2024
Dividend yield	0%
Minimum [Member]
Expected term (years) (Year)	6 months
Expected volatility	122.20%
Risk-free interest rate	4.20%
Maximum [Member]
Expected term (years) (Year)	2 years
Expected volatility	165.90%
Risk-free interest rate	5.50%

Note 16 - Segment Reporting (De

Note 16 - Segment Reporting (Details Textual)	12 Months Ended
	Dec. 31, 2024
Number of Reportable Segments	1

Note 17 - Revenue (Details Text

Note 17 - Revenue (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer, Excluding Assessed Tax	$ 202	$ 1,464
Contract with Customer, Liability	0	0	$ 987
Product [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	97	477
Technology Service [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 105	$ 987

Note 17 - Revenue - Disaggregat

Note 17 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Revenue from contract with customer	$ 202	$ 1,464
Transferred at Point in Time [Member]
Revenue from contract with customer	97	477
Transferred over Time [Member]
Revenue from contract with customer	105	987
UNITED STATES
Revenue from contract with customer	154	1,223
Europe [Member]
Revenue from contract with customer	48	184
Asia [Member]
Revenue from contract with customer	$ 0	$ 57

Note 17 - Revenue - Summary of

Note 17 - Revenue - Summary of Contract Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Beginning balance	$ 0	$ 987
Revenue recognized that was included in the contract liabilities beginning balance	0	(987)
Ending balance	$ 0	$ 0

Note 18 - Restructuring (Detail

Note 18 - Restructuring (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Restructuring Charges	$ (368)	$ 19,153

Note 18 - Restructuring - Summa

Note 18 - Restructuring - Summary of Restructuring and Related Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Restructuring Charges	$ (368)	$ 19,153
Balance	691
Charges	5,586
Cash payments	(2,662)
Balance	3,615	691
Cost of Sales [Member]
Restructuring Charges	105	5,721
Research and Development Expense [Member]
Restructuring Charges	0	941
Selling and Marketing Expense [Member]
Restructuring Charges	18	2,079
General and Administrative Expense [Member]
Restructuring Charges	(491)	472
Impairment of Long-Lived Assets [Member]
Restructuring Charges	0	9,940
One-time Termination Benefits [Member]
Balance	402
Charges	18
Cash payments	(420)
Balance	0	402
Loss on Long-Term Purchase Commitment [Member]
Balance	233
Charges	105
Cash payments	(41)
Balance	297	233
Lease Termination Liability [Member]
Balance	0
Charges	5,463
Cash payments	(2,150)
Balance	3,313	0
Other Restructuring [Member]
Balance	56
Charges	0
Cash payments	(51)
Balance	$ 5	$ 56

Note 18 - Restructuring - Sum_2

Note 18 - Restructuring - Summary of Restructuring and Related Costs (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Cost of Sales [Member]
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]	Cost of Revenue	Cost of Revenue
Research and Development Expense [Member]
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]	Research and Development Expense	Research and Development Expense
Selling and Marketing Expense [Member]
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]	Selling and Marketing Expense	Selling and Marketing Expense
General and Administrative Expense [Member]
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]	General and Administrative Expense	General and Administrative Expense
Impairment of Long-Lived Assets [Member]
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]	Impairment, Long-Lived Asset, Held-for-Use	Impairment, Long-Lived Asset, Held-for-Use

Note 19 - Employee Benefit Pl_2

Note 19 - Employee Benefit Plan (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	100%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	5%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 447	$ 899

Note 20 - Income Taxes (Details

Note 20 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Tax Expense (Benefit)	$ (2)	$ 57
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred Tax Assets, Valuation Allowance	$ 107,734	$ 98,840
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	0	0
State and Local Jurisdiction [Member]
Income Tax Expense (Benefit)	2	3
Operating Loss Carryforwards	241,652	202,887
Operating Loss Carryforwards, Subject to Expiration	241,652
State and Local Jurisdiction [Member] | Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	6,255	5,829
Foreign Tax Jurisdiction [Member]
Income Tax Expense (Benefit)	(4)	54
Domestic Tax Jurisdiction [Member]
Operating Loss Carryforwards	284,368	247,802
Operating Loss Carryforwards, Subject to Expiration	12,256
Operating Loss Carryforwards, Not Subject to Expiration	272,112
Domestic Tax Jurisdiction [Member] | Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	$ 8,203	$ 7,591

Note 20 - Income Taxes - Reconc

Note 20 - Income Taxes - Reconciliation of Federal Statutory Rate to Effective Tax Rate (Details)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Non-deductible expenses and other	(0.80%)	(0.40%)
Stock-based compensation	(6.70%)	(4.60%)
Research and development credits	2.20%	2.30%
Change in valuation allowance, net	(15.70%)	(18.40%)
Effective tax rate	0%	(0.10%)

Note 20 - Income Taxes - Deferr

Note 20 - Income Taxes - Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred tax assets:
Net operating loss carryforwards	$ 80,580	$ 69,612
Research and development credit carryforward	10,719	9,941
Stock-based compensation	215	301
Property and equipment	1,090	2,364
Operating lease liabilities	1,208	4,967
Capitalized R&D expenses	12,401	14,194
Other accruals	1,715	689
Gross deferred tax assets	107,928	102,068
Valuation allowance	(107,734)	(98,840)
Deferred tax assets net of valuation allowance	194	3,228
Deferred tax liabilities:
Right-of-use assets	(194)	(3,228)
Gross deferred tax liabilities	(194)	(3,228)
Total deferred tax assets (liabilities), net	$ 0	$ 0

Note 20 - Income Taxes - Reco_2

Note 20 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Unrecognized tax benefits as of the beginning of the year	$ 3,480	$ 2,822
Decreases (increases) related to prior year tax provisions	(5)
Decreases (increases) related to prior year tax provisions		161
Increase related to current year tax provisions	265	497
Unrecognized tax benefits as of the end of the year	$ 3,740	$ 3,480

Note 21 - Commitments and Con_2

Note 21 - Commitments and Contingencies (Details Textual) - Alleged Breach in Lease [Member] - Pending Litigation [Member] $ in Thousands	Aug. 28, 2024 USD ($)
Loss Contingency, Estimate of Possible Loss	$ 8,500
Letters of Credit Outstanding, Amount	$ 2,150

Note 22 - Related Parties (Deta

Note 22 - Related Parties (Details Textual) - Restricted Stock Units (RSUs) [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	497,543
Mr. Dussan's Sibling [Member]
Payments to Employees		$ 149
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		2,000

Note 23 - Subsequent Events (De

Note 23 - Subsequent Events (Details Textual) - USD ($)		1 Months Ended	4 Months Ended	5 Months Ended	12 Months Ended
	Jul. 25, 2024	Jan. 31, 2025	Dec. 31, 2024	Dec. 31, 2024	Dec. 31, 2024	Dec. 31, 2023	Sep. 12, 2024
Proceeds from Issuance of Common Stock					$ 11,080,000	$ 136,000
At Market Issuance Sales Agreement (the “ATM”) [Member] | Alliance Global Partners (“A.G.P.”) [Member]
Equity Offering, Maximum Amount			$ 5,230,000	$ 5,230,000	$ 5,230,000		$ 2,600,000
Stock Issued During Period, Shares, New Issues (in shares)			3,528,617
Proceeds from Issuance of Common Stock			$ 5,229
Share Purchase Agreement [Member] | New Circle Principal Investments LLC [Member]
Equity Offering, Maximum Amount	$ 50,000,000
Stock Issued During Period, Shares, New Issues (in shares)	225,563			1,325,713
Proceeds from Issuance of Common Stock				$ 1,679
Subsequent Event [Member]
Securities Purchase Agreement, Aggregate Principal Amount		$ 3,240
Subsequent Event [Member] | At Market Issuance Sales Agreement (the “ATM”) [Member] | Alliance Global Partners (“A.G.P.”) [Member]
Equity Offering, Maximum Amount		$ 15,293,000
Stock Issued During Period, Shares, New Issues (in shares)		2,359,023
Proceeds from Issuance of Common Stock		$ 3,015,000
Subsequent Event [Member] | Share Purchase Agreement [Member] | New Circle Principal Investments LLC [Member]
Stock Issued During Period, Shares, New Issues (in shares)		2,155,000
Proceeds from Issuance of Common Stock		$ 4,800,000
Subsequent Event [Member] | Securities Purchase Agreement Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)		805,263
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 2.22
Warrants and Rights Outstanding, Term (Year)		4 years
Subsequent Event [Member] | Senior Unsecured Convertible Promissory Note [Member]
Debt Instrument, Face Amount		$ 3,000
Debt Instrument, Discount, Percent		7.40%
Debt Instrument, Term (Year)		18 months
Debt Instrument, Interest Rate, Stated Percentage		7%
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 2.22