Star Equity (STRR) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2022	Nov. 07, 2022
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-35947
Entity Registrant Name	Star Equity Holdings, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	33-0145723
Entity Address, Address Line One	53 Forest Ave., Suite 101,
Entity Address, City or Town	Old Greenwich
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06870
City Area Code	203
Local Phone Number	489-9500
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Outstanding		15,138,732
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Central Index Key	0000707388
Common Stock, par value $0.0001 per share
Entity Information [Line Items]
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	STRR
Security Exchange Name	NASDAQ
Series A Cumulative Perpetual Preferred Stock, par value $0.0001 per share
Entity Information [Line Items]
Title of 12(b) Security	Series A Cumulative Perpetual Preferred Stock, par value $0.0001 per share
Trading Symbol	STRRP
Security Exchange Name	NASDAQ

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues:
Total revenues	$ 24,244	$ 28,859	$ 80,011	$ 77,019
Cost of revenues:
Total cost of revenues	18,445	25,112	63,450	68,691
Gross profit	5,799	3,747	16,561	8,328
Operating expenses:
Selling, general and administrative	6,860	5,201	20,515	15,839
Amortization of intangible assets	430	430	1,290	1,298
Gain on sale of MD Office Solutions	0	0	0	(847)
Total operating expenses	7,290	5,631	21,805	16,290
Income (loss) from operations	(1,491)	(1,884)	(5,244)	(7,962)
Other income (expense):
Other income (expense), net	(575)	3	(997)	4,208
Interest expense, net	(185)	(260)	(664)	(732)
Total other income (expense)	(760)	(257)	(1,661)	3,476
Income (loss) from continuing operations before income taxes	(2,251)	(2,141)	(6,905)	(4,486)
Income tax benefit (provision)	367	0	(256)	(34)
Income (loss) from continuing operations, net of tax	(1,884)	(2,141)	(7,161)	(4,520)
Income (loss) from discontinued operations, net of tax	0	0	0	5,955
Net income (loss)	(1,884)	(2,141)	(7,161)	1,435
Deemed dividend on Series A perpetual preferred stock	(479)	(479)	(1,437)	(1,437)
Net income (loss) attributable to common shareholders	(2,363)	(2,620)	(8,598)	(2)
Net income (loss) attributable to common shareholders	$ (2,363)	$ (2,620)	$ (8,598)	$ (2)
Net income (loss) per share—basic and diluted
Net income (loss) per share, continuing operations, basic (in usd per share)	$ (0.12)	$ (0.42)	$ (0.49)	$ (0.90)
Net income (loss) per share, continuing operations, diluted (in usd per share)	(0.12)	(0.42)	(0.49)	(0.90)
Net income (loss) per share, discontinued operations, basic (in usd per share)	0	0	0	1.19
Net income (loss) per share, discontinued operations, diluted (in usd per share)	0	0	0	1.19
Net income (loss) per share - basic (in usd per share)	(0.12)	(0.42)	(0.49)	0.29
Net income (loss) per share - diluted (in usd per share)	(0.12)	(0.42)	(0.49)	0.29
Deemed dividend on Series A cumulative perpetual preferred stock per share (in usd per share)	(0.03)	(0.09)	(0.10)	(0.29)
Net income (loss) per share, attributable to common shareholders— basic (in usd per share)	(0.15)	(0.51)	(0.59)	0
Net income (loss) per share, attributable to common shareholders— diluted (in usd per share)	$ (0.15)	$ (0.51)	$ (0.59)	$ 0
Weighted-average shares outstanding - basic (in shares)	15,434	5,101	14,503	5,019
Weighted-average shares outstanding - diluted (in shares)	15,434	5,101	14,503	5,019
Dividends declared per Series A perpetual preferred stock (in usd per share)	$ 0.25	$ 0.25	$ 0.75	$ 0.50
Healthcare
Revenues:
Total revenues	$ 13,137	$ 14,807	$ 40,467	$ 42,984
Cost of revenues:
Total cost of revenues	10,412	11,551	30,888	33,721
Construction
Revenues:
Total revenues	11,107	14,052	39,544	34,035
Cost of revenues:
Total cost of revenues	7,975	13,511	32,341	34,794
Investments
Cost of revenues:
Total cost of revenues	$ 58	$ 50	$ 221	$ 176

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 8,503	$ 4,538
Restricted cash	846	278
Investments in equity securities	3,180	47
Lumber derivative contracts	0	666
Accounts receivable, net of allowances of $0.9 million and $0.8 million, respectively	13,754	15,811
Inventories, net	13,065	8,525
Other current assets	3,069	1,998
Total current assets	42,417	31,863
Property and equipment, net	8,499	8,918
Operating lease right-of-use assets, net	4,823	4,494
Intangible assets, net	13,782	15,072
Goodwill	6,046	6,046
Other assets	1,408	1,659
Total assets	76,975	68,052
Current liabilities:
Accounts payable	6,094	4,277
Accrued liabilities	4,307	2,445
Accrued compensation	3,395	3,051
Accrued warranty	247	569
Lumber derivative contracts	635	0
Billings in excess of costs and estimated profit	0	312
Deferred revenue	3,801	2,457
Short-term debt	11,852	12,869
Operating lease liabilities	1,443	1,253
Finance lease liabilities	460	588
Total current liabilities	32,234	27,821
Deferred tax liabilities	298	72
Operating lease liabilities, net of current portion	3,463	3,299
Finance lease liabilities, net of current portion	459	706
Other liabilities	312	412
Total liabilities	36,766	32,310
Commitments and contingencies (Note 9)
Preferred stock, $0.0001 par value: 10,000,000 shares authorized: Series A Preferred Stock, 8,000,000 shares authorized, liquidation preference ($10.00 per share), 1,915,637 shares issued and outstanding at December 31, 2021. (Liquidation preference: $18,988,390 as of December 31, 2021.)		18,988
Stockholders’ Equity:
Common stock, $0.0001 par value: 30,000,000 shares authorized; 15,138,732 and 5,805,916 shares issued and outstanding (net of treasury shares) at September 30, 2022 and December 31, 2021, respectively	1	0
Treasury stock, at cost; 258,849 shares at September 30, 2022 and December 31, 2021, respectively	(5,728)	(5,728)
Additional paid-in capital	162,078	150,451
Accumulated deficit	(135,130)	(127,969)
Total stockholders’ equity	40,209	16,754
Total liabilities, mezzanine equity and stockholders’ equity	76,975	68,052
Series A Preferred Stock
Stockholders’ Equity:
Preferred stock, $0.0001 par value	18,988
Series C Preferred Stock
Stockholders’ Equity:
Preferred stock, $0.0001 par value	$ 0	$ 0

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Accounts receivable, allowance for credit loss, current	$ 900,000	$ 800,000
Temporary equity, par value (in usd per share)		$ 0.0001
Temporary equity, shares authorized (in shares)		10,000,000
Temporary equity, liquidation preference per share (in usd per share)	$ 10
Temporary equity, shares outstanding (in shares)		1,916,000
Preferred stock, par value (in usd per share)	$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000
Liquidation preference (in usd per share)	$ 10
Common stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	30,000,000	30,000,000
Common stock, issued (in shares)	15,138,732	5,805,916
Common stock, outstanding (in shares)	15,138,732	5,805,916
Treasury stock (in shares)	258,849	258,849
Series A Preferred Stock
Temporary equity, shares authorized (in shares)		8,000,000
Temporary equity, liquidation preference per share (in usd per share)		$ 10
Temporary equity, shares issued (in shares)		1,915,637
Temporary equity, shares outstanding (in shares)		1,915,637
Temporary equity, liquidation preference		$ 18,988,390
Preferred stock, shares authorized (in shares)	8,000,000
Liquidation preference (in usd per share)	$ 10
Preferred stock, shares issued (in shares)	1,915,637
Preferred stock, outstanding (in shares)	1,915,637
Preferred stock, liquidation preference	$ 18,988,390
Series C Preferred Stock
Preferred stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	25,000	25,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Operating activities
Net (loss) income	$ (1,884)	$ (3,701)	$ (2,141)	$ 5,432	$ (7,161)	$ 1,435
Adjustments to reconcile net income (loss) to net cash provided (used) by operating activities:
Depreciation of property and equipment					1,369	1,333
Amortization of intangible assets					1,290	1,298
Non-cash lease expense					885	1,123
Provision for bad debt, net					435	(30)
Stock-based compensation					322	391
Gain on disposal of discontinued operations					0	(5,159)
Amortization of loan issuance costs					104	141
Write-off of borrowing costs					0	130	$ (4,200)	$ (2,500)
Gain on disposal of MD Office Solutions					0	(847)
(Gain) loss on sale of assets					156	29
Gain on Paycheck Protection Program loan forgiveness					0	(4,179)
Deferred income taxes					226	34
Unrealized loss (gain) of equity securities and lumber derivatives					2,132	381
Changes in operating assets and liabilities:
Accounts receivable					1,622	(3,131)
Inventories					(4,539)	(193)
Other assets					(848)	(1,032)
Accounts payable					1,817	(709)
Accrued compensation					345	582
Deferred revenue and billings in excess of costs and estimated profit					1,035	1,383
Operating lease liabilities					(865)	(1,100)
Other liabilities					1,441	(56)
Net cash provided (used) by operating activities					(234)	(8,176)
Investing activities
Purchases of property and equipment					(1,232)	(675)
Proceeds from sale of discontinued operations					0	18,750
Proceeds from sale of property and equipment					217	76
Purchases of equity securities					(3,994)	(399)
Proceeds from sales of equity securities					27	42
Net cash provided (used) by investing activities					(4,982)	17,794
Financing activities
Proceeds from borrowings					80,061	91,309
Repayment of debt					(81,152)	(97,594)
Proceeds from the sale of common stock, warrants, and exercise of over allotment options					13,198	0
Fees paid on issuance of common stock					(450)	0
Proceeds from exercise of warrants					0	567
Fees paid on issuance of rights agreement					0	(28)
Taxes paid related to net share settlement of equity awards					(5)	(18)
Repayment of obligations under finance leases					(466)	(595)
Preferred stock dividends paid					(1,437)	(958)
Net cash provided (used) by financing activities					9,749	(7,317)
Net increase in cash, cash equivalents, and restricted cash including cash classified within current assets held for sale					4,533	2,301
Less: net increase in cash classified within current assets held for sale					0	(46)
Net increase in cash, cash equivalents, and restricted cash					4,533	2,347
Cash, cash equivalents, and restricted cash at beginning of period		$ 4,816		$ 3,393	4,816	3,393	3,393
Cash, cash equivalents, and restricted cash at end of period	9,349		5,740		9,349	5,740	4,816	3,393
Reconciliation of cash, cash equivalents, and restricted cash at end of year
Cash and cash equivalents	8,503		5,572		8,503	5,572	4,538
Restricted cash	846		168		846	168	278
Cash, cash equivalents, and restricted cash at end of period	$ 9,349		$ 5,740		9,349	5,740	$ 4,816	$ 3,393
Non-Cash Investing Activities
MD Office Solutions Promissory Note Receivable					0	1,385
Non-Cash Financing Activities
Gain on Paycheck Protection Program Loan Forgiveness					0	4,179
Noncash property, plant, and equipment obtained in exchange for finance lease liabilities					90	0
Noncash right-of-use assets obtained in exchange for operating lease liabilities					$ 1,436	$ 1,532

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF MEZZANINE EQUITY AND STOCKHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Perpetual Preferred Stock	Common stock	Treasury Stock	Additional paid-in capital	Accumulated deficit
Perpetual Redeemable Preferred Stock, Beginning balance (in shares) at Dec. 31, 2020	1,916,000
Perpetual Redeemable Preferred Stock, Beginning balance at Dec. 31, 2020	$ 21,500
Increase (Decrease) in Temporary Equity [Roll Forward]
Accrued dividends on redeemable preferred stock	$ 479
Perpetual Redeemable Preferred Stock, Ending balance (in shares) at Mar. 31, 2021	1,916,000
Perpetual Redeemable Preferred Stock, Ending balance at Mar. 31, 2021	$ 21,979
Common Stock, Beginning balance (in shares) at Dec. 31, 2020			4,798,000
Beginning balance at Dec. 31, 2020	18,429		$ 0	$ (5,728)	$ 149,143	$ (124,986)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	131				131
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			3,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes	(5)				(5)
Accrued dividends on redeemable preferred stock	(479)				(479)
Proceeds from the exercise of warrants (in shares)			220,000
Proceeds from the exercise of warrants	493				493
Net (loss) income	5,432					5,432
Common Stock, Ending balance (in shares) at Mar. 31, 2021			5,021,000
Ending balance at Mar. 31, 2021	$ 24,001		$ 0	(5,728)	149,283	(119,554)
Perpetual Redeemable Preferred Stock, Beginning balance (in shares) at Dec. 31, 2020	1,916,000
Perpetual Redeemable Preferred Stock, Beginning balance at Dec. 31, 2020	$ 21,500
Perpetual Redeemable Preferred Stock, Ending balance (in shares) at Sep. 30, 2021	1,916,000
Perpetual Redeemable Preferred Stock, Ending balance at Sep. 30, 2021	$ 21,979
Common Stock, Beginning balance (in shares) at Dec. 31, 2020			4,798,000
Beginning balance at Dec. 31, 2020	18,429		$ 0	(5,728)	149,143	(124,986)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	1,435
Common Stock, Ending balance (in shares) at Sep. 30, 2021			5,120,000
Ending balance at Sep. 30, 2021	$ 19,339		$ 0	(5,728)	148,618	(123,551)
Perpetual Redeemable Preferred Stock, Beginning balance (in shares) at Mar. 31, 2021	1,916,000
Perpetual Redeemable Preferred Stock, Beginning balance at Mar. 31, 2021	$ 21,979
Increase (Decrease) in Temporary Equity [Roll Forward]
Accrued dividends on redeemable preferred stock	479
Preferred stock dividends paid	$ (479)
Perpetual Redeemable Preferred Stock, Ending balance (in shares) at Jun. 30, 2021	1,916,000
Perpetual Redeemable Preferred Stock, Ending balance at Jun. 30, 2021	$ 21,979
Common Stock, Beginning balance (in shares) at Mar. 31, 2021			5,021,000
Beginning balance at Mar. 31, 2021	24,001		$ 0	(5,728)	149,283	(119,554)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	134				134
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			20,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes	(13)				(13)
Accrued dividends on redeemable preferred stock	(479)				(479)
Fees paid on issuance of rights agreement	(28)				(28)
Proceeds from the exercise of warrants (in shares)			33,000
Proceeds from the exercise of warrants	74				74
Net (loss) income	(1,856)					(1,856)
Common Stock, Ending balance (in shares) at Jun. 30, 2021			5,074,000
Ending balance at Jun. 30, 2021	21,833		$ 0	(5,728)	148,971	(121,410)
Increase (Decrease) in Temporary Equity [Roll Forward]
Accrued dividends on redeemable preferred stock	479
Preferred stock dividends paid	$ (479)
Perpetual Redeemable Preferred Stock, Ending balance (in shares) at Sep. 30, 2021	1,916,000
Perpetual Redeemable Preferred Stock, Ending balance at Sep. 30, 2021	$ 21,979
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	126				126
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			46,000
Accrued dividends on redeemable preferred stock	(479)				(479)
Net (loss) income	(2,141)					(2,141)
Common Stock, Ending balance (in shares) at Sep. 30, 2021			5,120,000
Ending balance at Sep. 30, 2021	$ 19,339		$ 0	(5,728)	148,618	(123,551)
Perpetual Redeemable Preferred Stock, Beginning balance (in shares) at Dec. 31, 2021	1,916,000
Perpetual Redeemable Preferred Stock, Beginning balance at Dec. 31, 2021	$ 18,988
Increase (Decrease) in Temporary Equity [Roll Forward]
Accrued dividends on redeemable preferred stock	479
Preferred stock dividends paid	$ (479)
Perpetual Redeemable Preferred Stock, Ending balance (in shares) at Mar. 31, 2022	1,916,000
Perpetual Redeemable Preferred Stock, Ending balance at Mar. 31, 2022	$ 18,988
Common Stock, Beginning balance (in shares) at Dec. 31, 2021	5,805,916		5,805,000
Beginning balance at Dec. 31, 2021	$ 16,754		$ 0	(5,728)	150,451	(127,969)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	144				144
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			49,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes	(3)				(3)
Accrued dividends on redeemable preferred stock	(479)				(479)
Equity issuance costs	(450)				(450)
Proceeds from the sale of common stock, warrants, and exercise of over allotment options (in shares)			9,175,000
Proceeds from the sale of common stock, warrants, and exercise of over allotment options	13,198		$ 1		13,197
Net (loss) income	(3,701)					(3,701)
Preferred Stock, Ending balance (in shares) at Mar. 31, 2022		0
Common Stock, Ending balance (in shares) at Mar. 31, 2022			15,029,000
Ending balance at Mar. 31, 2022	$ 25,463	$ 0	$ 1	(5,728)	162,860	(131,670)
Perpetual Redeemable Preferred Stock, Beginning balance (in shares) at Dec. 31, 2021	1,916,000
Perpetual Redeemable Preferred Stock, Beginning balance at Dec. 31, 2021	$ 18,988
Common Stock, Beginning balance (in shares) at Dec. 31, 2021	5,805,916		5,805,000
Beginning balance at Dec. 31, 2021	$ 16,754		$ 0	(5,728)	150,451	(127,969)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	$ (7,161)
Preferred Stock, Ending balance (in shares) at Sep. 30, 2022		1,916,000
Common Stock, Ending balance (in shares) at Sep. 30, 2022	15,138,732		15,139,000
Ending balance at Sep. 30, 2022	$ 40,209	$ 18,988	$ 1	(5,728)	162,078	(135,130)
Perpetual Redeemable Preferred Stock, Beginning balance (in shares) at Mar. 31, 2022	1,916,000
Perpetual Redeemable Preferred Stock, Beginning balance at Mar. 31, 2022	$ 18,988
Increase (Decrease) in Temporary Equity [Roll Forward]
Reclassification of preferred stock to permanent equity (See Note 1) (in shares)	1,916,000
Reclassification of preferred stock to permanent equity (See Note 1)	$ (18,988)
Perpetual Redeemable Preferred Stock, Ending balance (in shares) at Jun. 30, 2022	0
Perpetual Redeemable Preferred Stock, Ending balance at Jun. 30, 2022	$ 0
Preferred Stock,, Beginning balance (in shares) at Mar. 31, 2022		0
Common Stock, Beginning balance (in shares) at Mar. 31, 2022			15,029,000
Beginning balance at Mar. 31, 2022	25,463	$ 0	$ 1	(5,728)	162,860	(131,670)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	72				72
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			53,000
Accrued dividends on redeemable preferred stock	0	479			(479)
Preferred stock dividends paid	(479)	$ (479)
Reclassification of preferred stock to permanent equity (in shares)		1,916,000
Reclassification of preferred stock to permanent equity (See Note 1)	18,988	$ 18,988
Net (loss) income	(1,576)					(1,576)
Preferred Stock, Ending balance (in shares) at Jun. 30, 2022		1,916,000
Common Stock, Ending balance (in shares) at Jun. 30, 2022			15,082,000
Ending balance at Jun. 30, 2022	42,468	$ 18,988	$ 1	(5,728)	162,453	(133,246)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	106				106
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			57,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes	(2)				(2)
Dividends on preferred stock	(479)				(479)
Net (loss) income	$ (1,884)					(1,884)
Preferred Stock, Ending balance (in shares) at Sep. 30, 2022		1,916,000
Common Stock, Ending balance (in shares) at Sep. 30, 2022	15,138,732		15,139,000
Ending balance at Sep. 30, 2022	$ 40,209	$ 18,988	$ 1	$ (5,728)	$ 162,078	$ (135,130)

Basis of Presentation and Signi

Basis of Presentation and Significant Policies	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Significant Policies	Basis of Presentation and Significant Policies Basis of Presentation The unaudited condensed consolidated financial statements included in this Form 10-Q have been prepared in accordance with the U.S. Securities and Exchange Commission (the “SEC”) instructions for Quarterly Reports on Form 10-Q. Accordingly, the condensed consolidated financial statements are unaudited and do not contain all the information required by U.S. generally Accepted Accounting Principles (“GAAP”) to be included in a full set of financial statements. The unaudited condensed Consolidated Balance Sheet at December 31, 2021 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by GAAP for a complete set of financial statements. The audited consolidated financial statements for our fiscal year ended December 31, 2021, filed with the SEC on Form 10-K on March 31, 2022, include a summary of our significant accounting policies and should be read in conjunction with this Form 10-Q. In the opinion of management, all material adjustments necessary to present fairly the results of operations, cash flows, and balance sheets for such periods have been included in this Form 10-Q. All such adjustments are of a normal recurring nature. The results of operations for interim periods are not necessarily indicative of the results of operations for the entire year. The Company Star Equity Holdings, Inc. (“Star Equity,” the “Company,” “we,” or “our”) is a multi-industry diversified holding company with three divisions: Healthcare, Construction, and Investments. Our common stock and preferred stock are listed on the NASDAQ Global Market exchange as “STRR” and “STRRP”, respectively. Mezzanine and Permanent Equity Pursuant to the Certificate of Designations, Rights and Preferences of 10% Series A Cumulative Perpetual Preferred Stock (the “Series A Preferred Stock”) of Star Equity (formerly Digirad Corporation) (the “Certificate of Designations”), upon a Change of Control Triggering Event, as defined in the Certificate of Designations, holders of the Series A Preferred Stock had the ability to require the Company to redeem the Series A Preferred Stock at a price of $10.00 per share, plus any accumulated and unpaid dividends (a “Change of Control Redemption”). As this redemption feature of the shares was not solely within the control of the Company, the Series A Preferred Stock did not qualify as permanent equity and was classified as mezzanine or temporary equity. The Series A Preferred Stock was not redeemable and it was not probable that our Series A Preferred Stock would become redeemable as of December 31, 2021. Therefore, we were not previously required to accrete the Series A Preferred Stock to its redemption value. On June 2, 2022, the Certificate of Designations was amended to include a “Special Optional Redemption Right” at the Company’s discretion and to extinguish the option of preferred stockholders to redeem preferred shares upon a Change of Control Triggering Event, as defined in the Certificate of Designations, as amended. As the redemption features of the Series A Preferred Stock are now solely within the control of the Company, the Series A Preferred Stock qualifies as permanent equity and has been reclassified to permanent equity effective June 2, 2022. In addition to the foregoing redemption features, the Certificate of Designations also provides that we may redeem (at our option, in whole or in part) the Series A Preferred Stock following the fifth anniversary of issuance of the Series A Preferred Stock, at a cash redemption price of $10.00 per share, plus any accumulated and unpaid dividends. Refer to preferred stock dividends discussed in Note 13. Perpetual Preferred Stock. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming we will continue as a going concern, which contemplates the realization of assets and settlement of obligations in the normal course of business. We incurred losses from continuing operations, net of income taxes, of approximately $1.9 million and $7.2 million for the three and nine months ended September 30, 2022, respectively, and $2.1 million and $4.5 million for the three and nine months ended September 30, 2021, respectively. We have an accumulated deficit of $135.1 million and $128.0 million as of September 30, 2022 and December 31, 2021, respectively. As of September 30, 2022, cash and cash equivalents increased to $8.5 million from $4.5 million as of December 31, 2021, primarily as a result of an underwritten public offering (the “2022 Public Offering”) which closed on January 24, 2022. Refer to Note 14. Equity Transactions for details. At September 30, 2022, we had approximately $11.9 million in debt outstanding. All of our debt is categorized as short-term on our condensed Consolidated Balance Sheets. For more detail, see Note 8. Debt . The Company’s loan pursuant to the Webster Loan Agreement (as defined below) (the “Webster Loan”) with Webster Bank, N.A., a national banking association as lender (“Webster”), as successor in interest to Sterling National Bank, with a loan balance of approximately $7.5 million, supports our Healthcare business. While the Webster Loan matures in 2024, GAAP rules require that the outstanding balance be classified as short-term debt. This is due to both the automatic sweep feature embedded in the traditional lockbox arrangement and the subjective acceleration clause in the Webster Loan Agreement. As of September 30, 2022, we were not in compliance with covenants in the Webster Loan Agreement related to our Healthcare division and we have not yet obtained a waiver from Webster for these financial covenant breaches. Upon the occurrence and during the continuation of an event of default under the Webster Loan Agreement, Webster may, among other things, declare the loans and all other obligations under the Webster Loan Agreement immediately due and payable and increase the interest rate at which loans and obligations under the Webster Loan Agreement bear interest. While we do not believe we will be required to pay down the current balance, our current cash is sufficient to repay the Webster Loan in full. Management has historically concluded that this forecasted violation raises substantial doubt about our ability to continue as a going concern within twelve months. In consideration of the cash flow results for the nine months ended September 30, 2022, our current balance of cash and cash equivalents of $8.5 million and our projected use of cash for the next twelve months, management believes that the Company's existing cash and current free cash flow generation expectations will allow the Company to continue its operations for at least the next 12 months from the date these unaudited condensed consolidated financial statements are issued, even in the event that we are requested to pay some or all of the outstanding Webster Loan balance. Therefore, the conditions that led us to conclude substantial doubt in prior periods have been alleviated. As a result of recurring losses, the continued viability of the Company beyond November 2023 may be dependent on its ability to continue to raise additional capital to finance its operations. Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and disclosures made in the accompanying notes to the condensed consolidated financial statements. Significant estimates and judgments include those related to revenue recognition, goodwill valuation, and income taxes. Actual results could materially differ from those estimates. Revenue Recognition We recognize revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606 and Topic 842. Pursuant to ASC 606, Revenue from Contracts with Customers , we recognize revenue when a customer obtains control of promised goods or services. We record the amount of revenue that reflects the consideration that we expect to receive in exchange for those goods or services. We apply the following five-step model in order to determine this amount: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. We have elected to use the practical expedient under ASC 606 to exclude disclosures of unsatisfied remaining performance obligations for (i) contracts having an original expected length of one year or less or (ii) contracts for which the practical expedient has been applied to recognize revenue at the amount for which it has a right to invoice. Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to receive in exchange for those products or services. Taxes collected from customers, which are subsequently remitted to governmental authorities, are excluded from revenue. The majority of our contracts have a single performance obligation, as we provide a series of distinct goods or services that are substantially the same and are transferred with the same pattern to the customer. For contracts with multiple performance obligations, we allocate the total transaction price to each performance obligation using our best estimate of the standalone selling price of each distinct good or service in the contract. We use an observable price to determine the stand-alone selling price for separate performance obligations or a cost plus margin approach when one is not available. For bill and hold sales, we determine when the customer obtains control of the product on a case-by-case basis to determine the amount of revenue to recognize each period. Revenue recognition is evaluated on a contract by contract basis. Performance obligations are satisfied over time as work progresses or at a point in time. A performance obligation is satisfied over time if we have an enforceable right to payment. Determining if there is an enforceable right to payment is assessed on a contract by contract basis. For contracts requiring over time revenue recognition, the selection of the method to measure progress towards completion requires judgment and is based on the nature of the products or services to be provided. We use a cost-based input measurement of progress because it best depicts the transfer of assets to the customer, which occurs as costs are incurred during the manufacturing process or as services are rendered. Under the cost-based measure of progress, the extent of progress towards completion is measured based on the costs incurred to date. Our products are generally not sold with a right of return and the Company does not provide significant credits or incentives, which may be variable consideration when estimating the amount of revenue to be recognized. Healthcare Services Revenue Recognition. We generate service revenue primarily from providing diagnostic services to our customers. Service revenue within our Healthcare reportable segment is derived from providing our customers with contract diagnostic services, which includes use of our imaging systems, qualified personnel, radiopharmaceuticals, licensing, logistics and related items required to perform testing in their own offices. We bill customers either on a per-scan or fixed-payment methodology, depending upon the contract that is negotiated with the customer. Within our Healthcare segment, we also rent cameras to healthcare customers for use in their operations. Rental revenues are structured as either a weekly or monthly payment arrangement, and are recognized in the month that rental assets are provided. Revenue related to provision of our services is recognized at the time services are performed. Healthcare Product and Product-Related Revenue Recognition. We generate revenue from product and product-related sales, primarily from the sale of gamma cameras, accessories, and radiopharmaceuticals doses. Healthcare product revenues are generated from the sale of internally developed solid-state gamma camera imaging systems and post-warranty camera maintenance service contracts. Revenue from sales of imaging systems is generally recognized at point in time upon delivery of systems and acceptance by customers. We also provide installation services and training on cameras sold, primarily in the United States. Installation and initial training is generally performed shortly after delivery and the revenue related to the provision of these services is recognized at the time services are performed. Neither installation nor training is essential to the functionality of the product. Finally, we offer camera maintenance service contracts that are sold beyond the term of the initial warranty, generally one year from the date of purchase. Revenue from these service contracts is deferred and recognized ratably over the period of the obligation. We offer time and material services and record revenue when service is performed. Radiopharmaceuticals doses revenue, generated by Healthcare, is generally recognized when delivered to the customer. Construction Revenue Recognition. Our Construction division is made up of three operating businesses: KBS Builders, Inc. (“KBS”), EdgeBuilder, Inc. (“EdgeBuilder”), and Glenbrook Building Supply, Inc. (“Glenbrook”)—with the latter two managed together and referred to jointly as “EBGL”. KBS, EdgeBuilder and Glenbrook are wholly-owned subsidiaries of Star Equity and are referred to collectively herein, and together with ATRM Holdings, Inc. (“ATRM”), as the “Construction Subsidiaries.” Within the Construction division, we service residential and commercial construction projects by manufacturing modular housing units and other products and supplying general contractors with building materials. KBS manufactures modular buildings for both single-family residential homes and larger, commercial building projects. EdgeBuilder manufactures structural wall panels, permanent wood foundation systems and other engineered wood products, and Glenbrook is a retail supplier of lumber and other building supplies. Retail sales at Glenbrook are recognized at the point of sale. For bill and hold sales, we determine when the customer obtains control of the product on a case-by-case basis to determine the amount of revenue to recognize each period. Revenue is generally recognized at point in time upon delivery of product or over time by measuring progress towards completion. Billings in excess of costs and estimated profit. We recognize billings in excess of costs and estimated profit on uncompleted contracts within current liabilities. Such amounts relate to fixed-price contracts recognized over time, and represents payments in advance of performing the related contract work. Billings in excess of costs and estimated profit on uncompleted contracts are not considered to be a significant financing component because they are generally used to meet working capital demands that can be higher in the early stages of a contract. Contract liabilities are classified in deferred revenue in the condensed Consolidated Balance Sheets. Contract liabilities are reduced when the associated revenue from the contract is recognized, which is generally within one year. Contract Assets. We recognize an asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one year. The Company applies a practical expedient to expense costs as incurred for costs to obtain a contract when the amortization period would have been one year or less. These costs mainly include the internal sales commissions; under the terms of these programs these are generally earned and the costs are recognized at the time the revenue is recognized. Deferred Revenue We record deferred revenue when cash payments are received in advance of our performance. We have determined our contracts do not include a significant financing component. The majority of our deferred revenue relates to payments received on camera support post-warranty service contracts, which are billed at the beginning of the contract period or at periodic intervals (e.g., monthly, quarterly, or annually). Leases Lessee Accounting We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, operating lease liabilities, and operating lease liabilities, net of current portion in our condensed Consolidated Balance Sheets. Finance leases are included in property and equipment, finance lease liabilities, net of current portion, and finance lease liabilities in our condensed Consolidated Balance Sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. We use the implicit discount rate when readily determinable; however, as most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The ROU asset also includes any lease payments made and excludes lease incentives. Our lease valuation may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. We elected not to separate lease and non-lease components of our leases in which we are the lessee and lessor. Additionally, we elected not to recognize right-of-use assets and leases liabilities that arise from short-term leases of twelve months or less. Lessor Accounting The majority of the lease income of the Healthcare division comes from camera rentals. We determine lease classification at the commencement date. Leases not classified as sales-type or direct financing leases are classified as operating leases. The primary accounting criteria we use for lease classification are (a) review to determine if the lease transfers ownership of the underlying asset to the lessee by the end of the lease term, (b) review to determine if the lease grants the lessee a purchase option that the lessee is reasonably certain to exercise, (c) determine, using a seventy-five percent or more threshold, if the lease term is for a major part of the remaining economic life of the underlying asset (however, we do not use this classification criterion when the lease commencement date falls within the last 25 percent of the total economic life of the underlying asset) and (d) determine, using a 90 percent or more threshold, if the present value of the sum of the lease payments and any residual value guarantees equal or exceeds substantially all of the fair value of the underlying asset. We do not lease equipment of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. Each of our leases is classified as an operating lease. We elected the operating lease practical expedient for our leases and do not separate non-lease components of regular maintenance services from associated lease components. This practical expedient is available when both of the following are met: (i) the timing and pattern of transfer of the non-lease components and associated lease component are the same and (ii) the lease component, if accounted for separately, would be classified as an operating lease. Property taxes paid by the lessor that are reimbursed by the lessee are considered to be lessor costs of owning the asset, and are recorded gross with revenue included in other non-interest income and expense recorded in operating expenses. We selected a lessor accounting policy election to exclude from revenue and expenses sales taxes and other similar taxes assessed by a governmental authority on lease revenue-producing transactions and collected by the lessor from a lessee. Operating lease equipment is carried at cost less accumulated depreciation. Operating lease equipment is depreciated to its estimated residual value using the straight-line method over the lease term or estimated useful life of the asset. Rental revenue on operating leases is recognized on a straight-line basis over the lease term unless collectability is not probable. In these cases, rental revenue is recognized as payments are received. Concentration of Credit Risk Financial instruments, which potentially subject us to concentrations of credit risk, consist primarily of cash and cash equivalents and accounts receivable. We limit our exposure to credit loss by generally placing cash in high credit quality financial institutions. Cash balances are maintained primarily at major financial institutions in the United States and a portion of which exceed the regulatory limit of $250,000 insured by the Federal Deposit Insurance Corporation (FDIC). We have not experienced any credit losses associated with our cash balances. Additionally, we have established guidelines regarding diversification of our investments and their maturities, which are designed to maintain principal and maximize liquidity. Variable Interest Entities We determine at the inception of each arrangement whether an entity in which we have made an investment or in which we have other variable interests is considered a variable interest entity (“VIE”). We consolidate VIEs when we are the primary beneficiary. We are the primary beneficiary of a VIE when we have the power to direct activities that most significantly affect the economic performance of the VIE and have the obligation to absorb the significant losses or benefits. If we are not the primary beneficiary in a VIE, we account for the investment or other variable interests in a VIE in accordance with applicable GAAP. Periodically, we assess whether any changes in our interest or relationship with the entity affect our determination of whether the entity is a VIE and, if so, whether we are the primary beneficiary. Reclassification of Prior Year Presentation Paycheck Protection Program Loan forgiveness reclassification has been made to the prior period financial statements to conform to the current year financial statement presentation of the condensed Consolidated Statements of Operations. This change did not impact previously reported net loss, loss per share, stockholders’ equity, total assets or the condensed Consolidated Statements of Cash Flows. Finance Lease liabilities and Investments reclassifications have been made to the prior period financial statements to conform to the current year financial statement presentation of the condensed Consolidated Balance Sheets. These changes did not impact previously reported net (loss) income, (loss) income per share, stockholders’ equity, total liabilities, total assets or the condensed Consolidated Statements of Cash Flows. Other reclassifications have been made to the current period financial statement presentation of the condensed Consolidated Balance Sheets. These changes did not impact previously reported net loss, loss per share, stockholders’ equity, total assets or the condensed Consolidated Statements of Cash Flows. New Accounting Standards To Be Adopted No new accounting standards were issued in the quarter ended September 30, 2022 that are expected to have a material impact on our financial statements. Recently Adopted Accounting Standards No accounting standards were adopted in the quarter ended September 30, 2022 that are expected to have a material impact on our financial statements.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations On October 30, 2020, Star Equity entered into a Stock Purchase Agreement (the “DMS Purchase Agreement”) between the Company (“Seller”), DMS Health, and Knob Creek Acquisition Corp., a Tennessee corporation (“Buyer”), pursuant to which the Buyer purchased all of the issued and outstanding common stock of DMS Health, which operated our Mobile Healthcare business unit, from Seller. The purchase price under the DMS Purchase Agreement was $18.75 million in cash, subject to certain adjustments, including a working capital adjustment. The transactions closed effective March 31, 2021. We deemed the disposition of the Mobile Healthcare business unit to represent a strategic shift that will have a major effect on our operations and financial results. For the year ended December 31, 2021, the Mobile Healthcare business met the criteria to be classified as held for sale. We allocated a portion of interest expense to discontinued operations since the proceeds received from the sale were required to be used to pay down outstanding borrowings under our revolving credit facility under the Webster Loan Agreement. The allocation was based on the ratio of assets generated based on the borrowing capacity to total borrowings capacity for the period. In addition, certain general and administrative costs related to corporate and shared service functions previously allocated to the mobile healthcare reportable segment are included in discontinued operations. The following table presents financial results of DMS Health for the three and nine months ended September 30, 2021. There have been no activities for the nine months ended September 30, 2022 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2021 Total revenues $ — $ 9,490 Total cost of revenues — 6,973 Gross profit — 2,517 Operating expenses: Selling, general and administrative — 1,469 Total operating expenses — 1,469 Income from discontinued operations — 1,048 Interest expense, net — (180) Gain on sale of discontinued operations — 5,159 Income from discontinuing operations before income taxes — 6,027 Income tax expense — (72) Income from discontinuing operations $ — $ 5,955 The following table presents the significant non-cash operating, investing and financing activities from discontinued operations for the nine months ended September 30, 2021 (in thousands): Nine Months Ended September 30, 2021 Operating activities Depreciation $ 7 Non-cash lease expense 256 Write-off of borrowing costs 130 Gain on sale of DMS discontinued operations (5,159) Investing activities Purchase of property and equipment (154) Proceeds from sale of discontinued operations 18,750 Proceeds from sale of property and equipment 3 Following is the reconciliation of purchase price to the gain recognized in income from discontinued operations for the nine months ended September 30, 2021 (in thousands): Estimated proceeds of the disposition, net of transaction costs $ 18,750 Assets of the businesses (20,920) Liabilities of the businesses 7,712 Transaction expenses (383) Pre-tax gain on the disposition $ 5,159 In April 2021, DMS Health contracted Digirad Imaging Solutions for a term of three years to purchase radiopharmaceuticals doses, resulting in $1.1 million of revenues for the nine months ended September 30, 2022.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenue	Revenue Disaggregation of Revenue The following tables present our revenues for the three and nine months ended September 30, 2022 and 2021, disaggregated by major source (in thousands): Three Months Ended September 30, 2022 Healthcare Construction Total Major Goods/Service Lines Mobile Imaging $ 9,867 $ — $ 9,867 Camera 1,302 — 1,302 Camera Support 1,853 — 1,853 Healthcare Revenue from Contracts with Customers 13,022 — 13,022 Lease Income 115 — 115 Construction — 11,107 11,107 Total Revenues $ 13,137 $ 11,107 $ 24,244 Timing of Revenue Recognition Services and goods transferred over time $ 10,072 $ 3,816 $ 13,888 Services and goods transferred at a point in time 3,065 7,291 10,356 Total Revenues $ 13,137 $ 11,107 $ 24,244 Three Months Ended September 30, 2021 Healthcare Construction Total Major Goods/Service Lines Mobile Imaging $ 11,036 $ — $ 11,036 Camera 2,057 — 2,057 Camera Support 1,652 — 1,652 Healthcare Revenue from Contracts with Customers 14,745 — 14,745 Lease Income 62 — 62 Construction — 14,052 14,052 Total Revenues $ 14,807 $ 14,052 $ 28,859 Timing of Revenue Recognition Services and goods transferred over time $ 11,384 $ 232 $ 11,616 Services and goods transferred at a point in time 3,423 13,820 17,243 Total Revenues $ 14,807 $ 14,052 $ 28,859 Nine Months Ended September 30, 2022 Healthcare Construction Total Major Goods/Service Lines Mobile Imaging $ 31,096 $ — $ 31,096 Camera 3,895 — 3,895 Camera Support 5,199 — 5,199 Healthcare Revenue from Contracts with Customers 40,190 — 40,190 Lease Income 277 — 277 Construction — 39,544 39,544 Total Revenues $ 40,467 $ 39,544 $ 80,011 Timing of Revenue Recognition Services and goods transferred over time $ 31,727 $ 11,569 $ 43,296 Services and goods transferred at a point in time 8,740 27,975 36,715 Total Revenues $ 40,467 $ 39,544 $ 80,011 Nine Months Ended September 30, 2021 Healthcare Construction Total Major Goods/Service Lines Mobile Imaging $ 32,903 $ — $ 32,903 Camera 4,943 — 4,943 Camera Support 4,961 — 4,961 Healthcare Revenue from Contracts with Customers 42,807 — 42,807 Lease Income 177 41 218 Construction — 33,994 33,994 Total Revenues $ 42,984 $ 34,035 $ 77,019 Timing of Revenue Recognition Services and goods transferred over time $ 34,529 $ 3,180 $ 37,709 Services and goods transferred at a point in time 8,455 30,855 39,310 Total Revenues $ 42,984 $ 34,035 $ 77,019 We have corrected an immaterial disclosure error in the previously disclosed disaggregated revenue balances relating to the timing of revenue for the nine months ended September 30, 2021. For the nine months ended September 30, 2021, the amount of $0.4 million was revised from over time to point in time related to revenue recognition in the table above. Healthcare for goods transferred over time decreased by $0.4 million, with a corresponding increase to revenue recognized for goods and services transferred at a point in time. The adjustments did not impact the total amount of revenue or the period in which it was recognized, therefore, they had no effect on the condensed Consolidated Balance Sheets, Statements of Operations and Cash Flows for the periods presented. Nature of Goods and Services Mobile Imaging Within our Healthcare segment, our sales are derived from providing services and materials to our customers, primarily physician practices and hospitals that allow them to perform diagnostic services at their site. We typically bundle our services in providing staffing, our imaging systems, licensing, radiopharmaceuticals, and supplies depending on our customers’ needs. Our contracts with customers are typically entered into annually and are billed on a fixed rate per-day or per-scan basis, depending on terms of the contract. For the majority of these contracts, we have the right to invoice the customer in an amount that directly corresponds with the value to the customer as we perform the services. We use the practical expedient to recognize revenue corresponding with amounts we have the right to invoice for services performed. Camera Within our Healthcare segment, camera revenues are generated from the sale of internally developed solid-state gamma camera imaging systems and accessories. We recognize revenue upon transfer of control to the customer at a point-in-time, which is generally upon delivery and acceptance. We also provide installation services and training on cameras we sell, primarily in the United States. Installation and initial training is generally performed shortly after delivery. We recognize revenues for installation and training over time as the customer receives and consumes benefits provided as we perform the installation services. Our sale of imaging systems includes a one-year assurance-type warranty. The estimated costs associated with our standard warranties and field service actions continue to be recognized as expense when cameras are sold. Maintenance service contracts sold beyond the term of our standard warranties are accounted for as a service-type warranty and revenue is deferred and recognized ratably over the period of the warranty obligation. Camera Support Within our Healthcare segment, camera support revenue is derived from the sale of separately-priced extended maintenance contracts to camera owners, training, and the sale of parts to customers that do not have an extended warranty. Our separately priced service contracts range from 12 to 48 months. Service contracts are usually billed at the beginning of the contract period or at periodic intervals (e.g., monthly, quarterly, or annually) and revenue is recognized ratably over the term of the agreement. Services and training revenues are recognized in the period the services and training are performed. Revenue for sales of parts are recognized when the parts are delivered to the customer and control is transferred. Lease Income Within our Healthcare segment, we also generate income from rentals of state-of-the-art equipment including cameras and ultrasound machines to customers. Rental contracts are structured as either a weekly or monthly payment arrangement and are accounted for as operating leases. Revenues are recognized on a straight-line basis over the term of the rental. Construction Within the Construction segment, we service residential and commercial construction projects by manufacturing modular housing units and other products and supplying general contractors with building materials. KBS manufactures modular buildings for both single-family residential homes and larger, commercial building projects. EdgeBuilder manufactures structural wall panels, permanent wood foundation systems and other engineered wood products, and Glenbrook is a retail supplier of lumber and other building supplies. Revenues are evaluated on a contract by contract basis. In general, construction revenues are recognized upon transfer of control to the customer at a point-in-time, which is generally upon delivery and acceptance. However, construction revenues are recognized over time for arrangements with customers for which: (i) performance does not create an asset with an alternative use, and (ii) we have an enforceable right to payment for performance completed to date. Deferred Revenue Changes in the deferred revenue for nine months ended September 30, 2022, is as follows (in thousands): Balance at December 31, 2021 $ 2,869 Revenue recognized that was included in balance at beginning of the year (1,965) Deferred revenue, net, related to contracts entered into during the year 3,209 Balance at September 30, 2022 $ 4,113 As of September 30, 2022 and December 31, 2021, non-current deferred revenue was $312 thousand and $412 thousand, respectively, in other liabilities within our condensed Consolidated Balance Sheets, which is expected to be recognized over a period of 2-4 years. Billings in Excess of Costs and Estimated Profit Changes in the billings in excess of costs and estimated profit for nine months ended September 30, 2022 is as follows (in thousands): Balance at December 31, 2021 $ 312 Revenue recognized that was included in balance at beginning of the year (312) Billings in excess of costs, related to contracts entered into during the year — Balance at September 30, 2022 $ —

Basic and Diluted Net Income (L

Basic and Diluted Net Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Basic and Diluted Net Income (Loss) Per Share	Basic and Diluted Net Income (Loss) Per Share We present net income (loss) per share attributable to common stockholders in conformity with the two-class method required for participating securities, as the warrants are considered participating securities. We have not allocated net loss attributable to common stockholders to warrants because the holders of our warrants are not contractually obligated to share in our losses. Basic net loss per share attributable to common stockholders is computed by dividing net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted net loss per share attributable to common stockholders is calculated to give effect to all potential shares of common stock, including common stock issuable upon exercise of warrants, stock options, and restricted stock units (“RSUs”). In periods for which there is a net loss, diluted loss per common share is equal to basic loss per common share, since the effect of including any common stock equivalents would be antidilutive. The following table sets forth the reconciliation of shares used to compute basic and diluted net (loss) or income per share for the periods indicated (in thousands): Three Months Ended Nine Months Ended 2022 2021 2022 2021 Numerator: Income (loss) from continuing operations, net of tax $ (1,884) $ (2,141) $ (7,161) $ (4,520) Income (loss) from discontinued operations, net of tax — — — 5,955 Net income (loss) (1,884) (2,141) (7,161) 1,435 Deemed dividend on Series A perpetual preferred stock (479) (479) (1,437) (1,437) Net income (loss) attributable to common shareholders $ (2,363) $ (2,620) $ (8,598) $ (2) Denominator: Weighted average common shares outstanding 15,109 5,101 14,208 5,019 Weighted average prefunded warrants outstanding 325 — 295 — Weighted average shares outstanding - basic and diluted 15,434 5,101 14,503 5,019 Net income (loss) per share—basic and diluted Net income (loss) per share, continuing operations $ (0.12) $ (0.42) $ (0.49) $ (0.90) Net income (loss) per share, discontinued operations $ — $ — $ — $ 1.19 Net income (loss) per share—basic and diluted* $ (0.12) $ (0.42) $ (0.49) $ 0.29 Deemed dividend on Series A cumulative perpetual preferred stock per share $ (0.03) $ (0.09) $ (0.10) $ (0.29) Net income (loss) per share, attributable to common shareholders—basic and diluted* $ (0.15) $ (0.51) $ (0.59) $ — *Earnings per share may not add due to rounding Antidilutive common stock equivalents are excluded from the computation of diluted loss per share. The computation of diluted earnings per share excludes stock options, RSUs, and stock warrants that are anti-dilutive. The following common stock equivalents were anti-dilutive (in thousands): Three Months Ended Nine Months Ended 2022 2021 2022 2021 Stock options 3 11 5 19 Restricted stock units 109 67 128 73 Stock warrants 11,865 730 10,843 783 Total 11,977 808 10,976 875

Supplementary Balance Sheet Inf

Supplementary Balance Sheet Information	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Supplementary Balance Sheet Information	Supplementary Balance Sheet Information Inventories The components of inventories are as follows (in thousands): September 30, 2022 December 31, 2021 Raw materials $ 8,122 $ 5,870 Work-in-process 3,078 2,145 Finished goods 2,184 830 Total inventories 13,384 8,845 Less reserve for excess and obsolete inventories (319) (320) Total inventories, net $ 13,065 $ 8,525 Property and Equipment Property and equipment consist of the following (in thousands): September 30, 2022 December 31, 2021 Land $ 805 $ 805 Buildings and leasehold improvements 4,843 4,823 Machinery and equipment 25,088 24,881 Computer hardware and software 2,451 2,387 Gross property and equipment 33,187 32,896 Accumulated depreciation (24,688) (23,978) Total property and equipment, net $ 8,499 $ 8,918 As of September 30, 2022, the non-operating land and buildings, held for investments, had a carry value of $1.9 million and was included within property and equipment on the condensed Consolidated Balance Sheet. Warranty Reserves In our Healthcare division, we generally provide a 12-month assurance warranty on our gamma cameras. We accrue the estimated cost of this warranty at the time revenue is recorded and charge warranty expense to product and product-related cost of revenues. Warranty reserves are established based on historical experience with failure rates and repair costs and the number of systems covered by warranty. Warranty reserves are depleted as gamma cameras are repaired. The costs consist principally of materials, personnel, overhead, and transportation. We review warranty reserves quarterly and make adjustments, as necessary. Within our Construction division, KBS provides a limited assurance warranty on its residential homes that covers substantial defects in materials or workmanship for a period of 12 months after delivery to the owner. EBGL provides a limited warranty on the sale of its wood foundation products that covers leaks resulting from defects in workmanship for a period of twenty-five years. Estimated warranty costs are accrued in the period that the related revenue is recognized. The activities related to our warranty reserve for the period ended September 30, 2022 and year ended December 31, 2021 are as follows (in thousands): September 30, 2022 December 31, 2021 Balance at the beginning of year $ 569 $ 214 Charges to cost of revenues 49 963 Applied to liability (371) (608) Balance at the end of period $ 247 $ 569

Leases

Leases	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Leases	Leases Lessee We have operating and finance leases for corporate offices, vehicles, and certain equipment. Our leases have remaining lease terms of 1 year to 10 years, some of which include options to extend the leases and some of which include options to terminate the leases within 1 year. Operating leases and finance leases are included separately in the condensed consolidated balance sheets. The components of lease expense are as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Operating lease cost $ 408 $ 363 $ 1,205 $ 1,056 Finance lease cost: Amortization of finance lease assets $ 132 $ 117 $ 356 $ 393 Interest on finance lease liabilities 13 19 44 63 Total finance lease cost $ 145 $ 136 $ 400 $ 456 Supplemental cash flow information related to leases from continuing operations was as follows (in thousands): Nine Months Ended September 30, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 885 $ 867 Operating cash flows from finance leases $ 44 $ 63 Financing cash flows from finance leases $ 466 $ 494 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 1,436 $ 1,532 Supplemental balance sheet information related to leases was as follows (in thousands): September 30, December 31, Weighted average remaining lease term (in years) Operating leases 3.8 3.9 Finance leases 2.3 2.6 Weighted average discount rate Operating leases 4.63 % 4.23 % Finance leases 5.98 % 5.05 % We are committed to making future cash payments on non-cancelable operating leases and finance leases (including interest). The future minimum lease payments due under both non-cancelable operating leases and finance leases having initial or remaining lease terms in excess of one year as of September 30, 2022 were as follows (in thousands): Operating Leases Finance Leases 2022 (excludes the nine months ended September 30, 2022) $ 408 $ 147 2023 1,587 428 2024 1,427 274 2025 905 106 2026 590 16 2027 and thereafter 361 1 Total future minimum lease payments 5,278 972 Less amounts representing interest 372 53 Present value of lease obligations $ 4,906 $ 919 Lessor
Leases	Leases Lessee We have operating and finance leases for corporate offices, vehicles, and certain equipment. Our leases have remaining lease terms of 1 year to 10 years, some of which include options to extend the leases and some of which include options to terminate the leases within 1 year. Operating leases and finance leases are included separately in the condensed consolidated balance sheets. The components of lease expense are as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Operating lease cost $ 408 $ 363 $ 1,205 $ 1,056 Finance lease cost: Amortization of finance lease assets $ 132 $ 117 $ 356 $ 393 Interest on finance lease liabilities 13 19 44 63 Total finance lease cost $ 145 $ 136 $ 400 $ 456 Supplemental cash flow information related to leases from continuing operations was as follows (in thousands): Nine Months Ended September 30, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 885 $ 867 Operating cash flows from finance leases $ 44 $ 63 Financing cash flows from finance leases $ 466 $ 494 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 1,436 $ 1,532 Supplemental balance sheet information related to leases was as follows (in thousands): September 30, December 31, Weighted average remaining lease term (in years) Operating leases 3.8 3.9 Finance leases 2.3 2.6 Weighted average discount rate Operating leases 4.63 % 4.23 % Finance leases 5.98 % 5.05 % We are committed to making future cash payments on non-cancelable operating leases and finance leases (including interest). The future minimum lease payments due under both non-cancelable operating leases and finance leases having initial or remaining lease terms in excess of one year as of September 30, 2022 were as follows (in thousands): Operating Leases Finance Leases 2022 (excludes the nine months ended September 30, 2022) $ 408 $ 147 2023 1,587 428 2024 1,427 274 2025 905 106 2026 590 16 2027 and thereafter 361 1 Total future minimum lease payments 5,278 972 Less amounts representing interest 372 53 Present value of lease obligations $ 4,906 $ 919 Lessor

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Assets and Liabilities Measured at Fair Value on a Recurring Basis The Financial Accounting Standards Board’s authoritative guidance for fair value measurements establishes a three-level hierarchy based upon the inputs to the valuation model of an asset or liability. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are inputs other than quoted prices that are significant and observable; and Level 3 inputs are significant unobservable inputs to be used in situations where markets do not exist or illiquid. The following table presents information about our financial assets that are measured at fair value on a recurring basis, and indicates the fair value hierarchy of the valuation techniques we utilize to determine such fair value at September 30, 2022 and December 31, 2021 (in thousands): Fair Value as of September 30, 2022 Level 1 Level 2 Level 3 Total Assets (Liabilities): Equity securities $ 3,180 $ — $ — $ 3,180 Lumber derivative contracts (635) — — (635) VIE Investments — — 337 337 Total $ 2,545 $ — $ 337 $ 2,882 Fair Value as of December 31, 2021 Level 1 Level 2 Level 3 Total Assets (Liabilities): Equity securities $ 47 $ — $ — $ 47 Lumber derivative contracts 666 — — 666 VIE Investments — — 337 337 Total $ 713 $ — $ 337 $ 1,050 The investment in equity securities consists of common stock of publicly traded companies. The fair value of these securities is based on the closing prices observed on September 30, 2022 and December 31, 2021, respectively, and recorded in Investments in the Consolidated Balance Sheets. During the nine months ended September 30, 2022 and 2021, we recorded an unrealized loss of $834 thousand and unrealized gain of $30 thousand, respectively, recorded in other (expense) income, net in the condensed Consolidated Statements of Operations. We may enter into lumber derivative contracts in order to protect our gross profit margins from fluctuations caused by volatility in lumber price, recorded within current assets or liabilities in the condensed Consolidated Balance Sheets. For the nine months ended September 30, 2022 and 2021, we recorded a net loss of $1.8 million and $0.4 million, respectively, in the cost of goods sold in the condensed Consolidated Statements of Operations. As of September 30, 2022, we had a net long (buying) position of 2,310,000 board feet under 21 lumber derivatives contracts. As of December 31, 2021, we had a net long (buying) position of 2,420,000 board feet under 22 lumber derivatives contracts. Gains and losses from lumber derivative contracts are recorded in cost of goods sold of the condensed Consolidated Statements of Operations and included the following for the nine months ended September 30: September 30, 2022 September 30, 2021 Amount Amount Unrealized loss on lumber derivatives $ 1,298 $ 322 Realized loss on lumber derivatives 549 76 Total loss on lumber derivatives $ 1,847 $ 398 The fair value of VIE investments of $0.3 million recorded in Other Assets in the Consolidated Balance Sheets is based on unobservable inputs evaluated on September 30, 2022 and December 31, 2021, respectively. During the nine months ended September 30, 2022 and 2021, there were no realized or unrealized gains, losses, or impairments recorded in the condensed Consolidated Statements of Operations. See Note 16. Variable Interest Entity for further details.

Debt

Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Debt	Debt A summary of debt as of September 30, 2022 and December 31, 2021 is as follows (dollars in thousands): September 30, 2022 December 31, 2021 Amount Weighted-Average Interest Rate Amount Weighted-Average Interest Rate Revolving Credit Facility - eCapital KBS $ 909 9.00% $ 3,131 6.00% Revolving Credit Facility - eCapital EBGL 2,595 9.00% 1,652 6.00% Revolving Credit Facility - Webster 7,484 5.64% 7,016 2.60% Total Short-term Revolving Credit Facilities $ 10,988 6.71% $ 11,799 3.98% eCapital - Star Loan Principal, net $ 864 9.25% $ 1,070 6.25% Short Term Loan $ 864 9.25% $ 1,070 6.25% Total Short-term debt $ 11,852 6.90% $ 12,869 4.17% Webster Credit Facility On March 29, 2019, the Company entered into a Loan and Security Agreement (the “Webster Loan Agreement”) by and among certain subsidiaries of the Company, as borrowers (collectively, the “Webster Borrowers”); the Company, as guarantor; and Sterling National Bank (“Sterling”). On February 1, 2022, Sterling became part of Webster, and Webster became the successor in interest to the Webster Loan Agreement. The Webster Loan Agreement is also subject to a limited guarantee by Mr. Eberwein, the Executive Chairman of our board of directors. The Webster Loan Agreement is a five-year credit facility maturing in March 2024, with a maximum credit amount of $20.0 million for revolving loans (the “Webster Credit Facility”). Under the Webster Credit Facility, the Webster Borrowers can request the issuance of letters of credit in an aggregate amount not to exceed $0.5 million at any one time outstanding. The borrowings under the Webster Loan Agreement were classified as short-term obligations under GAAP as the agreement contained a subjective acceleration clause and required a lockbox arrangement whereby all receipts within the lockbox are swept daily to reduce borrowings outstanding. As of September 30, 2022, the Company had $0.1 million of letters of credit outstanding and had additional borrowing capacity of $0.6 million under the Webster Credit Facility. At the Webster Borrowers’ option, the Webster Credit Facility will bear interest at either (i) a Floating LIBOR Rate, as defined in the Webster Loan Agreement, plus a margin of 2.50% per annum; or (ii) a Fixed LIBOR Rate, as defined in the Webster Loan Agreement, plus a margin of 2.25% per annum. Our floating rate on this facility at September 30, 2022 was 5.64%. The Webster Loan Agreement also provides for unused line fees and restricts the usage of borrowings under the line solely to support the Healthcare businesses, subject to certain limitations. The Webster Credit Facility is secured by the assets of the Digirad Health businesses. Financial covenants require that the Webster Borrowers maintain (a) a Fixed Charge Coverage Ratio as of the last day of a fiscal quarter of not less than 1.25 to 1.0 and (b) a Leverage Ratio as of the last day of such fiscal quarter of no greater than 3.50 to 1.0. As of September 30, 2022, the Company was not in compliance with the covenants under the Webster Loan Agreement and had not yet obtained a waiver from Webster for these financial covenant breaches. eCapital Credit Facilities EBGL EdgeBuilder and Glenbrook (the “EBGL Borrowers”) are a party to a revolving credit facility with eCapital Asset Based Lending Corp., formerly known as Gerber Finance Inc. (“eCapital”) (the “EBGL Loan Agreement”). The facility, as amended, provides for borrowings up to $4.0 million, subject to certain borrowing base limitations. As of September 30, 2022, EBGL was fully drawn in terms of available borrowing capacity available under the facility. Amounts outstanding bear interest, payable monthly, at the prime rate plus 2.75% and payments of outstanding principal are due in full upon maturity. The facility is subject to annual renewal and is currently set to mature on the earlier of January 31, 2023 or upon repayment of the Star Loan (see below). The facility is secured by substantially all of the assets of EBGL and borrowings under the line are restricted for use to finance the operations of EBGL. On March 8, 2022, the EBGL Borrowers entered into the Seventh Amendment to the EBGL Loan Agreement with eCapital to amend and lower the financial covenants to require that EBGL maintain (a) a lower net cash income (as defined in the EBGL Loan Agreement) at least equal to no less than $0 for the trailing 6-month period ending June 30, 2022 and no less than $1,000,000 for the trailing fiscal year ending December 31, 2022 and (b) a reduced minimum EBITDA (as defined in the EBGL Loan Agreement) to be no less than $0 as of June 30, 2022 and no less than $1,000,000 as of the fiscal year ending December 31, 2022. On August 11, 2022, the EBGL Borrowers entered into the Eighth Amendment to the EBGL Loan Agreement with eCapital to amend the lender name to eCapital Asset Based Lending Corp. formerly known as Gerber Finance, Inc. and to provide a waiver of certain covenants violated as of June 30, 2022. EBGL was not in compliance with the bi-annual financial covenants under the EBGL Loan Agreement measured as of June 30, 2022. However, we obtained a waiver from eCapital for the bi-annual financial covenant breach. There can be no assurance that we will be able to obtain such waivers in the event of future financial covenant violations. KBS KBS is a party to a revolving credit facility with eCapital (“KBS Loan Agreement”). The facility, as amended, provides for borrowings up to $4.0 million, subject to certain borrowing base limitations. As of September 30, 2022, KBS had additional borrowing capacity of $0.2 million under the facility. Amounts outstanding bear interest, payable monthly, at the prime rate plus 2.75% and payments of outstanding principal are due in full upon maturity. The facility is subject to annual renewal and is currently set to mature on February 22, 2023. The facility is secured by the assets of KBS and borrowings under the line are restricted for use to finance the operations of KBS. As of June 30, 2022, KBS was in compliance with the bi-annual financial covenants under the KBS Loan Agreement. On March 8, 2022, the borrowers under the KBS Loan Agreement entered into the Nineteenth Amendment to the KBS Loan Agreement to amend the financial covenants to require that KBS maintain (a) net cash income (as defined in the KBS Loan Agreement) of at least equal to no less than $0 for the trailing 6-month period ending June 30, 2022 and be no less than $500,000 for the trailing fiscal year end and (b) a minimum EBITDA (as defined in the KBS Loan Agreement) no less than $0 as of June 30, 2022 and no less than $850,000 as of the fiscal year end, as well as a waiver of certain covenants as of December 31, 2021. The eCapital credit facilities contain cross-default provisions and subjective acceleration clauses which may, in the event of a material adverse event, as determined by eCapital, allow eCapital to declare the loans immediately due and payable or increase the interest rate. The facilities are also subject to a guaranty by the Company and the Company is responsible for certain facility and other fees. Borrowings under the eCapital credit facilities are classified as short-term obligations as the agreements contain a subjective acceleration clauses and require a lockbox arrangement whereby all receipts within the lockbox are swept daily to reduce borrowings outstanding. Term Loan We and certain of our Investments subsidiaries (collectively, the “Star Borrowers”) are party to a Loan and Security Agreement with eCapital, as successor in interest to Gerber Finance, Inc. (as amended, the “Star Loan Agreement”), which provides for a credit facility with borrowing availability of up to $2.5 million, bearing interest at the prime rate plus 3.5% per annum, and matures on January 1, 2025, unless terminated in accordance with the terms therein (the “Star Loan”). The following table presents the Star Loan balance, net of unamortized debt issuance costs as of September 30, 2022 (in thousands): September 30, 2022 December 31, 2021 Amount Amount eCapital - Star Loan Principal $ 964 $ 1,246 Unamortized debt issuance costs (100) (176) eCapital - Star Loan Principal, net $ 864 $ 1,070 The Star Loan, as amended, requires monthly payments of principal of $33 thousand plus interest at the prime rate plus 3% per annum through the earlier of maturity in January 2025 or the termination, maturity or repayment of the EBGL credit facility. The Star Loan is secured by the assets of SRE, 947 Waterford Road, LLC, 300 Park Street, LLC and 56 Mechanic Falls Road, LLC and guaranteed by the Company. The Star loan is subject to certain annual financial covenants. The financial covenants under the Star Loan Agreement include maintenance of a Debt Service Coverage Ratio of not less than 1:00 to 1:00, as defined in the Star Loan Agreement. The occurrence of any event of default under the Star Loan Agreement may result in the obligations of the Star Borrowers becoming immediately due and payable. As of December 31, 2021, no event of default was deemed to have occurred and the Star Borrowers were in compliance with the annual financial covenants under the Star Loan Agreement measured as of December 31, 2021. The outstanding balance is classified as a short-term obligation as a result of the acceleration clauses within the EBGL and KBS credit facility and the cross-default provisions. Paycheck Protection Program From April 2020 through May 2020, the Company and its subsidiaries received $6.7 million of loans under the Paycheck Protection Program (“PPP”). Total PPP loans received by the Healthcare division and Construction division were $5.5 million and $1.2 million, respectively. During the fiscal years ended 2020 and 2021, the Company applied for forgiveness on all PPP loans. As of December 31, 2021, all PPP loans were forgiven, resulting in a gain of $4.2 million in 2021 and $2.5 million in 2020.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies In the normal course of business, we have been and will likely continue to be subject to other litigation or administrative proceedings incidental to our business, such as claims related to compliance with regulatory standards, customer disputes, employment practices, wage and hour disputes, product liability, professional liability, malpractice liability, commercial disputes, licensure restrictions or denials, and warranty or patent infringement. Responding to litigation or administrative proceedings, regardless of whether they have merit, can be expensive and disruptive to normal business operations. We are not able to predict the timing or outcome of these matters and currently do not expect that the resolution of these matters will have a material adverse effect on our financial position or results of operations. The outcome of litigation and the amount or range of potential loss at different points in time may be difficult to ascertain. Among other things, uncertainties can include how trial and appellate courts will apply the law and interpret facts, as well as the contractual and statutory obligations of other indemnifying and insuring parties. The estimated range of reasonably possible losses, and their effect on our financial position is based upon currently available information and is subject to significant judgment and a variety of assumptions, as well as known and unknown uncertainties. In Livingston v. Digirad Corporation, et. al., the District Court, N.D. Ala. entered a dismissal on September 19, 2022. In contemplation of a dismissal, the Company agreed to settle for less than the anticipated cost of ongoing litigation with no admission of liability. The original complaint, filed in December 2018, alleged violations of the False Claims Act and Stark Law beginning in 2016. The amount of the claim was not known until the third quarter of 2022. The potential settlement amount of $200 thousand, plus a portion of attorney’s fees, is reflected as a component of accrued liabilities in the condensed Consolidated Balance Sheet as of September 30, 2022.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We provide for income taxes under the asset and liability method. This approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of differences between the tax basis of assets or liabilities and their carrying amounts in the financial statements. We provide a valuation allowance for deferred tax assets if it is more likely than not that these items will expire before we are able to realize their benefit. We calculate the valuation allowance in accordance with the authoritative guidance relating to income taxes, which requires an assessment of both positive and negative evidence regarding the realizability of these deferred tax assets, when measuring the need for a valuation allowance. Significant judgment is required in determining any valuation allowance against deferred tax assets. We continue to record a full valuation allowance against our deferred tax assets and intend to maintain a valuation allowance until sufficient positive evidence exists to support its reversal. Intraperiod tax allocation rules require us to allocate our provision for income taxes between continuing operations and other categories of comprehensive income, such as discontinued operations. For the three months ended September 30, 2022, we recorded an income tax benefit of $367 thousand within continuing operations and zero income tax expense within discontinued operations. For the three months ended September 30, 2021, we recorded zero income tax expense within continuing operations and discontinued operations. For the nine months ended September 30, 2022, we recorded an income tax expense of $256 thousand within continuing operations and zero income tax expense within discontinued operations. For the nine months ended September 30, 2021, we recorded an income tax expense of $34 thousand within continuing operations and an income tax expense of $72 thousand within discontinued operations. The tax expense for the nine months ended September 30, 2022 primarily relates to an ownership change under Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”) that occurred in January 2022 which required us to establish an additional valuation allowance on net operating losses that the Company cannot utilize in the future. As of September 30, 2022, we had unrecognized tax benefits of approximately $2.4 million related to uncertain tax positions. Included in the unrecognized tax benefits were $2.0 million of tax benefits that, if recognized, would reduce our annual effective tax rate, subject to the valuation allowance.

Segments

Segments	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Segments	Segments Our reportable segments are based upon our internal organizational structure; the manner in which our operations are managed; the criteria used by our Chief Executive Officer, who is our Chief Operating Decision Maker ("CODM"), to evaluate segment performance; the availability of separate financial information; and overall materiality considerations. Prior to 2022, we organized our reportable segments into four reportable segments: Diagnostic Imaging, Diagnostic Services, Construction and Investments. Effective the first quarter of 2022, we realigned our internal reporting structure into three reportable segments by combining Diagnostic Imaging and Diagnostic Services into one Healthcare segment to reflect the manner in which our CODM assesses performance and allocates resources: 1. Healthcare 2. Construction 3. Investments Segment information has been recast to conform to our current allocation methodology. It is as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 (1) 2022 2021 (1) Revenue by segment: Healthcare $ 13,137 $ 14,807 $ 40,467 $ 42,984 Construction 11,107 14,052 39,544 34,035 Investments 159 475 475 475 Intersegment elimination (159) (475) (475) (475) Consolidated revenue $ 24,244 $ 28,859 $ 80,011 $ 77,019 Gross profit (loss) by segment: Healthcare $ 2,725 $ 3,256 $ 9,579 $ 9,263 Construction 3,132 541 7,203 (759) Investments 100 425 253 299 Intersegment elimination (158) (475) (474) (475) Consolidated gross profit $ 5,799 $ 3,747 $ 16,561 $ 8,328 Income (loss) from operations by segment: Healthcare $ (1,036) $ 955 $ (953) $ 2,627 Construction 1,149 (956) 680 (6,341) Investments 97 123 236 278 Star equity corporate and intersegment elimination (1,701) (2,006) (5,207) $ (4,526) Segment loss from operations $ (1,491) $ (1,884) $ (5,244) $ (7,962) Depreciation and amortization by segment: Healthcare $ 330 $ 321 $ 967 $ 998 Construction 489 489 1,471 1,450 Investments 58 50 221 176 Total depreciation and amortization $ 877 $ 860 $ 2,659 $ 2,624

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Star Equity Holdings, Inc. On December 10, 2021, the Company entered into a securities purchase agreement with its Executive Chairman, Jeffrey E. Eberwein, relating to the issuance and sale of 650,000 shares of the Company’s common stock, par value $0.0001 per share (the “Common Stock”) at a purchase price of $3.25 per share pursuant to a private placement. As of September 30, 2022, Mr. Eberwein owned 2,559,737 shares of Common Stock, representing approximately 16.91% of our outstanding Common Stock. In addition, as of September 30, 2022, Mr. Eberwein owned 1,243,422 shares of Series A Preferred Stock. ATRM Notes Payable ATRM had a total of $2.3 million of outstanding related party promissory notes payable to Lone Star Value Co-Invest I, LP and Lone Star Value Management as of December 31, 2020. These amounts were repaid in full during April 2021. Mr. Eberwein was the general partner of these entities.

Perpetual Preferred Stock

Perpetual Preferred Stock	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Perpetual Preferred Stock	Perpetual Preferred Stock Holders of shares of our Series A Preferred Stock are entitled to receive, when, as and if, authorized by the Company’s board of directors (or a duly authorized committee of the Company’s board of directors) and declared by the Company out of funds legally available for the payment of dividends, preferential cumulative cash dividends at the rate of 10.0% per annum of the liquidation preference of $10.00 per share. Dividends are payable quarterly, in arrears, by the last calendar day of March, June, September and December to holders of record at the close of business on the first day of each payment month. The Series A Preferred Stock is not convertible and does not have any voting rights, except when dividends are in arrears for six or more consecutive quarters, then the holders of those shares together with holders of all other series of preferred stock equal in rank will be entitled to vote separately as a class for the election of two additional directors to board of directors, until all dividends accumulated on such shares of Series A Preferred Stock for the past dividend periods and the dividend for the current dividend period shall have been fully paid or declared and a sum sufficient for the payment thereof set apart for payment. Under change of control or other conditions, the Series A Preferred Stock may be subject to redemption. The Company may redeem the Series A Preferred Stock upon the occurrence of a change of control, subject to certain conditions. The Company may also voluntarily redeem some or all of the Series A Preferred Stock on or after September 10, 2024. On February 25, 2022, May 19, 2022 and August 19, 2022, our board of directors declared cash dividends to holders of our Series A Preferred Stock of $0.25 per share, for an aggregate amount of approximately $1.4 million. The record dates for these dividends were March 1, 2022, June 1, 2022 and September 1, 2022, respectively, and the payment dates were March 10, 2022, June 10, 2022 and September 12, 2022, respectively. On June 2, 2021, the board of directors adopted a tax benefit preservation plan in the form of a Section 382 Rights Agreement (the “382 Agreement”). The 382 Agreement is intended to diminish the risk that our ability to use our net operating loss carryforwards to reduce future federal income tax obligations may become substantially limited due to an “ownership change,” as defined in Section 382 of the Code. The board of directors authorized and declared a dividend distribution of one right for each outstanding share of common stock, par value $0.0001 per share, to stockholders of record as of the close of business on June 14, 2021. Each right entitles the registered holder to purchase from the one one-thousandth of a share of Series C Participating Preferred Stock, par value $0.0001 per share (the “Series C Preferred Stock”), at an exercise price of $12.00 per one one-thousandth of a share of Series C Preferred Stock, subject to adjustment. The rights will become exercisable following (i) 10 days after a public announcement that a person or group has become an Acquiring Person (as defined in the 382 Agreement); and (ii) 10 business days (or a later date determined by the board of directors) after a person or group begins a tender or an exchange offer that, if completed, would result in that person or group becoming an Acquiring Person. In addition, upon the occurrence of certain events, the exercise price of the rights would be adjusted and holders of the rights (other than rights owned by an acquiring person or group) would be entitled to purchase common stock at approximately half of market value. Given the potential adjustment of the exercise price of the rights, the rights could cause substantial dilution to a person or group that acquires 4.99% or more of common stock on terms not approved by the board of directors. No rights were exercisable at September 30, 2022. There is no impact to financial results as a result of the adoption of the rights plan for the nine months ended September 30, 2022.

Equity Transactions

Equity Transactions	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Equity Transactions	Equity Transactions On January 24, 2022, we closed the 2022 Public Offering pursuant to an underwriting agreement with Maxim Group LLC (“Maxim”), as representative of the underwriters. Company issued and sold (A)(i) 9,175,000 shares of the Company’s Common Stock, (ii) an aggregate of 325,000 pre-funded warrants to purchase up to an aggregate of 325,000 shares of Common Stock, and (iii) an aggregate of 9,500,000 common stock purchase warrants (the “Firm Purchase Warrants”) to purchase up to 9,500,000 shares of Common Stock and (B) at the election of Maxim, (i) up to an additional 1,425,000 shares of Common Stock and/or (ii) up to an additional 1,425,000 shares of common stock purchase warrants (the “Option Purchase Warrants”, and together with the Firm Purchase Warrants, the “Warrants”). Maxim partially exercised its over-allotment option for the purchase of 1,425,000 Warrants for a price of $0.01 per Warrant. Each share of common stock (or pre-funded warrant in lieu thereof) was sold together with one common warrant to purchase one share of common stock at a price of $1.50 per share and common warrant. Gross proceeds, before deducting underwriting discounts and offering expenses and excluding any proceeds we may receive upon exercise of the Warrants, were $14.3 million and net proceeds were $12.7 million. In addition, as part of the 2022 Public Offering, the Company issued to Maxim 237,500 common stock purchase warrants (the “Underwriter’s Warrants”) to purchase up to 237,500 shares of Common Stock at an exercise price of $1.65 per common warrant. The Underwriter’s Warrants have an initial exercise date beginning July 19, 2022, and no exercises have occurred as of September 30, 2022. As of September 30, 2022, of the warrants issued through the public offering we closed on May 28, 2020 (the “2020 Public Offering”), 1.0 million warrants were exercised and 1.4 million warrants remained outstanding, which represents 0.7 million shares of common stock equivalents, at an exercise price of $2.25. As of September 30, 2022, of the Warrants issued through the 2022 Public Offering, there were 10.9 million Warrants and 0.3 million prefunded warrants outstanding at an exercise price of $1.50 and $0.01, respectively. The Underwriter’s Warrants have not been exercised.

Preferred Stock Rights

Preferred Stock Rights	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Preferred Stock Rights	Perpetual Preferred Stock Holders of shares of our Series A Preferred Stock are entitled to receive, when, as and if, authorized by the Company’s board of directors (or a duly authorized committee of the Company’s board of directors) and declared by the Company out of funds legally available for the payment of dividends, preferential cumulative cash dividends at the rate of 10.0% per annum of the liquidation preference of $10.00 per share. Dividends are payable quarterly, in arrears, by the last calendar day of March, June, September and December to holders of record at the close of business on the first day of each payment month. The Series A Preferred Stock is not convertible and does not have any voting rights, except when dividends are in arrears for six or more consecutive quarters, then the holders of those shares together with holders of all other series of preferred stock equal in rank will be entitled to vote separately as a class for the election of two additional directors to board of directors, until all dividends accumulated on such shares of Series A Preferred Stock for the past dividend periods and the dividend for the current dividend period shall have been fully paid or declared and a sum sufficient for the payment thereof set apart for payment. Under change of control or other conditions, the Series A Preferred Stock may be subject to redemption. The Company may redeem the Series A Preferred Stock upon the occurrence of a change of control, subject to certain conditions. The Company may also voluntarily redeem some or all of the Series A Preferred Stock on or after September 10, 2024. On February 25, 2022, May 19, 2022 and August 19, 2022, our board of directors declared cash dividends to holders of our Series A Preferred Stock of $0.25 per share, for an aggregate amount of approximately $1.4 million. The record dates for these dividends were March 1, 2022, June 1, 2022 and September 1, 2022, respectively, and the payment dates were March 10, 2022, June 10, 2022 and September 12, 2022, respectively. On June 2, 2021, the board of directors adopted a tax benefit preservation plan in the form of a Section 382 Rights Agreement (the “382 Agreement”). The 382 Agreement is intended to diminish the risk that our ability to use our net operating loss carryforwards to reduce future federal income tax obligations may become substantially limited due to an “ownership change,” as defined in Section 382 of the Code. The board of directors authorized and declared a dividend distribution of one right for each outstanding share of common stock, par value $0.0001 per share, to stockholders of record as of the close of business on June 14, 2021. Each right entitles the registered holder to purchase from the one one-thousandth of a share of Series C Participating Preferred Stock, par value $0.0001 per share (the “Series C Preferred Stock”), at an exercise price of $12.00 per one one-thousandth of a share of Series C Preferred Stock, subject to adjustment. The rights will become exercisable following (i) 10 days after a public announcement that a person or group has become an Acquiring Person (as defined in the 382 Agreement); and (ii) 10 business days (or a later date determined by the board of directors) after a person or group begins a tender or an exchange offer that, if completed, would result in that person or group becoming an Acquiring Person. In addition, upon the occurrence of certain events, the exercise price of the rights would be adjusted and holders of the rights (other than rights owned by an acquiring person or group) would be entitled to purchase common stock at approximately half of market value. Given the potential adjustment of the exercise price of the rights, the rights could cause substantial dilution to a person or group that acquires 4.99% or more of common stock on terms not approved by the board of directors. No rights were exercisable at September 30, 2022. There is no impact to financial results as a result of the adoption of the rights plan for the nine months ended September 30, 2022.

Variable Interest Entity

Variable Interest Entity	9 Months Ended
	Sep. 30, 2022
Variable Interest Entity, Not Primary Beneficiary, Disclosures [Abstract]
Variable Interest Entity	Variable Interest Entity VIE in which we are not the Primary Beneficiary We have an investment in a VIE of $0.3 million, recorded in Other Assets, in which we are not the primary beneficiary. This VIE is a small private company that is primarily involved in research related to new heart imaging technologies. We have determined that the governance structures of this entity do not allow us to direct the activities that would significantly affect its economic performance. Therefore, we are not the primary beneficiary, and the results of operations and financial position of the VIE are not included in our condensed consolidated financial statements. We account for this investment as non-marketable equity securities which is valued at cost less impairment.

Basis of Presentation and Sig_2

Basis of Presentation and Significant Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated financial statements included in this Form 10-Q have been prepared in accordance with the U.S. Securities and Exchange Commission (the “SEC”) instructions for Quarterly Reports on Form 10-Q. Accordingly, the condensed consolidated financial statements are unaudited and do not contain all the information required by U.S. generally Accepted Accounting Principles (“GAAP”) to be included in a full set of financial statements. The unaudited condensed Consolidated Balance Sheet at December 31, 2021 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by GAAP for a complete set of financial statements. The audited consolidated financial statements for our fiscal year ended December 31, 2021, filed with the SEC on Form 10-K on March 31, 2022, include a summary of our significant accounting policies and should be read in conjunction with this Form 10-Q. In the opinion of management, all material adjustments necessary to present fairly the results of operations, cash flows, and balance sheets for such periods have been included in this Form 10-Q. All such adjustments are of a normal recurring nature. The results of operations for interim periods are not necessarily indicative of the results of operations for the entire year.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and disclosures made in the accompanying notes to the condensed consolidated financial statements. Significant estimates and judgments include those related to revenue recognition, goodwill valuation, and income taxes. Actual results could materially differ from those estimates.
Revenue Recognition	Revenue Recognition We recognize revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606 and Topic 842. Pursuant to ASC 606, Revenue from Contracts with Customers , we recognize revenue when a customer obtains control of promised goods or services. We record the amount of revenue that reflects the consideration that we expect to receive in exchange for those goods or services. We apply the following five-step model in order to determine this amount: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. We have elected to use the practical expedient under ASC 606 to exclude disclosures of unsatisfied remaining performance obligations for (i) contracts having an original expected length of one year or less or (ii) contracts for which the practical expedient has been applied to recognize revenue at the amount for which it has a right to invoice. Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to receive in exchange for those products or services. Taxes collected from customers, which are subsequently remitted to governmental authorities, are excluded from revenue. The majority of our contracts have a single performance obligation, as we provide a series of distinct goods or services that are substantially the same and are transferred with the same pattern to the customer. For contracts with multiple performance obligations, we allocate the total transaction price to each performance obligation using our best estimate of the standalone selling price of each distinct good or service in the contract. We use an observable price to determine the stand-alone selling price for separate performance obligations or a cost plus margin approach when one is not available. For bill and hold sales, we determine when the customer obtains control of the product on a case-by-case basis to determine the amount of revenue to recognize each period. Revenue recognition is evaluated on a contract by contract basis. Performance obligations are satisfied over time as work progresses or at a point in time. A performance obligation is satisfied over time if we have an enforceable right to payment. Determining if there is an enforceable right to payment is assessed on a contract by contract basis. For contracts requiring over time revenue recognition, the selection of the method to measure progress towards completion requires judgment and is based on the nature of the products or services to be provided. We use a cost-based input measurement of progress because it best depicts the transfer of assets to the customer, which occurs as costs are incurred during the manufacturing process or as services are rendered. Under the cost-based measure of progress, the extent of progress towards completion is measured based on the costs incurred to date. Our products are generally not sold with a right of return and the Company does not provide significant credits or incentives, which may be variable consideration when estimating the amount of revenue to be recognized. Healthcare Services Revenue Recognition. We generate service revenue primarily from providing diagnostic services to our customers. Service revenue within our Healthcare reportable segment is derived from providing our customers with contract diagnostic services, which includes use of our imaging systems, qualified personnel, radiopharmaceuticals, licensing, logistics and related items required to perform testing in their own offices. We bill customers either on a per-scan or fixed-payment methodology, depending upon the contract that is negotiated with the customer. Within our Healthcare segment, we also rent cameras to healthcare customers for use in their operations. Rental revenues are structured as either a weekly or monthly payment arrangement, and are recognized in the month that rental assets are provided. Revenue related to provision of our services is recognized at the time services are performed. Healthcare Product and Product-Related Revenue Recognition. We generate revenue from product and product-related sales, primarily from the sale of gamma cameras, accessories, and radiopharmaceuticals doses. Healthcare product revenues are generated from the sale of internally developed solid-state gamma camera imaging systems and post-warranty camera maintenance service contracts. Revenue from sales of imaging systems is generally recognized at point in time upon delivery of systems and acceptance by customers. We also provide installation services and training on cameras sold, primarily in the United States. Installation and initial training is generally performed shortly after delivery and the revenue related to the provision of these services is recognized at the time services are performed. Neither installation nor training is essential to the functionality of the product. Finally, we offer camera maintenance service contracts that are sold beyond the term of the initial warranty, generally one year from the date of purchase. Revenue from these service contracts is deferred and recognized ratably over the period of the obligation. We offer time and material services and record revenue when service is performed. Radiopharmaceuticals doses revenue, generated by Healthcare, is generally recognized when delivered to the customer. Construction Revenue Recognition. Our Construction division is made up of three operating businesses: KBS Builders, Inc. (“KBS”), EdgeBuilder, Inc. (“EdgeBuilder”), and Glenbrook Building Supply, Inc. (“Glenbrook”)—with the latter two managed together and referred to jointly as “EBGL”. KBS, EdgeBuilder and Glenbrook are wholly-owned subsidiaries of Star Equity and are referred to collectively herein, and together with ATRM Holdings, Inc. (“ATRM”), as the “Construction Subsidiaries.” Within the Construction division, we service residential and commercial construction projects by manufacturing modular housing units and other products and supplying general contractors with building materials. KBS manufactures modular buildings for both single-family residential homes and larger, commercial building projects. EdgeBuilder manufactures structural wall panels, permanent wood foundation systems and other engineered wood products, and Glenbrook is a retail supplier of lumber and other building supplies. Retail sales at Glenbrook are recognized at the point of sale. For bill and hold sales, we determine when the customer obtains control of the product on a case-by-case basis to determine the amount of revenue to recognize each period. Revenue is generally recognized at point in time upon delivery of product or over time by measuring progress towards completion. Billings in excess of costs and estimated profit. We recognize billings in excess of costs and estimated profit on uncompleted contracts within current liabilities. Such amounts relate to fixed-price contracts recognized over time, and represents payments in advance of performing the related contract work. Billings in excess of costs and estimated profit on uncompleted contracts are not considered to be a significant financing component because they are generally used to meet working capital demands that can be higher in the early stages of a contract. Contract liabilities are classified in deferred revenue in the condensed Consolidated Balance Sheets. Contract liabilities are reduced when the associated revenue from the contract is recognized, which is generally within one year. Contract Assets. We recognize an asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one year. The Company applies a practical expedient to expense costs as incurred for costs to obtain a contract when the amortization period would have been one year or less. These costs mainly include the internal sales commissions; under the terms of these programs these are generally earned and the costs are recognized at the time the revenue is recognized. Deferred Revenue
Lessee Accounting	Lessee Accounting We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, operating lease liabilities, and operating lease liabilities, net of current portion in our condensed Consolidated Balance Sheets. Finance leases are included in property and equipment, finance lease liabilities, net of current portion, and finance lease liabilities in our condensed Consolidated Balance Sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. We use the implicit discount rate when readily determinable; however, as most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The ROU asset also includes any lease payments made and excludes lease incentives. Our lease valuation may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. We elected not to separate lease and non-lease components of our leases in which we are the lessee and lessor. Additionally, we elected not to recognize right-of-use assets and leases liabilities that arise from short-term leases of twelve months or less.
Lessor Accounting	Lessor Accounting The majority of the lease income of the Healthcare division comes from camera rentals. We determine lease classification at the commencement date. Leases not classified as sales-type or direct financing leases are classified as operating leases. The primary accounting criteria we use for lease classification are (a) review to determine if the lease transfers ownership of the underlying asset to the lessee by the end of the lease term, (b) review to determine if the lease grants the lessee a purchase option that the lessee is reasonably certain to exercise, (c) determine, using a seventy-five percent or more threshold, if the lease term is for a major part of the remaining economic life of the underlying asset (however, we do not use this classification criterion when the lease commencement date falls within the last 25 percent of the total economic life of the underlying asset) and (d) determine, using a 90 percent or more threshold, if the present value of the sum of the lease payments and any residual value guarantees equal or exceeds substantially all of the fair value of the underlying asset. We do not lease equipment of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. Each of our leases is classified as an operating lease. We elected the operating lease practical expedient for our leases and do not separate non-lease components of regular maintenance services from associated lease components. This practical expedient is available when both of the following are met: (i) the timing and pattern of transfer of the non-lease components and associated lease component are the same and (ii) the lease component, if accounted for separately, would be classified as an operating lease. Property taxes paid by the lessor that are reimbursed by the lessee are considered to be lessor costs of owning the asset, and are recorded gross with revenue included in other non-interest income and expense recorded in operating expenses. We selected a lessor accounting policy election to exclude from revenue and expenses sales taxes and other similar taxes assessed by a governmental authority on lease revenue-producing transactions and collected by the lessor from a lessee. Operating lease equipment is carried at cost less accumulated depreciation. Operating lease equipment is depreciated to its estimated residual value using the straight-line method over the lease term or estimated useful life of the asset. Rental revenue on operating leases is recognized on a straight-line basis over the lease term unless collectability is not probable. In these cases, rental revenue is recognized as payments are received.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments, which potentially subject us to concentrations of credit risk, consist primarily of cash and cash equivalents and accounts receivable. We limit our exposure to credit loss by generally placing cash in high credit quality financial institutions. Cash balances are maintained primarily at major financial institutions in the United States and a portion of which exceed the regulatory limit of $250,000 insured by the Federal Deposit Insurance Corporation (FDIC). We have not experienced any credit losses associated with our cash balances. Additionally, we have established guidelines regarding diversification of our investments and their maturities, which are designed to maintain principal and maximize liquidity.
Variable Interest Entities	Variable Interest Entities We determine at the inception of each arrangement whether an entity in which we have made an investment or in which we have other variable interests is considered a variable interest entity (“VIE”). We consolidate VIEs when we are the primary beneficiary. We are the primary beneficiary of a VIE when we have the power to direct activities that most significantly affect the economic performance of the VIE and have the obligation to absorb the significant losses or benefits. If we are not the primary beneficiary in a VIE, we account for the investment or other variable interests in a VIE in accordance with applicable GAAP. Periodically, we assess whether any changes in our interest or relationship with the entity affect our determination of whether the entity is a VIE and, if so, whether we are the primary beneficiary.
Reclassification of Prior Year Presentation	Reclassification of Prior Year Presentation Paycheck Protection Program Loan forgiveness reclassification has been made to the prior period financial statements to conform to the current year financial statement presentation of the condensed Consolidated Statements of Operations. This change did not impact previously reported net loss, loss per share, stockholders’ equity, total assets or the condensed Consolidated Statements of Cash Flows. Finance Lease liabilities and Investments reclassifications have been made to the prior period financial statements to conform to the current year financial statement presentation of the condensed Consolidated Balance Sheets. These changes did not impact previously reported net (loss) income, (loss) income per share, stockholders’ equity, total liabilities, total assets or the condensed Consolidated Statements of Cash Flows.
New Accounting Standards To Be Adopted and Recently Adopted Accounting Standards	New Accounting Standards To Be Adopted No new accounting standards were issued in the quarter ended September 30, 2022 that are expected to have a material impact on our financial statements. Recently Adopted Accounting Standards No accounting standards were adopted in the quarter ended September 30, 2022 that are expected to have a material impact on our financial statements.
Commitments and Contingencies	In the normal course of business, we have been and will likely continue to be subject to other litigation or administrative proceedings incidental to our business, such as claims related to compliance with regulatory standards, customer disputes, employment practices, wage and hour disputes, product liability, professional liability, malpractice liability, commercial disputes, licensure restrictions or denials, and warranty or patent infringement. Responding to litigation or administrative proceedings, regardless of whether they have merit, can be expensive and disruptive to normal business operations. We are not able to predict the timing or outcome of these matters and currently do not expect that the resolution of these matters will have a material adverse effect on our financial position or results of operations. The outcome of litigation and the amount or range of potential loss at different points in time may be difficult to ascertain. Among other things, uncertainties can include how trial and appellate courts will apply the law and interpret facts, as well as the contractual and statutory obligations of other indemnifying and insuring parties. The estimated range of reasonably possible losses, and their effect on our financial position is based upon currently available information and is subject to significant judgment and a variety of assumptions, as well as known and unknown uncertainties.

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations Information	The following table presents financial results of DMS Health for the three and nine months ended September 30, 2021. There have been no activities for the nine months ended September 30, 2022 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2021 2021 Total revenues $ — $ 9,490 Total cost of revenues — 6,973 Gross profit — 2,517 Operating expenses: Selling, general and administrative — 1,469 Total operating expenses — 1,469 Income from discontinued operations — 1,048 Interest expense, net — (180) Gain on sale of discontinued operations — 5,159 Income from discontinuing operations before income taxes — 6,027 Income tax expense — (72) Income from discontinuing operations $ — $ 5,955 The following table presents the significant non-cash operating, investing and financing activities from discontinued operations for the nine months ended September 30, 2021 (in thousands): Nine Months Ended September 30, 2021 Operating activities Depreciation $ 7 Non-cash lease expense 256 Write-off of borrowing costs 130 Gain on sale of DMS discontinued operations (5,159) Investing activities Purchase of property and equipment (154) Proceeds from sale of discontinued operations 18,750 Proceeds from sale of property and equipment 3 Following is the reconciliation of purchase price to the gain recognized in income from discontinued operations for the nine months ended September 30, 2021 (in thousands): Estimated proceeds of the disposition, net of transaction costs $ 18,750 Assets of the businesses (20,920) Liabilities of the businesses 7,712 Transaction expenses (383) Pre-tax gain on the disposition $ 5,159

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables present our revenues for the three and nine months ended September 30, 2022 and 2021, disaggregated by major source (in thousands): Three Months Ended September 30, 2022 Healthcare Construction Total Major Goods/Service Lines Mobile Imaging $ 9,867 $ — $ 9,867 Camera 1,302 — 1,302 Camera Support 1,853 — 1,853 Healthcare Revenue from Contracts with Customers 13,022 — 13,022 Lease Income 115 — 115 Construction — 11,107 11,107 Total Revenues $ 13,137 $ 11,107 $ 24,244 Timing of Revenue Recognition Services and goods transferred over time $ 10,072 $ 3,816 $ 13,888 Services and goods transferred at a point in time 3,065 7,291 10,356 Total Revenues $ 13,137 $ 11,107 $ 24,244 Three Months Ended September 30, 2021 Healthcare Construction Total Major Goods/Service Lines Mobile Imaging $ 11,036 $ — $ 11,036 Camera 2,057 — 2,057 Camera Support 1,652 — 1,652 Healthcare Revenue from Contracts with Customers 14,745 — 14,745 Lease Income 62 — 62 Construction — 14,052 14,052 Total Revenues $ 14,807 $ 14,052 $ 28,859 Timing of Revenue Recognition Services and goods transferred over time $ 11,384 $ 232 $ 11,616 Services and goods transferred at a point in time 3,423 13,820 17,243 Total Revenues $ 14,807 $ 14,052 $ 28,859 Nine Months Ended September 30, 2022 Healthcare Construction Total Major Goods/Service Lines Mobile Imaging $ 31,096 $ — $ 31,096 Camera 3,895 — 3,895 Camera Support 5,199 — 5,199 Healthcare Revenue from Contracts with Customers 40,190 — 40,190 Lease Income 277 — 277 Construction — 39,544 39,544 Total Revenues $ 40,467 $ 39,544 $ 80,011 Timing of Revenue Recognition Services and goods transferred over time $ 31,727 $ 11,569 $ 43,296 Services and goods transferred at a point in time 8,740 27,975 36,715 Total Revenues $ 40,467 $ 39,544 $ 80,011 Nine Months Ended September 30, 2021 Healthcare Construction Total Major Goods/Service Lines Mobile Imaging $ 32,903 $ — $ 32,903 Camera 4,943 — 4,943 Camera Support 4,961 — 4,961 Healthcare Revenue from Contracts with Customers 42,807 — 42,807 Lease Income 177 41 218 Construction — 33,994 33,994 Total Revenues $ 42,984 $ 34,035 $ 77,019 Timing of Revenue Recognition Services and goods transferred over time $ 34,529 $ 3,180 $ 37,709 Services and goods transferred at a point in time 8,455 30,855 39,310 Total Revenues $ 42,984 $ 34,035 $ 77,019
Changes in Deferred Revenue	Changes in the deferred revenue for nine months ended September 30, 2022, is as follows (in thousands): Balance at December 31, 2021 $ 2,869 Revenue recognized that was included in balance at beginning of the year (1,965) Deferred revenue, net, related to contracts entered into during the year 3,209 Balance at September 30, 2022 $ 4,113 Changes in the billings in excess of costs and estimated profit for nine months ended September 30, 2022 is as follows (in thousands): Balance at December 31, 2021 $ 312 Revenue recognized that was included in balance at beginning of the year (312) Billings in excess of costs, related to contracts entered into during the year — Balance at September 30, 2022 $ —

Basic and Diluted Net Income _2

Basic and Diluted Net Income (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Reconciliation of Shares Used to Compute Basic and Diluted Net Income (Loss) Per Share	The following table sets forth the reconciliation of shares used to compute basic and diluted net (loss) or income per share for the periods indicated (in thousands): Three Months Ended Nine Months Ended 2022 2021 2022 2021 Numerator: Income (loss) from continuing operations, net of tax $ (1,884) $ (2,141) $ (7,161) $ (4,520) Income (loss) from discontinued operations, net of tax — — — 5,955 Net income (loss) (1,884) (2,141) (7,161) 1,435 Deemed dividend on Series A perpetual preferred stock (479) (479) (1,437) (1,437) Net income (loss) attributable to common shareholders $ (2,363) $ (2,620) $ (8,598) $ (2) Denominator: Weighted average common shares outstanding 15,109 5,101 14,208 5,019 Weighted average prefunded warrants outstanding 325 — 295 — Weighted average shares outstanding - basic and diluted 15,434 5,101 14,503 5,019 Net income (loss) per share—basic and diluted Net income (loss) per share, continuing operations $ (0.12) $ (0.42) $ (0.49) $ (0.90) Net income (loss) per share, discontinued operations $ — $ — $ — $ 1.19 Net income (loss) per share—basic and diluted* $ (0.12) $ (0.42) $ (0.49) $ 0.29 Deemed dividend on Series A cumulative perpetual preferred stock per share $ (0.03) $ (0.09) $ (0.10) $ (0.29) Net income (loss) per share, attributable to common shareholders—basic and diluted* $ (0.15) $ (0.51) $ (0.59) $ — *Earnings per share may not add due to rounding
Schedule of Antidilutive Securities Excluded from Computation of Net Income (Loss) Per Share	The computation of diluted earnings per share excludes stock options, RSUs, and stock warrants that are anti-dilutive. The following common stock equivalents were anti-dilutive (in thousands): Three Months Ended Nine Months Ended 2022 2021 2022 2021 Stock options 3 11 5 19 Restricted stock units 109 67 128 73 Stock warrants 11,865 730 10,843 783 Total 11,977 808 10,976 875

Supplementary Balance Sheet I_2

Supplementary Balance Sheet Information (Tables)	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory	The components of inventories are as follows (in thousands): September 30, 2022 December 31, 2021 Raw materials $ 8,122 $ 5,870 Work-in-process 3,078 2,145 Finished goods 2,184 830 Total inventories 13,384 8,845 Less reserve for excess and obsolete inventories (319) (320) Total inventories, net $ 13,065 $ 8,525
Schedule of Property and Equipment	Property and equipment consist of the following (in thousands): September 30, 2022 December 31, 2021 Land $ 805 $ 805 Buildings and leasehold improvements 4,843 4,823 Machinery and equipment 25,088 24,881 Computer hardware and software 2,451 2,387 Gross property and equipment 33,187 32,896 Accumulated depreciation (24,688) (23,978) Total property and equipment, net $ 8,499 $ 8,918
Schedule of Product Warranty Liability	The activities related to our warranty reserve for the period ended September 30, 2022 and year ended December 31, 2021 are as follows (in thousands): September 30, 2022 December 31, 2021 Balance at the beginning of year $ 569 $ 214 Charges to cost of revenues 49 963 Applied to liability (371) (608) Balance at the end of period $ 247 $ 569

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Schedule of Lease Cost and Other Information	The components of lease expense are as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Operating lease cost $ 408 $ 363 $ 1,205 $ 1,056 Finance lease cost: Amortization of finance lease assets $ 132 $ 117 $ 356 $ 393 Interest on finance lease liabilities 13 19 44 63 Total finance lease cost $ 145 $ 136 $ 400 $ 456 Supplemental cash flow information related to leases from continuing operations was as follows (in thousands): Nine Months Ended September 30, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 885 $ 867 Operating cash flows from finance leases $ 44 $ 63 Financing cash flows from finance leases $ 466 $ 494 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 1,436 $ 1,532
Schedule of Balance Sheet Information	Supplemental balance sheet information related to leases was as follows (in thousands): September 30, December 31, Weighted average remaining lease term (in years) Operating leases 3.8 3.9 Finance leases 2.3 2.6 Weighted average discount rate Operating leases 4.63 % 4.23 % Finance leases 5.98 % 5.05 %
Schedule of Future Minimum Finance Lease Payments	The future minimum lease payments due under both non-cancelable operating leases and finance leases having initial or remaining lease terms in excess of one year as of September 30, 2022 were as follows (in thousands): Operating Leases Finance Leases 2022 (excludes the nine months ended September 30, 2022) $ 408 $ 147 2023 1,587 428 2024 1,427 274 2025 905 106 2026 590 16 2027 and thereafter 361 1 Total future minimum lease payments 5,278 972 Less amounts representing interest 372 53 Present value of lease obligations $ 4,906 $ 919
Schedule of Future Minimum Operating Lease Payments, Lessee	The future minimum lease payments due under both non-cancelable operating leases and finance leases having initial or remaining lease terms in excess of one year as of September 30, 2022 were as follows (in thousands): Operating Leases Finance Leases 2022 (excludes the nine months ended September 30, 2022) $ 408 $ 147 2023 1,587 428 2024 1,427 274 2025 905 106 2026 590 16 2027 and thereafter 361 1 Total future minimum lease payments 5,278 972 Less amounts representing interest 372 53 Present value of lease obligations $ 4,906 $ 919

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Financial Assets Measured at Fair Value on a Recurring Basis	The following table presents information about our financial assets that are measured at fair value on a recurring basis, and indicates the fair value hierarchy of the valuation techniques we utilize to determine such fair value at September 30, 2022 and December 31, 2021 (in thousands): Fair Value as of September 30, 2022 Level 1 Level 2 Level 3 Total Assets (Liabilities): Equity securities $ 3,180 $ — $ — $ 3,180 Lumber derivative contracts (635) — — (635) VIE Investments — — 337 337 Total $ 2,545 $ — $ 337 $ 2,882 Fair Value as of December 31, 2021 Level 1 Level 2 Level 3 Total Assets (Liabilities): Equity securities $ 47 $ — $ — $ 47 Lumber derivative contracts 666 — — 666 VIE Investments — — 337 337 Total $ 713 $ — $ 337 $ 1,050
Derivative Instruments, Gain (Loss)	Gains and losses from lumber derivative contracts are recorded in cost of goods sold of the condensed Consolidated Statements of Operations and included the following for the nine months ended September 30: September 30, 2022 September 30, 2021 Amount Amount Unrealized loss on lumber derivatives $ 1,298 $ 322 Realized loss on lumber derivatives 549 76 Total loss on lumber derivatives $ 1,847 $ 398

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Short-term Debt	A summary of debt as of September 30, 2022 and December 31, 2021 is as follows (dollars in thousands): September 30, 2022 December 31, 2021 Amount Weighted-Average Interest Rate Amount Weighted-Average Interest Rate Revolving Credit Facility - eCapital KBS $ 909 9.00% $ 3,131 6.00% Revolving Credit Facility - eCapital EBGL 2,595 9.00% 1,652 6.00% Revolving Credit Facility - Webster 7,484 5.64% 7,016 2.60% Total Short-term Revolving Credit Facilities $ 10,988 6.71% $ 11,799 3.98% eCapital - Star Loan Principal, net $ 864 9.25% $ 1,070 6.25% Short Term Loan $ 864 9.25% $ 1,070 6.25% Total Short-term debt $ 11,852 6.90% $ 12,869 4.17%
Summary of Long-Term Debt	A summary of debt as of September 30, 2022 and December 31, 2021 is as follows (dollars in thousands): September 30, 2022 December 31, 2021 Amount Weighted-Average Interest Rate Amount Weighted-Average Interest Rate Revolving Credit Facility - eCapital KBS $ 909 9.00% $ 3,131 6.00% Revolving Credit Facility - eCapital EBGL 2,595 9.00% 1,652 6.00% Revolving Credit Facility - Webster 7,484 5.64% 7,016 2.60% Total Short-term Revolving Credit Facilities $ 10,988 6.71% $ 11,799 3.98% eCapital - Star Loan Principal, net $ 864 9.25% $ 1,070 6.25% Short Term Loan $ 864 9.25% $ 1,070 6.25% Total Short-term debt $ 11,852 6.90% $ 12,869 4.17% The following table presents the Star Loan balance, net of unamortized debt issuance costs as of September 30, 2022 (in thousands): September 30, 2022 December 31, 2021 Amount Amount eCapital - Star Loan Principal $ 964 $ 1,246 Unamortized debt issuance costs (100) (176) eCapital - Star Loan Principal, net $ 864 $ 1,070

Segments (Tables)

Segments (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Segment information has been recast to conform to our current allocation methodology. It is as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 (1) 2022 2021 (1) Revenue by segment: Healthcare $ 13,137 $ 14,807 $ 40,467 $ 42,984 Construction 11,107 14,052 39,544 34,035 Investments 159 475 475 475 Intersegment elimination (159) (475) (475) (475) Consolidated revenue $ 24,244 $ 28,859 $ 80,011 $ 77,019 Gross profit (loss) by segment: Healthcare $ 2,725 $ 3,256 $ 9,579 $ 9,263 Construction 3,132 541 7,203 (759) Investments 100 425 253 299 Intersegment elimination (158) (475) (474) (475) Consolidated gross profit $ 5,799 $ 3,747 $ 16,561 $ 8,328 Income (loss) from operations by segment: Healthcare $ (1,036) $ 955 $ (953) $ 2,627 Construction 1,149 (956) 680 (6,341) Investments 97 123 236 278 Star equity corporate and intersegment elimination (1,701) (2,006) (5,207) $ (4,526) Segment loss from operations $ (1,491) $ (1,884) $ (5,244) $ (7,962) Depreciation and amortization by segment: Healthcare $ 330 $ 321 $ 967 $ 998 Construction 489 489 1,471 1,450 Investments 58 50 221 176 Total depreciation and amortization $ 877 $ 860 $ 2,659 $ 2,624

Basis of Presentation and Sig_3

Basis of Presentation and Significant Policies - Narrative (Details)		3 Months Ended		9 Months Ended
	Mar. 31, 2021 segment	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of operating segments | segment	3
Preferred stock, dividend rate, percentage				10%
Preferred stock, liquidation preference per share (in usd per share) | $ / shares		$ 10		$ 10
Income (loss) from continuing operations, net of tax		$ (1,884,000)	$ (2,141,000)	$ (7,161,000)	$ (4,520,000)
Accumulated deficit		(135,130,000)		(135,130,000)		$ (127,969,000)
Cash and cash equivalents		8,503,000	$ 5,572,000	8,503,000	$ 5,572,000	4,538,000
Short-term debt		11,852,000		$ 11,852,000		12,869,000
Extended warranty period				1 year
Cash, FDIC insured amount		250,000		$ 250,000
Revolving Credit Facility | Revolving Credit Facility - Webster
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Short-term debt		$ 7,484,000		$ 7,484,000		$ 7,016,000
Series A Cumulative Perpetual Preferred Stock
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock, dividend rate, percentage				10%

Discontinued Operations - Narra

Discontinued Operations - Narrative (Details) - DMS Health - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	Apr. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Oct. 30, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Term of contract	3 years
Total revenues		$ 1,100
Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total consideration			$ 18,750	$ 18,750

Discontinued Operations - Finan

Discontinued Operations - Financial Results (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale of discontinued operations			$ 0	$ 847
Income from discontinuing operations	$ 0	$ 0	0	5,955
DMS Health
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues			$ 1,100
DMS Health | Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues		0		9,490
Total cost of revenues		0		6,973
Gross profit		0		2,517
Selling, general and administrative		0		1,469
Total operating expenses		0		1,469
Income from discontinued operations		0		1,048
Interest expense, net		0		(180)
Gain on sale of discontinued operations		0		5,159
Income from discontinuing operations before income taxes		0		6,027
Income tax expense		0		(72)
Income from discontinuing operations		$ 0		$ 5,955

Discontinued Operations - Suppl

Discontinued Operations - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Operating activities
Gain on disposal of discontinued operations	$ 0	$ (5,159)
Discontinued Operations, Disposed of by Sale | DMS Health
Operating activities
Depreciation		7
Non-cash lease expense		256
Write-off of borrowing costs		130
Gain on disposal of discontinued operations		(5,159)
Investing activities
Purchase of property and equipment		(154)
Proceeds from sale of discontinued operations		18,750
Proceeds from sale of property and equipment		$ 3

Discontinued Operations - Recon

Discontinued Operations - Reconciliation (Details) - Discontinued Operations, Disposed of by Sale - DMS Health - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Oct. 30, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Estimated proceeds of the disposition, net of transaction costs	$ 18,750	$ 18,750
Assets of the businesses	(20,920)
Liabilities of the businesses	7,712
Transaction expenses	(383)
Pre-tax gain on the disposition	$ 5,159

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Lease Income	$ 115	$ 62	$ 277	$ 218
Total Revenues	24,244	28,859	80,011	77,019
Services and goods transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	13,888	11,616	43,296	37,709
Services and goods transferred at a point in time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	10,356	17,243	36,715	39,310
Mobile Imaging
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	9,867	11,036	31,096	32,903
Camera
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	1,302	2,057	3,895	4,943
Camera Support
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	1,853	1,652	5,199	4,961
Healthcare
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	13,022	14,745	40,190	42,807
Total Revenues	13,137	14,807	40,467	42,984
Construction
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	11,107	14,052	39,544	33,994
Total Revenues	11,107	14,052	39,544	34,035
Healthcare
Disaggregation of Revenue [Line Items]
Lease Income	115	62	277	177
Total Revenues	13,137	14,807	40,467	42,984
Healthcare | Services and goods transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	10,072	11,384	31,727	34,529
Healthcare | Services and goods transferred at a point in time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	3,065	3,423	8,740	8,455
Healthcare | Mobile Imaging
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	9,867	11,036	31,096	32,903
Healthcare | Camera
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	1,302	2,057	3,895	4,943
Healthcare | Camera Support
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	1,853	1,652	5,199	4,961
Healthcare | Healthcare
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	13,022	14,745	40,190	42,807
Healthcare | Construction
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0	0	0	0
Construction
Disaggregation of Revenue [Line Items]
Lease Income	0	0	0	41
Total Revenues	11,107	14,052	39,544	34,035
Construction | Services and goods transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	3,816	232	11,569	3,180
Construction | Services and goods transferred at a point in time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	7,291	13,820	27,975	30,855
Construction | Mobile Imaging
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0	0	0	0
Construction | Camera
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0	0	0	0
Construction | Camera Support
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0	0	0	0
Construction | Healthcare
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0	0	0	0
Construction | Construction
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	$ 11,107	$ 14,052	$ 39,544	$ 33,994

Revenue - Narrative (Details)

Revenue - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Non-current deferred revenue	$ 312		$ 312		$ 412
Minimum
Disaggregation of Revenue [Line Items]
Deferred revenue, recognition period	2 years		2 years
Maximum
Disaggregation of Revenue [Line Items]
Deferred revenue, recognition period	4 years		4 years
Camera
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	$ 1,302	$ 2,057	$ 3,895	$ 4,943
Warranty term (in years)			1 year
Camera Support
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	1,853	1,652	$ 5,199	4,961
Services and goods transferred at a point in time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	10,356	17,243	36,715	39,310
Diagnostic Services | Camera
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	1,302	2,057	3,895	4,943
Diagnostic Services | Camera Support
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	1,853	1,652	5,199	4,961
Diagnostic Services | Services and goods transferred at a point in time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	$ 3,065	$ 3,423	$ 8,740	8,455
Healthcare | Camera Support | Minimum
Disaggregation of Revenue [Line Items]
Service contract term (in months)			12 months
Healthcare | Camera Support | Maximum
Disaggregation of Revenue [Line Items]
Service contract term (in months)			48 months
Revision of Prior Period, Reclassification, Adjustment
Disaggregation of Revenue [Line Items]
Revenue from contract with customer				400
Revision of Prior Period, Reclassification, Adjustment | Diagnostic Services | Services and goods transferred at a point in time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer				$ (400)

Revenue - Schedule of Changes i

Revenue - Schedule of Changes in Deferred Revenue And Billings in Excess of Cost and Estimated Profit (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Deferred Revenue
Beginning balance	$ 2,869
Revenue recognized that was included in balance at beginning of the year	(1,965)
Deferred revenue, net, related to contracts entered into during the year	3,209
Ending balance	4,113
Billings in Excess of Costs and Estimated Profit
Beginning balance	312
Revenue recognized that was included in balance at beginning of the year	(312)
Billings in excess of costs, related to contracts entered into during the year	0
Ending balance	$ 0

Basic and Diluted Net Income _3

Basic and Diluted Net Income (Loss) Per Share - Reconciliation of Shares Used to Compute Basic and Diluted Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Numerator:
Income (loss) from continuing operations, net of tax	$ (1,884)			$ (2,141)			$ (7,161)	$ (4,520)
Income (loss) from discontinued operations, net of tax	0			0			0	5,955
Net income (loss)	(1,884)	$ (1,576)	$ (3,701)	(2,141)	$ (1,856)	$ 5,432	(7,161)	1,435
Deemed dividend on Series A perpetual preferred stock	(479)			(479)			(1,437)	(1,437)
Net income (loss) attributable to common shareholders	(2,363)			(2,620)			(8,598)	(2)
Net income (loss) attributable to common shareholders	$ (2,363)			$ (2,620)			$ (8,598)	$ (2)
Denominator:
Weighted average common shares outstanding (in shares)	15,109			5,101			14,208	5,019
Weighted average prefunded warrants outstanding (in shares)	325			0			295	0
Weighted-average shares outstanding - basic (in shares)	15,434			5,101			14,503	5,019
Weighted average share outstanding - diluted (in shares)	15,434			5,101			14,503	5,019
Net income (loss) per share—basic and diluted
Net income (loss) per share, continuing operations, basic (in usd per share)	$ (0.12)			$ (0.42)			$ (0.49)	$ (0.90)
Net income (loss) per share, continuing operations, diluted (in usd per share)	(0.12)			(0.42)			(0.49)	(0.90)
Net income (loss) per share, discontinued operations, basic (in usd per share)	0			0			0	1.19
Net income (loss) per share, discontinued operations, diluted (in usd per share)	0			0			0	1.19
Net income (loss) per share - basic (in usd per share)	(0.12)			(0.42)			(0.49)	0.29
Net income (loss) per share - diluted (in usd per share)	(0.12)			(0.42)			(0.49)	0.29
Deemed dividend on Series A cumulative perpetual preferred stock per share (in usd per share)	(0.03)			(0.09)			(0.10)	(0.29)
Net income (loss) per share, attributable to common shareholders— basic (in usd per share)	(0.15)			(0.51)			(0.59)	0
Net income (loss) per share, attributable to common shareholders— diluted (in usd per share)	$ (0.15)			$ (0.51)			$ (0.59)	$ 0

Basic and Diluted Net Income _4

Basic and Diluted Net Income (Loss) Per Share - Anti-dilutive Shares (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	11,977	808	10,976	875
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	3	11	5	19
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	109	67	128	73
Stock warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	11,865	730	10,843	783

Supplementary Balance Sheet I_3

Supplementary Balance Sheet Information - Schedule of Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 8,122	$ 5,870
Work-in-process	3,078	2,145
Finished goods	2,184	830
Total inventories	13,384	8,845
Less reserve for excess and obsolete inventories	(319)	(320)
Total inventories, net	$ 13,065	$ 8,525

Supplementary Balance Sheet I_4

Supplementary Balance Sheet Information - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 33,187	$ 32,896
Accumulated depreciation	(24,688)	(23,978)
Total property and equipment, net	8,499	8,918
Land
Property, Plant and Equipment [Line Items]
Gross property and equipment	805	805
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Gross property and equipment	4,843	4,823
Machinery and equipment
Property, Plant and Equipment [Line Items]
Gross property and equipment	25,088	24,881
Computer hardware and software
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 2,451	$ 2,387

Supplementary Balance Sheet I_5

Supplementary Balance Sheet Information - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 33,187	$ 32,896
Building And Construction
Property, Plant and Equipment [Line Items]
Standard warranty period	12 months
EBGL
Property, Plant and Equipment [Line Items]
Standard warranty period	25 years
Land and Building
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 1,900

Supplementary Balance Sheet I_6

Supplementary Balance Sheet Information - Warranty Reserve (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at the beginning of year	$ 569	$ 214
Charges to cost of revenues	49	963
Applied to liability	(371)	(608)
Balance at the end of period	$ 247	$ 569

Leases - Narrative (Details)

Leases - Narrative (Details)	9 Months Ended
	Sep. 30, 2022
Lessee, Lease, Description [Line Items]
Option to terminate period (in years)	1 year
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	10 years

Leases - Schedule of Lease Expe

Leases - Schedule of Lease Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Leases [Abstract]
Operating lease cost	$ 408	$ 363	$ 1,205	$ 1,056
Finance lease cost:
Amortization of finance lease assets	132	117	356	393
Interest on finance lease liabilities	13	19	44	63
Total finance lease cost	$ 145	$ 136	$ 400	$ 456

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$ 885	$ 867
Operating cash flows from finance leases	44	63
Financing cash flows from finance leases	466	494
Right-of-use assets obtained in exchange for lease obligations
Operating leases	$ 1,436	$ 1,532

Leases - Schedule of Suppleme_2

Leases - Schedule of Supplemental Balance Sheet Information (Details)	Sep. 30, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease, weighted average remaining lease term (in years)	3 years 9 months 18 days	3 years 10 months 24 days
Financing leases, weighted average remaining lease term (in years)	2 years 3 months 18 days	2 years 7 months 6 days
Operating leases, weighted average discount rate (percent)	4.63%	4.23%
Financing leases, weighted average discount rate (percent)	5.98%	5.05%

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments, Lessee (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Operating Leases
2022 (excludes the nine months ended September 30, 2022)	$ 408
2023	1,587
2024	1,427
2025	905
2026	590
2027 and thereafter	361
Total future minimum lease payments	5,278
Less amounts representing interest	372
Present value of lease obligations	4,906
Finance Leases
2022 (excludes the nine months ended September 30, 2022)	147
2023	428
2024	274
2025	106
2026	16
2027 and thereafter	1
Total future minimum lease payments	972
Less amounts representing interest	53
Present value of lease obligations	$ 919

Fair Value Measurements - Finan

Fair Value Measurements - Financial Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	$ 3,180	$ 47
Lumber derivative contracts	(635)	0
Lumber derivative contracts	0	666
VIE Investments	337	337
Total	2,882	1,050
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	3,180	47
Lumber derivative contracts	(635)
Lumber derivative contracts		666
VIE Investments	0	0
Total	2,545	713
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Lumber derivative contracts	0
Lumber derivative contracts		0
VIE Investments	0	0
Total	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Lumber derivative contracts	0
Lumber derivative contracts		0
VIE Investments	337	337
Total	$ 337	$ 337

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) boardFeet in Thousands, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($) boardFeet derivative	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) boardFeet derivative
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, unrealized loss	$ 834
Equity securities, unrealized gain		$ 30
Other investments	300
Other Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other investments			$ 300
Other Assets | Variable Interest Entity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other investments	$ 300
Long
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, nonmonetary notional amount (board feet) | boardFeet	2,310		2,420
Number of derivative instruments held | derivative	21		22
Commodity Contract
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss on derivatives	$ 1,847	$ 398

Fair Value Measurements - Deriv

Fair Value Measurements - Derivative Instruments, Gain (Loss) (Details) - Commodity Contract - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized loss on lumber derivatives	$ 1,298	$ 322
Realized loss on lumber derivatives	549	76
Total loss on lumber derivatives	$ 1,847	$ 398

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 11,852	$ 12,869
eCapital - Star Loan Principal, net
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 864	$ 1,070
Weighted-Average Interest Rate	9.25%	6.25%
Short Term Loan
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 864	$ 1,070
Weighted-Average Interest Rate	9.25%	6.25%
Total Short-term debt
Debt Instrument [Line Items]
Total Short-term debt	$ 11,852	$ 12,869
Weighted-Average Interest Rate	6.90%	4.17%
Revolving Credit Facility | Revolving Credit Facility - eCapital KBS
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 909	$ 3,131
Weighted-Average Interest Rate	9%	6%
Revolving Credit Facility | Revolving Credit Facility - eCapital EBGL
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 2,595	$ 1,652
Weighted-Average Interest Rate	9%	6%
Revolving Credit Facility | Revolving Credit Facility - Webster
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 7,484	$ 7,016
Weighted-Average Interest Rate	5.64%	2.60%
Revolving Credit Facility | Total Short-term Revolving Credit Facilities
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 10,988	$ 11,799
Weighted-Average Interest Rate	6.71%	3.98%

Debt - Webster Credit Facility

Debt - Webster Credit Facility (Details) - Revolving Credit Facility - USD ($) $ in Millions	Mar. 29, 2019	Sep. 30, 2022	Dec. 31, 2021
Revolving Credit Facility - Webster
Debt Instrument [Line Items]
Weighted average interest rate (percent)		5.64%	2.60%
SNB | Line of Credit | Revolving Credit Facility - Webster
Debt Instrument [Line Items]
Debt term (in years)	5 years
Maximum borrowing capacity	$ 20
Letters of credit (not to exceed)	$ 0.5
Borrowing availability		$ 0.6
SNB | Line of Credit | Revolving Credit Facility - Webster | Minimum
Debt Instrument [Line Items]
Fixed charge coverage ratio	1.25
SNB | Line of Credit | Revolving Credit Facility - Webster | Maximum
Debt Instrument [Line Items]
Leverage ratio	3.50
SNB | Line of Credit | Revolving Credit Facility - Webster | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Interest rate (percent)	2.50%
Basis spread (percent)	2.25%
SNB | Letter of Credit
Debt Instrument [Line Items]
Letters of credit (not to exceed)		$ 0.1

Debt - eCapital Credit Faciliti

Debt - eCapital Credit Facilities (Details) - USD ($)	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revolving Credit Facility - eCapital EBGL
Debt Instrument [Line Items]
Debt covenant for income		$ 0
Debt covenant, minimum earnings before interest tax and depreciation		$ 0
Revolving Credit Facility - eCapital EBGL | Forecast
Debt Instrument [Line Items]
Debt covenant for income			$ 1,000,000
Debt covenant, minimum earnings before interest tax and depreciation			1,000,000
Revolving Credit Facility - eCapital KBS
Debt Instrument [Line Items]
Debt covenant for income	$ 0
Debt covenant, minimum earnings before interest tax and depreciation	$ 0			$ 850,000
Revolving Credit Facility - eCapital KBS | Forecast
Debt Instrument [Line Items]
Debt covenant for income			$ 500,000
Revolving Credit Facility | EBGL Credit Parties | Prime Rate
Debt Instrument [Line Items]
Basis spread (percent)		2.75%
Revolving Credit Facility | Revolving Credit Facility - eCapital EBGL | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 4,000,000
Revolving Credit Facility | eCapital - Star Loan Principal, net | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity		4,000,000
Additional borrowing capacity		$ 200,000
Revolving Credit Facility | eCapital - Star Loan Principal, net | Line of Credit | Prime Rate
Debt Instrument [Line Items]
Stated rate (percent)		2.75%

Debt - Term Loans (Details)

Debt - Term Loans (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Star Loan Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 2,500
eCapital - Star Loan Principal	964	$ 1,246
Unamortized debt issuance costs	(100)	(176)
eCapital - Star Loan Principal, net	$ 864	$ 1,070
Star Loan Agreement | Minimum
Debt Instrument [Line Items]
Debt service coverage ratio	1
Star Loan Agreement | Prime Rate
Debt Instrument [Line Items]
Basis spread (percent)	3.50%
Amended Star Loan Agreement
Debt Instrument [Line Items]
Debt instrument, monthly payment	$ 33
Amended Star Loan Agreement | Prime Rate
Debt Instrument [Line Items]
Basis spread (percent)	3%

Debt - Paycheck Protection Prog

Debt - Paycheck Protection Program (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	May 31, 2020
Debt Instrument [Line Items]
Gain on forgiveness of PPP loans	$ 0	$ (130)	$ 4,200	$ 2,500
PPP Loans
Debt Instrument [Line Items]
Notes payable					$ 6,700
PPP Loans | Construction Division
Debt Instrument [Line Items]
Notes payable					5,500
PPP Loans | Healthcare Division
Debt Instrument [Line Items]
Notes payable					$ 1,200

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Potential settlement accrued	$ 200

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ (367)	$ 0	$ 256	$ 34
Income tax expense discontinued operations	0	$ 0	0	$ 72
Unrecognized tax benefits	2,400		2,400
Unrecognized tax benefits that would impact effective tax rate	$ 2,000		$ 2,000

Segments - Narrative (Details)

Segments - Narrative (Details) - segment	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Segment Reporting [Abstract]
Number of reportable segments	3	4

Segments - Schedule of Segment

Segments - Schedule of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting Information [Line Items]
Consolidated revenue	$ 24,244	$ 28,859	$ 80,011	$ 77,019
Consolidated gross profit	5,799	3,747	16,561	8,328
Income (loss) from operations by segment	(1,491)	(1,884)	(5,244)	(7,962)
Segment loss from operations	(1,491)	(1,884)	(5,244)	(7,962)
Total depreciation and amortization	877	860	2,659	2,624
Healthcare
Segment Reporting Information [Line Items]
Consolidated revenue	13,137	14,807	40,467	42,984
Total depreciation and amortization	330	321	967	998
Construction
Segment Reporting Information [Line Items]
Consolidated revenue	11,107	14,052	39,544	34,035
Total depreciation and amortization	489	489	1,471	1,450
Investments
Segment Reporting Information [Line Items]
Total depreciation and amortization	58	50	221	176
Operating Segments | Healthcare
Segment Reporting Information [Line Items]
Consolidated revenue	13,137	14,807	40,467	42,984
Consolidated gross profit	2,725	3,256	9,579	9,263
Income (loss) from operations by segment	(1,036)	955	(953)	2,627
Operating Segments | Construction
Segment Reporting Information [Line Items]
Consolidated revenue	11,107	14,052	39,544	34,035
Consolidated gross profit	3,132	541	7,203	(759)
Income (loss) from operations by segment	1,149	(956)	680	(6,341)
Operating Segments | Investments
Segment Reporting Information [Line Items]
Consolidated revenue	159	475	475	475
Consolidated gross profit	100	425	253	299
Income (loss) from operations by segment	97	123	236	278
Intersegment elimination
Segment Reporting Information [Line Items]
Consolidated revenue	(159)	(475)	(475)	(475)
Consolidated gross profit	(158)	(475)	(474)	(475)
Income (loss) from operations by segment	$ (1,701)	$ (2,006)	$ (5,207)	$ (4,526)

Related Party Transaction (Deta

Related Party Transaction (Details) - USD ($) $ / shares in Units, $ in Millions	Dec. 10, 2021	Sep. 30, 2022	Dec. 31, 2021	Jun. 14, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Common stock, par value (in usd per share)	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, outstanding (in shares)		15,138,732	5,805,916
ATRM Unsecured Promissory Note
Related Party Transaction [Line Items]
Due to related parties					$ 2.3
Board of Directors Chairman | Digirad Corporation
Related Party Transaction [Line Items]
Common stock, outstanding (in shares)		2,559,737
Percentage of outstanding shares		16.91%
Preferred stock, outstanding (in shares)		1,243,422
Private Placement | Board of Directors Chairman
Related Party Transaction [Line Items]
Number of shares issued in transaction (in shares)	650,000
Price of stock sold (in usd per share)	$ 3.25

Perpetual Preferred Stock - Nar

Perpetual Preferred Stock - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands				3 Months Ended			9 Months Ended
	Aug. 19, 2022	May 19, 2022	Feb. 25, 2022	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Class of Stock [Line Items]
Preferred stock, dividend rate, percentage							10%
Liquidation preference (in usd per share)				$ 10			$ 10
Dividends declared per Series A perpetual preferred stock (in usd per share)				$ 0.25		$ 0.25	$ 0.75	$ 0.50
Preferred stock dividends paid					$ 479
Series A Cumulative Perpetual Preferred Stock
Class of Stock [Line Items]
Preferred stock, dividend rate, percentage							10%
Preferred stock dividends paid	$ 1,400	$ 1,400	$ 1,400

Equity Transactions (Details)

Equity Transactions (Details) - USD ($) $ / shares in Units, $ in Millions		9 Months Ended
	Jan. 24, 2022	Sep. 30, 2022
2022 Public Offering
Schedule of Equity Method Investments [Line Items]
Number of shares issued in transaction (in shares)	9,175,000
Number of warrants exercised (in shares)	1,425,000
Exercise price of warrants (in usd per share)	$ 0.01
Price of stock sold (in usd per share)	$ 1.50
Consideration received	$ 14.3
Net proceeds	$ 12.7
2022 Public Offering | Prefunded Warrant
Schedule of Equity Method Investments [Line Items]
Number of warrants issued in transaction (in shares)	325,000
Class of warrant or right, number of securities called by warrants or rights (in shares)	325,000
Exercise price of warrants (in usd per share)		$ 0.01
Warrants outstanding (in shares)		300,000
2022 Public Offering | Firm Purchase Warrants
Schedule of Equity Method Investments [Line Items]
Number of warrants issued in transaction (in shares)	9,500,000
Class of warrant or right, number of securities called by warrants or rights (in shares)	9,500,000
2022 Public Offering | Firm Purchase Warrants | Maxim Group LLC
Schedule of Equity Method Investments [Line Items]
Class of warrant or right, number of securities called by warrants or rights (in shares)	237,500
Number of warrants exercised (in shares)	237,500
Exercise price of warrants (in usd per share)	$ 1.65
2022 Public Offering | Option Shares
Schedule of Equity Method Investments [Line Items]
Number of shares issued in transaction (in shares)	1,425,000
2022 Public Offering | Option Purchase Warrants
Schedule of Equity Method Investments [Line Items]
Number of warrants issued in transaction (in shares)	1,425,000
2022 Public Offering | Stock Warrants
Schedule of Equity Method Investments [Line Items]
Exercise price of warrants (in usd per share)		$ 1.50
Warrants outstanding (in shares)		10,900,000
2020 Public Offering
Schedule of Equity Method Investments [Line Items]
Class of warrant or right, number of securities called by warrants or rights (in shares)		700,000
Number of warrants exercised (in shares)		1,000,000
Exercise price of warrants (in usd per share)		$ 2.25
Warrants outstanding (in shares)		1,400,000

Preferred Stock Rights (Details

Preferred Stock Rights (Details) - $ / shares	Sep. 30, 2022	Dec. 31, 2021	Dec. 10, 2021	Jun. 14, 2021
Class of Stock [Line Items]
Common stock, par value (in usd per share)	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, par value (in usd per share)	$ 0.0001
Number of days for stock rights to become exercisable (in days)				10 days
Acquisition of common stock, threshold (percent)				4.99%
Dividend rights exercisable (in shares)	0
Series C Preferred Stock
Class of Stock [Line Items]
Preferred stock, par value (in usd per share)	$ 0.0001	$ 0.0001		$ 0.0001
Cash redemption price (in usd per share)				$ 12

Variable Interest Entity (Detai

Variable Interest Entity (Details) $ in Millions	Sep. 30, 2022 USD ($)
Variable Interest Entity, Not Primary Beneficiary, Disclosures [Abstract]
Other investments	$ 0.3