Smith Micro Software (SMSI) 10-K 11 Mar 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 01, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Trading Symbol	SMSI
Entity Registrant Name	SMITH MICRO SOFTWARE, INC.
Entity Central Index Key	0000948708
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Tax Identification Number	33-0029027
Entity File Number	01-35525
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	5800 Corporate Drive
Entity Address, City or Town	Pittsburgh
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15237
City Area Code	412
Local Phone Number	837-5300
Security Exchange Name	NASDAQ
Title of 12(b) Security	Common Stock, par value $0.001 per share
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding		54,326,806
Entity Public Float			$ 248,361,681
ICFR Auditor Attestation Flag	false
Auditor Name	SingerLewak LLP
Auditor Location	Los Angeles, California
Auditor Firm ID	367
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the registrant’s Proxy Statement for the 2022 Annual Meeting of Stockholders to be filed under the Securities Exchange Act of 1934 are incorporated by reference in Part III of this report.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 16,078	$ 25,754
Accounts receivable, net of allowance for doubtful accounts of $2 and $10 at December 31, 2021 and 2020, respectively	10,590	12,347
Prepaid expenses and other current assets	1,988	1,189
Total current assets	28,656	39,290
Equipment and improvements, net	2,698	2,170
Right-of-use assets	5,710	5,785
Other assets	620	694
Intangible assets, net	42,631	12,698
Goodwill	35,041	12,266
Total assets	115,356	72,903
Current liabilities:
Accounts payable	3,301	2,282
Accrued payroll and benefits	4,055	2,867
Current operating lease liabilities	1,400	1,433
Other accrued liabilities	436	216
Deferred revenue	176	1,572
Total current liabilities	9,368	8,370
Non-current liabilities:
Operating lease liabilities	4,467	4,805
Deferred rent and other long-term liabilities	844	953
Deferred tax liability, net	117	59
Total non-current liabilities	5,428	5,817
Commitments and contingencies (Note 11)
Stockholders' equity:
Common stock, par value $0.001 per share; 100,000,000 shares authorized; 54,259,390 and 41,232,804 shares issued and outstanding at December 31, 2021 and 2020, respectively	54	41
Additional paid-in capital	352,779	279,905
Accumulated comprehensive deficit	(252,273)	(221,230)
Total stockholders’ equity	100,560	58,716
Total liabilities and stockholders' equity	$ 115,356	$ 72,903

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 2	$ 10
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	54,259,390	41,232,804
Common stock, shares outstanding	54,259,390	41,232,804

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues	$ 58,422	$ 51,300
Cost of revenues	12,698	5,190
Gross profit	45,724	46,110
Operating expenses:
Selling and marketing	11,581	9,096
Research and development	26,197	17,772
General and administrative	17,920	12,801
Change in fair value of contingent consideration	12,864
Amortization of intangible assets	8,100	2,920
Total operating expenses	76,662	42,589
Operating (loss) income	(30,938)	3,521
Non-operating income (expense):
Gain on sale of software products		711
Interest income, net	34	96
Other income (expense), net	76	(3)
(Loss) income before provision for income taxes	(30,828)	4,325
Provision for income tax expense	215	160
Net (loss) income	$ (31,043)	$ 4,165
Net (loss) earnings per share:
Basic and diluted	$ (0.61)	$ 0.10
Weighted average shares outstanding:
Basic	51,232	40,808
Diluted	51,232	42,764

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Comprehensive Deficit [Member]
BALANCE at Dec. 31, 2019	$ 48,684	$ 38	$ 274,041	$ (225,395)
BALANCE, Shares at Dec. 31, 2019		38,476,000
Non-cash compensation recognized on stock options and ESPP	65		65
Restricted stock grants, net of cancellations	2,999	$ 1	2,998
Restricted stock grants, net of cancellations, shares		1,000,000
Cancellation of shares for payment of withholding tax	(1,440)		(1,440)
Cancellation of shares for payment of withholding tax, shares		(309,000)
Employee stock purchase plan	19		19
Employee stock purchase plan, shares		6,000
Exercise of common stock warrants	4,196	$ 2	4,194
Exercise of common stock warrants, shares		2,047,000
Exercise of stock options	28		28
Exercise of stock options, shares		13,000
Net income (loss)	4,165			4,165
BALANCE at Dec. 31, 2020	$ 58,716	$ 41	279,905	(221,230)
BALANCE, Shares at Dec. 31, 2020	41,232,804	41,233,000
Non-cash compensation recognized on stock options and ESPP	$ 83		83
Restricted stock grants, net of cancellations	4,765	$ 1	4,764
Restricted stock grants, net of cancellations, shares		991,000
Cancellation of shares for payment of withholding tax	(2,220)		(2,220)
Cancellation of shares for payment of withholding tax, shares		(385,000)
Employee stock purchase plan	37		37
Employee stock purchase plan, shares		10,000
Common shares issued in stock offering,net of offering costs	59,711	$ 10	59,701
Common shares issued in stock offering, net offering costs, shares		9,521,000
Common shares issued in connection with Avast acquisition, net	8,381	$ 1	8,380
Common shares issued in connection with Avast acquisition, net, shares		1,460,000
Exercise of common stock warrants	2,065	$ 1	2,064
Exercise of common stock warrants, shares		1,408,000
Exercise of stock options	$ 65		65
Exercise of stock options, shares	21,000	21,000
Net income (loss)	$ (31,043)			(31,043)
BALANCE at Dec. 31, 2021	$ 100,560	$ 54	$ 352,779	$ (252,273)
BALANCE, Shares at Dec. 31, 2021	54,259,390	54,259,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating activities:
Net (loss) income	$ (31,043)	$ 4,165
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:
Depreciation and amortization	9,338	3,582
Non-cash rent expense	1,160	1,110
Change in fair value of contingent consideration	12,864
Gain on sale of software products		(711)
Provision for adjustments to accounts receivable and doubtful accounts	5	(60)
Provision for excess and obsolete inventory	(97)
Gain on disposal of fixed assets	(14)
Non-cash compensation related to stock options and restricted stock	4,848	3,064
Deferred income taxes	58	153
Change in operating accounts:
Accounts receivable	7,938	(1,269)
Prepaid expenses and other assets	(268)	(388)
Accounts payable and accrued liabilities	(16,309)	(1,906)
Deferred revenue	(1,396)	184
Net cash (used in) provided by operating activities	(12,916)	7,924
Investing activities:
Acquisitions, net	(56,865)	(13,500)
Proceeds from sale of software products	192	367
Capital expenditures	(830)	(1,323)
Purchase of equity instrument		(225)
Net cash used in investing activities	(57,503)	(14,681)
Financing activities:
Proceeds from exercise of common stock warrants	2,066	4,196
Payments related to contingent consideration	(1,136)
Proceeds from exercise of stock options	65	29
Proceeds from stock sale for employee stock purchase plan	37	18
Proceeds from common stock offering	59,711
Net cash provided by financing activities	60,743	4,243
Net decrease in cash and cash equivalents	(9,676)	(2,514)
Cash and cash equivalents, beginning of year	25,754	28,268
Cash and cash equivalents, end of year	16,078	25,754
Supplemental disclosures of cash flow information:
Cash paid (received) for income taxes	84	$ (173)
Non-cash investing and financing activities:
Issuance of common stock in connection with acquisition	$ 8,381

Organization, Basis of Presenta

Organization, Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization, Basis of Presentation and Summary of Significant Accounting Policies	1. Organization, Basis of Presentation and Summary of Significant Accounting Policies The Company Smith Micro Software, Inc. (“Smith Micro” or “the Company”) develops software to simplify and enhance the mobile experience, providing solutions to some of the leading wireless and cable service providers around the world. From enabling the family digital lifestyle to providing powerful voice messaging capabilities, the Company strives to enrich today’s connected lifestyles while creating new opportunities to engage consumers via smartphones and consumer Internet of Things (“IoT”) devices. Smith Micro’s portfolio includes a wide range of products for creating, sharing, and monetizing rich content, such as visual voice messaging, retail content display optimization and performance analytics on any product set. Smith Micro’s solution portfolio is comprised of proven products that enable its customers to provide: • In-demand digital services that connect today’s digital lifestyle, including family location services, parental controls, and consumer IoT devices to mobile consumers worldwide; • Easy visual access to voice messages on mobile devices through visual voicemail and voice-to-text transcription functionality; and • Strategic, consistent, and measurable digital demonstration experiences that educate retail shoppers, create awareness of products and services, and drive in-store sales, and optimize retail experiences with actionable analytics derived from in-store customer behavior. Basis of Presentation The accompanying consolidated financial statements reflect the operating results and financial position of Smith Micro and its wholly owned subsidiaries in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). All intercompany amounts have been eliminated in consolidation. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Reclassifications Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation. Foreign Currency Transactions The Company has international operations resulting from current and prior year acquisitions. The countries in which the Company has a subsidiary or branch office are Serbia, Sweden, Portugal, Czech Republic, and Slovakia. The functional currency for all of these foreign entities is the U.S. dollar in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic No. 830. Foreign currency transactions that increase or decrease expected functional currency cash flows is a foreign currency transaction gain or loss that are included in determining net income for the period in which the exchange rate changes. Likewise, a transaction gain or loss (measured from the transaction date or the most recent intervening balance sheet date, whichever is later) realized upon settlement of a foreign currency transaction is included in determining net income for the period in which the transaction is settled. F-8 Business Combinations The Company applies the provisions of FASB ASC Topic No. 805, Business Combinations , in the accounting for its acquisitions, which requires recognition of the assets acquired and the liabilities assumed at their acquisition date fair values, separately from goodwill. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the tangible and identifiable intangible assets acquired and liabilities assumed. While the Company uses its best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, its estimates are inherently uncertain and subject to refinement. As a result, during the measurement period that exists up to twelve months from the acquisition date, the Company may record adjustments to the tangible and specifically identifiable intangible assets acquired and liabilities assumed with a corresponding adjustment to goodwill in the reporting period in which the adjusted amounts are determined. Upon the conclusion of the measurement period or final determination of the values of assets acquired and liabilities assumed, whichever comes first, the impact of any subsequent adjustments is included in the consolidated statements of operations. Costs to exit or restructure certain activities of an acquired company or the Company’s internal operations are accounted for as a one-time termination and exit cost pursuant to FASB ASC Topic No. 420, Exit or Disposal Cost Obligations , and are accounted for separately from the business combination. A liability for costs associated with an exit or disposal activity is recognized and measured at its fair value in the Company’s consolidated statement of operations in the period in which the liability is incurred. Uncertain income tax positions and tax-related valuation allowances that are acquired in connection with a business combination are initially estimated as of the acquisition date. The Company reevaluates these items quarterly based upon facts and circumstances that existed as of the acquisition date, with any adjustments to the preliminary estimates being recorded to goodwill if such adjustments occur within the 12-month measurement period. Subsequent to the end of the measurement period or the Company’s final determination of the value of the tax allowance or contingency, whichever comes first, changes to these uncertain tax positions and tax-related valuation allowances will affect the provision for income taxes in the consolidated statement of operations and could have a material impact on results of operations and financial position. Fair Value of Financial Instruments The Company measures and discloses fair value measurements as required by FASB ASC Topic No. 820, Fair Value Measurements and Disclosures Fair value is an exit price, representing the amount that would be received upon the sale of an asset or the amount that would be paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for considering such assumptions, the FASB establishes a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: • Level 1 – Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 – Include other inputs that are directly or indirectly observable in the marketplace. • Level 3 – Unobservable inputs which are supported by little or no market activity. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. As required by FASB ASC Topic No. 820, the Company measures its cash equivalents and short-term investments at fair value. The Company’s cash equivalents and short-term investments are classified within Level 1 by using quoted market prices utilizing market observable inputs. F-9 As required by FASB ASC Topic No. 825, Financial Instruments , an entity can choose to measure at fair value many financial instruments and certain other items that are not currently required to be measured at fair value. Subsequent changes in fair value for designated items are required to be reported in earnings in the current period. This Topic also establishes presentation and disclosure requirements for similar types of assets and liabi lities measured at fair value. As required by FASB ASC Topic No. 350, Intangibles – Goodwill and Other, As required by FASB ASC Topic No. 805, Business Combinations, The following table presents a reconciliation of the Company’s Level 3 financial liabilities related to contingent consideration that are measured at fair value on a recurring basis (in thousands): Balance at January 1, 2021 $ — Contingent consideration 1,136 Change in fair value of contingent consideration 12,864 Contingent consideration payments (14,000 ) Balance, December 31, 2021 $ - During the year ended December 31, 2021, the Company recorded an increase in the fair value of the contingent consideration of $12.9 million and reported such increase in operating expenses. See Note 2 for additional information. Cash and Cash Equivalents Cash and cash equivalents generally consist of cash and money market funds. The carrying amount of cash and cash equivalents approximates fair value due to the short-term maturities of these instruments. Accounts Receivable and Allowance for Doubtful Accounts Smith Micro sells its products worldwide. The Company performs ongoing credit evaluations of its customers and adjusts credit limits based upon payment history, the customer’s current credit worthiness and various other factors, as determined by review of their current credit information. The Company continuously monitors collections and payments from its customers. The Company estimates credit losses and maintains an allowance for doubtful accounts based upon these estimates. While such credit losses have historically been within its estimated reserves, the Company cannot guarantee that it will continue to experience the same credit loss rates that it has in the past. If not, this could have an adverse effect on Smith Micro’s consolidated financial statements. Equipment and Improvements Equipment and improvements are stated at cost. Depreciation is computed using the straight-line method based on the estimated useful lives of the assets, generally ranging from three to seven years. Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful life of the asset or the lease term. Internal Software Development Costs Development costs incurred in the research and development of new software products and enhancements to existing software products are expensed as incurred until technological feasibility has been established. The F-10 Company considers technological feasibility to be established when all planning, designing, coding, and testing has been completed accor ding to design specifications. After technological feasibility is established, any add itional costs are capitalized. Through December 31, 2021 , software has been substantially completed concurrently with the establishment of technological feasibility; accordingly, no costs have been capitalized to date. Impairment or Disposal of Long-Lived Assets Long-lived assets to be held are reviewed for events or changes in circumstances which indicate their carrying value may not be recoverable. They are tested for recoverability using undiscounted cash flows to determine whether or not impairment to such value has occurred. Goodwill and Intangible Assets Goodwill represents purchase consideration from a business combination that exceeds the value assigned to the net assets of the acquired businesses. Smith Micro is required to periodically assess the recoverability of the carrying value of its goodwill at least annually during the fourth quarter of the fiscal year or whenever events or circumstances indicate a potential impairment. If the carrying amount of the Company’s single reporting unit exceeds its fair value, an impairment loss equal to the excess of carrying value over fair value is recorded. The Company’s 2021 fourth quarter annual test included the assessment of qualitative factors to determine whether or not it was more likely than not that the fair value of Smith Micro’s single reporting unit was less than it’s carrying value. The qualitative assessment considered factors such as macroeconomic conditions, industry and market trends, cost factors, and overall financial performance, among others. In consideration of the totality of the qualitative factors assessed, based on the weight of the evidence no circumstances existed that would indicate that it was more likely than not that goodwill was impaired. There was no goodwill impairment recognized during the years ended December 31, 2021 or 2020. The Company has no indefinite-lived intangible assets. Amortization expense related to the Company’s definite-lived intangible assets resulting from acquisitions is calculated based on the pattern of economic benefit expected to be generated from the use of that asset. Intangible assets are tested for impairment if events or circumstances occur indicating that the respective asset might be impaired. Revenue Recognition In accordance with FASB ASC Topic No. 606, Revenue from Contracts with Customers Smith Micro transfers software licenses to its customers on a royalty free, non-exclusive, non-transferrable, limited use basis during the term of the agreement. In some instances, the Company performs customization services to ensure the software operates within its customer’s operating platforms as well as the operating platforms of the mobile devices used by their end customers, before transferring the license. Revenue related to these services is recognized at a point in time upon acceptance of the software license by the customer. The Company also earns usage-based revenue on its platforms. Usage based revenue is generated based on active licenses used by Smith Micro’s customer’s end customers, the provision of hosting services, revenue share based on media placements on Smith Micro’s platform and use of the Company’s cloud-based services. Smith Micro recognizes usage-based revenue when the Company has completed its performance obligation and has the right to invoice the customer. This revenue is generally recognized monthly or quarterly. Finally, the Company ratably recognizes revenue over the contract period when customers pay in advance of service delivery. On February 12, 2020, the Company acquired certain assets from Circle Media Labs Inc. (“Circle”) (as further described in Note 2 below), including a source code license to Circle’s parental control software solution and two customer contracts. Pursuant to these contracts, the customer parties thereto license the parental control F-11 software solution for distribution to their respective subscribers in designated markets. In each case, the contracts allow the customer to take possession of the software solution and to host it on their platform or with an independent third-party hosting service provider without significant cost. The Company also provide s significant services that are required by the customer to ensure they have the utility of the license. As the license to the software solution and the services the Company provide s are highly interrelated, the Company has concluded that the license and services are a single performance obligation. The license fee is earned and recognized on a pro-rata basis over the contract term based on the customer’s continued use of the license and the services. In April 2021, Smith Micro acquired certain assets and liabilities from Avast plc and certain of its affiliates (“Avast”) and all of the outstanding membership interests of its then subsidiary, Location Labs LLC all related to its family safety mobile software business (“Family Safety Mobile Business”). Acquired assets included the source code to Avast’s family safety mobile software solution and cloud-based services (a portion of which was acquired through a perpetual license grant), and the acquired subsidiary’s existing contracts for the solution with five customers. Each contract involves the grant of software licenses and provision of cloud-based services. Smith Micro does not allow its customers to take possession of the software solution, and since the utility of the license comes from the cloud-based services that are provided, the Company considers the software license and the cloud-based services to be a single performance obligation. Smith Micro also provides consulting services to develop customer-specified functionality that are generally not on its software development roadmap. The Company recognizes revenue from its consulting services upon delivery and acceptance by the customer of its software enhancements and upgrades. For certain customers the Company provides maintenance and technology support services for which the customer either pays upfront or as the Company provides the services. When the customer pays upfront, the payments are recorded as contract liabilities and revenue is recognized ratably over the contract period as this is the Company’s stand ready performance obligation that is satisfied ratably over the maintenance and technology services period. The Company receives upfront payments from customers from services to be provided under its ViewSpot® contracts. The advance receipts are deferred and subsequently recognized ratably over the contract period. Smith Micro also provides consulting services to configure ad hoc targeted promotional content for its customers upon request. These requests are driven by customers’ marketing initiatives and tend to be short term “bursts” of activity. These revenues are recognized upon delivery of the configured promotional content to the cloud platform. Smith Micro primarily sell its software solutions, cloud-based services and consulting services to major wireless network and cable operators. The Company recognize sales of goods and services based on the five-step analysis of transactions as provided in Topic 606. For all contracts with customers, the Company first identifies the contract which usually is established when a contract is fully executed by each party and consideration is expected to be received. Next, the Company identifies the performance obligations in the contract. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer. The Company then determines the transaction price in the arrangement and allocates the transaction price, if necessary, to each performance obligation identified in the contract. The allocation of the transaction price to the performance obligations are based on the relative standalone selling prices for the goods and services contained in a particular performance obligation. The transaction price is adjusted for the Company’s estimate of variable consideration which may include certain incentives and discounts, product returns, distributor fees, and storage fees. The Company evaluates the total amount of variable consideration expected to be earned by using the expected value method, as the Company believes this method represents the most appropriate estimate for this consideration, based on historical service trends, the individual contract considerations, and its best judgment at the time. The Company includes estimates of variable consideration in revenues only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The Company also generates the majority of its revenue on usage-based fees which are variable and depend entirely on customers’ use of perpetual licenses, transactions processed on the Company’s hosted environment, advertisement placements on the Company’s service platform, and activity on the Company’s cloud-based service platform. F-12 The Company’s contracts with the MNO customers include promises to transfer multiple products and services. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Smith Micro’s cloud-based service includes a software solution license integrated with cloud-based services. Judgment is required to determine whether the software license is considered distinct and accounted for separately, or not distinct and accounted for together with the cloud service and recognized over time. Since the Company do es not allow its customers to take possession of the software solution, and since the utility of the license comes from the c l oud-based services that the Company provides, Smith Micro considers the software license and the cloud services to be a single performance obligation. The Company provides the Circle software solution license together with highly integrated consulting services to generate the utility of the license to the customers. Since the software solution and consulting services provided are highly interrelated, Smith Micro consider the license and the consulting services to be a single performance obligation. The Company recognizes revenue associated with its MNO customers based on their active subscribers’ access and usage of Smith Micro’s software licenses and cloud-based services on Smith Micro’s platforms. Smith Micro has made accounting policy elections to exclude all taxes by governmental authorities from the measurement of the transaction price, and since the Company’s standard payment terms are less than one year, the Company has elected the practical expedient not to assess whether a contract has a significant financing component. Principal and Agent Considerations Smith Micro owns the Intellectual Property and retains ownership when the Company licenses its customized software solutions for use by its customers. The Company is a principal in these transactions and as such revenue is recognized with respect thereto on a gross basis. Stock-Based Compensation The Company accounts for all stock-based payment awards made to employees and directors based on their fair values and recognizes such awards as compensation expense over the vesting period using the straight-line method over the requisite service period for each award as required by FASB ASC Topic No. 718, Compensation-Stock Compensation Income Taxes The Company accounts for income taxes as required by FASB ASC Topic No. 740 , Income Taxes The Company assesses whether a valuation allowance should be recorded against its deferred tax assets based on the consideration of all available evidence, using a “more likely than not” realization standard. The four sources of taxable income that must be considered in determining whether deferred tax assets will be realized are: (1) future reversals of existing taxable temporary differences (i.e., offset of gross deferred tax liabilities against gross deferred tax assets); (2) taxable income in prior carryback years, if carryback is permitted under the applicable tax law; (3) tax planning strategies; and (4) future taxable income exclusive of reversing temporary differences and carryforwards. F-13 Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326) – Measurement of Credit Losses on Financial Instruments Impact of COVID-19 In March 2020, the World Health Organization categorized coronavirus disease 2019 (COVID-19) as a pandemic, and the President of the United States declared the COVID-19 outbreak a national emergency. COVID-19 continues to spread throughout the United States and other countries across the world, and the duration and severity of its effects are currently unknown. While the response to the COVID-19 outbreak continues to rapidly evolve, it has led to stay-at-home orders and social distancing guidelines that have seriously disrupted activities in large segments of the economy. During the past seven quarters, the Company saw a reduction in the number of SafePath® platform subscribers compared to March 2020 and customer decision delays regarding the ViewSpot® platform, which the Company believes were driven by the COVID-19 related economic slowdown. The Company’s consolidated financial statements presented herein reflect estimates and assumptions made by management that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenue and expenses during the reporting periods presented. The severity of the impact of the COVID-19 pandemic on the Company’s business will depend on a number of factors, including, but not limited to, the duration and severity of the pandemic and the extent and severity of the impact on the Company’s customers, all of which are uncertain and cannot be predicted. As the impact of the COVID-19 pandemic on the economy and the Company’s operations continues to evolve, the Company will continue to monitor the impact on the Company’s operations and, if needed, postpone non-essential capital expenditures, reduce operating costs, and substantially reduce discretionary spending.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2021
Business Combinations [Abstract]
Acquisitions	2. Acquisitions Avast Family Safety Mobile Business On April 16, 2021, the Company acquired substantially all the assets and assumed certain specified liabilities related to Avast and its subsidiaries’ family safety mobile software business (the “Family Safety Mobile Business”), including all of the outstanding membership interests of Location Labs, LLC, pursuant to a Membership Interest and Asset Purchase Agreement (the “Purchase Agreement”). The following table summarizes the consideration paid for the Family Safety Mobile Business in 2021 (in thousands): Fair value of assets acquired $ 74,818 Fair value of liabilities assumed 2,085 Total purchase price $ 72,733 Components of purchase price: Cash $ 63,216 Common stock 8,381 Contingent consideration 1,136 Total purchase price $ 72,733 F-14 The Company’s allocation of the purchase price is summarized as follows (in thousands): Assets: Cash $ 6,351 Accounts receivable 6,225 Prepaid expenses 513 Fixed assets 921 Intangible assets 38,033 Goodwill 22,775 Total assets $ 74,818 Liabilities: Accounts payable $ 392 Accrued payroll and benefits 1,662 Accrued expenses 31 Total liabilities $ 2,085 Total purchase price $ 72,733 The Purchase Agreement included an earn-out provision that provided for additional future payments to Avast aggregating up to $14.0 million. A The goodwill recognized is attributable primarily to expected synergies and the assembled workforce of the Family Safety Mobile Business. The goodwill is expected to be deductible for income tax purposes. Approximately $19.7 million in revenues and $6.2 million in cost of revenues from the Family Safety Mobile Business are included in the consolidated statement of operations for the period from April 16, 2021, through December 31, 2021. Unaudited pro forma results of operations for the years ended December 31, 2021 and 2020 are included below as if the acquisition of the Family Safety Mobile business occurred on January 1, 2020. This summary of the unaudited pro forma results of operations is not necessarily indicative of what the Company’s results of operations would have been had the Family Safety Mobile Business been acquired at the beginning of 2020, nor does it purport to represent results of operations for any future periods. Year Ended December 31, 2021 2020 (in thousands, except per share amounts) Revenues $ 67,654 $ 87,908 Net (loss) income (16,304 ) 4,046 Earnings per share: Basic $ (0.30 ) $ 0.08 Diluted $ (0.30 ) $ 0.08 F-15 The purpose of the Family Safety Mobile Business acquisition was to acquire a portfolio of mobile family safety services including location features, content filtering and screen time management, cementing Smith Micro as a leader in delivering mobile family safety software solutions to wireless carriers and to further expand Smith Micro’s white-label digital safety solutions, positioning the Company as a leading family safety software-as-a-service provider globally while adding critical headcount in the U.S. and Europe. Circle Operator Business On February 12, 2020, the Company acquired the operator business of Circle Media Labs Inc. (“Circle”) pursuant to a certain Asset Purchase Agreement by and between the Company and Circle. The following table summarizes the consideration paid for the Circle acquisition in 2020 (in thousands): Fair value of assets acquired $ 14,966 Fair value of liabilities assumed 1,466 Total purchase price $ 13,500 Components of purchase price: Cash $ 13,500 Total purchase price $ 13,500 The Company’s allocation of the purchase price is summarized as follows (in thousands): Assets: Inventory, net $ 14 Intangible assets 10,483 Goodwill 4,469 Total assets $ 14,966 Liabilities: Deferred revenue $ 1,290 Amounts due to seller 176 Total liabilities $ 1,466 Total purchase price $ 13,500 The purpose of the transaction was to acquire certain assets related to the Circle operator business, including two new customer contracts and a source code license to Circle’s then deployed parental control software and related technology. All of the goodwill acquired as a part of this transaction is deductible for tax purposes.

Equipment and Improvements

Equipment and Improvements	12 Months Ended
	Dec. 31, 2021
Property Plant And Equipment [Abstract]
Equipment and Improvements	3. Equipment and Improvements Equipment and improvements consist of the following (in thousands): December 31, 2021 2020 Computer hardware, software, and equipment $ 10,531 $ 9,814 Leasehold improvements 3,378 2,959 Office furniture and fixtures 803 714 Construction in progress 13 24 14,725 13,511 Less accumulated depreciation and amortization (12,027 ) (11,341 ) Equipment and improvements, net $ 2,698 $ 2,170 Depreciation and amortization expense on equipment and improvements was $1.2 million and $0.7 million for the years ended December 31, 2021 and 2020, respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	4. Goodwill and Intangible Assets The following table sets forth the Company’s acquired intangible assets by major asset class as of December 31, 2021 and December 31, 2020 (in thousands, except for useful life data): December 31, 2021 Useful life (years) Gross Additions Accumulated amortization Net book value before impairment Impairment charges Net book value Purchased technology 4-10 $ 5,400 $ 8,129 $ (3,764 ) $ 9,765 $ — $ 9,765 Customer relationships 3-14 3,975 23,985 (2,816 ) 25,144 25,144 Customer contracts 6 7,000 — (2,976 ) 4,024 $ (1,465 ) 2,559 Software License 10 — 5,419 (793 ) 4,626 $ — 4,626 Trademarks/trade names 2 38 — (38 ) — $ — — Non-compete 3 283 — (196 ) 87 $ — 87 Support agreement 0.5-1 369 500 (869 ) — $ — — Patents 7 600 — (150 ) 450 $ — 450 Total $ 17,665 $ 38,033 $ (11,602 ) $ 44,096 $ (1,465 ) $ 42,631 December 31, 2020 Useful life (years) Gross Additions Accumulated amortization Net book value before impairment Impairment charges Net book value Purchased technology 4-8 $ 2,518 $ 2,882 $ (1,612 ) $ 3,788 $ — $ 3,788 Customer relationships 3-10 3,975 — (1,158 ) 2,817 (411 ) 2,406 Customer contracts 6 — 7,000 (1,242 ) 5,758 — 5,758 Trademarks/trade names 2 38 — (38 ) — — — Non-compete 3 51 232 (119 ) 164 — 164 Support agreement 1 — 369 (323 ) 46 — 46 Patents 7 — 600 (64 ) 536 — 536 Total $ 6,582 $ 11,083 $ (4,556 ) $ 13,109 $ (411 ) $ 12,698 Intangible assets amortization expense was $8.1 million and $2.9 million for the years ended December 31, 2021 and 2020, respectively. Future amortization expense related to intangible assets as of December 31, 2021 are as follows (in thousands): Year Ending December 31, 2022 $ 6,311 2023 5,874 2024 5,635 2025 5,402 2026 5,007 thereafter 14,402 Total $ 42,631 F-17 During the first quarter of 2021, the Company received a customer contract termination notice related to a customer contract acquired in the acquisition of Circle’s operator business in February 2020, which was otherwise set to expire in the second quarter of 2024. The contract was terminated effective April 15, 2021; however, in accordance with its terms, Smith Micro continues to deliver wind-down services under the contract. While the terms of the contract allow for a wind-down period of up to two years post termination, the Company expects to continue services under this contract through 2022. The Company determined the customer contract should be accounted for under the contract modification guidance in Topic 606. As a result, the Company recognized deferred revenue of $0.6 million, which was being amortized over the customer contract term and is amortizing the remaining $0.3 million over the remaining service period. Additionally, the Company reviewed its customer contract intangible asset associated with this customer contract and determined that the carrying value was in excess of its fair value. Accordingly, the Company recorded a $1.5 million impairment charge within “amortization of intangible assets” in the consolidated statements of operations during the year ended December 31, 2021 and is amortizing the remaining $0.4 million over the remaining service period. Smith Micro reviews the recoverability of the carrying value of goodwill at least annually or whenever events or circumstances indicate a potential impairment. The annual impairment testing date is December 31. Recoverability of goodwill is determined by comparing the estimated fair value of reporting units to the carrying value of the underlying net assets in the reporting units. If the estimated fair value of a reporting unit is determined to be less than the fair value of its net assets, goodwill is deemed impaired, and an impairment loss is recognized to the extent that the carrying value of goodwill exceeds the difference between the estimated fair value of the reporting unit and the fair value of its other assets and liabilities. Smith Micro determined that there was not any impairment of the Company’s goodwill at December 31, 2021 and 2020.

Equity Transactions

Equity Transactions	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Equity Transactions	5. Equity Transactions Common Stock Offering On March 15, 2021, the Company completed a registered public offering (“Offering”), wherein a total of 9,520,787 shares of the Company’s common stock were issued at a purchase price of $6.85 per share, for a total purchase price of $65.2 million. The Offering raised net cash proceeds of approximately $59.7 million after deducting the underwriting discount and fees and expenses of the Offering. The Company used the net cash proceeds from the Offering to fund, in part, the acquisition of the Family Safety Mobile Business completed on April 16, 2021 (see Note 2 for additional information). Warrants The Company issued warrants to purchase shares of Common Stock in connection with registered direct offerings completed in 2017 and 2018. As of December 31, 2021 and 2020, there were approximately 2.0 million and 3.7 million warrants outstanding, respectively, with exercise prices ranging from $1.16 to $2.38 per share. These warrants expire in 2022 and 2023.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	6. Income Taxes (Loss) income before provision for income taxes was generated from the following sources (in thousands): Year Ended December 31, 2021 2020 Domestic $ (31,301 ) $ 4,213 Foreign 473 112 Total (loss) income before provision for income taxes $ (30,828 ) $ 4,325 F-18 A summary of the income tax expense (benefit) is as follows (in thousands): Year Ended December 31, 2021 2020 Current: Federal $ — $ (133 ) State 5 6 Foreign 152 134 Total current 157 7 Deferred: Federal 24 155 State 35 24 Foreign (1 ) (26 ) Total deferred 58 153 Total income tax expense $ 215 $ 160 A reconciliation of the provision for income taxes to the amount of income tax expense (benefit) that would result from applying the federal statutory rate to the loss before income taxes is as follows: Year Ended December 31, 2021 2020 Federal statutory rate 21.0 % 21.0 % State tax, net of federal benefit 4.3 2.7 Equity compensation 0.4 (1.8 ) International tax items 0.1 (0.1 ) Foreign taxes (0.5 ) 2.5 State NOL true-up 1.2 2.5 Miscellaneous (0.4 ) 1.3 Effect of change in rate 0.8 3.5 Change in valuation allowance (27.6 ) (27.9 ) (0.7 ) % 3.7 % F-19 The major components of the Company’s deferred tax assets and liabilities are as follows (in thousands): Year Ended December 31, 2021 2020 Deferred income tax assets Net operating loss carry forwards $ 47,204 $ 42,127 Credit carry forwards 3,027 3,027 Fixed assets 84 116 Intangibles 6,259 3,346 Equity-based compensation 208 343 Nondeductible accruals 532 365 Various reserves - 23 Deferred rent 33 94 Other 7 2 Valuation allowance (57,346 ) (49,405 ) Total deferred income taxes - net 8 38 Deferred income tax liabilities Foreign intangibles - (1 ) Unrealized translation gain/loss (45 ) 3 Prepaid expenses (80 ) (99 ) Total deferred income liabilities (125 ) (97 ) Net deferred income tax (liabilities) $ (117 ) $ (59 ) The Company has federal and state net operating loss (“NOL”) carryforwards of approximately $180.3 million and $148.6 million, respectively, at December 31, 2021, to reduce future cash payments for income taxes. The federal NOL carryforwards generated prior to 2018 will expire from 2024 through 2037 and state NOL carryforwards will expire 2018 through 2041. Federal NOL carryforwards generated in 2018 and thereafter have no expiration date. The Company has federal and state tax credit carryforwards of approximately $2.5 million and $0.7 million, respectively, at December 31, 2021. These tax credits will begin to expire in 2028. To the extent that an ownership change has occurred under Internal Revenue Code Sections 382 and 383, the Company’s use of its loss carryforwards and credit carryforwards to offset future taxable income may be limited. At December 31, 2021 and 2020, the Company had unrecognized tax benefits, including interest and penalties, of approximately $0.4 million. The Company’s gross unrecognized tax benefits as of December 31, 2021 and 2020 and the changes in those balances are as follows (in thousands): Year Ended December 31, 2021 2020 Beginning balance $ 428 $ 428 Other (16 ) — Gross unrecognized tax benefits, ending balance $ 412 $ 428 In assessing whether a valuation allowance is required, significant weight is to be given to evidence that can be objectively verified. A significant factor in the Company’s assessment is that the Company was in a three-year F-20 After a review of the four sources of taxable income as of December 31, 2021 (as described above), and after consideration of the Company’s continuing cumulative loss position as of December 31, 2021, the Company recorded a valuation allowance related to its U.S.-based deferred tax assets of $57.3 million at December 31, 2021. The valuation allowance on deferred tax assets decreased by $7.9 million and $1.0 million in 2021 and 2020, respectively. The Company recognizes interest and penalties accrued related to unrecognized tax benefits in income tax expense, however during 2021 and 2020, the Company did not recognize any interest or penalties. The cumulative interest and penalties at December 31, 2021 and 2020 were $0. The Company does not anticipate any material changes to unrecognized tax benefits within the next twelve months that will affect the effective tax rate. The Company is subject to U.S. federal income tax as well as to income tax of multiple state jurisdictions. Currently there are no audits in process or pending from Federal or state tax authorities. The Company is no longer subject to examination for U.S. federal income tax returns for years before December 31, 2018 and for state income tax returns, the Company is no longer subject to examination for years before December 31, 2017. As of December 31, 2021, the Company had no outstanding tax audits. The outcome of tax audits cannot be predicted with certainty. If any issues addressed in the Company’s tax audits are resolved in a manner not consistent with management’s expectations, the Company could be required to adjust its provision for income tax in the period such resolution occurs. As of December 31, 2021, a current estimate of the range of changes that may occur within the next twelve months cannot be made due to the uncertainty regarding the timing of these events. For financial reporting purposes, income before provision for income taxes for the Company’s foreign subsidiaries was $0.5 million and $0.1 million for the years ended December 31, 2021 and 2020, respectively. Smith Micro does not provide for U.S. taxes on its unremitted earnings of foreign subsidiaries that have not been previously taxed since the Company intends to invest such undistributed earnings indefinitely outside of the U.S. The 2017 Act subjects a U.S. shareholder to current tax on global intangible low-taxed income (“GILTI”) earned by certain foreign subsidiaries. The FASB Staff Q&A, Topic 740 No. 5, Accounting for Global Intangible Low-Taxed Income On March 27, 2020, the Coronavirus Aid, Relief and Economic Security Act (CARES Act) was enacted in response to the COVID-19 pandemic. The CARES Act, among other things, permits NOL carryovers and carrybacks to offset taxable income for years beginning before 2021. The CARES Act also made modifications to IRC Sec. 163(j) to increase the allowable interest from 30% of adjusted taxable income to 50% of adjusted taxable income. The CARES Act changes in NOL carrybacks has no impact on the Company’s tax provision. The change in interest expense limitation pursuant to the CARES Act does not have a significant impact on the tax provision.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Earnings Per Share	7. Earnings Per Share The Company calculates earnings per share (“EPS”) as required by FASB ASC Topic No. 260, Earnings Per Share F-21 Year Ended December 31, 2021 2020 (in thousands, except per share amounts) Numerator: Net (loss) income $ (31,043 ) $ 4,165 Denominator: Weighted average shares outstanding - basic 51,232 40,808 Potential common shares - options (treasury stock method) — 1,956 Weighted average shares outstanding - diluted 51,232 42,764 Shares excluded (anti-dilutive) 1,324 98 Net (loss) earnings per common share: Basic and diluted $ (0.61 ) $ 0.10

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2021
Compensation And Retirement Disclosure [Abstract]
Employee Benefit Plans	8. Employee Benefit Plans The Company offers its employees participation in a 401(k) plan, in which the Company matches the employee contributions at a rate of 20%, subject to a vesting schedule. Total employer contributions amounted to $0.4 million and $0.2 million for the years ended December 31, 2021 and 2020, respectively.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	9. Stock-Based Compensation Stock Plans On June 18, 2015, Smith Micro’s stockholders approved the 2015 Omnibus Equity Incentive Plan (“2015 OEIP”) and subsequent amendments to the 2015 OEIP to increase the number of shares reserved thereunder were approved by its stockholders on June 14, 2018 and June 9, 2020. The 2015 OEIP replaced the 2005 Stock Option / Stock Issuance Plan (“2005 Plan”) which was due to expire on July 28, 2015. All outstanding options under the 2005 Plan remain outstanding, but no new grants will be made under the 2005 Plan. The maximum number of shares of the Company’s common stock available for issuance over the term of the 2015 OEIP may not exceed 9,625,000 shares. The 2015 OEIP provides for the issuance of full value awards (restricted stock, performance stock, dividend equivalent right or restricted stock units) and partial value awards (stock options or stock appreciation rights) to employees, non-employee members of the board and consultants. Any full value award settled in shares will be debited as 1.2 shares, and partial value awards settled in shares will be debited as 1.0 shares against the share reserve. The exercise price per share for stock option grants is not to be less than the fair market value per share of the Company’s common stock on the date of grant. The Board of Directors has the discretion to determine the vesting schedule. Stock options may be exercisable immediately or in installments, but generally vest over a four-year Employee Stock Purchase Plan The Company has a shareholder approved employee stock purchase plan (“ESPP”), under which substantially all employees may purchase the Company’s common stock through payroll deductions at a price equal to 85% of the lower of the fair market values of the stock as of the beginning and end of six-month offering periods. An employee’s payroll deductions under the ESPP are limited to 10% of the employee’s compensation and employees may not purchase more than the lesser of $25,000 of stock, or 250 shares, for any purchase period. Additionally, no more than 250,000 shares in the aggregate may be purchased under the plan. F-22 Stock Compensation Expense The Company accounts for all stock-based payment awards made to employees and directors based on their fair values and recognized as compensation expense over the vesting period using the straight-line method over the requisite service period for each award as required by FASB ASC Topic No. 718, Compensation-Stock Compensation Valuation of Stock Option and Restricted Stock Awards The assumptions used to compute the share-based compensation costs for the stock options granted during the years ended December 31, 2021 and 2020, using the Black-Scholes option pricing model, were as follows: Year Ended December 31, 2021 2020 Weighted average grant date fair value of stock options $ 5.94 $ 2.93 Assumptions Risk-free interest rate (weighted average) 0.87 % 0.44 % Expected dividend yield — — Weighted average expected life (years) 6.2 6.2 Volatility (weighted average) 74.5 % 80.8 % Forfeiture rate 12.0 % 12.0 % The risk-free interest rate assumption was based on the United States Treasury’s rates for U.S. Treasury zero-coupon bonds with maturities similar to those of the expected term of the award being valued. The Company assumed no dividend yield because it does not expect to pay dividends for the foreseeable future. The weighted average expected life is the vesting period for those options granted during that period. The average volatility is based on the actual historical volatility of the Company’s common stock. The forfeiture rate was based on modified employee turnover. Valuation of ESPP The fair values are estimated at the beginning of each offering period using a Black-Scholes valuation model that uses the assumptions noted in the following table. The risk-free rate is based on the U.S. treasury yield curve in effect at the time of grant. Expected volatility was based on the historical volatility on the day of grant. Following is a schedule of the shares purchased, the fair value per share, and the Black-Scholes model assumptions for each offering period: September March 31, September March 31, Offering Period Ended 2021 2021 2020 2020 Shares purchased for offering period 5,360 4,668 4,184 1,536 Fair value per share $ 1.90 $ 1.25 $ 1.75 $ 2.28 Assumptions Risk-free interest rate (average) 0.05 % 0.12 % 0.29 % 1.84 % Expected dividend yield — — — — Weighted average expected life (years) 0.5 0.5 0.5 0.5 Volatility (average) 44.6 % 47.1 % 86.8 % 86.3 % F-23 Compensation Costs Non-cash stock-based compensation expenses related to stock options, restricted stock grants and the ESPP were recorded in the financial statements as follows (in thousands): Year Ended December 31, 2021 2020 Cost of sales $ 1 $ — Sales and marketing 901 549 Research and development 965 559 General and administrative 2,981 1,956 Total non-cash stock compensation expense $ 4,848 $ 3,064 As of December 31, 2021, there was $9.0 million of unrecognized compensation costs related to non-vested stock options and restricted stock granted under the 2015 OEIP and the 2005 Plan. At December 31, 2021, there were 3.8 million shares available for future grants under the 2015 OEIP Plan. Stock Options A summary of the Company’s stock options outstanding under the 2015 OEIP and 2005 Plan as of December 31, 2021 and 2020 and the activity during the years ended herein are as follows (in thousands except per share amounts): Shares Weighted Avg. Exercise Price Wtd. Avg. Remaining Contractual Life (Yrs) Aggregate Intrinsic Value Outstanding as of December 31, 2020 205 $ 3.95 Granted 20 $ 5.94 $ - Exercised (21 ) $ 3.12 $ 55 Forfeited (8 ) $ 2.99 $ 20 Expired (2 ) $ 16.28 $ - Outstanding as of December 31, 2021 194 $ 3.95 4.9 $ 218 Vested and expected to vest at December 31, 2021 181 $ 4.03 4.9 $ 211 Exercisable as of December 31, 2021 140 $ 4.04 3.6 $ 163 F-24 Restricted Stock Awards A summary of the Company’s restricted stock awards outstanding under the 2015 OEIP and 2005 Plan as of December 31, 2021 and 2020, and the activity during years ended therein, are as follows (in thousands, except weighted average grant date fair value): Weighted Number grant date of shares fair value Unvested at December 31, 2019 1,559 $ 1.98 Granted 1,000 $ 6.40 Vested (857 ) $ 2.99 Canceled and forfeited — $ - Unvested at December 31, 2020 1,702 $ 4.07 Granted 1,287 $ 7.02 Vested (1,027 ) $ 4.47 Canceled and forfeited (295 ) $ 5.60 Unvested at December 31, 2021 1,667 $ 5.83

Revenues

Revenues	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer [Abstract]
Revenues	10. Revenues Performance Obligations CommSuite ® ® Smith Micro sells its software solutions to major wireless network and cable operators. For CommSuite and Netwise products, the Company may provide customization services for a fee to ensure the Company’s software solution can operate on the customer’s operating platforms and the operating platform of the mobile devices of Smith Micro’s customer’s end users. In addition, since the mobile device OEMs change their operating systems regularly, Smith Micro provides maintenance services to ensure utility of the software license is not diminished for the Company’s customers. Smith Micro considers the customization services, the software license, and maintenance services to maintain the utility of the software license for its customers as a single performance obligation. The Company provides the perpetual license on a royalty free basis. Revenue related to customization services, if charged, is recognized at a point in time upon delivery and acceptance of the customized software license by the customer. To support the CommSuite and Netwise solutions, Smith Micro also provides customers with its hosted environment and Application Service Provider (“ASP”) services for the duration of the license term. The Company considers the provision of these services to be a separate performance obligation. In these transactions, the total consideration expected is variable. The Company does not estimate when the variable consideration will be recognized because the License Usage Based Fees, Hosting Service Fees and ASP Advertising Fees relate specifically to the Company’s efforts to transfer the services for a specified period (month or quarter) which are distinct from the services provided in other specified periods. Smith Micro’s customer’s or the customer’s end customer’s usage occurs within the defined period, and the variability of Smith Micro’s license, hosting and ASP fees is resolved in the specified period, and such fees earned are not subject to adjustment based on the activity in other periods. Smith Micro earns revenue from these services on a fixed fee per perpetual license usage on its hosted environment and advertising revenue share for advertisements placed by its customers on the Company’s platform. The usage fees are not earned until Smith Micro transfers its software license to its customers. The Company recognizes the usage-based fees when it is entitled to the consideration earned for the distinct service period based on its customer’s usage of its licenses, hosting services, and ASP advertising platform (“hosted environment usage fees”). F-25 SafePath Cloud Based Services Smith Micro’s SafePath solution is a hybrid Software as a Service (“SaaS”) offering. The Company considers the provision of the perpetual license and the cloud-based platform as a single performance obligation. The Company provides the perpetual license on a royalty free basis and earns revenue based on a fixed fee usage of its cloud-based services. Smith Micro recognizes the usage-based fees when it is entitled to the consideration earned for the distinct service period based on its customer’s usage of its cloud-based services. Smith Micro acquired certain assets from Circle, including a source code license to Circle’s parental control software solution and two customer contracts. Pursuant to these contracts, the customer parties thereto license the parental control software solution for distribution to their respective subscribers in designated markets. In each case, the contracts allow the customer to take possession of the software solution and to host it on their platform or with an independent third-party hosting service provider without significant cost. Smith Micro also provide significant services that are required by the customer to ensure they have the utility of the software license. As the license to the software solution and the services the Company provides are highly interrelated, Smith Micro has concluded that the license and its services are a single performance obligation. The license fee is earned and recognized on a pro-rata basis over the contract term based on the customer’s continued use of the license and the Company’s services ViewSpot Cloud Based Services ViewSpot product is a cloud-based platform that its MNO customers use to display its promotional content to mobile devices being sold in its retail outlets. Using this solution, the MNOs have the ability to promote specific mobile devices in targeted geographic retail locations and monitor the efficacy of the promotions and the mobile device user’s behavior to the targeted advertising. Smith Micro sells a royalty free license, consulting services to configure the advertising content so that it can be displayed on targeted mobile devices, and cloud-based services to serve the advertising content and capture end consumer’s behavior on the mobile device. ViewSpot services depend on a significant level of integration, interdependency, and interrelation between the on-premise applications, consulting services and the cloud services, and are accounted for together as a single performance obligation. The ViewSpot services are sold on a fixed fee basis to Smith Micro’s customers based on pre-defined purchase order. Since Smith Micro is obligated to provide the required services over the contract period, the revenue is recognized over time. From time to time, the Company also provides consulting services to configure ad hoc targeted promotional content for Smith Micro’s customers upon request. These requests are driven by the customers’ marketing initiatives and tend to be short term “bursts” of activity. Smith Micro recognizes revenues from these ad hoc services at a point in time which is upon delivery of the configured promotional content to the cloud platform. Consulting Services and Other Smith Micro has developed a roadmap for adding new functionality to its wireless products to extend the product lifecycle and expand its customer’s use of the product on their networks. From time to time, the Company enters into consulting services arrangements with its customers to develop incremental functionality not included on the developmental roadmap. The Company earns revenue from these consulting services that is recognized at the time of delivery of the software when the services have been completed and control has been transferred to the customers. The Company also enters into arrangements with certain customers to provide technology support services beyond the initial warranty period. Technology support services include e-mail and telephone support and unspecified rights to bug fixes available on a when-and-if available basis. Smith Micro considers the provision of such technology support services to be a separate performance obligation which is generally billed in advance for a fixed term and recognized as revenue ratably over the contractual term as the Company performs its services. In 2020 and prior, Smith Micro sold off-the-shelf Graphics software products directly to end users as well as through its distribution and reseller channel partners. These products required no customization and minimal post-sale technology support services. The Company recognized revenue from software sales at the time it F-26 transfer red control of the product to the customer. This occur red upon shipment of the product or when the customer download ed the software from the Company’s website or website of Smith Micro’s distributor and resellers partners. In some instances, Smith Micro consign ed its software products to a distributor or reseller. In those instances, Smith Micro recognize d revenue when the end consumer takes control of the product. Smith Micro offer ed a 30 day return policy to its customers and a return reserve wa s established at the time revenue wa s recorded. The Company review ed available retail channel information and made a determination of a return provision for sales made to distributors and retailers based on current channel inventory levels and historical return patterns. The return reserve wa s monitored and adjusted based on actual experience. Historically, returns were insignificant. Deferred Revenue Deferred revenue represents amounts billed to customers for which revenue has not been recognized. Deferred revenue primarily consists of the unearned portion of monthly, quarterly, and annually billed service fees and prepayments made by customers for a future period. Smith Micro recognizes revenue upon transfer of control. As of December 31, 2021 and 2020, the Company’s total deferred revenue balance was $0.2 million and $1.6 million, respectively, of which $0.1 and $1.5 million, respectively, were related to the acquisition of the Circle operator business. As discussed in Note 4, during the first quarter of 2021, Smith Micro received a customer contract termination notice related to a customer contract acquired in the acquisition of Circle’s operator business, which was otherwise set to expire in the second quarter of 2024. The contract was terminated effective April 15, 2021; however, in accordance with its terms, Smith Micro continues to deliver wind-down services under the contract. While the terms of the contract allow for a wind-down period of up to two years post termination, the Company expects to continue services under this contract through 2022. The Company determined the customer contract should be accounted for under the contract modification guidance in Topic 606. As a result, the Company recognized deferred revenue of $0.6 million which was being amortized over the customer contract term with the remaining $0.3 million being amortized over the remaining service period. Additionally, the Company reviewed its customer contract intangible asset associated with this customer contract and determined that the carrying value was in excess of its fair value. Accordingly, the Company recorded a $1.5 million impairment charge within “amortization of intangible assets” in the consolidated statements of operations during the year ended December 31, 2021 with the remaining $0.4 million being amortized over the remaining service period. Costs to Obtain a Customer Contract The Company generally pays sales commissions to its sales force, which are incremental and recoverable costs of acquiring contracts. In most instances, sales commissions are only paid when the Company earns usage-based fees on the contracts. The commission obligation is established each quarter based on the usage-based fees earned. The commission obligation is not adjusted by future usage-based fees earned, that is each period is discrete from the other. As a result of the structure of the commission plan, Smith Micro records the commission expense when the commission obligation is determined, which is generally quarterly. Certain provisions of the sales commission plan incentivize and recognize the efforts of eligible participants to earn commissions on future revenue generated on new contracts, sale of a new product to an existing contract, or sale of a product to a different group within an existing customer. The sales commissions are tiered based on the opportunity size. Sales commissions paid under these provisions of the sales commission plan are incremental contract acquisition costs, and accordingly are recorded as a deferred contract asset that is amortized on a straight-line basis over the average contract life of the new, renewed, and modified contract. Costs to Fulfill a Customer Contract The Company incurs costs to fulfill obligations under a contract which are recognized as the Company fulfills its performance obligation and recognizes revenue. Where the Company provides services and earns revenue over the contract term based on usage of Smith Micro’s platforms, the associated fulfillment costs are recognized as they are incurred and as usage-based revenue is recognized. F-27 Disaggregation of Revenues Revenues on a disaggregated basis are as follows (in thousands): Year Ended December 31, 2021 2020 License and service fees $ 3,730 $ 3,575 Hosted environment usage fees 13,770 18,209 Cloud based usage fees 38,415 25,973 Consulting services and other 2,507 3,543 Total revenues $ 58,422 $ 51,300

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. Commitments and Contingencies Litigation The Company may become involved in various legal proceedings arising from its business activities. While management does not believe the ultimate disposition of these matters will have a material adverse impact on the Company’s consolidated results of operations, cash flows, or financial position, litigation is inherently unpredictable, and depending on the nature and timing of these proceedings, an unfavorable resolution could materially affect the Company’s future consolidated results of operations, cash flows, or financial position in a particular period. Other Contingent Contractual Obligations During its normal course of business, the Company has made certain indemnities, commitments, and guarantees under which it may be required to make payments in connection with certain transactions. These include: intellectual property indemnities to the Company’s customers and licensees in connection with the use, sale, and/or license of Company products; indemnities to various lessors in connection with facility leases for certain claims arising from use of such facility or under such lease; indemnities to vendors and service providers pertaining to claims based on the negligence or willful misconduct of the Company; indemnities involving the accuracy of representations and warranties in certain contracts; and indemnities to directors and officers of the Company to the maximum extent permitted under the laws of the State of Delaware. In addition, the Company has made contractual commitments to employees providing for severance payments upon the occurrence of certain prescribed events. The Company may also issue a guarantee in the form of a standby letter of credit as security for contingent liabilities under certain customer contracts. The duration of these indemnities, commitments, and guarantees varies, and in certain cases may be indefinite. The majority of these indemnities, commitments, and guarantees may not provide for any limitation of the maximum potential for future payments the Company could be obligated to make. The Company has not recorded any liability for these indemnities, commitments, and guarantees in the accompanying consolidated balance sheets.

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	12. Leases The Company leases office space and equipment, and certain office space is subleased. Management determines if a contract is a lease at the inception of the arrangement and reviews all options to extend, terminate, or purchase its right-of-use assets at the inception of the lease and accounts for these options when they are reasonably certain of being exercised. Leases with an initial term of greater than twelve months are recorded on the consolidated balance sheet. Lease expense is recognized on a straight-line basis over the lease term. The Company’s lease contracts generally do not provide a readily determinable implicit rate. For these contracts, the estimated incremental borrowing rate is based on information available at the inception of the lease. F-28 Operating lease cost consists of the following (in thousands): Year Ended December 31, 2021 2020 Lease cost, gross $ 2,297 $ 2,254 Sublease income (603 ) (603 ) Total lease cost, net $ 1,694 $ 1,651 Operating lease assets and liabilities are summarized as follows (in thousands): As of December 31, 2021 2020 Right-of-use assets $ 5,710 $ 5,785 Current lease liabilities $ 1,400 $ 1,433 Long-term lease liabilities 4,467 4,805 Total lease liabilities $ 5,867 $ 6,238 The maturity of operating lease liabilities is presented in the following table (in thousands): As of December 31, 2021 2022 $ 1,710 2023 1,697 2024 1,533 2025 1,175 2026 487 Total lease payments 6,602 Less imputed interest (735 ) Present value of lease liabilities $ 5,867

Segment, Concentration and Geog

Segment, Concentration and Geographical Information	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Segment, Concentration and Geographical Information	13. Segment, Concentration and Geographical Information Segment Information Public companies are required to report financial and descriptive information about their reportable operating segments as required by FASB ASC Topic No. 280, Segment Reporting The Company does not separately allocate operating expenses to these product lines, nor does it allocate specific assets. Therefore, product line information reported includes only revenues. The following table presents the Wireless revenues by product line (in thousands): Year Ended December 31, 2021 2020 CommSuite $ 13,717 $ 18,163 SafePath 40,981 28,027 ViewSpot 3,558 4,239 Netwise 117 151 Other 49 91 Total wireless revenues $ 58,422 $ 50,671 F-29 Concentration Information For the year ended December 31, 2021, the Company’s top two customers, accounting for over 10% of revenues, made up 56% and 24% of revenues and 42% and 27% of accounts receivable, respectively. Two service providers with more than 10% of purchases accounted for 36% and 13% of purchases in the year, totaling 15% and 0% of accounts payable, respectively. For the year ended December 31, 2020, one customer, accounting for over 10% of revenues, made up 81% of revenues and 91% of accounts receivable, and one service provider with more than 10% of purchases totaled 10% of accounts payable. The Company’s major customers could reduce their orders of the Company’s products in favor of a competitor's product or for any other reason. The loss of these major customers or decisions by a significant customer to substantially reduce purchases could have a material adverse effect on Smith Micro’s business. Geographical Information During the years ended December 31, 2021 and 2020, the Company operated in three geographic locations: the Americas, EMEA (Europe, the Middle East, and Africa), and Asia Pacific. Revenues attributed to the geographic location of the customer’s bill-to address were as follows (in thousands): Year Ended December 31, 2021 2020 Americas $ 55,322 $ 49,349 EMEA 3,024 1,930 Asia Pacific 76 21 Total revenues $ 58,422 $ 51,300

Gain on Sale of Software Produc

Gain on Sale of Software Products	12 Months Ended
	Dec. 31, 2021
Discontinued Operations And Disposal Groups [Abstract]
Gain on Sale of Software Products	14. Gain on Sale of Software Products In December 2020, pursuant to an Asset Purchase Agreement entered in the same month, the Company sold certain assets of its Moho and Motion Artist animation software products to Lost Marble LLC and recorded a gain on the transaction in the amount of approximately $0.7 million, which is presented as Other Income in the consolidated statements of operations.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	15. Subsequent Events The Company evaluates and discloses subsequent events as required by ASC Topic No. 855, Subsequent Events

Organization, Basis of Presen_2

Organization, Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
The Company	The Company Smith Micro Software, Inc. (“Smith Micro” or “the Company”) develops software to simplify and enhance the mobile experience, providing solutions to some of the leading wireless and cable service providers around the world. From enabling the family digital lifestyle to providing powerful voice messaging capabilities, the Company strives to enrich today’s connected lifestyles while creating new opportunities to engage consumers via smartphones and consumer Internet of Things (“IoT”) devices. Smith Micro’s portfolio includes a wide range of products for creating, sharing, and monetizing rich content, such as visual voice messaging, retail content display optimization and performance analytics on any product set. Smith Micro’s solution portfolio is comprised of proven products that enable its customers to provide: • In-demand digital services that connect today’s digital lifestyle, including family location services, parental controls, and consumer IoT devices to mobile consumers worldwide; • Easy visual access to voice messages on mobile devices through visual voicemail and voice-to-text transcription functionality; and • Strategic, consistent, and measurable digital demonstration experiences that educate retail shoppers, create awareness of products and services, and drive in-store sales, and optimize retail experiences with actionable analytics derived from in-store customer behavior.
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements reflect the operating results and financial position of Smith Micro and its wholly owned subsidiaries in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). All intercompany amounts have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation.
Foreign Currency Transactions	Foreign Currency Transactions The Company has international operations resulting from current and prior year acquisitions. The countries in which the Company has a subsidiary or branch office are Serbia, Sweden, Portugal, Czech Republic, and Slovakia. The functional currency for all of these foreign entities is the U.S. dollar in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic No. 830. Foreign currency transactions that increase or decrease expected functional currency cash flows is a foreign currency transaction gain or loss that are included in determining net income for the period in which the exchange rate changes. Likewise, a transaction gain or loss (measured from the transaction date or the most recent intervening balance sheet date, whichever is later) realized upon settlement of a foreign currency transaction is included in determining net income for the period in which the transaction is settled.
Business Combinations	Business Combinations The Company applies the provisions of FASB ASC Topic No. 805, Business Combinations , in the accounting for its acquisitions, which requires recognition of the assets acquired and the liabilities assumed at their acquisition date fair values, separately from goodwill. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the tangible and identifiable intangible assets acquired and liabilities assumed. While the Company uses its best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, its estimates are inherently uncertain and subject to refinement. As a result, during the measurement period that exists up to twelve months from the acquisition date, the Company may record adjustments to the tangible and specifically identifiable intangible assets acquired and liabilities assumed with a corresponding adjustment to goodwill in the reporting period in which the adjusted amounts are determined. Upon the conclusion of the measurement period or final determination of the values of assets acquired and liabilities assumed, whichever comes first, the impact of any subsequent adjustments is included in the consolidated statements of operations. Costs to exit or restructure certain activities of an acquired company or the Company’s internal operations are accounted for as a one-time termination and exit cost pursuant to FASB ASC Topic No. 420, Exit or Disposal Cost Obligations , and are accounted for separately from the business combination. A liability for costs associated with an exit or disposal activity is recognized and measured at its fair value in the Company’s consolidated statement of operations in the period in which the liability is incurred. Uncertain income tax positions and tax-related valuation allowances that are acquired in connection with a business combination are initially estimated as of the acquisition date. The Company reevaluates these items quarterly based upon facts and circumstances that existed as of the acquisition date, with any adjustments to the preliminary estimates being recorded to goodwill if such adjustments occur within the 12-month measurement period. Subsequent to the end of the measurement period or the Company’s final determination of the value of the tax allowance or contingency, whichever comes first, changes to these uncertain tax positions and tax-related valuation allowances will affect the provision for income taxes in the consolidated statement of operations and could have a material impact on results of operations and financial position.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures and discloses fair value measurements as required by FASB ASC Topic No. 820, Fair Value Measurements and Disclosures Fair value is an exit price, representing the amount that would be received upon the sale of an asset or the amount that would be paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for considering such assumptions, the FASB establishes a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: • Level 1 – Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 – Include other inputs that are directly or indirectly observable in the marketplace. • Level 3 – Unobservable inputs which are supported by little or no market activity. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. As required by FASB ASC Topic No. 820, the Company measures its cash equivalents and short-term investments at fair value. The Company’s cash equivalents and short-term investments are classified within Level 1 by using quoted market prices utilizing market observable inputs. F-9 As required by FASB ASC Topic No. 825, Financial Instruments , an entity can choose to measure at fair value many financial instruments and certain other items that are not currently required to be measured at fair value. Subsequent changes in fair value for designated items are required to be reported in earnings in the current period. This Topic also establishes presentation and disclosure requirements for similar types of assets and liabi lities measured at fair value. As required by FASB ASC Topic No. 350, Intangibles – Goodwill and Other, As required by FASB ASC Topic No. 805, Business Combinations, The following table presents a reconciliation of the Company’s Level 3 financial liabilities related to contingent consideration that are measured at fair value on a recurring basis (in thousands): Balance at January 1, 2021 $ — Contingent consideration 1,136 Change in fair value of contingent consideration 12,864 Contingent consideration payments (14,000 ) Balance, December 31, 2021 $ - During the year ended December 31, 2021, the Company recorded an increase in the fair value of the contingent consideration of $12.9 million and reported such increase in operating expenses. See Note 2 for additional information.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents generally consist of cash and money market funds. The carrying amount of cash and cash equivalents approximates fair value due to the short-term maturities of these instruments.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Smith Micro sells its products worldwide. The Company performs ongoing credit evaluations of its customers and adjusts credit limits based upon payment history, the customer’s current credit worthiness and various other factors, as determined by review of their current credit information. The Company continuously monitors collections and payments from its customers. The Company estimates credit losses and maintains an allowance for doubtful accounts based upon these estimates. While such credit losses have historically been within its estimated reserves, the Company cannot guarantee that it will continue to experience the same credit loss rates that it has in the past. If not, this could have an adverse effect on Smith Micro’s consolidated financial statements.
Equipment and Improvements	Equipment and Improvements Equipment and improvements are stated at cost. Depreciation is computed using the straight-line method based on the estimated useful lives of the assets, generally ranging from three to seven years. Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful life of the asset or the lease term.
Internal Software Development Costs	Internal Software Development Costs Development costs incurred in the research and development of new software products and enhancements to existing software products are expensed as incurred until technological feasibility has been established. The F-10 Company considers technological feasibility to be established when all planning, designing, coding, and testing has been completed accor ding to design specifications. After technological feasibility is established, any add itional costs are capitalized. Through December 31, 2021 , software has been substantially completed concurrently with the establishment of technological feasibility; accordingly, no costs have been capitalized to date.
Impairment or Disposal of Long-Lived Assets	Impairment or Disposal of Long-Lived Assets Long-lived assets to be held are reviewed for events or changes in circumstances which indicate their carrying value may not be recoverable. They are tested for recoverability using undiscounted cash flows to determine whether or not impairment to such value has occurred.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents purchase consideration from a business combination that exceeds the value assigned to the net assets of the acquired businesses. Smith Micro is required to periodically assess the recoverability of the carrying value of its goodwill at least annually during the fourth quarter of the fiscal year or whenever events or circumstances indicate a potential impairment. If the carrying amount of the Company’s single reporting unit exceeds its fair value, an impairment loss equal to the excess of carrying value over fair value is recorded. The Company’s 2021 fourth quarter annual test included the assessment of qualitative factors to determine whether or not it was more likely than not that the fair value of Smith Micro’s single reporting unit was less than it’s carrying value. The qualitative assessment considered factors such as macroeconomic conditions, industry and market trends, cost factors, and overall financial performance, among others. In consideration of the totality of the qualitative factors assessed, based on the weight of the evidence no circumstances existed that would indicate that it was more likely than not that goodwill was impaired. There was no goodwill impairment recognized during the years ended December 31, 2021 or 2020. The Company has no indefinite-lived intangible assets. Amortization expense related to the Company’s definite-lived intangible assets resulting from acquisitions is calculated based on the pattern of economic benefit expected to be generated from the use of that asset. Intangible assets are tested for impairment if events or circumstances occur indicating that the respective asset might be impaired.
Revenue Recognition	Revenue Recognition In accordance with FASB ASC Topic No. 606, Revenue from Contracts with Customers Smith Micro transfers software licenses to its customers on a royalty free, non-exclusive, non-transferrable, limited use basis during the term of the agreement. In some instances, the Company performs customization services to ensure the software operates within its customer’s operating platforms as well as the operating platforms of the mobile devices used by their end customers, before transferring the license. Revenue related to these services is recognized at a point in time upon acceptance of the software license by the customer. The Company also earns usage-based revenue on its platforms. Usage based revenue is generated based on active licenses used by Smith Micro’s customer’s end customers, the provision of hosting services, revenue share based on media placements on Smith Micro’s platform and use of the Company’s cloud-based services. Smith Micro recognizes usage-based revenue when the Company has completed its performance obligation and has the right to invoice the customer. This revenue is generally recognized monthly or quarterly. Finally, the Company ratably recognizes revenue over the contract period when customers pay in advance of service delivery. On February 12, 2020, the Company acquired certain assets from Circle Media Labs Inc. (“Circle”) (as further described in Note 2 below), including a source code license to Circle’s parental control software solution and two customer contracts. Pursuant to these contracts, the customer parties thereto license the parental control F-11 software solution for distribution to their respective subscribers in designated markets. In each case, the contracts allow the customer to take possession of the software solution and to host it on their platform or with an independent third-party hosting service provider without significant cost. The Company also provide s significant services that are required by the customer to ensure they have the utility of the license. As the license to the software solution and the services the Company provide s are highly interrelated, the Company has concluded that the license and services are a single performance obligation. The license fee is earned and recognized on a pro-rata basis over the contract term based on the customer’s continued use of the license and the services. In April 2021, Smith Micro acquired certain assets and liabilities from Avast plc and certain of its affiliates (“Avast”) and all of the outstanding membership interests of its then subsidiary, Location Labs LLC all related to its family safety mobile software business (“Family Safety Mobile Business”). Acquired assets included the source code to Avast’s family safety mobile software solution and cloud-based services (a portion of which was acquired through a perpetual license grant), and the acquired subsidiary’s existing contracts for the solution with five customers. Each contract involves the grant of software licenses and provision of cloud-based services. Smith Micro does not allow its customers to take possession of the software solution, and since the utility of the license comes from the cloud-based services that are provided, the Company considers the software license and the cloud-based services to be a single performance obligation. Smith Micro also provides consulting services to develop customer-specified functionality that are generally not on its software development roadmap. The Company recognizes revenue from its consulting services upon delivery and acceptance by the customer of its software enhancements and upgrades. For certain customers the Company provides maintenance and technology support services for which the customer either pays upfront or as the Company provides the services. When the customer pays upfront, the payments are recorded as contract liabilities and revenue is recognized ratably over the contract period as this is the Company’s stand ready performance obligation that is satisfied ratably over the maintenance and technology services period. The Company receives upfront payments from customers from services to be provided under its ViewSpot® contracts. The advance receipts are deferred and subsequently recognized ratably over the contract period. Smith Micro also provides consulting services to configure ad hoc targeted promotional content for its customers upon request. These requests are driven by customers’ marketing initiatives and tend to be short term “bursts” of activity. These revenues are recognized upon delivery of the configured promotional content to the cloud platform. Smith Micro primarily sell its software solutions, cloud-based services and consulting services to major wireless network and cable operators. The Company recognize sales of goods and services based on the five-step analysis of transactions as provided in Topic 606. For all contracts with customers, the Company first identifies the contract which usually is established when a contract is fully executed by each party and consideration is expected to be received. Next, the Company identifies the performance obligations in the contract. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer. The Company then determines the transaction price in the arrangement and allocates the transaction price, if necessary, to each performance obligation identified in the contract. The allocation of the transaction price to the performance obligations are based on the relative standalone selling prices for the goods and services contained in a particular performance obligation. The transaction price is adjusted for the Company’s estimate of variable consideration which may include certain incentives and discounts, product returns, distributor fees, and storage fees. The Company evaluates the total amount of variable consideration expected to be earned by using the expected value method, as the Company believes this method represents the most appropriate estimate for this consideration, based on historical service trends, the individual contract considerations, and its best judgment at the time. The Company includes estimates of variable consideration in revenues only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The Company also generates the majority of its revenue on usage-based fees which are variable and depend entirely on customers’ use of perpetual licenses, transactions processed on the Company’s hosted environment, advertisement placements on the Company’s service platform, and activity on the Company’s cloud-based service platform. F-12 The Company’s contracts with the MNO customers include promises to transfer multiple products and services. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Smith Micro’s cloud-based service includes a software solution license integrated with cloud-based services. Judgment is required to determine whether the software license is considered distinct and accounted for separately, or not distinct and accounted for together with the cloud service and recognized over time. Since the Company do es not allow its customers to take possession of the software solution, and since the utility of the license comes from the c l oud-based services that the Company provides, Smith Micro considers the software license and the cloud services to be a single performance obligation. The Company provides the Circle software solution license together with highly integrated consulting services to generate the utility of the license to the customers. Since the software solution and consulting services provided are highly interrelated, Smith Micro consider the license and the consulting services to be a single performance obligation. The Company recognizes revenue associated with its MNO customers based on their active subscribers’ access and usage of Smith Micro’s software licenses and cloud-based services on Smith Micro’s platforms. Smith Micro has made accounting policy elections to exclude all taxes by governmental authorities from the measurement of the transaction price, and since the Company’s standard payment terms are less than one year, the Company has elected the practical expedient not to assess whether a contract has a significant financing component.
Principal and Agent Considerations	Principal and Agent Considerations Smith Micro owns the Intellectual Property and retains ownership when the Company licenses its customized software solutions for use by its customers. The Company is a principal in these transactions and as such revenue is recognized with respect thereto on a gross basis.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for all stock-based payment awards made to employees and directors based on their fair values and recognizes such awards as compensation expense over the vesting period using the straight-line method over the requisite service period for each award as required by FASB ASC Topic No. 718, Compensation-Stock Compensation
Income Taxes	Income Taxes The Company accounts for income taxes as required by FASB ASC Topic No. 740 , Income Taxes The Company assesses whether a valuation allowance should be recorded against its deferred tax assets based on the consideration of all available evidence, using a “more likely than not” realization standard. The four sources of taxable income that must be considered in determining whether deferred tax assets will be realized are: (1) future reversals of existing taxable temporary differences (i.e., offset of gross deferred tax liabilities against gross deferred tax assets); (2) taxable income in prior carryback years, if carryback is permitted under the applicable tax law; (3) tax planning strategies; and (4) future taxable income exclusive of reversing temporary differences and carryforwards.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326) – Measurement of Credit Losses on Financial Instruments
Impact of COVID-19	Impact of COVID-19 In March 2020, the World Health Organization categorized coronavirus disease 2019 (COVID-19) as a pandemic, and the President of the United States declared the COVID-19 outbreak a national emergency. COVID-19 continues to spread throughout the United States and other countries across the world, and the duration and severity of its effects are currently unknown. While the response to the COVID-19 outbreak continues to rapidly evolve, it has led to stay-at-home orders and social distancing guidelines that have seriously disrupted activities in large segments of the economy. During the past seven quarters, the Company saw a reduction in the number of SafePath® platform subscribers compared to March 2020 and customer decision delays regarding the ViewSpot® platform, which the Company believes were driven by the COVID-19 related economic slowdown. The Company’s consolidated financial statements presented herein reflect estimates and assumptions made by management that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenue and expenses during the reporting periods presented. The severity of the impact of the COVID-19 pandemic on the Company’s business will depend on a number of factors, including, but not limited to, the duration and severity of the pandemic and the extent and severity of the impact on the Company’s customers, all of which are uncertain and cannot be predicted. As the impact of the COVID-19 pandemic on the economy and the Company’s operations continues to evolve, the Company will continue to monitor the impact on the Company’s operations and, if needed, postpone non-essential capital expenditures, reduce operating costs, and substantially reduce discretionary spending.

Organization, Basis of Presen_3

Organization, Basis of Presentation and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of Company’s Level 3 Financial Liabilities Related to Contingent Consideration	The following table presents a reconciliation of the Company’s Level 3 financial liabilities related to contingent consideration that are measured at fair value on a recurring basis (in thousands): Balance at January 1, 2021 $ — Contingent consideration 1,136 Change in fair value of contingent consideration 12,864 Contingent consideration payments (14,000 ) Balance, December 31, 2021 $ -

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2021
Avast PLC Family Safety Mobile Software Business [Member]
Summary of Consideration Paid for Acquisitions	The following table summarizes the consideration paid for the Family Safety Mobile Business in 2021 (in thousands): Fair value of assets acquired $ 74,818 Fair value of liabilities assumed 2,085 Total purchase price $ 72,733 Components of purchase price: Cash $ 63,216 Common stock 8,381 Contingent consideration 1,136 Total purchase price $ 72,733
Summary of Allocation of Purchase Price	The Company’s allocation of the purchase price is summarized as follows (in thousands): Assets: Cash $ 6,351 Accounts receivable 6,225 Prepaid expenses 513 Fixed assets 921 Intangible assets 38,033 Goodwill 22,775 Total assets $ 74,818 Liabilities: Accounts payable $ 392 Accrued payroll and benefits 1,662 Accrued expenses 31 Total liabilities $ 2,085 Total purchase price $ 72,733
Summary of Unaudited Proforma Results of Operation	Unaudited pro forma results of operations for the years ended December 31, 2021 and 2020 are included below as if the acquisition of the Family Safety Mobile business occurred on January 1, 2020. This summary of the unaudited pro forma results of operations is not necessarily indicative of what the Company’s results of operations would have been had the Family Safety Mobile Business been acquired at the beginning of 2020, nor does it purport to represent results of operations for any future periods. Year Ended December 31, 2021 2020 (in thousands, except per share amounts) Revenues $ 67,654 $ 87,908 Net (loss) income (16,304 ) 4,046 Earnings per share: Basic $ (0.30 ) $ 0.08 Diluted $ (0.30 ) $ 0.08
Circle [Member]
Summary of Consideration Paid for Acquisitions	The following table summarizes the consideration paid for the Circle acquisition in 2020 (in thousands): Fair value of assets acquired $ 14,966 Fair value of liabilities assumed 1,466 Total purchase price $ 13,500 Components of purchase price: Cash $ 13,500 Total purchase price $ 13,500
Summary of Allocation of Purchase Price	The Company’s allocation of the purchase price is summarized as follows (in thousands): Assets: Inventory, net $ 14 Intangible assets 10,483 Goodwill 4,469 Total assets $ 14,966 Liabilities: Deferred revenue $ 1,290 Amounts due to seller 176 Total liabilities $ 1,466 Total purchase price $ 13,500

Equipment and Improvements (Tab

Equipment and Improvements (Tables)	12 Months Ended
	Dec. 31, 2021
Property Plant And Equipment [Abstract]
Summary of Equipment and Improvements	Equipment and improvements consist of the following (in thousands): December 31, 2021 2020 Computer hardware, software, and equipment $ 10,531 $ 9,814 Leasehold improvements 3,378 2,959 Office furniture and fixtures 803 714 Construction in progress 13 24 14,725 13,511 Less accumulated depreciation and amortization (12,027 ) (11,341 ) Equipment and improvements, net $ 2,698 $ 2,170

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Acquired Intangible Assets by Major Asset Class	The following table sets forth the Company’s acquired intangible assets by major asset class as of December 31, 2021 and December 31, 2020 (in thousands, except for useful life data): December 31, 2021 Useful life (years) Gross Additions Accumulated amortization Net book value before impairment Impairment charges Net book value Purchased technology 4-10 $ 5,400 $ 8,129 $ (3,764 ) $ 9,765 $ — $ 9,765 Customer relationships 3-14 3,975 23,985 (2,816 ) 25,144 25,144 Customer contracts 6 7,000 — (2,976 ) 4,024 $ (1,465 ) 2,559 Software License 10 — 5,419 (793 ) 4,626 $ — 4,626 Trademarks/trade names 2 38 — (38 ) — $ — — Non-compete 3 283 — (196 ) 87 $ — 87 Support agreement 0.5-1 369 500 (869 ) — $ — — Patents 7 600 — (150 ) 450 $ — 450 Total $ 17,665 $ 38,033 $ (11,602 ) $ 44,096 $ (1,465 ) $ 42,631 December 31, 2020 Useful life (years) Gross Additions Accumulated amortization Net book value before impairment Impairment charges Net book value Purchased technology 4-8 $ 2,518 $ 2,882 $ (1,612 ) $ 3,788 $ — $ 3,788 Customer relationships 3-10 3,975 — (1,158 ) 2,817 (411 ) 2,406 Customer contracts 6 — 7,000 (1,242 ) 5,758 — 5,758 Trademarks/trade names 2 38 — (38 ) — — — Non-compete 3 51 232 (119 ) 164 — 164 Support agreement 1 — 369 (323 ) 46 — 46 Patents 7 — 600 (64 ) 536 — 536 Total $ 6,582 $ 11,083 $ (4,556 ) $ 13,109 $ (411 ) $ 12,698
Future Amortization Expense Related to Intangible Assets	Future amortization expense related to intangible assets as of December 31, 2021 are as follows (in thousands): Year Ending December 31, 2022 $ 6,311 2023 5,874 2024 5,635 2025 5,402 2026 5,007 thereafter 14,402 Total $ 42,631

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of (Loss) Income before Provision for Income Taxes	(Loss) income before provision for income taxes was generated from the following sources (in thousands): Year Ended December 31, 2021 2020 Domestic $ (31,301 ) $ 4,213 Foreign 473 112 Total (loss) income before provision for income taxes $ (30,828 ) $ 4,325 F-18
Summary of Income Tax Expense (Benefit)	A summary of the income tax expense (benefit) is as follows (in thousands): Year Ended December 31, 2021 2020 Current: Federal $ — $ (133 ) State 5 6 Foreign 152 134 Total current 157 7 Deferred: Federal 24 155 State 35 24 Foreign (1 ) (26 ) Total deferred 58 153 Total income tax expense $ 215 $ 160
Federal Statutory Rate to Loss Before Income Taxes	A reconciliation of the provision for income taxes to the amount of income tax expense (benefit) that would result from applying the federal statutory rate to the loss before income taxes is as follows: Year Ended December 31, 2021 2020 Federal statutory rate 21.0 % 21.0 % State tax, net of federal benefit 4.3 2.7 Equity compensation 0.4 (1.8 ) International tax items 0.1 (0.1 ) Foreign taxes (0.5 ) 2.5 State NOL true-up 1.2 2.5 Miscellaneous (0.4 ) 1.3 Effect of change in rate 0.8 3.5 Change in valuation allowance (27.6 ) (27.9 ) (0.7 ) % 3.7 % F-19
Components of Deferred Tax Assets and Liabilities	The major components of the Company’s deferred tax assets and liabilities are as follows (in thousands): Year Ended December 31, 2021 2020 Deferred income tax assets Net operating loss carry forwards $ 47,204 $ 42,127 Credit carry forwards 3,027 3,027 Fixed assets 84 116 Intangibles 6,259 3,346 Equity-based compensation 208 343 Nondeductible accruals 532 365 Various reserves - 23 Deferred rent 33 94 Other 7 2 Valuation allowance (57,346 ) (49,405 ) Total deferred income taxes - net 8 38 Deferred income tax liabilities Foreign intangibles - (1 ) Unrealized translation gain/loss (45 ) 3 Prepaid expenses (80 ) (99 ) Total deferred income liabilities (125 ) (97 ) Net deferred income tax (liabilities) $ (117 ) $ (59 )
Gross Unrecognized Tax Benefits Changes in Balances	The Company’s gross unrecognized tax benefits as of December 31, 2021 and 2020 and the changes in those balances are as follows (in thousands): Year Ended December 31, 2021 2020 Beginning balance $ 428 $ 428 Other (16 ) — Gross unrecognized tax benefits, ending balance $ 412 $ 428

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Details of Basic and Diluted Earnings Per Share	Year Ended December 31, 2021 2020 (in thousands, except per share amounts) Numerator: Net (loss) income $ (31,043 ) $ 4,165 Denominator: Weighted average shares outstanding - basic 51,232 40,808 Potential common shares - options (treasury stock method) — 1,956 Weighted average shares outstanding - diluted 51,232 42,764 Shares excluded (anti-dilutive) 1,324 98 Net (loss) earnings per common share: Basic and diluted $ (0.61 ) $ 0.10

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Assumptions Used to Compute Share-Based Compensation Costs for Stock Options Granted	The assumptions used to compute the share-based compensation costs for the stock options granted during the years ended December 31, 2021 and 2020, using the Black-Scholes option pricing model, were as follows: Year Ended December 31, 2021 2020 Weighted average grant date fair value of stock options $ 5.94 $ 2.93 Assumptions Risk-free interest rate (weighted average) 0.87 % 0.44 % Expected dividend yield — — Weighted average expected life (years) 6.2 6.2 Volatility (weighted average) 74.5 % 80.8 % Forfeiture rate 12.0 % 12.0 %
Assumptions Used Estimate Fair Value of Employee Stock Purchase Plans	Following is a schedule of the shares purchased, the fair value per share, and the Black-Scholes model assumptions for each offering period: September March 31, September March 31, Offering Period Ended 2021 2021 2020 2020 Shares purchased for offering period 5,360 4,668 4,184 1,536 Fair value per share $ 1.90 $ 1.25 $ 1.75 $ 2.28 Assumptions Risk-free interest rate (average) 0.05 % 0.12 % 0.29 % 1.84 % Expected dividend yield — — — — Weighted average expected life (years) 0.5 0.5 0.5 0.5 Volatility (average) 44.6 % 47.1 % 86.8 % 86.3 %
Non-Cash Stock-Based Compensation Expenses	Non-cash stock-based compensation expenses related to stock options, restricted stock grants and the ESPP were recorded in the financial statements as follows (in thousands): Year Ended December 31, 2021 2020 Cost of sales $ 1 $ — Sales and marketing 901 549 Research and development 965 559 General and administrative 2,981 1,956 Total non-cash stock compensation expense $ 4,848 $ 3,064
Summary of Outstanding Stock Options and Related Activity	A summary of the Company’s stock options outstanding under the 2015 OEIP and 2005 Plan as of December 31, 2021 and 2020 and the activity during the years ended herein are as follows (in thousands except per share amounts): Shares Weighted Avg. Exercise Price Wtd. Avg. Remaining Contractual Life (Yrs) Aggregate Intrinsic Value Outstanding as of December 31, 2020 205 $ 3.95 Granted 20 $ 5.94 $ - Exercised (21 ) $ 3.12 $ 55 Forfeited (8 ) $ 2.99 $ 20 Expired (2 ) $ 16.28 $ - Outstanding as of December 31, 2021 194 $ 3.95 4.9 $ 218 Vested and expected to vest at December 31, 2021 181 $ 4.03 4.9 $ 211 Exercisable as of December 31, 2021 140 $ 4.04 3.6 $ 163
Summary of Outstanding Restricted Stock Awards and Related Activity	A summary of the Company’s restricted stock awards outstanding under the 2015 OEIP and 2005 Plan as of December 31, 2021 and 2020, and the activity during years ended therein, are as follows (in thousands, except weighted average grant date fair value): Weighted Number grant date of shares fair value Unvested at December 31, 2019 1,559 $ 1.98 Granted 1,000 $ 6.40 Vested (857 ) $ 2.99 Canceled and forfeited — $ - Unvested at December 31, 2020 1,702 $ 4.07 Granted 1,287 $ 7.02 Vested (1,027 ) $ 4.47 Canceled and forfeited (295 ) $ 5.60 Unvested at December 31, 2021 1,667 $ 5.83

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer [Abstract]
Schedule of Revenues on Disaggregated Basis	Revenues on a disaggregated basis are as follows (in thousands): Year Ended December 31, 2021 2020 License and service fees $ 3,730 $ 3,575 Hosted environment usage fees 13,770 18,209 Cloud based usage fees 38,415 25,973 Consulting services and other 2,507 3,543 Total revenues $ 58,422 $ 51,300

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Summary of Operating Lease Cost	F-28 Operating lease cost consists of the following (in thousands): Year Ended December 31, 2021 2020 Lease cost, gross $ 2,297 $ 2,254 Sublease income (603 ) (603 ) Total lease cost, net $ 1,694 $ 1,651
Summary of Operating Lease Assets and Liabilities	Operating lease assets and liabilities are summarized as follows (in thousands): As of December 31, 2021 2020 Right-of-use assets $ 5,710 $ 5,785 Current lease liabilities $ 1,400 $ 1,433 Long-term lease liabilities 4,467 4,805 Total lease liabilities $ 5,867 $ 6,238
Summary of Maturity of Operating Lease Liabilities	The maturity of operating lease liabilities is presented in the following table (in thousands): As of December 31, 2021 2022 $ 1,710 2023 1,697 2024 1,533 2025 1,175 2026 487 Total lease payments 6,602 Less imputed interest (735 ) Present value of lease liabilities $ 5,867

Segment, Concentration and Ge_2

Segment, Concentration and Geographical Information (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Wireless Revenues by Product Line and Quarterly Revenues Generated by the Wireless Segment	The following table presents the Wireless revenues by product line (in thousands): Year Ended December 31, 2021 2020 CommSuite $ 13,717 $ 18,163 SafePath 40,981 28,027 ViewSpot 3,558 4,239 Netwise 117 151 Other 49 91 Total wireless revenues $ 58,422 $ 50,671 F-29
Company Revenue in Different Geographic Locations	Revenues attributed to the geographic location of the customer’s bill-to address were as follows (in thousands): Year Ended December 31, 2021 2020 Americas $ 55,322 $ 49,349 EMEA 3,024 1,930 Asia Pacific 76 21 Total revenues $ 58,422 $ 51,300

Organization, Basis of Presen_4

Organization, Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Company's Level 3 Financial Liabilities Related to Contingent Consideration (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Business Acquisition Contingent Consideration [Line Items]
Change in fair value of contingent consideration	$ 12,864
Purchase Price Allocation [Member] | Level 3 [Member]
Business Acquisition Contingent Consideration [Line Items]
Contingent consideration	1,136
Change in fair value of contingent consideration	12,864
Contingent consideration payments	$ (14,000)

Organization, Basis of Presen_5

Organization, Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail)	Feb. 12, 2020Customer	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Organization Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Change in fair value of contingent consideration		$ 12,864,000
Costs capitalized		0
Goodwill impairment		0	$ 0
Indefinite-lived intangible assets		$ 0
Circle [Member]
Organization Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of customer contracts | Customer	2
Minimum [Member]
Organization Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of the assets		3 years
Maximum [Member]
Organization Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of the assets		7 years

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail)	Apr. 16, 2021USD ($)	Feb. 12, 2020Customer	Dec. 31, 2021USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Business Acquisition [Line Items]
Revenues				$ 58,422,000	$ 51,300,000
Cost of revenues				$ 12,698,000	$ 5,190,000
Avast PLC Family Safety Mobile Software Business [Member]
Business Acquisition [Line Items]
Date of acquisition agreement	Apr. 16, 2021
Revenues			$ 19,700,000
Cost of revenues			$ 6,200,000
Avast PLC Family Safety Mobile Software Business [Member] | Maximum [Member]
Business Acquisition [Line Items]
Earn-out provision for additional future payments	$ 14,000,000
Avast PLC Family Safety Mobile Software Business [Member] | Other Accrued Liabilities [Member]
Business Acquisition [Line Items]
Contingent consideration	13,700,000
Avast PLC Family Safety Mobile Software Business [Member] | Operating Expense [Member]
Business Acquisition [Line Items]
Earn-out provision for additional future payments	12,900,000
Avast PLC Family Safety Mobile Software Business [Member] | Purchase Price Allocation [Member]
Business Acquisition [Line Items]
Earn-out provision for additional future payments	$ 1,100,000
Circle [Member]
Business Acquisition [Line Items]
Number of customer contracts | Customer		2

Acquisitions - Summary of Consi

Acquisitions - Summary of Consideration Paid for Acquisitions (Detail) - USD ($) $ in Thousands	Apr. 16, 2021	Feb. 12, 2020
Avast PLC Family Safety Mobile Software Business [Member]
Business Acquisition [Line Items]
Fair value of assets acquired	$ 74,818
Fair value of liabilities assumed	2,085
Total purchase price	72,733
Components of purchase price:
Cash	63,216
Common stock	8,381
Contingent consideration	1,136
Total purchase price	$ 72,733
Circle [Member]
Business Acquisition [Line Items]
Fair value of assets acquired		$ 14,966
Fair value of liabilities assumed		1,466
Total purchase price		13,500
Components of purchase price:
Cash		13,500
Total purchase price		$ 13,500

Acquisitions - Summary of Alloc

Acquisitions - Summary of Allocation of Purchase Price (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Apr. 16, 2021	Dec. 31, 2020	Feb. 12, 2020
Business Acquisition [Line Items]
Goodwill	$ 35,041		$ 12,266
Avast PLC Family Safety Mobile Software Business [Member]
Business Acquisition [Line Items]
Cash		$ 6,351
Accounts receivable		6,225
Prepaid expenses		513
Fixed assets		921
Intangible assets		38,033
Goodwill		22,775
Total assets		74,818
Accounts payable		392
Accrued payroll and benefits		1,662
Accrued expenses		31
Total liabilities		2,085
Total purchase price		$ 72,733
Circle [Member]
Business Acquisition [Line Items]
Intangible assets				$ 10,483
Goodwill				4,469
Total assets				14,966
Accounts payable				176
Total liabilities				1,466
Total purchase price				13,500
Inventory, net				14
Deferred revenue				$ 1,290

Acquisitions - Summary of Unaud

Acquisitions - Summary of Unaudited Proforma Results of Operation (Detail) - Avast PLC Family Safety Mobile Software Business [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Revenues	$ 67,654	$ 87,908
Net (loss) income	$ (16,304)	$ 4,046
Earnings per share:
Basic	$ (0.30)	$ 0.08
Diluted	$ (0.30)	$ 0.08

Equipment and Improvements - Su

Equipment and Improvements - Summary of Equipment and Improvements (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Gross, Total	$ 14,725	$ 13,511
Less accumulated depreciation and amortization	(12,027)	(11,341)
Equipment and improvements, net	2,698	2,170
Computer Hardware, Software, and Equipment [Member]
Property, Plant and Equipment [Line Items]
Gross, Total	10,531	9,814
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Gross, Total	3,378	2,959
Office Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Gross, Total	803	714
Construction In Progress [Member]
Property, Plant and Equipment [Line Items]
Gross, Total	$ 13	$ 24

Equipment and Improvements - Ad

Equipment and Improvements - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Depreciation and amortization expense on equipment and improvements	$ 1.2	$ 0.7

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Schedule of Acquired Intangible Assets by Major Asset Class (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Gross	$ 17,665	$ 6,582
Additions	38,033	11,083
Accumulated amortization	(11,602)	(4,556)
Net book value before impairment	44,096	13,109
Impairment charges	(1,465)	(411)
Net book value	42,631	12,698
Purchased Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross	5,400	2,518
Additions	8,129	2,882
Accumulated amortization	(3,764)	(1,612)
Net book value before impairment	9,765	3,788
Net book value	9,765	3,788
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross	3,975	3,975
Additions	23,985
Accumulated amortization	(2,816)	(1,158)
Net book value before impairment	25,144	2,817
Impairment charges		(411)
Net book value	$ 25,144	$ 2,406
Customer Contracts [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	6 years	6 years
Gross	$ 7,000
Additions		$ 7,000
Accumulated amortization	(2,976)	(1,242)
Net book value before impairment	4,024	5,758
Impairment charges	(1,465)
Net book value	$ 2,559	$ 5,758
Software License [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	10 years
Additions	$ 5,419
Accumulated amortization	(793)
Net book value before impairment	4,626
Net book value	$ 4,626
Trademarks/Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	2 years	2 years
Gross	$ 38	$ 38
Accumulated amortization	$ (38)	$ (38)
Non-Compete [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	3 years	3 years
Gross	$ 283	$ 51
Additions		232
Accumulated amortization	(196)	(119)
Net book value before impairment	87	164
Net book value	87	$ 164
Support Agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life		1 year
Gross	369
Additions	500	$ 369
Accumulated amortization	$ (869)	(323)
Net book value before impairment		46
Net book value		$ 46
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	7 years	7 years
Gross	$ 600
Additions		$ 600
Accumulated amortization	(150)	(64)
Net book value before impairment	450	536
Net book value	$ 450	$ 536
Minimum [Member] | Purchased Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	4 years	4 years
Minimum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	3 years	3 years
Minimum [Member] | Support Agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	6 months
Maximum [Member] | Purchased Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	8 years	8 years
Maximum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	10 years	10 years
Maximum [Member] | Support Agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	1 year

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Line Items]
Amortization of intangible assets	$ 8,100,000	$ 2,920,000
Impairment charge within "amortization of intangible assets"	1,465,000	411,000
Impairment of goodwill	0	$ 0
Circle [Member]
Goodwill [Line Items]
Amortization of intangible assets	$ 300,000
Contract termination date	Apr. 15, 2021
Deferred revenue, recognized	$ 600,000
Impairment charge within "amortization of intangible assets"	1,500,000
Finite lived intangible assets remaining amortization	$ 400,000

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Future Amortization Expense Related to Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Finite Lived Intangible Assets Net [Abstract]
2022	$ 6,311
2023	5,874
2024	5,635
2025	5,402
2026	5,007
thereafter	14,402
Total	$ 42,631	$ 12,698

Equity Transactions - Additiona

Equity Transactions - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Mar. 15, 2021	Dec. 31, 2021	Dec. 31, 2020
Class Of Stock [Line Items]
Purchase price		$ 59,711
Warrant outstanding		2,000,000	3,700,000
Minimum [Member]
Class Of Stock [Line Items]
Common stock exercise price		$ 1.16	$ 1.16
Warrant Expiry Year		2022	2022
Maximum [Member]
Class Of Stock [Line Items]
Common stock exercise price		$ 2.38	$ 2.38
Warrant Expiry Year		2023	2023
IPO [Member]
Class Of Stock [Line Items]
Proceeds from initial public offering	$ 59,700
IPO [Member] | Common Stock [Member]
Class Of Stock [Line Items]
Number of common shares issued	9,520,787
Shares issued, price per share	$ 6.85
Purchase price	$ 65,200

Income Taxes - Schedule of (Los

Income Taxes - Schedule of (Loss) Income before Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Domestic	$ (31,301)	$ 4,213
Foreign	473	112
(Loss) income before provision for income taxes	$ (30,828)	$ 4,325

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Expense (Benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Current:
Federal		$ (133)
State	$ 5	6
Foreign	152	134
Total current	157	7
Deferred:
Federal	24	155
State	35	24
Foreign	(1)	(26)
Total deferred	58	153
Total income tax expense	$ 215	$ 160

Income Taxes - Federal Statutor

Income Taxes - Federal Statutory Rate to Loss Before Income Taxes (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Federal statutory rate	21.00%	21.00%
State tax, net of federal benefit	4.30%	2.70%
Equity compensation	0.40%	(1.80%)
International tax items	0.10%	(0.10%)
Foreign taxes	(0.50%)	2.50%
State NOL true-up	1.20%	2.50%
Miscellaneous	(0.40%)	1.30%
Effect of change in rate	0.80%	3.50%
Change in valuation allowance	(27.60%)	(27.90%)
Total	(0.70%)	3.70%

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred income tax assets
Net operating loss carry forwards	$ 47,204	$ 42,127
Credit carry forwards	3,027	3,027
Fixed assets	84	116
Intangibles	6,259	3,346
Equity-based compensation	208	343
Nondeductible accruals	532	365
Various reserves		23
Deferred rent	33	94
Other	7	2
Valuation allowance	(57,346)	(49,405)
Total deferred income taxes - net	8	38
Deferred income tax liabilities
Foreign intangibles		(1)
Unrealized translation gain/loss	(45)	3
Prepaid expenses	(80)	(99)
Total deferred income liabilities	(125)	(97)
Net deferred income tax (liabilities)	$ (117)	$ (59)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards, Expire year	2028
Unrecognized tax benefits	$ 412,000	$ 428,000	$ 428,000
Cumulative loss period	3 years
Valuation allowance	$ 57,346,000	49,405,000
Increase (decrease) in valuation allowance of deferred tax assets	(7,900,000)	(1,000,000)
Interest and penalties	0	0
Cumulative interest and penalties	0	0
Outstanding tax audit	0
Income before provision for income taxes for foreign subsidiaries	473,000	112,000
Income related to GILTI	$ 300,000
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards		180,300,000
Net operating loss carryforwards, expiry terms	Federal NOL carryforwards will expire from 2024 through 2037
Tax credit carryforwards	$ 2,500,000
State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards		$ 148,600,000
Net operating loss carryforwards, expiry terms	State NOL carryforwards will expire 2018 through 2041
Tax credit carryforwards	$ 700,000
Federal income tax returns subject to examination description	The Company is no longer subject to examination for U.S. federal income tax returns for years before December 31, 2018 and for state income tax returns, the Company is no longer subject to examination for years before December 31, 2017

Income Taxes - Gross Unrecogniz

Income Taxes - Gross Unrecognized Tax Benefits Changes in Balances (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Income Tax Disclosure [Abstract]
Beginning balance	$ 428
Other	(16)
Gross unrecognized tax benefits, ending balance	$ 412

Earnings Per Share - Details of

Earnings Per Share - Details of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Numerator:
Net (loss) income	$ (31,043)	$ 4,165
Denominator:
Weighted average shares outstanding - basic	51,232	40,808
Potential common shares - options (treasury stock method)		1,956
Weighted average shares outstanding - diluted	51,232	42,764
Shares excluded (anti-dilutive)	1,324	98
Net (loss) earnings per common share:
Basic and diluted	$ (0.61)	$ 0.10

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Compensation And Retirement Disclosure [Abstract]
Employers matching contribution percentage to 401(k) plan	20.00%
Total employer contributions to 401(k) plan	$ 0.4	$ 0.2

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Jun. 18, 2015
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares available for issuance under plan	250,000
Percentage of market value	85.00%
Percentage of employee's payroll deductions limited to employee's compensation	10.00%
Maximum Stock value of shares purchased by employees if one thousand shares purchased	$ 25,000
Maximum number of shares that employee can purchase each period	250
2015 Omnibus Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
1995 Stock option expiry date	Jul. 28, 2015
Maximum number of shares available for issuance under plan		9,625,000
Unrecognized compensation costs related to non-vested awards granted	$ 9,000,000
Number of shares available for future grants	3,800,000
2015 Omnibus Equity Incentive Plan [Member] | Full Value Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award settled against shares	1.2
2015 Omnibus Equity Incentive Plan [Member] | Partial Value Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award settled against shares	1
2015 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock vesting period	4 years
Stock option expiration period	10 years
2015 Plan [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock vesting period	48 months
Vested stock options exercised period following termination	90 days
2015 Plan [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock vesting period	12 months
2005 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs related to non-vested awards granted	$ 9,000,000

Stock-Based Compensation - Assu

Stock-Based Compensation - Assumptions Used to Compute Share-Based Compensation Costs for Stock Options Granted (Detail) - $ / shares	6 Months Ended				12 Months Ended
	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Weighted average grant date fair value of stock options					$ 5.94	$ 2.93
Assumptions
Risk-free interest rate (weighted average)	0.05%	0.12%	0.29%	1.84%	0.87%	0.44%
Weighted average expected life (years)	6 months	6 months	6 months	6 months	6 years 2 months 12 days	6 years 2 months 12 days
Volatility (weighted average)	44.60%	47.10%	86.80%	86.30%	74.50%	80.80%
Forfeiture rate					12.00%	12.00%

Stock-Based Compensation - As_2

Stock-Based Compensation - Assumptions Used Estimate Fair Value of Employee Stock Purchase Plans (Detail) - $ / shares shares in Thousands	6 Months Ended				12 Months Ended
	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Shares purchased for offering period	5,360	4,668	4,184	1,536
Fair value per share	$ 1.90	$ 1.25	$ 1.75	$ 2.28
Assumptions
Risk-free interest rate (average)	0.05%	0.12%	0.29%	1.84%	0.87%	0.44%
Weighted average expected life (years)	6 months	6 months	6 months	6 months	6 years 2 months 12 days	6 years 2 months 12 days
Volatility (average)	44.60%	47.10%	86.80%	86.30%	74.50%	80.80%

Stock-Based Compensation - Non-

Stock-Based Compensation - Non-Cash Stock-Based Compensation Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense	$ 4,848	$ 3,064
Cost of Sales [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense	1
Sales and Marketing [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense	901	549
Research and Development [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense	965	559
General and Administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total non-cash stock compensation expense	$ 2,981	$ 1,956

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Outstanding Stock Options and Related Activity (Detail) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Outstanding Shares, beginning balance | shares	205
Granted Shares | shares	20
Exercised Shares | shares	(21)
Forfeited Shares | shares	(8)
Expired Shares | shares	(2)
Outstanding Shares, ending balance | shares	194
Vested and expected to vest Shares | shares	181
Exercisable Shares | shares	140
Outstanding Weighted Avg. Exercise Price, beginning balance | $ / shares	$ 3.95
Granted, Weighted Avg. Exercise Price | $ / shares	5.94
Exercised, Weighted Avg. Exercise Price | $ / shares	3.12
Forfeited, Weighted Avg. Exercise Price | $ / shares	2.99
Expired, Weighted Avg. Exercise Price | $ / shares	16.28
Outstanding Weighted Avg. Exercise Price, ending balance | $ / shares	3.95
Vested and expected to vest, Weighted Avg. Exercise Price | $ / shares	4.03
Exercisable, Weighted Avg. Exercise Price | $ / shares	$ 4.04
Outstanding Wtd. Avg. Remaining Contractual Life	4 years 10 months 24 days
Vested and expected to vest, Wtd. Avg. Remaining Contractual Life	4 years 10 months 24 days
Exercisable, Wtd. Avg. Remaining Contractual Life	3 years 7 months 6 days
Aggregate Intrinsic Value, Exercised | $	$ 55
Aggregate Intrinsic Value, Forfeited | $	20
Aggregate Intrinsic Value, ending balance | $	218
Vested and expected to vest, Aggregate Intrinsic Value | $	211
Exercisable, Aggregate Intrinsic Value | $	$ 163

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Outstanding Restricted Stock Awards and Related Activity (Detail) - Restricted Stock [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, beginning balance	1,702	1,559
Number of shares, Granted	1,287	1,000
Number of shares, Vested	(1,027)	(857)
Number of shares, Canceled and forfeited	(295)
Number of shares, ending balance	1,667	1,702
Weighted average grant date fair value, beginning balance	$ 4.07	$ 1.98
Weighted average grant date fair value, Granted	7.02	6.40
Weighted average grant date fair value, Vested	4.47	2.99
Number of shares, Canceled and forfeited	5.60
Weighted average grant date fair value, ending balance	$ 5.83	$ 4.07

Revenues - Additional Informati

Revenues - Additional Information (Detail) $ in Thousands	Feb. 12, 2020Customer	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Disaggregation Of Revenue [Line Items]
Deferred revenue		$ 176	$ 1,572
Amortization of intangible assets		8,100	2,920
Impairment charge within "amortization of intangible assets"		1,465	411
Circle [Member]
Disaggregation Of Revenue [Line Items]
Number of customer contracts | Customer	2
Deferred revenue		$ 100	$ 1,500
Contract termination date		Apr. 15, 2021
Deferred revenue, recognized		$ 600
Amortization of intangible assets		300
Impairment charge within "amortization of intangible assets"		1,500
Finite lived intangible assets remaining amortization		400
Circle [Member] | Selling and Marketing Expense [Member]
Disaggregation Of Revenue [Line Items]
Impairment charge within "amortization of intangible assets"		$ 1,500

Revenues - Schedule of Revenues

Revenues - Schedule of Revenues on Disaggregated Basis (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disaggregation Of Revenue [Line Items]
Revenues	$ 58,422	$ 51,300
Wireless [Member]
Disaggregation Of Revenue [Line Items]
Revenues	58,422	50,671
Wireless [Member] | License and Service Fees [Member]
Disaggregation Of Revenue [Line Items]
Revenues	3,730	3,575
Wireless [Member] | Hosted Environment Usage Fees [Member]
Disaggregation Of Revenue [Line Items]
Revenues	13,770	18,209
Wireless [Member] | Cloud Based Usage Fees [Member]
Disaggregation Of Revenue [Line Items]
Revenues	38,415	25,973
Wireless [Member] | Consulting Services and Other [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 2,507	$ 3,543

Leases - Additional Information

Leases - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Operating lease description	The Company leases office space and equipment, and certain office space is subleased. Management determines if a contract is a lease at the inception of the arrangement and reviews all options to extend, terminate, or purchase its right-of-use assets at the inception of the lease and accounts for these options when they are reasonably certain of being exercised.

Leases - Summary of Operating L

Leases - Summary of Operating Lease Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Lease Cost [Abstract]
Lease cost, gross	$ 2,297	$ 2,254
Sublease income	(603)	(603)
Total lease cost, net	$ 1,694	$ 1,651

Leases - Summary of Operating_2

Leases - Summary of Operating Lease Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Assets And Liabilities Lessee [Abstract]
Right-of-use assets	$ 5,710	$ 5,785
Current lease liabilities	1,400	1,433
Long-term lease liabilities	4,467	4,805
Total lease liabilities	$ 5,867	$ 6,238

Leases - Summary of Maturity of

Leases - Summary of Maturity of Operating Lease Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Operating Lease Liabilities Payments Due [Abstract]
2022	$ 1,710
2023	1,697
2024	1,533
2025	1,175
2026	487
Total lease payments	6,602
Less imputed interest	(735)
Present value of lease liabilities	$ 5,867	$ 6,238

Segment, Concentration and Ge_3

Segment, Concentration and Geographical Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021CustomerBusiness_UnitServiceProviderLocation	Dec. 31, 2020CustomerServiceProviderLocation
Revenue, Major Customer [Line Items]
Number of primary business units | Business_Unit	1
Number of customers concentrated | Customer	2	1
Number of service providers concentrated | ServiceProvider	2	1
Number of geographic locations | Location	3	3
Customer Concentration Risk [Member] | Revenues [Member] | Minimum [Member]
Revenue, Major Customer [Line Items]
Concentration percentage	10.00%	10.00%
Customer Concentration Risk [Member] | Revenues [Member] | Customer One [Member]
Revenue, Major Customer [Line Items]
Concentration percentage	56.00%
Customer Concentration Risk [Member] | Revenues [Member] | Customer Two [Member]
Revenue, Major Customer [Line Items]
Concentration percentage	24.00%
Customer Concentration Risk [Member] | Revenues [Member] | One Customer [Member]
Revenue, Major Customer [Line Items]
Concentration percentage		81.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer One [Member]
Revenue, Major Customer [Line Items]
Concentration percentage	42.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Two [Member]
Revenue, Major Customer [Line Items]
Concentration percentage	27.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | One Customer [Member]
Revenue, Major Customer [Line Items]
Concentration percentage		91.00%
Supplier concentration risk [Member] | Purchase [Member] | Minimum [Member]
Revenue, Major Customer [Line Items]
Concentration percentage	10.00%	10.00%
Supplier concentration risk [Member] | Service Provider One [Member] | Purchase [Member]
Revenue, Major Customer [Line Items]
Concentration percentage	36.00%
Supplier concentration risk [Member] | Service Provider One [Member] | Accounts payable [Member]
Revenue, Major Customer [Line Items]
Concentration percentage	15.00%
Supplier concentration risk [Member] | Service Provider Two [Member] | Purchase [Member]
Revenue, Major Customer [Line Items]
Concentration percentage	13.00%
Supplier concentration risk [Member] | Service Provider Two [Member] | Accounts payable [Member]
Revenue, Major Customer [Line Items]
Concentration percentage	0.00%
Supplier concentration risk [Member] | Service Provider [Member] | Accounts payable [Member]
Revenue, Major Customer [Line Items]
Concentration percentage		10.00%

Segment, Concentration and Ge_4

Segment, Concentration and Geographical Information - Wireless Revenues by Product Line (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue from External Customer [Line Items]
Total revenues	$ 58,422	$ 51,300
Wireless [Member]
Revenue from External Customer [Line Items]
Total revenues	58,422	50,671
Wireless [Member] | CommSuite [Member]
Revenue from External Customer [Line Items]
Total revenues	13,717	18,163
Wireless [Member] | SafePath [Member]
Revenue from External Customer [Line Items]
Total revenues	40,981	28,027
Wireless [Member] | ViewSpot [Member]
Revenue from External Customer [Line Items]
Total revenues	3,558	4,239
Wireless [Member] | Netwise [Member]
Revenue from External Customer [Line Items]
Total revenues	117	151
Wireless [Member] | Other [Member]
Revenue from External Customer [Line Items]
Total revenues	$ 49	$ 91

Segment, Concentration and Ge_5

Segment, Concentration and Geographical Information - Company Revenue in Different Geographic Locations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue from External Customer [Line Items]
Total revenues	$ 58,422	$ 51,300
Americas [Member] | Reportable Geographical Components [Member]
Revenue from External Customer [Line Items]
Total revenues	55,322	49,349
EMEA [Member] | Reportable Geographical Components [Member]
Revenue from External Customer [Line Items]
Total revenues	3,024	1,930
Asia Pacific [Member] | Reportable Geographical Components [Member]
Revenue from External Customer [Line Items]
Total revenues	$ 76	$ 21

Gain on Sale of Software Prod_2

Gain on Sale of Software Products - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020
Income Statement Balance Sheet and Additional Disclosures by Disposal Groups Including Discontinued Operations [Line Items]
Gain on sale of software products		$ 711
Asset Purchase Agreement [Member] | Moho and Motion Artist Animation Software Product [Member] | Lost Marble LLC [Member]
Income Statement Balance Sheet and Additional Disclosures by Disposal Groups Including Discontinued Operations [Line Items]
Gain on sale of software products	$ 700