Annual report pursuant to Section 13 and 15(d)

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details Narrative)

v3.24.4
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details Narrative) - USD ($)
 3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2022
Sep. 30, 2022
Jun. 30, 2022
Mar. 31, 2022
Dec. 31, 2021
Sep. 30, 2021
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Mar. 31, 2024
Mar. 31, 2023
Mar. 31, 2022
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2022
Jun. 30, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                            
Inventories, net $ 16,977,000 $ 17,362,000 $ 15,554,000 $ 16,591,000 $ 16,158,000 [1],[2] $ 18,859,000 $ 17,449,000 $ 16,935,000 $ 14,440,000 [1],[2] $ 19,297,000 $ 18,090,000 $ 12,655,000 $ 15,554,000 $ 17,449,000 $ 18,090,000 $ 17,362,000 $ 18,859,000 $ 19,297,000 $ 16,977,000 $ 16,158,000 [1],[2] $ 14,440,000 [1],[2]  
Accumulated deficit (99,712,000) (97,468,000) (94,463,000) (93,567,000) (91,379,000) [1],[2],[3] (89,179,000) (87,692,000) (85,896,000) (83,636,000) [1],[2] (80,798,000) (76,904,000) (71,526,000) (94,463,000) (87,692,000) (76,904,000) (97,468,000) (89,179,000) (80,798,000) (99,712,000) (91,379,000) [1],[2],[3] (83,636,000) [1],[2]  
Cost of sales   10,432,000 12,822,000 10,552,000   10,410,000 13,165,000 14,221,000   11,576,000 7,503,000 5,166,000 23,374,000 27,386,000 12,669,000 33,806,000 37,796,000 24,245,000 43,591,000 50,598,000 [1],[2] 36,726,000 [1],[2]  
Inventory write down       113,000 [4]       43,000 [4]       110,000 [4] 233,000 [4] 88,000 [4] 351,000 [4] 358,000 [4] 191,000 [4] 482,000 [4] 490,000 690,000 [1] 665,000 [1]  
Change in inventories       546,000 [4]       2,538,000 [4],[5]       3,210,000 [4],[5] (371,000) [4],[5] 3,097,000 [4],[5] 8,886,000 [4],[5] 1,562,000 [4],[5] 4,610,000 [4],[5] 10,224,000 [4],[5] 1,309,000 2,408,000 [1],[2] 5,550,000 [1],[2]  
Revenues 13,377,000 14,457,000 18,203,000 14,787,000 16,403,000 15,087,000 17,158,000 17,840,000 15,195,000 13,177,000 7,690,000 6,271,000 32,990,000 34,998,000 13,961,000 47,447,000 50,085,000 27,138,000 60,824,000 66,488,000 [3] 42,333,000  
Accounts receivable 9,773,000 10,468,000 12,726,000 10,840,000 8,800,000 [3] 9,881,000 10,507,000 11,596,000 8,609,000 9,508,000 5,184,000 4,511,000 12,726,000 10,507,000 5,184,000 10,468,000 9,881,000 9,508,000 9,773,000 8,800,000 [3] 8,609,000  
Accounts payable $ 11,395,000 11,394,000 10,361,000 10,202,000 9,872,000 [2],[3] 10,855,000 12,837,000 13,505,000 6,645,000 13,361,000 9,239,000 9,298,000 10,361,000 12,837,000 9,239,000 11,394,000 10,855,000 13,361,000 11,395,000 9,872,000 [2],[3] 6,645,000  
Warrants issued in connection with borrowing agreements, recorded as debt issuance cost                       92,000     92,000     $ 92,000 253,000  
Revision of Prior Period, Error Correction, Adjustment [Member]                                            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                            
Inventories, net         926,000       764,000                     926,000 764,000  
Accumulated deficit                                           $ 521,000
Cost of sales                                       162,000 243,000  
Inventory write down                                       354,000 111,000  
Change in inventories                                       354,000 111,000  
Revenues                                       151,000    
Accounts receivable         151,000                             151,000    
Revision of Prior Period, Error Correction, Adjustment [Member] | Research and Development Arrangement [Member]                                            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                            
Cost of sales                                       208,000 828,000  
Revision of Prior Period, Error Correction, Adjustment [Member] | Error Correction, Other [Member]                                            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                            
Inventories, net         461,000       241,000                     461,000 241,000  
Accumulated deficit                                           141,000
Cost of sales                                       357,000 100,000  
Accounts payable         137,000                             137,000    
Revision of Prior Period, Reclassification, Adjustment [Member]                                            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                            
Inventories, net   (2,812,000) (2,729,000) (2,904,000) (2,838,000) [1],[2] (2,100,000) (2,058,000) (1,943,000) (1,822,000) [1],[2] (1,637,000) (1,493,000) (1,191,000) (2,729,000) (2,058,000) (1,493,000) (2,812,000) (2,100,000) (1,637,000)   (2,838,000) [1],[2] (1,822,000) [1],[2]  
Accumulated deficit   (3,347,000) (2,982,000) (2,900,000) (2,824,000) [1],[2],[3] (2,100,000) (2,058,000) (1,943,000) (1,822,000) [1],[2] (1,637,000) (1,493,000) (1,191,000) (2,982,000) (2,058,000) (1,493,000) (3,347,000) (2,100,000) (1,637,000)   (2,824,000) [1],[2],[3] (1,822,000) [1],[2]  
Cost of sales   365,000 146,000 66,000   42,000 115,000 329,000   319,000 855,000 233,000 212,000 444,000 1,088,000 577,000 486,000 1,407,000   1,361,000 [1],[2] 1,692,000 [1],[2]  
Inventory write down       116,000 [4]       18,000 [4]       86,000 [4] 235,000 [4] (47,000) [4] 182,000 [4] 345,000 [4] (23,000) [4] 373,000 [4]   690,000 [1] 604,000 [1]  
Change in inventories       50,000 [4]       (103,000) [4],[5]       (147,000) [4],[5] 344,000 [4],[5] (283,000) [4],[5] (353,000) [4],[5] 371,000 [4],[5] (301,000) [4],[5] (306,000) [4],[5]   (326,000) [1],[2] (260,000) [1],[2]  
Revenues   (141,000) (10,000)     (151,000) (151,000)   151,000 [3]  
Accounts receivable   64,000 147,000 141,000 151,000 [3] 28,000 40,000 147,000 40,000 64,000 28,000   151,000 [3]  
Accounts payable   $ 344,000 $ 340,000 $ 137,000 137,000 [2],[3] $ 28,000 $ 40,000 340,000 $ 40,000 344,000 $ 28,000   137,000 [2],[3]  
Warrants issued in connection with borrowing agreements, recorded as debt issuance cost                         $ 92,000     $ 92,000         253,000  
Revision of Prior Period, Reclassification, Adjustment [Member] | Inventory Component [Member]                                            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                            
Inventories, net         781,000       607,000                     781,000 607,000  
Cost of sales                                       174,000 311,000  
Revision of Prior Period, Reclassification, Adjustment [Member] | Accumulated Deficit [Member]                                            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                            
Accumulated deficit                                           $ 296,000
Revision of Prior Period, Reclassification, Adjustment [Member] | Loaner Service Packs and Consigned Inventory [Member]                                            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                            
Inventories, net         $ 670,000       $ 210,000                     670,000 210,000  
Cost of sales                                       $ 460,000 $ 210,000  
[1] Inventories. The Company did not properly evaluate its calculation of its excess and obsolescence reserve on its finished goods and raw materials inventories, resulting in an overstatement of inventories and an understatement of cost of sales. In addition, certain inventory components were not properly recorded at the lower of cost or net realizable value, resulting in an overstatement of inventory and an understatement of cost of sales. Further, certain loaner service packs and consigned inventory were not reconciled timely, resulting in an overstatement of inventory and an understatement of cost of sales. Lastly, the Company also corrected the cash flow presentation related to inventory write downs on the statement of cash flows.
[2] Other. The Company had various clearing accounts that were not reconciled in a timely manner, resulting in misstatements of accounts payable, inventories and cost of sales.
[3] Revenue. The Company did not properly recognize revenue in the periods which the related performance obligations were satisfied for a certain contract with a customer. Additionally, the Company improperly recorded accounts receivable from the same contract with a customer as a reduction to its accounts payable owed to the customer prior to the right of offset conditions under ASC 210-20 being met. As a result, revenues, accounts receivable, and accounts payable were misstated.
[4] Inventories. The Company did not properly evaluate its calculation of its excess and obsolescence reserve on its finished goods and raw materials inventories, resulting in an overstatement of inventories and an understatement of cost of sales. In addition, certain inventory components were not properly recorded at the lower of cost or net realizable value, resulting in an overstatement of inventory and an understatement of cost of sales. Further, certain loaner service packs and consigned inventory were not reconciled timely, resulting in an overstatement of inventory and an understatement of cost of sales. Lastly, the Company also corrected the cash flow presentation related to inventory write downs on the statement of cash flows.
[5] Other. The Company had various clearing accounts that were not reconciled timely, resulting in an understatement of accounts payable, overstatement of inventories, and understatement of cost of sales.