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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
☒ | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For the quarterly period ended June 30, 2023
OR
☐ | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For the transition period from to
Commission File Number: 000-27687
BSQUARE CORPORATION
(Exact name of registrant as specified in its charter)
Washington | | 91-1650880 |
(State or other jurisdiction of incorporation or organization) | | (I.R.S. Employer Identification No.) |
| | |
1415 Western Ave, Suite 700, Seattle, WA | | 98101 |
(Address of principal executive offices) | | (Zip Code) |
(425) 519-5900
(Registrant’s telephone number, including area code)
Securities registered pursuant to Section 12(b) of the Exchange Act:
Title of each class | | | Trading symbol(s) | | Name of each exchange on which registered |
Common stock, no par value | | | BSQR | | The NASDAQ Stock Market LLC |
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer | ☐ | Accelerated filer | ☐ |
| | | |
Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
| | | |
Emerging growth company | ☐ | | |
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
The number of shares of common stock outstanding as of July 31, 2023: 19,843,845
BSQUARE CORPORATION
FORM 10-Q
For the Quarterly Period Ended June 30, 2023
TABLE OF CONTENTS
PART I. FINANCIAL INFORMATION
Item 1. |
Financial Statements |
BSQUARE CORPORATION
CONDENSED CONSOLIDATED BALANCE SHEETS
(In thousands, except share amounts)
(Unaudited)
| | June 30, 2023 | | | December 31, 2022 | |
ASSETS | | | | | | | | |
Current assets: | | | | | | | | |
Cash and cash equivalents | | $ | 13,313 | | | $ | 35,414 | |
Restricted cash | | | 221 | | | | 221 | |
Short-term investments | | | 19,831 | | | | 7 | |
Accounts receivable, net of allowance for doubtful accounts of $50 at June 30, 2023 and December 31, 2022 | | | 4,338 | | | | 3,985 | |
Contract assets | | | 262 | | | | — | |
Prepaid expenses and other current assets | | | 544 | | | | 410 | |
Total current assets | | | 38,509 | | | | 40,037 | |
Property and equipment, net of accumulated depreciation | | | 659 | | | | 813 | |
Right-of-use lease assets, net | | | 1,170 | | | | 1,297 | |
Other non-current assets | | | 24 | | | | 24 | |
Total assets | | $ | 40,362 | | | $ | 42,171 | |
LIABILITIES AND SHAREHOLDERS' EQUITY | | | | | | | | |
Current liabilities: | | | | | | | | |
Third-party software fees payable | | $ | 3,616 | | | $ | 4,073 | |
Accounts payable | | | 247 | | | | 414 | |
Accrued compensation | | | 406 | | | | 430 | |
Other accrued expenses | | | 183 | | | | 232 | |
Deferred revenue | | | 126 | | | | 201 | |
Operating lease | | | 373 | | | | 362 | |
Total current liabilities | | | 4,951 | | | | 5,712 | |
Deferred revenue, long-term | | | — | | | | 9 | |
Operating lease, long-term | | | 908 | | | | 1,051 | |
| | | | | | | | |
Shareholders' equity: | | | | | | | | |
Preferred stock, no par value: 10,000,000 shares authorized; no shares issued and outstanding | | | — | | | | — | |
Common stock, no par value: 37,500,000 shares authorized: 19,843,845 and 20,337,906 shares issued and outstanding at June 30, 2023 and December 31, 2022, respectively | | | 172,002 | | | | 172,558 | |
Accumulated other comprehensive loss | | | (1,062 | ) | | | (1,053 | ) |
Accumulated deficit | | | (136,437 | ) | | | (136,106 | ) |
Total shareholders' equity | | | 34,503 | | | | 35,399 | |
Total liabilities and shareholders' equity | | $ | 40,362 | | | $ | 42,171 | |
See notes to condensed consolidated financial statements.
BSQUARE CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
(In thousands, except per share amounts)
(Unaudited)
|
|
Three Months Ended June 30, |
|
|
Six Months Ended June 30, |
|
|
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Revenue: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Partner Solutions |
|
$ |
5,751 |
|
|
$ |
9,353 |
|
|
$ |
13,018 |
|
|
$ |
18,485 |
|
Edge to Cloud |
|
|
774 |
|
|
|
1,041 |
|
|
|
1,648 |
|
|
|
1,641 |
|
Total revenue |
|
|
6,525 |
|
|
|
10,394 |
|
|
|
14,666 |
|
|
|
20,126 |
|
Cost of revenue: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Partner Solutions |
|
|
4,507 |
|
|
|
8,106 |
|
|
|
10,694 |
|
|
|
15,658 |
|
Edge to Cloud |
|
|
646 |
|
|
|
689 |
|
|
|
1,315 |
|
|
|
1,386 |
|
Total cost of revenue |
|
|
5,153 |
|
|
|
8,795 |
|
|
|
12,009 |
|
|
|
17,044 |
|
Gross profit |
|
|
1,372 |
|
|
|
1,599 |
|
|
|
2,657 |
|
|
|
3,082 |
|
Operating expenses: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Selling, general and administrative |
|
|
1,741 |
|
|
|
2,022 |
|
|
|
3,190 |
|
|
|
4,165 |
|
Research and development |
|
|
283 |
|
|
|
256 |
|
|
|
567 |
|
|
|
517 |
|
Total operating expenses |
|
|
2,024 |
|
|
|
2,278 |
|
|
|
3,757 |
|
|
|
4,682 |
|
Loss from operations |
|
|
(652 |
) |
|
|
(679 |
) |
|
|
(1,100 |
) |
|
|
(1,600 |
) |
Other income (expense), net |
|
|
392 |
|
|
|
54 |
|
|
|
769 |
|
|
|
87 |
|
Loss before income taxes |
|
|
(260 |
) |
|
|
(625 |
) |
|
|
(331 |
) |
|
|
(1,513 |
) |
Income taxes |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Net loss |
|
$ |
(260 |
) |
|
$ |
(625 |
) |
|
$ |
(331 |
) |
|
$ |
(1,513 |
) |
Basic and diluted loss per share |
|
$ |
(0.01 |
) |
|
$ |
(0.03 |
) |
|
$ |
(0.02 |
) |
|
$ |
(0.07 |
) |
Shares used in per share calculations: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Basic and diluted |
|
|
19,946 |
|
|
|
20,406 |
|
|
|
20,070 |
|
|
|
20,426 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net loss |
|
$ |
(260 |
) |
|
$ |
(625 |
) |
|
$ |
(331 |
) |
|
$ |
(1,513 |
) |
Other comprehensive loss |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency translation, net of tax |
|
|
(5 |
) |
|
|
(51 |
) |
|
|
(10 |
) |
|
|
(48 |
) |
Total other comprehensive (loss) income |
|
|
(5 |
) |
|
|
(51 |
) |
|
|
(10 |
) |
|
|
(48 |
) |
Comprehensive loss |
|
$ |
(265 |
) |
|
$ |
(676 |
) |
|
$ |
(341 |
) |
|
$ |
(1,561 |
) |
See notes to condensed consolidated financial statements.
BSQUARE CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(In thousands)
(Unaudited)
|
|
Six Months Ended June 30, |
|
|
|
2023 |
|
|
2022 |
|
Cash flows from operating activities: |
|
|
|
|
|
|
|
|
Net loss |
|
$ |
(331 |
) |
|
$ |
(1,513 |
) |
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
|
|
|
|
|
|
Depreciation and amortization |
|
|
266 |
|
|
|
191 |
|
Accretion of discount on investments |
|
|
(450 |
) |
|
|
— |
|
Stock-based compensation |
|
|
78 |
|
|
|
115 |
|
Changes in operating assets and liabilities: |
|
|
|
|
|
|
|
|
Accounts receivable |
|
|
(353 |
) |
|
|
(702 |
) |
Contract assets |
|
|
(262 |
) |
|
|
(5 |
) |
Prepaid expenses and other assets |
|
|
(139 |
) |
|
|
(369 |
) |
Third-party software fees payable |
|
|
(457 |
) |
|
|
1,137 |
|
Accounts payable and accrued expenses |
|
|
(240 |
) |
|
|
(154 |
) |
Deferred revenue |
|
|
(84 |
) |
|
|
(561 |
) |
Net cash used in operating activities |
|
|
(1,972 |
) |
|
|
(1,861 |
) |
Cash flows from investing activities: |
|
|
|
|
|
|
|
|
Additions to property and equipment |
|
|
(112 |
) |
|
|
(265 |
) |
Proceeds from short-term investments |
|
|
15,750 |
|
|
|
— |
|
Purchases of short-term investments |
|
|
(35,124 |
) |
|
|
— |
|
Net cash used in investing activities |
|
|
(19,486 |
) |
|
|
(265 |
) |
Cash flows from financing activities: |
|
|
|
|
|
|
|
|
Proceeds from exercise of stock options |
|
|
25 |
|
|
|
70 |
|
Cash settlement of performance stock units |
|
|
— |
|
|
|
(137 |
) |
Repurchases of common stock |
|
|
(659 |
) |
|
|
— |
|
Net cash used in financing activities |
|
|
(634 |
) |
|
|
(67 |
) |
Effect of exchange rate changes on cash and cash equivalents |
|
|
(9 |
) |
|
|
(48 |
) |
Net decrease in cash and cash equivalents |
|
|
(22,101 |
) |
|
|
(2,241 |
) |
Cash, restricted cash, and cash equivalents, beginning of period |
|
|
35,635 |
|
|
|
40,087 |
|
Cash, restricted cash, and cash equivalents, end of period |
|
$ |
13,534 |
|
|
$ |
37,846 |
|
See notes to condensed consolidated financial statements.
BSQUARE CORPORATION
CONSOLIDATED STATEMENT OF SHAREHOLDERS’ EQUITY
(In thousands, except share amounts)
(Unaudited)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other |
|
|
|
|
|
|
Total |
|
|
|
Preferred Stock |
|
|
Common Stock |
|
|
Comprehensive |
|
|
Accumulated |
|
|
Shareholders' |
|
For the Three Months Ended June 30, 2023 |
|
Shares |
|
|
Amount |
|
|
Shares |
|
|
Amount |
|
|
Income (Loss) |
|
|
Deficit |
|
|
Equity |
|
Balance as of March 31, 2023 |
|
|
— |
|
|
$ |
— |
|
|
|
20,075,395 |
|
|
$ |
172,232 |
|
|
$ |
(1,057 |
) |
|
$ |
(136,177 |
) |
|
$ |
34,998 |
|
Exercise of stock options |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Issuance of common stock upon settlement of restricted stock units (RSUs) |
|
|
— |
|
|
|
— |
|
|
|
16,959 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Repurchase of common stock |
|
|
— |
|
|
|
— |
|
|
|
(248,509 |
) |
|
|
(293 |
) |
|
|
— |
|
|
|
— |
|
|
|
(293 |
) |
Stock-based compensation |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
63 |
|
|
|
— |
|
|
|
— |
|
|
|
63 |
|
Net loss |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(260 |
) |
|
|
(260 |
) |
Foreign currency translation adjustment, net of tax |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(5 |
) |
|
|
— |
|
|
|
(5 |
) |
Balance as of June 30, 2023 |
|
|
— |
|
|
$ |
— |
|
|
|
19,843,845 |
|
|
$ |
172,002 |
|
|
$ |
(1,062 |
) |
|
$ |
(136,437 |
) |
|
$ |
34,503 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other |
|
|
|
|
|
|
Total |
|
|
|
Preferred Stock |
|
|
Common Stock |
|
|
Comprehensive |
|
|
Accumulated |
|
|
Shareholders' |
|
For the Three Months Ended June 30, 2022 |
|
Shares |
|
|
Amount |
|
|
Shares |
|
|
Amount |
|
|
Income (Loss) |
|
|
Deficit |
|
|
Equity |
|
Balance as of March 31, 2022 |
|
|
— |
|
|
$ |
— |
|
|
|
20,445,880 |
|
|
$ |
172,400 |
|
|
$ |
(1,021 |
) |
|
$ |
(133,136 |
) |
|
$ |
38,243 |
|
Exercise of stock options |
|
|
— |
|
|
|
— |
|
|
|
5,208 |
|
|
|
5 |
|
|
|
— |
|
|
|
— |
|
|
|
5 |
|
Issuance of common stock upon settlement of restricted stock units (RSUs) |
|
|
— |
|
|
|
— |
|
|
|
17,307 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Stock-based compensation |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
40 |
|
|
|
— |
|
|
|
— |
|
|
|
40 |
|
Cash settlement of performance stock units |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Net loss |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(625 |
) |
|
|
(625 |
) |
Foreign currency translation adjustment, net of tax |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(51 |
) |
|
|
— |
|
|
|
(51 |
) |
Balance as of June 30, 2022 |
|
|
— |
|
|
$ |
— |
|
|
|
20,468,395 |
|
|
$ |
172,445 |
|
|
$ |
(1,072 |
) |
|
$ |
(133,761 |
) |
|
$ |
37,612 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other |
|
|
|
|
|
|
Total |
|
|
|
Preferred Stock |
|
|
Common Stock |
|
|
Comprehensive |
|
|
Accumulated |
|
|
Shareholders' |
|
For the Six Months Ended June 30, 2023 |
|
Shares |
|
|
Amount |
|
|
Shares |
|
|
Amount |
|
|
Income (Loss) |
|
|
Deficit |
|
|
Equity |
|
Balance as of December 31, 2022 |
|
|
— |
|
|
$ |
— |
|
|
|
20,337,906 |
|
|
$ |
172,558 |
|
|
$ |
(1,052 |
) |
|
$ |
(136,106 |
) |
|
$ |
35,400 |
|
Exercise of stock options |
|
|
— |
|
|
|
— |
|
|
|
24,167 |
|
|
|
25 |
|
|
|
— |
|
|
|
— |
|
|
|
25 |
|
Issuance of common stock upon settlement of restricted stock units (RSUs) |
|
|
— |
|
|
|
— |
|
|
|
33,919 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Repurchase of common stock |
|
|
— |
|
|
|
— |
|
|
|
(552,147 |
) |
|
|
(659 |
) |
|
|
— |
|
|
|
— |
|
|
|
(659 |
) |
Stock-based compensation |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
78 |
|
|
|
— |
|
|
|
— |
|
|
|
78 |
|
Net loss |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(331 |
) |
|
|
(331 |
) |
Foreign currency translation adjustment, net of tax |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(10 |
) |
|
|
— |
|
|
|
(10 |
) |
Balance as of June 30, 2023 |
|
|
— |
|
|
$ |
— |
|
|
|
19,843,845 |
|
|
$ |
172,002 |
|
|
$ |
(1,062 |
) |
|
$ |
(136,437 |
) |
|
$ |
34,503 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other |
|
|
|
|
|
|
Total |
|
|
|
Preferred Stock |
|
|
Common Stock |
|
|
Comprehensive |
|
|
Accumulated |
|
|
Shareholders' |
|
For the Six Months Ended June 30, 2022 |
|
Shares |
|
|
Amount |
|
|
Shares |
|
|
Amount |
|
|
Income (Loss) |
|
|
Deficit |
|
|
Equity |
|
Balance as of December 31, 2021 |
|
|
— |
|
|
$ |
— |
|
|
|
20,374,406 |
|
|
$ |
172,397 |
|
|
$ |
(1,024 |
) |
|
$ |
(132,248 |
) |
|
$ |
39,125 |
|
Exercise of stock options |
|
|
— |
|
|
|
— |
|
|
|
59,375 |
|
|
|
70 |
|
|
|
— |
|
|
|
— |
|
|
|
70 |
|
Issuance of common stock upon settlement of restricted stock units (RSUs) |
|
|
— |
|
|
|
— |
|
|
|
34,614 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Stock-based compensation |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
115 |
|
|
|
— |
|
|
|
— |
|
|
|
115 |
|
Cash settlement of performance stock units |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(137 |
) |
|
|
— |
|
|
|
— |
|
|
|
(137 |
) |
Net loss |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(1,513 |
) |
|
|
(1,513 |
) |
Foreign currency translation adjustment, net of tax |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(48 |
) |
|
|
— |
|
|
|
(48 |
) |
Balance as of June 30, 2022 |
|
|
— |
|
|
$ |
— |
|
|
|
20,468,395 |
|
|
$ |
172,445 |
|
|
$ |
(1,072 |
) |
|
$ |
(133,761 |
) |
|
$ |
37,612 |
|
See notes to condensed consolidated financial statements
BSQUARE CORPORATION
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
1. Description of Business and Summary of Significant Accounting Policies
Description of Business
Bsquare Corporation ("Bsquare," "we," "us" and "our") develops and deploys technologies for the makers and operators of connected devices. These fleets of business-oriented devices, often called the Internet of Things (IoT), offer a powerful means to connect organizations, people, information, and ideas. Hundreds of millions of connected devices have already been deployed and it is estimated that billions more will be. Despite their growing prevalence, these devices and the systems in which they operate remain a significant source of complexity, unplanned and often uncontrolled expense, and operational risk. Our customers are undergoing a massive change in their business practices and Bsquare provides technology that helps them capture the value of connected devices and reduces the cost and risk of doing so.
Since our founding in 1994, Bsquare has helped embedded device manufacturers (“Original Equipment Manufacturers” or “OEMs”) design and build cost-effective products. For most of our history, we operated at the intersection of hardware and software, helping our customers select, develop, and configure system software for a variety of purpose-built devices, from mobile computing to point-of-sale systems to healthcare equipment to hospitality, gaming, and more. Our expertise in hardware, device configuration, and operating systems became essential to our customers’ design cycles and purchasing decisions. As our customers deployed ever-larger fleets of devices, our understanding of the requirements for large-scale device operations increased.
More recently, our expertise and business prospects have shifted to cloud-connected devices that have been connected to create intelligent systems. This shift coincides with the overall growth of IoT technologies and with our customers’ recognition that connected intelligent devices create significant business opportunities. Device makers have increasingly specified their products not only to be connection-ready, but also to be enhanced by the breadth and depth of functionality that connection creates. We have taken to market a valuable and expanding portfolio of products and services that meet the needs of connected device makers. This portfolio captures our experience and our expertise can enable our customers to be more productive, flexible, and financially successful. And, in turn, our customers can then help make people and organizations more productive, improve quality of life, and reduce demands on the limited resources of our planet.
Basis of Presentation
The accompanying unaudited condensed consolidated financial statements of Bsquare have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting and include the accounts of Bsquare and our wholly owned subsidiary. Certain information and footnote disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In management’s opinion, the unaudited condensed consolidated financial statements include all material adjustments, all of which are of a normal and recurring nature, necessary to present fairly our financial position as of June 30, 2023 and our operating results and cash flows for the three and six months ended June 30, 2023 and 2022. The accompanying financial information as of December 31, 2022 is derived from our audited financial statements as of that date.
These unaudited financial statements and related notes should be read in conjunction with our audited financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2022, as filed with the SEC on March 7, 2023.
Basis of consolidation
The consolidated financial statements include the accounts of Bsquare and our wholly owned subsidiary. All intercompany balances and transactions have been eliminated.
Use of estimates
Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Examples include provisions for bad debts and income taxes, estimates related to incentives earnings from Microsoft, estimates related to contracts with customers, such as determining standalone selling price, useful lives of property and equipment, fair value of stock-based awards, and assumptions used to determine the net present value of operating lease liabilities, among other estimates. Actual results may differ from these estimates.
Income (loss) per share
We compute basic income (loss) per share using the weighted average number of shares of common stock outstanding during the period. We consider restricted stock units as outstanding shares of common stock and include them in the computation of basic loss per share only when vested. We compute diluted loss per share using the weighted average number of shares of common stock outstanding and common stock equivalent shares outstanding during the period using the treasury stock method. We exclude common stock equivalent shares from the computation if their effect is anti-dilutive.
The following potentially dilutive weighted shares were excluded from the calculation of diluted net loss per share because their effect would have been anti-dilutive for the periods presented:
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Stock options | | | 1,076,073 | | | | 1,066,162 | | | | 1,145,350 | | | | 1,038,040 | |
Restricted stock units | | | 26,382 | | | | 10,827 | | | | 26,872 | | | | 16,913 | |
2. Revenue Recognition
Disaggregation of revenue
The following table provides information about disaggregated revenue by primary geographical area and operating segment (in thousands):
| | Three Months Ended June 30, 2023 | | | Three Months Ended June 30, 2022 | |
| | Partner | | | Edge to | | | | | | Partner | | | Edge to | | | | |
| | Solutions | | | Cloud | | | Total | | | Solutions | | | Cloud | | | Total | |
Primary geographic area: | | | | | | | | | | | | | | | | | | | | | | | | |
North America | | $ | 5,087 | | | $ | 658 | | | $ | 5,745 | | | $ | 8,254 | | | $ | 1,023 | | | $ | 9,277 | |
Europe | | | 59 | | | | 116 | | | | 175 | | | | 63 | | | | 18 | | | | 81 | |
Asia | | | 605 | | | | — | | | | 605 | | | | 1,036 | | | | — | | | | 1,036 | |
Total | | $ | 5,751 | | | $ | 774 | | | $ | 6,525 | | | $ | 9,353 | | | $ | 1,041 | | | $ | 10,394 | |
| | Six Months Ended June 30, 2023 | | | Six Months Ended June 30, 2022 | |
| | Partner | | | Edge to | | | | | | | Partner | | | Edge to | | | | | |
| | Solutions | | | Cloud | | | Total | | | Solutions | | | Cloud | | | Total | |
Primary geographic area: | | | | | | | | | | | | | | | | | | | | | | | | |
North America | | $ | 11,969 | | | $ | 1,467 | | | $ | 13,436 | | | $ | 16,459 | | | $ | 1,587 | | | $ | 18,046 | |
Europe | | | 134 | | | | 181 | | | | 315 | | | | 153 | | | | 54 | | | | 207 | |
Asia | | | 915 | | | | — | | | | 915 | | | | 1,873 | | | | — | | | | 1,873 | |
Total | | $ | 13,018 | | | $ | 1,648 | | | $ | 14,666 | | | $ | 18,485 | | | $ | 1,641 | | | $ | 20,126 | |
For the quarters ended June 30, 2023 and 2022, $6.4 million and $9.9 million of revenue was recorded at a point-in-time, and $0.1 million and $0.5 million of revenue was recorded over-time, respectively. For the six months ended June 30, 2023 and 2022, $14.4 million and $19.1 million of revenue was recorded at a point-in-time, and $0.3 million and $1.0 million of revenue was recorded over-time, respectively.
Contract balances
We receive payments from customers based upon contractual billing schedules. Our average customer payment terms range from 30 - 60 days. Accounts receivable are recorded when the right to consideration becomes unconditional. Contract assets include amounts related to our contractual right to consideration for completed performance obligations not yet invoiced. Contract liabilities, presented as deferred revenue on our condensed consolidated balance sheets, include payments received in advance of performance under the contract and are realized when the associated revenue is recognized. We had no asset impairment charges related to contract assets for each of the three and six months ended June 30, 2023 and 2022.
Significant changes in the contract assets and the deferred revenue balances were as follows (in thousands):
| | Three Months Ended June 30, 2023 | | | Six Months Ended June 30, 2023 | |
| | Contract | | | Contract | |
| | Assets | | | Assets | |
Balance at beginning of period | | $ | 138 | | | $ | — | |
Revenue recognized | | | 169 | | | | 301 | |
Amounts invoiced | | | (45 | ) | | | (90 | ) |
Reclassifications and other | | | — | | | | 51 | |
Balance at end of period | | $ | 262 | | | $ | 262 | |
| | Three Months Ended June 30, 2023 | | | Six Months Ended June 30, 2023 | |
| | Deferred | | | Deferred | |
| | Revenue | | | Revenue | |
Balance at beginning of period | | $ | 186 | | | $ | 210 | |
Revenue recognized | | | (140 | ) | | | (295 | ) |
Amounts invoiced | | | 80 | | | | 160 | |
Reclassifications and other | | | — | | | | 51 | |
Balance at end of period | | $ | 126 | | | $ | 126 | |
Contract acquisition costs
We capitalize contract acquisition costs for contracts with a life exceeding one year. Amortization of contract acquisition costs was $0 and $4,000 for the three months ended June 30, 2023 and 2022, respectively, and was $11,250 and $9,000 for the six months ended June 30, 2023 and 2022, respectively. There were no asset impairment charges for contract acquisition costs for any of the periods noted above.
Transaction price allocated to the remaining performance obligations
The following table includes estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period. The satisfaction of performance obligations varies based on the nature of the underlying promise and the customer. The estimated revenue does not include contracts with original durations of one year or less, amounts of variable consideration attributable to royalties, or contract renewals that were unexercised as of June 30, 2023:
| | Remainder of | | | | | | | | | | | | | | | | | |
| | 2023 | | | 2024 | | | 2025 | | | 2026 | | | 2027 | |
Edge to Cloud | | $ | 1,030,370 | | | $ | 1,317,353 | | | $ | — | | | $ | — | | | $ | — | |
Practical expedients and exemptions
We generally expense sales commissions when incurred because the amortization period would have been less than one year. We record these costs within selling, general and administrative expenses.
When applicable and appropriate, the Company utilizes the ‘as-invoiced’ practical expedient which permits revenue recognition upon invoicing.
3. Cash and Investments
Cash, cash equivalents, restricted cash and short-term investments consisted of the following (in thousands):
| | June 30, 2023 | | | December 31, 2022 | |
Cash | | $ | 1,212 | | | $ | 2,243 | |
Cash equivalents (see detail in Note 4) | | | 12,101 | | | | 33,171 | |
Restricted cash (see detail in Note 4) | | | 221 | | | | 221 | |
Total cash, cash equivalents and restricted cash | | | 13,534 | | | | 35,635 | |
Short-term investments | | | 19,831 | | | | 7 | |
Total cash, cash equivalents, restricted cash and short-term investments | | $ | 33,365 | | | $ | 35,642 | |
The following table sets forth information regarding the amortized cost basis and fair value of our short-term investments that are classified as held-to-maturity ("HTM") (in thousands):
| | | | | | | | | | | | | | Gross | | | Gross | | | | | |
| | Amortized | | | Allowance for | | | Net carrying | | | unrealized | | | unrealized | | | Fair | |
| | cost | | | credit losses | | | amount | | | gains | | | losses | | | value | |
U.S. treasury securities | | $ | 19,831 | | | $ | — | | | $ | 19,831 | | | $ | — | | | $ | — | | | $ | 19,831 | |
Total | | $ | 19,831 | | | $ | — | | | $ | 19,831 | | | $ | — | | | $ | — | | | $ | 19,831 | |
The contractual maturity of our HTM portfolio is within 120 days of June 30, 2023.
4. Fair Value Measurements
We measure our cash equivalents and restricted cash at fair value. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. A three-tier fair value hierarchy is established as a basis for considering such assumptions and for inputs used in the valuation methodologies in measuring fair value:
| Level 1: | Quoted prices in active markets for identical assets or liabilities. |
| Level 2: | Directly or indirectly observable market-based inputs or unobservable inputs used in models or other valuation methodologies. |
| Level 3: | Unobservable inputs that are not corroborated by market data. The inputs require significant management judgment or estimation. |
We classify our cash equivalents and restricted cash within Level 1 because we determine their fair values using quoted market prices.
Assets measured at fair value on a recurring basis as of June 30, 2023 and December 31, 2022 are summarized below (in thousands):
| | June 30, 2023 | | | December 31, 2022 | |
| | Quoted Prices in | | | | | | | Quoted Prices in | | | | | |
| | Active Markets | | | | | | | Active Markets | | | | | |
| | for Identical | | | | | | | for Identical | | | | | |
| | Assets (Level 1) | | | Total | | | Assets (Level 1) | | | Total | |
Assets | | | | | | | | | | | | | | | | |
Cash equivalents: | | | | | | | | | | | | | | | | |
Money market funds | | $ | 12,101 | | | $ | 12,101 | | | $ | 13,461 | | | $ | 13,461 | |
U.S. treasury securities | | | — | | | | — | | | | 19,710 | | | | 19,710 | |
Total cash equivalents | | | 12,101 | | | | 12,101 | | | | 33,171 | | | | 33,171 | |
Restricted cash: | | | | | | | | | | | | | | | | |
Money market funds | | | 221 | | | | 221 | | | | 221 | | | | 221 | |
Total assets measured at fair value | | $ | 12,322 | | | $ | 12,322 | | | $ | 33,392 | | | $ | 33,392 | |
5. Leases
In December 2019, we entered into an operating lease agreement for a new corporate office facility in Seattle, Washington. The term of the lease is 87 months, with a rent date starting on May 1, 2020 and the lease term ending on July 31, 2027.
In November 2020, we renewed the lease for our office facility in the UK. The term of the lease is 120 months, with rent payments starting on November 30, 2020 and the lease term ending on November 8, 2030. The Company has an opportunity to break the lease at the five-year mark in November 2025. As it is reasonably certain that we will utilize this option, the accounting for this lease utilized November 2025 as the end date. There was no material impact to our statement of operations or statement of cash flows as a result of entering into this lease.
Our leases have remaining terms of two to four years. Both of our leases contain renewal options. Because of changes in our business, we are not able to determine with reasonable certainty whether we will renew our Seattle or Trowbridge, UK leases. As a result, we have not considered renewal options when recording ROU assets, lease liabilities or lease expense.
The following tables present the components of our lease expense and supplemental cash flow information related to our leases for the six months ended June 30, 2023 and 2022 (in thousands):
| | Six Months Ended | | | Six Months Ended | |
Total component lease expense was as follows: | | June 30, 2023 | | | June 30, 2022 | |
Operating leases | | $ | 208 | | | $ | 174 | |
Supplemental cash flow information related to leases was as follows: | | | | | | | | |
Cash paid for amounts included in the measurement of lease liabilities | | $ | 213 | | | $ | 176 | |
The following table presents supplemental balance sheet information related to our operating leases as of June 30, 2023 and 2022 (dollars in thousands):
| | June 30, 2023 | | | June 30, 2022 | |
Right-of-use lease assets | | $ | 1,170 | | | $ | 1,431 | |
| | | | | | | | |
Current portion of operating lease liability | | $ | 373 | | | $ | 355 | |
Operating lease liability, net of current portion | | | 908 | | | | 1,196 | |
Total operating lease liabilities | | $ | 1,281 | | | $ | 1,551 | |
| | | | | | | | |
Weighted average remaining lease term (years) | | | 3.8 | | | | 4.7 | |
Weighted average discount rate | | | 8.5 | % | | | 8.5 | % |
The following table presents the amounts we are obligated to pay, by maturity, under our operating leases liabilities as of June 30, 2023 (in thousands):
Years Ending December 31, | | | | |
2023, remainder of year | | $ | 186 | |
2024 | | | 376 | |
2025 | | | 364 | |
2026 | | | 276 | |
2027 | | | 164 | |
Total minimum lease payments | | | 1,366 | |
Less: amount representing interest | | | (85 | ) |
Present value of lease liabilities | | $ | 1,281 | |
6. Shareholders’ Equity
Equity Compensation Plans
We have a stock plan (the “Stock Plan”) for equity awards to eligible service providers and an inducement stock plan for newly hired employees (the “Inducement Plan”) (collectively the “Plans”). We stopped using the Inducement Plan in 2019, although it continues to govern outstanding awards granted under it. Under the Stock Plan, stock options may be granted with a fixed exercise price that is equivalent to the fair market value of our common stock on the date of grant. These options have a term of up to 10 years and vest over a predetermined period, generally four years. Incentive stock options granted under the Stock Plan may only be granted to our employees. The Stock Plan also allows for awards of non-qualified stock options, stock appreciation rights, restricted and unrestricted stock awards, RSUs and performance-based restricted stock units ("PSUs").
Stock-Based Compensation
The estimated fair value of stock-based awards is recognized as compensation expense over the vesting period of the award, and we account for forfeitures as they occur. The fair value of RSUs is determined based on the number of shares granted and the quoted price of our common stock on the date of grant. The fair value of PSUs is estimated at the grant date based on the fair value of each vesting tranche as calculated by a Monte Carlo simulation. The fair value of stock options is estimated at the grant date based on the fair value of each vesting tranche as calculated by the Black-Scholes-Merton (“BSM”) option-pricing model. The BSM model requires various highly judgmental assumptions including expected volatility and option life. If any of the assumptions used in the BSM model change significantly, stock-based compensation expense may differ materially in the future from that recorded in the current period. The fair values of our stock option grants were estimated with the following weighted average assumptions:
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Dividend yield | | | 0 | % | | | 0 | % | | | 0 | % | | | 0 | % |
Expected life (years) | | | 6.2 | | | | 4.9 | | | | 6.2 | | | | 4.9 | |
Expected volatility | | | 93 | % | | | 111 | % | | | 93 | % | | | 111 | % |
Risk-free interest rate | | | 3.8 | % | | | 2.9 | % | | | 3.8 | % | | | 2.3 | % |
The impact on our results of operations from stock-based compensation expense was as follows (in thousands):
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Cost of revenue — Edge to Cloud | | $ | 2 | | | $ | 4 | | | $ | 4 | | | $ | 10 | |
Selling, general and administrative | | | 60 | | | | 34 | | | | 72 | | | | 100 | |
Research and development | | | 1 | | | | 2 | | | | 2 | | | | 5 | |
Total stock-based compensation expense | | $ | 63 | | | $ | 40 | | | $ | 78 | | | $ | 115 | |
Stock Option Activity
The following table summarizes stock option activity under the Plans:
| | | | | | | | | | Weighted | | | | | |
| | | | | | | | | | Average | | | | | |
| | | | | | Weighted | | | Remaining | | | | | |
| | | | | | Average | | | Contractual | | | Aggregate | |
| | Number of | | | Exercise | | | Life | | | Intrinsic | |
| | Shares | | | Price | | | (in years) | | | Value | |
Balance at December 31, 2022 | | | 1,539,278 | | | $ | 2.05 | | | | 5.17 | | | $ | 43,783 | |
Granted | | | 5,000 | | | | 1.17 | | | | | | | | | |
Exercised | | | (24,167 | ) | | | 1.02 | | | | | | | | | |
Forfeited | | | (45,495 | ) | | | 1.36 | | | | | | | | | |
Expired | | | (221,486 | ) | | | 1.91 | | | | | | | | | |
Balance at June 30, 2023 | | | 1,253,130 | | | | 2.12 | | | | 5.88 | | | | 79,850 | |
Vested and expected to vest at June 30, 2023 | | | 1,253,130 | | | | 2.12 | | | | 5.65 | | | | 79,850 | |
Exercisable at June 30, 2023 | | | 1,050,994 | | | | 2.23 | | | | 5.54 | | | | 62,661 | |
At June 30, 2023, total compensation cost related to stock options granted but not yet recognized was $70,000. This cost will be amortized on the straight-line method over a weighted-average period of approximately 0.8 years. The following table summarizes certain information about stock options:
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Weighted average grant-date fair value of options granted during the period | | $ | 0.90 | | | $ | 1.51 | | | $ | 1.60 | | | $ | 1.76 | |
Options in-the-money (in shares) | | | 221,417 | | | | 215,942 | | | | 221,417 | | | | 215,942 | |
Aggregate intrinsic value of options exercised during the period | | $ | — | | | $ | 1.02 | | | $ | 6,839 | | | $ | 1.18 | |
The aggregate intrinsic value represents the difference between the exercise price of the underlying options and the quoted price of our common stock for the number of options exercised during the periods indicated. We issue new shares of common stock upon exercise of stock options.
Restricted Stock Unit Activity
The following table summarizes RSU activity under the Plans:
| | Number of | | | Weighted Average | |
| | Shares | | | Award Price | |
Unvested at December 31, 2022 | | | 45,109 | | | $ | 3.25 | |
Granted | | | 84,612 | | | | 3.25 | |
Vested | | | (33,919 | ) | | | 3.25 | |
Forfeited | | | (7,692 | ) | | | 3.25 | |
Unvested at June 30, 2023 | | | 88,110 | | | | 3.25 | |
Expected to vest after June 30, 2023 | | | 88,110 | | | | 3.25 | |
At June 30, 2023, total compensation cost not yet recognized related to granted RSUs was approximately $253,000. This cost will be amortized on the straight-line method over a weighted-average period of approximately 0.6 years.
Performance Stock Units
In January 2021, we awarded Performance Stock Units ("PSUs") to Mr. Derrickson, President and CEO, and Mr. Wheaton, CFO at the time. The PSUs vest based on a combination of Bsquare's stock price performance and continued service. The first vesting measurement date was January 5, 2022 and the final measurement date is July 5, 2025.
In January 2022, the Compensation Committee of the board of directors (the "Committee") amended the PSU agreements, updating the definition of stock price performance, and reducing the total number of PSUs available to Messrs. Derrickson and Wheaton by 50,000 and 33,333 shares of common stock, respectively (the "2021 Shares"). In lieu of any claim to the 2021 Shares, each of Messrs. Derrickson and Wheaton received in February 2022 a cash settlement in an amount equal to the number of 2021 Shares multiplied by the closing price per share on January 5, 2022. Because the cash settlement was equal to the fair value of the 2021 Shares, we recognized the cash settlement as a charge to equity in the amount paid to repurchase the 2021 Shares.
Mr. Wheaton resigned as CFO in February 2023 and, accordingly, during the first quarter of 2023, we reversed $18,000 of expense related to his PSU award. At June 30, 2023, there was no unrecognized compensation cost related to Mr. Wheaton’s PSU award, and the shares that were subject to release have been forfeited.
We estimated the fair value of the awards utilizing Monte Carlo simulations, and we record the expense in the selling, general and administrative line of our consolidated statement of operations. For the three and six months ended June 30, 2023, we recorded expense of approximately $3,000 and $6,000, respectively, related to Mr. Derrickson’s PSU award. For the three and six months ended June 30, 2022, we recorded total PSU expense of approximately $9,500 and $21,000, respectively. At June 30, 2023, total compensation cost not yet recognized related to Mr. Derrickson’s granted PSUs was approximately $8,000 and will be amortized over a weighted-average period of approximately 2.0 years.
Common Stock Reserved for Future Issuance
The following table summarizes our shares of common stock reserved for future issuance under the Plans as of June 30, 2023:
| | June 30, 2023 | |
Stock options outstanding | | | 1,253,130 | |
Restricted stock units and performance stock units outstanding | | | 338,110 | |
Stock options and restricted stock units available for future grant | | | 836,131 | |
Common stock reserved for future issuance | | | 2,427,371 | |
Share Repurchase Program
In November 2022, our Board of Directors authorized a share repurchase program (the “Program”) pursuant to which we can repurchase up to $5.0 million of our common stock. The Program expired effective June 30, 2023 and was not renewed.
During the six months ended June 30, 2023, we repurchased 552,147 shares for $0.7 million. Since program inception, we have repurchased 731,004 shares for $0.9 million.
7. Commitments and Contingencies
Lease and rent obligations
Our commitments include obligations outstanding under operating leases, which expire through 2027. We have lease commitments for office space in Seattle, Washington and Trowbridge, UK. See Note 5 - Leases.
Loss Contingencies
From time to time, we are subject to legal proceedings, claims, and litigation arising in the ordinary course of business, including tax assessments. We defend ourselves vigorously against any such claims. When (i) it is probable that an asset has been impaired or a liability has been incurred and (ii) the amount of the loss can be reasonably estimated, we record the estimated loss. We provide disclosure in the notes to the consolidated financial statements for loss contingencies that do not meet both conditions if there is a reasonable possibility that a loss may have been incurred that would be material to the financial statements. Significant judgment is required to determine the probability that a liability has been incurred and whether such liability is reasonably estimable. We base accruals made on the best information available at the time, which can be highly subjective. As of June 30, 2023, we have not recorded any loss contingency accruals.
8. Information about Operating Segments and Geographical Areas
The Company’s operations are conducted in two reportable segments: Partner Solutions and Edge to Cloud. The Company defines its segments as those operations whose results the chief operating decision maker ("CODM") regularly reviews to analyze performance and allocate resources. We operate within a single industry segment of computer software and services.
The Company measures the results of its segments using, among other measures, each segment's revenue and gross profit. Information for the Company's segments is provided in the following table (in thousands):
|
|
Three Months Ended June 30, |
|
|
Six Months Ended June 30, |
|
|
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Partner Solutions: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revenue |
|
$ |
5,751 |
|
|
$ |
9,353 |
|
|
$ |
13,018 |
|
|
$ |
18,485 |
|
Cost of revenue |
|
|
4,507 |
|
|
$ |
8,106 |
|
|
|
10,694 |
|
|
$ |
15,658 |
|
Segment gross profit |
|
|
1,244 |
|
|
|
1,247 |
|
|
|
2,324 |
|
|
|
2,827 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Edge to Cloud: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revenue |
|
|
774 |
|
|
$ |
1,041 |
|
|
|
1,648 |
|
|
$ |
1,641 |
|
Cost of revenue |
|
|
646 |
|
|
$ |
689 |
|
|
|
1,315 |
|
|
$ |
1,386 |
|
Segment gross profit |
|
|
128 |
|
|
|
352 |
|
|
|
333 |
|
|
|
255 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total gross profit |
|
|
1,372 |
|
|
|
1,599 |
|
|
|
2,657 |
|
|
|
3,082 |
|
Revenue by geography is based on the sales region of the customer. See Footnote 2 - Revenue Recognition for a disaggregation of revenue by segment and geographic area.
We do not track assets at the segment level. The following table sets forth total long-lived assets by geographic area (in thousands):
|
|
June 30, 2023 |
|
|
December 31, 2022 |
|
Property and equipment, net: |
|
|
|
|
|
|
|
|
North America |
|
$ |
659 |
|
|
$ |
813 |
|
Europe |
|
|
— |
|
|
|
— |
|
Total property and equipment, net |
|
$ |
659 |
|
|
$ |
813 |
|
9. Significant Risk Concentrations
Significant Customers
No customers accounted for 10% or more of total revenue for each of the three and six months ended June 30, 2023 and 2022.
GES Manufacturing Services (M) Sdn Bhd had accounts receivable of $504,000 and $900,000 at June 30, 2023 and 2022, respectively. These receivables represented approximately 14% and 17% of total accounts receivable at June 30, 2023 and 2022, respectively.
Significant Supplier
We are authorized to sell Windows IoT operating systems in Canada, the United States, Argentina, Brazil, Chile, Mexico, Peru, Venezuela, Puerto Rico, Columbia, and several Caribbean countries.
We were previously party to certain Original Equipment Manufacturer Distribution Agreements ("ODAs") with Microsoft pursuant to which we were licensed to sell Microsoft Windows Mobile operating systems to customers in North America, South America, Central America (excluding Cuba), Japan, Taiwan, Europe, the Middle East, and Africa. The ODAs to sell Windows Mobile operating systems expired on April 30, 2022 and were not renewed thereafter.
Our current distribution agreements with Microsoft have no automatic renewal provisions and may be terminated unilaterally by Microsoft at any time.
The majority of our revenue continues to be derived from reselling Microsoft Windows Embedded and IoT operating system software to device makers. The sale of Microsoft operating systems has historically accounted for substantially all of our Partner Solutions revenue.
Significant Supplier Incentive Earnings Program
Microsoft operates an IoT Distributor Incentives Program that provides IoT Distributors, like Bsquare, the opportunity to earn financial incentives (“incentive earnings”) by achieving objectives intended to grow the IoT customer base and the volume of embedded systems or devices that include Microsoft embedded technologies. In June 2023, Microsoft announced changes to this program.
In accordance with the program’s previous structure and rules, we had recorded 50% of the incentive earnings as a reduction of Partner Solutions cost of revenue in the period earned, with the remaining 50% recorded as an offset to marketing expense in the period our expenditures were approved for reimbursement by Microsoft.
Under the structure and rules of the updated program, 100% of incentive earnings will be provided to us as a rebate without any requirements related to how the funds are spent. Accordingly, as of June 30, 2023, 100% of estimated incentives were recorded as a reduction of Partner Solutions cost of revenue in the period earned (i.e. the period we sold eligible products to our customers).
During the second quarter of 2023 we recorded an adjustment of approximately $0.2 million to accrue 100% of incentives estimated to have been earned from January through June 2023. The adjustment reduced Partner Solutions cost of revenue.
Also during the second quarter of 2023 we recorded an adjustment of approximately $0.1 million to Partner Solutions cost of revenue relating to another element of the program change. This was a one-time adjustment reflecting Microsoft’s decision to pay out all previously awarded, but yet unspent, cooperative marketing funds (i.e. the portion of incentive earnings that had previously been subject to proof of execution).
Both of the amounts discussed above are included in the table below.
Under this program, we recorded incentive earnings as follows (in thousands):
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Reductions to cost of revenue | | $ | 450 | | | $ | 94 | | | $ | 581 | | | $ | 229 | |
Reductions to marketing expense | | | 74 | | | | 69 | | | | 363 | | | | 174 | |
Item 2. |
Management’s Discussion and Analysis of Financial Condition and Results of Operations |
The following discussion should be read in conjunction with our condensed consolidated financial statements and related notes. Some statements and information contained in this discussion are not historical facts but are forward-looking statements within the meaning of Section 27A of the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). In some cases, readers can identify forward- looking statements by terms such as “may,” “will,” “should,” “expect,” “plan,” “intend,” “forecast,” “anticipate,” “believe,” “estimate,” “predict,” “potential,” “continue,” or the negative of these terms or other comparable terminology, which when used are meant to signify the statement as forward-looking. These forward-looking statements include, but are not limited to, statements about our plans, objectives, expectations and intentions and other statements that are not historical facts. These forward-looking statements are not guarantees of future performance and involve known and unknown risks, uncertainties and situations that are difficult to predict and that may cause our own, or our industry’s actual results, to be materially different from the future results that are expressed or implied by these statements. Accordingly, actual results may differ materially from those anticipated or expressed in such statements as a result of a variety of factors, including those discussed in the sections entitled “Risk Factors” in this Quarterly Report on Form 10-Q and in in Item 1A of Part I of our Annual Report on Form 10-K for the year ended December 31, 2022 as well as similar discussions contained in our periodic reports and other documents or materials that we may from time to time file or furnish with the SEC. Readers are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date made. Except as required by law, we undertake no obligation to update any forward-looking statement, whether as a result of new information, future events or otherwise.
Overview
Bsquare develops and deploys technologies for the makers and operators of connected devices. These fleets of business-oriented devices, often called the Internet of Things ("IoT"), offer a powerful means to connect organizations, people, information, and ideas. Hundreds of millions of connected devices have already been deployed and it is estimated that billions more will be. Despite their growing prevalence, these devices and the systems in which they operate remain a significant source of complexity, unplanned and often uncontrolled expense, and operational risk. Our customers are undergoing a massive change in their business practices and Bsquare provides technology that helps them capture the value of connected devices and reduces the cost and risk of doing so.
Since our founding in 1994, Bsquare has helped embedded device manufacturers (“Original Equipment Manufacturers” or “OEMs”) design and build cost-effective products. For most of our history, we operated at the intersection of hardware and software, helping our customers select, develop, and configure system software for a variety of purpose-built devices, from mobile computing to point-of-sale systems to healthcare equipment to hospitality, gaming, and more. Our expertise in hardware, device configuration, and operating systems became essential to our customers’ design cycles and purchasing decisions. As our customers deployed ever-larger fleets of devices, our understanding of the requirements for large-scale device operations increased.
More recently, our expertise and business prospects have shifted to cloud-connected devices that have been connected to create intelligent systems. This shift coincides with the overall growth of IoT technologies and with our customers’ recognition that connected intelligent devices create significant business opportunities. Device makers have increasingly specified their products not only to be connection-ready, but also to be enhanced by the breadth and depth of functionality that connection creates. We have taken to market a portfolio of products and services that we believe meets the needs of connected device makers. This portfolio captures our experience and our expertise can enable our customers to be more productive, flexible, and financially successful. And, in turn, our customers can then help make people and organizations more productive, improve quality of life, and reduce demands on the limited resources of our planet.
Key Highlights
Partner Solutions revenue for the quarter decreased compared to both the first quarter of 2023 and the second quarter of 2022. We believe our Partner Solutions revenue is increasingly negatively affected by competition in the embedded device space from Linux and Android operating systems that are challenging Microsoft’s Windows IoT offering in the market. We expect this market trend may continue in future quarters. We are working to retain and attract customers with superior service and technical support, pricing that rewards loyalty, and a path to IoT operations.
In our Edge to Cloud segment, we continue to focus our efforts on a small number of key customers that help us gain credibility as a reliable technology partner. For example, we support Itron, Inc. with its intelligent utility grid. We believe our experience serving Itron and our other large IoT customers positions us to improve our IoT software and services in 2023 and beyond.
Our focus on expense discipline has continued and it will remain a top priority for the foreseeable future. For the three and six month periods ended June 30, 2023, our total operating expenses were $0.3 million and $0.9 million less, respectively, compared to the same periods in 2022.
We continue to invest in our SquareOne® platform, which provides a robust, remote device management solution built on state-of-the art cloud infrastructure. SquareOne consists of optional modules that have been pre-built on an architecture designed to be efficient, cost effective and scalable. It can be used on its own, or as an accelerant for a customized solution. It offers secure device registration for multiple OS types, two-way communication via open standards, software updates, operational support, and more.
In the first six months of 2023, our product development investment totaled nearly $0.7 million, of which $0.1 million was capitalized on the balance sheet as internally developed software with the remainder reflected on the consolidated statement of operations as research and development expense.
During the first half of 2023 we continued to invest our cash reserves, taking advantage of favorable interest rates. We recognized $0.7 million of interest income during the six months ended June 30, 2023.
In the fourth quarter of 2022, we announced a plan to repurchase up to $5 million of our common stock (the "Share Repurchase Plan"). The Share Repurchase Plan is intended to return value to shareholders without compromising our ability to pursue organic growth or strategic alternatives. During the first half of 2023, we repurchased 552,147 shares for approximately $0.7 million. Since program inception, we have repurchased 731,004 shares for approximately $0.9 million. The repurchase program expired on June 30, 2023 and was not renewed.
Cash, cash equivalents, restricted cash and short-term investments totaled $33.4 million on June 30, 2023, a decrease of $2.3 million since December 31, 2022. The decrease was driven primarily by changes in working capital and, to a lesser degree, share repurchases.
We have engaged Telegraph Hill Advisors, an investment bank that specializes in IoT, to lead a process to explore strategic options for creating shareholder value. There is no assurance that any strategic options will materialize.
Critical Accounting Estimates
Revenue recognition
Our revenue recognition accounting methodology contains uncertainties because it requires us to make significant estimates and assumptions, and to apply judgment. For example, for arrangements that have multiple performance obligations, we must exercise judgment and use estimates in order to (1) determine whether performance obligations are distinct and should be accounted for separately; (2) determine the standalone selling price of each performance obligation; (3) allocate the transaction price among the various performance obligations on a relative standalone selling price basis; and (4) determine whether revenue for each performance obligation should be recognized at a point in time or over time. For revenue recognized over-time, we use either the input or output method, whichever most faithfully depicts the transfer of goods or services.
Our contracts with customers sometimes include promises to transfer multiple products and services, such as professional services, a perpetual or term software license, and support and maintenance. A performance obligation is a promise in a contract with a customer to transfer products or services that are concluded to be distinct. In contracts with multiple performance obligations, we identify each performance obligation and evaluate whether the performance obligations are distinct within the context of the contract at contract inception. Performance obligations that are not distinct at contract inception are combined. Determining whether products and services are distinct performance obligations that should be accounted for separately or combined as one unit of accounting may require significant judgment. We allocate the transaction price to each distinct performance obligation based on the estimated standalone selling price (“SSP”) for each performance obligation.
Judgment is required to determine the SSP for each distinct performance obligation. Where possible, we determine SSP based on list prices or other observable inputs. In instances where SSP is not directly observable, we determine the SSP using information that may include internal costs, market conditions, and other observable inputs. In some cases, when the selling price is highly uncertain or variable, we may utilize the residual method to determine SSP. When using the residual method the SSP of a performance obligations is calculated by subtracting the sum of the SSPs of all other goods and services promised under the contract from the total transaction price.
We have not made any changes to the significant estimates utilized to determine the total transaction price and stand-alone selling prices at contract inception. Our customer contracts that involve perpetual licenses are less sensitive to changes in estimates than contracts involving SaaS as those arrangements require us to estimate customer usage. Changes to our customer usage estimates could have a material impact on the total transaction price.
We exercise judgment in certain transactions when determining whether we should recognize revenue based on the gross or net amount billed to a customer. GAAP requires us to evaluate whether our business controls the goods or services before they are transferred to the customer (as the principal) or if we arrange for goods or services to be provided by another party (as an agent). We evaluated the indicators of control, which include responsibility for fulfillment and acceptability, ownership of inventory risk and discretion in price setting, and determined that we met all three criteria for over 95% of the revenue within our Partner Solutions segment and all of the revenue within our Edge to Cloud segment. Accordingly, those revenues and the associated cost of revenue are reported on a gross basis within our consolidated statements of operations. For less than 5% of revenue within Partner Solutions, we do not have control and thus record revenue net of the associated cost of revenue.
Taxes
As part of the process of preparing our consolidated financial statements, we are required to estimate income taxes in each of the countries and other jurisdictions in which we operate. This process involves estimating our current tax expense together with assessing temporary differences resulting from the differing treatment of items for tax and accounting purposes. These differences result in deferred tax assets and liabilities. Net operating losses and tax credits, to the extent not already utilized to offset taxable income or income taxes, also give rise to deferred tax assets. We must then assess the likelihood that any deferred tax assets will be realized from future taxable income, and, to the extent we believe that recovery is not likely, we must establish a valuation allowance. We are required to use judgment as to the appropriate weighting of all available evidence when assessing the need for the establishment or the release of valuation allowances. As part of this analysis, we examine all available evidence on a jurisdiction-by-jurisdiction basis and weigh the positive and negative information when determining the need for full or partial valuation allowances. The evidence considered for each jurisdiction includes, among other items, (i) the historical levels of income or loss over a range of time periods that extends beyond the two years presented, (ii) the historical sources of income and losses, (iii) the expectations and risk associated with underlying estimates of future taxable income, (iv) the expectations and risk associated with new product offerings and uncertainties with the timing of future taxable income, and (v) prudent and feasible tax planning strategies. Significant judgment is required in determining our provision for income taxes, deferred tax assets and liabilities and any valuation allowance recorded against our deferred tax assets. We estimate the valuation allowance related to our deferred tax assets on a quarterly basis.
Our sales may be subject to other taxes, particularly withholding taxes, due to our sales to customers in countries other than the United States. The tax regulations governing withholding taxes are complex, causing us to have to make assumptions about the appropriate tax treatment. Further, we make sales in many jurisdictions across the United States, where tax regulations are varied and complex. We must therefore continue to analyze our state tax exposure and determine what the appropriate tax treatments are, and make estimates for sales, franchise, income and other state taxes.
Results of Operations
The following table presents our summarized results of operations for the periods indicated. Our historical operating results are not necessarily indicative of the results for any future period.
|
|
Three Months Ended June 30, |
|
|
Six Months Ended June 30, |
|
(In thousands, except percentages) |
|
2023 |
|
|
2022 |
|
|
$ Change |
|
|
% Change |
|
|
2023 |
|
|
2022 |
|
|
$ Change |
|
|
% Change |
|
Total revenue |
|
$ |
6,525 |
|
|
$ |
10,394 |
|
|
$ |
(3,869 |
) |
|
|
(37 |
) |
|
$ |
14,666 |
|
|
$ |
20,126 |
|
|
$ |
(5,460 |
) |
|
|
(27 |
) |
Total cost of revenue |
|
|
5,153 |
|
|
|
8,795 |
|
|
|
(3,642 |
) |
|
|
(41 |
) |
|
|
12,009 |
|
|
|
17,044 |
|
|
|
(5,035 |
) |
|
|
(30 |
) |
Gross profit |
|
|
1,372 |
|
|
|
1,599 |
|
|
|
(227 |
) |
|
|
(14 |
) |
|
|
2,657 |
|
|
|
3,082 |
|
|
|
(425 |
) |
|
|
(14 |
) |
Operating expenses |
|
|
2,024 |
|
|
|
2,278 |
|
|
|
(254 |
) |
|
|
(11 |
) |
|
|
3,757 |
|
|
|
4,682 |
|
|
|
(925 |
) |
|
|
(20 |
) |
Loss from operations |
|
|
(652 |
) |
|
|
(679 |
) |
|
|
27 |
|
|
|
(4 |
) |
|
|
(1,100 |
) |
|
|
(1,600 |
) |
|
|
500 |
|
|
|
(31 |
) |
Other income, net |
|
|
392 |
|
|
|
54 |
|
|
|
338 |
|
|
|
626 |
|
|
|
769 |
|
|
|
87 |
|
|
|
682 |
|
|
|
784 |
|
(Loss) income before income taxes |
|
|
(260 |
) |
|
|
(625 |
) |
|
|
365 |
|
|
|
(58 |
) |
|
|
(331 |
) |
|
|
(1,513 |
) |
|
|
1,182 |
|
|
|
(78 |
) |
Income taxes |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Net (loss) income |
|
$ |
(260 |
) |
|
$ |
(625 |
) |
|
$ |
365 |
|
|
|
(58 |
) |
|
$ |
(331 |
) |
|
$ |
(1,513 |
) |
|
$ |
1,182 |
|
|
|
(78 |
) |
Revenue
We generate revenue from the sale of software, both embedded operating system software that we resell and our own proprietary software, and related professional services.
Total revenue for the three months ended June 30, 2023 decreased $3.9 million compared to the same period in 2022, primarily due to decreased sales of $3.6 million in our Partner Solutions segment and a decrease of $0.3 million in the Edge to Cloud segment.
Total revenue for the six months ended June 30, 2023 decreased $5.5 million compared to the same period in 2022 due to decreased sales in our Partner Solutions segment. Edge to Cloud revenue was flat period over period.
Additional revenue details are as follows:
|
|
Three Months Ended June 30, |
|
|
Six Months Ended June 30, |
|
(In thousands, except percentages) |
|
2023 |
|
|
2022 |
|
|
$ Change |
|
|
% Change |
|
|
2023 |
|
|
2022 |
|
|
$ Change |
|
|
% Change |
|
Revenue |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Partner Solutions |
|
$ |
5,751 |
|
|
$ |
9,353 |
|
|
$ |
(3,602 |
) |
|
|
(39 |
) |
|
$ |
13,018 |
|
|
$ |
18,485 |
|
|
$ |
(5,467 |
) |
|
|
(30 |
) |
Edge to Cloud |
|
|
774 |
|
|
|
1,041 |
|
|
|
(267 |
) |
|
|
(26 |
) |
|
|
1,648 |
|
|
|
1,641 |
|
|
|
7 |
|
|
|
0 |
|
Total revenue |
|
$ |
6,525 |
|
|
$ |
10,394 |
|
|
$ |
(3,869 |
) |
|
|
(37 |
) |
|
$ |
14,666 |
|
|
$ |
20,126 |
|
|
$ |
(5,460 |
) |
|
|
(27 |
) |
As a percentage of total revenue: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Partner Solutions |
|
|
88 |
% |
|
|
90 |
% |
|
|
|
|
|
|
|
|
|
|
89 |
% |
|
|
92 |
% |
|
|
|
|
|
|
|
|
Edge to Cloud |
|
|
12 |
% |
|
|
10 |
% |
|
|
|
|
|
|
|
|
|
|
11 |
% |
|
|
8 |
% |
|
|
|
|
|
|
|
|
Partner Solutions revenue
Partner Solutions revenue decreased $3.6 million or 39% for the three months ended June 30, 2023 compared to the same period in 2022. Partner Solutions revenue decreased $5.5 million or 30% for the six months ended June 30, 2023 compared to the same period in 2022.
The decrease in revenue for both periods was primarily attributable to lower sales in North America and Asia. North America revenue decreased $3.2 million and Asia revenue decreased $0.4 million for the three month period ended June 30, 2022. North America revenue decreased $4.5 million and Asia revenue decreased $1.0 million for the six months ended June 30, 2022.We believe our Partner Solutions revenue is increasingly negatively affected by competition in the embedded device space from Linux and Android operating systems that are challenging Microsoft’s Windows IoT offering in the market. We expect this market trend may continue in future quarters.
Edge to Cloud revenue
Edge to Cloud revenue decreased $0.3 million or 26% for the three months ended June 30, 2023 compared to the same period in 2022. Nearly all of the decrease was due to the fact that the second quarter 2022 results included one-time revenue recognition of $0.4 million related to a contract amendment that did not recur in 2023. Our strategy in this segment is to focus on a small number of key, but distinct, customers which may result in quarterly fluctuations.
Edge to Cloud revenue for the six months ended June 30, 2023 was flat compared to the same period in 2022.
Gross profit and gross margin
Cost of revenue for the Partner Solutions segment consists primarily of embedded operating system software product costs payable to third-party vendors, net of financial incentives earned through Microsoft’s distributor incentive program.
Cost of revenue for the Edge to Cloud segment consists primarily of salaries, benefits and re-billable expenses. Gross profit and gross margin for each segment were as follows:
|
|
Three Months Ended June 30, |
|
|
Six Months Ended June 30, |
|
(In thousands, except percentages) |
|
2023 |
|
|
2022 |
|
|
$ Change |
|
|
% Change |
|
|
2023 |
|
|
2022 |
|
|
$ Change |
|
|
% Change |
|
Partner Solutions |
|
$ |
1,244 |
|
|
$ |
1,247 |
|
|
$ |
(3 |
) |
|
|
(0 |
)% |
|
$ |
2,324 |
|
|
$ |
2,827 |
|
|
$ |
(503 |
) |
|
|
(18 |
)% |
Partner Solutions gross margin |
|
|
22 |
% |
|
|
13 |
% |
|
|
|
|
|
|
8.0 |
|
|
|
18 |
% |
|
|
15 |
% |
|
|
|
|
|
|
3.0 |
|
Edge to Cloud |
|
$ |
128 |
|
|
$ |
352 |
|
|
$ |
(224 |
) |
|
|
(64 |
)% |
|
$ |
333 |
|
|
$ |
255 |
|
|
$ |
78 |
|
|
|
31 |
% |
Edge to Cloud gross margin |
|
|
17 |
% |
|
|
34 |
% |
|
|
|
|
|
|
(17 |
) |
|
|
20 |
% |
|
|
16 |
% |
|
|
|
|
|
|
5 |
|
Total gross profit |
|
$ |
1,372 |
|
|
$ |
1,599 |
|
|
$ |
(227 |
) |
|
|
(14 |
)% |
|
$ |
2,657 |
|
|
$ |
3,082 |
|
|
$ |
(425 |
) |
|
|
(14 |
)% |
Total gross margin |
|
|
21 |
% |
|
|
15 |
% |
|
|
|
|
|
|
6.0 |
|
|
|
18 |
% |
|
|
15 |
% |
|
|
|
|
|
|
3.0 |
|
Partner Solutions gross profit and gross margin
Partner Solutions gross profit for the three months ended June 30, 2023 was flat compared to the same period in 2022. The gross profit decrease driven by the revenue decline was offset by margin rate improvement primarily related to rebate credits, which are recorded as a reduction of Partner Solutions cost of revenue, earned through Microsoft’s distributor incentives program. In the second quarter, there were changes to the Microsoft incentive earnings program that favorably impacted our gross margin rate. See Footnote 9 – Significant Risk Concentrations for additional information about these changes.
Partner Solutions gross profit for the six months ended June 30, 2023 decreased by $0.5 million compared to the same period in 2022. The gross profit decrease was driven by the revenue decline, partially offset by the favorable impact of changes to the Microsoft incentive earnings program. See Footnote 9 – Significant Risk Concentrations for additional information about these changes.
Edge to Cloud gross profit and gross margin
Edge to Cloud gross profit decreased for the three months ended June 30, 2023 compared to the same period in 2022 driven by the quarter-over-quarter decrease in segment revenue along with margin rate deterioration as cost of revenue did not improve commensurate with the revenue decrease. This was expected as much of our cost of revenue in this segment is fixed.
Edge to Cloud gross profit increased for the six months ended June 30, 2023 compared to the same period in 2022 driven primarily by decreased costs of revenue related to employee salaries and benefits due to the reduction in force executed in December 2022.
Operating expenses
The following table presents our operating expenses for the periods indicated:
|
|
Three Months Ended June 30, |
|
|
Six Months Ended June 30, |
|
(In thousands, except percentages) |
|
2023 |
|
|
2022 |
|
|
$ Change |
|
|
% Change |
|
|
2023 |
|
|
2022 |
|
|
$ Change |
|
|
% Change |
|
Operating expenses: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Selling, general and administrative |
|
$ |
1,741 |
|
|
$ |
2,022 |
|
|
$ |
(281 |
) |
|
|
(14 |
) |
|
$ |
3,190 |
|
|
$ |
4,165 |
|
|
$ |
(975 |
) |
|
|
(23 |
) |
Research and development |
|
|
283 |
|
|
|
256 |
|
|
|
27 |
|
|
|
11 |
|
|
|
567 |
|
|
|
517 |
|
|
|
50 |
|
|
|
10 |
|
Total operating expenses |
|
$ |
2,024 |
|
|
$ |
2,278 |
|
|
$ |
(254 |
) |
|
|
(11 |
) |
|
$ |
3,757 |
|
|
$ |
4,682 |
|
|
$ |
(925 |
) |
|
|
(20 |
) |
As a percentage of total revenue: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Selling, general and administrative |
|
|
27 |
% |
|
|
19 |
% |
|
|
|
|
|
|
|
|
|
|
22 |
% |
|
|
21 |
% |
|
|
|
|
|
|
|
|
Research and development |
|
|
4 |
% |
|
|
2 |
% |
|
|
|
|
|
|
|
|
|
|
4 |
% |
|
|
3 |
% |
|
|
|
|
|
|
|
|
Selling, general and administrative
Selling, general and administrative (“SG&A”) expenses consist primarily of salaries and related benefits, commissions and bonuses for our sales, marketing and administrative personnel, facilities and depreciation costs, as well as professional services fees (e.g., consulting, legal, audit and tax). SG&A expenses for the three and six months ended June 30, 2023 decreased by $0.3 million and $1.0 million, respectively, compared to the same periods in 2022.
The quarter-over-quarter decrease was driven by decreased marketing and selling expense of $0.3 million and $0.2 million, respectively, partially offset by increased general and administrative expense of $0.2 million.
The year-over-year decrease was driven by decreased marketing and selling expense of $0.6 million and $0.3 million, respectively, and decreased general and administrative expense of $0.1 million reflecting, in part, the reduction in force that occurred in December 2022.
Research and development
Research and development (“R&D”) expenses consist primarily of salaries and related benefits for software development and quality assurance personnel, contractor and consultant costs. R&D expenses increased by $30,000 and $50,000 for the three and six months ended June 30, 2023 compared to the same periods in 2022, respectively, primarily due to increased product amortization expense during the current year periods.
Other income (expense), net
Other income (expense), net consists primarily of interest income on our cash and investments, gains and losses we may recognize on our investments, and gains and losses on foreign exchange transactions and other items. Other income (expense), net for three and six months ended June 30, 2023 increased $0.3 million and $0.7 million, respectively, compared to the same periods in 2022 due to an increase in interest income. We began investing our excess cash in short-term treasuries in the third quarter of 2022.
Income taxes
Income taxes were not recorded for the quarterly periods ended June 30, 2023 and June 30, 2022, respectively.
Liquidity and Capital Resources
As of June 30, 2023, we had $33.4 million of cash, cash equivalents, restricted cash, and short-term investments, reflecting a decrease of $2.3 million from December 31, 2022.
We generally invest our excess cash in high quality marketable investments. These investments typically include corporate notes and bonds, commercial paper, and money market funds, although specific holdings can vary from period to period depending upon our cash requirements. See Footnote 3 – Cash and Investments for more information.
We had negative cash flows from operating activities in the six months ended June 30, 2023 and 2022 of $2.0 million and $1.9 million, respectively, and in the years ended December 31, 2022 and 2021 of $3.7 million and $4.4 million, respectively. This trend is primarily caused by our operating losses, which reflect declining revenue along with investments in new product development that have not yet yielded financial returns. While we are actively working to reverse the downward revenue trend and seek new customers for our SquareOne product, we may not be able to achieve either given market factors beyond our control and the inherently unpredictable nature of our business. Our operating activities may again yield negative cash flow in future quarters, further decreasing our liquidity.
Despite our operational results, we believe our total liquidity position is more than sufficient to meet our cash requirements and maintain operations for the next 12 months and the longer term. We had total cash, cash equivalents, restricted cash and short-term investments of $33.4 million as of June 30, 2023, which we believe is sufficient to meet our cash requirements and maintain operations.
Cash Flows
The following table summarizes our uses of cash for the six months ended June 30, 2023 and 2022 (in thousands):
|
|
Six Months Ended June 30, |
|
|
|
2023 |
|
|
2022 |
|
Net cash used in operating activities |
|
$ |
(1,972 |
) |
|
$ |
(1,861 |
) |
Net cash used in investing activities |
|
|
(19,486 |
) |
|
|
(265 |
) |
Net cash used in financing activities |
|
|
(634 |
) |
|
|
(67 |
) |
Cash Flows from Operating Activities
Operating activities used cash of approximately $2.0 million during the six months ended June 30, 2023. The cash use was driven by our net loss, after non-cash adjustments, of $0.4 million, the components of which are discussed above in the section titled "—Results of Operations," and a $1.5 million use of cash related to changes in working capital. Accounts receivable and contract assets increased, reflecting a use of cash, by a total of $0.6 million due to the timing of payment collections from our customers. Our average customer payment terms range from 30 to 60 days, with a few select customers having even longer terms. Software fees payable and accounts payable decreased, reflecting a use of cash, by $0.7 million due to the timing of cash disbursements. Our average payment terms range from 30 to 45 days with our largest vendor, Microsoft, being at 45 days.
Operating activities used cash of approximately $1.9 million during the six months ended June 30, 2022. The cash use was driven by our net loss, after non-cash adjustments, of $1.2 million and a $0.7 million use of cash related to changes in working capital. Accounts receivable increased by $0.7 million, reflecting a use of cash, due to the timing of payment collections. Third party software fees payable increased $1.1 million, reflecting a source of cash, due to the timing of our payments to Microsoft, which occur 45 days after the expense is reflected in our statements of operations. Deferred revenue decreased $0.6 million, reflecting a use of cash, due to non-cash revenue recognition. Prepaid expenses increased $0.4 million, reflecting a use of cash, due to upfront cash payment of items that will be expensed in future periods.
Cash Flows from Investing Activities
During the six months ended June 30, 2023 investing activities used cash of approximately $19.5 million primarily driven by $35.1 million in purchases of treasuries with a maturity date beyond 90 days (which are reflected as short-term investments on the balance sheet), offset by proceeds from the sale of such securities of $15.8 million. The remaining cash used in investing activities relates to additions to our property, plant and equipment in the form of internally-developed software.
During the six months ended June 30, 2022, investing activities used cash of approximately $0.3 million. The cash used relates to additions to our property, plant and equipment in the form of internally-developed software.
Cash Flows from Financing Activities
Financing activities used cash of $0.6 million during the six months ended June 30, 2023. This cash use was driven by $0.7 million in repurchases of our common stock, slightly offset by the proceeds from stock option exercises.
Financing activities used cash of $0.1 million during the six months ended June 30, 2022. This cash use was driven by a $0.1 million cash settlement of performance stock units.
Material cash requirements and sources of liquidity
Cash requirements arising from contractual obligations relate to our office leases. See Footnote 5 – Leases for further information. Other significant cash requirements include software royalties, which become a liability at the point we sell third-party software to our customers, and salary and benefit expenditures related to our personnel. Our sources of liquidity include cash and cash equivalents currently on-hand, short-term investments, and cash generated from operations. We believe that our existing cash, cash equivalents and short-term investments are sufficient to meet our cash requirements for the foreseeable future.
Item 3. |
Quantitative and Qualitative Disclosures about Market Risk |
Not applicable.
Item 4. |
Controls and Procedures |
We maintain disclosure controls and procedures that are designed to provide reasonable assurance that the information required to be disclosed in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. Our management carried out an evaluation, under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered by this report. Based upon this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of the end of the period covered by this report.
There were no changes in our internal control over financial reporting during the three months ended June 30, 2023 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
PART II. OTHER INFORMATION
There have been no material changes in the risk factors set forth in Part I, Item 1A, “Risk Factors” in our Annual Report on Form 10-K for the year ended December 31, 2022.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
|
|
BSQUARE CORPORATION (Registrant) |
|
|
|
Date: August 10, 2023 |
|
By: |
|
/s/ Cheryl A. Wynne |
|
|
|
|
Cheryl A. Wynne |
|
|
|
|
Chief Financial Officer (Principal Financial and Accounting Officer and Duly Authorized Signatory) |
Exhibit 31.1
CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO
RULE 13(a)-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934
I, Ralph C. Derrickson, certify that:
1. I have reviewed this Quarterly Report on Form 10-Q of BSQUARE Corporation;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
Dated: August 10, 2023
|
|
/s/ Ralph C. Derrickson
|
|
|
Ralph C. Derrickson
President and Chief Executive Officer
(Principal Executive Officer)
|
Exhibit 31.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO
RULE 13(a)-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934
I, Cheryl Wynne, certify that:
1. I have reviewed this Quarterly Report on Form 10-Q of BSQUARE Corporation;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
Dated: August 10, 2023
|
|
/s/ Cheryl A. Wynne
|
|
|
Cheryl A. Wynne
Chief Financial Officer, Secretary and Treasurer
(Principal Financial and Accounting Officer)
|
Exhibit 32.1
CERTIFICATION OF PRESIDENT AND CHIEF EXECUTIVE OFFICER PURSUANT TO 18 U.S.C. SECTION 1350
Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
I, Ralph C. Derrickson, President and Chief Executive Officer, certify that:
1. To my knowledge, this report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2. To my knowledge, the information contained in this report fairly presents, in all material respects, the financial condition and results of operations of BSQUARE Corporation.
Dated: August 10, 2023
|
|
/s/ Ralph C. Derrickson
|
|
|
Ralph C. Derrickson
|
|
|
President and Chief Executive Officer
(Principal Executive Officer)
|
Exhibit 32.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO 18 U.S.C. SECTION 1350
Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
I, Cheryl Wynne, Chief Financial Officer, Secretary and Treasurer, certify that:
1. To my knowledge, this report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2. To my knowledge, the information contained in this report fairly presents, in all material respects, the financial condition and results of operations of BSQUARE Corporation.
Dated: August 10, 2023
|
|
/s/ Cheryl A. Wynne
|
|
|
Cheryl A. Wynne
|
|
|
Chief Financial Officer, Secretary and Treasurer
(Principal Financial and Accounting Officer)
|
v3.23.2
Document And Entity Information - shares
|
6 Months Ended |
|
Jun. 30, 2023 |
Jul. 31, 2023 |
Document Information [Line Items] |
|
|
Entity Central Index Key |
0001054721
|
|
Entity Registrant Name |
BSQUARE CORP /WA
|
|
Amendment Flag |
false
|
|
Current Fiscal Year End Date |
--12-31
|
|
Document Fiscal Period Focus |
Q2
|
|
Document Fiscal Year Focus |
2023
|
|
Document Type |
10-Q
|
|
Document Quarterly Report |
true
|
|
Document Period End Date |
Jun. 30, 2023
|
|
Document Transition Report |
false
|
|
Entity File Number |
000-27687
|
|
Entity Incorporation, State or Country Code |
WA
|
|
Entity Tax Identification Number |
91-1650880
|
|
Entity Address, Address Line One |
1415 Western Ave, Suite 700
|
|
Entity Address, City or Town |
Seattle
|
|
Entity Address, State or Province |
WA
|
|
Entity Address, Postal Zip Code |
98101
|
|
City Area Code |
425
|
|
Local Phone Number |
519-5900
|
|
Title of 12(b) Security |
Common stock, no par value
|
|
Trading Symbol |
BSQR
|
|
Security Exchange Name |
NASDAQ
|
|
Entity Current Reporting Status |
Yes
|
|
Entity Interactive Data Current |
Yes
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
Entity Small Business |
true
|
|
Entity Emerging Growth Company |
false
|
|
Entity Shell Company |
false
|
|
Entity Common Stock, Shares Outstanding |
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v3.23.2
Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands |
Jun. 30, 2023 |
Dec. 31, 2022 |
Current assets: |
|
|
Cash and cash equivalents |
$ 13,313
|
$ 35,414
|
Restricted cash (see detail in Note 4) |
221
|
221
|
Short-term investments |
19,831
|
7
|
Accounts receivable, net of allowance for doubtful accounts of $50 at June 30, 2023 and December 31, 2022 |
4,338
|
3,985
|
Contract assets |
262
|
0
|
Prepaid expenses and other current assets |
544
|
410
|
Total current assets |
38,509
|
40,037
|
Property and equipment, net of accumulated depreciation |
659
|
813
|
Right-of-use lease assets |
1,170
|
1,297
|
Other non-current assets |
24
|
24
|
Total assets |
40,362
|
42,171
|
Current liabilities: |
|
|
Third-party software fees payable |
3,616
|
4,073
|
Accounts payable |
247
|
414
|
Accrued compensation |
406
|
430
|
Other accrued expenses |
183
|
232
|
Deferred revenue |
126
|
201
|
Current portion of operating lease liability |
373
|
362
|
Total current liabilities |
4,951
|
5,712
|
Deferred revenue, long-term |
0
|
9
|
Operating lease liability, net of current portion |
908
|
1,051
|
Shareholders' equity: |
|
|
Preferred stock, no par value: 10,000,000 shares authorized; no shares issued and outstanding |
0
|
0
|
Common stock, no par value: 37,500,000 shares authorized: 19,843,845 and 20,337,906 shares issued and outstanding at June 30, 2023 and December 31, 2022, respectively |
172,002
|
172,558
|
Accumulated other comprehensive loss |
(1,062)
|
(1,053)
|
Accumulated deficit |
(136,437)
|
(136,106)
|
Total shareholders' equity |
34,503
|
35,399
|
Total liabilities and shareholders' equity |
$ 40,362
|
$ 42,171
|
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v3.23.2
Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands |
Jun. 30, 2023 |
Dec. 31, 2022 |
Accounts receivable, allowance for doubtful accounts |
$ 50
|
$ 50
|
Preferred stock, par value (in dollars per share) |
$ 0
|
$ 0
|
Preferred stock, shares authorized (in shares) |
10,000,000
|
10,000,000
|
Preferred stock, shares issued (in shares) |
0
|
0
|
Preferred stock, shares outstanding (in shares) |
0
|
0
|
Common stock, par value (in dollars per share) |
$ 0
|
$ 0
|
Common stock, shares authorized (in shares) |
37,500,000
|
37,500,000
|
Common stock, shares issued (in shares) |
19,843,845
|
20,337,906
|
Common stock, shares outstanding (in shares) |
19,843,845
|
20,337,906
|
X |
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v3.23.2
Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands |
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Revenue: |
|
|
|
|
Total revenue |
$ 6,525
|
$ 10,394
|
$ 14,666
|
$ 20,126
|
Cost of revenue: |
|
|
|
|
Total cost of revenue |
5,153
|
8,795
|
12,009
|
17,044
|
Gross profit |
1,372
|
1,599
|
2,657
|
3,082
|
Operating expenses: |
|
|
|
|
Selling, general and administrative |
1,741
|
2,022
|
3,190
|
4,165
|
Research and development |
283
|
256
|
567
|
517
|
Total operating expenses |
2,024
|
2,278
|
3,757
|
4,682
|
Loss from operations |
(652)
|
(679)
|
(1,100)
|
(1,600)
|
Other income (expense), net |
392
|
54
|
769
|
87
|
Loss before income taxes |
(260)
|
(625)
|
(331)
|
(1,513)
|
Income taxes |
0
|
0
|
0
|
0
|
Net loss |
$ (260)
|
$ (625)
|
$ (331)
|
$ (1,513)
|
Basic and diluted loss per share (in dollars per share) |
$ (0.01)
|
$ (0.03)
|
$ (0.02)
|
$ (0.07)
|
Shares used in per share calculations: |
|
|
|
|
Basic and diluted (in shares) |
19,946
|
20,406
|
20,070
|
20,426
|
Net loss |
$ (260)
|
$ (625)
|
$ (331)
|
$ (1,513)
|
Other comprehensive loss |
|
|
|
|
Foreign currency translation, net of tax |
(5)
|
(51)
|
(10)
|
(48)
|
Total other comprehensive (loss) income |
(5)
|
(51)
|
(10)
|
(48)
|
Comprehensive loss |
(265)
|
(676)
|
(341)
|
(1,561)
|
Partner Solutions [Member] |
|
|
|
|
Revenue: |
|
|
|
|
Total revenue |
5,751
|
9,353
|
13,018
|
18,485
|
Cost of revenue: |
|
|
|
|
Total cost of revenue |
4,507
|
8,106
|
10,694
|
15,658
|
Gross profit |
1,244
|
1,247
|
2,324
|
2,827
|
Edge to Cloud [Member] |
|
|
|
|
Revenue: |
|
|
|
|
Total revenue |
774
|
1,041
|
1,648
|
1,641
|
Cost of revenue: |
|
|
|
|
Total cost of revenue |
646
|
689
|
1,315
|
1,386
|
Gross profit |
$ 128
|
$ 352
|
$ 333
|
$ 255
|
X |
- DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.
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v3.23.2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Cash flows from operating activities: |
|
|
Net loss |
$ (331)
|
$ (1,513)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Depreciation and amortization |
266
|
191
|
Accretion of discount on investments |
(450)
|
0
|
Stock-based compensation |
78
|
115
|
Changes in operating assets and liabilities: |
|
|
Accounts receivable |
(353)
|
(702)
|
Contract assets |
(262)
|
(5)
|
Prepaid expenses and other assets |
(139)
|
(369)
|
Third-party software fees payable |
(457)
|
1,137
|
Accounts payable and accrued expenses |
(240)
|
(154)
|
Deferred revenue |
(84)
|
(561)
|
Net cash used in operating activities |
(1,972)
|
(1,861)
|
Cash flows from investing activities: |
|
|
Additions to property and equipment |
(112)
|
(265)
|
Proceeds from short-term investments |
15,750
|
0
|
Purchases of short-term investments |
(35,124)
|
0
|
Net cash used in investing activities |
(19,486)
|
(265)
|
Cash flows from financing activities: |
|
|
Proceeds from exercise of stock options |
25
|
70
|
Cash settlement of performance stock units |
0
|
(137)
|
Repurchases of common stock |
(659)
|
0
|
Net cash used in financing activities |
(634)
|
(67)
|
Effect of exchange rate changes on cash and cash equivalents |
(9)
|
(48)
|
Net decrease in cash and cash equivalents |
(22,101)
|
(2,241)
|
Cash, restricted cash, and cash equivalents, beginning of period |
35,635
|
40,087
|
Cash, restricted cash, and cash equivalents, end of period |
$ 13,534
|
$ 37,846
|
X |
- DefinitionThe increase (decrease) during the reporting period in the aggregate amount of liabilities incurred and payable to third parties for software fees.
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v3.23.2
Consolidated Statement of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands |
Preferred Stock [Member] |
Common Stock [Member] |
AOCI Attributable to Parent [Member] |
Retained Earnings [Member] |
Total |
Balance (in shares) at Dec. 31, 2021 |
0
|
20,374,406
|
|
|
|
Balance at Dec. 31, 2021 |
$ 0
|
$ 172,397
|
$ (1,024)
|
$ (132,248)
|
$ 39,125
|
Exercise of stock options (in shares) |
0
|
59,375
|
|
|
|
Exercise of stock options |
$ 0
|
$ 70
|
0
|
0
|
70
|
Issuance of common stock upon settlement of restricted stock units (RSUs) (in shares) |
0
|
34,614
|
|
|
|
Issuance of common stock upon settlement of restricted stock units (RSUs) |
$ 0
|
$ 0
|
0
|
0
|
0
|
Stock-based compensation |
0
|
115
|
0
|
0
|
115
|
Net loss |
0
|
0
|
0
|
(1,513)
|
(1,513)
|
Foreign currency translation, net of tax |
0
|
0
|
(48)
|
0
|
(48)
|
Cash settlement of performance stock units |
$ 0
|
$ (137)
|
0
|
0
|
(137)
|
Balance (in shares) at Jun. 30, 2022 |
0
|
20,468,395
|
|
|
|
Balance at Jun. 30, 2022 |
$ 0
|
$ 172,445
|
(1,072)
|
(133,761)
|
37,612
|
Balance (in shares) at Dec. 31, 2021 |
0
|
20,374,406
|
|
|
|
Balance at Dec. 31, 2021 |
$ 0
|
$ 172,397
|
(1,024)
|
(132,248)
|
$ 39,125
|
Repurchase of common stock (in shares) |
|
|
|
|
(731,004)
|
Balance (in shares) at Jun. 30, 2023 |
0
|
19,843,845
|
|
|
|
Balance at Jun. 30, 2023 |
$ 0
|
$ 172,002
|
(1,062)
|
(136,437)
|
$ 34,503
|
Balance (in shares) at Mar. 31, 2022 |
0
|
20,445,880
|
|
|
|
Balance at Mar. 31, 2022 |
$ 0
|
$ 172,400
|
(1,021)
|
(133,136)
|
38,243
|
Exercise of stock options (in shares) |
0
|
5,208
|
|
|
|
Exercise of stock options |
$ 0
|
$ 5
|
0
|
0
|
5
|
Issuance of common stock upon settlement of restricted stock units (RSUs) (in shares) |
0
|
17,307
|
|
|
|
Issuance of common stock upon settlement of restricted stock units (RSUs) |
$ 0
|
$ 0
|
0
|
0
|
0
|
Stock-based compensation |
0
|
40
|
0
|
0
|
40
|
Net loss |
0
|
0
|
0
|
(625)
|
(625)
|
Foreign currency translation, net of tax |
0
|
0
|
(51)
|
0
|
(51)
|
Cash settlement of performance stock units |
$ 0
|
$ 0
|
0
|
0
|
0
|
Balance (in shares) at Jun. 30, 2022 |
0
|
20,468,395
|
|
|
|
Balance at Jun. 30, 2022 |
$ 0
|
$ 172,445
|
(1,072)
|
(133,761)
|
37,612
|
Balance (in shares) at Dec. 31, 2022 |
0
|
20,337,906
|
|
|
|
Balance at Dec. 31, 2022 |
$ 0
|
$ 172,558
|
(1,052)
|
(136,106)
|
$ 35,399
|
Exercise of stock options (in shares) |
0
|
24,167
|
|
|
24,167
|
Exercise of stock options |
$ 0
|
$ 25
|
0
|
0
|
$ 25
|
Issuance of common stock upon settlement of restricted stock units (RSUs) (in shares) |
0
|
33,919
|
|
|
|
Issuance of common stock upon settlement of restricted stock units (RSUs) |
$ 0
|
$ 0
|
0
|
0
|
$ 0
|
Repurchase of common stock (in shares) |
0
|
(552,147)
|
|
|
(552,147)
|
Repurchase of common stock |
$ 0
|
$ (659)
|
0
|
0
|
$ (659)
|
Stock-based compensation |
0
|
78
|
0
|
0
|
78
|
Net loss |
0
|
0
|
0
|
(331)
|
(331)
|
Foreign currency translation, net of tax |
$ 0
|
$ 0
|
(10)
|
0
|
(10)
|
Balance (in shares) at Jun. 30, 2023 |
0
|
19,843,845
|
|
|
|
Balance at Jun. 30, 2023 |
$ 0
|
$ 172,002
|
(1,062)
|
(136,437)
|
34,503
|
Balance (in shares) at Mar. 31, 2023 |
0
|
20,075,395
|
|
|
|
Balance at Mar. 31, 2023 |
$ 0
|
$ 172,232
|
(1,057)
|
(136,177)
|
34,998
|
Exercise of stock options (in shares) |
0
|
0
|
|
|
|
Exercise of stock options |
$ 0
|
$ 0
|
0
|
0
|
0
|
Issuance of common stock upon settlement of restricted stock units (RSUs) (in shares) |
0
|
16,959
|
|
|
|
Issuance of common stock upon settlement of restricted stock units (RSUs) |
$ 0
|
$ 0
|
0
|
0
|
0
|
Repurchase of common stock (in shares) |
0
|
(248,509)
|
|
|
|
Repurchase of common stock |
$ 0
|
$ (293)
|
0
|
0
|
(293)
|
Stock-based compensation |
0
|
63
|
0
|
0
|
63
|
Net loss |
0
|
0
|
0
|
(260)
|
(260)
|
Foreign currency translation, net of tax |
$ 0
|
$ 0
|
(5)
|
0
|
(5)
|
Balance (in shares) at Jun. 30, 2023 |
0
|
19,843,845
|
|
|
|
Balance at Jun. 30, 2023 |
$ 0
|
$ 172,002
|
$ (1,062)
|
$ (136,437)
|
$ 34,503
|
X |
- DefinitionAggregate cash paid by the entity during the period to settle equity instruments granted under equity-based payment arrangements.
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v3.23.2
Note 1 - Description of Business and Summary of Significant Accounting Policies
|
6 Months Ended |
Jun. 30, 2023 |
Notes to Financial Statements |
|
Business Description and Accounting Policies [Text Block] |
1. Description of Business and Summary of Significant Accounting Policies
Description of Business
Bsquare Corporation ("Bsquare," "we," "us" and "our") develops and deploys technologies for the makers and operators of connected devices. These fleets of business-oriented devices, often called the Internet of Things (IoT), offer a powerful means to connect organizations, people, information, and ideas. Hundreds of millions of connected devices have already been deployed and it is estimated that billions more will be. Despite their growing prevalence, these devices and the systems in which they operate remain a significant source of complexity, unplanned and often uncontrolled expense, and operational risk. Our customers are undergoing a massive change in their business practices and Bsquare provides technology that helps them capture the value of connected devices and reduces the cost and risk of doing so.
Since our founding in 1994, Bsquare has helped embedded device manufacturers (“Original Equipment Manufacturers” or “OEMs”) design and build cost-effective products. For most of our history, we operated at the intersection of hardware and software, helping our customers select, develop, and configure system software for a variety of purpose-built devices, from mobile computing to point-of-sale systems to healthcare equipment to hospitality, gaming, and more. Our expertise in hardware, device configuration, and operating systems became essential to our customers’ design cycles and purchasing decisions. As our customers deployed ever-larger fleets of devices, our understanding of the requirements for large-scale device operations increased.
More recently, our expertise and business prospects have shifted to cloud-connected devices that have been connected to create intelligent systems. This shift coincides with the overall growth of IoT technologies and with our customers’ recognition that connected intelligent devices create significant business opportunities. Device makers have increasingly specified their products not only to be connection-ready, but also to be enhanced by the breadth and depth of functionality that connection creates. We have taken to market a valuable and expanding portfolio of products and services that meet the needs of connected device makers. This portfolio captures our experience and our expertise can enable our customers to be more productive, flexible, and financially successful. And, in turn, our customers can then help make people and organizations more productive, improve quality of life, and reduce demands on the limited resources of our planet.
Basis of Presentation
The accompanying unaudited condensed consolidated financial statements of Bsquare have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting and include the accounts of Bsquare and our wholly owned subsidiary. Certain information and footnote disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In management’s opinion, the unaudited condensed consolidated financial statements include all material adjustments, all of which are of a normal and recurring nature, necessary to present fairly our financial position as of June 30, 2023 and our operating results and cash flows for the three and six months ended June 30, 2023 and 2022. The accompanying financial information as of December 31, 2022 is derived from our audited financial statements as of that date.
These unaudited financial statements and related notes should be read in conjunction with our audited financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2022, as filed with the SEC on March 7, 2023.
Basis of consolidation
The consolidated financial statements include the accounts of Bsquare and our wholly owned subsidiary. All intercompany balances and transactions have been eliminated.
Use of estimates
Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Examples include provisions for bad debts and income taxes, estimates related to incentives earnings from Microsoft, estimates related to contracts with customers, such as determining standalone selling price, useful lives of property and equipment, fair value of stock-based awards, and assumptions used to determine the net present value of operating lease liabilities, among other estimates. Actual results may differ from these estimates.
Income (loss) per share
We compute basic income (loss) per share using the weighted average number of shares of common stock outstanding during the period. We consider restricted stock units as outstanding shares of common stock and include them in the computation of basic loss per share only when vested. We compute diluted loss per share using the weighted average number of shares of common stock outstanding and common stock equivalent shares outstanding during the period using the treasury stock method. We exclude common stock equivalent shares from the computation if their effect is anti-dilutive.
The following potentially dilutive weighted shares were excluded from the calculation of diluted net loss per share because their effect would have been anti-dilutive for the periods presented:
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Stock options | | | 1,076,073 | | | | 1,066,162 | | | | 1,145,350 | | | | 1,038,040 | |
Restricted stock units | | | 26,382 | | | | 10,827 | | | | 26,872 | | | | 16,913 | |
|
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v3.23.2
Note 2 - Revenue Recognition
|
6 Months Ended |
Jun. 30, 2023 |
Notes to Financial Statements |
|
Revenue from Contract with Customer [Text Block] |
2. Revenue Recognition
Disaggregation of revenue
The following table provides information about disaggregated revenue by primary geographical area and operating segment (in thousands):
| | Three Months Ended June 30, 2023 | | | Three Months Ended June 30, 2022 | |
| | Partner | | | Edge to | | | | | | Partner | | | Edge to | | | | |
| | Solutions | | | Cloud | | | Total | | | Solutions | | | Cloud | | | Total | |
Primary geographic area: | | | | | | | | | | | | | | | | | | | | | | | | |
North America | | $ | 5,087 | | | $ | 658 | | | $ | 5,745 | | | $ | 8,254 | | | $ | 1,023 | | | $ | 9,277 | |
Europe | | | 59 | | | | 116 | | | | 175 | | | | 63 | | | | 18 | | | | 81 | |
Asia | | | 605 | | | | — | | | | 605 | | | | 1,036 | | | | — | | | | 1,036 | |
Total | | $ | 5,751 | | | $ | 774 | | | $ | 6,525 | | | $ | 9,353 | | | $ | 1,041 | | | $ | 10,394 | |
| | Six Months Ended June 30, 2023 | | | Six Months Ended June 30, 2022 | |
| | Partner | | | Edge to | | | | | | | Partner | | | Edge to | | | | | |
| | Solutions | | | Cloud | | | Total | | | Solutions | | | Cloud | | | Total | |
Primary geographic area: | | | | | | | | | | | | | | | | | | | | | | | | |
North America | | $ | 11,969 | | | $ | 1,467 | | | $ | 13,436 | | | $ | 16,459 | | | $ | 1,587 | | | $ | 18,046 | |
Europe | | | 134 | | | | 181 | | | | 315 | | | | 153 | | | | 54 | | | | 207 | |
Asia | | | 915 | | | | — | | | | 915 | | | | 1,873 | | | | — | | | | 1,873 | |
Total | | $ | 13,018 | | | $ | 1,648 | | | $ | 14,666 | | | $ | 18,485 | | | $ | 1,641 | | | $ | 20,126 | |
For the quarters ended June 30, 2023 and 2022, $6.4 million and $9.9 million of revenue was recorded at a point-in-time, and $0.1 million and $0.5 million of revenue was recorded over-time, respectively. For the six months ended June 30, 2023 and 2022, $14.4 million and $19.1 million of revenue was recorded at a point-in-time, and $0.3 million and $1.0 million of revenue was recorded over-time, respectively.
Contract balances
We receive payments from customers based upon contractual billing schedules. Our average customer payment terms range from 30 - 60 days. Accounts receivable are recorded when the right to consideration becomes unconditional. Contract assets include amounts related to our contractual right to consideration for completed performance obligations not yet invoiced. Contract liabilities, presented as deferred revenue on our condensed consolidated balance sheets, include payments received in advance of performance under the contract and are realized when the associated revenue is recognized. We had no asset impairment charges related to contract assets for each of the three and six months ended June 30, 2023 and 2022.
Significant changes in the contract assets and the deferred revenue balances were as follows (in thousands):
| | Three Months Ended June 30, 2023 | | | Six Months Ended June 30, 2023 | |
| | Contract | | | Contract | |
| | Assets | | | Assets | |
Balance at beginning of period | | $ | 138 | | | $ | — | |
Revenue recognized | | | 169 | | | | 301 | |
Amounts invoiced | | | (45 | ) | | | (90 | ) |
Reclassifications and other | | | — | | | | 51 | |
Balance at end of period | | $ | 262 | | | $ | 262 | |
| | Three Months Ended June 30, 2023 | | | Six Months Ended June 30, 2023 | |
| | Deferred | | | Deferred | |
| | Revenue | | | Revenue | |
Balance at beginning of period | | $ | 186 | | | $ | 210 | |
Revenue recognized | | | (140 | ) | | | (295 | ) |
Amounts invoiced | | | 80 | | | | 160 | |
Reclassifications and other | | | — | | | | 51 | |
Balance at end of period | | $ | 126 | | | $ | 126 | |
Contract acquisition costs
We capitalize contract acquisition costs for contracts with a life exceeding one year. Amortization of contract acquisition costs was $0 and $4,000 for the three months ended June 30, 2023 and 2022, respectively, and was $11,250 and $9,000 for the six months ended June 30, 2023 and 2022, respectively. There were no asset impairment charges for contract acquisition costs for any of the periods noted above.
Transaction price allocated to the remaining performance obligations
The following table includes estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period. The satisfaction of performance obligations varies based on the nature of the underlying promise and the customer. The estimated revenue does not include contracts with original durations of one year or less, amounts of variable consideration attributable to royalties, or contract renewals that were unexercised as of June 30, 2023:
| | Remainder of | | | | | | | | | | | | | | | | | |
| | 2023 | | | 2024 | | | 2025 | | | 2026 | | | 2027 | |
Edge to Cloud | | $ | 1,030,370 | | | $ | 1,317,353 | | | $ | — | | | $ | — | | | $ | — | |
Practical expedients and exemptions
We generally expense sales commissions when incurred because the amortization period would have been less than one year. We record these costs within selling, general and administrative expenses.
When applicable and appropriate, the Company utilizes the ‘as-invoiced’ practical expedient which permits revenue recognition upon invoicing.
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- DefinitionThe entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.
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v3.23.2
Note 3 - Cash and Investments
|
6 Months Ended |
Jun. 30, 2023 |
Notes to Financial Statements |
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Cash, Cash Equivalents, and Short-Term Investments [Text Block] |
3. Cash and Investments
Cash, cash equivalents, restricted cash and short-term investments consisted of the following (in thousands):
| | June 30, 2023 | | | December 31, 2022 | |
Cash | | $ | 1,212 | | | $ | 2,243 | |
Cash equivalents (see detail in Note 4) | | | 12,101 | | | | 33,171 | |
Restricted cash (see detail in Note 4) | | | 221 | | | | 221 | |
Total cash, cash equivalents and restricted cash | | | 13,534 | | | | 35,635 | |
Short-term investments | | | 19,831 | | | | 7 | |
Total cash, cash equivalents, restricted cash and short-term investments | | $ | 33,365 | | | $ | 35,642 | |
The following table sets forth information regarding the amortized cost basis and fair value of our short-term investments that are classified as held-to-maturity ("HTM") (in thousands):
| | | | | | | | | | | | | | Gross | | | Gross | | | | | |
| | Amortized | | | Allowance for | | | Net carrying | | | unrealized | | | unrealized | | | Fair | |
| | cost | | | credit losses | | | amount | | | gains | | | losses | | | value | |
U.S. treasury securities | | $ | 19,831 | | | $ | — | | | $ | 19,831 | | | $ | — | | | $ | — | | | $ | 19,831 | |
Total | | $ | 19,831 | | | $ | — | | | $ | 19,831 | | | $ | — | | | $ | — | | | $ | 19,831 | |
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- DefinitionThe entire disclosure of the components of cash, cash equivalents, and short-term investments. Short-term investments may include current marketable securities.
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v3.23.2
Note 4 - Fair Value Measurements
|
6 Months Ended |
Jun. 30, 2023 |
Notes to Financial Statements |
|
Fair Value Disclosures [Text Block] |
4. Fair Value Measurements
We measure our cash equivalents and restricted cash at fair value. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. A three-tier fair value hierarchy is established as a basis for considering such assumptions and for inputs used in the valuation methodologies in measuring fair value:
| Level 1: | Quoted prices in active markets for identical assets or liabilities. |
| Level 2: | Directly or indirectly observable market-based inputs or unobservable inputs used in models or other valuation methodologies. |
| Level 3: | Unobservable inputs that are not corroborated by market data. The inputs require significant management judgment or estimation. |
We classify our cash equivalents and restricted cash within Level 1 because we determine their fair values using quoted market prices.
Assets measured at fair value on a recurring basis as of June 30, 2023 and December 31, 2022 are summarized below (in thousands):
| | June 30, 2023 | | | December 31, 2022 | |
| | Quoted Prices in | | | | | | | Quoted Prices in | | | | | |
| | Active Markets | | | | | | | Active Markets | | | | | |
| | for Identical | | | | | | | for Identical | | | | | |
| | Assets (Level 1) | | | Total | | | Assets (Level 1) | | | Total | |
Assets | | | | | | | | | | | | | | | | |
Cash equivalents: | | | | | | | | | | | | | | | | |
Money market funds | | $ | 12,101 | | | $ | 12,101 | | | $ | 13,461 | | | $ | 13,461 | |
U.S. treasury securities | | | — | | | | — | | | | 19,710 | | | | 19,710 | |
Total cash equivalents | | | 12,101 | | | | 12,101 | | | | 33,171 | | | | 33,171 | |
Restricted cash: | | | | | | | | | | | | | | | | |
Money market funds | | | 221 | | | | 221 | | | | 221 | | | | 221 | |
Total assets measured at fair value | | $ | 12,322 | | | $ | 12,322 | | | $ | 33,392 | | | $ | 33,392 | |
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- DefinitionThe entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.
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v3.23.2
Note 5 - Leases
|
6 Months Ended |
Jun. 30, 2023 |
Notes to Financial Statements |
|
Lessee, Operating Leases [Text Block] |
5. Leases
In December 2019, we entered into an operating lease agreement for a new corporate office facility in Seattle, Washington. The term of the lease is 87 months, with a rent date starting on May 1, 2020 and the lease term ending on July 31, 2027.
In November 2020, we renewed the lease for our office facility in the UK. The term of the lease is 120 months, with rent payments starting on November 30, 2020 and the lease term ending on November 8, 2030. The Company has an opportunity to break the lease at the five-year mark in November 2025. As it is reasonably certain that we will utilize this option, the accounting for this lease utilized November 2025 as the end date. There was no material impact to our statement of operations or statement of cash flows as a result of entering into this lease.
Our leases have remaining terms of two to four years. Both of our leases contain renewal options. Because of changes in our business, we are not able to determine with reasonable certainty whether we will renew our Seattle or Trowbridge, UK leases. As a result, we have not considered renewal options when recording ROU assets, lease liabilities or lease expense.
The following tables present the components of our lease expense and supplemental cash flow information related to our leases for the six months ended June 30, 2023 and 2022 (in thousands):
| | Six Months Ended | | | Six Months Ended | |
Total component lease expense was as follows: | | June 30, 2023 | | | June 30, 2022 | |
Operating leases | | $ | 208 | | | $ | 174 | |
Supplemental cash flow information related to leases was as follows: | | | | | | | | |
Cash paid for amounts included in the measurement of lease liabilities | | $ | 213 | | | $ | 176 | |
The following table presents supplemental balance sheet information related to our operating leases as of June 30, 2023 and 2022 (dollars in thousands):
| | June 30, 2023 | | | June 30, 2022 | |
Right-of-use lease assets | | $ | 1,170 | | | $ | 1,431 | |
| | | | | | | | |
Current portion of operating lease liability | | $ | 373 | | | $ | 355 | |
Operating lease liability, net of current portion | | | 908 | | | | 1,196 | |
Total operating lease liabilities | | $ | 1,281 | | | $ | 1,551 | |
| | | | | | | | |
Weighted average remaining lease term (years) | | | 3.8 | | | | 4.7 | |
Weighted average discount rate | | | 8.5 | % | | | 8.5 | % |
The following table presents the amounts we are obligated to pay, by maturity, under our operating leases liabilities as of June 30, 2023 (in thousands):
Years Ending December 31, | | | | |
2023, remainder of year | | $ | 186 | |
2024 | | | 376 | |
2025 | | | 364 | |
2026 | | | 276 | |
2027 | | | 164 | |
Total minimum lease payments | | | 1,366 | |
Less: amount representing interest | | | (85 | ) |
Present value of lease liabilities | | $ | 1,281 | |
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- DefinitionThe entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.
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v3.23.2
Note 6 - Shareholders' Equity
|
6 Months Ended |
Jun. 30, 2023 |
Notes to Financial Statements |
|
Shareholders' Equity and Share-Based Payments [Text Block] |
6. Shareholders’ Equity
Equity Compensation Plans
We have a stock plan (the “Stock Plan”) for equity awards to eligible service providers and an inducement stock plan for newly hired employees (the “Inducement Plan”) (collectively the “Plans”). We stopped using the Inducement Plan in 2019, although it continues to govern outstanding awards granted under it. Under the Stock Plan, stock options may be granted with a fixed exercise price that is equivalent to the fair market value of our common stock on the date of grant. These options have a term of up to 10 years and vest over a predetermined period, generally four years. Incentive stock options granted under the Stock Plan may only be granted to our employees. The Stock Plan also allows for awards of non-qualified stock options, stock appreciation rights, restricted and unrestricted stock awards, RSUs and performance-based restricted stock units ("PSUs").
Stock-Based Compensation
The estimated fair value of stock-based awards is recognized as compensation expense over the vesting period of the award, and we account for forfeitures as they occur. The fair value of RSUs is determined based on the number of shares granted and the quoted price of our common stock on the date of grant. The fair value of PSUs is estimated at the grant date based on the fair value of each vesting tranche as calculated by a Monte Carlo simulation. The fair value of stock options is estimated at the grant date based on the fair value of each vesting tranche as calculated by the Black-Scholes-Merton (“BSM”) option-pricing model. The BSM model requires various highly judgmental assumptions including expected volatility and option life. If any of the assumptions used in the BSM model change significantly, stock-based compensation expense may differ materially in the future from that recorded in the current period. The fair values of our stock option grants were estimated with the following weighted average assumptions:
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Dividend yield | | | 0 | % | | | 0 | % | | | 0 | % | | | 0 | % |
Expected life (years) | | | 6.2 | | | | 4.9 | | | | 6.2 | | | | 4.9 | |
Expected volatility | | | 93 | % | | | 111 | % | | | 93 | % | | | 111 | % |
Risk-free interest rate | | | 3.8 | % | | | 2.9 | % | | | 3.8 | % | | | 2.3 | % |
The impact on our results of operations from stock-based compensation expense was as follows (in thousands):
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Cost of revenue — Edge to Cloud | | $ | 2 | | | $ | 4 | | | $ | 4 | | | $ | 10 | |
Selling, general and administrative | | | 60 | | | | 34 | | | | 72 | | | | 100 | |
Research and development | | | 1 | | | | 2 | | | | 2 | | | | 5 | |
Total stock-based compensation expense | | $ | 63 | | | $ | 40 | | | $ | 78 | | | $ | 115 | |
Stock Option Activity
The following table summarizes stock option activity under the Plans:
| | | | | | | | | | Weighted | | | | | |
| | | | | | | | | | Average | | | | | |
| | | | | | Weighted | | | Remaining | | | | | |
| | | | | | Average | | | Contractual | | | Aggregate | |
| | Number of | | | Exercise | | | Life | | | Intrinsic | |
| | Shares | | | Price | | | (in years) | | | Value | |
Balance at December 31, 2022 | | | 1,539,278 | | | $ | 2.05 | | | | 5.17 | | | $ | 43,783 | |
Granted | | | 5,000 | | | | 1.17 | | | | | | | | | |
Exercised | | | (24,167 | ) | | | 1.02 | | | | | | | | | |
Forfeited | | | (45,495 | ) | | | 1.36 | | | | | | | | | |
Expired | | | (221,486 | ) | | | 1.91 | | | | | | | | | |
Balance at June 30, 2023 | | | 1,253,130 | | | | 2.12 | | | | 5.88 | | | | 79,850 | |
Vested and expected to vest at June 30, 2023 | | | 1,253,130 | | | | 2.12 | | | | 5.65 | | | | 79,850 | |
Exercisable at June 30, 2023 | | | 1,050,994 | | | | 2.23 | | | | 5.54 | | | | 62,661 | |
At June 30, 2023, total compensation cost related to stock options granted but not yet recognized was $70,000. This cost will be amortized on the straight-line method over a weighted-average period of approximately 0.8 years. The following table summarizes certain information about stock options:
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Weighted average grant-date fair value of options granted during the period | | $ | 0.90 | | | $ | 1.51 | | | $ | 1.60 | | | $ | 1.76 | |
Options in-the-money (in shares) | | | 221,417 | | | | 215,942 | | | | 221,417 | | | | 215,942 | |
Aggregate intrinsic value of options exercised during the period | | $ | — | | | $ | 1.02 | | | $ | 6,839 | | | $ | 1.18 | |
The aggregate intrinsic value represents the difference between the exercise price of the underlying options and the quoted price of our common stock for the number of options exercised during the periods indicated. We issue new shares of common stock upon exercise of stock options.
Restricted Stock Unit Activity
The following table summarizes RSU activity under the Plans:
| | Number of | | | Weighted Average | |
| | Shares | | | Award Price | |
Unvested at December 31, 2022 | | | 45,109 | | | $ | 3.25 | |
Granted | | | 84,612 | | | | 3.25 | |
Vested | | | (33,919 | ) | | | 3.25 | |
Forfeited | | | (7,692 | ) | | | 3.25 | |
Unvested at June 30, 2023 | | | 88,110 | | | | 3.25 | |
Expected to vest after June 30, 2023 | | | 88,110 | | | | 3.25 | |
At June 30, 2023, total compensation cost not yet recognized related to granted RSUs was approximately $253,000. This cost will be amortized on the straight-line method over a weighted-average period of approximately 0.6 years.
Performance Stock Units
In January 2021, we awarded Performance Stock Units ("PSUs") to Mr. Derrickson, President and CEO, and Mr. Wheaton, CFO at the time. The PSUs vest based on a combination of Bsquare's stock price performance and continued service. The first vesting measurement date was January 5, 2022 and the final measurement date is July 5, 2025.
In January 2022, the Compensation Committee of the board of directors (the "Committee") amended the PSU agreements, updating the definition of stock price performance, and reducing the total number of PSUs available to Messrs. Derrickson and Wheaton by 50,000 and 33,333 shares of common stock, respectively (the "2021 Shares"). In lieu of any claim to the 2021 Shares, each of Messrs. Derrickson and Wheaton received in February 2022 a cash settlement in an amount equal to the number of 2021 Shares multiplied by the closing price per share on January 5, 2022. Because the cash settlement was equal to the fair value of the 2021 Shares, we recognized the cash settlement as a charge to equity in the amount paid to repurchase the 2021 Shares.
Mr. Wheaton resigned as CFO in February 2023 and, accordingly, during the first quarter of 2023, we reversed $18,000 of expense related to his PSU award. At June 30, 2023, there was no unrecognized compensation cost related to Mr. Wheaton’s PSU award, and the shares that were subject to release have been forfeited.
We estimated the fair value of the awards utilizing Monte Carlo simulations, and we record the expense in the selling, general and administrative line of our consolidated statement of operations. For the three and six months ended June 30, 2023, we recorded expense of approximately $3,000 and $6,000, respectively, related to Mr. Derrickson’s PSU award. For the three and six months ended June 30, 2022, we recorded total PSU expense of approximately $9,500 and $21,000, respectively. At June 30, 2023, total compensation cost not yet recognized related to Mr. Derrickson’s granted PSUs was approximately $8,000 and will be amortized over a weighted-average period of approximately 2.0 years.
Common Stock Reserved for Future Issuance
The following table summarizes our shares of common stock reserved for future issuance under the Plans as of June 30, 2023:
| | June 30, 2023 | |
Stock options outstanding | | | 1,253,130 | |
Restricted stock units and performance stock units outstanding | | | 338,110 | |
Stock options and restricted stock units available for future grant | | | 836,131 | |
Common stock reserved for future issuance | | | 2,427,371 | |
Share Repurchase Program
In November 2022, our Board of Directors authorized a share repurchase program (the “Program”) pursuant to which we can repurchase up to $5.0 million of our common stock. The Program expired effective June 30, 2023 and was not renewed.
During the six months ended June 30, 2023, we repurchased 552,147 shares for $0.7 million. Since program inception, we have repurchased 731,004 shares for $0.9 million.
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v3.23.2
Note 7 - Commitments and Contingencies
|
6 Months Ended |
Jun. 30, 2023 |
Notes to Financial Statements |
|
Commitments and Contingencies Disclosure [Text Block] |
7. Commitments and Contingencies
Lease and rent obligations
Our commitments include obligations outstanding under operating leases, which expire through 2027. We have lease commitments for office space in Seattle, Washington and Trowbridge, UK. See Note 5 - Leases.
Loss Contingencies
From time to time, we are subject to legal proceedings, claims, and litigation arising in the ordinary course of business, including tax assessments. We defend ourselves vigorously against any such claims. When (i) it is probable that an asset has been impaired or a liability has been incurred and (ii) the amount of the loss can be reasonably estimated, we record the estimated loss. We provide disclosure in the notes to the consolidated financial statements for loss contingencies that do not meet both conditions if there is a reasonable possibility that a loss may have been incurred that would be material to the financial statements. Significant judgment is required to determine the probability that a liability has been incurred and whether such liability is reasonably estimable. We base accruals made on the best information available at the time, which can be highly subjective. As of June 30, 2023, we have not recorded any loss contingency accruals.
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v3.23.2
Note 8 - Information About Operating Segments and Geographic Areas
|
6 Months Ended |
Jun. 30, 2023 |
Notes to Financial Statements |
|
Segment Reporting Disclosure [Text Block] |
8. Information about Operating Segments and Geographical Areas
The Company’s operations are conducted in two reportable segments: Partner Solutions and Edge to Cloud. The Company defines its segments as those operations whose results the chief operating decision maker ("CODM") regularly reviews to analyze performance and allocate resources. We operate within a single industry segment of computer software and services.
The Company measures the results of its segments using, among other measures, each segment's revenue and gross profit. Information for the Company's segments is provided in the following table (in thousands):
|
|
Three Months Ended June 30, |
|
|
Six Months Ended June 30, |
|
|
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Partner Solutions: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revenue |
|
$ |
5,751 |
|
|
$ |
9,353 |
|
|
$ |
13,018 |
|
|
$ |
18,485 |
|
Cost of revenue |
|
|
4,507 |
|
|
$ |
8,106 |
|
|
|
10,694 |
|
|
$ |
15,658 |
|
Segment gross profit |
|
|
1,244 |
|
|
|
1,247 |
|
|
|
2,324 |
|
|
|
2,827 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Edge to Cloud: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revenue |
|
|
774 |
|
|
$ |
1,041 |
|
|
|
1,648 |
|
|
$ |
1,641 |
|
Cost of revenue |
|
|
646 |
|
|
$ |
689 |
|
|
|
1,315 |
|
|
$ |
1,386 |
|
Segment gross profit |
|
|
128 |
|
|
|
352 |
|
|
|
333 |
|
|
|
255 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total gross profit |
|
|
1,372 |
|
|
|
1,599 |
|
|
|
2,657 |
|
|
|
3,082 |
|
Revenue by geography is based on the sales region of the customer. See Footnote 2 - Revenue Recognition for a disaggregation of revenue by segment and geographic area.
We do not track assets at the segment level. The following table sets forth total long-lived assets by geographic area (in thousands):
|
|
June 30, 2023 |
|
|
December 31, 2022 |
|
Property and equipment, net: |
|
|
|
|
|
|
|
|
North America |
|
$ |
659 |
|
|
$ |
813 |
|
Europe |
|
|
— |
|
|
|
— |
|
Total property and equipment, net |
|
$ |
659 |
|
|
$ |
813 |
|
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v3.23.2
Note 9 - Significant Risk Concentrations
|
6 Months Ended |
Jun. 30, 2023 |
Notes to Financial Statements |
|
Concentration Risk Disclosure [Text Block] |
9. Significant Risk Concentrations
Significant Customers
No customers accounted for 10% or more of total revenue for each of the three and six months ended June 30, 2023 and 2022.
GES Manufacturing Services (M) Sdn Bhd had accounts receivable of $504,000 and $900,000 at June 30, 2023 and 2022, respectively. These receivables represented approximately 14% and 17% of total accounts receivable at June 30, 2023 and 2022, respectively.
Significant Supplier
We are authorized to sell Windows IoT operating systems in Canada, the United States, Argentina, Brazil, Chile, Mexico, Peru, Venezuela, Puerto Rico, Columbia, and several Caribbean countries.
We were previously party to certain Original Equipment Manufacturer Distribution Agreements ("ODAs") with Microsoft pursuant to which we were licensed to sell Microsoft Windows Mobile operating systems to customers in North America, South America, Central America (excluding Cuba), Japan, Taiwan, Europe, the Middle East, and Africa. The ODAs to sell Windows Mobile operating systems expired on April 30, 2022 and were not renewed thereafter.
Our current distribution agreements with Microsoft have no automatic renewal provisions and may be terminated unilaterally by Microsoft at any time.
The majority of our revenue continues to be derived from reselling Microsoft Windows Embedded and IoT operating system software to device makers. The sale of Microsoft operating systems has historically accounted for substantially all of our Partner Solutions revenue.
Significant Supplier Incentive Earnings Program
Microsoft operates an IoT Distributor Incentives Program that provides IoT Distributors, like Bsquare, the opportunity to earn financial incentives (“incentive earnings”) by achieving objectives intended to grow the IoT customer base and the volume of embedded systems or devices that include Microsoft embedded technologies. In June 2023, Microsoft announced changes to this program.
In accordance with the program’s previous structure and rules, we had recorded 50% of the incentive earnings as a reduction of Partner Solutions cost of revenue in the period earned, with the remaining 50% recorded as an offset to marketing expense in the period our expenditures were approved for reimbursement by Microsoft.
Under the structure and rules of the updated program, 100% of incentive earnings will be provided to us as a rebate without any requirements related to how the funds are spent. Accordingly, as of June 30, 2023, 100% of estimated incentives were recorded as a reduction of Partner Solutions cost of revenue in the period earned (i.e. the period we sold eligible products to our customers).
During the second quarter of 2023 we recorded an adjustment of approximately $0.2 million to accrue 100% of incentives estimated to have been earned from January through June 2023. The adjustment reduced Partner Solutions cost of revenue.
Also during the second quarter of 2023 we recorded an adjustment of approximately $0.1 million to Partner Solutions cost of revenue relating to another element of the program change. This was a one-time adjustment reflecting Microsoft’s decision to pay out all previously awarded, but yet unspent, cooperative marketing funds (i.e. the portion of incentive earnings that had previously been subject to proof of execution).
Both of the amounts discussed above are included in the table below.
Under this program, we recorded incentive earnings as follows (in thousands):
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Reductions to cost of revenue | | $ | 450 | | | $ | 94 | | | $ | 581 | | | $ | 229 | |
Reductions to marketing expense | | | 74 | | | | 69 | | | | 363 | | | | 174 | |
|
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v3.23.2
Significant Accounting Policies (Policies)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Description of Business [Policy Text Block] |
Description of Business
Bsquare Corporation ("Bsquare," "we," "us" and "our") develops and deploys technologies for the makers and operators of connected devices. These fleets of business-oriented devices, often called the Internet of Things (IoT), offer a powerful means to connect organizations, people, information, and ideas. Hundreds of millions of connected devices have already been deployed and it is estimated that billions more will be. Despite their growing prevalence, these devices and the systems in which they operate remain a significant source of complexity, unplanned and often uncontrolled expense, and operational risk. Our customers are undergoing a massive change in their business practices and Bsquare provides technology that helps them capture the value of connected devices and reduces the cost and risk of doing so.
Since our founding in 1994, Bsquare has helped embedded device manufacturers (“Original Equipment Manufacturers” or “OEMs”) design and build cost-effective products. For most of our history, we operated at the intersection of hardware and software, helping our customers select, develop, and configure system software for a variety of purpose-built devices, from mobile computing to point-of-sale systems to healthcare equipment to hospitality, gaming, and more. Our expertise in hardware, device configuration, and operating systems became essential to our customers’ design cycles and purchasing decisions. As our customers deployed ever-larger fleets of devices, our understanding of the requirements for large-scale device operations increased.
More recently, our expertise and business prospects have shifted to cloud-connected devices that have been connected to create intelligent systems. This shift coincides with the overall growth of IoT technologies and with our customers’ recognition that connected intelligent devices create significant business opportunities. Device makers have increasingly specified their products not only to be connection-ready, but also to be enhanced by the breadth and depth of functionality that connection creates. We have taken to market a valuable and expanding portfolio of products and services that meet the needs of connected device makers. This portfolio captures our experience and our expertise can enable our customers to be more productive, flexible, and financially successful. And, in turn, our customers can then help make people and organizations more productive, improve quality of life, and reduce demands on the limited resources of our planet.
|
Basis of Accounting, Policy [Policy Text Block] |
Basis of Presentation
The accompanying unaudited condensed consolidated financial statements of Bsquare have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting and include the accounts of Bsquare and our wholly owned subsidiary. Certain information and footnote disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In management’s opinion, the unaudited condensed consolidated financial statements include all material adjustments, all of which are of a normal and recurring nature, necessary to present fairly our financial position as of June 30, 2023 and our operating results and cash flows for the three and six months ended June 30, 2023 and 2022. The accompanying financial information as of December 31, 2022 is derived from our audited financial statements as of that date.
These unaudited financial statements and related notes should be read in conjunction with our audited financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2022, as filed with the SEC on March 7, 2023.
|
Consolidation, Policy [Policy Text Block] |
Basis of consolidation
The consolidated financial statements include the accounts of Bsquare and our wholly owned subsidiary. All intercompany balances and transactions have been eliminated.
|
Use of Estimates, Policy [Policy Text Block] |
Use of estimates
Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Examples include provisions for bad debts and income taxes, estimates related to incentives earnings from Microsoft, estimates related to contracts with customers, such as determining standalone selling price, useful lives of property and equipment, fair value of stock-based awards, and assumptions used to determine the net present value of operating lease liabilities, among other estimates. Actual results may differ from these estimates.
|
Earnings Per Share, Policy [Policy Text Block] |
Income (loss) per share
We compute basic income (loss) per share using the weighted average number of shares of common stock outstanding during the period. We consider restricted stock units as outstanding shares of common stock and include them in the computation of basic loss per share only when vested. We compute diluted loss per share using the weighted average number of shares of common stock outstanding and common stock equivalent shares outstanding during the period using the treasury stock method. We exclude common stock equivalent shares from the computation if their effect is anti-dilutive.
The following potentially dilutive weighted shares were excluded from the calculation of diluted net loss per share because their effect would have been anti-dilutive for the periods presented:
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Stock options | | | 1,076,073 | | | | 1,066,162 | | | | 1,145,350 | | | | 1,038,040 | |
Restricted stock units | | | 26,382 | | | | 10,827 | | | | 26,872 | | | | 16,913 | |
|
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v3.23.2
Note 1 - Description of Business and Summary of Significant Accounting Policies (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Notes Tables |
|
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block] |
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Stock options | | | 1,076,073 | | | | 1,066,162 | | | | 1,145,350 | | | | 1,038,040 | |
Restricted stock units | | | 26,382 | | | | 10,827 | | | | 26,872 | | | | 16,913 | |
|
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v3.23.2
Note 2 - Revenue Recognition (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Notes Tables |
|
Disaggregation of Revenue [Table Text Block] |
| | Three Months Ended June 30, 2023 | | | Three Months Ended June 30, 2022 | |
| | Partner | | | Edge to | | | | | | Partner | | | Edge to | | | | |
| | Solutions | | | Cloud | | | Total | | | Solutions | | | Cloud | | | Total | |
Primary geographic area: | | | | | | | | | | | | | | | | | | | | | | | | |
North America | | $ | 5,087 | | | $ | 658 | | | $ | 5,745 | | | $ | 8,254 | | | $ | 1,023 | | | $ | 9,277 | |
Europe | | | 59 | | | | 116 | | | | 175 | | | | 63 | | | | 18 | | | | 81 | |
Asia | | | 605 | | | | — | | | | 605 | | | | 1,036 | | | | — | | | | 1,036 | |
Total | | $ | 5,751 | | | $ | 774 | | | $ | 6,525 | | | $ | 9,353 | | | $ | 1,041 | | | $ | 10,394 | |
| | Six Months Ended June 30, 2023 | | | Six Months Ended June 30, 2022 | |
| | Partner | | | Edge to | | | | | | | Partner | | | Edge to | | | | | |
| | Solutions | | | Cloud | | | Total | | | Solutions | | | Cloud | | | Total | |
Primary geographic area: | | | | | | | | | | | | | | | | | | | | | | | | |
North America | | $ | 11,969 | | | $ | 1,467 | | | $ | 13,436 | | | $ | 16,459 | | | $ | 1,587 | | | $ | 18,046 | |
Europe | | | 134 | | | | 181 | | | | 315 | | | | 153 | | | | 54 | | | | 207 | |
Asia | | | 915 | | | | — | | | | 915 | | | | 1,873 | | | | — | | | | 1,873 | |
Total | | $ | 13,018 | | | $ | 1,648 | | | $ | 14,666 | | | $ | 18,485 | | | $ | 1,641 | | | $ | 20,126 | |
|
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block] |
| | Three Months Ended June 30, 2023 | | | Six Months Ended June 30, 2023 | |
| | Contract | | | Contract | |
| | Assets | | | Assets | |
Balance at beginning of period | | $ | 138 | | | $ | — | |
Revenue recognized | | | 169 | | | | 301 | |
Amounts invoiced | | | (45 | ) | | | (90 | ) |
Reclassifications and other | | | — | | | | 51 | |
Balance at end of period | | $ | 262 | | | $ | 262 | |
| | Three Months Ended June 30, 2023 | | | Six Months Ended June 30, 2023 | |
| | Deferred | | | Deferred | |
| | Revenue | | | Revenue | |
Balance at beginning of period | | $ | 186 | | | $ | 210 | |
Revenue recognized | | | (140 | ) | | | (295 | ) |
Amounts invoiced | | | 80 | | | | 160 | |
Reclassifications and other | | | — | | | | 51 | |
Balance at end of period | | $ | 126 | | | $ | 126 | |
|
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block] |
| | Remainder of | | | | | | | | | | | | | | | | | |
| | 2023 | | | 2024 | | | 2025 | | | 2026 | | | 2027 | |
Edge to Cloud | | $ | 1,030,370 | | | $ | 1,317,353 | | | $ | — | | | $ | — | | | $ | — | |
|
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- DefinitionTabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.
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v3.23.2
Note 3 - Cash and Investments (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Notes Tables |
|
Cash, Cash Equivalents and Investments [Table Text Block] |
| | June 30, 2023 | | | December 31, 2022 | |
Cash | | $ | 1,212 | | | $ | 2,243 | |
Cash equivalents (see detail in Note 4) | | | 12,101 | | | | 33,171 | |
Restricted cash (see detail in Note 4) | | | 221 | | | | 221 | |
Total cash, cash equivalents and restricted cash | | | 13,534 | | | | 35,635 | |
Short-term investments | | | 19,831 | | | | 7 | |
Total cash, cash equivalents, restricted cash and short-term investments | | $ | 33,365 | | | $ | 35,642 | |
|
Debt Securities, Held-to-Maturity [Table Text Block] |
| | | | | | | | | | | | | | Gross | | | Gross | | | | | |
| | Amortized | | | Allowance for | | | Net carrying | | | unrealized | | | unrealized | | | Fair | |
| | cost | | | credit losses | | | amount | | | gains | | | losses | | | value | |
U.S. treasury securities | | $ | 19,831 | | | $ | — | | | $ | 19,831 | | | $ | — | | | $ | — | | | $ | 19,831 | |
Total | | $ | 19,831 | | | $ | — | | | $ | 19,831 | | | $ | — | | | $ | — | | | $ | 19,831 | |
|
X |
- DefinitionTabular disclosure of information about investment in debt security measured at amortized cost (held-to-maturity).
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v3.23.2
Note 4 - Fair Value Measurements (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Notes Tables |
|
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] |
| | June 30, 2023 | | | December 31, 2022 | |
| | Quoted Prices in | | | | | | | Quoted Prices in | | | | | |
| | Active Markets | | | | | | | Active Markets | | | | | |
| | for Identical | | | | | | | for Identical | | | | | |
| | Assets (Level 1) | | | Total | | | Assets (Level 1) | | | Total | |
Assets | | | | | | | | | | | | | | | | |
Cash equivalents: | | | | | | | | | | | | | | | | |
Money market funds | | $ | 12,101 | | | $ | 12,101 | | | $ | 13,461 | | | $ | 13,461 | |
U.S. treasury securities | | | — | | | | — | | | | 19,710 | | | | 19,710 | |
Total cash equivalents | | | 12,101 | | | | 12,101 | | | | 33,171 | | | | 33,171 | |
Restricted cash: | | | | | | | | | | | | | | | | |
Money market funds | | | 221 | | | | 221 | | | | 221 | | | | 221 | |
Total assets measured at fair value | | $ | 12,322 | | | $ | 12,322 | | | $ | 33,392 | | | $ | 33,392 | |
|
X |
- DefinitionTabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).
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v3.23.2
Note 5 - Leases (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Notes Tables |
|
Lease, Cost [Table Text Block] |
| | Six Months Ended | | | Six Months Ended | |
Total component lease expense was as follows: | | June 30, 2023 | | | June 30, 2022 | |
Operating leases | | $ | 208 | | | $ | 174 | |
Supplemental cash flow information related to leases was as follows: | | | | | | | | |
Cash paid for amounts included in the measurement of lease liabilities | | $ | 213 | | | $ | 176 | |
|
Lessee, Operating Leases, Supplemental Balance Sheet Information [Table Text Block] |
| | June 30, 2023 | | | June 30, 2022 | |
Right-of-use lease assets | | $ | 1,170 | | | $ | 1,431 | |
| | | | | | | | |
Current portion of operating lease liability | | $ | 373 | | | $ | 355 | |
Operating lease liability, net of current portion | | | 908 | | | | 1,196 | |
Total operating lease liabilities | | $ | 1,281 | | | $ | 1,551 | |
| | | | | | | | |
Weighted average remaining lease term (years) | | | 3.8 | | | | 4.7 | |
Weighted average discount rate | | | 8.5 | % | | | 8.5 | % |
|
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block] |
Years Ending December 31, | | | | |
2023, remainder of year | | $ | 186 | |
2024 | | | 376 | |
2025 | | | 364 | |
2026 | | | 276 | |
2027 | | | 164 | |
Total minimum lease payments | | | 1,366 | |
Less: amount representing interest | | | (85 | ) |
Present value of lease liabilities | | $ | 1,281 | |
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v3.23.2
Note 6 - Shareholders' Equity (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Notes Tables |
|
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block] |
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Dividend yield | | | 0 | % | | | 0 | % | | | 0 | % | | | 0 | % |
Expected life (years) | | | 6.2 | | | | 4.9 | | | | 6.2 | | | | 4.9 | |
Expected volatility | | | 93 | % | | | 111 | % | | | 93 | % | | | 111 | % |
Risk-free interest rate | | | 3.8 | % | | | 2.9 | % | | | 3.8 | % | | | 2.3 | % |
|
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block] |
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Cost of revenue — Edge to Cloud | | $ | 2 | | | $ | 4 | | | $ | 4 | | | $ | 10 | |
Selling, general and administrative | | | 60 | | | | 34 | | | | 72 | | | | 100 | |
Research and development | | | 1 | | | | 2 | | | | 2 | | | | 5 | |
Total stock-based compensation expense | | $ | 63 | | | $ | 40 | | | $ | 78 | | | $ | 115 | |
|
Share-Based Payment Arrangement, Option, Activity [Table Text Block] |
| | | | | | | | | | Weighted | | | | | |
| | | | | | | | | | Average | | | | | |
| | | | | | Weighted | | | Remaining | | | | | |
| | | | | | Average | | | Contractual | | | Aggregate | |
| | Number of | | | Exercise | | | Life | | | Intrinsic | |
| | Shares | | | Price | | | (in years) | | | Value | |
Balance at December 31, 2022 | | | 1,539,278 | | | $ | 2.05 | | | | 5.17 | | | $ | 43,783 | |
Granted | | | 5,000 | | | | 1.17 | | | | | | | | | |
Exercised | | | (24,167 | ) | | | 1.02 | | | | | | | | | |
Forfeited | | | (45,495 | ) | | | 1.36 | | | | | | | | | |
Expired | | | (221,486 | ) | | | 1.91 | | | | | | | | | |
Balance at June 30, 2023 | | | 1,253,130 | | | | 2.12 | | | | 5.88 | | | | 79,850 | |
Vested and expected to vest at June 30, 2023 | | | 1,253,130 | | | | 2.12 | | | | 5.65 | | | | 79,850 | |
Exercisable at June 30, 2023 | | | 1,050,994 | | | | 2.23 | | | | 5.54 | | | | 62,661 | |
|
Schedule of Share Based Compensation Additional Stock Options Activity [Table Text Block] |
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Weighted average grant-date fair value of options granted during the period | | $ | 0.90 | | | $ | 1.51 | | | $ | 1.60 | | | $ | 1.76 | |
Options in-the-money (in shares) | | | 221,417 | | | | 215,942 | | | | 221,417 | | | | 215,942 | |
Aggregate intrinsic value of options exercised during the period | | $ | — | | | $ | 1.02 | | | $ | 6,839 | | | $ | 1.18 | |
|
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block] |
| | Number of | | | Weighted Average | |
| | Shares | | | Award Price | |
Unvested at December 31, 2022 | | | 45,109 | | | $ | 3.25 | |
Granted | | | 84,612 | | | | 3.25 | |
Vested | | | (33,919 | ) | | | 3.25 | |
Forfeited | | | (7,692 | ) | | | 3.25 | |
Unvested at June 30, 2023 | | | 88,110 | | | | 3.25 | |
Expected to vest after June 30, 2023 | | | 88,110 | | | | 3.25 | |
|
Schedule of Common Stock Reserved For Future Issuance [Table Text Block] |
| | June 30, 2023 | |
Stock options outstanding | | | 1,253,130 | |
Restricted stock units and performance stock units outstanding | | | 338,110 | |
Stock options and restricted stock units available for future grant | | | 836,131 | |
Common stock reserved for future issuance | | | 2,427,371 | |
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v3.23.2
Note 8 - Information About Operating Segments and Geographic Areas (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Notes Tables |
|
Schedule of Segment Reporting Information, by Segment [Table Text Block] |
|
|
Three Months Ended June 30, |
|
|
Six Months Ended June 30, |
|
|
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Partner Solutions: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revenue |
|
$ |
5,751 |
|
|
$ |
9,353 |
|
|
$ |
13,018 |
|
|
$ |
18,485 |
|
Cost of revenue |
|
|
4,507 |
|
|
$ |
8,106 |
|
|
|
10,694 |
|
|
$ |
15,658 |
|
Segment gross profit |
|
|
1,244 |
|
|
|
1,247 |
|
|
|
2,324 |
|
|
|
2,827 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Edge to Cloud: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revenue |
|
|
774 |
|
|
$ |
1,041 |
|
|
|
1,648 |
|
|
$ |
1,641 |
|
Cost of revenue |
|
|
646 |
|
|
$ |
689 |
|
|
|
1,315 |
|
|
$ |
1,386 |
|
Segment gross profit |
|
|
128 |
|
|
|
352 |
|
|
|
333 |
|
|
|
255 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total gross profit |
|
|
1,372 |
|
|
|
1,599 |
|
|
|
2,657 |
|
|
|
3,082 |
|
|
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block] |
|
|
June 30, 2023 |
|
|
December 31, 2022 |
|
Property and equipment, net: |
|
|
|
|
|
|
|
|
North America |
|
$ |
659 |
|
|
$ |
813 |
|
Europe |
|
|
— |
|
|
|
— |
|
Total property and equipment, net |
|
$ |
659 |
|
|
$ |
813 |
|
|
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v3.23.2
Note 9 - Significant Risk Concentrations (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Notes Tables |
|
Schedule of Rebate Credit [Table Text Block] |
| | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | 2023 | | | 2022 | | | 2023 | | | 2022 | |
Reductions to cost of revenue | | $ | 450 | | | $ | 94 | | | $ | 581 | | | $ | 229 | |
Reductions to marketing expense | | | 74 | | | | 69 | | | | 363 | | | | 174 | |
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v3.23.2
Note 1 - Description of Business and Summary of Significant Accounting Policies - Potentially Dilutive Shares Excluded From Calculation of Diluted Net Loss Per Share (Details) - shares
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Share-Based Payment Arrangement, Option [Member] |
|
|
|
|
Potentially dilutive securities (in shares) |
1,076,073
|
1,066,162
|
1,145,350
|
1,038,040
|
Restricted Stock Units (RSUs) [Member] |
|
|
|
|
Potentially dilutive securities (in shares) |
26,382
|
10,827
|
26,872
|
16,913
|
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v3.23.2
Note 2 - Revenue Recognition (Details Textual) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Revenue from Contract with Customer, Excluding Assessed Tax |
$ 6,525,000
|
$ 10,394,000
|
$ 14,666,000
|
$ 20,126,000
|
Contract with Customer, Asset, Credit Loss Expense (Reversal) |
0
|
0
|
0
|
0
|
Capitalized Contract Cost, Amortization |
0
|
4,000
|
11,250
|
9,000
|
Capitalized Contract Cost, Impairment Loss |
0
|
0
|
$ 0
|
0
|
Minimum [Member] |
|
|
|
|
Customer Payment Terms (Day) |
|
|
30 days
|
|
Maximum [Member] |
|
|
|
|
Customer Payment Terms (Day) |
|
|
60 days
|
|
Transferred at Point in Time [Member] |
|
|
|
|
Revenue from Contract with Customer, Excluding Assessed Tax |
6,400,000
|
9,900,000
|
$ 14,400,000
|
19,100,000
|
Transferred over Time [Member] |
|
|
|
|
Revenue from Contract with Customer, Excluding Assessed Tax |
$ 100,000
|
$ 500,000
|
$ 300,000
|
$ 1,000,000.0
|
X |
- DefinitionRepresents term of customer payment.
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v3.23.2
Note 2 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands |
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Total revenue |
$ 6,525
|
$ 10,394
|
$ 14,666
|
$ 20,126
|
North America [Member] |
|
|
|
|
Total revenue |
5,745
|
9,277
|
13,436
|
18,046
|
Europe [Member] |
|
|
|
|
Total revenue |
175
|
81
|
315
|
207
|
Asia [Member] |
|
|
|
|
Total revenue |
605
|
1,036
|
915
|
1,873
|
Partner Solutions [Member] |
|
|
|
|
Total revenue |
5,751
|
9,353
|
13,018
|
18,485
|
Partner Solutions [Member] | North America [Member] |
|
|
|
|
Total revenue |
5,087
|
8,254
|
11,969
|
16,459
|
Partner Solutions [Member] | Europe [Member] |
|
|
|
|
Total revenue |
59
|
63
|
134
|
153
|
Partner Solutions [Member] | Asia [Member] |
|
|
|
|
Total revenue |
605
|
1,036
|
915
|
1,873
|
Edge to Cloud [Member] |
|
|
|
|
Total revenue |
774
|
1,041
|
1,648
|
1,641
|
Edge to Cloud [Member] | North America [Member] |
|
|
|
|
Total revenue |
658
|
1,023
|
1,467
|
1,587
|
Edge to Cloud [Member] | Europe [Member] |
|
|
|
|
Total revenue |
116
|
18
|
181
|
54
|
Edge to Cloud [Member] | Asia [Member] |
|
|
|
|
Total revenue |
$ 0
|
$ 0
|
$ 0
|
$ 0
|
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Note 2 - Revenue Recognition - Transaction Price Allocated to the Remaining Performance Obligations 2 (Details) - Edge to Cloud [Member] $ in Thousands |
Jun. 30, 2023
USD ($)
|
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-07-01 |
|
Edge to Cloud |
$ 1,030,370
|
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 |
|
Edge to Cloud |
1,317,353
|
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 |
|
Edge to Cloud |
0
|
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 |
|
Edge to Cloud |
0
|
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 |
|
Edge to Cloud |
$ 0
|
X |
- DefinitionAmount of transaction price allocated to performance obligation that has not been recognized as revenue.
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Note 2 - Revenue Recognition - Transaction Price Allocated to the Remaining Performance Obligations (Details) (Parentheticals) - Edge to Cloud [Member]
|
Jun. 30, 2023 |
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-07-01 |
|
Period (Year) |
1 year
|
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 |
|
Period (Year) |
1 year
|
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 |
|
Period (Year) |
1 year
|
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 |
|
Period (Year) |
1 year
|
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 |
|
Period (Year) |
1 year
|
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v3.23.2
Note 3 - Cash and Investments - Schedule of Cash and Cash Equivalents (Details) - USD ($) $ in Thousands |
Jun. 30, 2023 |
Dec. 31, 2022 |
Jun. 30, 2022 |
Dec. 31, 2021 |
Cash |
$ 1,212
|
$ 2,243
|
|
|
Cash equivalents (see detail in Note 4) |
12,101
|
33,171
|
|
|
Restricted cash (see detail in Note 4) |
221
|
221
|
|
|
Total cash, cash equivalents and restricted cash |
13,534
|
35,635
|
$ 37,846
|
$ 40,087
|
Short-term investments |
19,831
|
7
|
|
|
Total cash, cash equivalents, restricted cash and short-term investments |
$ 33,365
|
$ 35,642
|
|
|
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Note 3 - Cash and Investments - Amortized Cost and Fair Value of Short-Term Investments (Details) $ in Thousands |
Jun. 30, 2023
USD ($)
|
U.S. treasury securities, AC |
$ 19,831
|
U.S. treasury securities, CV |
19,831
|
U.S. treasury securities, unrealized losses |
0
|
U.S. treasury securities, FV |
19,831
|
US Treasury Securities [Member] |
|
U.S. treasury securities, AC |
19,831
|
U.S. treasury securities, CV |
19,831
|
U.S. treasury securities, unrealized losses |
0
|
U.S. treasury securities, FV |
$ 19,831
|
X |
- DefinitionAmount, before allowance for credit loss, of investment in debt security measured at amortized cost (held-to-maturity).
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v3.23.2
Note 4 - Fair Value Measurements - Assets Measured at Fair Value on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands |
Jun. 30, 2023 |
Dec. 31, 2022 |
Total cash equivalents |
$ 12,101
|
$ 33,171
|
Restricted cash |
221
|
221
|
Total assets measured at fair value |
12,322
|
33,392
|
Money Market Funds [Member] |
|
|
Total cash equivalents |
12,101
|
13,461
|
US Treasury Securities [Member] |
|
|
Total cash equivalents |
0
|
19,710
|
Fair Value, Inputs, Level 1 [Member] |
|
|
Total cash equivalents |
12,101
|
33,171
|
Restricted cash |
221
|
221
|
Total assets measured at fair value |
12,322
|
33,392
|
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member] |
|
|
Total cash equivalents |
12,101
|
13,461
|
Fair Value, Inputs, Level 1 [Member] | US Treasury Securities [Member] |
|
|
Total cash equivalents |
$ 0
|
$ 19,710
|
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- DefinitionThe fair value portion of restricted cash.
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v3.23.2
Note 5 - Leases (Details Textual)
|
Nov. 09, 2020 |
Jun. 30, 2023 |
Dec. 31, 2019 |
Minimum [Member] |
|
|
|
Lessee, Operating Lease, Remaining Lease Term (Year) |
|
2 years
|
|
Maximum [Member] |
|
|
|
Lessee, Operating Lease, Remaining Lease Term (Year) |
|
4 years
|
|
Corporate Office Facility in Seattle, Washington [Member] |
|
|
|
Lessee, Operating Lease, Term of Contract (Month) |
|
|
87 months
|
Office Facility in the UK [Member] |
|
|
|
Lessee, Operating Lease, Renewal Term (Month) |
120 months
|
|
|
Lessee Operating Lease, Termination Option Term (Year) |
5 years
|
|
|
X |
- DefinitionRepresents the termination option term for lessee's operating lease.
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v3.23.2
Note 5 - Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands |
Jun. 30, 2023 |
Dec. 31, 2022 |
Jun. 30, 2022 |
Right-of-use lease assets |
$ 1,170
|
$ 1,297
|
$ 1,431
|
Current portion of operating lease liability |
373
|
362
|
355
|
Operating lease liability, net of current portion |
908
|
$ 1,051
|
1,196
|
Total operating lease liabilities |
$ 1,281
|
|
$ 1,551
|
Weighted average remaining lease term (years) (Year) |
3 years 9 months 18 days
|
|
4 years 8 months 12 days
|
Weighted average discount rate |
8.50%
|
|
8.50%
|
X |
- DefinitionPresent value of lessee's discounted obligation for lease payments from operating lease.
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v3.23.2
Note 6 - Shareholders' Equity (Details Textual) - USD ($)
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
18 Months Ended |
|
Feb. 28, 2023 |
Jan. 31, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Nov. 30, 2022 |
Share-Based Payment Arrangement, Expense |
|
|
$ 63,000
|
$ 40,000
|
$ 78,000
|
$ 115,000
|
|
|
Stock Repurchase Program, Authorized Amount |
|
|
|
|
|
|
|
$ 5,000,000.0
|
Stock Repurchased During Period, Shares (in shares) |
|
|
|
|
552,147
|
|
731,004
|
|
Payments for Repurchase of Common Stock |
|
|
|
|
$ 659,000
|
(0)
|
$ 900,000
|
|
Share-Based Payment Arrangement, Option [Member] |
|
|
|
|
|
|
|
|
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year) |
|
|
|
|
10 years
|
|
|
|
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year) |
|
|
|
|
4 years
|
|
|
|
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount |
|
|
70,000
|
|
$ 70,000
|
|
70,000
|
|
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year) |
|
|
|
|
9 months 18 days
|
|
|
|
Restricted Stock Units (RSUs) [Member] |
|
|
|
|
|
|
|
|
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year) |
|
|
|
|
7 months 6 days
|
|
|
|
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount |
|
|
253,000
|
|
$ 253,000
|
|
253,000
|
|
Performance Stock Units [Member] |
|
|
|
|
|
|
|
|
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year) |
|
|
|
|
2 years
|
|
|
|
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount |
|
|
8,000
|
|
$ 8,000
|
|
8,000
|
|
Share-Based Payment Arrangement, Expense |
|
|
|
$ 9,500
|
|
$ 21,000
|
|
|
Performance Stock Units [Member] | Chief Executive Officer [Member] |
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Period Increase (Decrease), Total (in shares) |
|
(50,000)
|
|
|
|
|
|
|
Performance Stock Units [Member] | Chief Financial Officer [Member] |
|
|
|
|
|
|
|
|
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount |
|
|
0
|
|
0
|
|
$ 0
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Period Increase (Decrease), Total (in shares) |
|
(33,333)
|
|
|
|
|
|
|
Share-Based Payment Arrangement, Reversal of Expense |
$ 18,000
|
|
|
|
|
|
|
|
Share-Based Payment Arrangement, Expense |
|
|
$ 3,000
|
|
$ 6,000
|
|
|
|
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v3.23.2
Note 6 - Shareholders' Equity - Weighted Average Assumptions of Stock Options (Details) - Share-Based Payment Arrangement, Option [Member]
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dividend yield |
0.00%
|
0.00%
|
0.00%
|
0.00%
|
Expected life (years) (Year) |
6 years 2 months 12 days
|
4 years 10 months 24 days
|
6 years 2 months 12 days
|
4 years 10 months 24 days
|
Expected volatility |
93.00%
|
111.00%
|
93.00%
|
111.00%
|
Risk-free interest rate |
3.80%
|
2.90%
|
3.80%
|
2.30%
|
X |
- DefinitionThe estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.
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v3.23.2
Note 6 - Shareholders' Equity - Stock Option Activity (Details)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2023
USD ($)
$ / shares
shares
|
Dec. 31, 2022
USD ($)
$ / shares
shares
|
Balance, number of shares (in shares) | shares |
1,539,278
|
|
Balance, weighted average exercise price (in dollars per share) | $ / shares |
$ 2.05
|
|
Balance, weighted average remaining contractual life (Year) |
5 years 10 months 17 days
|
5 years 2 months 1 day
|
Balance, aggregate intrinsic value | $ |
$ 79,850
|
$ 43,783
|
Granted, number of shares (in shares) | shares |
5,000
|
|
Granted, weighted average exercise price (in dollars per share) | $ / shares |
$ 1.17
|
|
Exercised, number of shares (in shares) | shares |
(24,167)
|
|
Exercised, weighted average exercise price (in dollars per share) | $ / shares |
$ 1.02
|
|
Forfeited, number of shares (in shares) | shares |
(45,495)
|
|
Forfeited, weighted average exercise price (in dollars per share) | $ / shares |
$ 1.36
|
|
Expired, number of shares (in shares) | shares |
(221,486)
|
|
Expired, weighted average exercise price (in dollars per share) | $ / shares |
$ 1.91
|
|
Balance, number of shares (in shares) | shares |
1,253,130
|
1,539,278
|
Balance, weighted average exercise price (in dollars per share) | $ / shares |
$ 2.12
|
$ 2.05
|
Vested and expected to vest, number of shares (in shares) | shares |
1,253,130
|
|
Vested and expected to vest, weighted average exercise price (in dollars per share) | $ / shares |
$ 2.12
|
|
Vested and expected to vest, weighted average remaining contractual life (Year) |
5 years 7 months 24 days
|
|
Vested and expected to vest, aggregate intrinsic value | $ |
$ 79,850
|
|
Exercisable, number of shares (in shares) | shares |
1,050,994
|
|
Exercisable, weighted average exercise price (in dollars per share) | $ / shares |
$ 2.23
|
|
Exercisable, weighted average remaining contractual life (Year) |
5 years 6 months 14 days
|
|
Exercisable, aggregate intrinsic value | $ |
$ 62,661
|
|
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v3.23.2
Note 6 - Shareholders' Equity - Summary of Certain Additional Information about Stock Options (Details) - Share-Based Payment Arrangement, Option [Member] - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Weighted average grant-date fair value of options granted during the period (in dollars per share) |
$ 0.90
|
$ 1.51
|
$ 1.60
|
$ 1.76
|
Options in-the-money (in shares) (in shares) |
221,417
|
215,942
|
221,417
|
215,942
|
Aggregate intrinsic value of options exercised during the period |
$ 0
|
$ 1.02
|
$ 6,839
|
$ 1.18
|
X |
- DefinitionAmount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares.
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v3.23.2
Note 6 - Shareholders' Equity - Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member]
|
6 Months Ended |
Jun. 30, 2023
$ / shares
shares
|
Unvested, number of shares (in shares) | shares |
45,109
|
Unvested, weighted average award price (in dollars per share) | $ / shares |
$ 3.25
|
Granted, number of shares (in shares) | shares |
84,612
|
Granted, weighted average award price (in dollars per share) | $ / shares |
$ 3.25
|
Vested, number of shares (in shares) | shares |
(33,919)
|
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$ 3.25
|
Forfeited, number of shares (in shares) | shares |
(7,692)
|
Forfeited, weighted average award price (in dollars per share) | $ / shares |
$ 3.25
|
Unvested, number of shares (in shares) | shares |
88,110
|
Unvested, weighted average award price (in dollars per share) | $ / shares |
$ 3.25
|
Expected to vest, number of shares (in shares) | shares |
88,110
|
Expected to vest, weighted average award price (in dollars per share) | $ / shares |
$ 3.25
|
X |
- DefinitionThe number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are expected to vest as of the balance sheet date.
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v3.23.2
Note 6 - Shareholders' Equity - Common Stock Reserved for Future Issuance (Details) - shares
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Stock options outstanding (in shares) |
1,253,130
|
1,539,278
|
Stock options and restricted stock units available for future grant (in shares) |
836,131
|
|
Common stock reserved for future issuance (in shares) |
2,427,371
|
|
Restricted Stock Units and Performance Stock Units [Member] |
|
|
Restricted stock units and performance stock units outstanding (in shares) |
338,110
|
|
X |
- DefinitionAggregate number of common shares reserved for future issuance.
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Note 8 - Information About Operating Segments and Geographic Areas (Details Textual)
|
6 Months Ended |
Jun. 30, 2023 |
Number of Reportable Segments |
2
|
X |
- DefinitionNumber of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.
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Note 8 - Information About Operating Segments and Geographic Areas - Profit and Loss Information (Details) - USD ($) $ in Thousands |
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Revenue |
$ 6,525
|
$ 10,394
|
$ 14,666
|
$ 20,126
|
Cost of revenue |
5,153
|
8,795
|
12,009
|
17,044
|
Gross profit |
1,372
|
1,599
|
2,657
|
3,082
|
Partner Solutions [Member] |
|
|
|
|
Revenue |
5,751
|
9,353
|
13,018
|
18,485
|
Cost of revenue |
4,507
|
8,106
|
10,694
|
15,658
|
Gross profit |
1,244
|
1,247
|
2,324
|
2,827
|
Edge to Cloud [Member] |
|
|
|
|
Revenue |
774
|
1,041
|
1,648
|
1,641
|
Cost of revenue |
646
|
689
|
1,315
|
1,386
|
Gross profit |
$ 128
|
$ 352
|
$ 333
|
$ 255
|
X |
- DefinitionThe aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
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- DefinitionLong-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets.
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v3.23.2
Note 9 - Significant Risk Concentrations (Details Textual) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Accounts Receivable, after Allowance for Credit Loss, Current |
$ 4,338,000
|
|
$ 4,338,000
|
|
$ 3,985,000
|
Significant Supplier Incentive Earnings Program, Percentage of Earnings Recorded As an Offset to Marketing Expense |
|
50.00%
|
|
|
|
Partner Solutions [Member] |
|
|
|
|
|
Significant Supplier Incentive Earnings Program, Percentage of Earnings Recorded As Reduction of Cost of Revenue |
100.00%
|
50.00%
|
|
|
|
Significant Supplier Incentive Earnings Program, Adjustment to Reduce Cost of Revenue |
$ 200,000
|
|
|
|
|
Significant Supplier Incentive Earnings Program, Adjustment to Reduce Cost of Revenue, Previously Awarded but Unspent Funds |
0.1
|
|
|
|
|
GES Manufacturing [Member] |
|
|
|
|
|
Accounts Receivable, after Allowance for Credit Loss, Current |
$ 504,000
|
|
$ 504,000
|
$ 900,000
|
|
GES Manufacturing [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
Concentration Risk, Percentage |
|
|
14.00%
|
17.00%
|
|
X |
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