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Stock-Based Compensation (Details) - Schedule of table summarizes stock option activity - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule of table summarizes stock option activity [Abstract]
Number of shares, Outstanding at beginning	18,270,912	18,086,501
Weighted average exercise price per share, Outstanding at beginning	$ 0.25	$ 0.15
Weighted average remaining contractual term (years), Outstanding at beginning	6 years 25 days	5 years 11 months 8 days
Number of shares, Granted	1,367,000	4,398,912
Weighted average exercise price per share, Granted	$ 1.8	$ 0.6
Number of shares, Exercised	(596,080)	(2,862,244)
Weighted average exercise price per share, Exercised	$ 0.14	$ 0.11
Number of shares, Forfeited/Cancelled	(231,901)	(1,332,257)
Weighted average exercise price per share, Forfeited/Cancelled	$ 0.53	$ 0.31
Number of shares, Expired		(20,000)
Weighted average exercise price per share, Expired		$ 0.09
Number of shares, Outstanding at ending	18,809,931	18,270,912
Weighted average exercise price per share, Outstanding at ending	$ 0.37	$ 0.25
Weighted average remaining contractual term (years), Outstanding at ending	5 years 10 months 28 days	6 years 25 days
Number of shares, Exercisable	18,801,181	10,819,802
Weighted average exercise price per share, Exercisable	$ 0.37	$ 0.08
Weighted average remaining contractual term (years), Exercisable	5 years 10 months 28 days	2 years 4 months 28 days
Number of shares, Vested and expected to vest	18,809,931	18,270,912
Weighted average exercise price per share, Vested and expected to vest	$ 0.37	$ 0.25
Weighted average remaining contractual term (years), Vested and expected to vest	5 years 10 months 28 days	6 years 25 days

Business Combinations (Tables)

3 Months Ended

Mar. 31, 2023

Business Combinations [Abstract]

Schedule of provisional fair values of the identifable assets acquired and liabilities

(in thousands)	As of January 27, 2023 (Unaudited)
Consideration transferred:
Fair value of common stock issued	$	10,078
Fair value of contingent shares		1,990
Total consideration	$	12,068

Assets Acquired
Cash and cash receivables	$	55
Accounts receivable		117
Property and equipment		9
Intangibles assets		2,000
Goodwill		11,996
Total assets acquired	$	14,177
Liabilities Assumed
Accounts payable	$	418
Accrued Expenses		294
Convertible loans		527
Other current liabilities		89
Other long-term liabilities		781
Net assets acquired	$	12,068

Initial Public Offering	3 Months Ended	12 Months Ended
Initial Public Offering	Mar. 31, 2023	Dec. 31, 2022
Roth CH Acquisition IV Co. [Member]
Initial Public Offering [Line Items]
INITIAL PUBLIC OFFERING	NOTE 3. INITIAL PUBLIC OFFERING On August 10, 2021, pursuant to the Initial Public Offering, the Company sold 11,500,000 Units, which included a full exercise by the underwriters of their over-allotment option in the amount of 1,500,000 Units, at a price of $10.00 per Unit. Each Unit consists of one share of common stock and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder thereof to purchase one share of common stock at an exercise price of $11.50 per share, subject to adjustment (see Note 7).	NOTE 3. INITIAL PUBLIC OFFERING On August 10, 2021, pursuant to the Initial Public Offering, the Company sold 11,500,000 Units, which included a full exercise by the underwriters of their over-allotment option in the amount of 1,500,000 Units, at a price of $10.00 per Unit. Each Unit consists of one share of common stock and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder thereof to purchase one share of common stock at an exercise price of $11.50 per share, subject to adjustment (see Note 7).

Stock-Based Compensation

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Stock-Based Compensation [Abstract]

Stock-Based Compensation

9. Stock-Based Compensation

The Company adopted the 2008 Stock Plan (“2008 Plan”) under which it may issue stock options to purchase shares of common stock, and award restricted stock and stock appreciation rights to employees, Directors and consultants. The 2008 Plan expired in March 2018 and all award issuance therefore ceased. Options generally vest over a four-year period with a one-year cliff. The option term is no longer than five years for incentive stock options for which the grantee owns greater than 10% of the Company’s capital stock and no longer than 10 years for all other options. The Company has a repurchase option on unvested restricted stock exercisable upon the voluntary or involuntary termination of the purchaser’s employment with the Company for any reason. The Company’s repurchase right lapses in accordance with the vesting terms. Through March 31, 2023, there have been no exercises of common stock options prior to the vesting of such options. Options outstanding under the 2008 Plan will remain outstanding until they are exercised, canceled or expire.

In May 2018, the Company adopted the 2018 Stock Plan (“2018 Plan”) under which the Company may issue stock options to purchase shares of common stock, and award restricted stock and stock appreciation rights to employees, Directors and consultants.

stock on the grant date. If an individual owns more than 10% of the Company’s outstanding capital stock, the price of each share incentive stock option will be at least 110% of the fair value. Fair value is determined by the Board of Directors. Options generally vest over a four-year period with a one-year cliff. The option term is no longer than five years for incentive stock options for which the grantee owns greater than 10% of the Company’s capital stock and no longer than 10 years for all other options. The Company has a repurchase option on unvested restricted stock exercisable upon the voluntary or involuntary termination of the purchaser’s employment with the Company for any reason. The Company’s repurchase right lapses in accordance with the vesting terms. Through March 31, 2023, there have been 6,250 exercises of common stock options prior to the vesting of such options.

Collectively, the 2008 Stock Plan and the 2018 Stock Plan are referred to as “the Plans”. The Company has reserved 715,483 shares of common stock for future issuance under the Plans.

The Company measures stock-based awards at their grant-date fair value and records compensation expense on a straight-line basis over the vesting period of the awards. The Company recorded stock-based compensation expense in the following expense categories in its accompanying condensed consolidated statements of operations and comprehensive income (loss):

	Three Months Ended March 31, (Unaudited)
(in thousands)	2023		2022
Research and development	$	49	$	6
Sales and marketing		173		4
Cost of sales		22		2
General and administrative		122		14
Total stock-based compensation	$	366	$	26

Stock Options

The following table summarizes stock option activity for the Plan for the three months ended March 31, 2023 (unaudited):

	Number of shares		Weighted average exercise price per share		Weighted average remaining contractual term (years)
Outstanding at December 31, 2022 (Audited)	18,270,912		$	0.25	6.07
Granted	1,367,000		$	1.80
Exercised	(596,080	)	$	0.14
Cancelled	(231,901	)	$	0.53
Outstanding at March 31, 2023	18,809,931		$	0.37	5.91
Exercisable at March 31, 2023	18,801,181		$	0.37	5.91
Vested and expected to vest at March 31, 2023	18,809,931		$	0.37	5.91

At March 31, 2023, the aggregate intrinsic value of outstanding options and exercisable options was $27.0 million. There were 1,367,000 stock options granted during the three months ended March 31, 2023. The weighted average grant date fair value options granted during the three months ended March 31, 2023 was $1.80.

The aggregate intrinsic value of options exercised was $1.0 million and $42,000 for the three months ended March 31, 2023 and 2022, respectively. As of March 31, 2023, the total unrecognized compensation expense related to unvested stock option awards was $4.7 million, which the Company expects to recognize over a weighted-average period of 3.2 years.

The fair value of options is estimated using the Black-Scholes option pricing model, which takes into account inputs such as the exercise price, the value of the underlying common stock at the grant date, expected term, expected volatility, risk-free interest rate and dividend yield. The fair value of each grant of options was determined using the methods and assumptions discussed below.

• The expected term of employee options with service-based vesting is determined using the “simplified” method, as prescribed in the U.S. Securities and Exchange Commission’s Staff Accounting Bulletin (“SAB”) No. 107, whereby the expected life equals the arithmetic average of the vesting term and the original contractual term of the option due to the Company’s lack of sufficient historical data. The expected term of nonemployee options is equal to the contractual term.

• The expected volatility is based on historical volatilities of similar entities within the Company’s industry which were commensurate with the expected term assumption as described in SAB No. 107.

• The risk-free interest rate is based on the interest rate payable on U.S. Treasury securities in effect at the time of grant for a period that is commensurate with the assumed expected term.

• The expected dividend yield is 0% because the Company has not historically paid, and does not expect for the foreseeable future to pay, a dividend on its common stock.

• As the Company’s common stock has not historically been publicly traded, its Board of Directors periodically estimated the fair value of the Company’s common stock considering, among other things, contemporaneous valuations of its common stock prepared by an unrelated third-party valuation firm in accordance with the guidance provided by the American Institute of Certified Public Accountants 2013 Practice Aid, Valuation of Privately-Held-Company Equity Securities Issued as Compensation.

The fair value of each option was estimated on the date of grant using the weighted average assumptions in the table below:

	Three Months Ended March 31, (Unaudited)
	2023
Expected volatility	71.2	%
Risk-free interest rate	3.9	%
Expected term (in years)	6.0
Expected dividend yield	—	%

13. Stock-Based Compensation

The Company adopted the 2008 Stock Plan (“2008 Plan”) under which it may issue stock options to purchase shares of common stock, and award restricted stock and stock appreciation rights to employees, directors and consultants. The 2008 Plan expired in March 2018 and all award issuance therefore ceased. Options generally vest over a four-year period with a one-year cliff. The option term is no longer than five years for incentive stock options for which the grantee owns greater than 10% of the Company’s capital stock and no longer than 10 years for all other options. The Company has a repurchase option on unvested restricted stock exercisable upon the voluntary or involuntary termination of the purchaser’s employment with the Company for any reason. The Company’s repurchase right lapses in accordance with the vesting terms. Through December 31, 2022, there have been no exercises of common stock options prior to the vesting of such options. Options outstanding under the 2008 Plan will remain outstanding until they are exercised, canceled or expire.

Under the 2018 Plan, the Board of Directors may grant incentive stock options or nonqualified stock options. Incentive stock options may only be granted to Company employees. The exercise price of incentive stock options and nonqualified stock options cannot be less than 100% of the fair value per share of the Company’s common stock on the grant date. If an individual owns more than 10% of the Company’s outstanding capital stock, the price of each share incentive stock option will be at least 110% of the fair value. Fair value is determined by the Board of Directors by considering objective and subjective factors including; valuation of comparable companies, the Company’s operating and financial performance, the lack of liquidity of common stock, transactions in the Company’s preferred or common stock, and general and industry specific economic outlook, amongst other factors. Options generally vest over a four-year period with a one- year cliff. The option term is no longer than five years for incentive stock options for which the grantee owns greater than 10% of the Company’s capital stock and no longer than 10 years for all other options. The Company has a repurchase option on unvested restricted stock exercisable upon the voluntary or involuntary termination of the purchaser’s employment with the Company for any reason. The Company’s repurchase right lapses in accordance with the vesting terms. Through December 31, 2022, there have been 6,250 shares of common stock exercised prior to the vesting of such options.

Collectively, the 2008 Stock Plan and the 2018 Stock Plan will be referenced as “the Plan”. As of December 31, 2022, the 2008 Stock Plan did not have any shares remaining in reserve. As such, the Company’s remaining shares of common stock in reserve of 1,850,582 were available under the 2018 Stock Plan.

	Year Ended December 31,
(in thousands)	2022		2021
Research and development	$	154	$	43
Sales and marketing		318		80
Cost of sales		65		10
General and administrative		276		46
Total stock based compensation	$	813	$	179

Stock Options

The following table summarizes stock option activity for the Plan in the years indicated:

	Number of shares		Weighted average exercise price per share		Weighted average remaining contractual term (years)
Outstanding at December 31, 2021	18,086,501		$	0.15	5.94
Granted	4,398,912		$	0.60
Exercised	(2,862,244	)	$	0.11
Forfeited/Cancelled	(1,332,257	)	$	0.31
Expired	(20,000	)	$	0.09
Outstanding at December 31, 2022	18,270,912		$	0.25	6.07
Exercisable at December 31, 2022	10,819,802		$	0.08	2.41
Vested and expected to vest at December 31, 2022	18,270,912		$	0.25	6.07

At December 31, 2022, the aggregate intrinsic value of outstanding options and exercisable options was $28.3 million and $18.1 million, respectively. The weighted average grant date fair value options granted during the years ended December 31, 2022 and 2021 were $0.75 and $0.13, respectively.

The aggregate intrinsic value of options exercised was $2.3 million and $0.1 million for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, the total unrecognized compensation expense related to unvested stock option awards was $3.6 million, which the Company expects to recognize over a weighted-average period of 3.3 years.

• The expected term of employee options with service-based vesting is determined using the “simplified” method, as prescribed in SEC’s Staff Accounting Bulletin (“SAB”) No. 107, whereby the expected

• life equals the arithmetic average of the vesting term and the original contractual term of the option due to the Company’s lack of sufficient historical data. The expected term of nonemployee options is equal to the contractual term.

• The risk-free interest rate is based on the interest rate payable on U.S. Treasury securities in effect at the time of grant for a period that is commensurate with the assumed expected term.

• The expected dividend yield is 0% because the Company has not historically paid, and does not expect for the foreseeable future to pay, a dividend on its common stock.

• As the Company’s common stock has not historically been publicly traded, its board of directors periodically estimated the fair value of the Company’s common stock considering, among other things, contemporaneous valuations of its common stock prepared by an unrelated third-party valuation firm in accordance with the guidance provided by the American Institute of Certified Public Accountants 2013 Practice Aid, Valuation of Privately-Held-Company Equity Securities Issued as Compensation.

The fair value of each option was estimated on the date of grant using the weighted average assumptions in the table below:

	December 31,
	2022		2021
Expected volatility	71.78	%	55.76	%
Risk-free interest rate	3.30	%	1.12	%
Expected life (in years)	6.04		6.61
Expected dividend yield	0	%	0	%

Convertible Preferred Stock and Common Stock

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Convertible Preferred Stock And Common Stock Abstract

Convertible Preferred Stock and Common Stock

8. Convertible Preferred Stock and Common Stock

At March 31, 2023, the Company is authorized to issue 203,504,244 shares of convertible preferred stock with a par value of $0.0001 per share which are classified outside of stockholders’ deficit because the shares contain deemed liquidation rights that are contingent redemption features not solely within the control of the Company. As a result, all of the Company’s convertible preferred stock is classified as mezzanine equity.

Convertible preferred stock consists of the following at March 31, 2023 (Unaudited):

(in thousands, except for share data)	Shares Authorized	Shares Issued and Outstanding	Carrying Value		Aggregate Liquidation Preference
Series E	36,861,678	33,567,165	$	40,770	$	45,371
Series D	49,342,160	49,342,160		22,192		29,831
Series C-1	38,659,789	38,659,789		2,180		18,000
Series C	27,079,195	26,014,749		11,647		13,442
Series B-4	30,739,072	30,739,072		7,582		11,199
Series B-3	6,627,558	6,627,558		862		2,620
Series B-2	746,602	746,602		105		340
Series B-1	7,985,151	7,985,151		611		2,918
Series A-4	2,447,023	2,447,023		661		4,182
Series A-3	1,998,177	1,998,177		260		1,604
Series A-2	639,773	639,773		160		1,021
Series A-1	378,066	378,066		110		679
	203,504,244	199,145,285	$	87,140	$	131,207

The rights and privileges for the holders of Series E, Series D, Series C-1, Series C, Series B-4, Series B-3, Series B-2, Series B-1, Series A-4, Series A-3, Series A-2 and Series A-1 convertible preferred stock (collectively, preferred stock) are as follows:

Dividends

The holders of the Company’s capital stock will be entitled to receive, if and when declared by the Board of Directors, non-cumulative dividends paid pro-rata to the holders of common and preferred stock according to the number of shares of common stock held by each holder with the holders of preferred stock receiving dividends in preference to holders of common stock, with exception of the holders of Series E and Series D which are entitled to dividends as described below.

The holders of Series E are entitled to cumulative dividends and such dividends are payable only when and if declared by the Board of Directors at a rate of; $0.1526 per share for the first year following May 23, 2022 (“Series E Original Issue Date”), $0.1717 per share for the second year following the Series E Original Issue Date, $0.1931 per share for the third year following the original issue date, $0.2173 per share for the fourth year following the Series E Original Issue Date, and $0.1809 per share for the fifth year following the Series E Original Issue Date. For the three months ended March 31, 2023 the Series E dividends were $1.3 million. As of March 31, 2023 and December 31, 2022, the aggregate accruing dividends for Series E was $4.4 million and $3.1 million, respectively.

The holders of Series D are entitled to cumulative dividends and such dividends are payable only when and if declared by the Board of Directors at a rate of; $0.0580 per share for the first year following January 4, 2021 (“Series D Original Issue Date”), $0.0652 per share for the second year following the Series D Original Issue Date, $0.0734 per share for the third year following the Series D Original Issue Date, $0.0826 per share for the fourth year following the Series D Original Issue Date, and $0.0687 per share for the fifth year following the Series D Original Issue Date. For the three months ended March 31, 2023 and 2022, the Series D dividends were $0.9 million and $0.8 million, respectively. As of March 31, 2023 and December 31, 2022, the aggregate accruing dividends for Series D were $6.9 million and $6.0 million, respectively.

The number of shares of common stock held by holders of preferred stock for the purpose of dividends is the number of shares of common stock that would be issuable to preferred stockholders upon conversion. The Board of Directors has not declared any dividends through March 31, 2023.

Voting

Holders of preferred stock are entitled to one vote for each share of common stock into which their shares may be converted and, subject to certain preferred stock class votes specified in the Company’s certificate of incorporation or as required by law, holders of the preferred stock and common stock vote together on an as-converted basis.

Liquidation Preference

The liquidation preference for each of series of convertible preferred stock are as follows:

	Per Share Liquidation Preference
Series E	$	1.2208	*
Series D	$	0.4639	*
Series C-1	$	0.4656
Series C	$	0.5167
Series B-4	$	0.3646
Series B-3	$	0.3953
Series B-2	$	0.4554
Series B-1	$	0.3646
Series A-4	$	1.7089
Series A-3	$	0.8026
Series A-2	$	1.5962
Series A-1	$	1.7970

____________

* In the event of a liquidation, Series E and Series D are also entitled to receive accrued dividends.

Each of the per share liquidation preference amounts are subject to adjustments upon the occurrence of certain dilutive events. In the event of any liquidation, dissolution or winding up of the Company, including a merger, acquisition or transfer of the Company’s securities whereby the beneficial owners of the Company’s common stock and preferred stock own less than a majority of the surviving entity, or a sale of all or substantially all assets, the holders of Series E as a separate class will be entitled to receive their respective full liquidation preference followed by Series D as a separate class, Series C-1 and Series C as a separate class then the holders of Series B-4 as a separate class, then the holders of Series B-3, Series B-2, Series B-1 as a separate class, and finally the holders of Series A-4, Series A-3, Series A-2 and Series A-1 as a separate class. If the Company’s legally available assets are insufficient to satisfy the preferred stock liquidation preferences in each class, the funds will be distributed ratably among the holders of that class.

Conversion

At the option of the holder, each share of preferred stock is convertible into shares of common stock on a one-for-one basis, as adjusted for stock splits and dividends and certain dilutive transactions. Each share of preferred stock automatically converts into the number of shares of common stock into which such shares are convertible at the then applicable conversion ratio upon the closing of the sale of the Company’s common stock in a public offering with aggregate gross proceeds of at least $35.0 million, and the public offering price per share equals or exceeds $0.9278 per share.

Redemption

The preferred stock is not redeemable at the option of the holder.

Protective Provisions

The holders of preferred stock also have certain protective provisions. So long as at least 2,000,000 shares of preferred stock in the aggregate remain outstanding, the Company cannot, without the approval of over 50% of the voting power of preferred stock then outstanding voting as a single class on an as-if converted to common stock basis, take certain actions which include: (i) consummate a liquidation, dissolution or winding up of the Company; (ii) adversely alter, waive or affect the rights, preferences, privileges, or powers of, or restrictions of preferred stock

or series thereof; (iii) increase or decrease the authorized number of shares of common stock or preferred stock, or series thereof; (iv) create a new class or series of security; or (v) declare or pay any dividends or other distributions for preferred or common stock outstanding.

So long as at least 2,000,000 shares of Series E remain outstanding, the Company cannot, without approval of the majority of such series of preferred stock, change the power, rights, preference or privileges of such series of preferred stock. So long as at least 2,000,000 shares of Series D remain outstanding the Company cannot, without approval of the majority of such series of preferred stock, change the power, rights, preference or privileges of such series of preferred stock. So long as at least 2,000,000 shares of Series C remain outstanding the Company cannot, without approval of the majority of the Board of Directors, change the power, rights, preference or privileges of Series C. So long as at least 2,500,000 shares of Series B-4 remain outstanding the Company cannot without approval of the majority of such series of preferred stock change the power, rights, preference or privileges of such series of preferred stock. So long as at least 3,300,000 shares of Series B-3, Series B-2 and Series B-1, cumulatively remain outstanding, the Company cannot without approval of the majority of such series of preferred stock, voting together as a single class, change the power, rights, preference or privileges of such series of preferred stock. So long as at least 1,000,000 shares of Series A-4, Series A-3, Series A-2 and Series A-1, cumulatively remain outstanding, the Company cannot, without approval of the majority of such series of preferred stock voting together as a single class, change the power, rights, preference or privileges of such series of preferred stock.

Convertible Preferred Stock Warrants

At March 31, 2023, warrants to purchase up to 1,064,446 shares of the Company’s Series C at an exercise price of $0.5167 per share with expiration dates of May 15, 2025 and December 23, 2025, were outstanding.

Common Stock

The holders of the common stock are entitled to one vote for each share of common stock held.

Common Stock Warrants

At March 31, 2023, warrants to purchase up to 8,208,682 shares of the Company’s common stock at an exercise price of $0.5167 per share with an expiration date of January 31, 2027 were outstanding.

12. Convertible Preferred Stock and Common Stock

At December 31, 2022, the Company is authorized to issue 203,504,244 shares of convertible preferred stock with a par value of $0.0001 per share which are classified outside of stockholders’ deficit because the shares contain deemed liquidation rights that are contingent redemption features not solely within the control of the Company. As a result, all of the Company’s convertible preferred stock is classified as mezzanine equity.

During the second and third quarter of 2022, the Company sold an aggregate of 33,567,165 shares of its Series E convertible preferred stock (“Series E”) in exchange for gross proceeds of $41.0 million, or $1.2208 per share. The Company incurred $0.2 million in issuance costs for the Series E sale.

In January and February 2021, the Company sold an aggregate of 32,334,554 shares of its Series D convertible preferred stock (“Series D”) in exchange for gross proceeds of $15.0 million, or $0.4639 per share. Series D Preferred Stock Purchase Agreement (“SPA”) permitted the sale of up to 16,167,277 shares to be sold within three months after the initial close. The additional close happened in February 2021. The investors from the first closing participated in the second closing and purchased their respective shares as noted in the initial agreement. The Company incurred $0.7 million in issuance costs for the Series D.

Convertible preferred stock consists of the following at December 31, 2022:

(in thousands, except for share data)	Shares Authorized	Shares Issued and Outstanding	Carrying Value		Aggregate Liquidation Preference
Series E	36,861,678	33,567,165	$	40,770	$	44,108
Series D	49,342,160	49,342,160		22,192		28,943
Series C-1	38,659,789	38,659,789		2,180		18,000
Series C	27,079,195	26,014,749		11,647		13,442
Series B-4	30,739,072	30,739,072		7,582		11,199
Series B-3	6,627,558	6,627,558		862		2,620
Series B-2	746,602	746,602		105		340
Series B-1	7,985,151	7,985,151		611		2,918
Series A-4	2,447,023	2,447,023		661		4,182
Series A-3	1,998,177	1,998,177		260		1,604
Series A-2	639,773	639,773		160		1,021
Series A-1	378,066	378,066		110		679
	203,504,244	199,145,285	$	87,140	$	129,056

Dividends

The holders of Series E are entitled to cumulative dividends and such dividends are payable only when and if declared by the Board of Directors at a rate of; $0.1526 per share for the first year following May 23, 2022 (“Series E Original Issue Date”), $0.1717 per share for the second year following the Series E Original Issue Date, $0.1931 per share for the third year following the original issue date, $0.2173 per share for the fourth year following the Series E Original Issue Date, and $0.1809 per share for the fifth year following the Series E Original Issue Date. For the year ended December 31, 2022 the Series E dividends were $3.1 million. As of December 31, 2022, the aggregate accruing dividends for Series E was $3.1 million. There were no dividends related to Series E in 2021 as the issuance of Series E occurred in 2022.

The holders of Series D are entitled to cumulative dividends and such dividends are payable only when and if declared by the Board of Directors at a rate of; $0.0580 per share for the first year following January 4, 2021 (“Series D Original Issue Date”), $0.0652 per share for the second year following the Series D Original Issue Date, $0.0734 per share for the third year following the Series D Original Issue Date, $0.0826 per share for the fourth year following the Series D Original Issue Date, and $0.0687 per share for the fifth year following the Series D Original Issue Date. For the years ended December 31, 2022 and 2021, the Series D dividends were $3.2 million and $2.8 million, respectively. As of December 31, 2022 and 2021, the aggregate accruing dividends for Series D were $6.0 million and $2.8 million, respectively.

Voting

Liquidation Preference

The liquidation preference for each of series of convertible preferred stock are as follows:

	Per Share Liquidation Preference
Series E	$	1.2208	*
Series D	$	0.4639	*
Series C-1	$	0.4656
Series C	$	0.5167
Series B-4	$	0.3646
Series B-3	$	0.3953
Series B-2	$	0.4554
Series B-1	$	0.3646
Series A-4	$	1.7089
Series A-3	$	0.8026
Series A-2	$	1.5962
Series A-1	$	1.7970

____________

* In the event of a liquidation, Series E and Series D are also entitled to receive accrued dividends.

Conversion

Redemption

The preferred stock is not redeemable at the option of the holder.

Protective Provisions

(ii) adversely alter, waive or affect the rights, preferences, privileges, or powers of, or restrictions of preferred stock or series thereof; (iii) increase or decrease the authorized number of shares of common stock or preferred stock, or series thereof; (iv) create a new class or series of security; or (vi) declare or pay any dividends or other distributions for preferred or common stock outstanding.

Convertible Preferred Stock Warrants

In January 2021, 804,604 Series B warrants were converted into the Company’s Series B shares at an exercise price of $0.3646. Also, at December 31, 2022 and 2021, warrants to purchase up to 1,064,446 and 1,185,599 shares, respectively, of the Company’s Series C at an exercise price of $0.5167 per share with expiration dates of May 15, 2025 and December 23, 2025, are outstanding.

Common Stock

The holders of the common stock are entitled to one vote for each share of common stock held.

Common Stock Warrants

At December 31, 2022 and 2021, warrants to purchase up to 8,208,682 shares of the Company’s common stock at an exercise price of $0.5167 per share with an expiration date of January 31, 2027 are outstanding.

Summary of Significant Accounting Policies (Details) - Schedule of disclosed in the following tables for all impacted financial statement line items in prior periods presented $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) $ / shares shares
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Net loss	$ (4,863)
Dividends on Series D convertible preferred stock
Net loss attributable to common stockholders	$ (4,863)
Share information:
Net loss per share of common stock, basic and diluted (in Dollars per share) \| $ / shares	$ (0.24)
Weighted average common shares outstanding, basic and diluted (in Shares) \| shares	20,389,634
Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Net loss
Dividends on Series D convertible preferred stock	(2,838)
Net loss attributable to common stockholders	$ (2,838)
Share information:
Net loss per share of common stock, basic and diluted (in Dollars per share) \| $ / shares	$ (0.14)
Weighted average common shares outstanding, basic and diluted (in Shares) \| shares
As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Net loss	$ (4,863)
Dividends on Series D convertible preferred stock	(2,838)
Net loss attributable to common stockholders	$ (7,701)
Share information:
Net loss per share of common stock, basic and diluted (in Dollars per share) \| $ / shares	$ (0.38)
Weighted average common shares outstanding, basic and diluted (in Shares) \| shares	20,389,634

Goodwill and Intangible Assets (Tables)

3 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of intangible assets by major asset class

	March 31, 2023 (Unaudited)
(in thousands, except for useful life amounts)	Useful Life (Years)	Cost		Accumulated Amortization			Net Book Value
Amortizing:
Trade name	3	$	10	$	(1	)	$	9
Patents	4 – 13		450		(12	)		438
Customer relationships and other	10		170		(3	)		167
Developed technology	10		1,820		(30	)		1,790
Total intangible assets		$	2,450	$	(46	)	$	2,404

Schedule of amortization expense related to intangible assets

Years Ending December 31 (Unaudited) (in thousands):	(unaudited)
2023 (Excluding the three months ended March 31, 2023)	$	205
2024		274
2025		274
2026		271
2027		262
Thereafter		1,118
	$	2,404

Long-Term Debt (Details) - Schedule of principal maturities of long-term debt - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Principal Maturities Of Long Term Debt Abstract
2023		$ 10,000
2024		10,000
2025	50,000	833
2026
Total	$ 50,000	$ 20,833

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Fair Value of Financial Instruments (Details) - Schedule of company's assets that are measured at fair value on a recurring basis - USD ($)
$ in Thousands

Mar. 31, 2023

Dec. 31, 2022

Level 1 [Member]

Cash equivalents:

Money market funds

^[1]

$ 15,015

Liabilities:

Preferred stock warrant liability

^[1]

Contingent shares liability

^[1]

Level 1 [Member] | Corporate bonds [Member]

Marketable securities:

Marketable securities

^[1]

Level 1 [Member] | U.S. agency securities [Member]

Marketable securities:

Marketable securities

^[1]

Level 2 [Member]

Cash equivalents:

Money market funds

^[2]

Liabilities:

Preferred stock warrant liability

^[2]

Contingent shares liability

^[2]

Level 2 [Member] | Corporate bonds [Member]

Marketable securities:

Marketable securities

^[2]

8,830

Level 2 [Member] | U.S. agency securities [Member]

Marketable securities:

Marketable securities

^[2]

1,259

Level 3 [Member]

Cash equivalents:

Money market funds

^[3]

Liabilities:

Preferred stock warrant liability

^[3]

1,814

$ 1,507

Contingent shares liability

^[3]

2,196

Level 3 [Member] | Corporate bonds [Member]

Marketable securities:

Marketable securities

^[3]

Level 3 [Member] | U.S. agency securities [Member]

Marketable securities:

Marketable securities

^[3]

[1]	Level 1 fair value estimates are based on quoted prices in active markets for identical assets or liabilities.
[2]	Level 2 fair value estimates are based on observable inputs other than quoted prices in active markets for identical assets and liabilities or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
[3]	Level 3 fair value estimates are based on unobservable inputs not observable in the market. The Company utilized the Black-Scholes options pricing model to fair value the preferred stock warrant liability.

Initial Public Offering (Details) - Roth CH Acquisition IV Co. [Member]	Aug. 10, 2021 $ / shares shares
IPO [Member]
Initial Public Offering (Details) [Line Items]
Sale of unit	11,500,000
Over-Allotment Option [Member]
Initial Public Offering (Details) [Line Items]
Sale of unit	1,500,000
Purchase price (in Dollars per share) \| $ / shares	$ 10
Public Warrants [Member] \| IPO [Member]
Initial Public Offering (Details) [Line Items]
Number of shares in a unit	1
Number of warrants in a unit	1
Number of shares issuable per warrant	1
Exercise price (in Dollars per share) \| $ / shares	$ 11.5

Stockholders' (Deficit) Equity	3 Months Ended	12 Months Ended
Stockholders' (Deficit) Equity	Mar. 31, 2023	Dec. 31, 2022
Roth CH Acquisition IV Co. [Member]
Stockholders' (Deficit) Equity [Abstract]
STOCKHOLDERS' (DEFICIT) EQUITY	NOTE 7. STOCKHOLDERS’ (DEFICIT) EQUITY Common Stock — The Company is authorized to issue 50,000,000 shares of common stock with a par value of $0.0001 per share. At March 31, 2023 and December 31, 2022, there were 3,336,500 shares of common stock issued and outstanding, respectively, excluding 2,378,249 shares of common stock subject to possible redemption which are presented as temporary equity. On December 20, 2022, in connection with the Extension Amendment, stockholders holding 9,121,751 shares of redeemable common stock exercised their right to redeem such shares for a pro rata portion of the funds in the Trust Account at a pro rata redemption price of approximately $10.24 per share. Warrants — As of March 31, 2023 and December 31, 2022, there were 5,750,000 Public Warrants and 230,750 Private Warrants outstanding. The Company will not issue fractional warrants. The Public Warrants will become exercisable 30 days after the completion of a Business Combination. No warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the shares of common stock issuable upon exercise of the warrants and a current prospectus relating to such shares of common stock. Notwithstanding the foregoing, if the registration statement of which the prospectus for the Company’s Initial Public Offering forms a part is not available and a new registration statement covering the shares of common stock issuable upon exercise of the Public Warrants is not effective within 120 days following the consummation of a Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis pursuant to an available exemption from registration under the Securities Act. The warrants will expire five years from the closing of a Business Combination. The Company may redeem the Public Warrants: • in whole and not in part; • at a price of $0.01 per warrant; • at any time after the warrants become exercisable; • upon not less than 30 days’ prior written notice of redemption to each warrant holder; • if, and only if, the reported last sale price of the shares of common stock equals or exceeds $18.00 per share, for any 20 trading days within a 30-day trading period commencing after the warrants become exercisable and ending on the third business day prior to the notice of redemption to warrant holders; and • if, and only if, there is a current registration statement in effect with respect to the shares of common stock underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of common stock issuable on exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the warrants will not be adjusted for issuances of shares of common stock at a price below their respective exercise prices. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if (x) the Company issues additional shares of common stock or equity-linked securities for capital raising purposes in connection with the closing of a Business Combination at an issue price or effective issue price of less than $9.20 per share of common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of a Business Combination on the date of the consummation of a Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the Market Value and the $18.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to 180% of the Market Price. Except with respect to certain registration rights and transfer restrictions, the Private Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering.	NOTE 7. STOCKHOLDERS’ (DEFICIT) EQUITY Common Stock — The Company is authorized to issue 50,000,000 shares of common stock with a par value of $0.0001 per share. At December 31, 2022 and 2021, there were 3,336,500 shares of common stock issued and outstanding, respectively, excluding 2,378,249 shares and 11,500,000 shares of common stock subject to possible redemption which are presented as temporary equity. On December 20, 2022, in connection with the Extension Amendment, stockholders holding 9,121,751 shares of redeemable common stock exercised their right to redeem such shares for a pro rata portion of the funds in the Trust Account at a pro rata redemption price of approximately $10.24 per share. Warrants — As of December 31, 2022 and 2021, there were 5,750,000 Public Warrants and 230,750 Private Warrants outstanding. As of December 31, 2020, there were no Public Warrants or Private Warrants outstanding. The Company will not issue fractional warrants. The Public Warrants will become exercisable 30 days after the completion of a Business Combination. No warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the shares of common stock issuable upon exercise of the warrants and a current prospectus relating to such shares of common stock. Notwithstanding the foregoing, if the registration statement of which the prospectus for the Company’s Initial Public Offering forms a part is not available and a new registration statement covering the shares of common stock issuable upon exercise of the Public Warrants is not effective within 120 days following the consummation of a Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis pursuant to an available exemption from registration under the Securities Act. The warrants will expire five years from the closing of a Business Combination. The Company may redeem the Public Warrants: • in whole and not in part; • at a price of $0.01 per warrant; • at any time after the warrants become exercisable; • upon not less than 30 days’ prior written notice of redemption to each warrant holder; • if, and only if, the reported last sale price of the shares of common stock equals or exceeds $18.00 per share, for any 20 trading days within a 30-day trading period commencing after the warrants become exercisable and ending on the third business day prior to the notice of redemption to warrant holders; and • if, and only if, there is a current registration statement in effect with respect to the shares of common stock underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of common stock issuable on exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the warrants will not be adjusted for issuances of shares of common stock at a price below their respective exercise prices. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if (x) the Company issues additional shares of common stock or equity-linked securities for capital raising purposes in connection with the closing of a Business Combination at an issue price or effective issue price of less than $9.20 per share of common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of a Business Combination on the date of the consummation of a Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the Market Value and the $18.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to 180% of the Market Price. Except with respect to certain registration rights and transfer restrictions, the Private Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Goodwill and Intangible Assets (Details) - Schedule of intangible assets by major asset class $ in Thousands	Mar. 31, 2023 USD ($)
Amortizing:
Total intangible assets Cost	$ 2,450
Total intangible assets Accumulated Amortization	(46)
Total intangible assets Net Book Value	$ 2,404
Trade name [Member]
Amortizing:
Total intangible assets Useful Life (Years)	3 years
Total intangible assets Cost	$ 10
Total intangible assets Accumulated Amortization	(1)
Total intangible assets Net Book Value	9
Patents [Member]
Amortizing:
Total intangible assets Cost	450
Total intangible assets Accumulated Amortization	(12)
Total intangible assets Net Book Value	$ 438
Patents [Member] \| Minimum [Member]
Amortizing:
Total intangible assets Useful Life (Years)	4 years
Patents [Member] \| Maximum [Member]
Amortizing:
Total intangible assets Useful Life (Years)	13 years
Customer relationships and other [Member]
Amortizing:
Total intangible assets Useful Life (Years)	10 years
Total intangible assets Cost	$ 170
Total intangible assets Accumulated Amortization	(3)
Total intangible assets Net Book Value	$ 167
Developed technology [Member]
Amortizing:
Total intangible assets Useful Life (Years)	10 years
Total intangible assets Cost	$ 1,820
Total intangible assets Accumulated Amortization	(30)
Total intangible assets Net Book Value	$ 1,790

Leases (Details) - Schedule of future maturities of lease liabilities - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Future Maturities Of Lease Liabilities Abstract
2023	$ 205	$ 636	$ 444
2024	274	580	457
2025	274	84	117
2026	271	62
2027	262	46
Thereafter	$ 1,118	40
Total future minimum payments		1,448	1,449
Less imputed interest		(108)
Present value of lease liabilities		$ 1,340
2022			$ 431

Property and Equipment, net (Details) - Schedule of property and equipment, net - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 4,844	$ 3,562
Less: Accumulated depreciation and amortization		(3,192)	(2,630)
Property and equipment, net	$ 2,548	1,652	932
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		3,881	2,680
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		526	440
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		185	185
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		31	31
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		179	184
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 42	$ 42

Inventory, net (Details) - Schedule of major classes of inventories - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Major Classes Of Inventories Abstract
Raw materials	$ 1,051	$ 1,869	$ 6,788
Work-in-process		31	31
Finished goods	35,760	23,293	3,687
Less: Inventory reserve	(199)	(278)	(437)
Inventory, net	$ 36,643	$ 24,915	$ 10,069

Property and Equipment, net (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Schedule of property and equipment, net

	December 31,
(in thousands)	2022			2021
Machinery and equipment	$	3,881		$	2,680
Computer equipment		526			440
Computer software		185			185
Vehicles		31			31
Furniture and fixtures		179			184
Leasehold improvements		42			42
		4,844			3,562
Less: Accumulated depreciation and amortization		(3,192	)		(2,630	)
Property and equipment, net	$	1,652		$	932

Stock-Based Compensation (Details) - Schedule of table summarizes stock option activity - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule of table summarizes stock option activity [Abstract]
Number of shares, Outstanding at beginning	18,270,912	18,086,501
Weighted average exercise price per share, Outstanding at beginning	$ 0.25	$ 0.15
Weighted average remaining contractual term (years), Outstanding at beginning	6 years 25 days	5 years 11 months 8 days
Number of shares, Granted	1,367,000	4,398,912
Weighted average exercise price per share, Granted	$ 1.8	$ 0.6
Number of shares, Exercised	(596,080)	(2,862,244)
Weighted average exercise price per share, Exercised	$ 0.14	$ 0.11
Number of shares, Cancelled	(231,901)	(1,332,257)
Weighted average exercise price per share, Cancelled	$ 0.53	$ 0.31
Number of shares, Outstanding at ending	18,809,931	18,270,912
Weighted average exercise price per share, Outstanding at ending	$ 0.37	$ 0.25
Weighted average remaining contractual term (years), Outstanding at ending	5 years 10 months 28 days	6 years 25 days
Number of shares, Exercisable	18,801,181	10,819,802
Weighted average exercise price per share, Exercisable	$ 0.37	$ 0.08
Weighted average remaining contractual term (years), Exercisable	5 years 10 months 28 days	2 years 4 months 28 days
Number of shares, Vested and expected to vest	18,809,931	18,270,912
Weighted average exercise price per share, Vested and expected to vest	$ 0.37	$ 0.25
Weighted average remaining contractual term (years), Vested and expected to vest	5 years 10 months 28 days	6 years 25 days

Summary of Significant Accounting Policies (Details) - USD ($)			3 Months Ended		12 Months Ended
	Dec. 20, 2022	Dec. 16, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 28, 2023
Summary of Significant Accounting Policies (Details) [Line Items]
Accumulated deficit (in Dollars)			$ (55,305,000)		$ (62,215,000)	$ (55,178,000)
Business Combinations and Other Purchase of Business Transactions, Policy [Policy Text Block]			90 days
total revenue percentage			1.00%
Performed over the period of the monitoring service			20 years
Recognize (in Dollars)			$ 1,600,000
Weighted average term			1 year 8 months 12 days
Recognized (in Dollars)			$ 700,000	$ 200,000
Effective tax rate					(1.00%)	(4.40%)
Statutory federal income tax rate			21.00%	21.00%	21.00%	21.00%
Percentage of annual revenue					10.00%	10.00%
Accounted of revenue percentage					10.60%	14.00%	10.00%
Accounts receivable (in Dollars)					$ 2,100,000
Accounts receivable (in Dollars)						$ 500,000
Percentage of net Liabilities of Foreign Operations					0.70%	0.20%
Revenue, net					10.00%
Totaled of revenue, net					37.00%
Percentage of total accounts receivable					80.00%	65.00%
Deferred issuance costs (in Dollars)					$ 2,200,000
Product warranties term					10 years
Monitoring service term					20 years
Revenue (in Dollars)					$ 1,100,000
Weighted average term			3 years 8 months 12 days		2 years 8 months 12 days
Advertising expenses (in Dollars)					$ 400,000	$ 100,000
Tax benefits percentage					50.00%
Lease term					1 year
operating lease ROU assets (in Dollars)					$ 1,500,000
lease liabilities (in Dollars)					$ 1,700,000
Product [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Totaled of revenue, net					1.00%	1.00%
Maximum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Useful life intangible assets range			3 years
Warranty period					25 years
Minimum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Useful life intangible assets range			10 years
Warranty period					20 years
Roth CH Acquisition IV Co. [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Accumulated deficit (in Dollars)			$ (995,032)		$ (583,950)	$ (405,732)
Offering costs amount (in Dollars)			$ 1,646,673		$ 1,646,673
Number of shares redeemed (in Shares)	9,121,751				9,121,751
Common stock subject to possible redemption (in Shares)			2,378,249		2,378,249	11,500,000
Redemption value per share (in Dollars per share)			$ 10.3		$ 10.23	$ 10.15
Effective tax rate			18.06%	0.00%	182.20%	0.00%
Statutory federal income tax rate		1.00%	21.00%	21.00%	21.00%	21.00%
Warrants exercisable to purchase (in Shares)			5,980,750		5,980,750
Federal depositary insurance coverage (in Dollars)			$ 250,000		$ 250,000
Accounted of revenue percentage					100.00%
Roth CH Acquisition IV Co. [Member] \| Common Stock Subject To Redemption [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Number of shares redeemed (in Shares)					9,121,751
Common stock subject to possible redemption (in Shares)			2,378,249		2,378,249
foreign customers [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Revenue, net					73.00%	61.00%
Foreign Operations [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Revenue, net					10.00%
Totaled of revenue, net					27.00%
Customer Deposits [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Weighted average term					2 years

Long-Term Debt (Details) - USD ($)		1 Months Ended			3 Months Ended		12 Months Ended
Long-Term Debt (Details) - USD ($)	Jan. 09, 2023	Jan. 31, 2022	Dec. 31, 2021	Jan. 31, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Jan. 31, 2023	Jan. 18, 2022	Feb. 28, 2021	Nov. 30, 2013
Long-Term Debt (Details) [Line Items]
Exchange for cash	$ 50,000,000
Percentage of rate of interest	5.00%
Accrued interest					$ 600,000
unamortized debt issuance costs		$ 500,000					$ 500,000		$ 200,000
Lender fees		$ 3,100,000
Long-term debt					300,000		200,000
Amortization to debt issuance costs					$ 47,000	$ 100,000
Issued principal amount										$ 25,000,000
Fixed interest rate										5.50%
Incurred issuance costs							$ 400,000
Effective interest rate							6.41%
Expenses related to lender fees							$ 3,100,000
Warrants issued fair value							$ 0.2
Common stock shares (in Shares)							8,208,682
Exercise price per share (in Dollars per share)							$ 0.5167
Convertible preferred stock issued (in Shares)					199,145,285							1,532,480
Promissory note unsecured loan amount				$ 900,000
Aggregate outstanding amount				$ 1,800,000
Fixed interest rate				1.00%
Gain on extinguishment of amount			$ 1,800,000		$ 171,000	$ 3,613,000	$ 3,613,000	$ (1,801,000)
Net debt issuance costs			$ 600,000				200,000	600,000
Amortization of debt issuance costs							300,000	$ 1,600,000
Series D convertible preferred stock
Long-Term Debt (Details) [Line Items]
Amortization to debt issuance costs							$ 700,000
Convertible preferred stock issued (in Shares)				17,007,606	49,342,160						17,007,606

Fair Value of Financial Instruments (Details) - Schedule of preferred stock warrant liability - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Preferred Stock Warrant Liability [Abstract]
Balance at Beginning	$ 1,507,000	$ 487,000	$ 295,000
Change in fair value	$ 307,000	1,020,000	192,000
Balance at Ending		$ 1,507,000	$ 487,000

Summary of Significant Accounting Policies (Details) - Schedule of diluted weighted-average shares of common stock outstanding - shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule Of Diluted Weighted Average Shares Of Common Stock Outstanding Abstract
Convertible preferred stock		165,578,120
Convertible preferred stock warrants		1,185,599
Common stock warrants	758,891	8,208,682
Convertible promissory note	23,376,468
Stock options	1,367,000	17,604,360
Total	25,502,359	192,576,761

Liquidity and Going Concern

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Liquidity and Going Concern

2. Liquidity and Going Concern

Tigo follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 205-40, Presentation of Financial Statements - Going Concern, which requires management to assess Tigo’s ability to continue as a going concern within one year after the date the consolidated financial statements are issued.

Tigo has incurred recurring net losses and negative cash flows from operating activities since inception and has an accumulated deficit of $62.2 million at December 31, 2022. Management believes that with the existing cash, cash equivalents, and restricted cash as of December 31, 2022, an increasing customer base, as well as proper management of expenditures, Tigo has sufficient resources to sustain operations through March 2024. However, there is no certainty that management will be successful in these efforts and, if Tigo requires additional debt or equity financing, there is no assurance that it will be available at terms acceptable to Tigo, or at all.

Inventory, Net (Details) - Schedule of major classes of inventory consisted - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Major Classes Of Inventory Consisted Abstract
Raw materials	$ 1,051	$ 1,869	$ 6,788
Work in process	31	31
Finished goods	35,760	23,293	3,687
Inventory reserve	(199)	(278)	(437)
Inventory, net	$ 36,643	$ 24,915	$ 10,069

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per common share - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Redeemable common stock
Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per common share [Line Items]
Allocation of net loss, as adjusted	$ (137,936)	$ (247,320)
Basic weighted average shares outstanding	11,425,027	4,505,479
Basic net loss per common share	$ (0.01)	$ (0.05)
Non-redeemable common stock
Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per common share [Line Items]
Allocation of net loss, as adjusted	$ (40,282)	$ (155,222)
Basic weighted average shares outstanding	3,336,500	2,827,725
Basic net loss per common share	$ (0.01)	$ (0.05)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 55
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Stock-Based Compensation (Details) - Schedule of condensed consolidated statements of operations and comprehensive income (loss) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of condensed consolidated statements of operations and comprehensive income (loss) [Abstract]
Research and development	$ 49	$ 6	$ 154	$ 43
Sales and marketing	173	4	318	80
Cost of sales	22	2	65	10
General and administrative	122	14	276	46
Total stock-based compensation	$ 366	$ 26	$ 813	$ 179

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

Related Party Transactions (Details) - USD ($)								1 Months Ended					3 Months Ended	12 Months Ended
Related Party Transactions (Details) - USD ($)	Dec. 20, 2022	Dec. 05, 2022	Mar. 31, 2022	Aug. 10, 2021	Jul. 01, 2021	Mar. 03, 2021	Jun. 29, 2020	Dec. 16, 2022	Jun. 29, 2020	Feb. 28, 2019	Feb. 19, 2019	Nov. 30, 2013	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Feb. 14, 2023
Related Party Transactions (Details) [Line Items]
Repaid amount			$ 100,000
Purchased shares (in Shares)													8,208,682
Aggregate principal amount												$ 600,000
Issuance of common stock (in Shares)												9,327,903
Promissory notes bear interest												1.73%
Convertible preferred stock (in Shares)												1,532,480	199,145,285
Promissory notes interest														$ 100,000
Interest additional payment														200,000
General and administrative expenses														$ 200,000
Additional shares (in Shares)														282,836
Promissory notes from the former directors															$ 100,000
Aggregate purchase price
Common stock, shares outstanding (in Shares)													29,643,434	23,442,353	20,580,109
Roth CH Acquisition IV Co. [Member]
Related Party Transactions (Details) [Line Items]
Repaid amount						$ 200,000
Aggregate shares (in Shares)		300,000									100		375,000
Aggregate purchase price					$ 8,643						$ 25,000
Common stock dividend shares (in Shares)									43,125
Aggregate Common stock shares (in Shares)					1,490,874				4,312,500
Cancelled shares (in Shares)					1,437,500
Purchased shares (in Shares)					53,374
Percentage of issued and outstanding shares													20.00%
Fair value of shares sold (in Shares)													53,374
Fair value of shares sold per share (in Dollars per share)														$ 9.2
Aggregate principal amount						200,000
Cash paid								$ 135,440
Description of business combination													The Initial Stockholders have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until (1) with respect to 50% of the Founder Shares, the earlier of six months after the completion of a Business Combination and the date on which the closing price of the common stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing after a Business Combination and (2) with respect to the remaining 50% of the Founder Shares, six months after the completion of a Business Combination, or earlier, in either case, if, subsequent to a Business Combination, the Company completes a liquidation, merger, stock exchange or other similar transaction which results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property.
Number of share cancelled (in Shares)	9,121,751													9,121,751
Common stock, shares outstanding (in Shares)													3,336,500	3,336,500	3,336,500
Percentage of transfer of founder shares with certain exceptions													50.00%
Aggregate principal amount																$ 200,000
Company paid								$ 135,440
Roth CH Acquisition IV Co. [Member] \| Commercial Paper [Member]
Related Party Transactions (Details) [Line Items]
Aggregate principal amount																$ 200,000
Officer [Member] \| Roth CH Acquisition IV Co. [Member]
Related Party Transactions (Details) [Line Items]
Aggregate purchase price					$ 464
Fair value of shares sold (in Shares)													323,446
Fair value of shares sold per share (in Dollars per share)													$ 6.06
Founder Shares [Member] \| Roth CH Acquisition IV Co. [Member]
Related Party Transactions (Details) [Line Items]
Common stock dividend shares (in Shares)							43,125
Number of share issued (in Shares)										100
Aggregate purchase price					$ 8,643					$ 25,000
Aggregate number of shares owned (in Shares)							4,312,500		4,312,500
Shares subject to forfeiture (in Shares)					1,490,874
Number of share cancelled (in Shares)					1,437,500
Common stock, shares outstanding (in Shares)					2,875,000
Percentage of issued and outstanding shares after the Initial Public Offering collectively held by initial stockholders					20.00%
Stock price trigger to transfer, assign or sell any shares or warrants of the company, after the completion of the initial business combination (in Dollars per share)													$ 12.5
Threshold trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination													20
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination													30
Percentage of transfer of remaining founder shares with certain exceptions													50.00%
Founder Shares [Member] \| Officer [Member] \| Roth CH Acquisition IV Co. [Member]
Related Party Transactions (Details) [Line Items]
Number of share issued (in Shares)					53,374								53,374
Aggregate purchase price					$ 464
Fair value upon the grant date													$ 323,446
Fair value upon the grant date (in Dollars per share)													$ 6.06
Founder Shares [Member] \| Underwriter Over-allotment Option Was Not Exercised In Full [Member] \| Roth CH Acquisition IV Co. [Member]
Related Party Transactions (Details) [Line Items]
Shares subject to forfeiture (in Shares)					375,000
Founder Shares [Member] \| Underwriter Over-allotment Option Exercised In Full [Member] \| Roth CH Acquisition IV Co. [Member]
Related Party Transactions (Details) [Line Items]
Shares subject to forfeiture (in Shares)					0
Promissory Note with Related Party [Member] \| Roth CH Acquisition IV Co. [Member]
Related Party Transactions (Details) [Line Items]
Aggregate principal amount						$ 200,000
Note payable														$ 0
Promissory Note with Related Party [Member] \| Roth CH Acquisition IV Co. [Member] \| IPO [Member]
Related Party Transactions (Details) [Line Items]
Outstanding balance under the promissory note				$ 200,000
Related Party Loans [Member] \| Roth CH Acquisition IV Co. [Member]
Related Party Transactions (Details) [Line Items]
Note payable													$ 200,000
Related Party Loans [Member] \| Roth CH Acquisition IV Co. [Member] \| Working Capital Loans Warrant [Member]
Related Party Transactions (Details) [Line Items]
Working capital													$ 0	$ 0
Founder Shares [Member] \| Roth CH Acquisition IV Co. [Member]
Related Party Transactions (Details) [Line Items]
Aggregate shares (in Shares)					2,875,000

Income Tax (Details) - Schedule of net deferred tax assets - Roth CH Acquisition IV Co. [Member] - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets
Net operating loss carryforward		$ 30,909
Startup/Organizational expenses	258,742	54,038
Total deferred tax assets	258,742	84,947
Valuation allowance	(258,742)	(84,947)
Deferred tax assets, net of valuation allowance

Subsequent Events (Details) - USD ($)										3 Months Ended		12 Months Ended
Subsequent Events (Details) - USD ($)	May 10, 2023	Apr. 10, 2023	Mar. 10, 2023	Feb. 14, 2023	Feb. 10, 2023	Jan. 31, 2023	Dec. 09, 2022	Dec. 08, 2022	Jul. 01, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Feb. 28, 2023	Dec. 16, 2022	Dec. 31, 2021
Subsequent Events (Details) [Line Items]
Cumulative dividends										$ 12,600
Cash paid										$ 1,800
Purchase shares (in Shares)										8,208,682
Purchase price						$ 9,000,000
Rollover equity						8,200,000
Cash						800,000
Aggregate principal amount						$ 50,000,000
Interest rate						5.00%
Convertible promissory						$ 17,600,000				$ 50,000,000
Patent purchase price													$ 500,000
Royalty fee rate												10.60%	10.00%		14.00%
Tigo Energy, Inc [Member]
Subsequent Events (Details) [Line Items]
Payment made to non redeeming stockholders	$ 326,362
Share issue price by initial stockholders, on one month extension (in Dollars per share)					$ 0.05
Private placement units [Member]
Subsequent Events (Details) [Line Items]
Purchase shares (in Shares)										424,000
Roth CH Acquisition IV Co. [Member]
Subsequent Events (Details) [Line Items]
Purchase shares (in Shares)									53,374
Purchase price												$ 600,000,000
Royalty fee rate												100.00%
Payment made to non redeeming stockholders														$ 135,440
Principal amount of loan				$ 200,000
Roth CH Acquisition IV Co. [Member] \| Tigo Energy, Inc [Member]
Subsequent Events (Details) [Line Items]
Payment made to non redeeming stockholders		$ 326,362	$ 1		$ 326,362
Share issue price by initial stockholders, on one month extension (in Dollars per share)	$ 0.05	$ 0.05	$ 0.05
Unsecured promissory note [Member]
Subsequent Events (Details) [Line Items]
Principal amount of loan				200,000
Subsequent Event [Member] \| Roth CH Acquisition IV Co. [Member] \| Tigo Energy, Inc [Member]
Subsequent Events (Details) [Line Items]
Payment made to non redeeming stockholders	$ 1	$ 163,181
Share issue price by initial stockholders, on one month extension (in Dollars per share)	$ 0.05	$ 0.05
Non Redemption Agreement [Member]
Subsequent Events (Details) [Line Items]
Payment made to non redeeming stockholders														135,440
Share issue price by initial stockholders, on one month extension (in Dollars per share)			$ 0.05		$ 0.05
Repaid loan				$ 200,000
Non Redemption Agreement [Member] \| Tigo Energy, Inc [Member]
Subsequent Events (Details) [Line Items]
Share issue price by initial stockholders, on one month extension (in Dollars per share)					$ 0.05
Non Redemption Agreement [Member] \| Roth CH Acquisition IV Co. [Member]
Subsequent Events (Details) [Line Items]
Payment made to non redeeming stockholders										$ 163,182		$ 135,440		$ 135,440
Share issue price by initial stockholders, on one month extension (in Dollars per share)							$ 0.05	$ 0.05
Non Redemption Agreement [Member] \| Roth CH Acquisition IV Co. [Member] \| Tigo Energy, Inc [Member]
Subsequent Events (Details) [Line Items]
Payment made to non redeeming stockholders			$ 1		$ 163,181
Share issue price by initial stockholders, on one month extension (in Dollars per share)			$ 1
Sponsor [Member]
Subsequent Events (Details) [Line Items]
Purchase shares (in Shares)										1,645,000
Tigo Energy, Inc [Member] \| Non Redemption Agreement [Member]
Subsequent Events (Details) [Line Items]
Payment made to non redeeming stockholders			$ 163,182		$ 163,182

Accounting Policies, by Policy (Policies)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Accounting Policies, by Policy (Policies) [Line Items]

Basis of Presentation

The accompanying unaudited condensed consolidated interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Any reference in these notes to applicable guidance is meant to refer to GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASU”) promulgated by the Financial Accounting Standards Board (“FASB”).

In the opinion of management, the accompanying unaudited condensed consolidated interim financial statements include all normal and recurring adjustments (which consist primarily of accruals, estimates and assumptions that impact the unaudited condensed consolidated interim financial statements) considered necessary to present fairly Tigo’s consolidated financial position as of March 31, 2023 and its consolidated results of operations, cash flows, and convertible preferred stock and changes in stockholders’ deficit for the three months ended March 31, 2023 and 2022. Operating results for the three months ended March 31, 2023 are not necessarily

indicative of the results that may be expected for the full year ending December 31, 2023. The unaudited condensed consolidated interim financial statements, presented herein, do not contain all of the required disclosures under GAAP for annual consolidated financial statements. The condensed consolidated balance sheet as of December 31, 2022 has been derived from the audited consolidated balance sheet as of that date. The accompanying unaudited condensed consolidated interim financial statements should be read in conjunction with the annual audited consolidated financial statements and related notes thereto for the year ended December 31, 2022.

Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Any reference in these notes to applicable guidance is meant to refer to GAAP as found in the ASC and Accounting Standards Updates (“ASU”) promulgated by the FASB.

Principles of Consolidation

Basis of Consolidation

The unaudited condensed consolidated interim financial statements include the accounts of Tigo and its wholly-owned subsidiaries: Tigo Energy Israel Ltd. and Foresight Energy, Ltd. (“fSight”) which are incorporated in Israel, in addition to Tigo Energy Italy SRL and Tigo Energy Systems Trading (Suzhou) Company, Limited which are incorporated in Italy and China, respectively (collectively, the “Company”). All intercompany transactions and balances have been eliminated in consolidation. The Company has determined the functional currency of the subsidiaries to be the United States (U.S.) dollar. The Company remeasures monetary assets and liabilities of its foreign operations at exchange rates in effect at the balance sheet date and nonmonetary assets and liabilities at their historical exchange rates. Expenses are remeasured at the weighted-average exchange rates during the relevant reporting period. These remeasurement gains and losses are recorded in other (income) expense, net in the condensed consolidated statements of operations and comprehensive income (loss) and were not material for the periods ended March 31, 2023 and 2022.

Basis of Consolidation

The consolidated financial statements include the accounts of Tigo and its wholly-owned subsidiaries: Tigo Energy Israel, Ltd., Tigo Energy Italy SRL, and Tigo Energy Systems Trading (Suzhou) Company, Limited, which are incorporated in Israel, Italy, and China, respectively (collectively, the “Company”). All intercompany transactions and balances have been eliminated in consolidation. The Company has determined the functional currency of the subsidiaries to be the United States (U.S.) dollar. The Company remeasures monetary assets and liabilities of its foreign operations at exchange rates in effect at the balance sheet date and nonmonetary assets and liabilities at their historical exchange rates. Expenses are remeasured at the weighted-average exchange rates during the relevant reporting period. These remeasurement gains and losses are recorded in other expense in the consolidated statements of operations and were not material for the years ended December 31, 2022 and 2021.

Reclassification

Certain prior period amounts in the unaudited condensed consolidated financial statements and accompanying notes have been reclassified to conform to the current period’s presentation.

Reclassification

Certain prior period amounts in the consolidated financial statements and accompanying notes have been reclassified to conform to the current period’s presentation.

Liquidity and Going Concern

Liquidity and Going ConcernThe Company follows the provisions of FASB ASC Topic 205-40, Presentation of Financial Statements — Going Concern, which requires management to assess Tigo’s ability to continue as a going concern within one year after the date the unaudited condensed consolidated interim financial statements are issued.The Company has historically incurred recurring net losses and negative cash flows from operating activities and has an accumulated deficit of $55.3 million at March 31, 2023. Management believes that with the existing cash, cash equivalents, and marketable securities as of March 31, 2023, and an increasing customer base, as well as proper management of expenditures, Tigo has sufficient resources to sustain operations through May 2024. However, there is no certainty that management will be successful in these efforts and, if Tigo requires additional debt or equity financing, there is no assurance that it will be available at terms acceptable to Tigo, or at all.

Cash and Cash Equivalents

The Company’s cash and cash equivalents include short-term highly-liquid investments with an original maturity of 90 days or less when purchased and are carried at fair value in the accompanying condensed consolidated balance sheets. The Company considers all highly-liquid investments with a remaining maturity of three months or less at the date of purchase to be cash equivalents. Cash equivalents consists of investments in a money market funds.

Cash and Cash Equivalents

The Company’s cash and cash equivalents include short-term highly-liquid investments with an original maturity of 90 days or less when purchased and are carried at fair value in the accompanying consolidated balance sheets. The Company considers all highly-liquid investments with a remaining maturity of three months or less at the date of purchase to be cash. Cash consists primarily of amounts in checking and savings accounts.

Cash and Marketable Securities Held in Trust Account

Marketable Securities

The Company’s marketable securities consist of investments in U.S. agency securities and corporate bonds that are classified as available-for-sale. The securities are carried at fair value with the unrealized gains and losses included in accumulated other comprehensive income, a component of stockholders’ deficit. Realized gains, losses, and declines in value determined to be other than temporary are included in the Company’s unaudited condensed consolidated statements of operations and comprehensive income (loss).

Business Combinations

The Company accounts for business combinations under ASC Topic 805, Business Combinations using the acquisition method of accounting, and accordingly, the assets and liabilities of the acquired business are recorded at their fair values at the date of acquisition. The fair values assigned, defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between willing market participants, are based on estimates and assumptions determined by management. These valuations require the Company to make significant estimates and assumptions, especially with respect to intangible assets. The Company records the excess consideration over the aggregate fair value of tangible and intangible assets, net of liabilities assumed, as goodwill. All acquisition costs are expensed as incurred. Upon acquisition, the accounts and results of operations are included as of and subsequent to the acquisition date.

If the initial accounting for a business combination is incomplete by the end of a reporting period that falls within the measurement period, the Company reports provisional amounts in the unaudited condensed consolidated interim financial statements. During the measurement period, the provisional amounts recognized at the acquisition date will be adjusted to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement of the amounts recognized as of that date and the Company records those adjustments in the unaudited condensed consolidated interim financial statements.

Goodwill and Intangible Assets

Goodwill represents the excess of the purchase price over the identifiable tangible and intangible assets acquired in addition to liabilities assumed arising from the business combination. Initially the Company measures goodwill based upon the value of the consideration paid plus or minus net assets assumed. The goodwill arising from the Company’s acquisition is attributable to the value of the potential expanded market opportunity with new customers. The goodwill balance as of March 31, 2023 relates to the Company’s purchase of fSight.

Intangible assets have either an identifiable or indefinite useful life. Intangible assets are recorded at cost or when acquired as part of a business combination at estimated fair value. Intangible assets with identifiable useful lives are amortized on a straight-line basis over their economic or legal life, whichever is shorter. The Company’s amortizable intangible assets consist primarily of patents, trade names, developed technology, and customer relationships. The useful life of these intangible assets range from 3 to 10 years.

Goodwill is not amortized but is subject to annual impairment testing unless circumstances dictate more frequent assessments. The Company will perform an annual impairment assessment for goodwill and more frequently whenever events or changes in circumstances indicate that the fair value of the asset may be less than the carrying amount.

Fair Value of Financial Instruments

defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The inputs or methodology used for valuing financial instruments are not necessarily an indication of the risk associated with those financial instruments. The three-level hierarchy for fair value measurement is defined as follows:

• Level 1:		Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
• Level 2:		Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liabilities.
• Level 3:		Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).

Fair Value of Financial Instruments

The Company uses a three-level hierarchy, which prioritizes, within the measurement of fair value, the use of market-based information over entity-specific information for fair value measurement based on the nature of inputs used in the valuation of an asset or liability as of the measurement date. Fair value focuses on an exit price and is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The inputs or methodology used for valuing financial instruments are not necessarily an indication of the risk associated with those financial instruments. The three-level hierarchy for fair value measurement is defined as follows:

		Level 1:		Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
		Level 2:		Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liabilities.
		Level 3:		Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).

Management believes that the carrying amounts of the Company’s financial instruments, including cash and cash equivalents, restricted cash, accounts receivable and accounts payable approximate fair value due to the short-term nature of these instruments.

Revenue Recognition

The Company follows ASC Topic 606, Revenue from Contracts with Customers (“ASC Topic 606”) for revenue recognition. In accounting for contracts with customers:

The Company determines revenue recognition through the following steps:

• Identification of the contract, or contracts, with a customer

• Identification of the performance obligations in the contract

• Determination of the transaction price

• Allocation of the transaction price to the performance obligations in the contract

• Recognition of revenue when, or as, the Company satisfies a performance obligation

The Company’s primary source of revenue is the sale of its hardware products. The Company’s hardware products are fully functional at the time of shipment and do not require modification or customization for customers to use the products. The Company sells its products primarily to distributors that resell the Company’s products to end users. Distributors do not have general rights of return and generally order goods for immediate resale to end customers. The Company uses present right to payment and transfer of title as indicators to determine the transfer of control to the customer. The Company recognizes revenue at a point in time when its performance obligation has been satisfied and control of the product is transferred to the customer, which generally aligns with shipping terms. Contract shipping terms include ExWorks (“EXW”), FOB Shipping Point and FOB Destination incoterms. Under EXW (meaning the seller fulfills its obligation to deliver when it makes goods available at its premises, or another specified location, for the buyer to collect), the performance obligation is satisfied and control is transferred at the point when the customer is notified that their order is available for pickup. Under FOB Shipping Point, control is transferred to the customer at the time the good is transferred to the shipper and under FOB Destination, at the time the customer receives the goods. The Company deduct sales returns to arrive at revenue, net. Sales tax and other similar taxes are excluded from revenues. The Company has made the election to account for shipping and handling as activities to fulfill the promise to transfer the product and as such records amounts charged to customers for shipping and handling as revenue and the related costs are included in cost of revenues.

The Company typically incurs incremental costs to acquire customer contracts in the form of sales commissions; however, because the expected benefit from these contracts is one year or less, the Company expenses these amounts as incurred.

Product warranty costs are recorded as expense to cost of revenue based on customer history, historical information and current trends.

Sales of the Company’s hardware products include the Company’s web-based monitoring service which represents a separate performance obligation. Monitoring service revenue represented less than 1% of the total revenue, net during the three months ended March 31, 2023 and 2022. The allocation of revenue between the hardware and monitoring service deliverables is based on the Company’s best estimate of the standalone selling price determined by considering multiple factors, including internal costs, gross margin and historical selling practices. Revenue from the monitoring service is recognized ratably as the services are performed over the period of the monitoring service, up to 20 years.

Deferred revenue or contract liabilities consists of payments received from customers in advance of revenue recognition for the Company’s products and service. The current portion of deferred revenue represents the unearned revenue that will be earned within 12 months of the balance sheet date. Correspondingly, noncurrent deferred revenue represents the unearned revenue that will be earned after 12 months from the balance sheet date.

The following table summarizes the changes in deferred revenue:

	Three Months Ended March 31, (Unaudited)
(in thousands)	2023			2022
Balance at the beginning of the period	$	1,122		$	232
Deferral of revenue		12,198			2,285
Recognition of unearned revenue		(11,712	)		(1,666	)
Balance at the end of the period	$	1,608		$	851

As of March 31, 2023, the Company expects to recognize $1.6 million from remaining performance obligations over a weighted average term of 1.7 years.

The Company recognized approximately $0.7 million and $0.2 million in revenue that was included in the beginning contract liabilities balance during the three months ended March 31, 2023 and 2022, respectively.

Revenue Recognition

The Company complies with ASC Topic 606, Revenue from Contracts with Customers (“ASC Topic 606”) for revenue recognition. In accounting for contracts with customers:

The Company determines revenue recognition through the following steps:

• Identification of the contract, or contracts, with a customer

• Identification of the performance obligations in the contract

• Determination of the transaction price

• Allocation of the transaction price to the performance obligations in the contract

• Recognition of revenue when, or as, the Company satisfies a performance obligation

The Company’s primary source of revenue is the sale of its hardware products. The Company’s hardware products are fully functional at the time of shipment and do not require modification or customization for customers to use the products. The Company sells its products primarily to distributors that resell the Company’s products to end users. Distributors do not have general rights of return and generally order goods for immediate resale to end customers. The Company uses present right to payment and transfer of title as indicators to determine the transfer of control to the customer. The Company recognizes revenue at a point in time when its performance obligation has been satisfied and control of the product is transferred to the customer, which generally aligns with shipping terms. Contract shipping terms include ExWorks (“EXW”), FOB Shipping Point and FOB Destination incoterms. Under EXW (meaning the seller fulfills its obligation to deliver when it makes goods available at its premises, or another specified location, for the buyer to collect), the performance obligation is satisfied and control is transferred at the point when the customer is notified that their order is available for pickup. Under FOB Shipping Point, control is transferred to the customer at the time the good is transferred to the shipper and under FOB Destination, at the time the customer receives the goods. We deduct sales returns to arrive at revenue, net. Sales tax and other similar taxes are excluded from revenues. The Company has made the election to account for shipping and handling as activities to fulfill the promise to transfer the product and as such records amounts charged to customers for shipping and handling as revenue and the related costs are included in cost of revenues.

Product warranty costs are recorded as expense to cost of revenue based on customer history, historical information and current trends.

Sales of the Company’s hardware products include the Company’s web-based monitoring service which represents a separate performance obligation. Monitoring service revenue represented less than 1% of the total revenue, net during the years ended December 31, 2022 and 2021. The allocation of revenue between the hardware and monitoring service deliverables is based on the Company’s best estimate of the standalone selling price determined by considering multiple factors, including internal costs, gross margin and historical selling practices. Revenue from the monitoring service is recognized ratably as the services are performed over the period of the monitoring service, up to 20 years.

The following table summarizes the changes in deferred revenue and customer deposits:

	Year Ended December 31,
(in thousands)	2022			2021
Balance at January 1	$	232		$	250
Deferral of revenue		20,327			50
Recognition of unearned revenue		(19,437	)		(68	)
Balance at December 31	$	1,122		$	232

As of December 31, 2022, the Company expects to recognize $1.1 million from remaining performance obligations over a weighted average term of 2 years.

Net Loss per Common Share

Net Income (Loss) Per Common Share

Basic net income (loss) per share of common stock is computed by dividing net income (loss) attributable to common stockholders by the weighted-average number of shares of common stock outstanding during each period, without consideration for potential dilutive shares of common stock. Diluted net income (loss) per share of common stock is computed by dividing the net income (loss) attributable to common stockholders by the weighted-average number of common share equivalents outstanding for the period determined using the treasury-stock method and if-converted method, as applicable. Basic and diluted net income (loss) per share attributable to common stockholders is presented in conformity with the two-class method required for participating securities, which include convertible preferred stock.

Under the two-class method, net income (loss) is adjusted by the difference between the fair value of consideration transferred and the carrying amount of convertible preferred stock during periods where the Company redeems its convertible preferred stock. The remaining earnings (undistributed earnings) are allocated to common stock and each series of convertible preferred stock to the extent that each preferred security may share in earnings as if all of the earnings for the period had been distributed. The total earnings allocated to common stock is then divided by the number of outstanding shares to which the earnings are allocated to determine the earnings per share. The two-class method is not applicable during periods with a net loss, as the holders of the convertible preferred stock have no obligation to fund losses.

The following table sets forth the computation of basic and diluted net income (loss) per share to common stockholders:

	Three Months Ended March 31, (Unaudited)
(in thousands, except share and per share data)	2023			2022
Basic net income (loss) per common share calculation:
Net income (loss) attributable to common stockholders	$	4,758		$	(6,487	)
Less: undistributed earnings to participating shareholders		(4,176	)		—
Net income (loss) attributable to common stockholders – basic		582			(6,487	)
Weighted-average shares of common stock outstanding – basic		27,779,209			20,624,803
Net income (loss) per share of common stock, basic	$	0.02		$	(0.31	)

Diluted net income (loss) per common share calculation:
Net income (loss) attributable to common stockholders – diluted	$	582		$	(6,487	)
Weighted-average shares of common stock outstanding, basic		27,779,209			20,624,803
Stock options		13,532,987			—
Warrants		5,852,334			—
Weighted-average shares of common stock, diluted		47,164,530			20,624,803
Net income (loss) per share of common stock – diluted	$	0.01		$	(0.31	)

The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding, as they would be anti-dilutive:

	As of March 31, (Unaudited)
	2023	2022
Convertible preferred stock	—	165,578,120
Convertible preferred stock warrants	—	1,185,599
Common stock warrants	758,891	8,208,682
Convertible promissory note	23,376,468	—
Stock options	1,367,000	17,604,360
	25,502,359	192,576,761

Net Loss Per Common Share

The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding, as they would be anti-dilutive:

	As of December 31,
	2022	2021
Convertible preferred stock	199,145,285	165,578,120
Convertible preferred stock warrants	1,064,446	1,185,599
Common stock warrants	8,208,682	8,208,682
Stock options	18,270,912	18,086,501
	226,689,325	193,058,902

Recent Accounting Standards

Recently Adopted Accounting Pronouncements

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses, which requires financial assets measured at amortized cost basis to be presented at the net amount expected to be collected. This standard is effective for fiscal years beginning after December 15, 2022. The Company adopted the guidance using the modified retrospective approach as of January 1, 2023 which resulted in no cumulative effect adjustment to accumulated deficit and did not have a material impact on the Company’s unaudited condensed consolidated interim financial statements.

In December 2019, the FASB issued ASU No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” This ASU removes specific exceptions to the general principles in Accounting Standards Codification (“ASC”) Topic 740, “Accounting for Income Taxes” (“Topic 740”) and simplifies certain GAAP requirements. ASU 2019-12 is effective for non-public business entities’ interim periods within those fiscal years, beginning after December 15, 2022. Depending on the amendment, adoption may be applied on a retrospective, modified retrospective or prospective basis. Based on the Company’s assessment of this ASU, the Company has concluded it will not have a material impact on the accounting and disclosures for income taxes. However, once the one-year purchase price allocation adjustment period with fSight becomes final, the Company will reassess the impact of this ASU on the combined entity.

In February 2016, the FASB issued ASU No. 2016-02, Leases, which requires a lessee to record a right-of-use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The standard is effective for the Company for reporting periods beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The Company adopted annual reporting the guidance using the modified retrospective approach to apply the standard as of January 1, 2022, with no retrospective adjustments to prior periods on the Company’s annual consolidated financial statements and related notes thereto for the year ended December 31, 2022. As permitted under the new guidance, the Company elected the package of practical expedients, which allowed the Company to retain prior conclusions regarding lease identification, classification and initial direct costs. For the Company’s lease agreements with lease and non-lease components, the Company elected the practical expedient to account for these as a single lease component for all underlying classes of assets. Additionally, for short-term leases with an initial lease term of 12 months or less and with purchase options the Company is not reasonably certain will be exercised, the Company elected to not record ROU assets or corresponding lease liabilities on the Company’s consolidated balance sheet. See “Note 10. Leases” for additional information on our leases following the adoption of this standard.

Recent Accounting Guidance Not Yet Adopted

In June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses, which requires financial assets measured at amortized cost basis to be presented at the net amount expected to be collected. As amended by ASU 2019-10, Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates, the standard is effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted for fiscal years, including interim periods within those fiscal years. Entities must adopt using a modified retrospective approach, with certain exceptions. The Company is currently evaluating the impact of adoption on the consolidated financial statements and plans to adopt for the interim period ending March 31, 2023.

Use of Estimates

The preparation of the consolidated financial statements, in conformity with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from these estimates due to risk and uncertainties, including uncertainty in the current economic environment due to the global impact of COVID-19 and the conflict in Ukraine. Key estimates in the consolidated financial statements include the identification of performance obligations in revenue recognition, inventory reserve, impairment of long-lived assets, product warrant liabilities, and the valuation of the derivative liability, preferred stock warrant liabilities and stock-based compensation, including the underlying fair value of the preferred and common stock.

Risks and Uncertainties

The Company is subject to a number of risks inherent in a business without substantial operating history, including, but not limited to, new and evolving markets, advances and trends in the development of new technology and services and regulations thereon, unfavorable economic and market conditions, competition from other companies with longer operating histories and greater financial resources, the ability to obtain adequate funding, dependence on key employees and the ability to attract and retain qualified employees.

Concentration of Credit Risk

Concentrations of Credit Risk

Financial instruments that potentially subject the Company to significant concentrations of credit risk consist of cash, restricted cash, and accounts receivable. The Company maintains deposits in federally insured financial institutions, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to significant credit risk beyond the normal credit risk associated with commercial banking relationships as the Company’s cash and restricted cash are deposited with major financial institutions in the U.S., Europe, the Middle East and Asia. At December 31, 2022 and 2021, the Company held insignificant cash in foreign bank accounts. To date, the Company has not experienced any losses on its deposits of cash.

During the year ended December 31, 2022, there was one individual customer that exceeded 10% of the Company’s annual revenue, net. This customer accounted for 10.6% of revenue, net. Accounts receivable from this customer represented $2.1 million. During the year ended December 31, 2021, there was one individual customer that exceeded 10% of the Company’s annual revenue, net. This customer accounted for 14% of revenue, net. Accounts receivable from this customer represented $0.5 million.

Segment Information

Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the chief operating decision maker (“CODM”), or decision- making group, in deciding how to allocate resources and in assessing performance. The CODM is the Company’s Chief Executive Officer. The Company views and manages its operations as a single operating segment.

Foreign Operations

Operations outside the U.S. include subsidiaries in Israel, Italy and China. Foreign operations are subject to risks inherent in operating under different legal systems and various political and economic environments. Among those risks are changes in existing tax laws, possible limitations on foreign investment and income repatriation,

government price or foreign exchange controls, and restrictions on currency exchange. Net liabilities of foreign operations were $0.7 million and $0.2 million at December 31, 2022 and 2021, respectively. Revenue, net from foreign customers represented 73% and 61% of revenue, during the years ended December 31, 2022 and 2021, respectively. There were two foreign countries individually representing greater than 10% of revenue, net during the year ended December 31, 2022 and totaled 37% of revenue, net. There were two foreign countries individually representing greater than 10% of revenue, net during the year ended December 31, 2021 and totaled 27% of revenue, net. Accounts receivable due from foreign customers was 80% and 65% of total accounts receivable at December 31, 2022 and 2021, respectively.

Restricted Cash and Reconciliation to the Consolidated Statements of Cash Flows

Restricted cash represents amounts held on deposit at a commercial bank used to secure the Company’s Senior Bonds (Note 9). The following table provides a reconciliation of the components of cash and cash equivalents and restricted cash reported in the Company’s consolidated balance sheets to the total of the amount presented in the consolidated statements of cash flows:

	December 31,
(in thousands)	2022		2021
Cash and cash equivalents	$	36,194	$	6,184
Restricted cash		1,523		1,290
Total cash, cash equivalents and restricted cash presented in the consolidated statement of cash flows	$	37,717	$	7,474

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable are recorded at the invoiced amount, do not bear interest, and are typically due 30 days from the invoice date. The Company generally does not require collateral from its customers and maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and the Company’s customers’ financial condition, the amount of accounts receivable in dispute, and the current accounts receivable aging and current payment patterns.

Inventory, net

In accordance with FASB ASU No. 2015-11, inventory is valued at the lower of cost or net realizable value (“NRV”) with cost determined under the first-in, first-out (“FIFO”) method. The determination of NRV involves numerous judgments, including estimated average selling prices based upon recent sales volumes, industry trends, existing customer orders, current contract price, future demand, pricing for the Company’s products and technological obsolescence of the Company’s products. Inventory that is obsolete, in excess of the Company’s forecasted demand or is anticipated to be sold at a loss is written down to its NRV based on expected demand and selling prices.

Property and Equipment, net

Property and equipment is stated at cost, less accumulated depreciation and amortization. Depreciation and amortization is calculated using the straight-line method over the asset’s estimated useful lives:

Fixed Asset Type		Estimated useful life in years
Machinery and equipment		7
Vehicles		5
Computer software		5
Computer equipment		5
Furniture and fixtures		5

Leasehold improvements are amortized over the shorter of the remaining lease term or expected useful lives of the improvements.

Long-Lived Assets

The Company reviews its long-lived assets, which consists of property and equipment and operating lease right-of-use assets, for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets held and used is measured by comparison of the carrying amount of an asset to future net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of their carrying cost amount or fair value less cost to sell. No impairment losses were identified for the years ended December 31, 2022 and 2021.

Deferred Issuance Costs

The Company capitalizes costs that are directly associated with in-process equity financings until such financings are consummated, at which time such costs are recorded against the gross proceeds from the applicable financing. If a financing is abandoned, deferred financing costs are expensed immediately. The Company has incurred $2.2 million in fees associated with the merger, which are recognized as deferred issuance costs in the accompanying balance sheet at December 31, 2022. Deferred issuance costs associated with our debt financing are

recorded as contra-liabilities within long-term debt, net of current maturities and unamortized debt issuance costs in the accompanying balance sheet. All amortization of deferred issuance costs is presented within the interest expense line in the consolidated statement of operations.

Customer Deposits

Customer deposits consists of deposits received by the Company, as required on certain contracts and agreements, which are refundable at the termination of the contract.

Product Warranties

The Company estimates the cost of its warranty obligations based on several key estimates: the warranty period (generally 20 to 25 years from installation for defects in design, materials, workmanship and manufacture, and generally 10 years from installation for equipment to conform to specifications and drawings applicable under normal use and service), its historical experience of known product failure rates, use of materials to repair or replace defective products and parts, and service delivery costs incurred in correcting product failures. In addition, from time to time, specific warranty accruals may be made if unforeseen technical problems arise. Should the actual experience relative to these factors differ from the estimates, the Company may be required to record additional warranty reserves.

Derivative Instruments

The convertible notes issued in January 2020, July 2019 and May 2019 contained embedded derivative instruments, representing contingent redemption options (Note 9). The contingent redemption options met the requirements for separate accounting and were accounted for as a derivative liability and single derivative instrument for each tranche of the convertible notes. The derivative instruments were recorded at fair value at inception and were subject to remeasurement to fair value at each balance sheet date, with any changes in estimated fair value recognized in the accompanying consolidated statements of operations. In 2021, the convertible notes were converted into shares of Series D in conjunction with the sale of such other shares to other investors and the derivative instruments were derecognized on such date (Note 4). There are no convertible notes or derivative instruments outstanding as of December 31, 2022 or 2021.

Convertible Preferred Stock Warrants

Freestanding warrants to purchase the Company’s convertible preferred stock are classified as liabilities on the accompanying consolidated balance sheets. The convertible preferred stock warrants are recorded as liabilities because the underlying shares of convertible preferred stock are contingently redeemable upon a deemed liquidation event. The warrants are recorded at estimated fair value and are subject to remeasurement at each balance sheet date and recorded in change in fair value of preferred stock warrant liability in the accompanying consolidated statements of operations.

Cost of Revenue

The Company includes the following in cost of revenue: product costs, warranty costs, manufacturing personnel and logistics costs, inventory reserve charges, shipping and handling costs, hosting service costs related to the monitoring service, and depreciation and amortization of manufacturing test equipment.

Stock-Based Compensation

The Company follows FASB ASU 2018-7, Compensation — Stock Compensation (ASC Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, in accounting for share-based payments granted to nonemployees for goods and services.

The Company measures the cost of employee and nonemployee services received in exchange for stock-based awards based on the grant-date fair value of the award. The Company uses the Black-Scholes option pricing model to value its stock option awards. The amount of equity-based compensation expense recognized during a period is based on the portion of the awards that are ultimately expected to vest. The Company accounts for forfeitures as they occur.

Estimating the fair value of options requires the input of subjective assumptions, including the estimated fair value of the Company’s common stock, the expected life of the options, stock price volatility, the risk-free interest rate and expected dividends. The assumptions used in the Company’s Black-Scholes option-pricing model represent management’s best estimates and involve a number of variables, uncertainties and assumptions and the application of management’s judgment, as they are inherently subjective.

Research and Development

Research and development costs are expensed as incurred and consist primarily of personnel costs and facility-related expenses. Development costs incurred subsequent to the establishment of technological feasibility related to software developed by the Company are subject to capitalization and amortization over their estimated useful lives. Because the Company believes its current process for developing software is essentially completed concurrently with the establishment of technology feasibility, software development costs have been charged to research and development expense as incurred.

Advertising Costs

All advertising costs are expensed as incurred and included in sales and marketing expenses. Advertising expenses incurred by the Company were $0.4 million and $0.1 million for the years ended December 31, 2022 and 2021, respectively.

Income Taxes

Income taxes are accounted for under the asset-and-liability method as required by ASC Topic 740, Income Taxes (“ASC Topic 740”). Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period corresponding to the enactment date. Under ASC Topic 740, a valuation allowance is required when it is more likely than not that all or some portion of the deferred tax assets will not be realized through generating sufficient future taxable income.

FASB ASC Subtopic 740-10, Accounting for Uncertainty of Income Taxes, (“ASC Topic 740-10”) defines the criterion an individual tax position must meet for any part of the benefit of the tax position to be recognized in financial statements prepared in conformity with GAAP. The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not such tax position will be sustained on examination by the taxing authorities, based solely on the technical merits of the respective tax position. The tax benefits recognized in the consolidated financial statements from such a tax position should be measured based on the largest benefit having a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority. In accordance with the disclosure requirements of ASC Topic 740-10, the Company’s policy on income statement classification of interest and penalties related to income tax obligations is to include such items as part of total interest expense and other expenses, respectively.

Recently Adopted Accounting Guidance

In August 2020, the FASB issued ASU Update No. 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (ASU 2020-06) (“ASU 2020-06”). The goal of the ASU 2020-06 is to simplify the complexity associated with applying GAAP for certain financial instruments with characteristics of liabilities and equity. More specifically, the amendments focus on the guidance for convertible instruments and derivative scope exception for contracts in an entity’s own equity. The new standard is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. Entities may adopt the guidance through either a modified retrospective method or full retrospective method. The Company evaluated and determined the impact upon adoption to the consolidated financial statements is immaterial.

In February 2016, the FASB issued ASU No. 2016-02, Leases (“ASU 2016-02” or “ASC 842”), which requires a lessee to record an operating right-of-use (“ROU”) asset and a corresponding operating lease liability on the balance sheet for all leases with terms longer than 12 months. A modified retrospective transition approach is required for lessees with leases existing at, or entered into after, the beginning of the earliest comparative period presented in the consolidated financial statements, with certain practical expedients available. The standard is effective for the Company beginning for the annual period January 1, 2022, with early adoption permitted.

The Company adopted ASC 842 effective as of January 1, 2022, using the modified retrospective approach. The Company determines whether an arrangement is or contains a lease, its classification, and its term at the lease commencement date. Leases with a term greater than one year will be recognized on the consolidated balance sheet as ROU assets, current lease liabilities, and if applicable, long-term lease liabilities. The Company includes renewal options to extend the lease term where it is reasonably certain that it will exercise these options. Lease liabilities and the corresponding ROU assets are recorded based on the present values of fixed lease payments over the lease term. Payments that are variable in nature are not included in these balance sheet calculations and are thus expensed as

incurred. The discount rate implicit in lease contracts is typically not readily determinable. As such, the Company utilizes the appropriate incremental borrowing rates, which are the rates that would be incurred to borrow on a collateralized basis, over similar terms, amounts equal to the lease payments in a similar economic environment. If significant events, changes in circumstances, or other events indicate that the lease term or other inputs have changed, the Company would reassess lease classification, remeasure the lease liability using revised inputs as of the reassessment date, and adjust the ROU assets. Lease expense is recognized on a straight-line basis over the expected lease term for operating classified leases.

As permitted under the new guidance, the Company elected the package of practical expedients, which allowed the Company to retain prior conclusions regarding lease identification, classification and initial direct costs. For the Company’s lease agreements with lease and non-lease components, the Company elected the practical expedient to account for these as a single lease component for all underlying classes of assets. Additionally, for short-term leases with an initial lease term of 12 months or less and with purchase options the Company is not reasonably certain will be exercised, the Company elected to not record ROU assets or corresponding lease liabilities on the Company’s consolidated balance sheet.

As of their January 1, 2022 adoption, the Company recorded operating lease ROU assets and lease liabilities of $1.5 million and $1.7 million, respectively. The Company’s adoption of this standard did not result in a cumulative effect adjustment being recorded to accumulated deficit as of January 1, 2022 and did not have a material impact on the Company’s consolidated statements of operations.

Revision of Prior Period Financial Statements

During 2022, the Company identified immaterial errors in its previously issued 2021 consolidated financial statements resulting from the exclusion of cumulative dividends, related to convertible preferred stockholders, in the calculation of the Company’s net loss attributable to common stockholders. This occurred for the year ended December 31, 2021, thereby understating net loss attributable to common stockholders and net loss per share of common stock.

In accordance with Staff Accounting Bulletin (“SAB”) No. 99, “Materiality,” and SAB No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements,” the Company assessed the materiality of these misstatements both quantitatively and qualitatively and determined that these errors and the related impact did not, either individually or in the aggregate, materially misstate previously issued consolidated financial statements. To reflect the correction of these immaterial errors, the Company is revising the previously issued consolidated statement of operations for the year ended December 31, 2021 in those financial statements included in this prospectus. As a result, the Company has corrected the immaterial misstatements as disclosed in the following tables for all impacted financial statement line items in prior periods presented.

	For the year ended December 31, 2021
(in thousands, except share and per share data)	As previously reported			Adjustment			As Revised
Consolidated Statements of Operations
Net loss	$	(4,863	)		—		$	(4,863	)
Dividends on Series D convertible preferred stock		—			(2,838	)		(2,838	)
Net loss attributable to common stockholders	$	(4,863	)	$	(2,838	)	$	(7,701	)
Share information:
Net loss per share of common stock, basic and diluted	$	(0.24	)	$	(0.14	)	$	(0.38	)
Weighted average common shares outstanding, basic and diluted		20,389,634			—			20,389,634

Roth CH Acquisition IV Co. [Member]

Accounting Policies, by Policy (Policies) [Line Items]

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented.

The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2022, as filed with the SEC on March 31, 2023. The interim results for the three months ended March 31, 2023 are not necessarily indicative of the results to be expected for the year ending December 31, 2023 or for any future periods.

Basis of Presentation

The accompanying consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.

Principles of Consolidation

The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation.

Cash and Cash Equivalents

The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of March 31, 2023 and December 31, 2022.

Cash and Cash Equivalents

Cash and Marketable Securities Held in Trust Account

At March 31, 2023 all of the assets held in the Trust account were held in money market funds which are invested primarily in U.S. Treasury Securities. At December 31, 2022, all of the assets held in the Trust Account were held in cash. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these investments are included in interest earned on marketable securities held in Trust Account in the accompanying statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.

Cash and Marketable Securities Held in Trust Account

At December 31, 2022, all of the assets held in the Trust Account were held in cash. At December 31, 2021, substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S. Treasury securities. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these investments are included in interest earned on marketable securities held in Trust Account in the accompanying statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.

Fair Value of Financial Instruments

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.

Fair Value of Financial Instruments

Net Loss per Common Share

The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of common stock, which are referred to as redeemable common stock and non-redeemable common stock. Income and losses are shared pro rata between the two classes of common stock. Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the period. Remeasurement associated with the redeemable shares of common stock is excluded from net loss per common share as the redemption value approximates fair value.

other contracts that could, potentially, be exercised or converted into common stocks and then share in the earnings of the Company. As a result, diluted net loss per common share is the same as basic net loss per common share for the periods presented.

The following tables reflect the calculation of basic and diluted net loss per common share (in dollars, except per share amounts):

	For the Three Months Ended March 31,
	2023						2022
	Redeemable common stock			Non-redeemable common stock			Redeemable common stock			Non-redeemable common stock
Basic and diluted net loss per common share
Numerator:
Allocation of net loss	$	(171,076	)	$	(240,006	)	$	(94,275	)	$	(27,352	)
Denominator:
Basic and diluted weighted average shares outstanding		2,378,249			3,336,500			11,500,000			3,336,500
Basic and diluted net loss per common share	$	(0.07	)	$	(0.07	)	$	(0.01	)	$	(0.01	)

Net Loss per Common Share

Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the period. Remeasurement associated with the redeemable shares of common stock is excluded from net loss per common share as the redemption value approximates fair value.

The calculation of diluted loss per common share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 5,980,750 shares of common stock in the aggregate. As of December 31, 2022 and 2021, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into common stocks and then share in the earnings of the Company. As a result, diluted net loss per common share is the same as basic net loss per common share for the periods presented.

The following tables reflect the calculation of basic and diluted net loss per common share (in dollars, except per share amounts):

	For the Year Ended December 31,
	2022						2021
	Redeemable common stock			Non-redeemable common stock			Redeemable common stock			Non-redeemable common stock
Basic and diluted net loss per common share
Numerator:
Allocation of net loss, as adjusted	$	(137,936	)	$	(40,282	)	$	(247,320	)	$	(155,222	)
Denominator:
Basic and diluted weighted average shares outstanding		11,425,027			3,336,500			4,505,479			2,827,725
Basic and diluted net loss per common share	$	(0.01	)	$	(0.01	)	$	(0.05	)	$	(0.05	)

Recent Accounting Standards

In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) which simplifies accounting for convertible instruments by removing major separation models required under GAAP. ASU 2020-06 removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023 including interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2020-06 on January 1, 2021. The adoption of ASU 2020-06 did not have an impact on the Company’s condensed consolidated financial statements.

Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s condensed consolidated financial statements.

Recent Accounting Standards

In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) which simplifies accounting for convertible instruments by removing major separation models required under GAAP. ASU 2020-06 removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023 including interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2020-06 on January 1, 2021. The adoption of ASU 2020-06 did not have an impact on the Company’s consolidated financial statements.

Use of Estimates

The preparation of the condensed consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period.

Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the condensed consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.

Use of Estimates

The preparation of the consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period.

Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times may exceed the Federal Depository Insurance Corporation coverage limit of $250,000. The Company has not experienced losses on these accounts.

Concentration of Credit Risk

Income Taxes

The Company accounts for income taxes under ASC 740, “Income Taxes.” ASC 740, Income Taxes, requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the unaudited condensed consolidated financial statements and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. As of March 31, 2023 and December 31, 2022, the Company’s deferred tax asset had a full valuation allowance recorded against it. The Company’s effective tax rate was (18.06%) and 0.00% for the three months ended March 31, 2023 and 2022, respectively. The effective tax rate differs from the statutory tax rate of 21% for the three months ended March 31, 2023 due to the permanent difference on M&A Expenses and the increase in the valuation allowance on the deferred tax assets. and the effective tax rate differs from the statutory rate of 21% for the three months ended March 31, 2022, due to the valuation allowance on the deferred tax assets.

ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition.

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of March 31, 2023 and December 31, 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.

The Company has identified the United States as its only “major” tax jurisdiction. The Company is subject to income taxation by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months.

Income Taxes

The Company accounts for income taxes under ASC 740, “Income Taxes.” ASC 740, Income Taxes, requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statements and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. As of December 31, 2022 and 2021, the Company’s deferred tax asset had a full valuation allowance recorded against it. Our effective tax rate was 182.20% and 0.00% for the year ended December 31, 2022 and 2021, respectively. The effective tax rate differs from the statutory tax rate of 21% for the year ended December 31, 2022 and 2021, due to franchise tax interest, state taxes, net of federal tax benefit, merger and acquisition expenses, and the valuation allowance on the deferred tax assets.

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2022 and 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.

Emerging Growth Company

The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s condensed consolidated financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Emerging Growth Company

Further, Section 102(b)(l) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s consolidated financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Offering Costs

Offering costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet date that are directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs amounted to $1,646,673, which were initially charged to temporary equity and then accreted to common stock subject to redemption upon the completion of the Initial Public Offering.

Offering Costs

Common Stock Subject to Possible Redemption

value. Conditionally redeemable common stock (including common stock that features redemption right that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events.

In connection with the stockholders vote at the Special Meeting of Stockholders held by the Company on December 20, 2022, 9,121,751 shares of common stock were tendered for redemption.

Accordingly, at March 31, 2023 and December 31, 2022, 2,378,249 shares of common stock subject to possible redemption are presented at $10.30 and $10.23 redemption value, respectively, as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheets.

The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable common stock resulted in a charge against additional paid-in capital.

At March 31, 2023 and December 31, 2022, the common stock subject to possible redemption reflected in the balance sheets was reconciled in the following table:

Common stock subject to possible redemption, December 31, 2021	$	116,725,000
Less:
Redemption of 9,121,751 shares		(93,419,442	)
Extension payment		(135,440	)
Plus:
Remeasurement of carrying value to redemption value		1,152,044
Common stock subject to possible redemption, December 31, 2022	$	24,322,162
Less:
Extension payment		(163,181	)
Plus:
Remeasurement of carrying value to redemption value		326,452
Common stock subject to possible redemption, March 31, 2023	$	24,485,433

Common Stock Subject to Possible Redemption

The Company accounts for its common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”), Topic 480 “Distinguishing Liabilities from Equity.” Shares of common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption right that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events.

In connection with the stockholders vote at the Special Meeting of Stockholders held by the Company on December 20, 2022, 9,121,751 shares of common stock were tendered for redemption.

Accordingly, at December 31, 2022 and 2021, 2,378,249 and 11,500,000 shares of common stock subject to possible redemption are presented at $10.23 and $10.15 redemption value, respectively, as temporary equity, outside of the stockholders’ (deficit) equity section of the Company’s balance sheets.

The Company recognizes changes In redemption value Immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable common stock resulted in a charge against additional paid-in capital.

At December 31, 2022 and 2021, the common stock subject to possible redemption reflected in the balance sheets was reconciled in the following table:

Gross proceeds	$	115,000,000
Less:
Common stock issuance costs		(1,646,673	)
Proceeds allocated to Public Warrants		(4,427,500	)
Plus:
Remeasurement of carrying value to redemption value		7,799,173
Common stock subject to possible redemption, December 31, 2021		116,725,000
Less:
Redemption of 9,121,751 shares		(93,419,442	)
Extension payment		(135,440	)
Plus:
Remeasurement of carrying value to redemption value		1,152,044
Common stock subject to possible redemption, December 31, 2022	$	24,322,162

Warrant Classification

The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and

each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. The Company has analyzed the Public Warrants and Private Warrants and determined they are considered to be freestanding instruments and do not exhibit any of the characteristics in ASC 480 and therefore are not classified as liabilities under ASC 480.

Warrant Classification

For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. The Company has analyzed the Public Warrants and Private Warrants and determined they are considered to be freestanding instruments and do not exhibit any of the characteristics in ASC 480 and therefore are not classified as liabilities under ASC 480.

Product Warranty Liabilities

12 Months Ended

Dec. 31, 2022

Product Warranties Disclosures [Abstract]

Product Warranty Liabilities

8. Product Warranty Liabilities

The table presented below is a summary of the changes in the Company’s product warranty liabilities:

	December 31,
(in thousands)	2022			2021
Balance at January 1	$	3,393		$	2,617
Usage and current warranty expenses		(191	)		(202	)
Accruals for warranties		1,149			978
Balance at December 31		4,351			3,393
Less: current portion		(392	)		(179	)
Warranty liability, net of current portion	$	3,959		$	3,214

Stock-Based Compensation (Details) - Schedule of fair value of each option was estimated grant using the weighted average	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of fair value of each option was estimated grant using the weighted average [Abstract]
Expected volatility	71.20%	71.78%	55.76%
Risk-free interest rate	3.90%	3.30%	1.12%
Expected term (in years)	6 years	6 years 14 days	6 years 7 months 9 days
Expected dividend yield		0.00%	0.00%

Convertible Preferred Stock and Common Stock (Details) - Schedule of convertible preferred stock - USD ($) $ in Thousands	Mar. 31, 2023	Feb. 28, 2021	Jan. 31, 2021	Nov. 30, 2013
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	203,504,244
Shares Issued and Outstanding	199,145,285			1,532,480
Carrying Value	$ 87,140
Aggregate Liquidation Preference	$ 131,207
Series E [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	36,861,678
Shares Issued and Outstanding	33,567,165
Carrying Value	$ 40,770
Aggregate Liquidation Preference	$ 45,371
Series D [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	49,342,160
Shares Issued and Outstanding	49,342,160	17,007,606	17,007,606
Carrying Value	$ 22,192
Aggregate Liquidation Preference	$ 29,831
Series C-1 [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	38,659,789
Shares Issued and Outstanding	38,659,789
Carrying Value	$ 2,180
Aggregate Liquidation Preference	$ 18,000
Series C [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	27,079,195
Shares Issued and Outstanding	26,014,749
Carrying Value	$ 11,647
Aggregate Liquidation Preference	$ 13,442
Series B-4 [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	30,739,072
Shares Issued and Outstanding	30,739,072
Carrying Value	$ 7,582
Aggregate Liquidation Preference	$ 11,199
Series B-3 [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	6,627,558
Shares Issued and Outstanding	6,627,558
Carrying Value	$ 862
Aggregate Liquidation Preference	$ 2,620
Series B-2 [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	746,602
Shares Issued and Outstanding	746,602
Carrying Value	$ 105
Aggregate Liquidation Preference	$ 340
Series B-1 [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	7,985,151
Shares Issued and Outstanding	7,985,151
Carrying Value	$ 611
Aggregate Liquidation Preference	$ 2,918
Series A-4 [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	2,447,023
Shares Issued and Outstanding	2,447,023
Carrying Value	$ 661
Aggregate Liquidation Preference	$ 4,182
Series A-3 [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	1,998,177
Shares Issued and Outstanding	1,998,177
Carrying Value	$ 260
Aggregate Liquidation Preference	$ 1,604
Series A-2 [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	639,773
Shares Issued and Outstanding	639,773
Carrying Value	$ 160
Aggregate Liquidation Preference	$ 1,021
Series A-1 [Member]
Auction Market Preferred Securities, Stock Series [Line Items]
Shares Authorized	378,066
Shares Issued and Outstanding	378,066
Carrying Value	$ 110
Aggregate Liquidation Preference	$ 679

Stock-Based Compensation (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Stock-Based Compensation [Abstract]

Schedule of condensed consolidated statements of operations and comprehensive income (loss)

	Three Months Ended March 31, (Unaudited)
(in thousands)	2023		2022
Research and development	$	49	$	6
Sales and marketing		173		4
Cost of sales		22		2
General and administrative		122		14
Total stock-based compensation	$	366	$	26

	Year Ended December 31,
(in thousands)	2022		2021
Research and development	$	154	$	43
Sales and marketing		318		80
Cost of sales		65		10
General and administrative		276		46
Total stock based compensation	$	813	$	179

Schedule of table summarizes stock option activity

	Number of shares		Weighted average exercise price per share		Weighted average remaining contractual term (years)
Outstanding at December 31, 2022 (Audited)	18,270,912		$	0.25	6.07
Granted	1,367,000		$	1.80
Exercised	(596,080	)	$	0.14
Cancelled	(231,901	)	$	0.53
Outstanding at March 31, 2023	18,809,931		$	0.37	5.91
Exercisable at March 31, 2023	18,801,181		$	0.37	5.91
Vested and expected to vest at March 31, 2023	18,809,931		$	0.37	5.91

	Number of shares		Weighted average exercise price per share		Weighted average remaining contractual term (years)
Outstanding at December 31, 2021	18,086,501		$	0.15	5.94
Granted	4,398,912		$	0.60
Exercised	(2,862,244	)	$	0.11
Forfeited/Cancelled	(1,332,257	)	$	0.31
Expired	(20,000	)	$	0.09
Outstanding at December 31, 2022	18,270,912		$	0.25	6.07
Exercisable at December 31, 2022	10,819,802		$	0.08	2.41
Vested and expected to vest at December 31, 2022	18,270,912		$	0.25	6.07

Schedule of fair value of each option was estimated grant using the weighted average

	Three Months Ended March 31, (Unaudited)
	2023
Expected volatility	71.2	%
Risk-free interest rate	3.9	%
Expected term (in years)	6.0
Expected dividend yield	—	%

	December 31,
	2022		2021
Expected volatility	71.78	%	55.76	%
Risk-free interest rate	3.30	%	1.12	%
Expected life (in years)	6.04		6.61
Expected dividend yield	0	%	0	%

Leases (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Disclosure Text Block [Abstract]

Schedule of components of lease expense

(in thousands)	Three Months Ended March 31, 2023 (Unaudited)
Operating lease costs	$	194
Variable lease costs		62
Total lease cost	$	256

	Year Ended December 31, 2022
Operating lease cost	$	614
Variable lease cost		277
Total lease cost	$	891

Schedule of other information

Supplemental Cash Flows Information (in thousands)		Three Months Ended March 31, 2023 (Unaudited)
Cash paid for amounts included in the measurement of lease liabilities		$	174

	March 31, 2023 (Unaudited)		December 31, 2022 (Audited)
Weighted average remaining lease term (years)	3.7		2.7
Weighted average discount rate	5.0	%	5.4	%

	Year Ended December 31, 2022
Cash paid for:
Operating cash flows from operating leases	$	637
Operating lease right of use assets obtained in exchange for operating lease liabilities(1)	$	1,787

(1) The amount includes approximately $1.5 million of ROU assets obtained in exchange for existing lease obligations due to the adoption of ASC Topic 842 and approximately $0.3 million of additional ROU assets obtained during the year.

Schedule of future maturities of lease liabilities

Years Ending December 31 (Unaudited) (in thousands):	Operating Leases (Unaudited)
2023 (Excluding the three months ended March 31, 2023)	$	652
2024		866
2025		359
2026		348
2027		340
Thereafter		145
Total future minimum lease payments	$	2,710
Less: imputed interest		253
Present value of lease liabilities	$	2,457

Year ending December 31,:	Operating Leases
2023	$	636
2024		580
2025		84
2026		62
2027		46
Thereafter		40
Total future minimum payments		1,448
Less imputed interest		(108	)
Present value of lease liabilities	$	1,340

Years Ending December 31 (in thousands):
2022	$	431
2023		444
2024		457
2025		117
	$	1,449

Schedule of lease term and discount rate information related to leases

	Year Ended December 31, 2022
Weighted-average remaining lease term (in years)
Operating leases	2.7
Weighted-average discount rate
Operating leases	5.4	%

Accrued Expenses and Other Current Liabilities (Details) - Schedule of accrued expenses and other current liabilities consisted - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Schedule Of Accrued Expenses And Other Current Liabilities Consisted Abstract

Accrued vacation

$ 907

$ 829

$ 671

Accrued compensation

940

624

291

Accrued interest

563

Accrued professional fees

2,103

2,502

221

Accrued warehouse and freight

195

143

Accrued other

343

275

134

Other current liabilities

^[1]

1,676

Accrued expenses and other current liabilities

$ 6,727

$ 4,382

$ 1,574

[1]	Other current liabilities of $1.7M at March 31, 2023 are primarily related to the current portion of contingent shares liability related to the fSight acquisition. See “Note 12. Business Combinations”.

Product Warranty Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Product Warranties Disclosures [Abstract]

Schedule of warranty liabilities

	December 31,
(in thousands)	2022			2021
Balance at January 1	$	3,393		$	2,617
Usage and current warranty expenses		(191	)		(202	)
Accruals for warranties		1,149			978
Balance at December 31		4,351			3,393
Less: current portion		(392	)		(179	)
Warranty liability, net of current portion	$	3,959		$	3,214

Subsequent Events	3 Months Ended	12 Months Ended
Subsequent Events	Mar. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	15. Subsequent Events The Company has evaluated subsequent events from the balance sheet date through May 30, 2023, the date at which the unaudited condensed consolidated interim financial statements were available to be issued, and there are no other items requiring disclosure except for the following. On December 5, 2022, the Company entered into a definitive agreement and plan of merger with Roth CH Acquisition IV Co. (“ROCG”), a publicly traded special purpose acquisition company. The transactions contemplated by the terms of the definitive agreement were completed on May 23, 2023. The Company began trading on the NASDAQ Stock Exchange under the new ticker symbol “TYGO” on May 24, 2023. Upon consummation of the transactions with ROCG, the holders of Series E and Series D became entitled to their cumulative dividends totaling $12.6 million (“Note 8. Convertible Preferred Stock and Common Stock”). Additionally, the Company paid $1.8 million to certain sponsors of ROCG to purchase 1,645,000 shares of ROCG common stock and 424,000 Private Placement Units and such purchased equity was cancelled on the books and records of ROCG at the effective time of the transaction. See Note 1 for additional information on the transaction.	16. Subsequent Events The Company has evaluated subsequent events from the balance sheet date through March 10, 2023, the date at which the consolidated financial statements were available to be issued, and there are no other items requiring disclosure except for the following: In January 2023, the Company closed a share purchase agreement to acquire all outstanding shares of Foresight Energy Ltd (“fSight”), an Israeli corporation, in exchange for a total purchase price of approximately $9.0 million that includes $8.2 million of rollover equity and $0.8 million of cash. In January 2023, the Company entered into a convertible promissory note purchase agreement (“Note Purchase Agreement”) with L1 Energy Capital Management S.à.r.l. Pursuant to the Note Purchase Agreement, Tigo issued, in a private placement, a convertible promissory note in an aggregate principal amount of $50.0 million. The convertible promissory note bears an interest rate of 5.00% per year and matures in January 2026, unless earlier converted, exchanged or repaid in full. The Company repaid in full the existing Series 2022-1 Notes in the amount of $17.6 million with the proceeds of the convertible promissory note. In February 2023, the Company entered into a patent sale agreement with General Electric Company (“GE”) to purchase GE patents and GE patent rights. Under the patent sale agreement, the Company paid a $0.5 million purchase price for the GE patents and GE patent rights. In addition, the Company will owe GE a royalty fee of 10% of the gross licensing revenue the Company receives from licensing any GE patents or GE patent rights to third parties.
Roth CH Acquisition IV Co. [Member]
Subsequent Events [Abstract]
Subsequent Events	NOTE 9. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the condensed consolidated financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements. On April 10, 2023 and May 10, 2023, Tigo Energy paid certain Initial Stockholders an aggregate amount of $163,181 (or $0.05 per share), according to the terms of the Non-Redemption Agreements in connection with the one-month Trust extensions from April 10, 2023 to May 10, 2023 and from May 10, 2023 to June 10, 2023.	NOTE 10. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the consolidated financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the consolidated financial statements. On January 9, 2023, the Company received a letter from The Nasdaq Stock Market LLC (“Nasdaq”), which stated that the Company no longer complied with Nasdaq’s continued listing rules due to the Company not having held an annual meeting of shareholders within 12 months of the Company’s fiscal year end, as required pursuant to Nasdaq Listing Rule 5620(a). In accordance with Nasdaq Listing Rule 5810(c)(2)(G), the Company had 45 calendar days to submit a plan to regain compliance and, if Nasdaq accepted the plan, Nasdaq would grant the Company an exception of up to 180 calendar days from the fiscal year end, or until June 29, 2023, to regain compliance. The Company held its Annual Meeting of Stockholders on February 13, 2023. On February 10, 2023 and March 10, 2023, Tigo Energy paid certain Initial Stockholders an aggregate amount of $163,182 (or $0.05 per share), according to the terms of the Non-Redemption Agreements in connection with the one-month Trust extension from February 10, 2023 to March 10, 2023 and with the one-month Trust extension from March 10, 2023 to April 10, 2023. On February 14, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $200,000 (the “Note”) to CR Financial Holdings, Inc. (the “Payee”). Pursuant to the Note, the Payee agreed to loan to the Company an aggregate amount of $200,000 that shall be payable on the earlier of (i) the date on which the Company consummates a business combination with target businesses, or (ii) the date the Company liquidates if a business combination is not consummated. The Note bears no interest rate. In the event that the Company does not consummate a business combination, the Note will be repaid only from amounts remaining outside of the Company’s trust account, if any. The proceeds of the Note will be used for the Company to pay various expenses of the Company and for general corporate purposes. On December 16, 2022, the Company paid $135,440 to the Non-redeeming Stockholders in connection with extension of the Trust account on behalf of certain Initial Stockholders. On March 1, 2023, Tigo Energy repaid the amount in full.

Accrued Expenses and Other Current Liabilities (Details) - Schedule of accrued expenses and other current liabilities - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Accrued Expenses and Other Current Liabilities Consisted [Abstract]
Accrued vacation	$ 907	$ 829	$ 671
Accrued compensation	940	624	291
Customer deposits			219
Accrued interest	563	9	33
Accrued professional fees	2,103	2,502	221
Accrued warehouse and freight	195	143	5
Accrued other	343	275	134
Accrued expenses and other current liabilities	$ 6,727	4,382	$ 1,574
Previously Reported [Member]
Schedule of Accrued Expenses and Other Current Liabilities Consisted [Abstract]
Accrued vacation		829
Accrued compensation		624
Customer deposits		900
Accrued interest		9
Accrued professional fees		2,502
Accrued warehouse and freight		143
Accrued other		275
Accrued expenses and other current liabilities		$ 5,282

Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization is calculated using the straight-line method over the asset’s estimated useful lives	Dec. 31, 2022
Machinery and Equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Vehicles [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Computer software [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Computer Equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Furniture and Fixtures [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per common share (Parentheticals) - Roth CH Acquisition IV Co. [Member] - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Redeemable Common Stock [Member]
Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per common share (Parentheticals) [Line Items]
Diluted weighted average shares outstanding	2,378,249	11,500,000	11,425,027	4,505,479
Diluted net loss per common share	$ (0.07)	$ (0.01)	$ (0.01)	$ (0.05)
Non-Redeemable Common Stock [Member]
Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per common share (Parentheticals) [Line Items]
Diluted weighted average shares outstanding	3,336,500	3,336,500	3,336,500	2,827,725
Diluted net loss per common share	$ (0.07)	$ (0.01)	$ (0.01)	$ (0.05)

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 15: http://www.xbrl.org/2003/role/exampleRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 52
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-52

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

+ Details

Stock-Based Compensation (Details) - USD ($)	3 Months Ended	12 Months Ended
Stock-Based Compensation (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Stock-Based Compensation (Details) [Line Items]
Capital stock percentage	10.00%	10.00%
Capital stock duration	10 years	10 years
Stock options percentage	110.00%	110.00%
Common stock options exercises shares (in Shares)	6,250	6,250
Reserved common stock shares (in Shares)	715,483	1,850,582
Aggregate intrinsic value (in Dollars)	$ 1,000,000	$ 42,000	$ 100,000
Stock options granted shares (in Shares)	1,367,000
Fair value options per share (in Dollars per share)	$ 1.8	$ 0.75	$ 0.13
Unrecognized compensation expense (in Dollars)	$ 4,700,000	$ 3,600,000
Weighted-average period	3 years 2 months 12 days	3 years 3 months 18 days
Expected dividend yield percentage	0.00%	0.00%
Aggregate intrinsic value (in Dollars)		$ 2,300,000
2008 Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Capital stock percentage	10.00%	10.00%
Capital stock duration	10 years	10 years
2018 Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Capital stock percentage	10.00%	100.00%
Stock options percentage	100.00%	10.00%
Aggregate intrinsic value (in Dollars)	$ 27,000,000	$ 18,100,000
Aggregate intrinsic value (in Dollars)		$ 28,300,000

Stock-Based Compensation (Details) - Schedule of fair value of each option was estimated grant using the weighted average	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of fair value of each option was estimated grant using the weighted average [Abstract]
Expected volatility	71.20%	71.78%	55.76%
Risk-free interest rate	3.90%	3.30%	1.12%
Expected life (in years)	6 years	6 years 14 days	6 years 7 months 9 days
Expected dividend yield		0.00%	0.00%

Fair Value of Financial Instruments (Details) - Schedule of changes in fair value of the company’s derivative liability
$ in Thousands

12 Months Ended

Dec. 31, 2021

USD ($)

Schedule of Changes in Fair Value of the Company Derivative Liability [Abstract]

Balance at January 1, 2021

$ 3,088

Fair value of changes in derivative liabilities

(68)

Derecognition of derivative liabilities

(3,020)

Balance at December 31, 2021

^[1]

[1]	As further explained in Note 11, in 2021, the Company sold Series D shares to investors and this qualified financing event triggered the conversion of all outstanding convertible notes and derivative instruments; as such, there was no derivative activity in the year ended December 31, 2022.

Convertible Preferred Stock and Common Stock (Details) - USD ($)		1 Months Ended	2 Months Ended	3 Months Ended		12 Months Ended
	Jan. 01, 2021	May 23, 2022	Feb. 28, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Convertible preferred stock, authorized shares				203,504,244
Convertible preferred stock ,per share (in Dollars per share)				$ 0.0001		$ 0.0001	$ 0.0001
Dividend, description				The holders of Series E are entitled to cumulative dividends and such dividends are payable only when and if declared by the Board of Directors at a rate of; $0.1526 per share for the first year following May 23, 2022 (“Series E Original Issue Date”), $0.1717 per share for the second year following the Series E Original Issue Date, $0.1931 per share for the third year following the original issue date, $0.2173 per share for the fourth year following the Series E Original Issue Date, and $0.1809 per share for the fifth year following the Series E Original Issue Date
Dividend amount (in Dollars)				$ 1,300,000	$ 800,000
Gross proceeds amount (in Dollars)				$ 35,000,000		$ 35
Offering price per share (in Dollars per share)				$ 0.9278
Share of preferred stock				2,000,000
Voting poer percentage				50.00%
Exercise price per share (in Dollars per share)				$ 0.5167
Purchase of common stock				8,208,682
Convertible preferred stock				203,504,244		203,504,244	203,504,244
Issuance costs (in Dollars)				$ 47,000	$ 100,000
Preferred stock purchase agreement (in Dollars)						$ 16,167,277
Public offering price per share (in Dollars per share)						$ 0.9278
Shares outstanding				199,145,285		199,145,285	165,578,120
Warrants				5,852,334
Exercise price warrants (in Dollars per share)	$ 0.3646
Warrants purchase (in Dollars)						$ 1,064,446	$ 1,185,599
Warrants to purchase						8,208,682	8,208,682
Common stock at an exercise price (in Dollars per share)						$ 0.5167	$ 0.5167
Convertible Preferred Stock Warrants [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Share of preferred stock				1,064,446
Exercise price per share (in Dollars per share)				$ 0.5167
Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Shares, issued						2,000,000
Series E Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Aggregate dividend amount (in Dollars)				$ 4,400,000		$ 3,100,000
Gross proceeds amount (in Dollars)						$ 41,000,000
Share of preferred stock				2,000,000
Convertible preferred stock						36,861,678
Aggregate shares						33,567,165
Gross proceeds ,per share (in Dollars per share)						$ 1.2208
Issuance costs (in Dollars)						$ 200,000
Dividends (in Dollars)						3,100,000
Aggregate accruing dividends (in Dollars)						$ 3,100,000
Shares outstanding						2,000,000
Series D Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend, description				The holders of Series D are entitled to cumulative dividends and such dividends are payable only when and if declared by the Board of Directors at a rate of; $0.0580 per share for the first year following January 4, 2021 (“Series D Original Issue Date”), $0.0652 per share for the second year following the Series D Original Issue Date, $0.0734 per share for the third year following the Series D Original Issue Date, $0.0826 per share for the fourth year following the Series D Original Issue Date, and $0.0687 per share for the fifth year following the Series D Original Issue Date
Dividend amount (in Dollars)				$ 900,000
Aggregate dividend amount (in Dollars)				$ 6,900,000		$ 6,000,000
Gross proceeds amount (in Dollars)			$ 15
Share of preferred stock				2,000,000
Convertible preferred stock						49,342,160
Aggregate shares			32,334,554
Gross proceeds ,per share (in Dollars per share)			$ 0.4639
Issuance costs (in Dollars)						$ 700,000
Dividends (in Dollars)						3,200,000	$ 2,800,000
Aggregate accruing dividends (in Dollars)						$ 6,000,000	$ 2,800,000
Shares outstanding						2,000,000
Series C Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Share of preferred stock				2,000,000
Convertible preferred stock						27,079,195
Shares outstanding						2,000,000
Exercise price warrants (in Dollars per share)	$ 0.5167
Series B-4 [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Share of preferred stock				2,500,000
Convertible preferred stock						30,739,072
Series B-3 [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Share of preferred stock				3,300,000
Convertible preferred stock						6,627,558
Series B-2 [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Share of preferred stock				3,300,000
Convertible preferred stock						746,602
Series B-1 [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Share of preferred stock				3,300,000
Convertible preferred stock						7,985,151
Series A-4 [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Share of preferred stock				1,000,000
Convertible preferred stock						2,447,023
Series A-3 [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Share of preferred stock				1,000,000
Convertible preferred stock						1,998,177
Series A-2 [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Share of preferred stock				1,000,000
Convertible preferred stock						639,773
Series A-1 [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Share of preferred stock				1,000,000
Convertible preferred stock						378,066
Series B Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Shares outstanding						2,500,000
Outstanding shares						3,300,000
Warrants	804,604
Series A Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Outstanding shares						1,000,000
First year [Member] \| Series E Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend payable per share (in Dollars per share)		$ 0.1526
First year [Member] \| Series D Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend payable per share (in Dollars per share)						$ 0.058
Second year [Member] \| Series E Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend payable per share (in Dollars per share)		0.1717
Second year [Member] \| Series D Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend payable per share (in Dollars per share)						0.0652
Third year [Member] \| Series E Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend payable per share (in Dollars per share)		0.1931
Third year [Member] \| Series D Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend payable per share (in Dollars per share)						0.0734
Fourth year [Member] \| Series E Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend payable per share (in Dollars per share)		0.2173
Fourth year [Member] \| Series D Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend payable per share (in Dollars per share)						0.0826
Fifth year [Member] \| Series E Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend payable per share (in Dollars per share)		$ 0.1809
Fifth year [Member] \| Series D Preferred Stock [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Dividend payable per share (in Dollars per share)						$ 0.0687
Voting power [Member]
Convertible Preferred Stock and Common Stock (Details) [Line Items]
Voting percentage of preferred stock						50.00%

Nature of Operations (Details)										3 Months Ended		12 Months Ended
Nature of Operations (Details)	May 10, 2023 USD ($) $ / shares	Apr. 10, 2023 USD ($) $ / shares	Mar. 10, 2023 USD ($) $ / shares	Feb. 10, 2023 USD ($) $ / shares	Jan. 31, 2023 USD ($)	Dec. 20, 2022 USD ($) $ / shares shares	Dec. 16, 2022 USD ($)	Aug. 10, 2021 USD ($) $ / shares shares	Feb. 13, 2019	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2022	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($)	Feb. 28, 2023
Nature of Operations (Details) [Line Items]
Net cash consideration										$ 2,200,000
Exchange ratio										0.233335
Shares issued, per Public Share (in Dollars per share) \| $ / shares												$ 0.9278
Obligation redeem percentage												10.60%	14.00%	10.00%
Base purchase price payable					$ 9,000,000
Number of shares issued (in Shares) \| shares												8,208,682
Operating bank account										$ 50,606,000		$ 36,194,000	$ 6,184,000
U.S. federal excise tax										21.00%	21.00%	21.00%	21.00%
Tigo Energy, Inc [Member]
Nature of Operations (Details) [Line Items]
Payment made to non redeeming stockholders	$ 326,362
Share issue price by initial stockholders, on one month extension (in Dollars per share) \| $ / shares				$ 0.05
Roth CH Acquisition IV Co. [Member]
Nature of Operations (Details) [Line Items]
Shares issued, per Unit (in Dollars per share) \| $ / shares												$ 9.2
Generating gross proceeds								$ 115,000,000
Sale of private units (in Shares) \| shares										5,980,750		5,980,750
Price per Private Unit (in Dollars per share) \| $ / shares												$ 10
Generating gross proceeds													$ 4,427,500
Transaction costs								1,646,673				$ 1,646,673
Underwriting fees								1,150,000				1,150,000
Other offering costs								$ 496,673				$ 496,673
Shares issued, per Public Share (in Dollars per share) \| $ / shares								$ 10.15				$ 10.15
Aggregate fair market value								80.00%
Condition for future business combination threshold percentage ownership								50.00%				50.00%
Net tangible asset												$ 5,000,001
Obligation redeem percentage												100.00%
Redemption limit percentage without prior consent								100				100
Base purchase price payable												$ 600,000,000
Number of shares issued (in Shares) \| shares												60,000,000
Common Stock deemed price (in Dollars per share) \| $ / shares												$ (10)
Condition on amount of base purchase price												$ 500,000,000
Number of shares redeemed (in Shares) \| shares						9,121,751						9,121,751
Redemption price per share (in Dollars per share) \| $ / shares						$ 10.24						$ 10.24
Total amount of trust account						$ 93,419,442
Operating bank account										$ 123,759		$ 88,107	$ 802,606
Working capital										$ 886,992		$ 290,839
U.S. federal excise tax							1.00%			21.00%	21.00%	21.00%	21.00%
Excise tax percentage							1.00%
Condition for future business combination number of businesses minimum									1
Condition for future business combination use of proceeds percentage								80.00%
Condition for future business combination threshold net tangible assets								$ 5,000,001
Obligation to redeem public shares if entity does not complete a business combination								100.00%
Payment made to non redeeming stockholders							$ 135,440
Roth CH Acquisition IV Co. [Member] \| Tigo Energy, Inc [Member]
Nature of Operations (Details) [Line Items]
Payment made to non redeeming stockholders		$ 326,362	$ 1	$ 326,362
Share issue price by initial stockholders, on one month extension (in Dollars per share) \| $ / shares	$ 0.05	$ 0.05	$ 0.05
Roth CH Acquisition IV Co. [Member] \| Initial Public Offering [Member]
Nature of Operations (Details) [Line Items]
Sale of unit (in Shares) \| shares								11,500,000
Payments for investment of cash in trust account								$ 116,725,000
Shares issued, per Public Share (in Dollars per share) \| $ / shares								$ 10.15		$ 10.15		$ 10.15
Proceeds from issuance initial public offering								$ 115,000,000
Roth CH Acquisition IV Co. [Member] \| Over-Allotment Option [Member]
Nature of Operations (Details) [Line Items]
Sale of unit (in Shares) \| shares								1,500,000
Shares issued, per Unit (in Dollars per share) \| $ / shares								$ 10
Shares issued, per Public Share (in Dollars per share) \| $ / shares								$ 10
Roth CH Acquisition IV Co. [Member] \| Private Placement [Member]
Nature of Operations (Details) [Line Items]
Sale of unit (in Shares) \| shares										461,500		461,500
Price per Private Unit (in Dollars per share) \| $ / shares										$ 10		$ 10
Roth CH Acquisition IV Co. [Member] \| Private Placement [Member] \| Private Placement Warrants [Member]
Nature of Operations (Details) [Line Items]
Sale of private units (in Shares) \| shares								461,500
Price per Private Unit (in Dollars per share) \| $ / shares								$ 10
Generating gross proceeds								$ 4,615,000				$ 4,615,000
ROCG and sponsors [Member]
Nature of Operations (Details) [Line Items]
Combined percentage of company										96.90%
Merger Agreement [Member] \| Roth CH Acquisition IV Co. [Member]
Nature of Operations (Details) [Line Items]
Shares issued, per Public Share (in Dollars per share) \| $ / shares										$ 10
Base purchase price payable												500,000,000
Number of shares issued (in Shares) \| shares										60,000,000
Condition on amount of base purchase price										$ 500,000,000		$ 500,000,000
Base purchase price payable										600,000,000
Merger Agreement [Member] \| Roth CH Acquisition IV Co. [Member] \| Minimum [Member]
Nature of Operations (Details) [Line Items]
Condition on amount of base purchase price										500,000,000
Merger Agreement [Member] \| Roth CH Acquisition IV Co. [Member] \| Maximum [Member]
Nature of Operations (Details) [Line Items]
Condition on amount of base purchase price										$ 500,000,000
Extension Amendment Agreement [Member] \| Roth CH Acquisition IV Co. [Member]
Nature of Operations (Details) [Line Items]
Number of shares redeemed (in Shares) \| shares										9,121,751
Redemption price per share (in Dollars per share) \| $ / shares										$ 10.24
Amount released from trust for redemption										$ 93,419,442
Sponsors [Member] \| ROCG and sponsors [Member]
Nature of Operations (Details) [Line Items]
Combined percentage of company										3.10%

Inventory, Net

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Inventory Disclosure [Abstract]

Inventory, net

4. Inventory, net

The major classes of inventory consisted of the following:

(in thousands)	March 31, 2023 (Unaudited)			December 31, 2022 (Audited)
Raw materials	$	1,051		$	1,869
Work in process		31			31
Finished goods		35,760			23,293
Inventory reserve		(199	)		(278	)
Inventory, net	$	36,643		$	24,915

6. Inventory, net

The major classes of inventories consisted of the following:

	December 31,
(in thousands)	2022			2021
Raw materials	$	1,869		$	6,788
Work-in-process		31			31
Finished goods		23,293			3,687
Less: Inventory reserve		(278	)		(437	)
Inventory, net	$	24,915		$	10,069

Convertible Preferred Stock and Common Stock (Details) - Schedule of liquidation preference for each of series of convertible preferred stock

Dec. 31, 2022

$ / shares

Series E [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

$ 1.2208

^[1]

Series D [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

0.4639

^[1]

Series C-1 [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

0.4656

Series C [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

0.5167

Series B-4 [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

0.3646

Series B-3 [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

0.3953

Series B-2 [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

0.4554

Series B-1 [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

0.3646

Series A-4 [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

1.7089

Series A-3 [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

0.8026

Series A-2 [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

1.5962

Series A-1 [Member]

Auction Market Preferred Securities, Stock Series [Line Items]

Per Share Liquidation Preference

$ 1.797

[1]	In the event of a liquidation, Series E and Series D are also entitled to receive accrued dividends.

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 50,606,000	$ 36,194,000	$ 6,184,000
Restricted cash		1,523,000	1,290,000
Marketable securities	5,351,000
Accounts receivable	32,359,000	15,816,000	3,879,000
Inventory, net	36,643,000	24,915,000	10,069,000
Deferred issuance costs	2,690,000	2,221,000
Notes receivable		456,000
Prepaid expenses and other current assets	5,094,000	3,967,000	1,526,000
Total current assets	132,743,000	85,092,000	22,948,000
Property and equipment, net	2,548,000	1,652,000	932,000
Operating right-of-use assets	2,351,000	1,252,000
Marketable securities	4,738,000
Intangible assets, net	2,404,000
Other assets	130,000	82,000	78,000
Goodwill	11,996,000
Total assets	156,910,000	88,078,000	23,958,000
Current liabilities:
Accounts payable	39,658,000	23,286,000	12,252,000
Accrued expenses and other current liabilities	6,727,000	4,382,000	1,574,000
Deferred revenue, current portion	1,434,000	950,000	48,000
Warranty liability, current portion	438,000	392,000	179,000
Operating lease liabilities, current portion	768,000	578,000
Current maturities of long-term debt		10,000,000	8,000,000
Total current liabilities	49,025,000	39,588,000	22,053,000
Deferred rent			135,000
Warranty liability, net of current portion	4,188,000	3,959,000	3,214,000
Deferred revenue, net of current portion	174,000	172,000	184,000
Long-term debt, net of current maturities and unamortized debt issuance costs	49,670,000	10,642,000	1,411,000
Operating lease liabilities, net of current portion	1,689,000	762,000
Preferred stock warrant liability	1,814,000	1,507,000	487,000
Other long-term liabilities	1,443,000
Total liabilities	108,003,000	56,630,000	27,484,000
Stockholders’ deficit:
Notes receivable from related parties			(103,000)
ASSETS
Convertible preferred stock, value	87,140,000	87,140,000	46,370,000
Stockholders’ deficit:
Common stock, value	3,000	2,000	2,000
Additional paid-in capital	17,055,000	6,521,000	5,383,000
Accumulated deficit	(55,305,000)	(62,215,000)	(55,178,000)
Accumulated other comprehensive income	14,000
Total stockholders’ deficit	(38,233,000)	(55,692,000)	(49,896,000)
Total liabilities, convertible preferred stock and stockholders’ deficit	156,910,000	88,078,000	23,958,000
Roth CH Acquisition IV Co.
Current assets:
Cash and cash equivalents	123,759	88,107	802,606
Total current assets	261,522	373,616	991,223
Prepaid insurance, long-term			102,849
Total assets	24,863,354	25,051,786	117,832,388
Current liabilities:
Accounts payable and accrued expenses	948,514	666,832	244,793
Income taxes payable	135,987	395,019
Promissory note – related party	200,000
Current liabilities:
Total liabilities	1,284,501	1,061,851	244,793
Commitments
Common stock subject to possible redemption	24,485,433	24,322,162	116,725,000
ASSETS
Prepaid expenses	137,763	150,069	188,617
Due from certain Initial Stockholders		135,440
Cash and marketable securities held in Trust Account	24,601,832	24,678,170	116,738,316
Stockholders’ deficit:
Common stock, value	334	334	334
Additional paid-in capital	88,118	251,389	1,267,993
Accumulated deficit	(995,032)	(583,950)	(405,732)
Total stockholders’ deficit	(906,580)	(332,227)	862,595
Total liabilities, convertible preferred stock and stockholders’ deficit	$ 24,863,354	25,051,786	$ 117,832,388
Previously Reported
Current assets:
Cash and cash equivalents		36,194,000
Restricted cash		1,523,000
Accounts receivable		15,816,000
Inventory, net		24,915,000
Deferred issuance costs		2,221,000
Notes receivable		456,000
Prepaid expenses and other current assets		3,967,000
Total current assets		85,092,000
Property and equipment, net		1,652,000
Operating right-of-use assets		1,252,000
Other assets		82,000
Total assets		88,078,000
Current liabilities:
Accounts payable		23,286,000
Accrued expenses and other current liabilities		5,282,000
Deferred revenue, current portion		50,000
Warranty liability, current portion		392,000
Operating lease liabilities, current portion		578,000
Current maturities of long-term debt		10,000,000
Total current liabilities		39,588,000
Deferred rent
Warranty liability, net of current portion		3,959,000
Deferred revenue, net of current portion		172,000
Long-term debt, net of current maturities and unamortized debt issuance costs		10,642,000
Operating lease liabilities, net of current portion		762,000
Preferred stock warrant liability		1,507,000
Total liabilities		56,630,000
Stockholders’ deficit:
Notes receivable from related parties
ASSETS
Convertible preferred stock, value		87,140,000
Stockholders’ deficit:
Common stock, value		2,000
Additional paid-in capital		6,521,000
Accumulated deficit		(62,215,000)
Total stockholders’ deficit		(55,692,000)
Total liabilities, convertible preferred stock and stockholders’ deficit		$ 88,078,000

Leases (Details) - Schedule of supplemental cash flow information
$ in Thousands

12 Months Ended

Dec. 31, 2022

USD ($)

Cash paid for:

Operating cash flows from operating leases

$ 637

Operating lease right of use assets obtained in exchange for operating lease liabilities

$ 1,787

^[1]

[1]	The amount includes approximately $1.5 million of ROU assets obtained in exchange for existing lease obligations due to the adoption of ASC Topic 842 and approximately $0.3 million of additional ROU assets obtained during the year.

Convertible Preferred Stock and Common Stock (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Convertible Preferred Stock And Common Stock Abstract

Schedule of convertible preferred stock

(in thousands, except for share data)	Shares Authorized	Shares Issued and Outstanding	Carrying Value		Aggregate Liquidation Preference
Series E	36,861,678	33,567,165	$	40,770	$	45,371
Series D	49,342,160	49,342,160		22,192		29,831
Series C-1	38,659,789	38,659,789		2,180		18,000
Series C	27,079,195	26,014,749		11,647		13,442
Series B-4	30,739,072	30,739,072		7,582		11,199
Series B-3	6,627,558	6,627,558		862		2,620
Series B-2	746,602	746,602		105		340
Series B-1	7,985,151	7,985,151		611		2,918
Series A-4	2,447,023	2,447,023		661		4,182
Series A-3	1,998,177	1,998,177		260		1,604
Series A-2	639,773	639,773		160		1,021
Series A-1	378,066	378,066		110		679
	203,504,244	199,145,285	$	87,140	$	131,207

	Per Share Liquidation Preference
Series E	$	1.2208	*
Series D	$	0.4639	*
Series C-1	$	0.4656
Series C	$	0.5167
Series B-4	$	0.3646
Series B-3	$	0.3953
Series B-2	$	0.4554
Series B-1	$	0.3646
Series A-4	$	1.7089
Series A-3	$	0.8026
Series A-2	$	1.5962
Series A-1	$	1.7970

* In the event of a liquidation, Series E and Series D are also entitled to receive accrued dividends.

Schedule of liquidation preference for each of series of convertible preferred stock

	Per Share Liquidation Preference
Series E	$	1.2208	*
Series D	$	0.4639	*
Series C-1	$	0.4656
Series C	$	0.5167
Series B-4	$	0.3646
Series B-3	$	0.3953
Series B-2	$	0.4554
Series B-1	$	0.3646
Series A-4	$	1.7089
Series A-3	$	0.8026
Series A-2	$	1.5962
Series A-1	$	1.7970

* In the event of a liquidation, Series E and Series D are also entitled to receive accrued dividends.

(in thousands, except for share data)	Shares Authorized	Shares Issued and Outstanding	Carrying Value		Aggregate Liquidation Preference
Series E	36,861,678	33,567,165	$	40,770	$	44,108
Series D	49,342,160	49,342,160		22,192		28,943
Series C-1	38,659,789	38,659,789		2,180		18,000
Series C	27,079,195	26,014,749		11,647		13,442
Series B-4	30,739,072	30,739,072		7,582		11,199
Series B-3	6,627,558	6,627,558		862		2,620
Series B-2	746,602	746,602		105		340
Series B-1	7,985,151	7,985,151		611		2,918
Series A-4	2,447,023	2,447,023		661		4,182
Series A-3	1,998,177	1,998,177		260		1,604
Series A-2	639,773	639,773		160		1,021
Series A-1	378,066	378,066		110		679
	203,504,244	199,145,285	$	87,140	$	129,056

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 12,000
Goodwill balance	12,000
Acquired intangible assets	$ 46,000

Fair Value of Financial Instruments (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair value	$ 50.6	$ 21.0	$ 10.0
Carrying value	$ 49.7	$ 20.6	$ 9.4

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts receivable, net of allowance for credit losses (in Dollars)	$ 185,000	$ 76,000
Convertible preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Convertible preferred stock shares, authorized	203,504,244	203,504,244	203,504,244
Convertible preferred stock shares issued	199,145,285	199,145,285	165,578,120
Convertible preferred stock shares, outstanding	199,145,285	199,145,285	165,578,120
Convertible preferred stock liquidation value (in Dollars)	$ 131,200
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	260,000,000	260,000,000	260,000,000
Common stock, shares issued	29,643,434	23,442,353	20,580,109
Common stock, shares outstanding	29,643,434	23,442,353	20,580,109
Accounts receivable, net of allowance for doubtful accounts (in Dollars)			$ 109,000
Roth CH Acquisition IV Co.
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000	50,000,000
Common stock, shares issued	3,336,500	3,336,500	3,336,500
Common stock, shares outstanding	3,336,500	3,336,500	3,336,500
Common stock subject to possible redemption par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock subject to possible redemption, outstanding shares	2,378,249	2,378,249	11,500,000
Common stock subject to possible redemption value (in Dollars per share)	$ 10.3	$ 10.23	$ 10.15
Previously Reported
Convertible preferred stock, par value (in Dollars per share)		$ 0.0001
Convertible preferred stock shares, authorized		203,504,244
Convertible preferred stock shares issued		199,145,285
Convertible preferred stock shares, outstanding		199,145,285
Convertible preferred stock liquidation value (in Dollars)		$ 129,056,000
Common stock, par value (in Dollars per share)		$ 0.0001
Common stock, shares authorized		260,000,000
Common stock, shares issued		23,442,353
Common stock, shares outstanding		23,442,353
Accounts receivable, net of allowance for doubtful accounts (in Dollars)		$ 76,000

Liquidity and Going Concern (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Accumulated deficit	$ (55,305)	$ (62,215)	$ (55,178)

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Long-Term Debt (Details) - Schedule of future aggregate principal maturities of long-term debt - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule of Principal Maturities of Long Term Debt [Abstract]
2023 (Excluding the three months ended March 31, 2023)
2024		$ 10,000
2025		10,000
2026	50,000	833
Total	$ 50,000	$ 20,833

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Summary of Significant Accounting Policies (Details) - Schedule of common stock subject to possible redemption (Parentheticals)	12 Months Ended
	Dec. 31, 2022 shares
Roth CH Acquisition IV Co. [Member] \| Common Stock Subject To Redemption [Member]
Schedule of common stock subject to possible redemption reflected in the balance sheets [Abstract]
Redemption of shares	9,121,751

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per common share (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Redeemable common stock
Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per common share (Parentheticals) [Line Items]
Diluted weighted average shares outstanding	11,425,027	4,505,479
Diluted net loss per common share	$ (0.01)	$ (0.05)
Non-redeemable common stock
Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per common share (Parentheticals) [Line Items]
Diluted weighted average shares outstanding	3,336,500	2,827,725
Diluted net loss per common share	$ (0.01)	$ (0.05)

- Definition

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Summary of Significant Accounting Policies (Details) - Schedule of disclosed in the following tables for all impacted financial statement line items in prior periods presented (Parentheticals)	12 Months Ended
	Dec. 31, 2021 $ / shares shares
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Net loss per share of common stock, diluted \| $ / shares	$ (0.24)
Weighted average common shares outstanding, diluted \| shares	20,389,634
Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Net loss per share of common stock, diluted \| $ / shares	$ (0.14)
Weighted average common shares outstanding, diluted \| shares
As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Net loss per share of common stock, diluted \| $ / shares	$ (0.38)
Weighted average common shares outstanding, diluted \| shares	20,389,634

- Definition

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
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+ Details

Property and Equipment, net

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment, net

5. Property and Equipment, net

Property and equipment, net consisted of the following:

	December 31,
(in thousands)	2022			2021
Machinery and equipment	$	3,881		$	2,680
Computer equipment		526			440
Computer software		185			185
Vehicles		31			31
Furniture and fixtures		179			184
Leasehold improvements		42			42
		4,844			3,562
Less: Accumulated depreciation and amortization		(3,192	)		(2,630	)
Property and equipment, net	$	1,652		$	932

Depreciation and amortization expense was $0.6 million and $0.4 million for the years ended December 31, 2022 and 2021, respectively.

Long-Term Debt

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Debt Disclosure [Abstract]

Long-Term Debt

6. Long-Term Debt

Long-term debt consisted of the following:

(in thousands)	March 31, 2023 (Unaudited)			December 31, 2022 (Audited)
Convertible Promissory Note	$	50,000		$	—
Series 2022-1 Notes		—			20,833
Total		50,000			20,833
Less: unamortized debt issuance costs		(330	)		(191	)
Less: current portion		—			(10,000	)
Long-term debt, net of unamortized debt issuance and current portion	$	49,670		$	10,642

Convertible Promissory Notes

On January 9, 2023, the Company entered into a convertible promissory note purchase agreement (“Note Purchase Agreement”) with L1 Energy Capital Management S.a.r.l in exchange for cash of $50.0 million (“Convertible Promissory Notes”). Outstanding borrowings under the Convertible Promissory Notes bear interest at a rate of 5.0% per year. The principal amount is due at the maturity date of January 9, 2026 and interest is payable semiannually beginning July 2023. As of March 31, 2023, there was $0.6 million of accrued interest in the condensed consolidated balance sheet.

Under the terms of the Note Purchase Agreement, the Convertible Promissory Note may be converted at the option of the note holder into the Company’s common stock or an equivalent equity instrument resulting from a public company event. The conversion price is based on a pre-money valuation divided by the aggregate number of the Company’s outstanding shares at the issuance date. The conversion price and number of conversion shares are subject to standard anti-dilution adjustments. Upon a change of control event the note holder may (i) convert the Convertible Promissory Note immediately prior to the event into the Company’s common stock at a conversion price equal to the lesser of the Convertible Promissory Note’s original conversion price or the price per share of the Company’s common stock implied by the change of control event transaction agreement or (ii) require the redemption of the Convertible Promissory Note in cash, including the payment of a make-whole amount of all unpaid interest that would have otherwise been payable had the Convertible Promissory Note remained outstanding through the maturity date. In addition, the note holder may accelerate the repayment of the Convertible Promissory Note upon an event of default and the maturity will automatically be accelerated in the event of the Company’s insolvency or bankruptcy.

Future aggregate principal maturities of long-term debt are as follows as of March 31, 2023:

Years Ending December 31 (Unaudited) (in thousands):
2023 (Excluding the three months ended March 31, 2023)	$	—
2024		—
2025		—
2026		50,000
	$	50,000

Series 2022-1 Notes

In January 2023, concurrently with the Convertible Promissory Note transaction, the Company repaid the Series 2022-1 Notes in full with the proceeds from the Convertible Promissory Note and wrote off $0.2 million of unamortized debt issuance costs related to the previously outstanding Series 2022-1 Notes, which are included in loss on debt extinguishment on the condensed consolidated statements of operations and comprehensive income.

Senior Bonds

In January 2022, concurrently with the Series 2022-1 Notes transaction, the Company repaid the Senior Bonds in full with the proceeds from the Series 2022-1 Notes and wrote off $0.5 million of unamortized debt issuance costs related to the previously outstanding Senior Bonds and $3.1 million of expenses related to lender fees on the Series 2022-1 Notes, which are included in loss on debt extinguishment on the unaudited condensed consolidated statements of operations and comprehensive income (loss).

Net debt issuance costs are presented as a direct reduction of the Company’s long-term debt in the condensed consolidated balance sheets and amount to $0.3 million and $0.2 million as of March 31, 2023 and December 31, 2022, respectively. During the three months ended March 31, 2023 and 2022, the Company recorded amortization of $47,000 and $0.1 million, respectively, to interest expense pertaining to debt issuance costs.

9. Long-Term Debt

Long-term debt consisted of the following:

	December 31,
(in thousands)	2022			2021
Series 2022-1 Notes	$	20,833		$	—
Senior Bonds		—			10,000
Total		20,833			10,000
Less: unamortized debt issuance costs		(191	)		(589	)
Less: current maturities		(10,000	)		(8,000	)
Long-term debt, net of current maturities and unamortized debt issuance costs	$	10,642		$	1,411

Series 2022-1 Notes

On January 18, 2022, the Company issued senior notes in the principal amount of $25.0 million at a fixed interest rate of 5.5% per year (“Series 2022-1 Notes”). Interest-only payments were due through July 2022; thereafter, 30 monthly payments of equal principal plus accrued interest were due through maturity in January 2025. The Series 2022-1 Notes were secured by the intellectual property of the Company, amounts held in reserve funds presented as restricted cash on the accompanying consolidated balance sheets and substantially all of the Company’s assets comprising the Trust Estate, as defined in the Trustee Servicing Agreement. The Series 2022-1 Notes contained customary affirmative and negative covenants that included, among other things, limitations on asset sales, mergers and acquisitions, indebtedness, liens, dividends, investments, and transactions with the Company’s affiliates, as well as maintaining minimum liquidity at all times, maintaining minimum EBITDA or an asset coverage ratio on a quarterly basis. The Company was in compliance with the covenants as of December 31, 2022.

In connection with the Series 2022-1 Notes, the Company incurred issuance costs of $0.4 million which were deferred and are being amortized to interest expense over the three-year term of the Senior Bonds using the effective interest method. The effective interest rate is 6.41%.

Future aggregate principal maturities of long-term debt are as follows as of December 31, 2022:

Years Ending December 31 (in thousands):
2023	$	10,000
2024		10,000
2025		833
2026		—
	$	20,833

Senior Bonds

Convertible Notes

In connection with the Company’s convertible notes, the Company issued the note holders warrants with a fair value of $0.2 million, which was recorded as a discount to the loan, to purchase up to 8,208,682 shares of the Company’s common stock with an exercise price of $0.5167 per share. The warrants are exercisable immediately and expire in January 2027. The debt issuance cost and debt discount were being amortized to interest expense over the one-year term of the convertible notes using the effective interest method.

In January and February 2021, the Company completed a qualified financing event in which Series D convertible preferred stock were issued. Upon the issuance of the Series D convertible preferred stock, the convertible notes were converted into 17,007,606 shares of Series D convertible preferred stock and the derivative instruments were derecognized on such dates. See Note 7 for more information on the Series D convertible preferred stock offering.

Paycheck Protection Program

In January 2021, the Company entered into a promissory note evidencing an unsecured loan in the amount of $0.9 million made to the Company under the Paycheck Protection Program (“PPP Loan”), resulting in an aggregate outstanding balance of Paycheck Protection Program loans of $1.8 million. The PPP Loan was established under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) and is administered by the U.S. Small Business Administration (“SBA”). Subject to the terms of the PPP Loan, outstanding borrowings under the PPP Loan bore interest at a fixed rate of one percent (1%) per year, with the first six months of interest deferred. Principal and interest were payable monthly commencing on the first day of the next month after the expiration of the initial six-month deferment period and may be prepaid by the Company at any time prior to maturity without penalty. Under the terms of the CARES Act, PPP loan recipients can apply for and be granted forgiveness for all or a portion of loans granted under the PPP, with such forgiveness to be determined, subject to limitations, based on the use of loan proceeds for payment of permitted and eligible payroll costs, mortgage interest, rent and utilities. Interest payable on the PPP Loan may be forgiven only if the SBA agrees to pay such interest on the forgiven principal amount of the PPP Loan. In 2021, the Company received notification that the full amount of the initial PPP Loans and the PPP Loans and accrued interest was forgiven. A gain on extinguishment in the amount of $1.8 million was recognized in the consolidated statement of operations for the year ended December 31, 2021.

Net debt issuance costs are presented as a direct reduction of the Company’s long-term debt in the consolidated balance sheets and amount to $0.2 million and $0.6 million as of December 31, 2022 and December 31, 2021, respectively. During the years ended December 31, 2022 and 2021, the Company recorded amortization of $0.3 million and $1.6 million, respectively, to interest expense pertaining to debt issuance costs.

Income Taxes (Details) - Schedule of deferred tax assets and liabilities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss carryforwards	$ 17,360	$ 17,619
Research and development tax credits	2,157	1,875
Stock compensation	246	221
Capitalized research costs	1,338
Lease liability	299
Other timing differences	1,535	1,407
Gross deferred tax assets	22,935	21,122
Less: valuation allowance	(22,608)	(21,122)
Deferred tax assets	327
Deferred tax liabilities
Fixed assets	(50)
Right of use assets	(277)
Net deferred tax asset

Business Combinations

3 Months Ended

Mar. 31, 2023

Business Combinations [Abstract]

Business Combinations

12. Business Combinations

On January 27, 2023 (“Closing Date”), the Company acquired 100% of the equity interests of fSight. The results of fSight’s operations have been included in the unaudited condensed consolidated interim financial statements since the Closing Date. fSight primarily focuses on developing and marketing a software as a service platform, based on artificial intelligence for the smart management of electrical energy. The acquisition expands the Company’s ability to leverage energy consumption and production data for solar energy producers, adding a prediction platform that provides actionable system performance data, from the grid down to the module level.

Under the terms of the purchase agreement, total consideration consisted of 5,598,751 shares of the Company’s common stock issued at closing with a fair value of approximately $10.1 million, 737,233 shares of the Company’s common stock with a fair value of approximately $1.3 million to be issued 12 months from closing and 368,617 shares of the Company’s common stock with a fair value of approximately $0.7 million to be issued 18 months from closing (collectively “contingent shares”). The transaction was accounted for as a business combination pursuant to ASC Topic 805, Business Combinations, using the acquisition method of accounting and in conjunction with the acquisition, the Company recognized $0.1 million of acquisition-related costs during the

three months ended March 31, 2023, which were expensed as incurred in the condensed consolidated statement of operations and comprehensive income (loss). The contingent shares were recorded as a liability at a fair value of approximately $2.0 million on the Closing Date based on the fair value of the Company’s common stock at the Closing Date. The current portion of the contingent shares liability is recorded in accrued expenses and other current liabilities and the non-current portion of the contingent shares liability is recorded in other long-term liabilities within the condensed consolidated balance sheet. At March 31, 2023, the liability was revalued to $2.2 million based upon the Company’s common stock fair value per share on March 31, 2023. The $0.2 million change in fair value was recorded as change in fair value of preferred stock warrant and contingent shares liability for the three months ended March 31, 2023.

The following table summarizes the provisional fair values of the identifiable assets acquired and liabilities assumed at the date of the acquisition:

(in thousands)	As of January 27, 2023 (Unaudited)
Consideration transferred:
Fair value of common stock issued	$	10,078
Fair value of contingent shares		1,990
Total consideration	$	12,068

Assets Acquired
Cash and cash receivables	$	55
Accounts receivable		117
Property and equipment		9
Intangibles assets		2,000
Goodwill		11,996
Total assets acquired	$	14,177
Liabilities Assumed
Accounts payable	$	418
Accrued Expenses		294
Convertible loans		527
Other current liabilities		89
Other long-term liabilities		781
Net assets acquired	$	12,068

The amounts above represent the Company’s provisional fair value estimates related to the acquisition as of January 27, 2023 and are subject to subsequent adjustments as additional information is obtained during the applicable measurement period. The primary areas of estimates that are not yet finalized include certain tangible assets acquired and liabilities assumed, as well as the identifiable intangible assets. The purchase price was allocated to the tangible assets and identifiable intangible assets acquired and liabilities assumed based on their acquisition date estimated fair values. Accounts receivable and property and equipment acquired were not material in size or scope, and the carrying amounts of these assets represented their fair value. The identifiable intangible assets consist of trade names, developed technology, and customer relationships which were assigned fair values of approximately $10,000, $1.8 million and $0.2 million, respectively. The trade names, developed technology, and customer relationships are all being amortized on a straight-lined basis over 3, 10, and 10 years, respectively.

The trade names were valued using the relief from royalty method, the developed technology was valued using the multiperiod excess earnings method and the customer relationships were valued using the distributor method. Each method requires several judgments and assumptions to determine the fair value of intangible assets, including revenue growth rates, discount rates, earnings before interest, taxes, depreciation, and amortization margins, and tax rates, among others. These nonrecurring fair value measurements are Level 3 measurements within the fair value hierarchy.

Goodwill represents the excess of the purchase price over the identifiable tangible and intangible assets acquired in addition to liabilities assumed arising from the business combination. The Company believes the goodwill related to the acquisition was attributable to the expected synergies, value of the assembled workforce, and the collective experience of the management team with regards to its operations, customers, and industry.

Supplemental Pro Forma Information (Unaudited)

The selected financial data with respect to the revenue and earnings on a pro forma consolidated basis as if the acquisition of fSight occurred on January 1, 2022 has been omitted as it was impracticable to make the necessary adjustments to prepare the acquired entity’s financial statements in accordance with GAAP for the year ended December 31, 2022 in a timely manner as the acquired entity was a privately held international organization for which financial statements were not prepared under GAAP.

Supplemental Information of Operating Results (Unaudited)

For the three months ended March 31, 2023, the Company’s unaudited condensed consolidated interim statement of operations included net revenues of $0.1 million and a net loss of $0.3 million attributable to fSight for the period beginning January 1, 2023 through March 31, 2023.

Summary of Significant Accounting Policies (Details) - Schedule of summarizes the changes in deferred revenue and customer deposits - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Schedule Of Summarizes The Changes In Deferred Revenue And Customer Deposits Abstract
Balance at January 1		$ 232		$ 250
Deferral of revenue	$ 12,198	20,327	$ 2,285	50
Recognition of unearned revenue		(19,437)		(68)
Balance at December 31		$ 1,122		$ 232

Goodwill and Intangible Assets (Details) - Schedule of amortization expense related to intangible assets - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Amortization Expense Related To Intangible Assets Abstract
2023 (Excluding the three months ended March 31, 2023)	$ 205	$ 636	$ 444
2024	274	580	457
2025	274	84	$ 117
2026	271	62
2027	262	46
Thereafter	1,118	$ 40
Total	$ 2,404

Summary of Significant Accounting Policies (Details) - Schedule of consolidated balance sheets to the total of the amount presented in the consolidated statements of cash flows - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Consolidated Balance Sheets To The Total Of The Amount Presented In The Consolidated Statements Of Cash Flows Abstract
Cash and cash equivalents	$ 50,606	$ 36,194	$ 6,184
Restricted cash		1,523	1,290
Total cash, cash equivalents and restricted cash presented in the consolidated statement of cash flows		$ 37,717	$ 7,474

Fair Value of Financial Instruments (Details) - Schedule of changes in fair value of the company’s marketable securities $ in Thousands	Mar. 31, 2023 USD ($)
Available-for-sale marketable securities:
Total Current assets	$ 5,351
Long-term assets
Total Long-term assets	4,738
Total available-for-sale marketable securities	10,089
Corporate bonds [Member]
Available-for-sale marketable securities:
Total Current assets	4,721
Long-term assets
Total Long-term assets	4,109
U.S. agency securities [Member]
Available-for-sale marketable securities:
Total Current assets	630
Long-term assets
Total Long-term assets	629
Cost [Member]
Available-for-sale marketable securities:
Total Current assets	5,338
Long-term assets
Total Long-term assets	4,737
Total available-for-sale marketable securities	10,075
Cost [Member] \| Corporate bonds [Member]
Available-for-sale marketable securities:
Total Current assets	4,712
Long-term assets
Total Long-term assets	4,113
Cost [Member] \| U.S. agency securities [Member]
Available-for-sale marketable securities:
Total Current assets	626
Long-term assets
Total Long-term assets	624
Unrealized gain [Member]
Available-for-sale marketable securities:
Total Current assets	16
Long-term assets
Total Long-term assets	12
Total available-for-sale marketable securities	28
Unrealized gain [Member] \| Corporate bonds [Member]
Available-for-sale marketable securities:
Total Current assets	12
Long-term assets
Total Long-term assets	7
Unrealized gain [Member] \| U.S. agency securities [Member]
Available-for-sale marketable securities:
Total Current assets	4
Long-term assets
Total Long-term assets	5
Unrealized loss [Member]
Available-for-sale marketable securities:
Total Current assets	(3)
Long-term assets
Total Long-term assets	(11)
Total available-for-sale marketable securities	(14)
Unrealized loss [Member] \| Corporate bonds [Member]
Available-for-sale marketable securities:
Total Current assets	(3)
Long-term assets
Total Long-term assets	$ (11)

Summary of Significant Accounting Policies (Details) - Schedule of diluted weighted-average shares of common stock outstanding - shares	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Diluted Weighted Average Shares Of Common Stock Outstanding Abstract
Convertible preferred stock	199,145,285	165,578,120
Convertible preferred stock warrants	1,064,446	1,185,599
Common stock warrants	8,208,682	8,208,682
Stock options	18,270,912	18,086,501
Total	226,689,325	193,058,902

Business Combinations (Details) - USD ($)	3 Months Ended
Business Combinations (Details) - USD ($)	Mar. 31, 2023	Jan. 27, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Combinations (Details) [Line Items]
Common stock issued (in Shares)	29,643,434	5,598,751	23,442,353	20,580,109
Fair value	$ 700,000	$ 10,100,000	$ 1,300,000
Acquisition-related costs	100,000
Liability at a fair value	2,000,000
Liability revalued	2,200,000
change in fair value business combination	200,000
Identifiable intangible assets		$ 12,068
Revenues	100,000
Net loss in business	$ 300,000
Fair Value Guarantee [Member]
Business Combinations (Details) [Line Items]
Common stock issued (in Shares)	368,617		737,233
Trade Names [Member]
Business Combinations (Details) [Line Items]
Identifiable intangible assets	$ 10,000
Developed Technology Rights [Member]
Business Combinations (Details) [Line Items]
Identifiable intangible assets	1,800,000
Customer Relationships [Member]
Business Combinations (Details) [Line Items]
Identifiable intangible assets	$ 200,000
fSight [Member]
Business Combinations (Details) [Line Items]
Equity interest percentage		100.00%

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net income (loss) per share to common stockholders - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Basic net income (loss) per common share calculation:
Net income (loss) attributable to common stockholders (in Dollars)	$ 4,758	$ (6,487)	$ (13,381)	$ (7,701)
Less: undistributed earnings to participating shareholders (in Dollars)	(4,176)
Net income (loss) attributable to common stockholders – basic (in Dollars)	$ 582	$ (6,487)
Weighted-average shares of common stock outstanding – basic	27,779,209	20,624,803	21,173,615	20,389,634
Stock options	13,532,987
Warrants	5,852,334
Net income (loss) per share of common stock, basic (in Dollars per share)	$ 0.02	$ (0.31)
Diluted net income (loss) per common share calculation:
Net income (loss) attributable to common stockholders – diluted (in Dollars)	$ 582	$ (6,487)
Weighted-average shares of common stock outstanding, basic	27,779,209	20,624,803	21,173,615	20,389,634
Weighted-average shares of common stock, diluted	47,164,530	20,624,803	21,173,615	20,389,634
Net income (loss) per share of common stock – diluted (in Dollars per share)	$ 0.01	$ (0.31)

Related Party Transactions	3 Months Ended	12 Months Ended
Related Party Transactions	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions [Line Items]
Related Party Transactions	14. Related Party Transactions Series C-1 Convertible Preferred Stock The Series C-1 convertible preferred stock (Note 8) were issued to certain existing shareholders. Note Receivable from Related Parties and Related Party Payable As of March 31, 2022, there was $0.1 million of full recourse promissory notes from the Company’s Chief Executive Officer and former Directors. The full recourse promissory notes were forgiven in December 2022.	15. Related Party Transactions Convertible Promissory Notes and Series C-1 Convertible Preferred Stock As discussed in Note 9 and Note 11, the Convertible Notes and Series C-1 convertible preferred stock were issued to certain existing shareholders. Note Receivable from Related Parties and Related Party Payable In November 2013, the Company adopted the 2013 Officers and Directors Stock Plan and entered into interest bearing, full recourse promissory notes from its Chief Executive Officer (“CEO”) and former directors in the aggregate principal amount of $0.6 million in exchange for the issuance of 9,327,903 shares of common stock. The promissory notes bear interest at the rate of 1.73% per year, matures in November 2022, and are collateralized by 1,532,480 shares of the Company’s Series B-4 convertible preferred stock. In December 2022, the Company executed payment and release letters to forgive the remaining balance of the recourse promissory notes and associated interest totaling $0.1 million and agreed to make an additional payment of $0.2 million for services rendered. As a result of the payment for services rendered, the Company recorded $0.2 million in general and administrative expenses in the accompanying consolidated statement of operations for the year ended December 31, 2022. Additionally, the remaining 282,836 shares of the Company’s Series B-4 held as collateral were released. At December 31, 2022, there was no accrued compensation presented on the accompanying consolidated balance sheet related to the recourse promissory notes. At December 31, 2022, there was no remaining principal balance on the recourse promissory notes. At December 31, 2021, the outstanding principal balance on the recourse promissory notes from the former directors was $0.1 million. The interest income related to the recourse promissory notes were recorded in other expense, net in the consolidated statements of operations and not material for the years ended December 31, 2022 and 2021. In addition, as of December 31, 2022, there was no remaining interest receivable and as of December 31, 2021, the interest receivable from related parties were recorded in prepaid expenses and other current assets and were not material.
Roth CH Acquisition IV Co. [Member]
Related Party Transactions [Line Items]
Related Party Transactions	NOTE 5. RELATED PARTY TRANSACTIONS Founder Shares In February 2019, an Initial Stockholder purchased an aggregate of 100 shares of the Company’s common stock for an aggregate price of $25,000. On June 29, 2020, the Company effected a stock dividend of 43,125 shares of common stock for each share of common stock outstanding, resulting in an aggregate of 4,312,500 shares of common stock being outstanding. On July 1, 2021, certain of the Initial Stockholders sold an aggregate of 1,490,874 shares of common stock to the Company for an aggregate purchase price of $8,643, of which 1,437,500 shares were cancelled and the remaining 53,374 shares were purchased by certain of the Company’s officers from the Company for an aggregate purchase price of $464, resulting in an aggregate of 2,875,000 shares of common stock being outstanding (the “Founder Shares”). The Founder Shares included an aggregate of up to 375,000 shares subject to forfeiture by the Initial Stockholders to the extent that the underwriters’ over-allotment was not exercised in full or in part, so that the Initial Stockholders would collectively own approximately 20% of the Company’s issued and outstanding shares after the Initial Public Offering (assuming the Initial Stockholders did not purchase any Public Shares in the Initial Public Offering and excluding the Private Shares). As a result of the underwriters’ election to fully exercise their over-allotment option, no Founder Shares are subject to forfeiture. The sale of the Founder Shares to certain of the Company’s officers, as described above, is within the scope of FASB ASC Topic 718, “Compensation-Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation associated with equity-classified awards is measured at fair value upon the grant date. The fair value of the 53,374 shares sold to the Company’s officers was $323,446, or $6.06 per share. The Founder Shares were effectively sold subject to a performance condition (i.e., the occurrence of a Business Combination). Compensation expense related to the Founder Shares is recognized only when the performance condition is probable of occurrence. Stock-based compensation will be recognized at the date a Business Combination is considered probable in an amount equal to the number of Founder Shares times the grant date fair value per share (unless subsequently modified) less the amount initially received for the purchase of the Founder Shares. As of March 31, 2023, the Company determined that a Business Combination is not considered probable, and, therefore, no stock-based compensation expense has been recognized. The Initial Stockholders have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until (1) with respect to 50% of the Founder Shares, the earlier of six months after the completion of a Business Combination and the date on which the closing price of the common stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing after a Business Combination and (2) with respect to the remaining 50% of the Founder Shares, six months after the completion of a Business Combination, or earlier, in either case, if, subsequent to a Business Combination, the Company completes a liquidation, merger, stock exchange or other similar transaction which results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Notes — Related Party On March 3, 2021, the Company issued an unsecured promissory note to an Initial Stockholder (the “Promissory Note”), pursuant to which the Company could borrow up to an aggregate principal amount of $200,000. The Promissory Note was non-interest bearing and payable on the earlier of the consummation of the Initial Public Offering or the date on which the Company determined not to proceed with the Initial Public Offering. The outstanding balance under the Promissory Note of $200,000 was repaid at the closing of the Initial Public Offering on August 10, 2021. Borrowings under Promissory Note are no longer available. On February 14, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $200,000 (the “Note”) to CR Financial Holdings, Inc. (the “Payee”). Pursuant to the Note, the Payee agreed to loan to the Company an aggregate amount of $200,000 that shall be payable on the earlier of (i) the date on which the Company consummates a business combination with target businesses, or (ii) the date the Company liquidates if a business combination is not consummated. The Note bears no interest rate. In the event that the Company does not consummate a business combination, the Note will be repaid only from amounts remaining outside of the Company’s trust account, if any. The proceeds of the Note will be used for the Company to pay various expenses of the Company and for general corporate purposes. As of March 31, 2023 and December 31, 2022, the Company’s outstanding balance for the promissory note is $200,000 and $0, respectively. Working Capital Loans In order to finance transaction costs in connection with a Business Combination, the Initial Stockholders and certain of the Company’s officers and directors (or their affiliates) may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would be repaid upon consummation of a Business Combination, without interest. No Working Capital Loans were outstanding as of March 31, 2023 and December 31, 2022. Underwriting Agreement and Business Combination Marketing Agreement On August 5, 2021, the Company entered into an underwriting agreement and a business combination marketing agreement with Roth Capital Partners, LLC (“Roth”) and Craig-Hallum Capital Group LLC (“Craig-Hallum”), the underwriters in the Initial Public Offering. The underwriters are related parties of the Company. On December 5, 2022, the Company entered a letter agreement to terminate the business combination marketing agreement. See Note 6 for a discussion of the business combination marketing agreement. Due from Certain Initial Stockholders On December 16, 2022, the Company paid $135,440 to the Non-redeeming Stockholders on behalf of certain Initial Stockholders in connection with the Non-Redemption Agreements (see Note 6).	NOTE 5. RELATED PARTY TRANSACTIONS Founder Shares In February 2019, an Initial Stockholder purchased an aggregate of 100 shares of the Company’s common stock for an aggregate price of $25,000. On June 29, 2020, the Company effected a stock dividend of 43,125 shares of common stock for each share of common stock outstanding, resulting in an aggregate of 4,312,500 shares of common stock being outstanding. On July 1, 2021, certain of the Initial Stockholders sold an aggregate of 1,490,874 shares of common stock to the Company for an aggregate purchase price of $8,643, of which 1,437,500 shares were cancelled and the remaining 53,374 shares were purchased by certain of the Company’s officers from the Company for an aggregate purchase price of $464, resulting in an aggregate of 2,875,000 shares of common stock being outstanding (the “Founder Shares”). The Founder Shares included an aggregate of up to 375,000 shares subject to forfeiture by the Initial Stockholders to the extent that the underwriters’ over-allotment was not exercised in full or in part, so that the Initial Stockholders would collectively own approximately 20% of the Company’s issued and outstanding shares after the Initial Public Offering (assuming the Initial Stockholders did not purchase any Public Shares in the Initial Public Offering and excluding the Private Shares). As a result of the underwriters’ election to fully exercise their over-allotment option, no Founder Shares are subject to forfeiture. The sale of the Founders Shares to certain of the Company’s officers, as described above, is within the scope of FASB ASC Topic 718, “Compensation-Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation associated with equity-classified awards is measured at fair value upon the grant date. The fair value of the 53,374 shares sold to the Company’s officer was $323,446, or $6.06 per share. The Founders Shares were effectively sold subject to a performance condition (i.e., the occurrence of a Business Combination). Compensation expense related to the Founders Shares is recognized only when the performance condition is probable of occurrence. Stock-based compensation will be recognized at the date a Business Combination is considered probable in an amount equal to the number of Founders Shares times the grant date fair value per share (unless subsequently modified) less the amount initially received for the purchase of the Founders Shares. As of December 31, 2021, the Company determined that a Business Combination is not considered probable, and, therefore, no stock-based compensation expense has been recognized. The Initial Stockholders have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until (1) with respect to 50% of the Founder Shares, the earlier of six months after the completion of a Business Combination and the date on which the closing price of the common stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing after a Business Combination and (2) with respect to the remaining 50% of the Founder Shares, six months after the completion of a Business Combination, or earlier, in either case, if, subsequent to a Business Combination, the Company completes a liquidation, merger, stock exchange or other similar transaction which results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Note — Related Party On March 3, 2021, the Company issued an unsecured promissory note to an Initial Stockholder (the “Promissory Note”), pursuant to which the Company could borrow up to an aggregate principal amount of $200,000. The Promissory Note was non-interest bearing and payable on the earlier of the consummation of the Initial Public Offering or the date on which the Company determined not to proceed with the Initial Public Offering. The outstanding balance under the Promissory Note of $200,000 was repaid at the closing of the Initial Public Offering on August 10, 2021. Borrowings under Promissory Note are no longer available. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Initial Stockholders and certain of the Company’s officers and directors (or their affiliates) may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would be repaid upon consummation of a Business Combination, without interest. No Working Capital Loans were outstanding as of December 31, 2022 and 2021. Underwriting Agreement and Business Combination Marketing Agreement On August 5, 2021, the Company entered into an underwriting agreement and a business combination marketing agreement with Roth Capital Partners, LLC (“Roth”) and Craig-Hallum Capital Group LLC (“Craig-Hallum”), the underwriters in the Initial Public Offering. The underwriters are related parties of the Company. On December 5, 2022, the Company entered a letter agreement to terminate the business combination marketing agreement. See Note 6 for a discussion of the business combination marketing agreement. Due from Certain Initial Stockholders On December 16, 2022, the Company paid $135,440 to the Non-redeeming Stockholders on behalf of certain Initial Stockholders in connection with the Non-Redemption Agreements (see Note 6).

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Commitments and Contingencies (Details) - USD ($)										1 Months Ended	3 Months Ended		12 Months Ended
Commitments and Contingencies (Details) - USD ($)	May 10, 2023	Apr. 10, 2023	Mar. 10, 2023	Feb. 23, 2023	Feb. 10, 2023	Dec. 09, 2022	Dec. 08, 2022	Dec. 05, 2022	Feb. 22, 2022	Feb. 19, 2019	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 16, 2022	Jul. 05, 2022
Commitments and Contingencies (Details) [Line Items]
Stock-based compensation expense											$ 366,000	$ 26,000	$ 813,000	$ 179,000
Number of shares owned by stockholders (in Shares)											29,643,434		23,442,353	20,580,109
Tigo Energy, Inc [Member]
Commitments and Contingencies (Details) [Line Items]
Share issue price by initial stockholders, on one month extension (in Dollars per share)					$ 0.05
Payment made to non redeeming stockholders	$ 326,362
Roth CH Acquisition IV Co. [Member]
Commitments and Contingencies (Details) [Line Items]
Minimum period of piggy-back registration rights											5 years
Maximum period of piggy-back registration rights											7 years
Aggregate gross proceeds											4.50%		4.50%
Amount of advisory fee payable											$ 5,175,000		$ 5,175,000
Number of shares issued for services rendered (in Shares)								300,000		100	375,000
Share price for services rendered (in Dollars per share)													$ 9.2
Placement agent fee																50.00%
Number of shares owned by stockholders (in Shares)											3,336,500		3,336,500	3,336,500
Share issue price by initial stockholders (in Dollars per share)							$ 0.083
Payment made to non redeeming stockholders															$ 135,440
Non-redeeming stockholder agreement Initial Payment											$ 135,440
Roth CH Acquisition IV Co. [Member] \| Minimum [Member]
Commitments and Contingencies (Details) [Line Items]
Minimum period of piggy-back registration rights													5 years
Roth CH Acquisition IV Co. [Member] \| Maximum [Member]
Commitments and Contingencies (Details) [Line Items]
Minimum period of piggy-back registration rights													7 years
Roth CH Acquisition IV Co. [Member] \| Tigo Energy, Inc [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares sold for sale and purchase agreement (in Shares)								1,645,000
Proceeds from sale and purchase agreement											$ 2,300,000		$ 2,300,000
Share issue price by initial stockholders, on one month extension (in Dollars per share)	$ 0.05	$ 0.05	$ 0.05
Payment made to non redeeming stockholders		$ 326,362	$ 1		$ 326,362
Roth CH Acquisition IV Co. [Member] \| L1 Energy Capital Management [Member] \| Tigo Energy, Inc [Member]
Commitments and Contingencies (Details) [Line Items]
Proceeds from the sale of convertible promissory notes				$ 50,000,000
Roth CH Acquisition IV Co. [Member] \| Private Placement [Member] \| Tigo Energy, Inc [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares sold for sale and purchase agreement (in Shares)											424,000		424,000
Roth CH Acquisition IV Co. [Member] \| Fixed Compensation Shares [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares issued for services rendered (in Shares)								100,000
Roth CH Acquisition IV Co. [Member] \| Variable Compensation Shares [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares issued for services rendered (in Shares)								200,000
Placement agent fee								$ 50,000,000	$ 50,000,000
Roth CH Acquisition IV Co. [Member] \| Advisor Shares [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares issued for services rendered (in Shares)													300,000
Share price for services rendered (in Dollars per share)													$ 10.2
Stock-based compensation expense
Roth CH Acquisition IV Co. [Member] \| Common Stock [Member] \| Tigo Energy, Inc [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares sold for sale and purchase agreement (in Shares)								1,645,000
Financial Advisor [Member] \| Roth CH Acquisition IV Co. [Member]
Commitments and Contingencies (Details) [Line Items]
Placement agent fee																4.00%
Non Redemption Agreement [Member]
Commitments and Contingencies (Details) [Line Items]
Share issue price by initial stockholders, on one month extension (in Dollars per share)			$ 0.05		$ 0.05
Payment made to non redeeming stockholders															135,440
Non Redemption Agreement [Member] \| Tigo Energy, Inc [Member]
Commitments and Contingencies (Details) [Line Items]
Share issue price by initial stockholders, on one month extension (in Dollars per share)					$ 0.05
Non Redemption Agreement [Member] \| Roth CH Acquisition IV Co. [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares owned by stockholders (in Shares)						1,631,811	1,631,811
Share issue price by initial stockholders (in Dollars per share)						$ 1	$ 0.083
Share issue price by initial stockholders, on one month extension (in Dollars per share)						$ 0.05	$ 0.05
Payment made to non redeeming stockholders											163,182		135,440		$ 135,440
Non-redeeming stockholder agreement Initial Payment											163,181	$ 135,440	$ 135,440
Non Redemption Agreement [Member] \| Roth CH Acquisition IV Co. [Member] \| Tigo Energy, Inc [Member]
Commitments and Contingencies (Details) [Line Items]
Proceeds from sale and purchase agreement											$ 2,300,000
Share issue price by initial stockholders, on one month extension (in Dollars per share)			$ 1
Payment made to non redeeming stockholders			$ 1		$ 163,181
Business Combination Marketing Agreement [Member] \| Roth CH Acquisition IV Co. [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares issued for services rendered (in Shares)								200,000

Income Taxes (Details) - USD ($)		3 Months Ended		12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 16, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) [Line Items]
Federal statutory rate		21.00%	21.00%	21.00%	21.00%
Total income tax expense				$ 100,000	$ 200,000
Valuation allowance				1,500,000	1,600,000
Federal net operating loss carryforwards				123,000,000	124,500,000
State net operating loss carryforwards				101,600,000	100,800,000
federal net operating loss				27,700,000
Federal research and development income tax credit carryforwards				2,500,000	2,200,000
Foreign tax credit carryforwards				200,000	200,000
Pre-change Federal				56,200,000
Pre-change state losses				53,600,000
Federal credits				800,000
State research credits				600,000
Gross uncertain income tax benefits				1,000,000	800,000
Research and development income tax credit				100,000	100,000
California [Member]
Income Taxes (Details) [Line Items]
Research and development income tax credit carryforwards				$ 2,100,000	$ 1,900,000
Roth CH Acquisition IV Co. [Member]
Income Taxes (Details) [Line Items]
Federal statutory rate	1.00%	21.00%	21.00%	21.00%	21.00%
Valuation allowance				$ 173,794	$ 84,534
Federal net operating loss carryforwards				395,019
State net operating loss carryforwards
Gross uncertain income tax benefits				(64,545)
Federal net operating loss carryovers				$ 0	$ 147,184

Income Taxes (Details) - Schedule of reconciliation of the provision computed at the federal statutory rate to the company’s provision (benefit) for income taxes	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Reconciliation Of The Provision Computed At The Federal Statutory Rate To The Company SProvision Benefit For Income Taxes Abstract
Tax at federal statutory rate	21.00%	21.00%	21.00%	21.00%
State tax, net of federal benefit			1.60%	6.40%
Embedded derivative adjustments			0.00%	(1.80%)
Research and development credits			2.40%	3.00%
Mark to market adjustments			(3.10%)	(0.90%)
PPP loan forgiveness income			0.00%	8.10%
Transaction costs			0.00%	0.00%
Stock based compensation			(1.20%)	0.00%
Other			(0.40%)	(6.90%)
Change in valuation allowance			(21.30%)	(33.40%)
Total			(1.00%)	(4.40%)

Summary of Significant Accounting Policies

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Summary of Significant Accounting Policies [Line Items]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of Presentation

Basis of Consolidation

Reclassification

Certain prior period amounts in the unaudited condensed consolidated financial statements and accompanying notes have been reclassified to conform to the current period’s presentation.

Liquidity and Going Concern

The Company follows the provisions of FASB ASC Topic 205-40, Presentation of Financial Statements — Going Concern, which requires management to assess Tigo’s ability to continue as a going concern within one year after the date the unaudited condensed consolidated interim financial statements are issued.

The Company has historically incurred recurring net losses and negative cash flows from operating activities and has an accumulated deficit of $55.3 million at March 31, 2023. Management believes that with the existing cash, cash equivalents, and marketable securities as of March 31, 2023, and an increasing customer base, as well as proper management of expenditures, Tigo has sufficient resources to sustain operations through May 2024. However, there is no certainty that management will be successful in these efforts and, if Tigo requires additional debt or equity financing, there is no assurance that it will be available at terms acceptable to Tigo, or at all.

Cash and Cash Equivalents

Marketable Securities

Business Combinations

Goodwill and Intangible Assets

Fair Value of Financial Instruments

• Level 1:		Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
• Level 2:		Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liabilities.
• Level 3:		Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).

Revenue Recognition

The Company follows ASC Topic 606, Revenue from Contracts with Customers (“ASC Topic 606”) for revenue recognition. In accounting for contracts with customers:

The Company determines revenue recognition through the following steps:

• Identification of the contract, or contracts, with a customer

• Identification of the performance obligations in the contract

• Determination of the transaction price

• Allocation of the transaction price to the performance obligations in the contract

• Recognition of revenue when, or as, the Company satisfies a performance obligation

Product warranty costs are recorded as expense to cost of revenue based on customer history, historical information and current trends.

The following table summarizes the changes in deferred revenue:

	Three Months Ended March 31, (Unaudited)
(in thousands)	2023			2022
Balance at the beginning of the period	$	1,122		$	232
Deferral of revenue		12,198			2,285
Recognition of unearned revenue		(11,712	)		(1,666	)
Balance at the end of the period	$	1,608		$	851

As of March 31, 2023, the Company expects to recognize $1.6 million from remaining performance obligations over a weighted average term of 1.7 years.

Net Income (Loss) Per Common Share

The following table sets forth the computation of basic and diluted net income (loss) per share to common stockholders:

	Three Months Ended March 31, (Unaudited)
(in thousands, except share and per share data)	2023			2022
Basic net income (loss) per common share calculation:
Net income (loss) attributable to common stockholders	$	4,758		$	(6,487	)
Less: undistributed earnings to participating shareholders		(4,176	)		—
Net income (loss) attributable to common stockholders – basic		582			(6,487	)
Weighted-average shares of common stock outstanding – basic		27,779,209			20,624,803
Net income (loss) per share of common stock, basic	$	0.02		$	(0.31	)

Diluted net income (loss) per common share calculation:
Net income (loss) attributable to common stockholders – diluted	$	582		$	(6,487	)
Weighted-average shares of common stock outstanding, basic		27,779,209			20,624,803
Stock options		13,532,987			—
Warrants		5,852,334			—
Weighted-average shares of common stock, diluted		47,164,530			20,624,803
Net income (loss) per share of common stock – diluted	$	0.01		$	(0.31	)

The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding, as they would be anti-dilutive:

	As of March 31, (Unaudited)
	2023	2022
Convertible preferred stock	—	165,578,120
Convertible preferred stock warrants	—	1,185,599
Common stock warrants	758,891	8,208,682
Convertible promissory note	23,376,468	—
Stock options	1,367,000	17,604,360
	25,502,359	192,576,761

Recently Adopted Accounting Pronouncements

3. Summary of Significant Accounting Policies

Basis of Presentation

Basis of Consolidation

Reclassification

Certain prior period amounts in the consolidated financial statements and accompanying notes have been reclassified to conform to the current period’s presentation.

Use of Estimates

Risks and Uncertainties

Concentrations of Credit Risk

Segment Information

Foreign Operations

Fair Value of Financial Instruments

		Level 1:		Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
		Level 2:		Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liabilities.
		Level 3:		Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).

Cash and Cash Equivalents

The Company’s cash and cash equivalents include short-term highly-liquid investments with an original maturity of 90 days or less when purchased and are carried at fair value in the accompanying consolidated balance sheets. The Company considers all highly-liquid investments with a remaining maturity of three months or less at the date of purchase to be cash. Cash consists primarily of amounts in checking and savings accounts.

Restricted Cash and Reconciliation to the Consolidated Statements of Cash Flows

	December 31,
(in thousands)	2022		2021
Cash and cash equivalents	$	36,194	$	6,184
Restricted cash		1,523		1,290
Total cash, cash equivalents and restricted cash presented in the consolidated statement of cash flows	$	37,717	$	7,474

Accounts Receivable and Allowance for Doubtful Accounts

Inventory, net

Property and Equipment, net

Fixed Asset Type		Estimated useful life in years
Machinery and equipment		7
Vehicles		5
Computer software		5
Computer equipment		5
Furniture and fixtures		5

Leasehold improvements are amortized over the shorter of the remaining lease term or expected useful lives of the improvements.

Long-Lived Assets

Deferred Issuance Costs

Customer Deposits

Customer deposits consists of deposits received by the Company, as required on certain contracts and agreements, which are refundable at the termination of the contract.

Product Warranties

Derivative Instruments

Convertible Preferred Stock Warrants

Revenue Recognition

The Company complies with ASC Topic 606, Revenue from Contracts with Customers (“ASC Topic 606”) for revenue recognition. In accounting for contracts with customers:

The Company determines revenue recognition through the following steps:

• Identification of the contract, or contracts, with a customer

• Identification of the performance obligations in the contract

• Determination of the transaction price

• Allocation of the transaction price to the performance obligations in the contract

• Recognition of revenue when, or as, the Company satisfies a performance obligation

The Company’s primary source of revenue is the sale of its hardware products. The Company’s hardware products are fully functional at the time of shipment and do not require modification or customization for customers to use the products. The Company sells its products primarily to distributors that resell the Company’s products to end users. Distributors do not have general rights of return and generally order goods for immediate resale to end customers. The Company uses present right to payment and transfer of title as indicators to determine the transfer of control to the customer. The Company recognizes revenue at a point in time when its performance obligation has been satisfied and control of the product is transferred to the customer, which generally aligns with shipping terms. Contract shipping terms include ExWorks (“EXW”), FOB Shipping Point and FOB Destination incoterms. Under EXW (meaning the seller fulfills its obligation to deliver when it makes goods available at its premises, or another specified location, for the buyer to collect), the performance obligation is satisfied and control is transferred at the point when the customer is notified that their order is available for pickup. Under FOB Shipping Point, control is transferred to the customer at the time the good is transferred to the shipper and under FOB Destination, at the time the customer receives the goods. We deduct sales returns to arrive at revenue, net. Sales tax and other similar taxes are excluded from revenues. The Company has made the election to account for shipping and handling as activities to fulfill the promise to transfer the product and as such records amounts charged to customers for shipping and handling as revenue and the related costs are included in cost of revenues.

Product warranty costs are recorded as expense to cost of revenue based on customer history, historical information and current trends.

Sales of the Company’s hardware products include the Company’s web-based monitoring service which represents a separate performance obligation. Monitoring service revenue represented less than 1% of the total revenue, net during the years ended December 31, 2022 and 2021. The allocation of revenue between the hardware and monitoring service deliverables is based on the Company’s best estimate of the standalone selling price determined by considering multiple factors, including internal costs, gross margin and historical selling practices. Revenue from the monitoring service is recognized ratably as the services are performed over the period of the monitoring service, up to 20 years.

The following table summarizes the changes in deferred revenue and customer deposits:

	Year Ended December 31,
(in thousands)	2022			2021
Balance at January 1	$	232		$	250
Deferral of revenue		20,327			50
Recognition of unearned revenue		(19,437	)		(68	)
Balance at December 31	$	1,122		$	232

As of December 31, 2022, the Company expects to recognize $1.1 million from remaining performance obligations over a weighted average term of 2 years.

Cost of Revenue

Stock-Based Compensation

Research and Development

Advertising Costs

Income Taxes

Net Loss Per Common Share

The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding, as they would be anti-dilutive:

	As of December 31,
	2022	2021
Convertible preferred stock	199,145,285	165,578,120
Convertible preferred stock warrants	1,064,446	1,185,599
Common stock warrants	8,208,682	8,208,682
Stock options	18,270,912	18,086,501
	226,689,325	193,058,902

Recent Accounting Guidance Not Yet Adopted

Recently Adopted Accounting Guidance

Revision of Prior Period Financial Statements

	For the year ended December 31, 2021
(in thousands, except share and per share data)	As previously reported			Adjustment			As Revised
Consolidated Statements of Operations
Net loss	$	(4,863	)		—		$	(4,863	)
Dividends on Series D convertible preferred stock		—			(2,838	)		(2,838	)
Net loss attributable to common stockholders	$	(4,863	)	$	(2,838	)	$	(7,701	)
Share information:
Net loss per share of common stock, basic and diluted	$	(0.24	)	$	(0.14	)	$	(0.38	)
Weighted average common shares outstanding, basic and diluted		20,389,634			—			20,389,634

Roth CH Acquisition IV Co. [Member]

Summary of Significant Accounting Policies [Line Items]

Summary of Significant Accounting Policies

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Principles of Consolidation

Emerging Growth Company

Use of Estimates

Cash and Cash Equivalents

Cash and Marketable Securities Held in Trust Account

Offering Costs

Common Stock Subject to Possible Redemption

In connection with the stockholders vote at the Special Meeting of Stockholders held by the Company on December 20, 2022, 9,121,751 shares of common stock were tendered for redemption.

At March 31, 2023 and December 31, 2022, the common stock subject to possible redemption reflected in the balance sheets was reconciled in the following table:

Common stock subject to possible redemption, December 31, 2021	$	116,725,000
Less:
Redemption of 9,121,751 shares		(93,419,442	)
Extension payment		(135,440	)
Plus:
Remeasurement of carrying value to redemption value		1,152,044
Common stock subject to possible redemption, December 31, 2022	$	24,322,162
Less:
Extension payment		(163,181	)
Plus:
Remeasurement of carrying value to redemption value		326,452
Common stock subject to possible redemption, March 31, 2023	$	24,485,433

Warrant Classification

Income Taxes

Net Loss per Common Share

The following tables reflect the calculation of basic and diluted net loss per common share (in dollars, except per share amounts):

	For the Three Months Ended March 31,
	2023						2022
	Redeemable common stock			Non-redeemable common stock			Redeemable common stock			Non-redeemable common stock
Basic and diluted net loss per common share
Numerator:
Allocation of net loss	$	(171,076	)	$	(240,006	)	$	(94,275	)	$	(27,352	)
Denominator:
Basic and diluted weighted average shares outstanding		2,378,249			3,336,500			11,500,000			3,336,500
Basic and diluted net loss per common share	$	(0.07	)	$	(0.07	)	$	(0.01	)	$	(0.01	)

Concentration of Credit Risk

Fair Value of Financial Instruments

Recent Accounting Standards

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Principles of Consolidation

Emerging Growth Company

Use of Estimates

Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.

Cash and Cash Equivalents

Cash and Marketable Securities Held in Trust Account

Offering Costs

Common Stock Subject to Possible Redemption

In connection with the stockholders vote at the Special Meeting of Stockholders held by the Company on December 20, 2022, 9,121,751 shares of common stock were tendered for redemption.

At December 31, 2022 and 2021, the common stock subject to possible redemption reflected in the balance sheets was reconciled in the following table:

Gross proceeds	$	115,000,000
Less:
Common stock issuance costs		(1,646,673	)
Proceeds allocated to Public Warrants		(4,427,500	)
Plus:
Remeasurement of carrying value to redemption value		7,799,173
Common stock subject to possible redemption, December 31, 2021		116,725,000
Less:
Redemption of 9,121,751 shares		(93,419,442	)
Extension payment		(135,440	)
Plus:
Remeasurement of carrying value to redemption value		1,152,044
Common stock subject to possible redemption, December 31, 2022	$	24,322,162

Warrant Classification

Income Taxes

The Company accounts for income taxes under ASC 740, “Income Taxes.” ASC 740, Income Taxes, requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statements and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. As of December 31, 2022 and 2021, the Company’s deferred tax asset had a full valuation allowance recorded against it. Our effective tax rate was 182.20% and 0.00% for the year ended December 31, 2022 and 2021, respectively. The effective tax rate differs from the statutory tax rate of 21% for the year ended December 31, 2022 and 2021, due to franchise tax interest, state taxes, net of federal tax benefit, merger and acquisition expenses, and the valuation allowance on the deferred tax assets.

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2022 and 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.

Net Loss per Common Share

The following tables reflect the calculation of basic and diluted net loss per common share (in dollars, except per share amounts):

	For the Year Ended December 31,
	2022						2021
	Redeemable common stock			Non-redeemable common stock			Redeemable common stock			Non-redeemable common stock
Basic and diluted net loss per common share
Numerator:
Allocation of net loss, as adjusted	$	(137,936	)	$	(40,282	)	$	(247,320	)	$	(155,222	)
Denominator:
Basic and diluted weighted average shares outstanding		11,425,027			3,336,500			4,505,479			2,827,725
Basic and diluted net loss per common share	$	(0.01	)	$	(0.01	)	$	(0.05	)	$	(0.05	)

Concentration of Credit Risk

Fair Value of Financial Instruments

Recent Accounting Standards

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Taxes (Tables) [Line Items]

Schedule of income before provision for income taxes

(in thousands)	Year Ended December 31,
(in thousands)	2022			2021
Domestic	$	(7,179	)	$	(4,826	)
Foreign		213			163
Loss before for income tax expense	$	(6,966	)	$	(4,663	)

Schedule of reconciliation of the provision computed at the federal statutory rate to the company’s provision (benefit) for income taxes

(in thousands except for percentages)	Year Ended December 31,
(in thousands except for percentages)	2022		2021
Tax at federal statutory rate	21.0	%	21.0	%
State tax, net of federal benefit	1.6	%	6.4	%
Embedded derivative adjustments	0.0	%	(1.8	)%
Research and development credits	2.4	%	3.0	%
Mark to market adjustments	(3.1	)%	(0.9	)%
PPP loan forgiveness income	0.0	%	8.1	%
Transaction costs	0.0	%	0.0	%
Stock based compensation	(1.2	)%	0.0	%
Other	(0.4	)%	(6.9	)%
Change in valuation allowance	(21.3	)%	(33.4	)%
	(1.0	)%	(4.4	)%

Schedule of deferred tax assets and liabilities

	December 31,
(in thousands)	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	17,360		$	17,619
Research and development tax credits		2,157			1,875
Stock compensation		246			221
Capitalized research costs		1,338			—
Lease liability		299			—
Other timing differences		1,535			1,407
Gross deferred tax assets		22,935			21,122
Less: valuation allowance		(22,608	)		(21,122	)
	$	327		$	—
Deferred tax liabilities
Fixed assets	$	(50	)	$	—
Right of use assets		(277	)		—
Net deferred tax asset	$	—		$	—

Schedule of gross unrecognized tax benefits

	December 31,
(in thousands)	2022		2021
Balance at beginning of year	$	819	$	694
Additions based on tax positions related to the current year		133		125
Balance at end of year	$	952	$	819

Roth CH Acquisition IV Co. [Member]

Income Taxes (Tables) [Line Items]

Schedule of income before provision for income taxes

	December 31, 2022			December 31, 2021
Federal
Current	$	395,019		$	—
Deferred		(109,249	)		(84,534	)
State and Local
Current		—			—
Deferred		(64,545	)		—
Change in valuation allowance		173,794			84,534
Income tax provision	$	395,019		$	—

Schedule of reconciliation of the provision computed at the federal statutory rate to the company’s provision (benefit) for income taxes

	December 31, 2022		December 31, 2021
Statutory federal income tax rate	21.00	%	21.00	%
State taxes, net of federal tax benefit	6.98	%	0.00	%
M&A expenses	87.0	%	0.00	%
Franchise tax interest	0.07	%	0.00	%
Valuation allowance	67.10	%	(21.00	)%
Income tax provision	182.20	%	0.00	%

Schedule of deferred tax assets and liabilities

	December 31, 2021			December 31, 2020
Deferred tax assets
Net operating loss carryforward	$	—		$	30,909
Startup/Organizational expenses		258,742			54,038
Total deferred tax assets		258,742			84,947
Valuation allowance		(258,742	)		(84,947	)
Deferred tax assets, net of valuation allowance	$	—		$	—

Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Accrued Expenses and Other Current Liabilities [Abstract]

Schedule of accrued expenses and other current liabilities consisted

(in thousands)	March 31, 2023 (Unaudited)		December 31, 2022 (Audited)
Accrued vacation	$	907	$	829
Accrued compensation		940		624
Accrued interest		563		9
Accrued professional fees		2,103		2,502
Accrued warehouse and freight		195		143
Accrued other		343		275
Other current liabilities(1)		1,676		—
Accrued expenses and other current liabilities	$	6,727	$	4,382

(1) Other current liabilities of $1.7M at March 31, 2023 are primarily related to the current portion of contingent shares liability related to the fSight acquisition. See “Note 12. Business Combinations”.

	December 31,
(in thousands)	2022		2021
Accrued vacation	$	829	$	671
Accrued compensation		624		291
Customer deposits		900		219
Accrued interest		9		33
Accrued professional fees		2,502		221
Accrued warehouse and freight		143		5
Accrued other		275		134
Accrued expenses and other current liabilities	$	5,282	$	1,574

Leases (Details) - USD ($) $ in Millions	12 Months Ended
Leases (Details) - USD ($) $ in Millions	Dec. 31, 2022	Mar. 31, 2023
Leases (Details) [Line Items]
Lease term		12 months
ROU assets	$ 1.5
Additional ROU assets	0.3
Rent expense	$ 0.5
Minimum [Member]
Leases (Details) [Line Items]
Lease term		1 year
Maximum [Member]
Leases (Details) [Line Items]
Lease term		7 years

Leases (Details) - Schedule of other information - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Other Information Abstract
Cash paid for amounts included in the measurement of lease liabilities	$ 174
Weighted average remaining lease term (years)	3 years 8 months 12 days	2 years 8 months 12 days
Weighted average discount rate	5.00%	5.40%

Fair Value Measurements (Details) - Schedule of company's assets that are measured at fair value on a recurring basis - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Fair Value, Inputs, Level 1 [Member] \| Roth CH Acquisition IV Co. [Member]
Fair Value Measurements (Details) - Schedule of company's assets that are measured at fair value on a recurring basis [Line Items]
Cash and Marketable securities held in Trust Account	$ 24,601,832	$ 24,678,170

Leases (Details) - Schedule of lease term and discount rate information related to leases	Mar. 31, 2023	Dec. 31, 2022
Weighted-average remaining lease term (in years)
Operating leases	3 years 8 months 12 days	2 years 8 months 12 days
Weighted-average discount rate
Operating leases	5.00%	5.40%

Accrued Expenses and Other Current Liabilities (Details) - USD ($)
$ in Thousands

Mar. 31, 2023

Dec. 31, 2022

Disclosure Text Block Supplement [Abstract]

Other current liabilities

^[1]

$ 1,676

[1]	Other current liabilities of $1.7M at March 31, 2023 are primarily related to the current portion of contingent shares liability related to the fSight acquisition. See “Note 12. Business Combinations”.

Leases (Details) - Schedule of future maturities of lease liabilities $ in Thousands	Mar. 31, 2023 USD ($)
Schedule Of Future Maturities Of Lease Liabilities Abstract
2023 (Excluding the three months ended March 31, 2023)	$ 652
2024	866
2025	359
2026	348
2027	340
Thereafter	145
Total future minimum lease payments	2,710
Less: imputed interest	253
Present value of lease liabilities	$ 2,457

Fair Value Measurements (Details) - Schedule of company's assets that are measured at fair value on a recurring basis - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Roth CH Acquisition IV Co. [Member]
Assets:
Marketable securities held in Trust Account	$ 24,601,832	$ 24,678,170	$ 116,738,316

Leases

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Disclosure Text Block [Abstract]

Leases

10. Leases

Operating Leases

As a lessee, the Company currently leases office space and vehicles in the United States, Italy, Israel, China, and Thailand. All of the Company leases are classified as operating leases. The Company has no leases classified as finance or sales-type leases. For leases with terms greater than 12 months, the Company records the related asset and obligation at the present value of lease payments over the term. Many of its leases include rental escalation clauses, renewal options and/or termination options that are factored into the Company’s determination of lease payments.

When available, the Company uses the rate implicit in the lease to discount lease payments to present value; however, most of its leases do not provide a readily determinable implicit rate. Therefore, the Company must estimate its incremental borrowing rate to discount the lease payments based on information available at lease commencement. The majority of the Company’s leases have remaining lease terms of one to seven years, some of which include options to extend the leases for up to eight years, and some of which include options to terminate the leases within one year.

The components of lease expense are as follows (in thousands):

(in thousands)	Three Months Ended March 31, 2023 (Unaudited)
Operating lease costs	$	194
Variable lease costs		62
Total lease cost	$	256

Other information related to leases was as follows:

Supplemental Cash Flows Information (in thousands)		Three Months Ended March 31, 2023 (Unaudited)
Cash paid for amounts included in the measurement of lease liabilities		$	174

	March 31, 2023 (Unaudited)		December 31, 2022 (Audited)
Weighted average remaining lease term (years)	3.7		2.7
Weighted average discount rate	5.0	%	5.4	%

Future maturities of lease liabilities were as follows as of March 31, 2023:

Years Ending December 31 (Unaudited) (in thousands):	Operating Leases (Unaudited)
2023 (Excluding the three months ended March 31, 2023)	$	652
2024		866
2025		359
2026		348
2027		340
Thereafter		145
Total future minimum lease payments	$	2,710
Less: imputed interest		253
Present value of lease liabilities	$	2,457

10. Leases

Operating Leases

As discussed in Recently Adopted Accounting Guidance, effective January 1, 2022 the Company adopted accounting guidance, ASC Topic 842, issued by the FASB related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The Company adopted this guidance using the modified retrospective approach and elected the optional transition method. As a result, comparative periods in the Company’s financial statements are not adjusted for the impacts of the new standard.

The Company routinely enters into operating leases for office spaces and vehicles. The Company determines if a contract is or contains a lease based on its relevant terms in accordance with ASC Topic 842, including whether it conveys to the Company the right to obtain substantially all the economic benefits of the identified leased asset and to direct its use.

ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. The Company’s ROU assets and lease liabilities are recognized at the lease commencement date based on the present value of fixed lease payments over the lease term. The Company is also responsible for payment of certain real estate taxes, insurance and other expenses on certain of its leases. These amounts are generally considered to be variable lease costs and are not included in the measurement of the ROU assets and lease liabilities, but are expensed as incurred. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise any such option. Lease costs are recognized on a straight-line basis over the expected lease term.

The elements of the lease costs were as follows (in thousands):

	Year Ended December 31, 2022
Operating lease cost	$	614
Variable lease cost		277
Total lease cost	$	891

Lease term and discount rate information related to leases was as follows:

	Year Ended December 31, 2022
Weighted-average remaining lease term (in years)
Operating leases	2.7
Weighted-average discount rate
Operating leases	5.4	%

Supplemental cash flow information (in thousands):

	Year Ended December 31, 2022
Cash paid for:
Operating cash flows from operating leases	$	637
Operating lease right of use assets obtained in exchange for operating lease liabilities(1)	$	1,787

____________

Future maturities of lease liabilities were as follows as of December 31, 2022 (in thousands):

Year ending December 31,:	Operating Leases
2023	$	636
2024		580
2025		84
2026		62
2027		46
Thereafter		40
Total future minimum payments		1,448
Less imputed interest		(108	)
Present value of lease liabilities	$	1,340

As previously disclosed in the 2021 consolidated financial statements and under and under ASC Topic 840, Leases, the previous lease accounting guidance, the Company incurred rent expense of $0.5 million for the year ended December 31, 2021 and its maturities of lease liabilities were as follows as of December 31, 2021:

Years Ending December 31 (in thousands):
2022	$	431
2023		444
2024		457
2025		117
	$	1,449

Leases (Details) - Schedule of components of lease expense - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Components Of Lease Expense Abstract
Operating lease costs	$ 194	$ 614
Variable lease costs	62	277
Total lease cost	$ 256	$ 891

Leases (Details) - Schedule of the lease costs - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule Of The Lease Costs Abstract
Operating lease cost	$ 194	$ 614
Variable lease cost	62	277
Total lease cost	$ 256	$ 891

Unaudited Condensed Consolidated Statements of Convertible Preferred Stock and Changes in Stockholders’ Deficit - USD ($)	Convertible Preferred Stock	Roth CH Acquisition IV Co. Common Stock	Roth CH Acquisition IV Co. Additional Paid-in Capital	Roth CH Acquisition IV Co. Accumulated Deficit	Roth CH Acquisition IV Co.	Common Stock	Additional Paid-in Capital	Notes Receivable from Related Parties	Accumulated Deficit	Accumulated Comprehensive Income	Total
Balance at Dec. 31, 2020	$ 24,177,000	$ 288	$ 24,712	$ (3,190)	$ 21,810	$ 2,000	$ 5,111,000	$ (103,000)	$ (50,315,000)		$ (45,305,000)
Balance (in Shares) at Dec. 31, 2020	116,213,647	2,875,000				19,989,902
Issuance of common stock upon exercise of stock options							93,000				93,000
Issuance of common stock upon exercise of stock options (in Shares)						590,207
Stock-based compensation expense							179,000				179,000
Proceeds from sale of Series D, net of issuance costs	$ 14,303,000
Proceeds from sale of Series D, net of issuance costs (in Shares)	32,334,554
Conversion of convertible notes into Series D	$ 7,890,000
Conversion of convertible notes into Series D (in Shares)	17,007,606
Issuance of Series B-4 upon exercise of warrants
Issuance of Series B-4 upon exercise of warrants (in Shares)	22,313
Remeasurement of common stock subject to redemption amount			(7,799,173)		(7,799,173)
Sale of 461,500 Private Units		$ 46	4,614,954		4,615,000
Sale of 461,500 Private Units (in Shares)		461,500
Proceeds allocated to Public Warrants			4,427,500		4,427,500
Net income (loss)				(402,542)	(402,542)				(4,863,000)		(4,863,000)
Balance at Dec. 31, 2021	$ 46,370,000	$ 334	1,267,993	(405,732)	862,595	$ 2,000	5,383,000	(103,000)	(55,178,000)		(49,896,000)
Balance (in Shares) at Dec. 31, 2021	165,578,120	3,336,500				20,580,109
Issuance of common stock upon exercise of stock options							17,000				17,000
Issuance of common stock upon exercise of stock options (in Shares)						114,844
Stock-based compensation expense							26,000				26,000
Net income (loss)				(121,627)	(121,627)				(5,697,000)		(5,697,000)
Balance at Mar. 31, 2022	$ 46,370,000	$ 334	1,267,993	(527,359)	740,968	$ 2,000	5,426,000	(103,000)	(60,875,000)		(55,550,000)
Balance (in Shares) at Mar. 31, 2022	165,578,120	3,336,500				20,694,953
Balance at Dec. 31, 2021	$ 46,370,000	$ 334	1,267,993	(405,732)	862,595	$ 2,000	5,383,000	(103,000)	(55,178,000)		(49,896,000)
Balance (in Shares) at Dec. 31, 2021	165,578,120	3,336,500				20,580,109
Issuance of common stock upon exercise of stock options							325,000				$ 325,000
Issuance of common stock upon exercise of stock options (in Shares)						2,862,244					2,862,244
Proceeds from sale of Series E, net of issuance costs	$ 40,770,000
Proceeds from sale of Series E, net of issuance costs (in Shares)	33,567,165
Forgiveness of recourse note to purchase common stock								103,000			103,000
Stock-based compensation expense							813,000				813,000
Remeasurement of common stock subject to redemption amount			(1,152,044)		(1,152,044)
Contribution from Sponsor			135,440		135,440
Net income (loss)				(178,218)	(178,218)				(7,037,000)		(7,037,000)
Balance at Dec. 31, 2022	$ 87,140,000	$ 334	251,389	(583,950)	(332,227)	$ 2,000	6,521,000		(62,215,000)		(55,692,000)
Balance (in Shares) at Dec. 31, 2022	199,145,285	3,336,500				23,442,353
Issuance of common stock upon exercise of stock options							91,000				$ 91,000
Issuance of common stock upon exercise of stock options (in Shares)						602,330					596,080
Stock-based compensation expense							366,000				$ 366,000
Acquisition of fSight						$ 1,000	10,077,000				10,078,000
Acquisition of fSight (in Shares)						5,598,751
Unrealized gain resulting from change in fair value of marketable securities										14,000	14,000
Remeasurement of common stock subject to redemption amount			(326,452)		(326,452)
Contribution from Sponsor			163,181		163,181
Net income (loss)				(411,082)	(411,082)				6,910,000		6,910,000
Balance at Mar. 31, 2023	$ 87,140,000	$ 334	$ 88,118	$ (995,032)	$ (906,580)	$ 3,000	$ 17,055,000		$ (55,305,000)	$ 14,000	$ (38,233,000)
Balance (in Shares) at Mar. 31, 2023	199,145,285	3,336,500				29,643,434

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per common share - Roth CH Acquisition IV Co. [Member] - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Redeemable Common Stock [Member]
Numerator:
Allocation of net loss	$ (171,076)	$ (94,275)
Denominator:
Basic weighted average shares outstanding	2,378,249	11,500,000
Basic net loss per common share	$ (0.07)	$ (0.01)	$ (0.01)	$ (0.05)
Non-Redeemable Common Stock [Member]
Numerator:
Allocation of net loss	$ (240,006)	$ (27,352)
Denominator:
Basic weighted average shares outstanding	3,336,500	3,336,500
Basic net loss per common share	$ (0.07)	$ (0.01)	$ (0.01)	$ (0.05)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

+ Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
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+ Details

Income Taxes (Details) - Schedule of income before provision for income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Income Before Provision For Income Taxes Abstract
Domestic	$ (7,179)	$ (4,826)
Foreign	213	163
Loss before for income tax expense	$ (6,966)	$ (4,663)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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+ Details

Summary of Significant Accounting Policies (Details) - Schedule of common stock subject to possible redemption - Roth CH Acquisition IV Co. [Member] - Common Stock [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Common Stock Subject to Possible Redemption [Abstract]
Gross proceeds		$ 115,000,000
Less:
Common stock issuance costs		(1,646,673)
Proceeds allocated to Public Warrants		(4,427,500)
Plus:
Remeasurement of carrying value to redemption value	$ 1,152,044	7,799,173
Common stock subject to possible redemption	24,322,162	$ 116,725,000
Less:
Redemption of 9,121,751 shares	(93,419,442)
Extension payment	$ (135,440)

Product Warranty Liabilities (Details) - Schedule of warranty liabilities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Warranty Liabilities Abstract
Balance at Beginning	$ 3,393	$ 2,617
Usage and current warranty expenses	(191)	(202)
Accruals for warranties	1,149	978
Balance at Ending	4,351	3,393
Less: current portion	(392)	(179)
Warranty liability, net of current portion	$ 3,959	$ 3,214

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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+ Details

Income Tax (Details) - Schedule of income tax provision - Roth CH Acquisition IV Co. [Member] - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Federal
Current			$ 395,019
Deferred			(109,249)	(84,534)
State and Local
Current
Deferred			(64,545)
Change in valuation allowance			173,794	84,534
Income tax provision	$ 62,507		$ 395,019

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Long-Term Debt (Details) - Schedule of long-term debt - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Long Term Debt [Abstract]
Convertible Promissory Note	$ 50,000
Series 2022-1 Notes		20,833
Total	50,000	20,833	10,000
Less: unamortized debt issuance costs	(330)	(191)	(589)
Less: current portion		(10,000)	(8,000)
Long-term debt, net of unamortized debt issuance and current portion	$ 49,670	$ 10,642	$ 1,411

Convertible Preferred Stock and Common Stock (Details) - Schedule of convertible preferred stock - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Preferred Units [Line Items]
Shares Authorized	203,504,244	203,504,244	203,504,244
Shares Issued and Outstanding	199,145,285	199,145,285	165,578,120
Carrying Value		$ 87,140
Aggregate Liquidation Preference		$ 129,056
Series E [Member]
Preferred Units [Line Items]
Shares Authorized		36,861,678
Shares Issued and Outstanding		33,567,165
Carrying Value		$ 40,770
Aggregate Liquidation Preference		$ 44,108
Series D [Member]
Preferred Units [Line Items]
Shares Authorized		49,342,160
Shares Issued and Outstanding		49,342,160
Carrying Value		$ 22,192
Aggregate Liquidation Preference		$ 28,943
Series C-1 [Member]
Preferred Units [Line Items]
Shares Authorized		38,659,789
Shares Issued and Outstanding		38,659,789
Carrying Value		$ 2,180
Aggregate Liquidation Preference		$ 18,000
Series C [Member]
Preferred Units [Line Items]
Shares Authorized		27,079,195
Shares Issued and Outstanding		26,014,749
Carrying Value		$ 11,647
Aggregate Liquidation Preference		$ 13,442
Series B-4 [Member]
Preferred Units [Line Items]
Shares Authorized		30,739,072
Shares Issued and Outstanding		30,739,072
Carrying Value		$ 7,582
Aggregate Liquidation Preference		$ 11,199
Series B-3 [Member]
Preferred Units [Line Items]
Shares Authorized		6,627,558
Shares Issued and Outstanding		6,627,558
Carrying Value		$ 862
Aggregate Liquidation Preference		$ 2,620
Series B-2 [Member]
Preferred Units [Line Items]
Shares Authorized		746,602
Shares Issued and Outstanding		746,602
Carrying Value		$ 105
Aggregate Liquidation Preference		$ 340
Series B-1 [Member]
Preferred Units [Line Items]
Shares Authorized		7,985,151
Shares Issued and Outstanding		7,985,151
Carrying Value		$ 611
Aggregate Liquidation Preference		$ 2,918
Series A-4 [Member]
Preferred Units [Line Items]
Shares Authorized		2,447,023
Shares Issued and Outstanding		2,447,023
Carrying Value		$ 661
Aggregate Liquidation Preference		$ 4,182
Series A-3 [Member]
Preferred Units [Line Items]
Shares Authorized		1,998,177
Shares Issued and Outstanding		1,998,177
Carrying Value		$ 260
Aggregate Liquidation Preference		$ 1,604
Series A-2 [Member]
Preferred Units [Line Items]
Shares Authorized		639,773
Shares Issued and Outstanding		639,773
Carrying Value		$ 160
Aggregate Liquidation Preference		$ 1,021
Series A-1 [Member]
Preferred Units [Line Items]
Shares Authorized		378,066
Shares Issued and Outstanding		378,066
Carrying Value		$ 110
Aggregate Liquidation Preference		$ 679

Long-Term Debt (Details) - Schedule of long-term debt - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Long Term Debt [Abstract]
Series 2022-1 Notes		$ 20,833
Senior Bonds			10,000
Total	50,000	20,833	10,000
Less: unamortized debt issuance costs	(330)	(191)	(589)
Less: current maturities		(10,000)	(8,000)
Long-term debt, net of current maturities and unamortized debt issuance costs	$ 49,670	$ 10,642	$ 1,411

Summary of Significant Accounting Policies (Details) - Schedule of summarizes the changes in deferred revenue - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of summarizes the changes in deferred revenue [Abstract]
Balance at the beginning of the period	$ 1,122	$ 232
Deferral of revenue	12,198	2,285	$ 20,327	$ 50
Recognition of unearned revenue	(11,712)	(1,666)
Balance at the end of the period	$ 1,608	$ 851

Income Taxes (Details) - Schedule of gross unrecognized tax benefits - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Gross Unrecognized Tax Benefits Abstract
Balance at beginning of year	$ 819	$ 694
Additions based on tax positions related to the current year	133	125
Balance at end of year	$ 952	$ 819

Fair Value of Financial Instruments (Details) - Schedule of fair value of the warrant liabilities is estimated using the Black-Scholes option pricing model - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected volatility			55.00%
Risk-free interest rate	3.90%	3.30%	1.12%
Expected term (in years)	6 years	6 years 14 days	6 years 7 months 9 days
Fair value of Series C convertible preferred stock (in Dollars)	$ 2,150	$ 1,820
Minimum [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected volatility	65.00%	70.00%
Risk-free interest rate	3.88%	4.22%
Expected term (in years)	2 years 1 month 6 days	2 years 4 months 24 days	3 years 4 months 24 days
Maximum [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected volatility	69.00%	76.00%
Risk-free interest rate	4.03%	4.34%
Expected term (in years)	2 years 8 months 12 days	3 years	3 years 10 months 24 days

Fair Value of Financial Instruments (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Fair Value of Financial Instruments (Tables) [Line Items]

Schedule of company's assets that are measured at fair value on a recurring basis

	Fair value measurement at reporting date using
(in thousands)	(Level 1)(1)		(Level 2)(2)		(Level 3)(3)
March 31, 2023 (Unaudited)
Assets:
Cash equivalents:
Money market funds	$	15,015	$	—	$	—
Marketable securities:
Corporate bonds	$	—	$	8,830	$	—
U.S. agency securities	$	—	$	1,259	$	—
Liabilities:
Preferred stock warrant liability	$	—	$	—	$	1,814
Contingent shares liability	$	—	$	—	$	2,196
December 31, 2022 (Audited)
Liabilities:
Preferred stock warrant liability	$	—	$	—	$	1,507

(1) Level 1 fair value estimates are based on quoted prices in active markets for identical assets or liabilities.

(2) Level 2 fair value estimates are based on observable inputs other than quoted prices in active markets for identical assets and liabilities or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

(3) Level 3 fair value estimates are based on unobservable inputs not observable in the market. The Company utilized the Black-Scholes options pricing model to fair value the preferred stock warrant liability.

	Fair value measurement at reporting date using
(in thousands)	(Level 1)		(Level 2)		(Level 3)
December 31, 2022:
Liabilities:
Preferred stock warrants	$	—	$	—	$	1,507
December 31, 2021:
Liabilities
Preferred stock warrants	$	—	$	—	$	487

Schedule of changes in fair value of the company’s marketable securities

(in thousands)	Cost		Unrealized gain		Unrealized loss			Fair value
Available-for-sale marketable securities:
Current assets
Corporate bonds	$	4,712	$	12	$	(3	)	$	4,721
U.S. agency securities		626		4	$	—			630
Total		5,338		16		(3	)		5,351
Long-term assets
Corporate bonds		4,113		7		(11	)		4,109
U.S. agency securities		624		5		—			629
Total		4,737		12		(11	)		4,738
Total available-for-sale marketable securities	$	10,075	$	28	$	(14	)	$	10,089

Schedule of fair value of the warrant liabilities is estimated using the Black-Scholes option pricing model

	As of
	March 31, 2023 (Unaudited)	December 31, 2022 (Audited)
Expected volatility	65% – 69%	70% – 76%
Risk-free interest rate	3.88% – 4.03%	4.22% – 4.34%
Expected term (in years)	2.1 – 2.7	2.4 – 3.0
Expected dividend yield	—	—
Fair value of Series C convertible preferred stock	$2.15	$1.82

	As of December 31,
	2022	2021
Expected volatility	70% – 76%	55%
Risk-free interest rate	4.22% – 4.34%	1.12%
Expected life (in years)	2.4 – 3.0	3.4 – 3.9
Expected dividend yield	0.00%	0.00%
Fair value of Series C convertible preferred stock	$1.82	$0.46

Schedule of changes in fair value of the company’s preferred stock warrant liability

(in thousands)	Fair value of preferred stock warrant liability
Balance at January 1, 2022 (Unaudited)	$	487
Change in fair value		1,020
Balance at December 31, 2022 (Audited)		1,507
Change in fair value		307
Balance at March 31, 2023 (Unaudited)	$	1,814

(in thousands)	Fair value of preferred stock warrant liability
Balance at January 1, 2021	$	295
Change in fair value		192
Balance at December 31, 2021		487
Change in fair value		1,020
Balance at December 31, 2022	$	1,507

Schedule of changes in fair value of the company’s derivative liability

(in thousands)	Fair value of derivative liability
Balance at January 1, 2021	$	3,088
Fair value of changes in derivative liabilities		(68	)
Derecognition of derivative liabilities		(3,020	)
Balance at December 31, 2021*	$	—

* As further explained in Note 11, in 2021, the Company sold Series D shares to investors and this qualified financing event triggered the conversion of all outstanding convertible notes and derivative instruments; as such, there was no derivative activity in the year ended December 31, 2022.

Roth CH Acquisition IV Co. [Member]

Fair Value of Financial Instruments (Tables) [Line Items]

Schedule of company's assets that are measured at fair value on a recurring basis

Description	Level	December 31, 2022		March 31, 2023
Assets:
Cash and Marketable securities held in Trust Account	1	$	24,678,170	$	24,601,832

Description	Level	December 31, 2022		December 31, 2021
Assets:
Marketable securities held in Trust Account	1	$	24,678,170	$	116,738,316

- Definition

Tabular disclosure of all significant concentrations of risk, including credit risk and market risk, arising from all financial instruments (as defined), whether from an individual counterparty or groups of counterparties. The disclosure concerning concentrations of risk may consist of the following information: (1) for concentrations of credit risk disclosure may include: (a) information about the (shared) activity, region, or economic characteristic that identifies the concentration, (b) the maximum amount of loss due to credit risk that, based on the gross fair value of the financial instrument, the entity would incur if parties to the financial instruments that make up the concentration failed completely to perform according to the terms of the contracts and the collateral or other security, if any, for the amount due proved to be of no value to the entity, (c) the policy of requiring collateral or other security to support financial instruments subject to credit risk, information about the entity's access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments, and (d) the policy of entering into master netting arrangements to mitigate the credit risk of financial instruments, information about the arrangements for which the entity is a party, and a brief description of the terms of those arrangements, including the extent to which they would reduce the entity's maximum amount of loss due to credit risk and (2) for disclosure of quantitative information about the market risks of financial instruments that is consistent with the way the company manages or adjusts those risks, disclosure may include: (a) more details about current positions and perhaps activity during the period, (b) the hypothetical effects on comprehensive income (or net assets), or annual income, of several possible changes in market prices, (c) a gap analysis of interest rate re-pricing or maturity dates, (d) the duration of the financial instruments, (e) the entity's value at risk from derivatives and from other positions at the end of the reporting period and the average value at risk during the year, or (f) other ways of reporting quantitative information as internally developed.

+ References + Details

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating activities:
Net income (loss)	$ 6,910,000	$ (5,697,000)	$ (7,037,000)	$ (4,863,000)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	242,000	112,000	562,000	419,000
Reserve for inventory obsolescence	52,000		123,000	(45,000)
Change in fair value of derivative liability				68,000
Change in fair value of preferred stock warrant liability			1,020,000	192,000
Change in fair value of preferred stock warrant and contingent shares liability	512,000
Non-cash interest expense	47,000	94,000	256,000	1,648,000
Stock-based compensation	366,000	26,000	813,000	179,000
Allowance for doubtful accounts			596,000	(209,000)
Allowance for credit losses	109,000	(7,000)
Loss on debt extinguishment	171,000	3,613,000	3,613,000	(1,801,000)
Non-cash lease expense	167,000		535,000
Forgiveness of recourse promissory note and accrued interest			117,000
Accretion of interest on marketable securities	(7,000)
Changes in operating assets and liabilities:
Accounts receivable	(16,535,000)	(1,049,000)	(12,533,000)	802,000
Inventory	(11,780,000)	(2,313,000)	(14,969,000)	(5,480,000)
Prepaid expenses and other assets	(1,175,000)	(132,000)	(2,459,000)	(1,063,000)
Related party receivable				13,000
Accounts payable	14,815,000	155,000	10,890,000	4,581,000
Accrued expenses and other liabilities	407,000	244,000	1,635,000	269,000
Related party payable				(450,000)
Deferred revenue	486,000	400,000	(10,000)	(18,000)
Warranty liabilities	275,000	35,000	958,000	776,000
Deferred rent		(135,000)	(135,000)	(8,000)
Operating lease liabilities	(149,000)		(447,000)
Net cash used in operating activities	(5,087,000)	(4,654,000)	(16,472,000)	(4,990,000)
Cash flows from investing activities:
Purchase of marketable securities	(10,068,000)
Acquisition of fSight	55,000
Purchase of intangible assets	(450,000)
Cash invested in note receivable			(456,000)
Purchase of property and equipment	(192,000)	(250,000)	(1,147,000)	(323,000)
Net cash used in investing activities	(10,655,000)	(250,000)	(1,603,000)	(323,000)
Cash flows from financing activities:
Proceeds from Convertible Promissory Note	50,000,000
(Repayment) proceeds from Series 2022-1 Notes	(20,833,000)	25,000,000	25,000,000
Proceeds from PPP loan				901,000
Repayment of Senior Bonds		(10,000,000)	(10,000,000)	(8,000,000)
Payment of Series 2022-1 Notes			(4,165,000)
Payment of financings costs			(3,473,000)
Payment of debt issuance costs	(100,000)	(3,473,000)
Payment of deferred issuance costs related to future equity issuance	(527,000)		(139,000)
Proceeds from sales of Series E convertible preferred stock			40,978,000
Proceeds from sales of Series D convertible preferred stock				15,000,000
Proceeds from exercise of stock options	91,000	17,000	325,000	93,000
Payment of issuance costs related to the sale of Series E convertible preferred stock			(208,000)
Payment of issuance costs related to the sale of Series D convertible preferred stock				(697,000)
Net cash provided by financing activities	28,631,000	11,544,000	48,318,000	7,297,000
Net increase in cash, cash equivalents and restricted cash	12,889,000	6,640,000	30,243,000	1,984,000
Cash, cash equivalents, and restricted cash at beginning of period	37,717,000	7,474,000	7,474,000	5,490,000
Cash, cash equivalents, and restricted cash at end of period	50,606,000	14,114,000	37,717,000	7,474,000
Supplemental disclosure of cash flow information:
Cash paid for interest			1,238,000	817,000
Cash paid for income taxes			109,000	21,000
Supplemental schedule of non-cash investing and financing activities:
Deferred issuance costs related to future equity issuance in accrued expenses and accounts payable	174,000		2,082,000
Financing costs in accounts payable	257,000
Operating lease right of use assets obtained in exchange for operating lease liabilities	1,266,000		1,787,000
Conversion of convertible note into Series D preferred stock				7,890,000
Property plant and equipment in accounts payable	1,026,000		135,000
Equity issued for fSight acquisition	10,078,000
Contingent shares liability from acquisition	1,990,000
Unrealized gain resulting from change in fair value of marketable securities	14,000
Roth CH Acquisition IV Co.
Cash Flows from Operating activities:
Net income (loss)	(411,082)	(121,627)	(178,218)	(402,542)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(245,201)	(29,503)	(1,645,906)	(13,316)
Unrealized gain on marketable securities held in Trust Account		(4,277)
Changes in operating assets and liabilities:
Prepaid expenses	12,306	(35,656)	141,397	(188,617)
Other assets				(102,849)
Income taxes payable	(259,032)		395,019
Prepaid insurance, long-term		44,078
Accrued expenses	281,682	(122,600)	422,039	243,343
Cash Flows from Investing Activities:
Cash withdrawn from Trust Account to pay franchise taxes			286,610
Cash withdrawn from Trust Account in connection with redemption			93,419,442
Investment of cash in Trust Account				(116,725,000)
Changes in operating assets and liabilities:
Net cash used in operating activities	(621,327)	(269,585)	(865,669)	(463,981)
Cash flows from investing activities:
Cash withdrawn from Trust Account to pay franchise and income taxes	321,539
Net cash used in investing activities	321,539		93,706,052	(116,725,000)
Cash flows from financing activities:
Proceeds from sale of Units, net of underwriting discounts paid				113,850,000
Proceeds from sale of Private Units				4,615,000
Proceeds from promissory note – related party	200,000			200,000
Repayment of promissory note – related party				(200,000)
Payment of offering costs				(496,204)
Extension payment			(135,440)
Redemption of common stock			(93,419,442)
Reimbursement of extension payment	135,440
Net cash provided by financing activities	335,440		(93,554,882)	117,968,796
Net increase in cash, cash equivalents and restricted cash	35,652	(269,585)	(714,499)	779,815
Cash, cash equivalents, and restricted cash at beginning of period	88,107	802,606	802,606	22,791
Cash, cash equivalents, and restricted cash at end of period	123,759	533,021	88,107	802,606
Non-Cash investing and financing activities:
Initial classification of common stock subject to possible redemption				116,725,000
Remeasurement for common stock to redemption amount	326,452		$ 1,152,044	$ 7,799,173
Extension costs related to non-redemption agreements	163,181
Supplemental Information
Income taxes paid	$ 321,539

Fair Value of Financial Instruments

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Fair Value of Financial Instruments [Line Items]

Fair Value of Financial Instruments

3. Fair Value of Financial Instruments

The following fair value hierarchy table presents information about the Company’s assets and liabilities measured at fair value on a recurring basis:

	Fair value measurement at reporting date using
(in thousands)	(Level 1)(1)		(Level 2)(2)		(Level 3)(3)
March 31, 2023 (Unaudited)
Assets:
Cash equivalents:
Money market funds	$	15,015	$	—	$	—
Marketable securities:
Corporate bonds	$	—	$	8,830	$	—
U.S. agency securities	$	—	$	1,259	$	—
Liabilities:
Preferred stock warrant liability	$	—	$	—	$	1,814
Contingent shares liability	$	—	$	—	$	2,196
December 31, 2022 (Audited)
Liabilities:
Preferred stock warrant liability	$	—	$	—	$	1,507

____________

(1) Level 1 fair value estimates are based on quoted prices in active markets for identical assets or liabilities.

The following is a summary of the changes in fair value of the Company’s marketable securities as of March 31, 2023:

(in thousands)	Cost		Unrealized gain		Unrealized loss			Fair value
Available-for-sale marketable securities:
Current assets
Corporate bonds	$	4,712	$	12	$	(3	)	$	4,721
U.S. agency securities		626		4	$	—			630
Total		5,338		16		(3	)		5,351
Long-term assets
Corporate bonds		4,113		7		(11	)		4,109
U.S. agency securities		624		5		—			629
Total		4,737		12		(11	)		4,738
Total available-for-sale marketable securities	$	10,075	$	28	$	(14	)	$	10,089

As of March 31, 2023, available-for-sale securities consisted of investments that mature within approximately one to three years.

The fair value of the preferred stock warrants was calculated using the Black-Scholes option pricing model and is revalued to fair value at the end of each reporting period until the earlier of the exercise or expiration of the preferred stock warrants. The fair value of the warrant liabilities is estimated using the Black-Scholes option pricing model using the following assumptions:

	As of
	March 31, 2023 (Unaudited)	December 31, 2022 (Audited)
Expected volatility	65% – 69%	70% – 76%
Risk-free interest rate	3.88% – 4.03%	4.22% – 4.34%
Expected term (in years)	2.1 – 2.7	2.4 – 3.0
Expected dividend yield	—	—
Fair value of Series C convertible preferred stock	$2.15	$1.82

The table presented below is a summary of the changes in fair value of the Company’s preferred stock warrant liability (Level 3 measurement):

(in thousands)	Fair value of preferred stock warrant liability
Balance at January 1, 2022 (Unaudited)	$	487
Change in fair value		1,020
Balance at December 31, 2022 (Audited)		1,507
Change in fair value		307
Balance at March 31, 2023 (Unaudited)	$	1,814

During the three months ended March 31, 2023 and 2022, there were no transfers between Level 1, Level 2 and Level 3.

Fair Value of Financial Instruments

The carrying amounts of cash and cash equivalents, restricted cash, marketable securities, accounts receivable, accounts payable, and customer deposits approximate fair value due to their short-term nature. As of March 31, 2023, the fair value and carrying value of the Company’s Convertible Promissory Note (Note 6) was

$50.6 million and $49.7 million, respectively. As of December 31, 2022, the fair value and carrying value of the Company’s Series 2022-1 Notes was $21.0 million and $20.6 million, respectively. The estimated fair value for the Company’s Convertible Promissory Note and Series 2022-1 Notes was based on discounted expected future cash flows using prevailing interest rates which are Level 3 inputs under the fair value hierarchy.

4. Fair Value of Financial Instruments

The following fair value hierarchy table presents information about the Company’s assets and liabilities measured at fair value on a recurring basis:

	Fair value measurement at reporting date using
(in thousands)	(Level 1)		(Level 2)		(Level 3)
December 31, 2022:
Liabilities:
Preferred stock warrants	$	—	$	—	$	1,507
December 31, 2021:
Liabilities
Preferred stock warrants	$	—	$	—	$	487

The fair value of the preferred stock warrants was calculated using the Black-Scholes option pricing model and is revalued to fair value at the end of each reporting period until the earlier of the exercise or expiration of the preferred stock warrants. The fair value of the warrant liabilities is estimated using the Black- Scholes option pricing model using the following assumptions:

	As of December 31,
	2022	2021
Expected volatility	70% – 76%	55%
Risk-free interest rate	4.22% – 4.34%	1.12%
Expected life (in years)	2.4 – 3.0	3.4 – 3.9
Expected dividend yield	0.00%	0.00%
Fair value of Series C convertible preferred stock	$1.82	$0.46

The table presented below is a summary of the changes in fair value of the Company’s preferred stock warrant liability (Level 3 measurement):

(in thousands)	Fair value of preferred stock warrant liability
Balance at January 1, 2021	$	295
Change in fair value		192
Balance at December 31, 2021		487
Change in fair value		1,020
Balance at December 31, 2022	$	1,507

The table presented below is a summary of the changes in fair value of the Company’s derivative liability (Level 3 measurement):

(in thousands)	Fair value of derivative liability
Balance at January 1, 2021	$	3,088
Fair value of changes in derivative liabilities		(68	)
Derecognition of derivative liabilities		(3,020	)
Balance at December 31, 2021*	$	—

____________

Fair Value of Financial Instruments

The carrying amounts of cash and cash equivalents, restricted cash, accounts receivable, accounts payable, and customer deposits approximate fair value due to their short-term nature. As of December 31, 2022, the fair value and carrying value of the Company’s Series 2022-1 Notes (Note 9) was $21.0 million and $20.6 million, respectively. As of December 31, 2021, the fair value and carrying value of the Company’s Senior Bonds (Note 9) was $10.0 million and $9.4 million, respectively. The estimated fair value for the Company’s Series 2022-1 Notes and was based on discounted expected future cash flows using prevailing interest rates which are Level 3 inputs under the fair value hierarchy.

Roth CH Acquisition IV Co. [Member]

Fair Value of Financial Instruments [Line Items]

Fair Value of Financial Instruments

NOTE 8. FAIR VALUE MEASUREMENTS

The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually.

assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

Level 1:		Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.
Level 2:		Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.
Level 3:		Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at March 31, 2023 and December 31, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Description	Level	December 31, 2022		March 31, 2023
Assets:
Cash and Marketable securities held in Trust Account	1	$	24,678,170	$	24,601,832

NOTE 9. FAIR VALUE MEASUREMENTS

The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

		Level 1:		Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.
		Level 2:		Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.
		Level 3:		Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2022 and 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Description	Level	December 31, 2022		December 31, 2021
Assets:
Marketable securities held in Trust Account	1	$	24,678,170	$	116,738,316

- Definition

The 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.

+ References + Details

Summary of Significant Accounting Policies (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Summary of Significant Accounting Policies (Tables) [Line Items]

Schedule of summarizes the changes in deferred revenue

	Three Months Ended March 31, (Unaudited)
(in thousands)	2023			2022
Balance at the beginning of the period	$	1,122		$	232
Deferral of revenue		12,198			2,285
Recognition of unearned revenue		(11,712	)		(1,666	)
Balance at the end of the period	$	1,608		$	851

	Year Ended December 31,
(in thousands)	2022			2021
Balance at January 1	$	232		$	250
Deferral of revenue		20,327			50
Recognition of unearned revenue		(19,437	)		(68	)
Balance at December 31	$	1,122		$	232

Schedule of basic and diluted net income (loss) per share to common stockholders

	Three Months Ended March 31, (Unaudited)
(in thousands, except share and per share data)	2023			2022
Basic net income (loss) per common share calculation:
Net income (loss) attributable to common stockholders	$	4,758		$	(6,487	)
Less: undistributed earnings to participating shareholders		(4,176	)		—
Net income (loss) attributable to common stockholders – basic		582			(6,487	)
Weighted-average shares of common stock outstanding – basic		27,779,209			20,624,803
Net income (loss) per share of common stock, basic	$	0.02		$	(0.31	)

Diluted net income (loss) per common share calculation:
Net income (loss) attributable to common stockholders – diluted	$	582		$	(6,487	)
Weighted-average shares of common stock outstanding, basic		27,779,209			20,624,803
Stock options		13,532,987			—
Warrants		5,852,334			—
Weighted-average shares of common stock, diluted		47,164,530			20,624,803
Net income (loss) per share of common stock – diluted	$	0.01		$	(0.31	)

Schedule of diluted weighted-average shares of common stock outstanding

	As of March 31, (Unaudited)
	2023	2022
Convertible preferred stock	—	165,578,120
Convertible preferred stock warrants	—	1,185,599
Common stock warrants	758,891	8,208,682
Convertible promissory note	23,376,468	—
Stock options	1,367,000	17,604,360
	25,502,359	192,576,761

	As of December 31,
	2022	2021
Convertible preferred stock	199,145,285	165,578,120
Convertible preferred stock warrants	1,064,446	1,185,599
Common stock warrants	8,208,682	8,208,682
Stock options	18,270,912	18,086,501
	226,689,325	193,058,902

Schedule of consolidated balance sheets to the total of the amount presented in the consolidated statements of cash flows

	December 31,
(in thousands)	2022		2021
Cash and cash equivalents	$	36,194	$	6,184
Restricted cash		1,523		1,290
Total cash, cash equivalents and restricted cash presented in the consolidated statement of cash flows	$	37,717	$	7,474

Schedule of depreciation and amortization is calculated using the straight-line method over the asset’s estimated useful lives

Fixed Asset Type		Estimated useful life in years
Machinery and equipment		7
Vehicles		5
Computer software		5
Computer equipment		5
Furniture and fixtures		5

Schedule of disclosed in the following tables for all impacted financial statement line items in prior periods presented

	For the year ended December 31, 2021
(in thousands, except share and per share data)	As previously reported			Adjustment			As Revised
Consolidated Statements of Operations
Net loss	$	(4,863	)		—		$	(4,863	)
Dividends on Series D convertible preferred stock		—			(2,838	)		(2,838	)
Net loss attributable to common stockholders	$	(4,863	)	$	(2,838	)	$	(7,701	)
Share information:
Net loss per share of common stock, basic and diluted	$	(0.24	)	$	(0.14	)	$	(0.38	)
Weighted average common shares outstanding, basic and diluted		20,389,634			—			20,389,634

Roth CH Acquisition IV Co. [Member]

Summary of Significant Accounting Policies (Tables) [Line Items]

Schedule of basic and diluted net income (loss) per share to common stockholders

	For the Three Months Ended March 31,
	2023						2022
	Redeemable common stock			Non-redeemable common stock			Redeemable common stock			Non-redeemable common stock
Basic and diluted net loss per common share
Numerator:
Allocation of net loss	$	(171,076	)	$	(240,006	)	$	(94,275	)	$	(27,352	)
Denominator:
Basic and diluted weighted average shares outstanding		2,378,249			3,336,500			11,500,000			3,336,500
Basic and diluted net loss per common share	$	(0.07	)	$	(0.07	)	$	(0.01	)	$	(0.01	)

	For the Year Ended December 31,
	2022						2021
	Redeemable common stock			Non-redeemable common stock			Redeemable common stock			Non-redeemable common stock
Basic and diluted net loss per common share
Numerator:
Allocation of net loss, as adjusted	$	(137,936	)	$	(40,282	)	$	(247,320	)	$	(155,222	)
Denominator:
Basic and diluted weighted average shares outstanding		11,425,027			3,336,500			4,505,479			2,827,725
Basic and diluted net loss per common share	$	(0.01	)	$	(0.01	)	$	(0.05	)	$	(0.05	)

Schedule of common stock subject to possible redemption

Common stock subject to possible redemption, December 31, 2021	$	116,725,000
Less:
Redemption of 9,121,751 shares		(93,419,442	)
Extension payment		(135,440	)
Plus:
Remeasurement of carrying value to redemption value		1,152,044
Common stock subject to possible redemption, December 31, 2022	$	24,322,162
Less:
Extension payment		(163,181	)
Plus:
Remeasurement of carrying value to redemption value		326,452
Common stock subject to possible redemption, March 31, 2023	$	24,485,433

Gross proceeds	$	115,000,000
Less:
Common stock issuance costs		(1,646,673	)
Proceeds allocated to Public Warrants		(4,427,500	)
Plus:
Remeasurement of carrying value to redemption value		7,799,173
Common stock subject to possible redemption, December 31, 2021		116,725,000
Less:
Redemption of 9,121,751 shares		(93,419,442	)
Extension payment		(135,440	)
Plus:
Remeasurement of carrying value to redemption value		1,152,044
Common stock subject to possible redemption, December 31, 2022	$	24,322,162

Business Combinations (Details) - Schedule of provisional fair values of the identifable assets acquired and liabilities - USD ($)	12 Months Ended
	Jan. 27, 2023	Mar. 31, 2023
Consideration transferred:
Fair value of common stock issued	$ 10,078
Fair value of contingent shares	1,990
Total consideration	12,068
Assets Acquired
Cash and cash receivables	55
Accounts receivable	117
Property and equipment	9
Intangibles assets	2,000
Goodwill	11,996
Total assets acquired	14,177
Liabilities Assumed
Accounts payable	418
Accrued Expenses	294
Convertible loans	527
Other current liabilities	89
Other long-term liabilities	781	$ 1,443,000
Net assets acquired	$ 12,068

Fair Value of Financial Instruments (Details) - Schedule of changes in fair value of the company’s preferred stock warrant liability - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Changes In Fair Value Of The Company SPreferred Stock Warrant Liability Abstract
Balance at beginning	$ 1,507,000	$ 487,000
Change in fair value	307,000	1,020,000	$ 192,000
Balance at ending	$ 1,814,000	$ 1,507,000	$ 487,000

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Diluted net loss per share	$ 0.01	$ (0.31)	$ (0.63)	$ (0.38)
Diluted weighted average shares outstanding	47,164,530	20,624,803	21,173,615	20,389,634
Roth CH Acquisition IV Co. \| Redeemable common stock
Diluted net loss per share	$ (0.07)	$ (0.01)	$ (0.01)	$ (0.05)
Diluted weighted average shares outstanding	2,378,249	11,500,000	11,425,027	4,505,479
Roth CH Acquisition IV Co. \| Non-redeemable common stock
Diluted net loss per share	$ (0.07)	$ (0.01)	$ (0.01)	$ (0.05)
Diluted weighted average shares outstanding	3,336,500	3,336,500	3,336,500	2,827,725

- Definition

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 15: http://www.xbrl.org/2003/role/exampleRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 52
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-52

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

+ Details

Document And Entity Information	3 Months Ended
Document And Entity Information	Mar. 31, 2023
Document Information Line Items
Entity Registrant Name	TIGO ENERGY, INC.
Document Type	S-1
Amendment Flag	false
Entity Central Index Key	0001855447
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	83-3583873
City Area Code	(408)
Local Phone Number	402-0802

Goodwill and Intangible Assets

3 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

11. Goodwill and Intangible Assets

The Company recorded $12.0 million of goodwill related to the acquisition of fSight during the three months ended March 31, 2023. As of March 31, 2023 the Company had a goodwill balance of $12.0 million.

The Company’s intangible assets by major asset class are as follows:

	March 31, 2023 (Unaudited)
(in thousands, except for useful life amounts)	Useful Life (Years)	Cost		Accumulated Amortization			Net Book Value
Amortizing:
Trade name	3	$	10	$	(1	)	$	9
Patents	4 – 13		450		(12	)		438
Customer relationships and other	10		170		(3	)		167
Developed technology	10		1,820		(30	)		1,790
Total intangible assets		$	2,450	$	(46	)	$	2,404

As of December 31, 2022 the Company did not have any intangible assets.

The Company recognized amortization expense related to acquired intangible assets of $46,000 for the three months ended March 31, 2023 and none for the three months ended March 31, 2022. Amortization expense is included in general and administrative expenses in the condensed consolidated statements of operations and comprehensive income (loss).

Amortization expense related to intangible assets at March 31, 2023 in each of the next five years and beyond is expected to be incurred as follows (in thousands):

Years Ending December 31 (Unaudited) (in thousands):	(unaudited)
2023 (Excluding the three months ended March 31, 2023)	$	205
2024		274
2025		274
2026		271
2027		262
Thereafter		1,118
	$	2,404

Nature of Operations	3 Months Ended	12 Months Ended
Nature of Operations	Mar. 31, 2023	Dec. 31, 2022
Nature of Operations [Line Items]
Nature of Operations	1. Nature of Operations Tigo Energy, Inc. (“Tigo”) was incorporated in Delaware in 2007 and commenced operations in 2010. Tigo provides a solution designed to maximize the energy output of individual solar modules, delivering more energy, active management, and enhanced safety for utility, commercial, and residential solar arrays. Tigo is headquartered in Campbell, California with offices in Europe, Asia and the Middle East. Entry into a Material Definitive Agreement On December 5, 2022, Roth CH Acquisition IV Co., a Delaware corporation (“ROCG”), Roth IV Merger Sub Inc., a Delaware corporation and a wholly-owned subsidiary of ROCG (“Merger Sub”), and the Company, entered into an Agreement and Plan of Merger, as amended on April 6, 2023 (the “Merger Agreement”), pursuant to which, among other transactions, on May 23, 2023 (the “Closing Date”), Merger Sub merged with and into the Company (the “Merger”), with the Company surviving the Merger as a wholly-owned subsidiary of ROCG (the Merger, together with the other transactions described in the Merger Agreement, the “Business Combination”). The Business Combination was accounted for as a reverse recapitalization in accordance with GAAP. Under this method of accounting, ROCG is expected to be treated as the “acquired” company and Tigo Energy, Inc. considered the “acquiree” for financial reporting purposes. At the Closing, the Company received net cash consideration of $2.2 million as a result of the reverse recapitalization after payment of issuance costs, consisting of advisory, legal and other professional fees, which will be recorded to additional paid-in capital as a reduction of proceeds. Upon the Closing, (a) holders of the Company’s common stock received shares of ROCG common stock determined by application of the exchange ratio of 0.233335 (“Exchange Ratio”), which was based on the Company’s implied price per share prior to the Business Combination, (b) holders of the Company’s options and preferred stock warrants have the right to receive shares to be reserved for the potential future issuance of ROCG’s common stock upon the exercise of the respective options and warrants, and (c) all outstanding shares of the Company’s convertible preferred stock converted into shares of the Company’s common stock at the then-effective conversion rate as calculated pursuant to the Company’s Charter including net settlement of accrued dividends, as provided by the Merger Agreement. Following the Merger, the shareholders of the Company held 96.9% of the combined company, and the shareholders of ROCG and sponsors held 3.1% of the combined company.	1. Nature of Operations Tigo Energy, Inc. (“Tigo”) was incorporated in Delaware in 2007 and commenced operations in 2010. Tigo provides a solution designed to maximize the energy output of individual solar modules, delivering more energy, active management, and enhanced safety for utility, commercial, and residential solar arrays. Tigo is headquartered in Campbell, California with offices in Europe, Asia and the Middle East. Entry into a Material Definitive Agreement On December 5, 2022, the Company entered into an Agreement and Plan of Merger (“Merger Agreement”) with Roth CH Acquisition IV Co. (“ROCG”), a publicly traded special purpose acquisition company, and Roth IV Merger Sub Inc., a wholly owned subsidiary of ROCG (“Merger Sub”). The Merger Agreement provides for the merger of the Company with Merger Sub, with the Company as the surviving entity and the Company continuing as a wholly-owned subsidiary of ROCG (“Merger”). Subject to the terms of the Merger Agreement, at the closing of the Merger, (i) each share of the Company’s issued and outstanding preferred stock will be converted into shares of the Company’s common stock (in accordance with the Company’s charter), (ii) the Company’s options will be converted into an option to purchase a number of shares of the combined company’s common stock, (iii) the Company’s warrants, after giving effect to the warrant exercise, will be converted into warrants to purchase a number of shares of the combined company’s common stock, and (iv) each share of the Company’s issued and outstanding common stock will be converted into the right to receive shares of the combined company’s common stock.
Roth CH Acquisition IV Co. [Member]
Nature of Operations [Line Items]
Nature of Operations	NOTE 1. DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND LIQUIDITY Roth CH Acquisition IV Co. (the “Company”) was incorporated in Delaware on February 13, 2019. The Company is a blank check company formed for the purpose of entering into a merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or other similar business combination with one or more businesses or entities (the “Business Combination”). The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of March 31, 2023, the Company had not commenced any operations. All the Company’s activities through March 31, 2023 related to its formation and the initial public offering (“Initial Public Offering”), which is described below, and subsequent to the Initial Public Offering, identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company generates non-operating income in the form of interest income on marketable securities held in the Trust Account (as defined below). The registration statement for the Company’s Initial Public Offering was declared effective on August 5, 2021. On August 10, 2021, the Company consummated the Initial Public Offering of 11,500,000 units (the “Units” and, with respect to the shares of common stock included in the Units sold, the “Public Shares”), which included the full exercise by the underwriters of their over-allotment option in the amount of 1,500,000 Units, at $10.00 per Unit, generating gross proceeds of $115,000,000, which is described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 461,500 units (the “Private Units”) at a price of $10.00 per Private Unit in a private placement to certain of the Company’s initial stockholders, generating gross proceeds of $4,615,000, which is described in Note 4. Transaction costs amounted to $1,646,673, consisting of $1,150,000 of underwriting fees, and $496,673 of other offering costs. Following the closing of the Initial Public Offering on August 10, 2021, an amount of $116,725,000 ($10.15 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Units was placed in a trust account (the “Trust Account”), located in the United States and held in cash items or invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the Trust Account, as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete a Business Combination having an aggregate fair market value of at least 80% of the assets held in the Trust Account (excluding taxes payable on income earned on the Trust Account) at the time of the agreement to enter into an initial Business Combination. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide its holders of the outstanding Public Shares (the “public stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.15 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 either immediately prior to or upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC containing substantially the same information as would be included in a proxy statement prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by law, or the Company decides to obtain stockholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the holders of the Company’s shares prior to the Initial Public Offering (the “Initial Stockholders”) have agreed (a) to vote their Founder Shares (as defined in Note 5), Private Shares (as defined in Note 4) and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination, to the extent permitted by law, and (b) not to redeem any shares in connection with a stockholder vote to approve a Business Combination or sell any shares to the Company in a tender offer in connection with a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares, irrespective of how or whether they vote on the proposed transaction or do not vote at all. The Initial Stockholders have agreed (a) to waive their redemption rights with respect to their Founder Shares, Private Shares and Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose an amendment to the Amended and Restated Certificate of Incorporation that would affect a public stockholders’ ability to convert or sell their shares to the Company in connection with a Business Combination or affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. The Company will have until July 10, 2023 to complete a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purposes of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter redeem 100% of the Public Shares for cash for a redemption price per share as described below (which redemption will completely extinguish such holders’ rights as stockholders, including the right to receive further liquidation distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to approval of the Company’s then stockholders and subject to the requirements of the DGCL, including the adoption of a resolution by the Board of Directors pursuant to Section 275(a) of the DGCL finding the dissolution of the Company advisable and the provision of such notices as are required by said Section 275(a) of the DGCL, dissolve and liquidate the balance of the Company’s net assets to its remaining stockholders, as part of the Company’s plan of dissolution and liquidation, subject (in the case of (ii) and (iii) above) to the Company’s obligations under the DGCL to provide for claims of creditors and other requirements of applicable law. In such event, the per share redemption price shall be equal to a pro rata share of the Trust Account plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company for its working capital requirements or necessary to pay its taxes divided by the total number of Public Shares then outstanding. The Initial Stockholders have agreed to waive their liquidation rights with respect to the Founder Shares and Private Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Initial Stockholders acquire Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit. In order to protect the amounts held in the Trust Account, certain of the Initial Stockholders have agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (i) $10.15 per Public Share or (ii) such lesser amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, in each case net of the interest which may be withdrawn to pay taxes, except as to any claims by a third party who executed a valid and enforceable agreement with the Company waiving any right, title, interest or claim of any kind they may have in or to any monies held in the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Initial Stockholders will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Initial Stockholders will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except the Company’s independent registered public accounting firm), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. On January 9, 2023, the Company received a letter from The Nasdaq Stock Market LLC (“Nasdaq”), which stated that the Company no longer complied with Nasdaq’s continued listing rules due to the Company not having held an annual meeting of shareholders within 12 months of the Company’s fiscal year end, as required pursuant to Nasdaq Listing Rule 5620(a). In accordance with Nasdaq Listing Rule 5810(c)(2)(G), the Company had 45 calendar days to submit a plan to regain compliance and, if Nasdaq accepted the plan, Nasdaq would grant the Company an exception of up to 180 calendar days from the fiscal year end, or until June 29, 2023, to regain compliance. The Company held its Annual Meeting of Stockholders on February 13, 2023. On February 10, 2023, March 10, 2023, April 10, 2023, and May 10, 2023 Tigo Energy paid certain Initial Stockholders an aggregate amount of $326,362 (or $0.05 per share), according to the terms of the Non-Redemption Agreements in connection with the one-month Trust extensions from February 10, 2023 to March 10, 2023, from March 10, 2023 to April 10, 2023, from April 10, 2023 to May 10, 2023, and from May 10, 2023 to June 10, 2023. Merger Agreement On December 5, 2022, the Company, entered into an Agreement and Plan of Merger (as it may be amended, supplemented or otherwise modified from time to time, the “Merger Agreement”), by and among the Company, Roth IV Merger Sub Inc., a Delaware corporation and a wholly-owned subsidiary of the Company (“Merger Sub”), and Tigo Energy, Inc., a Delaware corporation (the “Tigo Energy”). The transactions set forth in the Merger Agreement, including the Merger (defined below), will constitute a “Business Combination” as contemplated by the Company’s Amended and Restated Certificate of Incorporation. Subject to the terms and conditions set forth in the Merger Agreement, Merger Sub will merge with and into Tigo Energy, with Tigo Energy surviving as a wholly-owned subsidiary of the Company (the “Merger”). Upon the closing and the other transactions contemplated by the Merger Agreement, the Company will change its name to “Tigo Energy, Inc.” Consideration Subject to the terms and conditions set forth in the Merger Agreement, in consideration of the Merger, the base purchase price of $600,000,000 will be payable through converting each outstanding share of Tigo Energy’s common stock (after giving effect to the consummation of Tigo Energy’s warrant exercise and Tigo Energy’s preferred conversion) into the right to receive 60,000,000 shares of the Company’s Common Stock at a deemed price of ten dollars ($10.00) per share, equal to (a) the exchange ratio, multiplied by (b) the number of shares of Tigo Energy’s common stock held by such holder as of immediately prior to the effective time of the Merger, with fractional shares rounded down to the nearest whole share. In addition, at the closing, each outstanding Tigo Energy’s option will be assumed and converted into an option with respect to a number of shares of the Company’s Common Stock in the manner set forth in the Merger Agreement, and each outstanding Tigo Energy’s warrant (after giving effect to Tigo Energy’s warrant exercise) to purchase Tigo Energy’s common stock will be assumed and converted into a warrant with respect to a number of shares of the Company’s Common Stock in the manner set forth in the Merger Agreement. The base purchase price is subject to a dollar-for-dollar upward or downward adjustment in the event Tigo Energy raises or obtains a commitment to raise capital prior to the closing, including capital raised through the conversion of debt securities (but specifically excluding capital raised through convertible notes or similar debt instruments convertible into or exercisable for capital stock or other equity securities of Tigo Energy to the extent such notes or similar debt instruments have not so converted). If Tigo Energy raises or obtains a commitment to raise capital based on a pre-money valuation at or exceeding $500,000,000, the base purchase price will increase by the aggregate amount of capital raised or committed to be raised by Tigo Energy through such capital raising transaction. Conversely, if the pre-money valuation is below $500,000,000, the base purchase price will decrease by an amount equal to the difference between $500,000,000 and the actual pre-money valuation. Trust Extension On December 20, 2022, the Company held a special meeting of stockholders, at which the Company’s stockholders approved an amendment (the “Extension Amendment”) to the Company’s amended and restated certificate of incorporation, to extend the date by which the Company has to consummate a business combination up to five (5) times, each such extension for an additional one (1) month period, from February 10, 2023 to July 10, 2023. In connection with the Extension Amendment, stockholders holding 9,121,751 shares of redeemable common stock exercised their right to redeem such shares for a pro rata portion of the funds in the Trust Account at a pro rata redemption price of approximately $10.24 per share, and a total of $93,419,442 was released from the Trust Account. Liquidity and Going Concern As of March 31, 2023, the Company had $123,759 in its operating bank account and adjusted working capital deficit of $886,992 which excludes franchise and income taxes payable as such amounts can be paid from the interest earned in the Trust Account. Until the consummation of a Business Combination, the Company will be using the funds not held in the Trust Account for performing due diligence on prospective target businesses, paying for travel expenditures, and structuring, negotiating, and consummating the Business Combination. The Company has a significant working capital deficiency and has incurred and expects to continue to incur significant costs in pursuit of its acquisition plans. The Company will need to raise additional capital through loans or additional investments from the Initial Stockholders and the Company’s officers and directors or their affiliates. The Initial Stockholders and the Company’s officers and directors or their affiliates may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of a potential transaction, and reducing overhead expenses. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. If the Company is unable to complete the Business Combination because it does not have sufficient funds available, the Company will be forced to cease operations and liquidate the Trust Account. In connection with the Company’s assessment of going concern considerations in accordance with the Financial Accounting Standards Board’s (“FASB’s”) Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” the Company has until July 10, 2023 to consummate a Business Combination. It is uncertain that the Company will be able to consummate a Business Combination by this time. If a Business Combination is not consummated by this date and an extension has not been effected by the Company and approved by the Company’s stockholders, there will be a mandatory liquidation and subsequent dissolution of the Company. Management has determined that the liquidity condition and the date for mandatory liquidation and subsequent dissolution raises substantial doubt about the Company’s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after July 10, 2023. The Company intends to complete a Business Combination before the mandatory liquidation date. The Company is within 12 months of its mandatory liquidation date as of the time of filing this Quarterly Report on Form 10-Q. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that COVID-19 could have a negative effect on the Company’s financial position, results of operations and/or its search for a target company for a Business Combination, the specific impact is not readily determinable as of the date of these condensed consolidated financial statements. The condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Inflation Reduction Act of 2022 On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business Combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii) the nature and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content of regulations and other guidance from the Treasury. In addition, because the excise tax would be payable by the Company and not by the redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination.	NOTE 1. DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND LIQUIDITY Roth CH Acquisition IV Co. (the “Company”) was incorporated in Delaware on February 13, 2019. The Company is a blank check company formed for the purpose of entering into a merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or other similar business combination with one or more businesses or entities (the “Business Combination”). The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2022, the Company had not commenced any operations. All the Company’s activities through December 31, 2022 related to its formation and the initial public offering (“Initial Public Offering”), which is described below, and subsequent to the Initial Public Offering, identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company generates non-operating income in the form of interest income on marketable securities held in the Trust Account (as defined below). The registration statement for the Company’s Initial Public Offering was declared effective on August 5, 2021. On August 10, 2021, the Company consummated the Initial Public Offering of 11,500,000 units (the “Units” and, with respect to the shares of common stock included in the Units sold, the “Public Shares”), which included the full exercise by the underwriters of their over-allotment option in the amount of 1,500,000 Units, at $10.00 per Unit, generating gross proceeds of $115,000,000, which is described in Note 4. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 461,500 units (the “Private Units”) at a price of $10.00 per Private Unit in a private placement to certain of the Company’s initial stockholders, generating gross proceeds of $4,615,000, which is described in Note 5. Transaction costs amounted to $1,646,673, consisting of $1,150,000 of underwriting fees, and $496,673 of other offering costs. Following the closing of the Initial Public Offering on August 10, 2021, an amount of $116,725,000 ($10.15 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Units was placed in a trust account (the “Trust Account”), located in the United States and held in cash items or invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the Trust Account, as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete a Business Combination having an aggregate fair market value of at least 80% of the assets held in the Trust Account (excluding taxes payable on income earned on the Trust Account) at the time of the agreement to enter into an initial Business Combination. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide its holders of the outstanding Public Shares (the “public stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially $10.15 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will proceed with a Business Combination If the Company has net tangible assets of at least $5,000,001 either immediately prior to or upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC containing substantially the same information as would be included in a proxy statement prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by law, or the Company decides to obtain stockholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the holders of the Company’s shares prior to the Initial Public Offering (the “Initial Stockholders”) have agreed (a) to vote their Founder Shares (as defined in Note 6), Private Shares (as defined in Note 5) and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination, to the extent permitted by law, and (b) not to redeem any shares in connection with a stockholder vote to approve a Business Combination or sell any shares to the Company in a tender offer in connection with a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares, irrespective of how or whether they vote on the proposed transaction. The Initial Stockholders have agreed (a) to waive their redemption rights with respect to their Founder Shares, Private Shares and Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose an amendment to the Amended and Restated Certificate of Incorporation that would affect a public stockholders’ ability to convert or sell their shares to the Company in connection with a Business Combination or affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. The Company will have until July 10, 2023 to complete a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company shall (i) cease all operations except for the purposes of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter redeem 100% of the Public Shares for cash for a redemption price per share as described below (which redemption will completely extinguish such holders’ rights as stockholders, including the right to receive further liquidation distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to approval of the Company’s then stockholders and subject to the requirements of the DGCL, including the adoption of a resolution by the Board of Directors pursuant to Section 275(a) of the DGCL finding the dissolution of the Company advisable and the provision of such notices as are required by said Section 275(a) of the DGCL, dissolve and liquidate the balance of the Company’s net assets to its remaining stockholders, as part of the Company’s plan of dissolution and liquidation, subject (in the case of (ii) and (iii) above) to the Company’s obligations under the DGCL to provide for claims of creditors and other requirements of applicable law. In such event, the per share redemption price shall be equal to a pro rata share of the Trust Account plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company for its working capital requirements or necessary to pay its taxes divided by the total number of Public Shares then outstanding. The Initial Stockholders have agreed to waive their liquidation rights with respect to the Founder Shares and Private Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Initial Stockholders acquire Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit. In order to protect the amounts held in the Trust Account, certain of the Initial Stockholders have agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (i) $10.15 per Public Share or (ii) such lesser amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, in each case net of the interest which may be withdrawn to pay taxes, except as to any claims by a third party who executed a valid and enforceable agreement with the Company waiving any right, title, interest or claim of any kind they may have in or to any monies held in the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Initial Stockholders will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Initial Stockholders will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except the Company’s independent registered public accounting firm), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Merger Agreement On December 5, 2022, the Company, entered into an Agreement and Plan of Merger (as it may be amended, supplemented or otherwise modified from time to time, the “Merger Agreement”), by and among the Company, Roth IV Merger Sub Inc., a Delaware corporation and a wholly-owned subsidiary of the Company (“Merger Sub”), and Tigo Energy, Inc., a Delaware corporation (the “Tigo Energy”). The transactions set forth in the Merger Agreement, including the Merger (defined below), will constitute a “Business Combination” as contemplated by the Company’s Amended and Restated Certificate of Incorporation. Subject to the terms and conditions set forth in the Merger Agreement, Merger Sub will merge with and into Tigo Energy, with Tigo Energy surviving as a wholly-owned subsidiary of the Company (the “Merger”). Upon the closing and the other transactions contemplated by the Merger Agreement, the Company will change its name to “Tigo Energy, Inc.” Consideration Subject to the terms and conditions set forth in the Merger Agreement, in consideration of the Merger, the base purchase price of $600,000,000 will be payable through converting each outstanding share of Tigo Energy’s common stock (after giving effect to the consummation of Tigo Energy’s warrant exercise and Tigo Energy’s preferred conversion) into the right to receive 60,000,000 shares of the Company’s Common Stock at a deemed price of ten dollars ($10.00) per share, equal to (a) the exchange ratio, multiplied by (b) the number of shares of Tigo Energy’s common stock held by such holder as of immediately prior to the effective time of the Merger, with fractional shares rounded down to the nearest whole share. In addition, at the closing, each outstanding Tigo Energy’s option will be assumed and converted into an option with respect to a number of shares of the Company’s Common Stock in the manner set forth in the Merger Agreement, and each outstanding Tigo Energy’s warrant (after giving effect to Tigo Energy’s warrant exercise) to purchase Tigo Energy’s common stock will be assumed and converted into a warrant with respect to a number of shares of the Company’s Common Stock in the manner set forth in the Merger Agreement. The base purchase price is subject to a dollar-for-dollar upward or downward adjustment in the event Tigo Energy raises or obtains a commitment to raise capital prior to the closing, including capital raised through the conversion of debt securities (but specifically excluding capital raised through convertible notes or similar debt instruments convertible into or exercisable for capital stock or other equity securities of Tigo Energy to the extent such notes or similar debt instruments have not so converted). If Tigo Energy raises or obtains a commitment to raise capital based on a pre-money valuation at or exceeding $500,000,000, the base purchase price will increase by the aggregate amount of capital raised or committed to be raised by Tigo Energy through such capital raising transaction. Conversely, if the pre-money valuation is below $500,000,000, the base purchase price will decrease by an amount equal to the difference between $500,000,000 and the actual pre-money valuation. Trust Extension On December 20, 2022, the Company held a special meeting of stockholders, at which the Company’s stockholders approved an amendment (the “Extension Amendment”) to the Company’s amended and restated certificate of incorporation, to extend the date by which the Company has to consummate a business combination up to five (5) times, each such extension for an additional one (1) month period, from February 10, 2023 to July 10, 2023. In connection with the Extension Amendment, stockholders holding 9,121,751 shares of redeemable common stock exercised their right to redeem such shares for a pro rata portion of the funds in the Trust Account at a pro rata redemption price of approximately $10.24 per share, and a total of $93,419,442 was released from the Trust Account. Liquidity and Going Concern As of December 31, 2022, the Company had $88,107 in its operating bank account and adjusted working capital deficit of $290,839 which excludes franchise and income taxes payable as such amounts can be paid from the interest earned in the Trust Account. Until the consummation of a Business Combination, the Company will be using the funds not held in the Trust Account for performing due diligence on prospective target businesses, paying for travel expenditures, and structuring, negotiating, and consummating the Business Combination. The Company has a significant working capital deficiency and has incurred and expects to continue to incur significant costs in pursuit of its acquisition plans. The Company will need to raise additional capital through loans or additional investments from the Initial Stockholders and the Company’s officers and directors or their affiliates. The Initial Stockholders and the Company’s officers and directors or their affiliates may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of a potential transaction, and reducing overhead expenses. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. If the Company is unable to complete the Business Combination because it does not have sufficient funds available, the Company will be forced to cease operations and liquidate the Trust Account. In connection with the Company’s assessment of going concern considerations in accordance with the Financial Accounting Standards Board’s (“FASB’s”) Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” the Company has until July 10, 2023 to consummate a Business Combination. It is uncertain that the Company will be able to consummate a Business Combination by this time. If a Business Combination is not consummated by this date and an extension has not been effected by the Company and approved by the Company’s stockholders, there will be a mandatory liquidation and subsequent dissolution of the Company. Management has determined that the liquidity condition and the date for mandatory liquidation and subsequent dissolution raises substantial doubt about the Company’s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after July 10, 2023. The Company intends to complete a Business Combination before the mandatory liquidation date. The Company is within 12 months of its mandatory liquidation date as of the time of filing this Annual Report on Form 10-K. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that COVID-19 could have a negative effect on the Company’s financial position, results of operations and/or its search for a target company for a Business Combination, the specific impact is not readily determinable as of the date of these consolidated financial statements. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Inflation Reduction Act of 2022 On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business Combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii) the nature and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content of regulations and other guidance from the Treasury. In addition, because the excise tax would be payable by the Company and not by the redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination.

Long-Term Debt (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Debt Disclosure [Abstract]

Schedule of long-term debt

(in thousands)	March 31, 2023 (Unaudited)			December 31, 2022 (Audited)
Convertible Promissory Note	$	50,000		$	—
Series 2022-1 Notes		—			20,833
Total		50,000			20,833
Less: unamortized debt issuance costs		(330	)		(191	)
Less: current portion		—			(10,000	)
Long-term debt, net of unamortized debt issuance and current portion	$	49,670		$	10,642

Schedule of future aggregate principal maturities of long-term debt

Years Ending December 31 (Unaudited) (in thousands):
2023 (Excluding the three months ended March 31, 2023)	$	—
2024		—
2025		—
2026		50,000
	$	50,000

Years Ending December 31 (in thousands):
2023	$	10,000
2024		10,000
2025		833
2026		—
	$	20,833

Schedule of long-term debt

	December 31,
(in thousands)	2022			2021
Series 2022-1 Notes	$	20,833		$	—
Senior Bonds		—			10,000
Total		20,833			10,000
Less: unamortized debt issuance costs		(191	)		(589	)
Less: current maturities		(10,000	)		(8,000	)
Long-term debt, net of current maturities and unamortized debt issuance costs	$	10,642		$	1,411

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69E
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482925/835-30-45-2

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482925/835-30-45-1A

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-3

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 835
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-Section 55
-Paragraph 8
-Publisher FASB
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480848/942-470-50-3

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-8

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
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Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-7

+ Details

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue, net	$ 50,058,000	$ 9,919,000	$ 81,323,000	$ 43,642,000
Cost of revenue	31,689,000	7,236,000	56,552,000	31,003,000
Gross profit	18,369,000	2,683,000	24,771,000	12,639,000
Operating expenses:
Research and development	2,214,000	1,436,000	5,682,000	5,763,000
Sales and marketing	4,772,000	2,069,000	10,953,000	7,571,000
General and administrative	3,563,000	750,000	9,032,000	3,019,000
Total operating expenses	10,549,000	4,255,000	25,667,000	16,353,000
Income (loss) from operations	7,820,000	(1,572,000)	(896,000)	(3,714,000)
Other expenses (income):
Change in fair value of preferred stock warrant and contingent shares liability	512,000
Change in fair value of preferred stock warrant liability			1,020,000	192,000
Change in fair value of derivative liability				68,000
Loss (gain) on debt extinguishment	171,000	3,613,000	3,613,000	(1,801,000)
Interest expense	778,000	449,000	1,494,000	2,506,000
Other (income) expense, net	(551,000)	63,000	(57,000)	(16,000)
Total other income expenses, net	910,000	4,125,000	6,070,000	949,000
Income (loss) before provision for income taxes			(6,966,000)	(4,663,000)
Provision for income taxes			71,000	200,000
Net income (loss)	6,910,000	(5,697,000)	(7,037,000)	(4,863,000)
Dividends on Series D and Series E convertible preferred stock	(2,152,000)	(790,000)	(6,344,000)	(2,838,000)
Net income (loss) attributable to common stockholders	4,758,000	(6,487,000)	$ (13,381,000)	$ (7,701,000)
Unrealized gain resulting from change in fair value of marketable securities	14,000
Comprehensive income (loss)	$ 6,924,000	$ (5,697,000)
Earnings (loss) per common share
Earnings (loss) per common share basic (in Dollars per share)	$ 0.02	$ (0.31)	$ (0.63)	$ (0.38)
Earnings (loss) per common share diluted (in Dollars per share)	$ 0.01	$ (0.31)	$ (0.63)	$ (0.38)
Weighted-average common shares outstanding
Weighted-average common shares outstanding basic (in Shares)	27,779,209	20,624,803	21,173,615	20,389,634
Weighted-average common shares outstanding diluted (in Shares)	47,164,530	20,624,803	21,173,615	20,389,634
Roth CH Acquisition IV Co.
Operating expenses:
Income (loss) from operations	$ (593,776)	$ (155,407)	$ (1,429,105)	$ (415,858)
Other expenses (income):
Interest earned on marketable securities held in Trust Account	245,201	29,503	1,645,906	13,316
Unrealized gain on marketable securities held in Trust Account		4,277
Total other income expenses, net	245,201	33,780	1,645,906	13,316
Income (loss) before provision for income taxes	(348,575)	(121,627)	216,801	(402,542)
Provision for income taxes	(62,507)		(395,019)
Net income (loss)	(411,082)	(121,627)	(178,218)	(402,542)
Formation and operating costs	$ 593,776	$ 155,407	$ 1,429,105	$ 415,858
Roth CH Acquisition IV Co. \| Redeemable common stock
Earnings (loss) per common share
Earnings (loss) per common share basic (in Dollars per share)	$ (0.07)	$ (0.01)	$ (0.01)	$ (0.05)
Earnings (loss) per common share diluted (in Dollars per share)	$ (0.07)	$ (0.01)	$ (0.01)	$ (0.05)
Weighted-average common shares outstanding
Weighted-average common shares outstanding basic (in Shares)	2,378,249	11,500,000	11,425,027	4,505,479
Weighted-average common shares outstanding diluted (in Shares)	2,378,249	11,500,000	11,425,027	4,505,479
Roth CH Acquisition IV Co. \| Non-redeemable common stock
Earnings (loss) per common share
Earnings (loss) per common share basic (in Dollars per share)	$ (0.07)	$ (0.01)	$ (0.01)	$ (0.05)
Earnings (loss) per common share diluted (in Dollars per share)	$ (0.07)	$ (0.01)	$ (0.01)	$ (0.05)
Weighted-average common shares outstanding
Weighted-average common shares outstanding basic (in Shares)	3,336,500	3,336,500	3,336,500	2,827,725
Weighted-average common shares outstanding diluted (in Shares)	3,336,500	3,336,500	3,336,500	2,827,725

Property and Equipment, net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 0.6	$ 0.4

Accrued Expenses and Other Current Liabilities

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

5. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

(in thousands)	March 31, 2023 (Unaudited)		December 31, 2022 (Audited)
Accrued vacation	$	907	$	829
Accrued compensation		940		624
Accrued interest		563		9
Accrued professional fees		2,103		2,502
Accrued warehouse and freight		195		143
Accrued other		343		275
Other current liabilities(1)		1,676		—
Accrued expenses and other current liabilities	$	6,727	$	4,382

____________

7. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

	December 31,
(in thousands)	2022		2021
Accrued vacation	$	829	$	671
Accrued compensation		624		291
Customer deposits		900		219
Accrued interest		9		33
Accrued professional fees		2,502		221
Accrued warehouse and freight		143		5
Accrued other		275		134
Accrued expenses and other current liabilities	$	5,282	$	1,574

Inventory, Net (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Inventory Disclosure [Abstract]

Schedule of major classes of inventory consisted

(in thousands)	March 31, 2023 (Unaudited)			December 31, 2022 (Audited)
Raw materials	$	1,051		$	1,869
Work in process		31			31
Finished goods		35,760			23,293
Inventory reserve		(199	)		(278	)
Inventory, net	$	36,643		$	24,915

	December 31,
(in thousands)	2022			2021
Raw materials	$	1,869		$	6,788
Work-in-process		31			31
Finished goods		23,293			3,687
Less: Inventory reserve		(278	)		(437	)
Inventory, net	$	24,915		$	10,069

Fair Value of Financial Instruments (Details) - Schedule of fair value of the warrant liabilities is estimated using the Black- Scholes option pricing model - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected volatility			55.00%
Risk-free interest rate	3.90%	3.30%	1.12%
Expected life (in years)	6 years	6 years 14 days	6 years 7 months 9 days
Expected dividend yield		0.00%	0.00%
Fair value of Series C convertible preferred stock (in Dollars per share)		$ 1,820	$ 460
Minimum [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected volatility	65.00%	70.00%
Risk-free interest rate	3.88%	4.22%
Expected life (in years)	2 years 1 month 6 days	2 years 4 months 24 days	3 years 4 months 24 days
Maximum [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected volatility	69.00%	76.00%
Risk-free interest rate	4.03%	4.34%
Expected life (in years)	2 years 8 months 12 days	3 years	3 years 10 months 24 days

Income Taxes

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Income Taxes [Line Items]

Income Taxes

13. Income Taxes

The income tax provision is calculated for an interim period by distinguishing between elements recognized in the income tax provision through applying an estimated annual effective tax rate (the “ETR”) to a measure of year-to-date operating results referred to as “ordinary income (or loss),” and discretely recognizing specific events referred to as “discrete items” as they occur. The income tax provision or benefit for each interim period is the difference between the year-to-date amount for the current period and the year-to-date amount for the period prior. Under ASC 740-270-30-36, entities subject to income taxes in multiple jurisdictions should apply one overall ETR instead of separate ETRs for each jurisdiction when calculating the interim-period income tax or benefit related to ordinary income (or loss) for the year-to-date interim period, except in certain circumstances. The Company’s effective tax rates for the three months ended March 31, 2023, and 2022 differ from the federal statutory rate of 21% principally as a result of valuation allowances expected to be applied to net operating loss carryforwards which will not meet the threshold for recognition as deferred tax assets.

14. Income Taxes

The Company’s geographical breakdown of its income before provision for income taxes is as follows:

(in thousands)	Year Ended December 31,
(in thousands)	2022			2021
Domestic	$	(7,179	)	$	(4,826	)
Foreign		213			163
Loss before for income tax expense	$	(6,966	)	$	(4,663	)

The provision for income taxes during the years ended December 31, 2022 and 2021 represents primarily income tax expense for the operations of the Company’s foreign subsidiaries. Due to the Company’s net losses, no other income tax provision or benefit has been recorded.

The reconciliation of the provision computed at the federal statutory rate to the Company’s provision (benefit) for income taxes was as follows:

(in thousands except for percentages)	Year Ended December 31,
(in thousands except for percentages)	2022		2021
Tax at federal statutory rate	21.0	%	21.0	%
State tax, net of federal benefit	1.6	%	6.4	%
Embedded derivative adjustments	0.0	%	(1.8	)%
Research and development credits	2.4	%	3.0	%
Mark to market adjustments	(3.1	)%	(0.9	)%
PPP loan forgiveness income	0.0	%	8.1	%
Transaction costs	0.0	%	0.0	%
Stock based compensation	(1.2	)%	0.0	%
Other	(0.4	)%	(6.9	)%
Change in valuation allowance	(21.3	)%	(33.4	)%
	(1.0	)%	(4.4	)%

During the years ended December 31, 2022 and 2021 the Company recorded total income tax expense of $0.1 and $0.2 million, respectively, related to foreign earnings.

Deferred income taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The components of deferred tax assets and liabilities are as follows:

	December 31,
(in thousands)	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	17,360		$	17,619
Research and development tax credits		2,157			1,875
Stock compensation		246			221
Capitalized research costs		1,338			—
Lease liability		299			—
Other timing differences		1,535			1,407
Gross deferred tax assets		22,935			21,122
Less: valuation allowance		(22,608	)		(21,122	)
	$	327		$	—
Deferred tax liabilities
Fixed assets	$	(50	)	$	—
Right of use assets		(277	)		—
Net deferred tax asset	$	—		$	—

Realization of deferred tax assets is dependent upon future earnings, if any, the timing and amount of which are uncertain.

The Company could not conclude that it was more likely than not that tax benefits from operating losses would be realized and, accordingly, has provided a full valuation allowance against its deferred tax assets. Accordingly, the net deferred tax assets have been fully offset by a valuation allowance. The valuation allowance increased by $1.5 million and $1.6 million during the years ended December 31, 2022 and 2021, respectively due to current year losses and research and development credits generated.

At December 31, 2022, the Company has federal and state net operating loss carryforwards of approximately $123.0 million and $101.6 million, respectively, available to reduce future taxable income which will begin to expire in 2028 for federal and state income tax purposes. Approximately $27.7 million of federal net operating loss included above can be carried forward indefinitely. At December 31, 2021 the Company had federal and state net operating loss carryforwards of approximately $124.5 million and $100.8 million, respectively.

At December 31, 2022, the Company also has federal and California research and development income tax credit carryforwards of $2.5 million and $2.1 million, respectively At December 31, 2021, the Company also has federal and California research and development income tax credit carryforwards of $2.2 million and $1.9 million, respectively. The federal income tax credit carryforwards begin to expire in 2029, while the California income tax credit carry forward indefinitely. The Company also has foreign tax credit carryforwards of $0.2 million for years ended December 31, 2022 and 2021. The foreign tax credit carryforwards begin to expire in 2024.

The Company believes a portion of its net operating loss and research and development carryforwards may be unavailable. Under the provisions of Section 382 of the Internal Revenue Code of 1986, it appears more likely than not that an ownership change occurred in April 2013. As a result, pre-change losses and credits are not available to offset future taxable income. Pre-change federal and state losses of $56.2 million and $53.6 million and federal and state research credits of $0.8 million and $0.6 million, respectively are expected to expire.

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows:

	December 31,
(in thousands)	2022		2021
Balance at beginning of year	$	819	$	694
Additions based on tax positions related to the current year		133		125
Balance at end of year	$	952	$	819

At December 31, 2022 and 2021, the balance of gross uncertain income tax benefits was $1.0 million and $0.8 million, respectively. For each of the years ended December 31, 2022 and 2021, the balance of gross uncertain tax benefits increased $0.1 million and $0.1 million, respectively, related to research and development income tax credits claimed. All of these unrecognized tax benefits would, if recognized, reduce the Company’s annual effective tax rate. However, the Company currently has a full valuation allowance against its U.S. net deferred tax assets, which would impact the timing of the effective tax rate benefit should any of these uncertain tax positions be favorably settled in the future. The Company does not anticipate a significant change to the total amount of unrecognized tax benefits within the next twelve months.

The Company files income tax returns in the U.S. federal, California and other various state and international jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations, and require significant judgment to apply. Carryover attributes beginning in 2007 remain open to adjustment by the U.S. and state authorities. The U.S., state, and foreign jurisdictions have statutes of limitations that generally range from three to five years. Due to the Company’s net losses, substantially all of its federal and state income tax returns are subject to examination for federal and state purposes since inception. As of December 31, 2022, there were no ongoing examinations. The Company does not anticipate significant changes to its current uncertain tax positions through December 31, 2023.

The Company recognizes any interest and/or penalties related to income tax matters as a component of income tax expense. As of December 31, 2022, there were no accrued interest and penalties related to uncertain tax positions.

Roth CH Acquisition IV Co. [Member]

Income Taxes [Line Items]

Income Taxes

NOTE 8. INCOME TAX

The income tax provision for the years ended December 31, 2022 and 2021 consisted of the following:

	December 31, 2022			December 31, 2021
Federal
Current	$	395,019		$	—
Deferred		(109,249	)		(84,534	)
State and Local
Current		—			—
Deferred		(64,545	)		—
Change in valuation allowance		173,794			84,534
Income tax provision	$	395,019		$	—

The Company’s net deferred tax assets at December 31, 2022 and 2021 were as follows:

	December 31, 2021			December 31, 2020
Deferred tax assets
Net operating loss carryforward	$	—		$	30,909
Startup/Organizational expenses		258,742			54,038
Total deferred tax assets		258,742			84,947
Valuation allowance		(258,742	)		(84,947	)
Deferred tax assets, net of valuation allowance	$	—		$	—

As of December 31, 2022 and 2021, the Company had $0 and $147,184 of U.S. federal net operating loss carryovers available to offset future taxable income.

In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. For the year ended December 31, 2022, the change in the valuation allowance was $173,794. For the year ended December 31, 2021, the change in the valuation allowance was $84,534.

A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2022 and 2021 was as follows:

	December 31, 2022		December 31, 2021
Statutory federal income tax rate	21.00	%	21.00	%
State taxes, net of federal tax benefit	6.98	%	0.00	%
M&A expenses	87.0	%	0.00	%
Franchise tax interest	0.07	%	0.00	%
Valuation allowance	67.10	%	(21.00	)%
Income tax provision	182.20	%	0.00	%

The Company files income tax returns in the U.S. federal jurisdiction and is subject to examination by the various taxing authorities. The Company’s tax returns for the years ended December 31, 2022 and 2021 remain open and subject to examination.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

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-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

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-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 17
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

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-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Fair Value of Financial Instruments (Details) - Schedule of assets and liabilities measured at fair value on a recurring basis - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Level 1 [Member]
Liabilities:
Preferred stock warrants
Level 2 [Member]
Liabilities:
Preferred stock warrants
Level 3 [Member]
Liabilities:
Preferred stock warrants	$ 1,507	$ 487

Commitments and Contingencies	3 Months Ended	12 Months Ended
Commitments and Contingencies	Mar. 31, 2023	Dec. 31, 2022
Commitments and Contingencies [Line Items]
Commitments and Contingencies	7. Commitments and Contingencies Employment Agreements The Company entered into employment agreements with key personnel providing for compensation and severance in certain circumstances, as defined in the respective employment agreements. Legal In the normal course of business, the Company may receive inquiries or become involved in legal disputes that are not covered by insurance. In the opinion of management, any potential liabilities resulting from such claims would not have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. Indemnification Agreements From time to time, in its normal course of business, the Company may indemnify other parties with which it enters into contractual relationships, including customers, lessors and parties to other transactions with the Company. The Company may agree to hold other parties harmless against specific losses, such as those that could arise from a breach of representation, covenant or third-party infringement claims. It may not be possible to determine the maximum potential amount of liability under such indemnification agreements due to the unique facts and circumstances that are likely to be involved in each particular claim and indemnification provision. Historically, there have been no such indemnification claims. The Company has also indemnified its Directors and executive officers, to the extent legally permissible, against all liabilities reasonably incurred in connection with any action in which such individual may be involved by reason of such individual being or having been a Director or executive officer. The Company believes the estimated fair value of any obligation from these indemnification agreements is minimal; therefore, these unaudited condensed consolidated interim financial statements do not include a liability for any potential obligations at March 31, 2023.	11. Commitments and Contingencies Employment Agreements The Company entered into employment agreements with key personnel providing for compensation and severance in certain circumstances, as defined in the respective employment agreements. Legal In the normal course of business, the Company may receive inquiries or become involved in legal disputes that are not covered by insurance. In the opinion of management, any potential liabilities resulting from such claims would not have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. Indemnification Agreements From time to time, in its normal course of business, the Company may indemnify other parties with which it enters into contractual relationships, including customers, lessors and parties to other transactions with the Company. The Company may agree to hold other parties harmless against specific losses, such as those that could arise from a breach of representation, covenant or third-party infringement claims. It may not be possible to determine the maximum potential amount of liability under such indemnification agreements due to the unique facts and circumstances that are likely to be involved in each particular claim and indemnification provision. Historically, there have been no such indemnification claims. The Company has also indemnified its directors and executive officers, to the extent legally permissible, against all liabilities reasonably incurred in connection with any action in which such individual may be involved by reason of such individual being or having been a director or executive officer. The Company believes the estimated fair value of any obligation from these indemnification agreements is minimal; therefore, these consolidated financial statements do not include a liability for any potential obligations at December 31, 2022 and 2021.
Roth CH Acquisition IV Co. [Member]
Commitments and Contingencies [Line Items]
Commitments and Contingencies	NOTE 6. COMMITMENTS Registration Rights Pursuant to a registration rights agreement entered into on August 5, 2021, the holders of the Founder Shares, as well as the holders of the Private Units (and underlying securities), are entitled to registration rights. The holders of a majority of these securities are entitled to make up to two demands that the Company register such securities. The holders of the majority of the Founder Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares of common stock are to be released from escrow. The holders of a majority of the Private Units (and underlying securities) can elect to exercise these registration rights at any time after the Company consummates a Business Combination. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of a Business Combination. The registration rights agreement does not contain liquidating damages or other cash settlement provisions resulting from delays in registering the Company’s securities. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Notwithstanding the foregoing, the holders may not exercise demand or piggyback rights after five (5) and seven (7) years, respectively, from the effective date of the Initial Public Offering and may not exercise demand rights on more than one occasion in respect of all registrable securities. Business Combination Marketing Agreement Pursuant to a business combination marketing agreement entered into on August 5, 2021, the Company engaged Roth and Craig-Hallum, the underwriters in the Initial Public Offering, as advisors in connection with its Business Combination to assist in the transaction structuring and negotiation of a definitive purchase agreement with respect to the Business Combination, hold meetings with the stockholders to discuss the Business Combination and the target’s attributes, introduce the Company to potential investors to purchase its securities in connection with the Business Combination, assist in obtaining stockholder approval for the Business Combination, and assist with financial analysis, presentations, press releases and filings related to the Business Combination. The Company agreed to pay Roth and Craig-Hallum a fee for such services upon the consummation of a Business Combination in an amount equal to, in the aggregate, 4.5% of the gross proceeds of the Initial Public Offering, or $5,175,000. Roth and Craig-Hallum were not entitled to such fee unless the Company consummated a Business Combination. Concurrently with the execution of the Merger Agreement on December 5, 2022, the Company entered into a letter agreement with Roth and Craig-Hallum to terminate the Business Combination Marketing Agreement (the “Letter Agreement”). Pursuant to the Letter Agreement, in exchange for services rendered in connection with the transactions contemplated in the Merger Agreement, Roth may be issued up to 300,000 Advisor Shares (shares of common stock, post-merger) equal to a fixed amount of 100,000 shares, regardless of the amount of equity raised in exchange for services rendered in connection with the transactions contemplated in the Merger Agreement, plus up to 200,000 shares based on the equity raised (“Variable Compensation Shares”). The number of Variable Compensation Shares will be equal to the product of (x) the quotient of equity raised divided by $50.0 million, multiplied by (y) 200,000. The Advisor Shares are issuable based on (a) the gross proceeds received from a capital raising transaction involving the equity securities of the Company and (b) the amount remaining in the Company’s trust account after giving effect to any redemptions (as further described in the Letter Agreement). On February 23, 2023, the Company entered into an amendment to the Letter Agreement. Pursuant to the amendment, the term equity raised was revised to mean the gross proceeds available to the post-Business Combination company immediately after the closing of the Business Combination consisting of (a) the gross proceeds received from a capital raising transaction involving the equity securities or equity-linked instruments of Tigo Energy; provided, however, that the $50.0 million of proceeds from the sale of convertible promissory notes by Tigo Energy to L1 Energy Capital Management S.a.r.l. shall be excluded from the calculation of equity raised; (b) the gross proceeds received from a capital raising transaction involving the equity securities of the Company; and (c) the amount remaining in the Company’s trust account after giving effect to any redemptions. The Advisor Shares in the Letter Agreement is in the scope of FASB ASC Topic 718, “Compensation-Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation associated with equity-classified awards is measured at fair value upon the grant date. The fair value of the up to 300,000 Advisor Shares that Roth may receive for services rendered is $10.20 per share, the value of the common stock of the Company at December 31, 2022. The Advisor Shares were effectively granted subject to a performance condition (i.e., the occurrence of a Business Combination). Compensation expense related to the Advisor Shares is recognized only when the performance condition is probable of occurrence. Stock-based compensation will be recognized at the date a Business Combination is considered probable in an amount equal to the number of Advisor Shares times the grant date fair value per share (unless subsequently modified). As of March 31, 2023 and December 31, 2022, the Company determined that a Business Combination is not considered probable, and, therefore, no stock-based compensation expense has been recognized. Service Agreement Pursuant to a service agreement entered on July 5, 2022, the Company engaged Roth and Craig-Hallum (together the “financial advisors”) to provide services in connection with a proposed financing by the Company in connection with a business combination. In connection with this agreement the Company may be required to pay fees in connection with their services to the extent that the financing is executed. If during the term of the agreement the Company completes a financing of equity securities, convertible securities or debt of the Company, the Company has agreed to pay the financial advisors a fee in the amount of 4.0% of the gross proceeds raised. Each advisor would receive 50% of any placement agent fee, which will be paid upon the closing of the offering and business combination. The term of the agreement will run until the earlier of the date that the Company completes any Business Combination and otherwise liquidates the funds held in the Trust account. Merger Agreement On December 5, 2022, the Company, entered into the Merger Agreement with Merger Sub and Tigo Energy. The transactions set forth in the Merger Agreement, including the Merger, will constitute a “Business Combination” as contemplated by the Company’s Amended and Restated Certificate of Incorporation. Subject to the terms and conditions set forth in the Merger Agreement, Merger Sub will merge with and into Tigo Energy, with Tigo Energy surviving as a wholly owned subsidiary of the Company. Concurrently with the execution of the Merger Agreement, the Sponsors (as defined in the Sale and Purchase Agreement) entered into the Sale and Purchase Agreement with Tigo Energy, pursuant to which, immediately prior to the effective time of the Merger, the Sponsors will sell to Tigo Energy 1,645,000 shares of Common Stock and 424,000 Private Units in exchange for an amount equal to $2,300,000 pursuant to the Sale and Purchase Agreement. Non-Redemption Agreements On December 8 and 9, 2022, the Company entered into Non-Redemption Agreements with various stockholders (the “Non-redeeming Stockholders”) owning, in the aggregate, 1,631,811 shares of the Company’s common stock, pursuant to which these stockholders committed not to redeem their shares in the Company in connection with the Extension Amendment. In consideration of such agreements, CR Financial Holdings, Inc. and CHLM Sponsor, certain of our Initial Stockholders, agreed to pay the Non-redeeming Stockholders that entered into such agreements $0.083 per share for the period from the stockholder approval of the Extension Amendment on December 20, 2022 through February 10, 2023 and subsequently $0.05 per share for each one-month extension in connection with such agreements. No additional funds were deposited into the Trust Account. On December 16, 2022, the Company paid $135,440 (the “Extension Payment”) to the Non-Redeeming Stockholders on behalf of such Initial Stockholders. On February 10, 2023 and March 10, 2023, Tigo Energy paid certain Initial Stockholders an aggregate amount of $163,181 (or $0.05 per share), according to the terms of the Non-Redemption Agreements in connection with the one-month Trust extension from February 10, 2023 to March 10, 2023 and in connection with the one-month Trust extension from March 10, 2023 to April 10, 2023. The value of the Extension Payments were determined to be the equivalent of an offering cost in accordance with Staff Accounting Bulletin Topic 5A. Accordingly, the offering costs would be allocated to the separable financial instruments on a relative fair value basis, compared to total proceeds received. The Company recorded a reduction in temporary equity for the Extension Payments of $163,182 and $135,440, as of March 31, 2023 and December 31, 2022, respectively. The Company also recorded a contribution to Additional Paid-in Capital of $163,181 and $135,440, as of March 31, 2023 and December 31, 2022, respectively. A receivable in Due from certain Initial Stockholders was recorded for the amount due from such initial stockholders of $135,440 as of December 31, 2022, in connection with the Extension Amendment. The amount due from certain Initial Stockholders was paid in full to the Company by Tigo Energy on March 1, 2023. All payments made by Tigo Energy to the Non-redeeming Stockholders on behalf of certain Initial Stockholders will be reduced from the $2,300,000 payment pursuant to the Sale and Purchase Agreement at the closing of the Business Combination.	NOTE 6. COMMITMENTS Registration Rights Pursuant to a registration rights agreement entered into on August 5, 2021, the holders of the Founder Shares, as well as the holders of the Private Units (and underlying securities), are entitled to registration rights. The holders of a majority of these securities are entitled to make up to two demands that the Company register such securities. The holders of the majority of the Founder Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares of common stock are to be released from escrow. The holders of a majority of the Private Units (and underlying securities) can elect to exercise these registration rights at any time after the Company consummates a Business Combination. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of a Business Combination. The registration rights agreement does not contain liquidating damages or other cash settlement provisions resulting from delays in registering the Company’s securities. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Notwithstanding the foregoing, the holders may not exercise demand or piggyback rights after five (5) and seven (7) years, respectively, from the effective date of the Initial Public Offering and may not exercise demand rights on more than one occasion in respect of all registrable securities. Business Combination Marketing Agreement Pursuant to a business combination marketing agreement entered into on August 5, 2021, the Company engaged Roth and Craig-Hallum, the underwriters in the Initial Public Offering, as advisors in connection with its Business Combination to assist in the transaction structuring and negotiation of a definitive purchase agreement with respect to the Business Combination, hold meetings with the stockholders to discuss the Business Combination and the target’s attributes, introduce the Company to potential investors to purchase its securities in connection with the Business Combination, assist in obtaining stockholder approval for the Business Combination, and assist with financial analysis, presentations, press releases and filings related to the Business Combination. The Company agreed to pay Roth and Craig-Hallum a fee for such services upon the consummation of a Business Combination in an amount equal to, in the aggregate, 4.5% of the gross proceeds of the Initial Public Offering, or $5,175,000. Roth and Craig-Hallum were not entitled to such fee unless the Company consummated a Business Combination. Concurrently with the execution of the Merger Agreement on December 5, 2022, the Company entered into a letter agreement with Roth and Craig-Hallum to terminate the Business Combination Marketing Agreement (the “Letter Agreement”). Pursuant to the Letter Agreement, in exchange for services rendered in connection with the transactions contemplated in the Merger Agreement, Roth may be issued up to 300,000 Advisor Shares (shares of common stock, post-merger) equal to a fixed amount of 100,000 shares, regardless of the amount of equity raised in exchange for services rendered in connection with the transactions contemplated in the Merger Agreement, plus up to 200,000 shares based on the equity raised (“Variable Compensation Shares”). The number of Variable Compensation Shares will be equal to the product of (x) the quotient of equity raised divided by $50.0 million, multiplied by (y) 200,000. The Advisor Shares are issuable based on (a) the gross proceeds received from a capital raising transaction involving the equity securities of the Company and (b) the amount remaining in the Company’s trust account after giving effect to any redemptions (as further described in the Letter Agreement). On February 23, 2023, the Company entered into an amendment to the Letter Agreement. Pursuant to the amendment, the term equity raised was revised to mean the gross proceeds available to the post-Business Combination company immediately after the closing of the Business Combination consisting of (a) the gross proceeds received from a capital raising transaction involving the equity securities or equity-linked instruments of Tigo Energy, provided, however, that the $50.0 million of proceeds from the sale of convertible promissory notes by Tigo Energy to L1 Energy Capital Management S.a.r.l. shall be excluded from the calculation of equity raised; (b) the gross proceeds received from a capital raising transaction involving the equity securities of the Company; and (c) the amount remaining in the Company’s trust account after giving effect to any redemptions. The Advisor Shares in the Letter Agreement is in the scope of FASB ASC Topic 718, “Compensation-Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation associated with equity-classified awards is measured at fair value upon the grant date. The fair value of the up to 300,000 Advisor Shares that Roth may receive for services rendered is $10.20 per share, the value of the common stock of the Company at December 31, 2022. The Advisor Shares were effectively granted subject to a performance condition (i.e., the occurrence of a Business Combination). Compensation expense related to the Advisor Shares is recognized only when the performance condition is probable of occurrence. Stock-based compensation will be recognized at the date a Business Combination is considered probable in an amount equal to the number of Advisor Shares times the grant date fair value per share (unless subsequently modified). As of December 31, 2022, the Company determined that a Business Combination is not considered probable, and, therefore, no stock-based compensation expense has been recognized. Service Agreement Pursuant to a service agreement entered on July 5, 2022, the Company engaged Roth and Craig-Hallum (together the “financial advisors”) to provide services in connection with a proposed financing by the Company in connection with a business combination. In connection with this agreement the Company may be required to pay fees in connection with their services to the extent that the financing is executed. If during the term of the agreement the Company completes a financing of equity securities, convertible securities or debt of the Company, the Company has agreed to pay the financial advisors a fee in the amount of 4.0% of the gross proceeds raised. Each advisor would receive 50% of any placement agent fee, which will be paid upon the closing of the offering and business combination. The term of the agreement will run until the earlier of the date that the Company completes any Business Combination and otherwise liquidates the funds held in the Trust account. Merger Agreement On December 5, 2022, the Company, entered into the Merger Agreement with Merger Sub and Tigo Energy. The transactions set forth in the Merger Agreement, including the Merger, will constitute a “Business Combination” as contemplated by the Company’s Amended and Restated Certificate of Incorporation. Subject to the terms and conditions set forth in the Merger Agreement, Merger Sub will merge with and into Tigo Energy, with Tigo Energy surviving as a wholly owned subsidiary of the Company. Concurrently with the execution of the Merger Agreement, the Sponsors (as defined in the Sale and Purchase Agreement) entered into the Sale and Purchase Agreement with Tigo Energy, pursuant to which, immediately prior to the effective time of the Merger, the Sponsors will sell to Tigo Energy 1,645,000 shares of Common Stock and 424,000 Private Units in exchange for an amount equal to $2,300,000 pursuant to the Sale and Purchase Agreement. Non-Redemption Agreements On December 8 and 9, 2022, the Company entered into Non-Redemption Agreements with various stockholders (the “Non-redeeming Stockholders”) owning, in the aggregate, 1,631,811 shares of the Company’s common stock, pursuant to which these stockholders committed not to redeem their shares in the Company in connection with the Extension Amendment. In consideration of such agreements, CR Financial Holdings, Inc. and CHLM Sponsor, certain of our Initial Stockholders, agreed to pay the Non-redeeming Stockholders that entered into such agreements $0.083 per share for the period from the stockholder approval of the Extension Amendment on December 20, 2022 through February 10, 2023 and subsequently $0.05 per share for each one-month extension in connection with such agreements. No additional funds were deposited into the Trust Account. On December 16, 2022, the Company paid $135,440 (the “Extension Payment”) to the Non-Redeeming Stockholders on behalf of such Initial Stockholders. The value of the Extension Payment was determined to be the equivalent of an offering cost in accordance with Staff Accounting Bulletin Topic 5A. Accordingly, the offering costs would be allocated to the separable financial instruments on a relative fair value basis, compared to total proceeds received. The Company recorded a reduction in temporary equity for the Extension Payment of $135,440. A contribution to Additional Paid-in Capital and a receivable in Due from certain Initial Stockholders was recorded for the amount due from such initial stockholders of $135,440 in connection with the Extension Amendment. The amount due from certain Initial Stockholders was paid in full to the Company by Tigo Energy on March 1, 2023.

Convertible Preferred Stock and Common Stock (Details) - Schedule of liquidation preference for each of series of convertible preferred stock

Mar. 31, 2023

$ / shares

Series E [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

$ 1.2208

^[1]

Series D [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

0.4639

^[1]

Series C-1 [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

0.4656

Series C [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

0.5167

Series B-4 [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

0.3646

Series B-3 [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

0.3953

Series B-2 [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

0.4554

Series B-1 [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

0.3646

Series A-4 [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

1.7089

Series A-3 [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

0.8026

Series A-2 [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

1.5962

Series A-1 [Member]

Preferred Units [Line Items]

Per Share Liquidation Preference

$ 1.797

[1]	In the event of a liquidation, Series E and Series D are also entitled to receive accrued dividends.

Summary of Significant Accounting Policies (Details) - Schedule of common stock subject to possible redemption - Roth CH Acquisition IV Co. [Member] - Common Stock Subject To Redemption [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule of common stock subject to possible redemption reflected in the balance sheets [Abstract]
Common stock subject to possible redemption, beginning	$ 24,322,162	$ 116,725,000
Common stock subject to possible redemption, ending	24,485,433	24,322,162
Less:
Redemption of 9,121,751 shares		(93,419,442)
Extension payment	(163,181)	(135,440)
Plus:
Remeasurement of carrying value to redemption value	$ 326,452	$ 1,152,044

- Definition

Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(23)(a)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 14.E.Q2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

+ Details

Income Tax (Details) - Schedule of reconciliation of the federal income tax rate to the company’s effective tax rate - Roth CH Acquisition IV Co. [Member]		3 Months Ended		12 Months Ended
	Dec. 16, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of reconciliation of the federal income tax rate to the company’s effective tax rate [Abstract]
Statutory federal income tax rate	1.00%	21.00%	21.00%	21.00%	21.00%
State taxes, net of federal tax benefit				6.98%	0.00%
M&A expenses				87.00%	0.00%
Franchise tax interest				0.07%	0.00%
Valuation allowance				67.10%	(21.00%)
Income tax provision		18.06%	0.00%	182.20%	0.00%

Private Placement	3 Months Ended	12 Months Ended
Private Placement	Mar. 31, 2023	Dec. 31, 2022
Roth CH Acquisition IV Co. [Member]
Private Placement [Abstract]
PRIVATE PLACEMENT	NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, certain of the Initial Stockholders purchased an aggregate of 461,500 Private Units at a price of $10.00 per Private Unit, for an aggregate purchase price of $4,615,000, in a private placement. Each Private Unit consists of one share of common stock (“Private Share”) and one-half of one redeemable warrant (“Private Warrant”). Each whole Private Warrant entitles the holder thereof to purchase one share of common stock at a price of $11.50 per share, subject to adjustment (see Note 7). The proceeds from the Private Units were added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Units will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law).	NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, certain of the Initial Stockholders purchased an aggregate of 461,500 Private Units at a price of $10.00 per Private Unit, for an aggregate purchase price of $4,615,000, in a private placement. Each Private Unit consists of one share of common stock (“Private Share”) and one-half of one redeemable warrant (“Private Warrant”). Each whole Private Warrant entitles the holder thereof to purchase one share of common stock at a price of $11.50 per share, subject to adjustment (see Note 7). The proceeds from the Private Units were added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Units will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law).

Stock-Based Compensation (Details) - Schedule of condensed consolidated statements of operations and comprehensive income (loss) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of condensed consolidated statements of operations and comprehensive income (loss) [Abstract]
Research and development	$ 49	$ 6	$ 154	$ 43
Sales and marketing	173	4	318	80
Cost of sales	22	2	65	10
General and administrative	122	14	276	46
Total stock-based compensation	$ 366	$ 26	$ 813	$ 179

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Stockholders' (Deficit) Equity (Details) - Roth CH Acquisition IV Co. [Member] - $ / shares		3 Months Ended	12 Months Ended
	Dec. 20, 2022	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Stockholders' (Deficit) Equity (Details) [Line Items]
Common stock, shares authorized		50,000,000	50,000,000	50,000,000
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued		3,336,500	3,336,500	3,336,500
Common stock, shares outstanding		3,336,500	3,336,500	3,336,500
Common stock subject to possible redemption		2,378,249	2,378,249	11,500,000
Number of shares redeemable	9,121,751		9,121,751
Redemption price per share (in Dollars per share)	$ 10.24		$ 10.24
Warrants expire term		5 years
Common stock equals or exceeds (in Dollars per share)		$ 18
Issue price per share of common stock (in Dollars per share)		$ 9.2
Public warrants description			• in whole and not in part;• at a price of $0.01 per warrant;• at any time after the warrants become exercisable;• upon not less than 30 days’ prior written notice of redemption to each warrant holder;• if, and only if, the reported last sale price of the shares of common stock equals or exceeds $18.00 per share, for any 20 trading days within a 30-day trading period commencing after the warrants become exercisable and ending on the third business day prior to the notice of redemption to warrant holders; and• if, and only if, there is a current registration statement in effect with respect to the shares of common stock underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption.
Price per share of common stock (in Dollars per share)			$ 9.2
Equity proceeds percentage			60.00%
Market value price per share (in Dollars per share)			$ 9.2
Percentage of market value			115.00%
Price per share redemption trigger price (in Dollars per share)			$ 18
Percentage market price			180.00%
Public Warrants [Member]
Stockholders' (Deficit) Equity (Details) [Line Items]
Warrants outstanding			5,750,000	5,750,000
Private Placement [Member]
Stockholders' (Deficit) Equity (Details) [Line Items]
Warrants outstanding			230,750	230,750
Common Stock [Member]
Stockholders' (Deficit) Equity (Details) [Line Items]
Common stock, shares authorized		50,000,000	50,000,000
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Common Stock Not Subject To Redemption [Member]
Stockholders' (Deficit) Equity (Details) [Line Items]
Common stock, shares issued		3,336,500
Common stock, shares outstanding			3,336,500
Common Stock Subject To Redemption [Member]
Stockholders' (Deficit) Equity (Details) [Line Items]
Common stock subject to possible redemption		2,378,249	2,378,249
Number of shares redeemable			9,121,751
Public Warrants [Member]
Stockholders' (Deficit) Equity (Details) [Line Items]
Public warrants		5,750,000	5,750,000
Price per warrant (in Dollars per share)		$ 0.01
Issue price per share of common stock (in Dollars per share)		$ 9.2
Percentage of issuance		60.00%
Percentage of market value		115.00%
Share redemption trigger price (in Dollars per share)		$ 18
percentage of market price		180.00%
Private Placement Warrants [Member]
Stockholders' (Deficit) Equity (Details) [Line Items]
Warrants outstanding		230,750	230,750
Extension Amendment Agreement [Member]
Stockholders' (Deficit) Equity (Details) [Line Items]
Number of shares redeemable		9,121,751
Redemption price per share (in Dollars per share)		$ 10.24
Extension Amendment Agreement [Member] \| Common Stock Subject To Redemption [Member]
Stockholders' (Deficit) Equity (Details) [Line Items]
Number of shares redeemable	9,121,751
Redemption price per share (in Dollars per share)	$ 10.24

Private Placement (Details) - Roth CH Acquisition IV Co. [Member] - Private Placement [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Private Placement (Details) [Line Items]
Units issued during the period shares (in Shares)	461,500	461,500
Unit price per share	$ 10	$ 10
Aggregate purchase price (in Dollars)	$ 4,615,000	$ 4,615,000
Number of shares per unit	$ 1	$ 1
Number of warrants per unit	$ 1	$ 1
Number of shares per warrant (in Shares)	1	1
Exercise price of warrant	$ 11.5	$ 11.5