Sonim Technologies Inc. Quarterly report pursuant to Section 13 or 15(d)

Significant Balance Sheet Components (Tables)

3 Months Ended

Mar. 31, 2023

Accounts Receivable consists of the following:

Schedule of Accounts Receivable

	March 31, 2023			December 31, 2022
Trade receivables	$	25,151		$	22,239
Allowance for doubtful accounts		(113	)		(113	)
Accounts receivable, net		25,038			22,126
Vendor non-trade receivables		1,249			2,269
Total accounts receivable	$	26,287		$	24,395

Inventory consists of the following:

Schedule of Inventory

Other assets consisted of the following:

Schedule of Other Assets

	March 31, 2023		December 31, 2022
Advances to third party manufacturers	$	2,000	$	2,000
Director and officer insurance		496		525
Deposits		311		311
Other		137		136
Total Other Assets	$	2,944	$	2,972

Accrued Expenses consisted of the following:

Schedule of Accrued Expenses

	March 31, 2023		December 31, 2022
Customer allowances	$	3,530	$	4,130
Employee-related liabilities		1,042		1,365
Warranties		500		636
Accrual for goods received not invoiced		407		301
Contractual obligations		1,048		1,107
Royalties		290		256
Contract fulfillment liabilities		780		1,469
Credits due to customers		990		961
Legal		103		296
Other		16		171
Accrued liabilities , current	$	8,706	$	10,692