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

Significant Balance Sheet Components (Tables)

9 Months Ended

Sep. 30, 2023

Accounts Receivable consists of the following:

Schedule of Accounts Receivable

	September 30, 2023			December 31, 2022
Trade receivables	$	30,461		$	22,546
Allowance for doubtful accounts		(113	)		(113	)
Accounts receivable trade, net		30,348			22,433
Vendor non-trade receivables		1,630			2,269
Total accounts receivable	$	31,978		$	24,702

Inventory consists of the following:

Schedule of Inventory

Other assets consisted of the following:

Schedule of Other Assets

	September 30, 2023		December 31, 2022
Advances to third-party manufacturers	$	2,000	$	2,000
Director and officer insurance		437		525
Deposits		309		311
Other		243		136
Total other assets	$	2,989	$	2,972

Accrued Expenses consisted of the following:

Schedule of Accrued Expenses

	September 30, 2023		December 31, 2022
Customer allowances	$	7,300	$	4,130
Employee-related liabilities		886		1,365
Warranties		518		636
Accrual for goods received not invoiced		13		301
Contractual obligations		286		1,107
Royalties		391		256
Contract fulfillment liabilities		356		1,469
Credits due to customers		318		961
Legal		286		296
Other		260		171
Accrued liabilities, current	$	10,614	$	10,692